Economic Efficiency Of Land Forest Using In The Conditions Of Decentralization

The economic efficiency of using the lands of forest management is the main criterion for assessing the theoretical and practical recommendations in making management decisions in the field of nature management in conditions of decentralization of power. As of 2019, 888 united territorial communities with a total area of 216.4 thousand square km were formed in Ukraine (38.7% of the total area of Ukraine). Under the current regulatory system of regulation of fiscal payments, the territorial community can fill its own budgets at the expense of municipal forestry enterprises, in the conditions of decentralization of power, through payment of rent for special use of forest resources (except timber from logging), income tax, income tax individuals, land payments, property tax, single tax. According to the State Agency of Forest Resources of Ukraine, studies have been conducted on the comparison of total expenditures and gross income in the implementation of forestry in the context of state forest enterprises in our country. The economic efficiency of using the lands of forest management in terms of regions of Ukraine is calculated. According to the results of the study, we determined the economic efficiency of the use of forest land. Positive level of forest land use was established in such areas as Kyiv, Cherkasy, Zhytomyr, Rivne, Khmelnytsky, Chernihiv, Transcarpathian, Chernivtsi, Ivano-Frankivsk, Ternopil, Sumy, Vinnytsia, Poltava, Kirovograd. At the same time, in such areas as Donetsk, Zaporizhia, Lugansk, Mykolaiv, Odessa, Kharkiv, Kherson, Dnipropetrovsk, Lviv, Volyn, the use of forest land is unprofitable, unprofitable and causes economic losses to forestry enterprises. In our opinion, the main causes of such circumstances are the unfavorable forest-toxication conditions of growing timber, types of soils, natural and climatic conditions of the region, etc.