International Journal of Academic Management Science Research (IJAMSR)
  Year: 2021 | Volume: 5 | Issue: 2 | Page No.: 58-70
Intergovernmental Fiscal Relations in Nigeria: Marriage of Inconvenience between the Three Tiers of Government
Emma E.O. Chukwuemeka, Onyinye Eneh, Nkechi C. Ojiagu, Titus Tochukwu Ifeanyi

Abstract:
This study examined Intergovernmental fiscal relations in Nigeria with special focus on Enugu State. Systems theory was adopted as the theoretical foundation. The study employed descriptive survey methodology. Questionnaire, focus group discussion, face to face interview were the major tools used to elicit data from respondents. However, the researchers dependent heavily on evidence based research, thus critical records were studies and data the elicited guided to the study outcome. Data generated were critically interrogated and analysed. Very critical among other findings is that institutional corruption among local government operators adversely affect the rural development function of the local government councils of Enugu State. Also the study revealed that conflict arising from revenue sharing among the three tiers of government affects the performance of Enugu State Local Government Councils. The findings also revealed that fiscal imbalance has relation with poor performance of Enugu State Local Government councils. Recommendations were made sequel to these findings; that government should release the statutory allocation due to the local government as at when due to help them develop and operate independently. The Local Government should endeavor to harness the resources in the area of their jurisdiction. That the courts especially customary courts should exercise constitutional powers and adjudicate over conflict arising from inter-governmental transactions and should rule according to constitution as well as provide strategy for resource distribution, administrative and jurisdictional control, to eradicate conflict among levels of government.