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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
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    References listed on IDEAS

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