The article examines how government revenue, including taxes and non-tax income, relates to government spending in Nigeria from 2010 to 2018. The researchers found that government revenue is linked to government spending, following a spend-and-revenue pattern. As government spending increases, the government needs to generate more revenue to cover the expenses. In Nigeria, government spending is consistently higher than revenue, leading to budget deficits. The study suggests that the Nigerian government should reduce unnecessary expenses and increase investments in education, infrastructure, and healthcare to boost economic activity and increase tax revenue.