Flags and arms of cantons of Switzerland is a design by Paul Boesch, dated to 1943. The crozier symbolizes the former Prince-Bishopric of Basel, the seven stripes represent the seven districts of the Bernese Jura. It was officially recognized as a regional flag by Bern from the early 1950s. The canton of Jura was created in 1979 after a referendum, but only three of the seven districts opted to join. The seven stripes were retained in the cantonal flag regardless, and there remains some irredentism calling for a restored unity of all seven districts. Flags and arms of cantons of Switzerland Each of the 26 modern cantons
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