This study examined the impact of tax reform on economic development in Nigeria. The study used a quantitative method which involves the analysis of secondary data on the influence of tax policy changes on economic growth in Nigeria and the impact of tax administration efficiency on income distribution in Nigeria. The study used a questionnaire to collect data from 40 tax officers working with Federal Inland Revenue Services (FIRS). This study adopted a descriptive research design. The study employed purposive sampling to select participants who have significant knowledge or experience in tax administration and policy. Frequency and percentage rating was used to answer the research questions. The findings revealed that most respondents accepted that tax policy changes influence economic growth in Nigeria. The findings also revealed that there is positive impact of tax administration efficiency on income distribution in Nigeria. The study recommended that policymakers should ensure that tax reforms are carefully designed to stimulate economic growth by providing targeted incentives that attract foreign direct investment and promote business expansion. Efforts should be made to increase transparency and fairness in tax administration processes to build public trust and ensure equitable income distribution.
Tax Reform, Economic Development, Tax Administration efficiency, Income Distribution, Economic Growth
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