Tax Administration in the Forest Management System and its Influence on the Budgets of Northern Territories
The subject of the paper is related to the need to eliminate the discrepancy between the theory of taxation in terms of forest management tax administration and forest resources rational use. The purpose of the paper is to present the results of the research on tax administration in the forest management system and its influence on the budgets of the Northern territories. Scientific novelty of the research consists of the development of the theory of tax administration in forest management and the determination of its impact on the budgets of the Northern territories: the concepts of “tax administration in forest management” and “tax potential of forest management” are specified; the necessity of highlighting the special role of tax administration in forest management in the forestry sector development programs is substantiated; the classification of fiscal payments in forest management is proposed; the criteria and indicators for assessing the effectiveness of tax administration in forest management are defined. Theoretical and practical significance of the research lies in the fixing of urgent current problems of tax administration in forest management, interrelated with the management of forests in the Northern regions; the grouping of tax authorities’ control measures in the forest sector, which makes it possible to identify tax law violations systematically; the analysis and evaluation of the effectiveness of tax administration in forest management and its influence on the budgets of Russian Northern territories (the case of the Republic of Komi); the analysis of domestic and foreign practices (USA, UK, Finland) of tax administration through information technologies; the systematization of problem areas of tax administration in the field of forest management in the Northern regions of Russia (geographical, infrastructure, socio-economic, organizational, information technology); the development of ways of improving tax administration of the forest usage in the Northern territories, based on the introduction of information technologies, state and public control over forest usage, and support services for taxpayers. The research methodology is based on the theories of taxation, environmental economics, and regional economics. To achieve the goal of the study, the methods of dynamic and static analysis of the effectiveness of tax administration in forest management were used. It allowed us to identify urgent problems.