Metsäverotuksen uudistamiskomitea

Metsäverotuksen uudistamissuunnitelma

Metsäverotuksen uudistamiskomitea . (1942). Metsäverotuksen uudistamissuunnitelma. Silva Fennica no. 57 article id 4577. https://doi.org/10.14214/sf.a9081

Abstract

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.

Original keywords
komiteanmietinnöt; lainsäädäntö; metsäverotus; tuottoarvo; verotus; pinta-alaverotus

English keywords
forest taxation; legislation; committee; yield in terms of value; taxation; site-productivity forest taxation

Published in 1942

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Available at https://doi.org/10.14214/sf.a9081 | Download PDF