Marjan Ĺ arc's government has passed a law making annual leave allowance tax-free. Given that the crisis in tourism will continue for some time to come, it would make sense to change the taxation of recourse to a tax at a certain rate, and instead of the employer paying the tax to the state, it would be issued to the employee in the form of a voucher for annual leave in the SLO. The voucher could also be given as a gift, transferred to another person or sold. It could be spent in Slovenian tourist facilities.