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

European Journal of Social Sciences - Volume 2, Number 1 (2006)
the purpose of this work, our concern shall be in the realm of fiscal issue, especially its
structure.
To start with, it is pertinent to remind us that there are three intricately and
mutually dependent levels of administrative hierarchy within the Nigerian federation: the
federal, state and local government levels. The three tiers of government are
constitutionally established with areas of power and responsibility assigned to each level.
As spelt out in the 1999 constitution of the federal republic of Nigeria, power and
responsibilities are classified into Exclusive legislative list, Concurrent legislative list
and Residual functions (Section 4 second schedule) between federal and state
governments. Section 7 fourth schedule of the same constitution also spells out the sole
functions of a local government council as well as those being performed concurrently or
in “participation” (as described by Akindele, et. al, 2002:564) with their respective state
governments. Basically, services which are principally local in character are assigned to
local government believing that they can be more effectively and efficiently developed
and administered by local governments. Such functions include construction and
maintenance of local roads, local water supply and distribution, provision of housing for
lower income groups, health clinics and a range of environmental and preventive health
functions, establishment and maintenance of market and motor parks, gathering of vital
statistics, provision of primary and adult education and libraries, and planning of
community development functions (Humes, 1970:103; Adejuyigbe, 1972:403). Others
today are development of agricultural and natural resources, social welfare, sewage and
refuse disposal, registration of births/deaths/marriage, etc, control and regulation of
advertisement, pets, small messes, and so on (1999 Constitution). Generally speaking,
allocation of responsibilities is partly based on the area of coverage of the benefiting
group and partly the importance of such responsibilities.
A fundamental issue in intergovernmental fiscal relations in a federal set-up is the
allocation of government roles and responsibilities on the one hand and granting of
adequate revenue-raising (taxing) power as well as allocation of adequate resources on
the other hand to be able to shoulder its alloted responsibilities effectively. This brings
us to the issues in intergovernmental fiscal relations. According to Ter-Minassian
(1997), there are four (4) main issues and these are: revenue-raising responsibilities,
intergovernmental fiscal transfers, spending responsibilities, and administrative aspects
of fiscal decentralisation. The first two shall be expatiated upon.
Revenue-raising responsibilities
Revenue-raising responsibilities, otherwise known as tax assignment/jurisdiction, are
basically about the level of government that should control what tax. Control in this
context is seen from the point of view of who legislates about, administer, collect and
have right to what tax. This provides various levels of government with revenue they can
control under fiscal arrangement. By this, the tax jurisdiction of each level is defined and
efficiency is one of the basis. Where the distribution of functions does not rest on and in
fact does not guarantee adequate and independent revenue base, then the canon of fiscal
federalism is bastardized and is in jeopardy. Ideally, therefore, tax jurisdiction should
guarantee the fiscal autonomy of each level of government (Philips, 1971). However,
efficiency requires that the taxing powers be vested in that level of government most
likely to administer the taxes at the least cost. For this reason, taxing powers on sources
which cut across states and which are major sources of revenue are vested in the central
government, while those sources that cut across local government boundaries within a
state are vested in the state government. Other criteria that can serve as guide in this
wise include: progressive and redistribute taxes should be centralised (e.g. personal
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