Запис Детальніше

Features of taxation of forestry enterprises

Електронний науковий архів Науково-технічної бібліотеки Національного університету "Львівська політехніка"

Переглянути архів Інформація
 
 
Поле Співвідношення
 
Title Features of taxation of forestry enterprises
 
Creator Garasym, P.
Klym, N.
Khomyak, R.
 
Contributor National Forestry University of Ukraine
Lviv Polytechnic National University
 
Subject taxation
forestry enterprises
rent for the special use of forest resources
State Agency of Forest Resources of Ukraine
332.36
 
Description The article deals with the features of
taxation of forestry enterprises. The domestic practice of
tax calculation and payment by enterprises of the State
Forestry Agency of Ukraine and the foreign experience
of taxation of forestry enterprises are researched.
Particular attention is paid to resource payments of
forestry enterprises, and rent for the special use of forest
resources in particular. The essence of the research has
been studied, and the payments to the state and local
budgets of the rent for the special use of forest resources
have been analyzed. The focus is on the recent changes
in taxation of forest enterprises and their financing.
The article determines the relevance of studying
the problem of taxation of forestry enterprises and
focuses on its financing, which hinders the process of
reforestation and forest conservation. It is emphasized
that taxation of forestry enterprises should stimulate
entrepreneurial initiative, be simple and understandable
and ensure the efficiency of the collecting taxes process.
The purpose of the article is to consider the
peculiarities of the taxation of forestry enterprises,
which are subordinated to the State Forestry Agency of
Ukraine.
The research objective is to analyze the tax
payments paid by forestry enterprises, to investigate the
nature of rent payments, the rent for the special use of
forest resources in particular, to study the latest changes
in taxation of forestry enterprises and financing of
forestry measures.
In the course of the survey it was determined that
forestry enterprises are in the general system of taxation
and pay taxes, fees (including for the use of forestry
resources), which are determined by the Tax Code of
Ukraine. In the part of taxes on the use of natural
resources special for forestry the rent for the special use
of natural resources is particular.
The analysis of tax payments paid by enterprises
of forestry is carried out. According to the results of the
activity of the state enterprises of the forest industry for
UAH 1 of the received budget funds for forestry and
hunting, guard and protection of forests, there were paid
UAH 8 in 2015 and UAH 64 in 2016 taxes and
payments.
The nature of rent payments, rent for the special
use of forest resources in particular, is investigated;
taxpayers, the object and the base of taxation, features of
accrual and payment are defined.
Analyzing the payment of taxes and fees by state
enterprises of the State Agency of Forest Resources of
Ukraine for 2015–2017, the distribution of the rent for
the special use of forest resources within the state and
local budgets was 56 % / 44 %, respectively.
The experience of foreign countries regarding
taxation of the forestry enterprises has been studied. It
primarily involves the clear definition of ownership of
forests, the access and the use of forests, the use of new
trends in sustainable forest management and
environmentally sound technologies, which are taken
into account when defining the policy of taxation of
forest owners. Analyzing the objects from which taxes
are levied in forestry in such economically developed
countries such as Canada and the USA, Germany,
Poland, it is determined that the main ones are wood,
logging, land, forest rights
The article focuses on the latest changes
regarding taxation of forestry enterprises and financing
of the forestry measures. The decision to create a fund of
a state development of forestry, its source of formation
and directions of the use of the funds are considered. It is noted that the decision of issues of taxation
of forestry enterprises is of strategic importance not only
for the national economy, but also for the ecological
safety of Europe. Taxes paid by forestry enterprises are
fiscal, but the ecologization of the tax system should
include state support for the conservation of the forest
fund and be accompanied by the integration of forestry
products into the industry of the country. This provides
additional economic and environmental benefits.
The use of taxes in domestic practice, that allow
the removal of part of the rent and net profits of forestry
enterprises to finance the recreation of forest resources
will promote the stimulation of ecologically balanced
and sustainable forest management.
 
Date 2019-01-28T15:19:30Z
2019-01-28T15:19:30Z
2018-02-10
2018-02-10
 
Type Article
 
Identifier Garasym P. Features of taxation of forestry enterprises / P. Garasym, N. Klym, R. Khomyak // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2018. — Vol 5. — No 1. — P. 55–62.
2312-3435
http://ena.lp.edu.ua:8080/handle/ntb/43909
Garasym P. Features of taxation of forestry enterprises / P. Garasym, N. Klym, R. Khomyak // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2018. — Vol 5. — No 1. — P. 55–62.
 
Language en
 
Relation Economics, Entrepreneurship, Management, 1 (5), 2018
http://zakon.rada.gov.ua/go/1621-18
http://zakon5.rada.gov.ua/laws/show/2755-17
http://sfs.gov.ua/podatki-ta-zbori/zagalnoderjavni-podatki/rentni-plat/rentna-plata5/listi-/72799.html
http://www.president.gov.ua/documents/3812017-23066
http://dklg.kmu
http://komekolog.rada.gov.ua/uploads/documents/35328.pdf
http://zakon3.rada.gov.ua/laws/show/880-2007-%D1%80
http://nltu.edu.ua/nv/Archive/2010/20_5/86_Moroz_20_5.pdf
1. Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy ta deiakykh inshykh zakonodavchykh aktiv Ukrainy. Zakon Ukrainy vid 31 lypnia 2014 roku No. 1621–VII [On amendments to the Tax Code of Ukraine and some other legislative acts of Ukraine. Law of Ukraine dated July 31, 2014 No. 1621-VII]. (2014).Retrieved from http://zakon.rada.gov.ua/go/1621-18 [in Ukrainian].
2. Podatkovyi kodeks Ukrainy [The Tax Code of Ukraine]. (2018). Retrieved from: http://zakon5.rada.gov.ua/laws/show/2755-17 [in Ukrainian].
3. Pro spravliannia u 2018 rotsi rentnoi platy za spetsialne vykorystannia lisovykh resursiv: Lyst DFS Ukrainy vid 01.02.2018 No. 3000/7/99-99-12-03-04-17 [About the lease in 2018 of the rent for the special use of forest resources: Letter DFS of Ukraine from 01.02.2018 No. 3000 / 7 / 99-99-12-03-04-17]. (2018). Retrieved from: http://sfs.gov.ua/podatki-ta-zbori/zagalnoderjavni-podatki/rentni-plat/rentna-plata5/listi-/72799.html [in Ukrainian].
4. Biudzhet Ukrainy 2016 [The Budget of Ukraine 2016]. (2016). Kyiv: Statistical Collection Ministry of Finance of Ukraine [in Ukrainian].
5. Pro dodatkovi zakhody shchodo rozvytku lisovoho hospodarstva, ratsionalnoho pryrodokorystuvannia ta zberezhennia obiektiv pryrodno-zapovidnoho fondu vid 21.11.2017 r.№381/2017 [On additional measures for the development of forestry, rational use of nature and preservation of objects of the nature reserve fund of 21.11.2017, No. 381/2017]. (2017). Retrieved from:http://www.president.gov.ua/documents/3812017-23066 [in Ukrainian].
6. Publichnyi zvit derzhavnoho ahentstva lisovykh resursiv Ukrainy za 2016 rik [Public report of the State Forestry Agency of Ukraine for 2016].(2016). Retrieved from: http://dklg.kmu. gov.ua/forest/document/177277; /pz_0303.pdf [in Ukrainian].
7. Publichnyi zvit derzhavnoho ahentstva lisovykh resursiv Ukrainy za 2017 rik. [Public report of the State Forestry Agency of Ukraine for 2017].(2017). Retrieved from: http://komekolog.rada.gov.ua/uploads/documents/35328.pdf [in Ukrainian].
8. Kontseptsiia natsionalnoi ekolohichnoi polityky Ukrainy a period do 2020 roku: vid 17 zhovtnia2007 No. 880-r. [The concept of the national environmental policy of Ukraine and the period until 2020: from October 17, 2007, No. 880-p].(2007). Retrieved from: http:// http://zakon3.rada.gov.ua/laws/show/880-2007-%D1%80 [in Ukrainian].
9. Moroz V. P. (2010). Dosvid zarubizhnykh krain shchodo opodatkuvannia lisovoho hospodarstva: ekoloho-ekonomichni aspekty. [Experience of foreign countries in relation to taxation of forestry: ecological and economic aspects].Retrieved from: http://nltu.edu.ua/nv/Archive/2010/20_5/86_Moroz_20_5.pdf [in Ukrainian]
10. Tkachiv S. M. (2017). Opodatkuvannia lisovoho hospodarstva: problemy i perspektyvy [Taxation of forestry: problems and perspectives].Retrieved from: http: //www.agrosvit.info/pdf/14_2017/11.pdf [in Ukrainian].
1. Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy ta deiakykh inshykh zakonodavchykh aktiv Ukrainy. Zakon Ukrainy vid 31 lypnia 2014 roku No. 1621–VII [On amendments to the Tax Code of Ukraine and some other legislative acts of Ukraine. Law of Ukraine dated July 31, 2014 No. 1621-VII]. (2014).Retrieved from http://zakon.rada.gov.ua/go/1621-18 [in Ukrainian].
2. Podatkovyi kodeks Ukrainy [The Tax Code of Ukraine]. (2018). Retrieved from: http://zakon5.rada.gov.ua/laws/show/2755-17 [in Ukrainian].
3. Pro spravliannia u 2018 rotsi rentnoi platy za spetsialne vykorystannia lisovykh resursiv: Lyst DFS Ukrainy vid 01.02.2018 No. 3000/7/99-99-12-03-04-17 [About the lease in 2018 of the rent for the special use of forest resources: Letter DFS of Ukraine from 01.02.2018 No. 3000, 7, 99-99-12-03-04-17]. (2018). Retrieved from: http://sfs.gov.ua/podatki-ta-zbori/zagalnoderjavni-podatki/rentni-plat/rentna-plata5/listi-/72799.html [in Ukrainian].
4. Biudzhet Ukrainy 2016 [The Budget of Ukraine 2016]. (2016). Kyiv: Statistical Collection Ministry of Finance of Ukraine [in Ukrainian].
5. Pro dodatkovi zakhody shchodo rozvytku lisovoho hospodarstva, ratsionalnoho pryrodokorystuvannia ta zberezhennia obiektiv pryrodno-zapovidnoho fondu vid 21.11.2017 r.No 381/2017 [On additional measures for the development of forestry, rational use of nature and preservation of objects of the nature reserve fund of 21.11.2017, No. 381/2017]. (2017). Retrieved from:http://www.president.gov.ua/documents/3812017-23066 [in Ukrainian].
6. Publichnyi zvit derzhavnoho ahentstva lisovykh resursiv Ukrainy za 2016 rik [Public report of the State Forestry Agency of Ukraine for 2016].(2016). Retrieved from: http://dklg.kmu. gov.ua/forest/document/177277; /pz_0303.pdf [in Ukrainian].
7. Publichnyi zvit derzhavnoho ahentstva lisovykh resursiv Ukrainy za 2017 rik. [Public report of the State Forestry Agency of Ukraine for 2017].(2017). Retrieved from: http://komekolog.rada.gov.ua/uploads/documents/35328.pdf [in Ukrainian].
8. Kontseptsiia natsionalnoi ekolohichnoi polityky Ukrainy a period do 2020 roku: vid 17 zhovtnia2007 No. 880-r. [The concept of the national environmental policy of Ukraine and the period until 2020: from October 17, 2007, No. 880-p].(2007). Retrieved from: http:// http://zakon3.rada.gov.ua/laws/show/880-2007-%D1%80 [in Ukrainian].
9. Moroz V. P. (2010). Dosvid zarubizhnykh krain shchodo opodatkuvannia lisovoho hospodarstva: ekoloho-ekonomichni aspekty. [Experience of foreign countries in relation to taxation of forestry: ecological and economic aspects].Retrieved from: http://nltu.edu.ua/nv/Archive/2010/20_5/86_Moroz_20_5.pdf [in Ukrainian]
10. Tkachiv S. M. (2017). Opodatkuvannia lisovoho hospodarstva: problemy i perspektyvy [Taxation of forestry: problems and perspectives].Retrieved from: http: //www.agrosvit.info/pdf/14_2017/11.pdf [in Ukrainian].
 
Rights © Національний університет "Львівська політехніка", 2018
 
Format 55-62
8
application/pdf
image/png
 
Coverage Lviv
 
Publisher Lviv Politechnic Publishing House