Abstract
The Nigerian federalism has from the inception of managing the allocation of revenue among its component parts met with virulent protestation that has degenerated into perennial crisis. The locus of contention has always been the unacceptable modality or parameter adopted in the allocation of revenue. The outcome has become a defining factor of social, economic and political relations among the classes, groups and beliefs within the federation. However, going by the logic or theories of federalism, financial subordination is a deviation from a proper working of federalism; in other words, all component parts including the central authority should have the power in the constitution to control its own resources fiscally. However, such theory does not consider weaker or disadvantaged areas in its exposition nor does it consider the issue of hegemony in relation to political power or control of natural resources. These are peculiarities that may not be common to other federalisms in history compared to Nigerian variance. This uniqueness places a horrific burden on the state in ensuring equitable distribution of revenue.
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