ABSTRACT
This research is focused on the impact of Value Added Tax on Economic Growth in Nigeria. It covers the period between 1999 and 2019. Secondary data sourced from the Central Bank of Nigeria Statistical Bulletin as well as Nigeria Bureau of Statistics were utilized. The ordinary least square estimating technique was adopted. The result revealed that Government expenditure, Investment and Value Added Tax were statistically significant to changes in Economic Growth in Nigeria. However, human capital development was not statistically significant to changes in Economic growth with in the period covered by the study. It was therefore recommended that even though Value Added Tax is marginally significant to changes in economic growth, government should not increase it to fund annual budget. Government is also advised to increase acquisition of skills of its labour force to boost human capital segment. Also government should increase capital expenditure which is the productive aspect of her annual expenditure instead of the usual lion share given to recurrent expenditure in annual budget. This is the only way economic growth can be sustainable in Nigeria