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Difficulty: MediumRevenue Allocation System and Principles in Post-Independence Nigeria

Match each post-independence revenue allocation commission or committee in Nigeria with its corresponding fiscal recommendation or key contribution.

  • Raisman Commission (1958)Established the Distributable Pool Account (DPA) balancing population, regional needs, and derivation.
  • Dina Interim Revenue Allocation Committee (1968)Recommended a Special Grants Account to address national emergencies and regional disparities under military rule.
  • Aboyade Technical Committee (1977)Proposed criteria based on absorptive capacity, national minimum standards, and fiscal efficiency.
  • Okigbo Presidential Commission (1980)Emphasized direct principles including population, equality of states, and social development factors.

Answer

Raisman Commission (1958) matches with establishing the Distributable Pool Account (DPA); Dina Committee (1968) matches with recommending a Special Grants Account; Aboyade Technical Committee (1977) matches with technical criteria like absorptive capacity and minimum standards; Okigbo Presidential Commission (1980) matches with criteria emphasizing population, equality of states, and social development.
Each commission is correctly matched to its landmark policy proposal in Nigerian fiscal history: Raisman established the DPA; Dina introduced the Special Grants Account; Aboyade proposed technical measures such as absorptive capacity and fiscal efficiency; and Okigbo prioritized state equality, population, and social development.

Step-by-Step Solution

1
Identify the historical context and recommendations of the Raisman Commission.
The Raisman Commission created the Distributable Pool Account (DPA) to distribute centrally collected revenue among Nigerian regions.
This laid the structural foundation for revenue allocation prior to independence and into the First Republic.
2
Determine the main proposal of the Dina Committee.
The Dina Committee recommended a Special Grants Account administered by the federal military government.
It shifted fiscal power toward the central government during the military regime.
3
Evaluate the specific criteria introduced by the Aboyade Technical Committee.
Aboyade introduced highly technical principles including absorptive capacity, fiscal efficiency, and national minimum standards.
This was an effort to de-emphasize political derivation in favor of socio-economic planning metrics.
4
Analyze the recommendations of the Okigbo Commission.
Okigbo focused on quantifiable, population-centric and state-equality factors suitable for the democratic Second Republic.
It simplified allocation to reflect state equality, population, and minimum integration standards.

Key Concept

Historical evolution of Nigerian revenue allocation commissions and their guiding principles.
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Revenue Allocation System and Principles in Post-Independence Nigeria

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