17. NOVEMBER 2006 17 NOVEMBER 2006 št./No 178 3 NACIONALNI RAČUNI NATIONAL ACCOUNTS št./No 1 OBREMENITVE Z DAVKI IN PRISPEVKI ZA SOCIALNO VARNOST, SLOVENIJA, 1995-2005 FISCAL BURDEN OF TAXABLE PERSONS BY TAXES AND SOCIAL CONTRIBUTIONS, SLOVENIA, 1995-2005 Delež davčnih prihodkov v BDP se je v letu 2005 še povečeval in v primerjavi z letom 2004 se je povečal za 0,8 odstotne točke. In 2005 the upward trend of fiscal revenues in GDP continued, namely by 0.8 of a percentage point over 2004. V okviru celotnih obremenitev z davki in prispevki za socialno varnost se strukturni delež davčnih prihodkov v obdobju po letu 2001 vztrajno povečuje, hkrati pa se delež prispevkov za socialno varnost zmanjšuje. Prispevki za socialno varnost v deležu BDP že nekaj let zapored ostajajo na približno enaki ravni. Within the framework of total fiscal burden, there is on-going growth of structural share of fiscal revenues from 2001 on. At the same time, the share of social contributions is diminishing. Social contributions as a share of GDP remain almost at the same level as in the previous years. Po vstopu Slovenije v Evropsko unijo v letu 2004 so se začela odvajati plačila lastnih sredstev v proračun EU. Znesek, ki je bil v letu 2005 vplačan v proračun Evropske unije, je znašal 0,7 % celotnih obremenitev z davki in prispevki za socialno varnost. After the accession of Slovenia to the EU in 2004, Slovenia is obliged to yield payments of own resources to the Community budget. The share of those payments in 2005 amounted to 0.7% of total revenues from fiscal burden. Največjo rast, merjeno v odstotkih od BDP, smo v letu 2005 zabeležili pri davku od dohodkov pravnih oseb; ta je povzročila tudi večjo rast celotnih davčnih prihodkov, merjeno v deležu BDP. Večletno rast med davčnimi prihodki opazimo tudi pri davku na dodano vrednost; rast davka na izplačane plače pa se po spremembi zakonodaje umirja in v prihodnjih letih lahko pričakujemo njegovo zmanjšanje. The largest growth as a percentage of GDP in 2005 was recorded for Tax on income or profits of corporations, whose impact is monitored, also per larger growth of the entire fiscal burden as a share of GDP. Multi-annual growth is also registered by Value added tax, while Payroll tax is stabilizing due to the changes in legislation, which will gradually diminish the tax over the next years. V okviru celotnih obremenitev z davki in prispevki za socialno varnost je imela Slovenija v letu 2005 v primerjavi s povprečjem v EU-25 za nekaj več kot 3 odstotne točke več prihodkov iz naslova socialnih prispevkov (D.61), za nekaj več kot 10 odstotnih točk manj tekočih davkov od dohodkov in premoženja (D.5) in za skoraj 7 odstotnih točk več davkov na proizvodnjo in uvoz (D.2). In the framework of total fiscal burden in 2005, in view of the EU- 25 average, Slovenia recorded slightly more than 3 percentage points more receivables in Social contributions (D.61). Receivables in Current taxes on income and wealth (D.5) were lower by just over 10 p.p., whereas receivables in Taxes on production and imports (D.2) were higher by almost 7 p.p. Slika 1: Davki in prispevki za socialno varnost, Slovenija, 1995–2005 Chart 1: Taxes and social contributions, Slovenia, 1995-2005 Statistične informacije, št. 178/2006 2 Rapid Reports No 178/2006 1. Obremenitve z davki in prispevki za socialno varnost, Slovenija, 1995–-2005 Fiscal burden, Slovenia, 1995-2005 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 1995 1996 1091700 656922 434778 100,0 60,2 39,8 39,4 23,7 15,7 1996 1997 1207698 737437 470261 100,0 61,1 38,9 38,4 23,4 14,9 1997 1998 1367385 843134 524251 100,0 61,7 38,3 39,1 24,1 15,0 1998 1999 1548951 969635 579316 100,0 62,6 37,4 39,5 24,7 14,8 1999 2000 1672435 1028960 643475 100,0 61,5 38,5 38,9 23,9 15,0 2000 2001 1881346 1149693 731653 100,0 61,1 38,9 39,2 24,0 15,2 2001 2002 2120897 1313863 807033 100,0 61,9 38,1 39,6 24,5 15,1 2002 2003 2315099 1443462 871636 100,0 62,3 37,7 39,8 24,8 15,0 2003 2004 2505246 1563335 941911 100,0 62,4 37,6 39,9 24,9 15,0 2004 2005 2699606 1700196 999410 100,0 63,0 37,0 40,8 25,7 15,1 2005 2. Razporeditev davkov in prispevkov za socialno varnost po sektorjih prejemnikih, Slovenija, 1995–2005 Tax and social contribution receipts by receiving sector, Slovenia, 1995-2005 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 1091700 594880 72504 424317 - 1997 1207698 666780 81738 459180 - 1998 1367385 765327 89870 512188 - 1999 1548951 872366 110438 566146 - 2000 1672435 922425 124704 625306 - 2001 1881346 1027442 143128 710776 - 2002 2120897 1175909 161298 783690 - 2003 2315099 1288785 179960 846353 - 2004 2505246 1385034 194349 914877 10987 2005 2699606 1502842 207097 970841 18826 Struktura (%) / Structure (%) 1995 100,0 51,8 6,4 41,9 - 1996 100,0 54,5 6,6 38,9 - 1997 100,0 55,2 6,8 38,0 - 1998 100,0 56,0 6,6 37,5 - 1999 100,0 56,3 7,1 36,6 - 2000 100,0 55,2 7,5 37,4 - 2001 100,0 54,6 7,6 37,8 - 2002 100,0 55,4 7,6 37,0 - 2003 100,0 55,7 7,8 36,6 - 2004 100,0 55,3 7,8 36,5 0,4 2005 100,0 55,7 7,7 36,0 0,7 - Ni pojava. / No occurence of event Statistične informacije, št. 178/2006 Rapid Reports No 178/2006 3 3. Obremenitve z davki in prispevki za socialno varnost po vrstah dajatev, Slovenija, 1995–2005 Fiscal burden by type, Slovenia, 1995-2005 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 mio SIT Davki in socialni prispevki 975570 1091700 1207698 1367385 1548951 1672435 1881346 2120897 2315099 2505246 2699606 Taxes and social contributions Davki 553038 656922 737437 843134 969635 1028960 1149693 1313863 1443462 1563335 1700196 Taxes D.2 Davki na proizvodnjo in uvoz 381602 446316 495829 574314 668359 700668 771895 878945 963120 1027736 1084897 D.2 Taxes on production and imports D.21 Davki na proizvode in storitve 369084 418401 442770 506634 587951 597109 646009 737786 794799 843679 886131 D.21 Taxes on products Od tega: davek na dodano vrednost (DDV) - - - - 192088 383150 411640 474839 512415 554003 592545 of which: value added tax (VAT) carine 73257 73804 56575 45313 42996 36089 27364 29292 30266 15166 8141 import duties D.29 Drugi davki na proizvodnjo 12518 27915 53059 67680 80408 103559 125886 141158 168321 184057 198766 D.29 Other taxes on production Od tega: davek na izplačane plače 814 14998 34092 42210 51641 65135 80560 90185 104019 113843 119972 of which: payroll tax D.5 Tekoči davki na dohodke, premoženje 169450 209049 239752 261490 294578 324407 372378 430530 478996 531845 613385 D.5 Current taxes on income, wealth, etc. Od tega: davki na dohodke gospodinjstev 144737 169475 191293 201378 224817 248919 284433 316406 344373 372823 394733 of which: taxes on individual or household income davek od dohodkov pravnih oseb 12893 25893 33283 35860 46932 51685 62553 86948 104741 125306 190397 taxes on income or profits of corporations D.91 Davki na kapital 1986 1557 1856 7330 6698 3885 5420 4389 1346 3755 1913 D.91 Capital taxes D.61 Prispevki za socialno varnost 422532 434778 470261 524251 579316 643475 731653 807033 871636 941911 999410 D.61 Social contributions D.611 Dejanski prispevki za socialno varnost 415608 427127 461771 515047 569321 631765 718002 791748 855028 924190 980618 D.611 Actual social contributions D.6111 Delodajalci 197413 178745 177769 196252 217704 242575 270857 300879 324946 349248 382026 D.6111 Employers D.6112 Zaposleni 199238 223293 251635 278678 311140 346822 382594 420408 449969 484228 514528 D.6112 Employees D.6113 Samozaposleni in nezaposleni 18957 25089 32367 40117 40477 42368 64550 70461 80114 90714 84064 D.6113 Self- and non-employed persons D.612 Pripisani prispevki za socialno varnost 6924 7651 8490 9204 9995 11709 13651 15286 16608 17722 18792 D.612 Imputed social contributions V % od BDP / As a % of GDP Davki in socialni prispevki 40,6 39,4 38,4 39,1 39,5 38,9 39,2 39,6 39,8 39,9 40,8 Taxes and social contributions Davki 23,0 23,7 23,4 24,1 24,7 23,9 24,0 24,5 24,8 24,9 25,7 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 16,4 16,4 D.2 Taxes on production and imports D.21 Davki na proizvode in storitve 15,3 15,1 14,1 14,5 15,0 13,9 13,5 13,8 13,7 13,5 13,4 D.21 Taxes on products Od tega: davek na dodano vrednost (DDV) - - - - 4,9 8,9 8,6 8,9 8,8 8,8 9,0 of which: value added tax carine 3,0 2,7 1,8 1,3 1,1 0,8 0,6 0,5 0,5 0,2 0,1 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 3,0 D.29 Other taxes on production Od tega: davek na izplačane plače 0,0 0,5 1,1 1,2 1,3 1,5 1,7 1,7 1,8 1,8 1,8 of which: payroll tax D.5 Tekoči davki na dohodke, premoženje 7,0 7,5 7,6 7,5 7,5 7,5 7,8 8,0 8,2 8,5 9,3 D.5 Current taxes on income, wealth, etc. Od tega: davki na dohodke gospodinjstev 6,0 6,1 6,1 5,8 5,7 5,8 5,9 5,9 5,9 5,9 6,0 of which: taxes on individual or household income davek od dohodkov pravnih oseb 0,5 0,9 1,1 1,0 1,2 1,2 1,3 1,6 1,8 2,0 2,9 of which: 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 0,0 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 15,1 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 14,8 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 5,8 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 7,8 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 1,3 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 0,3 D.612 Imputed social contributions - Ni pojava. / No occurence of event Statistične informacije, št. 178/2006 4 Rapid Reports No 178/2006 4. Razporeditev davkov in prispevkov za socialno varnost po vrstah dajatev in po sektorjih prejemnikih, Slovenija, 2005 Detailed tax and social contribution receipts by type of taxation and receiving sector, Slovenia, 2005 mio SIT Država General govern- ment Centralna država Central govern- ment Lokalna država Local govern- ment Skladi socialne varnosti Social security funds Institucije EU Instituti- ons of the EU Skupaj Total Naziv transakcije S.13 S.1311 S.1313 S.1314 S.212 S.13 + S.212 Transaction Label D.2 DAVKI NA PROIZVODNJO IN UVOZ 1066071 1006635 59436 0 18826 1084897 D.2 TAXES ON PRODUCTION AND IMPORTS D.21 Davki na proizvode 867305 856342 10963 0 18826 886131 D.21Taxes on products Davek na dodano vrednost (DDV) 582020 582020 0 0 10525 592545 Value added type taxes Davki in dajatve na uvoz, razen DDV 2407 2407 0 0 8155 10562 Taxes and duties on imports excluding VAT Uvozne dajatve 0 0 0 0 8141 8141 Import duties Davki na uvoz , razen DDV in uvoznih dajatev 2407 2407 0 0 14 2421 Taxes on imports, excluding VAT and import duties Dajatve na uvožene kmetijske proizvode 0 0 0 0 14 14 Levies on imported agricultural products Denarna nadomestila ob uvozu - - - - - - Monetary compensatory amounts on imports Trošarine 2407 2407 0 0 0 2407 Excise duties Splošni prometni davki 0 0 0 0 0 0 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 282878 271915 10963 0 146 283024 Taxes on products, except VAT and import taxes Trošarine in davki na potrošnjo 227121 227121 0 0 146 227268 Excise duties and consumption taxes Kolkovina na prodajo določenih proizvodov - - - - - - Stamp taxes Davki na finančne in kapitalske transakcije 9480 0 9480 0 0 9480 Taxes on financial and capital transactions Davki ob registraciji avtomobilov 10592 10592 0 0 0 10592 Car registration taxes Davki na zabavo - - - - - - Taxes on entertainment Davki na igre na srečo 14141 14070 71 0 0 14141 Taxes on lotteries, gambling and betting Davki na zavarovalne premije 12840 12840 0 0 0 12840 Taxes on insurance premiums Drugi davki na določene storitve 1413 0 1413 0 0 1413 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 7292 7292 0 0 0 7292 Other taxes on products n.e.c. D.29 Drugi davki na proizvodnjo 198766 150293 48473 0 0 198766 D.29 Other taxes on production Davki na lastništvo/uporabo zemljišč, zgradb v proizvodnji 28508 0 28508 0 0 28508 Taxes on land, buildings or other structures Davki na uporabo osnovnih sredstev v proizvodnji 5053 5053 0 0 0 5053 Taxes on the use of fixed assets Davki na plače in plačilno listo 119972 119972 0 0 0 119972 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 24160 12633 11527 0 0 24160 Taxes on pollution Pavšalna nadomestila DDV 3877 3877 0 0 0 3877 Under-compensation of VAT (flat rate system) Drugi davki na proizvodnjo 17197 8759 8438 0 0 17197 Other taxes on production n.e.c. D.5 TEKOČI DAVKI NA DOHODEK, PREMOŽENJE ITD. 613385 472720 140665 0 0 613385 D.5 CURRENT TAXES ON INCOME, WEALTH, ETC. D.51 Davki na dohodke 592338 452934 139404 0 0 592338 D.51 Taxes on income Davki na dohodek posameznikov ali gospodinjstev 394733 256573 138159 0 0 394733 Taxes on individual or household income Davki na dohodek ali dobiček gospodarskih družb 190397 190397 0 0 0 190397 Taxes on the income or profits of corporations Davki na dobičke od lastnine - - - - - - Taxes on holding gains Davki na dobitke pri igrah na srečo 660 0 660 0 0 660 Taxes on winnings from lottery or gambling Drugi davki na dohodek 6549 5964 585 0 0 6549 Other taxes on income n.e.c. Statistične informacije, št. 178/2006 Rapid Reports No 178/2006 5 4. Razporeditev davkov in prispevkov za socialno varnost po vrstah dajatev in po sektorjih prejemnikih, Slovenija, 2005 (nadaljevanje) Detailed tax and social contribution receipts by type of taxation and receiving sector, Slovenia, 2005 (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 Instituti- ons of the EU Skupaj Total Naziv transakcije S.13 S.1311 S.1313 S.1314 S.212 S.13 + S.212 Transaction Label D.59 Drugi tekoči davki 21047 19786 1261 0 0 21047 D.59 Other current taxes Tekoči davki na premoženje 852 0 852 0 0 852 Current taxes on capital Glavarina - - - - - - Poll taxes Davki na izdatke oseb ali gospodinjstev - - - - - - Expenditure taxes Plačila gospodinjstev za pridobitev dovoljenj, pravic 18450 18450 0 0 0 18450 Payments by households for licences Davki na mednarodne transakcije - - - - - - Taxes on international transactions Drugi tekoči davki 1745 1336 409 0 0 1745 Other current taxes n.e.c. D.91 Davki na kapital 1913 755 1157 0 0 1913 D.91 Capital Taxes Davki na kapitalske transferje 1157 0 1157 0 0 1157 Taxes on capital transfers Dajatve na kapital 0 0 0 0 0 0 Capital levies Drugi davki na kapital 755 755 0 0 0 755 Other capital taxes n.e.c. SKUPAJ DAVČNI PRIHODKI (D.2 + D.5 + D.91) 1681370 1480111 201259 0 18826 1700196 TOTAL TAX RECEIPTS (D.2 + D.5 + D.91) D.611 Dejanski socialni prispevki 980618 10067 0 970551 0 980618 D.611 Actual social contributions Dejanski socialni prispevki delodajalcev 382026 3707 0 378320 0 382026 Employers' actual social contributions Obvezni 382026 3707 0 378320 0 382026 Compulsory employers' actual social contributions Prostovoljni 0 0 0 0 0 0 Voluntary employers' actual social contributions Socialni prispevki zaposlenih 514528 5635 0 508892 0 514528 Employees' social contributions Obvezni 514528 5635 0 508892 0 514528 Compulsory employees' social contributions Prostovoljni 0 0 0 0 0 0 Voluntary employees' social contributions Socialni prispevki samozaposlenih in nezaposlenih 84064 725 0 83339 0 84064 Social contributions by self- and non-employed persons Obvezni 84064 725 0 83339 0 84064 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 18792 12663 5839 290 0 18792 D.612 Imputed social contributions D.995 Kapitalski transferji države drugim sektorjem na osnovi obračunanih, toda neizterljivih davkov in socialnih prispevkov 2948 963 0 1984 0 2948 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, NAJVERJETNEJE NEIZTERLJIVIH ZNESKOV (D.2+D.5+D.91+D.611-D.995) 2659040 1489215 201259 968567 18826 2677866 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, NAJVERJETNEJE NEIZTERLJIVIH ZNESKOV (D.2+D.5+D.91+D.61-D.995) 2677832 1501878 207097 968856 18826 2696658 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. 178/2006 6 Rapid Reports No 178/2006 5. Klasifikacija domačih davkov in prispevkov za socialno varnost na najnižji ravni po kategorijah ESR 1995, Slovenija, 2000–2005 Detail classification of national taxes and social contributions according to ESA 1995, Slovenia, 2000-2005 Oznaka v/ Code ESR95 Naziv transakcije 2000 2001 2002 2003 2004 2005 Transaction Label TRD2 DAVKI NA PROIZVODNJO IN UVOZ 700668 771895 878945 963120 1016749 1066071 TAXES ON PRODUCTION AND IMPORTS TRD21 Davki na proizvode 597109 646009 737786 794799 832692 867305 Taxes on products TRD211 Davki tipa DDV (1-2) 383150 411640 474839 512415 547988 582020 Value added type taxes (1-2) 1 Celotni prihodki davkov tipa DDV 383150 411640 474839 512415 554003 592545 1 Total VAT revenues Obračunani DDV (1+2-3) 107816 92291 100300 61870 297495 477035 VAT accrual assessment (1+2-3) 1 Prenos iz preteklega obdobja 129634 138716 144379 169931 181380 172607 1 Surplus of VAT from previous period 2 Obveznost DDV 282227 318376 368670 386244 603768 768252 2 VAT due to be paid 3 Presežek DDV 304046 364801 412749 494306 487653 463824 3 Exceeding VAT DDV iz uvoza 278299 322535 377543 454737 260118 119387 VAT from customs declarations Negativna kompenzacija kmetov v pavšalnem nadomestilu DDV 2965 3186 3004 4191 3610 3877 Negative compensation of farmers in a VAT flat rate system (-) 2 od katerih prihodki institucij EU - - - - 6016 10525 2 of which revenues of EU Institutions TRD212 Davki in dajatve na uvoz razen DDV 57336 53149 49291 52775 22385 2407 Taxes and duties on imports excluding VAT TRD2121 Uvozne dajatve 36089 27364 29292 30266 10224 0 Import duties Carina (1-2) 36089 27364 29292 30266 10224 0 Customs duties (1-2) 1 Celotni prihodki carin 36089 27364 29292 30266 15166 8141 1 Total customs revenues 2 od katerih prihodki institucij EU - - - - 4942 8141 2 of which revenues of EU Institutions TRD2122 Davki na uvoz razen DDV in uvoznih dajatev 21246 25785 19999 22509 12161 2407 Taxes on imports, excluding VAT and import duties TRD2122A Dajatve na uvožene kmetijske proizvode (1-2) 1747 1060 1581 2446 819 0 Levies on imported agricultural products (1-2) 1 Celotni prihodki dajatev na uvožene kmetijske proizvode 1747 1060 1581 2446 848 14 1 Total revenues of agricultural levies 2 od katerih prihodki institucij EU - - - - 29 14 2 of which revenues of EU Institutions TRD2122C Trošarine na uvožene proizvode 17669 22841 16541 18222 10555 2407 Excise duties on imports TRD2122D Carina od fizičnih oseb 198 122 63 80 60 - Customs duties paid by individuals TRD2122D Posebne uvozne davščine in carinske takse 1632 1763 1814 1761 728 - Special import duties and customs charges TRD214 Davki na proizvode razen DDV in uvoznih davkov 156623 181220 213656 229608 262319 282878 Taxes on products, except VAT and import taxes TRD214A Celotni prihodki trošarin (1-2) 116954 144705 173488 184439 210129 227121 Total excise revenues (1-2) 1 Trošarine (1+2+3+4+5+6-7) 116954 144705 173488 184439 210129 227268 1 Excise duties and consumption taxes (1+2+3+4+5+6-7) 1 Alkohol in alkoholne pijače 9418 12604 13610 14376 14597 15057 1 Alcohol and alcoholic drinks 2 Mineralna olja in plin 96976 124162 137657 141373 151682 154783 2 Mineral oil and gas 3 Tobačni izdelki 23219 26292 37203 45297 54139 59654 3 Tobacco 4 Prostocarinske prodajalne 5010 4488 1559 1616 241 - 4 Duty-free shops Alkohol in alkoholne pijače 824 828 369 303 41 - Alcohol and alcoholic drinks Tobačni izdelki 4186 3660 1189 1313 200 - Tobacco 5 Električna energija in premog - - - - 24 34 5 Electric power and coal 6 Dajatev na sladkor - - - - - 146 6 Sugar levies 7 Trošarine na uvožene proizvode 17669 22841 16541 18222 10555 2407 7 Excises from imports 2 od katerih prihodki institucij EU - - - - - 146 2 of which revenues of EU Institutions TRD214C Davki na promet nepremičnin od pravnih oseb 2565 3280 3713 2873 2856 3014 Tax on sale of immovable property - from legal entities TRD214C Davki na promet nepremičnin od fizičnih oseb 2874 3150 3806 4202 5130 6466 Tax on sale of immovable property - from individuals TRD214D Davek od novih motornih vozil 4215 5254 5913 7966 10800 10123 Tax on sales of new motor vehicles TRD214D Davek od rabljenih motornih vozil 439 320 284 335 592 468 Tax on sales of used motor vehicles TRD214F Davek od posebnih iger na srečo 5942 7015 8007 9392 11348 13400 Tax on special gambling (gambling in casinos) TRD214F Davek od klasičnih iger na srečo 330 403 512 458 610 669 Tax on classical gambling (lottery…) TRD214F Posebni davek na igralne avtomate 1066 1078 915 547 394 71 Special tax on slot machines TRD214G Davek od prometa zavarovalnih storitev 8945 8616 9726 10724 11999 12840 Tax on insurance services TRD214H Turistična taksa 733 778 831 880 968 1413 Sojourn tax TRD214I Prometni davek na proizvode 2599 - - - - - Turnover tax on goods TRD214I Prometni davek na storitve 2963 - - - - - Turnover tax on services TRD214L Takse za obremenjevanje zraka 6998 6620 6462 7791 7495 7292 Taxes on air pollution TRD29 Drugi davki na proizvodnjo 103559 125886 141158 168321 184057 198766 Other taxes on production TRD29A Nadomestilo za uporabo stavbnega zemlj., prejeto od pravnih oseb 14986 17762 18498 19286 19801 20373 Compensation for the use of building- ground - paid by legal entities TRD29A Nadomestilo za uporabo stavbnega zemlj., prejeto od fizičnih oseb 3857 4530 5303 5980 7057 8135 Compensation for the use of building- ground - paid by natural persons TRD29B Pristojb. za reg. mot. vozil, plovil, letal, prejeto od pravnih oseb 2922 3054 3393 3809 4036 5053 Registration fees on motor vehicles, boats and airplanes - paid by legal entities Statistične informacije, št. 178/2006 Rapid Reports No 178/2006 7 5. Klasifikacija domačih davkov in prispevkov za socialno varnost na najnižji ravni po kategorijah ESR 1995, Slovenija, 2000-2005 Detail classification of national taxes and social contributions according to ESA 1995, Slovenia, 2000-2005 Oznaka v/ Code ESR95 Naziv transakcije 2000 2001 2002 2003 2004 2005 Transaction Label TRD29B Takse za registracijo kmetijskih traktorjev 14 12 1 - - - Registration fees on tractors TRD29C Davek na izplačane plače 65135 80560 90185 104019 113843 119972 Payroll tax TRD29F Vodna povračila 1008 1238 3379 3918 3413 4350 Tax on water pollution TRD29F Komunalna taksa 1721 2194 5293 11683 11327 12115 Charges on use of water TRD29F Taksa za obremenjevanje zraka s trdimi gorivi 626 923 1549 4082 6602 4269 Tax on waste pollution TRD29F Prispevek NEK skladu za financiranje razgradnje NEK 3869 3941 3232 1740 1208 1783 Contribution of Nuclear power plant to finance its decomposition TRD29F Nadomestila zaradi omejene rabe prostora na območju jedrskega objekta - - - - - 1643 Indemnity for restricted use of area on the territory of Nuclear power plant TRD29G Negativna kompenzacija kmetov v pavšalnem nadomestilu DDV 2965 3186 3004 4191 3610 3877 Negative compensation of farmers in a VAT flat rate system TRD29H Koncesijski prihodki 326 609 817 1800 4166 11761 Concessions TRD29H Koncesijske dajatve iz posebnih iger na srečo 6130 7878 6505 7813 8994 5435 Concessions duties on special gambling (gambling in casinos) TRD5 TEKOČI DAVKI NA DOHODEK, PREMOŽENJE ITD. 324407 372378 430530 478996 531845 613385 CURRENT TAXES ON INCOME, WEALTH, ETC. TRD51 Davki na dohodke 311020 357768 415386 461161 511882 592338 Taxes on income TRD51A Dohodnina 243883 277604 307050 333555 358288 356336 Personal income tax - wages and salaries TRD51A Dohodnina - pokojnine 3376 3389 3691 3491 3551 9020 Personal income tax - pensions TRD51A Dohodnina - pogodbeno delo 5171 5530 6149 6263 6465 15927 Personal income tax - contractual work TRD51A Dohodnina - državne in druge nagrade 742 746 892 1082 1438 3895 Personal income tax - state and other awards TRD51A Dohodnina - dejavnosti 15746 18142 19495 22548 24774 31007 Personal income tax – entrepreneurial activities TRD51A Letni poračun -20000 -20978 -20871 -22566 -21693 -21453 Annual final assessment TRD51B Davek od dohodkov pravnih oseb 51685 62553 86948 104741 125306 190397 Tax on income or profits of corporations TRD51D Davki na dobitke pri igrah na srečo 391 443 599 430 612 660 Tax on winnings from lottery or gambling TRD51E Posebni davek na določene prejemke 4209 4315 4805 4406 4452 4878 Tax on work-contracts TRD51E Avtorske pravice in izumi 5728 6012 6621 7198 8685 1671 Tax on income - copy rights, patents and trademarks TRD51E Posebni prispevek za obnovo Posočja 88 13 7 13 3 0 Special contribution for the reconstruction of Posocje region TRD59 Drugi tekoči davki 13387 14610 15144 17835 19962 21047 Other current taxes TRD59A Davek od premoženja stavb 507 379 450 532 604 623 Property tax on buildings TRD59A Davek od vikendov 177 161 174 191 214 220 Property tax on weekend cottages TRD59A Davek od plovil 2 3 3 5 7 9 Property tax on boats TRD59D Pristojb. za reg.mot. vozil, plovil, letal od fizičnih oseb 11841 13158 13587 16036 17970 18450 Registration fees on motor vehicles, boats and airplanes - paid by individuals TRD59F Požarna taksa 860 908 930 1072 1168 1745 Fire protection tax TRD91 Davki na kapital 3885 5420 4389 1346 3755 1913 Capital Taxes TRD91A Davek na dediščine in darila 426 586 636 979 941 1157 Inheritance and gift tax TRD91B Odškodnina za spremembo namembnosti zemljišč 2413 1706 1923 22 -1 0 Payments for the change of use of agricultural and forest land TRD91C Davek na bilančno vsoto bank 1046 3128 1829 346 2.815 755 Tax on balance wealth paid by banks SKUPAJ DAVČNI PRIHODKI (TRD2+TRD5+TRD91) 1028960 1149693 1313863 1443462 1552348 1681370 TOTAL TAX RECEIPTS (TRD.2 + TRD.5 + TRD.91) TRD611 Dejanski prispevki za socialno varnost 631765 718002 791748 855028 924190 980618 Actual social contributions TRD6111 Socialni prispevki delodajalcev 242575 270857 300879 324946 349248 382026 Employers' actual social contributions Prispevki za zaposlovanje 877 981 1091 1179 1266 1405 Contributions for employment Prispevki za porodniško varstvo 1427 1640 1797 1957 2080 2302 Contributions for maternity leave Prispevki za zdravstveno zavarovanje 99162 112902 127928 137971 148409 165820 Contributions for health insurance Prispevki za pokojninsko in invalidsko zavarovanje 141110 155334 170063 183839 197493 212500 Contributions for pension and disability insurance TRD6112 Socialni prispevki delojemalcev 346822 382594 420408 449969 484228 514528 Employees' social contributions Prispevki za zaposlovanje 2236 2476 2730 2953 3132 3294 Contributions for employment Prispevki za porodniško varstvo 1729 1703 2005 2164 2237 2342 Contributions for maternity leave Prispevki za zdravstveno zavarovanje 103410 113724 124754 129952 139375 148560 Contributions for health insurance Prispevki za pokojninsko in invalidsko zavarovanje 239447 264692 290920 314899 339485 360332 Contributions for pension and disability insurance TRD6113 Socialni prispevki samozaposlenih in nezaposlenih 42368 64550 70461 80114 90714 84064 Social contributions by self- and non- employed persons Prispevki za zaposlovanje 174 308 325 328 408 354 Contributions for employment Prispevki za porodniško varstvo 196 331 339 347 463 372 Contributions for maternity leave Prispevki za zdravstveno zavarovanje 14075 20737 24417 32043 39098 31036 Contributions for health insurance Prispevki za pokojninsko in invalidsko zavarovanje 27923 43174 45379 47396 50746 52303 Contributions for pension and disability insurance - Ni pojava. / No occurence of event Statistične informacije, št. 178/2006 8 Rapid Reports No 178/2006 METODOLOŠKA POJASNILA METHODOLOGICAL EXPLANATIONS Namen raziskovanja Purpose of the survey Ta številka Statističnih informacij prikazuje 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 tujina (podsektor institucije Evropske unije) za leto 2004 so 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. Ti prejemki se v nacionalnih računih prikažejo obračunsko, po bruto načelu. 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. Those revenues are recorded in national accounts as accrual amounts in round gross principle. 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 2005 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 2005, 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 od 2000 do 2005. 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 2005. 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 Podatke smo pridobili iz naslednjih podatkovnih virov: The following data sources were used: − Od leta 2005 je naš glavni podatkovni vir Ministrstvo za finance. Le- to nam mesečno posreduje podatke iz Bilance prihodkov in odhodkov državnega proračuna, Bilance prihodkov in odhodkov občinskih proračunov, Bilance Zavoda za pokojninsko in invalidsko zavarovanje in Bilance Zavoda za zdravstveno zavarovanje. Podatki o državnem proračunu ter blagajnah ZPIZ in ZZZS so Statističnemu uradu RS sporočeni v 10 dneh po koncu tekočega meseca, podatki o proračunu občin pa v 70 dneh po koncu tekočega meseca. − From 2005 on the Ministry of Finance of the Republic of Slovenia has been providing monthly data on State Budget, Pension Fund and Health Fund Budgets and Local Government Budgets. Data are available within 10 days after the end of the month for State Budget, Pension Fund and Health Fund Budgets, while Local Government Budgets have a delay of 70 days after the end of the current month. − Do leta 2005 smo uporabljali kot glavni podatkovni vir mesečna poročila o vplačanih, razporejenih in vrnjenih javnofinančnih prihodkih (Poročilo B-2) Uprave RS za javna plačila (UJP). Ta je mesečna plačila javnofinančnih prihodkov zbirala in obdelovala po podsektorjih države, podatke pa posredovala Statističnemu uradu RS v 10 dneh po koncu tekočega meseca. − Until 2005 monthly report on payments of all public revenues (B-2 report) was 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 within 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 within 45 days after the end of the period. Statistične informacije, št. 178/2006 Rapid Reports No 178/2006 9 − Carinska uprava RS je vir tudi za mesečne podatke o trošarinah; priskrbi jih v 45 dneh po koncu obdobja. − The Customs Administration provides also monthly data on excises within 45 days after the end of the period. − Ministrstvo za finance RS priskrbi letni podatek o davku na dobiček gospodarskih družb, in sicer v 14 mesecih po koncu obračunskega leta. − The Ministry of Finance provides annual 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 bila Eurostatova publikacija Statistics in Focus, št. 19/2006. − The data source on fiscal burden in the European Union was Eurostat’s publication Statistics in Focus, No. 19/2006. 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 se delijo 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 kmetov 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 dobičke javnih podjetij, ki imajo monopol na uvoz posameznega blaga ali storitev. 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. Statistične informacije, št. 178/2006 10 Rapid Reports No 178/2006 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 na prodajo določenih proizvodov, davke na finančne in kapitalske transakcije, davke na registracijo vozil, davke na igre na srečo, davke na zavarovalne premije, druge davke na določene storitve (hotelske, transportne, komunikacijske, oglaševalske idr.), splošne prodajne ali prometne davke in dobičke fiskalnih monopolov ter izvozne dajatve. 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, 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. Po načelu enomesečne časovne prilagoditve denarnega toka so bili do leta 2005 obračunani 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. Od leta 2005 pa je zaradi manjšega obsega teh prilagoditev v celotni vrednosti, od davkov na proizvodnjo in uvoz po načelu enomesečne časovne prilagoditve, zajet le 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. Until year 2005 time adjusted taxes 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. From 2005, we register with one-month adjusted cash method only payroll taxes among all Taxes on production and imports, due to small values of those time adjustments as the whole. 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. Annual 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, 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 Statistične informacije, št. 178/2006 Rapid Reports No 178/2006 11 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 in popravljena za koeficient, ki odraža delež obračunanih in neplačanih prispevkov v celotnih prispevkih za socialno varnost. 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 so ocenjeni z metodo ekstrapolacije na podlagi Ankete o stroških dela iz leta 2000. 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. 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 socialnih prispevkov delodajalcev in delojemalcev ter zmanjševanje carin in ostalih uvoznih dajatev. V letu 2005 so se skupne obremenitve z davki in prispevki za socialno varnost v deležu BDP močno povečale, v glavnem na račun davka od dohodka pravnih oseb. 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 the reduction of social contributions of employers and employees and the reduction of customs and other import duties. In 2005, the share of GDP of total fiscal burden increased strongly due to accrual taxes on income or profits on corporations. Posledično se je spremenila osnovna sestava fiskalnih obremenitev, tako da se je delež davkov povečal, delež prispevkov za socialno varnost pa je ostal na približno enaki ravni. Temu ustrezno se je spremenila tudi sestava prihodkov po podsektorjih države. Delež prihodkov centralne države se je povečal, delež prihodkov lokalne države in delež prihodkov skladov socialne varnosti pa sta se počasi zmanjševala. Consequently, the main structure of the fiscal burden has changed, so that there was an increase in the share of taxes and stagnation in the share of social contributions. Regarding this fact, the structure of the receiving subsectors of general government has been changed. An increase in the share of central government revenues and a slow decrease in the share of local government and social security funds revenues were recorded. V letih od 2000 do 2005 so se med davki na proizvode najbolj povečevali davki na nepremičnine za fizične osebe, davki od posebnih iger na srečo, davki na zavarovalne storitve, turistične takse ter vodna povračila in komunalne takse ter koncesijski prihodki. From 2000 to 2005 there were several taxes on products which were constantly increasing, such as taxes on sale of immovable property from individuals, taxes on special gambling, tax on insurance services, sojourn tax and charges on the use of water, tax on waste pollution and revenues from concessions. Navedeni podatki o davku od dohodkov pravnih oseb za časovno vrsto od leta 1995 do leta 2005 so revidirani podatki. Revizija je bila opravljena zaradi ponovnega izračuna ocen obračunske vrednosti tega davka. Audited data are published for the tax on income or profits of corporations for time series from 1995 to 2005. The audit was done due to renewal of calculation of accrual amounts of the tax on income or profits of corporations. 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 - Urednica podzbirke Karmen Hren - Slovensko besedilo jezikovno uredila Ivanka Zobec - Angleško besedilo jezikovno uredil Boris Panič - Naklada 105 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 - Subject-matter editor Karmen Hren - Slovene language editor Ivanka Zobec - English language editor Boris Panič - Total print run 105 copies - ISSN of collection 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.