Study on the accrual of the withholding tax in the State of Zurich
Description
The purpose of this study is to work on and answer three questions related to a change of system to accrual accounting, namely the accounting effects, the impact on the payment behavior of the taxpayers and any impact on the state and municipal accounts of the State of Zurich and the State of Zurich Municipalities in the canton of ZH.
Key Data
Projectlead
Prof. Dr. Andreas Bergmann, Iris Eliisa Rauskala
Project team
Project partners
Kanton Zürich / Steueramt
Project status
completed, 11/2014 - 09/2015
Funding partner
Kanton Zürich / Steueramt