This research work was undertaken in order to evaluate the role of Fiscal policies in the development of Nigeria economy. A major issue in Nigerian economy recovery relates to the prospect of adoption of the most relevant fiscal policies in its economy. In view of this, the researcher addressed the following problems to be curbed in this research study.
i.    Lack of required component of fiscal policies
ii.    Inconsistency in the use of fiscal policies.
iii.    Improper implementation of fiscal policies
iv.    Inability of the country to improve on existing fiscal policies.
Due to the nature of this research work, ordinary method of data analysis and interval method were used. Both primary and secondary data were used. Secondary data were gotten from Newspapers and magazines, textbooks, journals and periodicals etc. questionnaires were used in generating primary data.
From the analysis made, the researcher discovered that between 1998 and 2000 fiscal years, the country has witnessed many changes in its fiscal policies which are hinged on the combination techniques applied on the components of fiscal policies, the mode of implementation of fiscal policies and the degree  of success in the implementation of process.
Based on the findings made in this research study, the researcher recommends that the country should embark on the following in order to develop its economy.
i.    The depreciation of naira must be urgently considered.
ii.    There should be stream – lining of activities of certain government amend agencies
iii.    The government should make further fiscal adjustments.

TABLE OF CONTENT

Title page
Declaration of page
Certification
Abstract
Table of content.

CHAPTER ONE: INTRODUCTION
1.1    Background of the study
1.2    Statement of the problem
1.3    Objectives of the study
1.4    Major research hypothesis
1.5    Scope and limitation of the study
1.6    Significance of the study
1.7    Definition of terms.


CHAPTER TWO: LITERATURE REVIEW
2.1    History of fiscal policies in the Nigeria pre-independence
2.2    Definition and meaning of fiscal policies
2.3    Difference between fiscal and monetary policies
2.4    Tax as a tool of fiscal policy
2.5    Expenditure in fiscal policy
2.6    Tax and expenditure in fiscal policy
2.7    Limitation of fiscal policy implementation
2.8    The role of the central bank in the formulation and implementation of fiscal policy.

CHAPTER THREE
3.1    Introduction
3.2    Research design for the study
3.3    Sources of data
3.4    Methods of data analysis
3.5    Population and sample size
3.6    Design and administration of questionnaires

CHAPTER FOUR: PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
4.1    Introduction
4.2    Presentation of data for 1998 fiscal year
4.3    Analysis of data for 1997 through 1998 fiscal year
4.4    Analysis of the federal government revenue and expenditure of 1999– 2000
4.5    Analysis of the state of the economy (1999 – 2000)
4.6    Interpretation of data.

CHAPTER FIVE: SUMMARY AND DISCUSSION OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS.
5.1    Introduction
5.2    Discussion of findings
5.3    Summary of findings
5.4    Conclusion
5.5    Recommendation
Questionnaire sample.
Bibliography