International records / OpenAlex research

Non-oil Tax Revenue and Economic Sustainability in Nigeria

This study examines the effect of non-oil tax revenue on economic sustainability in Nigeria. It seeks to address the persistent sustainability deficits that constrain long-term economic development in Nigeria. The study adopts an ex post facto research design using annual time-series data spanning 1984–2024. Data were sourced from the Central Bank of Nigeria Statistical Bulletin and National Bureau of Statistics. The analysis employs the Autoregressive Distributed Lag (ARDL) approach to capture both short-run and long-run dynamics among the variables, given its suitability for small sample siz…