ABSTRACT
This chapter deals with the institutions and actual problems of fiscal federalism in the case of Switzerland. It is divided into five sections. Starting with a short summary of the constitutional issues which have relevance to Swiss decentralised public finance (section 2) and a description of the main components of the fiscal structure (section 3), it develops in three directions: budget policy (section 4), taxation (section 5) and fiscal equalisation (section 6).
