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

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I>)>D 1+?(1 &(1 8+107@ 8+1@$9(A, 8+(,

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

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

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

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

I>)>D 8>@+$ (18>B=)&0 – , %

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

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

 #.

I>)( 0$>&> –  , " -

      ’.

I365> )(='A E(!>I5+A +)+> –  #  ,

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

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

#  ,     " ,   

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

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

    .

I365> )(='A E(!>I5+A +)+> 18@*+*+ )@65<

)+8(15655< –  (  ' " ,   -

   ’ (  .

I365> )(='A E(!>I5+A +)+> 68C+*+ )@65<

)+8(15655< –   "     -

  #,    #,    "

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

 .

252

C&>1$()4 +(*@ *8+C6D –    , 

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

  ,     . 2-

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

 (%  .

C80E50 )05$9(< (C80E) –   "% 

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

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

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

 .

H8>1>I50 +)+0 – ,   

%, #     %   -

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

  ,    % .

253

$($  $#$-+ ')'/&

F 1

G,  HHI   HHI   -

KK K G    

L

Z / + 

 G, , !K !  K , HHI-

   KK K G   



B H

1 *   #  (, ),   

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

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

,  " ,  " 

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

 (  %     (),

%    ( ()  %  -

  ).

2   % ,   ( % 

 " ,   , -

 ,  '  .

3   %  .

4        , 

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

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

5 ,       , 

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

6   " ,  

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

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

  .

7   " ,   -

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

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

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

    .

8.    (,    -

 .

254

$# 

B H

9.  % ,     -

 .

10.  (  ,    .

11. +  %,   

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

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

12.  ("  () %  , " #  -

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

, .

13.  # ,   ,  -

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

14.   ,  ()  -

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

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

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

 "     .

15.   #   ( ).

16.  %  %  " ' #

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

 G, , !K !  K ,

 HHI   KK K

G    

1.     ,  () -

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

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

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

2.  (   %,    

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

( %  .

3.  (   %,    

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

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

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

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

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

(  .

4.  (     ,  (-

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

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

   .

255

$# 

B H

5.  (   %,    

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

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

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

 )    .

6.         -

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

7.  (   ,     -

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

8. ;(  ,    

  (99),   % %  -

 99  ,    99,  # (,

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

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

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

.

9. '    ,   (()

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

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

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

 #    .

10.       )  

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

(  .

11. ;(  %,    

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

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

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

% (, ).

12. ;(  %,     # 

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

 .

13. ;(,     – ’ %-

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

% "-   

* ) “$ % ”   , -

 ; = ).

256

$# 

B H

14. +  ",    -

   %     :  

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

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

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

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

       ,

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

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

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

.

15. ;(  %,      

  .

16. 9( #,    * ) “$

  ”.

F 2

 G  F  K

    L

Z / + 

 , , !K !  K , HHI-

   G  F  K  

 

B H

1.  - ,  ()  -

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

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

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

).

2.  (    (, ),  -

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

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

 %,   2%,   ( # 5%

    . $-

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

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

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

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

257

$# 

B H

3.  (,    '-

 ,  #  U ",

   % ,   ( # 10%

    .

4.  (,    .

5.   () ,  (' -

#),  * ) "$  -

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

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

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

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

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

(", %.

6.  ,        -

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

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

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

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

7.  %   ,    

  .

8.       .

9.  , '  (  ",  

( # 10%      

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

10.  , '      -

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

 ; = ))   -

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

   (  10     

 (  20   ,    ,   

       "%

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

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

.

11.  (,  #   -

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

 ,   * ) "$ -

   * ) "$    #-

      ";".

258

$# 

B H

12.  (   %,   (-

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

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

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

    2  10%   -

  .

13.  , '  #  -

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

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

) "$ # ".

14.  , '   ()  (-

 "   .

15.  (   %,   (-

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

,    ,   (  0,2% "

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

  K !, , !K !  K

, HHI   G  F  K

   

1. +     % 

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

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

 .

2. +,  ,   , '  -

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

,    .

259

$# 

B H

3. H-   %%  ()  -

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

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

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

 ()  ,    # 10% 

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

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

4. +     #  -

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

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

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

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

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

 ( # 2%     

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

5. H-   , '    -

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

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

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

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

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

,    , (   #-

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

   .

B H

6. H-      #, -

   ;  ,

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

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

(,  #     ( ;

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

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

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

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

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

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

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

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

 "   .

260

$# 

B H

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

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

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

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

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

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

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

 #   .

8. +, # ,  # "

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

       .

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

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

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

  * ) “$  

”.

10. +  ,     -

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

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

   ;  # ",

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

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

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

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

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

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

         -

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

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

 .

11. +, '       -

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

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

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

 .