Fiscal Federalism in Nigeria Essay Example for Free

Fiscal Federalism in Nigeria Essay The question of an acceptable formula for revenue sharing among the component tiers of the Nigerian nation is one of the most protracted and controversial debates in the political and macroeconomic management of the economy. This debate has its foundations in the history and evolution of the Nigerian federation. â€Å"Revenue allocation or the statutory distribution of revenue from the Federation Account among the different levels of government has been one of the most contentious and controversial issues in the nation’s political life. So contentious has the matter been that none of the formulae evolved at various times by a commission or by decree under different regimes since 1964 has gained general acceptability among the component units of the country. Indeed, the issue, like a recurring decimal, has painfully remained the first problem that nearly every incoming regime has had to grapple with since independence. In the process, as many as thirteen different attempts have been made in devising an acceptable revenue allocation formula, each of which is more remembered for the controversies it generated than issues settled† Fiscal federalism refers to the scope and structure of the tiers of government responsibilities and functions as well as the allocation of resources among the tiers of government. Perhaps the most important issue of fiscal federalism is the revenue allocation formula, the sharing of national revenue among the various tiers of government (vertical revenue sharing) as well as the distribution of revenue among the state governments (that is, horizontal revenue allocation). The centralization of Nigeria’s fiscal federalism began with the report of the Dina Commission (1968) which argued that an appropriate revenue allocation system should result in a more equitable distribution of revenue among the states to achieve a balanced development of the federation. Revenue allocation can be described as a method(s) of sharing the centrally generated revenue among the different tiers of government and how the amount allocated to a particular tier is shared among its components. Nigeria is a federal state – under the federal system of government, federation or centrally-generated revenue is shared among the three levels of government, namely; the federal government, the states and the local governments. The theory of revenue sharing in a federal state is that each level of government receives an allocation of financial resources tailored to their specific requirements as defined by the mandate of legislative competence, their actual situation and the statutory indices of calculation. In Nigeria, decisions as to what proportion of centrally-generated revenue that would be retained by the federal government, the proportion that will be shared among the state governments and the proportion that will go to the local government has always been a problem, due to the fact that there is no consensus of opinion as to what could be seen as an ideal formula. The principles that guide the implementation of intergovernmental fiscal relations include: (a) The Principle of Diversity: The federal system must have the ability to accommodate a large variety of diversities. Hence, the fiscal system must provide scope for variety and differences to supply national, regional and local public goods. (b) The Principle of Equivalence: Based on the geographical incidence of different public goods, allocative efficiency requires the equalization of locational advantages arising from inter-jurisdictional differences with a combination of taxes and public goods and services. This requires the use of fiscal instruments for achieving macroeconomic objectives of growth, stabilization and full employment by residents of different geopolitical units; this requirement controls for what is often referred to as â€Å"central city exploitation thesis†. (d) Minimum Provision of Essential Goods and Services: This ensures that fiscal federalism guarantees all citizens, irrespective of where they reside, the minimum provision of ertain basic public goods and services. (e) Principle of Fiscal Equalization: In order to ensure a minimum level of public goods and services same degree of fiscal equalization is required. This is as a result of differences in resource endowment. (f) The Efficiency Principle: This principle implies that efficiency must be applied in the allocation of resources (g) The Principle of Derivation: The component units of a system should be able to control some of its own resources as they desire. h) The Principle of Locational Neutrality: Interregional fiscal differences tend to influence location choices of individuals and firms. Therefore, policy should focus on minimizing distortions due to some interference. Hence, differential taxes which create locational distortions should be avoided as much as practicable. (i) The Principle of Centralized Redistribution: This principle states that the redistribution function of fiscal policy through progressive taxation and expenditure programmes should be centralized at the federal level. That is, if the redistributive function is decentralized, it can result in distortions in location decisions. It should be noted that the above principles are not mutually consistent. There are several challenges and contending issues confronting intergovernmental fiscal relations in Nigeria: 1) Non – Correspondence Problem Ideally, each level of government should be given adequate resources to allow it discharge its responsibilities. Because this is not possible, there is usually a lack of correspondence between the spending responsibilities and the tax powers/revenue sources assigned to different levels of government. It is this incongruence that is often referred to as the non-correspondence problem. In Nigeria, most of the major sources of revenue come under the jurisdiction of the federal government yet lower levels of government are supposed to generate internal revenue. There is, therefore, the need to resolve the imbalance between assigned functions and tax powers. The issues concerning fiscal relations among the constituent units of the Nigerian federation that remain mostly unresolved are the divergence between assigned functions and tax powers, principle of horizontal and vertical revenue allocation, dependence of states and local governments on federal sources of funding, tendency towards concentration and federal presence in the states (Fadahunsi, 1998). The five principles currently applied in the horizontal revenue allocation formula are far from acceptable to all the stakeholders. 2) Fiscal Autonomy and Independence The issue of relative fiscal autonomy and independence of the state and local governments in a true federal structure goes with the corollary issue of the correspondence of governmental functions and revenue sources. Since the creation of the twelve-state structure in 1967, states and local governments have been excessively dependent on the Federation Account. This independence must be reduced if the federating units are to be free to pursue their own development goals without being hampered by the unpredictable fluctuations in their shares of the Federation Account. It is important that revenue sources should be reallocated and made compatible with the fluctuations stated for each tier of government to enhance steady and proper funding of administrative and developmental activities instead of the often experienced unexpected financial constrictions at the two lower tiers of government. 3) Oil Producing States, Oil Producing Local Government Administrative Areas or Communities Professor Omo Omoruyi in his treatise â€Å"the Politics of Oil: who owns the oil, Nigeria, states or communities† (2000) raised three salient questions on true ownership of oil in Nigeria. The question of local control over local resources is an established constitutional principle in federal systems. But the way the Nigerian federal system developed under the external colonial order (1954-60) and continued under the period of geo-ethno-military internal colonial order (1960-1999) and in the democratic dispensation between 1999 to date is yet an unresolved contending issues in the discourse about Nigeria’s federalism. He challenged the â€Å"Tripod† approach to Nigeria’s problem where the three major ethnic nationalities decide the content and the trend of national issues. This tripod approach to Nigerian politics, should have been done away with by now, with the introduction of the notion of ‘federal character’, which takes states in the federation as the units of representation. The tripod approach to Nigerian politics applies to how the oil, which comes from the non-majority areas, is approached in the political and economic discourse. We should also be aware of the feeling among the majority ethnic nationalities that the areas producing oil by virtue of powerlessness in the military and politics should not be allowed to lay claim to the oil from their areas as of right†. However, theres a distinction between oil producing communities and oil producing states. This is the basis of the activities of the Traditional Rulers of the Producing Communities who are dealing with the President and want the money due to states on the basis of the 13% derivation in the Constitution should be paid to the â€Å"oil producing communities/local government areas†. The Traditional Rulers’ argument is that â€Å"communities† own oil and not â€Å"states†. This is an unresolved issue and separates the communities in riverside areas directly affected by oil spillages from their compatriots in landed areas from enjoying the full benefits of allocations to producing states. One does not know the end of this argument. How should the National Assembly address this matter? The federal government should find a way of making the oil producing local government administrative areas as shareholders in the joint venture arrangements with the oil companies, thus making them stakeholders in the oil industry. There was the issue of who should be spending the oil money. Should it be the Nigerian government in conjunction with the oil producing areas? Should it be the oil producing areas alone? The Constitution from 1960 till after the civil war up till 1978 gave the right of ownership to the federal government but the proceeds were shared between the federal government and the regions or states on the basis of derivation like the agricultural crops. 4) Federation Account and the Derivation Fund It is important to define what constitutes the Federation Account – to which the various vertical revenue allocation formulae have been applied and what should be directly financed from it. Up to 1990, the amount accruing yearly to the Federation Account was still over 96% of totally federally collected revenue; but since 1991, when it first dropped to about 75% and nose-dived to around 35% by 1997, it showed no sign of recovery (Olowononi, 1999). It is therefore clear, that in such a situation, whatever the vertical formula applicable, there must still be a serious fiscal imbalance between the ederal government and the two lower tiers of government. It is crucial to redress this revenue imbalance in the spirit of balanced true federalism. What appears to account for this imbalance is the assertion of the self-claimed right by the federal government to finance various first-line charges from the Federation Account before the application of the vertical formula. The first-line charges include funding for external debt service, national priority projects, NNPC priority projects, special reserve account, and excess proceeds of the crude oil sales account, and in addition, the joint venture cash calls account. These deductions are made from the proceeds of crude oil sales before the derivation fund in the Federation Account is arrived at, and after which further deductions for special funds and the funding of the federal capital territory are made. It will seem more logical, with the exception of the joint venture case calls, that these various charges which are federal government obligations be financed solely from the federal government’s revenue proper, that is, from its share of the Federation Account or from its revenue from other sources. Therefore, in order to determine what constitutes the derivation fund, resolving the issue of the Federation Account is crucial. Thereafter, the derivation formula to be utilized can be arrived at. 5) Oil – Producing Areas and the Derivation Principle The crude oil production has been the most important economic activity in the Nigerian economy since the early 1970s is not subject to debate. Its impact is not limited to its contributing almost 90% of Nigeria’s total foreign exchange earnings but also to the fact that the national budgets are predicated on the expected annual production and price of crude oil.

Jurassic Park :: essays research papers

The Question of Control as Presented in Jurassic Park According to Arnold Pacey How could one describe the relationship between humans and nature? Perhaps it is one of control, a constant struggle between the power of the elements and the sophistication of human mechanization. Could it be one of symbiosis, where man and nature coexist in relative peace? Are we, as a species, simply a part of nature’s constantly changing realm? This issue is one that philosophers have debated for centuries. Where does mankind fit into the vast network of interacting environments and beings called nature? From the beginning of time, we have attempted to set ourselves apart from the rest of Earth’s creatures. Given the ability to reason, and to feel, and most importantly, to choose, we find ourselves with "the impulse to master and manipulate elemental force" (Pacey 86). We must fight, we must advance, and we must control all these elements of the natural world. But just how much of that world do we control? Surely people attempt and perceive control over nature, but do they succeed? The question of control, over nature in specific, is one of the prevalent themes that runs through Michael Crichton’s Jurassic Park. This novel is set on a small island off the coast of Costa Rica called Isla Nubar. On this island, construction of a new, virtuostic, state of the art park is almost complete, when a gathered team of paleontologists, businessmen, and a mathematician arrive to approve of the park opening. All seems well until the "experts" lose control of the park, leaving the main attractions, genetically engineered dinosaurs, free to roam and hunt. This loss of control further contributes to the downward spiral the park experiences, resulting in numerous deaths. How, one might ask, could a team of technicians and experts let something like this happen? The answer is simple. They over-estimated their perceived sense of control over one of the world’s most unpredictable forces†¦ nature. The theme of man’s perceived control over nature is one that Crichton has masterfully incorporated into his novel. The actions of the park experts present to the reader the false idea "that the proper role of man is mastery over nature" (Pacey 65). Mankind has always attempted to achieve this mastery, and the construction of Jurassic Park is a perfect example. Crichton uses the character of Ian Malcolm to constantly present this theme.

Country, rock

There are many genres in today's music for one to choose. Many of them are not so different, for example, Country and Bluegrass. Then again, some genres are completely different like Metal and Polka. There are many complex conversations and arguments over which genre is closest and farthest apart. In my opinion the hardest compare and contrast of them all would be between Country and Rock. Firstly, some may wonder why Country and Rock sound so similar.Both of the genres come from the same musical roots. They come from the early nineteen hundreds genre known as Blue's music. They both have similarities in their musical atmosphere. For example, Jason Alden's country song she's country has a heavier rift and a slower, drop tuned beat for the average country song. On the other hand, Kings of Leon, a rock band, have a faster upbeat tempo, and a more acoustic feel for a typical rock band. For example, their song Back Down South has a southern, good ole boy country sound.There are also ways that the two types of music sound different. For instance, Slipknot's feel is a more brutal, head banging, and violent sounding. As in their song Psychosocial, where the guitars are shredding and the drums sound as if hell is aging over. In contrast to that you have the country band Brooks and Dunn, whose songs usually have more of a down home, boot tapping harmony. For example, the song Boot Scoot Bogey in which has southern, mellow party melody.Secondly, they are alike, but yet very different in the concept of how they dress and display their image. You might see someone in a cowboy hat and torn Jeans, or you might see someone with long, dark hair and a black t-shirt. Most country bands prefer cowboy hats, dress shirts, tight blue Jeans, and cowboy boots. The lead singer of an average entry band usually has short, stylish hair with a clean beard. They are usually better groomed. But lead singers in a rock band have tattoos, piercing, long hair and facial and more drinking and dru gs.The goal of academic writing is to inform an audience about a particular topic in a very professional manner. Effective academic journal writing does involve clearly stating your purpose and presenting your information in a manner that is simplistic enough for others to read and understand while still having the tone of an academic piece. Tone is a literary technique that is a part of composition, which encompasses the attitudes toward the subject and toward the audience implied in a literary work.The tone of the memo and any kind of paper depends entirely on the audience. Academic writing should be concise, without being completely stripped of the necessary facts that are needed to support your topic. The content impact is how your reader and listeners' feel about the subject at the end of your writing. They should be able to follow your story easily, it should flow together like music, the story should inform them of the subject, and should not leave them with questions at the end.

Freedom Of Speech In Venezuela - Free Essay Example

Sample details Pages: 2 Words: 544 Downloads: 7 Date added: 2019/05/13 Category Law Essay Level High school Tags: Freedom of Speech Essay Did you like this example? Freedom of Speech is gladly something that we can practice in the United States, but unfortunately, other countries, even though they have the right to express freely what they want, have people that would punish them for their expression, a country that does that is Venezuela. It is known world-wide that Venezuela is currently facing a social, economic and political crisis, and for the average Venezuelan its harder to express themselves when they are going to suffer consequences just to practice their own right. The first example would be with the newspaper El Nacional, according to the CSMonitor, El Nacional is the last independent newspaper in Venezuela, and it could be considered as the ?opposition newspaper. Unfortunately, it is harder to publish their stories because they do not have any paper to print it. The paper in Venezuela is monopolized by the state, and it would be obvious not to give paper to the opposition newspaper. In addition, printing equipment, and ink are scarce, which has as result the reduction of the circulation and even the number of pages in the newspaper. Don’t waste time! Our writers will create an original "Freedom Of Speech In Venezuela" essay for you Create order To make things worse for El Nacional, in 2015 it was sued by Diosdado Cabello, head of Venezuelas powerful Constituent Assembly, after El Nacional re-published an article by the Spanish Newspaper ABC reporting that Cabello was under investigation for drug trafficking by the US authorities. While pro-government newspapers like Ultimas Noticias operate freely in Venezuela, El Nacional often finds itself in the crosshairs of Mr. Maduros ruling Socialist party (CSMonitor). Internet has a similar story, the content that you are allowed to see is very censored. President Maduro and his government have the power to block any website, and of course they take the opportunity to do it. Websites like CNN.com, Dollartoday, InfoBAE, and even the New York Times are banned. As internet was banned, citizens started to use SMS messages to send any kind of information about the protests, or something new that was happening with the government. President Maduro found out, and they started an investigation against the phone company Movistar, claiming that they were helping the opposition against the government. Currently, if you want to get in any website that criticizes the Venezuelan government you need to access it through a proxy, just like in China (The Register). Radios and television network are suffering too. The president can give national broadcast with his messages, and all the channels and radios must broadcast it. This happens a few times per week. Also, there are many television networks that years before have criticized the government, and when their permits were expired, the government decided not to renew their permits because they were against the republic. At the moment, close to 200 protesters have been murdered in Venezuela, and thousands have been arrested, punished or hurt in any way, by the government. The Journalist Nicholas Casey from the New York Times cannot enter to Venezuela because he wrote several articles about the crisis and the protests, and the Venezuelan government did not like it (New York Times). In the article 57 and 58 of the Constitution of Venezuela it is established that any person has freedom of speech, and can express freely their thoughts, ideas or opinions, but that is not the reality of Venezuela

History And Its Impact On The Elementary School System

History classes have always been a requirement for high school students to graduate. Some of these classes include United States history, Government, and World History. Although, there is a lack of any classes dealing with local history. State history alone only receives attention in the elementary school system and about a week in Government class. All school systems should include, in the required classes to take to receive a high school diploma, a local history class, so that the students may have a knowledge of the place where they live. Although, a more underlining issue behind local history needs to be answered first. In the general world of history, â€Å"local history is too often in the hands of ‘†¦ dedicated amateurs †¦Ã¢â‚¬â„¢Ã¢â‚¬  (Hicken†¦show more content†¦They should rather figure out their own history and help out the poor amateurs trying their best to put the puzzle together. Furthermore, local history in general needs to be cared abo ut more. Like said before, â€Å"the top level of prestige† among historians â€Å"is occupied by those who teach African or Asian history† (Hicken 1). This â€Å"prestige† is also portrayed very well by Herb Block’s political cartoon Except for Those of Us Who Are above It.† Which, displays bureaucrats sitting on top of Washington above everyone else, with a caption â€Å"Equal Justice Under Law.† Which, shows that those of more important roles consider themselves better than the lower rules. All together, this shows that after people spend countless years in school and in the work force being a historian, they are studying the histories abroad and of more accomplishment, rather than their own with facts that have no meaning. Although, even major historians have hypocritically â€Å"given themselves over to the study of some phase of history which, in the long run, amounted to only a minor aspect of a larger problem† (Hicken 1). Ye t, they ridicule local history and those who research it. These issues amongst historians are the major underlying issues when proposing the concept of a local history class. Now, looking at local history in a more positive light; it has an impression on the current environments people are surrounded with. What has happened in the past has shaped the places people

Essay on Crime Scene Evidence Handling - 3417 Words

------------------------------------------------- Crime Scene Evidence Handling Melissa Factor CJ 498 Criminal Justice Capstone Professor Rachel Goguen 30JUN13 ------------------------------------------------- ------------------------------------------------- Abstract Crime scene yellow tape is a well-known sight. In order to preserve the integrity of the evidence of a crime scene, human contact should be avoided. Crime scenes are immediately sealed off, preventing the public from seeing a gruesome sight as well as preventing anyone, including police officers and other investigators from trampling the crime scene and contaminating the evidence. Criminal prosecutions rely on evidence presented in a court of law so it is†¦show more content†¦Today, more than ever, the quality of evidence in criminal cases is scrutinized because of contamination. Contamination is the introduction of something that physically corrupts a substance at a crime scene that was not previously there; it comes in many forms and most often times comes from the humans who investigate a crime scene. It is imperative that prevention of cross-contamination is implemented when gathering evidence. Several of the more sensitive forensic techniques such as trace analysis , bloodspatter interpretation, and DNA comparison are not being used to their fullest potential. Items of physical crime scene evidence are not always visible to the naked eye and may be easily overlooked so deliberate and methodical approach to collection and preservation of evidence is essential. Prosecutors have lost cases due to crime scene contamination; this could be prevented by simple and productive behaviors. The U.S. Supreme Court, in a leading case on physical evidence, stated: â€Å"Physical evidence cannot be wrong; it cannot perjure itself; it cannot be wholly absent. Only its interpretation can err. Only human failure to find it, study and understand it can diminish its value.† (Harris vs. United States, 1947). A Question of Good Faith A man abducted a ten year-old boy from a carnival, took him to a house and sexually assaulted him. The boy was later taken to a hospital by police. Tests wereShow MoreRelatedInvestigation For Processing The Potential Crime Scene Essay1173 Words   |  5 Pagesyour Plan for Processing the Potential Crime/Incident Scene Processing a crime scene is no easy task. Individuals who are trained to process and analyze these crime scenes cannot just walk into area of interest and commence handling items and taking items of possible implications of the situation. This holds true for a digital forensics investigator as well. Digital forensics investigators are looking for any possible digital evidence within the crime scene, but it’s not as simple as just findingRead MorePhysical Evidence Surrounds The Known End Tale899 Words   |  4 PagesPhysical evidence surrounds the known end tale to a story. Since the beginning, crime scene investigators have seek the infallible nature of human identification. It can achieve its optimum value to help investigators reconstruct the crime scene to piece together the sequence of events. The contents of physical evidence, best known as real evidence, consist of those tangible particles such as hairs, fibers, fingerprints and biological material (blood, semen or saliva). It is stated in contextRead MoreEvidence Tracking1528 Words   |  7 PagesEvidence Tracking Properly handling evidence is critical to crime solving, improper deviations to the handling can make it impossible to prosecute using the evidence collected. 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This way to student success Free Essays

My experience in avid so far has been really great. We got nice teachers and also the tutors that come to help us with any problem we have. Avid has influenced me by being more focused in class, and getting better grades, also avid has helped me reached a lot of goals in life. We will write a custom essay sample on This way to student success or any similar topic only for you Order Now Avid has interested me in a lot of colleges, I’ve gotten four letters from different colleges that would like me to go there to study, and avid really helps a lot. Avid has made a lot of great opportunities like being an honors student for passing all my pre AP classes. My avid teachers, all my avid teachers have helped me a lot with grades, keeping up with my work and for them I wouldn’t of probably be in high school right now. 8th grade was my first year in avid and I realized that I wanted to go to college. Avid is the best program to achieve your goals going to college. I still remember that day Mrs. Medina had told me â€Å"Nayeli come here, I’ve been checking your grades and you’re not passing math, you need to start staying for torturing so you can pass this semester† â€Å"I know Mrs. I’ve been paying attention but I just don’t get it.† â€Å"Well you should start questioning questions about math in tutorials† â€Å"okay Mrs. I will.† Mrs. Medina really cared about my grades she was always there for all of us, if she will see that we weren’t passing she would make us go to torturing because she wanted us to pass. 8th grade was the best year; I will never forget my 8th grade. Participating in avid is really great, avid helps us to get to college and helps us to get ready. Our family hasn’t faced any obstacles yet but if we ever do we will try to help each other to resolve the problem. My family is really happy that I got in avid, because avid has helped me a lot with my grades I’ve had brought my grades up a lot this passed months that we’ve been in school. Also has also helped me with my attitude, being a really good student helps a lot with grades, also having a good attitude with the teachers helped me get advanced in my classes, and avid has really helped me a lot. How to cite This way to student success, Essays