The fiscal state: Paying taxes in Switzerland
Every year, each household gets a tax form from the cantonal or local tax office. The responsible persons in the household are required to declare the salary earned last year and their fortune by the end of it. On the basis of their own declarations and after control by the authority, taxpayers get their bill. The commune or canton not only collects its own taxes but is mandated to also collect those of the other two levels. This demands much trust in the taxpayer and the collecting authority but is considered to be efficient for all parties involved.
Swiss Democracy by Linder Mueller
What does fiscal state means in the heading? Does it mean "circumstances" or "nation"? I have found some examples of the word "fiscal state" in the internet but they are ambiguous too. Can please someone explain?