Foreword

This report provides a comprehensive tax policy assessment of the taxes paid by individuals in Slovenia and makes recommendations for tax reform. The report is divided into six chapters, starting with a general chapter which sets the scene for tax reform in Slovenia (Chapter 1) followed by a chapter on the labour market, social policy and tax policy related challenges (Chapter 2). The next chapters assess the financing of the social security system (Chapter 3) and identify strategies to strengthen the design of the personal income tax (Chapter 4), indirect taxes (Chapter 5), and the taxation of capital income at the individual level (Chapter 6). The main findings of the report are summarised in the executive summary and the main findings chapter more detailed recommendations are included at the end of chapters 3 to 6.