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Forestry problems and their effects on the environment in member states of the EEC. V. Systems of taxation of woodland and the tax burden on private forestry enterprises



Forestry problems and their effects on the environment in member states of the EEC. V. Systems of taxation of woodland and the tax burden on private forestry enterprises



Mitteilungen uber Landwirtschaft (34): 233



The study includes the results of a survey of member countries of the EEC on the existing types of taxation of forestry enterprises, a comparison on the basis of a model forestry enterprise and analysis of the effects of the different systems of taxation on the forestry activities, the income of owners of forestry enterprises, and the encouragement of recreational and environmental aspects of forestry.

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