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

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$+8+80>&56 (18>B=)&+ –  -

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

( (),    ' % / -

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

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

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

 ()      .

$+8+80>&5>D (5&6)>9(D5>D E+51 – 

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

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

 .

$+8+80>&5( 80&0 –  ,   -

   " (%)  , 

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

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

)         -

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

   .

$+C+8>) @1(&5>9&0 –   -

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

’ % -, (    

.

$80A50 6$)+8@ –  # ,  -

  ). $6 # # # -

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

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

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

 .

$80A50 +?+17655< –  (%   -

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

 %   .

$861> – (   ,   -

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

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

122

  "%, % (%%  %), -

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

  ,    .

$861> (1 9(55( 068>, K+ !0)&(1I@H4 &(1-

5+)>5> +!>$>, – (,    -

-# ()  (   "

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

%   ". $ , #  -

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

 .

$861>50 $08$0 – % (% ,  -

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

   G2=      -

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

$861>50 )(3$0 –  , 

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

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

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

.

$861>50 @)05+&0 – " , , -

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

   % .

$861>+8 –   " ,    -

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

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

  %   #. &# $.  -

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

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

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

$861>+8 –   " ,   (

 %  ().

$861>+)8+=+75()4 –    -

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

123

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

 .

$8>&0 30E680 – " # ( #

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

#. @ " " " 

    #. *  $3 "-

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

#     #  0

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

 30%,     , -

     . & ,

$3 # # #  #  -

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

$8>=(503450 &(1+&(10345()4 !0 +8@C655<

+10$+&+*+ !0$+5+10&)&0 –  ,

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

    .

$@8+85>D !(8 – % , %   ,

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

  . * %  

     ( 

  . E%  $!  # -

 10%     (1,7 ).

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

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

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

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

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

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

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

 ( ,  % #  ( #),

 #  , ( , $!  

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

% . +  $! :    16 ; 

 ,   #;  + + %-

; -;     

124

U% BG; ,      

 ,  , ,   

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

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

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

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

 % #  ( #;  

60   (, #  55   (.

$@8)+&0 8(!5>9< (&03H50 8(!5>9<) –  

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

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

    #    $8,

    –   $8 (

). L , ’    , -

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

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

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

30* – ,      -

#    ' #   .

36*03(!09(< (&(1=>&055<) 1+?+1(&, *8+C+&>?

$+C(& 0 (5C+*+ =0D50, !1+@>? !3+I>55>=

C3<?+=, –  " %  (  

( (  ( %,   -

 (,  #   (  -

( %  %   ( -

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

   #  3(&)1*$=,   

(. *%      -

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

      -

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

(  %, #  #, #.

125

36*$+&>D 0&+=+(34 – #% %

%        ( ' 

  . 30  )   

.

3(!>5* –  ,    -

    " (    

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

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

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

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

  #. 3. %   3.,

%   # ' 3., #  -

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

. *#  " % – , %,

# . )   # 

3. ()  "     # . 2'-

 3.   ((, ,  , -

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

%  .) %. '    (-

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

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

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

# ' 3.     #), -

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

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

%). I#    -

    %    . I

       ' 3.; , 

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

  3.; ; (  ,  -

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

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

#    #    ( -

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

%     ,    3., 

(    '  " 3.

126

3(!>5*+&0 $+=05(< –  , 

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

  .

3(!>5*+&>D $861> –  # ' ,

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

 .

3(!>5*+10&694 – '  , 

     " , %

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

3(!>5*++1687@&0I – '  -

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

.

3(!>5*++8>=@&0I – . 3(!>5*++1687@&0I. '-

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

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

#” –  ( -  

.

3($08)4$( !0)+> –    ( ,

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

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

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

3($&(109(D50 &08()4 0$>&(& –  ( 

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

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

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

  % #.

3($&(109(< –   ’ -

  ( ,  #  ’  

( ,  (), , ,

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

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

 # % % .

127

3($&(15()4 0$>&@ –   "-

 ()  ( (. 30 % 

   # , 

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

( ,   " .

3($&(15()4 *+)+108HHI+*+ )@’B$0 – -

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

   ( (. 3*)    %#( -

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

  .

3($68+-*+8(3I050 8+1@$9(< –   -

 . 2 , %   -

,  „&%     

- ”. 3*&  )   -

 .

3($68+-*+8(3I05( &>8+> –   1,2–60%,

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

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

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

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

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

 ,  ,  , -

, ,  , , %. 3*& 

)    .

3(=( !0+8@ &+1> – %     -

 ', %      -

.

3(=( )$>1@ !08@15H&0345>? 86I+&>5 – -

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

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

.

128

3(=( )69(0345+*+ &>$+8>)055< &+15>?

7>&>? 86)@8)(& – %,    #-

    .

3()+&>D 1+?(1 – . !(8 !0 )69(03456 &>$+8>)-

055< 3()+&>? 86)@8)(& 0 $+8>)@&055< !6=634-

5>=> 1(3<5$0=> 3()+&+*+ E+51@ (3()+&>D 1+?(1).

3()+&>D E+51 –     ),  #

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

    . +  3E  -

#    #  #  ,

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

   , , -

,    .

3(965!(0 – ' , % # -

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

  .

3(965!(D5( @=+&> – %   

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

(  , '    -

#   ,   -

.

3(965!(< –  # , % 

 ’  ()  # -

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

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

 %   ,  ; =-

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

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

3(965!@&055< – , "  

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

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

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

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

  " .

129

3+=08150 +6809(< –  "  -

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

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

    %. 3+   

 .

3+ –     ,  

 #    %   #. !-

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

3+686D5>D (36 ((36 3+686A) –  -

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

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

. I #     1,  

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

3 (    (%    

     # (.

3+686< –  ,   #

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

  (     ( ,  # 

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

#.

3+686< (5*+ – #  # ,

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

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

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

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

   ( #.

3+686< ++ – , #  % 

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

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

  # .

130



=0*0!>5 –   # , % -

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

 .

=0*0!>5 6!=>5+A +8*(&3( (6!=>5>D =0*0-

!>5) –     ( -

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

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

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

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

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

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

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

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

( ),  "   -

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

# ),    .

=0D5+ )@’B$(& *+)+108H&055< – 

%  ( % (  ), 

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

 '   #   -

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

 %  '.

=0D5+&6 ++10$@&055< –  

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

 ) “$  ”,   -

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

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

) "     

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

 %)    .

=0D5+&( +10$> –      "

, '     %  %.