@incollection{,
	
					
					
					91C371A73ABD597037B658ED7224D41F
				,
	author={{Shiyanbade BolanleWaliu} and {Obafemi Awolowo University, Ile-Ife, Nigeria}},
	journal={{Global Journal of Human Social Sciences}},
	journal={{GJHSS}}2249-460X0975-587X10.34257/GJHSS,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}20104156
}

@book{b0,
	
	
		,
	title={{Constitution of the Federal Republic of Nigeria: Lagos}}
		
			,
	year={1963}
			,
	publisher={Federal Government Press}
		
		
			Federal Republic of Nigeria
		
	

}

@book{b1,
	
	
		,
	title={{Constitution of the Federal Republic of Nigeria: Lagos}}
		,
	author={{
			_____
		}}
		
			,
	year={1979}
			,
	publisher={Federal Government Press}
		
	

}

@book{b2,
	
	
		,
	title={{Constitution of the Federal Republic of Nigeria: Abuja}}
		,
	author={{
			_____
		}}
		
			,
	year={1999}
			,
	publisher={Federal Government Press (As amended}
		
	

}

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		,
	title={{Public Administration: A Nigerian and Comparative Perspective}}
		,
	author={{
			LAdamolekun
		}}
		
			,
	year={1983}
			,
	publisher={Longman Publisher Inc}
			
			,
	address={New York}
		
	

}

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		,
	title={{Politics and Administration in Nigeria}}
		,
	author={{
			_____
		}}
		
			,
	year={1986}
			,
	publisher={Hutchinson}
			,
	address={London}
		
	

}

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		,
	title={{Decentralization, Sub-national Governments and Intergovernmental Relations in L. Adamolekun (ed) Public Administration in Africa Studies, Main Issues in Selected States in Nigeria}}
		,
	author={{
			_____
		}}
		
			,
	year={2002}
			,
	publisher={Spectrum Books}
			
			,
	address={Ibadan}
		
	

}

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		,
	title={{Creation of States in Nigeria: Review Rationale, Demands and Problems up to 1980}}
		,
	author={{
			LAdamolekun
		} and {
			MLaleye
		}}
		
		,
	editor={I. P. Adejuyigbe, et al}
		
			,
	year={1982}
			,
	publisher={Federal Government Printer}
			
			,
	address={Lagos}
		
	
	,
	note={Effect of Creating New States on the Nigerian Public Administration System in}

}

@book{b7,
	
	
		,
	title={{A Study of State-Local Fiscal Relations in Nigeria, Unpublished Ph.D. Thesis of the Department of Public Administration}}
		,
	author={{
			RAAdeniji
		}}
		
			,
	year={2013}
			,
	publisher={Faculty of Administration, O.A.U, Ile-Ife}
			,
	address={Nigeria}
		
	

}

@book{b8,
	
	
		,
	title={{A Study of Intergovernmental Fiscal Relations in Nigeria}}
		,
	author={{
			AAAdesopo
		}}
		
			,
	year={2008. 1999 -2007}
			,
	address={Nigeria}
		
	
	,
	note={Unpublished Ph.D. Thesis of the Department of Public Administration, Faculty of Administration, O.A.U, Ile-Ife}

}

@incollection{b9,
	
	
		,
	title={{Local Government and the Challenges of Service Delivery: The Nigeria Experience}}
		,
	author={{
			OAdeyemi
		}}
	
	
		,
	journal={{Journal of Sustainable Development in Africa}}
		
			15
			7
			
			,
	year={2013}
		
	

}

@incollection{b10,
	
	
		,
	title={{Local Government Finance in Nigeria: Challenges and Prognosis for Action in a Democratic Era}}
		,
	author={{
			MSAgba
		} and {
			OStephen
		} and {
			DONnamani
		}}
		
		
	
	
		,
	journal={{Journal of Good Governance and Sustainable Development in Africa}}
		
			2
			1
			
			,
	year={2014. 1999-2013}
		
	

}

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		,
	title={{Dominant Issues in the Nigeria Local Government System: A Contemporary Focus}}
		,
	author={{
			VOAghayere
		}}
		
			,
	year={1997}
			,
	address={Benin-City}
		
	
	,
	note={Imprint Services}

}

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		,
	title={{Rethinking Local Government Finance}}
		,
	author={{
			KAjayi
		}}
	
	
		,
	journal={{African Journal for Public Administration Study (AJPAS)}}
		
			22
			1
			
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	year={2000}
		
	

}

@incollection{b13,
	
	
		,
	title={{Intergovernmental finance and local taxation in developing countries: Some basic considerations for reformers}}
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	author={{
			STAkindele
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		,
	journal={{International Journal of Public Administration and development}}
		
			10
			3
			
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	year={1980}
		
	

}

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		,
	title={{Intergovernmental Relations as a Mechanism for Coping with the Complexities of Federalism}}
		,
	author={{
			_____
		}}
	
	
		,
	journal={{Ife Social Sciences Review Journal}}
		
			12
			1
			
			,
	year={1995}
		
	

}

@book{b15,
	
	
		,
	title={{Local Government Tax Mobilization and Utilization in Nigeria, M.Sc. Seminar Presented to the Department of Public Administration}}
		,
	author={{
			_____
		}}
		UNIMAID
		
			,
	year={2009}
		
	

}

@book{b16,
	
	
		,
	title={{Local Government as Agent of Grassroots Democracy in Nigeria: A theoretical and empirical analysis}}
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	author={{
			STAkindele
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			OROlaopa
		}}
		
		
			,
	year={2002}
		
	

}

@incollection{b17,
	
	
		,
	title={{& II, pg}}
	
	
		,
	journal={{Bangladesh Journal of Public Administration}}
		
			XI
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}

@book{b18,
	
	
		,
	title={{The Subject-Matter of Political Science}}
		,
	author={{
			STAkindele
		} and {
			ASObiyan
		} and {
			JOwoeye
		}}
		
		
		
			,
	year={2000}
			,
	publisher={College Press and Publishers Ltd}
			
			,
	address={Ibadan}
		
	
	,
	note={Second edition}

}

@incollection{b19,
	
	
		,
	title={{Fiscal Federalism and Local Government Finance in Nigeria: An Examination of Revenue Rights and Fiscal Jurisdiction}}
		,
	author={{
			STAkindele
		} and {
			OROlaopa
		} and {
			ASObiyan
		}}
		
		
	
	
		,
	journal={{International Review of Administrative Sciences}}
		
			68
			4
			
			,
	year={2002}
			,
	publisher={SAGE Publications}
		
	

}

@incollection{b20,
	
	
		,
	title={{Federalism and Foreign Policy in}}
		,
	author={{
			ABAkinyemi
		}}
	
	
		,
	booktitle={{Readings on Federalism. Lagos: Nigeria Institute of International Affairs}}
				,
	editor={
			ABAkinyemi
		}
		
			,
	year={1979}
			
		
	

}

@incollection{b21,
	
	
		,
	title={{Intergovernmental Relations in Nigeria: A Legal Overview}}
		,
	author={{
			LOAremu
		}}
	
	
		,
	journal={{Quarterly Journal of Administration}}
		
			14
			2
			
			,
	year={1980}
		
	

}

@book{b22,
	
	
		,
	title={{Local Government Autonomy in Nigeria: Politics and Challenges of the 1999}}
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	author={{
			KAsaju
		}}
		
			,
	year={2010}
		
	

}

@incollection{b23,
	
	
		,
	title={{}}
	
	
		,
	journal={{Constitution. International Journal of Advanced Legal Studies and Governance}}
		
			1
			1
			
		
	

}

@incollection{b24,
	
	
		,
	title={{}}
		,
	author={{
			EOAwa
		}}
	
	
		,
	journal={{Issues in Federalism}}
		
			,
	year={1976}
			,
	publisher={Ethiope Publishing House}
		
	

}

@book{b25,
	
	
		,
	title={{Federalism and Revenue Sharing in Nigeria: An Interim Survey of the New Local Government Finance, presented at the Local Government Seminar}}
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	author={{
			JAAyoade
		}}
		
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	year={1978. October -November 1978}
		
	

}

@book{b26,
	
	
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	title={{The Changing Structure of Nigerian Federalism 1960 -1995. Abuja: National Council of Intergovernmental Relations}}
		,
	author={{
			_____
		}}
		
			,
	year={2005}
		
	

}

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		,
	title={{Fiscal Federalism, The National Question and Resource &: Practice and Prospect in}}
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	author={{
			IBBello-Imam
		} and {
			AVAgba
		}}
		
		,
	editor={I. B. Bello-Imam and M. I. Obadan}
		
			,
	year={2004. 1999-2003}
			,
	publisher={JODAD Publishers}
			,
	address={Ibadan}
		
	
	,
	note={Democratic Government and Development Management in Nigeria's Fourth Republic}

}

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		,
	title={{The meaning of American Federalism: Public Education Paper No. 7, Centre for the study of Federalism}}
		,
	author={{
			JDElazar
		}}
		
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	year={1965}
			,
	publisher={Temple University Press}
			,
	address={Philadelphia}
		
	

}

@book{b29,
	
	
		,
	title={{Federalism and Nation building: The Nigerian experience}}
		,
	author={{
			UOEleazu
		}}
		
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	year={1971}
			,
	publisher={Arthur Stock-Well Ltd}
			
			,
	address={Elm Court Illfracombe}
		
	

}

@incollection{b30,
	
	
		,
	title={{Intergovernmental Relations of the Local Level since 1988 Civil Service Reforms}}
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	author={{
			EJErero
		}}
	
	
		,
	journal={{The Quarterly Journal of Administration}}
		
			28
			
			,
	year={1998. 1&2 Oct./Jan., 1997/1998}
		
	

}

@incollection{b31,
	
	
		,
	title={{Comparative Models and Patterns of Intergovernmental Relations in}}
		,
	author={{
			_____
		}}
	
	
		,
	booktitle={{Theory and Practice of Intergovernmental Relations in}}
				,
	editor={
			JOnuoha
			CJNwanegbo
		}
		Nigeria, Enugu
		
			,
	publisher={Quintagon Publishers}
			,
	year={1981}
		
	

}

@book{b32,
	
	
		,
	title={{The Shaping of Inter-governmental Relations in the Twentieth Century}}
		,
	author={{
			_____
		}}
		
			,
	year={1981}
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	publisher={American}
		
	

}

@incollection{b33,
	
	
		,
	title={{The Joint Account System in Nigeria: Problems and Prospects}}
		,
	author={{
			FAOjugbeli
		} and {
			OJames
		}}
		
		
	
	
		,
	journal={{Journal of Policy and Development Studies}}
		
			9
			1
			
			,
	year={2014}
		
	

}

@incollection{b34,
	
	
		,
	title={{Politics of Intergovernmental Relations in Nigeria: Issues and Challenges}}
		,
	author={{
			JOkafor
		} and {
			C
		}}
		
	
	
		,
	journal={{International Journal of Arts and Social Sciences}}
		
			III, No. XI
			
			,
	year={2001}
		
	

}

@incollection{b35,
	
	
		,
	title={{Local Government Financial Autonomy in Nigeria: The State-Joint Local Government Accounts}}
		,
	author={{
			JCOkafor
		}}
	
	
		,
	journal={{Commonwealth Journal of Local Governance}}
		
			53
			6
			
			,
	year={2010}
		
	

}

@incollection{b36,
	
	
		,
	title={{}}
		,
	author={{
			PC NOkigbo
		}}
	
	
		,
	journal={{Nigeria Financial System}}
		
			,
	year={1981}
			,
	publisher={Longman Group Ltd}
		
	

}

@book{b37,
	
	
		,
	title={{Theory and Practice of local Governments in Nigeria}}
		,
	author={{
			ETOkoli
		}}
		
			,
	year={2005}
			,
	publisher={John Jacob's Classic Publishers}
			,
	address={Enugu}
		
	

}

@book{b38,
	
	
		,
	title={{Inter-governmental Relations: Theories and Practice}}
		,
	author={{
			ETOkoli
		}}
		
			,
	year={2004}
			,
	publisher={Quintagon Publishers}
			,
	address={Enugu}
		
	

}

@book{b39,
	
	
		,
	title={{Problems of Internally Generated Revenues for Local Governments}}
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	author={{
			MOOkotoni
		}}
		,
	editor={A. N. Ekpe,}
		
			,
	year={2006}
			
		
	
	,
	note={The Substance of Local Government Administration in Nigeria}

}

@book{b40,
	
	
		,
	title={{Local Government Tax Mobilization and Utilization in Nigeria: Problems and Prospects}}
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	author={{
			AAOladosu
		}}
		
			,
	year={2012}
			,
	publisher={Longman Group Ltd}
			,
	address={London}
		
	

}

@book{b41,
	
	
		,
	title={{Fiscal Federalism: Fiscal Discipline and Service Delivery in Nigeria}}
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	author={{
			Olowu
		}}
		
			,
	year={2002}
			,
	publisher={Snaap Ltd}
			,
	address={Enugu}
		
	

}

@book{b42,
	
	
		,
	title={{Bureaucracy and the people: The Nigerian Experience}}
		,
	author={{
			CA BOlowu
		}}
		
			,
	year={1995}
			,
	publisher={Ile-Ife, O.A.U. Press Ltd}
		
	

}

@book{b43,
	
	
		,
	title={{Inter-governmental Relations and Effective Local Government in Nigeria. An Extract of a paper delivered in Oyo State House of Assembly}}
		,
	author={{
			DOlowu
		}}
		
			,
	year={1979. October}
			,
	address={Oyo State}
		
	

}

@incollection{b44,
	
	
		,
	title={{Local Democracy, Taxation and Multi-Level Governance in Africa, Draftpaper prepared for Norwegian Association for Development Research}}
		,
	author={{
			DOlowu
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		30/03/2013
	
	
		,
	journal={{Annual Conference on Politics and Poverty}}
		
			,
	year={2003}
		
	

}

@incollection{b45,
	
	
		,
	title={{A System Approach to Intergovernmental Relations (IGR)}}
		,
	author={{
			SOOlugbemi
		}}
	
	
		,
	journal={{Quarterly Journal of Administration}}
		
			2
			
			,
	year={1980}
		
	

}

@book{b46,
	
	
		,
	title={{Intergovernmental Relations and Management of Primary Health Care Services in Nigeria, Unpublished Ph.D. Thesis of the Department of Public Administration}}
		,
	author={{
			IIOmoleke
		}}
		
			,
	year={2000}
			,
	publisher={Faculty of Administration, O.A.U, Ile-Ife}
			,
	address={Nigeria}
		
	

}

@incollection{b47,
	
	
		,
	title={{Inter-Governmental Relations and the Survival of the Local Government in the 21st Century}}
		,
	author={{
			FOOnah
		}}
	
	
		,
	journal={{Nigeria. Nigeria Journal of Public Administration and Local Government}}
		
			1
			,
	year={2004}
		
	

}

@book{b48,
	
	
		,
	title={{Public Enterprises in Nigeria: A Study Public Policy Making in a Challenging Political Economy}}
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	author={{
			Ozor
		}}
		
			,
	year={2004}
			,
	publisher={University Press Plc}
			,
	address={Ibadan}
		
	

}

@incollection{b49,
	
	
		,
	title={{On the Dangers of Decentralization}}
		,
	author={{
			RPrud'homme
		}}
		1252
	
	
		,
	journal={{Policy Research Working Paper Series}}
		
			,
	year={1994}
			,
	publisher={World Bank}
		
	

}

@incollection{b50,
	
	
		,
	title={{The Dangers of Decentralization}}
		,
	author={{
			RPrud'homme
		}}
	
	
		,
	journal={{The World Bank Research Observer}}
		
			10
			2
			
			,
	year={1995}
		
	

}

@book{b51,
	
	
		,
	title={{Fiscal Policy and Governance Committee Key Challenges and Strategies for Local Government}}
		,
	author={{
			BSchlachter
		} and {
			MColeman
		} and {
			HAnway
		}}
		
		
		
			,
	year={2013}
		
		
			University of Pittsburgh Institute of Politics
		
	

}

@incollection{b52,
	
	
		,
	title={{Local Government and Intergovernmental Relations in Nigeria's Fourth Republic}}
		,
	author={{
			AASolomon
		}}
	
	
		,
	journal={{Covenant University Journal of Politics and International Affairs (CUJPIA)}}
		
			2
			2
			
			,
	year={2014}
		
	

}

@book{b53,
	
	
		,
	title={{Administration in Federal System}}
		,
	author={{
			RLWatt
		}}
		
			,
	year={1970}
			,
	publisher={Hutchinson Educational Ltd}
			,
	address={London}
		
	

}

@book{b54,
	
	
		,
	title={{Federal Government}}
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	author={{
			KCWheare
		}}
		
			,
	year={1959}
			,
	publisher={Oxford University press}
			,
	address={London}
		
	

}

@book{b55,
	
	
		,
	title={{Federal Government}}
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	author={{
			_____
		}}
		
			,
	year={1963}
			,
	publisher={Oxford University Press}
			2
			,
	address={New York, London}
		
	

}

@book{b56,
	
	
		,
	title={{Models of National, State, Local Relations}}
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	author={{
			DSWright
		}}
		
			,
	year={1985}
			,
	publisher={Congressional Quarterly Inc}
			,
	address={Washington, D.C.}
		
	
	,
	note={American Inter-governmental Relations}

}

@book{b57,
	
	
		,
	title={{Model of National, State and Local Government Relations}}
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	author={{
			_____
		}}
		
			,
	year={1978}
			,
	address={New York; Everton}
		
	

}

@book{b58,
	
	
		,
	title={{Intergovernmental Relations: An Analytical Overview in}}
		,
	author={{
			_____
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		,
	editor={H. L. Hahn, and W. K. Levine}
		
			,
	year={1980}
			,
	publisher={Longman}
			
			,
	address={New York}
		
	
	,
	note={Urban Politics: Past, Present and Future}

}

@book{b59,
	
	
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	title={{Understanding of Federalism Intergovernmental Relations}}
		,
	author={{
			_____
		}}
		
			,
	year={1988}
			,
	publisher={Brooks/Cole Publishers Inc}
			,
	address={London}
		
	

}