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

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86B)809(< 305>$0 +10$@ 50 1+105@ &08-

()4 –  ,     

2.3  2 * ) "$    " N

168/97-+L  3  1997 .   #  -

#   # ( #). ! -

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

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

    ,  

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

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

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

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

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

 , %    )

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

 . H-% ,     -

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

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

86B)809(< E(!>I5>? +)( – 305>$(& +10-

$(& –  " -   ( -

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

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

,    %  #  ), –  -

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

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

  "%  "% -

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

,       #  -

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

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

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

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

   "  –   

' % . $  "% -

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

 ,  ;   .

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86B)809(< H8>1>I5>? ( E(!>I5>? +)(-

(18>B=9(& – ,   # -

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

   %%, %%   ;  

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

   # "  – . * -

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

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

 –   #   ; 

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

#  "  – .

86B)8> –    ",   "-

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

# ’        . )

    8. : <%

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

 %  , L   -

, #%  "  –  , L-

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

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

.

867>= 6!=>5+A +8*(&3( – % #, -

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

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

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

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

(   ,   

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

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

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

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

  (  ). L

         -

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

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

213

867>= 50D(34C+*+ )8><55< – ,  -

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

#,  ,  %  , , 

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

 -  #.

86!68&5>D $0(03 –   

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

(  % .

86!>165> –    '  -

 ),       (",

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

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

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

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

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

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

%  .

86(=+8 – # '   

)     ) , ( -

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

86(5&6)>9(< –  ,  

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

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

86$30=0 –  "    ,

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

    # .

86$30=50 0*659(< – . 8+!+&)H17@&0I 86$-

30=>.

86$30=5( !0)+> – ,    -

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

.

214

86$30=+10&694 – ,      

 / .

86550 300 !0 805!>56 805)+8@&055< –

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

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

  )  , ", "-

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

     1,67   1000 . 

 # 100  ;   " -

 "   4,5   1 ;  -

 "  "   4,5

  1 ;       5,1 

 1   # 100  .

8655( 3067( !0 50E@, 8>8+15>D *0! ( *0-

!+&>D $+5165)0 – # ’ #,

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

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

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

   ).  #  "-

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

 "        % 

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

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

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

# ).

86+8*05(!09(< (H8>1>I50 86)8@$@8>!09(<

(18>B=)&0 0+ $+8+80>&50 86)8@$@8>!0-

9(<) –  %- " ’ -

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

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

, %- " , %,

,  . 8. #  %-

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

2 " 8.  , , , 

  ().

215

86)8@$@8>!09(< +8*(& –    -

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

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

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

,  #    (. 8 -

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

86)8@$@8>!09(< +10$+&+*+ +8*@ – -

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

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

 # %  .

8>5( 0 (5C( &+15( 7>&( 86)@8)> –  -

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

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

8>5$+&>D !(8 – % , %    

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

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

,  . $ 8!    

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

  ( . 2’    -

  . 8!   #%  . Q -

%     20 % -

    (3,4 )     -

    (51 )  -

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

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

  . B   -

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

  8!. *    

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

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

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

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

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

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

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

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

216

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

8>5+$ (<$ )69(03(!+&056 (18>B=)&+) – -

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

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

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

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

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

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

%.

8>5+$ +&08(& – "  , , , 

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

    () , , -

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

.

8(33< – ,     -

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

  ,  #  .   8.  -

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

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

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

# ,    .

217

8++> – ,  , (,

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

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

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

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

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

  (  ,   -

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

8+++10&694 –  , , -

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

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

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

    %  ));  -

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

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

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

 #  ),   '-

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

8+!18(50 +8*(&3< –   # 

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

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

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

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

8+!18(50 +8*+&63450 =68670 –  -

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

 ( ),  ,  

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

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

 ’    . *  -

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

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

, , .

8+!18(5+-+8*+&63456 (18>B=)&+ – -

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

     #.

218

8+!$3015( +10$> – ,   

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

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

8+!=(K655< 9(55>? 068(& 8>&056 (!0$8>-

6) –    (  -

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

8+!=(K655< 9(55>? 068(& @3(I56 (&(1$-

8>6) –       

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

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

     .

8+!+&)H17@&0I 86$30=> – ,  %

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

  .

8+!+&)H17@&0I( 3+686D – "  

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

 # %,   .

8+!+1(34I0 (1E@5$9(< +10$(& –  

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

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

# . 8   " ".

8+!80?@5$+&0 $5>7$0 – #  (-

  ( #,    #-

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

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

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

%.

8+!80?@5$+&( 05$(&)4$( +6809(A –  (% 

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

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

    .

219

8+!80?@5$+&+-$0)+&6 +)3@*+&@&055< – 

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

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

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

( %,  .

8+!8<150 3+686< – ,    -

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

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

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

  #.

8+<3( – # - , #   -

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

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

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

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

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

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

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

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

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

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

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

  , %   

(-).

8@?+=6 =0D5+ –   % ',   

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

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

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

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

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

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

220



)0=+!0D5<0 +)+0 – " ,   ' -

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

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

 # "% .

)0=+++10$@&055< – "   -

   (     #

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

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

% ).  .

)63<5)4$6 (E68=68)4$6) *+)+108)&+ – "

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

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

  .

)68615B (18>B=)&+ – ,   -

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

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

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

  500   5 %    -

 '  )  .

)68>E($09(< – ,    -

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

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

    .

)>8+&>50 –     , 

 ( .

)>)6=0 ++10$@&055< – . +10$+&0 )>)-

6=0.

)(34)4$+*+)+108)4$>D +&08+&>8+5>$ – "-

    #  "   -

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

     