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Die betriebswirtschaftliche Bedeutung der Grundsteuer für Forstbetriebe nach der Reform und ihre Einordnung im europäischen Vergleich

dc.contributor.advisorMöhring, Bernhard Prof. Dr.
dc.contributor.authorMeyerhof, Janis
dc.format.extent160 Seitende
dc.titleDie betriebswirtschaftliche Bedeutung der Grundsteuer für Forstbetriebe nach der Reform und ihre Einordnung im europäischen Vergleichde
dc.contributor.refereeMöhring, Bernhard Prof. Dr.
dc.description.abstractengOn the occasion of the property tax reform, this study deals with the economic significance of property tax A – status January 2023. The focus is on forestry enterprises in the Lower Saxony State Forests on the one hand and model enterprises on the other. Based on these enterprises, the relevant changes in value and the expected changes in the burden of the land tax reform are analysed. A comparison is also made with the significance of property tax A for land used for agriculture. In addition, any tax effects of the land tax A are subject of the study. Against the background of the property tax reform law passed in 2019 and the associated new valuation system, a comparison of the valuation system and property tax burden on forestry land in selected EU countries was also carried out in order to classify the new concept and compare it with alternative concepts. The calculations of the property tax burdens of the model farms in other European countries generally refer to the year 2019. Consequently, any distortions caused by the corona pandemic can be excluded. Assuming the same property tax assessment rates of the municipalities in the old and new system, in some cases the burden of property tax A will be higher. The rates of property tax increase are higher for lower-yielding locations than for higher-yielding ones. In addition, there is a disparity between the future regional-specific burdens on forestry land and the farm-specific burdens on agricultural land. The intra-European comparison of systems and property tax burdens shows that some states are operating with outdated values and that there are many exemption options for land used for
dc.contributor.coRefereePaul, Carola Prof. Dr.
dc.subject.engproperty taxde
dc.subject.engstate forestsde
dc.subject.engproperty tax burdende
dc.affiliation.instituteFakultät für Forstwissenschaften und Waldökologiede
dc.subject.gokfullForstwirtschaft (PPN621305413)de
dc.notes.confirmationsentConfirmation sent 2023-07-31T15:15:01de

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