UDTR Global Rights of Nature Radar

Improvement of the mechanisms of taxation of forest resources of Ukraine to ensure sustainable forest management

Identification

Public canonical key

doi:10.48077/scihor8.2025.179

Authors

Nazakat Musayeva · Nigar Atakishiyeva · Ulkar Mammadova · Nahid Almasov · Maksym Shevchenko

Reported year

2025

Reported language

en

Source type

article

First detected

2026-11-09T19:19:30.301766+00:00

Last metadata observation

2026-11-09T19:19:30.301766+00:00

Last HTTP verification

Not checked

Institutions reported by the source

Azerbaijan State University of Economics · Azerbaijan University · National University of Life and Environmental Sciences of Ukraine

Documentary abstract — original language

The purpose of the study was to substantiate ways to optimise fiscal mechanisms in the forest sector to increase its economic efficiency and sustainability. A quantitative analysis was carried out based on the reporting data of six enterprises of various forms of ownership (state, municipal, and private), which allowed identifying imbalances in tax pressure. In the public sector, this figure was 31.1%, and in the municipal sector – 26.5%. In the private sector, the tax burden reached 40.1% in the Forest enterprise and 35.2% in the Karpatlis enterprise, which significantly exceeded the indicators of the public sector – 29.3% in Chernihivlishosp, 32.9% in Sumylishosp, and 40.4% in the Forests of Ukraine enterprise. In the municipal enterprise Kharkivlis, the tax burden was 26.5%. The level of profitability in private enterprises was 4.7% in the Forest and 6.0% in Karpatlis, while state-owned enterprises showed stable indicators: 9.1% in Chernihivlishosp, 7.4% in Sumylishosp, and 5.0% in the Forests of Ukraine. Municipal enterprise Kharkivlis showed the highest profitability – 9.7%. The structure of indirect fiscal expenditures was analysed separately, among which the main ones were expenditures on environmental monitoring, forest protection, certification, and reporting. It was established that the share of indirect expenses in the total expenses of enterprises ranged from 5.4% to 11.8%. The risk assessment of tax reforms was carried out on a point scale (from 1 to 10) according to five criteria: legal framework, personnel readiness, business resistance, digitalisation, and fiscal losses. The highest risk profile was recorded in the private sector (average level – 7.4 points), the lowest – in the public sector (4.8 points). The projected effects of the introduction of the adaptive tax model included a reduction in the tax burden by 5.5%, an increase in profitability by 3.2%, investment in reforestation – by 18%, and a decrease in the level of shading by 12.5%. The results of the study can be used to develop a tax policy and support sustainable forest management at the state and enterprise levels

Identifiers

OPENALEX

W4413993399

DOI

10.48077/scihor8.2025.179

Documentary context

Documentary family

Scholarship

Source-reported types

article

Jurisdictions studied — explicit sources

UA

Natural entities mentioned

Forest

Entity mentions are not evidence of legal recognition. Jurisdiction studied is separate from author affiliation country.

Sources

OpenAlex · Record 1 · Record 2

• DOI · https://doi.org/10.48077/scihor8.2025.179
• OpenAlex · https://openalex.org/W4413993399

Documented bibliographic relations

Source-declared references and links; they do not establish legal support or UGLC qualification. Up to 20 outgoing references are displayed.

• Tenure reform for better forestry: An unfinished policy agenda · CITES
• openalex:w3113854422 · CITES
• openalex:w3135997766 · CITES
• Effect of Land Property Rights on Forest Resources in Southern China · CITES
• openalex:w3209609612 · CITES
• openalex:w3210251514 · CITES
• openalex:w4206506464 · CITES
• openalex:w4220802567 · CITES
• openalex:w4224220411 · CITES
• openalex:w4224985598 · CITES
• openalex:w4231523982 · CITES
• openalex:w4281664660 · CITES
• Exploration of the Implementation of Carbon Neutralization in the Field of Natural Resources under the Background of Sustainable Development—An Overview · CITES
• openalex:w4315651438 · CITES
• openalex:w4317660912 · CITES
• openalex:w4376104462 · CITES
• openalex:w4377096085 · CITES
• openalex:w4382599775 · CITES
• openalex:w4388795042 · CITES
• openalex:w4390848281 · CITES

0 incoming references within the detected corpus

Documentary status

Relevance pending

Library

This identity is not yet included in the Legal Library.