Article 86 : Financial administration of the Federation and the Cantons – Financial courts

Federal fiscal revenues shall be managed by the federal finance authorities.
Cantonal fiscal revenues shall be managed by the Cantonal finance authorities. Municipal fiscal revenues shall be managed by the Cantonal and municipal finance authorities.
Where taxes accruing wholly or in part to the Federation are administered by a Canton’s revenue authorities, those authorities shall act on federal commission.
To the extent this is efficient, a collaboration between Federal and Canton revenue authorities in matters of tax administration is encouraged.
The administration of taxes whose revenue accrues exclusively to municipalities or associations of municipalities may be delegated by the Canton to municipalities or associations of municipalities, wholly or in part.