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

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$# 

B H

12. +    " ,    

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

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

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

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

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

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

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

 .

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

  ' #  .

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

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



1. $,  '    ,  :

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

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

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

" .

2. $, , , ,  

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

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

,   .

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

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

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

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

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

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

4.  ("  () %    (  -

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

5. )   '  , -

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

 .

6. + .

7. +   (  , '  

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

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

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

% ).

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F 3

$F K   

   L

Z / + %     

B H

+ "    

.       – -

 :   0% –   

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

#  %   # # %-

 ;   3% –    

   (  . )  (

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

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

 ,    3%.

+      '

   . ,  (-

)    %   '  #

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

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

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

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

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

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

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

  . )       -

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

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

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

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

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

. )  #      

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

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

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

 .      – '

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

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

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

263

$# 

B H

3. +   ' . , -

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

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

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

  

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

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

    ,   (  % ,

     .

4.        

 (, (  #)  % 

 ,   .

5. +      .

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

 %   . J  

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

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

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

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

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

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

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

 . J    , ,

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

  .

+ "   " @" 

 '" . 2   -

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

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

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

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

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

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

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

264

$# 

B H

7. + . )  % (  

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

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

%  %   " -. +-

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

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

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

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

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

    # %     

   25 %,    , 

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

*% %    #  () -

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

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

         . '

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

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

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

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

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

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

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

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

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

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

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

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

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

(  ' %  . B-

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

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

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

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

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

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

( %  ). J  -

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

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

   .

265

$# 

B H

+      '.

'        

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

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

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

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

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

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

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

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

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

 

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

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

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

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

  ( - ,   

     %. +    -

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

  ' :      

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

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

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

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

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

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

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

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

   ;    % 

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

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

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

  % (% . /  %    -

’,  , #    . *

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

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

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

   %  . $ , % % -

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

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

. 2 %    

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

266

$# 

B H

+     -

 '. + %    -

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

   (), 

% "    -

. 2% "   

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

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

    .  -

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

    ()  %

"   . + -

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

 () , 

'   -

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

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

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

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

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

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

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

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

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

  .

10. +    . * 

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

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

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

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

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

   25%    , -

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

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

    25 %    .

267

$# 

B H

11.

+     -

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

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

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

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

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

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

,   ( # 50%   -

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

    ( # 25%   -

   ,       -

 ().

268

F 4

# ! K 

  !    L (. K.)

'#

/

' 

)

+-

 







' -



 





B H + E W

1. +    (

  183 .  $+)

1098 915 183

2. 2   ,

   

 

58 0 58

3. 2% % -

 

260 0 260

4.  (,   -

    

 

217 0 217

5.   %  22 0 22

6.  (,   -

   -

%

142 0 142

7.      -

  

59 59 0

8.      46 46 0

9.   %  -



38 38 0

10.    (-

,    



43 43 0

11.    "-

 

86 86 0

12. ;(,    -

   

 210 . 

235 25 210

13.     

 )  

 

72 0 70

269

$# 

B H + E W

14. ,    

   -

     

14 14 0

15.  (  ,

   

26 26 0

16. +    128 128 0

'    

   " -

#  

49 49 0

17. +    

 (   42 . 

$+)

252 210 42

18. +   -

  

14 14 0

19.  (,   



34 34 0

20. 2   -

% (   12 .  $+)

72 60 12

21.   28 0 28

22.    



54 54 0

23.    -

% 

49 49 0

24. $   

 

150 0 150

25.  ("   8 0 8

26. +    -

,    (

  30 .  $+)

182 0 182

27. 2  %  

  

16 16 0

28. +   -

 

31 31 0

29.    ( -

 " (  -

 "  850 . )

67 67 0

30. +    -

 %,  '  -

  

29 0 29

31. +   % 46 46 0

270

$# 

B H + E W

32. 9( , 

’   



158 158 0

/

' 

2 -

    

33. % %  1252

34.    916

35. B%  124

36. 2%  460

37. $    115

38. +   2

39.    ,  -

   #

113