The 2006 tax reform introduced a gradual reduction in the corporate tax rate from 25% to 15% by 2015. The reform has failed to create new jobs, has failed to attract foreign investors, and domestic tycoons are conveniently transferring their increased profits to tax havens anyway.
I propose to the Government of the Republic of Slovenia to increase the corporate tax rate from the current 17% to 30%, and at the same time to abolish employer contributions on wages paid. Budget revenues would remain roughly at the same level, and the reduced labour costs would not be an obstacle (or an excuse) for employers to recruit more people (the problem of high unemployment in the country).
 
I further propose that, in parallel with the 30% tax increase, a reduced corporate tax rate of 15%, similar to the double VAT rate, and a zero corporate tax rate, be introduced, subject to the following conditions:
1.) the higher tax rate of 30% applies to companies that pay out profits and do not reinvest,
2.) a reduced tax rate of 15% applies to companies that invest at least 50% of their profits in the expansion of production, thus creating new jobs,
3.) and a full tax exemption is granted to legal entities that invest their entire profits in the expansion of their activities (solidarity bonus).
 
Under such a tax regime, domestic companies would automatically be stimulated to invest (without additional bureaucratic incentives and state intervention). We don't need tycoons siphoning off profits to tax havens anyway. The number of billionaires has been rising in recent years in line with the increase in global poverty. By further lowering the tax on profits, with no guarantee that the profits will be reinvested, a handful of neo-capitalists, with the support of state policy, are deepening the recession and the stratification of the people. In Slovenia too.