18. NOVEMBER 2004 18 NOVEMBER 2004 št./No 336 3 NACIONALNI RAČUNI NATIONAL ACCOUNTS št./No 4 OBREMENITVE Z DAVKI IN PRISPEVKI ZA SOCIALNO VARNOST, SLOVENIJA, 1995–2003 FISCAL BURDEN, SLOVENIA, 1995–2003 Skupne obremenitve z davki in prispevki za socialno varnost so se v opazovanem obdobju znižale na raven okoli 40 % BDP. The total fiscal burden by taxes and social contributions stabilized at the level of approximately 40% of GDP. Z uvedbo davka na dodano vrednost, trošarin in drugih davkov na specifične storitve sredi leta 1999 se ni bistveno spremenil delež skupnih fiskalnih obremenitev glede na BDP. The share of taxes and social contributions remained stable even after the introduction of the value added tax, excises and some other taxes on specific services in the middle of 1999. V opazovanem obdobju se je povečal strukturni delež davčnih prihodkov, zmanjšal pa delež prispevkov za socialno varnost. Posledica tega je večji delež prihodkov centralne ravni države in manjši delež prihodkov skladov socialne varnosti ob bistveno nespremenjenem deležu prihodkov lokalne ravni države. In the observed period the structural share of tax revenues increased while the share of social contributions decreased. Consequently, the share of revenue to the central government has increased while the share of social security funds has decreased at almost unchanged share of local government revenues. V opazovanem obdobju je bil zaznan največji porast, merjen v % od BDP, pri davku na izplačane plače ter pri davku na dobiček gospodarskih družb. Znaten padec pa je bil opažen pri prihodku iz naslova carin in pri prihodku iz naslova socialnih prispevkov delodajalcev. In the observed period, the strongest increase, measured as a % of GDP, was spotted at payroll tax and at tax on corporate profits. On the other hand, substantial fall was spotted at revenue from customs duties and at revenue from employers’ social security contributions. S skupnimi fiskalnimi obremenitvami v višini 40 % BDP je Slovenija nekoliko nad povprečjem v EU. V petindvajseterici držav je na desetem mestu, in sicer pred vsemi novimi državami članicami EU, pa tudi pred Nizozemsko, Portugalsko, Veliko Britanijo, Grčijo, Španijo in Irsko. With 40% of GDP, Slovenia is slightly above the EU fiscal burden average. Within the 25 member states of the EU it is in the 10th place, i.e. in front of all new member states and also in front of the Netherlands, Portugal, United Kingdom, Greece, Spain and the Republic of Ireland. Slika 1: Davki in prispevki za socialno varnost, Slovenija, 1995-2003 Chart 1: Taxes and social contributions, Slovenia, 1995-2003 Statistične informacije, št. 336/2004 2 Rapid Reports No 336/2004 1. Obremenitve z davki in prispevki za socialno varnost, Slovenija, 1995-2003 Fiscal burden, Slovenia, 1995-2003 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 1 = (2 + 3) 2 3 1 = (2 + 3) 2 3 1 = (2 + 3) 2 3 Mio SIT Struktura (%) / Structure (%) V % od BDP / As % of GDP 1995 975570 553038 422532 100,0 56,7 43,3 41,1 23,3 17,8 1995 1996 1086097 651319 434778 100,0 60,0 40,0 39,8 23,9 15,9 1996 1997 1204177 733915 470261 100,0 60,9 39,1 38,7 23,6 15,1 1997 1998 1364727 840476 524251 100,0 61,6 38,4 39,4 24,3 15,1 1998 1999 1543889 964210 579679 100,0 62,5 37,5 39,8 24,9 15,0 1999 2000 1670724 1027249 643475 100,0 61,5 38,5 39,3 24,2 15,1 2000 2001 1876076 1144424 731653 100,0 61,0 39,0 39,4 24,0 15,4 2001 2002 2113445 1306412 807033 100,0 61,8 38,2 39,8 24,6 15,2 2002 2003 2320471 1448834 871636 100,0 62,4 37,6 40,5 25,3 15,2 2003 2. Razporeditev davkov in prispevkov za socialno varnost po ravneh države, Slovenija, 1995-2003 Tax and social contribution receipts by receiving subsector, Slovenia, 1995-2003 Skupaj Total Centralna država Central government Lokalna država Local government Skladi socialne varnosti Social security funds Skupaj Total Centralna država Central government Lokalna država Local government Skladi socialne varnosti Social security funds 1 = (2 + 3 + 4) 2 3 4 1 = (2 + 3 + 4) 2 3 4 Mio SIT Struktura (%) / Structure (%) 1995 974143 502542 62124 409477 100,0 51,6 6,4 42,0 1995 1996 1084668 591050 72504 421113 100,0 54,5 6,7 38,8 1996 1997 1202652 665067 81738 455847 100,0 55,3 6,8 37,9 1997 1998 1363683 762669 89870 511143 100,0 55,9 6,6 37,5 1998 1999 1542744 867168 110477 565098 100,0 56,2 7,2 36,6 1999 2000 1669451 920478 121935 627038 100,0 55,1 7,3 37,6 2000 2001 1874629 1022066 139811 712752 100,0 54,5 7,5 38,0 2001 2002 2111848 1167839 158075 785934 100,0 55,3 7,5 37,2 2002 2003 2318738 1292650 177298 848789 100,0 55,7 7,6 36,6 2003 Statistične informacije, št. 336/2004 Rapid Reports No 336/2004 3 3. Obremenitve z davki in prispevki za socialno varnost po vrsti dajatve, Slovenija, 1995-2003 Fiscal burden by type, Slovenia, 1995-2003 1995 1996 1997 1998 1999 2000 2001 2002 2003 mio SIT Davki in socialni prispevki 975570 1086097 1204177 1364727 1543889 1670724 1875590 2113445 2320471 Taxes and social contributions Davki 553038 651319 733915 840476 964210 1027249 1143937 1306412 1448834 Taxes D.2 Davki na proizvodnjo in uvoz 381602 446316 495829 574314 668359 700664 771412 878945 963120 D.2 Taxes on production and imports D.21 Davki na proizvode in storitve 369084 418401 442770 506634 587951 597109 645522 737489 795366 D.21 Taxes on products v tem: Davek na dodano vrednost (DDV) - - - - 192088 383150 411153 474542 512982 Value added tax Carine 73257 73804 56575 45313 42996 36089 27364 29292 30266 Import duties D.29 Drugi davki na proizvodnjo 12518 27915 53059 67680 80408 103555 125890 141455 167754 D.29 Other taxes on production v tem: Davek na izplačane plače 814 14998 34092 42210 51641 65131 80563 90185 104019 Total wage bill and payroll taxes D.5 Tekoči davki na dohodke, premoženje 169450 203446 236231 258833 289152 322699 367105 423078 484368 D.5 Current taxes on income, wealth, etc. v tem: Davki na dohodke gospodinjstev 144737 169475 191293 201378 224817 248919 284433 316406 346867 Taxes on individual or household income Davki na dobičke gospodarskih družb 12893 20290 29762 33202 41507 49977 57280 79497 108419 Taxes on income or profits of corporations D.91 Davki na kapital 1986 1557 1856 7330 6698 3885 5420 4389 1346 D.91 Capital taxes D.61 Prispevki za socialno varnost 422532 434778 470261 524251 579679 643475 731653 807033 871636 D.61 Social contributions D.611 Dejanski prispevki za socialno varnost 415608 427127 461771 515047 569321 631765 718002 791748 855028 D.611 Actual social contributions D.6111 Delodajalci 197413 178745 177769 196252 217704 242575 270857 300879 324946 D.6111 Employers D.6112 Zaposleni 199238 223293 251635 278678 311140 346822 382594 420408 449969 D.6112 Employees D.6113 Samozaposleni in nezaposleni 18957 25089 32367 40117 40477 42368 64550 70461 80114 D.6113 Self- and non-employed persons D.612 Pripisani prispevki za socialno varnost 6924 7651 8490 9204 10359 11709 13651 15286 16608 D.612 Imputed social contributions V % od BDP/ As a % of GDP Davki in socialni prispevki 41,1 39,8 38,7 39,4 39,8 39,3 39,4 39,8 40,5 Taxes and social contributions Davki 23,3 23,9 23,6 24,3 24,9 24,2 24,0 24,6 25,3 Taxes D.2 Davki na proizvodnjo in uvoz 16,1 16,4 15,9 16,6 17,2 16,5 16,2 16,5 16,8 D.2 Taxes on production and imports D.21 Davki na proizvode in storitve 15,6 15,3 14,2 14,6 15,2 14,0 13,6 13,9 13,9 D.21 Taxes on products v tem: Davek na dodano vrednost (DDV) - - - - 5,0 9,0 8,6 8,9 9,0 Value added tax Carine 3,1 2,7 1,8 1,3 1,1 0,8 0,6 0,6 0,5 Import duties D.29 Drugi davki na proizvodnjo 0,5 1,0 1,7 2,0 2,1 2,4 2,6 2,7 2,9 D.29 Other taxes on production v tem: Davek na izplačane plače 0,0 0,5 1,1 1,2 1,3 1,5 1,7 1,7 1,8 Total wage bill and payroll taxes D.5 Tekoči davki na dohodke, premoženje 7,1 7,5 7,6 7,5 7,5 7,6 7,7 8,0 8,5 D.5 Current taxes on income, wealth, etc. v tem: Davki na dohodke gospodinjstev 6,1 6,2 6,2 5,8 5,8 5,9 6,0 6,0 6,1 Taxes on individual or household income Davki na dobičke gospodarskih družb 0,5 0,7 1,0 1,0 1,1 1,2 1,2 1,5 1,9 Taxes on income or profits of corporations D.91 Davki na kapital 0,1 0,1 0,1 0,2 0,2 0,1 0,1 0,1 0,0 D.91 Capital taxes D.61 Prispevki za socialno varnost 17,8 15,9 15,1 15,1 15,0 15,1 15,4 15,2 15,2 D.61 Social contributions D.611 Dejanski prispevki za socialno varnost 17,5 15,7 14,8 14,9 14,7 14,9 15,1 14,9 14,9 D.611 Actual social contributions D.6111 Delodajalci 8,3 6,6 5,7 5,7 5,6 5,7 5,7 5,7 5,7 D.6111 Employers D.6112 Zaposleni 8,4 8,2 8,1 8,0 8,0 8,2 8,0 7,9 7,9 D.6112 Employees D.6113 Samozaposleni in nezaposleni 0,8 0,9 1,0 1,2 1,0 1,0 1,4 1,3 1,4 D.6113 Self- and non-employed persons D.612 Pripisani prispevki za socialno varnost 0,3 0,3 0,3 0,3 0,3 0,3 0,3 0,3 0,3 D.612 Imputed social contributions - Ni pojava No occurrence of event Statistične informacije, št. 336/2004 4 Rapid Reports No 336/2004 4. Razporeditev davkov in prispevkov za socialno varnost po vrsti dajatve in po ravneh države, Slovenija, 2003 Detailed tax and social contribution receipts by type of taxation and receiving subsector, Slovenia, 2003 mio SIT Država General government Centralna država Central government Lokalna država Local government Skladi socialne varnosti Social security fund Naziv transakcije S.13 S.1311 S.1313 S.1314 D.2 DAVKI NA PROIZVODNJO IN UVOZ 963120 913587 49532 0 D.2 TAXES ON PRODUCTION AND IMPORTS D.21 Davki na proizvode in storitve 795366 786863 8502 0 D.21Taxes on products Davek na dodano vrednost (DDV) 512982 512982 0 0 Value added type taxes Davki in dajatve na uvoz, razen DDV 52775 52775 0 0 Taxes and duties on imports excluding VAT Uvozne dajatve 30266 30266 0 0 Import duties Davki na uvoz , razen DDV in uvoznih dajatev 22509 22509 0 0 Taxes on imports, excluding VAT and mport duties Dajatve na uvožene kmetijske proizvode 2446 2446 0 0 Levies on imported agricultural products Denarna nadomestila ob uvozu - - - - Monetary compensatory amounts on imports Trošarine 18222 18222 0 0 Excise duties Splošni prometni davki 1841 1841 0 0 General sales taxes Davki na posebne storitve - - - - Taxes on specific services Dobički uvoznih monopolov - - - - Profits of import monopolies Davki na proizvode in storitve, razen DDV in uvoznih davkov 229608 221106 8502 0 Taxes on products, except VAT and import taxes Trošarine in davki na potrošnjo 184439 184439 0 0 Excise duties and consumption taxes Kolkovina na prodajo določenih proizvodov - - - - Stamp taxes Davki na finančne in kapitalske transakcije 7075 0 7075 0 Taxes on financial and capital transactions Davki ob registraciji avtomobilov 8301 8301 0 0 Car registration taxes Davki na zabavo - - - - Taxes on entertainment Davki na igre na srečo 10397 9850 547 0 Taxes on lotteries, gambling and betting Davki na zavarovalne premije 10724 10724 0 0 Taxes on insurance premiums Drugi davki na določene storitve 880 0 880 0 Other taxes on specific services Splošni prometni davki - - - - 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 in storitve 7791 7791 0 0 Other taxes on products n.e.c. D.29 Drugi davki na proizvodnjo 167754 126724 41030 0 D.29 Other taxes on production Davki na lastništvo/uporabo zemljišč, zgradb v proizvodnji 25266 0 25266 0 Taxes on land, buildings or other structures Davki na uporabo osnovnih sredstev v proizvodnji 3809 3809 0 0 Taxes on the use of fixed assets Davki na plače in plačilno listo 104019 104019 0 0 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 21423 11362 10061 0 Taxes on pollution Pavšalna nadomestila DDV 3624 3624 0 0 Under-compensation of VAT (flat rate system) Drugi davki na proizvodnjo 9613 3910 5703 0 Other taxes on production n.e.c. D.5 TEKOČI DAVKI NA DOHODEK, PREMOŽENJE ITD. 484368 359270 125098 0 D.5 CURRENT TAXES ON INCOME, WEALTH, ETC. D.51 Davki na dohodke 467334 342963 124371 0 D.5 Taxes on income Davki na dohodek posameznikov ali gospodinjstev 346867 225446 121422 0 Taxes on individual or household income Davki na dohodek ali dobiček gospodarskih družb 108419 108419 0 0 Taxes on the income or profits of corporations Davki na dobičke od lastnine - - - - Taxes on holding gains Davki na dobitke pri igrah na srečo 430 0 430 0 Taxes on winnings from lottery or gambling Drugi davki na dohodek 11617 9098 2519 0 Other taxes on income n.e.c. D.59 Drugi tekoči davki 17034 16307 728 0 D.59 Other current taxes Tekoči davki na premoženje 728 0 728 0 Current taxes on capital Glavarina - - - - Poll taxes Davki na izdatke oseb ali gospodinjstev - - - - Expenditure taxes Plačila gospodinjstev za pridobitev dovoljenj, pravic 15235 15235 0 0 Payments by households for licences Davki na mednarodne transakcije - - - - Taxes on international transactions Drugi tekoči davki 1072 1072 0 0 Other current taxes n.e.c. D.91 Davki na kapital 1346 354 992 0 D.91 Capital Taxes Davki na kapitalske transferje 979 0 979 0 Taxes on capital transfers Dajatve na kapital 22 8 13 0 Capital levies Drugi davki na kapital 346 346 0 0 Other capital taxes n.e.c. Statistične informacije, št. 336/2004 Rapid Reports No 336/2004 5 4. Razporeditev davkov in prispevkov za socialno varnost po vrsti dajatve in po ravneh države, Slovenija, 2003 (nadaljevanje) Detailed tax and social contribution receipts by type of taxation and receiving subsector, Slovenia, 2003 (continued) mio SIT Država General government Centralna država Central government Lokalna država Local government Skladi socialne varnosti Social security fund Naziv transakcije S.13 S.1311 S.1313 S.1314 SKUPAJ DAVČNI PRIHODKI (D.2 + D.5 + D.91) 1448834 1273212 175623 0 TOTAL TAX RECEIPTS (D.2 + D.5 + D.91) D.611 Dejanski socialni prispevki 855028 8928 0 846100 D.611 Actual social contributions Dejanski socialni prispevki delodajalcev 324946 3136 0 321810 Employers' actual social contributions Obvezni 324946 3136 0 321810 Compulsory employers' actual social contributions Prostovoljni 0 0 0 0 Voluntary employers' actual social contributions Socialni prispevki zaposlenih 449969 5117 0 444851 Employees' social contributions Obvezni 449969 5117 0 444851 Compulsory employees' social contributions Prostovoljni 0 0 0 0 Voluntary employees' social contributions Socialni prispevki samozaposlenih in nezaposlenih 80114 675 0 79439 Social contributions by self- and non-employed persons Obvezni 80114 675 0 79439 Compulsory social contributions by self- and non-employed persons Prostovoljni 0 0 0 0 Voluntary social contributions by self- and non-employed persons D.612 Pripisani socialni prispevki 16608 10510 1675 4422 Imputed social contributions Kapitalski transferi države drugim sektorjem na osnovi obračunanih toda neizterljivih davkov in socialnih prispevkov (D.995) 1733 0 … 1733 Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected (D.995) SKUPAJ PRIHODKI OD DAVKOV IN SOCIALNIH PRISPEVKOV BREZ OBRAČUNANIH TODA NEIZTERLJIVIH ZNESKOV (D.2+D.5+D.91+D.611) 2302129 1282140 175623 844366 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) 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) 2318738 1292650 177298 848789 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) - Ni pojava No occurrence of event … Ni podatka Data not available Statistične informacije, št. 336/2004 6 Rapid Reports No 336/2004 5. Klasifikacija domačih davkov in prispevkov za socialno varnost na najnižjem nivoju po kategorijah ESR 1995, Slovneija, 2002 Detail classification of national taxes and social contributions according to ESA 1995, Slovenia, 2002 mio SIT Država General government Centralna raven Central government Lokalna raven Local government Skladi socialne varnosti Social security funds SES13 SES1311 SES1313 SES1314 D.2 DAVKI NA PROIZVODNJO IN UVOZ 878945 838291 40654 0 D.2 TAXES ON PRODUCTION AND IMPORTS D.21 Davki na proizvode 737489 728224 9265 0 D.21 Taxes on products D.211 Davek na dodano vrednost 474542 474542 0 0 D.211 Value added type taxes Obračunani DDV (1+2-3) 100300 100300 0 0 VAT accrual assessment (1+2-3) 1 Prenos iz preteklega obdobja 144379 144379 0 0 1 Surplus of VAT from previous period 2 Obveznost DDV 368670 368670 0 0 2 VAT due to be paid 3 Presežek DDV 412749 412749 0 0 3 Exceeding VAT DDV iz uvoza 377543 377543 0 0 VAT from customs declarations Neg. kompenz. kmetov v pavšalnem nadomest. DDV (-) 3301 3301 0 0 Negative compensation of farmers in a VAT flate rate system (-) D.212 Davki in dajatve na uvoz, razen DDV 49291 49291 0 0 D.212 Taxes and duties on imports excluding VAT Uvozne dajatve 29292 29292 0 0 Import duties Carina 29292 29292 0 0 Customs duties Davki na uvoz, razen DDV in uvoznih dajatev 19999 19999 0 0 Taxes on imports, excluding VAT and import duties Kmetijske dajatve 1581 1581 0 0 Agriculture levies Trošarine 16541 16541 0 0 Excise duties Carina od fizičnih oseb 63 63 0 0 Customs duties paid by individuals Carinske takse in takse s področja trošarin 1814 1814 0 0 Customs taxes and excise taxes D.214 Davki na proizvode, razen DDV in uvoznih davkov 213656 204391 9265 0 D.214 Taxes on products, except VAT and import taxes Trošarine (1+2+3+4-5) 173488 173488 0 0 Excises (1+2+3+4-5) 1 Alkohol in alkoholne pijače 13610 13610 0 0 1 Alcohol and alcoholic drinks 2 Mineralna olja in plin 137657 137657 0 0 2 Mineral oil and gas 3 Tobačni izdelki 37203 37203 0 0 3 Tobacco 4 Prostocarinske prodajalne 1559 1559 0 0 4 Duty-free shops Alkohol in alkoholne pijače 369 369 0 0 Alcohol and alcoholic drinks Tobačni izdelki 1189 1189 0 0 Tobacco 5 Trošarine iz uvoza (-) 16541 16541 0 0 5 Excises from imports (-) Davki na promet nepremičnin od pravnih oseb 3713 0 3713 0 Tax on sale of immovable property - from legal entities Davki na promet nepremičnin od fizičnih oseb 3806 0 3806 0 Tax on sale of immovable property - from individuals Davek od novih motornih vozil 5913 5913 0 0 Tax on sales of new motor vehicles Davek od rabljenih motornih vozil 284 284 0 0 Tax on sales of used motor vehicles Davek od posebnih iger na srečo 8007 8007 0 0 Tax on special gambling (gambling in casinos) Davek od klasičnih iger na srečo 512 512 0 0 Tax on classical gambling (lottery…) Posebni davek na igralne avtomate 915 0 915 0 Special tax on slot machines Davek od prometa zavarovalnih storitev 9726 9726 0 0 Tax on insurance services Krajevna-prenočitvena taksa 831 0 831 0 Sojourn tax Takse za obremenjevanje zraka 6462 6462 0 0 Taxes on air pollution D.29 Drugi davki na proizvodnjo 141455 110066 31389 0 D.29 Other taxes on production Nadomest. za up.stavbnega zemlj. od pravnih oseb 18498 0 18498 0 Compensation for the use of building-ground - paid by legal entities Nadomest. za up.stavbnega zemlj. od fizičnih oseb 5303 0 5303 0 Compensation for the use of building-ground - paid by natural persons Pristojb.za reg.mot.vozil, plovil, letal od pravnih oseb 3393 3393 0 0 Registration fees on motor vehicles, boats and airplanes - paid by legal entities Takse za registracijo kmetijskih traktorjev 1 0 1 0 Registration fees on tractors Davek na izplačane plače 90185 90185 0 0 Payroll tax Komunalna taksa za vodo 5293 1400 3893 0 Tax on water pollution Vodna povračila 3379 3379 0 0 Charges on use of water Taksa za obremenjevanje zraka s trdimi gorivi 1549 1549 0 0 Tax on air pollution - caused by hard fuels Prisp. NEK skladu za financiranje razgradnje NEK 3232 3232 0 0 Contribution of Nuclear power plant to finance its decomposition Neg. kompenz. kmetov v pavšalnem nadomest. DDV 3301 3301 0 0 Negative compensation of farmers in a VAT flate rate system Koncesijski prihodki 817 375 442 0 Concessions Koncesijske dajatve iz posebnih iger na srečo 6505 3253 3253 0 Concessions duties on special gambling (gambling in casinos) Statistične informacije, št. 336/2004 Rapid Reports No 336/2004 7 5. Klasifikacija domačih davkov in prispevkov za socialno varnost na najnižjem nivoju po kategorijah ESR 1995, Slovneija, 2002 Detail classification of national taxes and social contributions according to ESA 1995, Slovenia, 2002 mio SIT Država General government Centralna raven Central government Lokalna raven Local government Skladi socialne varnosti Social security funds SES13 SES1311 SES1313 SES1314 D.5 TEKOČI DAVKI NA DOHODEK, PREMOŽENJE ITD. 423078 308978 114100 0 D.5 CURRENT TAXES ON INCOME, WEALTH, ETC. D.51 Davki na dohodke 407935 294461 113473 0 D.51 Taxes on income Dohodnina 307050 199699 107351 0 Personal income tax - wages and salaries Dohodnina - pokojnine 3691 2401 1290 0 Personal income tax - pensions Dohodnina - pogodbeno delo 6149 3999 2150 0 Personal income tax - contractual work Dohodnina - državne in druge nagrade 892 580 312 0 Personal income tax - state and other awards Dohodnina - dejavnosti 19495 12679 6816 0 Personal income tax - entrepreneural activities Letni poračun -20871 -13574 -7297 0 Annual final assessment Davki na dobičke gospodarskih družb 79497 79497 0 0 Corporate income tax Davek na dobitke od iger na srečo 599 0 599 0 Tax on winnings at gamble games Posebni davek na določene prejemke 4805 3859 947 0 Tax on work-contracts Avtorske pravice in izumi 6621 5316 1304 0 Tax on income - copy rights, patents and trademarks Posebni prispevek za obnovo Posočja 7 6 1 0 Special contribution for the reconstruction of Posocje region D.59 Drugi tekoči davki 15144 14517 627 0 D.59 Other current taxes Davek od premoženja stavb 450 0 450 0 Property tax on buildings Davek od vikendov 174 0 174 0 Property tax on weekend cotages Davek od plovil 3 0 3 0 Property tax on boats Pristojb. za reg.mot. vozil, plovil, letal od fizičnih oseb 13587 13587 0 0 Registration fees on motor vehicles, boats and airplanes - paid by individuals Požarna taksa 930 930 0 0 Fire protection tax D.91 Davki na kapital 4389 2610 1779 0 D.91 Capital Taxes Davek na dediščine in darila 636 0 636 0 Inheritance and gift tax Odškodnina za spremembo namembnosti zemljišč 1923 781 1143 0 Payments for the change of use of agricultural and forest land Davek na bilančno vsoto bank 1829 1829 0 0 Tax on balance wealth paid by banks SKUPAJ DAVČNI PRIHODKI (D.2 + D.5 + D.91) 1306412 1149879 156533 0 TOTAL TAX RECEIPTS (D.2 + D.5 + D.91) D.611 Dejanski prispevki za socialno varnost 791748 8287 0 783461 D.611 Actual social contributions Delodajalci 300879 2888 0 297991 Employers' actual social contributions Prispevki za zaposlovanje 1091 1091 0 0 Contributions for employment Prispevki za porodniško varstvo 1797 1797 0 0 Contributions for maternity leave Prispevki za zdravstveno zavarovanje 127928 0 0 127928 Contributions for health insurance Prispevki za pokojninsko in invalidsko zavarovanje 170063 0 0 170063 Contributions for pension and disability insurance Delojemalci 420408 4735 0 415674 Employees' social contributions Prispevki za zaposlovanje 2730 2730 0 0 Contributions for employment Prispevki za porodniško varstvo 2005 2005 0 0 Contributions for maternity leave Prispevki za zdravstveno zavarovanje 124754 0 0 124754 Contributions for health insurance Prispevki za pokojninsko in invalidsko zavarovanje 290920 0 0 290920 Contributions for pension and disability insurance Samozaposleni in nezaposleni 70461 664 0 69796 Social contributions by self- and non-employed persons Prispevki za zaposlovanje 325 325 0 0 Contributions for employment Prispevki za porodniško varstvo 339 339 0 0 Contributions for maternity leave Prispevki za zdravstveno zavarovanje 24417 0 0 24417 Contributions for health insurance Prispevki za pokojninsko in invalidsko zavarovanje 45379 0 0 45379 Contributions for pension and disability insurance METODOLOŠKA POJASNILA METHODOLOGICAL EXPLANATIONS NAMEN STATISTIČNEGA RAZISKOVANJA PURPUSE OF THE STATISTICAL SURVEY Namen statističnega raziskovanja je prikaz obremenitve davčnih zavezancev z davki in prispevki za socialno varnost v skladu s standardi Evropskih sistemov računov 1995 (ESR 1995). The purpose of the statistical survey is to present the taxpayers’ burden by taxes and social contributions, according to standards of the European System of Accounts 1995 (ESA 1995). Statistične informacije, št. 336/2004 8 Rapid Reports No 336/2004 V tabeli 1 je prikazana osnovna delitev t. i. fiskalnih obremenitev – posebej na davke in posebej na prispevke za socialno varnost po posameznih letih, v tabeli 2 pa je prikazana delitev te kategorije kot prihodka po podsektorjih države na centralni ravni (S.1311), lokalni ravni (S.1313) in na sklade socialne varnosti (S.1314). V tabeli 3 so prikazane osnovne kategorije davkov in prispevkov za socialno varnost v skladu s standardi ESR 1995 po posameznih letih, v tabeli 4 pa so za leto 2003 osnovne kategorije davkov in prispevkov za socialno varnost po podsektorjih države kot prejemnikih teh sredstev prikazane na enak način, kot je oblikovana standardna tabela ESR 1995 za sporočanje teh podatkov Evropski komisiji. V tabeli 5 pa so za leto 2002 po glavnih kategorijah ESR 1995 in po podsektorjih države prikazani davki in prispevki za socialno varnost na elementarni ravni in poimenovani tako, kot se pojavljajo v slovenski zakonodaji. 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 1 shows the primary structure of fiscal burden, which consists of taxes and social contributions. Table 2 shows the fiscal burden category broken down by the receiving subsectors of the general government: central government (S.1311), local government (S.1313) and social security funds (S.1314). In Table 3 all main types of taxes and social contributions are shown according to ESA 1995 standards by each year, while in Table 4 all main types of taxes and social contributions for 2003 are shown by the receiving subsectors as they appear in the standard ESA 1995 reporting table for the European Commission. In Table 5 taxes and social contributions for the year 2002 are shown at a detailed level as they are settled according to the Slovenian legislation by the receiving subsectors. 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 social contributions types of levies (i.e. social contributions for employment, social contributions for maternity leave, social contributions for health insurance, and social contributions for pension and disability insurance). VIRI IN METODE ZBIRANJA PODATKOV SOURCES AND METHODS OF DATA COLLECTION − Mesečno poročilo o vplačanih, razporejenih in vrnjenih javnofinančnih prihodkih (Poročilo B-2) Uprave RS za javna plačila (UJP). UJP zbira in obdeluje mesečna plačila javnofinančnih prihodkov po podsektorjih države, podatke pa posreduje Statističnemu uradu RS v 10 dneh po koncu tekočega meseca. − Davčna uprava RS je vir podatkov za davek na dodano vrednost, katerih četrtletne podatke priskrbi v 65 dneh po koncu obdobja. − Carinske deklaracije, ki jih posreduje Carinska uprava RS, so vir podatkov o mesečnih uvoznih dajatvah in davku na dodano vrednost, obračunanem pri uvozu. Podatki so na voljo v 45 dneh po koncu obdobja. − Carinska uprava RS je vir podatkov tudi za trošarine, katerih mesečne podatke priskrbi v 45 dneh po koncu obdobja. − Ministrstvo za finance RS priskrbi letni podatek o davku na dobiček gospodarskih družb v 14 mesecih po koncu obračunskega leta. − Monthly report on payments of all public revenues (B-2 report) prepared by the Administration of the Republic of Slovenia for Public Payments, which collects and processes monthly payments of all public revenues, separately by the receiving subsectors. These data are then provided to the Statistical Office within 10 days after the end of the month. − The Tax Administration provides quarterly data on value added tax 65 days after the end of the period. − The Customs Administration provides customs declarations containing data on monthly import duties and VAT from imports. Data are available 45 days after the end of the period. − The Customs Administration provides also monthly data on excises 45 days after the end of the period. − The Ministry of Finance provides yearly data on tax on profits of corporations approximately 14 months after the end of the period. DEFINICIJE IN POJASNILA Definitions and explanations Kategorije davkov in prispevkov za socialno varnost so v nacionalnih računih lahko zajete po načelu obračunane vrednosti (knjiženje v času nastanka dogodka, ki ima za posledico plačilo dajatve), čistega denarnega toka (knjiženje v času izvedbe plačila dajatve za nastali dogodek) ali po načelu časovne prilagoditve denarnega toka (znesek plačila dajatve se prenese nazaj v čas, ko je dogodek nastal). In national accounts, the categories of taxes and social contributions can be recorded according to accrual basis (recording when the event, which rose liability to pay levy, took place), pure cash basis (recording when the payment of the tax or social contribution took place) or time adjusted cash basis (the amount of levy paid is shifted back to the time when event took place). V skladu z ESR 1995 se davki delijo na davke na proizvodnjo in uvoz (D.2), tekoče davke na dohodke in premoženje (D.5) in na davke na kapital (D.91). Davki na proizvodnjo in uvoz (D.2) se nadalje delijo na davke na proizvode (D.21) in na druge davke na proizvodnjo (D.29). Tekoči davki na dohodke in premoženje pa se nadalje delijo na davke na dohodke (D.51) in na druge tekoče davke (D.59). Prispevki za socialno varnost (D.61) pa so razdeljeni na dejanske prispevke (D.611) in na pripisane prispevke za socialno varnost (D.612). According to ESA 1995, taxes are composed of 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 are further divided into taxes on products (D.21) and other taxes on production (D.29). Current taxes on income and wealth 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 plačajo na enoto proizvedenega ali trgovanega izdelka oziroma storitve. Davek je lahko obračunan kot specifičen denarni znesek na enoto proizvoda ali kot odstotek od cene proizvoda. 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. Podatki o DDV, trošarinah in uvoznih dajatvah so zajeti po načelu obračunane vrednosti, podatki o ostalih davkih pa so zajeti po načelu enomesečne časovne prilagoditve denarnega toka. To so predvsem: davek od novih motornih vozil, davek na promet rabljenih motornih vozil, davek od prometa zavarovalnih storitev, davek od posebnih iger na srečo ter davek od klasičnih iger na srečo. Data on VAT, excises and import duties are recorded according to the accrual principle, while data on other types of taxes are recorded according to the one-month time adjusted cash method, namely: tax on purchasing of new cars, tax on transaction of old cars, tax on insurance services, tax on special gambling and tax on classical gambling. Statistične informacije, št. 336/2004 Rapid Reports No 336/2004 9 Davek na dodano vrednost kot obračunska kategorija je 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. Obračunska vrednost davka na dodano vrednost je zmanjšana za negativno kompenzacijo, ki se obračuna za kmete v sistemu pavšalnega nadomestila (4 %). Negativna kompenzacija je enaka vrednosti 4-odstotnega pavšalnega nadomestila v obračunskem obdobju, pomnoženem z razliko med pavšalno davčno stopnjo (4 %) in izvedeno davčno stopnjo. Izvedena davčna stopnja je enaka davku na dodano vrednost, ki ga kmetje plačujejo na inpute proizvodnje (vmesno potrošnjo in bruto investicije v osnovna sredstva) glede na vrednost prodaj , za katere kmetje v sistemu pavšalnega nadomestila ne obračunavajo davka na dodano vrednost (prodaje v okviru 4-odstotnega pavšalnega nadomestila in vrednost proizvodnje za lastno končno potrošnjo in neposredne prodaje gospodinjstvom). Value added tax 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, which is estimated for farmers within the 4% flat-rate system. Negative compensation equals the value of 4% flat-rate compensation in the accounting period multiplied by the difference between the 4% flat-rate and the derived rate. The derived rate equals value added tax collected on inputs of flat-rate farmers (intermediate consumption and gross fixed capital formation) according to the value of all sales for which flat-rate farmers do not collect value added tax (sales within the 4% flat-rate system and the value of own-account production for final consumption of farmers and direct sales to households final consumption). Drugi davki na proizvodnjo (D.29) vsebujejo kategorije davkov, ki so jih podjetja in organizacije dolžne plačati zaradi opravljanja poslovne dejavnosti, neodvisno od količine ali vrednosti proizvedenih proizvodov in storitev. Other taxes on production (D.29) consist of all taxes that enterprises incur as a result of engaging in production, independently of the quantity or value of the goods and services produced or sold. V to skupino je vključenih 11 različnih tipov davkov (navedeni v Tabeli 5). Večji del teh davkov je v nacionalnih računih zajet po načelu čistega denarnega toka, razen davek na plačilno listo, ki je zajet po načelu enomesečne časovne prilagoditve denarnega toka. This category includes 11 different types of taxes (reviewed in Table 5). The majority of taxes is recorded in national accounts according to pure cash basis with the exception of payroll tax, which is recorded according to the one-month time adjusted cash principle. Davki na dohodke (D.51) obsegajo davke na raznovrstne pojavne oblike dohodkov posameznikov in gospodarskih družb. Najpomembnejša med njimi je dohodnina, katere sprotna mesečna akontacijska vplačila se zajemajo po načelu enomesečne časovne prilagoditve, poračun dohodnine, katerih vplačila 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. Ostali, po deležu manj zastopani davki na dohodke so zajeti pa načelu čistega denarnega toka. Taxes on income (D.51) consist of taxes on incomes, profits and capital gains received by individuals and enterprises. The most important one among them is tax on individual income of which current monthly prepayments are recorded according to the one-month time adjusted cash principle. Annual settlements which start to be paid in June of the year t+1 are recorded according to the 5-months time adjusted cash principle. Yearly data on tax on corporate profits are recorded according to the accrual principle. Other taxes of minor importance are recorded according to the pure cash approach. Drugi tekoči davki (D.59) obsegajo davek od premoženja od stavb, počitniških bivališč in plovil, pristojbine za registracijo motornih vozil, plovil in letal od fizičnih oseb ter požarno takso. Vsi davki se zajemajo po načelu čistega denarnega toka. Other current taxes (D.59) include property tax on building, weekend cottages and boats, registration fees on motor vehicles, boats and airplanes paid by individuals and fire protection tax. 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.). 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. 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). 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). Plačila prispevkov so zajeta po načelu enomesečne časovne prilagoditve denarnega toka, popravljena za koeficient, ki odraža delež obračunanih in neplačanih prispevkov v celotnih prispevkih za socialno varnost. Payments of actual social contributions are recorded according to the one-month time adjusted cash approach. The data are adjusted by the coefficient reflecting the share of assessed but unpaid social contributions in the total amount of social contributions. Pripisani prispevki za socialno varnost (D.612) predstavljajo protipostavko nadomestilom plač za čas odsotnosti z dela zaradi bolezni, nesreč ipd., ki jih izplačuje delodajalec neposredno v dobro svojim delojemalcem. Ta nadomestila niso pogojena s plačili dejanskih prispevkov delodajalca v sklad za socialno varnost delojemalca. 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 social security fund. Statistične informacije, št. 336/2004 10 Rapid Reports No 336/2004 Podatki so ocenjeni z metodo ekstrapolacije na podlagi Ankete o stroških dela iz leta 2000. Data are estimated according to the 2000 Labour Cost Survey. Kapitalski transferji države drugim sektorjem na osnovi obračunanih, toda neizterljivih zneskov (D.995) so kategorija, ki se uporabi kot protipostavka zneskom, ki so bili z davčnimi deklaracijami obračunani,vendar zaradi različnih razlogov ne bodo nikoli izterjani. Prejemnik kapitalskih transferjev je podsektor, ki bi bil sicer upravičen do prejetja zapadle dajatve. Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected (D.995) is the category used as a counterpart to amounts assessed by tax declarations which are, due to different reasons, not going to be collected. The receiver of such transfers is the subsector which was eligible to receive the due levy. V letu 2004 so bile pri knjiženju podatkov o davkih in prispevkih za socialno varnost uvedene tudi določene spremembe, zaradi česar je bila opravljena revizija podatkov vse od leta 1992 dalje. Spremembe so bile opravljene na naslednjih področjih: − uvedena je bila 5-mesečna časovna prilagoditev denarnega toka za podatek o letnem poračunu dohodnine; − transfer Kapitalske družbe Zavodu za pokojninsko in invalidsko zavarovanje ni več obravnavan kot davek na kapital (D.91), temveč kot transfer med enotami sektorja država (D.73), saj je KAD po novem uvrščen v podsektor Skladi socialnega zavarovanja (S.1314) kot podsektor države; − začetek ocenjevanja kategorije kapitalskih transferjev države drugim podsektorjem države na osnovi obračunanih, toda neizterljivih davkov in prispevkov za socialno varnost (D.995), kot je določeno z Regulativo Evropskega parlamenta in Sveta št. 2516/2000. Izračunana je bila ocena za socialne transferje. In 2004 some changes in recording of data on taxes and social contributions were introduced. Consequently, a revision of data from 1992 on was made. Changes were introduced in the following areas: − introduction of the 5–months time adjusted cash method for annual final settlements of tax on income; − a transfer of the Capital Fund to the Pension and Disability Fund is no longer considered as a capital tax (D.91) but as a transfer within general government (D.73) since the Capital Fund is now classified within subsector Social Security Funds (S.1314) as part of the general government sector; − start of estimation of the category of capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected (D.995) as it is defined in the Regulation of the European Parliament and of the Council No. 2516/2000. An estimation for social transfers has been made. KOMENTAR COMMENT Skupne obremenitve z davki in prispevki za socialno varnost so se v obdobju od osamosvojitve Slovenije dalje postopoma zniževale. Trend postopnega zniževanja se je ustavil v letu 1996, ko so se skupne obremenitve z davki in prispevki za socialno varnost ustalile na okoli 40 % BDP. Delež skupnih obremenitev glede na BDP se ni spremenil niti ob uvedbi davka na dodano vrednost, trošarin in drugih davkov na specifične storitve sredi leta 1999. Glavni razlog postopnega zniževanja fiskalnih obremenitev, merjenih v % od BDP, pa je bil zmanjševanje prispevkov za socialno varnost (prispevka delodajalcev) in zmanjševanje carin in ostalih uvoznih dajatev. Zaradi zniževanja carin in prispevkov za socialno varnost se je spremenila osnovna sestava fiskalnih obremenitev, tako da se je delež davkov povečal, delež prispevkov za socialno varnost pa zmanjšal. Temu ustrezno se je spremenila tudi sestava prihodkov po podsektorjih države (delež prihodkov centralne ravni države se je povečal, delež skladov socialne varnosti ob bistveno nespremenjenem deležu prihodkov lokalne ravni države pa zmanjšal). K porastu deleža davkov oziroma porastu deleža prihodkov centralne ravni države sta v precejšnji meri prispevala tudi uvedba davka na izplačane plače v letu 1996 (porast na 1,8 % BDP v letu 2003) ter postopno zviševanje davka na dobiček gospodarskih družb v opazovanem obdobju (od 0,5 % BDP v letu 1995 na 1,9 % BDP v letu 2003). Znižanje relativnega deleža carin in prispevkov za socialno varnost je bilo nadomeščeno z uvedbo davka na izplačane plače in poviševanjem davka na dobiček podjetij, merjenem v % od BDP. Obremenitve gospodarstva so se zato, upoštevajoč ustaljeno in razmeroma nizko raven davka na dohodke gospodinjstev (približno 6 % BDP skozi celotno opazovano obdobje), glede na ostale dele narodnega gospodarstva relativno povečevale. Ever since the independence of Slovenia, the total fiscal burden by taxes and social contributions has been gradually decreasing. This trend stopped in 1996, when total fiscal burden by taxes and social contributions stabilized at the level of approximately 40% of GDP. The share of taxes and social contributions remained stable even after the introduction of the value added tax, excises and some other taxes on specific services in the middle of 1999. The main reasons for gradual decreasing of fiscal burden, measured as a % of GDP, were reduction of social contributions (employers' contribution) and reduction of customs and other import duties. Due to decreasing of customs and other import duties, the main structure of fiscal burden has changed (increase in share of taxes and decrease in share of social contributions). Consequently, the structure of receiving subsectors of general government has changed (increase of share of central government revenues and decrease of share of social security funds revenues at almost unchanged share of local government revenues). The main reasons for an increase in the share of taxes and increase in income of central government respectively were introduction of payroll tax in 1996 (increase to 1.8% of GDP in 2003) and gradual increase of tax on corporate profit in the observed period (from 0.5 % of GDP in 1995 to 1.9% of GDP in 2003). The decrease in the share of customs and social contributions was compensated by the introduction of the payroll tax and by an increase in the tax on corporate profits, measured as a % of GDP. The fiscal burden of market economy has increased, considering the stabilized level of total fiscal burden of economy and level of tax on income of households (approximately 6% of GDP through the total observed period) Sestavil / Prepared by: Brane Zabukovec Izdaja, založba in tisk Statistični urad Republike Slovenije, Ljubljana, Vožarski pot 12 - Uporaba in objava podatkov dovoljena le z navedbo vira - Odgovarja generalna direktorica mag. Irena Križman - Urednica zbirke Statistične informacije Marina Urbas - Slovensko besedilo jezikovno uredila Ivanka Zobec - Angleško besedilo jezikovno uredil Boris Panič - Naklada 140 izvodov - ISSN zbirke Statistične informacije 1408-192X - ISSN podzbirke Nacionalni računi 1580-1721 - Informacije daje Informacijsko središče, tel.: (01) 241 51 04 - El. pošta: info.stat@gov.si - http://www.stat.si. Edited, published and printed by the Statistical Office of the Republic of Slovenia, Ljubljana, Vožarski pot 12 - These data can be used provided the source is acknowledged - Director-General Irena Križman - Rapid Reports editor Marina Urbas - Slovene language editor Ivanka Zobec - English language editor Boris Panič - Total print run 140 copies - ISSN of Rapid Reports 1408- 192X - ISSN of subcollection National accounts 1580-1721 - Information is given by the Information Centre of the Statistical Office of the Republic of Slovenia, tel.: +386 1 241 51 04 - E-mail: info.stat@gov.si - http://www.stat.si.