TFL Vsebine / Revija SIR*IUS

V prispevku je analizirana davčna kompleksnost v Sloveniji kot večdimenzionalen pojav, ki izhaja iz zakonodajnih, institucionalnih in postopkovnih značilnosti davčnega sistema. Na podlagi mednarodnih primerjav, empiričnih raziskav in indeksa davčne kompleksnosti (TCI) smo ugotovili, da se Slovenija uvršča med države z razmeroma visoko kompleksnostjo obdavčitve pravnih oseb, pri čemer se ta v zadnjem desetletju giblje v naraščajočem trendu. Analiza pokaže, da davčna kompleksnost povečuje stroške skladnosti, zmanjšuje pravno predvidljivost ter negativno vpliva na vrednost podjetij, naložbe, inovacije in davčno moralo. Posebna pozornost je namenjena učinkom kompleksnosti na delovanje davčnih uprav, fizične osebe in tuje neposredne investicije ter primerjavi z državami z nizko stopnjo kompleksnosti. Ugotavljamo, da trajno zmanjševanje davčne kompleksnosti zahteva sistemski pristop, ki presega delne zakonodajne spremembe in vključuje večjo stabilnost predpisov, omejevanje izjem, konsistentno izvajanje ter učinkovito digitalizacijo davčnih postopkov.

The article examines tax complexity in Slovenia as a multidimensional phenomenon arising from the legislative, institutional, and procedural characteristics of the tax system. Based on international comparisons, empirical research, and the tax complexity index (TCI), the analysis finds that Slovenia ranks among countries with a relatively high level of corporate tax complexity, which has exhibited an upward trend over the past decade. The findings demonstrate that tax complexity increases compliance costs, reduces legal certainty, and adversely affects company value, investment, innovation, and tax morale. Particular attention is devoted to the impact of tax complexity on the functioning of tax administrations, individual taxpayers, and foreign direct investment, as well as to comparisons with jurisdictions characterized by low levels of tax complexity. The results indicate that sustainable reductions in tax complexity require a systemic approach that goes beyond incremental legislative amendments and encompasses greater regulatory stability, the limitation of exemptions, consistent implementation, and effective digitalization of tax procedures.