This study examined the combine effect of internal generated revenue, value added tax and government borrowing on budget implementation in Nigeria, the specific objectives were the effect of value added tax, internal generated revenue and external borrowing on budget implementation in Nigeria  Data for this study were sourced from CBN Statistical Bulletin 2019 and data sourced were subjected to unit root co-integration, augmented dickey fuller to establish the stationary and non-stationary of the data The study found a positive and statistically significant relationship between the independent variable (value added tax, internally generated revenue and government borrowing) and the dependent variable (budget implementation) in Nigeria. The study concluded that in other to boost revenue generation, government should give priority or pay more attention to policies that could boost tax and non-tax revenue into the country and use this avenue to generate more tax for infrastructural development, consistent power supply and protection against external aggression to address the issues of Boko Haram and their incessant killing in some part of the country, kidnapping, Militancy and civil unrest.  This study recommended that money borrowed through external source should be  budgeted into right proportion which will enhance economic growth in the country as this will encourage developed countries to establish more subsidiary company in the countries which will create more job opportunities for the unemployed youth and which will curb crime rate, poverty in the country and improve the economic growth of the country