Flags and arms of cantons of Switzerland abandoned the use of the term "half-canton" as an official designation, so that the official number of cantons became 26 - the former half-cantons being now referred to as "cantons with half a cantonal vote" officially, even though they are still commonly referred to as" half-cantons". With the exception of Lucerne, Schwyz and Ticino, the cantonal flags are simply transposed versions of the cantonal coats of arms. In case of Lucerne and Ticino, whose flags consist of fields of different colours divided per fess (horizontally), the coats of arms are of the same colours divided per pale (vertically). The coat
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