Economic analysis of using the forest land to ensure rural development in Ukraine
2022
Openko, Ivan | Stepchuk, Yanina | Tykhenko, Ruslan | Shevchenko, Oleksandr | Tsvyakh, Oleg
After the reform, which implemented a system of “decentralization of power”through the creation of rural communities, an important issue arose to identify additional sources of filling local budgets. One of the items of filling in this case is forestry enterprises. According to the current system of tax payment regulation, local governments can replenish their budgets by collecting rent for special use of forest resources (except wood from felling for general use), income tax, personal income tax, land tax, property tax, single tax. Given the changes taking place at the present stage and the implemented reforms affecting land management, the calculation of economic efficiency of forest land use in decentralization of power is a prerequisite for making appropriate management decisions for rational and cost-effective use of existing natural resources. During the research we implemented the following tasks: created digital cartographic models of rural communities with the reflection of forest lands on them; identified the areas of forests located within the relevant rural communities of Ukraine; the probable economic effect of the use of forestry lands is calculated and, as a result, the amount of fiscal revenues to the budgets of rural communities from forest use by enterprises is determined.
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