Effective revenue mobilisation and fiscal governance remain central challenges for Nigeria’s federal system. Weak intergovernmental coordination, political interference, inadequate legislative oversight capacity, and fiscal dependence have constrained sustainable economic development and public accountability. This paper examines the dynamics of strengthening intergovernmental relations and enhancing legislative oversight in Nigeria, with a focus on the role of the Revenue Mobilisation, Allocation and Fiscal Commission (RMAFC). Drawing on constitutional provisions, institutional frameworks, and comparative insights from South Africa, India, and Canada, the paper identifies critical challenges and proposes reforms for improving fiscal governance. Key recommendations include institutionalising cooperative federalism, promoting fiscal decentralisation, enhancing legislative capacity, strengthening transparency and data sharing, leveraging technology, and securing political commitment. The paper argues that implementing these reforms will improve efficiency, accountability, and public trust in revenue mobilisation, positioning Nigeria for more resilient and equitable fiscal governance.
Oguche et al. (Mon,) studied this question.