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

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

 (  5     ,  -

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

 ,  . &%   # -

    ( 10  % , 

,       , '-

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

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

  .

1+*+&(8 1+8@I655< –  ,    -

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

  ()   . $% '-

%: 1)    %    

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

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

,     ; 3)  

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

.  '%   %  -

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

#,  (   : 1)  -

 (,    ; 2) (-

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

 ; 3)     

,   #.

1+*+&(8 $@(&3(-8+107@ –    

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

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

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

     ( . * 1$

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

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

( .

1+*+&(8 +8651> !6=3( –     -

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

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

   %  . 1+! -

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

#  . ''  1+! 

 ()  .

1+*+&(8 (18<1@ –  ,    -

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

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

% %   .

1+1050 &08()4 – %    

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

, , ,  . + 1& -

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

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

   . &# 1& #  (-

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

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

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

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

1+10$+&0 !08+(50 300 –   

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

  . + , , % 

% ,   ;

, '      "%.

1+10$+&>D $0(03 –    -

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

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

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

  .

1+10$+&( 30*0 – (,   

, , (  ,   (-

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

(% ),  %     

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

 ,     . +-

 ()   1    

/    (% )   -

     1   (-

% ).

1+!&(3 50 )69(03456 &>$+8>)055< &+15>?

7>&>? 86)@8)(& – "%% , %  

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

 # # .

1+$@=65 –    " -

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

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

 ( .

1+$@=6503450 686&(8$0 –  

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

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

   .

1+09(< &>8(&5H&055< – ##% " 

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

1+?(1 E(!>I5+A +)+> – 305>$0 +10$@ !

1+?+1(& E(!>I5>? +)( ! 176863+= D+*+ +?+-

17655< & @$80A5( – -% , #% "

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

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

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

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

; ) ,   –  -

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

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

,   (, #  , "; )  

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

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

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

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

   ),  , #  ,  

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

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

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

#  ),    ( -

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

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

()  /    #

  )  %  ); ) 

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

 );  %,    

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

 ), #  ,    -

  ; )   #  %,

(   ); #)   # -

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

 %)  #%  / 

    ),   

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

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

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

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

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

% , ; )    , 

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

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

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

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

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

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

1+?+1> H176@ –  ,   (

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

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

).

1+?+1> &(1 +6809(D ! $0(03+= –  

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

 %,     %(  

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

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

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

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

   .

1+?+1> ! 176863+= A? +?+17655< & @$80A5( –

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

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

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

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

     %, ( 

),  %  ,  

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

%, (  ),  #  -

    - 

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

%  ).

1+?+1>, +168705( ! 176863 !0 =670=> @$80A5> –

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

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

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

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

# ),  %  , -

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

#  %, (  # ),

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

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

 ).

)

6$)+8 $0(03@ –   # ) 

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

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

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

.

6$)+8 +&08(& – #   '

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

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

      %  ), -

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

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

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

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

6$)+850 ((=+850) $&+0 – %  

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

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

 %      .

6$)+850 160$)09(< – #   

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

 (% .

6$)+850 )@)>1(< –  ( (,  -

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

   .

6$)+85>D $+58+34 –  %-

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

   ( . 6$   % -

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

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

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

! 6$    # , 

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

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

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

. 2’ 6$,  ,   , -

, %   .

6$)+85( +&08> – ,    -

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

6$)+85+-(=+85( +6809(A – # -

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

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

     .

636=65> +10$@ –  ,   -

#: ' , ' ,  ,

#  ,  ,  , -

%  .

6=08*+ –  #    -

  %;   % # -

,     .

6=()(D5>D 1+?(1 –   #,

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

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

  %  (    -

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

      %-

 "  % % ".

6=()(< –    % -

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

# (  #.

6=(65 –  , B L ; 

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

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

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

6568*+*6568@HI( $+=05(A –   -

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

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

.

B1>5>D 05$ 105>? 8+ 305>$(& +10$(& –

H8>1>I5>? +)( –   , -

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

%  <     #

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

# #%  '    #-

   ).

B1>5>D 16870&5>D 86B)8 &>8+5>$(& )>8@

6>3+&+*+, $+54<I5+*+ ( 3+1+&+*+, )>8@ 6>-

3+&+*+ 86$>E($+&05+*+ &>5+*8015+*+, )>8@

6>3+&+*+ 86$>E($+&05+*+ 3+1+&+*+, )>8@-

)>89H &>5+*8015+*+, )>8@-)>89H 3+1+&+*+,

03$+*+345>? 50+A& 0 HH5+&>? &>8+(& – -

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

  " ,  

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

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

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

 = ),      ,

- ,  .

B1>5>D 16870&5>D 86B)8 =()94 !68(*055< –

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

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

  #      -

.

B1>5>D 16870&5>D 86B)8 (18>B=)& 0 +8-

*05(!09(D @$80A5> –   , -

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

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

,  ).    

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

. * %   #  

’  ,    

B18+@, % # ).

B1>5>D !(8, <$>D )80&3<B4)< & @5$0?

8+@)$@ I686! 16870&5>D $+81+5 @$80A5> – ,

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

,   #%  ). -

  %     #%  )-

  (  #   ), -

, , ",   -

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

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

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

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

. B!   #  # -

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

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

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

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

  .

B1>5>D =>5>D 08>E @$80A5> – %

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

     )    

.  B=@     ' (-

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

    . 2-

  B=@   ",  

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

# ,  . +   "%-

  B=@  ) "  -

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

    .

B1>5>D +10+$ –   , -

   ’  . <%  -

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

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

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

 (  ). $ B # -

: 1) " ,  %   

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

   %,     ( # 10

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

)     500 . ; 2)   –

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

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

    50     

   (, , )     1

. .  B "%  "  

.  "      

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

 ( # 20   ( # 200   . ) 

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

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

 % ',  (  50%  # . '

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

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

     B: 6%     -

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

    ; 10%    

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

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

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

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

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

 6%;    ;   

"  ( "  – '  );

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

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

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

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

   " ;   ! ) 

 ;   # "  %

;   .

7>3+&+-$+=@503456 *+)+108)&+ –   -

%   ,    #:

#, ,  , -

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