{"id":41174,"date":"2025-12-03T23:00:00","date_gmt":"2025-12-03T22:00:00","guid":{"rendered":"https:\/\/www.efk.admin.ch\/?post_type=audit&p=41174"},"modified":"2026-01-23T14:57:01","modified_gmt":"2026-01-23T13:57:01","slug":"activite-de-surveillance-des-cantons","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/activite-de-surveillance-des-cantons\/","title":{"rendered":"Activit\u00e9 de surveillance des cantons"},"content":{"rendered":"\n

En 2024, l\u2019Administration f\u00e9d\u00e9rale des contributions (AFC) a encaiss\u00e9 environ 30 milliards de francs au titre de l\u2019imp\u00f4t f\u00e9d\u00e9ral direct (IFD), soit 36 % des recettes brutes de la Conf\u00e9d\u00e9ration. L\u2019IFD est pr\u00e9lev\u00e9 par les cantons, auxquels reviennent 21,2 % de ces quelque 30 milliards de francs. La division Surveillance cantons de l\u2019AFC est coresponsable de garantir l\u2019ex\u00e9cution conforme \u00e0 la loi et uniforme de l\u2019IFD.

Le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) a examin\u00e9 si la division Surveillance cantons de l\u2019AFC exerce avec efficacit\u00e9 sa comp\u00e9tence de surveillance des 26 cantons. En tant qu\u2019organe de surveillance technique, cette division est la seule autorit\u00e9 f\u00e9d\u00e9rale \u00e0 pouvoir v\u00e9rifier le contenu des taxations de l\u2019IFD r\u00e9alis\u00e9es par les cantons. Les 26 contr\u00f4les cantonaux des finances (CCF) sont responsables de surveiller sur le plan financier la perception de l\u2019IFD et la transmission correcte de la part de 78,8 % qui revient \u00e0 la Conf\u00e9d\u00e9ration. Le CDF n\u2019a aucune comp\u00e9tence d\u2019audit \u00e0 cet \u00e9gard. La haute surveillance est exerc\u00e9e par l\u2019AFC.<\/p>\n\n\n\n

Dans l\u2019ensemble, l\u2019AFC dispose de bons instruments de surveillance. Cependant, elle ne les utilise pas encore de mani\u00e8re assez rigoureuse, notamment dans des situations o\u00f9 un canton n\u2019ex\u00e9cute pas uniform\u00e9ment la loi f\u00e9d\u00e9rale sur l\u2019imp\u00f4t f\u00e9d\u00e9ral direct (LIFD), risquant ainsi de provoquer des pertes de recettes fiscales importantes.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[43],"audit_type":[52],"class_list":["post-41174","audit","type-audit","status-publish","hentry","audit_category-finances-publiques-et-impots","audit_type-audit-fr"],"acf":{"audit_lang":null,"audit_numbers":[{"audit_number":"24528"}],"audit_office":[7939],"audit_office_text":"","audit_date":"20251203","bgo":false,"keywords":"","audit_office_local":"AFC"},"yoast_head":"\nActivit\u00e9 de surveillance des cantons - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\n<meta name=\"description\" content=\"Activit\u00e9 de surveillance des cantons\" \/>\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\/fr\/audit\/activite-de-surveillance-des-cantons\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Activit\u00e9 de surveillance des cantons\" \/>\n<meta property=\"og:description\" content=\"Activit\u00e9 de surveillance des cantons\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/fr\/audit\/activite-de-surveillance-des-cantons\/\" \/>\n<meta property=\"og:site_name\" content=\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-23T13:57:01+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=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/activite-de-surveillance-des-cantons\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/activite-de-surveillance-des-cantons\\\/\",\"name\":\"Activit\u00e9 de surveillance des cantons - 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