In recent memory, the Federal Government (FG) and State Governments (SGs) have been grappling with budget deficits, calling in aid domestic and external debt financing to complement public revenue sources, especially taxation. According to the Debt Management Office, the FG and SG's domestic debt portfolio as at 31 March 2019 stood at US$42.7 billion and US$12.9 billion respectively, with Nigeria's external
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