{"id":7553,"date":"2024-01-17T16:37:21","date_gmt":"2024-01-17T15:37:21","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/shortcomings-in-the-supervision-of-direct-federal-tax-and-of-direct-taxation-harmonisation-consolidation-of-previous-reports-addressed-to-the-federal-tax-administration\/"},"modified":"2024-03-01T10:01:50","modified_gmt":"2024-03-01T09:01:50","slug":"shortcomings-in-the-supervision-of-direct-federal-tax-and-of-direct-taxation-harmonisation-consolidation-of-previous-reports-addressed-to-the-federal-tax-administration","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/en\/audit\/shortcomings-in-the-supervision-of-direct-federal-tax-and-of-direct-taxation-harmonisation-consolidation-of-previous-reports-addressed-to-the-federal-tax-administration\/","title":{"rendered":"Shortcomings in the supervision of direct federal tax and of direct taxation harmonisation – Consolidation of previous reports"},"content":{"rendered":"\n

Direct federal tax (DFT) is collected by the cantons on behalf of and under the supervision of the Confederation. This tax brings in some CHF 20 billion every year. Moreover, there is a federal act which governs the harmonisation of direct taxation at cantonal and communal levels (DTHA). It is of key importance in the third series of corporate tax reforms (CTR III), particularly with regard to the elimination of cantonal tax status.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[42],"audit_type":[51],"class_list":["post-7553","audit","type-audit","status-publish","hentry","audit_category-public-finances-and-taxes","audit_type-audit"],"acf":{"audit_lang":[{"lang":"f"}],"audit_numbers":[{"audit_number":"15639"}],"audit_office":1281,"audit_office_text":"","audit_date":"20151112","bgo":false,"keywords":"supervision of the Confederation, harmonisation of direct taxation at cantonal and communal levels (DTHA), hird series of corporate tax reforms (CTR III), cantonal tax status","audit_office_local":""},"yoast_head":"\nShortcomings in the supervision of direct federal tax and of direct taxation harmonisation - Consolidation of previous reports - Eidgen\u00f6ssische Finanzkontrolle (EFK)<\/title>\n<meta name=\"description\" content=\"Shortcomings in the supervision of direct federal tax and of direct taxation harmonisation - 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