Ahh- i know what youre going through. My DS is a few months over 2 and has been in this " i AM NOT napping!" phase for over a month. He also becomes very hard to handle after about 5pm. He wakes up very early most days, so by 1-2:00pm he NEEDS a nap. Normally when i lay him down, he will stay in his bed, jumping, singing and yelling. He also likes to remove every inch of sheets fro him bed and through them on the floor. No matter what i do, he will not nap. Ive tried everything- but after awhile, we just gave up.
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Now that only time that i attempt to have him nap is on Fridays, which is when we go shopping when DH gets home from work. Before his nap, i try to really burn him out. If the weather is nice, i take him outside and was the car or something while he runs around and plays. Then we will have snack time ( 'sleppy foods' like bananas, oatmeal, pb sandwich) and then if im REALLY desperate, ill give him a quick lavender bath and put on his warm, cozy footy PJs ( if he is wearing pants, he will take them off and pee in the bed) and tuck him in for atleast an hour or 2.
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DDs bedtime ( shes 5) is at 8:30 and DSs bedtime is at 8:00. If he didnt take a nap that day ( which is pretty much everyday) we will lay him down at 7:30 if is behaviour is still rough. The good news is, when DS doesnt nap, he likes to sleep a little later in the mornings, so that gives me time to shower and eat breakfast in peace and quite when DD has caught her bus.
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Its those little moments that count.. 
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Hang in there and know im hangin right there with ya! 