A system to evaluate and classify the forest's activity by each sub-compartment was studied. The forest's function was investigated mainly based on topographical factors. By distinguishing the stands ...suitable and unsuitable for cutting, based on topography, site class, stand volume and so forth, they could be evaluated by a score evaluation method. As a consequence of doing a cluster analysis of the scores, it was decided that they should be appropriately divided into 3 types such as a timber production function, on the erosion protection function and a watershed protection function. On the other hand, as for the forest function for public health and recreation, a condition was set that people could use the water for recreational use. As a result, the various functions of the forest were divided into 4 types by adding a forest function for public health and recreation. In order to determine which function each sub-compartment belongs to, a system to classify them through the use of a decision tree method, was developed by making the best of use the GIS function. As a consequence of its adoption by the Shibata District Office of the National Forestry Bureau, (to the forests within its jurisdiction) it was confirmed that an evaluation of the forest's functions by each sub-compartment could be rapidly classified.
Este trabajo trata de llamar la atención sobre el olvido del legislador fiscal respecto de la problemática del sector forestal, en cuanto a las exenciones o bonificaciones que se producen en los ...Impuestos directos en España. Y ello porque para que se produzcan esas exenciones o bonificaciones debe haber afección de los bienes a la actividad económica. En la actividad forestal en España no pueden cumplirse todos los requisitos, tales como la habitualidad, el ejercicio de la actividad de forma directa y personal y, sobre todo, la condición de principal fuente de ingresos, dado su especial tipo de producción...This paper attempts to draw attention to the taxation legislators’ indifference regarding the problems of the foresty activity as regards exemptions or allowances arising in Direct Tax in Spain. For these exemptions or allowances to arise the property must have been subject to economic activity. In the Spanish forestry activity not all the requirements can be fulfilled such as permanency, the carrying out of the activity in a direct and personal manner and, above all, the condition of the activity being the principal source of income, given its special kind of production.
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