Peculiarities of the Forestland Taxation System

被引：0

作者：

Koshkalda, Iryna ^{[1
]}

Stupen, Nazar ^{[2
]}

Anopriienko, Tetiana ^{[3
]}

Stupen, Oksana ^{[4
]}

机构：

[1] Kharkiv Natl Agr Univ, Dept Land Adm & Cadastre, Kharkiv, Ukraine

[2] Lviv Polytech Natl Univ, Dept Terr Cadastre, Lvov, Ukraine

[3] Kharkiv Natl Agr Univ, Dept Planning Terr Settlements & Construct, Kharkiv, Ukraine

[4] Lviv Natl Agr Univ, Dept Land Resources Management, Lvov, Ukraine

来源：

ESTUDIOS DE ECONOMIA APLICADA | 2021年 / 39卷 / 07期

关键词：

Forest; Land plot; Land tax; Tax system; Monetary valuation; AGRICULTURAL ENTERPRISES; TAX; FRAGMENTATION; LAND;

D O I：

10.25115/eea.v39i7.4824

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The Forest resources are multifunctional natural resources. It is difficult to overestimate their importance in the life and development of society. Forest resources are an integral part of the ecosystem, and they are a source of energy and food, a protector against the negative effects of nature and human activity. Therefore, it is advisable to determine the value of forest resources and corresponding land plots. The valuation of land plots takes into account different functions of forests, as well as the different types of income that can be derived from forestry activities. Thus, in the process of forestland taxation, a system of taxation is applied, which is based on a comprehensive approach, i.e. the forestland tax is a combination of land tax and rent, determined under the tax legislation.

引用

页数：9

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