№ 12/2015

Fìnansi Ukr. 2015 (12): 81–93

FINANCIAL AND ECONOMIC REGULATION

HOLIAN Vasyl ¹, SHUBALYI Oleksandr ²

¹Lutsk National Technical University
²Lutsk National Technical University
OrcID ID : https://orcid.org/0000-0002-9131-1896

Transformation of the financial relations system in the forest sector on the basis of budgetary savings and self-repayment

In the article the basic problems of the financial relations system in the forest sector are revealed, including the fiscal adjustment of the special forest exploitation. Given the dynamics of revenues of the special forest exploitation fees to the consolidated budget of Ukraine it is found that administration of this fiscal payment is too complicated and reserves of increasing its revenues to budgets of different levels are revealed. Based on a comparative analysis of changes in nominal and real fiscal return of forest exploitation it is concluded on absence of a significant increase in actual revenues collections of the special forest exploitation fee to the consolidated budget. The degree of coverage of the actual forestry budget expenditures by the special forest exploitation fee is defined. A set of measures to ensure the sustainability of forestry is developed, which provide the refusal of budgetary financing of the forestry needs through changing edistribution of the special forest exploitation fee between the budgets of different taxonomic levels. An approach to calculation of the special forest exploitation fee is grounded, which is based on implementation of the successful experience of Poland, where the resource method of standards setting for this fee is applicable. The proposals for the establishment of the self-supporting State Joint Stock Company “Forests of Ukraine” and the State targeted forestry development fund are suggested in order to diversify the sources of extra-budgetary funding of forestry.

Keywords:forest sector, forestry, transformation, special forest exploitation fee, fiscal return, budget, self-repayment

JEL: G32, H23, Q20, Q23

Holian V. . Transformation of the financial relations system in the forest sector on the basis of budgetary savings and self-repayment / V. Holian, O. Shubalyi // Фінанси України. - 2015. - № 12. - C. 81-93.

Article original in Ukrainian (pp. 81 - 93)

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