1887

OECD Tax Policy Reviews: Slovenia 2018

image of OECD Tax Policy Reviews: Slovenia 2018

This report is part of the OECD Tax Policy Reviews. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems as well as concrete recommendations for tax policy reform. By identifying tailored tax policy reform options, the objective of the Reviews is to enhance the design of existing tax policies and to support the adoption of new reforms.

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

English

.

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.

English

This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error