Пріб К.А., Федько В.І. Податкова система України: термінологія і формулювання основних положень

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 ( , ## , #

   .

7>3+&+-$+=@50345( +)3@*> – ,  -

  ,   -

 , ,      -

, , ,  #    %

    # # ",  #

 #- (#) . &"

   #-  

. +  ,   

       #, 

, "    , 

     -

   ,  # # 

     , 

 ,   #   .



!0*0345>D =()<I5>D ++10$+&@&05>D 1+?(1

305>$0 +10$@ ! 1+?+1(& E(!>I5>? +)( – 

" , %   (,  

    .  % 

:     , (  

,  ()   

    - ;  

# '   ()  

;  ()  (   -

##  #   )  ( .  -

   ).

!0*0345>D ++10$+&@&05>D 1+?(1 305>$0

+10$@ ! 1+?+1(& E(!>I5>? +)( – -%  "-

 , %    ,

% (%)     

  .   ,  -

      (); -

,       

 ; ,    (-

 ,  * ) „$  

 " ”. *% % % -

    ,  (-

)     . *%

% %     

 ,  ()  -

   .

!0*0345>D 8(I5>D ++10$+&@&05>D 1+?(1

305>$0 +10$@ ! 1+?+1(& E(!>I5>? +)( – 

" , %      -

   ,  #  ,

#    .

!0*0345>D )8+$ +!+&5+A 10&5+)( – %

      ,   (

( ). /  ) !)1 -

    .

!0*0345( +10$> – ,   "-

  # , #  

,   #,    -

  #    #.

!0*0345+16870&5( +10$> – ,  -

    %    

#      #-

 %  ".

!0$+5 8+ 16870&5>D H176 @$80A5> – ,

% # #  #  %-

  # # )  -

# .

!0$+55>D 861)0&5>$ 305>$0 +10$(& –

,   ,  '   

   , '  .

!0$+5+10&I0 &3010 –    # , 

   #   ,  

 (,  %   ( ) –

+ L )).

!0$8>6 0$9(+56856 +&08>)&+ –  -

,    #   

      # #

( ,     #. B

!0  #    %,  

(  .

!08+(50 300 – , ,  , 

( ,       -

#%        .

!08+(50 300 5+=(503450 –  (%, 

     % % 

       

   , , #, , .

!08+(50 300 8603450 –    ,

 %%  #     -

       ( #. L 8!

    ,   

  # .

!0)0&0 –   ',   

 (#)      #-

 ()   ' -

#     % # -

 ( .

!0)80?+&050 +)+0 (& 65)(D5+=@ )80?@-

&055() – " , ,   * ) «$

’ # % », 

’ # %  

 ()  /     

       -

’ # % .

!>+$ –      , 

   %  .

!(8 – #, %    # -

         -

,    ’.

!(8 1+ 65)(D5+*+ E+51@ @$80A5> – . &56)-

$> 1+ 65)(D5+*+ E+51@ @$80A5>.

!(8 1+ E+51@ *0805@&055< &$301(& E(!>I-

5>? +)( &$3015>$(& $+=689(D5>? 05$(& – ,

%    "  (,  -

   ,  

(  "   %  ) 

   "  . * -

  #  : ;  

 . $%   !   1% -

     -

-   !   -

    #    % -

 . '    !

%  –  ( )

!     0,25%   , 

   ,    31  , 

 ,  30   . +

   ! %    -

  !       -

  '    ( -

 ,   ( ( 

- ( ) !.

!(8 1+ E+51@ !0*0345+++&’<!$+&+*+ 16870-

&5+*+ )+9(0345+*+ )80?@&055< 50 &>01+$ 6!-

8+(< – . &56)$> 50 !0*0345+++&’<!$+&6

16870&56 )+9(03456 )80?@&055< 50 &>01+$

6!8+(<.

!(8 1+ E+51@ !0*0345+++&’<!$+&+*+ 16870-

&5+*+ )+9(0345+*+ )80?@&055< &(1 56K0)5+*+

&>01$@ 50 &>8+5>9&( 0 8+E6)(D5+*+ !0?&+-

8H&055<, <$( )8>I>5>3> &80@ 8096!105+)-

( – . &56)$> 50 !0*0345+++&’<!$+&6 16870&56

)+9(03456 )80?@&055< &(1 56K0)5+*+ &>01$@

50 &>8+5>9&( 0 8+E6)(D5+*+ !0?&+8H&055<,

<$( )8>I>5>3> &80@ 8096!105+)(.

!(8 1+ E+51@ !0*0345+++&’<!$+&+*+ )+9(0-

345+*+ )80?@&055< @ !&’<!$@ ! >=I0)+&+H

&80+H 8096!105+)( – . &56)$> 50 !0*034-

5+++&’<!$+&6 16870&56 )+9(03456 )80?@&055<

@ !&’<!$@ ! >=I0)+&+H &80+H 8096!105+)(

!(8 ! &30)5>$(& )+0$ – % , % -

    % #   

 , ’     ( -

,       ’  -

       ,

 ( %,  . $-

    –   ( #), 

#   #   #

"   . *  

#-   #% . Q -

%   #     10% -

    (1,7 )   -

 .

!(8 ! +)(, <$( 68@4 @I0)4 @ *8( 50 +03(!0-

+8( 50 (+18+=( – % , %  , 

       . * 

     ,    

. 2’         

. E%     5%

’ .

!(8 !0 &>*80C 50 (*0? – % , % -

     , 

,            

 (. *    (. E%

     6%   (.

!(8 !0 &>10I@ 1+!&+3@ 50 8+!=(K655< +'B$-

(& +8*(&3( – % , %     "-

        

  . $      -

,   ,  

 (  #    , % -

    . E%   

  20   

 (340 )  ',  % % -

      ,   -

    (17 )   –  -

 . *  # -

,    .

!(8 !0 &>10I@ +81680 50 $&08>8@ – % ,

%   , '   , 

    . *   

  #     # -

 . E%     -

 30 %    

(5,1 )   "   .

!(8 !0 *6+3+*+8+!&(1@&0345( 8++>, &>$+50-

5( !0 80?@5+$ 16870&5+*+ H176@ – %

, %     #  -

 ,    # #-

. 2    (  #,  

 # ( % (, , -

    (  . $ -

      -

 #   (. *   

       

 # #     -

 . $    #-

  " ,      -

(  ,  #  (  #

 ),   ("  

()      

,      -

    . L #   -

        (-

   . '  

  #       

       

 (     . 2 (-

        -

    "      

. ',   -

      (, 

,   %  # ".

J   (   -

 ,   ,    #%

  . J  (   

,      ,  -

  %      , 

     –   

  " 0,2.     

 .

!(8 !0 !08@15655< 50&$+3>C54+*+ 8>8+1-

5+*+ )6861+&>K0 – , %   ’ -

   (  -

    ",   , % 

(  ’  ,  #  -

 . *    "  -

,      ( -

         -

 (  . '

  #    -

,     (    

( ". *    #  -

   ,      

,  (  # , ,

%  . E   -

 # (     -

   "   #-

 ,     

’   . 2   

#,     

  "   # -

 (,    ).

!(8 !0 $+8>)@&055< 801(+I0)+5>= 86)@8-

)+= – #% , %   

  ). + 

  ) %  % ,  !$88 -

   " # (  " -

  " % . ;, 

   %  ) 

 %,      , (

        -

  . L # 

; = ), #   ’ 

 ,  .

!(8 !0 80&+ 50 &>$+8>)055< =()96&+A )>=-

&+3($> – % , %   

 ,      -

% . +    

%   (, , )  -

   ,  -

,   #  . =-

  % #   

«"»  ,     

   #   ,

:      ,   -

#   %,  ’, "-

 ,  "  ,  -

# ", # ’  , -

# , ,  . 2’  

  ,  ,  .

E%     :  

 – 0,1%   ,  , -

     ;  , 

%  , – ' -

    85 ).

!(8 !0 80&+ 50 8+&61655< $(5+- ( 636!D+-

=+$ – % , %     %,

     #  

 . $   % -  -

,      

# ,   %. 2’ -

      -  %  "-

       

%. E%      "-

     .

!(8 !0 80&+ 50 8+&61655< =()96&>? 0@$9(-

+5(&, $+5$@8)5+*+ 8+!8+107@ ( 3+686D – %

,       ,  

   ,  #  -

%. 2'       -

,  #     

  ,    . E  -

    0,1% ’  

     #. E-

%       %  #

      -

  . *     

   #      

. *     %  

 #    .

!(8 !0 8>08$@&055< 0&+805)+8@ – -

% , %     "   -

       

100

 . $     " , 

 . *     -

      .   -

      . P  -

    3%  

  (0,51 .)     

1% (0,17 .)   .

!(8 !0 8+&61655< *0)8+345>? !0?+1(& – ,

%       -

     ). 2 %

  %   . 2' -

       % .

  3% ' .

!(8 !0 )69(03456 &>$+8>)055< &+15>? 86-

)@8)(& –  %    .

$    ,   

#  " ,  #  – ’ -

 ,     

       -

. 2’   "%  , %

 ,    

   . $    -

  ’    -

, %   %;  -

      – #- -

 #      -

 # . *  

 ’      

 %  1 %   ;  -

     –  %  100 -

  ,    %;

       –  %-

   #-  #   

-  # . 2 

   #   %

    #    -