SPATIAL DIVERSITY OF INCOMES FROM FOREST TAX IN RURAL COMMUNES IN POLAND

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SPATIAL DIVERSITY OF INCOMES FROM FOREST TAX IN RURAL COMMUNES IN POLAND

Journal Title: Roczniki Naukowe Stowarzyszenia Ekonomistów Rolnictwa i Agrobiznesu - Year 2017, Vol 0, Issue 6

Abstract

The article presents the results of research on the spatial diversity of incomes from forest tax. The analysis covered the amount of forest tax in the budgets of rural communes and their share in total revenues. Based on the conducted research it was found that the dynamics of changes related to this phenomenon is not significant. This applies to forest tax as income, as well as its amount determined by the occurrence in rural areas, land qualified in the register of lands and buildings as forests – Ls. After Poland’s accession to the EU structures, the number of hectares of land designated for afforestation is characterized by an upward trend. This does not mean, however, that the tax base is increasing. Forest land with trees to 40 years are taxable but are exempt, which means a lack of tax revenues to the budget.<br/><br/>

Authors and Affiliations

Anna Milewska

Keywords

forest tax commune incomes spatial diversity

EP ID EP345448
DOI 10.5604/01.3001.0010.7924
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