Browsing by Author "ADESOPO, AYO ARIYO"

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    A STUDY OF INTER-GOVERNMENTAL FISCAL RELATIONS IN NIGERIA, 1999-2007
    (2008) ADESOPO, AYO ARIYO
    This study examined the origin and development of inter-governmental fiscal relations (IGFR) in Nigeria as well as their linkages with the political arrangement. It also identified and analysed the effects of these linkages on the states and local governments and synthesized the perception of IGFR by selected states. This was with a view to providing insights into the dynamics, management and problems of IGFR in Nigeria. Primary and secondary data were used for the study. A questionnaire was administered on top career officers of the relevant government departments/parastatals at both the state and local government levels in 6 purposively selected states (Benue, Bauchi, Kaduna, Enugu, Delta and Ondo) representing each of the geo-political zones in Nigeria. Of the 312 copies of questionnaire administered, 251 (79.8 per cent) were retrieved. To complement the data collected from questionnaire, interviews were also conducted with 18 top political functionaries at the local government level, 3 of the commissioners representing the selected states on the National Revenue Mobilization, Allocation and Fiscal Commission (NRMAFC) and 19 opinion leaders comprising political elites knowledgeable about political and economic issues in the zones. The interviews focused on the sharing of the Federation Account among the vertical organs, the appropriateness of the revenue sharing principles in use for horizontal sharing and the distribution of tax jurisdiction. Secondary data were obtained from relevant textbooks, journals, newspapers, and official publications of the Central Bank of Nigeria (CBN), Federal Ministry of Finance, NRMAFC and other relevant publications. Data were analysed by means of descriptive and inferential statistics.