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

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H17656 &(1C$+1@&055< – ,   -

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

   ,  .

H17656 &(1C$+1@&055< +10$@ 50 1+105@

&08()4 – ,      

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

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

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

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

,    # (. &  

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

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

#        #

 .

H1765>D 68(+1 – ,  % % -

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

  % , %  1  #-

    31    . '%

+ L )   #% # )-

  1       ( . $,

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

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

H1765>D E+51 –  ,  ('

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

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

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

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

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

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

,    # . ' ( E 

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

  ,  (’ #).



&0*0 8@+ –      .

&0*0 56+ –      .

&03+&>D &5@8(C5(D 8+1@$ – % -

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

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

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

      # 

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

#,  % # . 2  :

1)  –        

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

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

 ,  #  ; 2)  #-

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

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

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

 %; 3)  –    ,

  %  % " ,  #

     .

&03+&>D 1+?(1 &(1 )80?+&+A 1(<345+)( – 

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

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

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

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

 #    #.

&03+&>D 1+?(1 305>$0 +10$@ 50 8>@+$

(18>B=)& –      

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

   (%, %  % " 

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

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

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

&03+&>D 8>@+$ – "%  

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

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

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

, ).

&03+&( &>80> &>8+5>9&0 0 +(*@ 305>-

$0 +10$@ 50 8>@+$ (18>B=)& –  -

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

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

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

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

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

  ).

&03H0 3067@ – ,  % % #.

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

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

&03H0 @$80A5> – (    , -

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

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

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

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

&03H50 &>8@I$0 –  , #  -

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

,  # ,  #  ,

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

&03H50 8(!5>9< – . $@8)+&0 8(!5>9<.

&03H56 86*@3H&055< –  

 %   " ( -

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

&03H5>D 16=(5* –   -

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

. ) %  &1      .

&03H5>D 168>&0>& – % , %

   /     -

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

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

&03H5>D $@8) –  (   ,

#  (  (   #

( . 2"%% &$  )  '-

  ).

&03H5>D 8>5+$ –     -

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

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

% ( ;  , % % 

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

  .

&03H5( $+C> (&03H5( 9(55+)() – 

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

   -" .  &$ -

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

,  ",   .)  % -

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

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

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

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

 .

&08()4 !5+)@ 56=068(0345>? 0$>&(& – 

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

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

&08()4 !5+)@ +)5+&5>? !0)+(& –  -

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

     .

&6$)634 – % , %   (

 ’ -#   -

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

).

&63>$6 (18>B=)&+ – ,   -

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

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

 (, )    ,  5

%     ' 

)  .

&63>$>D 305>$ +10$@ –  ,  -

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

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

  ).

&65I@856 (18>B=5>9&+ –  -

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

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

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

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

,   %.

&68?+&50 8010 @$80A5> – %  

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

   .

&6+ – %    ,

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

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

 ). L  ()   (-

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

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

. *  &.   # 

 (     . $  

 #  &.  # ( 

  .

&>(8$+&6 )+)6867655< !0 +10$+&+H 1(-

<345()H – #,    

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

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

&>1(3655< (H8>1>I5+A +)+>) – %

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

 %,   '     

     . $ %-

 &.  ,  , #  "-

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

      .

&>$+50&694 – , ,   "-

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

&>3@I65>D $0(03 –  %  ( -

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

#  .

&>3@I655< 1+$@=65(& –  ,  -

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

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

&>@)$ 0 8+&61655< 3+686D –  -

 ,   %    -

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

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

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

= " ) .

&>8+5>$ – ,   " ,

  .

&>8+5>I>D $++680>& –  '

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

(  ,    % %

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

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

      % .

&>8@I$0 &(1 8603(!09(A 8+1@$9(A, 8+(, +)-

3@* –   ,    -

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

. ) (      

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

  #  . $  &&88 -

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

  . /%    

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

 ,   % (   .

&>80> +(*@ –    , ’ 

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

&(1&6165( =()9< 13< 8>08$@&055< 0&+80-

5)+8@ –    ,  -

# ,  #  #   

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

&(1$8>6 0$9(+56856 +&08>)&+ –  -

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

   -#  #. B &0 -

# # #     (  

.

&(1+&(103456 !68(*055< –  

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

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

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

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

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

 .

&(1+&(10345()4 !0 +8@C655< +10$+&+*+

!0$+5+10&)&0 – ,   "

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

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

&(1+&(10345()4 =068(03450 – "% 

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

(,     .

&(180?@&055< –    ’ #,

%   . J ,  %-

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

     ".

&(18<150 !08+(50 300 –  , -

  7      

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

.

&(1)+$+&0 )0&$0 – ,    

      .

&(1)8+I655< +10$+&>? !++&'<!054 – -

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

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

&(1?+1> – - ,   , 

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

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

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

  .

&(1I@7655< =0D50 – -% ,  

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

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

    . L &=  (-

-#)   (). *% -

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

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

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

(")  &=   % % (). &=

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

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

.

&(1C$+1@&055< +10$@ –   -

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

&(I>!5<5>D &>8+5>$ – '  –

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

    ).

&30)5>D $0(03 *+)+108HHI+*+ )@’B$0 –

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

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

. $  &$ –     ,  -

(   % '. &$ 

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

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

. 2  &$   

 %, %%, %, %, %, -

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

 ).

&30)5>$ –    ,  #

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

# %.

&56)$> 1+ 65)(D5+*+ E+51@ @$80A5> –

’ # ()     ’ -

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

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

" ( $% " ). L

 &E@      "

    ,     -

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

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

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

   * ) „$  ”, 

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

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

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

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

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

 %   33,2%. H  

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

 (  . $  &E@ -

     1%   " 

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

   150 ; 2% –   "  

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

 150 .       # -

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

( %   ( 

    1  5%.  ( # 

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

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

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

1)   " ,  %   -

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

   -#    1%; 2) '

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

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

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

   5%; 3)   "   #

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

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

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

    3%; 4) ,  

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

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

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

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

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

  ),   '   +-

 L ),  # ,   # 

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

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

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

 1%; 5) ,   , " , 

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

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

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

  ',  #   -

,   6 %.