stdClass Object ( [id] => 7975 [paper_index] => EW201707-01-001906 [title] => TAX INCENTIVES AND ENTERPRISE GROWTH OF AGRO-BUSINESS FIRMS IN RIVERS STATE [description] =>
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[author] => Okwurume, Clarance Nkasirim [googlescholar] => https://scholar.google.co.in/citations?user=KeqZGcIAAAAJ&hl=en [doi] => [year] => 2018 [month] => July [volume] => 6 [issue] => 7 [file] => eprapub/EW201707-01-001906.pdf [abstract] =>

This study sought to ascertain the role of tax incentives on the growth of agro-businesses in Rivers state. Six agro-businesses make up the target population. 202 staffs from the six agro firms formed the accessible population. Sample size is 136 using taro Yamane. 124 copies of the questionnaire were retrieved. Data was collected with copies of questionnaire. The findings of the study revealed that tax incentives such as tax holiday and capital allowances promote the growth of agro-businesses. It recommended that agro-business firms should use the opportunity provided by governments to apply for tax incentives in their first year of operations in order to enhance their growth.

KEYWORDS: Tax incentives, enterprise growth, tax holiday, capital allowance, return on investment, return on assets.

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