IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

The Impact of Existing Inter-Governmental Financial Relations on Effective Service Delivery at the Grassroots in Nigeria

Listed author(s):
  • Paul Aondona Angahar


    (Benue State University)

Registered author(s):

    In Nigeria, the fiscal inter-relationship between the three-tiers of government has been contentious over the years due to lack of an acceptable formula. It generates tension and bad blood among the three tiers of government. This paper has discussed the impact of existing inter-governmental financial relationship on service delivery at the local government level in Nigeria. Nigeria’s fiscal federalism involves the allocation of expenditure and tax-raising powers among the federal, state and local governments. The 1999 constitution has outlined the revenue profile of each tier of government; the revenue sources of the local government only generate a paltry amount of revenue that is inconsequential. The structure of the revenue profile of the local governments in Nigeria clearly indicates that they heavily depend on statutory allocation for their survival since the internal revenue sources are insignificant. There is a clear mismatch between responsibilities and revenue powers at the lower tier of government and this has greatly impaired the ability of local governments to deliver service at the grass root. This definitely is not a healthy situation given fact that about seventy per cent of the Nigerian population live in rural areas and the only impact of government on their lives will be service delivery by the local governments which presently is lacking in most local governments in Nigeria major as a result of the nature of the inter-governmental financial relationship and corruption. The paper recommends that the problems created by inter- governmental financial relationship can be resolved in a number of ways such as: re-alignment of responsibilities and revenue sources; a review of the constitution in-order to grant local governments’ financial autonomy; reduction in wasteful expenditure and corruption; increase in internally generated revenue.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    File URL:
    Download Restriction: no

    Article provided by Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences in its journal International Journal of Academic Research in Accounting, Finance and Management Sciences.

    Volume (Year): 3 (2013)
    Issue (Month): 1 (January)
    Pages: 112-118

    in new window

    Handle: RePEc:hur:ijaraf:v:3:y:2013:i:1:p:112-118
    Contact details of provider: Web page:

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    in new window

    1. Freinkman, Lev, 2007. "Intergovernmental relations in Nigeria: improving service delivery in core sectors," MPRA Paper 10032, University Library of Munich, Germany.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:hur:ijaraf:v:3:y:2013:i:1:p:112-118. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Hassan Danial Aslam)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.