IDEAS home Printed from https://ideas.repec.org/a/caa/jnljfs/v69y2023i10id51-2023-jfs.html
   My bibliography  Save this article

The forest land tax systems in Slovakia and Portugal

Author

Listed:
  • Klára Báliková

    (Department of Forest Economics and Policy, Faculty of Forestry, Technical University in Zvolen, Zvolen, Slovak Republic)

  • Natacha Jesus-Silva

    (Department of Economics and Management, Portucalense University, Porto, Portugal)

  • Noémia Bessa Vilela

    (OPHIZ, Inštitut pravnih znanosti, raziskave in razvoj na področju prava, Maribor, Slovenia)

  • Michaela Korená Hillayová

    (Department of Forest Economics and Policy, Faculty of Forestry, Technical University in Zvolen, Zvolen, Slovak Republic)

  • Jaroslav Šálka

    (Department of Forest Economics and Policy, Faculty of Forestry, Technical University in Zvolen, Zvolen, Slovak Republic)

Abstract

Forests cover almost one half of European land. Therefore, land taxes, including taxes from forests, are essential for a municipality's income. The land tax system is implemented on different levels, mainly nationally and locally. Therefore, many land tax features are settled by federal law, and others differ according to the local tax administrators. The objective of the paper is to compare the current laws and principles and the implementation process of forest land in Slovakia and Portugal. We have selected countries from different geographical areas of Europe. Even though the forest compositions and forest ownership differ, we aimed to identify whether the forest land tax systems can be similar. We analysed the legislation and strategic documents on the national level that helped us to describe the land tax system and its general features (e.g. taxpayer, tax rate, tax base, exemption options, tax period, or penalties). In both countries, the national tax law governs the tax implementation and settles any basic processes related to tax collection. The municipalities have the right to revise both the tax rates and exemptions. The results also show that forest owners in Slovakia have more options for tax exemptions than in Portugal.

Suggested Citation

  • Klára Báliková & Natacha Jesus-Silva & Noémia Bessa Vilela & Michaela Korená Hillayová & Jaroslav Šálka, 2023. "The forest land tax systems in Slovakia and Portugal," Journal of Forest Science, Czech Academy of Agricultural Sciences, vol. 69(10), pages 427-437.
    • Handle: RePEc:caa:jnljfs:v:69:y:2023:i:10:id:51-2023-jfs
    DOI: 10.17221/51/2023-JFS
    as

    Download full text from publisher

    File URL: http://jfs.agriculturejournals.cz/doi/10.17221/51/2023-JFS.html
    Download Restriction: free of charge
    File URL: http://jfs.agriculturejournals.cz/doi/10.17221/51/2023-JFS.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.17221/51/2023-JFS?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Jane H. Malme & Joan M. Youngman, 2001. "The Development of Property Taxation in Economies in Transition : Case Studies from Central and Eastern Europe," World Bank Publications - Books, The World Bank Group, number 14071.
    2. Mieszkowski, Peter & Zodrow, George R, 1989. "Taxation and the Tiebout Model: The Differential Effects of Head Taxes, Taxes on Land Rents, and Property Taxes," Journal of Economic Literature, American Economic Association, vol. 27(3), pages 1098-1146, September.
    3. Michela Tiboni & Francesco Botticini & Sílvia Sousa & Natacha Jesus-Silva, 2020. "A Systematic Review for Urban Regeneration Effects Analysis in Urban Cores," Sustainability, MDPI, vol. 12(21), pages 1-24, November.
    4. Andrea Illes & Marianne Kettunen & Patrick ten Brink & Rui Santos & Nils Droste & Irene Ring, 2017. "Exploring the policy mix for biodiversity financing: opportunities provided by environmental fiscal instruments in the EU," Chapters, in: Stefan E. Weishaar & Larry Kreiser & Janet E. Milne & Hope Ashiabor & Michael Mehling (ed.), The Green Market Transition, chapter 17, pages 261-276, Edward Elgar Publishing.
    5. Maksym Polyakov & Daowei Zhang, 2008. "Property Tax Policy and Land-Use Change," Land Economics, University of Wisconsin Press, vol. 84(3), pages 396-408.
    6. Lijphart, Arend, 1971. "Comparative Politics and the Comparative Method," American Political Science Review, Cambridge University Press, vol. 65(3), pages 682-693, September.
    7. Kalkuhl, Matthias & Fernandez Milan, Blanca & Schwerhoff, Gregor & Jakob, Michael & Hahnen, Maren & Creutzig, Felix, 2018. "Can land taxes foster sustainable development? An assessment of fiscal, distributional and implementation issues," Land Use Policy, Elsevier, vol. 78(C), pages 338-352.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Klára Báliková & Natacha Jesus-Silva & Noémia Bessa Vilela & Michaela Korená Hillayová & Jaroslav Šálka, . "The forest land tax systems in Slovakia and Portugal," Journal of Forest Science, Czech Academy of Agricultural Sciences, vol. 0.
    2. Tidiane Ly, 2018. "Sub-metropolitan tax competition with household and capital mobility," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1129-1169, October.
    3. Petteri Repo & Kaisa Matschoss, 2019. "Social Innovation for Sustainability Challenges," Sustainability, MDPI, vol. 12(1), pages 1-12, December.
    4. Marco Bassetto, 2009. "The Research Agenda: Marco Bassetto on the Quantitative Evaluation of Fiscal Policy Rules," EconomicDynamics Newsletter, Review of Economic Dynamics, vol. 10(2), April.
    5. George R. Zodrow, 2019. "Intrajurisdictional Capitalization and the Incidence of the Property Tax," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 16, pages 489-522, World Scientific Publishing Co. Pte. Ltd..
    6. Federico Belotti & Edoardo Di Porto & Gianluca Santoni, 2021. "The effect of local taxes on firm performance: Evidence from geo‐referenced data," Journal of Regional Science, Wiley Blackwell, vol. 61(2), pages 492-510, March.
    7. Jennifer Robinson, 2011. "Cities in a World of Cities: The Comparative Gesture," International Journal of Urban and Regional Research, Wiley Blackwell, vol. 35(1), pages 1-23, January.
    8. Gustav Lidén, 2013. "What about theory? The consequences on a widened perspective of social theory," Quality & Quantity: International Journal of Methodology, Springer, vol. 47(1), pages 213-225, January.
    9. Hatfield, John William, 2010. "Ricardian equivalence for local government bonds: A utility maximization approach," Economics Letters, Elsevier, vol. 107(2), pages 148-151, May.
    10. Sung Hoon Kang & Mark Skidmore & Laura Reese, 2015. "The Effects of Changes in Property Tax Rates and School Spending on Residential and Business Property Value Growth," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 43(2), pages 300-333, June.
    11. Gisselquist, Rachel M., 2020. "How the cases you choose affect the answers you get, revisited," World Development, Elsevier, vol. 127(C).
    12. Baicker, Katherine & Clemens, Jeffrey & Singhal, Monica, 2012. "The rise of the states: U.S. fiscal decentralization in the postwar period," Journal of Public Economics, Elsevier, vol. 96(11), pages 1079-1091.
    13. Dishil Shrimankar, 2023. "Comparative Assessments of Indian Democracy," Studies in Indian Politics, , vol. 11(1), pages 134-139, June.
    14. IREGUI, Ana María & Ligia Melo & Jorge Ramos, 2005. "El impuesto predial en Colombia: factores explicativos del recaudo," Revista de Economía del Rosario, Universidad del Rosario, June.
    15. Kamel Louhichi & Aymeric Ricome & Sergio Gomez y Paloma, 2022. "Impacts of agricultural taxation in Sub‐Saharan Africa: Insights from agricultural produce cess in Tanzania," Agricultural Economics, International Association of Agricultural Economists, vol. 53(5), pages 671-686, September.
    16. Silverio HERNANDEZ-MORENO, 2019. "International Experiences On The Implementation Of Public Policies For Urban Planning To Face Climate Change," Theoretical and Empirical Researches in Urban Management, Research Centre in Public Administration and Public Services, Bucharest, Romania, vol. 14(2), pages 72-88, May.
    17. Rachel M. Gisselquist, 2018. "Legal empowerment and group-based inequality," WIDER Working Paper Series 039, World Institute for Development Economic Research (UNU-WIDER).
    18. Vik, Jostein, 2020. "The agricultural policy trilemma: On the wicked nature of agricultural policy making," Land Use Policy, Elsevier, vol. 99(C).
    19. Andrew Murray Faure, 1994. "Some Methodological Problems in Comparative Politics," Journal of Theoretical Politics, , vol. 6(3), pages 307-322, July.
    20. Armands Auzins & Uchendu Eugene Chigbu, 2021. "Values-Led Planning Approach in Spatial Development: A Methodology," Land, MDPI, vol. 10(5), pages 1-19, April.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:caa:jnljfs:v:69:y:2023:i:10:id:51-2023-jfs. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ivo Andrle (email available below). General contact details of provider: https://www.cazv.cz/en/home/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.