ABSTRACT This paper has two main objectives. First, I build apologize critically the tax income tryst in Nigeria as a management problem and then I allow for name a way of solving the management problem utilize the Analytical Hierarchical Process (AHP) model. This paper is associated with the tax income apportioning Problem in Nigeria. The result portrays the particular greatness of states and wherefore distributively of them should be allocated disparate revenues. A belles-lettres retread of the Analytical Hierarchical Process (AHP) model allow for be discussed and data will be inputted into the model. This data is ground on secondary research information collected from statistics of revenue parcelling by the government activity of Nigeria. It becomes natural to put up that the AHP model will enable governments allocate revenues fairly to different states. Keywords: AHP, taxation allocation, Nigeria, sensibility analysis INTRODUCTION The question of an unimp severallyable formula for revenue sharing among states of Nigeria is one of the most moot debates in the political and macro-economic management of the economic system (Ikeji 2011). tax allocation can be described as a method of sharing the centrally generated revenue among the tiers of government and how each tier distribute the amount allocated among its component (Ikeji 2011).

Revenue allocation has been a perennial problem which has defied all historical attempts to throw a permanent solution, and known to evoke provoke on all concerned whenever its discussion is brought forth (Ojo 2010). Olopoenia (1998) maintain that it is liable(p) to note that since the oil boo! m of the 70s in Nigeria, the revenue allocation formula has been bedevilled by while inconsistencies, where by parties have manipulated the formula for self enrichment in the overhaul of cross-subsidization. Wheare (1963) asserts that in virtually all nations in which the constitution shares index find between three tiers of government, enough resources needs to be allocated to each to justify their...If you want to get a full essay, form it on our website:
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