Fiscal burden of taxable persons by taxes and social contributions, Slovenia, 2002–2007

Total fiscal burden by taxes and social contributions in 2007 amounted to 38.4% of GDP, which is 0.2 of a percentage point less than in 2006
From 2002 to 2005 the total fiscal burden by taxes and social contributions in GDP was increasing (from 38.2% of GDP in 2002 to 39.0% of GDP in 2005), but it started to decline in 2006 (38.6% of GDP). Its level in 2007 was 38.4% of GDP. In 2007 the share of tax revenues in GDP increased a little bit again (by 0.1 of a percentage point to 24.5% of GDP), but the opposite holds true for social contributions. In 2007 their share in GDP decreased in comparison with 2006 (by 0.3 of a percentage point to 13.9% of GDP) and reached the lowest level since 1995.

The main reason for the reduction of total fiscal burden in GDP in 2007 was the reduction of social contributions share
In 2007 the share of social contributions in GDP was 0.3 of a percentage point lower than in 2006, above all because of lower shares of actual social contributions of employers, employees and self-employed persons. Their shares in GDP were lower by 0.1 of a percentage point.

In 2007 the share of tax revenues in GDP was 0.1 of a percentage point higher than in 2006
Current taxes on income and wealth contributed the most to the enlargement of these revenues. In comparison with 2006 they were higher by 15.4% – above all because of higher taxes on income or profit of corporations, which were 26.2% higher than in 2006 and represented 3.4% of GDP in 2007 (in 2002 their share in GDP was 1.6%, which is 1.8 percentage points less than in 2007). The share of taxes on individual or household income in GDP was approximately the same as in previous years and represented 5.7% of GDP in 2007.
The share of taxes on production and imports in GDP was 0.3 of a percentage point lower than in 2006 as in 2007 its share in GDP was 15.0%. The payroll tax contributed the most to the reduction of these taxes: in comparison with 2006 it was reduced by 15.0% and in comparison with 2005 by 24.5%. In 2007 the payroll tax represented 1.1% of GDP. Taxes on products were 12.3% higher than in 2006 and represented 12.9% of GDP in 2007. Amongst them the share of customs duties in GDP increased by 0.1 of a percentage point to 0.2% of GDP. The share of value added tax in GDP has remained at approximately the same level as in previous years; its share in GDP in 2007 was 8.5%.

The highest share of all colleted taxes and social contributions belongs to central government
Amongst 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, 35.4% to social security funds and 9.1% to local government. The lowest share belongs to EU institutions. In 2007, 1.0% of all collected taxes and social contributions belonged them (EUR 139 million), which is 0.3 of a percentage point more than in 2006.

More detailed data
More detailed data are available at:
http://www.stat.si/eng/tema_ekonomsko_nacionalni_racunidrzave.asp