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Since Nigeria gained its independence in 1960, the problem of creating suitable frameworks for the country's revenue allocation has dominated its socio-political landscape like a colossus. It's interesting to note that there seems to be agreement among certain scholars that federalism is a more commonly accepted political system for country like Nigeria because it is best adapted for the allocation and management of her huge but finite resources. Historical and descriptive research design was adopted. The data for this study is primarily derived from secondary sources, such as books, journals, newspapers, and the internet. The data was analysed using qualitative content analysis. It aims to suggest a new fair vertical income allocation strategy to the various tiers of government, as well as other critical stakeholders in the Nigerian state. It further contends that despite numerous concerted efforts, the various commissions charged with the onerous task of accomplishing this crucial task have not significantly reduced the polarisation surrounding this contentious issue, which has persisted in undermining the country's efforts to achieve real development. This study also makes the case that Nigeria's aspirations for equal resource distribution and development would remain unmet until serious efforts are made to rectify the perceived structural disparities in the allocation of state resource. Finally, this paper makes the case that solving the problems with income allocation and fiscal federalism is crucial for Nigeria's democracy as well as the country's general socioeconomic progress.
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