A Critical Assessment of Performance of Local Government in Nigeria: Interrogating Fiscal Relations among the Tiers of Government (2000-2018)

This study evaluated fiscal relations among the tiers of Government in Nigeria, periscoping the performance of the local government system with a view to identifying the areas of deficit. Survey research method was adopted. Data collected through questionnaire were analyzed using simple percentage. Hypotheses were tested using chi-square parametric statistics. The results of this study showed that there is a relationship between the problem of revenue allocation in Nigeria and the agitation of balanced fiscal federalism. It recommended that 1999 constitution of Nigeria should be amended to ensure proper fiscal federalism in Nigeria. And effort should be made to ensure that all tiers of government adhere to fiscal transparency, accountability and constitutional provisions on fiscal relations. It concluded that the principles of fiscal federalism are observed more in violation than in implementation in Nigeria federal fiscal practice