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Articles by Metsäverotuksen uudistamiskomitea

Category : Article

article id 4577, category Article

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

English title: Reform of forest taxation.

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

Abstract | View details | Full text in PDF | Author Info

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: –

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DeLong S. C., (2002) Using nature’s template to best advantage in the.. Silva Fennica vol. 36 no. 1 article id 571 (remove) | Edit comment

Jänterä A., (1954) “Metsälehti” as a means of forest information in.. Acta Forestalia Fennica vol. 61 no. 35 article id 7447 (remove) | Edit comment

Grøn A. H., (1954) Progressive forestry Acta Forestalia Fennica vol. 61 no. 10 article id 7422 (remove) | Edit comment

MacGregor J. J., (1954) The British forest economy and policy Acta Forestalia Fennica vol. 61 no. 16 article id 7428 (remove) | Edit comment

Ripatti P., (1992) Forest area changes of non-industrial private fo.. Silva Fennica vol. 26 no. 3 article id 5485 (remove) | Edit comment

Forsström M., (1960) Influence of the Settlement Act and the related .. Silva Fennica vol. 0 no. 104 article id 4692 (remove) | Edit comment

Niskanen A., Luukkanen O. et al. (1993) Evaluation of the profitability of fast-growing .. Acta Forestalia Fennica vol. 0 no. 241 article id 7503 (remove) | Edit comment

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