It is often heard that some companies tries to manipulate their financial statement to avoid paying tax or even when they say it is lesser than they supposed to have paid, deposit the tax incentive given to them and that make the researcher to look in depth to find out the effect of this tax incentives offered to private investors and its impact in the industrial development at the entire nation. How far has the tax incentive helped to redirect the investment pattern in Nigeria? It is also aimed at finding out whether individual and firms decides to go into business because of this incentive offered.
To solve the research problem some research question were formulated like
(a)    To what extent have the selected existing industries in Nigeria induced to expand their business through tax incentives offered?
(b)    Which type of incentives is more appealing and how adequate is it to investors. The relevant information for this study was collected through the primary and secondary sources.
Questionnaires and interview were carried out and administered respectively. Percentage method was used to analyze the data.  
Findings of the study includes, that the industrialists were not only motivated o invest because of the tax incentive granted to them but also because other factors like geographic factors. The tax incentives gives to them are not adequate and consistently granted. The industrialists are responding to the objective of the tax incentives, which would increase the ability to invest and save.
Base on the findings it is recommended that, attention should be given to the industries located in the rural areas.
Committees should be set up to see that the tax incentives granted is adequate and consistent. Special incentives should be given to them very well to enable them improve and establish new industries.

TABLE OF CONTENTS
Title page                                    ii
Approval page                                iii
Dedication                                    iv
Acknowledgement                                v
Abstract                                    vii
Table Of Content                                ix

CHAPTER ONE
 Introduction                                 1
1.1    Background of the study                        1
1.2    statement of the study                        9
1.3    Purpose of study                            10
1.4    Criticism of tax incentives                     12
1.5    Argument for tax incentives                    16

CHAPTER TWO
    Literature review                            19
2.1    Instrument of data collection                    20
2.2    Sample and sampling                         21
2.3    Data presentation and analysis                     22

CHAPTER THREE
Findings and conclusion                            23
3.1    Recommendation                            26
Bibliography                                28
Appendix                                    29