I find it interesting that most of the mamas that responded completely missed the fact that you say she doesn't want to go to bed at night either. While it is true she may be ready to drop naps (although that is rare at 2), she certainly is not ready to give up sleep altoghter! If she was just fighting naps that would be one thing, but not wanting to sleep ever is another thing. This is a control issue. I'm not talking about you controlling her. I'm talking about you teaching her self control. I have two teen girls that are plenty assertive and independent, but were raised in a home with rules they were expected to follow. When did enforcing rules become confused with 'breaking her will'. Seriously?! Her 'will' is saying she doesn't need to go to bed ever. Your mama-knowledge tells you she needs sleep, whether she wants it or not. This is why kids have mamas!
Some kids are tougher than others. My older was a piece of cake compared to the younger. You really must just stick it out and/or up the ante. Kids gain security by knowing that the adults in their lives are able to care for them and are not ever going to give up on them.
Ok, so my next suggestions are going to make some people mad, but oh well. Some kids are so stubborn that all the time outs (or attempts at time outs!), calmly putting them back 100 times, and other passive consequences are not going to work. It is time for the 'mama is NOT kidding voice.' Not yelling, just stern, serious, and just a little scary. :o) It needs to get their attention. Mine is actually quieter than my normal speaking voice, but it gets attention right away. Now they are older, it has evolved into just a look. That look tells them I mean business and they respond accordingly! In addition to the 'not kidding voice', sometimes a quick swat is necessary to get their attention. Please hear me, I am not talking about beating a child. Or even spanking a child for every offence, but a well placed swat (on diapered bottom) now and then can be what is needed for some kids. She needs to know that your rules will be enforced. This is not a game. 'You put me in bed, I get up. You put me back, I get up, you put me back, I get up, etc..eventually you give up and let me play in my room until I pass out. I win!' What does this look like when she's older? 'I will just defy your rules until you give up on me.'
Go ahead and drop naps, but definitely have some quiet time during the day. You both need it. Sue H. had some great ideas on this one. Save your energy for enforcing night sleep. Honestly you just have to decide you will win. She must have gotten her stubborn streak from someone! :o) Be more stubborn. She needs to know you will never give up on what is best for her. Ultimately what she needs to grow into a strong and assertive woman is an example of that strength in her mama. :o)
Good luck on your continuing adventure in parenting!