THE EFFECTIVENESS OF APPRENTICESHIP TAX INCENTIVES IN VOCATIONAL SECTORS
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- NGN 3000
ABSTRACT: This study investigates the effectiveness of apprenticeship tax incentives in vocational sectors, emphasizing their role in encouraging businesses to participate in apprenticeship programs and support workforce development. The objectives were to (1) assess the awareness and utilization of apprenticeship tax incentives among businesses, (2) evaluate the impact of these incentives on the number and quality of apprenticeship programs, and (3) propose strategies to enhance the effectiveness of apprenticeship tax incentives. A survey design was employed to gather data from business owners, apprenticeship program coordinators, and apprentices, providing a comprehensive understanding of the incentives' impact. The sample size included 150 participants, selected through a purposive sampling technique to ensure representation from various vocational sectors. The case study focused on Lagos State, Nigeria, a hub for diverse vocational activities. Findings revealed that while awareness of apprenticeship tax incentives was relatively high, utilization varied significantly across sectors. Businesses that utilized the incentives reported increased participation in apprenticeship programs and improved training quality. Recommendations included increasing awareness campaigns about the benefits and application processes for apprenticeship tax incentives, simplifying the application procedures, and providing additional support to small and medium-sized enterprises to encourage their participation in apprenticeship programs.
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