This report is part of the OECD Tax Policy Reviews. The Reviews are intended to provide
independent, comprehensive and comparative assessments of OECD member and non-member
countries’ tax systems as well as concrete recommendations for tax policy reform.
By identifying tailored tax policy reform options, the objective of the Reviews is
to enhance the design of existing tax policies and to support the adoption of new
This report provides a comprehensive tax policy assessment of the taxes paid by individuals
in Slovenia as well as tax reform recommendations. The report is divided into six
chapters, with a summary of the main findings upfront, followed by more detailed recommendations
at the end of chapters 3 to 6. Chapter 1 sets the scene for tax reform in Slovenia.
Chapter 2 focuses on the labour market, social policy and tax policy related challenges.
The ensuing chapters assess the financing of the social security system (Chapter 3),
identify strategies to strengthen the design of personal income tax (Chapter 4), indirect
taxes (Chapter 5), and the taxation of capital income at the individual level (Chapter