24. OKTOBER 2008 24 OCTOBER 2008 št./No 46 3 NACIONALNI RAČUNI NATIONAL ACCOUNTS št./No 3 OBREMENITVE Z DAVKI IN PRISPEVKI ZA SOCIALNO VARNOST, SLOVENIJA, 2002-2007 FISCAL BURDEN OF TAXABLE PERSONS BY TAXES AND SOCIAL CONTRIBUTIONS, SLOVENIA, 2002-2007 Delež skupnih obremenitev z davki in prispevki za socialno varnost (fiskalnih obremenitev) v BDP se je leta 2007 v primerjavi z letom 2006 zmanjšal za 0,2 odstotne točke in je znašal 38,5 % BDP. V letu 2007 se je tako ponovil trend iz leta 2006, ko se je delež davkov in prispevkov za socialno varnost v BDP (prvič po letu 2000) zmanjšal. In 2007 the share of total fiscal burden amounted to 38.5% of GDP, which is 0.2 of a percentage point less than in 2006. In 2006 the share of total fiscal burden in GDP decreased for the first time since 2000 and that trend in 2007 repeat again. V okviru fiskalnih obremenitev se je delež davčnih prihodkov v BDP leta 2007 v primerjavi z letom 2006 nekoliko povečal (za 0,1 odstotne točke na 24,5 % BDP), delež prispevkov za socialno varnost pa se je zmanjšal (za 0,3 odstotne točke na 14,0 % BDP) - dosegel je celo najnižjo raven v BDP po letu 1995 in tako prispeval k zmanjšanju celotnih obremenitev z davki in prispevki za socialno varnost v BDP v letu 2007. Within the framework of total fiscal burden the share of tax revenues in GDP in 2007 increased a little bit in comparison with 2006 (by 0.1 of a percentage point to 24.5% of GDP), while the share of social contributions in GDP decreased (by 0.3 of a percentage point to 14.0% of GDP), reaching the lowest level in GDP since 1995 and contributing the most to the reduction of total fiscal burden in GDP in 2007. V okviru davčnih prihodkov smo največjo rast, merjeno v odstotkih od BDP, v letu 2007 zabeležili pri davku od dohodkov pravnih oseb, največji padec pa pri davku na izplačane plače. Deleža dohodnine in davka na dodano vrednost v BDP že od leta 2002 naprej ostajata na približno enaki ravni. V okviru prispevkov za socialno varnost je delež dejanskih socialnih prispevkov v BDP v letu 2007 dosegel najnižjo raven po letu 1995, delež pripisanih socialnih prispevkov pa v BDP še naprej ohranja približno enak delež. Within the framework of tax revenues, the largest growth as a percentage of GDP in 2007 was recorded for taxes on the income of corporations. The largest fall was recorded for the payroll tax, while the shares of the personal income tax and the value added tax in GDP have been approximately the same since 2002. Within the framework of social contributions, in 2007 the share of actual social contributions in GDP reached the lowest level since 1995, while the share of imputed social contributions in GDP remained approximately the same as in the previous years. Leta 2007 je Slovenija v evropski proračun prispevala 139 milijonov EUR ali 1,0 % vseh davkov in prispevkov za socialno varnost. In 2007 Slovenia contributed to the Community budget EUR 139 million or 1.0% of total revenues from fiscal burden. Slika 1: Deleži pomembnejših davkov v BDP, Slovenija, 2002-2007 Chart 1: The shares of some important taxes in GDP, Slovenia, 2002-2007 © SURS Leto / Year % BDP / % of GDP Dohodnina Taxes on individual income Davek od dohodkov pravnih oseb Taxes on income of corporations Davek na izplačane plače Payroll tax Davek na dodano vrednost Value added tax 0 1 2 3 4 5 6 7 8 9 10 2002 2003 2004 2005 2006 2007 Statistične informacije, št. 46/2008 2 Rapid Reports No 46/2008 1. Obremenitve z davki in prispevki za socialno varnost, Slovenija, 1995-2007 Fiscal burden, Slovenia, 1995-2007 Skupaj Total Davki Taxes Socialni prispevki Social contributions Skupaj Total Davki Taxes Socialni prispevki Social contributions Skupaj Total Davki Taxes Socialni prispevki Social contributions mio EUR struktura (%) / structure (%) % BDP / % of GDP 1995 4062 2308 1754 100,0 56,8 43,2 40,0 22,7 17,3 1995 1996 4547 2741 1806 100,0 60,3 39,7 38,8 23,4 15,4 1996 1997 5032 3077 1954 100,0 61,2 38,8 37,7 23,1 14,7 1997 1998 5697 3518 2179 100,0 61,8 38,2 38,6 23,8 14,8 1998 1999 6456 4046 2409 100,0 62,7 37,3 39,0 24,4 14,5 1999 2000 6969 4294 2675 100,0 61,6 38,4 37,7 23,2 14,5 2000 2001 7839 4798 3042 100,0 61,2 38,8 38,0 23,2 14,7 2001 2002 8837 5483 3354 100,0 62,0 38,0 38,2 23,7 14,5 2002 2003 9647 6023 3623 100,0 62,4 37,6 38,4 24,0 14,4 2003 2004 10449 6524 3925 100,0 62,4 37,6 38,6 24,1 14,5 2004 2005 11195 7030 4165 100,0 62,8 37,2 39,0 24,5 14,5 2005 2006 11995 7567 4428 100,0 63,1 36,9 38,7 24,4 14,3 2006 2007 13258 8444 4814 100,0 63,7 36,3 38,5 24,5 14,0 2007 2. Razporeditev davkov in prispevkov za socialno varnost po sektorjih prejemnikih, Slovenija, 1995-2007 Tax and social contribution receipts by receiving sector, Slovenia, 1995-2007 Skupaj Total Država General government Centralna država Central government Lokalna država Local government Skladi socialne varnosti Social security funds Institucije EU Institutions of the EU S.13 + S.212 S.13 S.1311 S.1313 S.1314 S.212 mio EUR 1995 4062 4062 2103 263 1696 - 1996 4547 4547 2477 307 1762 - 1997 5032 5032 2778 347 1907 - 1998 5697 5697 3189 381 2128 - 1999 6456 6456 3636 468 2352 - 2000 6969 6969 3843 517 2609 - 2001 7839 7839 4280 593 2966 - 2002 8837 8837 4898 669 3270 - 2003 9647 9647 5369 747 3532 - 2004 10449 10403 5773 812 3817 46 2005 11195 11116 6223 842 4051 79 2006 11995 11905 6663 933 4308 90 2007 13258 13119 7226 1207 4686 139 struktura (%) / structure (%) 1995 100,0 100,0 51,8 6,5 41,8 - 1996 100,0 100,0 54,5 6,8 38,8 - 1997 100,0 100,0 55,2 6,9 37,9 - 1998 100,0 100,0 56,0 6,7 37,3 - 1999 100,0 100,0 56,3 7,2 36,4 - 2000 100,0 100,0 55,1 7,4 37,4 - 2001 100,0 100,0 54,6 7,6 37,8 - 2002 100,0 100,0 55,4 7,6 37,0 - 2003 100,0 100,0 55,7 7,7 36,6 - 2004 100,0 99,6 55,3 7,8 36,5 0,4 2005 100,0 99,3 55,6 7,5 36,2 0,7 2006 100,0 99,2 55,5 7,8 35,9 0,8 2007 100,0 99,0 54,5 9,1 35,3 1,0 - Ni pojava. / No occurence of event. Statistične informacije, št. 46/2008 Rapid Reports No 46/2008 3 3. Obremenitve z davki in prispevki za socialno varnost po vrsti dajatve, Slovenija, 2002-2007 Fiscal burden by type, Slovenia, 2002-2007 2002 2003 2004 2005 2006 2007 mio EUR Davki in socialni prispevki 8837 9647 10449 11195 11995 13258 Taxes and social contributions Davki 5483 6023 6524 7030 7567 8444 Taxes D.2 Davki na proizvodnjo in uvoz 3668 4019 4289 4527 4725 5163 D.2 Taxes on production and imports D.21 Davki na proizvode in storitve 3079 3319 3520 3697 3954 4440 D.21 Taxes on products od tega davek na dodano vrednost (DDV) 1981 2140 2311 2472 2647 2942 of which: Value added tax (VAT) carine 122 126 63 34 42 85 Import duties D.29 Drugi davki na proizvodnjo 589 700 768 830 772 723 D.29 Other taxes on production od tega: davek na izplačane plače 376 434 475 501 445 378 of which: Payroll tax D.5 Tekoči davki na dohodke, premoženje 1797 1999 2219 2495 2836 3272 D.5 Current taxes on income, wealth, etc. od tega: davki na dohodke gospodinjstev 1320 1437 1556 1583 1791 1979 of which: Taxes on individual income davek od dohodkov pravnih oseb 363 437 523 795 920 1161 Taxes on income of corporations D.91 Davki na kapital 18 6 16 8 6 9 D.91 Capital taxes D.61 Prispevki za socialno varnost 3354 3623 3925 4165 4428 4814 D.61 Social contributions D.611 Dejanski prispevki za socialno varnost 3304 3568 3857 4092 4352 4733 D.611 Actual social contributions D.6111 Delodajalci 1256 1356 1457 1594 1697 1852 D.6111 Employers D.6112 Zaposleni 1754 1878 2021 2147 2281 2490 D.6112 Employees D.6113 Samozaposleni in nezaposleni 294 334 379 351 374 392 D.6113 Self- and non-employed persons D.612 Pripisani prispevki za socialno varnost 50 55 68 73 76 80 D.612 Imputed social contributions v % od BDP / as % of GDP Davki in socialni prispevki 38,2 38,4 38,6 39,0 38,7 38,5 Taxes and social contributions Davki 23,7 24,0 24,1 24,5 24,4 24,5 Taxes D.2 Davki na proizvodnjo in uvoz 15,9 16,0 15,8 15,8 15,2 15,0 D.2 Taxes on production and imports D.21 Davki na proizvode in storitve 13,3 13,2 13,0 12,9 12,7 12,9 D.21 Taxes on products od tega davek na dodano vrednost (DDV) 8,6 8,5 8,5 8,6 8,5 8,5 of which: Value added tax (VAT) carine 0,5 0,5 0,2 0,1 0,1 0,2 Import duties D.29 Drugi davki na proizvodnjo 2,5 2,8 2,8 2,9 2,5 2,1 D.29 Other taxes on production od tega davek na izplačane plače 1,6 1,7 1,8 1,7 1,4 1,1 of which: Payroll tax D.5 Tekoči davki na dohodke, premoženje 7,8 8,0 8,2 8,7 9,1 9,5 D.5 Current taxes on income, wealth, etc. od tega: davki na dohodke gospodinjstev 5,7 5,7 5,7 5,5 5,8 5,7 of which: Taxes on individual income davek od dohodkov pravnih oseb 1,6 1,7 1,9 2,8 3,0 3,4 Taxes on income of corporations D.91 Davki na kapital 0,1 0,0 0,1 0,0 0,0 0,0 D.91 Capital taxes D.61 Prispevki za socialno varnost 14,5 14,4 14,5 14,5 14,3 14,0 D.61 Social contributions D.611 Dejanski prispevki za socialno varnost 14,3 14,2 14,2 14,3 14,0 13,7 D.611 Actual social contributions D.6111 Delodajalci 5,4 5,4 5,4 5,6 5,5 5,4 D.6111 Employers D.6112 Zaposleni 7,6 7,5 7,5 7,5 7,4 7,2 D.6112 Employees D.6113 Samozaposleni in nezaposleni 1,3 1,3 1,4 1,2 1,2 1,1 D.6113 Self- and non-employed persons D.612 Pripisani prispevki za socialno varnost 0,2 0,2 0,3 0,3 0,2 0,2 D.612 Imputed social contributions Statistične informacije, št. 46/2008 4 Rapid Reports No 46/2008 4. Razporeditev davkov in prispevkov za socialno varnost po vrsti dajatve in po sektorjih prejemnikih, Slovenija, 2007 Detailed tax and social contribution receipts by type of taxation and receiving sector, Slovenia, 2007 mio EUR 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 5025 4745 279 0 139 5163 D.2 TAXES ON PRODUCTION AND IMPORTS D.21 Davki na proizvode 4301 4237 64 0 139 4440 D.21Taxes on products Davek na dodano vrednost (DDV) 2888 2888 0 0 54 2942 Value added type taxes Davki in dajatve na uvoz, razen DDV 10 10 0 0 85 95 Taxes and duties on imports excluding VAT Uvozne dajatve 0 0 0 0 85 85 Import duties Davki na uvoz , razen DDV in uvoznih dajatev 10 10 0 0 0 11 Taxes on imports, excluding VAT and import duties Dajatve na uvožene kmetijske proizvode 0 0 0 0 0 0 Levies on imported agricultural products Denarna nadomestila ob uvozu - - - - - - Monetary compensatory amounts on imports Trošarine 10 10 0 0 0 10 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 1403 1339 64 0 0 1403 Taxes on products, except VAT and import taxes Trošarine in davki na potrošnjo 1124 1124 0 0 0 1123 Excise duties and consumption taxes Kolkovina na prodajo določenih proizvodov - - - - - - Stamp taxes Davki na finančne in kapitalske transakcije 57 0 57 0 0 57 Taxes on financial and capital transactions Davki ob registraciji avtomobilov 62 62 0 0 0 62 Car registration taxes Davki na zabavo - - - - - - Taxes on entertainment Davki na igre na srečo 67 67 0 0 0 67 Taxes on lotteries, gambling and betting Davki na zavarovalne premije 65 65 0 0 0 65 Taxes on insurance premiums Drugi davki na določene storitve 7 0 7 0 0 7 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 21 21 0 0 0 21 Other taxes on products n.e.c. D.29 Drugi davki na proizvodnjo 723 508 215 0 0 723 D.29 Other taxes on production Davki na lastništvo/uporabo zemljišč, zgradb v proizvodnji 137 0 137 0 0 137 Taxes on land, buildings or other structures Davki na uporabo osnovnih sredstev v proizvodnji 21 21 0 0 0 21 Taxes on the use of fixed assets Davki na plače in plačilno listo 378 378 0 0 0 378 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 85 49 37 0 0 85 Taxes on pollution Pavšalna nadomestila DDV 18 18 0 0 0 18 Under-compensation of VAT (flat rate system) Drugi davki na proizvodnjo 84 43 42 0 0 84 Other taxes on production n.e.c. D.5 TEKOČI DAVKI NA DOHODEK, PREMOŽENJE ITD. 3272 2380 892 0 0 3272 D.5 CURRENT TAXES ON INCOME, WEALTH, ETC. D.51 Davki na dohodke 3175 2287 888 0 0 3175 D.51 Taxes on income Davki na dohodek posameznikov ali gospodinjstev 1979 1094 885 0 0 1979 Taxes on individual or household income Davki na dohodek ali dobiček gospodarskih družb 1161 1161 0 0 0 1161 Taxes on the income or profits of corporations Davki na dobičke od lastnine - - - - - - Taxes on holding gains Davki na dobitke pri igrah na srečo 3 0 3 0 0 3 Taxes on winnings from lottery or gambling Drugi davki na dohodek 32 32 0 0 0 32 Other taxes on income n.e.c. Statistične informacije, št. 46/2008 Rapid Reports No 46/2008 5 4. Razporeditev davkov in prispevkov za socialno varnost po vrsti dajatve in po sektorjih prejemnikih, Slovenija, 2007 (nadaljevanje) Detailed tax and social contribution receipts by type of taxation and receiving sector, Slovenia, 2007 (continued) mio EUR 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 97 93 4 0 0 97 D.59 Other current taxes Tekoči davki na premoženje 4 0 4 0 0 4 Current taxes on capital Glavarina - - - - - - Poll taxes Davki na izdatke oseb ali gospodinjstev - - - - - - Expenditure taxes Plačila gospodinjstev za pridobitev dovoljenj, pravic 87 87 0 0 0 87 Payments by households for licences Davki na mednarodne transakcije - - - - - - Taxes on international transactions Drugi tekoči davki 6 6 0 0 0 6 Other current taxes n.e.c. D.91 Davki na kapital 9 0 9 0 0 9 D.91 Capital Taxes Davki na kapitalske transferje 9 0 9 0 0 9 Taxes on capital transfers Dajatve na kapital 0 0 0 0 0 0 Capital levies Drugi davki na kapital 0 0 0 0 0 0 Other capital taxes n.e.c. SKUPAJ DAVČNI PRIHODKI (D.2 + D.5 + D.91) 8305 7125 1180 0 139 8444 TOTAL TAX RECEIPTS (D.2 + D.5 + D.91) D.611 Dejanski socialni prispevki 4733 49 0 4685 0 4733 D.611 Actual social contributions Dejanski socialni prispevki delodajalcev 1852 18 0 1834 0 1852 Employers' actual social contributions Obvezni 1852 18 0 1834 0 1852 Compulsory employers' actual social contributions Prostovoljni 0 0 0 0 0 0 Voluntary employers' actual social contributions Socialni prispevki zaposlenih 2490 27 0 2463 0 2490 Employees' social contributions Obvezni 2490 27 0 2463 0 2490 Compulsory employees' social contributions Prostovoljni 0 0 0 0 0 0 Voluntary employees' social contributions Socialni prispevki samozaposlenih in nezaposlenih 392 4 0 388 0 392 Social contributions by self- and non- employed persons Obvezni 392 4 0 388 0 392 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 80 52 28 1 0 80 D.612 Imputed social contributions D.995 Kapitalski transferi države drugim sektorjem na osnovi obračunanih, toda neizterljivih davkov in socialnih prispevkov 14 5 0 10 0 14 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) 13024 7170 1180 4675 139 13163 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) 13104 7221 1207 4676 139 13243 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. 46/2008 6 Rapid Reports No 46/2008 5. Klasifikacija domačih davkov in prispevkov za socialno varnost kot prihodkov sektorja država (S.13) na najnižjem nivoju po kategorijah ESR 1995, Slovenija, 2002-2007 Detail classification of national taxes and social contributions as revenue of the general government (S.13) according to ESA 1995, Slovenia, 2002-2007 mio EUR ESR95 oznaka Code ESR95 Naziv transakcije 2002 2003 2004 2005 2006 2007 Transaction Label TRD2 DAVKI NA PROIZVODNJO IN UVOZ 3668 4019 4243 4449 4635 5025 TAXES ON PRODUCTION AND IMPORTS TRD21 Davki na proizvode 3079 3319 3474 3619 3863 4301 Taxes on products TRD211 Davki tipa DDV (1-2) 1981 2140 2286 2428 2599 2888 Value added type taxes (1-2) 1 Celotni prihodki davkov tipa DDV 1981 2140 2311 2472 2647 2942 1 Total VAT revenues Obračunani DDV (1+2-3) 419 258 1241 1991 2086 2314 VAT accrual assessment (1+2-3) 1 Prenos iz preteklega obdobja 602 709 757 720 877 913 1 Surplus of VAT from previous period 2 Obveznost DDV 1538 1612 2519 3206 3563 4086 2 VAT due to be paid 3 Presežek DDV 1722 2063 2035 1936 2354 2685 3 Exceeding VAT DDV iz uvoza 1575 1898 1085 498 575 646 VAT from customs declarations Negativna kompenzacija kmetov v pavšalnem nadomestilu DDV 13 15 15 17 15 18 Negative compensation of farmers in a VAT flat rate system (-) 2 od katerih prihodki EU institucij - - 25 44 48 54 2 of which revenues of EU Institutions TRD212 Davki in dajatve na uvoz razen DDV 206 220 93 10 12 10 Taxes and duties on imports excluding VAT TRD2121 Uvozne dajatve 122 126 43 0 0 0 Import duties Carina (1-2) 122 126 43 0 0 0 Customs duties (1-2) 1 Celotni prihodki carin 122 126 63 34 42 85 1 Total customs revenues 2 od katerih prihodki EU institucij - - 21 34 42 85 2 of which revenues of EU Institutions TRD2122 Davki na uvoz razen DDV in uvoznih dajatev 83 94 51 10 12 10 Taxes on imports, excluding VAT and import duties TRD2122A Dajatve na uvožene kmetijske proizvode (1-2) 7 10 3 0 0 0 Levies on imported agricultural products (1-2) 1 Celotni prihodki dajatev na uvožene kmetijske proizvode 7 10 4 0 0 0 1 Total revenues of agricultural levies 2 od katerih prihodki EU institucij - - 0 0 0 0 2 of which revenues of EU Institutions TRD2122C Trošarine na uvožene proizvode 69 76 44 10 12 10 Excise duties on imports TRD2122D Carina od fizičnih oseb 0 0 0 - - - Customs duties paid by individuals TRD2122D Posebne uvozne davščine in carinske takse 8 7 3 - - - Special import duties and customs charges TRD214 Davki na proizvode razen DDV in uvoznih davkov 892 958 1095 1180 1252 1403 Taxes on products, except VAT and import taxes TRD214A Celotni prihodki trošarin (1-2) 724 770 877 948 1007 1124 Total excise revenues (1-2) 1 Trošarine (1+2+3+4+5+6-7) 724 770 877 948 1008 1123 1 Excise duties and consumption taxes (1+2+3+4+5+6-7) 1 Alkohol in alkoholne pijače 57 60 61 63 67 71 1 Alcohol and alcoholic drinks 2 Mineralna olja in plin 574 590 633 646 677 758 2 Mineral oil and gas 3 Tobačni izdelki 155 189 226 249 274 301 3 Tobacco 4 Prostocarinske prodajalne 7 7 1 - - - 4 Duty-free shops Alkohol in alkoholne pijače 2 1 0 - - - Alcohol and alcoholic drinks Tobačni izdelki 5 5 1 - - - Tobacco 5 Električna energija in premog - - 0 0 0 4 5 Electric power and coal 6 Dajatev na sladkor - - - 1 1 0 6 Sugar levies 7 Trošarine na uvožene proizvode 69 76 44 10 12 10 7 Excises from imports 2 od katerih prihodki EU institucij - - - 1 1 0 2 of which revenues of EU Institutions TRD214C Davki na promet nepremičnin od pravnih oseb 15 12 12 13 14 19 Tax on sale of immovable property - from legal entities TRD214C Davki na promet nepremičnin od fizičnih oseb 16 18 21 27 31 38 Tax on sale of immovable property - from individuals TRD214D Davek od novih motornih vozil 25 33 45 42 46 60 Tax on sales of new motor vehicles TRD214D Davek od rabljenih motornih vozil 1 1 2 2 2 2 Tax on sales of used motor vehicles TRD214F Davek od posebnih iger na srečo 33 39 47 56 61 64 Tax on special gambling (gambling in casinos) TRD214F Davek od klasičnih iger na srečo 2 2 3 3 3 3 Tax on classical gambling (lottery…) TRD214F Posebni davek na igralne avtomate 4 2 2 0 0 0 Special tax on slot machines TRD214G Davek od prometa zavarovalnih storitev 41 45 50 54 55 65 Tax on insurance services TRD214H Turistična taksa 3 4 4 6 7 7 Sojourn tax TRD214I Prometni davek na proizvode - - - - - - Turnover tax on goods TRD214I Prometni davek na storitve - - - - - - Turnover tax on services TRD214L Takse za obremenjevanje zraka 27 33 31 30 27 21 Taxes on air pollution TRD29 Drugi davki na proizvodnjo 589 700 768 830 772 723 Other taxes on production TRD29A Nadomestilo za uporabo stavbnega zemlj. od pravnih oseb 77 80 83 85 97 99 Compensation for the use of building-ground - paid by legal entities TRD29A Nadomestilo za uporabo stavbnega zemlj. od fizičnih oseb 22 25 29 34 38 37 Compensation for the use of building-ground - paid by natural persons TRD29B Pristojb.za reg.mot.vozil, plovil, letal od pravnih oseb 14 16 17 21 18 21 Registration fees on motor vehicles, boats and airplanes - paid by legal entities TRD29B Takse za registracijo kmetijskih traktorjev 0 - - - - - Registration fees on tractors TRD29C Davek na izplačane plače 376 434 475 501 445 378 Payroll tax TRD29F Vodna povračila 14 16 14 18 17 22 Tax on water pollution TRD29F Komunalna taksa 22 49 47 51 42 39 Charges on use of water Statistične informacije, št. 46/2008 Rapid Reports No 46/2008 7 5. Klasifikacija domačih davkov in prispevkov za socialno varnost kot prihodkov sektorja država (S.13) na najnižjem nivoju po kategorijah ESR 1995, Slovenija, 2002-2007 (nadaljevanje) Detail classification of national taxes and social contributions as revenue of the general government (S.13) according to ESA 1995, Slovenia, 2002-2007 (continued) mio EUR ESR95 oznaka Code ESR95 Naziv transakcije 2002 2003 2004 2005 2006 2007 Transaction Label TRD29F Taksa za obremenjevanje zraka s trdimi gorivi 6 17 28 18 9 8 Tax on waste pollution TRD29F Prispevek NEK skladu za financiranje razgradnje NEK 13 7 5 7 8 8 Contribution of Nuclear power plant to finance its decomposition TRD29F Nadomestila zaradi omejene rabe prostora na območju jedrskega objekta - - - 7 7 7 Indemnity for restricted use of area on the territory of Nuclear power plant TRD29G Negativna kompenzacija kmetov v pavšalnem nadomestilu DDV 13 15 15 17 15 18 Negative compensation of farmers in a VAT flat rate system TRD29H Koncesijski prihodki 3 8 17 26 24 29 Concessions TRD29H Koncesijske dajatve iz posebnih iger na srečo 27 33 38 46 53 55 Concessions duties on special gambling (gambling in casinos) TRD5 TEKOČI DAVKI NA DOHODEK, PREMOŽENJE ITD. 1797 1999 2219 2495 2836 3272 CURRENT TAXES ON INCOME, WEALTH, ETC. TRD51 Davki na dohodke 1733 1924 2136 2407 2743 3175 Taxes on income TRD51A Dohodnina 1281 1392 1495 1487 1594 1583 Personal income tax - wages and salaries TRD51A Dohodnina - pokojnine 15 15 15 38 30 18 Personal income tax - pensions TRD51A Dohodnina - pogodbeno delo 26 26 27 66 69 79 Personal income tax - contractual work TRD51A Dohodnina - državne in druge nagrade 4 5 6 16 12 12 Personal income tax - state and other awards TRD51A Dohodnina - dejavnosti 81 94 103 129 242 276 Personal income tax - entrepreneurial activities TRD51A Dohodnina - odstopljeni vir občinam - - - - - 0 Personal income tax - source assigned for local government TRD51A Letni poračun -87 -94 -91 -154 -155 11 Annual final assessment TRD51B Davek od dohodkov pravnih oseb 363 437 523 795 920 1161 Tax on income of corporations TRD51D Davki na dobitke pri igrah na srečo 2 2 3 3 3 3 Tax on winnings from lottery or gambling TRD51E Posebni davek na določene prejemke 20 18 19 20 23 27 Tax on work-contracts TRD51E Avtorske pravice in izumi 28 30 36 7 6 5 Tax on income - copy rights, patents and trademarks TRD51E Posebni prispevek za obnovo Posočja 0 0 0 0 0 0 Special contribution for the reconstruction of Posocje region TRD59 Drugi tekoči davki 63 74 83 88 93 97 Other current taxes TRD59A Davek od premoženja stavb 2 2 3 3 3 3 Property tax on buildings TRD59A Davek od vikendov 1 1 1 1 1 1 Property tax on weekend cottages TRD59A Davek od plovil 0 0 0 0 0 0 Property tax on boats TRD59D Pristojb. za reg.mot. vozil, plovil, letal od fizičnih oseb 57 67 75 77 82 87 Registration fees on motor vehicles, boats and airplanes - paid by individuals TRD59F Požarna taksa 4 4 5 7 7 6 Fire protection tax TRD91 DAVKI NA KAPITAL 18 6 16 8 6 9 CAPITAL TAXES TRD91A Davek na dediščine in darila 3 4 4 5 6 9 Inheritance and gift tax TRD91B Odškodnina za spremembo namembnosti kmetijskega zemljišča in gozda 8 0 0 0 0 0 Payments for the change of use of agricultural and forest land TRD91C Davek na bilančno vsoto bank 8 1 12 3 0 0 Tax on balance wealth paid by banks SKUPAJ DAVČNI PRIHODKI (TRD2+TRD5+TRD91) 5483 6023 6478 6952 7476 8305 TOTAL TAX RECEIPTS (TRD2 + TRD5 + TRD91) TRD611 Dejanski prispevki za socialno varnost 3304 3568 3857 4092 4352 4733 Actual social contributions TRD6111 Socialni prispevki delodajalcev 1256 1356 1457 1594 1697 1852 Employers' actual social contributions Prispevki za zaposlovanje 5 5 5 6 6 7 Contributions for employment Prispevki za porodniško varstvo 7 8 9 10 10 11 Contributions for maternity leave Prispevki za zdravstveno zavarovanje 534 576 619 692 738 806 Contributions for health insurance Prispevki za pokojninsko in invalidsko zavarovanje 710 767 824 887 943 1028 Contributions for pension and disability insurance TRD6112 Socialni prispevki delojemalcev 1754 1878 2021 2147 2281 2490 Employees' social contributions Prispevki za zaposlovanje 11 12 13 14 15 16 Contributions for employment Prispevki za porodniško varstvo 8 9 9 10 10 11 Contributions for maternity leave Prispevki za zdravstveno zavarovanje 521 542 582 620 659 719 Contributions for health insurance Prispevki za pokojninsko in invalidsko zavarovanje 1214 1314 1417 1504 1598 1744 Contributions for pension and disability insurance TRD6113 Socialni prispevki samozaposlenih in nezaposlenih 294 334 379 351 374 392 Social contributions by self- and non- employed persons Prispevki za zaposlovanje 1 1 2 1 2 2 Contributions for employment Prispevki za porodniško varstvo 1 1 2 2 2 2 Contributions for maternity leave Prispevki za zdravstveno zavarovanje 102 134 163 130 138 144 Contributions for health insurance Prispevki za pokojninsko in invalidsko zavarovanje 189 198 212 218 232 245 Contributions for pension and disability insurance - Ni pojava. / No occurence of event. Statistične informacije, št. 46/2008 8 Rapid Reports No 46/2008 METODOLOŠKA POJASNILA METHODOLOGICAL EXPLANATIONS Namen raziskovanja Purpose of the survey V tej publikaciji prikazujemo obremenitve davčnih zavezancev z davki in prispevki za socialno varnost v skladu s standardi Evropskega sistema računov 1995 (ESR 1995). In this publication we present the fiscal burden of taxable persons by taxes and social contributions according to standards of the European System of Accounts 1995 (ESA 1995). Podatki so prikazani v evrih in so pred letom 2007 preračunani po fiksnem tečaju zamenjave (1 EUR = 239,64 SIT). Data are shown in euros and are converted at the fixed exchange rate (1 EUR = 239.64 SIT) before 2007. Opis tabel Description of the tables Tabela 1 prikazuje fiskalne obremenitve, to je skupne obračunane davke in prispevke za socialno varnost. Table 1 shows fiscal burden by taxes and social contributions. V tabeli 2 je prikazana delitev davkov in prispevkov za socialno varnost po sektorjih prejemnikih (država in tujina). Podatke o transakcijah za sektor tujina (podsektor institucije Evropske unije) smo začeli beležiti leta 2004, ko je Slovenija po vstopu v Evropsko unijo kot članica te skupnosti postala dolžna izpolnjevati finančne obveznosti do evropskega proračuna. Prejemki institucij Evropske unije zajemajo prejemke v obliki carinskih in drugih uvoznih dajatev, dajatev na uvožene kmetijske proizvode in prejemke iz naslova davka na dodano vrednost. Table 2 shows distribution of taxes and social contributions by the receiving sectors, i.e. general government and rest of the world. In 2004 we started to register data on the rest of the world sector (subsector institutions of the European Union), when Slovenia became a member of the European Union and as part of this Community obliged to fulfil financial commitments to the EU budget. The receipts of EU Institutions comprise import duties, levies on imported agricultural products and value added tax (VAT) contributions. V prvem delu tabele 3 so po letih podrobneje prikazane osnovne kategorije davkov in prispevkov za socialno varnost (v skladu s standardi ESR 1995), v drugem delu pa njihovi deleži v BDP. Table 3 shows all main types of taxes and social contributions according to ESA 1995 standards by each year, nominally and as a share of GDP. Tabela 4 prikazuje osnovne kategorije davkov in prispevkov za socialno varnost za leto 2007 po sektorjih prejemnikih. Table 4 gives detailed information of all main types of taxes and social contributions for 2007, by the receiving sectors. V tabeli 5 je prikazana klasifikacija domačih davkov in prispevkov za socialno varnost kot prihodkov sektorja država na najnižji ravni, in sicer za obdobje 2002-2007. 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). Table 5 shows a detailed breakdown of national taxes and social contributions as revenue of the general government in a time series for the period from 2002 to 2007. 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 dalje je naš glavni podatkovni vir Ministrstvo za finance, in sicer nam mesečno posreduje bilance prihodkov in odhodkov za državni proračun, bilance prihodkov in odhodkov občinskih proračunov, bilance Zavoda za pokojninsko in invalidsko zavarovanje (ZPIZ) in bilance Zavoda za zdravstveno zavarovanje (ZZZS); podatke o državnem proračunu ter blagajnah ZPIZ in ZZZS nam sporoča v 10 dneh po koncu tekočega meseca, podatke 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 so bili naš glavni podatkovni vir mesečna poročila o razporejenih javnofinančnih prihodkih in kritju (Poročilo B-2) Uprave RS za javna plačila (UJP). Ta je mesečna plačila javnofinančnih prihodkov zbirala in obdelovala po podsektorjih države, podatke pa Statističnemu uradu RS posredovala 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. Poročilo je na voljo 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 within 10 days after the end of the month; − četrtletne podatke o davku na dodano vrednost nam posreduje Davčna uprava RS, in sicer v 65 dneh po koncu četrtletja; − the Tax Administration provides quarterly data on the value added tax within 65 days after the end of the quarter of a year; − carinske deklaracije, ki so vir mesečnih podatkov o uvoznih dajatvah in davku na dodano vrednost, obračunanem pri uvozu, nam posreduje Carinska uprava RS. Podatki so na voljo v 45 dneh po koncu obdobja; − the Customs Administration provides customs declarationscontaining monthly data on import duties and VAT from imports. Data are available within 45 days after the end of the period; Statistične informacije, št. 46/2008 Rapid Reports No 46/2008 9 − Carinska uprava RS posreduje tudi mesečne podatke o trošarinah. Podatke priskrbi v 45 dneh po koncu meseca; − the Customs Administration provides also monthly data on excises within 45 days after the end of the period; − letni podatek o davku na dobiček gospodarskih družb pridobimo od Ministrstva za finance, in to v 14 mesecih po koncu obračunskega leta. − the Ministry of Finance provides annual data on the tax on profits of corporations approximately 14 months after the end of the fiscal year. Definicije in pojasnila Definitions and explanations Kategorije davkov in prispevkov za socialno varnost so lahko v nacionalnih računih zajete po načelu obračunane vrednosti (knjiženje v času nastanka dogodka, katerega posledica je plačilo), po načelu čistega denarnega toka (knjiženje v času izvedbe plačila za nastali dogodek) ali pa po načelu časovne prilagoditve denarnega toka (znesek plačila se prenese v čas, ko je dogodek nastal). Način zajemanja je naveden pri opisu posamezne vrste davka oziroma socialnega 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). 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 tri glavne skupine: 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 dalje delijo na davke na proizvode (D.21) in na druge davke na proizvodnjo (D.29), tekoči davki na dohodke in premoženje (D.5) pa na davke na dohodke (D.51) in na druge tekoče davke (D.59). Prispevke za socialno varnost (D.61) delimo na dejanske (D.611) in pripisane prispevke za socialno varnost (D.612). According to ESA 1995, taxes are divided into three main groups – 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 pa 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 in storitve, ki jih podjetja zbirajo v stopnjah in ki na koncu v celoti bremenijo končne kupce. Ti davki obsegajo 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 nacionalnih računih 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 ta sistem spadajo kmetje, ki pri dobavi blaga ali 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 (če je znesek negativen) oziroma pozitivna kompenzacija (če je znesek pozitiven). 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 national accounts 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 and 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. In the case the compensation is lower than the mentioned standard difference the compensation is called negative or under- compensation. 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 institucije EU obdavčujejo uvoženo blago in storitve ter omogočajo njihovo prosto kroženje na določenem ekonomskem ozemlju od nerezidenčnih k rezidenčnim enotam. V to skupino davkov spadajo uvozne dajatve, dajatve na uvožene kmetijske proizvode, trošarine na uvožene proizvode, splošni prodajni davki, davki na posebne storitve in dobički javnih podjetij, ki imajo monopol na uvoz posameznega blaga ali storitev. Taxes and duties on imports excluding VAT (D.212) 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, excise duties on imports, 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 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 Statistične informacije, št. 46/2008 10 Rapid Reports No 46/2008 proizvodnje, izvoza, prodaje, transferja, najema ali dobave teh proizvodov ali storitev, ali kot posledica njihove porabe za lastno potrošnjo ali lastne investicije. Ti davki vključujejo trošarine in davke na potrošnjo, kolkovino na prodajo določenih proizvodov, davke na finančne in kapitalske transakcije, davke na motorna vozila, davke na igre na srečo, davke na zavarovalne premije, druge davke na določene storitve (hotelske, transportne, komunikacijske, oglaševalske …), splošne prodajne ali prometne davke, dobičke fiskalnih monopolov, izvozne dajatve ter druge davke na proizvode. 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, taxes on the sale of motor vehicles, 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, profits of fiscal monopolies, export duties and other taxes on products. 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. Ti davki zajemajo predvsem 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 okolja 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 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 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 pa po načelu čistega denarnega toka, razen davka na izplačane plače, ki je od leta 2005 dalje edini davek na proizvodnjo in uvoz, ki je zajet po načelu enomesečne časovne prilagoditve denarnega toka. 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 payroll tax, which is from 2005 on the only tax among all taxes on production and imports, which is recorded to the one-month time adjusted cash method. Davki na dohodke (D.51) obsegajo davke na dohodke, dobičke in kapitalske dobičke. Najpomembnejši med njimi so davki na dohodke posameznika ali gospodinjstva oziroma dohodnina. Skupino davkov na dohodke dopolnjujejo še davki na dohodke ali dobičke gospodarskih družb in davki na dobitke pri igrah na srečo. Pri zajemanju podatkov o dohodnini se upoštevajo sprotna mesečna akontacijska vplačila po načelu enomesečne časovne prilagoditve denarnega toka, poračun dohodnine, katerega 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 (D51) 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 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 pridobitev dovoljenj in pravic (kot so vozniška, pilotska, radijska dovoljenja, dovoljenja za strelno orožje, ribolov in podobno) in druge tekoče davke. 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 in 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 Imputed social contributions (D.612) represent the counterpart to Statistične informacije, št. 46/2008 Rapid Reports No 46/2008 11 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. 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 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 zelo verjetno 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, most likely not going to be collected. KOMENTAR COMMENT Delež skupnih obremenitev z davki in prispevki za socialno varnost v BDP se je v obdobju od leta 2002 do 2005 ves čas povečeval, z letom 2006 pa se je začel zmanjševati. V letu 2007 je znašal 38,5 % BDP. Delež davčnih prihodkov v BDP se je v letu 2007 nekoliko povečal (za 0,1 odstotne točke v primerjavi z letom 2006), delež prispevkov za socialno varnost v BDP pa se je zmanjšal (za 0,3 odstotne točke glede na leto 2006) in tako prispeval glavni delež k zmanjšanju fiskalnih obremenitev v BDP v letu 2007. From 2002 to 2005 the total fiscal burden by taxes and social contributions in GDP was increasing but it started to decline in 2006. Its level in 2007 was 38.5% of GDP. While the share of tax revenues in GDP in 2007 increased a little bit (by 0.1 of a percentage point over the previous year), the share of social contributions in GDP decreased (by 0.3 of a percentage point over the previous year) and contributed the most to the reduction of total fiscal burden in GDP in 2007. Osnovna sestava fiskalnih obremenitev v obdobju od leta 2002 do 2007 pokaže, da se je delež davčnih prihodkov v BDP večinoma povečeval (s 23,7 % BDP v letu 2002 na 24,5 % BDP v letu 2007), delež socialnih prispevkov pa zmanjševal (s 14,5 % BDP v letu 2002 na 14,0 % BDP v letu 2007). V letu 2007 je dosegel celo najnižjo raven v BDP po letu 1995. The main structure of the fiscal burden for 2002-2007 period shows that the share of tax revenues in GDP was mostly increasing (from 23.7% of GDP in 2002 to 24.5% of GDP in 2007), but opposite holds true for social contributions. Their share in GDP was mostly decreasing (from 14.5% of GDP in 2002 to 14.0% of GDP in 2007) and in 2007 reached the lowest level in GDP since 1995. Slika 2: Delež skupnih obremenitev z davki in prispevki za socialno varnost v BDP, Slovenija, 2002-2007 Chart 2: The share of total fiscal burden in GDP, Slovenia, 2002-2007 % BDP / % of GDP 37,8 38,0 38,2 38,4 38,6 38,8 39,0 39,2 Statistične informacije, št. 46/2008 12 Rapid Reports No 46/2008 Slika 3: Delež davkov in prispevkov za socialno varnost v BDP, Slovenija, 2002-2007 Chart 3: The share of taxes and social contributions in GDP, Slovenia, 2002-2007 © SURS 5 10 15 20 25 30 Leto / Year Davki Taxes Socialni prispevki Social contributions % BDP / % of GDP Med osnovnimi kategorijami davkov in prispevkov za socialno varnost so se v BDP v obdobju od leta 2002 do 2007 povečevali samo tekoči davki na dohodke in premoženje. Ti so leta 2007 predstavljali 9,5 % BDP in bili v primerjavi z letom 2002 višji za 1,7 odstotne točke. Med njimi je najhitreje naraščal davek od dohodka pravnih oseb, in sicer se je leta 2007 v primerjavi z letom 2006 povečal za 26,2 %, glede na leto 2002 pa kar za 219,9 %. V letu 2007 je davek od dohodka pravnih oseb predstavljal 3,4 % BDP (njegov delež v BDP je bil v letu 2002 1,6 % in za 1,8 odstotne točke manjši od tistega v letu 2007). Of all taxes, from 2002 to 2007 only current taxes on income and wealth have been increasing. In 2007 they represented 9.5% of GDP and were 1.7 percentage points higher than in 2002. Among them the tax on income of corporations was increasing the most. In 2007 it was by 26.2% higher than in 2006 and by as much as 219.9% higher than in 2002. It represented 3.4% of GDP in 2007 (in 2002 its share in GDP was 1.6%, which is 1.8 percentage points less than in 2007). Davki na proizvodnjo in uvoz so se zmanjšali s 15,9 % BDP v letu 2002 na 15,0 % BDP v letu 2007. Med drugimi davki na proizvodnjo se je najbolj zmanjšal davek na izplačane plače, saj se ta davek od leta 2006 postopoma ukinja, s 1. januarjem 2009 pa bo obveznost plačevanja tega davka prenehala. V letih 2002 do 2007 so se med davki na proizvode najbolj povečevali davki na promet nepremičnin od fizičnih oseb (ti so bili leta 2007 v primerjavi z letom 2002 višji za 138,1 %), davek od novih motornih vozil (ta je bil leta 2007 za 31,0 % višji kot leta 2006 in za 141,6 % višji kot leta 2002), davek od posebnih iger na srečo (ta je bil leta 2007 za 91,4 % višji kot leta 2002) in davek od prometa zavarovalnih storitev (ta je bil leta 2007 za 59,8 % višji kot leta 2002). Taxes on production and imports decreased from 15.9% of GDP in 2002 to 15.0% of GDP in 2007. Among other taxes on production the payroll tax was reduced the most, because in 2006 we started to abolish it gradually and from 1st January 2009 the payroll tax will no longer be collected. From 2002 to 2007 there were several taxes on products which were constantly increasing, such as tax on the sale of immovable property from individuals (in 2007 it was higher by 138.1% in comparison with 2002), tax on the sale of new motor vehicles (in 2007 it was 31.0% higher than in 2006 and 141.6% higher than in 2002), tax on special gambling (it was higher by 91.4% in 2007 in comparison with 2002) and tax on insurance services (it was higher by 59.8% in 2007 in comparison with 2002). Davki na kapital v BDP ohranjajo minimalni delež (že vse od leta 1995). Capital taxes keep the minimum share in GDP (this is true for all years from 1995 on). Prispevki za socialno varnost so se v BDP leta 2007 glede na leto 2002 zmanjšali za 0,5 odstotne točke (predvsem na račun manjšega deleža dejanskih socialnih prispevkov – pripisani socialni prispevki namreč že od leta 1995 dalje ohranjajo v BDP enak delež, 0,2 % BDP; izjema sta leti 2004 in 2005, ko je njihov delež v BDP znašal 0,3 %). In 2007 the share of social contributions in GDP was 0.5 of a percentage point lower than in 2002 (above all because of lower share of actual social contributions in GDP - imputed social contributions namely kept the 0.2% share of GDP for the whole 1995-2007 period; except for years 2004 and 2005 when their share in GDP was 0.3%). Davki na proizvodnjo in uvoz zavzemajo v BDP največji delež med vsemi davki (v obdobju od leta 2002 do 2007 se je njihov delež v BDP gibal med 15 % in 16 %). Sledijo jim tekoči davki na dohodke in premoženje (od leta 2002 do 2007 so zavzemali med 7,8 in 9,5 % BDP), najmanjši delež pa pripada davkom na kapital (0,1 % BDP in manj). Delež prispevkov za socialno varnost je v BDP v obdobju od leta 2002 do leta 2006 zavzemal med 14,3 in 14,5 % BDP, v letu 2007 pa se je zmanjšal na 14,0 % BDP. Taxes on production and imports have the highest share in GDP among all taxes (from 2002 to 2007 their share in GDP was between 15% and 16%), followed by current taxes on income and wealth (from 2002 to 2007 they represented between 7.8% and 9.5% of GDP) and the lowest share belongs to capital taxes (0.1% of GDP and less). The share of social contribution represented between 14.3% and 14.5% of GDP in the 2002- 2006 period, while in 2007 it fell to 14.0% of GDP. Statistične informacije, št. 46/2008 Rapid Reports No 46/2008 13 Slika 4: Osnovne kategorije davkov in prispevkov za socialno varnost v odstotkih BDP, Slovenija, 2002-2007 Chart 4: The main types of taxes and social contributions in percentage of GDP, Slovenia, 2002-2007 © SURS % BDP / % of GDP Leto / Year 0 2 4 6 8 10 12 14 16 18 Davki na proizvodnjo in uvoz Taxes on production and imports Tekoči davki na dohodke in premoženje Current taxes on income and wealth Prispevki za socialno varnost (dejanski in pripisani) Social contributions (actual and imputed) Razporeditev davkov in prispevkov za socialno varnost po podsektorjih države pokaže, da največji delež prihodkov iz naslova pobranih davkov in prispevkov za socialno varnost pripada centralni državi. Sledijo ji skladi socialne varnosti (ZPIZ, ZZZS) in lokalna država. V letu 2007 je centralni državi pripadalo 54,5 % vseh davkov in prispevkov za socialno varnost (kar je za 1,0 odstotne točke manj kot leta 2006), skladom socialne varnosti 35,3 % (kar je za 0,6 odstotne točke manj kot leto prej) in lokalni državi 9,1 % vseh davkov in prispevkov za socialno varnost (1,3 odstotne točke več kot leta 2006). Glavni razlog za to, da je v letu 2007 centralni državi pripadel manjši delež vseh pobranih davkov in socialnih prispevkov kot v letu 2006, lokalni državi pa večji, je v tem, da so lokalne skupnosti v letu 2007 dobile bistveno več sredstev iz naslova davkov (predvsem iz dohodnine – to so tako imenovani odstopljeni viri občinam, ki se iz centralnega proračuna od leta 2007 dalje prenašajo na lokalni proračun) in manj sofinanciranih sredstev iz centralnega proračuna. Among all subsectors of general government the highest share of all collected taxes and social contributions belongs to central government, followed by social security funds and local government. In 2007, 54.5% of all taxes and social contributions belonged to central government (1.0 percentage point less than in 2006), 35.3% to social security funds (0.6 of a percentage point less than in 2006) and 9.1% to local government (1.3 percentage points more than in 2006). The main reason for lower share of all collected taxes and social contributions for central government and higher for local government is the fact that local government got essentially much more sources from taxes in 2007 than in 2006 (above all from the personal income tax – so called sources assigned for local government, which are transmitted from central to local budget from 2007 on) and less financed sources from the central budget. Slika 5: Struktura davkov in prispevkov za socialno varnost po podsektorjih države, Slovenija, 2006-2007 Chart 5: The structure of taxes and social contributions by subsectors of general government, Slovenia, 2006-2007 © SURS 55,5 54,5 7,8 9,1 35,9 35,3 0 10 20 30 40 50 60 % 2006 2007 Centralna država Central government Lokalna držva Local government Skladi socialne varnosti Social security funds Leto / Year Sestavila / Prepared by: Saša Finc 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 55 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 55 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.