ABSTRACT
This research work tested the validity of wagners law in Nigeria using time series data from 1980 – 2015 and granger causality analysis. The result of the study showed that GDP (Gross Domestic Product) has a positive effect on GEXP (Government Expenditure) in Nigeria. The study therefore recommended government should make and adopt policies that will boost the level of GDP (Gross Domestic product) since it affects gut expenditure positively.