O. J. Lakari

Valtion metsätulot kunnallisverotuksessa

Lakari O. J. (1929). Valtion metsätulot kunnallisverotuksessa. Acta Forestalia Fennica vol. 34 no. 35 article id 7248. https://doi.org/10.14214/aff.7248

Abstract

In 1926 the state of Finland payed taxes to the local municipalities from a half of the net returns the state forest and state owned wood manufacturing industry produced. The taxes payed by the forest administration to the municipalities totaled 4.75 million Finnish marks. The state forests are located mostly in Northern Finland, thus the relative amount of municipalities that get taxes from the state forestry were higher in the north. The municipalities that benefited most from the tax revenues from the state were Savukoski, Pudasjärvi, Suojärvi, Rovaniemi, Taivalkoski, Kuhmoniemi, Turtola, Pielisjärvi, Ilomantsi, Korpiselkä and Suistamo. About half of the municipalities (264) got tax revenues from state forestry. However, if this tax revenue was removed, it would raise local tax rate in relatively few municipalities. it has been proposed that state should pay taxes from the state forests on the same principles as the private forests. To move to area based taxation in the state forests would, however, increase the taxation of the state five-fold. The taxes from the state forests are not appropriate way to support the poorest municipalities. Better suited would be, for instance, state subsidies. Therefore, the taxes payed from the state forestry to municipalities should be abandoned.

The volume 34 of Acta Forestalia Fennica is a jubileum publication of professor Aimo Kaarlo Cajander. The PDF includes a summary in German.

Original keywords
valtion metsät; kuntatalous; metsäverotus; verotus; kunnallisverotus

English keywords
forest taxation; local economy; state forests; taxation; municipal taxation; municipalities

Published in 1929

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Available at https://doi.org/10.14214/aff.7248 | Download PDF