Revenue allocation in post-colonial Nigeria: its laws, dynamics and challenges since 1960

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Periodical article

Title:	Revenue allocation in post-colonial Nigeria: its laws, dynamics and challenges since 1960
Author:	Ogunyemi, Adetunji Ojo
Year:	2014
Periodical:	Transactions of the Historical Society of Ghana (ISSN 0855-191X)
Volume:	16
Pages:	27-43
Language:	English
Geographic term:	Nigeria
Subjects:	fiscal policy revenue allocation federalism
Abstract:	The issue of revenue allocation and the determination of the appropriate principles and applicable criteria for it have been major areas of contention in Nigeria's federalism since 1946. Since then, no single regime in Nigeria, including the colonial government has been immune to the problems of designing an acceptable formula for the sharing of revenue among the federating parts of the country and fiscal commissions have been drawing and redrawing reports, adjusting and readjusting the criteria and principles for revenue allocation. This article outlines 1) the Dina Commission's Recommendations of 1968, 2) the Aboyade Fiscal Commission's Recommendations of 1977, 3) the Okigbo Commission's Recommendations of 1980 and 4) the Theophilus Danjuma Commission Recommendations of 1988. It further discusses Supreme Court rulings with respect to Nigeria's fiscal federalism and revenue allocation regimes and sketches the challenges the federal government, states and local government councils face. Bibliogr., sum. [ASC Leiden abstract]