Tips: Taxable or Non-Taxable Part of Employee Income
从税收角度分析斯洛文尼亚和美国对小费的监管，发现斯洛文尼亚规定不一致，仅涵盖赌桌员工小费，其他小费间接应税但实际缴税例外，建议制定专门法律明确税率和支付方式。
The article analyses how tips are regulated in Slovenia and in the United States from a tax point of view. The key finding is that Slovenian regulations are inconsistent, because they cover only tips earned by table games employees. Other tips in the casino and service sector in general are not covered. Indirectly, however, we can understand that they are taxable. But paying tax on tips is the exception rather than the rule. In order to avoid vagueness, tips should be regulated by a special law. This law should define the applicable rate and contributions, as well as the manner of payment.