Part 4/12:
Switzerland’s taxation system exemplifies local control: taxes are split equally among federal, cantonal, and municipal levels, with about 70% managed locally. Municipalities are tiny, often with just a few thousand residents, and they have control over their budgets, education, and tax rates. This proximity to citizens ensures transparency and responsibility—if a municipality wastes money, the consequences are visible to neighbors.
The close connection at local levels fosters community involvement and shared responsibility. For example, residents have to be accepted by their municipality to gain citizenship, which builds a strong sense of commitment and identity rooted in local participation.