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OECD Tax Policy Reviews: Slovenia 2018

Published on August 21, 2018

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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).

TABLE OF CONTENTS

Foreword
Executive summary
Main findings
Setting the scene for tax reform in Slovenia
Labour market, social policy and tax policy related challenges in Slovenia
Tackling the challenges to finance the social security system
Strengthening the design of the personal income tax
Improving the design of indirect taxes
Strengthening the taxation of capital income at the individual level
Methodology
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