This research work was designed to see the The Analysis of the Impact of Value Added Tax on Revenue Generation in Nigeria (2000 – 2009)as a case study, data for this study was collected from two major source, the primary and secondary sources of data collection. The primary sources was the use of questionnaire and the secondary sources was the use of texts books and journals. The data collected was analyzed using table and percentages to interpret data. Based on the findings it were discovered That government expenditure has a positive and significant impact on economic growth in Nigeria. And it were concluded that The management and administration of VAT in Nigeria should be done in a manner that it will not have adverse effect on the economy such as distorting the forces of demand and supply.