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
Iris Eliisa Rauskala, Prof. Dr. Andreas Bergmann
Project team
Project partners
Kanton Zürich / Steueramt
Project status
completed, 11/2014 - 09/2015
Institute/Centre
Institute of Public Management (IVM)
Funding partner
Kanton Zürich / Steueramt
School of Management and Law
Gertrudstrasse 8
8400 Winterthur