Cantons of Switzerland the canton of Schwyz. Six of the 26 cantons are traditionally, but no longer officially, called "half-cantons" (, , , ). In two instances (Basel and Appenzell) this was a consequence of a historic division, whilst in the case of Unterwalden a historic mutual association, resulting in three pairs of half-cantons. The other 20 cantons were — and in some instances still are — though only in a context where it is needed to distinguish them from any half-cantons, typically termed "full" cantons in English. The historic half-cantons, and their pairings, are still recognizable in the first article of the
Taxation in Switzerland contravention") and is punishable by a fine of 33% to 300% of the amount of tax evaded. Tax fraud occurs if a tax evasion is committed by using falsified documents for deceptive purposes, a crime ("Vergehen / crime") punishable by additional imprisonment of up to three years or an additional fine of up to 30,000 CHF. Taxation in Switzerland Taxes in Switzerland are levied by the Swiss Confederation, the cantons and the municipalities. Switzerland is a federal republic in which the sovereignty of the constituent states (the "cantons") is limited by the enumerated powers delegated to the federal state (the