EXCERPT FROM THE STUDY
The prospects for beverage companies (and other manufacturing firms) are considerable, but the obstacles are also significant (Ekeno, 2010 cited in Philips, E. (2016). In general, the average growth percentage in the manufacturing sector has remained stable at three to four percent over the years. Many researchers have conducted studies on tax incentives and their effects on the national economy, but none have looked at their impact on the output of manufacturing firms. As a result, this study seeks to fill this void by investigating tax incentives and their effect on the performance of selected manufacturing firms in Nigeria, with a particular emphasis on beverage companies.
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CHAPTER ONE
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