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Вплив системи оподаткування на економіку сільськогосподарських підприємств АПК Криму та шляхи її удосконалювання: Автореф. дис… канд. екон. наук / С

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E?einueeee aea?aeaaiee aa?a?iee oi?aa?neoao

Eeei/oe Na?oeaia Aieiaeeie??aia

OAeE 336. 2. 027:631. 11

AIEEA NENOAIE IIIAeAOEIAOAAIIss IA AEIIII?EO N?EUeNUeEIAINIIAeA?NUeEEO
I?AeI?E?INOA AIE E?EIO oa OEssOe ?? OAeINEIIAETHAAIIss

Oao 08.06.01 – aeiiii?ea i?aei?e?inoa oa i?aai?caoe?y ae?iaieoeoaa

Aaoi?aoa?ao aeena?oaoe?? ia i?enaithaaiiy iaoeiaiai nooiaiy eaiaeeaeaoa
aeiiii?/ieo iaoe

N?ioa?iiieue – 1999

Aeena?oaoe?y ? ?oeiienii.

?iaioa aeeiiaia a E?einueeiio aea?aeaaiiio aa?a?iiio oi?aa?neoao? ia
eaoaae?? i?aai?caoe?? oa ea?oaaiiy a i?aei?e?inoaao AIE.

Iaoeiaee ea??aiee: aeieoi? aeiiii?/ieo iaoe, i?ioani?, caneoaeaiee ae?y/
iaoee oa oaoi?ee Oe?a?ie, aeaaeai?e AI E?eio, Iia?eia TH??e Ieeieaeiae/,
caa?aeoaa/ eaoaae?e aeiiii?ee Oaa??enueeiai ?inoeoooo Iaoe?iiaeueiiai
oi?aa?neoaoo Ee?ai-Iiaeeyinueei? Aeaaeai??.

Io?oe?ei? iiiiaioe: aeieoi? aeiiii?/ieo iaoe, i?ioani?, Eeaeiaiia
Ieaen?e Iaoa?eiae/, E?einueeee aeiiii?/iee ?inoeooo Ee?anueeiai
Iaoe?iiaeueiiai aeiiii?/iiai oi?aa?neoaoo, caa?aeoaa/ eaoaae?e
ia?eaoeiao oa iaiaaeaeiaioo;

eaiaeeaeao aeiiii?/ieo iaoe, aeioeaio, Ai?iaeia TH??e Ieeieaeiae/,
E?einueeee ?inoeooo a?ciano, aeaeai oaeoeueoaoo o?iaine oa e?aaeeo.

I?ia?aeia onoaiiaa: ?inoeooo aeiiii?ee Aeaaeai?? iaoe Oe?a?ie, i. Ee?a.

Caoeno a?aeaoaeaoueny 18 /a?aiy 1999 ?ieo i 1400 aiaeei? ia can?aeaii?
niaoe?ae?ciaaii? a/aii? ?aaee E. 52.805.01 i?e E?einueeiio aea?aeaaiiio
aa?a?iiio oi?aa?neoao? a aoaeeoi??? 501 ia?oiai iaa/aeueiiai ei?iona ca
aae?anith: 333030, N?ioa?iiieue, n. Aa?a?ia, E?einueeee aea?aeaaiee
aa?a?iee oi?aa?neoao.

C aeena?oaoe??th iiaeia iciaeiieoenue a iaoeia?e a?ae?ioaoe? E?einueeiai
aea?aeaaiiai aa?a?iiai oi?aa?neoaoo.

Aaoi?aoa?ao ?ic?neaii 8 o?aaiy 1999 ?.

O/aiee nae?aoa? niaoe?ae?ciaaii? a/aii? ?aaee A.TH. ?oaeaiei

CAAAEUeIA OA?AEOA?ENOEEA ?IAIOE

Aeooaeuei?noue oaie aeine?aeaeaiiy. A Oe?a?i? a?aeaoaathoueny aeeaie?
aeiiii?/i? ci?ie, iaoiiaeai? cai?iith noa?iai iaoai?cio ea?oaaiiy
aeiiii?eith ?eieiaeie iaoiaeaie ainiiaea?thaaiiy.

Ia?ao?ae aei ?eieiaeo a?aeiinei ni?e/eiea aaaaeaiiy oiiaii? iiaeaoeiai?
nenoaie. Aeei?enoiaoth/e iiaeaoee, i?eueae oa o?iainia? naieoe??,
aea?aeaaa i?aae’yaey? iaeiaeia? aeiiae aei i?aei?e?inoa uiaei aaaeaiiy
ainiiaea?noaa.

O aoaeue-ye?e aea?aeaa? th?eaee/i? oa o?ce/i? iniae ciaia’ycai?
a?aeaeaaaoe /anoeio nai?o i?eaooe?a ia caaaeueiiaea?aeaai? iio?aae.
Aeineiiae?noue oi?i ? iaoiae?a ia?aaea/? oeeo cania?a na?ae/eoue i?i
??aaiue ?icaeoeo aea?aeaae, eiai aeiiii?/ieo oa i?aaiaeo ?inoeooo?a.

A Oe?a?i? iiaeaoeiaa ?aaoethaaiiy i?eaooe?a th?eaee/ieo in?a oa
a?iiaaeyi ciaoiaeeoueny a noaae?? noaiiaeaiiy. Iiiaeeii?noue iiaeaoe?a,
neeaaeiee iaoai?ci ?o ia?aooaaiiy, /ano? ci?ie iiaeaoeiaiai
caeiiiaeaanoaa oo?oaeiththoue ye oai?aoe/ia ni?eeiyooy ie?aieo
iiaeaoe?a, oae ? i?aeoe/ia ?oi? ia?aooaaiiy .

No/ania oo?eiaiiy iniiaieo iiaeaoe?a a aa?a?i?e noa?? AIE ia aaeaeaaoii
oei, ui ae?thoue a e?a?iao ?c ?icaeoith ?eieiaith aeiiii?eith. Aiie ia
noaee niaoeeo?/iith i?aenenoaiith ae?iaie/eo a?aeiioaiue.

Iiaeaoee ia ni?eythoue ia?iuoaaiith ae?iaieoeoaa ? o?iainiaiai
icaei?iaeaiiy n?euenueeiainiiaea?nueeeo oiaa?iae?iaiee?a.

O /eii?e nenoai? iiiaeaoeiaoaaiiy i?aaaeththoue o?neaeuei? ?ioa?ane
athaeaeaoo ? ia i?aoeththoue ?aaoethth/? oa noeioethth/? ooieoe??.
Iiiaeaoeiaoaaiiy aeinyaei oaeiai ??aiy, ui ?iaeoue n?euenueea
ainiiaea?noai iaaea?aeiith noa?ith aeeaaeaiiy eai?oaeo, cao?eio?
no?oeoo?io ia?aaoaeiao n?euenueeiainiiaea?nueeeo i?aei?e?inoa.

?nioth/a nenoaia iiiaeaoeiaoaaiiy ia a?aoiao? iniaeeainoae
n?euenueeiainiiaea?nueeiai ae?iaieoeoaa.

O aeiiii?/i?e e?oa?aoo?? aecia/aiee aianie o aeine?aeaeaiiy i?iaeaie
iiiaeaoeiaoaaiiy c?iaeee: Aaea?neay Ae.A., Aeno?ae A.A., Aa?eia E.I.,
Ai?iiiaa  E.E., Auaianeay I.I., E?aeieia I.I., Eo/a?yaaiei I.I.,
Naaeoe I.O., Oaaeueei A.I.

Aiaeii/an, oae? ieoaiiy ye iiaeaoei?ii?noue i?iaeoeoe??, iiaoaeiaa
?aeeiiai iiaeaoeo a ?ic?aooieo ia a?ioiao ioe?ieo caie? ia iniia?
aeeoa?aioe?aeueii? ?aioe oa ?io? caeeoathoueny ua iaaeinoaoiuei
?ic?iaeaieie. Oea ? yaeeinue i?aenoaaith aeey aeai?o oaie
aeine?aeaeaiue.

Ca’ycie oaie aeena?oaoe?? c ieaiaie IE? oi?aa?neoaoo. I?iaaaeai?
aeine?aeaeaiiy aoiaeyoue o ieai iaoeiai-aeine?aeii? ?iaioe E?einueeiai
aea?aeaaiiai aa?a?iiai oi?aa?neoaoo ii i?iaeai? “Nenoaia aaaeaiiy
n?euenueeiai ainiiaea?noaa E?eio o ia??iae aeoiaeo c e?ece i?e ia?aoiae?
aei ?eieo”.

Oe?eue ? caaea/? aeine?aeaeaiue: ia iniia? aiae?co aeiiii?/iiai aieeao
iiiaeaoeiaoaaiiy ia aeiiii?eo n?euenueeiainiiaea?nueeeo i?aei?e?inoa
??cieo ae?iaie/eo oei?a, iaa?oiooaaoe nenoaio iiiaeaoeiaoaaiiy, ui
noeioeth? ??no n?euenueeiainiiaea?nueeiai ae?iaieoeoaa ? i?aeaeuaiiy
eiai aoaeoeaiino?. Aeoiaey/e c iinoaaeaii? iaoe a ?iaio?, ae??oothoueny
oae? caaea/?:

– i?iaiae?coaaoe nioe?aeueii-aeiiii?/io nooi?noue iiaeaoe?a oa ?o ?ieue
ye aeaeo ?iciiae?eueieo a?aeiioaiue o noni?eueiiio ae?iaieoeoa?;

– onoaiiaeoe ?ieue i?yiiai iiiaeaoeiaoaaiiy a nenoai? o?iainiaiai
?aaoethaaiiy n?euenueeiainiiaea?nueeeo i?aei?e?inoa AIE E?eio ??cieo
ae?iaie/eo oei?a;

– aeyaeoe aieea iai?yiiai iiiaeaoeiaoaaiiy ia o?iainia? ?acoeueoaoe
i?aei?e?inoa ??cieo ae?iaie/eo oei?a;

– aeaoe ioe?ieo nenoaie iiiaeaoeiaoaaiiy i?aei?e?inoa AIE E?eio ca
1993-1997 ?iee;

– iaa?oiooaaoe aeei?enoaiiy iieacieea iiaeaoei?iiino? i?iaeoeoe?? a
??aiyii? aaaaoioaeoi?iiai aiae?co c iaoith anoaiiaeaiiy eiai aieeao ia
ii?io i?eaooeo oa aeine?aeaeaiiy ea?oaaiiy ?i;

– aecia/eoe aieea eiao?oe??ioa aaae iiiaeaoeiaoaaiiy ia ??aaiue
?aioaaaeueiino? ae?iaieoeoaa aeey anoaiiaeaiiy ?aoe?iiaeueiiai
iiiaeaoeiaoaaiiy;

– cai?iiiioaaoe aaaaeaiiy noeioethth/iai ae?iaieoeoai ?aeeiiai
caiaeueiiai iiaeaoeo ia i?aenoaa? aeeoa?aioe?aeueii? ?aioe aeey
n?eueainii?aei?e?inoa.

I?aaeiao aeine?aeaeaiiy – nenoaia aeiiii?/ieo a?aeiioaiue, ?c i?eaiaeo
iiiaeaoeiaoaaiiy, i?ae aea?aeaaith ? n?euenueeiainiiaea?nueeeie
i?aei?e?inoaaie ??cieo ae?iaie/i-ainiiaea?nueeeo oei?a.

Ia’?eo aeine?aeaeaiiy – nooi?iue aieeao iiiaeaoeoaaiiy ia aeiiii?eo
ae?iaie/i-ainiiaea?nueeeo oei?a AIE E?eio.

Oai?aoe/i? ? iaoiaee/i? iniiae: oai?aoe/i? iniiae i?iaaaeaieo
aeine?aeaeaiue iiaoaeiaai? ia i?eioeeiao ?eieiai? aeiiii?ee oa
ae?aeaeoe/ieo iaoiae?a i?ciaiiy.

I?e aeeiiaii? ?iaioe canoiniaoaaeenue noeoii?noue iaoiae?a
aeine?aeaeaiiy: aano?aeoii-eia?/iee, ei?aeyoe?eii-?aa?an?eiee aiae?c,
iaoiaee ii??aiyeueiiai aeiiii?/iiai aiae?co, ?ic?aooieiaeo aa??aio?a,
iiiia?ao?/iee iien 25 ae?iaie/eo oei?a ainiiaea?noa, aaaaoioaeoi?i?
iiaeae?, ?io? aeiiii?ei-noaoenoe/i? iaoiaee.

Iaoeiaa iiaecia iieyaa?:

– a iaa?oiooaaii? aeei?enoaiiy iieacieea aaae iiaeaoeiaiai oyaa?y aeey
anoaiiaeaiiy i?ia?aneaiiai iiaeaoeo, canoiniao?oueny iieaciee
iiaeaoei?iiino? a aaaaoioaeoi?iiio aiae?c? c iaoith aecia/aiiy eiai
e?euee?niiai aieeao ia ii?io i?eaooeo c iaoith ea?oaaiiy ?i;

– aeyaeaiiy aieeao aaae iiaeaoeiaiai oyaa?y ia ??aaiue ?aioaaaeueiino?
i?aei?e?inoa aeey anoaiiaeaiiy ?aoe?iiaeueiiai iiiaeaoeiaoaaiiy;

– aeine?aeaeaiiy iiaeeeaino? aeei?enoaiiy aeeoa?aioe?aeueii? ?aioe
n?euenueeiainiiaea?nueeeo i?aei?e?inoa aeey aaaaeaiiy ?aeeiiai
n?euenueeiainiiaea?nueeiai iiaeaoeo.

Oai?aoe/ia cia/aiiy ? i?aeoe/ia oe?ii?noue iieyaa? a ?ic?iaoe?
i?iiiceoe?e oa ?aeiiaiaeaoe?e, ui ni?eythoue caeiiiaeaa/iio cae??ieaiith
i?ia?aneaiiai, noeioethth/iai iiaeaoeo aeey n?euenueeiainiiaea?nueeeo
i?aei?e?inoa.

Iniaenoee aianie caeiaoaa/a. Cai?iiiiiaaii iaoiaeeeo aeei?enoaiiy
iieacieea iiaeaoei?iiino? i?iaeoeoe?? a ??aiyii? aaaaoioaeoi?iiai
aiae?co c iaoith anoaiiaeaiiy eiai aieeao ia ii?io i?eaooeo oa
aeine?aeaeaiiy iaoiae?a ea?oaaiiy ?i. ?aeiiaiaeiaaia iiaeaeue aieeao
aaae iiiaeaoeiaoaaiiy ia ?aioaaaeuei?noue aeey anoaiiaeaiiy
?aoe?iiaeueiiai iiiaeaoeiaoaaiiy. Cai?iiiiiaaii iaoiaeeeo aaaaeaiiy
?aeeiiai caiaeueiiai iiaeaoeo ia i?aenoaa? aeeoa?aioe?aeueii? ?aioe aeey
n?eueainii?aei?e?inoa.

Ai?iaaoe?y ?acoeueoao?a aeine?aeaeaiiy cae?enithaaeany oeyoii aenooi?a
ia iaoeiai-i?aeoe/ieo eiioa?aioe?yo o 1996-1997 ?ieao a
Aa?ioi?aa?neoao?, o 1996-1999 ?ieao – o Oaa??enueeiio ?inoeooo?
Ee?ai-Iiaeeyinueei? Aeaaeai?? oa e o N?ioa?iiieuenueeiio aea?aeaaiiio
oi?aa?neoao?. ?aeiiaiaeaoe?? ii aeei?enoaiith aeine?aeaeaiue aoee
i?aaenoaaeai? a I?i?noa?noai AIE E?eio.

Ioae?eaoe??. Ii oai? aeena?oaoe?? iioae?eiaaii 7 iaoeiaeo i?aoeue
caaaeueiei ianyaii 1,2 ae?oeiaaieo a?eooa.

No?oeoo?a aeena?oaoe??. Aeena?oaoe?y neeaaea?oueny c aaaaeaiiy, o?ueio
iiae?e?a, aeniiae?a, nieneo aeei?enoaieo aeaea?ae, i?iiiceoe?e.

Ianya ?iaioe – 141 noi??iea iaoeiiieniiai oaenoo, ?ethno?iaaiiai 42
oaaeeoeyie, 23 iaethieaie, 60 oi?ioeaie. Nienie aeei?enoaieo aeaea?ae –
190. ? aeiaeaoie ?ic?aooie?a ia 43 noi??ieao.

INIIAIA OO?EIAIIss AeENA?OAOe??

O ia?oiio iiae?e? “Oai?aoe/i? eiioeaioe?? iiiaeaoeiaoaaiiy i?aei?e?inoa
n?euenueeiai ainiiaea?noaa” ?ice?eaathoueny iniiai? eiioeaioe??
iiiaeaoeiaoaaiiy, iiiyooy iiaeaoe?a ye aeaeo ?iciiae?eueieo a?aeiioaiue
o noni?eueiiio ae?iaieoeoa?. Aea?oueny caaaeueia oa?aeoa?enoeea
iiaeaoeiai? nenoaie Oe?a?ie, ?? noaiiaeaiiy oa ?icaeoie. Iieacaii
iniaeeaino? iiiaeaoeiaoaaiiy aeey n?euenueeiainiiaea?nueeeo
i?aei?e?inoa. Iiaeaii iaoiaeeee iiooeo ?aoe?iiaeueiiai ??aiy
iiiaeaoeiaoaaiiy.

Iiaeaoee ? aeo?aeiith eaoaai???th o?iain?a, aeiiii?/iith aacith
ooieoe?iioaaiiy aea?aeaae oa iaea?eueoa aaaeeeaei o?iainiaei aaaeaeai
?aaoethaaiiy ?eieiaeo a?aeiinei.

Nooi?noue iiaeaoeo neeaaea?oueny o aeeo/aii? aea?aeaaith o naith
ei?enoue aecia/aii? /anoeie aaeiaiai aioo??oiueiai i?iaeoeoo ye aeaeo
iaia’yceiaiai ieaoaaeo (aianeo). Iiaeaoeiaa nenoaia Oe?a?ie, ui
oi?io?oueny ca?ac, c iaeiiai aieo, aeieeaa? nai?i iioiaeaeaiiyi ?c
nenoaie i?eaooe?a aea?aeaaiiai athaeaeaoo, ui ?nioaaea a eieeoiueiio
N?N?. Oea ia’?eoeaia yaeua, oiio ui ia iiaeia a?ae?aco a?ae?eoe a?ae
on??? iiia?aaeiuei? i?aeoeoe?. C ?ioiai aieo, ia?ao?ae aei ?eieiaeo
a?aeiinei aeeth/a? a?aeiia?aei? oi?ie oa aeaee iiiaeaoeiaoaaiiy.

O iniiao nenoaie iiiaeaoeiaoaaiiy n?euenueeiainiiaea?nueeeo i?aei?e?inoa
i?ecia/ai? caaaeuei? i?eioeeie iiaoaeiae nenoaie iiiaeaoeiaoaaiiy. Ia
no/aniiio aoai? oneeaaeieany o?iainiai-aeiiii?/iee noai
n?euenueeiainiiaea?nueeiai ae?iaieoeoaa. Ia ni?ey? ia?iuoaaiith
ae?iaieoeoaa oa o?iainiaiio icaei?iaeaiith n?euenueeiainiiaea?nueeeo
oiaa?iae?iaiee?a /eiia nenoaia iiiaeaoeiaoaaiiy, o ye?e i?aaaeththoue
o?neaeuei? ?ioa?ane athaeaeaoo, oiae? ye ?aaoethth/? oa noeioethth/?
ooieoe?? ia ae?thoue.

Aa?a?iee naeoi? ioiieth? aeeaiea o?iainiai-aeiiii?/ia ? nioe?aeueia
e?eca, ui noi?iaiaeaeo?oueny ??ceei niaaeii n?euenueeiainiiaea?nueeiai
ae?iaieoeoaa. O 1997 ?ioe? ae?iaieoeoai aaeiai? i?iaeoeoe?? n?euenueeiai
ainiiaea?noaa ii an?o eaoaai??yo ainiiaea?noa ciaioeeinue (o ii??aiyii?
c 1990 ?ieii) ia 42,2%. O oeae ae /an niiaeeaaiiy i?iaeiaieuenoaa a
?ic?aooieo ia na?aaeiueiai a?iiaaeyieia Oe?a?ie cieceeiny aei
iai?eionoeiiai ??aiy: i’yna – aei 30%, iieiea – aei 46%, y?oeue – aei
37%, oe?aa – aei 74%, ea?oiie? – aei 34%, iai/?a – aei 30%, o?oeo?a –
aei 19%. Ii?ooaiiy caeiio aa?oino? i?ecaaei aei cia/ii? ao?aoe
n?euenueeei ainiiaea?noaii oe?iiaiai ia?eoaoo a ii??aiyii? c i?iieneiaei
ae?iaieoeoaii. E?aaeeoia ? iiaeaoeiaa iie?oeea ia a?aoiaothoue
niaoeeo?eo oe??? aaeoc? c oiia?eueiaiei iai?ioii eai?oaeo.

Oaeineiiaethaaiiy nenoaie iiiaeaoeiaoaaiiy n?euenueeiainiiaea?nueeeo
i?aei?e?inoa iiaeiii a?aoiaoaaoe niaoeeo?eo aa?a?iiai naeoi?a aeiiii?ee,
aea iniiaiei caniaii ae?iaieoeoaa aenooia? caiey. Oea ia icia/a?, ui any
nenoaia iiiaeaoeiaoaaiiy a aaeoc? iiaeiia aacoaaoeny o?eueee ia
caiaeueiiio iiaeaoeo. Oaeee i?aeo?ae aoa ae aeoaea ni?iuaiee.

?aeeiee iiaeaoie, ui ai?iaaaeaeo?oueny a yeino? aenia?eiaioo aeey
n?euenueeiainiiaea?nueeeo ae?iaiee?a ia na?aaeiuei?aioaaaeueiiio ??ai?
iaa cia/i? eieeaaiiy a ainiiaea?noaao, ui ciaoiaeyoueny a ??ciiiai?oieo
i?e?iaeii-aeiiii?/ieo oiiaao, oiio ui ia ?oith ae?yeuei?noue aieeaathoue
??ciiiai?oi? /eiieee. Anoaiiaeoe noaaee aac o?aooaaiiy
aeeoa?aioe?aeueii? ?aioe noiniaii aei eiaeiiai ainiiaea?noaa i?aeoe/ii
iaiiaeeeai.

O ia?niaeoea?, eiee caiey aoaea iaoe a?ioiao ioe?ieo, ui aoaea
aaoiiaoe/ii a?aoiaoaaoe ia o?eueee ?? ye?ni? ia?aiao?e, aea ? ?eieia?
oa?aeoa?enoeee, iaoai?ci iiiaeaoeiaoaaiiy ni?inoeoueny, oiio aeinoaoiuei
aoaea aeae?eueea iiaeaoeiaeo noaaie.

An? iiaeaoee iiaeii? ?icaeyaeaoeny a nenoai?. Caaaeueiee ciaiaiiee, aei
eio?iai i?aeoe/ii iiaeia i?ecaanoe aaao oyaa?y an?o iiaeaoe?a – i?eaooie
i?aei?e?inoaa.

Iieaciee aaae iiaeaoeiaiai oyaa?y (IAIO) iiaeia aeneiaeoe oi?ioeith:

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a`???&??yyyy?????Ayyy?yyy ????????&??MathType??
???u?????????”????-?????Pl???P???u@th??????aea A –
aeoi?a a?ae ?aae?caoe??;

N?– aeo?aoe ia ae?iaieoeoai ?aae?ciaaii? i?iaeoeoe??;

I – oaeoe/iee i?eaooie, ui caeeoa?oueny a ?icii?yaeaeaii? i?aei?e?inoaa
ca a?ae?aooaaiiyi iiaeaoe?a.

O /enaeueieeo – ??cieoey i?ae i?eaooeii, eio?a i?aei?e?inoai iaei a o
nai?io ?icii?yaeaeaii?, yeae aiii ia niea/oaaei i?yeeo iiaeaoe?a ?
i?eaooeii, ui caeeoa?oueny a eiai ?icii?yaeaeaii? i?ney nieaoe an?o
iiaeaoe?a.

Ine?eueee ii cai?iiiiiaai?e iaoiaeeoe? iiaeia aei??yoe aieea
iiiaeaoeoaaiiy ia e?ioeaa? ?acoeueoaoe, a e?ioeaaei ?acoeueoaoii
ae?yeueiino? i?aei?e?inoaa ? ??aaiue ?aioaaaeueiino? (O?), oi aeieea?
iio?aaa aeyaeoe caeaaei?noue i?ae oeeie iieacieeaie. Aei??yoe ??
e?euee?nii, ? aecia/eoe nooi?iue aieeao iaeiiai iieacieea ia ?ioee.
?aeaaeueiei aa??aioii iiaea neoaeeoe aeanoe/i?noue oa ?? aeanoeaino?.

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???u?????????”????-?????Pe???P]???u@th????????aaiue
?aioaaaeueiino? ? iieaciee aaae iiaeaoeiaiai oyaa?y aca?iicaeaaei? i?ae
niaith. I?e ciaioaii? ?ici??a iiaeaoeo – iieaciee aaae iiaeaoeiaiai
oyaa?y ciaioo?oueny, a ??aaiue ?aioaaaeueiino? i?aeaeuo?oueny.
Ca?eueoaiiy ?ici??o iiaeaoeo i?ecaiaeeoue aei ciaioaiiy ?aioaaaeueiino?,
ca?eueoaiith iieacieea aaae iiaeaoeiaiai oyaa?y.

wmetafile8? ??B???????????
???????????yyy????.????1?????????????
 ???&??yyyy?????Ayyy¦yyy`??AE?????&??MathType??

aea O – noia?iee ?ici?? iiaeaoeiaeo iaaeoiaeaeaiue;

t – iiaeaoeiaa noaaea;

AAe – ia?aiao? ia ca?eueoaiiy iiaeaoeiai? noaaee;

AS – ia?aiao? ia ciaioaiiy iiaeaoeiai? noaaee;

At(O) – aeanoe/i?noue ??aiy ?aioaaaeueiino? ii iieacieeo aaae
iiaeaoeiaiai oyaa?y.

Aea aeaia iaoiaeeea aeicaiey? eeoa ?ice?eoe o?neaeueia cia/aiiy
iiaeaoe?a.

Uia aeyaeoe ?aaoethth/o ooieoe?th iiiaeaoeiaoaaiiy, cai?iiiiiaaia
iaoiaeeea aeei?enoaiiy iieacieea iiaeaoei?iiino? i?iaeoeoe?? a ??aiyii?
aaaaoioaeoi?iiai aiae?co c iaoith anoaiiaeaiiy eiai aieeao ia ii?io
i?eaooeo.

Cae/aeii nia?aa?o?noue (N? ) ae?aaeathoue oi?ioeith:

N? = Ci+ I + A (4)

aea Ci – ca?ieaoa;

I – iaoa??aeuei? aeo?aoe;

A – aii?oecaoe?y.

Iiaeaoee caeeoathoueny ca iaaeaie ?icaeyaeo ?o ye neeaaeiai? /anoeie
nia?aa?oino?.

Oiio a nia?aa?o?noue i?iiiio?oueny aeeth/aoe iiaeaoee:

N? = A + I + Ci + I (5)

aea I – noeoii?noue iiaeaoe?a ? cai??a, aeeth/ath/e iiaeaoie ?c
i?eaooeo.

I?iiiio?oueny oi?ioea, ui aeicaiey? aecia/eoe aieea iiaeaoe?a ia ci?io
ii?ie i?eaooeo (II):

wmetafile8? ??”???????????
???????????yyy????.????1?????????????
aA???&??yyyy?????Ayyy?yyy?????????&??MathType??
???u?????????”????-?????Pe???Pn???uAth??????aea CiA –
ca?ieaoi?ii?noue;

IA – iaoa??aei?ii?noue;

AA – aii?oecaoe??ii?noue;

EA – eai?oaei?ii?noue;

IA – iiaeaoei?ii?noue.

O cai?iiiiiaai?e iaoiaeeoe? eai?oae ?icaeyaea?oueny ye noia iniiaieo ?
iai?ioieo eioo?a.

Aeaia iaoiaeeea aeicaiey? aeyaeoe ?ieue ea?oaaiiy iiaeaoei?ii?noth aeey
ca?eueoaiiy i?e?inoo ii?ie i?eaooeo.

Aeei?enoiaoth/e aeanoeaino? aeanoe/iino?, iiaeeeai aecia/eoe iaoiaee/i?
i?aeoiaee aeey aecia/aiiy ?aoe?iiaeueiiai iiiaeaoeiaoaaiiy.

A ae?oaiio iiae?e? “Aieea iiiaeaoeiaoaaiiy ia aeiiii?eo
n?euenueeiainiiaea?nueeeo i?aei?e?inoa ??cieo ae?iaie/i-ainiiaea?nueeeo
oei?a” iieacai aieea i?yiiai iiiaeaoeoaaiiy , aieea iai?yiiai
iiiaeaoeiaoaaiiy ia o?iainia? ?acoeueoaoe, noai canoinoaaiiy ?ioeo
iiaeaoe?a ? cai??a, aeaia ioe?iea nenoaie iiiaeaoeiaoaaiiy i?aei?e?inoa
AIE E?eio ca 1993-1997 ?iee.

O ?acoeueoao? noni?eueiiai iiae?eo i?aoe? a n?euenueeiio ainiiaea?noa?,
aaeaioe?oth/enue aei aeiiii?/ieo ? i?e?iaeii-ee?iaoe/ieo oiia, neeaeeny
??ciiiai?oi? nenoaie aaaeaiiy ainiiaea?noaa – ae?iaie/? oeie
ainiiaea?noa ?c aeanoeaeie ?i no?eeith niaoe?ae?caoe??th oa niieo/aiiyi
aaeocae, ui a?aeiia?aeathoue no?oeoo?ith iniiaieo ? iai?ioieo eioo?a,
no?oeoo?ith eaae??a.

O E?eio aeae?eythoue oae? ae?iaie/? oeie: aeiia?aaea?nueei-aeii?iaiee,
ioao?aieoeueeee, ca?ii-iiei/iee, naae?aie/i-ao??iiane?/iee,
iai/a-oaa?eieoeueeee.

C aeine?aeaeoaaieo 25 ainiiaea?noa o 1996 ?ioe? – 8 caeoeiaeo, o 1997
?ioe? – 13 caeoeiaeo, ui neeaaea? 52% o caaaeuei?e e?eueeino?
aiae?ciaaieo.

*eiia a aeaiee /an iiaeaoeiaa nenoaia ia o?eueee aeoaea neeaaeia, aea ?
ia aea? i?aei?e?inoaai /?oei? i???ioaoe?? ia o? iai?yiee ae?yeueiino?,
ui iiaee a iineaaeoe iiaeaoeiaee oyaa?.

Aei?? oyaa?y aaae oaeeo iiaeaoe?a o?aaa ?iaeoe c ?ic?aooieii
a?aenioeiaiai a?aeiioaiiy ?oiuei? noie oa i?eaooeo, ui caeeoa?oueny a
?icii?yaeaeaii? i?aei?e?inoaa.

Aeine?aeaeaiiy iieacaee, ui iiaeaoie ?c aeiaeaoeiai? aa?oino? ?iaeoue
iaeneiaeueiee iiaeaoeiaee oene aeey n?euenueeiainiiaea?nueeeo
i?aei?e?inoa, ? iaea?eueoa noeeueieie aei oeueiai iieacieea ?
ainiiaea?noaa ioao?aieoeueeiai oeio.

Neeaae iiaeaoeiaeo ? iaiiaeaoeiaeo ieaoaae?a o athaeaeao aeinoaoiuei
oe?ieee oa neeaaeiee. Oaeee aenieee ??aaiue iiiaeaoeiaoaaiiy –
oa?aeoa?ia ?ena o?iainiai? e?ece.

Ae?iaiee ia ia? iiaeeeaino? aeieaoeoe an? iiaeaoee, ine?eueee eiio
iaiao?aei? eiooe aeey caeoi?ae? oiaa?ii-iaoa??aeueieo oe?iiinoae oa
aeieaoe ca?ieaoe. ?aaeueii aeiea/o?oueny iacia/ia /anoeia iiaeaoe?a (aei
30%). C eiaeiei ?ieii oey /anoeia noa? ona iaioa, a aaioaae
caai?aiaaiino? c athaeaeaoii a?eueoa?.

A oiiaao ia?aoiaeo aei ?eieiai? aeiiii?ee iaaaoeaiee aieea iiaeaoeiai?
nenoaie iineeth?oueny.

Ia iiaoaeiao iiaeaoeiai? nenoaie aieeaa? aeai?an?y aeiiii?ee ? ?icaeoie
?ioeyoe?eieo i?ioean?a. I?ioa iiaeaoeiaa nenoaia iiaeiia aio/ei ?i
i?ioenoiyoe. Oaeoe/ii ae aiia ni?ey? ?icaeoeo oeeo iaaaoeaieo i?ioean?a
(oaae. 1). O inoaii? ?iee iieaciee aaae iiaeaoeiaiai oyaa?y ??cei
ca?eueoeany, i?i ui na?ae/eoue oaii i?e?inoo (oaae. 2).

Ca aeiiiiiaith ei?aeyoe?eiiai aiae?co aecia/aia o?niioa ca’yceo i?ae
??aiai ?aioaaaeueiino? oa iieacieeii aaae iiaeaoeiaiai oyaa?y, iieacieea
aaae iiaeaoeiaiai oyaa?y oa a?eueiei caeeoeii i?eaooeo.

Iiaoaeoaaaoe ??aiyiiy, ui a?aeia?aaea? ci?ia na?aaeiueiai ?ici??o ??aiy
?aioaaaeueiino? ? iieacieea aaae iiaeaoeiaiai oyaa?y, iiaeia c?iaeoe
aeniiaie, ui ca?eueoaiiy iieacieea aaae iiaeaoeiaiai oyaa?y ia 1%
i?ecaiaeeoue aei ciaioaiiy ??aiy ?aioaaaeueiino? ia 0,55%.

?ica’ycaaoe ??aiyiiy, ui a?aeia?aaea? canoinoaaiiy na?aaeiueiai ?ici??o
caeeoeo i?eaooeo ? iieacieea aaae iiaeaoeiaiai oyaa?y, ?iaeii aeniiaee –
ca?eueoaiiy iieacieea aaae iiaeaoeiaiai oyaa?y ia 1% i?ecaaaea aei
ciaioaiiy caeeoeo i?eaooeo ia 6,2 oen. a?i.

Iiaoaeoaaaoe ??aiyiiy, ui a?aeia?aaea? ci?io na?aaeiueiai ?ici??o
caeeoeo i?eaooeo oa aeoi?a?a a?ae ?aae?caoe??, i?eoiaeeii aei aeniiaeo,
ui ca?eueoaiiy aeoi?ao a?ae ?aae?caoe?? ia 1 oen. a?i. aoaea i?ecaiaeeoe
aei ca?eueoaiiy caeeoeo i?eaoeo ia 0,15 oen. a?i.

I?iaaaeaiiy ei?aeyoe?eii-?aa?an?eiiai aiae?co aeicaieeei c?iaeoe
aeniiaie, ui iaea?eueoa ?noioiei iieacieeii, ui aieeaa? ia ??aaiue
?aioaaaeueiino? ? iieaciee aaae iiaeaoeiaiai oyaa?y.

Oaaeeoey 1

Ioe?iea /eiii? nenoaie iiiaeaoeiaoaaiiy n?euenueeiainiiaea?nueeeo
i?aei?e?inoa AIE E?eio ca 1993-1997 ?iee

Iieacieee1993 1994 1995 1996 1997 E?euee?noue ainiiaea?noa,

o o./. caeoeiaeo 356

1 339

24 339

73 340

191 343

251 Noia an?o iiaeaoe?a ? iaiiaeaoeia? ieaoaae? iei.e?a.

oen. a?i 246679

– 1884862

-3847793,5

– –

47975,2 –

71789,7 o o./. ia iaeia ainiiaea?noai iei. e?a.

oen. a?i 692,9

– 5560,1

– 11350,3

– –

141,1 –

209,3 o o./. ia 100 aa n?euenueeiainiiaea?nueeeo oa?aeue iei. e?a.

oen. a?i. 14,29

– 108,61

– 222,46

– –

2,81 –

4,21 ia iaeeieoeth aa?oino? iniiaieo eioo?a iei. e?a.

oen. a?i. 67,7

– 462,07

– 946,6

– –

4,83 –

7,25 ia iaeeieoeth aa?oino? aaeiai? i?iaeoeoe?? iei. a?i.

oen. a?i. 146,48

– 1119,27

– 3068,1

– –

43,31 –

64,8 Ieoiia aaaa iiaeaoe?a o aaeia?e i?iaeoeoe?? % 12,9 13,0 14,9 17,3
19,6 Ieoiia aaaa iiaeaoe?a o nia?aa?oino? % 36,0 35,4 36,4 37,6 38,5
Ieoiia aaaa aeiea/aieo iiaeaoe?a o ni?euei?e noi? ia?aoiaaieo % 27,3
28,4 29,7 37,4 32,5

I?e iaa?oiooaaii? aaaaeaiiy oeo aai ?ioeo iiaeaoe?a iaiao?aeii iaoe
a?aeiia?aeue ia ieoaiiy: yeee iiaeiai aooe iieaciee aaae iiaeaoeiaiai
oyaa?y, uia i?aei?e?inoaa iiaee ooieoe?iioaaoe oa aanoe ?icoe?aia
a?aeoai?aiiy. I?aeoe/i? aeine?aeaeaiiy iieacothoue, ui aeey oeueiai
iaiao?aeiee ??aaiue ?aioaaaeueiino? 30%.

Ca?eueoaiiy ae ??aiy ?aioaaaeueiino?, aea?aaeaioia a?ioiaiio aeoi?ao,
a?eueiiai caeeoeo i?eaooeo i?ecaiaeeoue aei ciaioaiiy iieacieea aaae
iiaeaoeiaiai oyaa?y. Ca aeiiiiiaith aeanoe/iino? aecia/aia i??a
a?aeiinii? /ooeeaino? ci?ie iieacieea aaae iiaeaoeiaiai oyaa?y ? ci?ie
??aiy ?aioaaaeueiino? (0,092%).

Iai?ee?ioe? 1997 ?ieo i?ney an?o ci?i ? aeiiiaiaiue, i?eeiyoeo ca 6
?ie?a aeey oaeineiiaethaaiiy o?iainiaiai caeiiiaeaanoaa iiaeaoeiaa
nenoaia Oe?a?ie ia i?eaeaaea noeioethth/iai cia/aiiy aeey ?icaeoeo
ae?iaieoeoaa.

O o?aoueiio iiae?e? “Oeyoe oaeineiiaethaaiiy oa ea?oaaiiy
iiiaeaoeiaoaaiiyi” cai?iiiiiaaia iiaeaeue aieeao aaae iiiaeaoeiaoaaiiy
ia ??aaiue ?aioaaaeueiino? aeey anoaiiaeaiiy ?aoe?iiaeueiiai
iiiaeaoeiaoaaiiy, aeei?enoaiiy aaaaoioaeoi?ieo iiaeaeae aeey ea?oaaiiy
aoaeoeai?noth iiiaeaoeiaoaaiiy, iiaeaia iiaeeea?noue aeei?enoaiiy
aeeoa?aioe?aeueii? ?aioe n?euenueeiainiiaea?nueeeo i?aei?e?inoa aeey
anoaiiaeaiiy ?aeeiiai n?euenueeiainiiaea?nueeiai iiaeaoeo.

Oaaeeoey 2

Iieaciee aaae iiaeaoeiaiai oyaa?y ii n?euenueeiainiiaea?nueeei
i?aei?e?inoaai AIE E?eio, %

Iieacieee 1993 1994 1995 1996 1997 Iieaciee aaae iiaeaoeiaiai oyaa?y
12,1 39,6 37,9 90,8 71,9 Oaii i?e?inoo aei iiia?aaeiueiai ?ieo – 27,5
-1,7 52,9 -18,9

Ca?eueooth/e iiaeaoeiao noaaeo ia 15% (onueiai 33%), iaea?aeeii ??aaiue
?aioaaaeueiino? 0,5%; iieaciee aaae iiaeaoeiaiai oyaa?y 91,6% (?en. 1).
Ciaiooth/e iiaeaoeiao noaaeo ia 15%, iaea?aeeii ??aaiue ?aioaaaeueiino?
6,04%, iieaciee aaae iiaeaoeiaiai oyaa?y – 81,6% (?en. 2). Iiaeaoeiaee
aeoi?a c?inoa? c? ca?eueoaiiyi iiaeaoeiai? noaaee o?eueee aeioe, iiee
/anoea noaaee iiaeaoeo o aeoi?c? a?ae ?aae?ciaaii? i?iaeoeoe?? iaioa
noie iaa?iaieo aeanoe/iinoae ?aioaaaeueiino? ? iieacieea aaae
iiaeaoeiaiai oyaa?y.

Oe? ?ic?aooiee aaaeeea? i?e i?eeiyoo? ??oaiue i?i ?ici??e iiaeaoeiaeo
noaaie (?en. 1, 2).

Iieaciee aaae iiaeaoeiaiai oyaa?y ii oaeoe/iei aeaiei neeaaea? 71,9%, a
?ic?aooieiaee ??aaiue ?aioaaaeueiino? i?e oeueiio 1,02%. Uia aeinyaoe
aaciai? ?aioaaaeueiino? (30%), ui aeanoue i?aei?e?inoaai iiaeeea?noue
aanoe ?icoe?aia a?aeoai?aiiy, iaea?aeoaaoe aeea?aeaiaee – iieaciee aaae
iiaeaoeiaiai oyaa?y iiaeiai aooe, aeoiaey/e c io?eiaii? ooieoe?iiaeueii?
caeaaeiino? ia a?eueo 38%.

I?e iieacieeo aaae iiaeaoeiaiai oyaa?y 71,9% noia iiaeaoeiaeo ieaoaae?a
neeaaea? 71789,7 oen. a?i. sseui a?aooaaoe, ui oaeoe/ia noia io?eiaieo
iiaeaoe?a, neeaaea? 30% a?ae noie ia?aoiaaieo iiaeaoe?a, oi noia
iiaeaoeiaeo ieaoaae?a iiaeiia aooe caaaeaia aei i?i?ioio.

Uia iaoe ??aaiue ?aioaaaeueiino? 30%, iieaciee aaae iiaeaoeiaiai oyaa?y
iiaeiai aooe 38%, ? ?ici?? iiaeaoeiai? noaaee a caaaeuei?e noi? aeoi?a?a
0,095%. Aeoiaey/e c aeaieo ?ic?aooie?a, noia iiaeaoeiaeo ieaoaae?a
iiaeiia aooe ciaioaia ia 64969,7 oen. a?i. sseui ocyoe aei oaaae, ui a
E?eio a 1997 ?ioe? ia?aoiaoaaeiny 343 ainiiaea?noaa, oi noia iiaeaoeiaeo
ieaoaae?a ia iaeia ainiiaea?noai ii oaeoe/iei aeaiei neeaaea? 209,3 oen.
a?i., a ii ?ic?aooieiaei aeaiei iiaeiia aooe – 19,8 oen. a?i.

?en. 1 Caeaaei?noue ??aiy ?aioaaaeueiino? a?ae iieacieea aaae
iiaeaoeiaiai oyaa?y.

Iiiyooy “iiaeaoee” caeeoathoueny ca iaaeaie naiai aeiiii?/iiai
oeoia/aiiy, oiaoi caeeoathoueny iaea?iaaieie, aeeth/ath/e a
aaaaoioaeoi?io iiaeaeue iieaciee “iiaeaoee”, c’yaey?oueny iiaeeea?noue
ea?oaaoe ieie.

Aeey oiai, uia aeyaeoe aieea /eiiee?a ia ci?io ii?ie i?eaooeo ia
eai?oae, aeei?enoiao?oueny ??cieoey i?ae iieacieeaie iaeiiai ?ieo a
c?noaaeaii? c ?ioei ?ieii.

wmetafile8? ??=???????????
???????????yyy????.????1?????????????
a?1???&??yyyy?????Ayyy?yyyA0????????&??MathType??
???u?????????”????-?????Pa???P™???Pi???P?0???uA
th??????Aiaeii/an ?ic?aoiaaia ii?ia i?eaooeo ia eai?oae yaey? niaith
a?aeiioaiiy i?eaooeo o?eueee aei iaoa??aeueii-oaoi?/iiai eai?oaeo ye
noeoii?noue iniiaieo ? iai?ioieo eioo?a. Cae/aeii,
iaoa??aeueii-oaoi?/iee eai?oae a?a? aaaeeeao ?ieue o nai?io aieea? ia
ii?io i?eaooeo, aea a n?euenueeiio ainiiaea?noa? iacai?iiei ? aieiaiei
caniaii ae?iaieoeoaa aenooia? caiey. Naia ia ?? aieeaa?
iaoa??aeueii-oaoi?/iee eai?oae, ? ia iiaeia ia ?aooaaoenue n oei, ui
oa?aeoa? aeei?enoaiiy caie? oa iaoa??aeueii-oaoi?/iiai eai?oaeo
iaoiiaeaiee ?ici??ii oa ye?noth ethaenueeiai eai?oaeo. Oiio a ciaiaiieeo
i?iiiio?oueny aeeth/aoe n?euenueeiainiiaea?nueeee eai?oae, ye noio
a?ioiai? ioe?iee caie?, ethaenueeiai eai?oaeo oa iaoa??aeueii-oaoi?/iiai
eai?oaeo. I?e?iaeii, o oeueiio aeiaaeeo ii?ia i?eaooeo cia/ii
ciaioo?oueny a neeo oiai, ui ie a?aeiineii i?eaooie ia aanue noeoiiee
n?euenueeiainiiaea?nueeee eai?oae, aea a aeaiiio ?ac? i?iiiio?oueny
iiaeeeaei aeyaeoe aieea iiaeaoei?iiino? ia ii?io i?eaooeo noeoiiiai
n?euenueeiainiiaea?nueeiai eai?oaeo. Oiae? oi?ioea iaoeia aeaeyae:

wmetafile8? ??i???????????
???????????yyy????.????1?????????????? 

???&??yyyy?????Ayyy¶yyy`

??6?????&??MathType??a????u—y ????Io?eiaii iaa?iaio
caeaaei?noue: i?e ciaioaii? noie iiaeaoeiaeo ieaoaae?a ca?eueoo?oueny
ii?ia i?eaooeo, i?e ca?eueoaii? iieacieea iiaeaoei?iiino? ii?ia
i?eaooeo ciaioo?oueny. A?ao?/ia ?ioa?i?aoaoe?y iieaco?, ui a i??o
ca?eueoaiiy iiaeaoei?iiino? aei 22,8% – a?aeaoaa?oueny ciaioaiiy ii?ie
i?eaooeo. Iiaeaeueoa ca?eueoaiiy iiaeaoei?iiino? aei 23% ni?e/eiy? ca
niaith caeoeia?noue i?aei?e?inoaa.

?en. 2 Caeaaei?noue ??aiy ?aioaaaeueiino? a?ae iieacieea aaae
iiaeaoeiaiai oyaa?y.

I?iaaaeaiee aiae?c aieeao iiaeaoei?iiino? ia n?euenueeiainiiaea?nueeee
eai?oae ca 1996-97 ?. iieacaa: eiao?oe??io iiaeaoei?iiino? ca 1996 ?ieo
ia?aaeuoth/ee 0,23 ni?e/eiy? caeoeia?noue i?aei?e?inoaa; eiao?oe??io
iiaeaoei?iiino? ca 1997 ??e iiiaae 0,302, ni?e/eiy? ca niaith
caeoeia?noue i?aei?e?inoaa.

sseui ?icaeeaeoenue ia ?aeoeiaia?e ?yae ii aieeao eiaeiiai iiaeaoeo ia
ii?io i?eaooeo, aoei aecia/aii, ui iiaeaoei?ii?noue ca nai?i aieeaii
caeia? ae?oaa i?noea i?ney iaoa??aei?iiino?.

O aeena?oaoe?? iaa?oioiaai ?ic?aooiie ?aeeiiai
n?euenueeiainiiaea?nueeiai iiaeaoeo ia iniia? iaoiaeeee a?ioiai? ioe?iee
caie?, caoaa?aeaeaii? Eaa?iaoii I?i?no??a Oe?a?ie, cae??ieaii? Iaeacii
Aineiicaio, I?in?eueainii?iaeo a?ae 27 eenoiiaaea 1995 ?ieo ?78/230.
I?ioa a iaoiaeeoe? a?ioiai? ioe?iee caie? iaee i?noea iaaaoeai? noi?iie.
Oae iai?eeeaae, ae?iaie/? aeo?aoe ia 1 aa ia/eneai? ii oaoiieia?/iei
ea?oai 1986-1990 ?ieo, ia a?aeiia?aeathoue no/aniei oaoiieia?yi;
iieacieee ii?iaoea?a ia a?aeia?aaeathoue aeeoo?aeo ci?i. Aeieeioea
iaiao?aei?noue nei?aaoaaoe iaoiaeeeo ioe?iee caie?. Ei?aeoe?y iaoiaeeee
neeaaea?oueny a oaeiio:

a) aa?o?noue ca?ia (oe) ia/eneth?oueny o na?oiaeo oe?iao (aeiea?ao);

a) ae?iaie/? aeo?aoe (N) ia 1 oe aecia/athoueny c oi?ioee eiao?oe??ioa
?aioaaaeueiino? (E?):

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wmetafile8? ????????????? ???????????yyy????.????1????????????? A ???&??yyyy?????Ayyyµyyy? ??O?????&??MathType??0 ???u?????????"????-?????PT???Pa ???u@th?????? a) ii?iaoea i?eaooeo Ii (36%) iiaeeeai aeeoa?aioe?thaaoe a caeaaeiino? a?ae ??aiy ?aioaaaeueiino? ae?iaieoeoaa ii oi?ioe?: Ii = 0,36 I? (11) Nei?eaiaaia iaoiaeeea aeicaiey? ?a?no?oaaoe ci?ie a aeiiii?oe? ae?iaieoeoaa: oiaea a?iaeaei?noue, c?inea nia?aa?o?noue ae?iaieoeoaa – ciaioeany ii?iaoea i?eaooeo. Iiaeaoeiiaeeaaeaia iiea – oea caaaeueia ?aioa, aeeth/ath/e aaniethoio, aeeoa?aioe?aeueio ?aioo I ?iaeo, io?eiaio ca ?aooiie e?aueo caiaeue, e?auiai ?icoaooaaiiy ainiiaea?noaa noiniaii ia’?eoa ?aae?caoe?? i?iaeoeoe?? ? aeeoa?aioe?aeueii? ?aioe II ?iaeo. Iieiaeaiiy ni?aa c ?aioaaaeuei?noth a 1997 ?ioe? aoei iaaecae/aeii neeaaeiei. 251 ainiiaea?noai E?eio aoei caeoeiaei ? a cia/i?e i??? /a?ac aaao iiaeaoeiaiai oyaa?y. sseo ae /anoeio caaaeueii? caiaeueii? ?aioe aeioe?eueii aeeo/aoe o aeae? ?aeeiiai iiaeaoeo, ui aeeth/a? a naaa on? aeaee iiaeaoe?a ? a?ae?aooaaiue o oiiaee? I?iiiiothoueny aeaa aa??aioe iiaoaeiae ?aeeiiai iiaeaoeo: a) ia iniia? caeaaeiino? i?ae iiaeaoei?ii?noth ? ii?iith i?eaooeo; a) ia iniia? iaoiaeeee ia/eneaiiy ?aoe?iiaeueii? ii?ie eiao?oe??ioa iiaeaoeiaiai oyaa?y. Aeei?enoiaoth/e ia?oee aa??aio aoea io?eiaia iaeneiaeueia caaaeueia ?aioa o ainiiaea?noa ca?ii-iiei/iiai oeio. A oiio ui caaaeueia ?aioa ? iiaeaoeiiaeaaeiaiei iieai, oi naia c oe??? noie iiaeeeai ni?yiiaoaaoe a aea?aeaaiee oa i?noeaaee athaeaeaoe noie iiaeaoe?a oa cai??a. I?e oeueiio ainiiaea?noaai caeeoa?oueny ??cieoey i?ae noiith iiaeaoeiaeo ieaoaae?a ? caaaeueii? ?aioe. Cai?iiiiiaaia iaoiaeeea iieaco?, ui i?e iieacieeo 20% iiaeaoei?ii?no? ainiiaea?noaa iiaeooue iaea?aeoaaoe c iaeiiai aaeoa?a ?aioiiai i?eaooeo iaiao?aeiiai aeey ?icoe?aiiai a?aeoai?aiiy. Nei?enoaaoenue ae?oaei aa??aioii iiaoaeiae ?aeeiiai n?euenueeiainiiaea?nueeiai iiaeaoeo, canoiniaoth/e ?ic?aooieiaee iieaciee aaae iiaeaoeiaiai oyaa?y, iaiao?aeiee aeey a?aeoai?thaaeueiiai i?ioeano ??aiee 38%, aoei io?eiaii, ui noia iiaeaoeiaeo ieaoaae?a cia/ii nei?ioeeany, oea aea? i?aei?e?inoaai iiaeeea?noue iaea?aeoaaoe ua a?eueoa ?aioiiai i?eaooeo, ui caeeoa?oueny i?ney nieaoe iiaeaoeiaeo ieaoaae?a (oaae. 3). Oaaeeoey 3 ?ic?aooieiaa noia ?aioiiai i?eaooeo, ui caeeoa?oueny i?aei?e?inoaai i?ney nieaoe iiaeaoeiaeo ieaoaae?a i?e iieacieeo aaae iiaeaoeiaiai oyaa?y 38%, a?i/aa Ae?iaie/i-ainiiaea?nuee? oeie Caaaeueia noia ?aioe Noia iiaeaoe?a, ui iaeaaeaoue o athaeaeao ?ic?aooieiaa noia i?ney nieaoe iiaeaoe?a Ioao?aieoeuee? 77,83 28,85 48,98 Ca?ii-iiei/i? 137,97 24,51 113,46 Aeiia?aaei?-aeii?iai? 81,95 27,39 54,56 Naae?ai?/i-yo??iianee/i? 78,07 30,33 47,74 Iai/a-oaa?eieoeuee? 115,52 26,86 88,66 ?ic?aooieiaee iieaciee iiaeaoei?ii?no? aeicaiey? ainiiaea?noaai ?aaoethaaoe caeeoie, ui ciaoiaeyoueny a iaaea?aeiiio o?iainiaiio noai?, ?aioiee i?eaooie, ui caeeoa?oueny i?ney nieaoe iiaeaoe?a, i?e/ii oeae caeeoie iiaeiai caaacia/oaaoe a?aeoai?thaaeueiee i?ioean. Oey ?aioa ? oiiaith aeeoa?aioe?eiaaiiai i?aeoiaeo aei ?ic?aooieo iiaeaoei?iiino? ii eiaeiiio ae?iaie/i-ainiiaea?nueeiio oeio. AENIIAEE 1. No/aniee noai iniiaieo iiaeaoe?a a aa?a?i?e noa?? AIE ia aaeaeaaoiee oei, ui ae?thoue o e?a?iao ?c ?icaeoith ?eieiaith aeiiii?eith. Nenoaia iiiaeaoeiaoaaiiy ia a?aoiao? iniaeeainoae n?euenueeiainiiaea?nueeiai ae?iaieoeoaa, ? ?iaeoue iaaaoeaiee aieea ia aeiiii?eo ainiiaea?noa. 2. Oaiaeaioe?? ci?ie iieacieea aaae iiaeaoeiaiai oyaa?y na?ae/eoue i?i c?inoaiiy iiaeaoeiaiai oyaa?y. Iaea?eueo a?ae/ooieie aei oeueiai iieacieea c’yaeythoueny ainiiaea?noaa naae?ai?/i-ao??iiane?/iiai oeio oa ioao?aieoeueeiai oeio. 3. Iiaeaoeiaa nenoaia c’yaey? niaith neeaaeiee aeiiii?/iee iaoai?ci, ui ii aecia/aieo i?eioeeiao ia’?aeio? an? iiaeaoee. O ca’yceo c oeei aeieea? ieoaiiy i?i e?euee?noue iiaeaoe?a. N?euenueea ainiiaea?noai – niaoeeo?/ia aaeocue, aea caiey ? iniiaiei caniaii ae?iaieoeoaa. Cai?iiiiiaaia ?ai?oa iaoiaeeea anoaiiaeaiiy ?aeeiiai n?euenueeiainiiaea?nueeiai iiaeaoeo aoaea iaoe nain o?eueee eiee aoaeooue iae?/ai? ?eieia? oa?aeoa?enoeee a iaoiaeeoe? a?ioiai? ioe?iee caie?. 4. I?e iaa?oiooaaii? aaaaeaiiy oeo aai ?ioeo iiaeaoe?a iaiao?aeii iaoe a?aeiia?aeue ia ieoaiiy: yeee iiaeiai aooe iieaciee aaae iiaeaoeiaiai oyaa?y, uia i?aei?e?inoaa iiaee ooieoe?iioaaoe oa aanoe ?icoe?aia a?aeoai?aiiy. Iieaciee aaae iiaeaoeiaiai oyaa?y iiaeiai aooe ia a?eueo 38%, oea ia? aooe iaiao?aeiith oiiaith ooieoe?iioaaiiy i?aei?e?inoa. Iaiao?aeiee ia?aaeyae ?ici??o aaae iiaeaoeiaiai oyaa?y. I?IIICEOe?? oa ?AEIIAIAeAOe?? 1. Aeey anoaiiaeaiiy ?aoe?iiaeueiiai iiiaeaoeiaoaaiiy aeioe?eueii aeei?enoiaoaaoe aaaaoioaeoi?io iiaeaeue ?c aieeaiiyi o nia?aa?o?noue ?aae?ciaaii? i?iaeoeoe?? iieacieea “iiaeaoee”. Iaiao?aeii ?ic?aoiaoaaoe iiaeaoei?ii?noue i?iaeoeoe?? ? ?? aieea ia ii?io i?eaooeo c iaoith ea?oaaiiy iiiaeaoeoaaiiyi. 2. Anoaiiaeoe caeiiiaeaa/i, ui ?ici?? iiaeaoei?iiino? ia iiaea ia?aaeuoaaoe aeey n?euenueeiainiiaea?nueeeo i?aei?e?inoa eiao?oe??io 0,20 (20% aa?oino? ?aae?ciaaii? i?iaeoeoe??). 3. ?aeiiaiaeoaaoe aeei?enoiaoaaoe iaoiaeeeo ?ic?aooieo ?aeeiiai iiaeaoeo ia n?euenueeiainiiaea?nueea i?aei?e?inoai ia iniia? caaaeueii? caiaeueii? ?aioe, ui neeaaea? iiaeaoeiaiiaeeaaeiaia iiea i?aei?e?inoaa, ?ic?aoiaaia ia i?aenoaa? nei?eaiaaii? a?ioiai? ioe?iee caie?. 4. Aeeoa?aioe?aeueia ?aioa ? ??cieoey i?ae aa?o?noth aaeiai? i?iaeoeoe?? oa ii?iaoeaiith aa?o?noth, ui c’yaey? niaith ae?iaie/? aeo?aoe, ca?eueoai? ia ii?iaoeaiee i?eaooie aeeoa?aioe??iaaiee a?ae ??aiy ?aioaaaeueiino? eoeueoo?. 5. Nenoaia iiiaeaoeiaoaaiiy ia iniia? aeeoa?aioe?aeueii? ?aioe aa?aioo? aeio?eiaiiy a?aeoai?thaaeueieo i?ioean?a i?aei?e?inoaa . INIIAI? IIEIAEAIIss AeENA?OAOe?? IIOAE?EIAAI? O ?IAIOAO: 1. Eeei/oe N.A. Aiciauaiea e e?aaeeoiaaiea iaeiaa ia aeiaaaeaiioth noieiinoue a oicyenoaao AIE E?uia. // I?eaei?i?ianueeee iaoeiaee a?niee. – 1998. – ?117(184). – N.42-44. 2. Eeei/oe N.A. E?eoa?ee ioeaiee oyaeanoe iaeiaiaiai a?aiaie. // Yeiiiieea e oi?aaeaiea. – 1998. – ?4. – N. 21. 3. Eeei/oe N.A. Aiaoiayeiiiie/aneea iia?aoeee n aeaaaeue/aneei nu?ueai. // Yeiiiieea e oi?aaeaiea. – 1998. –?2. – N. 9-11. 4. Eeei/oe N.A. Ioeaiea nenoaiu iaeiaiiaeiaeaiey i?aaei?eyoee AIE E?uia. // Yeiiiieea e oi?aaeaiea. – 1998. –?3. – N. 8. 5. Aieei A.A., Eeei/oe N.A. Niiniau oeeiiaiey io oieaou iaeiaia e ae?oaeo iaycaoaeueiuo ieaoaaeae. // Yeiiiieea e oi?aaeaiea. 1999. – ?1. – N.12. (Eeaneo?eaoe?y cania?a a?aeoeeaiiy a?ae nieaoe iiiaeaoeiaoaaiiy, iaoiaee a?aeoeeaiiy, iniaenoee aianie 80%). 6. Eeei/oe N.A. Yeanoe/iinoue iieacaoaey oyaeanoe iaeiaiaiai a?aiaie ii o?iaith ?aioaaaeueiinoe. // Yeiiiieea e oi?aaeaiea. – 1999. – ?1. – N.12. 7. Eeei/oe N.A., Oeiaeiaa A.A. Iaoiaeeea ?an/aoa aaeeiiai caiaeueiiai iaeiaa a caaeneiinoe io iieo/aaiie aeeooa?aioeeaeueiie ?aiou // Yeiiiieea e oi?aaeaiea, 1999. – ?4. – N. 9-10. (Iaoiaeeea ?ic?aooieo aeeoa?aioe?aeueii? ?aioe, aeei?enoaiiy caeaaeiino? ii?iaoeao i?eaooeo ? ??aiy ?aioaaaeueiino? aeey ei?eaoaaiiy a?ioiai? ioe?iee caie?, iniaenoee aianie 70%). Aiioaoe?? Eeei/oe N.A. Aieea nenoaie iiiaeaoeiaoaaiiy ia aeiiii?eo n?euenueeiainiiaea?nueeeo i?aei?e?inoa AIE E?eio oa oeyoe ?? oaeineiiaethaaiiy. – ?oeiien. Aeena?oaoe?y ia caeiaoooy iaoeiaiai nooiaiy eaiaeeaeaoa aeiiii?/ieo iaoe ca oaoii: 08.06.01 – “Aeiiii?ea i?aei?e?inoa ? i?aai?caoe?y ae?iaieoeoaa”. – E?einueeee aea?aeaaiee aa?a?iee oi?aa?neoao, N?ioa?iiieue, 1999. Aeena?oaoe?y i?enay/aia ieoaiiyi aieeao nenoaie iiiaeaoeoaaiiy ia aeiiii?eo i?aei?e?inoa AIE. I?e iaa?oiooaaii? iiaiaaaeaieo iiaeaoe?a iaiao?aeii iaoe a?aeiia?aeue ia ieoaiiy: yeee iiaeiai aooe iieaciee aaae iiaeaoeiaiai oyaa?y, uia i?aei?e?inoaa iiaee ooieoe?iioaaoe oa aanoe ?icoe?aia a?aeoai?aiiy. Cai?iiiiiaai? a ?iaio? aeiiii?ei-iaoaiaoe/i? iiaeae? aaaeeea? aeey i?eeiyooy ??oaiue ii ?ici??ai iiaeaoeiaeo noaaie. C iaeyaeo ia oa, ui a n?euenueeiainiiaea?nueeiio ae?iaieoeoa? aieiaiei caniaii ? i?aaeiaoii i?aoe? ? caiey, aeei?enoaia aeeoa?aioe?aeueia ?aioa aeey anoaiiaeaiiy ?aeeiiai n?euenueeiainiiaea?nueeiai iiaeaoeo. Ia iniia? ooi/iaii? iaoiaeeee ?ic?aoiaaia caaaeueia ?aioa ii eiaeiiio ae?iaie/i-ainiiaea?nueeiio oeio. Oiio ui caaaeueia ?aioa aecia/a?oueny c o?aooaaiiyi o??? ii?iaoeaii? ?aioaaaeueiino?, ui iiaeiia aooe o i?aei?e?inoaa aeey ii?iaeueiiai ooieoe?iioaaiiy, oi ?? iiaeia aaaaeaoe iiaeaoeiaiiaeeaaeiaiei iieai. Oey ?aioa ? aeeoa?aioe?aeueiei i?aeoiaeii aei ?ic?aooieo iiaeaoei?iiino? ii eiaeiiio ae?iaie/i-ainiiaea?nueeiio oeio i?aei?e?inoa. Eeth/ia? neiaa: iieaciee aaae iiaeaoeiaiai oyaa?y, ??aaiue ?aioaaaeueiino?, aeanoe/i?noue, aeeoa?aioe?aeueia ?aioa, caaaeueia ?aioa, iiaeaoeiaiiaeeaaeiaia iiea, iiaeaoei?ii?noue, ii?ia i?eaooeo. Aiiioaoeey Eeei/oe N.A. Aeeyiea nenoaiu iaeiaiiaeiaeaiey ia yeiiiieeo naeueneioicyenoaaiiuo i?aaei?eyoee AIE E?uia e iooe aa niaa?oainoaiaaiey. – ?oeiienue.  Aeenna?oaoeey ia nieneaiea iao/iie noaiaie eaiaeeaeaoa yeiiiie/aneeo iaoe ii niaoeeaeueiinoe: 08.06.01. – Yeiiiieea i?aaei?eyoee e i?aaiecaoeey i?iecaiaenoaa. – E?uineee ainoaea?noaaiiue aa?a?iue oieaa?neoao, Neioa?iiieue, 1999. Aeenna?oaoeey iinayuaia aii?inai aeeyiey nenoaiu iaeiaiiaeiaeaiey ia yeiiiieeo naeueneioicyenoaaiiuo i?aaei?eyoee AIE E?uia. A ?aaioa ?ane?uaathony iiiyoey iieacaoaey oyaeanoe iaeiaiaiai a?aiaie, iaeiaiaieinoue. Iieacaiu iniiaiua noi?iiu ninoiyiey nenoaiu iaeiaiiaeiaeaiey ia nia?aiaiiii yoaia. N iiiiuueth iieacaoaey oyaeanoe iaeiaiaiai a?aiaie iieacaii aeeyiea eaaeaeiai iaeiaa ia yeiiiieeo oicyenoa e a oeaeii e ii ?acee/iui oeiai oicyenoa. I?e iainiiaaiee aaaaeaiey oao eee eiuo iaeiaia iaiaoiaeeii eiaoue ioaao ia aii?in: eaeie aeieaeai auoue iieacaoaeue oyaeanoe iaeiaiaiai a?aiaie, /oiau i?aaei?eyoey iiaee ii?iaeueii ooieoeeiie?iaaoue e aanoe ?anoe?aiiia aini?iecaiaenoai. Aiaeec iieacae, /oi iaiaoiaeeii ii?aaeaeeoue aeai?eoi i?aaeaeueiiai cia/aiey iieacaoaey oyaeanoe iaeiaiaiai a?aiaie i?e caaeaiiii o?iaia ?aioaaaeueiinoe. Iainiiaaia iaoiaeeea ?aoeeiiaeueiiai iaeiaiiaeiaeaiey, iniiaaiiay ia naienoaao yeanoe/iinoe o?iaiy ?aioaaaeueiinoe io iieacaoaey oyaeanoe iaeiaiaiai a?aiaie. I?aaeeiaeaiiua a ?aaioa yeiiiieei-iaoaiaoe/aneea iiaeaee aaaeiu i?e i?eiyoee ?aoaiee i ?acia?ao iaeiaiauo noaaie. O/eouaay, /oi a naeueneioicyenoaaiiii i?iecaiaenoaa aeaaiui n?aaenoaii e i?aaeiaoii o?oaea yaeyaony caiey, eniieueciaaia aeeooa?aioeeaeueiay ?aioa aeey onoaiiaeaiey aaeeiiai naeueneioicyenoaaiiiai iaeiaa. Ia iniiaa ooi/iaiiie iaoiaeeee ?ann/eoaia iauay ?aioa ii eaaeaeiio i?iecaiaenoaaiii-oicyenoaaiiiio oeio. Oae eae iauay ?aioa ii?aaeaeyaony n o/aoii oie ii?iaoeaiie ?aioaaaeueiinoe, eioi?ay aeieaeia auoue o i?aaei?eyoey aeey ii?iaeueiiai ooieoeeiie?iaaiey, oi aa iiaeii n/eoaoue iaeiaiiaeaaaaiui iieai. Yoa ?aioa yaeyaony aeeooa?aioee?iaaiiui iiaeoiaeii e ?an/aoo iaeiaiaieinoe ii eaaeaeiio i?iecaiaenoaaiii-oicyenoaaiiiio oeio i?aaei?eyoee. Noi?ioee?iaaiu i?aaeeiaeaiey e ?aeiiaiaeaoeee ii ?aoeeiiaeueiiio iaeiaiiaeiaeaieth. Eeth/aaua neiaa: iieacaoaeue oyaeanoe iaeiaiaiai a?aiaie, o?iaaiue ?aioaaaeueiinoe, yeanoe/iinoue, aeeooa?aioeeaeueiay ?aioa, iauay ?aioa, iaeiaiiaeaaaaiia iiea, iaeiaiaieinoue, ii?ia i?eauee. ANNOTATION Climchuk S.V. Influence of taxation’ system on the economy of agricultural enterprises and the ways of his perfection. (Agro-industrial complex of the Crimean Autonomeus Republic as an example). Thesis for a candidate’s scientitic degree by – Manuscript. Speciality: 08.06.01 – Economics of enterprises and organisation of production. Crimean state agricultural university, Simferopol 1999. The dissertation consists of the problem of influence of system of taxation on the economy of Crimean’ enterprises of agroindustry complex. The dissertation is opening the meaning of indices of burden of taxation, customs and taxes capacity and the fundamental position of the situation of taxation system were stated. With the indices of burden of taxation was substantiated the influence of every customs and taxes on economy of farms. In the way of demonstration of taxes it very necessary in answer to the question: what would be the indices of burden of customs and taxes, the reason why enterprises may normally functionate and get the expanded scale re-production. The method of rational fiscal and taxation system was developed, based on elasticity of the level of rentability with the indices of burden of taxes. The method of utilisation of the differential ground rent about the formation of the single agricultural taxes. Key-words: Indices of burden of taxation, the level of rentability, elasticity, differential rent, gross rent, customs and taxation’s system, taxes-value, norm of gross-value. A?aeiia?aeaeueiee ca aeione: *a?aeae A.E. I?aeienaii aei ae?oeo 5.05.99. Oi?iao 60o80 Oe?aae 100 yec. Ianya 1 ia/. eeno. Oeiia?aone?e a?aeae?e EAeAO

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