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

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(55+&09(D50 )8@$@80 –   -

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

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

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

   ",     -

#  # .

(55+&09(D56 (18>B=)&+ –  ('-

 ),  ,    % -

  ()   ,    ( 

 70% %     () .

(5+!6=50 &03H0 –  (    -

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

 #      -

#,  #     ,    , 

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

(5+!6=56 (18>B=)&+ –   

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

       ,  -

 ,      .

(5+!6=5>D 1+?(1 E(!>I5+A +)+>-305>$0

+10$@ ! 1+?+1(& E(!>I5>? +)( – , % 

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

(5+!6=5>D )68>E($0 – ,  #

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

 . $#    -

   ) % (  "

 )G$L2   " .

(5+!6=5( (5&6)>9(A – ,   -

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

  )      -

  ".

(5)>@> )(345+*+ (5&6)@&055< – "

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

112

 %       

  " .

(5636$@03450 &30)5()4 –   # -

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

,       -

 ".

(5E3<9(< –     (% -

     

 .

$   %   -

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

 .

(5E+8=09(< –   -% " % , -

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

, , , , , , ,

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

  '      -

  ),    - (  -

(   .

(+6$0 –  ,  %,  % 

 () %,    , (  -

   . $ (. #  %, '-

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

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

%,    . + 

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

   #,  #  

  .   (.   

%.

(+6I5>D 7>3+&>D $861> – "% ,

  "% ,   

 #    ( #  ' -

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

,     ()

 #  (% ) (  , 

113

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

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

  # (,    ,  -

 )   ().

(+6I5>D $861> – "% , % 

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

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

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

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

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

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

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

) ,   .

(+6I5( 9(55( 068> –  ,   -

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

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

(.  (9   ,  "-

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

()+50 @I0)4 –   , %

   (   10   (

      % () -

   #  "  #-

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

 .

(

$0(56 =(5()8(& @$80A5> – %   

   ).   ;=) 

      .

$0!6556 (18>B=)&+ – ,   

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

   ( # ;

 ( 50%) #  (, ) -

114

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

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

( 50%)      (,

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

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

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

.

$0!50I6D)4$( !++&'<!055< –   ,

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

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

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

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

( % ,     .

$034$@3<9(< –    

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

$0=6803450 686&(8$0 –   -

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

  %,   .

$0(03 –     " ( (

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

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

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

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

    ’  " ,  

.

$0(0345( (5&6)>9(A –  ,  -

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

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

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

.

$0)0 – 1) ,    # ; 2) -

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

  ; 3)     %-

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

115

$0)+&>D =6+1 –   ,   

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

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

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

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

(),      %  -

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

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

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

 ().

$&+0 –  #,   %

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

', $.       -

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

   .

$&+@&055< –    " -

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

  #    # -

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

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

   .

$(+)$ +8*+&>D – ’  # -

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

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

.

$30)>E($09(< +10$(& –    . $

 % %  : #  ’

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

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

  (#  ),   -

 # (    ),  -

 (%, , , () .

$3(B5 05$@ – - "   , 

  .

116

$+=051>56 +&08>)&+ –  , 

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

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

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

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

(  – (   ().

$+=689(D50 0B=5>9< (18>B=)&0 – ,

'  ,  ", -

, "  (  ,    #-

 , ( (, )  # -

 (  .    %,

  $,      -

. +,   #  $,  ;-

 = ). +  ( -

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

   ).

$+=689(D5>D (+&085>D) $861> –  "

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

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

 . =# %  " 

     "   

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

%    . )    -

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

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

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

, #   ( . ; , $$

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

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

( ) , ,  ( ' -

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

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

 30     %  #.

' # $$ "  "'   

       -

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

117

      , 

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

, "'   .

$+=689(D5>D 05$ – . 05$.

$+=()(D5>D =0*0!>5 – , % % -

% # ,  %    "

  % .

$+=@503450 &30)5()4 –   (,

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

%, , % . '  ) $& -

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

 .

$+=@503450 &30)5()4 50 !6=3H – " -

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

      .

$+=@503456 @5(0856 (18>B=)&+ – -

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

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

     " % .

$+=@50345>D +10+$ – %   

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

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

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

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

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

 , %   "%  -

    (17 ), #

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

. E%      10 % -

 "    .

$+5&659(D50 =>50 )0&$0 –  ,  -

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

 #   "  % . &  

118

#        ,

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

( .

$+5&659(< –   " # . J -

   (#  #)  -

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

 .

$+5)03>5* –  ,   -

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

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

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

 - %,  -

 7  ' # -

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

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

    .

$+5)+89(@= –   ' 

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

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

  ).

$+5800510 –   %  )-

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

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

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

%, %, , , 

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

   %   ),  ,

   .

$+580$ – ,      '

,  . $    

         #:

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

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

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

119

 %  %, #, "-#,  -

,  , . E '   -

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

. $   '% %  

 %.

$+58+34 501 )@’B$+= *+)+108H&055< –

      %

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

 50   (     

  ,  #  (-

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

 ,  - ( .

$+58+3450 (1E@5$9(< +10$(& –  

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

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

#  " ,  " #

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

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

. $   " ".

$+58+3HHI( +8*05> –  # -

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

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

’ #     -

.   $+ :   –  

  (' #),    # 

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

# ;   –  

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

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

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

 (' #),     -

   ()     

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

    );  $% " )

–    ' # % ;

 " ' # 

120

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

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

 .

$+59685 –  ' ,  # (

%,    " #   

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

   , %, ", -

(  ( . (.    -

  ,  #    -

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

 .

$+596)(D5( 3067( – ,   %-

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

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

  .

$+596)(+568 – '  , %

    .

$+596)(< –      -

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

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

%  %  %  "%  – '

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

/ ,  ' .

$+86)+5165)4$>D 80?@5+$ – , % -

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

,          ( (

    .

$+8>)@&0I( &+15>? 7>&>? 86)@8)(& – -

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

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

.

$+8+$+)8+$+&>D $861> –    -

(  1 .