The Jurisdiction of Local Government to Generate Revenue under the 1999 Constitution of the Federal Republic of Nigeria

Abstract

Federal system of government has several fiscal policy measures which specify revenue jurisdiction and financial responsibilities of the various levels of government. Thus, Federal, State and Local governments in Nigeria have their potential sources of generating revenue respectively. The 1999 Constitution of the Federal Republic of Nigeria has spelt out clearly the jurisdiction of each tier of government on revenue generation. Most of the local governments in the Country have abundant sources of revenue generation in their areas untapped. This is because of their total reliance on the federal allocation. The focus of this paper therefore is on the constitutional jurisdiction of Local Government on revenue generation both internally and externally as well as the causes and consequences of conflicts between states and local governments.