Purpose

The purpose of this paper is to examine the relationship between fiscal federalism and accountability in Nigeria. Corruption is a global plague and is endemic in nature. Several policies have been adopted by the Nigerian Government to institutionalize accountability and combat the scourge of corruption that have hindered socio-economic progress but to no avail.

Design/methodology/approach

Thus, this study examined fiscal federalism and accountability issues in Nigeria using secondary data and used the auto-regressive distributed lag econometric technique to analyse the data.

Findings

The results from this study reveal that fiscal federalism fails to mitigate corruption in the long run in Nigeria because of poor bureaucratic quality (BQ) and ineffective law and order (LOR).

Social implications

Fiscal decentralization must be accompanied by legislations that will strengthen BQ of fiscal institutions at subnational levels and promote effective LOR.

Originality/value

This study recommends that for fiscal federalism to mitigate corruption in the long run, government must adopt appropriate policies to improve BQ and further strengthen LOR in Nigeria. The finding also suggests that to promote public sector accountability in Nigeria, government should ensure the simultaneous decentralization of expenditure and revenue to lower tiers of government. This study provides detailed empirical evidence that fiscal decentralization without accountability will accentuate public sector corruption, and in the long run, weaken local economic development initiative to boost growth and development.

中文翻译：

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尼日利亚的财政联邦制和问责制：ARDL 方法

目的

本文的目的是研究尼日利亚财政联邦制与问责制之间的关系。腐败是一种全球性的瘟疫，在本质上是地方性的。尼日利亚政府采取了多项政策，将问责制度化并打击阻碍社会经济进步但无济于事的腐败祸害。

设计/方法/方法

因此，本研究使用二手数据检验了尼日利亚的财政联邦制和问责制问题，并使用自回归分布式滞后计量经济学技术来分析数据。

发现

这项研究的结果表明，从长远来看，由于官僚质量 (BQ) 差和法律和秩序 (LOR) 无效，财政联邦制无法减轻尼日利亚的腐败现象。

社会影响

财政分权必须伴随立法，以加强地方各级财政机构的 BQ 并促进有效的 LOR。

原创性/价值

本研究建议，从长远来看，财政联邦制要减轻腐败，政府必须采取适当的政策来改善 BQ 并进一步加强尼日利亚的 LOR。调查结果还表明，为了促进尼日利亚的公共部门问责制，政府应确保同时将支出和收入下放给较低级别​​的政府。本研究提供了详细的实证证据，表明没有问责制的财政分权会加剧公共部门的腐败，从长远来看，会削弱地方经济发展促进增长和发展的积极性。