The link between economic growth and taxation has come up in various forms as governments use methods of mobilizing domestic resources for increase in production by manufacturers. It is said that the level of production in the manufacturing sectors were on average lower in developing countries than in rich countries. hence the argument is that,if developing countries were able to offer sufficient tax incentives they might be able to increase both domestic and foreign investment in the sector. This book, therefore, examines the formulation of tax incentives, implementation of tax incentives, controls in implementation of tax incentives, review of controls in implementation of tax incentives and best practice in respect of tax incentives. Each area is discussed under a separate chapter to provide a comprehensive description, analysis and utilisation of tax incetives by in the manufacturing sector. Information covered in this book is ideal for governments and revenue authorities, manufacturing firms, captains of industry, students doing their studies at undergraduate or post graduate level etc.