ABSTARCT
This study was carried out on tax incentives and the financial performance of manufacturing companies in Nigeria using selected manufacturing companies in Kano State as case study. To achieve this, three significant research objectives were formulated. The survey design was adopted and the simple random sampling techniques were employed in this study. The population size comprise of staff of the five(5) selected companies in the Kano State. In determining the sample size, the researcher conveniently selected 115 respondents while 109 were received and 100 were validated. Self-constructed and validated questionnaire was used for data collection. The collected and validated questionnaires were analyzed using frequency tables and percentage, while the hypotheses were tested using Chi-square Statistical Tool. The result of the findings reveals that there is trade unionism among workers in Nigeria Breweries Lagos. The findings also revealed that tax incentives has a significant effect on return in investment of manufacturing companies. And tax incentives equally has a significant impact on the profit after tax of manufacturing companies in Nigeria. In regard to the findings, the study recommends that the various governments in Nigeria should provide adequate tax incentives for manufacturers in Nigeria in other for them to contribute meaningfully to economic growth and development. And there is need for reducing the variability in the amount of tax incentives among the manufacturing companies so as to ensure the survival of a greater number of companies.
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