ABSTRACT
This research work focuses on the impact of Taxation on the economic development in Nigeria from 1988-2018. Using secondary data gotten from the CBN statistical bulletin with the help of regression as a statistical tool, we analyzed the postulated hypothesis which dwelt on the relationship that exist between taxation and Economic development in Nigeria. It was discovered that taxation has a positive relationship with the economic and social development in Nigeria. The researcher then recommends a well defined policy for inter governmental collaboration, co-operation and co-ordination between different tiers and agencies of government, awareness on the tax payers on the role of taxation in the economic and social development in Nigeria should be created and has been created in this research work. Efforts should also be made by the government to ensure they channel revenue from taxation towards socio-economic activities that will benefit the tax payers.