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Definitions of the concept of tax expenditure have differed over time and among proponents of different theories. Tax expenditure analyses have been an important element in the supervision of reform processes linked to implementing different kinds of tax incentive and for managing a correct tax policy. The paper provides an evaluation of tax expenditure in Slovenia relating to personal income tax and corporate income tax. Three tax years were selected for the calculation of the tax expenditure for personal income tax (2006, 2008 and 2009), while three consecutive years were selected for the corporate income tax calculation (2008-2010). The tax expenditure calculated for personal income tax was highest in 2008, however the level was relatively low for all three years, not even reaching 0.5% of total personal income tax collected. The tax expenditure calculated for corporate income tax was higher compared to the tax collected, reaching 47% in 2010, though in 2008 it was only just over 22%.

Tax expenditure analysis of Slovenian income taxes