ABSTRACT

The study investigates the impact of fiscal incentives on the tax compliance behavior of firms in industrial clusters in Nigeria. Data from 800 firms drawn from three industrial clusters in South-East Nigeria were collected using a structured questionnaire through a multi-stage sampling procedure. Descriptive statistics and the logistic regression model were applied to estimate the survey responses. The major findings of the study show that regular tax audit, firm size, simplifying the communication on tax requirement, communicating deterrent messages, educational attainment of the firm owner and political legitimacy of the current government as well as fiscal incentives (tax credit, tax reduction, capital allowance, investment incentives) significantly influence the tax compliance behavior of firms in Nigeria’s industrial clusters. Similarly, the study finds that fiscal incentives significantly enhance firm performance in Nigeria’s industrial clusters. Implications and policy suggestions are presented for adoption by concerned stakeholders in the tax and industrial sectors.

摘要

该研究调查了财政激励措施对尼日利亚产业集群中企业税收合规行为的影响。来自尼日利亚东南部三个产业集群的 800 家公司的数据是通过多阶段抽样程序使用结构化问卷收集的。应用描述性统计和逻辑回归模型来估计调查响应。该研究的主要结果表明，定期税务审计、公司规模、简化税收要求的沟通、传达威慑信息、公司所有者的教育程度和现任政府的政治合法性以及财政激励措施（税收抵免、减税） 、资本津贴、投资激励）显着影响尼日利亚产业集群中企业的税收遵从行为。相似地，该研究发现，财政激励显着提高了尼日利亚产业集群中的企业绩效。提出了影响和政策建议，供税务和工业部门的相关利益相关者采纳。