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The list includes all those who are more than 90 days behind on their taxes or social security contributions worth at least EUR 5,000.

The list is broken down by amount of the debt, but exact figures are not provided. Among companies, the bankrupt Maxicom developer owes the state over EUR 20m.

Two bankrupt companies meanwhile owe between EUR 10m and 20m in taxes: HTC Dva, the takeover vehicle in the failed management buyout of hardware retailer Merkur, and builder Vegrad.

The list of customs debtors includes logistics company Adriacommerce and retailer and wholesaler VLM, who each owe somewhere between EUR 1m and EUR 10m.

Among individuals, the most high profile names among those owing more than EUR 1m to the state are businessmen Igor Bavčar, the former chairman of the Istrabenz holding, and Matej Raščan, who headed magazine publisher Delo Revije.

Bavčar responded to the publication by saying that he had already filed a lawsuit against the Tax Administration (DURS) in which he claims that transactions involving derivatives were free of taxes. He said the case has not been closed yet.

The biggest individual debtor listed (EUR 10-20m) is businessman Zoran Trifunović, who in 2010 sued the Tax Administration officials claiming that his debt stemming from trade in petroleum products in the late 1990s had fallen under the statue of limitations. Trifunović was not available for comment today.

The list was published on the basis of new legislation passed by the previous government allowing tax debtors to be named in order to encourage them to pay their taxes.

The list will be updated on a monthly basis, while the first list was compiled on data as on 25 March 2013.

Also published today was a list of companies who have failed to pay tax contributions for their employees, which includes 4,879 companies.

Speaking at a press conference, Tax Administration (DURS) acting director Tomaž Perše said he did not expect the list to result in considerably higher tax revenues, admitting that over one half (EUR 500-600m) of the outstanding amount will be very difficult to recover. He stressed the list was first and foremost a call for better taxpayer culture.

Welcoming the publication of the list, the country's biggest trade union federation ZSSS said at a news conference today that it wanted further steps to improve the payment of taxes, including tougher penalties for tax cheats.

ZSSS representative Andrej Zorko said that the name and shame list was a step towards improving transparency and encouraging people to ensure they have settled their tax liabilities.

But Zorko said that to truly achieve tax discipline, tougher penalties for tax cheats will have to be put in place, including jail time for tax evasion and bans for directors whose companies fail to pay contributions.

The Chamber of Commerce and Industry (GZS), who has been opposing the publication of the list, meanwhile said the move was an act of "political marketing". The chamber instead wants the government to introduce concrete measures to streamline tax collection and crack down on non-payments and tax evasion.

This was echoed by economist Maks Tajnikar, who told the STA that a name-and-shame list cannot replace effective work of the tax authorities. Economist Matej Lahovnik meanwhile labelled the list a step forward. It is right that citizens know who uses public services without paying for them, Lahovnik believes.

TV Slovenija meanwhile reported that the tax procedure act, which enabled the shame list, is to be subjected to a constitutional review.

Information Commissioner Nataša Pirc Musar is said to have announced the move, saying that personal data of the debtors has been disclosed along with names.

Musar's office also sees the list as the state's admission that it was not able to recover the taxes, which is unacceptable for a law-governed state, the public broadcaster reported.