UGIAGBE , I. P. J. How Tax Bases, Expenditure and Revenues are Allocated in Nigeria’s Fiscal Federalism System. International Journal For Research In Business, Management And Accounting , [S. l.], v. 3, n. 9, p. 01–16, 2017. Disponível em: https://ijrbma.com/index.php/bma/article/view/38. Acesso em: 30 nov. 2025.