Please use this identifier to cite or link to this item: http://library.cbn.gov.ng:8092/jspui/handle/123456789/791
Title: Non-Oil revenue buoyancy and elasticity: implications for revenue generation in Nigeria
Authors: Gaiya, B.
Ikenna-Ononugbo, A. A.
Ajala, K.
Keywords: Non-Oil
Revenue buoyancy
Revenue generation
Revenue base
Nigeria
Issue Date: Mar-2016
Publisher: Central Bank of Nigeria, Research Department
Citation: Gaiya, B., lkenna-Ononugbo, A. A., Ajala, K. (2016). Non-Oil revenue buoyancy and elasticity: implications for revenue generation in Nigeria. CBN Econmic and Financial Review, 54(1), 71-99.
Series/Report no.: Vol.54;No. 1
Abstract: The paper employs annual time series data on real government tax revenue components from 1981-2014 to endogenously determine the level of non-oil revenue buoyancy and elasticity and its implication for revenue generation in Nigeria.The study found that with the exception of the Company Income Tax, an inelastic tax structure exists in Nigeria for the period under review.
URI: http://library.cbn.gov.ng:8092/jspui/handle/123456789/791
ISSN: 1957-2968
Appears in Collections:Economic and Financial Review

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