Article 84 : Apportionment of tax revenue and yield of fiscal monopolies

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Boustany Constitution, Taxation
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  1. The yield of fiscal monopolies and the revenue from the following taxes shall accrue to the Federation:
    1. customs duties;
    2. federal road freight tax and federal motor vehicle tax;
    3. federal taxes on capital gains and transactions, insurance, and bills of exchange;
    4. non-recurring levies on property and leveling of burdens levies;
    5. federal income and corporation taxes;
    6. other taxes for specific public infrastructure
  2. Revenue from the following taxes shall accrue to the Canton:
    1. property tax;
    2. inheritance tax;
    3. motor vehicle tax;
    4. tax on gambling establishments; e.
    5. cantonal road freight tax and cantonal motor vehicle tax;
    6. cantonal taxes on capital gains and transactions, insurance, and bills of exchange;
    7. cantonal income and corporation taxes;
    8. value added tax;
    9. other taxes for specific public infrastructure
  3. Revenue from the following taxes shall accrue to the Municipalities:
    1. property tax;
    2. inheritance tax;
    3. motor vehicle tax;
    4. tax on gambling establishments;
    5. municipal road freight tax and municipal motor vehicle tax;
    6. municipal taxes on capital gains and transactions, insurance, and bills of exchange;
    7. municipal income and corporation taxes;
    8. other taxes for specific public infrastructure
  4. The financial requirements of the Federation and of the Canton shall be coordinated in such a way as to establish a fair balance, avoid excessive burdens on taxpayers, and ensure uniformity of living standards throughout the federal and cantonal territory.
  5. Revenues and expenditures of municipalities and associations of municipalities shall also be deemed to be revenues and expenditures of the Canton.

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