Current issue: 58(5)
Articles by Lauri Selin
Category : Article
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.
-
Selin,
E-mail:
ls@mm.unknown
