Abstract
The study appraised the revenue structure of State governments in Nigeria between 1997 and 2017. Annual secondary data from Central Bank of Nigeria (CBN) Statistical bulletin and Nigeria Bureau of Statistics (NBS) were used. The results of the study showed that the revenue share of the States from the Federation Account was 53%, which was above the average of the total revenue accruals to the States. This was followed by IGR with a distant 18% of the total revenue. The study concluded that this tier of government has low level of independent revenue-raising capacity to meet the ever increasing expenditure needs.
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