Full text of this article is only available in PDF format.

Lauri Selin (email)

Metsätaloutemme verotetut tulot vuosina 1950-53 erään laskelman valossa

Selin L. (1954). Metsätaloutemme verotetut tulot vuosina 1950-53 erään laskelman valossa. Acta Forestalia Fennica vol. 61 no. 32 article id 7444. https://doi.org/10.14214/aff.7444

English title: Forestry income taxed in Finland in 1950-1953 in the light of a calculation

Abstract

Due to the nature of forest taxation in Finland, there has been no information available on the amount of tax paid by forestry or of taxable forestry income. The main reason for this is the close connection of taxation of forestry and agriculture, which has made it difficult and expensive to separate the information of the sectors. This study determined the amount of taxable forestry mathematically based on statistics on the taxable forest areas in each tax zone on a county level.

The article concludes that the stumpage has been considerably higher than the taxable income in 1950-1953. In 1951 only 18.5% of the income received as stumpage was taxed, but in 1953 the proportion was 82.8%. In average 45% of the stumpage amount had become subject to taxation.

The Acta Forestalia Fennica issue 61 was published in honour of professor Eino Saari’s 60th birthday.

The PDF includes a summary in English.

Original keywords
metsätalous; yksityismetsät; metsäverotus; verotus; verotettavat tulot

English keywords
forestry; forest taxation; private forests; taxation; income; taxable income

Published in 1954

Views 1916

Available at https://doi.org/10.14214/aff.7444 | Download PDF

Creative Commons License CC BY-SA 4.0

Register
Click this link to register to Silva Fennica.
Log in
If you are a registered user, log in to save your selected articles for later access.
Contents alert
Sign up to receive alerts of new content

Your selected articles
Your search results
Lappalainen A., (1971) Forests and taxation in Finland Silva Fennica vol. 5 no. 4 article id 4857
Virolainen J., (1943) Forestry in the Karelian isthmus and its influen.. Silva Fennica vol. no. 60 article id 4580
Metsänhoidon edistämiskomitea ., (1938) Promotion of private forestry in Finland Silva Fennica vol. no. 45 article id 4545
Osara N. A., (1954) Taxation of state woodlands Acta Forestalia Fennica vol. 61 no. 29 article id 7441
Lakari O. J., (1929) Forestry income in the municipal taxation Acta Forestalia Fennica vol. 34 no. 35 article id 7248