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

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

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

  - ’  (). $ -

  () " ,    

’  (  , 

    5%  - ’ -

 (). J  () #  -

    15%. 2, -

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

 ,    ().

+8>3H15655< !&(5+)( – "%  "-

    #  

), '  ), ! # %-

 ), B  ), ; 

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

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

 )   "   "% 

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

",    .

++&0 5010&$0 –     -

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

- %.

++&0 +8*(&3< – "   

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

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

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

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

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

 .

++&>D =0*0!>5 –  ,  -

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

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

. L % #  += (, #  % -

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

   +=  (   . $ -

162

  +=     (,

   ,  (%  . += –

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

 . 2     -

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

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

+9(+5 – % , %  -

% , %   (  ') %

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

#  (  #)  , %  -

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

  .

+8*05 16870&> –  % 

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

    % ,

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

 +1 :     ,  -

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

.

+8*05 3(965!@&055< –   , -

% ; = ),   -

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

 .

+8*05> =()96&+*+ )0=+&8<1@&055< –  (-

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

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

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

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

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

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

.  +=) #: , , , % ( )

    ; %   ;  -

 .

163

+8*05> )<*5655< +10$(& –  

,  # #   #  .

+86510 –       

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

  ( .

+86510 7>3+&>? 8>=(K654 –  -

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

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

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

  . L  ,   "-

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

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

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

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

+7  ; = )  

# F  ). +  ()

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

  ().

+86510 !6=3( –  ,   -

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

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

  . $ % +!  -

 .

+865156 (18>B=)&+ – ,  -

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

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

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

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

.

+)5+&50 !08+(50 300 –   

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

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

 "  ()     -

     #.

164

+)5+&5( &>8+5>I( E+51> –   "-

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

     . <  "

        

% .  +&E #  % 

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

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

(. 2  +&E  % ' – 

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

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

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

.

+)5+&5( !0)+> –  - -

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

"  ,    % ". +-

 #     ".

+)5+&5( 56&>8+5>I( E+51> –  , 

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

 ’.

+)5+&5( 8>59>> +@1+&> +10$+&+A )>)-

6=> @$80A5> –  #   -

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

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

';   %; , -

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

; ;  7; 

; ; % ; .

+)5+&5( E+51> –  ,  -

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

    , %  365 -

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

%,     1000   

(  '  "   . +E 

      :

 1 – , ,     -

165

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

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

( ;  2 – %    (-

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

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

,     ;  3 – -

( +E,     1, 2  4;  4 – -

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

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

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

, " (   ), "  , -

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

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

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

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

      .

+)+0 – "     ( ", -

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

 .

+)+0, &(1+&(103450 !0 5080?@&055<, @8>=05-

5< 0 )30@ (68680?@&055<) 1+ H176@ +10$@

! 1+?+1(& E(!>I5>? +)( @ &>*3<1( !08+(5+A 30>

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

      . 2, -

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

#   ( , : )    

#  #  ) – % ; )  -

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

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

)   #, –  , 

 ; )  ,     -

  " , – %  .

+)+> 6! *8+=01<5)&0 – ,    -

  # #. 2  , 

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

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

166

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

,   #  ).

+E(9(D5>D &03H5>D $@8) –    (

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

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

+EC+850 !+50 –  #  ,  -

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

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

   % .

+9(5$0 6E6$>&5+)( +10$+&+A +3(>$>

(18>B=)&0 –  "  -

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

.

0&(34D+5 +8*+&6345>D –   -

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

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

0D – %%      

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

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

.

0D+&>D (5&6)>9(D5>D E+51 – ,  -

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

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

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

0D+&>D $0(03 –  ( "  -

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

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

  -" .

167

0D+&( 9(55( 068> –  ,  

       % "

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

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

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

 9   % % ".

030$0 +8*+&0 – ’  -

 # - , % %  -

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

0345+-=0)>345( =068(03> –  -

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

,  , , %  ). 2

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

 ).

0)>&> – # " % 

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

0)>&5>D 1+?(1 – , %   ,

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

 () #    .

0)+&>K0 –  ,  

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

       20% .

065 – , %  # -

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

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

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

#  .

65)(D5>D E+51 @$80A5> – % #-

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

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

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

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

168

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

    ( E@, ( -

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

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

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

   . E@   -

 .

65)(< –  ( ,   -

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

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

 . + %  ’ #

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

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

 * ) «$ ’ -

# % » %     -

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

.

65< –    ,    -

  (  .),    

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

'. .     

( #  '   -

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

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

 120 %    '  )-

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

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

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

  % .

68&>55>D 1+$@=65 – ,    

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

%. /  ,  "  # -

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

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

169

686&(8$0 – " % , % -

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

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

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

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

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

   :   , , -

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

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

6861+300 –    , -

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

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

.

68680?@5$> –  (   -

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

, "  ,  .

6868+!+1(3 1+?+1(& –    

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

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

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

686&+8655< (H8>1>I5+A +)+>) – 

  ’    %-

". )       

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

686?(1 80&0 &30)5+)( –   ,

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

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

68(+1 ++10$@&055< – ,   -

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

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

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

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

 , %  .

170

>&+ – % %,   %

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

 .

(10$9>!5( +&08> – ,     -

   % . + )  

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

,  , - . $

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

(1!&(50 +)+0 – " ,    ’

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

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

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

%).

(18>B=5>9&+ ($+=689(D50 1(<345()4) – -

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

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

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

  # .

(18>B=)&+ – %% ' ,

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

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

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

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

 . 2   % "-

 .  ) : , , #, 

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

   ()  " 

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

(18>B=)&+ ! (5+!6=5>=> (5&6)>9(<=> –

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

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

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 ( # 10%. $   (( -

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