30. SEPTEMBER 2005 30 SEPTEMBER 2005 št./No 264 3 NACIONALNI RAČUNI NATIONAL ACCOUNTS št./No 2 OBREMENITVE Z DAVKI IN PRISPEVKI ZA SOCIALNO VARNOST, SLOVENIJA, 1995-2004 FISCAL BURDEN OF TAXABLE PERSONS BY TAXES AND SOCIAL CONTRIBUTIONS, SLOVENIA, 1995-2004 Skupne obremenitve z davki in prispevki za socialno varnost so se po letu 1995 stalno zviševale in v letu 2004 dosegle raven 40 % BDP. The total fiscal burden by taxes and social contributions has been constantly rising after 1995 and reached the level of 40% of GDP in 2004. V obdobju po letu 2001 se je strukturni delež davčnih prihodkov povečeval, hkrati pa se je delež prispevkov za socialno varnost rahlo zmanjševal. Posledica tega je bil tudi večji delež prihodkov centralne in lokalne ravni države in manjši delež prihodkov skladov socialne varnosti. After the year 2001 the structural share of tax revenues increased, while the share of social contributions decreased. As a result, the share of the revenue to central and local government increased, while the share of social security funds decreased. Zaradi vstopa Slovenije v Evropsko unijo v letu 2004 se kot novost pojavi nov sektor prejemnikov, to je tujina, v okviru katere se odvajajo plačila v podsektor Institucijam EU. The enlargement of the EU in 2004 led to additional registration of means in the new receiving sector of the Rest of the world, which includes the subsector Institutions of the EU. Največji porast, merjen v % od BDP, je bil po letu 2000 zabeležen pri DDV, davku na izplačane plače ter pri davku na dobiček gospodarskih družb. Opazno pa je padel prihodek iz naslova carin. After the year 2000, the strongest increase, measured as a % of GDP, was spotted at VAT, payroll tax and at tax on corporate profits. On the other hand, a substantial fall was spotted in the revenue from customs duties. V letu 2004 je imela Slovenija v primerjavi s povprečjem v EU-25 za skoraj 2 odstotni točki več prihodkov iz naslova socialnih prispevkov (D.61), za dobrih 9 odstotnih točk manj tekočih davkov od dohodkov in premoženja (D.5) in za dobrih 5 odstotnih točk več davkov na proizvodnjo in uvoz (D.2). In 2004, in view of the EU-25 average, Slovenia recorded almost 2 percentage points more receivables in Social contributions (D.61). Receivables in Current taxes on income and wealth (D.5) are lower by 9 percentage points, whereas receivables in Taxes on production and imports (D.2) are higher by 5 percentage points. Slika 1: Davki in prispevki za socialno varnost, Slovenija, 1995-2004 Chart 1: Taxes and social contributions, Slovenia, 1995-2004 Statistične informacije, št. 264/2005 2 Rapid Reports No 264/2005 1. Obremenitve z davki in prispevki za socialno varnost, Slovenija, 1995-2004 Fiscal burden, Slovenia, 1995-2004 Skupaj Total Davki Taxes Socialni prispevki Social contributions Skupaj Total Davki Taxes Socialni prispevki Social contributions Skupaj Total Davki Taxes Socialni prispevki Social contributions 1 = (2 + 3) 2 3 1 = (2 + 3) 2 3 1 = (2 + 3) 2 3 Mio SIT Struktura (%) / Structure (%) V % od BDP / As % of GDP 1995 975570 553038 422532 100,0 56,7 43,3 40,6 23,0 17,6 1996 1086097 651319 434778 100,0 60,0 40,0 39,2 23,5 15,7 1997 1204177 733915 470261 100,0 60,9 39,1 38,2 23,3 14,9 1998 1364727 840476 524251 100,0 61,6 38,4 39,1 24,1 15,0 1999 1543889 964210 579679 100,0 62,5 37,5 39,4 24,6 14,8 2000 1670727 1027253 643475 100,0 61,5 38,5 38,9 23,9 15,0 2001 1876073 1144420 731653 100,0 61,0 39,0 39,1 23,8 15,2 2002 2113445 1306412 807033 100,0 61,8 38,2 39,5 24,4 15,1 2003 2310489 1438853 871636 100,0 62,3 37,7 39,7 24,8 15,0 2004 2499087 1561353 937734 100,0 62,5 37,5 40,0 25,0 15,0 2. Razporeditev davkov in prispevkov za socialno varnost po sektorjih prejemnikih, Slovenija, 1995-2004 Tax and social contribution receipts by receiving sector, Slovenia, 1995-2004 Skupaj Total Centralna država Central government Lokalna država Local government Skladi socialne varnosti Social security funds Institucije EU Institutions of the EU 1 = (2+3+4+5) 2 3 4 5 Mio SIT 1995 975570 505123 62124 408322 - 1996 1086097 589277 72504 424317 - 1997 1204177 663258 81738 459180 - 1998 1364727 762669 89870 512188 - 1999 1543889 867168 110477 566244 - 2000 1670727 920718 124704 625306 - 2001 1876073 1022169 143128 710776 - 2002 2113445 1168457 161298 783690 - 2003 2310489 1291669 170178 848642 - 2004 2499087 1383937 193763 910699 10688 Struktura (%) / Structure (%) 1995 100,0 51,8 6,4 41,9 - 1996 100,0 54,3 6,7 39,1 - 1997 100,0 55,1 6,8 38,1 - 1998 100,0 55,9 6,6 37,5 - 1999 100,0 56,2 7,2 36,7 - 2000 100,0 55,1 7,5 37,4 - 2001 100,0 54,5 7,6 37,9 - 2002 100,0 55,3 7,6 37,1 - 2003 100,0 55,9 7,4 36,7 - 2004 100,0 55,4 7,8 36,4 0,4 - Ni pojava / No occurence of event Statistične informacije, št. 264/2005 Rapid Reports No 264/2005 3 3. Obremenitve z davki in prispevki za socialno varnost po vrsti dajatve, Slovenija, 1995-2004 Fiscal burden by type, Slovenia, 1995-2004 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 mio SIT Davki in socialni prispevki 975570 1086097 1204177 1364727 1543889 1670727 1876073 2113445 2310489 2499087 Taxes and social contributions Davki 553038 651319 733915 840476 964210 1027253 1144420 1306412 1438853 1561353 Taxes D.2 Davki na proizvodnjo in uvoz 381602 446316 495829 574314 668359 700668 771895 878945 963120 1029868 D.2 Taxes on production and imports D.21 Davki na proizvode 369084 418401 442770 506634 587951 597109 646009 737786 794799 846737 D.21 Taxes on products v tem: Davek na dodano vrednost (DDV) - - - - 192088 383150 411640 474839 512415 557353 of which: Value added tax (VAT) Carine 73257 73804 56575 45313 42996 36089 27364 29292 30266 14878 Import duties D.29 Drugi davki na proizvodnjo 12518 27915 53059 67680 80408 103559 125886 141158 168321 183131 D.29 Other taxes on production v tem: Davek na izplačane plače 814 14998 34092 42210 51641 65135 80560 90185 104019 113843 of which: Payroll tax D.5 Tekoči davki na dohodke, premoženje 169450 203446 236231 258833 289152 322699 367105 423078 474386 527731 D.5 Current taxes on income, wealth, etc. v tem: Davki na dohodke gospodinjstev 144737 169475 191293 201378 224817 248919 284433 316406 344373 371150 of which: Taxes on individual or household income Davki na dobičke gospodarskih družb 12893 20290 29762 33202 41507 49977 57280 79497 100131 122865 Taxes on income or profits of corporations D.91 Davki na kapital 1986 1557 1856 7330 6698 3885 5420 4389 1346 3755 D.91 Capital taxes D.61 Prispevki za socialno varnost 422532 434778 470261 524251 579679 643475 731653 807033 871636 937734 D.61 Social contributions D.611 Dejanski prispevki za socialno varnost 415608 427127 461771 515047 569321 631765 718002 791748 855028 920012 D.611 Actual social contributions D.6111 Delodajalci 197413 178745 177769 196252 217704 242575 270857 300879 324946 349248 D.6111 Employers D.6112 Zaposleni 199238 223293 251635 278678 311140 346822 382594 420408 449969 484228 D.6112 Employees D.6113 Samozaposleni in nezaposleni 18957 25089 32367 40117 40477 42368 64550 70461 80114 86537 D.6113 Self- and non- employed persons D.612 Pripisani prispevki za socialno varnost 6924 7651 8490 9204 10359 11709 13651 15286 16608 17722 D.612 Imputed social contributions V % od BDP/ As a % of GDP Davki in socialni prispevki 40,6 39,2 38,2 39,1 39,4 38,9 39,1 39,5 39,7 40,0 Taxes and social contributions Davki 23,0 23,5 23,3 24,1 24,6 23,9 23,8 24,4 24,8 25,0 Taxes D.2 Davki na proizvodnjo in uvoz 15,9 16,1 15,7 16,4 17,1 16,3 16,1 16,4 16,6 16,5 D.2 Taxes on production and imports D.21 Davki na proizvode 15,3 15,1 14,1 14,5 15,0 13,9 13,5 13,8 13,7 13,5 D.21 Taxes on products v tem: Davek na dodano vrednost (DDV) - - - - 4,9 8,9 8,6 8,9 8,8 8,9 of which: Value added tax (VAT) Carine 3,0 2,7 1,8 1,3 1,1 0,8 0,6 0,5 0,5 0,2 Import duties D.29 Drugi davki na proizvodnjo 0,5 1,0 1,7 1,9 2,1 2,4 2,6 2,6 2,9 2,9 D.29 Other taxes on production v tem: Davek na izplačane plače 0,0 0,5 1,1 1,2 1,3 1,5 1,7 1,7 1,8 1,8 of which: Payroll tax D.5 Tekoči davki na dohodke, premoženje 7,0 7,3 7,5 7,4 7,4 7,5 7,6 7,9 8,2 8,4 D.5 Current taxes on income, wealth, etc. v tem: Davki na dohodke gospodinjstev 6,0 6,1 6,1 5,8 5,7 5,8 5,9 5,9 5,9 5,9 of which: Taxes on individual or household income Davki na dobičke gospodarskih družb 0,5 0,7 0,9 1,0 1,1 1,2 1,2 1,5 1,7 2,0 Taxes on income or profits of corporations D.91 Davki na kapital 0,1 0,1 0,1 0,2 0,2 0,1 0,1 0,1 0,0 0,1 D.91 Capital taxes D.61 Prispevki za socialno varnost 17,6 15,7 14,9 15,0 14,8 15,0 15,2 15,1 15,0 15,0 D.61 Social contributions D.611 Dejanski prispevki za socialno varnost 17,3 15,4 14,7 14,7 14,5 14,7 15,0 14,8 14,7 14,7 D.611 Actual social contributions D.6111 Delodajalci 8,2 6,5 5,6 5,6 5,6 5,6 5,6 5,6 5,6 5,6 D.6111 Employers D.6112 Zaposleni 8,3 8,1 8,0 8,0 7,9 8,1 8,0 7,9 7,7 7,7 D.6112 Employees D.6113 Samozaposleni in nezaposleni 0,8 0,9 1,0 1,1 1,0 1,0 1,3 1,3 1,4 1,4 D.6113 Self- and non- employed persons D.612 Pripisani prispevki za socialno varnost 0,3 0,3 0,3 0,3 0,3 0,3 0,3 0,3 0,3 0,3 D.612 Imputed social contributions - Ni pojava / No occurence of event Statistične informacije, št. 264/2005 4 Rapid Reports No 264/2005 4. Razporeditev davkov in prispevkov za socialno varnost po vrsti dajatve in po sektorjih prejemnikih, Slovenija, 2004 Detailed tax and social contribution receipts by type of taxation and receiving sector, Slovenia, 2004 mio SIT Država General govern- ment Centralna država Central govern- ment Lokalna država Local govern- ment Skladi socialne varnosti Social security funds Institucije EU Institutions of the EU Skupaj Total S.13 S.1311 S.1313 S.1314 S.212 S.13 + S.212 D.2 DAVKI NA PROIZVODNJO IN UVOZ 1019181 966230 52950 0 10688 1029868 D.2 TAXES ON PRODUCTION AND IMPORTS D.21 Davki na proizvode 836050 826703 9347 0 10688 846737 D.21 Taxes on products Davek na dodano vrednost (DDV) 551338 551338 0 0 6016 557353 Value added type taxes Davki in dajatve na uvoz, razen DDV 22213 22213 0 0 4672 26885 Taxes and duties on imports excluding VAT Uvozne dajatve 10234 10234 0 0 4644 14878 Import duties Davki na uvoz , razen DDV in uvoznih dajatev 11979 11979 0 0 28 12007 Taxes on imports, excluding VAT and import duties Dajatve na uvožene kmetijske proizvode 816 816 0 0 28 844 Levies on imported agricultural products Denarna nadomestila ob uvozu - - - - - - Monetary compensatory amounts on imports Trošarine 10375 10375 0 0 0 10375 Excise duties Splošni prometni davki 788 788 0 0 0 788 General sales taxes Davki na posebne storitve - - - - - - Taxes on specific services Dobički uvoznih monopolov - - - - - - Profits of import monopolies Davki na proizvode, razen DDV in uvoznih davkov 262499 253152 9347 0 0 262499 Taxes on products, except VAT and import taxes Trošarine in davki na potrošnjo 210308 210308 0 0 0 210308 Excise duties and consumption taxes Kolkovina na prodajo določenih proizvodov - - - - - - Stamp taxes Davki na finančne in kapitalske transakcije 7985 0 7985 0 0 7985 Taxes on financial and capital transactions Davki ob registraciji avtomobilov 11392 11392 0 0 0 11392 Car registration taxes Davki na zabavo - - - - - - Taxes on entertainment Davki na igre na srečo 12352 11958 394 0 0 12352 Taxes on lotteries, gambling and betting Davki na zavarovalne premije 11999 11999 0 0 0 11999 Taxes on insurance premiums Drugi davki na določene storitve 968 0 968 0 0 968 Other taxes on specific services Splošni prometni davki 0 0 0 0 0 0 General sales or turnover taxes Dobički fiskalnih monopolov - - - - - - Profits of fiscal monopolies Izvozne dajatve in denarna nadomestila ob izvozu - - - - - - Export duties and monetary comp. amounts on exports Drugi davki na proizvode 7495 7495 0 0 0 7495 Other taxes on products n.e.c. D.29 Drugi davki na proizvodnjo 183131 139528 43603 0 0 183131 D.29 Other taxes on production Davki na lastništvo/uporabo zemljišč, zgradb v proizvodnji 26858 0 26858 0 0 26858 Taxes on land, buildings or other structures Davki na uporabo osnovnih sredstev v proizvodnji 4036 4036 0 0 0 4036 Taxes on the use of fixed assets Davki na plače in plačilno listo 113843 113843 0 0 0 113843 Total wage bill and payroll taxes Davki na mednarodne transakcije v proizvodne namene - - - - - - Taxes on international transactions Davki za pridobitev poslovnih licenc - - - - - - Business and professional licences Davki na onesnaževanje okolja 22550 12810 9741 0 0 22550 Taxes on pollution Pavšalna nadomestila DDV 4200 4200 0 0 0 4200 Under-compensation of VAT (flat rate system) Drugi davki na proizvodnjo 11645 4640 7005 0 0 11645 Other taxes on production n.e.c. D.5 TEKOČI DAVKI NA DOHODEK, PREMOŽENJE ITD. 527731 393356 134374 0 0 527731 D.5 CURRENT TAXES ON INCOME, WEALTH, ETC. D.51 Davki na dohodke 507768 374218 133550 0 0 507768 D.51 Taxes on income Davki na dohodek posameznikov ali gospodinjstev 371150 241253 129898 0 0 371150 Taxes on individual or household income Davki na dohodek ali dobiček gospodarskih družb 122865 122865 0 0 0 122865 Taxes on the income or profits of corporations Davki na dobičke od lastnine - - - - - - Taxes on holding gains Davki na dobitke pri igrah na srečo 612 0 612 0 0 612 Taxes on winnings from lottery or gambling Drugi davki na dohodek 13140 10101 3040 0 0 13140 Other taxes on income n.e.c. Statistične informacije, št. 264/2005 Rapid Reports No 264/2005 5 4. Razporeditev davkov in prispevkov za socialno varnost po vrsti dajatve in po sektorjih prejemnikih, Slovenija, 2004 (nadaljevanje) Detailed tax and social contribution receipts by type of taxation and receiving sector, Slovenia, 2004 (continued) mio SIT Država General govern- ment Centralna država Central govern- ment Lokalna država Local govern- ment Skladi socialne varnosti Social security funds Institucije EU Institutions of the EU Skupaj Total S.13 S.1311 S.1313 S.1314 S.212 S.13 + S.212 D.59 Drugi tekoči davki 19962 19138 824 0 0 19962 D.59 Other current taxes Tekoči davki na premoženje 824 0 824 0 0 824 Current taxes on capital Glavarina - - - - - - Poll taxes Davki na izdatke oseb ali gospodinjstev - - - - - - Expenditure taxes Plačila gospodinjstev za pridobitev dovoljenj, pravic 17970 17970 0 0 0 17970 Payments by households for licences Davki na mednarodne transakcije - - - - - - Taxes on international transactions Drugi tekoči davki 1168 1168 0 0 0 1168 Other current taxes n.e.c. D.91 Davki na kapital 3755 2814 941 0 0 3755 D.91 Capital Taxes Davki na kapitalske transferje 941 0 941 0 0 941 Taxes on capital transfers Dajatve na kapital -1 -1 0 0 0 -1 Capital levies Drugi davki na kapital 2815 2815 0 0 0 2815 Other capital taxes n.e.c. SKUPAJ DAVČNI PRIHODKI (D.2 + D.5 + D.91) 1550666 1362401 188265 0 10688 1561354 TOTAL TAX RECEIPTS (D.2 + D.5 + D.91) D.611 Dejanski socialni prispevki 920012 9585 0 910427 0 920012 D.611 Actual social contributions Dejanski socialni prispevki delodajalcev 349248 3346 0 345902 0 349248 Employers' actual social contributions Obvezni 349248 3346 0 345902 0 349248 Compulsory employers' actual social contributions Prostovoljni 0 0 0 0 0 0 Voluntary employers' actual social contributions Socialni prispevki zaposlenih 484228 5368 0 478859 0 484228 Employees' social contributions Obvezni 484228 5368 0 478859 0 484228 Compulsory employees' social contributions Prostovoljni 0 0 0 0 0 0 Voluntary employees' social contributions Socialni prispevki samozaposlenih in nezaposlenih 86537 871 0 85666 0 86537 Social contributions by self- and non- employed persons Obvezni 86537 871 0 85666 0 86537 Compulsory social contributions by self- and non-employed persons Prostovoljni 0 0 0 0 0 0 Voluntary social contributions by self- and non-employed persons D.612 Pripisani socialni prispevki 17722 11951 5498 272 0 17722 D.612 Imputed social contributions D.995 Kapitalski transferi države drugim sektorjem na osnovi obračunanih toda neizterljivih davkov in socialnih prispevkov 2406 544 0 1862 0 2406 D.995 Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected SKUPAJ PRIHODKI OD DAVKOV IN SOCIALNIH PRISPEVKOV BREZ OBRAČUNANIH TODA NEIZTERLJIVIH ZNESKOV (D.2+D.5+D.91+D.611-D.995) 2468272 1371442 188265 908565 10688 2478959 TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS AFTER DEDUCTION OF AMOUNTS ASSESSED BUT UNLIKELY TO BE COLLECTED (D.2+D.5+D.91+D.611-D.995) SKUPAJ PRIHODKI OD DAVKOV IN SOCIALNIH PRISPEVKOV (vključno s pripisanimi socialnimi prispevki) BREZ OBRAČUNANIH TODA NEIZTERLJIVIH ZNESKOV (D.2+D.5+D.91+D.61-D.995) 2485993 1383393 193763 908837 10688 2496681 TOTAL RECEIPTS FROM TAXES AND SOCIAL CONTRIBUTIONS (including imputed social contributions) AFTER DEDUCTION OF AMOUNTS ASSESSED BUT UNLIKELY TO BE COLLECTED (D.2+D.5+D.91+D.61-D.995) - Ni pojava / No occurence of event Statistične informacije, št. 264/2005 6 Rapid Reports No 264/2005 5. Klasifikacija domačih davkov in prispevkov za socialno varnost na najnižjem nivoju po kategorijah ESR 1995, Slovenija, 2000-2004 Detail classification of national taxes and social contributions according to ESA 1995, Slovenia, 2000-2004 mio SIT 2000 2001 2002 2003 2004 D.2 DAVKI NA PROIZVODNJO IN UVOZ 700.668 771.895 878.945 963.120 1.029.868 D.2 TAXES ON PRODUCTION AND IMPORTS D.21 Davki na proizvode 597.109 646.009 737.786 794.799 846.737 D.21 Taxes on products D.211 Davki tipa DDV 383.150 411.640 474.839 512.415 557.353 D.211 Value added type taxes Obračunani DDV (1+2-3) 107.816 92.291 100.300 61.870 297.495 VAT accrual assessment (1+2-3) 1 Prenos iz preteklega obdobja 129.634 138.716 144.379 169.931 181.380 1 Surplus of VAT from previous period 2 Obveznost DDV 282.227 318.376 368.670 386.244 603.768 2 VAT due to be paid 3 Presežek DDV 304.046 364.801 412.749 494.306 487.653 3 Exceeding VAT DDV iz uvoza 278.299 322.535 377.543 454.737 264.058 VAT from customs declarations Negativna kompenzacija kmetov v pavšalnem nadomestilu DDV 2.965 3.186 3.004 4.191 4.200 Negative compensation of farmers in a VAT flat rate system (-) D.212 Davki in dajatve na uvoz razen DDV 57.336 53.149 49.291 52.775 26.885 D.212 Taxes and duties on imports excluding VAT Uvozne dajatve 36.089 27.364 29.292 30.266 14.878 Import duties Carina 36.089 27.364 29.292 30.266 14.878 Customs duties Davki na uvoz razen DDV in uvoznih dajatev 21.246 25.785 19.999 22.509 12.007 Taxes on imports, excluding VAT and import duties Dajatve na uvožene kmetijske proizvode 1.747 1.060 1.581 2.446 844 Levies on imported agricultural products Trošarine na uvožene proizvode 17.669 22.841 16.541 18.222 10.375 Excise duties on imports Carina od fizičnih oseb 198 122 63 80 60 Customs duties paid by individuals Posebne uvozne davščine in carinske takse 1.632 1.763 1.814 1.761 728 Special import duties and customs charges D.214 Davki na proizvode razen DDV in uvoznih davkov 156.623 181.220 213.656 229.608 262.499 D.214 Taxes on products, except VAT and import taxes Trošarine (1+2+3+4+5-6) 116.954 144.705 173.488 184.439 210.308 Excise duties and consumption taxes (1+2+3+4+5-6) 1 Alkohol in alkoholne pijače 9.418 12.604 13.610 14.376 14.597 1 Alcohol and alcoholic drinks 2 Mineralna olja in plin 96.976 124.162 137.657 141.373 151.682 2 Mineral oil and gas 3 Tobačni izdelki 23.219 26.292 37.203 45.297 54.139 3 Tobacco 4 Prostocarinske prodajalne 5.010 4.488 1.559 1.616 241 4 Duty-free shops Alkohol in alkoholne pijače 824 828 369 303 41 Alcohol and alcoholic drinks Tobačni izdelki 4.186 3.660 1.189 1.313 200 Tobacco 5 Električna energija in premog - - - - 24 5 Electric power and coal 6 Trošarine na uvožene proizvode (-) 17.669 22.841 16.541 18.222 10.375 6 Excises from imports (-) Davki na promet nepremičnin od pravnih oseb 2.565 3.280 3.713 2.873 2.856 Tax on sale of immovable property - from legal entities Davki na promet nepremičnin od fizičnih oseb 2.874 3.150 3.806 4.202 5.130 Tax on sale of immovable property - from individuals Davek od novih motornih vozil 4.215 5.254 5.913 7.966 10.800 Tax on sales of new motor vehicles Davek od rabljenih motornih vozil 439 320 284 335 592 Tax on sales of used motor vehicles Davek od posebnih iger na srečo 5.942 7.015 8.007 9.392 11.348 Tax on special gambling (gambling in casinos) Davek od klasičnih iger na srečo 330 403 512 458 610 Tax on classical gambling (lottery…) Posebni davek na igralne avtomate 1.066 1.078 915 547 394 Special tax on slot machines Davek od prometa zavarovalnih storitev 8.945 8.616 9.726 10.724 11.999 Tax on insurance services Turistična taksa 733 778 831 880 968 Sojourn tax Prometni davek na proizvode 2.599 - - - - Turnover tax on goods Prometni davek na storitve 2.963 - - - - Turnover tax on services Takse za obremenjevanje zraka 6.998 6.620 6.462 7.791 7.495 Taxes on air pollution D.29 Drugi davki na proizvodnjo 103.559 125.886 141.158 168.321 183.131 D.29 Other taxes on production Nadomestilo za uporabo stavbnega zemlj. od pravnih oseb 14.986 17.762 18.498 19.286 19.801 Compensation for the use of building-ground - paid by legal entities Nadomestilo za uporabo stavbnega zemlj. od fizičnih oseb 3.857 4.530 5.303 5.980 7.057 Compensation for the use of building-ground - paid by natural persons Pristojb.za reg.mot.vozil, plovil, letal od pravnih oseb 2.922 3.054 3.393 3.809 4.036 Registration fees on motor vehicles, boats and airplanes - paid by legal entities Takse za registracijo kmetijskih traktorjev 14 12 1 - - Registration fees on tractors Davek na izplačane plače 65.135 80.560 90.185 104.019 113.843 Payroll tax Komunalna taksa za vodo 1.008 1.238 3.379 3.918 3.413 Tax on water pollution Vodna povračila 1.721 2.194 5.293 11.683 11.327 Charges on use of water Taksa za obremenjevanje zraka s trdimi gorivi 626 923 1.549 4.082 6.602 Tax on air pollution - caused by hard fuels Prispevek NEK skladu za financiranje razgradnje NEK 3.869 3.941 3.232 1.740 1.208 Contribution of Nuclear power plant to finance its decomposition Negativna kompenzacija kmetov v pavšalnem nadomestilu DDV 2.965 3.186 3.004 4.191 4.200 Negative compensation of farmers in a VAT flat rate system Koncesijski prihodki 326 609 817 1.800 2.651 Concessions Koncesijske dajatve iz posebnih iger na srečo 6.130 7.878 6.505 7.813 8.994 Concessions duties on special gambling (gambling in casinos) Statistične informacije, št. 264/2005 Rapid Reports No 264/2005 7 5. Klasifikacija domačih davkov in prispevkov za socialno varnost na najnižjem nivoju po kategorijah ESR 1995, Slovenija, 2000-2004 (nadaljevanje) Detail classification of national taxes and social contributions according to ESA 1995, Slovenia, 2000-2004 (continued) mio SIT 2000 2001 2002 2003 2004 D.5 TEKOČI DAVKI NA DOHODEK, PREMOŽENJE ITD. 322.699 367.105 423.078 474.386 527.731 D.5 CURRENT TAXES ON INCOME, WEALTH, ETC. D.51 Davki na dohodke 309.312 352.495 407.935 456.551 507.768 D.51 Taxes on income Dohodnina 243.883 277.604 307.050 333.555 358.288 Personal income tax - wages and salaries Dohodnina - pokojnine 3.376 3.389 3.691 3.491 3.551 Personal income tax - pensions Dohodnina - pogodbeno delo 5.171 5.530 6.149 6.263 6.465 Personal income tax - contractual work Dohodnina - državne in druge nagrade 742 746 892 1.082 1.438 Personal income tax - state and other awards Dohodnina - dejavnosti 15.746 18.142 19.495 22.548 24.774 Personal income tax - entrepreneurial activities Letni poračun -20.000 -20.978 -20.871 -22.566 -23.366 Annual final assessment Davki na dobičke gospodarskih družb 49.977 57.280 79.497 100.131 122.865 Corporate income tax Davki na dobitke pri igrah na srečo 391 443 599 430 612 Tax on winnings from lottery or gambling Posebni davek na določene prejemke 4.209 4.315 4.805 4.406 4.452 Tax on work-contracts Avtorske pravice in izumi 5.728 6.012 6.621 7.198 8.685 Tax on income - copy rights, patents and trademarks Posebni prispevek za obnovo Posočja 88 13 7 13 3 Special contribution for the reconstruction of Posocje region D.59 Drugi tekoči davki 13.387 14.610 15.144 17.835 19.962 D.59 Other current taxes Davek od premoženja stavb 507 379 450 532 604 Property tax on buildings Davek od vikendov 177 161 174 191 214 Property tax on weekend cottages Davek od plovil 2 3 3 5 7 Property tax on boats Pristojb. za reg.mot. vozil, plovil, letal od fizičnih oseb 11.841 13.158 13.587 16.036 17.970 Registration fees on motor vehicles, boats and airplanes - paid by individuals Požarna taksa 860 908 930 1.072 1.168 Fire protection tax D.91 Davki na kapital 3.885 5.420 4.389 1.346 3.755 D.91 Capital taxes Davek na dediščine in darila 426 586 636 979 941 Inheritance and gift tax Odškodnina za spremembo namembnosti zemljišč 2.413 1.706 1.923 22 2.815 Payments for the change of use of agricultural and forest land Davek na bilančno vsoto bank 1.046 3.128 1.829 346 -1 Tax on balance wealth paid by banks SKUPAJ DAVČNI PRIHODKI (D.2 + D.5 + D.91) 1.027.253 1.144.420 1.306.412 1.438.853 1.561.354 TOTAL TAX RECEIPTS (D.2 + D.5 + D.91) D.611 Dejanski prispevki za socialno varnost 631.765 718.002 791.748 855.028 920.012 D.611 Actual social contributions Socialni prispevki delodajalcev 242.575 270.857 300.879 324.946 349.248 Employers' actual social contributions Prispevki za zaposlovanje 877 981 1.091 1.179 1.266 Contributions for employment Prispevki za porodniško varstvo 1.427 1.640 1.797 1.957 2.080 Contributions for maternity leave Prispevki za zdravstveno zavarovanje 99.162 112.902 127.928 137.971 148.409 Contributions for health insurance Prispevki za pokojninsko in invalidsko zavarovanje 141.110 155.334 170.063 183.839 197.493 Contributions for pension and disability insurance Socialni prispevki delojemalcev 346.822 382.594 420.408 449.969 484.228 Employees' social contributions Prispevki za zaposlovanje 2.236 2.476 2.730 2.953 3.132 Contributions for employment Prispevki za porodniško varstvo 1.729 1.703 2.005 2.164 2.237 Contributions for maternity leave Prispevki za zdravstveno zavarovanje 103.410 113.724 124.754 129.952 139.375 Contributions for health insurance Prispevki za pokojninsko in invalidsko zavarovanje 239.447 264.692 290.920 314.899 339.485 Contributions for pension and disability insurance Socialni prispevki samozaposlenih in nezaposlenih 42.368 64.550 70.461 80.114 86.537 Social contributions by self- and non-employed persons Prispevki za zaposlovanje 174 308 325 328 408 Contributions for employment Prispevki za porodniško varstvo 196 331 339 347 463 Contributions for maternity leave Prispevki za zdravstveno zavarovanje 14.075 20.737 24.417 32.043 34.920 Contributions for health insurance Prispevki za pokojninsko in invalidsko zavarovanje 27.923 43.174 45.379 47.396 50.746 Contributions for pension and disability insurance Statistične informacije, št. 264/2005 8 Rapid Reports No 264/2005 METODOLOŠKA POJASNILA METHODOLOGICAL EXPLANATIONS Namen statističnega raziskovanja Purpose of the survey V Statistični informaciji prikazujemo obremenitve davčnih zavezancev z davki in prispevki za socialno varnost v skladu s standardi Evropskega sistema računov 1995 (ESR 1995). This issue of Rapid Reports presents the fiscal burden of taxable persons by taxes and social contributions, according to standards of the European System of Accounts 1995 (ESA 1995). Opis tabel Description of tables V tabeli 1 je prikazana osnovna delitev t. i. fiskalnih obremenitev na davke in prispevke za socialno varnost. Table 1 shows the primary structure of fiscal burden by taxes and social contributions. V tabeli 2 je prikazana delitev te kategorije po sektorjih prejemnikih (država in tujina). Podatki o transakcijah za sektor tujine (podsektor institucije Evropske unije) so za leto 2004 novost, saj je Slovenija po vstopu v Evropsko unijo kot enakopravna članica te skupnosti postala dolžna izpolnjevati finančne obveznosti do evropskega proračuna. Prejemki institucij EU zajemajo prejemke v obliki carinskih dajatev, dajatev na uvožene kmetijske proizvode in določen del davka na dodano vrednost. Table 2 shows the fiscal burden category broken down by the receiving sectors, i.e. General Government and Rest of the world. The presented data on the Rest of the world sector (subsector Institutions of the European Union) are a novelty, owing to the fact that Slovenia became an equal member of the European Union in 2004, and is as part of this Community obliged to fulfil financial commitments to the EU budget. The receipts of EU Institutions comprise Import duties, Agriculture levies and Value Added Tax (VAT) contributions. V tabeli 3 so v prvem delu podrobneje prikazane osnovne kategorije davkov in prispevkov za socialno varnost v skladu s standardi ESR 1995 po posameznih letih, v drugem delu pa njihovi deleži v BDP. In Table 3 all main types of taxes and social contributions are shown according to ESA 1995 standards by each year, nominally and as a share of GDP. V tabeli 4 so za leto 2004 podane osnovne kategorije davkov in prispevkov za socialno varnost po sektorjih prejemnikih; tabela je oblikovana enako kot standardna tabela za sporočanje teh podatkov Evropski komisiji. Table 4 gives detailed information of all main types of taxes and social contributions for 2004, by the receiving sectors, as they appear in the standard ESA 1995 reporting table to the European Commission. V tabeli 5 je prikazana klasifikacija domačih davkov in prispevkov za socialno varnost na najnižji ravni, za obdobje 2000 do 2004. Zaradi strnitve te tabele v še sprejemljiv obseg smo pri prikazu nekatere elementarne fiskalne prihodke združili v enotno kategorijo; to še posebej velja za prispevke za socialno varnost (prispevki za zaposlovanje, prispevki za starševsko varstvo, prispevki za zdravstveno zavarovanje, prispevki za pokojninsko in invalidsko zavarovanje). In Table 5 the detailed breakdown of national taxes and social contributions is shown in a time series for the period from 2000 to 2004. Some elemental taxes and social contributions are grouped into one category in order to achieve a still acceptable size of the table. This concerns especially the social contributions types of levies (i.e. social contributions for employment, for maternity leave, for health insurance, and for pension and disability insurance) Podatkovni viri Data sources Uporabljeni so bili naslednji podatkovni viri: The following data sources were used: − Mesečno poročilo o vplačanih, razporejenih in vrnjenih javnofinančnih prihodkih (Poročilo B-2) Uprave RS za javna plačila (UJP). UJP zbira in obdeluje mesečna plačila javnofinančnih prihodkov po podsektorjih države, podatke pa posreduje Statističnemu uradu RS v 10 dneh po koncu tekočega meseca. − Monthly report on payments of all public revenues (B-2 report) prepared by the Public Payments Administration of the Republic of Slovenia, which collects and processes monthly payments of all public revenues, separately by the receiving subsectors. These data are provided to the Statistical Office within 10 days after the end of the month. − Mesečno poročilo Ministrstva za finance o neto položaju proračuna RS do proračuna EU. Podatke prejme Statistični urad RS v 10 dneh po koncu tekočega meseca. − Monthly report on net position of Slovenian budget to EU budget by the Ministry of Finance of the Republic of Slovenia. These data are provided to the Statistical Office within 10 days after the end of the month. − Davčna uprava RS je vir podatkov za davek na dodano vrednost. Četrtletne podatke priskrbi v 65 dneh po koncu obdobja. − The Tax Administration provides quarterly data on value added tax 65 days after the end of the period. − Carinske deklaracije, ki jih posreduje Carinska uprava RS, so vir podatkov o mesečnih uvoznih dajatvah in davku na dodano vrednost, obračunanem pri uvozu. Podatki so na voljo v 45 dneh po koncu obdobja. − The Customs Administration provides customs declarations containing data on monthly import duties and VAT from imports. Data are available 45 days after the end of the period. − Carinska uprava RS je vir podatkov tudi za trošarine, katerih mesečne podatke priskrbi v 45 dneh po koncu obdobja. − The Customs Administration provides also monthly data on excises 45 days after the end of the period. − Ministrstvo za finance RS priskrbi letni podatek o davku na dobiček gospodarskih družb v 14 mesecih po koncu obračunskega leta. − The Ministry of Finance provides yearly data on tax on profits of corporations approximately 14 months after the end of the fiscal year. − Vir podatkov o fiskalnih obremenitvah v Evropski uniji je Eurostatova publikacija Statistics in Focus, št. 24/2005. − The data source on fiscal burden in the European Union is Eurostat’s publication Statistics in Focus, No. 24/2005. Statistične informacije, št. 264/2005 Rapid Reports No 264/2005 9 Definicije in pojasnila Definitions and explanations Kategorije davkov in prispevkov za socialno varnost so v nacionalnih računih lahko zajete po načelu obračunane vrednosti (knjiženje v času nastanka dogodka, katerega posledica je plačilo), čistega denarnega toka (knjiženje v času izvedbe plačila za nastali dogodek) ali po načelu časovne prilagoditve denarnega toka (znesek plačila se prenese v čas, ko je dogodek nastal). Način zajemanja davkov in prispevkov v tej publikaciji je naveden pri opisu posamezne vrste davka oziroma prispevka. In national accounts, the categories of taxes and social contributions can be recorded according to accrual basis (recording when the event, which results in payment, took place), pure cash basis (recording when the payment took place) or time adjusted cash basis (the amount paid is shifted to the time when the event took place). In this issue, the methods of data acquisition are indicated at the description of each kind of tax or social contribution. V skladu z ESR 1995 se davki delijo na davke na proizvodnjo in uvoz (D.2), tekoče davke na dohodke in premoženje (D.5) in na davke na kapital (D.91). Davki na proizvodnjo in uvoz (D.2) se nadalje delijo na davke na proizvode (D.21) in na druge davke na proizvodnjo (D.29). Tekoči davki na dohodke in premoženje (D.5) pa se nadalje delijo na davke na dohodke (D.51) in na druge tekoče davke (D.59). Prispevki za socialno varnost (D.61) pa so razdeljeni na dejanske prispevke (D.611) in na pripisane prispevke za socialno varnost (D.612). According to ESA 1995, taxes are divided into Taxes on production and imports (D.2), Current taxes on income, wealth, etc. (D.5) and Capital taxes (D.91). Taxes on production and imports (D.2) are further divided into Taxes on products (D.21) and Other taxes on production (D.29). Current Taxes on income and wealth (D.5) are divided into Taxes on income (D.51) and Other current taxes (D.59). Social contributions (D.61) are divided into Actual social contributions (D.611) and Imputed social contributions (D.612). Davki na proizvode (D.21) so davki, ki se plačujejo na enoto posameznega proizvedenega ali menjanega blaga ali storitve. Davek je lahko obračunan z denarnim zneskom na količinsko enoto blaga ali storitve, ali kot določen odstotek cene na enoto (ad valorem). Med davki na proizvode ločimo tri glavne skupine davkov, to so davki tipa DDV (D.211), davki in dajatve na uvoz razen DDV (D.212) ter davki na proizvode razen DDV in uvoznih davkov (D.214). Taxes on Products (D.21) are taxes that are payable per unit of a certain product or service produced or transacted. The tax may be a specific amount of money per unit of quantity of a product, or it may be calculated as a specified percentage of the price per unit (ad valorem). Taxes on products comprise three major groups of taxes, VAT type taxes (D.211), Taxes and duties on imports excluding VAT (D.212) and Taxes on products except VAT and import taxes (D.214). Davki tipa DDV (D.211) so davki na blago ali storitve, ki jih podjetja zbirajo v stopnjah in ki na koncu bremenijo končne kupce, in zajemajo poleg DDV tudi druge odbitne davke, zaračunane po podobnih pravilih, kot veljajo za DDV. VAT type taxes (D.211) are taxes on goods or services collected in stages by enterprises and which are ultimately charged in full to the final purchasers. They comprise also other deductible taxes besides VAT and use similar methods of calculation as VAT. Po slovenski zakonodaji je DDV kot obračunska kategorija enak vrednosti davka, ki se obračunava pri uvozu po carinskih deklaracijah, in neto obveznosti oziroma plačilu davčnih zavezancev v sistemu davka na dodano vrednost v obračunskem obdobju. Obračunana vrednost DDV je zmanjšana za negativno kompenzacijo kmetov v sistemu pavšalnega nadomestila DDV. V sistem pavšalnega nadomestila spadajo kmetje, ki pri dobavi blaga in storitev kupcem zahtevajo pavšalno nadomestilo v višini 4 % odkupne vrednosti. Ta znesek DDV kmetje v celoti zadržijo, saj niso davčni zavezanci za DDV in nimajo pravice do odbitka vstopnega DDV, ki ga plačajo na strani svojih nabav. Razlika med zneskom pavšalnega nadomestila kmetom in zneskom DDV, ki bi ga kmetje lahko odbili, če bi bili v standardnem sistemu DDV, je negativna kompenzacija. Negativna kompenzacija se izračuna kot 4-odstotna kompenzacija kmetom na prodane proizvode davčnim zavezancem za DDV, zmanjšana za znesek DDV plačan na strani nabav inputov in povečana za znesek DDV, ki je bil apliciran na znesek končne potrošnje na kmetijah in neposredne prodaje končnim potrošnikom. According to the Slovenian legislation VAT, as an accrual category, equals to the tax due at imports according to customs declarations and net payments due in the period by units in the system of value added tax. Accrual value added tax is reduced by negative compensation of agriculture activity of farmers within the flat-rate system. Farmers as taxable persons are due to claim a 4% flat-rate compensation for sold goods or services, produced on their own as an addition to the buying-in price. Farmers withhold the flat-rate amount as a compensation instead of claiming the difference between invoiced and deductible VAT, like they would normally do, if they were registered as standard VAT taxable persons. The amount of compensation is usually lower than the mentioned standard difference amount. Therefore, the compensation is called negative or under-compensation. Negative compensation equals the value of a 4% flat-rate compensation of goods and services sold to VAT taxable persons in the accounting period, reduced for the amount of VAT paid at purchase of their inputs and increased for the amount of VAT, which was applied on value of own-account production for final consumption of farmers and direct sales to households final consumption. Davki na dajatve in uvoz razen DDV (D.212) obsegajo obvezna plačila razen DDV, s katerimi država ali EU obdavčuje uvoženo blago in storitve in omogoča njihovo prosto kroženje na določenem ekonomskem področju od nerezidenčnih k rezidenčnim enotam. V to skupino davkov spadajo uvozne dajatve, dajatve na uvožene kmetijske proizvode, trošarine, splošni prodajni davki, davki na posebne storitve in dobički javnih podjetij na uvozni monopol. Taxes and duties on imports excluding VAT (D.212) according to ESA 1995 comprise compulsory payments levied by the general government or the Institutions of the European Union on imported goods, excluding VAT, in order to release them to free circulation on the economic territory from non-resident to resident units. They include the following: import duties, levies on imported agricultural products, excises, general sales taxes, taxes on special services, profits of import monopolies. Davki na proizvode razen DDV in uvoznih davkov (D.214) obsegajo davke na blago in storitve, ki postanejo obveznost kot posledica proizvodnje, izvoza, prodaje, transferja, najema ali dobave teh proizvodov ali storitev ali kot posledica njihove porabe za lastno potrošnjo ali lastne investicije. Ta postavka vključuje trošarine in davke na potrošnjo, kolkovino, davke na finančne in kapitalske transakcije, davke na registracijo vozil, davke na igre na srečo, davke na zavarovalne premije, Taxes on products except VAT and import taxes (D.214) consist of taxes on goods and services that become payable as a result of the production, export, sale, transfer, leasing or delivery of those goods or services, or as a result of their use for own consumption or own capital formation. This item includes excise duties and consumption taxes, stamp taxes, taxes on financial and capital transactions, car registration taxes, taxes on lotteries, gambling and betting, taxes on insurance premiums, Statistične informacije, št. 264/2005 10 Rapid Reports No 264/2005 druge davke na določene storitve (hotelske, transportne, komunikacijske, oglaševalske idr.), splošne prodajne ali prometne davke in dobičke fiskalnih monopolov ter izvozne dajatve. other taxes on specific services as hotels and lodging, transportation, communication or advertising, general sales or turnover taxes and profits of fiscal monopolies and export duties. Drugi davki na proizvodnjo (D.29) obsegajo vse davke, ki bremenijo podjetja zaradi njihovega ukvarjanja s proizvodnjo, ne glede na količino ali vrednost proizvedenega ali prodanega blaga in storitev. Ti davki zajemajo zlasti davke na lastništvo in uporabo zemljišč, zgradb in drugih objektov, davke na uporabo osnovnih sredstev, davke na plačilno listo, davke na mednarodne transakcije, davke za pridobitev poslovnih in profesionalnih licenc, davke na onesnaževanje in negativno kompenzacijo kmetom v sistemu pavšalnega nadomestila DDV. Other taxes on production (D.29) consist of all taxes that are incurred on enterprises as a result of engaging in production, irrespective of the quantity or value of the goods and services produced or sold. Other taxes on production include the following: taxes on the ownership or use of land and buildings, taxes on the use of fixed assets, payroll taxes, taxes on international transactions, taxes to obtain business or professional licences, taxes on the pollution and under-compensation of VAT resulting from the flat rate system. Podatki o DDV, trošarinah in uvoznih dajatvah so zajeti po načelu obračunane vrednosti, podatki o ostalih davkih so zajeti po načelu čistega denarnega toka oz. v trenutku plačila razen določenih davkov, ki so zajeti po načelu enomesečne časovne prilagoditve denarnega toka. V skupino slednjih spadajo davek od novih motornih vozil, davek na promet rabljenih motornih vozil, davki od prometa zavarovalnih storitev, davki od posebnih in klasičnih iger na srečo in davek na izplačane plače. Data on VAT, excises and import duties are recorded according to the accrual principle, while data on other taxes are recorded on cash basis, except some types of taxes, which are recorded according to the one- month time adjusted cash method. These are: tax on purchasing of new cars, tax on transaction of old cars, taxes on insurance services, taxes on special and classical gambling and payroll taxes. Davki na dohodke (D.51) obsegajo davke na dohodke, dobičke in kapitalske dobičke. Najpomembnejši med njimi so davki na dohodke posameznika ali gospodinjstva oz. dohodnina. Skupino dopolnjujejo še davki na dohodke ali dobičke gospodarskih družb, davki na dobičke iz lastnine in davki na dobitke pri igrah na srečo. Pri zajemanju podatkov o dohodnini se upoštevajo sprotna mesečna akontacijska vplačila po načelu enomesečne časovne prilagoditve, poračun dohodnine, katerih plačila se začnejo približno v juniju naslednjega leta, pa po načelu 5- mesečne časovne prilagoditve denarnega toka. Letni podatek o davku na dobiček gospodarskih družb se knjiži po načelu obračunane vrednosti. Preostali po deležu manj zastopani davki na dohodke so zajeti po načelu čistega denarnega toka. Taxes on income (D.51) consist of taxes on incomes, profits and capital gains received by individuals, households and enterprises. The most important of them is Tax on individual or household income. There are also Taxes on income or profits of corporations, taxes on holding gains and taxes on winnings from lottery or gambling. Taxes on individual income comprise data entry from current monthly prepayments, which are recorded according to the one-month time adjusted cash principle. Annual settlements which start to be paid in June of the year t+1 are recorded according to the 5-months time adjusted cash principle. Yearly data on tax on corporate profits are recorded according to the accrual principle. Other taxes of minor importance are recorded according to the pure cash approach. Drugi tekoči davki (D.59) zajemajo tekoče davke na kapital, to so davki na lastništvo ali uporabo zemljišč in zgradb ter tekoči davki na neto premoženje in druga sredstva; plačila gospodinjstev za dovoljenja za lastništvo ali uporabo vozil, čolnov ali letal in ostala dovoljenja, kot so vozniška, pilotska, radijska, za strelno orožje itd. Vsi davki se zajemajo po načelu čistega denarnega toka. Other current taxes (D.59) consist of Current taxes on capital, which consist of taxes that are payable on the ownership or use of land or buildings by owners, and Current taxes on net wealth and on other assets; payments of households for licences to own or use vehicles, boats or aircraft or for other licences, as driving, pilot, radio or firearms, etc. All taxes are recorded according to the pure cash approach. Davki na kapital (D.91) obsegajo občasno, v nerednih intervalih plačljive davke na vrednost premoženja v lasti ali na vrednost premoženja, katerega lastništvo je preneseno z enega subjekta na drugega zaradi obdaritve, dedovanja ipd. V to kategorijo spadajo davek na dediščine in darila, davek na bilančno vsoto bank in hranilnic ter odškodnina za spremembo namembnosti kmetijskega zemljišča in gozda. Vsi davki so zajeti po načelu čistega denarnega toka. Capital taxes (D.91) consist of taxes levied at irregular and very infrequent intervals on the values of the assets owned or on the values of assets transferred between institutional units as a result of legacies, gifts inter-vivos, etc. This category consists namely of the Inheritance and gifts tax, Tax on bank's capital and Tax on the change of land use. All taxes are recorded according to the pure cash approach. Dejanski prispevki za socialno varnost (D.611) obsegajo prispevke, ki se vplačujejo v različne sheme socialne varnosti z namenom lajšati upravičencu bremena v primeru nastanka zavarovalnega primera (bolezni, starosti, nezaposlenosti itd.). Podatki so v viru prikazani ločeno po vrsti zavarovanja, za katero se plačujejo prispevki (prispevki za zaposlovanje, prispevki za starševsko varstvo, prispevki za zdravstveno zavarovanje, prispevki za pokojninsko in invalidsko zavarovanje) in po statusu vplačevalca (prispevki delodajalcev, delojemalcev, samozaposlenih in nezaposlenih oseb). Plačila prispevkov so zajeta po načelu enomesečne časovne prilagoditve denarnega toka, popravljena za koeficient, ki odraža delež obračunanih in neplačanih prispevkov v celotnih prispevkih za socialno varnost. Actual social contributions (D.611) include social contributions paid into social schemes intended to relieve eligible persons from the financial burden in the case of sickness, old age, unemployment, etc. Data in the source are shown separately by type of insurance (social contributions for employment, social contributions for maternity leave insurance, social contributions for health insurance, social contributions for pension and disability insurance) and by tax payer (employers, employees, self- employed and unemployed persons). Payments of actual social contributions are recorded according to the one-month time adjusted cash approach. The data are adjusted by the coefficient reflecting the share of assessed but unpaid social contributions in the total amount of social contributions. Pripisani prispevki za socialno varnost (D.612) predstavljajo protipostavko nadomestilom plač za čas odsotnosti z dela zaradi bolezni, nesreč ipd., ki jih izplačuje delodajalec neposredno v dobro svojim delojemalcem. Ta nadomestila niso pogojena s plačili dejanskih prispevkov delodajalca v sklad za socialno varnost delojemalca. Podatki Imputed social contributions (D.612) represent the counterpart to social benefits paid directly by employers to their employees in the case of sickness, accidents, etc. These benefits are not conditioned on employers’ actual social contributions into the social security fund. Data are estimated according to the 2000 Labour Cost Survey. Statistične informacije, št. 264/2005 Rapid Reports No 264/2005 11 so ocenjeni z metodo ekstrapolacije na podlagi Ankete o stroških dela iz leta 2000. Kapitalski transferji države drugim sektorjem na osnovi obračunanih, toda neizterljivih zneskov (D.995) so kategorija, ki se uporabi kot protipostavka zneskom, ki so bili z davčnimi deklaracijami obračunani,vendar zaradi različnih razlogov ne bodo nikoli izterjani. Capital transfers from the general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected (D.995) is the category used as a counterpart to amounts assessed by tax declarations which are, due to different reasons, not going to be collected. KOMENTAR COMMENT Skupne obremenitve z davki in prispevki za socialno varnost, v deležu BDP, so se po letu 1995 precej zmanjšale, po letu 1997 pa so začele (z manjšimi odstopanji) spet počasi naraščati. Glavni razlog postopnega zniževanja fiskalnih obremenitev, merjenih v % od BDP, je bilo zmanjševanje prispevkov za socialno varnost delodajalcev in delojemalcev ter zmanjševanje carin in ostalih uvoznih dajatev. Hkrati so se stalno povečevali DDV, davki na izplačane plače ter davki na dohodke gospodinjstev in dobičke gospodarskih družb. The total fiscal burden by taxes and social contributions, as a share of GDP, decreased considerably after 1995. After 1997 it started to slowly increase again with some minor deviations. The main reasons for the gradual decreasing of the fiscal burden, measured as a % of GDP, were reduction of social contributions of employers and employees and reduction of customs and other import duties. At the same time VAT, payroll tax and taxes on income of households and corporate income tax were constantly increasing. Posledično se je spremenila osnovna sestava fiskalnih obremenitev, tako da se je delež davkov povečal, delež prispevkov za socialno varnost pa zmanjšal. Temu ustrezno se spreminja tudi sestava prihodkov po podsektorjih države. Deleža prihodkov centralne in lokalne države se počasi povečujeta, delež skladov socialne varnosti pa se vztrajno zmanjšuje. Consequently, the main structure of the fiscal burden has changed, so that there is an increase in the share of taxes and decrease in the share of social contributions. Regarding this fact, the structure of the receiving subsectors of general government has been changed. An increase of the share of central and local government revenues and persistent decrease of the share of social security funds revenues were recorded. V letih 2000 do 2004 so se med davki na proizvode najbolj povečevali davki na nepremičnine za fizične osebe, davki na nova motorna vozila, davki od posebnih iger na srečo, davki na izplačane plače, turistične takse ter vodna povračila. V prihodnjem obdobju pričakujemo ratifikacijo zakona o postopnem zmanjšanju in končni ukinitvi davka na izplačane plače ter povečanje okoljskih dajatev, namenjenih za zmanjšanje globalnih podnebnih sprememb. From 2000 to 2004 there were several taxes on products which were constantly increasing, such as taxes on sale of immovable property from individuals, taxes on sales of new motor vehicles, taxes on special gambling, payroll tax, sojourn tax and charges on the use of water. In the coming years the ratification of the law which will gradually decrease and finally abolish the payroll tax is to be expected. On the other hand, we could anticipate more environmental taxes in favour of reducing global climate changes. Sestavila / Prepared by: Alenka Pahor Žvanut Izdaja, založba in tisk Statistični urad Republike Slovenije, Ljubljana, Vožarski pot 12 - Uporaba in objava podatkov dovoljena le z navedbo vira - Odgovarja generalna direktorica mag. Irena Križman - Urednica zbirke Statistične informacije Marina Urbas - Slovensko besedilo jezikovno uredila Ivanka Zobec - Angleško besedilo jezikovno uredil Boris Panič - Naklada 210 izvodov - ISSN zbirke Statistične informacije 1408-192X - ISSN podzbirke Nacionalni računi 1580-1721 - Informacije daje Informacijsko središče, tel.: (01) 241 51 04 - El. pošta: info.stat@gov.si - http://www.stat.si. Edited, published and printed by the Statistical Office of the Republic of Slovenia, Ljubljana, Vožarski pot 12 - These data can be used provided the source is acknowledged - Director-General Irena Križman - Rapid Reports editor Marina Urbas - Slovene language editor Ivanka Zobec - English language editor Boris Panič - Total print run 210 copies - ISSN of Rapid Reports 1408- 192X - ISSN of subcollection National accounts 1580-1721 - Information is given by the Information Centre of the Statistical Office of the Republic of Slovenia, tel.: +386 1 241 51 04 - E-mail: info.stat@gov.si - http://www.stat.si.