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).




The microdata analysis in this paper is based on the Slovenian Financial Administration’s administrative income tax records, which follow the entire population of approximately 1.85 million taxpayers over the period 2015 to 2016. The microdata, provided by the Financial Administration, represent the most comprehensive source of information on incomes, taxes and social security contributions (SSCs) in Slovenia. For the purposes of the microdata analysis, small amounts of reported gross income are removed below EUR 500, which would otherwise skew the distributional data, which has virtually no effect on total income but reduces taxpayer observations to 1.5 million in each year. Since no such cut-off threshold is used for other variables, the average of these variables may appear relatively lower than gross income.


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