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Europe > Slovenia, Republic of

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Cover IMF Staff Country Reports
Republic of Slovenia: Technical Assistance Report-Revenue Administration Gap Analysis Program—Corporate Income Tax Gap
International Monetary Fund. Fiscal Affairs Dept.
This paper discusses the estimates of tax gaps for corporate income tax (CIT) for nonfinancial corporations in Slovenia by applying the methodology of the IMF’s Revenue Administration – Gap Analysis Program (RA-GAP). The RA-GAP methodology for CIT gap is based on a top-down approach, which estimates the potential tax base and liability from macroeconomic data. The top-down estimation of the CIT gap provides an initial evaluation of the level and change in taxpayers’ compliance; however, further work in some areas is needed to improve the application of the methodology and reliability of results. Assessed CIT for nonfinancial corporations dropped from 2011 to 2012 then rose until 2020; potential CIT roughly followed the same pattern. The estimates for the assessment gap for nonfinancial corporations indicate there may have been an increase in 2012, and then a decline back to the 2011 levels. Under either method, the bulk of the assessment gap appears to be in the manufacturing sector.
Keywords:
CIT productivity; CIT liability; Ra-gap CIT gap methodology; gap estimate; IMF's Fiscal Affairs Department; CIT-efficiency ratio; CIT compliance gap; CIT gap analysis; Corporate income tax; Tax gap; Business enterprises; Global
Cover IMF Staff Country Reports
Republic of Slovenia: Technical Assistance Report-The 2013 Property Tax Act: Evaluation of its Design and the Employed Mass Valuation System
International Monetary Fund. Fiscal Affairs Dept.
This report provides to the Ministry of Finance a review of the current mass valuation appraisal system, and further policy directions on improved tax design for a property tax that would not invite Constitutional challenge, especially in respect of tax base definition, tax rate policy, and tax relief. These measures combined would broaden the base with less rate discrimination. The mission identified the following key structural problems as to the design of the real property tax and suggested corrective steps with the view to improving collections from property taxes across Slovenia
Keywords:
ISCR; CR; market value; land tax; tax burden; tax rate; transfer tax; real property; progressive tax; real property property tax; local government; discounted cash flow; property tax system; Property tax; Personal income; Consumption taxes; Tax incidence; Africa