“This study analyses fiscal federalism in Nigeria. Specifically, the report presents an
historical account of fiscal federalism in the economy, highlighting significant episodes as well as drawing out implications for overall fiscal performance. Furthermore, it attempts to highlight some issues of fiscal centralization and decentralization within the economy. The paper is organized as follows. Section II discusses some theoretical issues, while Section III examines the evolution of fiscal federalism within the economy. Federal fiscal profiles as well as an evaluation of the implemen-tation of the complex allocation system are presented in Sections 4 and 5, respectively. Section 6 discusses the fiscal operations of all states and focuses on ten selected states. Section 7 concludes the study.”
