The three main contesting issues about revenue allocation in Nigeria are

The three main contesting issues about revenue allocation in Nigeria are derivation, population, and even development. Derivation refers to the extent to which oil-producing states receive a larger share of the revenue generated from oil sales. Population refers to the argument that states with larger populations should receive a larger share of the revenue to meet the needs of their people. Even development refers to the argument that all states should receive an equal share of the revenue to ensure that there is balanced development across the country. These issues have been a source of ongoing debate and controversy in Nigeria, with various groups advocating for different approaches to revenue allocation.