The forest land tax systems in Slovakia and Portugal

dc.contributor.authorBáliková, Klára
dc.contributor.authorJesus-Silva, Natacha
dc.contributor.authorVilela, Noémia Bessa
dc.contributor.authorHillayová, Michaela Korená
dc.contributor.authorŠálka, Jaroslav
dc.date.accessioned2023-10-16T15:46:05Z
dc.date.available2023-10-16T15:46:05Z
dc.date.issued2023-10-20
dc.description.abstractForests cover almost one half of European land. Therefore, land taxes, including taxes from forests, are essential for a municipality's income. The land tax system is implemented on different levels, mainly nationally and locally. Therefore, many land tax features are settled by federal law, and others differ according to the local tax administrators. The objective of the paper is to compare the current laws and principles and the implementation process of forest land in Slovakia and Portugal. We have selected countries from different geographical areas of Europe. Even though the forest compositions and forest ownership differ, we aimed to identify whether the forest land tax systems can be similar. We analysed the legislation and strategic documents on the national level that helped us to describe the land tax system and its general features (e.g. taxpayer, tax rate, tax base, exemption options, tax period, or penalties). In both countries, the national tax law governs the tax implementation and settles any basic processes related to tax collection. The municipalities have the right to revise both the tax rates and exemptions. The results also show that forest owners in Slovakia have more options for tax exemptions than in Portugal.pt_PT
dc.identifier.citationBáliková, K., Jesus-Silva, N., Vilela, N. B., Hillayová, M. K., & Šálka, J. (2023). The forest land tax systems in Slovakia and Portugal. Journal of Forest Science, (Published online: october 2023), 1-11. https://doi.org/10.17221/51/2023-JFS. Repositório Institucional UPT. http://hdl.handle.net/11328/5142pt_PT
dc.identifier.doihttps://doi.org/10.17221/51/2023-JFS
dc.identifier.issn1212-4834
dc.identifier.issn1805-935X
dc.identifier.urihttp://hdl.handle.net/11328/5142
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherCzech Academy of Agricultural Sciencespt_PT
dc.relation.publisherversionhttps://jfs.agriculturejournals.cz/artkey/jfs-202310-0002_the-forest-land-tax-systems-in-slovakia-and-portugal.php
dc.rightsrestricted accesspt_PT
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectForest landpt_PT
dc.subjectTax systemspt_PT
dc.subjectSlovakiapt_PT
dc.subjectPortugalpt_PT
dc.titleThe forest land tax systems in Slovakia and Portugalpt_PT
dc.typejournal articlept_PT
degois.publication.firstPage1pt_PT
degois.publication.issueXXpt_PT
degois.publication.lastPage11pt_PT
degois.publication.titleJournal of Forest Sciencept_PT
degois.publication.volumeXXpt_PT
dspace.entity.typePublicationen

Ficheiros