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

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+10$+&0 &>=+*0 –   

#  #  '  

 .

+10$+&0 *0&054 –  #, % -

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

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

( .

+10$+&0 16$30809(< (8+!80?@5+$) – ,

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

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

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

/  ,  (' #). 1(8) -

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

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

     % . 1(8) -

  % % (%) ,  : )

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

 ) –  20  ,   -

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

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

     ) – 

40  ,     

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

 ,   "", –  60 -

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

; )        "-

  –  1  ,   .

+10$+&0 16$30809(< E(!>I5>? +)( 8+ =0D-

5+&>D )05 ( 1+?+1> – " ,   "

-    " , %: ) '-

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

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

2'      # -

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

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

182

. $  – ,  ##    -

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

  (  60  ,   

. $%  '%  30  

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

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

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

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

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

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

+10$+&0 !0)0&0 –   

'  ,  ( . ! -

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

'   . +  !  -

  (    ( 

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

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

.

+10$+&0 !&(5()4 –   " 

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

  "   #  ,   -

( ’ #.

+10$+&0 (5)8@$9(< – ,   -

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

   #     -

.

+10$+&0 $&+0 –     

.

+10$+&0 =(3(9(< –     

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

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

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

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

. 2  = :   

183

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

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

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

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

.

+10$+&0 50$30150 – % %  

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

   '    

 . 2 5  ,  -

(    (, ). )   (-

)  ,     

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

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

. 5  :  % ;  ;

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

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

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

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

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

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

');   ;     -

   ;       -

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

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

)       % -

%   "H $+"    % -

 * ) „$    ”.

+10$+&0 +&61(5$0 –  

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

      .

*  #   ) -

     :  1 – -

  ;  2 –   -

 ;  3    ; -

 4 –       (%.

184

+10$+&0 +3(>$0 –  #  -

(  "  #  , -

     (  

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

+10$+&0 86E+8=0 –   

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

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

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

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

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

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

)   <.

+10$+&0 )>)6=0 –   -

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

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

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

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

.

+10$+&0 )>)6=0 @$80A5> –  -

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

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

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

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

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

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

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

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

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

  % ();  ()  ; -

 #;       (

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

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

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

  (  ;  

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

185

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

% ;    , -

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

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

  );   ! 

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

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

 ;     . *-

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

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

.      #:   ;

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

% ;      ; % ;

      ;   (    -

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

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

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

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

  '   " ;   

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

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

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

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

+10$+&0 )+9(03450 (34*0 –  ,

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

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

 . + )    -

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

    . *  ( 

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

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

   1    , # 

1,4    %# 10 . L )  50

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

   1    . +-

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

   (  ).

186

+10$+&0 )0&$0 – . )0&$0 +10$@.

+10$+&6 !0$+5+10&)&+ –  

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

 ( ’ #.

+10$+&6 !0)6867655< –   (-

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

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

  , '   . $ -

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

  .

+10$+&6 !++&'<!055< – '  -

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

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

). $ !     , #-

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

,      . ! ( -

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

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

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

,      ',  -

 . !  %  

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

%  #  % . + #-

 #    . * ! 

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

  .

+10$+&6 !++&'<!055< ! +10$@ 50 1+105@

&08()4 –   , # () -

    () .

+10$+&6 50&0507655< – ( 

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

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

.

187

+10$+&6 +&(1+=3655< –  

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

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

  ,  .

+10$+&6 80&+ –   ,  -

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

’%  , ",   -

  .

+10$+&6 86*@3H&055< –   

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

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

  ,   #. *#

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

,   –  .

+10$+&6 8+!’<)5655< –  "%

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

 #      

7 (    % .

8    - .

+10$+&6 8+!)3(1@&055< –  -

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

 "       #.

+10$+&>D 0*65 (! )30> 0$9>!5+*+ !+8@ –

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

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

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

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

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

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

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

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

+10$+&>D 0*65 8> ++10$@&055( 1+?+-

1(& E(!>I5>? +)( –   ( ", ,

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

188

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

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

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

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

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

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

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

. $ , ,  " ,   '

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

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

    ((   ) 

( " .

+10$+&>D +8* (561+A=$0) –  '-

 (  (" %   ), %

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

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

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

+10$+&>D &6$)634 –   (

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

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

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

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

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

 ),      

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

    . $ &  %-

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

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

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

+10$+&>D !0$+5 – %    -

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

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

   " . !    "

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

% ,  #  ( ’ 

: % ’ (), ’, ,  -

189

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

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

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

 * ) “$  ” 

25  1991 .    . *  

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

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

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

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

    # .

+10$+&>D !&( –     -

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

",       

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

'.

+10$+&>D (=@5(6 –    

   "    -

  # .

+10$+&>D $68@HI>D –    -

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

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

   .

+10$+&>D $+16$) –    -

 , '  % % . +

)    $.

+10$+&>D $+=8+=() –   -

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

 #.

+10$+&>D $+58+34 – #  -

# #    "-

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

)   ’  

  #.

190

+10$+&>D $861> –    -

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

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

+10$+&>D $861> ! +10$@ ! 1+?+1(& E(!>-

I5>? +)( –  () ,   -

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

  – "     

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

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

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

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

 .

+10$+&>D $861> ! +10$@ 50 1+105@ &08-

()4 – ,       ( -

 '  . $%  

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

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

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

  ()   "  

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

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

     '   ,

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

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

 ()   "   , 

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

  ()   (  

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

.

+10$+&>D =65617=65 –   

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

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

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

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

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

 % ( ’ #.