Discussions on fiscal transparency were held in Ljubljana during June 17–23, 2000. The staff team, comprising Messrs. Eivind Tandberg and Duncan Last met with officials from the Ministry of Finance and other government institutions.
Some of the indirect budget units, such as pharmacies, arc currently being considered for transformation to commercial status.
Guarantee Fund, Ecological Development Fund, Fund for Development of Small Enterprises, Fund for Regional Development, Housing Fund, Fund for the Development of Triglav National Park, Fund for Nonprofessional Cultural Activities, Film Fund, Fund for Agricultural Land and Forests, Succession Fund, and Fund related to closing the nuclear plant Krsko.
Key tax laws include the VAT law (December 1998, amended April 2001), Excise Duties Act (December 1998, amended May 2001, Personal Income Tax Law (December 1993, amended September 1998), Profit Tax Law (January 1993, amended in 1995 and 1998), Tax Procedures Law (April 1996, amended December 1999), Law on Tax Administration (April 1996, amended September 2000), Law on Social Security Contributions (February 1996, amended September 2000), Payroll Tax Law (July 1996, amended July 1997), Tax on Defined Receipts Law (covers contractual work) (1993, amended 1997), Law on Tax on Citizens (includes property tax) (January 1991, amended January 1999), Law on Administrative Fees (February 2000), Customs Law (1995, amended 1999), and Customs Tariffs Law (1995, amended 2000).
The budget documents include the budget memorandum, proposed central government budget with explanation, planned sales of central government physical and financial assets for next year, proposed financial plans for Health and Pension Funds, Public Funds and agencies established by the central government, with explanations, and proposed laws required to implement the proposed budget. The MOF website is at http://www.sigov.si/mf.