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

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(18>B=)&+ $+36$>&5+A &30)5+)( – -

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

  ().

(18>B=)&+ +'B15055< *8+=01<5, 863(*(D-

5>? +8*05(!09(D –  ,   -

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

)   %   % -

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

(18<15>$ –  ,   % -

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

  .

(34*+&0 )0&$0 =>0 – #  ,  -

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

    .

305@&055< +10$+&+A +3(>$> (18>B=-

)&0 –      # 

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

 .

305@&055< +10$@ –    -

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

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

300 !0 !6=3H (!6=6345>D +10+$) – ,

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

. $  ) #   " #-

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

   ,   7, (-

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

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

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

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

. 2' !!   ,  #  -

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

  . $   

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

172

% . L    #  

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

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

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

   (%    

   . 2    

  #   . L

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

   %    

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

300 !0 3(965!(H – % #,   -

'  ()  # .

300 !0 =08$> 0$9>!5+*+ !+8@ – ,  -

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

#  ,     

.

300 !0 )69(03456 &>$+8>)055< 5018 – -

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

    . $  

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

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

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

      ( -

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

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

   #    ( -

 ,   ) . ' -

 " #   % 

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

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

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

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

# .

173

300 !0 )69(03456 &>$+8>)055< 8>5>? 0

(5C>? &+15>? 7>&>? 86)@8)(& – % #,

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

 # ,   # .  -

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

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

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

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

.     (  #-

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

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

. L #  ; =

). $    ,  

,    .

300 !0 +8*+&>D 065 – #% -

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

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

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

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

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

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

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

   . &%    

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

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

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

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

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

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

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

,  %    

#, –     '. + 

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

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

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

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

174

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

  :    ;,   –

 60  320 ;    ,  

 (  )  %  –  30

 160 ;   (   –  80 . ) 

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

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

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

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

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

,   ( # 320   % . +

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

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

 10 . +    % % 

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

 960   % . +  -

  % %     "  -

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

    (  % ( –

4200 ;        –

192 000 ;   (   (-

   ,    ) – 144 000  

#% ;   ,    

  #,    , – 6000   #%

% # (#);     ,

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

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

 , – 1800   #%   ; 

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

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

    %% "  , – 7200   -

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

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

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

(     .

175

3067( !0 &>$+8>)055< 8>8+15>? 86)@8-

)(& –  ,    

    " . 

$+$L  %  )    -

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

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

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

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

# .

30(750 &(1+=()4 – % % -

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

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

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

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

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

30(750 1>)9>3(50 – ’  

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

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

30(756 1+8@I655< – % , 

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

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

   #.

30(75>D 0305) $80A5> – ( # -

 ( #,   - , 

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

.  @    ( , -

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

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

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

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

(    . &# $   

(%  ).

30(75( &>=+*> – %(( "  

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

176

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

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

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

30(75( &>=+*>-1+8@I655< – " ,

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

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

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

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

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

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

  # '.

305>$ – ,      -

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

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

  (% .

305>$ +10$@ ! 1+?+1(& E(!>I5>? +)( – "-

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

#   ),    ; " -

,     #  #  -

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

).

305>$> 0$9>!5+*+ !+8@ – ' 

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

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

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

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

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

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

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

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

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

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

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

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

 ; "  –   , 

177

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

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

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

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

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

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

  ()  " ;   "-

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

  #)     .

305>$> +10$(& –  ,  ", -

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

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

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

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

   (' #),   (" .  

 (' #)  : 1)  #

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

   ,   ); 2)

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

#  ; 3) #  -

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

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

': 1)  % ,    "-

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

 ; 2)   #  

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

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

      (' #); 3) -

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

  ; 4)    #-

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

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

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

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

178

305>$> +10$@ 50 1+105@ &08()4 – ,

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

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

1) ,   %    (-

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

    300 . ; 2) , 

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

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

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

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

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

      ; 3) -

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

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

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

   ; 4) ,   % 

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

#    ); 5) ,  

    #  '   -

 ; 6) ,    '  %-

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

     () ( , 

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

305>$> +10$@ 50 8>@+$ (18>B=)& –

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

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

   : 1)    – ' -

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

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

      ),     #;

2) ",   (    -

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

(   (, #  , -

 ; 3)    – "   -

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

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

179

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

   #  )  ;

4) %  ,    

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

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

; 5)  ,   -

    ; 6) '%  ) 

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

 ); 7)      -

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

30+)8+=+75()4 –    "-

         # -

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

(     .

+&50 )0&$0 =>0 –  ,   

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

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

 "%   ).

+&56 +&08>)&+ –  ,  -

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

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

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

   %.

+&5>D 6?5+3+*(I5>D 9>$3 –  -

,   ( ,  -

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

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

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

#   .

+&5+&07655< =()96&+*+ )0=+&8<1@&055< –

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

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

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

 . ;   -

180

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

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

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

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

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

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

  #.

+&+8+50 E(505)+&0 1++=+*0 –  (,

      % 

  ,     -

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

  (.

+&'<!050 ! 305>$+= +10$@ +)+0 – ,

  -%   : 1)  ,

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

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

   ; 2) "    ' "-

 ,  %    ; 3)

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

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

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

+10$> 50 &30)5()4 – ,  #  -

   . L    -

      %.

+10$+&0 0186)0 E(!>I5+A +)+> –  %-

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

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

.

+10$+&0 0=5()(< –    

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

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

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

",  # "%  .