Previous page | New search |
The free AfricaBib App for Android is available here
Periodical article | Leiden University catalogue | WorldCat |
Title: | Fiscal management in Nigeria: a prescription for the Third Republic |
Author: | Adesola, S.M. |
Year: | 1988 |
Periodical: | Quarterly Journal of Administration |
Volume: | 23 |
Issue: | 1-2 |
Pages: | 79-98 |
Language: | English |
Geographic term: | Nigeria |
Subjects: | taxation fiscal policy |
Abstract: | This paper critically examines the machinery for the collection and disbursement of public funds in Nigeria and makes a prescription for the Third Republic in this regard. After a consideration of taxation as an instrument of fiscal policy, the author looks at the revenue generation and allocation arrangements under the Nigerian federal system, the role of an institutional organ for revenue management, the system of public financial management, the sharing of obligational authority between legislative and executive arms of government, the delineation of government parastatals, and public sector accounting and auditing. What is important is the need to institute a viable control mechanism in the management of public funds which will ensure an acceptable level of efficiency in the collection and expenditure of public funds. Notes, ref. |