Tax holidays have traditionally played a significant role in attracting investment and supporting economic growth in Nigeria. However, the country's evolving tax reform agenda signals a shift towards performance-based incentives that prioritize measurable economic impact over blanket tax exemptions. As regulatory oversight increases, businesses must focus on compliance, sustainable growth, and alignment with national development objectives. Going forward, the value of tax incentives will be determined not only by the relief they provide but by the tangible contributions they make to the economy.
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