Forest land tax reductions – an effective payment for forest ecosystem services in Slovakia?
Preferential land tax programs are used over 50 years and are mainly connected with nature protection and environmental goals. Nowadays, they are also considered as a way how to promote and support forest ecosystem services that arise from exempted forest land. In Slovak Republic national forest lan...
Guardado en:
| Autores principales: | , , , , |
|---|---|
| Formato: | article |
| Lenguaje: | EN |
| Publicado: |
Sciendo
2021
|
| Materias: | |
| Acceso en línea: | https://doaj.org/article/440ecdde5dc84966ba7ee5c01f083391 |
| Etiquetas: |
Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
| id |
oai:doaj.org-article:440ecdde5dc84966ba7ee5c01f083391 |
|---|---|
| record_format |
dspace |
| spelling |
oai:doaj.org-article:440ecdde5dc84966ba7ee5c01f0833912021-12-05T14:11:07ZForest land tax reductions – an effective payment for forest ecosystem services in Slovakia?2454-035810.2478/forj-2021-0010https://doaj.org/article/440ecdde5dc84966ba7ee5c01f0833912021-12-01T00:00:00Zhttps://doi.org/10.2478/forj-2021-0010https://doaj.org/toc/2454-0358Preferential land tax programs are used over 50 years and are mainly connected with nature protection and environmental goals. Nowadays, they are also considered as a way how to promote and support forest ecosystem services that arise from exempted forest land. In Slovak Republic national forest land tax reduction scheme exists for special purpose and protection forests, as well for other forests with special importance. The goal of the paper was to develop a multidimensional evaluation of this economic instrument for ecosystem service support in Slovakia. We evaluated how the forest land tax reduction fits into the payments for ecosystem services theory, which services are supported and what is the potential and implementation effectiveness according to theory of policy analysis. Even though, the forest owners and enterprises benefit from tax reductions, evidence regarding its visibility as payment for ecosystem service is low. Forest land tax reductions are considered as other economic incentive for ecosystem services support with moderate potential effectiveness. Despite the instrument have low visibility of FES supported from both sides – sellers and beneficiaries, its potential effectiveness is high, due its automatic and stable implementation without relevant implementation gaps.Báliková KláraDobšinská ZuzanaBalážová EmíliaValent PeterŠálka JaroslavSciendoarticleforest functionspreferential tax programseconomic instrumentsprogram goalsevaluation analysisForestrySD1-669.5ENCentral European Forestry Journal, Vol 67, Iss 4, Pp 167-176 (2021) |
| institution |
DOAJ |
| collection |
DOAJ |
| language |
EN |
| topic |
forest functions preferential tax programs economic instruments program goals evaluation analysis Forestry SD1-669.5 |
| spellingShingle |
forest functions preferential tax programs economic instruments program goals evaluation analysis Forestry SD1-669.5 Báliková Klára Dobšinská Zuzana Balážová Emília Valent Peter Šálka Jaroslav Forest land tax reductions – an effective payment for forest ecosystem services in Slovakia? |
| description |
Preferential land tax programs are used over 50 years and are mainly connected with nature protection and environmental goals. Nowadays, they are also considered as a way how to promote and support forest ecosystem services that arise from exempted forest land. In Slovak Republic national forest land tax reduction scheme exists for special purpose and protection forests, as well for other forests with special importance. The goal of the paper was to develop a multidimensional evaluation of this economic instrument for ecosystem service support in Slovakia. We evaluated how the forest land tax reduction fits into the payments for ecosystem services theory, which services are supported and what is the potential and implementation effectiveness according to theory of policy analysis. Even though, the forest owners and enterprises benefit from tax reductions, evidence regarding its visibility as payment for ecosystem service is low. Forest land tax reductions are considered as other economic incentive for ecosystem services support with moderate potential effectiveness. Despite the instrument have low visibility of FES supported from both sides – sellers and beneficiaries, its potential effectiveness is high, due its automatic and stable implementation without relevant implementation gaps. |
| format |
article |
| author |
Báliková Klára Dobšinská Zuzana Balážová Emília Valent Peter Šálka Jaroslav |
| author_facet |
Báliková Klára Dobšinská Zuzana Balážová Emília Valent Peter Šálka Jaroslav |
| author_sort |
Báliková Klára |
| title |
Forest land tax reductions – an effective payment for forest ecosystem services in Slovakia? |
| title_short |
Forest land tax reductions – an effective payment for forest ecosystem services in Slovakia? |
| title_full |
Forest land tax reductions – an effective payment for forest ecosystem services in Slovakia? |
| title_fullStr |
Forest land tax reductions – an effective payment for forest ecosystem services in Slovakia? |
| title_full_unstemmed |
Forest land tax reductions – an effective payment for forest ecosystem services in Slovakia? |
| title_sort |
forest land tax reductions – an effective payment for forest ecosystem services in slovakia? |
| publisher |
Sciendo |
| publishDate |
2021 |
| url |
https://doaj.org/article/440ecdde5dc84966ba7ee5c01f083391 |
| work_keys_str_mv |
AT balikovaklara forestlandtaxreductionsaneffectivepaymentforforestecosystemservicesinslovakia AT dobsinskazuzana forestlandtaxreductionsaneffectivepaymentforforestecosystemservicesinslovakia AT balazovaemilia forestlandtaxreductionsaneffectivepaymentforforestecosystemservicesinslovakia AT valentpeter forestlandtaxreductionsaneffectivepaymentforforestecosystemservicesinslovakia AT salkajaroslav forestlandtaxreductionsaneffectivepaymentforforestecosystemservicesinslovakia |
| _version_ |
1718371353020596224 |