THE ROLE OF FISCAL MECHANISM IN FORESTRY

Abstract

Annotation. Researched fiscal component of state regulation in forestry. The main problems of the taxation of forestry and justifies the use of a new tax reform in the forestry sector, which gives the possibility of obtaining income from the exploitation of forest resources by local budgets. The role of further development of the mechanism of fiscal legislation forestry for promoting the development of the regulations concerning fees for special use of forest resources, differentiation rental fee for their use and mechanism of levying appropriate charges based on the objective performance ratings lsaresources potential .Keywords: forestry, fiscal mechanism laressa rents, tax base, and the sustainability.