The politics of revenue allocation in nigeria-1958-1968
THE POLITICS OF REVENUE ALLOCATION IN NIGERIA-1958-1968
Victor I. Lukpata (Ph.D)
ABSTRACT
The thematic reality of revenue allocation in Nigeria is that it is highly politicized. The political undertone that characterized revenue allocation has its root in the colonial era. A case in point is the Philipson commission of 1946 whose formula was difficult to implement because of the argument by the North that the money that was due to it had gone to the East while the East and West charged that the North had been given an unduly large allocation. However, allocating the revenue of Nigeria to the three tiers of government-federal, state and local governments is fundamental to finance governance at the levels aforementioned. It is recommended in this paper that subsequent revenue allocation formulas should be in line with the spirit of true federalism.
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