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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