Non-oil taxes in Nigeria have become crucial for funding government spending due to a decline in oil revenue. A study analyzed the impact of taxes like Value Added Tax, Company Income Tax, Custom and Excise Duties, and Education Tax on government spending from 1981 to 2019. The results showed that Value Added Tax positively affects government expenditure, and vice versa. Company Income Tax also has a significant positive effect on government spending. Custom and Excise Duties, as well as Education Tax, increase government expenditure significantly. Overall, non-oil taxes have helped boost government spending in Nigeria, ensuring funds are used for various public needs effectively.