Present taxation

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In Switzerland was long considered the system of past taxation (Praenumerando system). Most of the cantons switched to the present taxation system ( postnumerando system ) on January 1, 2001, the rest on January 1, 2003 .

In the case of past taxation, the tax owed for the tax period is calculated based on the income generated in a previous period. The legislature assumes that the income or net profit of the previous period corresponds to that of the tax period. Depending on the canton, either a one-year or two-year period was used.

In the case of present taxation, the income generated in the tax period is the basis for calculation. The tax is assessed and levied only after the end of the tax year.

In finance and tax science , present taxation is considered to be the best system of time assessment. The advantages over past taxation consist in the fact that taxation can be adjusted more quickly to economic fluctuations in income conditions and the elimination of time-consuming interim assessments and other special assessments.

However, according to this system, the taxpayer has to fill out a tax return every year , which leads to additional work for the assessment and acquisition authorities.