Sustainable development of rural areas: strategy and conceptual framework (Ukrainian case)

The research was directed to confirming or disproving the hypothesis that increasing tax pressure on the forest industry encourages the irrational use of forest resources to cover tax payments. The purpose of the study is to develop a methodology for identifying the impact of taxes on the activities of forest enterprises in Ukraine, social and natural capital. In this study, we try to identify the causes of the increased tax burden and the impact of this process on forest conservation. The following decisions of the Government of Ukraine have been taken into account: ban on export of timber products in 2015; an increase in the rent for the use of forest resources in 2016; expiration of special VAT regime from January 1, 2017, introduction of land tax on forest lands from January 1, 2019, increase of deductions from net profit to the state budget from 75 to 90%. Information bases of research are the survey has been conducted, the statistic reporting, reporting to the State Forest Resources Agency and financial reporting of forestry enterprises. By means of methods of the econometric analysis, it is studied indicators relations of the amount of the paid taxes and the area of logging, the amount of the paid taxes and the area of restoration of the wood from 2010 to 2019. The impact of tax increases on the financial condition of forest enterprises was analyzed. The social effect was analyzed by studying the dynamics of payment of wage taxes, the environmental effect was analyzed by indicators of growth of areas of forest restoration including areas of planting a new forest. By results of the analysis of data of the State committee of statistics and the reporting of 17 state enterprises of the Volyn region which serve 7% of the total area of the woods of Ukraine it is established: tax revenues from forest enterprises have tripled, what is not related to the increase in profitability of their activities; reduction of the number of dividends paid in favor of the state; the total sectorial profitability of the activity decreased more than 6 times; bankruptcy is on the rise, and at the end of 2019 accounts for nearly half (65%) of all operating entities. The constructed econometric model allows us to claim with probability p = 0.95 that the increase in tax payments leads to an increase in the volume of harvesting although taxes should stimulate the economical use of forest resources. The results show that all government decisions as to increasing fiscal pressure on forestry enterprises were unsystematic and lead the industry into bankruptcy. This has a detrimental effect on the ecology of the region as forestry grows. However, instead of developing the industry, these studies indicate a complete decline as enterprises lack the resources to forestry development.

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The Impact of Taxes on the Reproduction of Natural Forest Resources in Ukraine

Zhurakovska

Sydorenko

Fuhelo

et al. 2021

Ind. Jour. Manag. & Prod.

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Prospects for the Development of Legislation on Rural Green Tourism

Novak¹

2022

Law. Human. Environment

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The article is devoted to the study of prospects for the development of legislation on rural green tourism. The urgency of the work is conditioned upon the urgent need for special legislation that would reflect the specific features of rural green tourism and would effectively develop this area to reduce unemployment, overcome poverty, increase incomes of the rural population by intensifying non-agricultural activities. The purpose of the study is to identify possible areas of development of legislation on rural green tourism on the basis of scientific and theoretical analysis of current and future regulations in this area and developments in legal science. The methodological basis of the study was the dialectical method of scientific knowledge, general scientific (formal-logical, method of analysis) and special-legal methods (formal-legal, comparative-legal). As a result of this study, proposals were developed to improve the terminology of legislation in the field of rural tourism. Namely, the necessity of replacing the term “rural green tourism” with the term “rural hospitality” in normative legal acts is justified, the use of the category “rural tourism” exclusively in the sense of one of the types of tourism, the specific feature of which is implementation in rural areas. To increase the effectiveness of legal regulation of rural hospitality, a proposal was made to form special legislation – the Law of Ukraine “On Rural Hospitality in Ukraine”. It has been proved that personal farms are the most potentially attractive subjects for the development of rural hospitality in Ukraine. For the practical implementation of this potential, changes are proposed to Part 1 of Art. 1 of the Law of Ukraine “On Personal Peasant Economy” on enabling private farms to use their property to provide rural hospitality services. It is proposed that to clearly distinguish between rural hospitality and rural tourism, the latter should be regulated by the Law of Ukraine “On Tourism” and other regulations in the field of tourism, adopted to implement the provisions of this law. The obtained conclusions can be used in formulating changes to the current legislation of Ukraine, will be useful when working on research on the specific features of the legal regulation of relations in the field of rural hospitality

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The Impact of Preferential Taxation on the Stimulation of Investment Processes in Ukraine in the Context of the Experience of Eu Member States

Руденко¹,

Pohrishchuk²,

Moskvichova³

et al. 2023

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In modern conditions, one of the main tasks of the fiscal mechanism is to create favorable conditions for maintaining and activating investment processes at the micro level. Thanks to tax incentives as a leading element of the fiscal mechanism, the state influences the amount of financial resources that are at the disposal of taxpayers − legal entities and individuals - and can be used for investment. Therefore, the purpose of the study was to evaluate the use of tax incentives to ensure the investment development of enterprises and households in EU member states and in Ukraine; to conduct SWOT analysis of investment tax incentives, and to find opportunities to further improve their management. The study substantiates the content of tax incentives and the conditions of their use to activate investment processes at the micro level. The experience of EU member states in the use of different ways of tax stimulation of investments of legal entities and individuals has been generalized. The tax incentives introduced in Ukraine have been considered and the key problems of their existence have been described in the context of stimulating the investment activity of taxpayers. SWOT analysis of investment tax incentives has been carried out, which helped to identify the positive and negative impact of the external and internal environment on their implementation. The necessity and principles of management of investment preferential taxation have been established. It has been proposed to improve the management of the provision of investment tax incentives in Ukraine based on the experience of the EU member states. The authors argue that the purposeful use of tax incentives stimulates the investment activity of households and economic entities. Therefore, the use by Ukraine of the experience of the EU countries to solve the problems of providing tax incentives to individuals and legal entities will eventually lead to the intensification of investment processes at the micro level. The research was conducted as a logical process, covering two main stages - theoretical and empirical. The theoretical stage of the research consisted in the collection, systematization and generalization of facts regarding the impact of preferential taxation on the investment activities of enterprises in the EU countries and in Ukraine. The authors considered the domestic and European practice of using tax benefits to ensure the investment development of enterprises and households. The experience of EU member states regarding the use of various methods of tax incentives for investments of legal entities and individuals has been summarized. The article considers the tax benefits introduced in Ukraine and the key problems of their existence in the context of stimulating the investment activity of taxpayers. The empirical stage of the study included a SWOT analysis of investment tax incentives and the search for opportunities for further improvement of their management. According to the results of the SWOT analysis, the positive and negative influence of the external and internal environment on the implementation of tax benefits was revealed.

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Sustainable development of rural areas: strategy and conceptual framework (Ukrainian case)

Cited by 4 publications

References 7 publications

The Impact of Taxes on the Reproduction of Natural Forest Resources in Ukraine

The Impact of Taxes on the Reproduction of Natural Forest Resources in Ukraine

Prospects for the Development of Legislation on Rural Green Tourism

The Impact of Preferential Taxation on the Stimulation of Investment Processes in Ukraine in the Context of the Experience of Eu Member States

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