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General characteristic of tax system of Switzerland

доклады, налоговое право

Объем работы: 8 стр.

Год сдачи: 2015

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Budget receipts by the end of 2014 was higher than expected (+ 0.6 billion to the Fund. FR. or +0.67 billion us dollars), and thus the figures exceeded the expected results of extrapolation, calculated in September 2014.
The Confederation ended 2013 with a surplus of 1.3 billion Swiss. FR., compared with an expected budget deficit of $ 0.4 billion Improvement was the result of an increase in particular the level of tax revenues from income tax. However, the level of income from direct Federal taxes were much lower than expected and amounted to -0.6 billion CHF. FR. Other revenues from taxes, including basic income, value added tax (VAT), have deviated from their values slightly.
In relation to the previous year, the amount of revenue and expenses grew by 3.2%. The increase primarily was due to the strong influence of income tax, revenues from which grew by 1.6 billion CHF. FR. in comparison with last year. Excluding income tax income grew by only 0.7%, which is significantly less than the nominal GDP by 2 %. The growth was due to increased revenue from value added tax (2,3%). The amount of income from direct Federal taxes have remained more or less stable level.
Evaluation of the outcome of the tax policy of Switzerland for the year 2013 serves as the basis for a new process of budgeting and financial planning. So as a starting point for your financial plan for 2015-2017 is a project developed in August 2013, however it will be updated based on the received 2013 results, new macroeconomic indicators, as well as the decisions taken at the present time.
1. The website "Business Switzerland" // http://business-swiss.ch
2. The tax system Швейцарии//http://www.runiga.ru/nalogovaya-sistema-schveicarii.html
3. Taxation of individuals in Switzerland//http://list-reestr.EN/tax-in-Switzerland
4. Taxes in Switzerland// http://www.fbs-offshore.com/nalogi-v-shvejcarii/

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