IMF Staff Country Reports

Republic of Slovenia: Technical Assistance Report-Revenue Administration Gap Analysis Program- Corporate Income Tax Gap

Publication Date:

March 10, 2023

Electronic Access:

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Summary:

This report presents the estimates of tax gaps for corporate income tax (CIT) for non-financial corporations in Slovenia by applying the methodology of the IMF’s RA-GAP (Revenue Administration – Gap Analysis Program). This work is being undertaken under the context of the larger project designed to strengthen the administration of corporate income tax (CIT) by the Slovenian Financial Administration (SFA). Providing support towards building the capacity of the SFA to estimate and analyze the CIT gap will assist in achieving the overall goals of the project to: (i) strengthen core tax administration functions, and (ii) strengthen revenue administration, management, and governance arrangements.

Series:

Country Report No. 2023/109

Subject:

Business enterprises Corporate income tax Economic sectors International organization Monetary policy National accounts Revenue performance assessment Tax gap Taxes

Frequency:

regular