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

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 ()    ". $

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

 1. – '  )   -

;  1.  ( "  – # ,

 .  1.  #  , 

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

 (.

16+!>0850 1(<345()4 –    -

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

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

  (      

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

   .

16+565 –   " ,  

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

 .

1686*@3H&055< – "     -

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

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

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

16870&0 – %   , %

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

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

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

.

16870&50 &>$+50&I0 )3@70 –  #,

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

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

  ). * 1&)  ,   -

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

16870&50 6$+5+=(I50 +3(>$0 –  -

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

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

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

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

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

   .

16870&50 3+686< –  ,   -

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

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

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

(     #.

16870&50 +10$+&0 )3@70 @$80A5> – -

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

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

#.    1)@ #: # -

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

B% L ;, ,  ;  -

, #  ,   %, -

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

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

 ( –  . 2 

 1)@ 7   #, -

    . $ # -

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

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

,  1)@    ,   -

   : %  – #  -

 ); %  – #  -

  B%  ;, ,  ; 

; %  – #    -

% %, %  , #%,   ’.

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

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

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

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

#  #% (   ( %), '

(   %) #       -

   . ) #% % -

 )  #    BL

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

. ;      %#( -

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

%.  #   ) -

# ; = ).

16870&50 )3@70 & @$80A5( – "% 

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

    "% #  #

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

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

16870&56 ($+=@503456) *+)+108)4$6 +'B1-

5055< – ' ,  # (-

)   ( ; = )-

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

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

  '),  (  

 .

16870&56 !0=+&3655< –  # -

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

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

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

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

  )  " .

16870&56 $0!50I6D)&+ @$80A5> –  -

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

 # # )   #; -

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

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

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

16870&56 $+=689(D56 (18>B=)&+ – -

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

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

 %.

16870&56 =>+ – '%    # 

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

  , #   . H

 :   %. $ 1=   -

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

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

 . 1=    #

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

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

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

#   .

16870&56 @5(0856 (18>B=)&+ – ,

    #   -

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

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

  # .

16870&5>D H176 – . H176 16870&5>D.

16870&5>D (5&6)>9(D5>D $861> –  -

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

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

,     

 # %

.

16870&5>D 86B)8 E(!>I5>? +)( – 305>$(&

+10$(& – %  , %  -

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

    (' #)  # 

 #  "     ,  -

   ). !  

18E+ % #  

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

"%% , %     #.

16870&5>D 86!68& – % #%  -

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

,  . )  18  #-

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

  ).

16870&5( +10$+&( (5)6$9(A –  

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

 . 2 " 1( :  

   #   ;   -

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

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

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

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

   .

16870&5( +)3@*> – -  , '-

       -

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

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

  ,     (

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

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

  .  1   ,  (-

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

".

16870&5( 9(34+&( E+51> –  ",  -

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

      #  "

   .

168>&0>& – % ,   

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

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

  %.  () "  

      . 1.

    .

16E(9> H176@ –   # 

% .

16965803(!09(< –     "-

%   (  . 1.  -

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

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

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

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

     .

16965803(!+&056 !&61655< +$0!5>$(& +-

10$+&+A 1(<345+)( – %  ,

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

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

.

176$-+ – (    , 

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

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

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

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

 (  .

1768630 +10$+&+*+ 80&0 – , , -

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

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

    .

176863+ +10$@ – %    -

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

  1    ’ -

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

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

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

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

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

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

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

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

  '  , #  %

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

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

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

 ,    ,  ('-

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

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

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

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

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

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

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

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

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

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

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

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

(% "%, , (  ). $

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

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

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

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

   #    

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

,  #  (  ,  -

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

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

     ,   

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

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

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

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

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

    ; ) %,   

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

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

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

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

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

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

 ".

1>&(1651 –   ’ , 

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

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

#. $  1.  #, % %  -

 –       

 .  1.  # #, %

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

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

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

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

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

%  % (   1.

1>)$0@5 –  ,    

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

 %  #. @ #-

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

1>)$+5 –  #  () 

   ,    % , 

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

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

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

  % .

1>)$869(D50 E()$03450 +3(>$0 –  -

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

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

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

 .

1(3+&0 86@09(< –  # "

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

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

  .

1+8+&(345( 6$)+85( +=67655< – #

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

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

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

.

1+8+&(345( +768&@&055< –  

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

 ,      '

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

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

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

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

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

%, , , ,   -

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

%  '     ( -

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

 % "   1.

1+&*+)8+$+&>D 1+*+&(8 ($+580$) – -%

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

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

      ",  #

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

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

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

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

( ( #  9    % -

(     ().

1+&*+)8+$+&( !++&'<!055< *+)+108HHI+-

*+ )@’B$0 –  ’ , "-

   , :  -

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

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

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

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

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

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

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

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

 % # .

1+&*+)8+$+&( E(505)+&( (5&6)>9(A (18>-

B=)& –     ( , 

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

 . 1E(    .

1+*+&(8 6!+305+*+ $+8>)@&055< =0D5+= –

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

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

,   '    %.

1+*+&(8 108@&055< –  ,    

  %  %  . 11 #-

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

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

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

   .

1+*+&(8 1+&*+)8+$+&+*+ )80?@&055< 7>< –

  #   10   (, % -