FINANCIAL DIMENSION OF THE IMPACT OF FORESTRY ON THE SOCIO-ECONOMIC DEVELOPMENT OF UKRAINIAN REGIONS
Abstract
It is substantiated that forestry is the main structuring element of the economic complexes of multi-forest regions in terms of strengthening the economic self-sufficiency of territorial entities, increasing the level of employment and self-employment of the population and increasing revenues to local government budgets. It is established that the system of tax regulation of economic development of forest resource potential directly correlates with the requirements of fiscal decentralisation, since in 2013-2023 the share of local budgets in the revenues of taxes and mandatory payments to the Consolidated Budget of Ukraine paid by the State Forestry sector fluctuated in the range of 26.1-52.0%. It has been found that the high share of taxes and mandatory payments to local budgets paid by state forestry is largely ensured by the equivalent distribution of rent for the special use of forest resources between central and local public financial funds. The research has shown that in 2023, compared to 2013, the share of local budgets in the structure of total revenues from rent for special use of forest resources to the Consolidated Budget of Ukraine increased from 34.4% to 55.2%, which indicates an increase in the impact of the state forestry sector on the level of financial capacity of basic-level territorial communities. It is substantiated that in the short and medium term, the strengthening of forestry's impact on the socio-economic development of multi-forested regions depends on eliminating the distortions in determining the base for collecting rent for the special use of forest resources, which encourage permanent forest users to artificially narrow the base for calculating rent payments and develop the most liquid component of the forest fund. It is proved that the strategic priority of modernising the instruments of fiscal regulation of economic development of forest resource potential and enhancing the impact of forestry on accelerating the pace of socio-economic growth of multi-forested regions is to reduce the tax burden on the State forestry sector by shifting the main fiscal burden from value added and rental income to activities related to the commercialisation of forest ecosystem services, in particular, the use of useful properties of forests in recreational forestry and agroforestry.
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