GFS model (international model according to IMF)

The GFS model (Government Finance Statistics) is used to guarantee the comparability of the finances of the Public Administration at national level. It is based on the norms in financial statistics established by the International Monetary Fund that are compatible with the European system of national and regional accounts (ESA 2010).

Public finance indicators according to the GFS model, as a % of the GDP
GFS model 2019 2020 2021
Burden of the deficit/surplus      
Public administration 1.3 -3.1 -0.3
Confederation 0.8 -2.4 -0.9
Cantons 0.5 -0.5 0.4
Communes -0.1 -0.2 0.0
Social insurances 0.1 0.1 0.2
State burden      
Public administration 32.0 37.0 34.5
Confederation 10.4 13.2 12.5
Cantons 13.1 14.9 14.2
Communes 7.0 7.3 6.9
Social insurances 8.9 11.1 9.8
Source : Federal Finance Administration (FFA)
Last update: october 2023

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https://www.bfs.admin.ch/content/bfs/en/home/statistics/general-government-finance/financial-situation/gfs-model-international-IMF.html