Apart from critically examining the nature and type of incentive offered on tax, tax incentives are approached in two angles.  Micro and Macro.

The micro approach is an attempt to access the importance of the programme in the investment decision making.  While macro approach is an attempt to access the overall cast of the programme to the government and the economy.

Towards identifying these problems this study is carried out and is divided into the five chapters.

Chapter one deals with the introduction the examines the concept of the taxation, it also analyse the historical development of taxation, chapter one also deal with t he problems, purpose of study, significance of the study, scope and limitation of the study and finally definition of important terms used in the study.  In chapter two other writers view concerning tax incentives schemes are viewed.  Chapter three highlight the methods used in carrying out the research work.  Chapter four deals with the finding and finally chapter five deals with the conclusion and recommendations.