International records / OpenAlex research

Managing Fiscal Federalism: Revenue Allocation Issues

Like most federal systems, Nigeria has a revenue distribution system in which the national government shares revenues with state and local governments. Since the early 1970s, the bulk of revenue has been collected by the national government. Much of this revenue has been derived from petroleum taxes and mining rents and royalties. Various proportions of this revenue have then been distributed to state and local governments under a revenue allocation system (RAS) using different formulas. A key problem, however, is that revenue allocations since 1970 have been driven largely by political consid…