Gaiya, B.Ikenna-Ononugbo, A. A.Ajala, K.2019-04-082019-04-082016-03Gaiya, 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), 71-99.1957-2968http://repo.cbn.gov.ng/jspui/handle/123456789/791The 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.enNon-OilRevenue buoyancyRevenue generationRevenue baseNigeriaArticle