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Local governments are not sovereign unlike independent nation-states. It is a subordinate government, which derives its existence and power from law enacted by a superior government. The nature and structure of transactions or interactions between the three tiers of government determine the degree of autonomy. Local government in Nigeria is rooted on historical antecedents of reforms. This paper examines the contradictions in local government system and suggests that the sustainability of local government autonomy should anchor on improved revenue base adherence to constitutional provisions, political stability accountability and transparency in governance
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