Tax evasion

===Level of evasion and punishment===
[[File:Tax-delinquent apartment rental building in Santa Fe, Dasmariñas, Cavite.jpg|thumb|An [[apartment building]] closed for property tax evasion.]]

Tax evasion is a crime in almost all developed countries, and the guilty party is liable to [[Fine (penalty)|fines]] and/or [[imprisonment]]. In [[Switzerland]], many acts that would amount to criminal tax evasion in other countries are treated as civil matters. Dishonestly misreporting income in a tax return is not necessarily considered a crime. Such matters are handled in the Swiss tax courts, not the criminal courts.{{citation needed|date=November 2012}}

In Switzerland, however, some tax misconduct (such as the deliberate falsification of records) is criminal. Moreover, civil tax transgressions may give rise to penalties. It is often considered that the extent of evasion depends on the severity of punishment for evasion.