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Local Government Fiscal Operations in Nigeria

Author

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  • Ekpo, Akpan H.
  • Ndebbio, John E.U.

Abstract

The paper describes and analyses fiscal operations at the local level in order to improve understanding of fiscal federalism in Nigeria. The paper also tries to ascertain whether fiscal imbalances observed at both federal and state arms of government also exist at the local government level. The study is based on an analysis of primary data derived from administered questionnaires to randomly selected local governments. The results show that some local governments experienced surpluses during the period of structural adjustment. Deficits were financed through guaranteed state loans, state grants and commercial bank loans. The paper suggests that local government financial behaviour should be monitored in order to ensure accountability and financial discipline

Suggested Citation

  • Ekpo, Akpan H. & Ndebbio, John E.U., 1998. "Local Government Fiscal Operations in Nigeria," Working Papers 3666a75c-7624-479f-a2ae-0, African Economic Research Consortium.
    • Handle: RePEc:aer:wpaper:3666a75c-7624-479f-a2ae-0a71164e1bcd
    Note: African Economic Research Consortium
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    File URL: https://publication.aercafricalibrary.org/handle/123456789/54
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    1. repec:eur:ejesjr:373 is not listed on IDEAS
    2. Richard M. Bird, 2012. "Subnational Taxation in Large Emerging Countries: BRIC Plus One," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1201, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. Balázs Hohmann, 2021. "Possibilities for Modernization of Conciliation Board Procedures in the Countries of Central and Eastern Europe - Online Dispute Resolution and Electronic Communication," European Journal of Social Sciences Articles, Revistia Research and Publishing, vol. 4, ejss_v4_i.

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