UDTR — Radar mondial des droits de la Nature

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

Identification

Clé publique

doi:10.48077/scihor8.2025.179

Auteurs

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

Année déclarée

2025

Langue déclarée

en

Type source

article

Première détection

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

Dernière observation des métadonnées

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

Dernière vérification HTTP

Non effectuée

Institutions déclarées par la source

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

Résumé documentaire — langue originale

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

Identifiants

OPENALEX

W4413993399

DOI

10.48077/scihor8.2025.179

Repères documentaires

Famille documentaire

Doctrine

Types déclarés par les sources

article

Juridictions étudiées — sources explicites

UA

Entités naturelles mentionnées

Forêt

Les mentions d’entités ne constituent pas une preuve de reconnaissance juridique. La juridiction étudiée est distincte du pays d’affiliation des auteurs.

Sources

OpenAlex · Document 1 · Document 2

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

Relations bibliographiques documentées

Références et liens déclarés par les sources ; ils ne constituent pas une preuve juridique ni une qualification UGLC. Affichage limité à 20 références sortantes.

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• Exploration of the Implementation of Carbon Neutralization in the Field of Natural Resources under the Background of Sustainable Development—An Overview · CITES
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• openalex:w4376104462 · CITES
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• openalex:w4388795042 · CITES
• openalex:w4390848281 · CITES

0 références entrantes au sein du corpus détecté

Statut documentaire

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Bibliothèque

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