Intergovernmental relation is an integral part of modern political systems. This study aimed at ascertaining the existing relationship between the federal and local governments in Nigeria; the role of the federal government in the development and governance of the local governments; and the challenges facing local governments’ development in Nigeria. The study adopted Power Theory. Data were obtained from secondary sources such as textbooks, journals, seminar papers. Content analysis was used in analyzing and interpreting the collected data. The study revealed that jurisdictional allocation of tax generation rights to the three tiers of government is not favourable to the Local Government. The study further revealed that corruption, poor leadership, and the continued usurpation of local government statutory rights, privileges, and autonomy undermined local developments at the grass-root level. Based on the above findings the following recommendations were made; there should be a constitutional review or amendment that should address the imbalance in the pattern of intergovernmental relations that existed among the three tiers of government which is presently at the detriment of local governments. Nigeria government should restructure the current jurisdictional tax generation system which did not favour local government councils in Nigeria.
federal, local, federalism and intergovernmental relations
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