Abstract

In emerging and developmental state of Nigeria the construct of federalism has continued to attract gamut of attentions due to its configuration and cosmetic nature The Nigerian state since amalgamation of the 1914 and subsequent constitutional development that ushered in federalism revenue allocations and transfers of resource control had become contending issues and debates that had propelled lingering questions on Nigerian federal practices The witness is the persistent struggle for redrafting of revenue allocation parameters and quest for restructuring The most worrisome is the power of government at the centre determining what constitutes revenue allocations and how it would be shared among the federating units However it is against this backdrop that the study appreciates the intergovernmental fiscal relations institutions and measures aimed at controlling excesses and imbalances amongst the tiers of government in Nigeria Methodologically the study utilized documentary method and data were generated through the secondary sources and analyzed in content The framework of analysis for the study was anchored on the power theory