4.3 Constitutional Framework of Local level

The local's fiscal frame: the local list (Sch 8): the property-and-land taxes (the house-rent, the land-revenue's transformed faces), the business tax's local lore, the fees-and-fines; the Sch 9 concurrent faces (the VAT-and-excise sharing; the royalty sharing); the Local Government Operation Act 2074's detail (the local budget's machinery: the assembly's passage; the integrated- records); the local borrowing (the NNRFC-recommended limits); the local's fiscal autonomy (the constitution's protection (the local's institutional independence — the Local Governance course's companion)).