This study examines tax design and domestic revenue mobilization in Nigeria: a comparative study. A regressions analysis was used for the analysis of the data and pre-estimation tests were carried out. Variables having connection with tax design and domestic revenue mobilization as well as economic growth and development were used to represent their interests. Data were obtained from the yearly financial reports of the Central Bank of Nigeria (CBN) bulletin on the Real Gross Domestic Product (RGDP), Internally Generated Revenue (IGR) and Value Added Tax (VAT) covering a period of 24 year, from 1997-2020 to test for effects of tax design and domestic revenue mobilization on sustainable economic growth and development in Nigeria, and comparing the effects of tax design and domestic revenue mobilization on economic growth and development in Nigeria between pre and during recent tax design and domestic revenue mobilization awareness periods. The findings of this study showed that all the explanatory variables (IGR and VAT) in both pre and during periods have significant positive effects on dependent variable (RGDP) but the effects of tax design and domestic revenue mobilization on economic growth and development in Nigeria between 2009 and 2020 are more than the effects before 1997 and 2008 periods. The study concludes that effects of tax design and domestic revenue mobilization in Nigeria are invaluable and no amount of money spent on its full institution and execution is in vain. The study therefore recommends that every level of government should consider its full implementation as well as comply with tax design standards in order to improve quality of tax policies and promote sustainable economic growth and development in Nigeria.