Author(s): Falack Victor Samuel
The Impact of taxation as a Non-Oil Revenue on the Economic Growth of Taraba State, Nigeria for the period 1997 – 2021 is being examined in this publication. Data were sourced from the Central Bank of Nigeria (CBN), Statistical Bulletin (2021), Taraba State Board of Internal Revenue, Taraba State Budgets, and Taraba State Government Official Website. Real gross domestic product (RGDP) of Taraba State proxy for economic growth was adopted as the dependent variable while manufacturing revenue (MNR), was adopted as the independent variables. The Augmented Dickey-Fuller (ADF) unit root test was used to test the stationarity of the variables. the study revealed that tax revenue had a positive and significant impact on economic growth of Nigeria in both the short run and long run. This study thus recommended amongst others that Taraba State Government should increase tax awareness, and improve tax collection using technology, widen the tax net and have the political will to implement the tax laws.