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Tax Incentives and Entrepreneurship in Nigeria

A country’s tax structure is usually made to enhance economic growth and development. The Nigerian tax policy consists of different range of statues which might change for the purpose of public expenditure collection depending on the government in power. But most recently tax incentives have been identified as one of the strategies required to foster investment and general economic well being of emerging economies since incentive are meant to reduce the burden of tax on tax payer. That is why this study examines how tax incentives will enhance entrepreneurship outcomes in areas of wealth creation, value addition, employment generation and community improvement in Nigeria. To achieve the objective of this study, exploratory survey of literature was undertaken. Tax incentives have varying impact in various economies. From the review, a holistic set of tax incentives have the capacity to stimulate entrepreneurship. The fixed regime of policies of government should be made not to be counter-productive as to ensure optimal impact of tax incentives.