Authors: Ishaku, Rimamtanung Nyiputen, Achinulo Ogochukwu Fafour
Abstract: This article examines the complex relationship between fiscal federalism, budgetary allocation, and national security in Nigeria. It argues that Nigeria’s highly centralized fiscal federalism, characterized by revenue-sharing arrangements and limited subnational fiscal autonomy, significantly affects the country’s ability to address multifaceted security challenges, including insurgency, militancy, communal violence, and criminality. Drawing from theoretical and empirical literature, the article explores how fiscal federal structures influence budgetary priorities and resource distribution across federal, state, and local governments. It highlights the implications for security provisioning, identifies gaps such as revenue volatility, misaligned incentives, and weak local capacity, and offers policy recommendations to align fiscal arrangements with Nigeria’s evolving security needs. These include reforms to revenue-sharing mechanisms, enhancement of subnational fiscal autonomy, security-sensitive budgeting, and stronger oversight and coordination frameworks. The study contributes to the discourse on governance, public finance, and security in federal systems, with practical implications for Nigeria and other resource-dependent federations.
DOI: https://doi.org/10.5281/zenodo.18426637
