Articles containing the keyword 'verotus'

The paper evaluates the effect of the change in the forest taxation laws which came into force in January 1977 on the value of the taxable cubic metre in each commune, a measure of the mean timber price. The taxable cubic metre is taken into include timber assortments corresponding to the mean planned cut for the area, which are then assessment at their mean local stumpage prices. Account is also taken of the mean costs involved in forestry, which increase from the south of Finland to the north.

The new principles of taxation, based on data from the V and VI National Forest Inventories, give higher values for the taxable cubic metre, and thus heavier taxation, in the Southern Finland, largely by allowing for a higher proportion of saw logs than previously, and lower values, an easing of taxation, in the north.

The PDF includes a summary in English.

• Häkkilä, E-mail: mh@mm.unknown

There is no clear picture in Finland of how big the revenues are that the State and the local authorities receive from taxation for the part of primary forestry. Conception of taxation varies from 100% to 50%. The paper presents a comparison between the gross income from timber sales as determined according to the method used at the Central Statistics Bureau and the net revenues as calculated on the basis of forest fee.

At 1920s area taxation was introduced in forest taxation. The system is based on forest types and their timber production capacity. According to the principles of area taxation, no tax is paid for overcuts, whereas timber capital savings should be paid for.

According to the calculations of this study, in 1958–62 the gross income from timber sales was about 506 million Fmk annually in Southern Finland, the costs involved in timber production about 437 million Fmk, and the annual taxable income 231 million Fmk. In the period more valuable timber assortments were harvested than those for which taxes were paid according to the old regulations.

Half a century ago, area taxation was a system suited to its purpose. Now, however, forestry is in the hands of another generation, and accounting has been introduced in practical agriculture and forestry. Therefore, a taxation system based on the real income from timber growing should be introduced. The transition period could even be relatively short. It seems probable that a forest owner does not sell timber at a time when this would be required by silvicultural aspects in order to avoid income taxation, he should have to be present an acceptable working plan.

The PDF includes a summary in English.

• Lappalainen, E-mail: al@mm.unknown

The Finnish Government appointed a committee in 1959 to study the drawbacks of the present system of forest taxation, and to make recommendations for their elimination. It was not within the Committee’s terms of reference to decide whether the present taxation procedure, which is based on assessment per unit of area, should be replaced entirely by another system.

The committee made several proposals to mitigate the hardships entailed in the collective nature of Finnish forest taxation. It also proposed tax relief for areas which are to be the main target of forest improvement work. Among the other recommendations of the committee, can be mentioned simplification of the taxation in Northern Finland by having only two yield classes for that region.

The PDF includes a summary in English.

• Metsäverokomitea, E-mail: –

A committee was appointed in 1940 to prepare a proposal for reform of forest taxation. The taxation based on net income of forestry was considered to have limitations, and the actual net income had been observed to be markedly higher than the income that was used in taxation.

The report describes in detail the principles and shortcomings of taxation used since 1922. These include inaccuracies in the forest areas of a woodland estate, and weaknesses in classification of forest land and demand zones. The committee suggests several improvements in calculating the taxable income, which in the new calculations is based on yield on terms of value.

The article includes an abstract in German.

• Metsäverotuksen uudistamiskomitea, E-mail: –

Silva Fennica issue 42 includes presentations held in professional development courses, arranged for foresters working in public administration in 1936. The presentations focus on practical issues in forest management and administration, especially in regional level. The education was arranged by Forest Service

This presentation describes the principles of forest taxation in Finland in 1930s.

• Ilvessalo, E-mail: yi@mm.unknown

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

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 if the state forests 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 to 730 million mark when the year 1952 is used as a reference. 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.

• Piha, E-mail: ap@mm.unknown

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.

• Osara, E-mail: no@mm.unknown

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.

• Lakari, E-mail: ol@mm.unknown