ABSTRACT
This research work focuses on the impact of Taxation on the
economic and social development in Nigeria. 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 and social 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
