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ABSTRACT
The study focused on the effect of taxation on economic growth covering data from 1990 to 2022 (33 years). The study specifically sought to determine the effect of corporate income tax, value added tax and petroleum profits tax on economic growth, as well as the moderating role of human development index in this relationship. The study utilised the robust least squares statistical technique for the analysis of the sourced secondary data. Based on this analysis, it was discovered that there is a significant relationship between corporate income tax and economic growth in Nigeria, while customs and excise duties, as well as petroleum profits tax do not significantly influence economic growth in Nigeria. Further, the study revealed that human development index does not moderate the relationship between taxation and economic growth in Nigeria. As a result of these findings, it was recommended that: it is crucial for Nigerian policymakers to carefully review and possibly reform corporate income tax policies; authorities should reconsider their VAT strategies; policymakers should consider streamlining and modernizing customs and excise duty collection processes; it is imperative for the Nigerian government to assess the overall impact of this tax; and it is advisable for policymakers to reconsider the role of HDI in tax policy decisions.
