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This write-up on the nature, scope and methodology of Public finance and fiscal policy was written to assist policy makers, economists, analysts, teachers and the educated elites in understanding of government policies and decisions whenever they are made. It is a deliberate effort at comparing decisions and choices to optimize opportunities. However, other sensitive areas like business finance, public finance, sources of public finance, forms of financing government expenditures, taxation and inter-governmental fiscal relations are extensively discussed. The second chapter discusses and describes the Nigeria's labor relations with particular reference to Nigerian Union of Teachers (NUT) and other labor unions World-Over. It deliberates on administrative structures, grievance procedure and achievement vis-à-vis the problems of the Nigeria Union of Teachers. Thereafter, the text focuses on mobility of factors of production, National Labor Market, Trade Unions, Problems of Trade Unions in Africa. Concludes with aims and objectives of Nigeria labor Congress.