期刊名称：Journal of Eastern European and Central Asian Research
印刷版ISSN：2328-8272
电子版ISSN：2328-8280
出版年度：2019
卷号：6
期号：2
页码：309-318
DOI：10.15549/jeecar.v6i2.403
出版社：IEECA
摘要：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.
关键词：subject of forestry enterprises; object of forestry enterprises; forestry; taxation; tax optimization; tax policy
