V2 by keara

VIEWS: 23 PAGES: 18

									LIS variable

Contents (national programmes)

Legislation Coverage Beneficiary (financed programmes) Basis of assessement

V2 Mandatory Employer Contribution Compulsory employers' social security contributions for: - Pension and Disability Insurance - Health Insurance (including statutory Accident Insurance?) - Unemployment Insurance - Maternity leave VARIABLE NOT AVAILABLE IN ORIGINAL SURVEY Act No. 277 of 23 January 1996 on social security contributions (employers' contributions rates were significantly reduced). All employers. Pension Fund (old-age, survivors and disability pensions) Health Fund (medical care and sickness leave) State Budget (unemployment and maternity leave benefits) Amount of the gross wage, including gross leave pay, fringe benefits and remuneration of expenses related to work above certain threshold. Pension and Invalidity Insurance: varying contributions rates, average 8.85%. Health Insurance: 6.89%. Unemployment Insurance: 0.06%. Maternity leave: 0.1%. By withholding.

Rates Collection

LIS variable Contents (national schemes) Legislation Coverage Beneficiary

Basis of assessment

Exemptions

Deductions

Tax unit Rate

Collection

V11 Income Taxes Personal Income Tax VARIABLE NOT AVAILABLE IN ORIGINAL SURVEY Personal Income Tax Law All residents are liable to income tax on their income earned in Slovenia and on their income received from abroad (e.g. pensions, dividends and royalties). Non-residents are liable to income tax on certain Slovenian source incomes. State budget. There are six categories of income liable to tax: - income from employment, pensions and other recipts: salaries or wages, including fringe benefits (compensations for work-related expenses are exempt from the tax base up to a certain level); pensions; income earned under contracts for temporary work or for execution of services and jobs on other basis; and other receipts, including prizes; - income from private business or professional activity: profit derived by a sole proprietor who independently performs a profit-making activity as his sole activity, and the profit derived form the professional activity of writers, painters, sportsmen, journalists, etc. - income from agriculture: cadastral income of farmland and woodland under the regulations on asertainment such income; - income from porperty: income derived from participation in profit, interest from loans given to natural and legal persons, and income from renting land, premises, equipment and other properties (the taxable base of each type of income from property is defined by relevant law): - income from property rights: income from copyrights, inventions, trade markes and technical innoovations, regardless of whether they are protected by relevant legislation; - capital gains: income deriving from selling real estate, securities and other interests in capital, if the There are a number of exemptions within each category of income; these are defined by the relevant law. Personal allowances are taken into account when making the assessment of the amount of tax to be paid: - general allowance: 11% of the average annual wage in Slovenia for all taxpayers; - disabled person's allowance: 100% of the average annual wage; - student allowance: 40% of the average annual wage (only if income is derived from student work); - seniority allowance: 8% of the average wage if the taxpayer is above 65 years of age; - family allowances: granted to taxpayers who are supporting their children as follows: 10% of the average wage for the 1st or any other dependant family member, with 5 additional extra points for each subsequent child, and 50% of average annual wage for a disabled child. Compulsory social security contributions are deducted along with certain expenses acquisition of long-term securities issued by the Republic of Slovenia, acquisition of a residential building or apartment, maintenance of historical or cultural monuments, voluntary payments for pension and health schemes, acquisition of books, payments for tuition fees, gifts to charitable, religious, sports, cultural, educational and similar institutions, membership fees for political parties and trade unions, acquisition of company shares, etc.; there is a limit of 3% of the taxable base for all such expenses Each individual is treted as a separate taxpayer; there is no taxation of spouses, or of a family as a whole. There are six tax brackets with rates of: 17%, 35%, 37%, 40%, 45% and 50%. The annual tax rate scale is adjusted on the yearly basis according to the movement of the average wage of employees in Slovenia. Advance tax payments are made during the tax (calendar) year by witholding; these payments are then deductible from the final tax liability and any difference is collected on receipt of an assessement from the Tax Administration of the Republic of Slovenia. When the total sum of advance payments exceeds the tax payable, a refund can be requested. Advance tax payments on salaries, wages, pensions, income from agriculture and income from private business or professional activity (with an exception of certain professional or business activities) are determined according to the special tax rate scales (two tax schedules containing income brackets and progressive tax rates, one for employment income and pensions and the other for income from private business or professional activity, and different flat advance tax rates for the other categories).

LIS variable Contents (national schemes) Legislation

Coverage

Beneficiary

Basis of assessment

V12 Property or wealth taxes Property Tax Inheritance and Gift Tax Property Tax Inheritance and Gift Tax Actual or beneficial owners of urban dwellings (buidings and parts of buildings, including apartments and garages) and summer houses (rest Property Tax and recreation areas) and owners of boats longer than 8 meters used for recreational purposes. Inheritance and Gift Tax Recipients of an inheritance or a gift. Property Tax Municipality budget. Inheritance and Gift Tax Municipality budget. Value of urban dwellings and summer/second houses as ascerted Property Tax according to special criteria issued by the Government. Lenght of boats that are not used for business purposes. Levied on the inherited property or gifts at market value after deduction of Inheritance and Gift Tax debts and other liabilities. Exemptions apply to buildings of less than 160 square meters, buildings used for agricultural purposes, cultural monuments and boats of less than 8 meters in length. A temporary exemption of ten years applies to taxpayers who own a newly constructed building.

Property Tax Exemptions

Deductions

Rate

Exemption applies to direct descendants and spouses, to farmers on land, and to taxpayers who inherit a house or apartment and who own only one Inheritance and Gift Tax house or apartment themselves and have lived in the same house as the decedent. Property Tax Inheritance and Gift Tax Urban dwellings: it varies from 0.10% to 1% of the value depending on the type of construvtion and the value. Summer premises: within the range of 0.20% to 1.50% of the value Property Tax depending on the type of construvtion and the value. Boats: boats with a length between 8 to 9 meters are subject to n annual lump-sum of SIT 13,362; the amount is increased by SIT 5,229 for each additional meter (February 2000 amounts). Progressive tax rates apply which depend on the value of the property and the relationship with the testamentary in the case of inheritance and with the donor in the case of gifts: - Class I (direct descenndants and spouses): not liable to tax; Inheritance and Gift Tax - Class II (parents, siblings and their descendants): tax rate ranges from 5% to 14%; - Class III (grandparents): tax rate ranges from 8% to 17%; - Class IV (others): tax rate ranges from 11% to 30%. Property Tax Collected by the local tax authority within 30 days of the tax assessment.

Collection

Inheritance and Gift Tax Collected by the local tax authority.

LIS variable

Contents (national programmes)

Legislation

V13 Mandatory Employee Contribution Compulsory employees' social security contributions for: - Pension and Disability Insurance - Health Insurance - Unemployment Insurance - Maternity leave VARIABLE NOT AVAILABLE IN ORIGINAL SURVEY Health Care and Health Insurance Act, 1992 (as amended). Pension and Invalidity Insurance Act, 1992 Health Insurance contribution: mandatory for all employed persons, members of the professions, artists, farmers and pensioners. Pension and Disability Insurance contribution: mandatory for all employed persons in industry, commerce and agriculture, public employees, members of handicraft and fishery cooperatives and self-employed workers including craftsmen, liberal professions, artists and farmers. Unemployment Insurance contribution: mandatory for all employed persons in industry, commerce and agriculture, public employees and members of handicraft and fishery cooperatives. Maternity leave: mandatory for all employed persons, self-employed persons and farmers. Pension Fund (pension and disability insurance) Health Fund (health insurance) State Budget (unemployment insurance and maternity leave) Amount of the gross wage, including gross leave pay, fringe benefits and remuneration of expenses related to work above certain threshold. Pension and Invalidity Insurance: varying contributions rates, average 15.50%. Health Insurance: 6.36%. Unemployment Insurance: 0.14%. Maternity leave: 0.10%. By withholding.

Coverage

Beneficiary (financed programmes) Basis of assessement

Rate Collection

LIS variable Contents (national programmes) Legislation Coverage

V18 Disability Pay Disability allowances: - in case of occupational injury or disease - in case of illness or injury outside work Pension and Invalidity Insurance Act, 1992 Employed persons in industry, commerce and agriculture; public employees; members of handicraft and fishery cooperatives and self-employed workers including craftsmen, liberal professions, artists and farmers. Incapacity of all work (total disability) or greatly reduced capacity for regular or equivalent work (partial disability) and: - if the cause of the disability is an occupational injury or disease, the disability must be at least 30%, irrespective of the pension qualification period; - if the cause of the disability is an illness or injury outside work, the disability must be at least 50% and, when the disability has incurred, the insured must have had a pension qualification period sufficient to obtain a disability pension. Duration : payable from 1st day of incapacity until recovery or award of permanent disability pension. Amount: 100% of earnings, according to wage class. Duration: for as long as the qualifying conditions are satisfied. Illness or injury outside Amount: dependant on the contribution period and the degree of severity work of disability and the cause of disability. Occupational injury or disease Payable in addition to pensions and benefits for the working disabled. Financing principle Paid by the Institute for Pension and Disability Insurance out of employers, employees' and self-employed's contributions. Not liable to taxation.

Qualifying conditions

Benefits

Accumulation with other income Adjustment

Financing

Taxation Contributions from benefits

LIS variable

Contents (national programmes)

Legislation Coverage

Qualifying conditions

V19S1 Basic old age benefit Pensions and Invalidity Insurance pensions, incl.: - old-age pension - disability pension (incl. total and partial disability pensions) - survivor pension Pensions and Invalidity Insurance benefits, incl.: - care allowance - allowance for care and help Pension and Disability Insurance Act of 5 March 1992, as amended in 1994 and 1996. Employed persons in industry, commerce and agriculture; public employees; members of handicraft and fishery cooperatives and self-employed workers including craftsmen, liberal professions, artists and farmers. Retirement age varies with sex, insurance period and other factors: - age 63 (men) and 58 (women) with 20 years of insurance; - age 58 (men) and 53 (women) after 40 years of insurance (men) or 35 (women); Old-age pension - age 65 (men) or 60 (women) after 15 years of insurance; - age 58 (men) and 53 (women) after 35 years of insurance (men) or 30 (women) if unemployed, disabled, made redundant. Lower requirements for ardous or unhealthy work. Permanent incapacity of all work (total disability) or greatly reduced capacity for regular or equivalent work (partial disability); coverage for at Disability pension least 1/3 of years after age 20 (1/4 if under age 30). Deceased insured: was pensioner or insured at time of death with 3.3 years of insurance in last 5 years, or 10 years of insurance if deceased was of pensionable age. Eligible survivors: widow aged 50 or widower aged 55 disabled or caring Survivor pension for child under age 15 (26 if student, no limit if disabled); dependent mother aged 50 or father aged 55 or disabled; dependent grandchildren, brithers and sisters. Payable to disabled pensioners who have not completed the full pension qualification period (who have not reached the normal pension age) and whose disability pension is below 85% of the pension base. Payable to pensioners (apart from farmers) if a disability board Allowance for care and establishes that they require the help of another person to perform most of all of their essential needs; blind and immobile active insured also help have the right to this allowance. Care allowance Reference earnings: average salary during the ten highest-earning consecutive years after 1970 (past earnings revalued for changes in average wages). Full pension (with 40/35 years of insurance): 85% of reference earnings. Minimum pension: 35% (men) or 40% (women) of reference earnings. The minimum pension is incremented by 2% (men) or 2 to 3% (women) of eanrings for each year of insurance beyond 20 years. Same as old-age pension, except that pensions of workers under age 63 (men) or 58 (women) are increased by 10 to 20% of pension according to years of coverage; if disability before age 63 (men), or 58 (women) and less than 20 years of insurance, the minimum pension is 45% (men) or 55% (women) of reference earnings; if the cause of disability is an occupational disease or accident, the pension amounts to a full old-age pension independently of insurance length. The amount is a percentage of the pension previously paid or accrued to the deceased, varying according to the number of survivors: 70% for one survivor, 80% for 2 survivors, 90% for 3 survivors and 100% for 4 or more survivors. Fixed amount.

Old-age pension

Benefits

Disability pension

Survivor pension

Care allowance Allowance for care and Fixed amount. help Accumulation with other income Adjustment

Financing

Monthly adjustment of pensions for changes in average wages above 1.5%. Employers and employees contributions (see V2 and V13), plus government subsidies. Financing principle Pay-as-you-go system. Pensions are liable to taxation (see V11 for details). Taxation Contributions from Sickness Insurance contribution of 6.36% of pension income. benefits

LIS variable Contents (national programmes) Legislation Coverage Qualifying conditions Benefits Accumulation with other income Adjustment

V19SR Other social retirement not included inV19S1-V19S4 Reimbursement for recreation for pensionners Pension and Disability Insurance Act of 5 March 1992, as amended in 1994 and 1996. Employed persons in industry, commerce and agriculture; public employees; members of handicraft and fishery cooperatives and self-employed workers including craftsmen, liberal professions, artists and farmers. All pensionners get it once a year. Pension supplement payable in either the lower or the higher amount: the pensionners with lower pensions get the higher amount of reimbursement than the pensionners with higher pensions. Payable in addition to the pension. Financing principle Employers and employees contributions (see V2 and V13), plus government subsidies. Pension supplements are liable to taxation (see V11 for details).

Financing

Taxation Contributions from benefits

LIS variable Contents (national programmes) Legislation Coverage Qualifying conditions

V20S1 Child allowance Child allowance Family Benefit Act of 22 November 1993, as amended . Families with children permanently residing in Slovenia (universal system). Child must be under age 15 (26 if student, 18 if disabled). Means-test: parents' income per family member must be below 43% of average income in Slovenia. The amount of the child allowance depends on the income per family member and on the number of children in the family receiving the allowance: there are 8 income classes, with minimum rate being 7% of minimum wage (when family income is less than 25% of the average wage), the maximum 22% (when family income is lower than 110% of the average wage). The allowance is the lowest for the first child, higher for the second child and the highest for the third and any subsequent children. No restrictions as long as the income test is satisfied. The minimum wage is adjusted with the growth of consumer prices twice a year. Financing principle Fully financed by the State. Benefits paid by Social Work Centers. Taxation Not liable to taxation. Contributions from No contributions. benefits

Benefits

Accumulation with other income Adjustment Financing

LIS variable Contents (national programmes) Legislation Coverage Qualifying conditions Benefits Accumulation with other income Adjustment Financing

V20SR Other child allowance amounts Allowance for nursing a child Introduced on 1 May 1996. Families with Slovene national children permanently residing in Slovenia (universal system). Child must be severely sick or physically or mentally handicapped. The allowance mounts to 30% of the minimum wage if the child lives at home with parents and parents take care of him/her, and to 20% of minimum wage if the child is in institutional care with free nursing. No restrictions, as long as at least one parent does not have any earnigns from work because he/she stays at home to care for the child. The minimum wage is adjusted with the growth of consumer prices twice a year. Financing principle Fully financed by the State. Benefits paid by Social Work Centers. Not liable to taxation. Taxation Contributions from No contributions. benefits

LIS variable Contents (national programmes) Legislation Coverage

V21S1 Unemployment insurance Unemployment Benefit Unemployment Assistance Act of 30 January 1991 on job placement and unemployment insurance (as amended in 1993, and 1994). Workers in industry, commerce and agriculture, public employees and members of handicraft and fishery co-operatives. Unemployment benefit Employment throughout past 9 months or 12 months in the past 18 months prior to becoming unemployed. Registered with the Employment Agency within 30 days. Payable if the right to unemployment benefit has ended or if employment after the trainee period which lasted less than 12 months has ended. Means-test: the claimant's income must be lower than 80% of the guaranteed wage per family member, and an assets test must also be satisfied. Duration: the period of entitlement depends on the length of contributions: - 3 months if insured at least 9 consecutive months or 12 months in past 18 months; - 6 months if insured at least 30 consecutive months or 50 months in past 5 years; - 9 months if insured between 5 and 10 years; - 12 months if insured between 10 and 15 years; - 18 months if insured between 15 and 20 years; - 24 months if insured 20 years or more. Amount: 50% of average earnings in last 3 months. Duration: Amount: 80% of the guaranteed wage minus tax and contributions paid from the guaranteed wages (SIT 23,469 at the beginning of 1999).

Qualifying conditions Unemployment assistance

Unemployment benefit Benefits

Unemployment assistance Accumulation with other income Adjustment

Financing

The level of unemployment benefits is harmonised in the same way as wages under collective agreement for the commercial sector; the level is harmonised with the increase in the costs of living. Employers' and employees' contributions (see V2 and V13), plus Financing principle government subsidies. The unemployment benefit is taxable (see V11) while the unemployment Taxation assistance is not. Contributions from No contributions. benefits

LIS variable Contents (national programmes) Legislation Coverage Qualifying conditions

V22S1 Pay replacement Parental benefit (for maternity leave compensation) Family Benefit Act of 22 November 1993, as amended. Social insurance for employed persons, self-employed persons, farmers and unemployed under special conditions. Payble to both mothers and fathers on parental leave. No minimum qualifying period. Duration: payable for up to 365 days; may be extended another 3 months. Amount: 100% of average income in the twelve months preceding the start of parental leave; if the parent has not received income for at least 12 months, parental benefit is calculated wirhth reference to the minimum wage.

Benefits Accumulation with other income Adjustment

Not applicable. Financing principle Employers' and employees' contributions plus government subsidy for marginal groups. Liable to taxation (see V11).

Financing

Taxation Contributions from benefits

LIS variable Contents (national programmes) Legislation Coverage Qualifying conditions Benefits Accumulation with other income Adjustment

V22S2 Birth premium Layette (birth package) Family Benefit Act of 22 November 1993, as amended. Social insurance for employed persons, self-employed persons, farmers and unemployed under special conditions. Payble at child birth. No minimum qualifying period. It is given as a packege for a new-born child (in 3 varieties A, B or C) or as financial assistance. No restrictions. Financing principle Employers' and employees' contributions plus government subsidy for marginal groups. Not liable to taxation. No contributions.

Financing

Taxation Contributions from benefits

LIS variable Contents (national programmes) Legislation Coverage Qualifying conditions Benefits Accumulation with other income Adjustment Financing

V22SR Other maternity/paternity benefits Parental allowance at childbirth Family Benefit Act of 22 November 1993, as amended. For all parents who are not covered by maternity insurance. Payble for each newborn child of resident mothers (or fathers or some other person taking care of the child) who are Slovenian citizens and are not eligible for paid maternity leave. Duration: payable for 12 months. Amount: 52% of the minimum wage. Payable only instead of maternity leave compensation. The minimum wage is adjusted with the growth of consumer prices twice a year. Financing principle Taxation Liable to taxation (see V11). Contributions from benefits

LIS variable Contents (national programmes) Legislation Coverage

Qualifying conditions

Benefits

V24S2 Non means-tested student premium Scholarships, including: - company scholarships - national scholarships - Zois scholarships Act of 30 January 1991 on job placement and unemployment insurance (as amended in 1993 and 1994). National scholarships: Slovene citizens or people with Slovene origins. Zois zcholarships: Slovene citizens, people with Slovene origins or foreigners with permanent residence permits. Granted by organisations and employers in keeping with their needs (most of them are offered by the state as the Government and by some Company scholarships ministries). Published yearly on a joint tender by the Employment Service of Slovenia. Granted to Slovene apprentices and students not in employment/business for education in Slovenia and who otherwise would not to able to afford to study (must not receive any other scholarship, National scholarships student loan or other financial assistance in the equivalent of at least oneyear amount of the basic national scholarship and must satisfy a meanstest linked to the guaranteed wage). Granted to extremely gifted apprentices and students for study in Zois scholarships Slovenia and exceptionally also abroad, regardless of the financial status of the family. The law only regulates the minimum scholarship amount; all the rest is Company scholarships left to the providers of scholarships National scholarships The amount of the Zois scholarship depends on the level of education (with secondary-school pupils getting lower scholarshiops than university students), on the accomodation of the student (with those staying at Zois scholarships home during study getting less than those commuting to school on a daily basis, and less than those not living at home during study) and on the place of the education (with students studying abroad getting the higer amounts).

Accumulation with other income Adjustment Financing Financing principle Taxation Contributions from benefits Public scholarships are financed through the state budget. Not liable to taxation. No contributions.

LIS variable

Contents (national programmes)

Legislation Coverage

V24SR Other residual social insurance Sickness benefit, including: - illness and injuries outside work - occupational disaeases and work injuries (temporary disability benefit) - family member care - isolation and attendance Rehabilitation and employment for disabled workers Reimbursement of travel expenses for medical examination Sickness benefit: Act on health care and health insurance of 12 February 1992 (as amended in 1993 and 1996) and Regulations No. 2855 of 24 November 1994 on compulsory health insurance (as amended in 1995, 1996 and 1997). Employed persons, liberal professions, artists, farmers, citizens with low income, pensioners and unemployed. Total incapacity: incapacity of all work for own illness or injury (whatever the cause) or for care of family member, isolation or attendance, Partial incapacity: greatly reduced capacity for regular or equivalent work only if the cause of the disability is an occupational injury or disease or with illness or injury. In both cases, no minimum qualifying period. Disabled workers who can not do their current job anymore, but who qualify for being able to do some other job (part-time or lower-paid job). The patient must be sent by the doctor to medical examination to a place outside his permanent residence. Duration: payable from 1st day of incapacity until recovery or award of permanent disability pension. Amount: between 80 and 100% of the average wages during the previous years, depending on the reason for absence ( 100% of earnings in case of work injury or occupational disease). Minimum: minimum wage. Sickness benefit and any benefits for dependants, are paid by the employer for the first 30 days and are not included in this variable.

Sickness benefit Qualifying conditions Rehabilitation and employment of disabled workers Reimbursement of travel expenses

Sickness benefit

Benefits

Rehabilitation and The amount is intended to compensate disabled workers for the time employment of disabled spent waiting for rehablilitation or waiting for other job, for the time of workers rehabilitation, for lower salary due to working part-time or for lower salary. Reimbursement of travel Reimbursement of travel expenses. expenses Accumulation with other income Adjustment No restrictions. Sickness benefits are adjusted to take into account general changes in wage levels. Sickness benefit: employers finance the first 30 days (included in V1); thereafter benefits are paid by the National Health Insurance Institute funded by employers', employees' and pensioners' contributions (see Financing principle respectively V2, V13 and V19S1), plus government subsidy for low income citizens and unemployed. Sickness benefit is liable to taxation (see V11), whereas compensation Taxation for disabled workers and reimbursement of travel expenses are not. Contributions from No contribtutions. benefits

Financing

LIS variable Contents (national programmes) Legislation Coverage

Qualifying conditions

Benefits

V25S1 Social assistance Income support as the only source of livelihood (Cash assistance) Income support (Cash allowance) Single income support (Casual assistance) Act of 4 November 1992 on social protection. Persons who lack some means of subsistence; granted on the basis of residence and nationality criteria. Available to persons who, due to old-age (60 or more) or disability, are Income support as the unable to work. only source of livelihood Claimants must live at home and have neither income nor property nor close relatives who are obliged to care for them. Must be over 18 and not a student, not married or cohabiting and without Income support children; moreover, must have an income of less than 52% of the minimum wage. One-time financial assistance in order to bridge current financial Single income support difficulties in extraordinary situations (such as damage to a home or the death of the beadwinner), regardless of the economic sitaution. Duration: it can be paid indefinetly. Income support as the Amount: 60% of the minimum wage; this amount is increased by 30% in only source of livelihood case the claimant is dependent upon care. Duration: claimants can receive a cash allowance only for 6 months, but can then make a fresh application. Amount: the cash allowance makes up the gap between a claimant's Income support actual income and 52% of the minimum wage. If the claimant is dependent upon care or lives in rented accomodation, the cash allowance can be increased by 20%. The amount of assistance is at the discretion of the community centre for Single income support social work but cannot exceed 60% of the minimum wage. No restrictions as long as the means-test is satisfied. Not applicable. Fully financed by central government. Financing principle Benefits are not subject to taxation. Taxation Contributions from None. benefits

Accumulation with other income Adjustment Financing

LIS variable Contents (national programmes) Legislation Coverage Qualifying conditions Benefits Accumulation with other income Adjustment Financing

V26S2 Near cash housing benefits Housing allowance Act of 4 November 1992 on social protection. Persons who lack some means of subsistence. Must live in rented accommodation and must be receiving income support (cash assitance or cash allowance).

Financing principle Taxation Contributions from benefits

Financed by the State. Tax free. No contributions.

The present document draws extensively from the following sources: 1. Statistical Yearbook of Slovenia, 1999, Chapter on Social Security (http://www.gov.si/zrs/leto99/10.htm). 2. The Employment Service of Slovenia web site (http://www.ess.gov.si/English/elementi-okvirjev/FDirectorGreeting.htm) 3. Social Security Programs Throughout the World, 1999 (http://www.ssa.gov/statistics/ssptw/1999/English/index.html). 4. "The social dimension of enlargement: social law and policy in the Czech Republic, Estonia, Hungary, Poland and Slovenia", European Parliament, Working Paper SOCI 100, 1998 (http://www.europarl.eu.int/workingpapers/soci/100/default_en.htm). 5. "Taxation in Slovenia", Slovenian Ministry of Finance, February 2000 (http://www.sigov.si/mf/angl/taxation.htm). 6. Direct informnation from the Central Statistical Office.


								
To top