Abstract
The authors discuss the peculiarities of price formation for forest land as a renewable plant natural resource. Forest plots are regarded as a forest resource that can be used in two ways: as a natural object and as a source of wood raw materials. The absolute forest rent for forest areas with standing trees, adjusted for economic, environmental, and social factors, serves as the pricing basis. The authors propose creating differentiated regional price lists for forest plots and methodological approaches to pricing forest plots with different types of forest use to substantiate the forest tax and tax base.
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More From: IOP Conference Series: Earth and Environmental Science
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