Match each post-independence Nigerian revenue allocation commission or committee on the left with its key fiscal recommendation or constitutional outcome on the right.
- Dina Interim Revenue Allocation Committee (1968)Recommended the creation of a Special Joint Account and national minimum standards to reduce reliance on the derivation principle.
- Aboyade Technical Committee (1977)Introduced highly technical criteria including absorptive capacity, fiscal efficiency, and independent revenue effort.
- Okigbo Presidential Commission (1980)Recommended a direct statutory share of the Federation Account for Local Governments as the third tier of government.
- Revenue Mobilization Allocation and Fiscal Commission (1988)Established a permanent constitutional body responsible for continuously reviewing and proposing revenue allocation formulas.
Cevap
The Dina Committee (1968) matches with recommending a Special Joint Account and national minimum standards; the Aboyade Technical Committee (1977) matches with introducing technical criteria such as absorptive capacity and fiscal efficiency; the Okigbo Presidential Commission (1980) matches with recommending direct statutory allocation for Local Governments from the Federation Account; and the Revenue Mobilization Allocation and Fiscal Commission (1988) matches with establishing a permanent constitutional body for revenue allocation.
Each body corresponds to a critical phase in Nigerian fiscal federalism: the Dina Committee (1968) introduced national minimum standards and the Special Joint Account; the Aboyade Committee (1977) attempted an econometric approach emphasizing absorptive capacity and fiscal efficiency; the Okigbo Commission (1980) constitutionally accommodated local governments with direct shares from the Federation Account; and RMAFC (1988) institutionalized revenue allocation into a permanent regulatory body.
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Anahtar Kavram
Evolution of Revenue Allocation Commissions and Principles in Post-Independence Nigeria