The taxation of subjects and objects of forestry enterprises in Ukraine: features, mechanisms and outlook

Petro Harasym; Nadia Klym; Oksana  Hrytsak; Serhij Reverchuk

doi:10.15549/jeecar.v6i2.403

Authors

Dr. Petro Harasym Ukrainian National Forestry University.
Dr. Nadia Klym Ukrainian National Forestry University
Dr. Oksana Hrytsak Ukrainian National Forestry University
Serhij Reverchuk Ivan Franko National University, Lviv

DOI:

https://doi.org/10.15549/jeecar.v6i2.403

Keywords:

subject of forestry enterprises, object of forestry enterprises, forestry, taxation, tax optimization, tax policy

Abstract

The research examines the peculiarities of the taxation of forestry enterprises in Ukraine. The current problem is determined by changes in tax legislation, which will negatively affect the activity of forestry enterprises, raise the prices of lumber, lower the quality of forestry indicators, lead to a decline of hunting sector, as well as an insufficiency of financial support for forestry development in general. The study analysis of the current tax legislation of Ukraine, which allowed issues of forestry taxation to be identified, in particular, with regard to a new approach to calculation and payment of a new land tax on forests (land tax). Such tax regulation of forestry can lead to a number of negative consequences for the economy as a whole. The research concludes with the suggestions to cancel this new tax collection on forestry land and to make appropriate amendments to the Tax Code of Ukraine.

Author Biographies

Dr. Petro Harasym, Ukrainian National Forestry University.

Dr. Petro Harasym is a Professor at the Department of Accounting and Auditing of the Ukrainian National Forestry University. He is the author of 357 scientific and methodological publications, including 15 textbooks, 18 monographs, 195 scientific articles and abstracts of conferences of different levels. He was awarded with certificates of honor from the Ministry of Finance of Ukraine, the Council of Trade Unions of Employees of Financial and Banking Institutions of Lviv region, the Polytechnic of Lodz (Poland), and the University of Jan Kokhanowski in Kielce, Poland. The main areas of scientific activity are economic efficiency of production resources, improvement of accounting and tax accounting and financial reporting.

Dr. Nadia Klym, Ukrainian National Forestry University

Dr. Nadia Klym is an Associate Professor at the Department of Accounting and Auditing of the Ukrainian National Forestry University. She is the author of more than 140 scientific, educational and methodological publications, including 4 textbooks and 4 collective monographs. Her scientific interests are organizational and economic aspects of improving the functioning of forestry enterprises in modern conditions of management; research of theoretical bases and practices of accounting, control and auditing, taxation and reporting at Ukrainian enterprises, use of computer technologies in accounting, analysis and auditing.

Dr. Oksana Hrytsak, Ukrainian National Forestry University

Dr. Oksana Hrytsak is an Associate Professor at the Department of Accounting and Auditing of the Ukrainian National Forestry University. She is the author of more than 30 scientific, educational and methodological publications devoted to accounting, auditing and analysis of economic activity.

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