admin_podatkiv_kalinesku

ȺȾɆȱɇȱɋɌɊɍȼȺɇɇə ɉɈȾȺɌɄȱȼ

ɝ) ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɧɟ ɞɨɩɭɫɤɚɽ ɩɨɞɚɬɤɨɜɨɝɨ ɤɟɪɭɸɱɨɝɨ ɞɨ ɫɤɥɚɞɟɧɧɹ ɚɤɬɚ ɨɩɢɫɭ ɦɚɣɧɚ, ɹɤɟ ɩɟɪɟɞɚɽɬɶɫɹ ɜ ɩɨɞɚɬɤɨɜɭ ɡɚɫɬɚɜɭ, ɬɚ/ɚɛɨ ɚɤɬɚ ɨɩɢɫɭ (ɜɢɞɿɥɟɧɧɹ) ɦɚɣɧɚ ɞɥɹ ɣɨɝɨ ɩɪɨɞɚɠɭ;

ɞ) ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɜɿɞɦɨɜɥɹɽɬɶɫɹ ɜɿɞ ɩɪɨɜɟɞɟɧɧɹ ɞɨɤɭɦɟɧɬɚɥɶɧɨʀ ɩɟɪɟɜɿɪɤɢ ɡɚ ɧɚɹɜɧɨɫɬɿ ɡɚɤɨɧɧɢɯ ɩɿɞɫɬɚɜ ɞɥɹ ɰɶɨɝɨ ɚɛɨ ɜɿɞ ɞɨɩɭɫɤɭ ɩɨɫɚɞɨɜɢɯ ɨɫɿɛ ɩɨɞɚɬɤɨɜɨɝɨ ɨɪɝɚɧɭ ɞɨ ɨɛɫɬɟɠɟɧɧɹ ɩɪɢɦɿɳɟɧɶ, ɳɨ ɜɢɤɨɪɢɫɬɨɜɭɸɬɶɫɹ ɞɥɹ ɨɞɟɪɠɚɧɧɹ ɞɨɯɨɞɿɜ ɚɛɨ ɩɨɜ’ɹɡɚɧɿ ɡ ɨɬɪɢɦɚɧɧɹɦ ɿɧɲɢɯ ɨɛ’ɽɤɬɿɜ ɨɩɨɞɚɬɤɭɜɚɧɧɹ, ɟɥɟɤɬɪɨɧɧɢɯ ɤɨɧɬɪɨɥɶɧɨ-ɤɚɫɨɜɢɯ ɚɩɚɪɚɬɿɜ, ɤɨɦɩ’ɸɬɟɪɧɢɯ ɫɢɫɬɟɦ, ɳɨ ɡɚɫɬɨɫɨɜɭɸɬɶɫɹ ɞɥɹ ɪɨɡɪɚɯɭɧɤɿɜ ɡɚ ɝɨɬɿɜɤɭ ɚɛɨ ɡ ɜɢɤɨɪɢɫɬɚɧɧɹɦ ɤɚɪɬɨɤ ɩɥɚɬɿɠɧɢɯ ɫɢɫɬɟɦ, ɫɢɫɬɟɦ ɿ ɡɚɫɨɛɿɜ ɲɬɪɢɯɨɜɨɝɨ ɤɨɞɭɜɚɧɧɹ;

ɽ) ɧɟɦɚɽ ɫɜɿɞɨɰɬɜɚ ɩɪɨ ɞɟɪɠɚɜɧɭ ɪɟɽɫɬɪɚɰɿɸ ɫɭɛ’ɽɤɬɿɜ ɩɿɞɩɪɢɽɦɧɢɰɶɤɨʀ ɞɿɹɥɶɧɨɫɬɿ, ɫɩɟɰɿɚɥɶɧɢɯ ɞɨɡɜɨɥɿɜ (ɥɿɰɟɧɡɿɣ) ɧɚ ʀʀ ɡɞɿɣɫɧɟɧɧɹ, ɬɨɪɝɨɜɢɯ ɩɚɬɟɧɬɿɜ, ɫɟɪɬɢɮɿɤɚɬɿɜ ɜɿɞɩɨɜɿɞɧɨɫɬɿ ɟɥɟɤɬɪɨɧɧɢɯ ɤɨɧɬɪɨɥɶɧɨ-ɤɚɫɨɜɢɯ ɚɩɚɪɚɬɿɜ, ɤɨɦɩ’ɸɬɟɪɧɢɯ ɫɢɫɬɟɦ;

ɠ) ɨɫɨɛɚ ɧɟ ɡɚɪɟɽɫɬɪɨɜɚɧɚ ɹɤ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɜ ɨɪɝɚɧɿ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ, ɹɤɳɨ ɬɚɤɚ ɪɟɽɫɬɪɚɰɿɹ ɽ ɨɛɨɜ’ɹɡɤɨɜɨɸ ɜɿɞɩɨɜɿɞɧɨ ɞɨ ɡɚɤɨɧɭ, ɚɛɨ ɹɤɳɨ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ, ɳɨ ɨɬɪɢɦɚɜ ɩɨɞɚɬɤɨɜɟ ɩɨɜɿɞɨɦɥɟɧɧɹ ɚɛɨ ɦɚɽ ɩɨɞɚɬɤɨɜɢɣ ɛɨɪɝ, ɩɟɪɟɜɨɞɢɬɶ ɚɤɬɢɜɢ ɡɚ ɦɟɠɿ ɍɤɪɚʀɧɢ, ɩɪɢɯɨɜɭɽ ʀɯ ɚɛɨ ɩɟɪɟɞɚɽ ɿɧɲɢɦ ɨɫɨɛɚɦ.

Ʉɪɿɦ ɩɿɞɫɬɚɜ ɞɥɹ ɜɢɧɢɤɧɟɧɧɹ, ɜɿɞɦɿɧɧɿɫɬɶ ɚɞɦɿɧɿɫɬɪɚɬɢɜɧɨɝɨ ɚɪɟɲɬɭ ɚɤɬɢɜɿɜ ɜɿɞ ɩɨɞɚɬɤɨɜɨʀ ɡɚɫɬɚɜɢ ɩɨɥɹɝɚɽ ɭ ɬɚɤɨɦɭ:

1)ɩɪɢ ɩɨɞɚɬɤɨɜɿɣ ɡɚɫɬɚɜɿ ɩɥɚɬɧɢɤ ɦɨɠɟ ɤɨɪɢɫɬɭɜɚɬɢɫɹ ɫɜɨʀɦɢ ɨɫɧɨɜɧɢɦɢ ɮɨɧɞɚɦɢ ɛɟɡ ɭɡɝɨɞɠɟɧɧɹ ɡ ɩɨɞɚɬɤɨɜɢɦ ɨɪɝɚɧɨɦ, ɚ ɩɪɢ ɚɪɟɲɬɿ — ɬɿɥɶɤɢ ɡɚ ɡɝɨɞɨɸ ɩɨɞɚɬɤɨɜɨɝɨ ɨɪɝɚɧɭ;

2)ɩɪɢ ɩɨɞɚɬɤɨɜɿɣ ɡɚɫɬɚɜɿ ɩɥɚɬɧɢɤ ɦɨɠɟ ɜɿɞɱɭɠɭɜɚɬɢ ɬɨɜɚɪɢ ɣ ɝɨɬɨɜɭ ɩɪɨɞɭɤɰɿɸ ɡɚ ɝɪɨɲɿ ɡɚ ɰɿɧɚɦɢ, ɧɟ ɧɢɠɱɢɦɢ ɜɿɞ ɡɜɢɱɚɣɧɢɯ,

ɚɩɪɢ ɚɪɟɲɬɿ — ɧɟ ɦɨɠɟ;

3)ɩɪɢ ɩɨɞɚɬɤɨɜɿɣ ɡɚɫɬɚɜɿ ɜɢɧɢɤɚɽ ɩɪɿɨɪɢɬɟɬ ɩɨɞɚɬɤɨɜɨɝɨ ɨɪɝɚɧɭ ɧɚ ɡɚɞɨɜɨɥɟɧɧɹ ɣɨɝɨ ɜɢɦɨɝ ɡɚ ɪɚɯɭɧɨɤ ɜɚɪɬɨɫɬɿ ɰɶɨɝɨ ɦɚɣɧɚ,

ɚɩɪɢ ɚɪɟɲɬɿ — ɧɟ ɜɢɧɢɤɚɽ.

Ɍɚɤɢɦ ɱɢɧɨɦ, ɩɨɞɚɬɤɨɜɚ ɡɚɫɬɚɜɚ ɦɟɧɲɨɸ ɦɿɪɨɸ ɨɛɦɟɠɭɽ ɫɜɨɛɨɞɭ ɩɥɚɬɧɢɤɚ ɣ ɡɚɛɟɡɩɟɱɭɽ ɩɪɚɜɚ ɞɟɪɠɚɜɢ ɧɚ ɦɨɠɥɢɜɟ ɦɚɣɛɭɬɧɽ ɫɬɹɝɧɟɧɧɹ ɦɚɣɧɚ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ.

Ⱥɪɟɲɬ ɚɤɬɢɜɿɜ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɦɨɠɟ ɡɞɿɣɫɧɸɜɚɬɢɫɹ ɭ ɞɜɨɯ ɮɨɪɦɚɯ [39, ɫɬ. 94 ɩ. 5]:

1) ɩɨɜɧɢɦ ɚɪɟɲɬɨɦ ɜɢɡɧɚɽɬɶɫɹ ɜɢɤɥɸɱɧɚ ɡɚɛɨɪɨɧɚ ɩɥɚɬɧɢɤɭ ɩɨɞɚɬɤɿɜ ɧɚ ɪɟɚɥɿɡɚɰɿɸ ɩɪɚɜ ɪɨɡɩɨɪɹɞɠɟɧɧɹ ɚɛɨ ɤɨɪɢɫɬɭɜɚɧɧɹ ɚɤɬɢɜɚɦɢ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ. ɉɪɢ ɜɢɥɭɱɟɧɧɿ ɚɤɬɢɜɿɜ ɪɢɡɢɤ, ɩɨɜ’ɹɡɚɧɢɣ ɡ ʀɯɧɿɦ ɡɛɟɪɿɝɚɧɧɹɦ ɚɛɨ ɜɬɪɚɬɨɸ ʀɯɧɿɯ ɮɭɧɤɰɿɨɧɚɥɶ-

141

ɊɈɁȾȱɅ 8. ɉɈȾȺɌɄɈȼȺ ɁȺɋɌȺȼȺ. ȺȾɆȱɇȱɋɌɊȺɌɂȼɇɂɃ …

ɧɢɯ ɱɢ ɫɩɨɠɢɜɱɢɯ ɹɤɨɫɬɟɣ, ɩɨɤɥɚɞɚɽɬɶɫɹ ɧɚ ɨɪɝɚɧ, ɳɨ ɩɪɢɣɧɹɜ ɪɿɲɟɧɧɹ ɩɪɨ ɬɚɤɭ ɡɚɛɨɪɨɧɭ;

2) ɭɦɨɜɧɢɣ ɚɪɟɲɬ ɨɡɧɚɱɚɽ ɨɛɦɟɠɟɧɧɹ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɳɨɞɨ ɪɟɚɥɿɡɚɰɿʀ ɩɪɚɜ ɜɥɚɫɧɨɫɬɿ ɧɚ ɬɚɤɿ ɚɤɬɢɜɢ, ɹɤɟ ɩɨɥɹɝɚɽ ɜ ɨɛɨɜ’ɹɡɤɨɜɨɦɭ ɩɨɩɟɪɟɞɧɶɨɦɭ ɨɬɪɢɦɚɧɧɿ ɞɨɡɜɨɥɭ ɤɟɪɿɜɧɢɤɚ ɜɿɞɩɨɜɿɞɧɨɝɨ ɩɨɞɚɬɤɨɜɨɝɨ ɨɪɝɚɧɭ ɧɚ ɡɞɿɣɫɧɟɧɧɹ ɛɭɞɶ-ɹɤɨʀ ɨɩɟɪɚɰɿʀ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɡ ɬɚɤɢɦɢ ɚɤɬɢɜɚɦɢ. ɍɦɨɜɨɸ ɧɚɞɚɧɧɹ ɬɚɤɨɝɨ ɞɨɡɜɨɥɭ ɤɟɪɿɜɧɢɤɨɦ ɩɨɞɚɬɤɨɜɨɝɨ ɨɪɝɚɧɭ ɽ ɜɢɫɧɨɜɨɤ ɩɨɞɚɬɤɨɜɨɝɨ ɤɟɪɭɸɱɨɝɨ ɫɬɨɫɨɜɧɨ ɬɨɝɨ, ɳɨ ɡɞɿɣɫɧɟɧɧɹ ɨɤɪɟɦɨʀ ɨɩɟɪɚɰɿʀ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɧɟ ɩɪɢɡɜɟɞɟ ɞɨ ɡɛɿɥɶɲɟɧɧɹ ɣɨɝɨ ɩɨɞɚɬɤɨɜɨɝɨ ɛɨɪɝɭ ɚɛɨ ɞɨ ɡɦɟɧɲɟɧɧɹ ɣɦɨɜɿɪɧɨɫɬɿ ɣɨɝɨ ɩɨɝɚɲɟɧɧɹ. ɏɚɪɚɤɬɟɪɢɫɬɢɤɢ ɜɢɞɿɜ ɚɞɦɿɧɿɫɬɪɚɬɢɜɧɨɝɨ ɚɪɟɲɬɭ ɚɤɬɢɜɿɜ ɩɪɟɞɫɬɚɜɥɟɧɚ ɭ ɬɚɛɥ. 8.1.

Ɍɚɛɥɢɰɹ 8.1

ɏȺɊȺɄɌȿɊɂɋɌɂɄɂ ȼɂȾȱȼ ȺȾɆȱɇȱɋɌɊȺɌɂȼɇɈȽɈ ȺɊȿɒɌɍ ȺɄɌɂȼȱȼ

142

ȺȾɆȱɇȱɋɌɊɍȼȺɇɇə ɉɈȾȺɌɄȱȼ

ɉɪɨɞɨɜɠɟɧɧɹ ɬɚɛɥ. 8.1

Ɋɿɡɧɨɜɢɞɢ ɚɞɦɿɧɿɫɬɪɚɬɢɜɧɨɝɨ ɚɪɟɲɬɭ ɚɤɬɢɜɿɜ

143

ɊɈɁȾȱɅ 8. ɉɈȾȺɌɄɈȼȺ ɁȺɋɌȺȼȺ. ȺȾɆȱɇȱɋɌɊȺɌɂȼɇɂɃ …

Ɋɿɲɟɧɧɹ ɩɪɨ ɡɚɫɬɨɫɭɜɚɧɧɹ ɚɪɟɲɬɭ ɚɤɬɢɜɿɜ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɧɚɞɫɢɥɚɽɬɶɫɹ [22, ɫɬ. 9 ɩ. 3; 39, ɫɬ. 94 ɩ. 6]:

ɚ) ɛɚɧɤɚɦ, ɳɨ ɨɛɫɥɭɝɨɜɭɸɬɶ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ, ɡ ɜɢɦɨɝɨɸ ɬɢɦɱɚɫɨɜɨɝɨ ɩɪɢɩɢɧɟɧɧɹ ɜɢɞɚɬɤɨɜɢɯ ɨɩɟɪɚɰɿɣ ɡɚ ɪɚɯɭɧɤɚɦɢ ɬɚɤɨɝɨ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ (ɹɤɳɨ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɭ ɽ ɛɚɧɤ — ɡ ɜɢɦɨɝɨɸ ɩɪɢɩɢɧɟɧɧɹ ɜɢɞɚɬɤɨɜɢɯ ɨɩɟɪɚɰɿɣ ɡɚ ɜɥɚɫɧɢɦɢ ɪɚɯɭɧɤɚɦɢ), ɤɪɿɦ ɨɩɟɪɚɰɿɣ ɡ:

—ɩɨɝɚɲɟɧɧɹ ɩɨɞɚɬɤɨɜɢɯ ɡɨɛɨɜ’ɹɡɚɧɶ ɬɚ ɩɨɞɚɬɤɨɜɨɝɨ ɛɨɪɝɭ;

—ɫɩɥɚɬɢ ɛɨɪɝɭ ɡɚ ɜɢɤɨɧɚɜɱɢɦɢ ɞɨɤɭɦɟɧɬɚɦɢ ɚɛɨ ɡɚ ɡɚɞɨɜɨɥɟɧɢɦɢ ɩɪɟɬɟɧɡɿɹɦɢ ɭ ɩɨɪɹɞɤɭ ɞɨɚɪɛɿɬɪɚɠɧɨɝɨ ɜɪɟɝɭɥɸɜɚɧɧɹ ɫɩɨɪɿɜ, ɹɤɳɨ ɬɚɤɿ ɜɢɤɨɧɚɜɱɿ ɞɨɤɭɦɟɧɬɢ ɚɛɨ ɩɪɟɬɟɧɡɿʀ ɧɚɛɭɥɢ ɸɪɢɞɢɱɧɨʀ ɫɢɥɢ ɞɨ ɦɨɦɟɧɬɭ ɜɢɧɢɤɧɟɧɧɹ ɩɪɚɜɚ ɩɨɞɚɬɤɨɜɨʀ ɡɚɫɬɚɜɢ. Ɂɜɿɥɶɧɟɧɧɹ ɤɨɲɬɿɜ ɡ-ɩɿɞ ɚɪɟɲɬɭ ɛɚɧɤ ɚɛɨ ɿɧɲɚ ɮɿɧɚɧɫɨɜɚ ɭɫɬɚɧɨɜɚ ɡɞɿɣɫɧɸɽ ɡɚ ɪɿɲɟɧɧɹɦ ɫɭɞɭ;

ɛ) ɩɥɚɬɧɢɤɭ ɩɨɞɚɬɤɿɜ ɡ ɜɢɦɨɝɨɸ ɬɢɦɱɚɫɨɜɨʀ ɡɚɛɨɪɨɧɢ ɜɿɞɱɭɠɟɧɧɹ ɣɨɝɨ ɚɤɬɢɜɿɜ;

144

ȺȾɆȱɇȱɋɌɊɍȼȺɇɇə ɉɈȾȺɌɄȱȼ

ɜ) ɿɧɲɢɦ ɨɫɨɛɚɦ, ɭ ɜɨɥɨɞɿɧɧɿ, ɪɨɡɩɨɪɹɞɠɟɧɧɿ ɚɛɨ ɤɨɪɢɫɬɭɜɚɧɧɿ ɹɤɢɯ ɩɟɪɟɛɭɜɚɸɬɶ ɚɤɬɢɜɢ ɬɚɤɨɝɨ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ, ɡ ɜɢɦɨɝɨɸ ɬɢɦɱɚɫɨɜɨʀ ɡɚɛɨɪɨɧɢ ʀɯ ɜɿɞɱɭɠɟɧɧɹ.

Ɏɭɧɤɰɿʀ ɜɢɤɨɧɚɜɰɹ ɪɿɲɟɧɧɹ ɩɪɨ ɚɪɟɲɬ ɚɤɬɢɜɿɜ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɩɨɤɥɚɞɚɸɬɶɫɹ ɧɚ ɩɨɞɚɬɤɨɜɨɝɨ ɤɟɪɭɸɱɨɝɨ ɚɛɨ ɿɧɲɨɝɨ ɩɪɚɰɿɜɧɢɤɚ ɩɨɞɚɬɤɨɜɨɝɨ ɨɪɝɚɧɭ, ɩɪɢɡɧɚɱɟɧɨɝɨ ɣɨɝɨ ɤɟɪɿɜɧɢɤɨɦ (ɚɛɨ ɡɚɫɬɭɩɧɢɤɨɦ).

Ⱥɪɟɲɬ ɦɚɣɧɚ ɦɨɠɟ ɛɭɬɢ ɬɚɤɨɠ ɡɚɫɬɨɫɨɜɚɧɢɣ ɞɨ ɬɨɜɚɪɿɜ, ɹɤɿ ɜɢɝɨɬɨɜɥɹɸɬɶɫɹ, ɡɛɟɪɿɝɚɸɬɶɫɹ, ɩɟɪɟɦɿɳɭɸɬɶɫɹ ɚɛɨ ɪɟɚɥɿɡɭɸɬɶɫɹ ɡ ɩɨɪɭɲɟɧɧɹɦ ɩɪɚɜɢɥ, ɜɢɡɧɚɱɟɧɢɯ ɦɢɬɧɢɦ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ ɍɤɪɚʀɧɢ ɱɢ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ ɡ ɩɢɬɚɧɶ ɨɩɨɞɚɬɤɭɜɚɧɧɹ ɚɤɰɢɡɧɢɦ ɩɨɞɚɬɤɨɦ, ɬɚ ɬɨɜɚɪɿɜ, ɭ ɬɨɦɭ ɱɢɫɥɿ ɜɚɥɸɬɧɢɯ ɰɿɧɧɨɫɬɟɣ, ɹɤɿ ɩɪɨɞɚɸɬɶɫɹ ɡ ɩɨɪɭɲɟɧɧɹɦ ɩɨɪɹɞɤɭ, ɜɢɡɧɚɱɟɧɨɝɨ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ, ɹɤɳɨ ʀɯ ɜɥɚɫɧɢɤɚ ɧɟ ɜɫɬɚɧɨɜɥɟɧɨ [39, ɫɬ. 94 ɩ. 7].

ɍ ɰɶɨɦɭ ɜɢɩɚɞɤɭ ɫɥɭɠɛɨɜɿ (ɩɨɫɚɞɨɜɿ) ɨɫɨɛɢ ɤɨɧɬɪɨɥɸɸɱɢɯ ɨɪɝɚɧɿɜ ɚɛɨ ɿɧɲɢɯ ɩɪɚɜɨɨɯɨɪɨɧɧɢɯ ɨɪɝɚɧɿɜ ɜɿɞɩɨɜɿɞɧɨ ɞɨ ʀɯ ɩɨɜɧɨɜɚɠɟɧɶ ɬɢɦɱɚɫɨɜɨ ɡɚɬɪɢɦɭɸɬɶ ɬɚɤɟ ɦɚɣɧɨ ɿɡ ɫɤɥɚɞɟɧɧɹɦ ɩɪɨɬɨɤɨɥɭ, ɹɤɢɣ ɩɨɜɢɧɟɧ ɦɿɫɬɢɬɢ ɜɿɞɨɦɨɫɬɿ ɩɪɨ ɩɪɢɱɢɧɢ ɬɚɤɨɝɨ ɡɚɬɪɢɦɚɧɧɹ ɡ ɩɨɫɢɥɚɧɧɹɦ ɧɚ ɩɨɪɭɲɟɧɧɹ ɤɨɧɤɪɟɬɧɨʀ ɡɚɤɨɧɨɞɚɜɱɨʀ ɧɨɪɦɢ; ɨɩɢɫ ɦɚɣɧɚ, ɣɨɝɨ ɪɨɞɨɜɢɯ ɨɡɧɚɤ ɿ ɤɿɥɶɤɨɫɬɿ; ɜɿɞɨɦɨɫɬɿ ɩɪɨ ɨɫɨɛɭ (ɨɫɨɛɢ), ɜ ɹɤɨʀ ɛɭɥɨ ɜɢɥɭɱɟɧɨ ɬɚɤɿ ɬɨɜɚɪɢ (ɡɚ ʀɯ ɧɚɹɜɧɨɫɬɿ); ɩɟɪɟɥɿɤ ɩɪɚɜ ɬɚ ɨɛɨɜ’ɹɡɤɿɜ ɬɚɤɢɯ ɨɫɿɛ, ɳɨ ɜɢɧɢɤɚɸɬɶ ɭ ɡɜ’ɹɡɤɭ ɡ ɬɚɤɢɦ ɜɢɥɭɱɟɧɧɹɦ. Ɏɨɪɦɚ ɡɚɡɧɚɱɟɧɨɝɨ ɩɪɨɬɨɤɨɥɭ ɡɚɬɜɟɪɞɠɭɽɬɶɫɹ Ʉɚɛɿɧɟɬɨɦ Ɇɿɧɿɫɬɪɿɜ ɍɤɪɚʀɧɢ [95], ɳɨ ɩɪɟɞɫɬɚɜɥɟɧɚ ɭ ɞɨɞ. Ʉ.

Ʉɟɪɿɜɧɢɤ ɩɿɞɪɨɡɞɿɥɭ ɩɪɚɜɨɨɯɨɪɨɧɧɨɝɨ ɨɪɝɚɧɭ, ɭ ɩɿɞɩɨɪɹɞɤɭɜɚɧɧɿ ɹɤɨɝɨ ɩɟɪɟɛɭɜɚɽ ɫɥɭɠɛɨɜɚ (ɩɨɫɚɞɨɜɚ) ɨɫɨɛɚ, ɹɤɚ ɫɤɥɚɥɚ ɩɪɨɬɨɤɨɥ ɩɪɨ ɬɢɦɱɚɫɨɜɟ ɡɚɬɪɢɦɚɧɧɹ ɦɚɣɧɚ, ɡɨɛɨɜ’ɹɡɚɧɢɣ ɧɟɜɿɞɤɥɚɞɧɨ ɩɨɿɧɮɨɪɦɭɜɚɬɢ ɤɟɪɿɜɧɢɤɚ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ (ɣɨɝɨ ɡɚɫɬɭɩɧɢɤɚ), ɧɚ ɬɟɪɢɬɨɪɿʀ ɹɤɨɝɨ ɡɞɿɣɫɧɟɧɨ ɬɚɤɟ ɡɚɬɪɢɦɚɧɧɹ, ɡ ɨɛɨɜ’ɹɡɤɨɜɢɦ ɜɪɭɱɟɧɧɹɦ ɩɪɢɦɿɪɧɢɤɚ ɩɪɨɬɨɤɨɥɭ.

ɇɚ ɩɿɞɫɬɚɜɿ ɜɿɞɨɦɨɫɬɟɣ, ɡɚɡɧɚɱɟɧɢɯ ɭ ɩɪɨɬɨɤɨɥɿ, ɤɟɪɿɜɧɢɤ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ (ɣɨɝɨ ɡɚɫɬɭɩɧɢɤ) ɩɪɢɣɦɚɽ ɪɿɲɟɧɧɹ ɩɪɨ ɧɚɤɥɚɞɟɧɧɹ ɚɪɟɲɬɭ ɧɚ ɬɚɤɟ ɦɚɣɧɨ ɚɛɨ ɜɿɞɦɨɜɭ ɜ ɧɶɨɦɭ ɲɥɹɯɨɦ ɧɟɩɪɢɣɧɹɬɬɹ ɬɚɤɨɝɨ ɪɿɲɟɧɧɹ.

Ɋɿɲɟɧɧɹ ɩɪɨ ɧɚɤɥɚɞɟɧɧɹ ɚɪɟɲɬɭ ɧɚ ɦɚɣɧɨ ɩɨɜɢɧɧɟ ɛɭɬɢ ɩɪɢɣɧɹɬɟ ɞɨ 24 ɝɨɞɢɧɢ ɪɨɛɨɱɨɝɨ ɞɧɹ, ɳɨ ɧɚɫɬɚɽ ɡɚ ɞɧɟɦ ɫɤɥɚɞɟɧɧɹ ɩɪɨɬɨɤɨɥɭ ɩɪɨ ɬɢɦɱɚɫɨɜɟ ɡɚɬɪɢɦɚɧɧɹ ɦɚɣɧɚ, ɚɥɟ ɤɨɥɢ ɜɿɞɩɨɜɿɞɧɨ ɞɨ ɡɚɤɨɧɨɞɚɜɫɬɜɚ ɍɤɪɚʀɧɢ ɨɪɝɚɧ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɡɚɤɿɧɱɭɽ ɪɨɛɨɬɭ ɪɚɧɿɲɟ, ɬɨ ɬɚɤɢɣ ɫɬɪɨɤ ɡɚɤɿɧɱɭɽɬɶɫɹ ɧɚ ɱɚɫ ɬɚɤɨɝɨ ɡɚɤɿɧɱɟɧɧɹ ɪɨɛɨɬɢ.

145

ɊɈɁȾȱɅ 8. ɉɈȾȺɌɄɈȼȺ ɁȺɋɌȺȼȺ. ȺȾɆȱɇȱɋɌɊȺɌɂȼɇɂɃ …

ɍɪɚɡɿ ɹɤɳɨ ɪɿɲɟɧɧɹ ɩɪɨ ɚɪɟɲɬ ɦɚɣɧɚ ɧɟ ɩɪɢɣɦɚɽɬɶɫɹ ɩɪɨɬɹɝɨɦ ɡɚɡɧɚɱɟɧɨɝɨ ɫɬɪɨɤɭ, ɦɚɣɧɨ ɜɜɚɠɚɽɬɶɫɹ ɡɜɿɥɶɧɟɧɢɦ ɡ-ɩɿɞ ɪɟɠɢɦɭ ɬɢɦɱɚɫɨɜɨɝɨ ɡɚɬɪɢɦɚɧɧɹ, ɚ ɩɨɫɚɞɨɜɿ ɱɢ ɫɥɭɠɛɨɜɿ ɨɫɨɛɢ, ɹɤɿ ɩɟɪɟɲɤɨɞɠɚɸɬɶ ɬɚɤɨɦɭ ɡɜɿɥɶɧɟɧɧɸ, ɧɟɫɭɬɶ ɜɿɞɩɨɜɿɞɚɥɶɧɿɫɬɶ ɜɿɞɩɨɜɿɞɧɨ ɞɨ ɡɚɤɨɧɭ.

ɉɪɢ ɧɚɤɥɚɞɟɧɧɿ ɚɪɟɲɬɭ ɧɚ ɬɨɜɚɪɢ, ɳɨ ɜɢɝɨɬɨɜɥɹɸɬɶɫɹ, ɡɛɟɪɿɝɚɸɬɶɫɹ, ɩɟɪɟɦɿɳɭɸɬɶɫɹ ɚɛɨ ɪɟɚɥɿɡɭɸɬɶɫɹ ɡ ɩɨɪɭɲɟɧɧɹɦ ɩɪɚɜɢɥ, ɜɢɡɧɚɱɟɧɢɯ ɦɢɬɧɢɦ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ ɍɤɪɚʀɧɢ ɱɢ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ ɡ ɩɢɬɚɧɶ ɨɩɨɞɚɬɤɭɜɚɧɧɹ ɚɤɰɢɡɧɢɦ ɩɨɞɚɬɤɨɦ, ɬɚ ɬɨɜɚɪɿɜ, ɭ ɬɨɦɭ ɱɢɫɥɿ ɜɚɥɸɬɧɢɯ ɰɿɧɧɨɫɬɟɣ, ɹɤɿ ɩɪɨɞɚɸɬɶɫɹ ɡ ɩɨɪɭɲɟɧɧɹɦ ɩɨɪɹɞɤɭ, ɜɢɡɧɚɱɟɧɨɝɨ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ, ɹɤɳɨ ʀɯ ɜɥɚɫɧɢɤɚ ɧɟ ɜɫɬɚɧɨɜɥɟɧɨ, ɪɿɲɟɧɧɹ ɤɟɪɿɜɧɢɤɚ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ (ɣɨɝɨ ɡɚɫɬɭɩɧɢɤɚ) ɧɟɜɿɞɤɥɚɞɧɨ ɜɪɭɱɚɽɬɶɫɹ — ɩɥɚɬɧɢɤɭ ɩɨɞɚɬɤɿɜ ɬɚ ɿɧɲɢɦ ɨɫɨɛɚɦ, ɭ ɜɨɥɨɞɿɧɧɿ, ɪɨɡɩɨɪɹɞɠɟɧɧɿ ɚɛɨ ɤɨɪɢɫɬɭɜɚɧɧɿ ɹɤɢɯ ɩɟɪɟɛɭɜɚɸɬɶ ɚɤɬɢɜɢ ɬɚɤɨɝɨ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ, ɡ ɜɢɦɨɝɨɸ ɬɢɦɱɚɫɨɜɨʀ ɡɚɛɨɪɨɧɢ ʀɯ ɜɿɞɱɭɠɟɧɧɹ [39, ɫɬ. 94 ɩ. 8].

ɍɪɚɡɿ ɹɤɳɨ ɦɿɫɰɟɡɧɚɯɨɞɠɟɧɧɹ ɨɫɿɛ, ɡɚɡɧɚɱɟɧɢɯ ɭ ɩɪɨɬɨɤɨɥɿ ɩɪɨ ɬɢɦɱɚɫɨɜɟ ɡɚɬɪɢɦɚɧɧɹ ɦɚɣɧɚ, ɧɟ ɜɢɹɜɥɟɧɨ ɚɛɨ ɤɨɥɢ ɦɚɣɧɨ ɛɭɥɨ ɡɚɬɪɢɦɚɧɨ, ɚ ɨɫɿɛ, ɹɤɢɦ ɜɨɧɨ ɧɚɥɟɠɢɬɶ ɧɚ ɩɪɚɜɿ ɜɥɚɫɧɨɫɬɿ ɱɢ ɿɧɲɢɯ ɩɪɚɜɚɯ, ɧɟ ɜɫɬɚɧɨɜɥɟɧɨ, ɪɿɲɟɧɧɹ ɩɪɨ ɚɪɟɲɬ ɦɚɣɧɚ ɩɪɢɣɦɚɽɬɶɫɹ ɤɟɪɿɜɧɢɤɨɦ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ (ɣɨɝɨ ɡɚɫɬɭɩɧɢɤɨɦ) ɛɟɡ ɜɪɭɱɟɧɧɹ ɣɨɝɨ ɩɥɚɬɧɢɤɭ ɩɨɞɚɬɤɿɜ ɬɚ ɿɧɲɢɦ ɨɫɨɛɚɦ, ɭ ɜɨɥɨɞɿɧɧɿ, ɪɨɡɩɨɪɹɞɠɟɧɧɿ ɚɛɨ ɤɨɪɢɫɬɭɜɚɧɧɿ ɹɤɢɯ ɩɟɪɟɛɭɜɚɸɬɶ ɚɤɬɢɜɢ ɬɚɤɨɝɨ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ, ɡ ɜɢɦɨɝɨɸ ɬɢɦɱɚɫɨɜɨʀ ɡɚɛɨɪɨɧɢ ʀɯ ɜɿɞɱɭɠɟɧɧɹ.

Ⱥɪɟɲɬ ɧɚ ɦɚɣɧɨ ɦɨɠɟ ɛɭɬɢ ɧɚɤɥɚɞɟɧɨ ɪɿɲɟɧɧɹɦ ɤɟɪɿɜɧɢɤɚ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ (ɣɨɝɨ ɡɚɫɬɭɩɧɢɤɚ), ɨɛʉɪɭɧɬɨɜɚɧɿɫɬɶ ɹɤɨɝɨ ɩɪɨɬɹɝɨɦ 96 ɝɨɞɢɧ ɦɚɽ ɛɭɬɢ ɩɟɪɟɜɿɪɟɧɚ ɫɭɞɨɦ [39,

ɫɬ. 94 ɩ. 10].

Ɂɚɡɧɚɱɟɧɢɣ ɫɬɪɨɤ ɧɟ ɦɨɠɟ ɛɭɬɢ ɩɪɨɞɨɜɠɟɧɢɣ ɜ ɚɞɦɿɧɿɫɬɪɚɬɢɜɧɨɦɭ ɩɨɪɹɞɤɭ, ɭ ɬɨɦɭ ɱɢɫɥɿ ɡɚ ɪɿɲɟɧɧɹɦ ɿɧɲɢɯ ɞɟɪɠɚɜɧɢɯ ɨɪɝɚɧɿɜ, ɤɪɿɦ ɜɢɩɚɞɤɿɜ, ɤɨɥɢ ɜɥɚɫɧɢɤɚ ɦɚɣɧɚ, ɧɚ ɹɤɟ ɧɚɤɥɚɞɟɧɨ ɚɪɟɲɬ, ɧɟ ɜɫɬɚɧɨɜɥɟɧɨ (ɧɟ ɜɢɹɜɥɟɧɨ). ɍ ɰɢɯ ɜɢɩɚɞɤɚɯ ɬɚɤɟ ɦɚɣɧɨ ɩɟɪɟɛɭɜɚɽ ɩɿɞ ɪɟɠɢɦɨɦ ɚɞɦɿɧɿɫɬɪɚɬɢɜɧɨɝɨ ɚɪɟɲɬɭ ɩɪɨɬɹɝɨɦ ɫɬɪɨɤɭ, ɜɢɡɧɚɱɟɧɨɝɨ ɡɚɤɨɧɨɦ ɞɥɹ ɜɢɡɧɚɧɧɹ ɣɨɝɨ ɛɟɡɯɚɡɹɣɧɢɦ, ɚɛɨ ɭ ɪɚɡɿ ɹɤɳɨ ɦɚɣɧɨ ɽ ɬɚɤɢɦ, ɳɨ ɲɜɢɞɤɨ ɩɫɭɽɬɶɫɹ, — ɩɪɨɬɹɝɨɦ ɝɪɚɧɢɱɧɨɝɨ ɫɬɪɨɤɭ, ɜɢɡɧɚɱɟɧɨɝɨ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ. ɉɨɪɹɞɨɤ ɨɩɟɪɚɰɿɣ ɡ ɦɚɣɧɨɦ, ɜɥɚɫɧɢɤɚ ɹɤɨɝɨ ɧɟ ɜɫɬɚɧɨɜɥɟɧɨ, ɜɢɡɧɚɱɚɽɬɶɫɹ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ ɡ ɩɢɬɚɧɶ ɩɨɜɨɞɠɟɧɧɹ ɡ ɛɟɡɯɚɡɹɣɧɢɦ ɦɚɣɧɨɦ. ɋɬɪɨɤ ɧɟ ɜɤɥɸɱɚɽ ɞɨɛɨɜɿ ɝɨɞɢɧɢ, ɳɨ ɩɪɢɩɚɞɚɸɬɶ ɧɚ ɜɢɯɿɞɧɿ ɬɚ ɫɜɹɬɤɨɜɿ ɞɧɿ.

146

ȺȾɆȱɇȱɋɌɊɍȼȺɇɇə ɉɈȾȺɌɄȱȼ

Ɋɿɲɟɧɧɹ ɤɟɪɿɜɧɢɤɚ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ (ɣɨɝɨ ɡɚɫɬɭɩɧɢɤɚ) ɳɨɞɨ ɚɪɟɲɬɭ ɦɚɣɧɚ ɦɨɠɟ ɛɭɬɢ ɨɫɤɚɪɠɟɧɟ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɿɜ ɜ ɚɞɦɿɧɿɫɬɪɚɬɢɜɧɨɦɭ ɚɛɨ ɫɭɞɨɜɨɦɭ ɩɨɪɹɞɤɭ [39, ɫɬ. 94 ɩ. 11]. ɍ ɜɫɿɯ ɜɢɩɚɞɤɚɯ, ɤɨɥɢ ɨɪɝɚɧ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɜɢɳɨɝɨ ɪɿɜɧɹ ɚɛɨ ɫɭɞ ɫɤɚɫɨɜɭɽ ɪɿɲɟɧɧɹ ɩɪɨ ɚɪɟɲɬ ɦɚɣɧɚ, ɨɪɝɚɧ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɜɢɳɨɝɨ ɪɿɜɧɹ ɩɪɨɜɨɞɢɬɶ ɫɥɭɠɛɨɜɟ ɪɨɡɫɥɿɞɭɜɚɧɧɹ ɳɨɞɨ ɦɨɬɢɜɿɜ ɩɪɢɣɧɹɬɬɹ ɤɟɪɿɜɧɢɤɨɦ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ (ɣɨɝɨ ɡɚɫɬɭɩɧɢɤɨɦ) ɪɿɲɟɧɧɹ ɩɪɨ ɚɪɟɲɬ ɦɚɣɧɚ ɬɚ ɩɪɢɣɦɚɽ ɪɿɲɟɧɧɹ ɩɪɨ ɩɪɢɬɹɝɧɟɧɧɹ ɜɢɧɧɢɯ ɞɨ ɜɿɞɩɨɜɿɞɚɥɶɧɨɫɬɿ ɜɿɞɩɨɜɿɞɧɨ ɞɨ ɡɚɤɨɧɭ.

ɉɪɢ ɩɪɢɣɧɹɬɬɿ ɪɿɲɟɧɧɹ ɩɪɨ ɚɪɟɲɬ ɦɚɣɧɚ ɛɚɧɤɭ ɚɪɟɲɬ ɧɟ ɦɨɠɟ ɛɭɬɢ ɧɚɤɥɚɞɟɧɨ ɧɚ ɣɨɝɨ ɤɨɪɟɫɩɨɧɞɟɧɬɫɶɤɢɣ ɪɚɯɭɧɨɤ [39, ɫɬ. 94

ɩ. 12].

ɉɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɦɚɽ ɩɪɚɜɨ ɧɚ ɜɿɞɲɤɨɞɭɜɚɧɧɹ ɡɛɢɬɤɿɜ ɬɚ ɧɟɦɚɣɧɨɜɨʀ ɲɤɨɞɢ, ɡɚɜɞɚɧɢɯ ɨɪɝɚɧɨɦ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɜɧɚɫɥɿɞɨɤ ɧɟɩɪɚɜɨɦɿɪɧɨɝɨ ɡɚɫɬɨɫɭɜɚɧɧɹ ɚɪɟɲɬɭ ɦɚɣɧɚ ɬɚɤɨɝɨ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ, ɡɚ ɪɚɯɭɧɨɤ ɤɨɲɬɿɜ ɞɟɪɠɚɜɧɨɝɨ ɛɸɞɠɟɬɭ, ɩɟɪɟɞɛɚɱɟɧɢɯ ɨɪɝɚɧɚɦ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ, ɡɝɿɞɧɨ ɿɡ ɡɚɤɨɧɨɦ [39, ɫɬ. 94 ɩ. 13]. Ɋɿɲɟɧɧɹ ɩɪɨ ɬɚɤɟ ɜɿɞɲɤɨɞɭɜɚɧɧɹ ɩɪɢɣɦɚɽɬɶɫɹ ɫɭɞɨɦ.

ȼɢɤɨɧɚɜɟɰɶ ɪɿɲɟɧɧɹ ɩɪɨ ɚɪɟɲɬ ɡɞɿɣɫɧɸɽ ɧɚɫɬɭɩɧɿ ɞɿʀ [39,

ɫɬ. 94 ɩ. 14]:

—ɧɚɞɫɢɥɚɽ ɪɿɲɟɧɧɹ ɩɪɨ ɚɪɟɲɬ ɦɚɣɧɚ;

—ɨɪɝɚɧɿɡɨɜɭɽ ɨɩɢɫ ɦɚɣɧɚ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ.

Ɉɩɢɫ ɦɚɣɧɚ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɩɪɨɜɨɞɢɬɶɫɹ ɭ ɩɪɢɫɭɬɧɨɫɬɿ ɣɨɝɨ ɩɨɫɚɞɨɜɢɯ ɨɫɿɛ ɱɢ ʀɯ ɩɪɟɞɫɬɚɜɧɢɤɿɜ, ɚ ɬɚɤɨɠ ɩɨɧɹɬɢɯ. ɍ ɪɚɡɿ ɜɿɞɫɭɬɧɨɫɬɿ ɩɨɫɚɞɨɜɢɯ ɨɫɿɛ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɚɛɨ ʀɯ ɩɪɟɞɫɬɚɜɧɢɤɿɜ ɨɩɢɫ ɣɨɝɨ ɦɚɣɧɚ ɡɞɿɣɫɧɸɽɬɶɫɹ ɭ ɩɪɢɫɭɬɧɨɫɬɿ ɩɨɧɹɬɢɯ. ɉɨɧɹɬɢɦɢ ɧɟ ɦɨɠɭɬɶ ɛɭɬɢ ɩɪɚɰɿɜɧɢɤɢ ɨɪɝɚɧɿɜ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɚɛɨ ɩɪɚɜɨɨɯɨɪɨɧɧɢɯ ɨɪɝɚɧɿɜ.

Ⱦɥɹ ɩɪɨɜɟɞɟɧɧɹ ɨɩɢɫɭ ɦɚɣɧɚ ɭ ɪɚɡɿ ɩɨɬɪɟɛɢ ɡɚɥɭɱɚɽɬɶɫɹ ɨɰɿɧɸɜɚɱ.

ɉɪɟɞɫɬɚɜɧɢɤɚɦ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ, ɦɚɣɧɨ ɹɤɨɝɨ ɩɿɞɥɹɝɚɽ ɚɞɦɿɧɿɫɬɪɚɬɢɜɧɨɦɭ ɚɪɟɲɬɭ, ɪɨɡ’ɹɫɧɸɸɬɶɫɹ ʀɯ ɩɪɚɜɚ ɬɚ ɨɛɨɜ’ɹɡɤɢ.

ɉɿɞ ɱɚɫ ɨɩɢɫɭ ɦɚɣɧɚ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɨɫɨɛɢ, ɹɤɿ ɣɨɝɨ ɩɪɨɜɨɞɹɬɶ, ɡɨɛɨɜ’ɹɡɚɧɿ ɩɪɟɞ’ɹɜɢɬɢ ɩɨɫɚɞɨɜɢɦ ɨɫɨɛɚɦ ɬɚɤɨɝɨ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɚɛɨ ʀɯ ɩɪɟɞɫɬɚɜɧɢɤɚɦ ɜɿɞɩɨɜɿɞɧɟ ɪɿɲɟɧɧɹ ɩɪɨ ɧɚɤɥɚɞɟɧɧɹ ɚɞɦɿɧɿɫɬɪɚɬɢɜɧɨɝɨ ɚɪɟɲɬɭ, ɚ ɬɚɤɨɠ ɞɨɤɭɦɟɧɬɢ, ɹɤɿ ɡɚɫɜɿɞɱɭɸɬɶ ʀɯ ɩɨɜɧɨɜɚɠɟɧɧɹ ɧɚ ɩɪɨɜɟɞɟɧɧɹ ɬɚɤɨɝɨ ɨɩɢɫɭ. Ɂɚ ɪɟɡɭɥɶɬɚɬɚɦɢ ɩɪɨɜɟɞɟɧɧɹ ɨɩɢɫɭ ɦɚɣɧɚ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɫɤɥɚɞɚɽɬɶɫɹ ɩɪɨɬɨ-

147

ɊɈɁȾȱɅ 8. ɉɈȾȺɌɄɈȼȺ ɁȺɋɌȺȼȺ. ȺȾɆȱɇȱɋɌɊȺɌɂȼɇɂɃ …

ɤɨɥ, ɹɤɢɣ ɦɿɫɬɢɬɶ ɨɩɢɫ ɬɚ ɩɟɪɟɥɿɤ ɦɚɣɧɚ, ɳɨ ɚɪɟɲɬɨɜɭɽɬɶɫɹ, ɿɡ ɡɚɡɧɚɱɟɧɧɹɦ ɧɚɡɜɢ, ɤɿɥɶɤɨɫɬɿ, ɦɿɪ ɜɚɝɢ ɬɚ ɿɧɞɢɜɿɞɭɚɥɶɧɢɯ ɨɡɧɚɤ ɬɚ ɡɚ ɭɦɨɜɢ ɩɪɢɫɭɬɧɨɫɬɿ ɨɰɿɧɸɜɚɱɚ, ɜɚɪɬɨɫɬɿ, ɜɢɡɧɚɱɟɧɨʀ ɬɚɤɢɦ ɨɰɿɧɸɜɚɱɟɦ. ɍɫɟ ɦɚɣɧɨ, ɳɨ ɩɿɞɥɹɝɚɽ ɨɩɢɫɭ, ɩɪɟɞ’ɹɜɥɹɽɬɶɫɹ ɩɨɫɚɞɨɜɢɦ ɨɫɨɛɚɦ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɚɛɨ ʀɯ ɩɪɟɞɫɬɚɜɧɢɤɚɦ ɿ ɩɨɧɹɬɢɦ, ɚ ɡɚ ɜɿɞɫɭɬɧɨɫɬɿ ɩɨɫɚɞɨɜɢɯ ɨɫɿɛ ɚɛɨ ʀɯ ɩɪɟɞɫɬɚɜɧɢɤɿɜ — ɩɨɧɹɬɢɦ, ɞɥɹ ɨɝɥɹɞɭ [39, ɫɬ. 94 ɩ. 16].

ɉɨɫɚɞɨɜɚ ɨɫɨɛɚ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ, ɹɤɚ ɜɢɤɨɧɭɽ ɪɿɲɟɧɧɹ ɩɪɨ ɚɞɦɿɧɿɫɬɪɚɬɢɜɧɢɣ ɚɪɟɲɬ ɦɚɣɧɚ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ, ɜɢɡɧɚɱɚɽ ɩɨɪɹɞɨɤ ɣɨɝɨ ɡɛɟɪɟɠɟɧɧɹ ɬɚ ɨɯɨɪɨɧɢ [39, ɫɬ. 94

ɩ. 17].

ȼɢɤɨɧɚɧɧɹ ɜɢɳɟ ɩɟɪɟɪɚɯɨɜɚɧɢɯ ɡɚɯɨɞɿɜ ɭ ɩɟɪɿɨɞ ɡ 20-ʀ ɝɨɞɢɧɢ ɞɨ 9-ʀ ɝɨɞɢɧɢ ɧɚɫɬɭɩɧɨɝɨ ɞɧɹ ɧɟ ɞɨɩɭɫɤɚɽɬɶɫɹ [39, ɫɬ. 94 ɩ. 18].

Ⱥɞɦɿɧɿɫɬɪɚɬɢɜɧɢɣ ɚɪɟɲɬ ɧɟ ɦɨɠɟ ɛɭɬɢ ɧɚɤɥɚɞɟɧɨ, ɹɤɳɨ ɩɥɚɬɧɢɤ ɩɨɞɚɬɤɿɜ ɜɿɞɦɨɜɥɹɽɬɶɫɹ ɞɨɩɭɫɬɢɬɢ ɩɪɚɰɿɜɧɢɤɚ ɤɨɧɬɪɨɥɸɸɱɨɝɨ ɨɪɝɚɧɭ ɞɨ ɞɨɤɭɦɟɧɬɚɥɶɧɨʀ ɚɛɨ ɦɚɬɟɪɿɚɥɶɧɨʀ ɩɟɪɟɜɿɪɤɢ, ɱɟɪɟɡ ɬɟ ɳɨ ɬɚɤɢɣ ɩɪɚɰɿɜɧɢɤ ɤɨɧɬɪɨɥɸɸɱɨɝɨ ɨɪɝɚɧɭ ɧɟ ɦɚɽ ɩɿɞɫɬɚɜ ɞɥɹ ʀʀ ɩɪɨɜɟɞɟɧɧɹ, ɜɢɡɧɚɱɟɧɢɯ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ, ɚ ɬɚɤɨɠ ɞɨ ɨɛɫɬɟɠɟɧɧɹ ɩɪɢɦɿɳɟɧɶ, ɳɨ ɜɢɤɨɪɢɫɬɨɜɭɸɬɶɫɹ ɞɥɹ ɨɞɟɪɠɚɧɧɹ ɞɨɯɨɞɿɜ, ɚɛɨ ɩɨɜ’ɹɡɚɧɢɯ ɡ ɨɬɪɢɦɚɧɧɹɦ ɿɧɲɢɯ ɨɛ’ɽɤɬɿɜ ɨɩɨɞɚɬɤɭɜɚɧɧɹ, ɟɥɟɤɬɪɨɧɧɢɯ ɤɨɧɬɪɨɥɶɧɨ-ɤɚɫɨɜɢɯ ɚɩɚɪɚɬɿɜ, ɤɨɦɩ’ɸɬɟɪɧɢɯ ɫɢɫɬɟɦ, ɳɨ ɡɚɫɬɨɫɨɜɭɸɬɶɫɹ ɞɥɹ ɪɨɡɪɚɯɭɧɤɿɜ ɡɚ ɝɨɬɿɜɤɭ ɚɛɨ ɡ ɜɢɤɨɪɢɫɬɚɧɧɹɦ ɤɚɪɬɨɤ ɩɥɚɬɿɠɧɢɯ ɫɢɫɬɟɦ, ɫɢɫɬɟɦ ɿ ɡɚɫɨɛɿɜ ɲɬɪɢɯɨɜɨɝɨ ɤɨɞɭɜɚɧɧɹ.

Ⱥɞɦɿɧɿɫɬɪɚɬɢɜɧɢɣ ɚɪɟɲɬ, ɹɤ ɿ ɩɨɞɚɬɤɨɜɚ ɡɚɫɬɚɜɚ, ɽ ɬɢɦɱɚɫɨɜɢɦ ɡɚɯɨɞɨɦ. Ⱥɞɦɿɧɿɫɬɪɚɬɢɜɧɢɣ ɚɪɟɲɬ ɚɤɬɢɜɿɜ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɩɪɢɩɢɧɹɽɬɶɫɹ ɡɚ ɬɚɤɢɯ ɩɿɞɫɬɚɜ [39, ɫɬ. 94 ɩ. 19]:

ɚ) ɫɤɚɫɭɜɚɧɧɹ ɪɿɲɟɧɧɹ ɤɟɪɿɜɧɢɤɚ ɩɨɞɚɬɤɨɜɨɝɨ ɨɪɝɚɧɭ (ɣɨɝɨ ɡɚɫɬɭɩɧɢɤɚ) ɩɪɨ ɬɚɤɢɣ ɚɪɟɲɬ;

ɛ) ɩɨɝɚɲɟɧɧɹ ɩɨɞɚɬɤɨɜɨɝɨ ɛɨɪɝɭ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ; ɜ) ɥɿɤɜɿɞɚɰɿɹ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ, ɭ ɬɨɦɭ ɱɢɫɥɿ ɜɧɚɫɥɿɞɨɤ ɩɪɨ

ɜɟɞɟɧɧɹ ɩɪɨɰɟɞɭɪɢ ɛɚɧɤɪɭɬɫɬɜɚ; ɝ) ɧɚɞɚɧɧɹ ɩɨɞɚɬɤɨɜɨɦɭ ɨɪɝɚɧɭ ɧɚɥɟɠɧɢɯ ɞɨɤɚɡɿɜ ɬɪɟɬɶɨɸ

ɨɫɨɛɨɸ ɩɪɨ ɧɚɥɟɠɧɿɫɬɶ ɚɪɟɲɬɨɜɚɧɢɯ ɚɤɬɢɜɿɜ ɞɨ ɨɛ’ɽɤɬɿɜ ɩɪɚɜɚ ɜɥɚɫɧɨɫɬɿ ɰɿɽʀ ɬɪɟɬɶɨʀ ɨɫɨɛɢ;

ɞ) ɜɿɞɫɭɬɧɿɫɬɸ ɩɪɨɬɹɝɨɦ ɫɬɪɨɤɭ (96 ɝɨɞɢɧ) ɪɿɲɟɧɧɹ ɫɭɞɭ ɩɪɨ ɜɢɡɧɚɧɧɹ ɚɪɟɲɬɭ ɨɛʉɪɭɧɬɨɜɚɧɢɦ;

ɟ) ɭɫɭɧɟɧɧɹɦ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɿɜ ɩɪɢɱɢɧ ɡɚɫɬɨɫɭɜɚɧɧɹ ɚɞɦɿɧɿɫɬɪɚɬɢɜɧɨɝɨ ɚɪɟɲɬɭ;

ɠ) ɩɪɢɣɧɹɬɬɹɦ ɫɭɞɨɦ ɪɿɲɟɧɧɹ ɩɪɨ ɩɪɢɩɢɧɟɧɧɹ ɚɞɦɿɧɿɫɬɪɚɬɢɜɧɨɝɨ ɚɪɟɲɬɭ;

148

ȺȾɆȱɇȱɋɌɊɍȼȺɇɇə ɉɈȾȺɌɄȱȼ

ɡ) ɩɪɟɞ’ɹɜɥɟɧɧɹɦ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɿɜ ɫɜɿɞɨɰɬɜɚ ɩɪɨ ɞɟɪɠɚɜɧɭ ɪɟɽɫɬɪɚɰɿɸ ɫɭɛ’ɽɤɬɚ ɝɨɫɩɨɞɚɪɸɜɚɧɧɹ, ɞɨɡɜɨɥɿɜ (ɥɿɰɟɧɡɿɣ) ɧɚ ɩɪɨɜɚɞɠɟɧɧɹ ɞɿɹɥɶɧɨɫɬɿ, ɬɨɪɝɨɜɢɯ ɩɚɬɟɧɬɿɜ, ɫɟɪɬɢɮɿɤɚɬɿɜ ɜɿɞɩɨɜɿɞɧɨɫɬɿ ɪɟɽɫɬɪɚɬɨɪɿɜ ɪɨɡɪɚɯɭɧɤɨɜɢɯ ɨɩɟɪɚɰɿɣ;

ɿ) ɮɚɤɬɢɱɧɢɦ ɩɪɨɜɟɞɟɧɧɹɦ ɩɥɚɬɧɢɤɨɦ ɩɨɞɚɬɤɿɜ ɿɧɜɟɧɬɚɪɢɡɚɰɿʀ ɨɫɧɨɜɧɢɯ ɮɨɧɞɿɜ, ɬɨɜɚɪɧɨ-ɦɚɬɟɪɿɚɥɶɧɢɯ ɰɿɧɧɨɫɬɟɣ, ɤɨɲɬɿɜ, ɭ ɬɨɦɭ ɱɢɫɥɿ ɡɧɹɬɬɹ ɡɚɥɢɲɤɿɜ ɬɨɜɚɪɧɨ-ɦɚɬɟɪɿɚɥɶɧɢɯ ɰɿɧɧɨɫɬɟɣ, ɝɨɬɿɜɤɢ.

Ɋɿɲɟɧɧɹ ɳɨɞɨ ɡɜɿɥɶɧɟɧɧɹ ɡ-ɩɿɞ ɚɪɟɲɬɭ ɦɚɣɧɚ ɩɪɢɣɦɚɽɬɶɫɹ ɨɪɝɚɧɨɦ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ. ɍ ɪɚɡɿ ɹɤɳɨ ɪɿɲɟɧɧɹ ɩɪɨ ɡɜɿɥɶɧɟɧɧɹ ɦɚɣɧɚ ɡ-ɩɿɞ ɚɪɟɲɬɭ ɩɪɢɣɧɹɬɨ ɳɨɞɨ ɚɪɟɲɬɭ, ɹɤɢɣ ɛɭɥɨ ɜɢɡɧɚɧɨ ɫɭɞɨɦ ɨɛʉɪɭɧɬɨɜɚɧɢɦ, ɨɪɝɚɧ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɩɨɜɿɞɨɦɥɹɽ ɩɪɨ ɫɜɨɽ ɪɿɲɟɧɧɹ ɜɿɞɩɨɜɿɞɧɢɣ ɫɭɞ ɧɟ ɩɿɡɧɿɲɟ ɧɚ-

ɫɬɭɩɧɨɝɨ ɪɨɛɨɱɨɝɨ ɞɧɹ [39, ɫɬ. 94 ɩ. 20].

ɍ ɪɚɡɿ ɹɤɳɨ ɦɚɣɧɨ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ ɡɜɿɥɶɧɹɽɬɶɫɹ ɡ-ɩɿɞ ɚɞɦɿɧɿɫɬɪɚɬɢɜɧɨɝɨ ɚɪɟɲɬɭ ɩɨɜɬɨɪɧɟ ɧɚɤɥɚɞɟɧɧɹ ɚɞɦɿɧɿɫɬɪɚɬɢɜɧɨɝɨ ɚɪɟɲɬɭ ɡ ɩɿɞɫɬɚɜ ɧɚɤɥɚɞɟɧɧɹ ɩɟɪɲɨɝɨ ɚɪɟɲɬɭ ɧɟ ɞɨɡɜɨɥɹɽɬɶɫɹ

[39, ɫɬ. 94 ɩ. 21].

Ʉɨɧɬɪɨɥɶɧɿ ɡɚɩɢɬɚɧɧɹ

8.1.ɓɨ ɬɚɤɟ ɩɨɞɚɬɤɨɜɚ ɡɚɫɬɚɜɚ?

8.2.ȼ ɹɤɢɯ ɜɢɩɚɞɤɚɯ ɿ ɡ ɹɤɨɝɨ ɦɨɦɟɧɬɭ ɜɢɧɢɤɚɽ ɩɨɞɚɬɤɨɜɚ ɡɚ-

ɫɬɚɜɚ?

8.3.ȼ ɹɤɢɯ ɜɢɩɚɞɤɚɯ ɿ ɡ ɹɤɨɝɨ ɦɨɦɟɧɬɭ ɩɪɢɩɢɧɹɽɬɶɫɹ ɡɚɫɬɨɫɭɜɚɧɧɹ ɩɨɞɚɬɤɨɜɨʀ ɡɚɫɬɚɜɢ?

8.4.ɓɨ ɬɚɤɟ ɚɞɦɿɧɿɫɬɪɚɬɢɜɧɢɣ ɚɪɟɲɬ ɚɤɬɢɜɿɜ, ɭ ɹɤɢɯ ɜɢɩɚɞɤɚɯ ɡɚɫɬɨɫɨɜɭɽɬɶɫɹ ɚɞɦɿɧɿɫɬɪɚɬɢɜɧɢɣ ɚɪɟɲɬ ɚɤɬɢɜɿɜ ɿ ɞɥɹ ɱɨɝɨ?

8.5.ɏɬɨ ɩɪɢɣɦɚɽ ɪɿɲɟɧɧɹ ɩɪɨ ɡɚɫɬɨɫɭɜɚɧɧɹ ɚɞɦɿɧɿɫɬɪɚɬɢɜɧɨɝɨ ɚɪɟɲɬɭ?

8.6.əɤɿ ɚɤɬɢɜɢ ɩɨɩɚɞɚɸɬɶ ɭ ɩɨɞɚɬɤɨɜɭ ɡɚɫɬɚɜɭ?

8.7.ɓɨ ɬɚɤɟ ɩɨɞɚɬɤɨɜɚ ɩɨɪɭɤɚ?

8.8.Ʉɨɥɢ ɩɪɢɩɢɧɹɽɬɶɫɹ ɚɞɦɿɧɿɫɬɪɚɬɢɜɧɢɣ ɚɪɟɲɬ ɚɤɬɢɜɿɜ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ?

8.9.ɉɪɨɬɹɝɨɦ ɹɤɨɝɨ ɬɟɪɦɿɧɭ ɤɨɧɬɪɨɥɸɸɱɢɣ ɨɪɝɚɧ ɩɨɜɢɧɟɧ ɩɪɢɣɧɹɬɢ ɪɿɲɟɧɧɹ ɡɚ ɫɤɚɪɝɨɸ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ?

8.10.əɤɿ ɛɭɜɚɸɬɶ ɜɢɞɢ ɚɞɦɿɧɿɫɬɪɚɬɢɜɧɨɝɨ ɚɪɟɲɬɭ ɚɤɬɢɜɿɜ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɿɜ?

149