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

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

   (.

80&+ &30)5+)( 50 =0D5+ –  ’ -

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

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

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

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

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

"  # %.

80&+ *+)+108)4$+*+ &(1055< =0D5+= – -

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

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

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

#    %   .

80&+ +680>&5+*+ @80&3(55< =0D5+= – -

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

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

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

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

 % (#  ).

80&+ +10$+&+A (5(9(0>&> –   -

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

   .

809610&694 –   ( ", , -

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

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

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

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

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

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

',  .

809(&5>$ – " ,     -

   ,       "-

 ,   % .

202

861=6 +10$+&+*+ 80&0 –  "-

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

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

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

 )     % # (#%

 %).

86!>165 @$80A5> –  #, %  

 . @   # , 

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

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

@  "   , % +-

 L ).

86=’B8-=(5()8 @$80A5> –    )-

,   .

86E68659(D50 )0&$0 =>0 –  , 

 #    

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

  .

8>@+$ &(1 8603(!09(A 8+1@$9(A (8+(, +)-

3@*) –     (, ), (

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

 ,  ,    ( '-

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

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

 (, ).

8>&056 (18>B=)&+ – ,   

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

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

% .   # ,     -

  '  –  .

8>&(36D+&050 0$9(< – ,     -

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

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

    %     %-

203

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

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

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

 .

8>B15055< (+*3>5055<) (H8>1>I5+A +)+>) –

'   (   

  (. )     

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

 (  .

8>!+&>D E+51 3+686A –  ,  -

  #    

  .

8>!@>5655< 3(965!(A –  

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

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

.

8>=@)+&6 )<*5655< +10$+&+*+ +8*@ –

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

( %  ,   #

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

8>59> &>!50I65+)( ++10$@&055< – -

 , % B. ,    ,

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

  #.

8>59> 6$+5+=(A ++10$@&055< –  -

, % B., %   -

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

8>59> !8@I5+)( ++10$@&055< – 

, % B., % ,  -

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

  .

204

8>59> )80&613>&+)( ++10$@&055< –

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

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

 #    .

8>59>> ++10$@&055< – ,  -

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

#      "%.

)( +  B. : , ,

, .

8>?+&05>D 1+?(1 –   ,  -

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

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

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

  .

8+*86)>&5( +10$> – ,   

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

8+107 +&08(& – - ,  %

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

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

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

,  #     . '

# #      # -

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

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

    .

8+6$ H176@ –   "  -

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

 %  # ,   B-

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

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

   #% #   ( -

   % #.

205

8+7>$+&>D =(5(=@= –   -

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

  # % '   , 

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

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

    .

8+=>)3+&+-E(505)+&0 *8@0 – ', 

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

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

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

),     # 

),  #     .

8++89(D5( +10$> – ,   

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

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

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

8+)0 0$9(< – ,      

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

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

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

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

8+)6 +&08>)&+ –    

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

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

 ( .

8+6$9(+5(!= –  #,    -

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

8+E6)(D50 1(<345()4 50 E+51+&+=@ 8>5$@ –

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

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

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

8+E(9> H176@ –   #

 % .

206

8+965> – , %  () -

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

  %  (  %.  . -

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

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

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

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

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

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

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

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

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

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

   #     (-

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

8<=0 (5&6)>9(< –  ,  -

  (  %   " 

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

.

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

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

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

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

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

@3(I5( +8*> – . 0@$9(+5.

@5$ +=(5@ (5+!6=5+A &03H> –  

#

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

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

#  '  )  %

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

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

 # .

@5$> 686)@&5+A +8*(&3( –   -

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

207

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

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

.



80?@5$> 305>$(& +10$(& @ E(505)+&>?

@)05+&0? –   ,   

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

,  #       # -

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

'   % "

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

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

    .

80?@5$+&0 0300 @$80A5> – % % 

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

%  % %. 8@ %   -

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

8@:   %    -

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

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

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

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

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

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

 -" .

80?@5+$ &03H5>D –     -

 ('2&L2, I2L2, ,   .) ’ -

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

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

#     % . 2  8& %-

  % %   %  

  '  ).

208

80?@5+$-E0$@80 – , %  ,

 #      . 8E 

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

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

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

860345( (5&6)>9(A –  (   -

,      . 8(   -

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

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

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

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

  ).

86&(!(< –     "-

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

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

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

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

 #. *  8.  .

86*30=65 01=(5()8@&055< +10$(&, !+8(&

(++&’<!$+&>? 3067(&) – %  

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

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

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

  #. =   #  -

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

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

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

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

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

 #).

86*86)>&5( +10$> – ,   

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

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

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

209

86*@3HHI0 E@5$9(< +10$(& –   -

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

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

  %  . )  8E -

    ".

866$)+8 – #  ' (-

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

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

 .

86B)8 &63>$>? 305>$(& +10$(& – 

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

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

.

86B)8 1+*+&+8(& 8+ )(345@ 1(<345()4 – -

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

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

   .

86B)8 568>@$+&>? +8*05(!09(D ( @)05+& –

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

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

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

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

      85+@   

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

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

#.

86B)8 305>$(& +10$(& +)(D5>? 861-

)0&5>9& 5686!>165(& & @$80A5( – %

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

 – %    ).

86B)8 305>$(& +10$@ 50 1+105@ &08()4 –

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

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

210

86B)8 E(!>I5>? +)( –    –

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

      – " 

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

 L!2.

86B)80+8 8+!80?@5$+&>? +6809(D – %

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

% , '- , % -

-% , % , 

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

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

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

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

. !  –     ( ", -

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

  % /  % " ( -

 # , # , # ) 

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

  ,  # #   ' -

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

 '  88+. '  ) -

    (  88+ -

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

 88+       -

 -%  % 

.

86B)809(< 305>$0 0$9>!5+*+ !+8@ – -

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

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

%,  % "% %,  

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

#  '

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

    '%    . /

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

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

 # ' .