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

Подождите немного. Документ загружается.

241

E(505)+&0 !&(5()4 –  ,  -

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

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

E(505)+&6 305@&055< –   -

  , 7 # "-

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

 .

E(505)+&>D (5)8@=65 – %   "-

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

#        ,  -

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

 %  (  " .

E(505)+&>D $0(03 – #  (% " -

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

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

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

 .

E(505)+&>D $861> – (,    –

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

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

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

    " , 

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

    . $  E$ -

 '  ) ( 

),  # ; = ) ( -

 " %)   

).

E(505)+&>D 3(!>5* –  , %  

   " . *   -

      E3 -

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

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

%  60 %  ' ,  

242

  . $    E3

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

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

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

' "      

     "  . 2-

 ",   E3,     "-

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

,  # ",  %  -

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

    ( # 75 % %  -

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

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

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

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

#        

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

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

( 50 %  %  ,   

 #     ( # 90 %

 %   % ' ,   

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

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

),        

 % ; %,    E3,   -

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

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

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

   .

E(505)+&>D 305 (18>B=)&0 – %

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

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

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

 , "  .  # 

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

243

E(505)+&>D 8>5+$ –    

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

 " .

E(505)+&( (5&6)>9(A –  (  

 ,  ,   ( "-

 . E(     ".

E(505)+&( )05$9(A – ( ,   

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

 .  E) # ("  . ) 

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

 .

E(505)+&+-$861>50 @)05+&0 –  ,

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

,      . E@ -

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

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

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

   ,  . E@  -

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

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

#  %  .

E()$03450 E@5$9(< +10$(& –   -

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

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

 ",   %  %  "%

(, %-, , -

 ). ' "    

„"” – . + #  "   % -

 ".

E()$03456 01=(5()8@&055< –  

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

#  #   # ". E0 -

  3- :   "  – -

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

244

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

  ,    "

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

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

E+51 )+9(0345+*+ !0?>)@ (5&03(1(& – -

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

       %-,

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

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

E+51> !0*0345+++&’<!$+&+*+ 16870&5+*+

)+9(0345+*+ )80?@&055< – #  -

# ", 

    

).  , ,   ": ! -

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

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

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

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

 .

E+51+&0 (870 – % "%, %

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

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

  ,  "  # 

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

   E.

E+51+&>D 168>&0>& – % , %

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

  %. $    E1 -

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

   .

E+51+&>D 8>5+$ (8>5+$ 9(55>? 068(&) – -

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

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

  ().

245

E+8&0815>D $+580$ – % , %

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

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

%       %.

E+8)-=07+8 –   . $

   .   #

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

   .  : ##, ,

% ,     . E.-=. 

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

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

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

 #  .

E+8E6D>5* – "    

( "  (    (

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

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

E80? – ,   :  -

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

 #    ;

%  %     ( ).

E@5$9(< +10$@ –     , 

# % %. ! #,  

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

     . $

   ": ",  % -

.

E'HI68)5>D $+580$ – % , %

 '  ()  , 

 (  %       %-

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

 .

246

;

?0D8>5* –   (, ,

  . *  #% -

. <  " %    

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

?617@&055< – "     

"' . $  ,  , % -

 % ,   "'   -

  %,  %  . L-

   ?.: # (# "' -

     #   );

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

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

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

?+31>5*+&0 $+=05(< –  ,  ,

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

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

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

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

  .

9(34+&6 E(505)@&055< ( 9(34+&( 501?+17655<

)@’B$(& *+)+108H&055< – ( ’ -

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

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

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

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

9(34+&( +10$> – . )69(0345( +10$>.

9(50 – (%   . 9. #,  -

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

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

247

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

  9. .

9(50 0@$9(+550 – ,     -

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

(       #. 90 #

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

     .

9(50 &(1@)$50 – ,     -

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

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

9(50 !0$@(&63450 – ,   

 (, #, ",  -

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

   ,   -

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

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

   . *  9!  -

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

9(50 !&>I0D50 –  #  (, ) -

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

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

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

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

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

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

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

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

 , "    #.

9(50 $+580$50 –  "    -

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

  .

9(50 ++&0 (&(1@)$50 9(50) –   

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

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

248

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

 9+      #  -

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

    . 9+   

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

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

9(50 8+!18(50 – ,     -

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

 #. +    (

     ),   -

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

  % ,  % ,  # 

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

9(5> &(345( – ,     -

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

%    . L 9& 

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

 9&   ,   

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

9(5> 1+*+&(85( – ,     

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

  . L  ,   #  "

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

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

 "  .

9(5> !+&5(C54+6$+5+=(I5( – ,   %-

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

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

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

 ,  ,  ’ ( 

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

    -,   ".

9(5> (51>$0>&5( –   ,   ,

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

249

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

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

 ). 9(   # =

 ). + ’   ’

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

 ,    ,   9(.

9(5> 86*@34+&05( –   ,   , 

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

9(5> )&(+&( –   ",   %

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

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

(   , #  

( .

9(55(

068> –   "  -

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

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

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

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

   , ( .

9(5+@&+8655< –      

. $  9. %  "  -

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

       , -( -

.

I6$ – % , %    -

     (. &#  

 % „”,   %  

 ,   % ; % ,

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

 #;      ; 

,    ().

250

I6$ *8+C+&>D – ,   % (

 (% ' .

I6$ 1+8+75(D – #% ,  -

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

 . J  ( ' (#)

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

 . $'   , %   -

   . 2 %   -

  .

I6$ (=655>D – , %  '  .

I6$ 8+!80?@5$+&>D – ,   %

(  (%     

'.

I6$+10&694 –   " ,  %

#      %.

I6$+16870634 –   " ,  

 (  .

I68*+&()4 3067(& –  

(  ,   ( ,  -

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

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

 (. I   ). &,

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

, (  ( . $% ,  -

% ,    .

I>)3+&0 3+686< – #  # -

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

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

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

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

   ( #.