N. A. Osara 
Valtion metsämaiden verotus
Osara N. A. (1954). Valtion metsämaiden verotus. Acta Forestalia Fennica vol. 61 no. 29 article id 7441. https://doi.org/10.14214/aff.7441
English title: Taxation of state woodlandsAbstract
In Finland the state has to pay local government taxes and certain connected smaller taxes, such as church and land taxes and forest management fees, on its forest property. On the other hand, the state tax on income and property is not collected, as the corresponding amount goes to the state in the form of a state forestry surplus.
It has been stated that if the state should pay similar taxes as companies do, the income of state forests would be small. The author has calculated the different taxes as if the state forestry would be a company or an individual tax-payer. As a company the income and property taxes would amount to 1,251 million marks and as a company 730 million marks using the data of 1952. In drawing up the balance sheet for state forestry, local government taxes and other similar charges have been taken into account as expenses. By comparing the surplus with the calculated state tax payable, the state forestry would give a surplus, after deduction of taxes, of 1,846 million marks as an individual and 2,367 million marks as a company. State forestry would thus have been able to pay state income and property taxes from its surplus.
The Acta Forestalia Fennica issue 61 was published in honour of professor Eino Saari’s 60th birthday.
The PDF includes a summary in Engilsh.
Original keywords
metsätalous;
valtion metsät;
verotus;
valtion tulovero;
ylijäämä
English keywords
forestry;
Finland;
forest taxation;
state forests;
taxation;
income;
state forestry;
surplus;
property and income taxes
Published in 1954
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