Ashmyanskaya Ya.S. The Main Institutional Features of Taxation Federalism in Switzerland

Abstract: The present article is devoted to the analysis of taxation federalism in one of the most decentralized world nations, the Swiss Confederation. Delegation of tax authorities to regional and local agencies is the basis of taxation federealism which is, however, alien to the Russian legal system. In this regard, it is especially interesting to analyze the key instruments and institutions that lie at the basis of taxation federalism in Switzerland. In particular, the researcher thoroughly studies the main four institutions, vertical separation of powers, horizontal cooperation between governments at the level of cantons and communes, financial equalization and direct democracy. The author of the article studies laws and regulations, monographs, information on official sites of competent authorities and other sources demonstrating the influence of the aforesaid instruments and institutions on the development of taxation federalism in Switzerland. The author concludes that all the described instruments and institutions contribute to the decentralization of government authority and concentration of major tax authorities at the sub-national level. At the same time, the author notes that adoption of such institutions and application of the experience of Switzerland should be combined with a comprehensive analysis of historical, geographical, political, social and economic factors.  

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