CHAPTER ONE 1.1 BACKGROUND OF THE STUDY
The distribution of resources among the various levels of government has never been easy and smooth, hence the contention and Nigeria is no exception (Okeke, 2004).The determination of what constitutes the federal revenue and how it should be shared among the component federating units in Nigeria lie at the center of most, if not all national conflicts. This is why scholars and researchers of National Political Issues have upheld that Revenue allocation in Nigeria has generated a lot of controversy in recent times ( Ugwu and Eme (2012).