Explain Nepal's fiscal federal structure.

The federal frame (the verified constitutional architecture): Art 56 (the three-tier structure: the federation-the provinces-the local); Art 57 + Schedules 5-9 (the power lists: the federal (Sch 5), the provincial (Sch 6), the concurrent fed-prov (Sch 7), the local (Sch 8), the all-three concurrent (Sch 9 — the revenue faces)); the fiscal dimension (Arts 59-60): the fiscal powers' distribution + the revenue-source distribution + the NNRFC's recommendation machinery + the equalization- grant architecture (the expenditure-need-and-revenue-capacity basis — the verified texts). The fiscal federalism's logic: the functions' assignment (who does what) → the finances' assignment (who taxes what) → the transfers' bridging (the gaps' filling).