Title: Operations And Practice Of Fiscal Federalism In Nigeria: A Study Of Reforms And Restructuring Of The Federating Units
Authors: Irash John Iratishe
Volume: 10
Issue: 7
Pages: 177-183
Publication Date: 2026/07/28
Abstract:
This research work examined the series of controversies and agitations over the revenue generation powers and sharing formula among the three tiers of government in Nigeria. The amalgamation of the northern and southern protectorates to form Nigeria, many people came out with a statement that Nigeria as a country was a false marriage of strange bed fellows (the mistake of 1914). The main objective of this study is to examine the imperatives of fiscal federalism in relation to Nigeria's development and to assess the major challenges of fiscal federalism in the country in line with the reforms and restrictions of the federating units that create the contemporary Nigeria state. The study adopted Ex Post Factor research design. Secondary sources of data were used using structural conflict theory as the theoretical framework. The data collected ware analyzed using content analysis This study found out that fiscal federalism helps to bring development, challenges of fiscal federalism in Nigeria include excessive power of the federal government and the relationship of the three tiers of government is that of superior and subordinates. The study recommended the need to fight corruption and political interference, the need for independence of the federating units and the need to revisit the revenue sharing formular between the three tiers of government in Nigeria.