Abstract
Sustainability is a strategic integrated framework for balancing socio-economic and
environmental growth that has been identified as a main priority in restoring global ecosystem,
rebuilding and protecting non-renewable resources as much as possible for the future generation
was the impetus for the study of the impact of oil and tax revenues in attaining sustainable
development goals in Nigeria. The survey research strategy was used to collect primary data
through copies of questionnaire which were analysed for descriptive and inferential statistics.
The result of the OLS regression revealed that jointly, oil revenue (OILRV) and tax revenue
(TAXRV) have very significant affirmative influence on the building of sustainable communities
and cities (SDG 11) (F-stat (1123.86; p-value = 0.0000 < 0.005); also that oil revenue (OILRV)
and tax revenue (TAXRV) have very significant progressive influence on the efforts targeted at
achieving peace, justice and strong institution in Nigeria (F-stat = 803.01; p-value of 0.0000 <
0.005) and upon these results that the study concluded that oil and tax revenues significantly
influence the building of sustainable communities and cities (SDG 11) and promote efforts
targeted at achieving peace, justice and strong institution (SDG 16) in Nigeria.