This book is designed to serve as a text for management, economics, finance, and commerce students. The book covers concepts, illustrations and problems in fiscal decentralization. This book would be an ideal reference for executives, economic planners, financial specialists and social scientists. It is an eye opener for central governments in the quest for equitable distribution of national financial resources to the grassroots. It also put across the whims and cross checks of local authorities in the provision of the much needed services to the locals.