The contribution of taxation to economy can not be over emphasized apart from the revenue function it performs for the government; it is also used to assist the nation government to achiever the country’s macro economic objective in the areas of the monetary policies. It has been observed over the years in Nigerian economy that the taxation derived from companies has been grossly understated due to the improper administration of Nigerian tax system in the collection and assessment of companies in any fiscal year. companies are know to be evading tax which is criminal in nature  and also avoiding tax due to the various loopholes in the tax lows. Non- compliance with tax rules and regulations has been a battle neck which is a Kay factors in the ineffectiveness in the management of Nigerian tax system.
          The main objective of the project is to explore the relationship between taxation and Nigerian economic growth of the nations the primary and secondary data were applied in carrying out this research work.
Chi- square and multiple liner regression analysis was used to analyze the primary and secondary data respectively, the findings reveal that there is a

significant relationship between taxation and Nigerian  economic development tax evasion and avoidances are major  hindrances to revenue generation Nigerian economic , on – compliances with  tax laws on the part of the tax payer is a hindrance and in effectives tax administration  has giver enough loop holes to poor generation of this major sources of incomes. We recommend among other the computerization of the integrated tax operation for enhancement in revenue collection.

Title                                                                                                    i
Certification                                                                                                ii
Dedication                                                                                         iii
Acknowledgement                                                                                      iv
Abstract                                                                                             v
Table of Contents                                                                            
CHAPTER ONE:                           
1.0            Introduction                                                                                 1                                                                                
1.1                                    Background to the Study                                                                  1                                                     
1.2                                    Statement of the Problems                                                          3                                         
1.3                                    Research Questions                                                                     6                               
1.4                                    Objectives of the Study                                                                6                                        
1.5                                    Hypotheses of  the study                                                                      6    
1.6                                    Significance of the Study                                                                       7                                                  
1.7                                    Scope  of the study                                                                               7            
1.8                                    Special terms                                                                               8                      
1.9     plan of the study                                                                          9                                      
          End of chapter references                                                                      10-11

2.0. Introduction                                                                                       12
2.2. Classification of   tax                                                                         14                                                                                              
2.3. Collectible Taxes and Levies by Each Tier of the Government in
       Nigerian                                                                                            15
2.4. Taxation and Fiscal Regulation In Nigerian                                     18
2.5. Impact of Taxation on Economic System in Nigerian                     26
2.5.0. Objectives Of Nigerian Tax System                                              29
2.5.1. To Promote Fiscal Responsibility and Accountability                   29
2.5.2. To Facilities Economic Growth and Development                        29
2.5.3. To Provide the Government with Stable Resources For The 
           Provision   of Public Goods and Services                                       30
2.5.4. To Address Inequalities Income Distribution                                  36
2.5.5. To Provide Economic Stabilization                                                 31
2.5.6. To Current Market Failure and Imperfection                                  31
2.5.7. Feature of the Nigerian Tax System                                                31
2.6.1. Simplicity Certainty and Clarity                                                      31

2.6.2. Law’s Compliances Cost                                                      32
2.6.3. Law’s Cost Of Administration                                                    32
2.6.4. Fairness                                                                                       33
2.6.5. Flexibility                                                                                    33
2.6.6. Efficiency                                                                                    33
2.7. Imperatives of Tax as A Tools For Economic                                34
     End of Chapter References.                                                               37
3.0. Research Methodology                                                                    39
3.1. Introduction                                                                                      39
3.2. Areas of the Study                                                                               39
3.3. Research Design                                                                               40
3.4. Methodology                                                                                       41
3.5. Administers of Data Collection and Instrument                               41
3.6. Hypothesis Retested                                                                         42
3.7. Data Analysis                                                                                    42              
           References                                                                                     52

 CHAPTER FOUR                                                                     
4.1. Introduction                                                                                    53
4.2. Data Presentation                                                                           53-54
4.3. Analysis of Data                                                                            54-66
4.4. Test of Hypothesis                                                                         67-69
4.5. Result and Discussion                                                                    70-72
4.5. Appendix                                                                                        70-72
5.0. Summary, Conclusions and Recommendation                              73
5.1. Summary of the findings                                                               73-74
5.2. Conclusions                                                                                   74-75
5.3. Recommendation                                                                           75-79
5.4 further area of the study                                                                  79-81
                End of Chapter References                                                        
                   Bibliography                                                                                86

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