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

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131

=0$8+6$+5+=($0 –   # .

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

, % (% . 2 

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

",  . . " (   "-

     .

=036 (18>B=)&+ – ,   -

    % ("%)  

 ' ,      

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

 500      '-

  )  .

=0870 –  #  ,   -

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

  =.   #   

# . )  "  =. –  -

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

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

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

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

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

,     .

=08$0 0$9>!5+*+ !+8@ – % ,  -

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

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

   )  .

=08$6>5* –     

 - ,  7 

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

 .

=08$@&055< 03$+*+345>? 50+A& 0 HH5+-

&>? &>8+(& –    . =-

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

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

132

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

     

=0)+&+-8+!’<)5H&03450 8++0 +10$+&>?

+8*05(& –    ",  

’     

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

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

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

  .

=0)C0 +$301055< +10$+= –  -

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

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

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

,   .

=068(0345( 0$>&> –  "   -

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

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

=670 =03+!06!6I65+)( –   

  (   , % 

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

 ,  .

=6561768 – " ",   -

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

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

. *     . – "-

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

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

  ).

=65617=65 –   , %  -

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

   % ’  

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

.

133

=603+8@? –     -

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

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

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

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

         .

=6?05(!= 686$301055< +10$(& – , %

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

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

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

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

 (, ).

=69650)&+ –    "-

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

  % .

=>8+&0 @*+10 –  # #  -

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

#   '  .

=>50 &08()4 –     

  ; ,  "   

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

   ,    ( 

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

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

  ("   ( %  -

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

,     . =  =& 

)    ;    E-

   "   (EB&&)   $-

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

    %  ).

=>50 16$30809(< – ,    

   #, %, . =1 "-

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

134

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

    . $,    =1, # -

      ".

=>50 +3(>$0 –     -

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

   -"  "  -

 ( . $   

        

   .

=>50 )3@70 @$80A5> –  # -

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

  %.   =)@   -

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

,  , .

=>50 )80&0 –    % 

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

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

   ",     -

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

). =)   (  (-

  ). ) =) ) #   -

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

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

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

=>50 )0&$0 – ,    -

 . +  %, # 

- # .

=>50 )0>)>$0 –   #-

     . * =) 

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

  ( . 

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

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

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

135

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

  . =)    

(     .

=>50 )0>)>$0 !+&5(C54+A +8*(&3( – -

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

   %  ). =)! "-

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

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

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

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

   : 1) '%  % -

      %  );

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

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

  (  ; 2)  ,

,  "      -

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

 ; 3)   ",  -

   )   (.

=>50 68>+8(< @$80A5> –  ), %-

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

,  # ( ,   ,  -

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

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

 , (  ), # ,  -

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

  ).

=>56 +E+8=3655< – % , 

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

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

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

#      ), -

   #     )  

( . 2,    =+,    %-

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

  =  ).

136

=>56 86*@3H&055< –  , ' 

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

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

=>5>D $+16$) @$80A5> – % , % -

    %    ), -

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

   # ). =$@ %  -

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

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

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

#  )    .

=>5>D $+58+34 –  ,  %-

    #     -

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

 ). *% =$     -

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

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

%  )   ( .

=>5>D 8+6$9(+5(!= –  ,  -

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

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

 .

=>5>D 867>= –  #,  

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

%  ). =8   

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

#  % ,    #,  #,

  #  ,   ' , 

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

 #.

=>5>9< – # ,  % % -

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

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

. =.  # #  ( . =.

137

    ,  -

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

 #.

=>5( 1+?+1> – #    #-

 # (    . =1 -

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

#% .   #: ,  

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

 .

=>5( +8*05> –  #  -

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

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

%  .

=>5( (34*> – ,   " 

   ,     

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

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

=>5( 80&>30 – %  )

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

%  ). $( =  -

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

   #)   ,   

%  )   -

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

  . B

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

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

. * ( = #    : 1)

#; 2) ("; 3) "  – 

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

  (%),   

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

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

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

   %  ).

138

=>5( 8+961@8> – , '  %

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

  %  ),  "  -

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

   .

=>5( )+H!> –  #   ( #

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

  .

=>+ –     ,  

 %  .

=>+ 0&+5+=56 – ,   #

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

=>+ 01&036856 – ,    

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

.

=>+ 05>16=(5*+&6 –  , % -

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

’ . =#   ,    .

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

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

 . '    ,    

 #       #  (

    -. +  -

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

=>+ &&(!56 ((=+856) – ,   #-

      #  (% -

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

( .

=>+ &>&(!56 (6$)+856) – ,  

 ,     #   ).

=>+ 6$)+856 – . &>&(!56 =>+.

139

=>+ !8(&5H&03456 – ,    -

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

 #   .

=>+ (=+856 – . =>+ &&(!56.

=>+ $+=(5+&056 – ,   

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

=>+ $+=65)09(D56 –  , %  -

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

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

.

=>+ 8+6$9(+5())4$6 – ,    -

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

.

=>+ )69>E(I56 – ,    -

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

,   .

=>+ )69(03456 –  ,    -

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

   (    (-

 .

=>+ 805!>56 –      -

   ).

=>B&0 3+686< – ,    -

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

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

(()  " % .

=(7508+15>D &03H5>D E+51 –  -

 22', ## -   

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

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

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

140

  =&E    # -

. ;( =&E     - -

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

  #. +%  =&E – L , 

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

=(7508+15>D (5&6)>9(D5>D $861> – 

 # #,   % 

, # "    "-

 % .

=(7508+15>D $861> –  -

   (    

" #  .

=(7508+15>D 3(!>5* –  ,  %-

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

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

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

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

 ),  ,  ' .

=(7508+15( +10$+&( &(15+)>5> – 

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

  .

=(7508+15( +10$+&( @*+1> – ,  -

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

.

=(7508+15( @*+1> 8+ @5>$5655< +1&(D5+*+

++10$@&055< – ,   #  -

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

 #    %    .

=    (  % -

. +  ,  #   

,   ’   .

=($8+6$+5+=($0 –   ,

#. =     ", , 