Non-Oil revenue buoyancy and elasticity: implications for revenue generation in Nigeria
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Date
2016-03
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Central Bank of Nigeria, Research Department
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.
Description
Keywords
Non-Oil, Revenue buoyancy, Revenue generation, Revenue base, Nigeria
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.