Opodatkuvannya v Ukr-Deeva
.pdf
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#. 5.10. R , # '$
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5.3. +'):'>' %>%&/$,?</))=
( . principium – , , ) – ($ " , , ! ,
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#. 5.11. 0
( . “ # >) ( # ” (1776 .))
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% ! – # # # ) ( ) ’$ > ), > &( "$ 7# # $ " , $
" # ) % # & , # < , #&
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> ), ( , # ) ( ) ’ ( > ), # # ,
# $ &(
# # & – ) $# ( # ) ( ) ’$ > )
#. 5.12.
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2.' & # ( $ ) " # # 7 "$.
3.( * # # & ( # # # , $& ) " # # ?
4.# &, & ) ) " # # * )# ( ) >$ ?
5.# &, # # # / $ ) > , > $ /$ # ) # & # # # ?
/<&/))= 1.
7 > / #$ ) > > . ? ) & # .
/<&/))= 2.
7 > #- > / # & ( / ! , > 7 # # > .
/<&/))= 3.
7 # $ < #„ # # ”, # ! * !& ()N 7 "".
/<&/))= 4.
7 * > # # # # # / $ ) > , $ $ /$ # ).
/<&/))= 5.
?’ # 7 # &, / # # & ))’* ?
85
1. %&/$,%</ C'C$#-/ – :#:
) # # & $ / #$ # , ( $ > / * * ! / (- $ # # ;
)) # # & ) ’$ > ) > , < # > ;
) # # & ) ( ) ’$ > ) ) >>$ ! &$ / , < # #" ;
() * & " .
2.%&/$,%</ C'C$#-/ <*&%J+/P/Q:
) - - ; )) & ; ) # # ! & " #/ ; () ( ( / > ; ) & & .
3.#&%A*,/-' >%&/$,%<%; C'C$#-' =, -/,+%#,%)%-*()%H% </P#A= +#H?AB</))= #,%)%-*,' Q:
) ) ’ 7 $; )) / # &;
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5. )/K&*$M >+/<'AM)? %>%&/$,?</))= „C$'-?AB</))= *)<#C$':*K)%; /,$'<)%C$*” >%A=H/Q
<*&>%<*&M. ?$)*C$M >+'):'>? >*&>+'Q-)':M,%; &*=AM)%C$* $/ < $/,%-?:
) ) ( $ # )’* ( #) ’ < # ) ;
)) # # / ! 7 ( ( # ( ; ) &( < ) , # (
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! 7 ) &- $ ) – ) &- $.
86
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> # ( # ) # "$ $ # , # # & ( ( , # " $ " > $ # > # # 7 ! ".
( 7 ! $$" > # ( # , # # ! 7, > $ "$ / ! # ) > / ! ".
6.1. %)=$$= >%&/$,%<%; >%A*$',' $/ ;; )/>+=-'
– $ $ " ('$
& ' ' ' " "$ "
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$* / >$ $ $ # 7$ ( ) #$ ( ) >
$* & # & > & #/ – # , , )’* , # , &(,#$ $ "$ ) >
#. 6.2. 8
8 ! ( $ "’ ' ' ($ , $" ’ " , ' ' "
– $ $ " # " '! .
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$ – –" $,, $ ! " ' ( , ! , ( )
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#. 6.3. D ($
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?- ( # ) &- # (
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#. 6.4. ! ($
89
> ! ($ $ „ $„ (built-in stability), # $; , # '$ ! " $ , " ($) "$* ( ( ) " ' ( ( ! ) ( ( ). / ' ' " " ( ( . 6.4)
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#. 6.5. $ $
J # " ! , ( , '$ ,$ ’ ! . > , # ’ '$ , $ ! " ( '
6 ( „ ” ! " ( , !"$ ' " $
90