This report presents a tax reform package that prepares Slovenia for the ageing of its population. Slovenia faces a window of opportunity for a comprehensive tax reform that rebalances the tax mix away from employee social security contributions (SSCs) towards the personal income tax (PIT).
English, PDF, 505kb
Slovenia had the 8th highest tax wedge among the 35 OECD member countries in 2017. The country had the 10th highest position in 2016. The average single worker in Slovenia faced a tax wedge of 42.9% in 2017 compared with the OECD average of 35.9%.
English, PDF, 264kb
This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system
These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “Convention”) will enter into force on 1 July 2018, marking a significant step in international efforts to update the existing network of bilateral tax treaties and reduce opportunities for tax avoidance by multinational enterprises.
English, PDF, 596kb
This note describes the taxation of energy use in Slovenia. It contains the country’s energy tax profiles, followed by country-specific information to complement the general discussion in Taxing Energy Use 2018 (OECD, 2018).
English, PDF, 394kb
The tax-to-GDP ratio in Slovenia increased by 0.4 percentage points, from 36.6% in 2015 to 37.0% in 2016. The corresponding figures for the OECD average were an increase of 0.3 percentage points from 34.0% to 34.3% over the same period.
These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.
These country specifc documents provide figures on VAT/GST rates and VAT revenue ratios for OECD member countries from the latest OECD Consumption Tax Trends publication.
English, PDF, 512kb
This country note provides an environmental tax and carbon pricing profile for Slovenia. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.