Distribution of the debt and its evolution between 1980-2004 are the three administrative levels: the Confederation, cantons and communes. The sovereignty of the cantons they decide the tax rate (tax cantonal). The cantons receive the largest share (63.9 billion CHF in 2004), followed by the Confederation (48.2 billion CHF) and communes (44.3 billion CHF). Geneva’s tax burden is twice larger than that of the canton of Zug, but lower than that of the canton of Valais. The debt in Switzerland but was steadily increasing thanks to measures taken to reduce costs slowed. In 2004 the debt reached 241 billion CHF of which are only about 128 of the Confederacy, which suggests a debt of 30,000 CHF per inhabitant. However, the new economic situation in Switzerland, notably a guaranteed reduction of public debts.Whereof, this because of the good efforts of the minister of economy, which created a budget surplus of more than 2 , paying off old debts and restructure. In comparison with most member countries of the EU, Switzerland’s public finances are still acceptable. The indebtedness of the strongest economies in the EU such as Germany (62.4 / GDP), France (66.7 / GDP), Italy (109.6 / GDP), is markedly higher that of Switzerland. The costs are: education (24 billion CHF), social welfare (24 CHF billion) and health (16.8 billion CHF).