scholarly journals La péréquation intercommunale au secours des forêts | The equalisation scheme between communes helps the forests

2011 ◽  
Vol 162 (7) ◽  
pp. 216-219
Author(s):  
Jean-François Métraux
Keyword(s):  
Forest Management ◽  
Financial Aid ◽  
Financial Resources ◽  
Tax Revenue ◽  
Forest Land ◽  
Mountainous Areas ◽  
Forest Owners ◽  
Tax Rate ◽  
A Value ◽  
Public Aid

As a reaction to the reduction in financial aid from the Confederation, the canton of Vaud has organised a scheme whereby forestry costs are equalised between the communes. It is a system of redistribution, which makes it possible to assist the communes with poorer financial resources, often situated in rural or mountainous areas. It is based on the communal tax rate, a value fixed by tax revenue and population. It is a very simple administrative tool, which has the advantage of making payments in function of the tax revenue and the results of the forestry accounts, whilst encouraging forest owners to improve their forest management. The system has been in place since 2006 and has proved its worth. It reinforces solidarity between the communes and helps to compensate unpaid services. In 2009, it concerned 44% of the communes having forest land, and it made up a total of 27% of public aid to forest management.

scholarly journals Situation und Anliegen der Waldeigentümer – einige Gedanken (Essay)

2014 ◽  
Vol 165 (8) ◽  
pp. 224-227
Author(s):  
Markus Brunner
Keyword(s):  
Forest Management ◽  
Property Rights ◽  
Forest Products ◽  
Main Task ◽  
Forest Land ◽  
Future Time ◽  
Forest Owners ◽  
Long Period ◽  
Land Owners ◽  
Increasing Demand

Situation and concerns of forest owners - some notions (essay) The swiss forest economy is expecting huge challenges due to major changes in national and international circumstances. The main task in future time will be to combine proven traditions and principles with new and probably massif changes in an optimized way. We must be aware of the fact that some existing methods of forest management and sylviculture will eventually have to be adapted in a quite extensive and fundamental way. Swiss forest land owners must be recognized again as the main actors and the most important stakeholder concerning forest matters. There has been a very long period of reducing forest owners property rights and liberty of action, this process has to be stopped now. The increasing demand for existing and new non-wood forest products and services and for further limitations in forest management must be satisfied increasingly on a voluntarely basis (product selling, service agreements), rather than by tightening up the forest and other forest-related laws. The well-known «wake theory» in Swiss forest economy doesn't work anymore in its traditional form.

Wald und Waldbewirtschaftung im Kanton Zürich – erstaunlich vielfältig!

2012 ◽  
Vol 163 (7) ◽  
pp. 257-261
Author(s):  
Konrad Noetzli
Keyword(s):  
Forest Management ◽  
Sustainable Management ◽  
Forest Products ◽  
Private Ownership ◽  
Forest Land ◽  
Forest Owners ◽  
The Future ◽  
Recreation Area

Forest and forest management in Canton Zurich – surprisingly varied! The forest in Canton Zurich is surprisingly diversified. The demands made upon it are just as varied. In particular forests near towns combine the functions of protection, productivity and welfare. More than half the forest land is in private ownership. In these circumstances it is not easy to fulfil all functions of the forest, whilst ensuring its sustainable management and use. In order to do this, Canton Zurich uses two instruments: a locally based forestry service present on the terrain, and a solid forestry planning at various levels. The reinforcement and continuation of these institutions are decisive in order to maintain the forest as a habitat, an economic and a recreation area. Only a far-sighted treatment of our forests, an intensive dialogue between forest owners and those who benefit from the forest, and the negotiation of workable compromises can guarantee that we may profit from forest products and services in the future.

scholarly journals Open geo-spatial data for sustainable forest management: Lithuanian case

2020 ◽  
Author(s):  
Daiva Tiškutė-Memgaudienė ◽  
◽  
Gintautas Mozgeris ◽  
Algis Gaižutis ◽  
◽  
...  
Keyword(s):  
Remote Sensing ◽  
Forest Management ◽  
Spatial Data ◽  
Sustainable Forest Management ◽  
Forest Monitoring ◽  
Private Forest ◽  
Forest Land ◽  
Private Forest Owners ◽  
Forest Owners ◽  
Privately Owned

In Lithuania, forests are managed by Lithuanian State Forest Enterprise, municipalities, ministries, etc. and private forest owners. About 50% of all forest land is State importance, privately owned forests cover 40% of forest land, and about 10% of forest land belongs to forests reserved for restitution. Forest management of private ownership force many challenges, because private forest owners are people, who have purchased or received the property after restitution, and often lacks knowledge about forest resources, its dynamics and sustainable forest management. As remote sensing is a valuable source for forest monitoring, because it provides periodic data on forest resource and condition status, these methods are gaining increased attention worldwide. In this context, more scientific efforts are made at developing remote sensing derived geo-spatial data services for sustainable forest management through a web service platform, which would integrate geo-information into daily decision making processes and operation for private forest owners. This article presents a review of privately owned forests’ statistics, questionnaire-based survey about GIS usage and demand for forest owners in Lithuania and links available sources of open geo-spatial data useful for sustainable forest management.

scholarly journals A Participatory and Spatial Multicriteria Decision Approach to Prioritize the Allocation of Ecosystem Services to Management Units

Land ◽  
2021 ◽  
Vol 10 (7) ◽  
pp. 747
Author(s):  
Marlene Marques ◽  
Keith M. Reynolds ◽  
Susete Marques ◽  
Marco Marto ◽  
Steve Paplanus ◽  
...  
Keyword(s):  
Decision Support ◽  
Civil Society ◽  
Ecosystem Services ◽  
Forest Management ◽  
Collaborative Management ◽  
Management Decision ◽  
Wood Production ◽  
Forest Owners ◽  
Management Units ◽  
Multicriteria Decision

Forest management planning can be challenging when allocating multiple ecosystem services (ESs) to management units (MUs), given the potentially conflicting management priorities of actors. We developed a methodology to spatially allocate ESs to MUs, according to the objectives of four interest groups—civil society, forest owners, market agents, and public administration. We applied a Group Multicriteria Spatial Decision Support System approach, combining (a) Multicriteria Decision Analysis to weight the decision models; (b) a focus group and a multicriteria Pareto frontier method to negotiate a consensual solution for seven ESs; and (c) the Ecosystem Management Decision Support (EMDS) system to prioritize the allocation of ESs to MUs. We report findings from an application to a joint collaborative management area (ZIF of Vale do Sousa) in northwestern Portugal. The forest owners selected wood production as the first ES allocation priority, with lower priorities for other ESs. In opposition, the civil society assigned the highest allocation priorities to biodiversity, cork, and carbon stock, with the lowest priority being assigned to wood production. The civil society had the highest mean rank of allocation priority scores. We found significant differences in priority scores between the civil society and the other three groups, highlighting the civil society and market agents as the most discordant groups. We spatially evaluated potential for conflicts among group ESs allocation priorities. The findings suggest that this approach can be helpful to decision makers, increasing the effectiveness of forest management plan implementation.

Forestry Policy and Legitimacy: The Case of Forest Devolution in Vietnam

2020 ◽  
Vol 55 (6) ◽  
pp. 848-862
Author(s):  
Thi Kim Phung Dang
Keyword(s):  
Forest Management ◽  
Sustainable Forest Management ◽  
Land Allocation ◽  
Forest Land ◽  
Forestry Policy ◽  
Local Resources ◽  
Intrinsic Values ◽  
Trade Offs ◽  
Livelihood Improvement ◽  
Research Findings

Although forest devolution has become a key strategy of forestry reforms to mobilise local resources for sustainable forest management, there is growing concern about the legitimacy of this strategy. There have been escalating disputes between forestry agencies and local people as to who receives the rights to forests. Examining the policy of forest land allocation in Vietnam helps us to understand this legitimacy issue. Research findings from three case studies show trade-offs between the two policies’ goals, environmental protection and livelihood improvement, due to locals’ low awareness of the intrinsic values of forests and their lack of knowledge regarding the policy.

A Summary of Taxation Measures Affecting Forest Management on Private Lands in Ontario

1982 ◽  
Vol 58 (2) ◽  
pp. 100-103
Author(s):  
G. D. Puttock
Keyword(s):  
Forest Management ◽  
Income Tax ◽  
Open Market ◽  
Private Lands ◽  
A Value ◽  
Forest Income ◽  
Bona Fide ◽  
Tree Farming ◽  
Property Assessment ◽  
Forest Lands

The Canadian Income Tax Act and Regulations recognize five classes of forest property, three of which are considered to be bona fide farming operations.Whereas forest income is usually considered to be business income, the income from tree farming operations and corresponding forest management expenses receive a more favourable tax treatment. This has the effect of encouraging individuals to undertake forest management activities on their lands.The Province of Ontario, however, does not currently recognize tree farming as a bona fide farming operation for property assessment purposes. Forest lands are assessed at the highest value which could be obtained for them on the open market, whereas farm-lands are assessed at a value that could be obtained for them if they continue to be used for farming purposes; a value usually lower than the market value of non-farm-lands. This would indicate that if land previously classified as farm-land were afforested, such land would be taxed at a higher rate.

The model of State financial aid to business during the COVID-19 pandemic in Russia: A framework, tools, and practices

2021 ◽  
Vol 14 (2) ◽  
pp. 124-140
Author(s):  
Tat'yana Yu. KISELEVA ◽  
Lola D. SANGINOVA
Keyword(s):  
Financial Aid ◽  
Market Competition ◽  
The State ◽  
Financial Resources ◽  
Single Model ◽  
Force Majeure ◽  
Business Support ◽  
Analysis And Synthesis ◽  
National Model ◽  
Official Data

Subject. The article discusses the financial aid the State provides to business during the COVID-19 crisis. Objectives. We analyze the financial aid the State provides to the Russian businesses as a single model, considering the national specifics. Methods. The study involves methods of analysis and synthesis, comparative analysis, generalization, etc. The study is based on factual and official data for H1 2020. Results. There is a national model of the financial aid the State provides to businesses in Russia, which is intended to temporarily provide businesses with funds in force majeure and ensure their uninterrupted operation, protect small and medium-sized business and market competition. We analyze key tools of the State support and substantiate our suggestions how it should be maintained for certain types and areas of business in the post-crisis period. Conclusions and Relevance. The current situation with COVID-19 made the State organize business support, provide businesses with financial resources on certain terms or use business protection tools.

Ireland faces economic uncertainty with OECD reforms

2021 ◽  
Keyword(s):  
Tax Revenue ◽  
Economic Uncertainty ◽  
Corporate Tax ◽  
Content Type ◽  
Tax Rate ◽  
Sinn Fein ◽  
Fiscal Spending

Significance This framework laid out two pillars of reform. Pillar One would see large companies liable for tax in the end-market jurisdiction where their goods or services are used or consumed. Pillar Two would set a minimum tax rate of 15%. Impacts Ireland will probably support the reforms by October, and in return it may get some concessions over implementation or sectoral coverage. Reduced corporate tax revenue may result in tighter fiscal spending, which would play into the hands of the opposition Sinn Fein. The corporate tax proposals come at a particularly bad time for the Irish economy, which is already facing the consequences of Brexit.

scholarly journals Malaysian corporate tax rate and revenue: the application of Ibn Khaldun tax theory

2018 ◽  
Vol 10 (2) ◽  
pp. 251-262
Author(s):  
Hairul Azlan Annuar ◽  
Khadijah Isa ◽  
Salihu Aramide Ibrahim ◽  
Sakiru Adsebola Solarin
Keyword(s):  
Cash Flow ◽  
Positive Impact ◽  
Tax Revenue ◽  
Corporate Tax ◽  
Gradual Reduction ◽  
Content Type ◽  
Ibn Khaldun ◽  
Tax Rate ◽  
Optimal Tax ◽  
The Impact

Purpose The present study aims to investigate the impact of the reduction of the corporate tax rate on corporate tax revenue. The study adopts the theory of taxation by Ibn Khaldun, depicted as the Laffer curve. Design/methodology/approach The paper analyses time series data for the period 1996 to 2014 using the autoregressive distributed lag (ARDL) approach. Findings The paper finds that the corporate tax rate has a dual effect on corporate tax revenue over the study period. It shows an inverted U-shape relationship between the corporate tax rate and corporate tax revenue and reveals that the optimal tax rate is 25.5156 per cent. Inferentially, a positive relationship exists between the two variables prior to the optimal tax rate, and a negative relationship prevails afterwards. A further test of causality shows a long-run unidirectional causality between corporate tax rate and corporate tax revenue. Research limitations/implications First, it should be noted that the policy was not implemented in isolation. Several other tax incentives were given to corporate tax payers, and therefore, such incentives should be controlled for to have a more insightful evaluation of the policy. Second and most important, there is a need to investigate whether the increased cash flow available to firms as a result of the reduction in the corporate tax rate adds value to firms. It is also necessary to investigate whether firms’ stakeholders benefited from the increased cash flow or was there managerial diversion of firms’ resources. Practical implications The policy of gradual reduction of the corporate tax rate in Malaysia is suspected to have a positive impact on the productivity of Malaysian companies, which has contributed to an increase in corporate tax revenue. It also has a positive impact on the economic growth of the country. It means that the lower corporate tax rate has actually reduced the cost of doing business in the country. Originality/value The benefit of increased corporate tax revenue needs to be investigated empirically for insightful policy evaluation. In Malaysia, however, such investigation is close to non-existent to the best knowledge of the researchers. Thus, the present study aims at investigating the impact of the policy of gradual reduction of the corporate tax rate on corporate tax revenue over an 18-year period from 1996 to 2014.

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