Journal of Research in National Development

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Fiscal Restructuring in Nigeria: A Historical Review

NN Elekwa, MF Bello, AT Akume


Nigeria’s fiscal relations have been characterized by bias, distrust and contention in the setting of principles or formula for revenue sharing between and among the various units of governments. The consequence of this misnomer is the habitual conflicting pattern of relations it has brought about in Nigeria. This unsavory situation had informed the decision by successive governments to set-up commission with the mandate to evolve sets of criteria or principles for revenue sharing that will be adjudged fair and just in order to allay the growing internal contentions. This paper using the documentary method has tried to review the various commissions to identify whether their effort has responded to the demand for fairness and justice in revenue sharing formula in Nigeria.

Keywords: Federalism, Fiscal Relation, Principle, Commissions.

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