Features of taxation of forestry enterprises

The article deals with the features of\ntaxation of forestry enterprises. The domestic practice of\ntax calculation and payment by enterprises of the State\nForestry Agency of Ukraine and the foreign experience\nof taxation of forestry enterprises are researched.\nParticular attention is paid to resource payments of\nforestry enterprises, and rent for the special use of forest\nresources in particular. The essence of the research has\nbeen studied, and the payments to the state and local\nbudgets of the rent for the special use of forest resources\nhave been analyzed. The focus is on the recent changes\nin taxation of forest enterprises and their financing.\nThe article determines the relevance of studying\nthe problem of taxation of forestry enterprises and\nfocuses on its financing, which hinders the process of\nreforestation and forest conservation. It is emphasized\nthat taxation of forestry enterprises should stimulate\nentrepreneurial initiative, be simple and understandable\nand ensure the efficiency of the collecting taxes process.\nThe purpose of the article is to consider the\npeculiarities of the taxation of forestry enterprises,\nwhich are subordinated to the State Forestry Agency of\nUkraine.\nThe research objective is to analyze the tax\npayments paid by forestry enterprises, to investigate the\nnature of rent payments, the rent for the special use of\nforest resources in particular, to study the latest changes\nin taxation of forestry enterprises and financing of\nforestry measures.\nIn the course of the survey it was determined that\nforestry enterprises are in the general system of taxation\nand pay taxes, fees (including for the use of forestry\nresources), which are determined by the Tax Code of\nUkraine. In the part of taxes on the use of natural\nresources special for forestry the rent for the special use\nof natural resources is particular.\nThe analysis of tax payments paid by enterprises\nof forestry is carried out. According to the results of the\nactivity of the state enterprises of the forest industry for\nUAH 1 of the received budget funds for forestry and\nhunting, guard and protection of forests, there were paid\nUAH 8 in 2015 and UAH 64 in 2016 taxes and\npayments.\nThe nature of rent payments, rent for the special\nuse of forest resources in particular, is investigated;\ntaxpayers, the object and the base of taxation, features of\naccrual and payment are defined.\nAnalyzing the payment of taxes and fees by state\nenterprises of the State Agency of Forest Resources of\nUkraine for 2015–2017, the distribution of the rent for\nthe special use of forest resources within the state and\nlocal budgets was 56 % / 44 %, respectively.\nThe experience of foreign countries regarding\ntaxation of the forestry enterprises has been studied. It\nprimarily involves the clear definition of ownership of\nforests, the access and the use of forests, the use of new\ntrends in sustainable forest management and\nenvironmentally sound technologies, which are taken\ninto account when defining the policy of taxation of\nforest owners. Analyzing the objects from which taxes\nare levied in forestry in such economically developed\ncountries such as Canada and the USA, Germany,\nPoland, it is determined that the main ones are wood,\nlogging, land, forest rights\nThe article focuses on the latest changes\nregarding taxation of forestry enterprises and financing\nof the forestry measures. The decision to create a fund of\na state development of forestry, its source of formation\nand directions of the use of the funds are considered. It is noted that the decision of issues of taxation\nof forestry enterprises is of strategic importance not only\nfor the national economy, but also for the ecological\nsafety of Europe. Taxes paid by forestry enterprises are\nfiscal, but the ecologization of the tax system should\ninclude state support for the conservation of the forest\nfund and be accompanied by the integration of forestry\nproducts into the industry of the country. This provides\nadditional economic and environmental benefits.\nThe use of taxes in domestic practice, that allow\nthe removal of part of the rent and net profits of forestry\nenterprises to finance the recreation of forest resources\nwill promote the stimulation of ecologically balanced\nand sustainable forest management.

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