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...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | ces |
| Published: |
Sciendo
2021-12-01
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| Series: | Central European Forestry Journal |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/forj-2021-0010 |
| _version_ | 1818173024542654464 |
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| 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 |
| collection | DOAJ |
| 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. |
| first_indexed | 2024-12-11T19:21:56Z |
| format | Article |
| id | doaj.art-440ecdde5dc84966ba7ee5c01f083391 |
| institution | Directory Open Access Journal |
| issn | 2454-0358 |
| language | ces |
| last_indexed | 2024-12-11T19:21:56Z |
| publishDate | 2021-12-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Central European Forestry Journal |
| spelling | doaj.art-440ecdde5dc84966ba7ee5c01f0833912022-12-22T00:53:30ZcesSciendoCentral European Forestry Journal2454-03582021-12-0167416717610.2478/forj-2021-0010Forest land tax reductions – an effective payment for forest ecosystem services in Slovakia?Báliková Klára0Dobšinská Zuzana1Balážová Emília2Valent Peter3Šálka Jaroslav4Technical University in Zvolen, Faculty of Forestry, T. G. Masaryka 24, SK – 960 01Zvolen, Slovak RepublikTechnical University in Zvolen, Faculty of Forestry, T. G. Masaryka 24, SK – 960 01Zvolen, Slovak RepublikTechnical University in Zvolen, Faculty of Forestry, T. G. Masaryka 24, SK – 960 01Zvolen, Slovak RepublikTechnical University in Zvolen, Faculty of Forestry, T. G. Masaryka 24, SK – 960 01Zvolen, Slovak RepublikTechnical University in Zvolen, Faculty of Forestry, T. G. Masaryka 24, SK – 960 01Zvolen, Slovak RepublikPreferential 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.https://doi.org/10.2478/forj-2021-0010forest functionspreferential tax programseconomic instrumentsprogram goalsevaluation analysis |
| spellingShingle | Báliková Klára Dobšinská Zuzana Balážová Emília Valent Peter Šálka Jaroslav Forest land tax reductions – an effective payment for forest ecosystem services in Slovakia? Central European Forestry Journal forest functions preferential tax programs economic instruments program goals evaluation analysis |
| title | 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_short | 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 |
| topic | forest functions preferential tax programs economic instruments program goals evaluation analysis |
| url | https://doi.org/10.2478/forj-2021-0010 |
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