摘要：This study examined the impact of fiscal policy on the performance of the manufacturing sector in Nigeria. The study was specifically meant to assess the extent to which government revenue and expenditure impact on the manufacturing output in Nigeria. To achieve these objectives, relevant literatures were reviewed. An ex-pose facto research design was adopted for the study. Time series data were collected from the CBN statistical Bulletin using the desk survey method from 1982 to 2014. The data were analyzed using the ordinary least square multiple regression statistical technique. Result from the analyses revealed that increases in government revenue reduce manufacturing sector output in Nigeria. Finally, Government should increase it expenditure on infrastructural development and community services as this will have a multiplier effect on manufacturing activities and enhance economic growth in Nigeria.
