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

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,      '

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

#    . 0.  

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

  .

0)+9(D+&05( (18>B=)&0 (*+)+108)4$( +8-

*05(!09(A) –  '  –  ,

' #    / -

% #  "    " /

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

   (.

0)+9(09(< 305>$(& +10$(& @$80A5> – -

  ,     ,

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

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

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

% #   .

0@1> –    , -

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

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

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

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

0@1> &5@8(C5(D –    ( -

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

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

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

0@1>+8 – ,   %   %-

   %    

". 0.  # –   

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

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

0@1>+8)4$>D &>)5+&+$ – "%% , -

%     ( "),

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

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

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

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

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

.

0@1>+8)4$( +)3@*> –  ,  #

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

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

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

(  -  

 "   .

0@$9(+5 – %  #  ( -

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

%     .

0@$9(+5 (@3(I5( +8*>) – # %,  

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

  .

0*0+$8056 +$301055< +10$+= – -

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

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

    .

0*0+8(I5( 50)017655< – ,  -

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

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

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

,  #   " %.   -

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

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

#  (  ). $  ,

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

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

0!0 ++10$@&055< – "   , 

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

      #.

0!0 ++10$@&055< +10$+= 50 1+105@ &08-

()4 –    ,    

     ’. +1& -

   ). +1& %   

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

,       ("-

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

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

   ,      (,

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

 )  , +1&   ()

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

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

#, #, #   

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

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

 ()  ,    '

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

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

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

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

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

0!+&0 )0&$0 –     -

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

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

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

  .

0!+&0 )0&$0 E80?@ –  ",   -

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

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

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

  ".

0305) !+&5(C54++8*+&>D – ( #

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

    % #  (, , ). H*

# ,      -

  ,  ,   ( . H*

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

  . ) % ,  % H*   ,

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

0305) (18>B=)&0 (+8*05(!09(A) – " -

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

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

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

0305)+&0 &08()4 0$>&(& – ,   -

 #   . *   &0 -

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

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

05$ ($+=689(D5>D 05$) –  ,  

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

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

( ( "      -

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

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

 .

05$ ! (5+!6=5>= $0(03+= – ,   

,  #    ,  10%.

05$(&)4$0 1(<345()4 –    (

( "       (

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

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

05$(&)4$>D (5&6)>9(D5>D $861> – %

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

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

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

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

05$(&)4$>D $861> – %    -

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

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

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

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

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

, - #  ( ,  

   ' #   

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

   .

05$(&)4$>D 30(75>D (5)8@=65 – , 

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

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

 # . *  ( "-

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

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

 (  # (.

05$(&)4$( =603> – , , , 

 ,  (")  %  -

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

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

05$(&)4$( 80?@5$> – ,   

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

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

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

05$8@ – #, #   

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

05$8@)&+ –    #-

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

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

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

 %  . *    . –

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

#    . *   -

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

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

  %     ’.

0868 (+&085>D +=(5) –  , 

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

-% ", (%, # (,  - 

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

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

   .

6!*8+=01<5)&+ – %  ,   

 # #. &   .

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

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

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

6!=>56 &&6!655< –     

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

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

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

6!=>56 &>&6!655< –    

 . $  ,   -

      ( ’

( ,  #   ( .

6!501(D50 !0+8*+&05()4 – ,  -

 -%   :   ',  

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

(   % "   -

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

  ,  ; ,  

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

#  #   .

6!+3056 $+8>)@&055< =0D5+= – %

    ,    

  % (    (

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

)     (% . H-

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

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

#   %.

6!+305+ 50105( +&08> (8++> +)3@*>) –

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

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

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

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

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

 "       ; -

,  %  "%    -

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

.

6!+&+8+50 E(505)+&0 1++=+*0 –  (-

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

(  ,    

    (.

6!8+(5( –    ,

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

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

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

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

6!8+(< –   ,   

    .

6!)(856 )<*5655< $+C(& – #, -

 (        .

6!)8+$+&( 9(55( 068> –  ,   -

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

   %  ( 

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

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

6!?0!<D56 =0D5+ – %,    , 

  %. H% %   -

    #.

(!56)-305 (5&6)>9(D5+*+ 8+6$@ – -

% ,    7  -

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

  % , , ",  

( .

(+605+3 –  % %, % 

  .

(870 – % "%, % % ,

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

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

 .

(87+&>D +10+$ –   #% . 2'-

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

    #. + )   .

30*+1(D50 1(<345()4 –   -

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

 .

30*+1(D50 +8*05(!09(< – # , -

    # %   -

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

30*+@)8(D –    ,  %-

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

  # .

3>!4$( 8+1>I( E(!>I5+A +)+> – , , -

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

, .

+5(@&055< J8@5(& –    7-

   ,   '  

  7,    #% -

 .

+8*+&( 9(55( 068> –  ,  

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

 %  (   '.  9

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

  , % ' ), 

() " % .

+875>$ –      ',  -

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

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

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

@?*0368)4$>D +3($ –  , -

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

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

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

H176 –  "   "

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

 # ,   B L-

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

 .

H176 16870&5>D – "   

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

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

 . ) ( # # #

#   .   -

  .

H176 =()96&>D –    

" " ,     -

  "      -

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

#   . H# 

  # B L ;, 

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

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

=      .  -

   #  =,  " ,

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

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

 #.     =,  H#

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

 . + =  # ,

 (  =,   ,  ' 

 ,    . 88 – 91 H#-

 ; ) "%    -

 .

H17650 1+09(< –  " 

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

    % "-  

   ,  , 

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

H17650 !0+8*+&05()4 ! +10$@ 50 1+10-

5@ &08()4 –  # (   

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

 . '  #  -

    120%    '-

  ),     ,

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

H17650 )>)6=0 @$80A5> –  #-

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

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

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

H17650 @)05+&0 – ,   ,

 ; ),  #   -

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

  B L ;   -

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

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

.