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

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&56)$> 50 !0*0345+++&’<!$+&6 16870&56

)+9(03456 )80?@&055< &(1 56K0)5+*+ &>01-

$@ 50 &>8+5>9&( 0 8+E6)(D5+*+ !0?&+8H-

&055<, <$( )8>I>5>3> &80@ 8096!105+)( –

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

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

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

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

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

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

,        -

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

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

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

 * ) „$  ”,   -

    " . ' 2007 .  67 -

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

 0,66 ( 1 )  13,60% ( 67 ). '% -

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

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

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

&56)$> 50 !0*0345+++&’<!$+&6 16870&56 )+-

9(03456 )80?@&055< 50 &>01+$ 6!8+(< –

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

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

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

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

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

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

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

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

 , %   * )

„$  ”,      -

 "    1,3%. '%  -

       0,5%  

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

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

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

 " .

&56)$> 50 !0*0345+++&’<!$+&6 16870&56 )+-

9(03456 )80?@&055< @ !&’<!$@ ! >=I0)+&+H

&80+H 8096!105+)( – ’ # () 

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

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

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

     1,5%   "

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

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

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

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

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

     " . '%-

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

    0,5%  ,    -

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

   1% –     # -

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

&56)$> 50 ++&’<!$+&6 )+9(03456 )80?@&05-

5< –  ,     #-

 # " ) % #   -

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

 ,    $% " ),  

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

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

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

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

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

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

   ).

&5@8(C5< +8*(&3< – "  -

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

 '   " ,  

    # ,  # 

    ,  .

&+1> –   (, , ),  

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

&+1> (1!6=5( – ,   #  

        

   " .

&+1> +&68?56&( –    ',  -

  % .

&+1+$+8>)@&055< –   ( '-

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

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

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

  ( ’).

&+3+568 – " ,   % -

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

 % .

*0805 – #% , , , -

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

    ' ( . *. 

     '.

*08=+5(!09(< +10$(& –   "

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

,  #  #  . L-

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

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

       

(2&).

*(68=08$6 –   -

 ,    3000 .   -

  (( 15   %)

   .

*+3+*80E(I5>D !0?>)5>D 636=65 – "-

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

     #  #, 

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

 %  .

*+8(3$0 – % %, %  ( -

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

   38–56%     -

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

,  ,     *. E –

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

    . *.  )  

 .

*+)+108)4$0 1(<345()4 – -  ,

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

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

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

, %  .

*+)+108)4$6 +'B15055< – ' ,

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

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

*+)+108)4$6 +&08>)&+ –   (% -

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

 /  ( '  %

   -

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

*+)+108)4$>D )@1 – #%   ( 

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

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

. 2   *)  ;

), * ) "$ %", E -

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

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

 + L ). * *) :   

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

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

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

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

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

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

 *); % *); +% *) ).

*+)+108)4$( +6809(A – "  

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

  " . $  *+ –   ,  -

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

.

*+)+108H&055< – % ()  -

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

*++&0 8+1@$9(< & +6809(A ! 10&0345>94$+H

)>8+&>5+H –  (),   

  (  ,  

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

   #   .

*80345>D (!56) – , '  (

, (  ,    ( 

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

(   ( (  %  %-

% ".

*8>&5< – (  ), # ;-

 #  1996 . '   ( 

; L,     ,   -

,  "  .

*8+=01<5>5 – ,  #  % -

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

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

*8+=01<5>5 @$80A5> – ,   -

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

  ). $%  

)  ; )  ( -

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

 ,     #. *@  #  % 

# )  % (% #. )   -

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

 '.

*8+C+&0 )>)6=0 – "  (  

. 2  *)  % ( -

; ( ; % ;   ( -

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

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

( .

*8+C+&6 !++&'<!055< – ' # -

   (    -

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

  ).

*@1&(3 – % ,    

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

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

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

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

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

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

*@=05(0850 1++=+*0 –   

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

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

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

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

 *1  )   ,     ' 

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

 " ,  % ,

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

,   ( ",   -

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

 " . *1   %   %-

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

      * ) "$

%  % ". *1   -

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

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

  ),   .



10&0345>94$0 )>8+&>50, K+ &>$+8>)+&@B4-

)< & !+&5(C54+6$+5+=(I5>? &(15+)>50? – -

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

    )    -

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

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

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

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

( .

108@&055< –     %

,   , %  .

100 &>5>$5655< +10$+&>? !++&'<!054 !

+10$@ 50 1+105@ &08()4 – ,    -

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

  (,  :    (, ): 1)

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

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

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

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

 ,     –   

(  % ,    ;

2)   # ,    () – 

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

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

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

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

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

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

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

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

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

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

' #   "  , 

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

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

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

  '  ()

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

 ' "  ()   

().    ' 

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

 (   #  (  % -

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

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

'   ()    "

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

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

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

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

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

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

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

100 &>5>$5655< 80&0 50 +10$+&>D $86-

1> 305>$0 +10$@ 50 1+105@ &08()4 – 

% (  %: 1)    (  -

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

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

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

% ; 2)     , 

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

).  %   ()  (, -

)        -

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

)     "  ' "-

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

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

100 !(34C655< &03+&>? &>80 &>8+5>9-

&0 (+(*@) 305>$0 +10$@ 50 8>@+$ (1-

8>B=)& – ,    % , 

  -  %,   (: 1)  -

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

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

      ; 2)   -

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

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

). $,        (-

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

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

 "   ( ). $

%  %  ,  :   -

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

    %      "-

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

  % '   ,  

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

  (    – #  (),  

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

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

  (     ).

100 !(34C655< &03+&+*+ 1+?+1@ 305>$0

+10$@ 50 8>@+$ (18>B=)& – ,  -

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

%,   (: 1)    (  -

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

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

#  (, )   –   -

    ,     –  

  % ,    ;

2)   # ,    () –  "-

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

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

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

  (    ( -

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

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

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

    , #, %-

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

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

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

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

 #  (  %  

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

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

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

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

) .

16(+8 –   " ,   ( 

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

.

16$30805 –   " ,  % -

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

 %  ).

16=(5* –       -

, #       -

,  # #   .

16+!> (&$301) – (  %   %

",   )   % ,  

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

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

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

   . * 1. # %  "