.

Податково-дотаційний менеджмент у сільському господарстві: Автореф. дис… канд. екон. наук / Н.М. Пилипенко, Сум. держ. аграр. ун-т. — Суми, 1998. —

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NOINUeEEE AeA?AEAAIEE AA?A?IEE OI?AA?NEOAO

Ieeeiaiei Iaae?y Ieeiea?aia

OAeE 336.22:63

IIAeAOEIAI-AeIOAOe?EIEE IAIAAeAEIAIO

O N?EUeNUeEIIO AINIIAeA?NOA?

08.06.02. – I?aei?e?iieoeoai, iaiaaeaeiaio ? ia?eaoeia

Aaoi?aoa?ao aeena?oaoe?? ia caeiaoooy iaoeiaiai nooiaiy

eaiaeeaeaoa aeiiii?/ieo iaoe

Noie -1998

Aeena?oaoe??th ? ?oeiien.

?iaioa aeeiiaia a Noinueeiio aea?aeaaiiio aa?a?iiio oi?aa?neoao?.

Iaoeiaee ea??aiee: aeieoi? aeiiii?/ieo iaoe, i?ioani?

Iieiae?e Aieiaeeie? Ieeieaeiae/,

Noinueeee aea?aeaaiee aa?a?iee oi?aa?neoao,

eaoaae?a i?aai?caoe?? n.-a. ae?iaieoeoaa, iniia i?aei?e?iieoeoaa oa
aa?ia?ciano, i?ioani?

Io?oe?ei? iiiiaioe: aeieoi? aeiiii?/ieo iaoe, i?ioani?

Iin?the Ieeei Iiaeyiiae/

Iaoe?iiaeueiee aa?a?iee oi?aa?neoao, i. Ee?a,

eaoaae?a aeiiii?ee i?aei?e?inoa oa aa?a?iiai

na?a?no, caa?aeoaa/ eaoaae?e

aeieoi? aeiiii?/ieo iaoe, i?ioani?

Iineaeaiei Aieiaeeie? Iao?iae/

AAO “ Noinueea IIAI ?i. O?oica”,

ia/aeueiee a?aeae?eo aeiiii?ee

I?ia?aeia onoaiiaa: Euea?anueeee aea?aeaaiee aa?a?iee oi?aa?neoao,

eaoaae?a iaiaaeaeiaioo ? i?aaa, i. Euea?a

Caoeno a?aeaoaeaoueny “ 26 ” a?oaeiy 1998?. i 1000 aiaeei? ia can?aeaii?
niaoe?ae?ciaaii? a/aii? ?aaee E 55.815.01, Noinueeee aea?aeaaiee
aa?a?iee oi?aa?neoao, i. Noie, aoe. E??iaa, 160, aoae.334

C aeena?oaoe??th iiaeia iciaeiieoenue o a?ae?ioaoe? Noinueeiai
aea?aeaaiiai aa?a?iiai oi?aa?neoaoo ca aae?anith: i. Noie, aoe.
Iao?iiaae?anueea, 57.

Aaoi?aoa?ao ?ic?neaiee “ 25 ” eenoiiaaea 1998?.

A/aiee nae?aoa? niaoe?ae?ciaaii?

a/aii? ?aaee, e. a. i.
I.I. I?na?oia

CAAAEUeIA OA?AEOA?ENOEEA ?IAIOE

Aeooaeuei?noue oaie. Ia?ao?ae a?ae eiiaiaeii-aaei?i?no?aoeaii?
aeiiii?ee aei ?eieiaeo a?aeiinei, ?aoi?ioaaiiy a?aeiinei aeaniino?
aeyaeee aacia?niaeoeai?noue oa iaaeinoaoi?noue eeoa aaei?i?no?aoeaieo
aaaeae?a aieeao ia ae?yeuei?noue aeiiii?/ieo noa’?eo?a. Ia ia?oee ieai
aenoioeenue aeiiii?/i? oi?ie iaiaaeaeiaioo, ia?o ca ana – o?iainiaiai.
O?iainiaee iaiaaeaeiaio, neeaaeiaith /anoeiith yeiai (iniaeeai ia
iae?i??ai?) ? iiaeaoeiaee iaiaaeaeiaio, c eiaeiei ?ieii iaaoaa? ana
a?eueoi? cia/ouino? ? aaaeeeaino?, ui coiiaeth? iaiao?aei?noue aea/aiiy
iniiaieo caeiiii??iinoae o?iainiaeo aca?iia?aeiinei i?ae i?aei?e?inoaaie
oa aea?aeaaith. Oey i?iaeaia noaea i?aaeiaoii iaoeiaeo aeine?aeaeaiue
aaaaoueio ca?oa?aeieo oa a?o/eciyieo a/aieo: ?. Aaeaaaiiaa, TH.A??aoaia,
A.A?eueniia, I. Aoaeceinueeiai, E. Caaaaenueeiai, ?.Eea?ea, I.Ianeiia,
A.Iineaeaiea, E.Iaaeiai?, A. ?eiae?ia, A.Noaiaiaiea, A. Nooi?i?ii?,
A.Oaaeiniaa, oa ?ioeo. Iiaeaoeiaa iie?oeea noaea aieiaiei ?ino?oiaioii
aea?aeaaiiai oi?aae?iiy ? ?aaoethaaiiy ae?yeueiino? i?aei?e?inoa a
?eieia?e aeiiii?oe?, a iiaeaoeiaee iaiaaeaeiaio iaaoa iniaeeai?
cia/ouino?.

Iniiao no/anieo iiaeyae?a ? oai??e iiiaeaoeoaaiiy caeeaee ?iaioe A.
Ni?oa, /ioe?e aaciaeo i?eioeeie iiiaeaoeoaaiiy yeiai ia ao?aoeee
cia/ouino? ? aeooaeueiino? ? nueiaiaei?. Cia/iee aeeaae a ?icaeoie
oai??? iiaeaoe?a aianee A. Aaaia?, E. A?enaeue, Ae. Ia?oaee,
Aeae.N.I?eeue, ? Ica?ia, O. Iaoo?, Ae.??ea?aei, I. Oo?aai?a oa ?io?.
Na?aae no/anieo oe?a?inueeeo aeiiii?no?a, ye? caeiathoueny i?iaeaiaie
iiaeaoe?a ne?ae a?aecia/eoe A.Aiae?ouaiei, I. Aaneeeea, A. Aaee?ia, I.
Aeai’yiaiea, I. Eo/a?yaaiea, ?.Eoe?iiaa, I. Iin?thea, A. Iieiae?y, A.
Nooi?i?io, A. Oaaeiniaa.

Iiaee iiooiao a ?icaeoie oai??? iiaeaoe?a iaaeaa Aeae. I. Eaein, yeee
ea?aeeiaeueii ci?iea iiaeyaee ia aea?aeaao ye noa’?eoa aeiiii?/ii?
ae?yeueiino? ? iaaieinea ia iaiao?aeiino? aeoeaiiai aea?aeaaiiai
ao?o/aiiy a aeiiii?eo /a?ac o?neaeueii-iiaeaoeiao oa a?ioiai-e?aaeeoio
iie?oeeo. Eaein?ainuee? ?aea? io?eiaee na?e iiaeaeueoee ?icaeoie a
i?aoeyo I.Naioaeueniia, ?. Nieio, oa ?ioeo i?ia?aeieo cao?aeieo a/aieo.
I?e aea/aii? iiaeaoe?a iaaiein aoa ia?aianaiee ia ooieoe??, ye? aiie
aeeiiothoue, aeaee oa niiniae noyaiaiiy iiaeaoe?a, iaoai?cie
iiiaeaoeoaaiiy ??cieo aaeocae aeiiii?ee.

Iniaeeai aeooaeueiith ? i?iaeaia iiaeaoeiaiai iaiaaeaeiaioo a
n?euenueeiio ainiiaea?noa?. Iniaeeaino? n?euenueeiai
ainiiaea?noaa ye

aaeoc? aeiiii?ee, eiai niaoeeo?ea, iaoiiaeththoue iaiao?aei?noue
a?oioiaii? ?ic?iaee i?iaeai iiiaeaoeoaaiiy n?euenueeiainiiaea?nueeeo
oiaa?iae?iaiee?a, ?o i?aeo?eiee, i?aeaeuaiiy aoaeoeaiino?
n?euenueeiainiiaea?nueeiai ae?iaieoeoaa. ?icoi?iiy aaaeeeaino? oe???
i?iaeaie aeeeeeaei i?eeiyooy a inoaii? ?iee aaaaoueio caeiiiaeaa/eo
aeo?a, iinoaiia o?yaeo noiniaii ?aaoethaaiiy ae?yeueiino?
n?euenueeiainiiaea?nueeeo i?aei?e?inoa, aea?aeaaii? i?aeo?eiee aa?a?iiai
naeoi?o aeiiii?ee, iai?aaeaieo ia ae??oaiiy iinoaaeaii? i?iaeaie.
Iiaeaoeiaa iie?oeea ii a?aeiioaiith aei n?euenueeiainiiaea?nueeeo
i?aei?e?inoa ia? i?iaiaeeoenue c o?aooaaiiyi niaoeeo?ee aa?a?iiai
naeoi?o, ui aeeeeea? iaiao?aei?noue ia’?eoeaiiai aiae?co ? aeinoaoiueiai
oai?aoe/iiai iaa?oiooaaiiy. Aei oiai ae i?iaeaie iiiaeaoeoaaiiy oa
i?aeo?eiee n?euenueeiainiiaea?nueeeo i?aei?e?inoa, noeioethaaiiy
aoaeoeaiino? ae?iaieoeoaa aea?aeaaa iaiaaa?oueny ae??oeoe eiaeio ie?aii,
a oie /an ye aiie iio?aaothoue eiiieaeniiai i?aeoiaeo. Iaiao?aei?noue
?ic?iaee nenoaiiiai i?aeoiaeo aei ieoaiue oi?aae?iiy
i?ioeeaaeiini?yiiaaieie o?iainiaeie iioieaie i?ae
n?euenueeiainiiaea?nueeeie i?aei?e?inoaaie oa athaeaeaoii ( iiaeaoee oa
aeioaoe?? ) ? iaaecae/aeii aeooaeueiith, ui e iaoiiaeth? aea?? oaie
aeine?aeaeaiiy.

Ca’ycie ?iaioe c iaoeiaeie i?ia?aiaie, ieaiaie, oaiaie.

Aeine?aeaeaiiy ? neeaaeiaith /anoeiith iaoeiai-aeine?aeieo ?ia?o
Noinueeiai aea?aeaaiiai aa?a?iiai oi?aa?neoaoo: “?ic?iaea ?aeiiaiaeaoe?e
ii oi?ioaaiith ? ooieoe?iioaaiith ?io?ano?oeoo?e aa?a?iiai naeoi?o
No?aeiiai ?aa?iio Oe?a?ie (iiia? aea?aeaaii? ?a?no?aoe?? 0196U017425);
“Aea?aeaaia ?aaoethaaiiy ?eieiaeo a?aeiinei a Oe?a?i?” (iiia?
aea?aeaaii? ?a?no?aoe?? Ae??A 01008714?).

Iaoa ? caaea/? aeine?aeaeaiiy. Iaoith aeine?aeaeaiiy ? iiaoaeiaa
iioeiaeueiiai iiaeaoeiai-aeioaoe?eiiai iaoai?cio ?aaoethaaiiy
ae?yeueiino? n?euenueeiainiiaea?nueeeo i?aei?e?inoa. Aeey ?? aeinyaiaiiy
iaiao?aeii aoei ae??oeoe ianooii? caaea/?:

· aecia/eoe ? ?ice?eoe nooi?noue iiiyooy “iiaeaoeiai-aeioaoe?eiee
iaiaaeaeiaio”;

· i?iaiae?coaaoe aieea ?nioth/i? iiaeaoeiai? nenoaie ia ?acoeueoaoe
ainiiaea?thaaiiy a n?euenueeiio ainiiaea?noa?;

· aecia/eoe iioeiaeueio no?oeoo?o ? aeaee iiaeaoe?a a n?euenueeiio
ainiiaea?noa?;

· aecia/eoe noaaee iiaeaoe?a, ye? i?iiiio?oueny oaeineiiaeeoe;

· ?ic?iaeoe noaio iaoai?cio oi?ioaaiiy aeioaoe?eiiai oiiaeo oa eiai
?iciiae?eo i?ae aeaeaie i?iaeoeoe??, ui aeioo?oueny;

· ?ic?iaeoe iaoiaeeeo ?iciiae?eo aeioaoe?eiiai oiiaeo i?ae
n?euenueeiainiiaea?nueeeie i?aei?e?inoaaie;

· i?iaiae?coaaoe aieea ii?yaeeo aecia/aiiy, oi?ioaaiiy ? ?iciiae?eo
aeioaoe?eiiai oiiaeo, ui i?iiiio?oueny, ia ae?yeuei?noue
n?euenueeiainiiaea?nueeeo i?aei?e?inoa.

Iaoeiaa iiaecia iaea?aeaieo ?acoeueoao?a. Iaoeiaa iiaecia

iaea?aeaieo a oiae? aeine?aeaeaiiy ?acoeueoao?a iieyaa? a oiio, ui:

· aeaii aecia/aiiy iiiyooy iiaeaoeiai-aeioaoe?eiiai iaiaaeaeiaioo;

· oaeineiiaeaii eeaneo?eaoe?th iiaeaoe?a a caeaaeiino? a?ae ?o
ooieoe?iiaeueii? ni?yiiaaiino?;

· cai?iiiiiaaii iioeiaeueio no?oeoo?o iiaeaoe?a aeey n?euenueeiai
ainiiaea?noaa c aecia/aiiyi ia’?eoo iiiaeaoeoaaiiy aeey eiaeiiai
iiaeaoeo;

· aecia/aii noaaee aeey iiaeaoe?a, ye? i?iiiio?oueny aaanoe (o?eniaaia ?
aeeoa?aioe?eiaaia /anoeie caiaeueiiai iiaeaoeo oa iiaeaoie ia
iaoa??aeuei? ?ano?ne );

· ?ic?iaeaii noaio oi?ioaaiiy aeioaoe?eiiai oiiaeo a n?euenueeiio
ainiiaea?noa? ? eiai ?iciiae?eo i?ae ??cieie ?aa?iiaie oa aeaeaie
i?iaeoeoe??, ui aeioothoueny;

· ?ic?iaeaii iaoiaeeeo aecia/aiiy ?ici??o aeioaoe?e a ?ic?aooieo ia
iaeeieoeth i?iaeoeoe??, ui aeioo?oueny, oa iaoai?ci ia?aooaaiiy
aeioaoe?e n?euenueeiainiiaea?nueeei i?aei?e?inoaai.

Ne?ae a?aecia/eoe, ui i?eioeeiiai a?aei?iiei ? aieea cai?iiiiiaaiiai
iaoai?cio oi?ioaaiiy oa ?iciiae?eo aeioaoe?eiiai oiiaeo a?ae iei?
ae?th/iai ia aoaeoeaia aeei?enoaiiy iayaieo ?ano?n?a, a ia?oo /a?ao –
caie?. Aaaeeeaith ? i?iiiceoe?y ia?aianaiiy aeoeaioo c aeiiiiiae
aa?a?iiio naeoi?o acaaae? – ia aeeoa?aioe?eiaaio, a caeaaeiino? a?ae
aoaeoeaiino? ainiiaea?thaaiiy.

I?aeoe/ia cia/aiiy iaea?aeaieo ?acoeueoao?a. I?aeoe/ia cia/aiiy
iaea?aeaieo ?acoeueoao?a iieyaa? a oiio, ui o aeiaaeeo ?o
cai?iaaaeaeaiiy c’yaey?oueny iiaeeea?noue oi?ioaaiiy noaeiai
aeioaoe?eiiai oiiaeo, yeee iiaea aeineoue iia?aoeaii ?iciiae?eyoeny i?ae
ie?aieie ?aa?iiaie oa aeaeaie i?iaeoeoe??, ui aeicaieeoue cae?enithaaoe
noaa?e?caoe?ei? oa i?aeo?eioth/? caoiaee a oiiaao athaeaeaoiiai
aeao?oeeoo. Aaaaeaiiy a ae?th cai?iiiiiaaiiai iaoai?cio oi?ioaaiiy,
?iciiae?eo ? iiaa?iaiiy eioo?a aeioaoe?eiiai oiiaeo a n?euenueea
ainiiaea?noai aeicaieeoue: ae??aiyoe oiiae ainiiaea?thaaiiy aeey
i?aei?e?inoa, ye? i?aoeththoue a ??cieo i?e?iaeii-ee?iaoe/ieo ciiao;
noeioethaaoe aoaeoeaia aeei?enoaiiy iayaieo i?e?iaeieo ? iaoa??aeueieo
?ano?n?a; i?enei?eoe i?ioean ?aoi?ioaaiiy aa?a?ieo a?aeiinei.

Iniaenoee aianie caeiaoaa/a. Io?eiai? a i?ioean? aeine?aeaeaiiy
?acoeueoaoe, ye? caaeaeea?iaaii a i?aeioieo? “Iaoeiaa iiaecia
iaea?aeaieo ?acoeueoao?a”, io?eiai? aaoi?ii iniaenoi. Ioae?eaoe?? aaoi?a
i?aeoaa?aeaeothoue oeae oaeo. Aia?oa ?ic?iaeaii: noaio oi?ioaaiiy
aeioaoe?eiiai oiiaeo a n?euenueeiio ainiiaea?noa? ? eiai ?iciiae?eo i?ae
??cieie ?aa?iiaie oa aeaeaie i?iaeoeoe??; iaoiaeeeo aecia/aiiy ?ici??o
aeioaoe?e a ?ic?aooieo ia iaeeieoeth i?iaeoeoe??, oa iaoai?ci
ia?aooaaiiy aeioaoe?e n?euenueeiainiiaea?nueeei i?aei?e?inoaai

Ai?iaaoe?y ?acoeueoao?a aeena?oaoe??. Iniiai? ?aea?, i?eioeeiia?
iieiaeaiiy oa ?acoeueoaoe aeine?aeaeaiiy aoee ai?iaiaai? ia 4-io
eiia?an? I?aeia?iaeii? oe?a?inueei? aeiiii?/ii? anioe?aoe?? (i. Ee?a,
?inoeooo aeiiii?ee IAI Oe?a?ie, 1998 ??e ) oa iaoeiai-i?aeoe/ieo
eiioa?aioe?yo i?ioani?nueei-aeeeaaeaoeueeiai neeaaeo Noinueeiai
n?euenueeiainiiaea?nueeiai ?inoeoooo (i. Noie, 1995, 1997??. ) ?
Noinueeiai aea?aeaaiiai aa?a?iiai oi?aa?neoaoo ( i. Noie, 1998 ??e).

Ioae?eaoe??. ?acoeueoaoe aeine?aeaeaiiy aoee iioae?eiaai? o 4 iaoeiaeo
i?aoeyo aac ni?aaaoi??a caaaeueiei ianyaii 2,6 oiiaieo ae?oe. a?eoo?a.

No?oeoo?a oa ianya aeena?oaoe??. Aeena?oaoe?y neeaaea?oueny c? anooio,
o?ueio ?icae?e?a, aeniiae?a, nieneo aeei?enoaieo aeaea?ae oa aeiaeaoe?a.
Ianya aeena?oaoe?? – 153 noi??iee. Aeena?oaoe?y i?noeoue 14 oaaeeoeue, 4
?enoiee, nienie aeei?enoaieo aeaea?ae, yeee iae?/o? 159 iaeiaioaaiue.

INIIAIEE CI?NO

O anooi? iaa?oioiao?oueny aeooaeuei?noue oaie, aecia/athoueny iaoa oa
caaaeaiiy aeine?aeaeaiiy, iaoeiaa iiaecia oa i?aeoe/ia oe?ii?noue
io?eiaieo a aeena?oaoe?? ?acoeueoao?a

A ia?oiio ?icae?e? “Nooi?noue iiaeaoeiai-aeioaoe?eiiai iaiaaeaeiaioo”
?ice?eoi nooi?noue iiaeaoeiai-aeioaoe?eiiai iaiaaeaeiaioo, ooi/iaii
eeaneo?eaoe?th iiaeaoe?a a caeaaeiino? a?ae ?o ooieoe?iiaeueii?
ni?yiiaaiino?.

Aeiiii?/ia e?eca ia?iaeiiai ainiiaea?noaa Oe?a?ie coiiaeaia
aaaaoueia oaeoi?aie, aea iniaeeaa i?noea na?aae ieo
iaeaaeeoue oi?aae?iith. A inoaii? ?iee o a?o/eciyi?e
e?oa?aoo?? cai?noue oa?i?io “oi?aae?iiy” ii/aee aaeeaaoe
oa?i?i “iaiaaeaeiaio”, i?ae yeei ?icoi?thoue nenoaio
oi?aae?iiy aeiiii?eith ?eieiaiai oeio, ui ii?aeio? a nia? oai??th, e?auo
i?aeoeeo ? ienoaoeoai oi?aaeyoe ?ioa?anaie ? iiaaae?ieith ethaeae,
iioieaie iaoa??aeueieo, o?iainiaeo ? o?oaeiaeo ?ano?n?a. A
oiiaao ia?aoiaeo aei ?eieiai? aeiiii?ee ?ieue

iaiaaeaeiaioo c?inoa?, iniaeeai a n?euenueeiio ainiiaea?noa?, yea a
oiiaao ?eieo caeia? iniaeeaa noaiiaeua, ui ia aeicaiey? a iiai?e i??? ?
ia ??aieo i?eeiaoe o/anoue a i?aeaaeocaa?e eiieo?aioe??. C o?aooaaiiyi
oeueiai a a?eueoino? e?a?i c ?eieiaith aeiiii?eith ae?thoue ?icaeioo?
nenoaie aea?aeaaiiai oi?aae?iiy. ?aii?oaaiiy oeeo ianoaaei a/aieie, ye?
caia?a/othoue ?ieue oaeeo ooieoe?e iaiaaeaeiaioo ye aea?aeaaia
?aaoethaaiiy, eii?aeeioaaiiy, aeoiaey/e c oiai, ui a oiiaao ?eieo oe?
ooieoe?? ao?aoeee nai? cia/aiiy, ?, ia iao iiaeyae, cia/iith iiieeeith.
Neeaaeiaith /anoeiith iaiaaeaeiaioo ? o?iainiaee iaiaaeaeiaio, yeee ia?
aea? noa?e canoinoaaiiy: aioo??oiueiainiiaea?nueeo, a ye?e oi?aae?iiy
o?iainiaeie ?ano?naie ? eai?oaeii cae?enith?oueny ia iniia? ??oaiue
aaei?i?no?aoe?? ana?aaeei? i?aei?e?inoa, ? ciai?oith, aea oi?aae?iiy
o?iainiaeie ?ano?naie cae?enith?oueny a i?ioean? anoaiiaeaiiy o?iainiaeo
a?aeiinei i?ae i?aei?e?inoaii ? ?ioeie ainiiaea?thth/eie noa’?eoaie, a
oaeiae i?ae i?aei?e?inoaii ? aea?aeaaith. Neeaaeiaith /anoeiith
o?iainiaiai iaiaaeaeiaioo a n?euenueeiio ainiiaea?noa? ?
iiaeaoeiai-aeioaoe?eiee iaiaaeaeiaio, yeee iiaeia aecia/eoe ye nenoaio
iaoiae?a ? cania?a ?aaoethaaiiy ae?yeuei?noth n?euenueeiainiiaea?nueeeo
i?aei?e?inoa ca aeiiiiiaith iiaeaoeiaiai oa aeioaoe?eiiai iaoai?ci?a.
Iaiao?aei?noue iaeii/anii iiiaeaoeiaoaaoe n?euenueea ainiiaea?noai c
iaoith i?aeaeuaiiy aoaeoeaiino? ae?iaieoeoaa oa caaacia/aiiy iaeaaeieo
o?iainiaeo ?ano?n?a, ? aeiooaaoe n?euenueea ainiiaea?noai c iaoith eiai
i?aeo?eiee, aeeeeea? iio?aao a ?ic?iaoe? aca?iiiia’ycaii? eiiieaenii?,
nenoaiii? iie?oeee iiiaeaoeoaaiiy ? aeiooaaiiy n?euenueeiainiiaea?nueeeo
i?aei?e?inoa, oiaoi a ?icaeoeo iiaeaoeiai-aeioaoe?eiiai iaiaaeaeiaioo.
Noa’?eoii iiaeaoeiai-aeioaoe?eiiai iaiaaeaeiaioo ? aea?aeaaa a inia?
oiiaiiaaaeaieo iath i?aai?a oi?aae?iiy. Ia’?eoii aenooiathoue
i?aei?e?inoaa oa a?aeiineie i?ae ieie ? aea?aeaaith c i?eaiaeo nieaoe
iiaeaoe?a oa aeieaoe aeioaoe?e. Ooieoe?? iiaeaoeiai-aeioaoe?eiiai
iaiaaeaeiaioo a n?euenueeiio ainiiaea?noa? coiiaeai? eiai niaoeeo?eith.
Iniiaieie c ieo aoaeooue:

-caaacia/aiiy /a?ac nenoaio iiiaeaoeoaaiiy ??aieo oiia an?i noa’?eoai
ainiiaea?thaaiiy a n?euenueeiio ainiiaea?noa? iacaeaaeii a?ae oi?i
aeaniino? ? ainiiaea?thaaiiy;

-caaacia/aiiy iaiao?aeii? e?eueeino? o?iainiaeo ?ano?n?a aeey
i?aeo?eiee ae?iaieoeoaa no?aoaa?/ii aaaeeeaeo i?iaeoeo?a, ?icaeoeo
i?ia?ai ?aoe?iiaeueiiai caieaei?enooaaiiy, ai?iaaaeaeaiiy aeinyaiaiue
iaoeiai-oaoi?/iiai i?ia?ano oiui.

– oi?aae?iiy o?iainiaeie iioieaie a iai?yieo i?aei?e?inoai – athaeaeao
( ca?? iiaeaoe?a) ? athaeaeao – i?aei?e?inoai (aeieaoa aeioaoe?e );

– noeioethaaiiy aoaeoeaii? ae?yeueiino? n?euenueeiainiiaea?nueeeo
i?aei?e?inoa;

– aeiiii?/iee iaoai?ci cai?ie iaaoaeoeaiiai ainiiaea?y /a?ac
aaie?oonoai;

– ii?aeiaiiy noni?eueieo ?ioa?an?a ( ?aoe?iiaeueia aeei?enoaiiy caie? oa
?ioeo iaoa??aeueieo ? ethaenueeeo ?ano?n?a ) oa ?iaeea?aeoaeueieo ?
a?oiiaeo ( io?eiaiiy iaeneiaeueiiai i?eaooeo ).

Oiae iaiao?aeii aecia/eoe, yeei /eiii iiaoaeoaaoe iioeiaeueiee
iiaeaoeiaee iaoai?ci a ii?aeiaii? c i?iaeaiith aeiooaaiiy aa?a?iiai
naeoi?o aeiiii?ee.

A iniia? iiaeaoeiai? nenoaie eaaeaoue i?eioeeie, ye? aoee caeeaaeai? ua
A.Niioii: anacaaaeuei?noue iiaeaoe?a i ?o i?iii?oe?ei?noue,
aecia/ai?noue, i?inoioa i c?o/i?noue iiiaeaoeoaaiiy, i?i?i?caoe?y aeo?ao
ia noyaoaaiiy iiaeaoe?a. I?aenoiiaoth/e ??ci? oi/ee ci?o, iiaeia c?iaeoe
aeniiaie, ui i?aeoe/ii an? aiie nie?aea?i? a iniiaieo iieiaeaiiyo, ye?
aoee aenoioo? ua A. Ni?oii, ? iiaeaeueoee na?e ?icaeoie io?eiaee a
iai?yieo ?o aeaoae?caoe??. Aeey aiae?co iiaeaoeiai? nenoaie, ??
no?oeoo?e aaaeeeaa cia/aiiy iathoue nenoaiaoecaoe?y i eeaneo?eaoe?y
iiaeaoe?a. Ocaaaeueithth/e aeoiee ??cieo a/aieo uiaei aeae?a iiaeaoe?a,
i?eioeei?a ?o eeaneo?eaoe?? ie aaaaea?ii, ui ne?ae a ia?oo /a?ao
nie?aoenue ia ooieoe??, ye? aeeiiothoue iiaeaoee, oiaoi a caeaaeiino?
a?ae ooieoe?iiaeueii? i???ioaoe?? ie i?iiiio?ii an? aeaee iiaeaoe?a oa
iaia’yceiaeo ieaoaae?a, ye? oaia? niea/othoue n?euenueeiainiiaea?nuee?
i?aei?e?inoaa iiae?eeoe ia oae? a?oie:

1.Nooi o?neaeuei?, ye? caaacia/othoue aeioiaeio /anoeio athaeaeaoo. Aei
ieo ne?ae a?aeianoe a ia?oo /a?ao i?eaooeiaee iiaeaoie c ca?ia?oii?
ieaoe, iiaeaoie ia i?eaooie i?aei?e?inoa. Cai?iiiiiaaia iaie o?eniaaia
/anoeia caiaeueiiai iiaeaoeo oaae a?aeiineoueny aei oe??? a?oie;

2. Oe?eueia?, ye? i?ecia/ai? aeey o?iainoaaiiy oe?eueiaeo aeo?ao,
ia?aaeaa/aieo athaeaeaoii Oe?a?ie. Aei ieo ne?ae a?aeianoe ca?? aei
oiiaeo aeey cae?eniaiiy caoiae?a uiaei iane?aee?a *i?iiaeeuenueei?
eaoano?ioe oa nioe?aeueiiai caoenoo ianaeaiiy, iiaeaoie c aeaniee?a
o?ainii?oieo cania?a oa ?ioeo naiio?aeieo iaoei ? iaoai?ci?a, ca?? ia
aoae?aieoeoai, ?aeiino?oeoe?th, ?aiiio ? oo?eiaiiy aaoiiia?eueieo aei??a
caaaeueiiai ei?enooaaiiy Oe?a?ie;

3. ?aioi? ieaoaae?, ye? noyaothoueny ca aeei?enoai? i?e?iaei? ?ano?ne.

4. ?aaoethth/?, aei yeeo a?aeiineoueny iiaeaoie ia aeiaeaio aa?o?noue.
Aei ieo ne?ae a?aeianoe ? cai?iiiiiaaio iaie aeeoa?aioe?eiaaio /anoeio
caiaeueiiai iiaeaoeo;

5. Nioe?aeuei?, aei yeeo a?aeiinyoue ca?? ia iaia’yceiaa nioe?aeueia
no?aooaaiiy, ca?? ia iaia’yceiaa aea?aeaaia iain?eia no?aooaaiiy.

Iiaeaoee ye aaaeeeaa eaoaai??y o?iain?a ? aeiiii?/iith aacith
ooieoe?iioaaiiy aea?aeaae, aoaeoeaiei cia?yaeaeyi ?aae?caoe??
aea?aeaaii? iie?oeee. Iaea?eueo iiaii ?ice?eaathoueny cia/aiiy i
aeanoeaino? iiaeaoe?a o ooieoe?yo, ye? aiie aeeiiothoue. Noiniaii
ooieoe?e iiaeaoe?a ?niothoue ??ci? oi/ee ci?o. Iaeii a/ai?
aeae?eythoue aea? ooieoe?? iiaeaoeo, ?io? – o?e, o?aieythoueny i
aeineoue ?icoe?ai? eeaneo?eaoe?? ooieoe?e. Ocaaaeueithth/e ??ci?
iiaeyaee, ie i?iiiio?ii ooi/ieoe ooieoe?? iiaeaoe?a a caeaaeiino? a?ae
oe?eae oa caaaeaiue, ca?aaee ae??oaiiy yeeo aiie ? noyaothoueny.
Cai?iiiiiaaia caeaaei?noue i?aaenoaaeaia ia ?en. 1 .

?enoiie 1. Aca?iica’ycie i?ae caaaeaiiyie iiaeaoe?a oa ?o ooieoe?yie

Aac noii?ao, oaeee iiae?e ? aeaui oiiaiei, oiio ui eiaeai iiaeaoie
aeeiio? iaeii/anii, ye i?aaeei, aeae?eueea ooieoe?e, aea ia ia?oee ieai
aeoiaeeoue yeanue iaeia, i?ia?aeia.

A ae?oaiio ?icae?e? “Iaoeiai-i?aeoe/i? iniiae iiaeaoeiai-aeioaoe?eiiai
iaiaaeaeiaioo” ?icaeyioo? iniaeeaino? iaiaaeaeiaioo oa iniiae
iiaeaoeiai-aeioaoe?eiiai iaoai?cio a n?euenueeiio ainiiaea?noa?.

N?euenueea ainiiaea?noai, ye aaeocue aeiiii?ee, ia? ?yae
niaoeeo?/ieo iniaeeainoae, ye? i?eoaiaii? o?eueee aa?a?iiio
naeoi?o. Aei ieo a ia?oo /a?ao ne?ae a?aeianoe:

1) ooieoe?iioaaiiy caie? a yeino? ia o?eueee
oa?eoi??aeueii- i?inoi?iaiai aaceno, a e ye oi?eaeueiiai,
iacai?iiiai i aieiaiiai caniao ae?iaieoeoaa;

2) o/anoue o i?ioean? ae?iaieoeoaa aeeaeo i?aai?ci?a – ?ineei i
oaa?ei.

Oe? iniaeeaino? i?ecaiaeyoue aei oiai, ui aieea ae?iaieea ia
?acoeueoaoe ae?iaieoeoaa a n?euenueeiio ainiiaea?noa? ( iniaeeai a
caiea?ianoa? ) ? iaiaaeaiei. Oiiaii an?o n?euenueeiainiiaea?nueeeo
oiaa?iae?iaiee?a iiaeia iiae?eeoe ia o?e a?oie. Aei ia?oi? ne?ae
a?aeianoe i?oei?, aoaeoeai? ainiiaea?noaa, ye? ae?iaeythoue iniiaio
/anoeio oiaa?ii? i?iaeoeoe??. Aei ae?oai? – i?aei?e?inoaa, ye? ca
ni?eyoeeaeo oiia iathoue aeinoaoi? aeioiaee i ae?iaeythoue cia/io
/anoeio i?iaeoeoe??, a ca ??cieo iani?eyoeeaeo oiia, ianooue caeoee i
??cei nei?i/othoue ae?iaieoeoai. Aei o?aouei? a?oie iiaeia a?aeianoe
iaaoaeoeai? ainiiaea?noaa, yeeo ? a?eueo?noue, aea ye?
ae?iaeythoue iacia/io /anoeio an??? n?euenueeiainiiaea?nueei?
i?iaeoeoe?? i aei oiai ae – aeoaea iaaoaeoeaii. Ioaea iie?oeea
aea?aeaae ii a?aeiioaiith aei naea ia iiaea aooe oi?o?eiaaiith,
oiio ui aiia ii ??ciiio aieeaa? ia ainiiaea?noaa, ye? a?aeiinyoueny
aei ??cieo a?oi. Iaei i?inoi c?a?aoe iiaeaoee, o?aaa ua e aoaeoeaii ?o
aeei?enoaoe. Ie aaaaea?ii, ui /anoeia iiaeaoe?a, ye? noyaothoueny c
n?euenueeiainiiaea?nueeeo i?aei?e?inoa, iiaeiia iiaa?oaoeny a n?euenueea
ainiiaea?noai o aeaeyae? aeioaoe?e ? noaneae?e,

O?aaeeoe?eiee iaa?? iiaeaoe?a, iniiao yeeo neeaaeathoue IAeA, iiaeaoie
ia i?eaooie, ca?? aei *i?iiaeeuenueeiai oiiaeo, i?eaooeiaee iiaeaoie
oiui, ia iao iiaeyae, ae??oeoe iinoaaeai? oe?e? ia a ciic?.
I?e/eiith oeueiai ? iacaeaoi?noue aeua aeacaieo iiaeaoe?a
a?aoiaoaaoe iaeaieiai?oo niaoeeo?/io iniaeea?noue n?euenueeiai
ainiiaea?noaa – aeei?enoaiiy caie? ye aieiaiiai caniao ae?iaieoeoaa.
??ci? ae?eyiee caie? iathoue ??cio ?iaeth/?noue, ??cia
i?noea?icoaooaaiiy, ioaea iaeiaeia? aeo?aoe ?ano?n?a i?ecaiaeyoue
aei ??cieo ?acoeueoao?a. Aiae?c iniiaieo ?acoeueoao?a
o?iainiai-ainiiaea?nueei? ae?yeueiino? n.-a. i?aei?e?inoa Noinueeiai i
ssiiieuenueeiai ?aeii?a Noinueei? iaeano?, ye? ? iaea?eueo iiey?ieie ca
oiiaaie ainiiaea?thaaiiy (oaae.1), iieacaa, ui aeeiai?ea iniiaieo
iieaciee?a ye ii Noinueeiio ?aeiio, oae i ii ssiiieuenueeiio, ye i a
oe?eiio ii Noinuee?e iaeano? i?aeoe/ii iaeiaeiaa.

Oaaeeoey 1

O?iainiai-aeiiii?/i? iieacieee ae?yeueiino? n?euenueeiainiiaea?nueeeo
i?aei?e?inoa Noinueeiai oa ssii?euenueeiai ?aeii?a Noinueei? iaeano?

Iieacieee 1996 ??e 1997 ??eNoi-

nueeee

?aeiissii?euenueeee

?aeiiA na?aae-

iueiio ii iaeano?Noi-

nueeee

?aeiissii?euenueeee

?aeiiA na?aae-iueiio ii iaeano?Aaeiaa i?iaeoeoe?y

(a ni?anoaaieo

oe?iao) ia 1 aa

oiiaii? ??ee?,a?i.649327409565272349Aaeiaa i?iaeoeoe?y

(a ni?anoaaieo oe?iao)

ia 1 na?aaeiuei ??/iiai

i?aoe?aieea, a?i654541555043615736674579Caeoee ia 1 aa oiiaii?
??ee?,a?i.405244120107114??aaiue
?aioaaaeueiino?,%-5,6-12,6-12,2-15,9-23,9-28,4Caaaeueia noia
ia?aoi-aaieo iiaeaoe?a ia 1aa oiiaii? ??ee?, a?i582251542651Caaaeueia
noia ia-

?aoiaaieo iiaeaoe?a

ia 1a?i. aaeiai?

i?iaeoeoe??, eii.8,86,79,99,69,412,1

Niinoa??aa?oueny cieaeaiiy i?iaeoeoeaiino? i?aoe?, ciaioo?oueny
a?aeaea/a eiaeiiai aaeoa?a caie?, c?inoathoue caeoee. Ana oea i?e
i?aeoe/ii iaci?ii?e noi? ia?aoiaaieo iiaeaoe?a i?eaiaeeoue aei
i?aeaeuaiiy aeie? iiaeaoe?a o aaeia?e i?iaeoeoe??. A?aoiaoth/e oa, ui
na?aaei?e aii?oao caiaeue Noinueeiai ?aeiio aei??aith? i?eaeecii 75
aae?a, a ssiiieuenueeiai – 34 aaee, iiaeia aaaaeaoe, ui
??cieoey a i?iaeoeoeaiino? 1 aa caie? aeeeeeaia ia no?eueee
??ciei ??aiai ainiiaea?thaaiiy, ne?eueee i?e?iaeiith ?iaeth/?noth
a?oio?a. Ei?aeyoe?eii-?aa?an?eiee aiae?c, i?iaaaeaiee ia i?eeeaae?
ainiiaea?noa Noinueeiai ?aeiio cana?ae/ea, ui ia aaee/eio i?eaooeo
aieeaathoue ia ia’?eoeai? oaeoi?e (e?euee?noue ae?iaeaii? i?iaeoeoe??,
i?iaeoeoeai?noue i?aoe?, i?e?iaeia ?iaeth/?noue a?oio?a ? o.?i.), a
cian?i ?io?, a ia?oo /a?ao – i?aai?caoe?eii-ainiiaea?/ee ??aaiue.
Aeei?enoiaoth/e cia/ii iaioa ?ano?n?a, ainiiaea?noaa, ye? i?aoeththoue
a?eueo aoaeoeaii, ca ?nioth/i? iiaeaoeiai? nenoaie ionyoue niea/oaaoe
cia/ii a?eueo? iiaeaoee. Oae ainiiaea?noaa Noinueeiai ?aeiio, ye?
iathoue eeoa aeecueei 20% caiaeueieo oa?aeue, ciooai? aoee nieaoeoe a
1996 ?ioe? 35,5% caaaeueii? noie iiaeaoe?a, a o 1997 ?ioe? – aaea 46,4%.
Aiaeia?/ia neooaoe?y ? a ssii?euenueeiio ?aeii?. Ainiiaea?noaa, ye?
iathoue eeoa aeecueei 30% caiaeueieo oa?aeue, ciooai? aoee nieaoeoe
a?eueoa iieiaeie caaaeueii? noie iiaeaoe?a. Aea oea noino?oueny eeoa
oeo aeiaaee?a, eiee ie ii??aith?ii ?acoeueoaoe ?iaioe a na?aaeiueiio
ii Noinueeiio ? ii ssii?euenueeiio ?aeiiao. Oiaoi ia ??ai? na?aaei?o
cia/aiue, eiee i?aaeth?oueny i?aai?caoe?eii-ainiiaea?/ee oaeoi?
aoaeoeaiino? ae?iaieoeoaa, ia ia?oa i?noea aenooiathoue ia’?eoeai?
/eiieee.

?ai?oa ae??aithaaiiy oiia ainiiaea?thaaiiy a?aeaoaaeiny ca ?aooiie
aeeoa?aioe?aoe?? caeoi?aaeueieo oe?i. A ?eieiaeo oiiaao ia
n?euenueeiainiiaea?nueeo i?iaeoeoe?th, yea aeia?a caa??aa?oueny ?
eaaei o?ainii?oo?oueny, ?aae?caoe?ei? oe?ie a ??cieo ?aa?iiao iaeaea
ia a?ae??ciythoueny. Ioaea aiie ia?anoaee a oiiaao ?eieo aeeiioaaoe
ia?a?iciiae?eue/o ooieoe?th. I?aeoe/ii ?aeeiei ?ino?oiaioii, yeee
caeaoai aeeiioaaoe oeth ?ieue o ?eieia?e aeiiii?oe?, ? iiaeaoie.
Iniaeeaino? n?euenueeiai ainiiaea?noaa ye aaeoc? aeiiii?ee,
iaoiiaeththoue i aeaui ?ioee eiioeaiooaeueiee i?aeo?ae aei
iiaoaeiae iiaeaoeiaiai iaoai?cio a n?euenueeiio ainiiaea?noa?,
iniaeeai a caiea?ianoa?. Ca?ac aaaaoi aeeneon?e oi/eoueny na?aae
aeiiii?no?a aa?a???a iaaeiei ?nioaaiiy ?aeeiiai iiaeaoeo ia caieth oa
eiai aaee/eie. Ie caiaei? c oeie a/aieie, ye? aaaaeathoue, ui
n?euenueeiainiiaea?nueeee ae?iaiee iiaeiai niea/oaaoe aeaa iiaeaoee,
iia’ycai? c aea?aeaaiei ?aaoethaaiiyi ae?iaie/eo a?aeiinei:
caiaeueiee ( o?eniaaia oa aeeoa?aioe?eiaaia /anoeie ) oa ia
iaoa??aeuei? aeo?aoe. Ia’?eoaie iiiaeaoeoaaiiy aenooiathoue caiey, ??
i?e?iaeia ?iaeth/?noue oa aa?o?noue aeei?enoaieo o ae?iaie/iio
i?ioean? iniiaieo i iai?ioieo ae?iaie/eo oiiae?a. I?eaooie, aaeiaee
aeioiae, ae?o/ea a?ae ?aae?caoe?? iathoue aenooiaoe aeaea?aeii nieaoe
iiaeaoeo, a ia ia’?eoii iiiaeaoeoaaiiy.

Aea e??i aeiiii?/ieo iiaeaoe?a ( caiaeueiiai i iiaeaoeo ia
aeei?enoai? iaoa??aeuei? ?ano?ne ), ye? iiaeii? aeeiioaaoe ia
no?eueee o?neaeueio ooieoe?th, ne?eueee noeioethth/o,
?aaoethth/o, ?iciiae?eue/o i “caai?iiio”, ?niothoue i iicaaeiiii?/i?
iiaeaoee, ye? aeeiiothoue o?eueee nooi o?neaeueio /e nioe?aeueio
ooieoe??. Aei ieo ne?ae a?aeianoe ca?? aei oiiaeo e?ea?aeaoe??
aaa??? ia *AAN, ??ciiai ?iaeo oe?eueia? iiaeaoee i iiaeaoeia?
cai?e – iiaeaoie c aeaniee?a o?ainii?oieo cania?a, aianee ia
nioe?aeueia no?aooaaiiy oiui. Oe? iiaeaoeia? ieaoaae? i?yeei /eiii
ia iia’ycai? ic ?acoeueoaoaie ae?iaieoeoaa, aoaeoeai?noth
aeei?enoaiiy ?ano?n?a i oiio iiaeii? niea/oaaoenue ia caaaeueieo
i?aenoaaao on?ia th?eaee/ieie iniaaie, iacaeaaeii aiae oiai, a yeeo
aaeocyo aeiiii?ee aiie i?aoeththoue. Iiaeaoeiaa nenoaia a
n?euenueeiio ainiiaea?noa? ia? aooe iaaiei /eiii oa’ycaia c
?acoeueoaoaie ?iaioe n?euenueeiainiiaea?nueeeo i?aei?e?inoa.
Ainiiaea?noaa, ye? i?aoeththoue a?eueo aoaeoeaii, iiaeii? a?ae/oaaoe
a?aeiinii iaioee iiaeaoeiaee oene, a iaaoaeoeaii i?aoethth/?
ainiiaea?noaa ionyoue ieaoeoe a?aeiinii a?eueoa iiaeaoe?a. Ca oiiae
a?aenooiino? i?ia?aneaii? oeaee noaaie iiiaeaoeoaaiiy, c?inoaiiy
aoaeoeaiino? ae?iaieoeoaa icia/aoeia ciaioaiiy ?ici??o iiaeaoe?a a
?ic?aooieo ia ae?iaeaio i?iaeoeoe?th aai io?eiaiee i?eaooie. Oea aoaea
iiaeeeaei eeoa oiae?, eiee iiaeaoeii aoaeooue iaeeaaeaoeny ia
?acoeueoaoe, a oaeoi?e ae?iaieoeoaa.

A o?aoueiio ?icae?e? “ ?aa?iiaeuei? aniaeoe iiaeaoeiai-aeioaoe?eiiai
iaiaaeaeiaioo” cai?iiiiiaaiee iaoai?ci oi?ioaaiiy ? ?iciiae?eo
aeioaoe?eiiai oiiaeo ia ie?ai? aeaee n?euenueeiainiiaea?nueei?
i?iaeoeoe??. ? iaaaaeaia iaoiaeeea ?ic?aooieo eiie?aoieo noi aeioaoe?e
ii aeaeao oaa?eiieoeueei? i?iaeoeoe?? ia i?eeeaae? ainiiaea?noa
Noinueei? iaeano?.

Aeey oiai, uia ciiaeaethaaoe iioeiaeueio iiaeaoeiao nenoaio a
n?euenueeiio ainiiaea?noa?, o?aaa aeoiaeeoe c i?eioeei?a iiiaeaoeoaaiiy
oa ooieoe?e iiaeaoe?a. Ie aaaaea?ii, ui ??ci? aeaee iiaeaoe?a, ye?
aeeiiothoue ??ci? ooieoe??, aecia/athoueny ca i?eioeeiaie, ye? iiaeooue
aooe ??cieie aeey ??cieo iiaeaoe?a.

Caiaeueiee iiaeaoie ioneoue a?ae?a?aaaoe ia o?eueee ? ia no?eueee
o?neaeueio ooieoe?th, a ia?o ca ana noeioethth/o oa ia?a?iciiae?eue/o.

Aenieee caiaeueiee iiaeaoie aeeiio? ?ieue aeiiii?/iiai aa?’??o aeey
iaaoaeoeaieo ainiiaea??a. A?aoiaoth/e oa, ui ?nioth/ee aeenia?eoao oe?i
ia n?euenueeiainiiaea?nueeo oa i?iieneiao i?iaeoeoe?th ia aeicaiey?
ii?iaeueii ?icaeaaoenue n?euenueeiio ainiiaea?noao aac aea?aeaaieo
aeioaoe?e oa noaneae?e, /anoeio c?a?aiiai caiaeueiiai iiaeaoeo (iiaeeeai
a?eueoo, aai ? onth noio) o?aaa iiaa?oaoe n?euenueeiainiiaea?nueeei
ae?iaieeai o aeaeyae? aeioaoe?e ia 1 oeaioia? ?aae?ciaaii? i?iaeoeoe??
(iniaeeai aeao?oeeoii?, oaei? ye iieiei, yeoey oiui). A oeueiio aeiaaeeo
a?eueoee ?ici?? o?iainiai? aeiiiiiae io?eia? oie, ooi a?eueoa ae?iaey? ?
aoaeoeai?oa aeei?enoiao? caieth oa ?io? caniae ae?iaieoeoaa. Aea yeui
iiaeaoee aoaeooue noyaoaaoeny c on?o ca iaeiei i?eioeeiii, oi
iiaa?oaoenue aiie iiaeii?, iiaeeeai, ia an?i, ? aaea ca ?ioeie
i?eioeeiaie.

Ia iao iiaeyae, a n?euenueea ainiiaea?noai iiaeii? iiaa?oaoeny noie
oaeeo iiaeaoe?a:

– o?eniaaia /anoeia caiaeueiiai iiaeaoeo – ia aaaeaiiy aea?aeaaiiai
caiaeueiiai eaaeano?o, caieaono?ith, iii?oi?eiao caiaeue, o?iainoaaiiy
caoiae?a uiaei ?aoe?iiaeueiiai aeei?enoaiiy ? ioi?iie caiaeue ? o.ae.;

– aeeoa?aioe?eiaaia /anoeia caiaeueiiai iiaeaoeo – ia o?iainoaaiiy
aeioaoe?e ia ae?iaieoeoai aeayeeo aeae?a n?euenueeiainiiaea?nueei?
i?iaeoeoe?? ( a ia?oo /a?ao i?iaeoeoe?? oaa?eiieoeoaa );

– iiaeaoie ia iaoa??aeuei? ?ano?ne – ia o?iainoaaiiy iaoeiai-aeine?aeieo
? eiino?oeoi?nueeeo ?ia?o, a aa?a?iee ?iiiaaoe?eiee oiiae.;

– iiaeaoie c aeaniee?a o?ainii?oieo cania?a oa ca?? ia aoae?aieoeoai ?
?aeiino?oeoe?th aei??a – ia o?iainoaaiiy aoae?aieoeoaa aei??a c oaa?aeei
iie?eooyi o n?euenuee?e i?noeaaino?.

Iniiaieie ieaoieeaie aeeoa?aioe?eiaaii? /anoeie caiaeueiiai iiaeaoeo
aoaeooue o? i?aei?e?inoaa, ye? ei?enoothoueny e?aueie, a?eueo ?iaeth/eie
caieyie, a o?, ui i?aoeththoue a a??oeo oiiaao, aoaeooue niea/oaaoe
iaio? noie. Ia’?eoii iiiaeaoeoaaiiy aenooiathoue oiiae
ainiiaea?thaaiiy. Aeioaoe?? ae ? noaneae?? i?ecia/aoe o?aaa a ?ic?aooieo
ia iaeeieoeth ?aae?ciaaii? i?iaeoeoe??, oiaoi ia’?eoii aeioaoe?e
aenooiathoue ?acoeueoaoe ainiiaea?thaaiiy. A?eueoa aeioaoe?e io?eia?
oie, ooi aoaeoeai?oa aeei?enoiao? ?ano?ne. Oi?ioaaiiy aeioaoe?eiiai
oiiaeo cae?enith?oueny a iniiaiiio (a a oiiaao athaeaeaoiiai aeao?oeeoo
i?aeoe/ii iiai?noth) ca ?aooiie aeeoa?aioe?eiaaii? /anoeie caiaeueiiai
iiaeaoeo. Ia iao iiaeyae, aeioe?eueii c?iaeoe aeaio??aiaaee aeioaoe?eiee
oiiae – caaaeueiiaea?aeaaiee ? ?aa?iiaeueiee (ia ??ai? iaeano?).
Caaaeueiiaea?aeaaiee i?ecia/aiee aeey ia?a?iciiae?eo
c?a?aieo eioo?a ii ?aa?iiao a caeaaeiino? a?ae i?e?iaeii-ee?iaoe/ieo
oiia oa aeey noaa?e?caoe?? ?aae?caoe?eieo oe?i. ?aa?iiaeueiee
i?ecia/aiee aeey ia?a?iciiae?eo aeioaoe?e i?ae ie?aieie i?aei?e?inoaaie.
?iciiae?e eioo?a i?ae aea?aeaaiei ? ?aa?iiaeueiei oiiaeaie, ia iaoo
aeoieo, iiaeiai a?aeaoaaoeny o ni?aa?aeiioaii? 50% ia 50%. Aeioaoe??
ne?ae i?ecia/aoe ia iniiai? oaa?eiieoeuee? i?iaeoeoe – iieiei, i?e??no
A?O oa i?e??no naeiae, oiio ui naia oe? aeaee i?iaeoeoe?? ? iaea?eueo
aeao?oeeoieie ? i?eiinyoue iaea?eueoa caeoe?a ainiiaea?noaai, aiane?aeie
/iai aiie nei?i/othoue ae?iaieoeoai oeeo aeeoo?ai aaaeeeaeo ?
iaiao?aeieo i?iaeoeo?a.

Aecia/aiiy eiie?aoieo ?ici???a aeioaoe?e a ?ic?aooieo ia 1 oe
i?iaeoeoe?? ne?ae i?iaaaeeoe ca ianooiiith iaoiaeeeith:

1.Aecia/a?oueny aeioaoe?eiee oiiae, yeee neeaaea?oueny c
aeeoa?aioe?eiaaii? /anoeie caiaeueiiai iiaeaoeo. A?aoiaoth/e oa, ui a
iniiao aecia/aiiy oeueiai iiaeaoeo iieeaaeai? ia’?eoeai? ? iino?ei?
oaeoi?e – e?euee?noue caie? ? ?? i?e?iaeia ?iaeth/?noue, oi ?ici??
aeioaoe?eiiai oiiaeo aoaea ii ?ieao i?eaeecii noaeei.

2.Aecia/a?oueny ia?ae?e aeae?a n?euenueeiainiiaea?nueei? i?iaeoeoe??,
yea iio?aao? aeiooaaiiy. Oeae ia?ae?e ia? caoaa?aeaeoaaoenue Eaa?iaoii
I?i?no??a Oe?a?ie ca iiaeaiiyi I?i?noa?noaa AIE Oe?a?ie. Ie i?iiiio?ii
aeiooaaoe iieiei, i?e??no A?O oa i?e??no naeiae. I?e/iio aeioaoe??
iathoue io?eioaaoe an? ae?iaieee oeeo i?iaeoeo?a – o?, ooi i?aoeth?
caeoeiai ? o?, ooi i?aoeth? ?aioaaaeueii.

3.Aeioaoe?eiee oiiae ?iciiae?ey?oueny ii aeaeao i?iaeoeoe??, ui
aeioo?oueny, o iaaieo i?iii?oe?yo. A iniiao aecia/aiiy oeeo i?iii?oe?e
ia? aooe iieeaaeaiee ianooiiee i?eioeei. Ia iniia? iaaee/ii
iaa?oioiaaieo ii?i niiaeeaaiiy i?iaeoeo?a oa?/oaaiiy (iieiei, yeiae/eia
? naeieia ) ? na?aaei?o ?aae?caoe?eieo oe?i ia oe? i?iaeoeoe
aecia/a?oueny, no?oeoo?a niiaeea/eo aeo?ao ia i?iaeoeoe, ui
aeioothoueny, ca oi?ioeith 1:

wmetafile8? ??•???????????
???????????yyy????.????1?????????????
 a???&??yyyy?????Ayyy?yyy ??H?????&??MathType??
???u?????????”????-????? ??? y???u?th???????i – ieoiia
aaaa ?-ai aeaeo i?iaeoeoe??, %

q? – iaaee/ii iaa?oioiaaia ii?ia niiaeeaaiiy ?-ai aeaeo i?iaeoeoe??, oe

Oe? – na?aaeiy ?aae?caoe?eia oe?ia 1 oe ?-ai i?iaeoeoo, a?i.

4.Aecia/a?oueny aeioaoe?eiee oiiae ii eiaeiiio aeaeo i?iaeoeoe?? ca

oi?ioeith (2 ) :

wmetafile8? ??&???????????
???????????yyy????.????1?????????????
@@???&??yyyy?????AyyyYyyy???a?????&?
?MathType??`????u?th??????Ae? – aeioaoe?eiee oiiae ii ?-io i?iaeoeoo,
a?i.

Ae – caaaeueiee aeioaoe?eiee oiiae, a?i.

?? – ieoiia aaaa ?-ai aeaeo i?iaeoeoe??, %

5.Aecia/a?oueny ?ici?? aeioaoe?? ia 1 oe i?iaeoeoe?? ca oi?ioeith 3:

wmetafile8? ?????????????
???????????yyy????.????1?????????????
@????&??yyyy?????AyyyYyyy@??a?????&??MathType??`????u
y??????di – ?ici?? aeioaoe?? ia 1 oe i?iaeoeoe??

Ae? – aeioaoe?eiee oiiae ii ?-io i?iaeoeoo, a?i.

Qi – oaeoe/ia e?euee?noue ?aae?ciaaiiai ?-ai i?iaeoeoo, oe

sse? ae aeniiaee ne?ae c?iaeoe c aeuaiaaaaeaii? iaoiaeeee?

Ii-ia?oa, cai?iiiiiaaia iaoiaeeea aeicaiey? ?iciiae?eyoe aeioaoe?eiee
oiiae ii aoaeue-ye?e e?eueeino? i?iaeoeo?a, oiaoi aeinyaa?oueny
iaiao?aeia aeanoe/i?noue ? aio/e?noue aeioaoe?eiiai iaoai?cio.

Ii-ae?oaa, o aeiaaeeo ciaioaiiy caaaeueieo ianya?a ?aae?caoe??
eiie?aoiiai aeaeo i?iaeoeoe?? ? c?inoaiiy aeao?oeeoo aeaiiai aeaeo
i?iaeoeoe?? ca?eueoo?oueny ?ici?? aeioaoe?? ia eiaeiee oeaioia?
i?iaeoeoe??, ui noeioethaaoeia ae?iaiee?a aei ca?eueoaiiy ianya?a
?aae?caoe??. ? iaaiaee, ca?eueoaiiy ianya?a ?aae?caoe??, yea iiaeeeaa
i?aeoe/ii eeoa ca oiia ca?eueoaiiy ??aiy ae?iaieoeoaa, i?aeaeuaiiy
i?iaeoeoeaiino? oaa?ei ( a cia/eoue ? cieaeaiiy nia?aa?oino? ), ciaioo?
?ici?? aeioaoe?? ia eiaeiee oeaioia? i?iaeoeoe??.

Ii-o?ao?, caaaeueiiaea?aeaaiee noaa?e?caoe?eiee oiiae, i?i yeee eoea
iiaa aeua, ia aea? ciiae ??cei eieeaaoeny ?eieiaei oe?iai ia oe?
i?iaeoeoe, a ioaea caa??aa?oueny i?eaeecii iaeiaeiaith caaaeueia noia
aeioaoe?e ia eiie?aoiee aeae i?iaeoeoe??. O aeiaaeeo, eiee ?aae?caoe?ei?
oe?ie cia/ii ci?iyoueny ( ? noaa?e?caoe?eiee oiiae aoaea iani?iiiaeiee
“aii?oecoaaoe” oae? ci?ie ) , ci?ieoueny ? no?oeoo?a aeioaoe?eiiai
oiiaeo ia ei?enoue a?eueo aeao?oeeoieo i?iaeoeo?a.

Oaeei /eiii, cai?iiiiiaaia iaoiaeeea aeicaiey? iaeaea aaoiiaoe/ii
i?aeo?eioaaoe iaai? i?iii?oe?? o ae?iaieoeoa? iaeaaaeeea?oeo i?iaeoeo?a
oa?/oaaiiy ? ia?a?iciiae?eyoe eiooe ia ei?enoue a?eueo aoaeoeaii
i?aoethth/eo ainiiaea?noa. Oea aoaea noeioethaaoe ?ioaineo?eaoe?th
ae?iaieoeoaa ? i?aeaeuaiiy eiai aoaeoeaiino?.

AENIIAEE

1.?nioth/ee iaoai?ci iiiaeaoeoaaiiy oa aeiooaaiiy
n?euenueeiainiiaea?nueeeo oiaa?iae?iaiee?a ia noeioeth? aoaeoeaiiai
aeei?enoaiiy ?ano?n?a, ?icoe?aiiy ianya?a ae?iaieoeoaa A oiiaao
noaiiaeaiiy ?eieiai? aeiiii?ee iaaecae/aeii aeooaeueiith ? i?iaeaia
oaeineiiaeaiiy iiaeaoeiai-aeioaoe?eiiai iaiaaeaeiaioo.

2.Iaiao?aeii ci?ieoe ?aeaieia?th iiiaeaoeoaaiiy
n?euenueeiainiiaea?nueeeo oiaa?iae?iaiee?a oa iiaoaeoaaoe ae??aee
iaoai?ci i?aeo?eiee aoaeoeaii i?aoethth/eo ainiiaea?noa, ia?aeoe a?ae
i?aeo?eiee aa?a?iiio naeoi?o acaaae? – ia aeeoa?aioe?eiaaio i?aeo?eieo,
a caeaaeiino? a?ae aoaeoeaiino? ainiiaea?thaaiiy.

3.C iaoith iioei?caoe?? iiaeaoeiai-aeioaoe?eiiai iaiaaeaeiaioo
ae?yeuei?noth n?euenueeiainiiaea?nueeeo i?aei?e?inoa oa ?ic?iaee
iaae?eiiai, aio/eiai oa ni?aaaaeeeaiai iaoai?cio i?aeo?eiee a?o/eciyieo
n?euenueeiainiiaea?nueeeo oiaa?iae?iaiee?a aeioe?eueii cai?ieoe ae?th/?
iei? a n?euenueeiio ainiiaea?noa? iiaeaoie ia aeiaeaio aa?o?noue,
iiaeaoie c i?eaooeo i?aei?e?inoa, ieaoo ( iiaeaoie ) ca caieth, ca?? aei
aea?aeaaiiai ?iiiaaoe?eiiai oiiaeo ia o?eniaaio oa aeeoa?aioe?eiaaio
/anoeie caiaeueiiai iiaeaoeo oa iiaeaoie ia iaoa??aeuei? ?ano?ne.

4. Coi?ioaaoe caaaeueiiaea?aeaaiee oa ?aa?iiaeueiee aeioaoe?ei? oiiaee.
Caaaeueiiaea?aeaaiee aeioaoe?eiee oiiae ni?yiiaoaaoe ia aeioaoe??
ainiiaea?noaai, ye? i?aoeththoue a a??oeo i?e?iaeii-ee?iaoe/ieo ciiao oa
aeey noaa?e?caoe?? ?aae?caoe?eieo oe?i ia n?euenueeiainiiaea?nueeo
i?iaeoeoe?th, ?aa?iiaeueiee aeioaoe?eiee oiiae aeei?enoiaoaaoe aeey
aeieaoe aeioaoe?e n?euenueeiainiiaea?nueeei i?aei?e?inoaai ia ie?ai?
aeaee i?iaeoeoe?? oaa?eiieoeoaa.

5.Cai?iiiiiaaiee iaoai?ci oi?ioaaiiy ? ?iciiae?eo aeioaoe?eiiai oiiaeo
aeicaieeoue: ae??aiyoe oiiae ainiiaea?thaaiiy aeey i?aei?e?inoa, ye?
i?aoeththoue a ??cieo i?e?iaeii-ee?iaoe/ieo ciiao, ia ??cieo ca ye?noth
caieyo; ciaioeoe iiaeaoeiaa iaaaioaaeaiiy ia n?euenueea ainiiaea?noai ye
aaeocue ? aeeoa?aioe?thaaoe nooi?iue iiaeaoeiaiai oyaa?y a caeaaeiino?
a?ae aoaeoeaiino? aeei?enoaiiy iayaieo ?ano?n?a; caaacia/eoe a oiiaao
athaeaeaoiiai aeao?oeeoo noaea aeaea?aei oi?ioaaiiy aeioaoe?eiiai
oiiaeo; noeioethaaoe c?inoaiiy ianya?a ae?iaieoeoaa ? ?aae?caoe??
n?euenueeiainiiaea?nueei? i?iaeoeoe??, aoaeoeaia aeei?enoaiiy an?o
iayaieo ?ano?n?a – ye i?e?iaeieo oae ? iaoa??aeueieo; caaacia/eoe
i?aeo?eieo aoaeoeaii i?aoethth/eo i?aei?e?inoa oeyoii iiiaeaoeoaaiiy
e?eueeino? ? yeino? ?ano?n?a, ui aeei?enoiaothoueny a i?ioean?
ae?iaieoeoaa, a ia ?acoeueoao?a ae?iaieoeoaa; i?enei?eoe i?ioean
?aoi?ioaaiiy aa?a?iiai naeoi?o /a?ac aaie?oonoai iaaoaeoeaii
i?aoethth/eo ainiiaea?noa.

NIENIE IIOAE?EIAAIEO I?AOeUe

Ii oai? aeine?aeaeaiiy iioae?eiaaii 4 i?aoe?:

1.Ieeeiaiei I.I. Iiaeaoeiaa ?aaoethaaiiy ae?yeueiino?
n?euenueeiainiiaea?nueeeo i?aei?e?inoa. Noie: “Oi?aa?neoaonueea eieaa”,
1998. – 40n. – 1,7 ae.a.

2.Ieeeiaiei I.I. Iniaeeaino? iiiaeaoeoaaiiy a oaa?eiieoeoa? // A?niee
Noinueeiai n?euenueeiainiiaea?nueeiai ?inoeoooo. – 1997. – ?1. – N.
153-155. – 0,2 ae.a.

3.Ieeeiaiei I.I. Aeooaeuei? i?iaeaie aaaaeaiiy ?aeeiiai o?eniaaiiai
iiaeaoeo a n?euenueeiio ainiiaea?noa? // A?niee Noinueeiai aea?aeaaiiai
aa?a?iiai oi?aa?neoaoo. Na??y: o?iaine ? e?aaeeo. – 1998. – ?1. N. 85-88
– 0,3 ae.a.

4.Ieeeiaiei I.I. I?iaeaie iiaeaoeiaiai iaiaaeaeiaioo a nieuenueeiio
ainiiaea?noa?.// A?niee Noinueeiai aea?aeaaiiai aa?a?iiai oi?aa?neoaoo.
Na??y: o?iaine ? e?aaeeo. – 1998. – ?1. N. 133 – 137 – 0,4 ae.a.

AIIOAOe?ss

Ieeeiaiei I.I. Iiaeaoeiai-aeioaoe?eiee iaiaaeaeiaio o n?euenueeiio
ainiiaea?noa? – ?oeiien.

Aeena?oaoe?y ia caeiaoooy iaoeiaiai nooiaiy eaiaeeaeaoa aeiiii?/ieo iaoe
ca niaoe?aeuei?noth 08.06.02 – i?aei?e?iieoeoai, iaiaaeaeiaio oa
ia?eaoeia. – Noinueeee aea?aeaaiee aa?a?iee oi?aa?neoao, Noie, 1998.

Aeena?oaoe?y i?enay/aia ieoaiiyi iioei?caoe?? iiaeaoeiai-aeioaoe?eiiai
iaoai?cio a n?euenueeiio ainiiaea?noa?. Aeaii aecia/aiiy iiiyooy
iiaeaoeiai-aeioaoe?eiee iaiaaeaeiaio. ?ice?eoi nooi?noue iiaeaoe?a, ?o
ooieoe??, ooi/iaii eeaneo?eaoe?th iiaeaoe?a a caeaaeiino? a?ae ?o
ooieoe?iiaeueii? ni?yiiaaiino?. Aeine?aeaeaii aieea ?nioth/i? nenoaie
iiiaeaoeoaaiiy ia ?acoeueoaoe ?iaioe n?euenueeiainiiaea?nueeeo
i?aei?e?inoa. Cai?iiiiiaaia iiaeaeue oi?ioaaiiy ? ?iciiae?eo
aeioaoe?eiiai oiiaeo ia ie?ai? aeaee n?euenueeiainiiaea?nueei?
i?iaeoeoe??. Iaaaaeaia iaoiaeeea ?ic?aooieo eiie?aoieo noi aeioaoe?e ii
aeaeao oaa?eiieoeueei? i?iaeoeoe??.

Eeth/ia? neiaa: iiaeaoeiai-aeioaoe?eiee iaiaaeaeiaio, iiaeaoee,
aeioaoe??, iioei?caoe?y iiaeaoeiai? nenoaie, aoaeoeai?noue ae?iaieoeoaa,
iiaeaoeia? iaoiaee ?aaoethaaiiy.

AIIIOAOeEss

Ieeeiaiei I.I. Iaeiaiai-aeioaoeeiiiue iaiaaeaeiaio a naeueneii oicyenoaa
– ?oeiienue.Aeenna?oaoeey ia nieneaiea iao/iie noaiaie eaiaeeaeaoa
yeiiiie/aneeo iaoe ii niaoeeaeueiinoe 08.06.02 –i?aaei?eieiaoaeuenoai,
iaiaaeaeiaio e ia?eaoeia. – Noineee ainoaea?noaaiiue aa?a?iue
oieaa?neoao, Noiu, 1998.

Aeenna?oaoeey iinayuaia aii?inai iioeiecaoeee iaeiaiai-aeioaoeeiiiiai
iaoaiecia a naeueneii oicyenoaa. Aeaii ii?aaeaeaiea iiiyoey
“iaeiaiai-aeioaoeeiiiue iaiaaeaeiaio”. ?ane?uoa nouiinoue iaeiaia, eo
ooieoeee, ooi/iaii eeanneoeeaoeeth iaeiaia a caaeneiinoe io eo
ooieoeeiiaeueiie iai?aaeaiiinoe. Enneaaeiaaii aeeyiea nouanoaothuae
nenoaiu iaeiaiiaeiaeaiey ia ?acoeueoaou ?aaiou naeueneioicyenoaaiiuo
i?aaei?eyoee. I?aaeeiaeaia iiaeaeue oi?ie?iaaiey e ?ani?aaeaeaiey
aeioaoeeiiiiai oiiaea ia ioaeaeueiua aeaeu naeueneioicyenoaaiiie
i?iaeoeoeee. Iaaaaeaia iaoiaeeea ?an/aoa eiie?aoiuo noi aeioaoeee ii
aeaeai aeeaioiiaiae/aneie i?iaeoeoeee.

Eeth/aaua neiaa: iaeiaiai-aeioaoeeiiiue iaiaaeaeiaio, iaeiae,
aeioaoeee, iioeiecaoeey iaeiaiaie nenoaiu, yooaeoeaiinoue i?iecaiaenoaa,
iaeiaiaua iaoiaeu ?aaoee?iaaiey.

SUMMARY

N.M. Pylypenko. Tax-subsidy management in agriculture – a manuscript.

The thesis is presented for the degree of Candidate of economic
sciences in speciality 08.06.02 – Enterpreneurship, management and
marketing. – The Sumy State Agrarian University. Sumy, 1998.

The thesis is devoted to the questions of tax- subsidy mechanism
optimisation in agriculture. The notion “tax-subsidy management” is
defined. The essence of taxes, their functions are revealed, the
classification of taxes depending on their functional direction is
specified.

The influence of the existing system of taxation on the performance of
agricultural enterprises is investigated. The model of subsidy fund
formation and distribution for certain kinds of agricultural produce is
proposed. The calculation technique of definite amounts of subsidies
according to the kinds of animal produce is presented.

Key words: tax-subsidy management, taxes, subsidies, taxation system
optimisation, production efficiency, tax methods of regulation.

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