This study evaluates the influences of various Tax revenues and duty elements on public expenditure in Nigeria over the period of 1994 to 2016. The study employs the stationarity test, the Co-integration, Error Correction estimate and the Granger Causality test. Due to the relatively short period considered by the study, it employs the Auto regressive Distributive Lag model. The lag length selection criteria showed the sufficiency of the first lag for the employed model since revenues of previous period may be expended in future periods. It is discovered in the long run that Petroleum Profit Tax, Company Income Tax and Value Added Tax revenue sources contribute significantly to the expenditure pattern of the government. Unidirectional causal relationship abound and spilled from Petroleum profit Tax and Company Income tax to Government Expenditure while bidirectional causal relationship is seen between Personal Income Tax and Government Expenditure and Valued Added Tax and Government Expenditure. It was also observed that the trend of government expenditure is largely independent of Capital Gains Tax and Custom and Excise duties. This is linked to insufficient funds accruing to the identified tax revenue and duties sources. Freidman’s Tax leading hypothesis is imminently represented as Petroleum Profit Tax and Company Income Tax are seen to be leading and determining the expenditure pattern of the public sector. Although, the above shows the dependence of government expenditure largely on the natural resource of the nation (crude oil) and the corporate firms. It is therefore recommended that (i) the public sector should ensure a fluid budgetary process to ensure easier transition and benefit from revenues via government expenditures and (ii) the custom and excise duties should be reformed to ensure proper remittances and adequate collection plans.