Taxes in Slovenia in the Time from the Austrian Tax Reform 1896 up to the Yugoslav One 1928

Abstract

The treatise deals with the tax system and tax burden of individual social population strata in Slovenia in the time from the Austrian tax reform 1826 up to the Yugoslav one 1928. Up to the year 1928, the old Austrian tax system with relatively high assessed income tax and consistent progressive assessment of all incomes and cadastral harvest was in force. Furthermore, all new special taxes were introduced which had not existed before. The refore, Slovenia was more burdened in taxation, especially with the employees tax, turnover tax and special allowances.