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He reports large gaps between formal transparency reforms and actual financial accountability, the overcentralized executive presidential control and manipulation of oil sector governance, the weak and corrupt management of the oil revenuessharing system, the elimination of subnational hard budget constraints contributing to decentralized corruption, the subversion and repression of local governments by state administrations, and the development of severe inter-regional grievances. He concludes by relating some of the Nigerian lessons to Ghana, Liberia, and Tanzania, which have instituted comparatively more accountable and transparent frameworks for resource revenues governance.

The automatic transfer of oil revenues to subnational governments also serves as a huge disincentive for these governments to develop their own revenues. Most of the states, indeed, lack reliable data on potential tax bases, effective systems for collecting user charges, well-trained and remunerated revenue-collection staffs, and the necessary bureaucratic and legal infrastructure for enforcing revenue laws and prosecuting tax offenders (World Bank 2003, 28). In addition, the unconditional or unearned access of subnational governments to oil revenues has promoted financial irresponsibility and mismanagement and weak public finance management systems.

Watts, R. 1999. Comparing Federal Systems. Montreal and Kingston: McGillQueen’s University Press. Williams, R. and Tarr, G. A. 2004. , Williams, R. and Marko, J. ) Federalism, Subnational Constitutions, and Minority Rights, 3–24. Westport, CT: Praeger. World Bank. 2014. African Legislatures Project. org/. Accessed 10 June 2014. Section I Nigeria in Comparative Perspective 1 Lessons in Fiscal Federalism for Africa’s New Oil Exporters Rotimi T. Suberu Can fiscal and political decentralization help to circumvent or cauterize the problems of predation, authoritarianism, internecine conflict, social inequity, economic underperformance, and other governance failures that plague Africa’s neo-patrimonial states in general and natural resource-dependent countries in particular?

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36 Modeles Pour Une Maison

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