Intergovernmental Fiscal Relations and Revenue Allocation Disputes in Nigeria: Constitutional and Legal Analysis

Nigeria's federal fiscal system, governed by the Revenue Mobilisation Allocation and Fiscal Commission Act, the Allocation of Revenue (Abolition of Dichotomy in the Application of the Principle of Derivation) Act, and the relevant provisions of the 1999 Constitution, has been a perennial source of political and legal conflict between the federal government, state governments, and local government councils. Recent years have seen escalating revenue allocation disputes, particularly around VAT collection jurisdiction, derivation principle application, and the withholding of statutory allocations. This research conducts a constitutional and legal analysis of intergovernmental fiscal relations and revenue allocation disputes in Nigeria from 2018 to 2024. A doctrinal methodology was employed, examining constitutional provisions, RMAFC decisions, Supreme Court judgments, and Federal Account Allocation Committee proceedings. Structured interviews were conducted with state finance commissioners, federal Ministry of Finance officials, and constitutional lawyers. Secondary sources include fiscal federalism scholarship, World Bank Nigeria fiscal governance reports, and comparative federal finance law studies from India and South Africa. The study develops an original constitutional law framework for resolving competing claims over revenue allocation in Nigerian fiscal federalism. Findings reveal doctrinal incoherence in the Supreme Court's treatment of derivation principle cases and recommend specific constitutional amendment language and legislative reform measures to reduce fiscal conflict. Keywords: fiscal federalism, revenue allocation, constitutional law, intergovernmental relations, Nigeria.