{"id":7780,"date":"2024-01-17T16:38:24","date_gmt":"2024-01-17T15:38:24","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/tax-expenditures-of-the-swiss-confederation-examination-of-the-reporting-of-the-federal-finance-administration\/"},"modified":"2025-01-17T15:17:41","modified_gmt":"2025-01-17T14:17:41","slug":"tax-expenditures-of-the-swiss-confederation-examination-of-the-reporting-of-the-federal-finance-administration","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/en\/audit\/tax-expenditures-of-the-swiss-confederation-examination-of-the-reporting-of-the-federal-finance-administration\/","title":{"rendered":"Tax expenditures of the Swiss Confederation"},"content":{"rendered":"\n

Every year tax expenditures cause losses of at least CHF 2,5 billion of tax revenues for the Swiss Confederation. Tax incentives thus represent one of the Confederation\u2019s most important steering instruments. Tax exceptions can be found in all types of taxes, particularly in the direct federal tax, in the value added tax, stamp duty and also increasingly in the mileage-related HGV charge. The Subsidies Act obliges the Swiss government to examine its subsidy regulations at least every six years. Tax expenditures are likewise to be examined as they represent a special form of subsidy. In 1997 the Federal Finance Administration (FFA) reported for the first time in the Subsidy Report (part I) on corresponding tax expenditures.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[42],"audit_type":[183],"class_list":["post-7780","audit","type-audit","status-publish","hentry","audit_category-public-finances-and-taxes","audit_type-evaluation-en"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"4287"}],"audit_office":[1279],"audit_office_text":"","audit_date":"20050505","bgo":false,"keywords":"Every year tax expenditures cause losses of at least CHF 2,5 billion of tax revenues for the Swiss Confederation. Tax incentives thus represent one of the Confederation\u2019s most important steering instruments. Tax exceptions can be found in all types of taxes, particularly in the direct federal tax, in the value added tax, stamp duty and also increasingly in the mileage-related HGV charge. The Subsidies Act obliges the Swiss government to examine its subsidy regulations at least every six years. Tax expenditures are likewise to be examined as they represent a special form of subsidy. In 1997 the Federal Finance Administration (FFA) reported for the first time in the Subsidy Report (part I) on corresponding tax expenditures.","audit_office_local":""},"yoast_head":"\nTax expenditures of the Swiss Confederation - Eidgen\u00f6ssische Finanzkontrolle (EFK)<\/title>\n<meta name=\"description\" content=\"Tax expenditures of the Swiss Confederation\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.efk.admin.ch\/en\/audit\/tax-expenditures-of-the-swiss-confederation-examination-of-the-reporting-of-the-federal-finance-administration\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax expenditures of the Swiss Confederation\" \/>\n<meta property=\"og:description\" content=\"Tax expenditures of the Swiss Confederation\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/en\/audit\/tax-expenditures-of-the-swiss-confederation-examination-of-the-reporting-of-the-federal-finance-administration\/\" \/>\n<meta property=\"og:site_name\" content=\"Eidgen\u00f6ssische Finanzkontrolle (EFK)\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-17T14:17:41+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/test\/palais.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/audit\\\/tax-expenditures-of-the-swiss-confederation-examination-of-the-reporting-of-the-federal-finance-administration\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/audit\\\/tax-expenditures-of-the-swiss-confederation-examination-of-the-reporting-of-the-federal-finance-administration\\\/\",\"name\":\"Tax expenditures of the Swiss Confederation - 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