EFFECT OF VITAMINS C AND E INTAKE ON BLOOD ... - EuroJournals

• Binns Commission (1964)
• Dina Committee (1968)
European Journal of Social Sciences - Volume 2, Number 1 (2006)
The major achievements of these early fiscal policies were summarised by Danjuma 5 (1992) as
follows:
• the establishment of regional/state government autonomy over certain revenue sources (e.g.
personal income tax);
• the establishment of federal government exclusive control of some revenue sources (e.g. armed
forces income tax);
• the creation of a Distributable Pool Account into which other revenues (including import and
export taxes, mining rents and royalties, etc) were paid and which was subsequently distributed
between the federal, and region/state governments;
• the development of revenue allocation principles, such as derivation, population, even
development, etc on the basis of which funds in the Distributable Pool Account were shared
among regions/states.
Between 1977 and 1984 a more comprehensive federal fiscal arrangements were put in place. Some of
the fiscal arrangements during this period include:
• Aboyade Committee (1977)
• Okigbo Commission (1980)
• Allocation of Revenue Act (1981)
• Allocation of Revenue Amendment Decree (1984)
As part of the transition programme to the Second Republic, General Olusegun Obasanjo
Military administration appointed the Aboyade Technical Committee on Revenue Allocation in 1977
to review the inter-governmental tax jurisdiction and revenue allocation arrangement in order to
facilitate better efficiency in the working of fiscal federalism. The Committee recommended that all
federally-collected revenue (except the personal income tax of the Armed Forces, External Affairs
Officers and Federal Capital Territory) be consolidated into one account, which would be shared by the
federal, states and local governments, using the following percentages:
Federal Government - 57
State Government - 30
Local Government - 10
Special Grants - 03
Total - 100
In addition to the 10% share for local governments, each state was to contribute 10% of its total
revenue to the share of its constituent local governments. This was subsequently reviewed to 10% of
state's internally generated revenue. Most states of the federation never honoured this arrangement. The
special grants account was earmarked to deal with problems requiring special provision, such as oil
pollution, general national ecological degradation, national emergencies and disasters. Aboyade's
report was later jettisoned as it was regarded to be too technical for practical implementation.
(Danjuma, 1992). Okigbo Committee was set up by President Shehu Shagari on November 21, 1979,
barely a month of assuming office on October 1, 1979. The Committee which put into consideration
5 Lt. General Theophilus Y. Danjuma (Rtd) was the Chairman, National Revenue Mobilisation, Allocation and Fiscal Commission.
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