Determination of Commercial Timber Yield During Forest Taxation for Fiscal Purposes

The study examined the mathematical substantiation of the method of obtaining information on the physical base of forest taxation in the Russian Federation. The operating principle of the Bitterlich relascope (angle template) (Winkelzahlprobe, WzPr) is considered. In Russia, this instrument is called the Bitterlich full-tonometer. The history of creation, purpose, and structure of the relascope are describedHigh accuracy of measuring the sum of the cross-sectional areas of a stand by the Bitterlich relascope is proved through mathematical dependencies using methods of mathematical statistics. This is an important point, since the sum of the cross-sectional areas of a growing stand is a component of calculating the yield of liquid timber. In turn, the amount of liquid timber obtained during logging is a physical characteristic of the taxable object of enterprises in the logging sector of the forest industry segment of the economy. The paper also presents the results of comparing the determination of stand reserves obtained by different methods based on field measurements of the same timber stand. For the first time in Russian academic literature, excerpts from an interview with Walter Bitterlich are provided, translated from the article «Oral history interview: Walter Bitterlich with Elwood R. Maunder David T. Mason Willie Tischendorf» with permission from the Forest History Society for publication, as well as from other foreign sources concerning the life of the outstanding Austrian forester, inventor of a unique tool.