Features of Taxation of Forestry Enterprises
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.