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Taxation of the use of forest resources: the case of the russian federation

Treść / Zawartość
Identyfikatory
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
Our research is driven by the fact that only a small part of the forest resources in the Russian Federation is economically effectively used. Therefore, the main contribution of this paper is the construction of a model for calculating forest rents, a model that includes elements for achieving efficient and sustainable forest management. The model is based on an analysis of the weaknesses of the existing forest management systems, the identified advantages of various existing methodological approaches, and consideration of certain specificities of forest wealth in the Russian Federation. The model is based on a calculated forest rent, which is, for the amount above the minimum rent, based on different determinants, both regionally specific as well as related to the specifics of the forest’s uses, rate of utilization, sustainability of methods, forest reproduction and others.
Słowa kluczowe
Rocznik
Strony
171--186
Opis fizyczny
Bibliogr. 28 poz., tab.
Twórcy
  • National Research Tomsk State University, Tomsk, Russian Federation
autor
  • University of Maribor, Maribor, Slovenia
  • University of Maribor, Maribor, Slovenia
Bibliografia
  • Aslamov S.V. [2010]: Conditions of stable development of the “Forest Complex” ecological and economical system. Сhita State University Journal 7 [64]: 4-10
  • Bolshakov N.M. [2001]: Methodology of calculation of rental payments in forest use. Forestry 1: 26-27
  • Decree of the Government of the Russian Federation [2007]: No. 310: Rates of payment for a unit of forest resources and rates of payment for a unit of a forest area under federal ownership (22.05.2007, amended 19.08.2017) [accessed 15.07.2018]. Available from: http://www.consultant.ru/document/cons_doc_LAW_68813/
  • Eismont O.A., Petrov A.P., Logvin A.V., Boske B.D. [2002]: Evaluation of forest rent and the efficiency of increasing rental payments in Russia. EERC, Moskow 59
  • FAO [2015]: Global forest resources assessment 2015, Food and Agriculture Organization of the United Nations, Rome [accessed 15.07.2018]. Available from: http://www.fao.org/3/a-i4808e.pdf
  • Filipchuk A.N., Moiseyev B.N., Medvedeva M.A., Kinigopulo P.S., Yugov A.N. [2017]: Comparative analysis of forests according to FAO global resources assessment 2015. Forestry Information 3: 75-91 [accessed 15.07.2018]. Available from: http://dx.doi.org/10.24419/LHI.2304-3083.2017.3.07
  • Finance of Russia [2017]: Data of statistical collections – Finance of Russia, Moscow. Official site of the Federal Service of State Statistics of the Russian Federation [accessed 15.07.2018]. Available from: http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/en/statistics/publications/catalog/doc_1138717651859
  • Forest Code of the Russian Federation [2006]: No. 200-FZ of 4 December 2006 (amended 03.08.2018) [accessed 07.08.2018]. Available from: http://www.consultant.ru/document/cons_doc_LAW_64299/
  • Lesekspert [2015]: Recommendations for timber sorting and accounting No. 14 of 28 December 2015 in accordance with the federal law of December 28, 2013 N 415-FZ on the accounting of wood and transactions with it [accessed 07.08.2018]. Available from: http://lesexpert.info/415/14.pdf
  • Mezenina О.B. [2012]: Peculiarities of renting a forest plot and payment for the use of forest resources. Bulletin of the BSAU 1: 70-73
  • Ministry of Natural Resources and Ecology of the Russian Federation [2016]: State report, The State and Protection of the Environment of the Russian Federation in 2015. Moscow: Official site of the Ministry of Natural Resources and Ecology of the Russian Federation. – Electron.dan [accessed 15.07.2018]. Available from: http://www.mnr.gov.ru/gosdoklad-eco-2015/environmental-management.html.
  • Moiseyev N.A. [2016]: The crisis in forestry in Russia: the origins and possible ways out of it. Lesnoy Vestnik 3: 116-125
  • Neverov A.V., Ravino A.V. [2000]: Forest differential rent: methodology, methodology and practice of calculation. Bulletin of the Youth Scientific Society 4: 105-111
  • Pechatkin V.V. [2013]: Methodological and applied questions of the ecological and economic assessment of the forest potential of Russian regions. Regional economy: theory and practice 3 [282]: 49-54
  • Petrov A.P. [2013]: Economic organization of the use of forests in Russia in market conditions. Lesnaya Vestnik. 4: 42-45
  • Petrov A.P. [2002]: Rent payments are an effective mechanism for increasing the profitability of forest use. Use and protection of Russia’s natural resources 3: 82-84
  • Pochinkov S.V. [2004]: A methodology for the rental valuation of woody forest resources. Forestry 3: 8-13
  • Puntzukova S.D. [2011]: Ecological and economic assessment of forest resources as a basis for sustainable forest management. Bulletin of the Buryat State University 4: 38-45
  • Puntzukova S.D. [2014]: Substantiation of the principles of forest resource rent formation in the region and the procedure for its calculation. Economic Recovery of Russia 1 [39]: 157-165
  • Puntzukova S.D. [2015]: The mechanism of rational forest management based on the evaluation of forest resource rent. Society: Politics, Economics, Law 6: 38-45
  • Pyzhov A.I., Zander E.V., Pyzhova Y.I. [2013] Assessment of forest rent in the Russian economy. Journal of Siberian Federal University. Humanities & Social Sciences 8: 1240--1248
  • Rajmhen E.A. [2016]: Assessment of the dynamics of incomes and expenditures in forest sector in the RF. Federal Forestry Agency [accessed 15.07.2018]. Available from: http://www.rosleshoz.gov.ru/finance/12/0/2016_10_26_prezentatciya_E_A_Rajmhen_stavki_platy.pdf
  • Rincikova O.Zh. [2011]: Boundaries of municipalities and fixing them on the terrain on the example of the Republic of Buryatia. Bulletin of the Buryat State University. Issue 4; Biology, Geography: 43-49
  • Rudakov M.N., Shegelman I.R., Makarihin A.V., Petukhov R.A. [2009]: Rent for the use of forest resources. Russian Entrepreneurship 6 [1]: 144-149
  • Tretyakov A.G. [2015]: Forest rent and economic accessibility of forest resources: methodological aspects. Lesnaya Vestnik 2: 153-160
  • Tretyakov A.G. [2014]: Modeling the conditions for economic accessibility of forest resources and the formation of an information base for its assessment. Lesotekhnichesky Journal 4: 241-249
  • Zozulya V.V. [2011a]: Methodology for the formation of a system of taxes and other mandatory payments for the use of forest natural resources. Doctoral Thesis, Moscow, 349
  • Zozulya V.V. [2011b]: Methodical support of the system of taxes and other mandatory payments for the use of forest natural resources. Tax Policy and Practice 2: 3-7
Uwagi
Opracowanie rekordu ze środków MNiSW, umowa Nr 461252 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2020).
Typ dokumentu
Bibliografia
Identyfikator YADDA
bwmeta1.element.baztech-3f71080f-078e-48e3-b4a1-642f43f4d848
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