Investor Presentaiton
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Business environment cluster – Key progress and remaining challenges since
CO2021 (at the level of RS)
Progress
Tax Policy
Challenges
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Large majority (90%) of tax returns
filed electronically
Developing an automated system
for selecting high-risk taxpayers
Conducted tax expenditure
accounting for the first time in
March 2023 and will continue
routinely
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Regular assessments of Tax
Administration ensure adhesion to
legal regulations
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Little progress toward increasing
progressivity of tax system
No preparations to introduce
Global anti-Base Erosion (GloBE)
rules or Qualifying Domestic
Minimum Top-Up Tax (QDMTT)
Limited personal income tax
incentives aimed at incentivising
employment or job creation
No independent management
board of the tax authority
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