Comparative Analysis of the Effect of Direct and Indirect Taxation Revenue on Economic Growth of Nigeria

The study was conducted to comparatively analyse the effects of direct and indirect taxation revenue on economic growth Nigeria. This necessitated by shortfall from Crude oil sales which has been main earner government latent potentials as most reliable source revenue. designed find out tax category affect in Ex post facto research design involving secondary data extracted Central Bank Nigeria (CBN) Federal Inland Revenue Service (FIRS) published reports. Data were analyzed using descriptive inferential statically techniques correlational regressional statistics. Results reveal that more negative effect economy than evidenced adjusted R2 (Direct taxes 80%; Indirect 67%, case wise predictive residuals (maximum values: 6.123, 5.893). It therefore recommended should review regulatory operational guidelines at gas sector reforms form reliefs other incentives companies encourage investors boost productive activities enhance country.