This broad objective of this study is to investigates the relationship between tax incentives and entrepreneurship development in Nigeria. The study adopted a survey research design approach through administration of questionnaire to infinite population which comprises of entrepreneurs drawn from highly commercialised States (including Lagos. Edo. Kano. https://www.hindigyanvishv.com/top-super-Centehua-Distressed-Southwestern-Aztec-Area-Rug-special-buy/