Each year since 1999, the Review compares the fiscal position of the 26 cantons, 13 Swiss major cities and the central government.
The comparison is based on 8 indicators divided into two groups. The first group provides information about four key factors concerning financial health:
(a) does the authority succeed in financing its operational expenses;
(b) can its operational cash flow pay for the capital expenditures;
(c) does it take on too many financial commitments;
(d) has it taken on too many financial commitments in the past?
The second group aims to quantify four aspects of the quality of financial management, i.e. the canton’s capacity to:
(e) control spending trends;
(f) invest at an adequate level;
(g) accurately predict tax revenue;
(h) borrow at favourable terms.
The result for each indicator is graded between 6 (excellent) and 1 (poor) on a continuous scale.
The complete report is at your disposal.
Other resources allowing you to comparatively review your jurisdiction's fiscal position are available on our website.
