The study investigated the effects of non-oil revenue on the growth of Nigerian economy. Specifically, the study examined the effect of value added tax, company income tax and education tax on gross domestic product of Nigeria economy. Sata spanning the period of 1994 to 2023 were used and analyzed using Unit root test, regression analysis, descriptive analysis, correlation analysis, and ARDL modeling approach to cointegration analysis. Findings from the study indicated that in the short run, value added tax exerts negative and significant influence on gross domestic product of Nigeria economy but insignificant in the long-run. Also, in the short run, company income tax exerts positive and insignificant effect on gross domestic product of Nigeria economy but significant in the long run. Moreover, education tax exerts positive and insignificant impact on the gross domestic product of Nigeria economy in the short-run while in the long-run, the same variable exerts negative and significant influence on the gross domestic product of Nigeria economy. Therefore, the study recommended among others that the federal government of Nigeria should ensure that the revenue collecting authorities of the government be made more effective in their operations of collecting revenue for the government, particularly revenue generated from the non-oil revenue sector
Duru et al. (Fri,) studied this question.