Financial aspects of the multi-purpose use of forests and forest lands in foreign countries and Russia: a comparison of approaches and prospects

The author examines property taxes in force abroad, in particular, on forest resources. Notes that fiscal policy in the non-forest sectors of land use may not be consistent with the state policy for the conservation and rational use of forests. Identifies the positive aspects of using such instruments of economic incentives for economic activities for the multi-purpose use of forests, such as tax rates, subsidies for the development of agroforestry and environmental fiscal transfers. Offers directions for the development of an effective environmental policy and measures for planning land use in forest management.