Owuru, Joel E.Olabisi, Olabode E.2021-06-072021-06-072020-08Owuru, J. E., Olabisi, O. E. (2020). Revenue beyond Oil Reliance: Can Nigeria Leverage Non-oil Tax Revenue for Inclusive and Pro-poor Growth. International Journal of Academic Research in Business and Social Sciences. 10(9), 199-212.DOI:10.6007/IJARBSS/v10-i9/7722http://repository.elizadeuniversity.edu.ng/handle/20.500.12398/1116Staff PublicationThe main aim of this study was to empirically examine the possibility for Nigeria to leverage non-oil tax revenue for inclusive and pro-poor growth. This is done through an analysis of quarterly data on oil tax revenue and non-oil tax revenue factors spanning 2011-2016. The study adopts Fully Modified Ordinary Least Square (FMOLS) estimation strategy in order to make inferences. The results of our analysis show that non-oil tax revenue has a positive contribution to inclusive growth in Nigeria than oil revenue. Based on this empirical evidence, non-oil tax revenue has the potential of aiding sustainable inclusive growth in Nigeria; hence the economy of Nigeria should be diversified intensively to increasingly harness the potential opportunities of the real sectors where non-oil tax revenue is generated in order to attain sustainable inclusive and pro-poor growth.enOil Tax Revenue,Non-Oil Tax Revenue,Inclusive (pro-poor) growth, andFMOLSArticle