There is no special system for monitoring the implementation of incentives for private investment in the arts and culture in Slovenia. The implementation is followed by the Statistical Office of Republic of Slovenia (SORS), but they also struggle in methodological terms, as shown by Čopič and Srakar (Čopič & Srakar, 2010). It has been calculated by the same authors that the money raised by the main tax incentive for donations (0.3% of taxable income for any charity contribution) ranges between 9.32% of all possible funds that could be given for that incentive for 2003 and 16.17% for 1997. In recent years (2010-2013), this share has been constantly declining, and has amounted to only 6.27% in 2013. Also, only 8.53% of eligible taxpayers use this incentive. The realisation of the second incentive (additional 0.2% of taxable income for particular charitable contributions, including culture) has been even drastically lower, amounting to 1.25% of all possible funds in 2013. Only 1.50% of all eligible taxpayers used this incentive.
Table 20 clearly shows the trend of decline in the amount and share donated by companies for culture from 2004-2013. The second allowance (0.2%) became available only in 2007.
The realisation of the “percentage legislation” incentive introduced by the Law on Income Tax in 2005 has been increasing since its introduction. In 2013 the gifts to culture constituted 2.6% of all gifts to charitable activities while in 2007 this amounted to only 1.5%. In total, this amounts to about 90 000 EUR in 2013, which shows that this incentive can provide only a very small source of income at present. Most of the gifts provided to culture have been dedicated to the fields of books, music, performing arts and foundations in the arts.
Table 20: Trends in the amount given for culture by private companies in the form of tax allowances 0.3+0.2%, by sector, 2004-2013
| Year | Actual amount in EUR of payments for humanitarian, invalidity, social care, charity, scientific, cultural, educational, health care, ecological, sports and religious purposes, in the amount of 0.3% of company income | Share of actual donations in the possible (topmost) amounts for donations 0.3% | Number of eligible companies donating the allowance of 0.3% | Share of eligible companies donating the allowance of 0.3% | Actual amount in EUR of payments for cultural purposes and protection from natural disasters, in the amount of 0.2% of company income | Share of actual donations in the possible (topmost) amounts for donations 0.2% | Number of eligible companies donating the allowance of 0.2% | Share of eligible companies donating the allowance of 0.2% |
|---|---|---|---|---|---|---|---|---|
| 2004 | 19 489 067.03 | 10.72% | 1 317 | 2.11% | ||||
| 2005 | 22 916 596.26 | 11.82% | 7 664 | 11.95% | ||||
| 2006 | 26 800 000.00 | 13.63% | 8 934 | 13.06% | ||||
| 2007 | 31 332 133.79 | 12.22% | 8 946 | 11.84% | 3 819 282.00 | 2.24% | 1 844 | 2.44% |
| 2008 | 10 788 802.30 | 3.59% | 8 867 | 11.00% | 3 480 359.00 | 1.74% | 1 826 | 2.26% |
| 2009 | 22 763 806.11 | 9.38% | 7 795 | 9.66% | 3 339 696.00 | 2.06% | 1 398 | 1.73% |
| 2010 | 21 377 342.37 | 8.34% | 7 722 | 9.00% | 3 595 327.54 | 2.10% | 1 515 | 1.77% |
| 2011 | 19 756 295.42 | 7.39% | 7 890 | 8.85% | 2 845 488.84 | 1.60% | 1 454 | 1.63% |
| 2012 | 18 199 026.80 | 6.81% | 7 733 | 8.39% | 2 405 094.87 | 1.35% | 1 349 | 1.46% |
| 2013 | 16 752 054.37 | 6.27% | 7 861 | 8.53% | 2 234 641.84 | 1.25% | 1 386 | 1.50% |
Source: Ministry of Finance (2014).
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