Appraisal of Intergovernmental Conflicts in Nigeria: The Buhari Administration (2015–2023)

This study critically appraises intergovernmental conflicts in Nigeria during the Buhari administration (2015–2023), situating them within the broader trajectory of Nigeria's evolving federal system. It highlights the persistent centralization of power rooted in colonial legacies, military governance, and constitutional ambiguities that undermine genuine federalism. The research identifies fiscal federalism, security decentralization, and legislative-executive tensions as primary flashpoints. Key events such as the VAT dispute between Rivers State and the Federal Inland Revenue Service, the emergence of the Amotekun regional security outfit, and selective enforcement of anti-corruption efforts illustrate how power struggles between government tiers intensified under Buhari. The centralization of resource control, particularly oil revenues, and manipulation of the State-Local Government Joint Account system further marginalized subnational governments, eroding local autonomy and worsening service delivery. The study applies Fiscal Federalism Theory to contextualize these conflicts within structural imbalances in power and revenue distribution. Findings reveal that intergovernmental disputes during this period impeded national development, weakened democratic institutions, and deepened regional distrust. Despite these challenges, signs of a growing consensus for restructuring among subnational units, as well as judicial interventions, suggest pathways for reform. The study concludes that without constitutional amendments, institutional restructuring, and stronger intergovernmental cooperation, Nigeria’s federal system will continue to experience instability and inefficiency. The Buhari administration’s legacy in intergovernmental relations thus serves as both a cautionary reflection and a call for urgent systemic reform to ensure a more equitable, functional and cohesive federation.