Study on the accrual of the withholding tax in the State of Zurich
At a glance
- Project leader : Prof. Dr. Andreas Bergmann, Iris Eliisa Rauskala
- Project team : Sandro Fuchs
- Project status : completed
- Funding partner : Public sector (excl. federal government) (Steueramt des Kantons Zürich)
- Project partner : Steueramt des Kantons Zürich
- Contact person : Andreas Bergmann
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.