Abstract

This study evaluated fiscal federalism in Nigeria with a view to identifying the areas of problems. Survey
research method was adopted. Data collected through questionnaire were analyzed using Z-test. The findings
revealed that the recommendations proffered by the commissions set up by government in respect to fiscal
federalism did not make much impact on the economy due to some factors like: imperfection in the 1999
constitution, furthermore there are many problems inherent in fiscal federalism which has led to duplication of
government functions and waste of public fund. However, in order to ensure an efficient and sound fiscal
federalism in Nigeria, it is recommended among others that the Nigerian fiscal responsibility bill, due process
should be adhered to by public officers. More so efforts should be made to ensure that all tiers of government
adhere to fiscal transparency, accountability and constitutional provisions on fiscal relations. It is also
recommended that National Fiscal Commission is established to enhance inter governmental understanding and
cooperation in ways conducive to dialogue between federal, state and local government actors.

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