Abstract

This study explores the complexities of fiscal federalism and intergovernmental relations in Nigeria and their implications for development, resource allocation, and governance. It examines various aspects including revenue generation, resource allocation, policy implementation, intergovernmental disputes, and theoretical perspectives. The research design involved a combination of qualitative and quantitative approaches, utilizing thematic analysis of secondary data and statistical analysis of survey data. The findings reveal disparities in revenue allocation among the geo-political zones, highlighting the need for equitable resource distribution and balanced development. Effective intergovernmental collaboration and cooperation are crucial for addressing challenges in policy implementation and improving service delivery. Strengthening institutional capacity and implementing conflict resolution mechanisms are recommended to foster harmonious intergovernmental relations. The study emphasizes the importance of revisiting revenue allocation formulas, promoting revenue diversification, and enhancing intergovernmental dialogue and collaboration. It also recommends capacity-building initiatives to overcome implementation challenges and the establishment of clear dispute-resolution frameworks. The research contributes to the existing body of knowledge on fiscal federalism and intergovernmental relations in Nigeria, providing insights for policymakers and stakeholders. These findings and recommendations aim to enhance fiscal federalism, improve service delivery, and achieve inclusive and sustainable development across Nigeria. By implementing these measures, Nigeria can strengthen its governance framework, foster intergovernmental cooperation, and ensure the well-being of its citizens.

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