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    Wyświetlanie 1-3 z 3
    Tytuł:
    Ocena działalności firm leśnych w lasach beskidzkich
    Assessment of forestry contractors activities in the forests of the Beskidy Mts.
    Autorzy:
    Sikora, A.T.
    Zając, S.
    Nybakk, E.
    Powiązania:
    https://bibliotekanauki.pl/articles/989089.pdf
    Data publikacji:
    2017
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    lesnictwo
    Beskid Slaski
    Beskid Zywiecki
    RDLP Katowice
    firmy lesne
    uslugi lesne
    ocena dzialalnosci
    ocena jakosciowa
    ocena ilosciowa
    czynniki rozwoju
    bariery rozwoju
    wlasciciele
    badania ankietowe
    entrepreneurship
    forestry contractors
    business condition
    Opis:
    The paper presents the assessment of forestry contractors activities in the opinion of their owners and analyses the influence of selected factors on the results achieved by these contractors, as well as identified significant barriers and drivers associated with the activities of forestry contractors. The study was conducted among forestry contractors who offer their services in the field of forestry in eight forest districts of Beskid Śląski and Żywiecki in the Regional Directorate of State Forests in Katowice (southern Poland) between 2004 and 2010. The study combined quantitative and qualitative research methods used in social studies. The quantitative research method was carried out on a sample of 297 respondents. The questionnaire for the study consisted of a set of prepared statements using a seven−point Likert scale. The respondents were contacted by post. Finally, the analysis included 101 opinions (34% response rate). The qualitative research method proposed open−ended questions that overlapped thematically with the quantitative part of the study. The research had a character of direct and in−depth interviews. The qualitative research was conducted on a sample of seven respondents. Owners of forestry contractors very well assessed the service activities of their businesses, which resulted from the economic conditions of forest districts. Studies showed that the decline in economic activity of customers resulted in a deterioration of the results achieved by these contractors. Among the analysed factors, only the size of the company had a significant impact on the results achieved by these contractors in terms of forest management in the examined forest districts.
    Źródło:
    Sylwan; 2017, 161, 06; 443-450
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Podatki i opłaty obciążające państwowe gospodarstwo leśne w Polsce na przykładzie Nadleśnictwa Drewnica
    Taxes and fees incurred state forests in Poland on the example of the Drewnica Forest District
    Autorzy:
    Zając, S.
    Młynarski, W.
    Sikora, A.T.
    Wysocka-Fijorek, E.
    Powiązania:
    https://bibliotekanauki.pl/articles/989706.pdf
    Data publikacji:
    2015
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    lesnictwo
    Panstwowe Gospodarstwo Lesne Lasy Panstwowe
    nadlesnictwa
    Nadlesnictwo Drewnica
    dzialalnosc gospodarcza
    obciazenia finansowe
    podatki
    state forest
    taxes and fees
    poland
    Opis:
    The article examines taxes, fees and other payments that are incurred by the State Forests National Forest Holding (SFNFH) on the example of the Drewnica Forest District (central Poland) in period 2008−2012. Fiscal instruments are shown against the results of the operations carried out by the forest district, while considering natural and economic conditions and various functions (e.g. environmental, social) performed by the entity, as well as any additional costs incurred during the implementation of these functions. The balance sheet reports, financial statements and other financial and accounting documents, including the planning documents of the examined forest district, constitute the data source for this study. Over the five−year period, the Drewnica Forest District paid an average PLN 839,000 in taxes and fees per annum, and this amounted to approximately 6.1% of its revenue (including the contributions made by the forestry fund). The largest share of the tax paid was composed of VAT (PLN 479,000) and forestry tax (PLN 167,000), as well as income tax from individuals (PLN 129,000). Other relatively small charges included PFRON contributions (PLN 45,000), property tax (PLN 16,000), agricultural tax (PLN 1,000), as well as the fees for the perpetual usufruct of land (PLN 3,000). Between 2008 and 2012, the revenue of the Drewnica Forest District was less than its expenses, and the additional payments in the form of taxes and other fees further increased its deficit. The analysis of the level and structure of taxes and other fiscal charges is important in the context of maintaining the statutory requirement of the financial independence of SFNFH. Studies reveal that the structure and level of financial charges imposed on the organisational units of the State Forests should be subject to the specific nature and conditions of the forestry production process. The imposition of excessively restrictive financial charges in the form of various taxes, fees and payments, made mostly to the State Treasury and municipalities, could threaten the economic viability of the State Forests.
    Źródło:
    Sylwan; 2015, 159, 08; 693-704
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-3 z 3

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