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This book is an assessment of the relationship between the fiscal responsibilities of the three tiers of government and revenue allocation formula in Nigeria. Both primary and secondary data have been utilized. Statistics and tables were obtained from National Bureau of statistics, Ministry of information, reports of past Revenue Allocation Committees and questionnaires were used as sources of primary and secondary data. The study found that; the derivation principle recommended by most of the committees only excavated unequal development among the tiers of government, while the fiscal responsibility of the states have a proportionally and adequate relationship with their share of revenue allocation. That the study recommended among others, that the choice a particular principle for revenue sharing should be dictated by the exigencies of the time, and that, revenue allocation to the local governments should be increased to enable them perform their functions effectively and efficiently. There is need to have a well conducted national census in order to have reliable data for revenue allocation in the country.

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Ocheje, George John
Dr. George John Ocheje was born on the 5th November 1959 in Idada- Apa Local Government of Benue State, Nigeria. He attended R.C. M Primary School Idada. ST.James Seminary Makurdi and Government Teachers College Idah Kogi State. He also attended Nasarawa State University Keffi where he obtained his Ph.D in Public Administration.

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