“…Similarly, Ozor (2004) sees fiscal federalism as a system of government in which the allocation of taxing power, federally collectible revenue, and federal expenditure rest with the different levels of government so as to enable them to discharge their assigned functions and responsibilities to their citizens. Also, Okeke & Eme, (2013) see fiscal federalism as a politicaleconomic arrangement whereby the public revenue of a federation is shared among the various levels of government-the federal, state, and local. Therefore, fiscal federalism is a system that mirrors the level of autonomy and responsibility accorded to the federal, state, and local governments to generate and expend revenue for the purpose of producing appropriate public goods and services to improve the public welfare of society.…”