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

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+&08> –    ,  # -

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

,  %     (.  . -

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

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

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

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

   .

+&08>)&+ ! 1+10$+&+H &(1+&(10345()H –

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

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

   '  %,   

%      

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

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

+&08>)&+ ! +=6765+H &(1+&(10345()H –

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

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

    '   %.

+&0850 (870 – ,  '   "-

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

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

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

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

%.     ,  -

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

%% ,  %, %  (  

,    %.   % -

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

+&0850 *8@0 –     -

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

+&0850 +1>5>9< –   % -

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

. +    .

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+&0850 08(< –   %,   

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

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

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

%  ).

+&085>D 168>&0>& – % , % -

     #%  ( 

)      %.

$    1  ,  %

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

+&085>D $861> – . $+=689(D5>D $861>.

+8*(&3< @ 8+!)8+I$@ –  , 

 #     "-

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

,  %    . 8 

   #    %

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

   .

+8*+&63450 1(<345()4 – , % -

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

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

+8*+&63450 5010&$0 –    -

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

  .

+8*+&63456 =()96 – ,  -

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

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

  %    .

+8*+&>D 065 – # ,   -

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

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

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

  ) (. 300 !0 +8*+&>D 065).

233

+8*+&>D 9658 –   ’, #-

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

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

    .

+8*+&+-8+=>)3+&0 0300 @$80A5> – #-

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

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

. = ’    ( . @ -

        -

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

, "  , "  

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

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

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

 ' #     -

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

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

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

   " .

+I$0 8+!+&)H17655< 3+686D5>? (36(& –

   "   #

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

   (()   .

805!> +&08(& –  ,  

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

    % .

805)+85>D !0)( – %, %  -

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

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

@8>!= – % ' "    %-

 #    # )  1  365 ,

  '  ;  # )  1  183

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

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

234

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

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

   #,      (% 

  % .

@8>)>I5>D 0*65 – ,   %

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

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

@8>)>I5>D &0@I68 (@(&$0) –  

",        

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

  % .

@8>)>I5>D +680+8 – ,   -

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

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

  .

@8>)>I5>D 8+1@$ –   -

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

       % -

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

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

 .  # .

@8>)>I5( +)3@*> –     

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

, , %-"%  ( -

  (   

)   .

HH5+&0 8+1@$9(< –    

   .

HH5+&( &>8+> – ,    -

    (    () ( -

,  #   Nicotiniana  ,  

 , , , ,  # %,

%, %, #%   ( 

235

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

# (, , #,  ), -

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

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

&  )    .

@*+10 $+=()(D50 –   % %

.

@*+10 $+=65)09(D50 – ,   

   . '   %

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

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

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

 -       -

    ( . + @$ # 

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

@$80A5)4$0 $30)>E($09(< +&08(& !+&5(C54+-

6$+5+=(I5+A 1(<345+)( –   "-

,    <  " ). -

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

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

 ,  , %; 

"  "  E   

 .  (  " -

 %, %, '%  %  "-

 .   "  -

   @$!61    ((  ),

  ((  ),   ((

( ),   ((  ),  -

 ( ).

@5(&68)0=, )@68=08$6 –  -

 #     400 . ,  -

236

  (( # 5  

%)    .

@5(0856 (18>B=)&+ – ,  

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

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

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

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

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

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

@@K650 &>*+10 – "%  "% ,

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

'    %  ,   -

#  ,   #  ,  

   ( '.

@)05+&0 05$@ – % % -

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

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

  ".

@?>3655< &(1 )30> +10$(& –   -

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

#    %    . L-

  ( )   (

(   ) @&). I

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

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

. ' ( )   

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

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

@I0)5>$> (5&6)>9(D5+A 1(<345+)( – 

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

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

 .

237

E0$+8>5* –    ( 

        -

       (-

 .

E034)>E($09(< 03$+*+345>? 50+A& 0 H-

H5+&>? &>8+(& – ,    -

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

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

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

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

 % . ' # "" 

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

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

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

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

 #   .

E(!>I50 +)+0 –  ), "  

    #.

E(!>I50 +)+0 – 5686!>165 – " ,  

  ).

E(!>I50 +)+0 – 86!>165 – " ,  

 #  ). )   "   

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

,    % #  ). J -

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

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

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

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

# ,  # ,   " 

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

# ,    )  ( # 183

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

  .  (  ) 

238

  #  #  "-

    % #   '   -

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

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

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

 ). J   "  – -

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

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

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

  ,  * ) „$ -

   " ”   #  ).

J "     ,    -

    # .  

     %   -

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

% .

E(!>I50 +)+0 – )@'B$ *+)+108H&055< – "-

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

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

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

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

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

E($)+&05>D +10+$ 50 1+?+1> E(!>I5>? +)(

&(1 !05<< (18>B=5>94$+H 1(<345()H (0-

65) – % #    "-

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

.  (  "  -

 . $  #  " ,

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

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

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

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

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

%    7000   (17

)   (119 . ). 2 

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

239

 (  (%  % ")   -

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

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

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

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

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

 )  #  )   

  . E   -

  20  100   , %   -

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

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

    100   . ) ,  -

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

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

 ',  "  (  50%  #

. $  "  "  -

  -   .

E($)+&05>D )(34)4$+*+)+108)4$>D +10+$ –

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

  . $ "

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

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

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

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

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

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

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

#     

      % % (-

%) ,  75%    .

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

.      -

       (   -

 :  , #%   – 0,15;  -

 # – 0,09;    ",  -

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

  ,      -

240

( %, – 0,45 % (    

   B% L ;.

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

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

   %      -

.

E(505)+&0 &(1+&(10345()4 !0 +8@C655<

+10$+&+*+ !0$+5+10&)&0 –   

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

     ("  "

%   (  "  .

E(505)+&0 *0805(< @ )E68( !+&5(C54+6$+5+-

=(I5+A 1(<345+)( –    % 

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

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

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

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

  ).

E(505)+&0 1>)9>3(50 –  

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

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

     #    #-

 ".

E(505)+&0 1(<345()4 )@’B$(& *+)+108H-

&055< –      (-

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

,   # %  % -

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

’    . E1)*

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

 .

E(505)+&0 1++=+*0 –   

" .