The study examines the effect of Federal Government of Nigeria's Tax resources on infrastructural development of Nigeria. Income from Value Added Tax (VAT), Petroleum Profit Taxes (PPT) were used as proxies for Tax revenues/resources while Infrastructural Development was applied as proxy for Infrastructural Development of Nigeria. The research adopted ex-pos-facto research design as secondary data were used for the analysis. Data were sourced from the Central Bank of Nigeria Statistical Bulletin and the Federal Statistical Bureau. The study covered ten year period (2006-2015). Data were analyzed using the multiple linear regression technique. The result reveals tax revenue resources (PPT, CIT AND VAT) had positive and insignificant effect on Infrastructural Development in Nigeria. The study recommends that government should provide the necessary human and material infrastructures that are needed to support seamless tax collection so they can earn more income that will boost taxation to enhance infrastructural development in Nigeria.