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

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5+8=0>&5>D 0$ – %% # #-

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

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

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

. '   50,   

( ) #   '   

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

.

5+)(D +10$@ ($(596&>D 305>$) – ,  -

 (   . *% 5   -

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

. ',     "-

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

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

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

 5.

5+08(0 & @$80A5( –     ,

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

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

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

. +  %  )   -

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

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

   ( ). -

, " #   , 

  . )  ,   -

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

    , , -

 L  . +  %  -

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

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

 ).

5+@-?0@ – "% " , -

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

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

    .

152

+'B15055< (18>B=)& –  ,

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

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

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

 + #    '

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

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

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

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

 = )    ( 

).

+’B$> ++10$@&055< +10$+= ! 1+?+1(&

E(!>I5>? +)( –  " ,   -

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

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

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

% , (%    

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

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

.      : %

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

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

% #  ),   #  # 

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

+'B$ ++10$@&055< – , ", % 

. ++   (),   -

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

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

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

,   )  .

+'B$ ++10$@&055< 0$9>!5>= !+8+= – -

     )   (-

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

153

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

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

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

   ;    (-

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

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

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

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

   ),     #  (-

) %        -

 . $ # ((  #) -

    () ++0! :  -

   )  () –   -

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

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

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

 )  () –     -

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

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

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

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

,     () .

+'B$ ++10$@&055< +10$+= ! 1+?+1(& E(-

!>I5>? +)( 8> 5080?@&055( 1+?+1(& @ &>*3<1(

!08+(5+A 30> –    , -

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

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

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

% .

+'B$> (5&6)>9(D5+A 1(<345+)( – - %-

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

"  ,  ,  (

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

' ,  # % .

+'B$> ++10$@&055< +10$+= 50 1+105@

&08()4 –       (-

154

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

      ()  

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

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

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

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

  #  %  ),  

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

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

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

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

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

  ++1& (( .    # -

  ).

+'B$> 80&0 (5636$@0345+A &30)5+)( – -

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

 ( ), , ", , 

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

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

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

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

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

% .

+30)50 16870&50 01=(5()809(< – % -

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

%     ,  # 

#,  %   . +10

 ,     $ ) 

 ;= )   # $ )-

.  +10 "  . $(  

    +10   $'-

). *  +10  # 

+10  #   -'-

). $(     +10 

   #  

+10    .

155

+3(*09(< – % , %   %

 (%,    #  +.

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

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

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

  .

+3(*09(< &(1)+$+&0 – ,   -

   .

+3(*09(< &5@8(C54+A 16870&5+A +!>$> –

% ,  "  ' ),

    .

+3(*09(< 1>)$+550 – ,   

, #    . L # 

    +1  

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

+3(*09(< !+&5(C54+A 16870&5+A +!>$> @$80-

A5> – % ,    #  -

 "   # ' ) (-

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

   . +!1@ #   -

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

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

. G +!1@  #   = "

). E( (, #   +!1@, -

   # # ).

+3(*09(< =()96&+A +!>$> – % ,  -

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

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

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

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

L(   += % , , -

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

G +=   .

156

+3(*09(< 9(34+&0 – ,  ' 

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

,     .

+3($ 501?+17654 +10$(& –  -

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

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

   #.

+3($ 305>$(& +10$(& –   

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

  .

+3($+&0 +3(>$0 (18>B=)&0 – 

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

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

 " .

+3($+&0 )80&0 305>$0 +10$(& – -

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

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

L%  +)  ,  -

       -

   # , , ( #-

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

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

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

*  +) "   ,  -

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

+3($+&0 )0&$0 509(+50345+*+ 05$@ @$80A-

5> – #   ,   ' -

 )  " %  ( -

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

  . 2   %# 

 "      (.

+3($+&>D $861> –     

   .

157

+=(5 –  # '    

 '  ' ,  #  '.

++&'<!+$ (H8>1>I5>D) –  ,  

   '.

++8+5( 0$>&> –   "  "-

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

   #  (% ".   +0

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

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

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

   . +0  %  -

. + #   "   

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

  +0. '   +0 -

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

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

 , (  , (  ,  -

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

. # " +0     (.

+)3@*+&@HI>D 05$ (05$, K+ +)3@*+&@B) –

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

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

-  %  ,  * )

"$    ". ! ,  -

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

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

 %.

+&68180E – "  , -

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

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

    .

+1>5>9< ++10$@&055< –   ’

 (, , (., , . ,  ).

158

+15+8(15( +&08> (8++>, +)3@*>) –  (-

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

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

  "   . $  -

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

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

 #  .

+680>&5>D 3(!>5* –  ,   

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

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

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

#%  ( # "% .

+6809(A +)+3>&+*+ &>1@ –  

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

% 

 %  , % 7-

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

     ’ -

.   % :  , -

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

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

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

,      ’, 

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

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

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

 ,     “)”  U-

% UBG  . (( .   -

#   ).

+6809(D50 1(<345()4 )@’B$(& *+)+108H-

&055< –   ’ , ’

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

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

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

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

159

++10$+&@&05>D 8>@+$ (+’B$ ++10-

$@&055< +10$+= 50 8>@+$ (18>B=)&) –

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

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

 % .

++10$@&055< (5+!6=5>? 1+?+1(& +10$+=

! 1+?+1(& E(!>I5>? +)( – %  -

   "   ). *-

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

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

,   '   + L

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

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

   ( ),   %; (-

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

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

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

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

++10$@&055< +6809(D ! 8+107@ 0+ +=(-

5@ +’B$(& 8@?+=+*+ =0D50 +10$+= ! 1+?+1(&

E(!>I5>? +)( – %   -

  "   ). * 1  2007 .,  -

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

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

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

     1%   ’ -

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

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

    . $ # -

 % (       15 %.

++10$@&055< +6809(D ! 8+107@ 0+ +=(-

5@ +'B$0 568@?+=+*+ =0D50 +10$+= ! 1+?+-

1(& E(!>I5>? +)( – %  

  "   ). $  1 

2007 ., , %   #  (

  #    # -

160

,    , ,  

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

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

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

(  % % )  , 

   # ,   

, ,     100 -

 . ) ,    ’  %

 100  ,    %

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

 1%  ’  %. , %

  # #   

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

   5 %. J  '  % -

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

  50 %   .

++10$@&055< 8+965(& +10$+= ! 1+?+-

1(& E(!>I5>? +)( – %  

    :   % 

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

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

 () ";    ()

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

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

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

"  " .     -

  5 %  ' . $,  

* )     * ) „$ -

   " ”  21.12.2004 . Z 2273 – IV,  1

 2010 .,     .

++10$@&055< )01K>5> ( +108@5$(& +10-

$+= ! 1+?+1(& E(!>I5>? +)( – % 

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

  . 2    -

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

  1  2007 .  #    "-