ABSTRACT: Evaluating the Effectiveness of Apprenticeship Tax Incentives in Vocational Sectors is critical for understanding their impact on promoting vocational training. This study aimed to assess the role of tax incentives in encouraging apprenticeship programs. The objectives were: to evaluate the uptake of apprenticeship programs due to tax incentives, to analyze the impact of these incentives on skill development, and to identify any challenges in the implementation of tax incentives. A survey design was chosen for its ability to gather detailed data from a wide range of stakeholders within a short timeframe. A sample size of 200 vocational sector employers and apprentices was selected using a purposive sampling technique to include those benefiting from tax incentives. The case study was the Lagos State Technical and Vocational Education Board (LASTVEB). Findings showed that tax incentives significantly increased the participation in apprenticeship programs, enhanced skill development, and provided economic benefits to employers. However, some challenges such as bureaucratic hurdles and lack of awareness were noted. It was recommended that the government should streamline the process of claiming tax incentives, increase awareness among employers, and monitor the effectiveness of these incentives regularly.
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