23. OKTOBER 2009 23 OCTOBER 2009 št./No 37 3 NACIONALNI RAČUNI NATIONAL ACCOUNTS št./No 4 OBREMENITVE Z DAVKI IN PRISPEVKI ZA SOCIALNO VARNOST, SLOVENIJA, 2003–2008 FISCAL BURDEN OF TAXABLE PERSONS BY TAXES AND SOCIAL CONTRIBUTIONS, SLOVENIA, 2003-2008 Delež skupnih obremenitev z davki in socialnimi prispevki (fiskalnih obremenitev) v BDP se je leta 2008 glede na leto 2007 zmanjšal za 0,4 odstotne točke in je znašal 37,7 % BDP. Tako se je nadaljeval trend iz leta 2006; takrat se je namreč prvič po letu 2000 začel zmanjševati delež fiskalnih obremenitev v BDP. The share of total fiscal burden in GDP decreased in 2008 compared to 2007 by 0.4 of a percentage point and amounted to 37.7% of GDP. This continued the trend from 2006 when for the first time after 2000 the share of total fiscal burden in GDP started to decrease. Delež davčnih prihodkov v BDP se je leta 2008 glede na leto 2007 zmanjšal za 0,7 odstotne točke, na 23,3 % BDP (s 24,1 % BDP v letu 2007). V letu 2008 je dosegel celo najnižjo raven po letu 2003 in tako prispeval k zmanjšanju celotnih obremenitev z davki in socialnimi prispevki v BDP v letu 2008. Delež socialnih prispevkov pa se je leta 2008 glede na leto prej povečal za 0,4 odstotne točke, na 14,3 % BDP. The share of tax revenues in GDP declined in 2008 by 0.7 of a percentage point compared to 2007 (from 24.1% of GDP in 2007 to 23.3% of GDP in 2008). In 2008 it reached the lowest level after 2003 and thus contributed to the decrease in the share of total fiscal burden in GDP in 2008. The share of social contributions increased in 2008 compared to the previous year by 0.4 of a percentage point to 14.3% of GDP. V okviru davčnih prihodkov smo v letu 2008 največje zmanjšanje deleža v BDP zabeležili pri davku na izplačane plače in davku od dohodkov pravnih oseb. V letu 2008 je delež dohodnine v BDP dosegel najvišjo raven po letu 2003 (5,9 % BDP), delež davka na dodano vrednost pa najnižjo (8,4 % BDP). V okviru socialnih prispevkov je bilo najopaznejše zvišanje deleža dejanskih socialnih prispevkov v BDP. Ta se je leta 2008 glede na leto 2007 povečal za 0,4 odstotne točke, na 14,1 % BDP. In the framework of tax revenues, the largest decline as a percentage of GDP in 2008 was recorded in the share of payroll tax and taxes on income of corporations. In 2008 the share of taxes on individual income in GDP reached the highest level since 2003 (5.9% of GDP), while the share of value added tax reached the lowest level (8.4% of GDP). In the framework of social contributions, the share of actual social contributions in GDP noticeably increased by 0.4 of a percentage point in 2008 compared to 2007 and reached 14.1% of GDP. Prispevek Slovenije v evropski proračun je v letu 2008 znašal 136 milijonov EUR ali 1,0 % vseh davkov in socialnih prispevkov. Contribution of Slovenia to the Community budget in 2008 amounted to EUR 136 million or 1.0% of total revenues from fiscal burden. Slika 1: Deleži pomembnejših davkov v BDP, Slovenija, 2003–2008 Chart 1: The shares of some important taxes in GDP, Slovenia, 2003-2008 © 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 0,0 1,0 2,0 3,0 4,0 5,0 6,0 7,0 8,0 9,0 10,0 2003 2004 2005 2006 2007 2008 Statistične informacije, št. 37/2009 2 Rapid Reports No 37/2009 V obdobju od 2003 do 2005 se je delež fiskalnih obremenitev v BDP povečeval in je leta 2005 dosegel 38,9 % BDP, z letom 2006 pa se je začel zmanjševati. Leta 2008 je znašal 37,7 % BDP ali za 0,4 odstotne točke manj kot leta 2007. Na manjši delež fiskalnih obremenitev v BDP je najbolj vplival delež davčnih prihodkov; ta se je leta 2008 glede na leto prej zmanjšal za 0,7 odstotne točke. Delež socialnih prispevkov v BDP se je leta 2008 glede na 2007 povečal za 0,4 odstotne točke in je znašal 14,3 % BDP. In the period from 2003 to 2005 the share of fiscal burden in GDP increased and reached 38.9% of GDP in 2005. It started to decrease in 2006 and reached 37.7% of GDP in 2008, which is 0.4 of a percentage point less than in 2007. The lower share of fiscal burden in GDP was mainly influenced by a lower share in tax revenues, which decreased in 2008 by 0.7 of a percentage point compared to 2007. The share of social contributions increased in 2008 by 0.4 of a percentage point compared to 2007 and amounted to 14.3% of GDP. V okviru fiskalnih obremenitev vidimo, da se je delež davčnih prihodkov v BDP v obdobju med leti 2003 in 2008 sprva povečeval, in sicer do leta 2005 (in se je od 2003 do 2005 povečal s 24,0 % BDP na 24,5 % BDP), z letom 2006 pa se je začel zmanjševati. V letu 2008 je znašal 23,3 % BDP ali najmanj po letu 2003. Delež socialnih prispevkov v BDP je bil med leti 2003 in 2005 na približno enaki ravni, leta 2006 pa je začel upadati. V letu 2007 je dosegel celo najnižjo raven v BDP (13,9 %) po letu 1995. V letu 2008 se je delež socialnih prispevkov v BDP glede na leto 2007 povečal za 0,4 odstotne točke, na 14,3 % BDP. Within the framework of total fiscal burden it is apparent that in the period from 2003 to 2008 the share of tax revenues in GDP was increasing at first (from 24.0% in 2003 to 24.5% of GDP in 2005) and started to decrease in 2006. It reached 23.3% of GDP in 2008, which is the lowest share since 2003. The share of social contributions in GDP was at approximately the same level between 2003 and 2005 and started to decrease in 2006. In 2007 it reached the lowest level in GDP (13.9%) after 1995. In 2008 the share of social contributions in GDP increased compared to 2007 by 0.4 of a percentage point to 14.3% of GDP. Slika 2: Delež skupnih obremenitev z davki in prispevki za socialno varnost v BDP, Slovenija, 2003–2008 Chart 2: The share of total fiscal burden in GDP, Slovenia, 2003-2008 % BDP / % of GDP 37,0 37,5 38,0 38,5 39,0 39,5 2003 2004 2005 2006 2007 2008 Slika 3: Delež davkov in prispevkov za socialno varnost v BDP, Slovenija, 2003–2008 Chart 3: The share of taxes and social contributions in GDP, Slovenia, 2003-2008 © SURS Leto / Year Davki Taxes Socialni prispevki Social contributions % BDP / % of GDP 5,0 10,0 15,0 20,0 25,0 30,0 2003 2004 2005 2006 2007 2008 Statistične informacije, št. 37/2009 Rapid Reports No 37/2009 3 V kategoriji davkov je bilo med leti 2003 in 2008 opaziti zmanjševanje deleža vseh osnovnih kategorij davkov v BDP, razen deleža tekočih davkov na dohodke in premoženje. Ta je med leti 2003 in 2007 rasel, leta 2008 pa se je glede na predhodno leto zmanjšal za 0,2 odstotne točke, in sicer zaradi manjšega deleža davkov od dohodkov pravnih oseb; ta se je leta 2008 glede na leto 2007 zmanjšal za 0,7 odstotne točke, na 2,5 % BDP. Med davki na dohodke in premoženje se je delež davkov na dohodke gospodinjstev v BDP leta 2008 glede na leto prej povečal za 0,3 odstotne točke in dosegel raven iz let 1995 in 1997, ko je bil delež davkov na dohodke gospodinjstev v BDP najvišji. Of all the taxes, from 2003 to 2008 only the share of current taxes on income and wealth was increasing. It was increasing during the period from 2003 to 2007 and started do decrease in 2008 compared to the previous year by 0.2 of a percentage point; above all because of a lower share of taxes on income of corporations, which decreased in 2008 by 0.7 of a percentage point to 2.5% of GDP compared to 2007. Among current taxes on income and wealth there was an increase in the share of taxes on individual income in 2008 compared to 2007 by 0.3 of a percentage point. It reached the level from 1995 and 1997 when we recorded the highest share of taxes on individual income in GDP. Delež davkov na proizvodnjo in uvoz je leta 2008 znašal 14,3 % BDP ali najmanj v obdobju med leti 1995 in 2008. Med drugimi davki na proizvodnjo je bilo najbolj opazno zmanjšanje deleža davka na izplačane plače v BDP; ta se je leta 2008 glede na 2007 znižal za 0,5 odstotne točke (ob tem moramo upoštevati, da je obveznost plačevanja tega davka s 1. januarjem 2009 prenehala). Davki na proizvode in storitve so leta 2008 ostali približno na ravni iz leta 2006 in 2007. Njihov delež v BDP je znašal 12,7 % BDP. The share of taxes on production and imports amounted to 14.3% of GDP in 2008, which is the lowest level in the period from 1995 to 2008. Among other taxes on production the share of payroll tax in GDP decreased the most. It decreased by 0.5 of a percentage point in 2008 compared to 2007 due to the fact that the payroll tax was abolished on 1st January 2009. Taxes on products remained at approximately the same level as in 2006 and 2007. Their share in GDP was 12.7% Davki na kapital so v letu 2008 ostali na ravni iz leta 2007 in so predstavljali zanemarljiv delež v BDP. Capital taxes remained at the same level in 2008 as they were in 2007 and represent a minimum share in GDP. Prispevki za socialno varnost so se leta 2008 glede na 2007 povečali za 0,4 odstotne točke, na 14,3 % BDP. Njihov delež v BDP se je v letu 2008 povečal predvsem na račun dejanskih prispevkov za socialno varnost; ti so se glede na leto 2007 povečali za 0,4 odstotne točke, medtem ko pripisani socialni prispevki ohranjajo enak delež BDP od leta 1995 dalje in znašajo 0,2 % BDP. In 2008 the share of social contributions in GDP was 0.4 of a percentage point higher than in 2007. It amounted to 14.3% of GDP in 2008, above all because of the higher share of actual social contributions, which increased in 2008 by 0.4 of a percentage point compared to 2007. Imputed social contributions have remained at approximately the same level since 1995. Their share in GDP was 0.2%. Izmed vseh pobranih davkov predstavljajo največji delež v BDP davki na proizvodnjo in uvoz, vendar pa se njihov delež v BDP zmanjšuje (od leta 2003 do leta 2008 se je zmanjšal s 16,0 % BDP na 14,3 % BDP). Sledijo jim tekoči davki na dohodke in premoženje; delež teh davkov v BDP se je v obdobju med leti 2003 in 2007 povečeval, v letu 2008 pa se je nekoliko znižal in dosegel 9,0 % BDP. Najmanjši delež v BDP pripada davkom na kapital. Delež socialnih prispevkov v BDP je med leti 2003 in 2005 znašal med 14,4 % in 14,5 % BDP, leta 2007 pa je padel na 13,9 % BDP. V letu 2008 se je delež socialnih prispevkov v BDP glede na leto 2007 povečal za 0,4 odstotne točke in je znašal 14,3 % BDP ali prav toliko kot leta 2006. Taxes on production and import have the highest share in GDP among all taxes collected, although their share in GDP is decreasing (from 16.0% of GDP in 2003 to 14.3% of GDP in 2008), followed by current taxes on income and wealth. Their share increased in the period from 2003 to 2007 but in 2008 decreased to 9.0% of GDP. The lowest share in GDP belongs to the capital taxes. The share of social contributions in GDP represented between 14.4% and 14.5% of GDP in the 2003-2005 period, while in 2007 it fell to 13.9% of GDP. In 2008 the share of social contributions in GDP increased by 0.4 of a percentage point compared to 2007 and amounted to 14.3% of GDP, which is the same level as in 2006. Slika 4: Osnovne kategorije davkov in prispevkov za socialno varnost v odstotkih BDP, Slovenija, 2003–008 Chart 4: The main types of taxes and social contributions in percentage of GDP, Slovenia, 2003-2008 © SURS % BDP / % of GDP Leto / Year 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) 0,0 2,0 4,0 6,0 8,0 10,0 12,0 14,0 16,0 18,0 2003 2004 2005 2006 2007 2008 Statistične informacije, št. 37/2009 4 Rapid Reports No 37/2009 Največji delež pobranih davkov in socialnih prispevkov pripada centralni državi, sledijo skladi socialne varnosti (ZZZS, ZPIZ) in lokalna država. Leta 2008 je centralni državi pripadalo 53,0 % vseh pobranih davkov in socialnih prispevkov (ali za 1,1 odstotne točke manj kot v letu 2007), sledili so skladi socialne varnosti, katerih delež v BDP se je leta 2008 glede na leto prej povečal za 1,3 odstotne točke, na 37,0 %. Lokalni državi je leta 2008 pripadlo 9,0 % pobranih davkov in socialnih prispevkov ali za 0,2 odstotne točke manj kot leto prej. The highest share of all collected taxes and social contributions belongs to central government, followed by social security funds and local government. In 2008, 53.0% of all taxes and social contributions belonged to central government (1.1 percentage points less than in 2007), 37.0% to social security funds (1.3 percentage points more than in 2007) and 9.0% to local government (0.2 of a percentage point less than in 2007). Slika 5: Struktura davkov in prispevkov za socialno varnost po podsektorjih države, Slovenija, 2007–2008 Chart 5: The structure of taxes and social contributions by subsectors of general government, Slovenia, 2007-2008 0,0 10,0 20,0 30,0 40,0 50,0 60,0 % Centralna država Central government Lokalna držva Local government Skladi socialne varnosti Social security funds Leto / Year Statistične informacije, št. 37/2009 Rapid Reports No 37/2009 5 1. Obremenitve z davki in prispevki za socialno varnost, Slovenija, 1995–2008 Fiscal burden, Slovenia, 1995-2008 Skupaj Total Davki Taxes Socialni prispevki Social contribu- tions Skupaj Total Davki Taxes Socialni prispevki Social contribu- tions Skupaj Total Davki Taxes Socialni prispevki Social contribu- tions mio EUR struktura (%) / structure (%) % BDP / % of GDP 1995 4062 2308 1754 100,0 56,8 43,2 39,5 22,4 17,0 1995 1996 4547 2741 1806 100,0 60,3 39,7 38,3 23,1 15,2 1996 1997 5032 3077 1954 100,0 61,2 38,8 37,2 22,8 14,5 1997 1998 5697 3518 2179 100,0 61,8 38,2 38,1 23,5 14,6 1998 1999 6456 4046 2409 100,0 62,7 37,3 38,4 24,1 14,3 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 38,9 24,5 14,5 2005 2006 11986 7558 4428 100,0 63,1 36,9 38,6 24,3 14,3 2006 2007 13144 8331 4814 100,0 63,4 36,6 38,0 24,1 13,9 2007 2008 13982 8671 5311 100,0 62,0 38,0 37,7 23,3 14,3 2008 2. Razporeditev davkov in prispevkov za socialno varnost po sektorjih prejemnikih, Slovenija, 1995–2008 Tax and social contribution receipts by receiving sector, Slovenia, 1995-2008 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 11986 11896 6643 945 4308 90 2007 13144 13006 7112 1208 4686 139 2008 13982 13846 7416 1261 5168 136 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 55,4 7,9 35,9 0,8 2007 100,0 98,9 54,1 9,2 35,6 1,1 2008 100,0 99,0 53,0 9,0 37,0 1,0 - ni pojava no occurence of event Statistične informacije, št. 37/2009 6 Rapid Reports No 37/2009 3. Obremenitve z davki in prispevki za socialno varnost po vrsti dajatve, Slovenija, 2003–2008 Fiscal burden by type, Slovenia, 2003-2008 2003 2004 2005 2006 2007 2008 mio EUR Davki in socialni prispevki 9647 10449 11195 11986 13144 13982 Taxes and social contributions Davki 6023 6524 7030 7558 8331 8671 Taxes D.2 Davki na proizvodnjo in uvoz 4019 4289 4527 4725 5154 5328 D.2 Taxes on production and imports D.21 Davki na proizvode in storitve 3319 3520 3697 3954 4420 4733 D.21 Taxes on products od tega: davek na dodano vrednost (DDV) 2140 2311 2472 2647 2923 3130 of which: Value added tax (VAT) carine 126 63 34 42 85 76 Import duties D.29 Drugi davki na proizvodnjo 700 768 830 772 734 594 D.29 Other taxes on production od tega: davek na izplačane plače 434 475 501 445 391 230 of which: Payroll tax D.5 Tekoči davki na dohodke, premoženje 1999 2219 2495 2827 3168 3332 D.5 Current taxes on income, wealth, etc. od tega: davki na dohodke gospodinjstev 1437 1556 1583 1782 1916 2188 of which: Taxes on individual income davek od dohodkov pravnih oseb 437 523 795 920 1116 936 Taxes on income of corporations D.91 Davki na kapital 6 16 8 6 9 11 D.91 Capital taxes D.61 Prispevki za socialno varnost 3623 3925 4165 4428 4814 5311 D.61 Social contributions D.611 Dejanski prispevki za socialno varnost 3568 3857 4092 4352 4733 5221 D.611 Actual social contributions D.6111 Delodajalci 1356 1457 1594 1697 1852 2042 D.6111 Employers D.6112 Zaposleni 1878 2021 2147 2281 2490 2752 D.6112 Employees D.6113 Samozaposleni in nezaposleni 334 379 351 374 392 427 D.6113 Self- and non- employed persons D.612 Pripisani prispevki za socialno varnost 55 68 73 76 80 90 D.612 Imputed social contributions % BDP / % of GDP Davki in socialni prispevki 38,4 38,6 38,9 38,6 38,0 37,7 Taxes and social contributions Davki 24,0 24,1 24,5 24,3 24,1 23,3 Taxes D.2 Davki na proizvodnjo in uvoz 16,0 15,8 15,7 15,2 14,9 14,3 D.2 Taxes on production and imports D.21 Davki na proizvode in storitve 13,2 13,0 12,9 12,7 12,8 12,7 D.21 Taxes on products od tega: davek na dodano vrednost (DDV) 8,5 8,5 8,6 8,5 8,5 8,4 of which: Value added tax (VAT) carine 0,5 0,2 0,1 0,1 0,2 0,2 Import duties D.29 Drugi davki na proizvodnjo 2,8 2,8 2,9 2,5 2,1 1,6 D.29 Other taxes on production od tega: davek na izplačane plače 1,7 1,8 1,7 1,4 1,1 0,6 of which: Payroll tax D.5 Tekoči davki na dohodke, premoženje 8,0 8,2 8,7 9,1 9,2 9,0 D.5 Current taxes on income, wealth, etc. od tega: davki na dohodke gospodinjstev 5,7 5,7 5,5 5,7 5,5 5,9 of which: Taxes on individual income davek od dohodkov pravnih oseb 1,7 1,9 2,8 3,0 3,2 2,5 Taxes on income of corporations D.91 Davki na kapital 0,0 0,1 0,0 0,0 0,0 0,0 D.91 Capital taxes D.61 Prispevki za socialno varnost 14,4 14,5 14,5 14,3 13,9 14,3 D.61 Social contributions D.611 Dejanski prispevki za socialno varnost 14,2 14,2 14,2 14,0 13,7 14,1 D.611 Actual social contributions D.6111 Delodajalci 5,4 5,4 5,5 5,5 5,4 5,5 D.6111 Employers D.6112 Zaposleni 7,5 7,5 7,5 7,3 7,2 7,4 D.6112 Employees D.6113 Samozaposleni in nezaposleni 1,3 1,4 1,2 1,2 1,1 1,1 D.6113 Self- and non- employed persons D.612 Pripisani prispevki za socialno varnost 0,2 0,3 0,3 0,2 0,2 0,2 D.612 Imputed social contributions Statistične informacije, št. 37/2009 Rapid Reports No 37/2009 7 4. Razporeditev davkov in prispevkov za socialno varnost po vrsti dajatve in po sektorjih prejemnikih, Slovenija, 2008 Detailed tax and social contribution receipts by type of taxation and receiving sector, Slovenia, 2008 mio EUR Država General govern- ment Centralna država Central govern- ment Lokalna država Local govern- ment Skladi socialne varnosti Social security funds Institucije EU Institu- tions 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 5191 4936 255 0 136 5328 D.2 TAXES ON PRODUCTION AND IMPORTS D.21 Davki na proizvode 4597 4541 56 0 136 4733 D.21 Taxes on products Davek na dodano vrednost (DDV) 3069 3069 0 0 61 3130 Value added type taxes Davki in dajatve na uvoz, razen DDV 11 11 0 0 76 87 Taxes and duties on imports excluding VAT Uvozne dajatve 0 0 0 0 76 76 Import duties Davki na uvoz , razen DDV in uvoznih dajatev 11 11 0 0 0 12 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 11 11 0 0 0 11 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 1517 1461 56 0 0 1517 Taxes on products, except VAT and import taxes Trošarine in davki na potrošnjo 1235 1235 0 0 0 1235 Excise duties and consumption taxes Kolkovina na prodajo določenih proizvodov - - - - - - Stamp taxes Davki na finančne in kapitalske transakcije 49 0 49 0 0 49 Taxes on financial and capital transactions Davki ob registraciji avtomobilov 71 71 0 0 0 71 Car registration taxes Davki na zabavo - - - - - - Taxes on entertainment Davki na igre na srečo 65 65 0 0 0 65 Taxes on lotteries, gambling and betting Davki na zavarovalne premije 66 66 0 0 0 66 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 23 23 0 0 0 23 Other taxes on products n.e.c. D.29 Drugi davki na proizvodnjo 594 395 199 0 0 594 D.29 Other taxes on production Davki na lastništvo/uporabo zemljišč, zgradb v proizvodnji 151 0 151 0 0 151 Taxes on land, buildings or other structures Davki na uporabo osnovnih sredstev v proizvodnji 25 25 0 0 0 25 Taxes on the use of fixed assets Davki na plače in plačilno listo 258 258 0 0 0 258 Total wage bill and payroll taxes Davki na mednarodne transakcije v proizvodne namene - - - - - - Taxes on international transactions Davki za pridobitev poslovnih licenc 82 41 40 0 0 82 Business and professional licences Davki na onesnaževanje okolja 59 51 8 0 0 59 Taxes on pollution Pavšalna nadomestila DDV 20 20 0 0 0 20 Under-compensation of VAT (flat rate system) Drugi davki na proizvodnjo - - - - - - Other taxes on production n.e.c. D.5 TEKOČI DAVKI NA DOHODEK, PREMOŽENJE ITD. 3332 2368 965 0 0 3332 D.5 CURRENT TAXES ON INCOME, WEALTH, ETC. D.51 Davki na dohodke 3133 2201 931 0 0 3133 D.51 Taxes on income Davki na dohodek posameznikov ali gospodinjstev 2188 1260 928 0 0 2188 Taxes on individual or household income Davki na dohodek ali dobiček gospodarskih družb 936 936 0 0 0 936 Taxes on the income or profits of corporations Davki na dobičke od lastnine - - - - - - Taxes on holding gains Davki na dobitke pri igrah na srečo 4 0 4 0 0 4 Taxes on winnings from lottery or gambling Drugi davki na dohodek 5 5 0 0 0 5 Other taxes on income n.e.c. Statistične informacije, št. 37/2009 8 Rapid Reports No 37/2009 4. Razporeditev davkov in prispevkov za socialno varnost po vrsti dajatve in po sektorjih prejemnikih, Slovenija, 2008 (nadaljevanje) Detailed tax and social contribution receipts by type of taxation and receiving sector, Slovenia, 2008 (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 Institu- tions 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 200 166 34 0 0 200 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 189 160 30 0 0 189 Payments by households for licences Davki na mednarodne transakcije - - - - - - Taxes on international transactions Drugi tekoči davki 7 7 0 0 0 7 Other current taxes n.e.c. D.91 Davki na kapital 11 0 11 0 0 11 D.91 Capital Taxes Davki na kapitalske transferje 11 0 11 0 0 11 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) 8535 7304 1231 0 136 8671 TOTAL TAX RECEIPTS (D.2 + D.5 + D.91) D.611 Dejanski socialni prispevki 5221 54 0 5167 0 5221 D.611 Actual social contributions Dejanski socialni prispevki delodajalcev 2042 20 0 2022 0 2042 Employers' actual social contributions Obvezni 2042 20 0 2022 0 2042 Compulsory employers' actual social contributions Prostovoljni 0 0 0 0 0 0 Voluntary employers' actual social contributions Socialni prispevki zaposlenih 2752 30 0 2722 0 2752 Employees' social contributions Obvezni 2752 30 0 2722 0 2752 Compulsory employees' social contributions Prostovoljni 0 0 0 0 0 0 Voluntary employees' social contributions Socialni prispevki samozaposlenih in nezaposlenih 427 4 0 423 0 427 Social contributions by self- and non- employed persons Obvezni 427 4 0 423 0 427 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 90 59 30 1 0 90 D.612 Imputed social contributions D.995 Kapitalski transferi države drugim sektorjem na osnovi obračunanih, toda neizterljivih davkov in socialnih prispevkov 23 23 0 0 0 23 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) 13733 7335 1231 5167 136 13869 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) 13823 7394 1261 5168 136 13960 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. 37/2009 Rapid Reports No 37/2009 9 5. Klasifikacija domačih davkov in prispevkov za socialno varnost kot prihodkov sektorja država (S.13) na najnižjem nivoju po kategorijah ESR 1995, Slovenija, 2003-2008 Detail classification of national taxes and social contributions as revenue of the general government (S.13) according to ESA 1995, Slovenia, 2003-2008 mio EUR ESR95 oznaka Code ESR95 Naziv transakcije 2003 2004 2005 2006 2007 2008 Transaction label D2 DAVKI NA PROIZVODNJO IN UVOZ 4019 4243 4449 4635 5016 5191 TAXES ON PRODUCTION AND IMPORTS D21 Davki na proizvode 3319 3474 3619 3863 4282 4597 Taxes on products D211 Davki tipa DDV (1-2) 2140 2286 2428 2599 2869 3069 Value added type taxes (1-2) 1 Celotni prihodki davkov tipa DDV 2140 2311 2472 2647 2923 3130 1 Total VAT revenues Obračunani DDV (1+2-3) 258 1241 1991 2086 2295 2413 VAT accrual assessment (1+2-3) 1 Prenos iz preteklega obdobja 709 757 720 877 918 0 1 Surplus of VAT from previous period 2 Obveznost DDV 1612 2519 3206 3563 4098 4621 2 VAT due to be paid 3 Presežek DDV 2063 2035 1936 2354 2721 2208 3 Exceeding VAT DDV iz uvoza 1898 1085 498 575 646 737 VAT from customs declarations Negativna kompenzacija kmetov v pavšalnem nadomestilu DDV 15 15 17 15 18 20 Negative compensation of farmers in a VAT flat rate system (-) 2 od katerih prihodki EU institucij - 25 44 48 54 61 2 of which revenues of EU Institutions D212 Davki in dajatve na uvoz razen DDV 220 93 10 12 10 11 Taxes and duties on imports excluding VAT D2121 Uvozne dajatve 126 43 0 0 0 0 Import duties Carina (1-2) 126 43 0 0 0 0 Customs duties (1-2) 1 Celotni prihodki carin 126 63 34 42 85 76 1 Total customs revenues 2 od katerih prihodki EU institucij - 21 34 42 85 76 2 of which revenues of EU Institutions D2122 Davki na uvoz razen DDV in uvoznih dajatev 94 51 10 12 10 11 Taxes on imports, excluding VAT and import duties D2122A Dajatve na uvožene kmetijske proizvode (1-2) 10 3 0 0 0 0 Levies on imported agricultural products (1-2) 1 Celotni prihodki dajatev na uvožene kmetijske proizvode 10 4 0 0 0 0 1 Total revenues of agricultural levies 2 od katerih prihodki EU institucij - 0 0 0 0 0 2 of which revenues of EU Institutions D2122C Trošarine na uvožene proizvode 76 44 10 12 10 11 Excise duties on imports D2122D Carina od fizičnih oseb 0 0 - - - - Customs duties paid by individuals D2122D Posebne uvozne davščine in carinske takse 7 3 - - - - Special import duties and customs charges D214 Davki na proizvode razen DDV in uvoznih davkov 958 1095 1180 1252 1403 1517 Taxes on products, except VAT and import taxes D214A Celotni prihodki trošarin (1-2) 770 877 948 1007 1124 1235 Total excise revenues (1-2) 1 Trošarine (1+2+3+4+5+6-7) 770 877 948 1008 1123 1235 1 Excise duties and consumption taxes (1+2+3+4+5+6-7) 1 Alkohol in alkoholne pijače 60 61 63 67 71 72 1 Alcohol and alcoholic drinks 2 Mineralna olja in plin 590 633 646 677 758 824 2 Mineral oil and gas 3 Tobačni izdelki 189 226 249 274 301 343 3 Tobacco 4 Prostocarinske prodajalne 7 1 - - - - 4 Duty-free shops Alkohol in alkoholne pijače 1 0 - - - - Alcohol and alcoholic drinks Tobačni izdelki 5 1 - - - - Tobacco 5 Električna energija in premog - 0 0 0 4 7 5 Electric power and coal 6 Dajatev na sladkor - - 1 1 0 0 6 Sugar levies 7 Trošarine na uvožene proizvode 76 44 10 12 10 11 7 Excises from imports 2 od katerih prihodki EU institucij - - 1 1 0 0 2 of which revenues of EU Institutions D214C Davki na promet nepremičnin od pravnih oseb 12 12 13 14 19 13 Tax on sale of immovable property - from legal entities D214C Davki na promet nepremičnin od fizičnih oseb 18 21 27 31 38 36 Tax on sale of immovable property - from individuals D214D Davek od novih motornih vozil 33 45 42 46 60 70 Tax on sales of new motor vehicles D214D Davek od rabljenih motornih vozil 1 2 2 2 2 1 Tax on sales of used motor vehicles D214F Davek od posebnih iger na srečo 39 47 56 61 64 61 Tax on special gambling (gambling in casinos) D214F Davek od klasičnih iger na srečo 2 3 3 3 3 4 Tax on classical gambling (lottery…) D214F Posebni davek na igralne avtomate 2 2 0 0 0 0 Special tax on slot machines D214G Davek od prometa zavarovalnih storitev 45 50 54 55 65 66 Tax on insurance services D214H Turistična taksa 4 4 6 7 7 7 Sojourn tax D214I Prometni davek na proizvode - - - - - - Turnover tax on goods D214I Prometni davek na storitve - - - - - - Turnover tax on services D214L Takse za obremenjevanje zraka 33 31 30 27 21 23 Taxes on air pollution D29 Drugi davki na proizvodnjo 700 768 830 772 734 594 Other taxes on production D29A Nadomestilo za uporabo stavbnega zemlj. od pravnih oseb 80 83 85 97 100 111 Compensation for the use of building-ground - paid by legal entities D29A Nadomestilo za uporabo stavbnega zemlj. od fizičnih oseb 25 29 34 38 37 40 Compensation for the use of building-ground - paid by natural persons D29B Pristojb.za reg.mot.vozil, plovil, letal od pravnih oseb 16 17 21 18 21 25 Registration fees on motor vehicles, boats and airplanes - paid by legal entities D29B Takse za registracijo kmetijskih traktorjev - - - - - - Registration fees on tractors D29C Davek na izplačane plače 434 475 501 445 391 230 Payroll tax D29C Posebni davek na določene prejemke (na pogodbeno delo) - - - - 27 28 Tax on work - contracts D29E Koncesijski prihodki 8 17 26 24 29 30 Concessions D29E Koncesijske dajatve iz posebnih iger na srečo 33 38 46 53 55 52 Concessions duties on special gambling (gambling in casinos) Statistične informacije, št. 37/2009 10 Rapid Reports No 37/2009 5. Klasifikacija domačih davkov in prispevkov za socialno varnost kot prihodkov sektorja država (S.13) na najnižjem nivoju po kategorijah ESR 1995, Slovenija, 2003-2008 (nadaljevanje) Detail classification of national taxes and social contributions as revenue of the general government (S.13) according to ESA 1995, Slovenia, 2003-2008 (continued) mio EUR ESR95 oznaka Code ESR95 Naziv transakcije 2003 2004 2005 2006 2007 2008 Transaction label D29F Vodna povračila 16 14 18 17 22 23 Charges on use of water D29F Komunalna taksa 49 47 51 42 10 9 Taxes on waste pollution D29F Taksa za obremenjevanje zraka s plinskimi in trdimi gorivi 17 28 18 9 8 9 Tax on air pollution - caused by gas and hard fuels D29F Prispevek NEK skladu za financiranje razgradnje NEK 7 5 7 8 8 9 Contribution of Nuclear power plant to finance its decomposition D29F Nadomestila zaradi omejene rabe prostora na območju jedrskega objekta - - 7 7 7 8 Indemnity for restricted use of area on the territory of Nuclear power plant D29G Negativna kompenzacija kmetov v pavšalnem nadomestilu DDV 15 15 17 15 18 20 Negative compensation of farmers in a VAT flat rate system D5 TEKOČI DAVKI NA DOHODEK, PREMOŽENJE ITD. 1999 2219 2495 2827 3168 3332 CURRENT TAXES ON INCOME, WEALTH, ETC. D51 Davki na dohodke 1924 2136 2407 2734 3041 3133 Taxes on income D51A Dohodnina 1392 1495 1487 1583 1588 1790 Personal income tax - wages and salaries D51A Dohodnina - pokojnine 15 15 38 30 18 19 Personal income tax - pensions D51A Dohodnina - pogodbeno delo 26 27 66 69 79 86 Personal income tax - contractual work D51A Dohodnina - državne in druge nagrade 5 6 16 12 12 15 Personal income tax - state and other awards D51A Dohodnina - dejavnosti 94 103 129 242 276 348 Personal income tax - entrepreneurial activities and others D51A Dohodnina - odstopljeni vir občinam - - - - 0 0 Personal income tax - source assigned for local government D51A Letni poračun -94 -91 -154 -154 -57 -69 Annual final assessment D51B Davek od dohodkov pravnih oseb 437 523 795 920 1116 936 Tax on income of corporations D51D Davki na dobitke pri igrah na srečo 2 3 3 3 3 4 Tax on winnings from lottery or gambling D51E Posebni davek na določene prejemke (pogodbeno delo) 18 19 20 23 - - Tax on work-contracts D51E Avtorske pravice in izumi 30 36 7 6 5 5 Tax on income - copy rights, patents and trademarks D51E Posebni prispevek za obnovo Posočja 0 0 0 0 0 0 Special contribution for the reconstruction of Posocje region D59 Drugi tekoči davki 74 83 88 93 127 200 Other current taxes D59A Davek od premoženja stavb 2 3 3 3 3 3 Property tax on buildings D59A Davek od vikendov 1 1 1 1 1 1 Property tax on weekend cottages D59A Davek od plovil 0 0 0 0 0 0 Property tax on boats D59D Pristojb. za reg.mot. vozil, plovil, letal od fizičnih oseb 67 75 77 82 87 80 Registration fees on motor vehicles, boats and airplanes - paid by individuals D59D RTV naročnina - - - - - 79 Radio and television licence fee D59D Okoljska dajatev za onesnaževanje okolja zaradi odvajanja odpadnih voda - - - - 30 30 Special water tax D59F Požarna taksa 4 5 7 7 6 7 Fire protection tax D91 DAVKI NA KAPITAL 6 16 8 6 9 11 CAPITAL TAXES D91A Davek na dediščine in darila 4 4 5 6 9 11 Inheritance and gift tax D91B Odškodnina za spremembo namembnosti kmetijskega zemljišča in gozda 0 0 0 0 0 0 Payments for the change of use of agricultural and forest land D91C Davek na bilančno vsoto bank 1 12 3 0 0 0 Tax on balance wealth paid by banks SKUPAJ DAVČNI PRIHODKI (D2+D5+D91) 6023 6478 6952 7468 8192 8535 TOTAL TAX RECEIPTS (D2 + D5 + D91) D611 Dejanski prispevki za socialno varnost 3568 3857 4092 4352 4733 5221 Actual social contributions D6111 Socialni prispevki delodajalcev 1356 1457 1594 1697 1852 2042 Employers' actual social contributions Prispevki za zaposlovanje 5 5 6 6 7 8 Contributions for employment Prispevki za porodniško varstvo 8 9 10 10 11 12 Contributions for maternity leave Prispevki za zdravstveno zavarovanje 576 619 692 738 806 891 Contributions for health insurance Prispevki za pokojninsko in invalidsko zavarovanje 767 824 887 943 1028 1132 Contributions for pension and disability insurance D6112 Socialni prispevki delojemalcev 1878 2021 2147 2281 2490 2752 Employees' social contributions Prispevki za zaposlovanje 12 13 14 15 16 18 Contributions for employment Prispevki za porodniško varstvo 9 9 10 10 11 12 Contributions for maternity leave Prispevki za zdravstveno zavarovanje 542 582 620 659 719 795 Contributions for health insurance Prispevki za pokojninsko in invalidsko zavarovanje 1314 1417 1504 1598 1744 1927 Contributions for pension and disability insurance D6113 Socialni prispevki samozaposlenih in nezaposlenih 334 379 351 374 392 427 Social contributions by self- and non-employed persons Prispevki za zaposlovanje 1 2 1 2 2 2 Contributions for employment Prispevki za porodniško varstvo 1 2 2 2 2 2 Contributions for maternity leave Prispevki za zdravstveno zavarovanje 134 163 130 138 144 156 Contributions for health insurance Prispevki za pokojninsko in invalidsko zavarovanje 198 212 218 232 245 267 Contributions for pension and disability insurance - ni pojava. no occurence of event. Statistične informacije, št. 37/2009 Rapid Reports No 37/2009 11 STATISTIČNO ZNAMENJE STATISTICAL SIGN - ni pojava - no occurrence of event 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 2008 po sektorjih prejemnikih. Table 4 gives detailed information of all main types of taxes and social contributions for 2008, 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 2003-2008. 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 2003 to 2008. 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 − the Tax Administration provides quarterly data on the value added Statistične informacije, št. 37/2009 12 Rapid Reports No 37/2009 Davčna uprava RS, in sicer v 65 dneh po koncu četrtletja; 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; − 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 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 Statistične informacije, št. 37/2009 Rapid Reports No 37/2009 13 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. 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 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. 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, 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 do leta 2006 edini davek na proizvodnjo in uvoz, ki je zajet po načelu enomesečne časovne prilagoditve denarnega toka, od leta 2007 pa po načelu čistega 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 up to including 2006 recorded accordnig to the one-month time adjusted cash method and from 2007 on according to the pure cash basis principle. 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 časovne prilagoditve denarnega toka. 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 time adjusted cash basis. 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, od leta 2008 dalje pa tudi RTV prispevek 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, from 2008 on radio and television licence, 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 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. 37/2009 14 Rapid Reports No 37/2009 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. 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. 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. 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 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. Sestavil / Prepared by: Peter Štemberger 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 40 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 40 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.