ПОДАТКИ І КОНТРОЛЬ У СФЕРІ ЛІСОВОГО ГОСПОДАРСТВА

Abstract

The article examines the problematic issues of interrelationship and interaction of state control in the field of forestry in terms of the completeness of the management of taxes and fees to the budget by economic entities. The role and tasks of the state policy of ensuring control over revenues to the state budget by business entities in the forestry sector are shown. The dialectical relationship between budget revenues and expenditures in the context of damage and losses caused to the forest fund, in particular, from the war, is analyzed and substantiated. Some areas of improvement of the legislation for the effective use and restoration of forest resources, as well as timely receipt of rent for forest use to the state and local budgets, are substantiated. The analysis of the effectiveness of the performance of powers by state authorities made it possible to identify several trends and testified to the need for proper interaction and coordination of actions of state authorities in order to ensure effective mechanisms for increasing control in the process of forming and paying taxes to the budget.