PUSKWET, ILIYA FRIDAY2023-12-102023-12-102018-08-09Anyanfo, A.M.O. (2006). Public Finance in a Developing Economy: The Nigerian Case. Department of Banking and Finance, University of Nigeria, Enugu Campus. Enugu. Unpublished Thesis. Anyanfo, O. (1996). The macro economic theory and application, Onitsha: Jounce Education Publisher Ltd. Anyanwu, J. C. (1993). Monetary Economic. Theory, Policy and Institutions. Onitsha: Hybrid publishers. Anyanwu, J. C. (1993). Monetary Economic: Theory, Policy and Institutions. Onitsha: Hybrid publishers. Anyanwu, J. C. (2011). Nigerian Public Finance. Onitsha: Joanne Educational Publishers. Anyanwu, J. C. (2011). Nigerian Public Finance. Onitsha: Joanne Educational Publishers. Appah, E. (2004). Principles and Practice of Nigerian Taxation, Port Harcourt: Ezevin Mint Printers and Publishers.https://keffi.nsuk.edu.ng/handle/20.500.14448/1443The study examined the impact of taxation on the economic growth of Nigeria. To achieve the objective of this study, relevant secondary data were collected from central Bank of Nigeria BN,) statistical bulletin, Federal Inland Revenue Service (FIRS), Office of the Accountant-General of the federation, and other relevant government agencies. The data collected were analysed using the relevant descriptive statistics and econometric models such as regression and correlation analysis. The results from the various tests shows that tax reforms is positively and significantly related to economic growth and Value Added Tax significant/i’ impacted on economic growth. On the basis of the findings, the study concluded that tax reform improves the revenue generating machinery of government to undertake socially desirable expenditure that will translate economic growth in real output and per capital basis. However, the work recommends that sustainable economic growth cannot be attained with tax reform process unless absolute tax laws and rates are reviewed in lines with macro-economic objectives, corrupt free and efficient tax administrative machinery with personnel as well as accountability and transparency of government officials in management of tax revenue.enThesis