ABSTRACT

 This study examines the impact of. tax revenues on Nigeria e c o n o in i c growth for a period of 19 years (1996 to2014) Time series data were applied in carrying out this research work. Econometric model of data analysis was adopted in the study, the hypotheses on the signlcance of the relationship between tax revenue and Nigeria economic growth was tested i'ith multiple regression analysis to analyze the data. The findings reveal that petroleum profit tax, company income tax, value added tax and personal income tax have a positive impact on Nigeria 's economic growth while custom excise and duties impacted negatively but overall, a significant relationship between tax revenue and the Nigerian economic growth exists. The i.itiiization of the generated revenue from taxes calls for serious concern, anti requires a special attention of policy makers, non-compliance with tax laws on the part of the tax payers is a hindrance and ineffective administration of tax has given enough loop holes for tax evasion, the consequence of which is poor revenue. Therefore the researcher recommends among others that onl,v skilled and professionals and trustworthy hands be responsible for tax administration and the general public should be educated right from the grass root on the importance of taxes to the entire nation.