Skip to main navigation menu Skip to main content Skip to site footer


Vol. 1 No.2: December, 2013

Intergovernmental Fiscal Relations in Nigeria’s Fourth Republic: Issues and Challenges

  • Oni Ebenezer Oluwole
February 29, 2016


This paper examines the various issues and challenges confronting fiscal
federalism in Nigeria‟s Fourth Republic. It argues that there is the need to find a revenue
base in order to maintain the important function of governments at all levels but managing
these important government function and the accompanying revenue base has been a major
challenge for intergovernmental relations in the current democratic experience. Several
issues bothering on the operation of the federal structure, revenue allocation and resource
control have dominated the country‟s fiscal federalism practice in the fourth republic with
their attendant crises and contortions. The paper submits that restructuring the federal polity
in a „true sense‟ of it and constitutional adherence to provisions on common good are
recipes that would ensure and guarantee a smooth, unhindered fiscal relations among the
federal, state and local governments in Nigeria.