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

Grinkevich Anastasiia, Grinkevich Larisa Sergeevna, Bobek Samo, Tominc Polona

Drewno : prace naukowe, doniesienia, komunikaty

2019

vol. 62, nr 204

171--186

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.