ABSTRACT
The study discussed implications of fiscal federalism on intergovernmental relations in Nigeria. It was observed and verified that there is a significant relationship between fiscal federalism and intergovernmental relations in Nigeria. To repeat the findings, there is no healthy and harmonies intergovernmental relations due to no appropriate and effective fiscal federalism in the country. The study also found out that the present revenue sharing formula does not promote effective and viable intergovernmental relations in Nigeria. Hence, the work has called for a change of status-quo in that regards. It was also revealed from the study that the state local government joint account constitutes a problem to intergovernmental relations in Nigeria. Meanwhile data were collected using survey design instrument such as questionnaire, interview and group interaction. Such data were analysed using simple percentage method and chi-square. The simple percentage method was used to analyse demographic data while chi-square was used to test the hypothesis and draw consistent conclusion. The work seeks to compliment the available extant literature in the subject matter. It would also serve as a guide for policy direction toward the enhancement of mutual and enduring intergovernmental relations through effective and viable fiscal federalism.
