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

Подождите немного. Документ загружается.

101

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

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

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

!(8 !0 )69(03456 &>$+8>)055< 3()+&>? 86-

)@8)(& 0 $+8>)@&055< !6=6345>=> 1(3<5$0=>

3()+&+*+ E+51@ (3()+&>D 1+?(1) – , % -

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

 "  ). +   %-

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

   (). 2’   

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

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

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

; = )      -

  .

!(8 !0 @I0)4 @ (*0? 50 (+18+=( – % ,

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

 %   % . 

    . E% 

  #      -

    (51 ).

!(8 50 8+!&>+$ &>5+*80108)&0, )01(&5>9-

&0 ( ?=63<8)&0 – % , #%  -

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

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

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

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

% #    . 2'  

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

% #    .   

1%  ' .

!(8 @ &>*3<1( 9(34+&+A 5010&$> 1+ 1(HI+*+

08>E@ 50 636$8>I5@ ( 63+&@ 6568*(H – ,

   #  "G" 

  –   ,  

102

    ,   ,

    ";". 2'-

   :  #  "G-

" –      -

    ;    (

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

 ,   ,   -

  „;”) –   

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

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

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

  )  #% #  % .

!(8 @ &>*3<1( 9(34+&+A 5010&$> 1+ 08>E@

50 8>8+15>D *0! – , %   

" # # )   2%  

"  %   #  " .

$  "      -

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

"  %    #  

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

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

    (). $  ' -

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

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

 .

!+8> =>5( – ’ #,   -

  "    # 

 ). ' :  " -

;  "     ; -

 "     % %% ;

 " %;    ( -

   .

!&6165>D H176 –   #, 

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

  #. *% # ) -

  # # ),  #

103

B L ;   # % 

 ;  .

!&>I0D50 8+96550 )0&$0 !0 16+!> – -

 ,    #    -

 .

!&>I0D50 8+96550 )0&$0 !0 $0(03 – -

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

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

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

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

 . $  " 

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

 '  ),   "-

  – # ,  .

!&>I0D50 8+96550 )0&$0 !0 $861> – -

#        ,

  #, # #    ,

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

 .

!&>I0D50 9(50 50 8+1@$9(H – ,  (, #

#      -

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

   30  ,  

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

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

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

      % #-

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

%   ,     -

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

  %.

!&( 8+ E(505)+&( 86!@340> –  ,

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

    %  ( .

104

!&(5>D +10$+&>D 68(+1 (+10$+&>D 8($) –

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

(    ()    -

      (). $ -

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

  # , %   , -

      ,  -

   . J %   -

     %  %

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

   %% (%) .

!&+8+56 686$301055< +10$+&+*+ <*08< –

  #     (-

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

!&+8+5>D 3(!>5* –   " 

 ,   #  " "-

% (%)     #-

   "  "   -

  %  "% .

!6=63450 1(3<5$0 –  ,   "

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

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

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

 # ,     -

, ,   % . *

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

   .

!6=6345>D $010)8 –  ,  

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

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

% .

!6=6345>D $+16$) @$80A5> – % , 

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

  ).

105

!6=36$+8>)@&055< –    

 #  .

!3>< (H8>1>I5>? +)() – ' 

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

 ()  ,  ', %-

      ' -

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

    '. $  #   

#    .

!=(C05( +10$> – ,    -

  (   #)   -

  .

!++&'<!055< *+)+108HHI+*+ )@’B$0 – -

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

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

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

.      (

) ’.

!+&5(C5(D +8* $80A5> – #%   -

,      #   -

.  #  #.

!+&5(C54+6$+5+=(I50 1(<345()4 – 

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

  # ,      

),     #.

!+&5(C5< +8*(&3< –  # ,  -

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

,  #  ( " ,  

   ( .  -

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

 ’.

!+50 =>5+*+ $+58+3H – ,  

     %  )  

106

(    ),  #   -

 %  .

!+50 )8+K65+*+ =>5+*+ $+58+3H – 

    #   "%

  %    .



(165>E($09(D5>D 5+=68 – % , %

 "  –    (

’ #,   #  "

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

#. #  "  –   -

 #   ).

(165>I5( +&08> (8++>, +)3@*>) –  (-

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

. $       -

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

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

  ,     ,  -

#  . '    (

 #  .

(=+8 $0(03@ –  - # )  

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

    ( % )  

#     ( " 

.

(=+8 +&08(& –  (      -

(% ")  ' (

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

         ),

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

    ), (  

#.

107

(5&6)>9(A –   %   -

%,    '   ( 

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

 % ". *   

(.   ,   

 "  ,   

     (  %.

(5&6)>9(D50 1(<345()4 )@’B$(& *+)+10-

8H&055< –     ’

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

   "    

   ". ) #   (1)* -

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

" %,      

( (.

(5&6)>9(D50 $+=05(< –   -

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

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

    .

(5&6)>9(D50 +3(>$0 16870&> –  -

 % %    #

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

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

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

# %.

(5&6)>9(D50 +3(>$0 (18>B=)&0 – 

 " ,     % 

%( " ( (    -

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

(5&6)>9(D5>D $3(=0 –   -

,    % ,  "

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

", -  ( .

108

(5&6)>9(D5>D +10$+&>D $861> – 

  (%   ),   '-

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

( % "   % % /

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

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

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

%  %   .

(5&6)>9(D5>D 8+96) –   

’ % "   ,

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

%.

(5&6)>9(D5>D 8>5+$ –   -

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

   ,  # ’    

".

(5&6)>9(D5>D )68>E($0 – % , % -

  % ", % -

      % %-

 ",        -

% ",  " %   -

% % "    %  

    .

(5&6)>9(D5>D E+51 –  ,  

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

    .

(5&6)+8 – ’ %  ( 

" ),  % (   , -

   (, % 



%  ’ . (. #    -

, , ,  #  " -

 % .

109

(516$) 9(5 – % ,   -

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

  % .      -

  % (9.    -

 #  (9,    (  ,

     . (9   -

. $   #    

    ( )  

# ()    .

(516$)09(< –  #   -

(      ". 9  

  (  %   -

         '.

(51>&(1@0345>D 65)(D5>D 80?@5+$ – "-

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

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

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

(.

(51>&(1@0345( $&+> – ,   -

     ,   #

     # .

(51+)0=65 – %     

(      (, % -

#       ( .

2,  % (.,  .

(57>5(8>5* –   ( )  -

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

  %,  -

#  #-    '-

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

  '   , -

  %    #  #-

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

 ( , '    ().

110

(5$0)09(< –     , %

        .

(5$0)09(< +8*+&>? &>=+* –   

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

   ( % ,    ,

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

(5$0)+ – , %    #-

 %,    : a) # 

/ #, #  ,  )  %

   /  #, #  -

,  )    ( . $ 

    "  / %

,  : a) "" "  

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

   # # (; ) "-

% " – , # , -

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

 ( ,    " . $ -

 (. –       ( 

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

 #. ;-#, %   

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

’    (.   #   -

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

  ().

(55+&09(A –  ()  () -

  ,   ,  -

# %- ( , -

, %  ( ,   (

     ()  ".

(55+&09(D50 1(<345()4 – ,  

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

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

   .