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Institute of Public Finance

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Slovenian income taxes and analysis of their tax expenditure in 2006-2010

Maja Klun, University of Ljubljana, Faculty of Administration, Ljubljana, Slovenia

Tax expenditure analyses have been an important element in the supervision of reform processes linked to implementing different kinds of tax incentive and the management of a correct tax policy. The paper provides an evaluation of tax expenditure in Slovenia relating to personal income tax and corporate income tax. Four consecutive tax years were selected for the calculation of the tax expenditure on personal income tax (2006-09), while three consecutive years were selected for the corporate income tax calculation (2008-10). The tax expenditure calculated for personal income tax was highest in 2006 and reached 5.2% of GDP. After several changes in personal income tax, expenditures decreased to around 3% of GDP in the following three years. The tax expenditure calculated for corporate income tax was much lower as compared to GDP than for personal income tax, reaching around 0.2% of GDP.

Keywords:  tax expenditure, tax allowances, personal income tax, corporate income tax, Slovenia

Year:  2012   |   Volume:  36   |   Issue:  3   |   Pages:  229 - 243   

Full text (PDF)   |   DOI: 10.3326/fintp.36.3.1   |   E-mail this article   |   Download to citation manager
 September, 2012
III / 2012
EBSCO Publishing
ISSN 1846-887X
e-ISSN 1845-9757
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