Obligations

[Zuru84]

Could you please explain to me what is the difference between Focus and Obligations and how it works?
From the description in the game it is the same for me.
Screenshot attached.

 

[Tatterhood]

Focus is a tradeoff between tax and levies. Moving to the right gives more taxes and smaller levies, moving to the left is the reverse.

Increasing obligation increases both tax and levies but decreases opinion (as in vanilla).