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Abstract
This study examined the nexus between tax revenue and economic growth in Nigeria from 2010 to 2019. Preliminary tests including trend analysis and stationary tests using Augmented Dickey Fuller (ADF) test were conducted. Correlation and Ordinary Least Square regression estimate via E-Views 10.0 were also conducted to confirm the robustness of the model. Findings indicated that a significant relationship existed between taxation and economic growth in Nigeria. The result also, revealed a significant positive relationship at 5% level of significance between company income tax and gross domestic product while a significant negative relationship exists between withholding tax, personal income tax and gross domestic product of Nigeria. However, the tax components are jointly significant in impacting the Nigerian economic growth. This study recommends among others that since tax revenue like company income tax improves economic growth in Nigeria, the government should double it effort and focus on generation of more revenue from taxes other than rely on foreign exchange from crude oil. Keywords: Tax Revenue, Gross Domestic Growth, Economic Growth