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Реформування системи оподаткування в умовах ринкової трансформації економіки: Автореф. дис… канд. екон. наук / М.К. Вишневська, Харк. держ. ун-т. —

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Oa?e?anueeee aea?aeaaiee oi?aa?neoao

Aeoiaanueea Ia??y Einoyioei?aia

OAeE 336. 21

?aoi?ioaaiiy nenoaie iiiaeaoeoaaiiy a oiiaao ?eieiai? o?ainoi?iaoe??
aeiiii?ee

Niaoe?aeuei?noue 08.01.01 – aeiiii?/ia oai??y

Aaoi?aoa?ao

aeena?oaoe?? ia caeiaoooy iaoeiaiai nooiaiy

eaiaeeaeaoa aeiiii?/ieo iaoe

Oa?e?a – 1999

Aeena?oaoe??th ? ?oeiien

Aeena?oaoe?y aeeiiaia a Oi?aa?neoao? aioo??oi?o ni?aa IAN Oe?a?ie (i.
Oa?e?a)

Iaoeiaee ea??aiee – eaiaeeaeao aeiiii?/ieo iaoe,

aeioeaio Iao?iaa Eaoa?eia sse?aia,

Oi?aa?neoao aioo??oi?o ni?aa, ia/aeueiee eaoaae?e aeiiii?/ii? oai???

Io?oe?ei? iiiiaioe – aeieoi? aeiiii?/ieo iaoe,

i?ioani? Aeouaiei A?eoi? Aieiaeeie?iae/,

Oa?e?anueeee aea?aeaaiee oi?aa?neoao, caa. eaoaae?ith o?iain?a ?
e?aaeeoo

eaiaeeaeao aeiiii?/ieo iaoe

?neiia Na?a?e Iao?iae/,

Oa?e?anueea aea?aeaaia aeaaeai?y i?nueeiai ainiiaea?noaa, aeioeaio
eaoaae?e iaiaaeaeiaioo oa ia?eaoeiao

I?ia?aeia i?aai?caoe?y – Oa?e?anueeee aea?aeaaiee iie?oaoi?/iee
oi?aa?neoao, I?iina?oe Oe?a?ie, eaoaae?a caaaeueii? aeiiii?/ii? oai???.

Caoeno a?aeaoaeaoueny “17” aa?aniy 1999 ?ieo i 1515 aiaeei? ia
can?aeaii? niaoe?ae?ciaaii? a/aii? ?aaee Ae 64.051.01 o Oa?e?anueeiio
aea?aeaaiiio oi?aa?neoao? ca aae?anith: 310077, i. Oa?e?a, iaeaeai
Naiaiaee, 4, aoae. V–67.

C aeena?oaoe??th iiaeia iciaeiieoeny o Oeaio?aeuei?e iaoeia?e
a?ae?ioaoe? Oa?e?anueeiai aea?aeaaiiai oi?aa?neoaoo ca aae?anith:
310077, i. Oa?e?a, iaeaeai Naiaiaee, 4.

Aaoi?aoa?ao ?ic?neaiee “6” na?iiy 1999 ?.

A.i. a/aiiai nae?aoa?y

niaoe?ae?ciaaii? a/aii? ?aaee A.A.Caaei?iaeiee

Caaaeueia oa?aeoa?enoeea ?iaioe

Aeooaeuei?noue oaie aeine?aeaeaiiy. Ci?ia oeio aeiiii?/iiai
ainiiaea?thaaiiy a iao?e e?a?i? i?e ia?aoiae? aei ?eieo ni?e/eiy?
iaiao?aei?noue ooi/iaiue ? ?icaeoeo anueiai niaeo?a oai?aoe/ieo ?
i?aeoe/ieo ieoaiue, o oiio /ene? iia’ycaieo ? c nenoaiith
iiiaeaoeoaaiiy. Aeieea? iaiao?aei?noue oi?ioaaiiy a noni?euenoa?
aeiiii?/ieo iaoai?ci?a ? iiaeyae?a ia ?eieia? ?aoi?ie c iiceoe??
?acoeueoaoeaiino? ? a?aeiia?aeiino? i?eioeeiai nioe?aeueii?
ni?aaaaeeeaino?. Iniaeeai aaaeeeaa cia/aiiy a i?aeaeuaii? aoaeoeaiino?
aeiiii?ee ia? i?iaeaia iiaeeaeaiiy oai?aoe/iiai iaa?oiooaaiiy ?
oaeineiiaeaiiy iaoai?cio ooieoe?iioaaiiy nenoaie iiiaeaoeoaaiiy. Aiia
nooo?ai aieeaa? ia ocaiaeaeaiiy aeiiii?/ieo ? nioe?aeueieo i?ioean?a
?eieiai? o?ainoi?iaoe?? noni?euenoaa, /a?ac ia? ?aae?co?oueny iiaeaoeiaa
? caaaeueiiaeiiii?/ia iie?oeea, ui a?aeaeaa?oueny ia aeinyaiaii?
aieiaieo iae?iaeiiii?/ieo oe?eae – noaa?e?caoe?? aeiiii?/iiai c?inoaiiy
? i?aeaeuaii? ??aiy aeeooy ianaeaiiy.

Ine?eueee iiaeaoeiaa iie?oeea ?aae?co?oueny /a?ac nenoaio
iiiaeaoeoaaiiy, ?? ae??a?noue i?yii caeaaeeoue a?ae /?oeiai aecia/aiiy
no?oeoo?ieo aeaiaio?a ? aeai?o oeyo?a oaeineiiaeaiiy. Aoaeoeai?noue
nenoaie iiiaeaoeoaaiiy iiaea ? iiaeiia aecia/aoenue oei, iane?eueee aiia
ni?ey? aeinyaiaiith aieiaieo iae?iaeiiii?/ieo oe?eae.

Iaea?eueo cia/iee aianie o ?icaeoie oai??? ? i?aeoeee iiiaeaoeoaaiiy
aianee A. Ni?o, Ae. ??ea?aei, Aeae. Eaein, A.Eaooa?, Y.Aeieai, ?. Nieio,
Aeae. Noeaeeoe, Ae. Euea?a, A.?iaicei, I. Aaicaeue, A.Eaaaae?a, Ae.
*a?iee, N. Iiiaeyaa. Aaeeeo oaaao aeine?aeaeaiith i?iaeaie ?icaeoeo
nenoaie iiiaeaoeoaaiiy i?eae?eythoue a?o/eciyi? aeiiii?noe, a/ai? ?
i?aeoeee I. Aca?ia, E. Aaae/, Ae. Aaiaea?nueea, I. Aaneeee, A.
Ai?nueeee, A. A?eoeaiei, A. Aeouaiei, E. Aeeeaiue, N.?neiia, A. ?eue?i,
I. Eo/a?yaaiei, A. Iiaa?ia, A.Nieieianueea, A. Oaaeinia, ?.*oaoiia oa
?i.

Aiaeii/an, ia iiaeia ia a?aecia/eoe, ui ona ua iio?aaothoue oai?aoe/iiai
aeine?aeaeaiiy nooi?noue ? i?eioeeie iiaoaeiae nenoaie iiiaeaoeoaaiiy,
?ic?iaea i?eeeaaeieo aniaeo?a ?? aeei?enoaiiy a ??oaii? oaeeo
iae?iaeiiii?/ieo i?iaeai, ye caaacia/aiiy aeiiii?/iiai c?inoaiiy,
nei?i/aiiy o?iueiai? aeiiii?ee, i?aeaeuaiiy ??aiy caeiyoino? ianaeaiiy
oa eiai aeia?iaooo.

Ianoui?noue ae??oaiiy oeeo caaaeaiue iaoiiaeth? aeooaeuei?noue
aeine?aeaeaiiy i?ioean?a ?aoi?ioaaiiy nenoaie iiiaeaoeoaaiiy a
o?ainoi?iaoe?eiiio ia??iae?, ui aecia/a? oaio aeena?oaoe??.

Ca’ycie ?iaioe c iaoeiaeie i?ia?aiaie, ieaiaie, oaiaie. Aeena?oaoe?eia
?iaioa aeeiiaia a?aeiia?aeii aei ieaio iaoeiai-aeine?aeii? ?iaioe
eaoaae?e aeiiii?/ii? oai??? Oi?aa?neoaoo aioo??oi?o ni?aa. Oaia:
“Noaiiaeaiiy iiai? nenoaie ainiiaea?thaaiiy ? ?icaeoie oaiaeaioe?e
aeiiii?/ii? aaciaee a Oe?a?i?” (?iaeaen i?iaeaie 4.4.2).

Oaia aeena?oaoe?? iia’ycaia c ae??oaiiyi oai?aoe/ieo i?iaeai
?aoi?ioaaiiy nenoaie iiiaeaoeoaaiiy ? i?aeoe/ieo caaaeaiue
oaeineiiaeaiiy ?? ooieoe?iioaaiiy a ?iaio? aea?aeaaii? iiaeaoeiai?
aaei?i?no?aoe?? Oe?a?ie ? ii oa?e?anuee?e iaeano?.

I?aaeiao ? ia’?eo aeine?aeaeaiiy. I?aaeiaoii aeine?aeaeaiiy ? aeyaeaiiy
caaaeueieo oa iniaeeaeo ?en ooieoe?iioaaiiy nenoaie iiiaeaoeoaaiiy oa ??
?aoi?ioaaiiy a oiiaao ?eieiai? o?ainoi?iaoe?? aeiiii?ee.

Ia’?eoii aeine?aeaeaiiy ia?aia nenoaia iiiaeaoeoaaiiy Oe?a?ie oa ?ioeo
e?a?i c ia?ao?aeiith ? ?icaeiooith ?eieiaith aeiiii?eith, ?? aieea ia
aeinyaiaiiy aieiaieo iae?iaeiiii?/ieo oe?eae.

Iaoiaeieia?/ia ? oai?aoe/ia aaca aeine?aeaeaiiy. Iaoiaeieia?/io aaco
aeine?aeaeaiiy noaiiaeyoue: nenoaii? iae?i- ? i?e?iaeiiii?/i? i?aeoiaee,
iaoeia? iaoiaee caaaeueiiai e iniaeeaiai, aiae?c ? neioac,
iaoaiaoeei-noaoenoe/i? iaoiaee.

Oai?aoe/iith aacith ? ooiaeaiaioaeuei? aeine?aeaeaiiy ca?oa?aeieo ?
a?o/eciyieo aeiiii?no?a. Aeey ??oaiiy i?eeeaaeieo caaaeaiue ?aoi?ioaaiiy
nenoaie iiiaeaoeoaaiiy a Oe?a?i? oe?iei aeei?enoiaoaaeeny caeiie ?
i?aecaeiii? ii?iaoeai? aeoe, noaoenoe/i? ca??ieee ii
nioe?aeueii-aeiiii?/iiio ?icaeoeo Oe?a?ie ? Oa?e?anueei? iaeano?,
ia?aeii? iaoa??aee aea?aeaaii? iiaeaoeiai? neoaeae, ?acoeueoaoe
aeine?aeaeaiue, aeeiiaieo aaciina?aaeiuei aaoi?ii.

Iaoa ? caaaeaiiy aeine?aeaeaiiy. Iaoa aeena?oaoe?? – ia iniia? aiae?co
nooiino?, i?eioeei?a iiaoaeiae ? ooieoe?iioaaiiy nenoaie iiiaeaoeoaaiiy
aecia/eoe ?? aieea ia iiaeeeaino? ? iai?yiee aeinyaiaiiy noaa?e?caoe?? e
aeiiii?/iiai c?inoaiiy a oiiaao ?eieiai? o?ainoi?iaoe?? aeiiii?ee.
Aeinyaiaiiy iinoaaeaii? iaoe ia?aaeaa/a? ae??oaiiy ianooiieo caaaeaiue:

-aecia/eoe ci?no ? no?oeoo?o nenoaie iiiaeaoeoaaiiy ye iaoai?cio
?aae?caoe?? iiaeaoeiai? iie?oeee a ia?ao?aeiee ia??iae;

-aeae?eeoe i?noea, ?ieue ? iniiai? iai?yiee aieeao nenoaie
iiiaeaoeoaaiiy ia ?eieiao o?ainoi?iaoe?th noa’?eo?a ainiiaea?thaaiiy;

-?ic?iaeoe eiie?aoi? i?iiiceoe?? ii oaeineiiaeaiith /eiiiai
caeiiiaeaanoaa a noa?? iiiaeaoeoaaiiy;

-?ice?eoe ci?no aeiiii?/iiai c?inoaiiy a oiiaao ?eieiai? aeiiii?ee ?
cai?iiiioaaoe caniae eiai iiaeaoeiaiai ?aaoethaaiiy;

-noi?ioethaaoe eiie?aoi? caoiaee iiaeaoeiaiai noeioethaaiiy aeoea?caoe??
/eiiee?a noni?eueiiai ae?iaieoeoaa a iai?yieo noaa?e?caoe?? e
aeiiii?/iiai c?inoaiiy;

-ooi/ieoe aeaye? iiiyooy nenoaie iiiaeaoeoaaiiy.

Iaoeiaa iiaecia io?eiaieo ?acoeueoao?a:

-iaa?oioiaaii no?oeoo?iee i?aeo?ae aei oi?ioaaiiy nenoaie iiiaeaoeoaaiiy
c oi/ee ci?o iiaeeeaino? cae?eniaiiy ?? ooieoe?e a o?ainoi?iaoe?eiiio
ia??iae? ? i?aeoe/ii? aeioe?eueiino? ?o aeei?enoaiiy a ?aae?caoe??
iiaeaoeiai? iie?oeee;

-ooi/iaii iiiyooy nenoaie iiiaeaoeoaaiiy ye iaoai?cio ?aae?caoe??
iiaeaoeiai? iie?oeee ia ?inoeoooe?iiaeueiiio ? ooieoe?iiaeueiiio ??aiyo;

-?iciaaeiaaii i?eioeeie iiaeaoeiai? iie?oeee ? nenoaie iiiaeaoeoaaiiy ia
i?aenoaa? a?aooaaiiy aeiaaino?ieiaeo oe?eae ooieoe?iioaaiiy aeiiii?/ii?
nenoaie ? aioo??oi?o caeiiii??iinoae oa iaoai?ci?a ?? cae?eniaiiy a
i?aeoeoe? ainiiaea?thaaiiy;

-ocaaaeueiaii ? nenoaiaoeciaaii eiie?aoi? iai?yiee aca?iiae?? iniiaieo
eaiie iiaeaoeiaiai iaoai?cio /a?ac aeiiii?/ia iaa?oiooaaiiy i?iiiceoe?e,
ui noinothoueny oaeineiiaeaiiy iiaeaoeiaiai caeiiiaeaanoaa oa ?ic?iaee
eiiieaenieo i?ia?ai c a?aaoethaaiiy a?aeiinei i?ae noa’?eoaie iiaeaoeo;

-iieacaii iaiao?aei?noue canoinoaaiiy i?eioeei?a aa?oeeaeueii? ?
ai?eciioaeueii? ni?aaaaeeeaino? i?e ae??oaii? i?iaeai neanoaaiiy
iiaeaoeiaeo i?euea o i?ioean? oi?ioaaiiy nenoaie iiiaeaoeoaaiiy a oiiaao
o?ainoi?iaoe?eii? aeiiii?ee;

-iaa?oioiaaii eiie?aoi? i?iiiceoe?? uiaei oaeineiiaeaiiy caeiiiaeaanoaa
a nenoai? iiiaeaoeoaaiiy aeey caaacia/aiiy aeiiii?/ii? aoaeoeaiino? oa
aeoea?caoe?? i?aei?e?iieoeueei? oa ?iaanoeoe?eii? ae?yeueiino?
(neanoaaiiy iiaeaoeiaeo i?euea, iiaea?eiiai iiiaeaoeoaaiiy,
a?aaoethaaiiy iiaeaoeiaiai e?aaeeoo oiui);

-noi?ioeueiaaii oa ?ice?eoi ci?no iiiyoue “aeanoe/i?noue aeeiai?ee AAI
ca eiai iiaeaoeiaith neeaaeiaith” oa “aa?aneaia iicaiiaeaoeiaa ciia” c
iaoith oaeineiiaeaiiy iaoiaeieia?/iiai ?ino?oiaioa??th aeine?aeaeaiiy
iiaeaoeiai? iie?oeee o o?ainoi?iaoe?eiiio ia??iae?.

Oai?aoe/ia ? i?aeoe/ia cia/aiiy io?eiaieo ?acoeueoao?a. Oai?aoe/ia
cia/aiiy io?eiaieo o aeena?oaoe?? aeniiae?a iieyaa? a oiio, ui aiie
caaaa/othoue iaoeo i?i iiiaeaoeoaaiiy iiaeie eaoaai??yie ? neoaothoue
iiaeaeueoiio ?? ?icaeoeo.

I?aeoe/ia cia/aiiy iaea?aeaieo o aeena?oaoe?? ?acoeueoao?a iieyaa? a
oiio, ui aiie iiaeooue aooe aeei?enoai? i?aaiaie caeiiiaeaa/i? ?
aeeiiaa/i? aeaaee: Eii?oaoii ?c ieoaiue o?iainiai? ? aaie?anueei?
ae?yeueiino? Aa?oiaii? ?aaee Oe?a?ie a i?ioean? ae??oaiiy i?iaeai
oi?ioaaiiy iiaeaoeiai? iie?oeee ? iaoai?ci?a ?? ?aae?caoe??,
I?i?noa?noaii o?iain?a, Aea?aeaaiith iiaeaoeiaith aaei?i?no?aoe??th
Oe?a?ie, Oa?e?anueeith iaeaea?aeaaei?i?no?aoe??th a i?aeoe/i?e ?iaio? ii
oaeineiiaeaiith ooieoe?iioth/i? nenoaie iiiaeaoeoaaiiy.

Iaoa??aee aeine?aeaeaiue oaeiae iiaeooue aooe aeei?enoai? i?e
i?aeaioiaoe? iaa/aeueieo eo?n?a “Iie?oe/ii? aeiiii??”, “Iniia
aeiiii?/ii? oai???”, “Iae?iaeiiii?ee”, “O?iain?a”, “Aeiiii?/ii?
iie?oeee”.

Ai?iaaoe?y ?acoeueoao?a aeena?oaoe??. Iniiai? iieiaeaiiy aeena?oaoe??
ai?iaiaai? ia i?aeia?iaei?e iaoeiai-iaoiaee/i?e eiioa?aioe?? “Oi?ioaaiiy
?eieiaeo a?aeiinei oa i?iaeaie ?o a?aeia?aaeaiiy a eo?nao aeiiii?/ieo
aeenoeeie?i” (Iaeana, 1997), ia i?aeia?iaeieo iaoeiai-i?aeoe/ieo
eiioa?aioe?yo “I?iaeaie ?aoi?ioaaiiy aeiiii?ee Oe?a?ie a oiiaao
o?aiceoe??” (Oa?e?a, 1998) oa “Nioe?aeuei? i??i?eoaoe o?aiceoeaii?
aeiiii?ee” (Oa?e?a, 1999).

Ioae?eaoe??. Ca oaiith aeena?oaoe?? iioae?eiaaii 10 iaoeiaeo i?aoeue,
caaaeueiei ianyaii 13,8 ae. a., c ieo 5 noaoae a oaoiaeo iaoeiaeo
aeaeaiiyo ianyaii 1,7 ae. a.

No?oeoo?a aeena?oaoe??. Aeena?oaoe?y aeeth/a? anooi, aeaa ?icae?ee,
aeniiaee, aeiaeaoee oa nienie aeei?enoaii? e?oa?aoo?e. Caaaeueiee ianya
aeena?oaoe?? neeaaea? 169 noi??iie, 13 oaaeeoeue, 4 iaethiee, 4 oi?ioee,
10 noi??iie aeiaeaoe?a. Nienie aeei?enoaii? e?oa?aoo?e i?noeoue 188
aeaea?ae.

INIIAIEE CI?NO ?IAIOE

O anooi? iaa?oioiao?oueny aeooaeuei?noue oaie, iieacaii ca’ycie ?iaioe c
iaoeiaeie i?ia?aiaie, ieaiaie, oaiaie eaoaae?e, aecia/ai? i?aaeiao ?
ia’?eo aeine?aeaeaiiy, iaoiaeieia?/ia ? oai?aoe/ia aace, iaoa ? caaea/?
aeine?aeaeaiiy, aeae?eaia iaoeiaa iiaecia io?eiaieo ?acoeueoao?a, ?oi?
i?aeoe/ia cia/aiiy.

O ia?oiio ?icae?e? aeena?oaoe?? “Oai?aoe/i? iniiae aeine?aeaeaiiy
nenoaie iiiaeaoeoaaiiy” ?ice?eaa?oueny nooi?noue iiaeaoeiai? iie?oeee ?
nenoaie iiiaeaoeoaaiiy ye iaoai?cio ?? ?aae?caoe??, ?iciaaeiaothoueny
i?eioeeie ?o oi?ioaaiiy. Aeae?ey?oueny iniiaiee no?oeoo?iee aeaiaio
nenoaie iiiaeaoeoaaiiy – iiaeaoie. A?i aecia/a?oueny ye aeiiii?/ia
eaoaai??y ? ye eiie?aoiee ?ino?oiaio iiaeaoeiai? nenoaie. O ?icae?e?
ie?aii ?icaeyaea?oueny iiaeaoeiaee iaoai?ci ? iai?yiee aca?iiae?? eiai
no?oeoo?ieo eaiie. Ooo aea aecia/athoueny i?noea ? ?ieue nenoaie
iiiaeaoeoaaiiy a ?eieia?e o?ainoi?iaoe?? aeiiii?ee, iai?yiee aieeao
iiiaeaoeoaaiiy ia oi?ioaaiiy ?eieiaiai na?aaeiaeua ? ia i?aeaeuaiiy
aoaeoeaiino? ooieoe?iioaaiiy noa’?eo?a ?eieo. A ca’yceo c oeei
iiaeaoeiaa iie?oeea ?icaeyaea?oueny ye

noeoii?noue ae?e aea?aeaae ii ii?aoethaaiith eiioeaioe?? ooieoe?iioaaiiy
nenoaie iiiaeaoeoaaiiy oa ?? aeei?enoaiiy c iaoith i?aeaeuaiiy
aoaeoeaiino? iaoe?iiaeueii? aeiiii?ee aeey aeinyaiaiiy iae?iaeiiii?/ieo
oe?eae ?icaeoeo. sse naiino?eiee aeaiaio aeiiii?/ii? iie?oeee,
iiaeaoeiaa iie?oeea ?aae?co?oueny /a?ac nenoaio iiiaeaoeoaaiiy, aei
neeaaeo yei? aoiaeeoue iiaeaoeiaa nenoaia ? iiaeaoeiaee iaoai?ci.

Nenoaia iiiaeaoeoaaiiy aeeth/a? a naaa an? iaiao?aei? aeaiaioe, ui
caaacia/othoue aoaeoeai?noue iiaeaoeiai? iie?oeee. Aaoi? aaaaea?, ui
nenoaia iiiaeaoeoaaiiy ? noeoii?noth iiaeaoe?a, cai??a, a?aeiia?aeieo
iaoiaeee ?o ia/enethaaiiy oa aeeo/aiiy, ??cii??aiaaeo athaeaeao?a c
/?oei aecia/aieie aeaea?aeaie oi?ioaaiiy ? iai?yieaie aeei?enoaiiy, a
oaeiae iaiao?aeieie i?aai?caoe?eieie no?oeoo?aie, ui cae?eniththoue
aeani? ooieoe?? ia ii?iaoeaii-i?aaia?e aac?.

A aeena?oaoe?? aeiaiaeeoueny, ui nenoaia iiiaeaoeoaaiiy neeaaea?oueny c
aeaio nooo?aeo /anoei: iiaeaoeiai? nenoaie ? iiaeaoeiaiai iaoai?cio. Aei
iiaeaoeiai? nenoaie aoiaeyoue iiaeaoee, ieaoaae?, cai?e, a?aeiia?aei?
iaoiaeeee ?o ia/enethaaiiy oa cae?aiiy, a oaeiae ??cii??aiaa? aeaea?aea
oi?ioaaiiy ? iai?yiee aeei?enoaiiy. Iiaeaoeiaee iaoai?ci aeeth/a? i?aaie
iiaeaoeiai? aaei?i?no?aoe?? oa i?aai?caoe?eii-i?aaia? ii?ie ? iaoiaee
oi?aae?iiy no?oeoo?ieie aeaiaioaie nenoaie iiiaeaoeoaaiiy (i?aaie
iiaeaoeiai? aaei?i?no?aoe?? ii aa?oeeae? ? ii?iaoeaii-i?aaiaa aaca, yea
?aaoeth? aeeoo?ae?yeuei?noue no?oeoo?ieo aeaiaio?a nenoaie
iiiaeaoeoaaiiy). Oaeee i?aeo?ae aei aecia/aiiy nenoaie iiiaeaoeoaaiiy
aea? iiaeeea?noue oi?ioaaiiy ?aeeiiai iaoiaeieia?/iiai i?aeoiaeo ?
cae?eniaiiy aca?iiiia’ycaieo caoiae?a c ?aae?caoe?? iiaeaoeiai? iie?oeee
a ?one? no?aoaa?/ieo oe?eae iae?iaeiiii?/iiai ?icaeoeo.

Iiaeaoie ? iniiaiei aeaiaioii nenoaie iiiaeaoeoaaiiy, nooi?noue yeiai
a?aeaeca?eaeth? aeiiii?/i? a?aeiineie c i?eaiaeo ?iciiae?eo /anoeie
aeioiae?a aeey caaeiaieaiiy ia?nii?o?eiaaieo iio?aa noa’?eo?a, ui
ainiiaea?ththoue (aea?aeaaa, ?aa?ii, th?eaee/ia oa o?ce/ia iniae). A oie
aea /an iiaeaoie ?icaeyaea?oueny ye ?ino?oiaio iiiaeaoeoaaiiy, oia-oi
oi?ia a?ae/oaeaiiy aeioiae?a noa’?eo?a ainiiaea?thaaiiy, yea aecia/aia
caeiiii.

A aeena?oaoe?? i?aee?aneth?oueny, ui aeaea?aeii iiaeaoeo iiaea aooe
o?eueee aeioiae; caa?oa?oueny oaaaa ia iaaaoeai? iane?aeee i?aei?ie
aeioiae?a, ye aeaea?aea iiaeaoe?a, ia’?eoaie aeaniino?.

Aiae?c ooieoe?e iiaeaoeo aeicaieea c?iaeoe aeniiaee, ui
aaciina?aaeiueith ? i?ia?aeiith eiai ooieoe??th ? ?iciiae?eue/a. ??
?aae?caoe?y caaacia/o? ?icoe?aia a?aeoai?aiiy ia i?aenoaa? caaeiaieaiiy
noni?eueieo, a?oiiaeo oa iniaenoeo iio?aa ? ?ioa?an?a. Iiina?aaeeiaaii,
/a?ac ooieoe?iioaaiiy a?aeiia?aeieo noa’?eo?a ainiiaea?thaaiiy,
cae?enith?oueny o?neaeueia, a?aeoai?thaaeueia ? noeioethth/a ooieoe?y
iiaeaoeo.

Aieiaieie iaaeie?eaie ?nioth/i? nenoaie iiiaeaoeoaaiiy ? aeniea ieoiia
aaaa iiaeaoe?a ? cai??a a aeioiaeao ia i?e?i- ? iae?iaeiiii?/iiio
??aiyo, ia?aaaaa iai?yieo iiaeaoe?a ? cai??a ia?aae i?yieie,
ia??aiii??iee ?iciiae?e iiaeaoeiaiai oyaa?y iii?ae ieaoieeaie
(iai?eeeaae, 3/5 iioaioe?eiiai ianyao IAeA ii Oa?e?anuee?e iaeano?
i?aeiaaea? i?ae i?eueae, a o?iueiaee naeoi? acaaae? ooeey?oueny a?ae
nieaoe aoaeue-yeeo iiaeaoe?a), ui ii?ooo? aieiai? i?eioeeie ye
iiaeaoeiai? iie?oeee, oae ? nenoaie iiiaeaoeoaaiiy.

I?aeaeuaiiy aoaeoeaiino? nenoaie iiiaeaoeoaaiiy iia’yco?oueny c
noeioethaaiiyi noeoiiiai iiieoo ? noeoiii? i?iiiceoe?? ia iniia?
aeeoa?aioe?aoe?? iiaeaoeiaeo noaaie, ia?ai???ioaoe?? aeei?enoaiiy
?ano?n?a c o?iueiai? a eaaaeueio noa?o aeiiii?ee, i?iaaaeaiiy caaaeaii?
i?ioaeoe?ii?nonueei? iie?oeee, iine?aeiaii? ?aae?caoe?? i?eioeei?a
iiaeaoeiai? iie?oeee ? i?eioeei?a iiiaeaoeoaaiiy.

O ae?oaiio ?icae?e? aeena?oaoe?? “Iniiai? iai?yiee ?aoi?ioaaiiy nenoaie
iiiaeaoeoaaiiy” ?icaeyiooi iai?yie ?aoi?ioaaiiy nenoaie iiiaeaoeoaaiiy a
ca’yceo c noeioethaaiiyi aeiiii?/iiai c?inoaiiy, ?iaanoeoe?eieo
i?ioean?a ? i?aeaeuaiiyi aoaeoeaiino? nioe?aeueii? iie?oeee. Ia iniia?
iae?iaeiiii?/iiai aeine?aeaeaiiy AAI ? iiaeaoe?a aecia/aii iieaciee
aeanoe/iino? aeeiai?ee AAI Oe?a?ie ca eiai iiaeaoeiaith neeaaeiaith,
yeee a 1991-1998??. neeaa 0,597, ui icia/a? iaaoaeoeai?noue aieeao
nenoaie iiiaeaoeoaaiiy ia c?inoaiiy AAI. Oeae aiae?c aea? i?aenoaao
aaaaeaoe iioeiaeueiei c oi/ee ci?o oi?ioaaiiy iaei??? c ia?aaeoiia
c?inoaiiy AAI, o?eaeoeyoe a?aenioeiaee ??aaiue iiaeaoe?a ? cai??a.
Ia?aaeuaiiy oeueiai ??aiy ieoiii? aaae iiaeaoe?a a AAI iinoaaeei
ia?aiiie ia oeyoo eiai c?inoaiiy a eaaaeuei?e ? noeioethaaei aeoeaia
ca?eueoaiiy AAI a o?iueia?e noa?? aeiiii?ee.

O ?icae?e? aeathoueny eiie?aoi? i?iiiceoe?? ii oaeineiiaeaiith iniiaieo
iiaeaoe?a, ui ae?thoue o iiaeaoeia?e nenoai? Oe?a?ie: iiaeaoeo c
i?eaooeo i?aei?e?inoa, iiaeaoeo ia aeiaeaio aa?o?noue, aeoeeciiai cai?o.
A eiioaeno? iinoaiiae Eaa?iaoo I?i?no??a Oe?a?ie ? Iaoe?iiaeueiiai aaieo
Oe?a?ie “I?i caoaa?aeaeaiiy aioee?eciaeo caoiae?a ? o?iainiai?
noaa?e?caoe??” aeiiii?/ii iaa?oioiao?oueny aeioe?euei?noue aaaaeaiiy
“iiaeaoeo c ?aae?caoe??”.

Cia/ia oaaaa i?eae?ey?oueny i?iaeai? oaeineiiaeaiiy nenoaie
iiiaeaoeoaaiiy. Aiae?c Caeiio “I?i iiiaeaoeoaaiiy i?eaooeo i?aei?e?inoa”
(no.5.1, 5.1.1; 5.4.3, 5.4.4.; 5.10; 8.1.3) aea? i?aenoaao aeey
aeniiaeo, ui a?i ia noeioeth? aeoea?caoe?? i?aei?e?iieoeueei?
ae?yeueiino?. Aeeth/aiiy aei neeaaeo aaeiaeo aeo?ao eioo?a ia
i?acaioaoe??, nayoa ? o.ae., aa?aio?eiee ?aiiio oiaa??a aeiaaino?ieiaiai
aeei?enoaiiy, cai?io iaaeia?iye?nii? i?iaeoeoe??, ?aeeaio, a oaeiae
ai?iaaaeaeaiiy i?eioeeio a?aeianaiiy aei aeo?ao anueiai, ui ia
caai?iiaii caeiiii, ia?ae?o/othoue iae?e iiaeaoe?a, iaaeathoue aaeee?
iiaeeeaino? ooeeyoenue a?ae ?o nieaoe.

A aeena?oaoe?? caa?oa?oueny oaaaa ia oa, ui Caeiiii Oe?a?ie “I?i
iiaeaoie ia aeiaeaio aa?o?noue (IAeA)” iaaeinoaoiuei a?aaoeueiaai?
a?aeiineie i?ae ieaoieeii oa cae?aeueieeii iiaeaoe?a c oi/ee ci?o
aeieeiaiiy iiaeaoeiaeo ciaia’ycaiue. A oiiaao, eiee caaacia/aiiy
aeiiii?ee Oe?a?ie iiiaoa?iith ianith o 4-6 ?ac?a ieae/a ii a?aeiioaiith
aei AAI, /ei a e?a?iao c ?icaeiooith ?eieiaith aeiiii?eith, aeieeiaiiy
iiaeaoeiaeo ciaia’ycaiue ia aeaoo a?aeaaioaaeaiiy oiaa??a o?eueee
ca?eueoo? ?o iaaeeiiaiiy. Aiae?c noaio iaaeoiaeaeaiue iiaeaoe?a aeiaaa?
ci?ie ii?yaeeo aecia/aiiy iiaeaoeiaeo ciaia’ycaiue: aiie iathoue
aeieeaoe c iiiaioo iaaeoiaeaeaiiy a?ioiaeo eioo?a ia ?ic?aooieiaee
?aooiie ieaoieea a aaieo. C iaoith ci?oeiaiiy iiaeaoeiai? aeenoeeie?ie
aeioe?eueii oaeiae a?aeiineie iiaeaoeiaiai e?aaeeoo iinoaaeoe ia ieaoio
iniiao.

Aeine?aeaeaiiy aeeiai?ee no?oeoo?e iiaeaoe?a iieaco?, ui a inoaii?e /an
noi?ioaaeany /?oea oaiaeaioe?y ca?eueoaiiy ieoiii? aaae iai?yieo
iiaeaoe?a. Oae, ca 1995-1998 ??. /anoea iaaeoiaeaeaiue IAeA a caaaeuei?e
noi? aeioiae?a athaeaeaoo ca?eueoeeanue c 18,7% aei 35,7% (oiaoi o 1,91
?.). E??i oiai, iiiaeaoeoaaiiy IAeA noi?iaiaeaeo?oueny eaaeiiiiae?aiei
ca?eueoaiiyi iiaeaoeiaeo i?euea. A 1998?. ianya i?euea c iiaeaoeo ia
aeiaeaio aa?o?noue ii Oa?e?anuee?e iaeano? ca?eueoeany a ii??aiyii? c
1997?. o 1,68 ?ace ? o 2 ?ace ia?aa?eueoea ianyae iaaeoiaeaeaiiy
oeueiai iiaeaoeo a athaeaeao. No/ania i?aeoeea cae?aiiy oeueiai iiaeaoeo
a Oe?a?i? ii?ooo? a?eueo?noue i?eioeei?a iiaeaoeiai? iie?oeee ? nenoaie
iiiaeaoeoaaiiy.

Ia i?aenoaa? aeine?aeaeaiiy iiaeaoeiaeo iaaeoiaeaeaiue iaa?oioiaaia
aeiiii?/ia aeioe?euei?noue cai?ie iiaeaoe?a c i?eaooeo i?aei?e?inoa, ia
aeiaeaio aa?o?noue iiaeaoeii c ?aae?caoe??. Oaeiae aeiaiaeeoueny
aeioe?euei?noue iioe?aiiy iaoaiooaaiiy ae??aiiai i?aei?e?iieoeoaa ye
caniao ai?ioueae c o?iueiaith aeiiii?eith.

A oiiaao ia?ai?uaiiy nioe?aeueieo i?iaeai ia ?aa?iiaeueiee ??aaiue, a
oaeiae c iaoith iine?aeiaiiai ai?iaaaeaeaiiy i?eioeei?a naiia?yaeoaaiiy,
a aeena?oaoe?? iaa?oioiao?oueny iaiao?aei?noue ia?aaeyaeo i?iii?oe?? ?
ii?iaoea?a ?iciiae?eo caaaeueiiaea?aeaaieo iiaeaoe?a iii?ae aea?aeaaieie
? ?aa?iiaeueieie athaeaeaoaie ia ei?enoue inoaiiueiai.

?aoi?ioaaiiy nenoaie iiiaeaoeoaaiiy oaeiae iia’yco?oueny c i?aeaeuaiiyi
?iaanoeoe?eii? ae?yeueiino? ? aeoeaiino? ethaenueeiai oaeoi?o, ye
ae??oaeueieo ia?aaeoiia aeiiii?/iiai c?inoaiiy. C oe??th iaoith
aiae?co?oueny aieea ??aiy iiiaeaoeoaaiiy, nenoaie i?euea ia ae?eiao
aeoeai?noue noa’?eo?a aeiiii?/ii? ae?yeueiino? oa ?? ni?yiiaai?noue a
iaaeao eaaaeueii? ? o?iueiai? aeiiii?ee. A aeena?oaoe?? aeiaiaeeoueny,
ui aeey i?aeaeuaiiy ?iaanoeoe?eii? aeoeaiino? aeioe?eueia ciaioeoe
iiaeaoie ia /anoeio aeioiaeo, yea ia? aeei?enoiaoaaoeny aeey ?iaanoeoe?e
a aaeoc? iaoa??aeueiiai ae?iaieoeoaa; oaeiae i?iiiio?oueny noeioethaaoe
noai?aiiy iiaeo ?iai/eo i?noeue ca aeiiiiiaith aeeoa?aioe?aoe??
iiaeaoeiaeo noaaie.

Nioe?aeueii-aeiiii?/ia aoaeoeai?noue nenoaie iiiaeaoeoaaiiy o
o?ainoi?iaoe?ei?e aeiiii?oe? iiaeiia ?aae?coaaoeny, ia?o ca ana, /a?ac
?? caaaeuei?noue, noaa?euei?noue oa eaa?oeii?noue. A oeueiio ca’yceo
?icaeyaea?oueny i?iaeaia neanoaaiiy i?euea a?aeiia?aeii aeaeo
ae?yeueiino? ? nioe?aeueiiai noaoono ieaoieea ia i?aenoaa? iine?aeiaiiai
i?iaaaeaiiy i?eioeei?a aa?oeeaeueii? ? ai?eciioaeueii? ni?aaaaeeeaino?.

O aeniiaeao noi?ioeueiaai? iniiai? eiioeaiooaeuei? i?aenoiee c
i?iaaaeaiiai aiae?co noaio ? ia?niaeoea ?icaeoeo nenoaie iiiaeaoeoaaiiy,
aeeeaaeai? aieiai? i?iiiceoe?? aaoi?a uiaei ?? oaeineiiaeaiiy.

Iniiai? aeniiaee oa ?acoeueoaoe aeena?oaoe?eiiai aeine?aeaeaiiy

I?iaaaeaia ? iiaeaia a aeena?oaoe?? aeine?aeaeaiiy i?iaeai ?aoi?ioaaiiy
nenoaie iiiaeaoeoaaiiy a oiiaao ?eieiai? o?ainoi?iaoe?? aeiiii?ee
aeicaiey? c?iaeoe oae? iniiai? aeniiaee ? i?iiiceoe??.

1. Oai?aoe/iee aiae?c ?nioth/i? nenoaie iiiaeaoeoaaiiy iieacaa, ui aiia
ia ni?ey? oni?oiiio ??oaiith iae?iaeiiii?/ieo caaaeaiue ia?ao?aeiiai
ia??iaeo. I?i oea aiai?eoue iayai?noue ?noioieo ia?aein?a o ?iciiae?e?
aaae iiaeaoe?a na?aae ieaoiee?a, eiee iaeia /anoeia noa’?eo?a iiaeaoeo
ei?enoo?oueny oe?ieeie i?eueaaie, ?ioa ?aea a aa?aneaio iicaiiaeaoeiao
ciio o?iueiai? aeiiii?ee, a /anoeia ieaoiee?a, ui caeeoeeany, ia a ciic?
aeo?eiaoe iiaeaoeiaee oyaa?, yeee i?ae?eaa? noeioee i?aei?e?iieoeoaa ia
i?e?i- ? iae?iaeiiii?/ieo ??aiyo, ia?aoeiaeaea? aoaeoeaiiio ??oaiith
aieiaieo aeiiii?/ieo caaaeaiue o?ainoi?iaoe?eiiai ia??iaeo.

Iaiao?aei?noue ?aoi?ioaaiiy nenoaie iiiaeaoeoaaiiy a ia?ao?aei?e
aeiiii?oe? aeeeeea?oueny ci?iith oeio ainiiaea?thaaiiy, iaoiiaeai?noth
oi?ioaaiiy eiai iaoai?ci?a ? aeiiii?/iiai iaioae?oaoo ianaeaiiy c
iiceoe?e aeinyaiaiiy aoaeoeaiiai ooieoe?iioaaiiy ? nioe?aeueii?
ni?aaaaeeeaino? ?eieiai? aeiiii?ee, caaacia/aiiy ?? noaa?eueiino?,
aeiiii?/iiai c?inoaiiy ? i?aeaeuaiiy ??aiy aeeooy.

2. O aeena?oaoe?? nenoaia iiiaeaoeoaaiiy ?icaeyaea?oueny ye noeoii?noue
aeiiii?/ieo a?aeiinei ? a?aeiia?aeii? i?aai?caoe?eii? no?oeoo?e, ui
iaoiiaeth?oueny iiaeaoeiaith iie?oeeith aea?aeaae, ni?yiiaaiith ia
caaacia/aiiy ?? aoaeoeaiiai ooieoe?iioaaiiy ? aeinyaiaiiy no?aoaa?/ieo
oe?eae ?icaeoeo. O oeueiio ca’yceo nenoaia iiiaeaoeoaaiiy noa? iiooaeiei
caniaii ?aae?caoe?? iiaeaoeiai? ? caaaeueiiaeiiii?/ii? iie?oeee ia
?inoeoooe?iiaeueiiio ? ooieoe?iiaeueiiio ??aiyo aeiiii?ee, ui
o?ainoi?io?oueny. No?oeoo?a nenoaie iiiaeaoeoaaiiy aecia/a?oueny ??
ooieoe?yie a iaoai?ci? ia?ao?aeii? aeiiii?ee a ca’yceo c ??oaiiyi
?iciiae?eue/eo, o?neaeueieo, noeioethth/eo ? a?aeoai?thaaeueieo
caaaeaiue o o?ainoi?iaoe?eiiio i?ioean?. Aiia aeeth/a? aea? neeaaeia?
/anoeie – iiaeaoeiao nenoaio ? iiaeaoeiaee iaoai?ci.

Iiaeaoeiaa nenoaia yaey? niaith noeoii?noue iiaeaoe?a, ieaoaae?a,
cai??a, iaoiaeee ?o ?ic?aooie?a ? noyaiaiiy, a oaeiae i?aenenoaio
??cii??aiaaeo athaeaeao?a ?c /?oei aecia/aieie aeaea?aeaie ?o oi?ioaaiiy
? iai?yieaie aeei?enoaiiy.

Iiaeaoeiaee iaoai?ci i?noeoue o nia? noeoii?noue ?inoeooo?a,
i?aai?caoe?eii-i?aaiaeo ii?i ? iaoiae?a ea?oaaiiy no?oeoo?ieie
aeaiaioaie nenoaie iiiaeaoeoaaiiy. sse iieacaii a aeena?oaoe??,
iniiaieie eaieaie iiaeaoeiaiai iaoai?cio ? noeoii?noue i?aai?a
iiaeaoeiai? aaei?i?no?aoe?? ii on?e aa?oeeae? ?inoeoooe?iiaeueieo
no?oeoo? a i?aai?/i?e ?aeiino? c ?ioeie i?aaiaie (iai?., ieoiith
neoaeaith, iiaeaoeiaith i?e?oe??th, ?i. i?aaiioi?iiieie i?aaiaie).
Iniaeeai aaaeeeaei aeaiaioii iiaeaoeiai? nenoaie ? ii?iaoeaii-i?aaiaa
aaca. O oeueiio ca’yceo ooi/iai? eaoaai??? “iiaeaoee” ? “ca??”.

3. A aeena?oaoe?? ooi/iaii aeaiaioe nenoaie iiiaeaoeoaaiiy: aeaea?aea,
ia’?eo ? aaca. Aaoi?ii iaa?oioiao?oueny iieiaeaiiy, ui aeaea?aeii
iiaeaoeo ia? aooe aeeeth/ii aeio?ae a ??cieo eiai oi?iao (cai?noue
i?aei?ie aeioiae?a ia’?eoaie aeaniino?, yea ?ieiee ia? i?noea a
i?aeoeoe?). Aei ia’?eoo iiaeaoeo ne?ae caeo/eoe oi?io aeioiaeo, ia’?eoe
aeaniino? oa aeaee ae?yeueiino?. Aaca iiiaeaoeoaaiiy oi?io?oueny ye
noeoii?noue ia’?eo?a ? noa’?eo?a iiaeaoeo, ui aea? iiaeeea?noue ??
aio/eiai aeei?enoaiiy a i?ioean? ?icaeoeo nenoaie iiiaeaoeoaaiiy.

4. A ?iaio? iaa?oioiaaia iaiao?aei?noue aeei?enoaiiy iaoai?cio nenoaie
iiiaeaoeoaaiiy aeey caaacia/aiiy ?eieiai? ??aiiaaae c o?aooaaiiyi
caaeainiaaiino? no?oeoo?e noeoiiiai iiieoo ? noeoiii? i?iiiceoe?? ia
ei?enoue a?o/eciyieo noa’?eo?a ainiiaea?thaaiiy. ?aaoethaaiiy ?eieiai?
??aiiaaae iiiaoa?ieie iaoiaeaie, ui ia? i?noea a no/anieo oiiaao, ca
?aooiie iaiaaeaiiy aa?aaaoiiai iiieoo, ia noeioeth? aeiiii?/ia
c?inoaiiy, cieaeo? eiieo?aioini?iiiaei?noue a?o/eciyieo ae?iaiee?a oa
iaiaaeo? iiaeaoeia? iaaeoiaeaeaiiy aei athaeaeaoo.

5. O aeena?oaoe?? ?icaeyioo? oai?aoe/i? ? i?aeoe/i? caaaeaiiy
oaeineiiaeaiiy nenoaie iiiaeaoeoaaiiy c oaeeo iaoiaeieia?/ieo iiceoe?e:

– aoaeoeaiiai aieeao nenoaie iiiaeaoeoaaiiy ia oi?ioaaiiy noaa?eueiiai
?eieiaiai na?aaeiaeua, ui nie?a?oueny ia aaaaoiiai?oi?noue oi?i
aeaniino?;

– iioeiaeueiiai cieaeaiiy /a?ac nenoaio iiiaeaoeoaaiiy ??aiy
iaaecia/aiino? oiia oa ?acoeueoao?a ainiiaea?/i? ae?yeueiino?;

– noai?aiiy ni?eyoeeaiai ciai?oiueiai na?aaeiaeua ? aioo??oi?o noeioe?a
naii?icaeoeo noa’?eo?a, ui ainiiaea?ththoue ca aeiiiiiaith i?aeaeuaiiy
aoaeoeaiino? ?iciiae?eueii?, o?neaeueii? ? a?aeoai?thaaeueii? ooieoe?e
nenoaie iiiaeaoeoaaiiy; noeioethaaiiy ?iaanoeoe?eieo i?ioean?a ia iniia?
?aaoethaaiiy iiaeaoeiai? nenoaie ? iiaeaoeiaiai iaoai?cio;

– caaacia/aiiy aeiiii?/iiai c?inoaiiy a eaaaeuei?e noa?? aeiiii?ee,
iaiaaeaiiy ? caoaeaiiy aace c?inoaiiy a o?iueia?e noa?? ca aeiiiiiaith
ae?i?i?thaaiiy aa?aneaii? iicaiiaeaoeiai? ciie;

– oi?ioaaiiy ni?eyoeeai? ?eieiai? eii’thieoo?e a iai?yieo cnoao
aa?aaaoiiai iiieoo e aa?aaaoii? i?iiiceoe?? aei iioeiaeueieo iaae, ye?
caaacia/othoue ??oaiiy iae?iaeiiii?/ieo caaaeaiue noaa?e?caoe?? e
aeiiii?/iiai c?inoaiiy, caeiyoino? ? i?aeaeuaiiy ??aiy aeeooy ianaeaiiy;

– noai?aiiy ?aaeueieo ia?aaeoiia aeey aeoea?caoe?? ethaenueeiai
/eiieea, i?aeaeuaiiy aeiiii?/iiai iioaioe?aeo iaoe?iiaeueii? aeiiii?ee.

6. Iiceoeaiee aieea iiiaeaoeoaaiiy ia aeinyaiaiiy iae?iaeiiii?/ieo
oe?eae aecia/a?oueny iine?aeiaiith ?aae?caoe??th i?eioeei?a iiaeaoeiai?
iie?oeee ? nenoaie iiiaeaoeoaaiiy, ui aca?iiiaoiiaeai?. I?eioeeie
iiaeaoeiai? iie?oeee caaacia/othoue ?aae?caoe?th aeiaaino?ieiaeo oe?eae
ooieoe?iioaaiiy aeiiii?/ii? nenoaie. I?eioeeie nenoaie iiiaeaoeoaaiiy
a?aeaeca?eaeththoue aioo??oi? caeiiii??iino? ? iaoai?ci ?? cae?eniaiiy a
i?aeoeoe? ainiiaea?thaaiiy.

7. I?iaaaeai? a aeena?oaoe?? aeine?aeaeaiiy iieacothoue, ui a
ia?ao?aei?e aeiiii?oe?, ye i?aaeei, ii?ooothoueny i?aeoe/ii an?
i?eioeeie iiaeaoeiai? iie?oeee ? nenoaie iiiaeaoeoaaiiy. Oae, nenoaia
i?euea, ui ae?? a Oe?a?i?, ii?ooo? i?eioeeie nioe?aeueii?
ni?aaaaeeeaino?, caaaeueii? iaia’yceiaino? noa’?eo?a iiaeaoeo,
aeiiii?/ii? iaa?oioiaaiino? ??aiy iiaeaoeiaeo noaaie oa ieaoaae?a,
iaeiaeiaeo aeiia aei ieaoiee?a iiaeaoeo, i?aaiai? ??aiino? noa’?eo?a
iiaeaoeo. Caeiiiaeaa/a aaca iiiaeaoeoaaiiy aeiaeaii? aa?oino?, i?eaooe?a
i?aei?e?inoa, aeioiae?a a?iiaaeyi ? ?i. ii?ooo? i?eioeei iaeiie?aoiino?
iiiaeaoeoaaiiy. Aeoeaia ooeeaiiy noa’?eo?a iiiaeaoeoaaiiy a?ae nieaoe
iiaeaoe?a, oi?ioaaiiy aa?aneaii? iicaiiaeaoeiai? ciie aiai?eoue i?i
ii?ooaiiy oaeeo aaaeeeaeo i?eioeei?a, ye aca?iia a?aeiia?aeaeuei?noue
on?o noa’?eo?a iiaeaoeiaeo a?aeiinei, aeiiii?/ia iaa?oioiaai?noue
iiaeaoeiaeo noaaie. O /eii?e nenoai? iiiaeaoeoaaiiy aieiaia i?noea
caeiathoue iai?yi? iiaeaoee, ui ii?ooo? i?eioeeie i?inoioe,
c?o/iino? oa aeiiii?/iino? oe??? nenoaie, aoaeoeaiiai niieo/aiiy
i?yieo oa iai?yieo iiaeaoe?a oa ?i.

8. Ia?aaeuaiiy iioeiaeueieo iaae ??aiy iiiaeaoeoaaiiy ? ia??aiii??iee
?iciiae?e iiaeaoe?a na?aae ieaoiee?a oiane?aeie ii?ooaiiy i?eioeei?a
iiaeaoeiai? iie?oeee ? nenoaie iiiaeaoeoaaiiy i?ecaaei aei aeoeaiiai
oi?ioaaiiy a 1996-1998 ?. aa?aneaii? iicaiiaeaoeiai? ciie, ??aaiue
?icaeoeo yei? nueiaiaei? neeaaea? ?aaeueio caa?ico iaoe?iiaeuei?e oa
aeiiii?/i?e aaciaoe? Oe?a?ie. Oea aeyaey?oueny a oiio, ui a inoaii? ?iee
iaae?iiy AAI o eaaaeuei?e noa?? aeiiii?ee niia?eueieeiny, a aeiiii?/iee
c??no ia?ai?noeany a o?iueiao noa?o ? aeinyaioa caa?iceeaiai aeey
iaoe?iiaeueii? aaciaee ??aiy, eiee ieoiia aaaa iiaeaoeiai? neeaaeiai?
AAI noaea ia?aaeuoaaoe 30% iioeiaeueiee eiai ianya. Oeth /anoeo
iiaeaoeiai? neeaaeiai? iiaeia aaaaeaoe ii?iaiaith c oi/ee ci?o
aeiiii?/ii? aaciaee. A no/anieo oiiaao ae?iaieoeoai AAI o o?iueia?e
noa?? aeiiii?ee cia/ii ia?aaeuo? ??aaiue aacia/iee aeey iaoe?iiaeueieo
?ioa?an?a Oe?a?ie.

9. O aeena?oaoe?? ia i?aenoaa? i?iaaaeaiiai aeine?aeaeaiiy nenoaie
iiiaeaoeoaaiiy ? caaaeaiue ii ?? ?aoi?ioaaiith a o?ainoi?iaoe?eiiio
ia??iae? aianaii eiie?aoi? i?iiiceoe??:

– o ca’yceo c iaiao?aei?noth iine?aeiaii? ?aae?caoe?? i?eioeeio
caaaeueii? iaia’yceiaino? noa’?eo?a iiiaeaoeoaaiiy a nieao? iiaeaoe?a
i?iiiio?oueny ?icaeoie iiaeaoeiai? aace ca ?aooiie eaaae?caoe??
o?iueiai? noa?e aeiiii?ee;

– i?aeaeuaiiy aoaeoeaiino? nenoaie iiiaeaoeoaaiiy c iiceoe?e
aa?oeeaeueii? ? ai?eciioaeueii? ni?aaaaeeeaino? i?iiiio?oueny cae?enieoe
ia iniia? aaaaeaiiy aeeoa?aioe?aoe?? iiaeaoeiaeo noaaie, a?aie/i?
?ici??e yeeo a?aoiaothoue eiie?aoi? ia?aiao?e ia’?eoa iiaeaoeo;

– iaiao?aei?noue i?enei?aiiy i?ioean?a ?inoeoooe?iiae?caoe?? o
ia?ao?aei?e aeiiii?/i?e nenoai?, canoinoaaiiy i?eioeei?a
oi?aa?nae?caoe?? iiaeaoe?a, ?o caaaeueii? iaia’yceiaino?, nioe?aeueii?
ni?aaaaeeeaino? ? ??aiii?aaiino? noa’?eo?a iiaeaoeo, a oaeiae
?aae?caoe?? eiinoeoooe?eiiai iieiaeaiiy i?i ??ai?noue on?o oi?i
aeaniino? i?eaiaeeoue aei aeniiaeo i?i iaiao?aei?noue neanoaaiiy i?euea
a?aeiia?aeii aeaeo ae?yeueiino? ? nioe?aeueiiai noaoono ieaoieea
iiaeaoeo;

??oaiiy i?iaeaie aoaeoeaiiai ooieoe?iioaaiiy nenoaie iiiaeaoeoaaiiy
iio?aao? o?aooaaiiy aeanoe/iino? aeeiai?ee AAI ca eiai iiaeaoeiaith
neeaaeiaith. I?aeaeuaiiy ieoiii? aaae iiaeaoe?a ? cai??a a ianyao AAI ca
iaaeo 30% (ii?iaiaee ??aaiue iaoe?iiaeueii? aaciaee) ia?aaiaeeoue
aeiiii?/ia c?inoaiiy a o?iueiao noa?o. Oea ia? a?aoeny aei oaaae i?e
oi?ioaaii? iiaeaoeiai? iie?oeee ? nenoaie iiiaeaoeoaaiiy ia
iae?iaeiiii?/iiio ??ai?.

– c iaoith ?aae?caoe?? i?eioeeio i?inoioe, c?o/iino? ? c?icoi?eino?
nenoaie iiiaeaoeoaaiiy aeey ieaoieea, a oaeiae caaacia/aiiy
aeiiii?/iino? aeey cae?aeueieea iiaeaoe?a, o aeena?oaoe?? c?iaeai?
?ic?aooiee ? i?iiiio?oueny cai?ieoe iiaeaoie ia aeiaeaio aa?o?noue ?
iiaeaoie ia i?eaooie i?aei?e?inoaa iiaeaoeii c ?aae?caoe??;

– aeey oaeineiiaeaiiy no?oeoo?e iiaeaoe?a, i?aeaeuaiiy ?oiuei?
noeioethth/i? ae??, caaacia/aiiy nioe?aeueii? ni?aaaaeeeaino?
i?iiiio?oueny ca?eueoaiiy ieoiii? aaae i?yieo iiaeaoe?a ? cieaeaiiy
iai?yieo. O oie aea /an, aiae?c noaio aeoeecieo cai??a ii
e?ea?i-ai??e/aieo ae?iaao, ?icaeoeo a oe?e noa?? iaaeia?inia?nii?
eiieo?aioe?? c aieo iaeiai a?ciano ? o?iueiaeo no?oeoo? aeiiii?ee, aea?
i?aenoaao ii?ooeoe ieoaiiy i?i aaaaeaiiy ?aaeueii? aea?aeaaii? iiiiiie??
ia ae?iaieoeoai ? ?aae?caoe?th oeeo i?iaeoeo?a;

– i?aeaeuaiiy aoaeoeaiino? ooieoe?iioaaiiy nenoaie iiiaeaoeoaaiiy a
aeena?oaoe?? i?iiiio?oueny ae??ooaaoe oaeiae ca aeiiiiiaith onoiaiiy
aeiaaee?a iiaea?eiiai iiiaeaoeoaaiiy, ui iathoue i?noea o i?ioean?
noyaoaaiiy ieoa, iiaeaoeo ia aeiaeaio aa?o?noue, iiaeaoeo c i?eaooeo,
aeea?aeaiae?a, a?aenioe?a oa ?i.;

– c oe?eeth caaacia/aiiy aeeiiaiiy iiaeaoeiaeo ciaia’ycaiue ieaoieeaie
a aeena?oaoe?ei?e ?iaio? i?iiiio?oueny aaanoe ieaoi?noue iaaeaiiy
iiaeaoeiaiai e?aaeeoo ia ??ai? aaie?anueeiai a?aenioeo. Oea aeanoue
iiaeeea?noue ci?oeieoue iiaeaoeiao aeenoeeie?io ? ia? ni?eyoe
nai?/aniiio cai?o iiaeaoe?a, oe??ieaiith aeiiii?/iiai i?aea?oioy
aca?iia?aeiinei ieaoieea ? cae?aeueieea iiaeaoe?a.

Aeey noeioethaaiiy ?iaanoeoe?eieo i?ioean?a, cieaeaiiy aac?ia?ooy ?
i?aeaeuaiiy caeiyoino? ca aeiiiiiaith oaeineiiaeaiiy nenoaie
iiiaeaoeoaaiiy i?iiiio?oueny:

– ciyoe i?yia ? iai?yia iiiaeaoeoaaiiy aii?oecaoe?eiiai oiiaeo o??i,
i?aei?e?inoa, i?aai?caoe?e, on?o noa’?eo?a aeiiii?/ii? ae?yeueiino?;

– ciaioeoe iiaeaoie ia /anoeio aeioiaeo, ui aeei?enoiao?oueny aeey
?iaanoeoe?e ca i??i?eoaoieie iai?yieaie aeiiii?/iiai ?icaeoeo;

– ciaioeoe iiaeaoie ia /anoeio aeioiaeo, ui ?iaanoo?oueny a noai?aiiy
iiaeo ?iai/eo i?noeue o ae?iaie/?e noa??.

O ca’yceo c aeoea?caoe??th ethaenueeiai /eiieea, ?icaeoeii ?i?oe?aoeae
i?aei?e?iieoeoaa i?iiiio?oueny iiaeaeueoa oaeineiiaeaiiy iiiaeaoeoaaiiy
iaeiai a?ciano oeyoii i?iaeaaeo iaoaio?a, aaaaeaiiy ?aeeiiai iiaeaoeo,
noaneaeoaaiiy ca eiie?aoieie ia?aiao?aie ia’?eo?a nioe?aeueii? noa?e.

C iaoith caoenoo iaoe?iiaeueieo aeiiii?/ieo ?ioa?an?a Oe?a?ie a
ciai?oiueiaeiiii?/i?e ae?yeueiino? iaa?oioiao?oueny iaiao?aei?noue
iaiaaeaiiy i?euea c ?iii?oo ? aaaaeaiiy ieoa, ui eiiiainothoue ??cieoeth
oe?i ia aioo??oiueiio ? na?oiaiio ?eieao, uia onoiooe aeaii?iaia?
oaiaeaioe?? a ?iii?oieo iia?aoe?yo, a oaeiae caoenoeoe a?o/eciyiiai
ae?iaieea.

Aeey oaeineiiaeaiiy nenoaie iiiaeaoeoaaiiy i?iiiio?oueny iioei?coaaoe
iiaeaoeia? iioiee caaaeueiiaea?aeaaiiai ? i?noeaaeo athaeaeao?a. O
iniiao ?o ?iciaaeoaaiiy iathoue aooe iieeaaeai? iniaeeaino?
caaaeueiiaeiiii?/ieo i?ioean?a i?eaeaniaiiy iiaeaoe?a oeaio?ii ?
?aa?iiaie, ui aecia/athoueny caaaeaiiyie eiie?aoiiai aoaio
nioe?aeueii-aeiiii?/iiai ?icaeoeo.

O aeena?oaoe?? ?iaeoueny aeniiaie ? i?iiiceoe?y i?i oa, ui ?nioth/a
caeiiiaeaa/a aaca nenoaie iiiaeaoeoaaiiy iio?aao? iiaeaeueoiai
oaeineiiaeaiiy, caaaeaiiy a iiaeaoeiaee eiaeaen aeey onoiaiiy i?ioe??/ ?
caaacia/aiiy iine?aeiaii? ?aae?caoe?? i?eioeei?a iiaoaeiae iiaeaoeiai?
iie?oeee ? nenoaie iiiaeaoeoaaiiy.

Nienie iioae?eiaaieo i?aoeue ca oaiith aeena?oaoe??

Noaoo? o iaoeiaeo oaoiaeo aeaeaiiyo.

1. Aeoiaaneay I.E. E aii?ino i “nenoaia iaeiaiiaeiaeaiey” // Aanoiee
Oa?ueeianeiai ainoaea?noaaiiiai oieaa?neoaoa, ? 404’98. – Oa?ueeia: OAO,
1998. – n. 235-237.

2. Aeoiaaneay I.E. Iaeiaiaay nenoaia e nioeeaeueiay iieeoeea a oneiaeyo
?uii/iie o?ainoi?iaoeee a Oe?aeia // ?eieiaa o?ainoi?iaoe?y aeiiii?ee.
Ca??iee iaoeiaeo i?aoeue Oa?e?anueeiai ?inoeoooo a?ciano ?
iaiaaeaeiaioo. Aei. 3. – Oa?e?a, 1998. – n.19-23.

3. Aeoiaaneay I.E. Oai?aoe/aneea iniiau enneaaeiaaiey nenoaiu
iaeiaiiaeiaeaiey // ?eieiaa o?ainoi?iaoe?y aeiiii?ee. Ca??iee iaoe.
i?aoeue Oa?e?anueeiai ?inoeoooo a?ciano ? iaiaaeaeiaioo. Aei. 4. –
Oa?e?a, 1998. – n.81-91.

4. Aeoiaaneay I.E. Iaeiae eae ?uii/iue eino?oiaio oi?ie?iaaiey
niaieoiiiai ni?ina // Aanoiee Oa?ueeianeiai ainoaea?noaaiiiai
oieaa?neoaoa, ? 436. – Oa?ueeia: OAO, 1999. – n. 35-40.

5. Aeoiaaneay I.E. Niaa?oainoaiaaiea no?oeoo?iuo yeaiaioia
iaeiaiiaeiaeaiey // Aanoiee iaeiaiaie neoaeau Oe?aeiu. – 1999. – ?12. –
n. 6 – 9.

Iin?aieee, noaoo?.

6. Aeoiaaneay I.E. Aeooaeueiua aii?inu iaeiaiiaeiaeaiey. – Oa?ueeia:
“AEIAON”, 1997. – 144 n.

7. Aeoiaaneay I.E. Iaeiae n ianaeaiey a Oe?aeia. Aeey neooaoaeae EIE e
nooaeaioia yeiiiie/aneeo niaoeeaeueiinoae. – Oa?ueeia: OEYE, 1994. – 130
n.

8. Aeoiaanueea I.E. Eiioeaiooaeuei? iniiae iiaeaoeiai? nenoaie //
Aeooaeuei? i?iaeaie no/anii? iaoee a aeine?aeaeaiiyo iieiaeeo a/aieo:
Ca??iee iaoeiaeo i?aoeue. Aei. 3 ? 4 (/.2) – Oa?e?a: Oi-o aioo?. ni?aa;
Iniiaa, 1997. – n. 476 – 479.

Oace aeiiia?aeae.

9. Aeoiaaneay I.E., Iao?iaa A.ss., Ea?iia A.E. O?ainoi?iaoeey iaeiaiaie
nenoaiu a oneiaeyo oi?ie?iaaiey ?uii/iie yeiiiieee a Oe?aeia //
Oi?ioaaiiy ?eieiaeo a?aeiinei oa i?iaeaie ?o a?aeia?aaeaiiy a eo?nao
aeiiii?/ieo aeenoeeie?i. *.1. (I?ae ea??aieoeoaii ae-?a aeii. iaoe,
i?ioani?a, aeaaeai?ea A.I.Ai?iaeaoiai). – Iaeana: O?AIO, 1997. –
n.263-266.

10. Aeoiaaneay I.E. I?iaeaiu ?aoi?ie?iaaiey iaeiaiaie nenoaiu a
oneiaeyo ?uii/iie o?ainoi?iaoeee // Iaoa??aee i?aeia?iaeii?
iaoeiai-i?aeoe/ii? eiioa?aioe?? “I?iaeaie ?aoi?ioaaiiy aeiiii?ee Oe?a?ie
a oiiaao o?aiceoe??”. – Oa?e?a: Oa?e?anueeee ?inoeooo a?ciano ?
iaiaaeaeiaioo, 1998. – n. 163 – 166.

AIIOAOe??

Aeoiaanueea I.E. ?aoi?ioaaiiy nenoaie iiiaeaoeoaaiiy a oiiaao ?eieiai?
o?ainoi?iaoe?? aeiiii?ee. – ?oeiien.

Aeena?oaoe?y ia caeiaoooy a/aiiai nooiaiy eaiaeeaeaoa aeiiii?/ieo iaoe
ca niaoe?aeuei?noth 08.01.01 – aeiiii?/ia oai??y. – Oi?aa?neoao
aioo??oi?o ni?aa IAN Oe?a?ie, Oa?e?a. 1999.

Aeena?oaoe?y i?enay/aia aiae?co nenoaie iiiaeaoeoaaiiy ye iaoai?cio
?aae?caoe?? iiaeaoeiai? iie?oeee, ?ice?eooth ?? i?noey ? ?ie? a ?eieia?e
o?ainoi?iaoe?? aeiiii?ee. Ia iniia? aeine?aeaeaiiy aieeao nenoaie
iiiaeaoeoaaiiy ia aeeiai?eo AAI, ?iaanoeoe?eiee ? nioe?aeueiee i?ioeane
aeathoueny eiie?aoi? i?iiiceoe?? ?? aaeineiiaeaiiy c oi/ee ci?o
iine?aeiaii? ?aae?caoe?? i?eioeei?a iiaeaoeiai? iie?oeee ? nenoaie
iiiaeaoeoaaiiy, i?aeaeuaiiy aeiiii?/ii? aoaeoeaiino? ? iiceoeaiiai
aieeao ia aeoea?caoe?th i?aei?e?iieoeueei? ae?yeueiino? noa’?eo?a
ainiiaea?thaaiiy oa aeiiii?/ia c?inoaiiy a oe?eiio.

Iniiai? ?acoeueoaoe aeine?aeaeaiiy aoee iaaiai?ai? ia i?aeia?iaeieo
iaoeiai-iaoiaee/ieo ? iaoeiai-i?aeoe/ieo eiioa?aioe?yo.

Eeth/ia? neiaa: iiaeaoeiaa iie?oeea, nenoaia iiiaeaoeoaaiiy,
iiaeaoeiaee iaoai?ci, i?eioeeie iiiaeaoeoaaiiy, iiaeaoeia? i?eueae.

Aeoiaaneay I.E. ?aoi?ie?iaaiea nenoaiu iaeiaiiaeiaeaiey a oneiaeyo
?uii/iie o?ainoi?iaoeee yeiiiieee. – ?oeiienue.

Aeenna?oaoeey ia nieneaiea o/aiie noaiaie eaiaeeaeaoa yeiiiie/aneeo iaoe
ii niaoeeaeueiinoe 08.01.01 – yeiiiie/aneay oai?ey. – Oieaa?neoao
aioo?aiieo aeae IAAe Oe?aeiu, Oa?ueeia. 1999.

A ?aaioa ?ane?uaaaony nouiinoue iaeiaiaie iieeoeee e nenoaiu
iaeiaiiaeiaeaiey eae iaoaiecia a? ?aaeecaoeee, ?acaeaeythony i?eioeeiu
eo oi?ie?iaaiey. Auaeaeyaony iniiaiie no?oeoo?iue yeaiaio nenoaiu
iaeiaiiaeiaeaiey – iaeia. Ii ii?aaeaeyaony eae yeiiiie/aneay eaoaai?ey e
eae eiie?aoiue eino?oiaio iaeiaiaie nenoaiu. Ioaeaeueii ?anniao?eaaaony
iaeiaiaue iaoaieci e iai?aaeaiey acaeiiaeaenoaey aai no?oeoo?iuo
yeaiaioia. A aeenna?oaoeee ii?aaeaeyaony ianoi e ?ieue nenoaiu
iaeiaiiaeiaeaiey a ?uii/iie o?ainoi?iaoeee yeiiiieee, aeeyiea
iaeiaiiaeiaeaiey ia oi?ie?iaaiea ?uii/iie n?aaeu e ia iiauoaiea
yooaeoeaiinoe ooieoeeiie?iaaiey noauaeoia ?uiea.

?aoi?ie?iaaiea nenoaiu iaeiaiiaeiaeaiey ?anniao?eaaaony a nayce ni
noeioee?iaaieai yeiiiie/aneiai ?inoa, eiaanoeoeeiiiuo i?ioeannia e
iiauoaieai yooaeoeaiinoe nioeeaeueiie iieeoeee. Aeathony eiie?aoiua
i?aaeeiaeaiey ii niaa?oainoaiaaieth iniiaiuo iaeiaia: iaeiaa ia i?eaueue
i?aaei?eyoey, iaeiaa ia aeiaaaeaiioth noieiinoue, aeoeeciiai nai?a.
Yeiiiie/anee iainiiauaaaony aaaaeaiea “iaeiaa n ?aaeecaoeee”, aianoi
IAeN e iaeiaa ia i?eaueue.

Ia iniiaa iae?iyeiiiie/aneiai enneaaeiaaiey AAI e iaeiaia ii?aaeaeyaony
iieacaoaeue yeanoe/iinoe aeeiaieee AAI ii aai iaeiaiaie ninoaaeythuae e
iainiiauaaaony auaiae i iayooaeoeaiinoe aeaenoaothuae nenoaiu
iaeiaiiaeiaeaiey. I?aauoaiea 30%-ai o?iaiy oaeaeueiiai aana iaeiaia e
nai?ia a AAI iinoaaeei i?aa?aaeu ia?aae aai ?inoii a eaaaeueiie e
noeioee?iaaei aeoeaiia oaaee/aiea AAI a oaiaaie yeiiiieea.

?aoi?ie?iaaiea nenoaiu iaeiaiiaeiaeaiey ?anniao?eaaaony oaeaea a nayce n
iaiaoiaeeiinoueth iiauoaiey eiaanoeoeeiiiie aeoeaiinoe e
?acoeueoaoeaiinoe ooieoeeiie?iaaiey /aeiaa/aneiai oaeoi?a eae ?aoathueo
oneiaee yeiiiie/aneiai ?inoa.

Eiiieaen i?aaeeiaeaiee ii niaa?oainoaiaaieth nenoaiu iaeiaiiaeiaeaiey
i?aaeiieaaaao ia?u, naycaiiua n: iaania/aieai iieiaeeoaeueiiai aeeyiey
ia noaaeeecaoeeth ?uii/iie n?aaeu a oneiaeyo ia?aoiaeiie yeiiiieee;
nicaeaieai aioo?aiieo noeioeia naii?acaeoey noauaeoia yeiiiie/aneie
aeayoaeueiinoe n iiiiuueth iineaaeiaaoaeueiie ?aaeecaoeee
?ani?aaeaeeoaeueiie, aini?iecaiaenoaaiiie, oeneaeueiie e noeioee?othuae
ooieoeee iaeiaia; iaania/aieai yeiiiie/aneiai ?inoa a eaaaeueiie e
ieieiecaoeee aai aacu a oaiaaie yeiiiieea; iineaaeiaaoaeueiie
?aaeecaoeeae i?eioeeiia iaeiaiaie iieeoeee e nenoaiu iaeiaiiaeiaeaiey.

A aeenna?oaoeee i?aaeeaaaaony ?anoe?eoue iaeiaiaoth aaco ca n/ao:
eaaaeecaoeee oaiaaie yeiiiieee; ono?aiaiey eueaio ii aeaeai
aeayoaeueiinoe e nioeeaeueiiio noaoono ia iniiaa iineaaeiaaoaeueiiai
eniieueciaaiey i?eioeeiia aa?oeeaeueiie e ai?eciioaeueiie
ni?aaaaeeeainoe; caiaiu iaeiaia ia aeiaaaeaiioth noieiinoue e i?eaueue
iaeiaii n ?aaeecaoeee; ono?aiaiey aeaieiiai iaeiaiiaeiaeaiey;
noeioee?iaaiey eiaanoeoeeiiiuo i?ioeannia iin?aaenoaii nieaeaiey
iaeiaiauo noaaie ia enoi/ieee /enouo eiaanoeoeee e auaaaeaiey ec
iauaeoia iaeiaiiaeiaeaiey aii?oecaoeeiiiiai oiiaea; i?iaaaeaiey
acaaoaiiie i?ioaeoeeiienoneie iieeoeee n iiiiuueth oaiiaeaiiuo iioeei.
I?aaeeiaeaiiua a ?aaioa ?aeiiaiaeaoeee ii niaa?oainoaiaaieth
aeaenoaothuae nenoaiu iaeiaiiaeiaeaiey iainiiaaiu oai?aoe/anee e
iiaeoaa?aeaeaiu i?aeoe/anee.

Iniiaiua ?acoeueoaou enneaaeiaaiey auee ianoaeaeaiu ia iaaeaeoia?iaeiuo
iao/ii-iaoiaee/aneeo e iao/ii-i?aeoe/aneeo eiioa?aioeeyo.

Eeth/aaua neiaa: iaeiaiaay iieeoeea, nenoaia iaeiaiiaeiaeaiey, iaeiaiaue
iaoaieci, i?eioeeiu iaeiaiiaeiaeaiey, iaeiaiaua eueaiou.

Vishnevskaya M.K. Reforming of the tax system under the conditions of
market transformation of the national economy.- Manuscript.

Thesis for awarding the candidate degree (Economy Sciences) application
on speciality 08.01.01. – Economy Theory. The University of Internal
Affairs of MIA of Ukraine. Kharkov, 1999.

The thesis deals with the analysis of the taxation system in the role
of the mechanism for realization of the taxation policy, with its place
and role in market transformation of the national economy. The thesis
gives specific recommendations how to improve the taxation system after
thorough investigation of its influence on the gross internal product
dynamics, on the investment and social process. It also describes
mechanisms of taxation system improvement by means of successive
realization of the taxation policy and taxation system principles, as
well as by means of the economy effectiveness and creation of positive
atmosphere for business activity and economy growth in general.

The main results of the investigation were discussed at the
international conferences in science methods and their practical
application.

Key words: taxation policy, the system of taxation, taxation mechanism,
taxation principles, tax privileges.

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