The implicit tax rate on capital decreased in 2014 for the second consecutive year and amounted to 21.9%, which is 0.6 of a percentage point less than a year before.
Implicitna davčna stopnja na kapital se je že drugo leto zapored znižala; v letu 2014 je znašala 21,9 %, kar je 0,6 odstotne točke manj kot leto prej.