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

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141

 ’,   "  -

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

  .  "  #

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

,  #  " . / " 

  #.

=(5(=03450 !08+(50 300 –  -

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

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

  ()  .

=(5(=03450 65)(< – #  , -

   * ) «$ '

# % ».

=(5(=08$6 –  , 

  200 . ,  #  (500 -

 %)  .

=(5(=(!09(< +10$(& – (  -

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

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

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

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

  #  .

=(5()68)&+ E(505)(& @$80A5> – % -

  , % ;=). =E@ 

  # ", #, 

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

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

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

=()96 +8*(&3( –   ,  -

 -     -

,   "   #.

=()96&6 )0=+&8<1@&055< – -% -

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

142

  – #    ' 

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

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

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

;   ).

=()96&>D E(505)+&>D +8*05 – , , -

   ), % "  ,

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

 (,  # ( ", '   (-

  #.

=()96&( H176> – . H176 =()96&>D.

=()96&( 16870&5( 01=(5()809(A –  

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

 #    #  .

=10  #  # %   

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

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

.

=()96&( +10$> –   ,  

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

   #. *   

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

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

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

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

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

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

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

   #.

=()96!50?+17655< )@'B$0 (18>B=5>94-

$+A 1(<345+)( – H8>1>I5+A +)+> 50 10@ 168-

70&5+A 86B)809(A – # ( #)

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

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

143

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

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

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

%  ).

=+=65 !1(D)5655< 6$)+8@ ((=+8@) – -

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

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

,    .

=+5++3(!09(< –  ’ 

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

    .

=+5++3450 9(50 – ,   '

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

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

#.

=+80+8(D –     

- %. ) %   =.  -

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

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

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

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

     '  ' -

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

 % (   =. ) % 

 =. %      ,

 #   ’.

=@5(9>03(6 –    -

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

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

 „”    „” – 

 L    . + )

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

: „ ”, „% #”,

„ () ” .

144

=@5(9>03456 @80&3(55< –  

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

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

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

501!&>I0D50 )>@09(< – ( 

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

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

, ##,   #, 

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

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

 . 5) #  #, -

,   ' .

501!&>I0D5>D )05 – % #  -

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

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

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

    ’.

50180 –   ,  (  -

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

     .

501?+17655< 1+ H176@ –  #  -

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

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

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

50D= –     %.

50D=050 +)+0 – " ,   -

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

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

  ()   . $  

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

145

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

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

   ,  () -

.

50@$+&+-(5E+8=09(D50 1(<345()4 – 

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

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

, - , ", -

, (  (.

509(+503450 &03H50 )>)6=0 – ,  -

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

   ( .  -

 5&)   ; % ; #

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

 ,      

.

509(+503456 +3+7655< ()05108) @?*03-

68)4$+*+ +3($@ – -% , #%

= " ),     -

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

,    # .

509(+50345>D 05$ @$80A5> – % 

), %     #

. 5@ % (-  #.

5616870&5>D 65)(D5>D E+51 –  ,

   * «$ # % -

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

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

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

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

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

"   * ) «$ # %

» .

146

56!0$+550 +8*+&63450 1(<345()4 – %

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

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

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

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

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

56!0$+556 &>8+5>9&+ 03$+*+345>? 50+A&

0 HH5+&>? &>8+(& –   -

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

 .

56!0$+55>D +(* )>8@ 6>3+&+*+, $+54<I5+-

*+, 3+1+&+*+, )>8@ 6>3+&+*+ 86$>E($+&05+-

*+ &>5+*8015+*+, )>8@ 6>3+&+*+ 86$>E($+&0-

5+*+ 3+1+&+*+, )>8@-)>89< &>5+*8015+*+,

)>8@-)>89< 3+1+&+*+, 03$+*+345>? 50+A& (

HH5+&>? &>8+(& – , , , -

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

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

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

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

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

56!036750 8+E6)(D50 1(<345()4 – ,

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

%, #%, %  % ,  

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

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

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

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

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

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

56$+=689(D56 *+)+108H&055< – % -

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

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

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

147

56=068(0345( 0$>&> –  ,  

  ", #  " (-

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

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

% ,     )  -

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

.   50    , -

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

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

  (  % .

56+30I65>D $0(03 –  

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

 .

56++10$+&@&05>D 1+?(1 –  ,   -

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

56++10$+&@&05>D =(5(=@= –  ' -

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

56++10$+&@&05>D =(5(=@= 1+?+1(& *8+=0-

1<5 – %     -

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

  1  2004 .  17 . 5=1*  -

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

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

 22.5  22 * ) „$    "-

 ” Z 889-IV  22.05.2003 . ,  „ 

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

  %       17

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

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

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

  .

5630+)8+=+75()4 – # ' -

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

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

148

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

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

  #.

56+10$+&( 1+?+1> H176@ –  # 

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

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

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

 ,   . * #-

 " 51  :     -

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

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

   %; (   %; -

#       '-

  ), #  (- %, -

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

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

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

);    #,   %-

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

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

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

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

#  ("  " % (

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

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

   " ( ); (

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

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

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

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

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

     / % -

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

   %);  # # -

 (  ,   # ), -

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

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

149

56+10$+&( 3067( –    -

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

  #.

568>@$+&( @)05+&> ( +8*05(!09(A – 

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

.  5@+ #: )  #  ), -

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

,     (  #; )

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

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

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

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

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

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

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

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

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

,     , 

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

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

; ) % ,   , -

 .

568<=( =6+1> &>!50I655< )@=> +10$+-

&+*+ !++&’<!055< –    -

’      , -

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

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

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

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

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

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

   .

568<=( +10$> – ,     -

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

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

150

5686!>165> –    ' 

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

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

 %      (

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

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

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

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

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

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

568+!+1(365( 8>@$> (56+$8>( !>$>) –

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

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

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

"  %  " .

568@?+=6 =0D5+ –    , ' 

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

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

#.

56@)+D$0 (C80E, 65<) –   

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

     #  ',

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

 ( % . ;    

5.(C.,.),  #     

 #  '. )  5.(C.,.) -

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

"

 %   5.(C.,.).

5+8=0 8>@$@ – ,   (-

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

       . 5 

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

  . 5    -

     5     -

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