This study has discovered that there is a relationship between some parameters of taxation (Value Added Tax and Corporate Income Tax and Economic Growth (using the Gross Domestic Product as a measure) using annual time series **data** spanning 2009 through 2018 in a combining linear model. By concentrating on a possible measure of taxation that has not been studied previously in other African countries, this paper contributes to literature in Nigeria that tries to understand whether taxation is a stimulus for economic growth or not. The empirical results gave an evidence that taxation is a stimulus for economic growth and development in Nigeria.