The Revenue Position of Local Government in Nigeria

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Periodical article

Title:	The Revenue Position of Local Government in Nigeria
Author:	Smith, B.C.
Year:	1982
Periodical:	Public Administration and Development
Volume:	2
Issue:	1
Period:	January-March
Pages:	1-14
Language:	English
Geographic term:	Nigeria
Subjects:	revenue allocation municipal government Politics and Government Economics and Trade
External link:	https://doi.org/10.1002/pad.4230020102
Abstract:	Financial viability has been presented officially as crucial to the success of the sweeping reforms of local government in Nigeria and this article reviews the situation facing the new local government councils four years after the reforms were instituted. It sets the present situation against a background of past trends in which local government was financially dependent on regional and state governments, and subjected to increasingly detailed controls. Reviewing the present continuing dependence on state and federal government for finance, the limited use made of independent revenue bases, and the political and administrative factors militating against financial viability, the article argues that local government cannot escape from the vicious circle of underdevelopment Ref., tab.