Tella S. A

Effect of Tax Incentives on Non-Oil Tax Revenue: Econometric Case Study from Nigeria (1981-2022)

Abaneme, A. A. & Tella S. A · South Asian Journal of Social Studies and Economics · 2025

The non-oil tax income in Nigeria is low and contributes less than 10% of the GDP. Also, non-oil export in Nigeria contributes less than 15% to the GDP reflecting an abysmal performance over the years. This study therefore empirically examined the effect of tax incentives on non-...