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ABSTRACT
This study examined the relationship between Direct Taxes and Economic Growth in Nigeria.
The study examined the relationship between economic growth and tax variables using descriptive statistics, correlation analysis and the Ordinary Least Squares (OLS) method. This study focused on direct taxes and Gross Domestic Product (GDP) in Nigeria for a period of 15 years (2006-2020).
The results indicate that there is a positive and significant relationship between corporate income tax and economic growth. Personal income tax and capital gains tax exhibited a negative relationship with economic growth in Nigeria.
The study recommends that comprehensive tax education and orientation across all demographic divides should be carried out and there should be a total and holistic re-structuring of tax administrative machineries in order to reduce problems of tax evasion and avoidance to the barest minimum, in a bid to attain the desired level of economic growth and development.
