scholarly journals On the way to balance of forestry land use of Ukraine: ecological-and-economic aspect

2021 ◽  
Vol 7 (4) ◽  
pp. 218-244
Author(s):  
Orest Furdychko ◽  
Oksana Drebot ◽  
Nina Palianychko ◽  
Stepan Dankevych ◽  
Yoshihiko Okabe
Keyword(s):  
Land Use ◽  
Sustainable Use ◽  
Forest Resources ◽  
The State ◽  
Tax Burden ◽  
Forest Certification ◽  
Net Income ◽  
Fixed Assets ◽  
State Forestry ◽  
Forest Lands

Purpose. The purpose of this work is to investigate the ecological-and-economic aspect of certain factors to ensure the balanced use of forest lands; develop proposals for the formation of the basis for the development of sustainable forestry. Methodology / approach. We used the following methods: dialectical method of cognition for the analysis of scientific works of scientists concerning problems of balanced use of lands of forestry purpose; method of analogies (transfer of patterns of development of one process with certain amendments to another process or territory); statistical (based on quantitative indicators that allow drawing conclusions about the pace of the process); comparative analysis (comparison of indicators of forest resources and their use for Ukraine and Poland); correlation analysis (identification of factors on which the forecast significantly depends; clarification of relationships, their relationship with the predicted phenomenon under the influence of certain factors), graphical, abstract-logical (theoretical generalizations and formulation of conclusions). The information base of the study is the data of the Global Assessment of Forest Resources of FAO 2020, the data of the Monitoring of Land Relations in Ukraine, the reporting of the State Forest Agency of Ukraine, the data of the Forest Stewardship Council®. Based on the annual reports of the State Forestry Agency of Ukraine, some indicators of the report of 288 state forestries for 2018–2020 are consolidated in terms of 24 regional departments of forestry and hunting. Results. In the dynamics for 2018–2020, changes in the volume of forest resources, forest reserves, biomass, and carbon density were studied; the indicators of forest resources and their use for Ukraine and Poland are compared. The volumes of forest certification by regions of Ukraine are estimated. The relationships between capital investments in forestry production and the price of sold wood, the volume of net income of state forestry, the amount of profit, the degree of depreciation of fixed assets; between the tax burden on state forestries and financial stability was studied. Based on the assessment of the relationships and changes in individual indicators, the need to update the fixed assets of forest enterprises through the improvement of the investment instrument is justified. The results of this study are a summary of evidence on the environmental and economic aspects of the impact of certain factors on the sustainable use of forest lands, which in turn forms the scientific basis for achieving the goals of state environmental policy of Ukraine. Originality / scientific novelty. The studied interdependencies between the statistical characteristics of individual indicators of forestry land use made it possible to identify factors to ensure balanced use of forestry lands. It is substantiated that reforestation, forest certification, renewal of fixed assets of forestry enterprises through the improvement of the investment instrument, optimization of the tax burden of forestry activities are favorable factors to ensure the balance of forestry land use. It is proved that the excessive tax burden is a deterrent to the balanced use of forest lands. It is proposed to alleviate the tax burden on forestry activities by reducing the rate of deduction of net income of state forestry enterprises, eliminating the problem of double taxation of the forest fund, which under limited budget funding will allow state forestries to accumulate their own financial resources to ensure sustainable land use. Practical value / implications. The main results of the study can be used to: (I) structure the factors of sustainable use of forest lands; (II) defining the goals of sustainable development when developing the strategy of forestry enterprises; (III) analysis of the achievement of sustainable development goals at the national level, defined by the Basic Principles (strategy) of the state environmental policy of Ukraine for the period up to 2030. The results of the study can be used both at the level of forest management entities, as well as at the regional and national levels, to make management decisions on the implementation of measures that ensure the balanced use of forest land. Also, the causal links between indicators that arise from the response of indicators to certain factors open up new opportunities for forest management planning. These results can provide important information for the protection and use of forest resources in all regions of Ukraine.

scholarly journals Financial potential of state forestry of Small Polis­sya of Ukraine in providing balanced forest land use.

2020 ◽  
pp. 50-63
Author(s):  
S. Dankevych
Keyword(s):  
Land Use ◽  
Financial Support ◽  
Geographical Location ◽  
Forest Land ◽  
Return On Assets ◽  
Theoretical Approaches ◽  
Fixed Assets ◽  
Net Profit ◽  
State Forestry ◽  
Forest Lands

In the analysis of the financial potential of state forestries of Small Polissya of Ukraine, applied a system of profitability indicators was used in the context of ensuring balanced use of forest lands, which includes: return on assets, return on EBIDTA, return on gross profit, return on net profit. It is investigated that today the potential of financial provision of balanced forest land use of the territory of Small Polissya of Ukraine is not used at a sufficient level. In the study the example of state forestries of Small Polissya of Ukraine proved the need to diversify the sources of financial support for the processes of modernization, reconstruction and technical re-equipment of fixed assets in forestry. Proposed and scientifically grounded theoretical approaches to the expansion and intensification of financial provision of state forestries of Small Polissya of Ukraine with balanced use of forest lands. The choice of forestry enterprises took into account the factor of their geographical location in the area of the Small Polissya of Ukraine, so that in further research it was possible to conduct a pan-Ukrainian analysis on a national and land scale.

scholarly journals FOREST CERTIFICATION AS A TOOL TO ENSURE THE BALANCE OF FORESTRY LAND USE

2021 ◽  
Vol 71 (3) ◽  
Author(s):  
Stepan Dankevych
Keyword(s):  
Land Use ◽  
Regional Scale ◽  
Environmental Indicators ◽  
Statistical Characteristics ◽  
Forest Certification ◽  
Capital Investments ◽  
Forest Lands ◽  
The Impact ◽  
The Relationship ◽  
Over Time

The problem of ensuring the balanced use of forest lands determines the search for new economic and environmental tools that can influence this process. The need to improve the certification tool as part of the financial and economic mechanism for ensuring balanced forestry land use corresponds to the directions of state policy and European integration intentions of Ukraine, modern requirements of the ecological aspect of forestry land use. The work examines the practice in the field of forest certification in Ukraine from the point of view of balanced land use. Spatial-temporal analysis and assessment of the scale and dynamics of the spread of forest FSC certification in Ukraine has been carried out. The study was formed in three stages: (I) study of changes over time in the volume of forest certification on a national scale, (II) assessment of trends over time for indicators on a regional scale, (III) study of the relationship between individual indicators. The analysis of the impact of FSC-certification of forest management in Ukraine on the environmental indicators of forestry land use based on the results of the correlation between the statistical characteristics of certain economic and environmental indicators, such as the area of certified forests, capital investments, reforestation. Analysis of statistical data showed the relationship between environmental and economic performance over time and changes in specific characteristics on a regional scale. The study makes it possible, on the basis of an objectively existing causal relationship between phenomena and indicators, to identify the course of certain positive or negative processes in forestry land use. Forest certification can play a role in maintaining a balanced use of forest lands, preventing illegal logging, forest degradation and contributing to reforestation and capital investments. The study helps to identify certain key variables that limit the ability of forestry operators to ensure balanced use of forest lands and how forest certification can affect this. Foreign experience in stimulating forest certification has been investigated for the possibility of borrowing the experience of using management tools in order to motivate forest certification in Ukraine. It has been proven that certification is a significant environmental tool for ensuring a balanced level of land use and has the potential for further development.

scholarly journals PROBLEMS OF RATIONAL USE AND PROTECTION OF FORESTRY LANDS

2021 ◽  
Vol 3 (163) ◽  
pp. 35-38
Author(s):  
O. Afanasyev ◽  
S. Nesterenko ◽  
Y. Radzinska ◽  
K. Dolia
Keyword(s):  
Land Use ◽  
Nuclear Power ◽  
Negative Impact ◽  
Forest Resources ◽  
Forest Land ◽  
Rational Use ◽  
Forest Code ◽  
The Right ◽  
Forest Lands ◽  
And Control

Society's needs in forest resources are due primarily to protective functions, and secondly to water protection, sanitation and health functions. Forests perform this or that function depending on their location, the area of the territory on which the forests are located and the composition. The article considers the problems of rational use and protection of forest lands. It is determined that the negative impact on forest land is due to intensive use and negative dynamics of the ecological state, as a consequence of improper land use and the impressive scale of deforestation. Industrial production, radiation pollution as a result of the accident at the Chernobyl nuclear power plant are the causes of deforestation. It is noted that in accordance with the Constitutions of Ukraine, forests are objects of property rights of the Ukrainian people, but due to mass deforestation, citizens are gradually losing the right to use them. It is noted that the protection and protection of forestry lands in general and forests in particular should be provided in accordance with existing legislation through the implementation of a set of measures, both traditional and new. The use of forests should be carried out exclusively in the order of general and special use in accordance with Art. 66, 67 of the Forest Code of Ukraine. It is proposed to strengthen control over compliance with current legislation in the field of protection of forestry lands and forests and control over land use. Reforestation is carried out on the sites of the felled forest. As part of the implementation of the commitments to achieve zero levels of soil degradation, develop an effective action program to preserve the country's forest resources.

scholarly journals Paradigm of Financial Provision of the Agricultural Land Restoration in Ukraine

2017 ◽  
Vol 17(32) (4) ◽  
pp. 41-51
Author(s):  
Nadiya Davydenko ◽  
Natalia Wasilewska
Keyword(s):  
Land Use ◽  
Agricultural Land ◽  
The State ◽  
European Countries ◽  
Land Resources ◽  
Land Restoration ◽  
Agricultural Lands ◽  
Agrarian Sector ◽  
Fixed Assets ◽  
State Strategy

The purpose of the research was to determine the system of measures aimed at financial provision of restoration and improvement of the fertility of the agricultural lands, which are an important part of the state strategy for the development of the Ukrainian economy agrarian sector. Characteristics of land use in European countries and Ukraine were presented. The sources of financial provision of agricultural land restoration were analyzed. The measures aimed at successful restoration of fixed assets of agrarian enterprises, in particular land resources are proposed.

scholarly journals Assessment of Forest Investment, Financial Flows and Revenue Collection in the Abia State Forest Sector, Nigeria

2021 ◽  
Vol 25 (5) ◽  
pp. 763-771
Author(s):  
E.C. Egu ◽  
E.C. Nwankwo ◽  
E.E. Offiong
Keyword(s):  
Sustainable Forest Management ◽  
Sustainable Use ◽  
Forest Resources ◽  
The State ◽  
Forest Sector ◽  
Financial Flows ◽  
Forest Reserves ◽  
Revenue Collection ◽  
Skilled Personnel ◽  
The Government

Varieties of resources abound in the forests of Nigeria and especially in Abia state, an economic treasure house of resources. Sustainable management of the forests in Nigeria is crucial for a consistent supply of forest resources. Ten forest reserves were surveyed to determine the extent of the government’s involvement in sustainable forest management in Abia State. The government consider the forest reserves, as a revenue-generating venture, leading to the excessive exploitation of forest resources in the state. The exploitation is without regard for sustainability as the harvest is consistently higher than its growth. The government’s involvement in funding the forestry sector over these years has been the payment of salaries to staff of the State forestry department and revenue collection, while international donors, corporate organizations and private sectors have not considerably invested in the Abia State forest sector. The survey revealed the challenges militating the productivity of the forest sector in Abia State, namely: inadequate capital, administrative incompetence and bureaucratic bottleneck, political instability, ecological challenge, insufficient skilled personnel, corruption, lack of forest equipment and inefficient forest laws. Training should be organized for the forest staff and communities to ensure the sustainable use of forest resources. There is a need for the modernization of forestry practice in Abia State and all that go with it being accorded a well-deserved priority in the present economic dispensation in Nigeria.

scholarly journals Tax Burden in the Management of Fixed Assets of Transport Enterprises in Ukraine

2020 ◽  
Vol 10 (513) ◽  
pp. 339-348
Author(s):  
M. M. Tiurina ◽  
Keyword(s):  
Income Tax ◽  
Management System ◽  
Value Added ◽  
Capital Intensity ◽  
The State ◽  
Transport Infrastructure ◽  
Rolling Stock ◽  
Tax Burden ◽  
Fixed Assets ◽  
Tax Payments

The purpose of the article is to analyze the structure and dynamics of the tax burden in the management system of fixed assets in transport enterprises based on a study of macroeconomic indicators and information provided by the State Tax Service of Ukraine and the State Statistics Service of Ukraine. Disparities in the tax burden, a significant increase in the amount of taxes paid are identified; their structure and distribution between periods and modes of transport are calculated. A significant increase in tax pressure on transport companies has been determined for all indicators. The amount of taxes paid increased more than two and a half times in 2015–2019, including the increase by 23% in 2019. The largest part of tax payments is occupied by value added tax and taxes and fees on personal income (a total of 47% of all tax payments), income tax, property tax, single tax, rent for transportation and use of subsoil, special use of water, environmental and excise taxes, fees for parking spaces for vehicles. A significant share is made up of other revenues related to the specifics of the activities of transport companies, in particular, the State form of ownership. The share of total taxes in net sales revenue at transport enterprises reaches 12.1%, the proportion of income tax in the book value of fixed assets increased to 1.1%. The unit value of fixed assets generates 12% of tax revenues. Given the capital intensity of the transport industry, the significant level of depreciation of fixed assets, insufficient use of depreciation as a tax shield and significant tax pressure on transport companies, it is important to find ways to improve tax planning, which should be considered in the fixed assets management system. The tax policy of the State should be aimed at supporting transport companies in the renewal and modernization of rolling stock and transport infrastructure.

scholarly journals Formation and improvement f organizational and economic bases of forestry production in state forestry in Ukraine and Podillia region

2021 ◽  
pp. 35-48
Author(s):  
O. Yaremko
Keyword(s):  
Forest Management ◽  
Secondary Forest ◽  
The State ◽  
Forest Code ◽  
State Forestry ◽  
The Government ◽  
Forest Legislation ◽  
Forestry Production ◽  
Forest Lands

Some issues on the historical formation of Podillia region of modern Ukraine and the formation of forestry in it are covered. It practically begins and acquires social meaning in the second half of the twentieth century. This means the use of land provided to economic entities (forestries) for growing wood as their main forestry product. The same applies to the cultivation and sale of natural resources related to forestry, secondary forest materials, services of various contents, etc. It is highlighted that the Forest Code of Ukraine has cunningly replaced the object of labor and use of the natural resource «Earth» with forest resources. The issues are somewhat complicated by the use of tax indicators and forms of their analysis and publication without their adaptation to the UN-ECE / FAO Standard Statistical Classification of Land Use and without the necessary grouping by forest and environmental components. The Government of Ukraine approves the Resolution «On Approval of the Procedure for Division of Forests into Categories and Allocation of Specially Protected Forest Areas», which does not bring national forest legislation closer to it. In this way, the further growth of non-timber forest lands at least 3 times or more in comparison with the leading European countries was legitimized. The necessity of improving the content of the current Forest Code of Ukraine, as well as finalization and updating of the Instruction on forest management in the state forestry of Ukraine is proved. The availability of statistical and reporting information on the state of forests of the State Forest Agency of Ukraine for state-owned enterprises of the past allows to update the relevant reporting indicators while adapting them to the norms of European forestry. The proposed measures are aimed at improving forest legislation, as well as the formation of measures in the practical activities of forest management and the work of managers using its materials in forestry. 

Water Governance and Management in Indus Basin - Challenges & Threats

2020 ◽  
Vol 38 (3) ◽  
Author(s):  
Marium Sara Minhas Bandeali
Keyword(s):  
Water Management ◽  
Civil Society ◽  
Water Resources ◽  
Water Policy ◽  
Water Governance ◽  
Sustainable Use ◽  
Water Security ◽  
Sampling Technique ◽  
The State ◽  
Indus Basin

Water governance and management are important challenges for the River Indus Basin in Pakistan. Water governance refers to social, political and economic factors that influence water management. The water scarcity and water security are a major concern for the state to control its water resources. The study aims to give Sindh water policy by exploring the challenges to Indus Basin in managing water resources and to identify opportunities Indus Basin can look to improve water management. Interviews were conducted from water experts and analysts having 5 years’ experience or more in the water sector of Pakistan through a semi-structured self-developed questionnaire using purposive sampling technique and transcripts were analyzed using thematic content analysis. The findings show that increasing population, climatic change and rising demand of water are major challenges Indus is facing and Indus with time is getting water-scarce therefore need strong institutions, civil society and legislatures to ensure equitable distribution of water and maintain the ecosystem. The study emphasizes that water governance and management are necessary for sustainable use of water. Pakistan, the water stress country needs to address ‘governance’ at a wider scale to solve problems in the Indus Basin for the livelihood of people. The research will benefit the state, water experts, institutions as well as civil society to promote efficient use of water in Indus Basin.

EFFICIENCY OF THE STATE FISCAL POLICY

2020 ◽  
Vol 3 (3) ◽  
pp. 38-46
Author(s):  
Damir Abdulov ◽  
Keyword(s):  
Fiscal Policy ◽  
The State ◽  
Tax Burden ◽  
Tax System ◽  
Laffer Curve ◽  
State Fiscal Policy

The article discusses the definition, goals and main types of fiscal policy. It also provides an analysis of the effectiveness of fiscal policy in Uzbekistan based on the Laffer curve of indicators of the level of tax burden and elasticity of the tax system.

Sign in / Sign up

Export Citation Format

Share Document