The Revenue Mobilization, Allocation and Fiscal Commission in Nigeria has the primary responsibility for

The Revenue Mobilization, Allocation and Fiscal Commission in Nigeria is primarily responsible for "evolving an acceptable revenue-sharing formula". This means that the Commission is tasked with the responsibility of ensuring that revenue generated by the Nigerian government is shared equitably among the different tiers of government - federal, state and local - in a way that is acceptable to all parties involved. The Commission is also responsible for reviewing the revenue allocation formula periodically to reflect changing economic realities and needs.