Features of Taxation of Forestry Enterprises

: 55-62
National Forestry University of Ukraine
National Forestry University of Ukraine
Lviv Polytechnic National University

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.

  1. Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy ta deiakykh inshykh zakonodavchykh aktiv Ukrainy. Zakon Ukrainy vid 31 lypnia 2014 roku № 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 №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 №3000 / 7 / 99-99-12-03-04-17]. (2018). Retrieved from: http://sfs.gov.ua/podatki-ta-zbori/zagalnoderjavni-podatki/rentni-plat/r... [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 zhovtnia 2007 №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]