The 36 federating states of Nigeria are in persistent paucity of funds for the provision of public goods and services for the citizens. However, this is coming at a time that the Taxes and Levies approved list for collection Act 1998 availed the states eleven different taxes which if properly harnessed could perhaps alleviate the financial difficulties. Therefore, the aim of this study is to longitudinally evaluate the contributions of road taxes being one of the taxes collected by states in Nigeria. To achieve this aim, data on collections from road taxes by states was collected from the annual reports of National Bureau of Statistics 2010-2022. Descriptive statistical tools of tables, charts, and percentages are utilized in analysing collected data while public policy analytical framework underpinned the study. Results from the study revealed that road taxes are making moderate contributions to total taxes collected by states. Therefore, if the states could strengthen policies, laws and regulations on road taxes, it could greatly enhance their total collections from taxes. The policy implication of this finding is that road taxes as a public policy is impactful on taxes collected by states even though insignificant; therefore, policy-makers should strengthen this policy for national development.

Keywords: Longitudinal, Contributions, Potentials, Internally Generated Revenue, Taxes and Levies,