Cryptic crossword clue
Proposal must incorporate one tax as incentive 10

The most common and most likely answer to this crossword clue is the 10 letter word MOTIVATION

I've seen this crossword clue in The Daily Telegraph
M
O
T
I
V
A
T
I
O
N

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The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.
This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.

What does MOTIVATION mean?

MOTIVATION noun
  1. Willingness of action especially in behavior.
  2. The action of motivating.
  3. Something which motivates.
  4. An incentive or reason for doing something.
  5. A research rating that measures how the rational and emotional elements of a commercial affect consumer intention to consider, visit, or buy something.

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