ABSTRACT

The study examined the impact of direct tax on gross domestic product of Nigeria. The specific objectives were to examine the impact of personal income tax on gross domestic product of Nigeria, to examine the impact ofcducation tax on gross domestic product of Nineria. to examine the impact of petroleum profit tax on gross domestic product ofNigeria, to examine the impact of company income tax on gross domestic product of Nigeria and to examine the impact of direct tax on gross, domestic product of Nigeria. Secondary data was used for the study and the data was sourced from Central Bank of Nigeria Statistical bulletin. The findings of the study revealed that personal income tax has positive and significant impact on gross domestic product of Nigeria, education tax has positive and significant impact on cross domestic product of Nigeria, petroleum profit tax has positive and significant impact on gross domestic product of Nigeria, company income tax has positive and significant impact on gross domestic product of Nigeria and that direct tax has positive and significant impact on gross domestic product of Nigeria. It was recommended that Nigeria Government should as matter of urgency implement policies on direct tax as a means of boosting the economic growth ofthe country