3.3 Revenue Sharing

The shared revenues' design (the IGFA Act's frame): the VAT-and-excise sharing (the divisible pool: the VAT-and-domestic-excise's distribution among the three levels — the formula-based shares); the royalty sharing (the natural-resources' royalties — 3.4's detail); the local's own-and-shared taxes (the local list's taxes + the integrated-property-tax faces); the sharing's principles (the derivation's face (the origin's share) vs the need's face (the equalisation's logic)); the NNRFC's formula (the population-are-and-development indices' weighting lore).