The VAT contributions and allocations for 2024 shows imbalances across the country and this has been a front burner issue amongst stakeholders, with 10 Nigerian states receiving over 380percent of their VAT contributions. Imo State stands out as the highest beneficiary, receiving ₦70.7 billion despite contributing a paltry ₦4.38 billion-representing 1,614 percent return on its contribution. Other states, such as Kebbi, Abia, and Cross River, also received allocations far exceeding their contributions, with returns of 759percent, 735percent, and 686percent, respectively.