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ORMAN ALANLARINDA MADEN İŞLETME FAALİYETLERİ YAPILABİLMESİ İÇİN İŞLETMELERİN YATIRIM DÖNEMİNDE ÖDEDİĞİ ORMAN BEDELLERİ

Yıl 2020, Cilt: 7 Sayı: 12, 24 - 33, 02.06.2020

Öz

Maden rezervleriyle çakışan orman alanlarında maden işletme faaliyetleri yapılabilmesi için maden yatırımcıları orman idaresine; orman arazi izin bedeli, ağaçlandırma bedeli ve (teminat, hizmet ve rapor gibi) diğer bedeller vermektedir. Bunlar içerisinde maden işletme faaliyetlerine başlamadan önce maden yatırımcılarının yatırım dönemi gideri olarak verdiği bedeller; ağaçlandırma bedelleri ve diğer bedellerdir. Maden işletmelerinin sadece yatırım döneminde orman idaresine verdiği bedellerin maden yatırım tutarları içerisinde aldığı paylar merak konusudur. Bunun tespit edilebilmesi doğrultusunda "Survey Monkey" anket programı aracılığıyla maden işletmelerine anket gerçekleştirilmiştir. Bu çalışmada bu bedellerin her birinin maden yatırım tutarları içerisinde aldığı payların maden gruplarına göre değişimi analiz edilmiştir. Bu analize göre ankete katılan maden işletmelerinin yatırım tutarları içerisinde ağaçlandırma bedeli ortalama %3,44, diğer bedeller ise %0,72’lik bir pay almaktadır. İşletme döneminde her yıl ödenen orman arazi izin bedelleri de dikkate alındığında, sadece yatırım döneminde bir kez ödenen bu bedeller, diğer maliyetlerin varlığında tek başına, maden işletmelerini ekonomik açıdan zorlayabilir

Kaynakça

  • [1] Kaya G. Determining the Values of Forest Resources. Environmental Economics and Policy, Environmental Volunteers Platform, Istanbul, pp.143-158, 1998.
  • [2] Ok K, Kaya G. A comparative study on valuation techniques and accounting approach of land allocation rent in practice of Forest Law, Article 16. Journal of Forestry Research 2017; 4 (1): 46-60.
  • [3] GDF. Ministry of Agriculture and Forestry, GDF 2018 Annual Report. Ankara, 85 p., 2019.
  • [4] Yıldız T. D. , Kural O. Costs to Be Required in the Conflict of Mining Operation Activities and Private Property Land of State's Treasury & Evaluation of Legislation, International Congress of Academic Research (September 16-18), Conference Abstracts, Bolu, pp.201-202, 2019.
  • [5] Aydın O. Investor is in trouble. (Foreword by Journal Editor). Journal of Mining Turkey 2018; 70, pp.4.
  • [6] TMD. The Report on Mining Problems and Solution Proposals. TMD Sector News Bulletin 2018; 72: 23-36.
  • [7] Yıldız T. D. , The survey research done to 97 mining enterprises from the online Survey Monkey (unpublished). 2018
  • [8] Aktan M, Çimen N, Özçelik Y. Implementation of Regulatory Practices for Turkey and Forestry Permits for Mining Activities. Proceedings of the 25th International Mining Congress of Turkey, (April 11-14), pp.447-456, Antalya, Turkey, 2018.
  • [9] TMD. Forest Permit Problems in Mining Industry and Solution Suggestions. TMD, Editor: Evren Mecit Altın, 27 p., 2017.
  • [10] TMD. Mining Sector Problems and Solutions in Forest Permits. TMD, Istanbul, 37 p., 2019.
  • [11] Aydın O. Sector Believes That Dialogues can Overcome Any Problem. Interview with Umit Akdur. Journal of Mining Turkey 2015; 46: 50-54.
  • [12] Köse M, Ünver B. Why Should The Forest Permit Fees Be Revised? Journal of Mining Turkey 2019; 77: 134-138.
  • [13] Journal of Mining Turkey. Mutual Statement from Sector, About to Forest Fees (News from Turkey). Journal of Mining Turkey 2018; 70: pp. 6.
  • [14] Priester M, Ericsson M, Dolega P, Löf O. Mineral grades: an important indicator for environmental impact of mineral exploitation. Mineral Economics 2019; 32 (1): 49-73.
  • [15] Journal of Mining Turkey. The Solution of Current Account Deficit Is A Strong Mining Industry. (Interview with Muhterem Köse). Journal of Mining Turkey 2012; 24: 46-53.
  • [16] Unay C. General Economics. Ekin Publishing, 2nd edition, Bursa, 510 p., 2000.
  • [17] Köse H, Kahraman B. Mining Operation Economics. Dokuz Eylül University Faculty of Engineering Publications No: 223, 3rd Edition, Izmir, 339 p., 2009.
  • [18] Yolcu M, Sağlam N. Financial Reporting and Comprehensive Application Examples by TMS/TFRS. 1st Publication, Turkey, 472 p., 2014.
  • [19] Yıldız T.D. The Share of Required Costs in Investment Amounts For Mining Operating Activities in Pasture Lands in Turkey. Journal of Engineering Science of Adıyaman University, 2019; 6 (10): 23-31. [20] Yıldız TD, Kural O, Aslan Z. 2019. Problems And Solutions In Relation To Permits Required To Be Perform Mining Operation Activities In Forest Lands In Turkey. 1st International Şişli Science Congress (24-25 October), Istanbul, Turkey, pp.159-160, 2019.
  • [21] Emiroğlu A. Mining Sector Problems and Solutions in Forest Permits (Foreword of the Book), TMD, 8-9, 2019.
  • [22] Topaloğlu M. Amendments to the Implementing Regulation of Article 16 of the Forest Law. TMD Sector News Bulletin, 2018; 72: 86-88.
  • [23] https://legalbank.net/belge/asgari-ucretler-16-yasindan-buyukler-ve-16-yasindan-kucukler-icin-2018-yili/2610258/ (Accessed: 13th January 2019).
  • [24] https://www.tcmb.gov.tr/kurlar/kurlar_tr.html (Accessed: 16th July 2018)

FOREST COSTS PAID BY ENTERPRISES DURING INVESTMENT PERIOD TO CARRY OUT MINING OPERATIONS IN FORESTLANDS

Yıl 2020, Cilt: 7 Sayı: 12, 24 - 33, 02.06.2020

Öz

In order to carry out mining operating activities in forest areas that overlap with the mineral reserves, mining investors are asked to pay forest land permit fees, reforestation fees, and other fees (such as security deposit, service, and report) to the forest administration. These fees include the fees paid by mining investors as investment period costs prior to starting mining operating activities, and reforestation fees and other fees. The shares of fees within the amounts of mining investment paid by mining enterprises to forest administration only during the investment period is an object of curiosity. In order to determine this, a survey was conducted to mining enterprises via the ‘’Survey Monkey’’ online survey program. In this study, the variation of the shares of each of these fees within the amount of mining investment, according to the mineral groups was analyzed. According to this analysis, the reforestation fee of the mining companies participating in the survey receive an average share of 3.44% and the other fees have a share of 0.72%. Considering the forest land permit fees paid each year during the operation period, these costs, which are paid only once during the investment period, may force the mining enterprises economically in the presence of other costs

Kaynakça

  • [1] Kaya G. Determining the Values of Forest Resources. Environmental Economics and Policy, Environmental Volunteers Platform, Istanbul, pp.143-158, 1998.
  • [2] Ok K, Kaya G. A comparative study on valuation techniques and accounting approach of land allocation rent in practice of Forest Law, Article 16. Journal of Forestry Research 2017; 4 (1): 46-60.
  • [3] GDF. Ministry of Agriculture and Forestry, GDF 2018 Annual Report. Ankara, 85 p., 2019.
  • [4] Yıldız T. D. , Kural O. Costs to Be Required in the Conflict of Mining Operation Activities and Private Property Land of State's Treasury & Evaluation of Legislation, International Congress of Academic Research (September 16-18), Conference Abstracts, Bolu, pp.201-202, 2019.
  • [5] Aydın O. Investor is in trouble. (Foreword by Journal Editor). Journal of Mining Turkey 2018; 70, pp.4.
  • [6] TMD. The Report on Mining Problems and Solution Proposals. TMD Sector News Bulletin 2018; 72: 23-36.
  • [7] Yıldız T. D. , The survey research done to 97 mining enterprises from the online Survey Monkey (unpublished). 2018
  • [8] Aktan M, Çimen N, Özçelik Y. Implementation of Regulatory Practices for Turkey and Forestry Permits for Mining Activities. Proceedings of the 25th International Mining Congress of Turkey, (April 11-14), pp.447-456, Antalya, Turkey, 2018.
  • [9] TMD. Forest Permit Problems in Mining Industry and Solution Suggestions. TMD, Editor: Evren Mecit Altın, 27 p., 2017.
  • [10] TMD. Mining Sector Problems and Solutions in Forest Permits. TMD, Istanbul, 37 p., 2019.
  • [11] Aydın O. Sector Believes That Dialogues can Overcome Any Problem. Interview with Umit Akdur. Journal of Mining Turkey 2015; 46: 50-54.
  • [12] Köse M, Ünver B. Why Should The Forest Permit Fees Be Revised? Journal of Mining Turkey 2019; 77: 134-138.
  • [13] Journal of Mining Turkey. Mutual Statement from Sector, About to Forest Fees (News from Turkey). Journal of Mining Turkey 2018; 70: pp. 6.
  • [14] Priester M, Ericsson M, Dolega P, Löf O. Mineral grades: an important indicator for environmental impact of mineral exploitation. Mineral Economics 2019; 32 (1): 49-73.
  • [15] Journal of Mining Turkey. The Solution of Current Account Deficit Is A Strong Mining Industry. (Interview with Muhterem Köse). Journal of Mining Turkey 2012; 24: 46-53.
  • [16] Unay C. General Economics. Ekin Publishing, 2nd edition, Bursa, 510 p., 2000.
  • [17] Köse H, Kahraman B. Mining Operation Economics. Dokuz Eylül University Faculty of Engineering Publications No: 223, 3rd Edition, Izmir, 339 p., 2009.
  • [18] Yolcu M, Sağlam N. Financial Reporting and Comprehensive Application Examples by TMS/TFRS. 1st Publication, Turkey, 472 p., 2014.
  • [19] Yıldız T.D. The Share of Required Costs in Investment Amounts For Mining Operating Activities in Pasture Lands in Turkey. Journal of Engineering Science of Adıyaman University, 2019; 6 (10): 23-31. [20] Yıldız TD, Kural O, Aslan Z. 2019. Problems And Solutions In Relation To Permits Required To Be Perform Mining Operation Activities In Forest Lands In Turkey. 1st International Şişli Science Congress (24-25 October), Istanbul, Turkey, pp.159-160, 2019.
  • [21] Emiroğlu A. Mining Sector Problems and Solutions in Forest Permits (Foreword of the Book), TMD, 8-9, 2019.
  • [22] Topaloğlu M. Amendments to the Implementing Regulation of Article 16 of the Forest Law. TMD Sector News Bulletin, 2018; 72: 86-88.
  • [23] https://legalbank.net/belge/asgari-ucretler-16-yasindan-buyukler-ve-16-yasindan-kucukler-icin-2018-yili/2610258/ (Accessed: 13th January 2019).
  • [24] https://www.tcmb.gov.tr/kurlar/kurlar_tr.html (Accessed: 16th July 2018)
Toplam 23 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Mühendislik
Bölüm Makaleler
Yazarlar

Taşkın Deniz Yıldız

Yayımlanma Tarihi 2 Haziran 2020
Gönderilme Tarihi 17 Mart 2020
Yayımlandığı Sayı Yıl 2020 Cilt: 7 Sayı: 12

Kaynak Göster

APA Yıldız, T. D. (2020). FOREST COSTS PAID BY ENTERPRISES DURING INVESTMENT PERIOD TO CARRY OUT MINING OPERATIONS IN FORESTLANDS. Adıyaman Üniversitesi Mühendislik Bilimleri Dergisi, 7(12), 24-33.
AMA Yıldız TD. FOREST COSTS PAID BY ENTERPRISES DURING INVESTMENT PERIOD TO CARRY OUT MINING OPERATIONS IN FORESTLANDS. Adıyaman Üniversitesi Mühendislik Bilimleri Dergisi. Haziran 2020;7(12):24-33.
Chicago Yıldız, Taşkın Deniz. “FOREST COSTS PAID BY ENTERPRISES DURING INVESTMENT PERIOD TO CARRY OUT MINING OPERATIONS IN FORESTLANDS”. Adıyaman Üniversitesi Mühendislik Bilimleri Dergisi 7, sy. 12 (Haziran 2020): 24-33.
EndNote Yıldız TD (01 Haziran 2020) FOREST COSTS PAID BY ENTERPRISES DURING INVESTMENT PERIOD TO CARRY OUT MINING OPERATIONS IN FORESTLANDS. Adıyaman Üniversitesi Mühendislik Bilimleri Dergisi 7 12 24–33.
IEEE T. D. Yıldız, “FOREST COSTS PAID BY ENTERPRISES DURING INVESTMENT PERIOD TO CARRY OUT MINING OPERATIONS IN FORESTLANDS”, Adıyaman Üniversitesi Mühendislik Bilimleri Dergisi, c. 7, sy. 12, ss. 24–33, 2020.
ISNAD Yıldız, Taşkın Deniz. “FOREST COSTS PAID BY ENTERPRISES DURING INVESTMENT PERIOD TO CARRY OUT MINING OPERATIONS IN FORESTLANDS”. Adıyaman Üniversitesi Mühendislik Bilimleri Dergisi 7/12 (Haziran 2020), 24-33.
JAMA Yıldız TD. FOREST COSTS PAID BY ENTERPRISES DURING INVESTMENT PERIOD TO CARRY OUT MINING OPERATIONS IN FORESTLANDS. Adıyaman Üniversitesi Mühendislik Bilimleri Dergisi. 2020;7:24–33.
MLA Yıldız, Taşkın Deniz. “FOREST COSTS PAID BY ENTERPRISES DURING INVESTMENT PERIOD TO CARRY OUT MINING OPERATIONS IN FORESTLANDS”. Adıyaman Üniversitesi Mühendislik Bilimleri Dergisi, c. 7, sy. 12, 2020, ss. 24-33.
Vancouver Yıldız TD. FOREST COSTS PAID BY ENTERPRISES DURING INVESTMENT PERIOD TO CARRY OUT MINING OPERATIONS IN FORESTLANDS. Adıyaman Üniversitesi Mühendislik Bilimleri Dergisi. 2020;7(12):24-33.