Підвищення ефективності системи оподаткування: Автореф. дис… канд. екон. наук / С.В. Онишко, НАН України. Ін-т екон. прогнозування. — К., 1999. — 21

IAOe?IIAEUeIA AEAAeAI?ss IAOE OE?A?IE

?INOEOOO AEIIII?*IIAI I?IAIICOAAIIss

Iieoei Na?a?e Aieiaeeie?iae/

OAeE 336.2

I?AeAEUAIIss AOAEOEAIINO?

NENOAIE IIIAeAOEOAAIIss

08.04.01 — o?iaine, a?ioiaee ia?a ? e?aaeeo

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

eaiaeeaeaoa aeiiii?/ieo iaoe

Ee?a — 1999

Aeena?oaoe??th ? ?oeiien.

?iaioa aeeiiaia a ?inoeooo? aeiiii?ee IAI Oe?a?ie.

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

Aeaieeaiei Aiaoie?e ?aaiiae/

?inoeooo aeiiii?ee IAI Oe?a?ie,

caa?aeoaa/ a?aeae?eo

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

Oaaeinia A?eoi? Ieoaeeiae/,

Ee?anueeee iaoe?iiaeueiee
aeiiii?/iee oi?aa?neoao,

caa?aeoaa/ eaoaae?e

eaiaeeaeao aeiiii?/ieo iaoe,
noa?oee iaoeiaee

ni?a?ia?oiee Eoi?ia ?iia Ieaenaiae??aia,

?inoeooo aeiiii?/iiai i?iaiicoaaiiy IAI Oe?a?ie,

caa?aeoaa/ a?aeae?eo

I?ia?aeia onoaiiaa: Iaoeiai-aeine?aeiee aeiiii?/iee ?inoeooo
I?i?inoa?noaa

aeiiii?ee Oe?a?ie (a?aeae?e o?iainiai-athaeaeaoii? ? iiaeaoeiai?
iie?oeee), i. Ee?a.

Caoeno a?aeaoaeaoueny “ 20 “ o?aaiy 1999 ?. i
14-30 aiaeei?

ia can?aeaii? niaoe?ae?ciaaii? a/aii? ?aaee Ae 26.239.01 a ?inoeooo?
aeiiii?/iiai i?iaiicoaaiiy IAI Oe?a?ie ca aae?anith 252011, i.Ee?a-11,
aoe.Iaiana Ie?iiai, 26.

C aeena?oaoe??th iiaeia iciaeiieoeny a a?ae?ioaoe? ?inoeoooo
aeiiii?/iiai i?iai?icoaaiiy IAI Oe?a?ie, 252011, i.Ee?a-11, aoe.Iaiana
Ie?iiai, 26.

Aaoi?aoa?ao ?ic?neaiee 13 ea?oiy 1999 ?.

A/aiee nae?aoa?

niaoe?ae?ciaaii? a/aii? ?aaee

Eaa/oe I ?.

CAAAEUeIA OA?AEOA?ENOEEA ?IAIOE

Ua iai?ee?ioe? 19-ii/aoeo 20 noie?ooy o?iainiaa iaoea noi?ioethaaea
aecia/aiiy iiaeaoeiai? nenoaie, ?? ooieoe??, ii?ooeea ieoaiiy i?i
aoaeoeai?noue. Aeoiaey/e c aeii?ioth/i? o?neaeueii? ooieoe??,
aoaeoeai?noue aecia/aeanue aeaiia oaeoi?aie: iiaiioith aeyaeaiiy
aeaea?ae aeioiaeo c iaoith iaeeaaeaiiy ?o iiaeaoeaie oa i?i?i?caoe??th
aeo?ao ii noyaiaiith iiaeaoe?a. O iiaeaeueoiio aoei iinoaaeaia ieoaiiy
i?i ia?aai?aiiy /enoi o?neaeueiiai oa?aeoa?o iiaeaoe?a, noi?iiaaia ?aeay
i?i ?o noeioethth/o ooieoe?th.O oiae? ?icaeoeo iiaeaoeiai? nenoaie
eiaeia e?a?ia ooeaea a?aeiia?ae? ia oe? caieoaiiy. Iaeiae ? ia ii?ic? 21
noie?ooy, caea?oueny aoaeue-yea c ?icaeiooeo e?a?i ia iiaea iiai?noth
noaa?aeaeoaaoe i?i caaa?oaiiy oeeo iiooe?a iaa?oue noiniaii iaiaaeaiiai
ia?ae?eo, aecia/aiiai a ieioeiio noie?oo?. Ua aino??oa noi?oue i?iaeaia
a?aeiia?aeae ia ieoaiiy, ye? iinoaaeea ia?aae iaoeith no/ani?noue.

O aeaiie?aoe/iiio noni?euenoa? ocaaaeueiaiee e?eoa??e aoaeoeaiino?
iiaeaoeiai? nenoaie — ni?eyiiy anaa?/iiio nioe?aeueii-aeiiii?/iiio
?icaeoeo noni?euenoaa a ?ioa?anao eiai a?iiaaeyi. Aoaeoeaia iiaeaoeiaa
nenoaia — oea nenoaia, caeaoia ??aiicia/ii aeeiioaaoe o?neaeueio oa
noeioethth/o ooieoe??. ?? noai?aiiy — ooiaeaiaioaeueia aei?iaoaaiiy aeey
aoaeue-yei? aea?aeaae, ui iiynith? iaooeeueio oaaao aei oai?aoe/ieo oa
i?aeoe/ieo i?iaeai iiiaeaoeoaaiiy, oa?aeoa?io aeiiii?/i?e iaooe?
onueiai na?oiaiai caaaeo.

O iaoe?iiaeueieo oiiaao o?oaeiiu?, ia”?eoeaii i?eoaiaii? ae??oaiith
o?neaeueieo i?iaeai, iaaei??ii neeaaei?o?. Caaaeueia
nioe?aeueii-aeiiii?/ia e?eca, iaiao?aei?noue ae??oaiiy oa?i?iiaeo
caaaeaiue noaee i?e/eiith ?yaeo i?i?aooie?a i?e aecia/aii? iiaeaoeiai?
iie?oeee. O oeueiio ca”yceo caeiiii??iee ?ioa?an iaoeiaoe?a aei i?iaeai
a?o/eciyiiai iiiaeaoeoaaiiy. O ?iaioao I.Ae.Aaneeeea, A.I.Aeoiaanueeiai,
A.?.Aeaieeaiea, I.ss.Aeai”yiaiea, ?.I.Eoi?ii?, E.A.Iaaethe,
A.I.I”yoa/aiea, A.I.Nooi?i?ii?, A.I.Oaaeiniaa, A.A.*ooia, E.I.Oaaeenoi?
oa ?i. aena?oeththoueny ??ci? eiai aniaeoe, ?iaeyoueny aeniiaee, ui
iathoue aaeeea oai?aoe/ia oa i?aeoe/ia cia/aiiy.

A?aeaeath/e iaeaaeia oeei iai?aoethaaiiyi, ne?ae a?aecia/eoe, ui ?
nueiaiaei? ae?th/a aOe?a?i? iiaeaoeiaa nenoaia — iaeia c na?eicieo
i?ioe??/ i?ae noni?euenoaii oa aea?aeaaiith aeaaeith. Oea iio?aao?
i?iaeiaaeaiiy oai?aoe/ieo aeine?aeaeaiue, aeiiiaiaiiy ?o aiae?cii
oaeoe/iiai noaio iiiaeaoeoaaiiy c iaoith aecia/aiiy iai?yi?a eiai
aaeineiiaeaiiy.

Aeooaeuei?noue oaie. Aaaaoi c i?iaeai iiiaeaoeoaaiiy, ye? nueiaiaei? ia
io?eiaee aoaeoeaiiai ae??oaiiy, no?eioth/e ?ica”ycaiiy caaaeueieo
aeiiii?/ieo caaaeaiue, iia”ycaii? c iaaeinoaoi?i ??aiai iaoeiaiai
caaacia/aiiy. Ia aeeoee ca iaae? aeeneon?eiiai aniaeoo ooiaeaiaioaeuei?
ieoaiiy noiniaii aecia/aiiy, ooieoe?e iiaeaoe?a, iiaeaoeiai? nenoaie,
i?eioeei?a ?? iiaoaeiae c o?aooaaiiyi iniaeeainoae ia?ao?aeiiai
ia??iaeo. Cia/i? ?ica?aeiino? niinoa??aathoueny o iiaeyaeao
o/aieo-aeiiii?no?a ia ni?aa?aeiioaiiy iniiaieo no?oeoo?ioi?ioth/eo
iiaeaoeiai? nenoaie (i?yieo ? iai?yieo iiaeaoe?a), iaiao?aei?noue
aeeoa?aioe?aoe?? iiaeaoeiaeo noaaie, noa?o aeei?enoaiiy iiaeaoeiaeo
i?euea, ui ii?iaeaeo? ae?ae iaaaoeai? iane?aeee a i?aeoeoe?
iiiaeaoeoaaiiy. ? oi/a ia a inoaiith /a?ao, oea iane?aeie ao?aoe
o?aaeeoe?e ?icaeoeo iaoe?iiaeueii? o?iainiai? iaoee ia ??ai? na?oiai?,
iaaeieoaeaiiy yeeo ni?aaa o?eaaeiai ia??iaeo, iaiao?aei?noue
aeoea?caoe?? iaoeiaiai iiooeo i/aaeaeia.

Iacaaaeath/e ia oa, ui a?o/eciyia iiaeaoeiaa nenoaia ii iaai?o
iiaeaoe?a a?aeiia?aea? na?oiaei noaiaea?oai, nueiaiaei? aeii?io? ao?aoa
oyaeaiiy i?i iiiaeaoeoaaiiy ye nenoaio. A oai??? oa ia i?aeoeoe?
ia?aaaaeathoue aeine?aeaeaiiy ? ?aeiiaiaeaoe??, ui aeoeaioothoue oaaao
ia ie?aieo neeaaeiaeo, ia??aeei ?aii?oth/e ?io? aeaiaioe, ?o
aca?iica”ycie. Caa?oa? oaaao iaiaa?oioiaaia aeeeth/aiiy i?e
aeine?aeaeaii? iiiaeaoeoaaiiy iaoai?cio iiaeaoeiaiai eiio?ieth ye
aaaeeeai? neeaaeiai?. ?acii c oei, i?e/eiii-iane?aeeia? ca”ycee a
eiiieaen? i?iaeai iiiaeaoeoaaiiy iaaecae/aeii neeaaei?, ui eeoa /anoeiai
oa i?e iaaieo ianoaaeiao ?iaeoue ni?aaaaeeeaei aeae?eaiiy ie?aieo c ieo.

Ia aeeaey/enue ia ia?aaaaeii o?neaeueiee ooee iiiaeaoeoaaiiy, ui oe?eeii
neooii ?icoe?ith?oueny eiai eeth/iaei iaaeie?eii, ia aaeaeinue aeinyaoe
iaiao?aeii? aoaeoeaiino? iaa?oue a oeueiio, iaeiia?/ii ni?yiiaaiiio
?icaeoeo. Caeeoa?oueny na?eiciith i?iaeaiith ia?aoai?aiiy iiaeaoe?a o
?aaoeyoi? ooieoe?iioaaiiy aeiiii?ee.

Na?aae iniiaieo oaeoi??a aoaeoeaiino? iiiaeaoeoaaiiy — nooi?iue
aieiae?iiy iaoai?ciii iiaiaeaeaiiy ?ioa?an?a noi??i iiaeaoeiaeo
a?aeiinei. I?aai?caoe?y oa ?icaeoie iiiaeaoeoaaiiy iathoue oi?ioaaoeny
i?ae aieeaii neeaaeiiai aca?iica”yceo iio?aa ? iiaeeeainoae ?o
caaeiaieaiiy. I?ae oei, nueiaiaei? a oai??? oa ia i?aeoeoe? oaeee
i?aeo?ae aei ?ica”ycaiiy i?ioe??/ iaoe?iiaeueii? iiaeaoeiai? nenoaie
i?aeoe/ii a?aenooi?e. O ?ac? iiaeaeueoiai ?aii?oaaiiy oe???
iniiaiiieiaeii? ia?aaeoiiae aoaeoeaiino? iiaeaoeiaeo a?aeiinei i?ioean
?o iinooiaeueiiai ?icaeoeo iiaea caaaeueioaaoeny, ui noai?eoue ia?aiiie
aeiiii?/iiio ?icaeoeo oa noni?eueiiio aeia?iaooo.

Aeooaeuei?noue, oai?aoe/ia ? i?aeoe/ia cia/ei?noue i?iaeaie aecia/eee
aea?? oaie aeena?oaoe?eiiai aeine?aeaeaiiy.

Ca”ycie ?iaioe c iaoeiaeie i?ia?aiaie, ieaiaie, oaiaie. ?iaioa aeeiiaia
a iaaeao ieaiiaeo oai a?aeae?eo o?iainiai-e?aaeeoiiai ?aaoethaaiiy
?inoeoooo aeiiii?ee IAI Oe?a?ie: “Oai?aoe/i? iniiae ? iaoai?ci
o?iainiai-e?aaeeoiiai oa a?ioiaiai ?aaoethaaiiy aeiiii?ee Oe?a?ie”(iiia?
aea?aeaaii? ?a?no?aoe?? 0194011072) oa “O?iainiai-e?aaeeoiee iaoai?ci
caaacia/aiiy aeiiii?/iiai c?inoaiiy”(iiia? aea?aeaaii? ?a?no?aoe??
0197012856).

Iaoa ? caaea/? aeine?aeaeaiiy. Iaoa ?iaioe: a?oiooth/enue ia
ocaaaeueiaii? ? nenoaiaoecaoe?? iaeiie/aiiai a Oe?a?i? oa ca?oa?aeieo
e?a?iao aeina?aeo oai??? oa i?aeoeee iiiaeaoeoaaiiy, ?ic?iaeoe
?aeiiaiaeaoe??, ni?yiiaai? ia i?aeaeuaiiy aoaeoeaiino? iaoe?iiaeueii?
iiaeaoeiai? nenoaie.

Aeey aeinyaiaiiy oe??? iaoe aoei iinoaaeaii oae? caaaeaiiy:

— ocaaaeueieoe oai?aoe/i? iniiae noo?, ooieoe?e iiaeaoe?a o noni?eueiiio
?icaeoeo c iaoith ooi/iaiiy ci?noo oa aecia/aiiy iiaeaoeiai? nenoaie;

— aeine?aeeoe i?eioeeie iiaoaeiae iiaeaoeiai? nenoaie ye c oi/ee ci?o
?icaeoeo, oae ? iaiaaeaiiy ?aieaie ?aaeueieo ianoaaei oa oeyoe
caaacia/aiiy ?o i?aeoe/iiai aeei?enoaiiy;

— aea/eoe ca?oa?aeiee aeina?ae iiaoaeiae iiaeaoeiaeo nenoai ? ?ice?eoe
eiai cia/aiiy aeey Oe?a?ie;

— aeine?aeeoe oa nenoaiaoecoaaoe i?ioean noaiiaeaiiy ? ?icaeoeo
iaoe?iiaeueiiai iiiaeaoeoaaiiy, aeyaeoe eiai a?aeiia?aei?noue aeiiaai
nenoaiiino?;

— i?iaiae?coaaoe oa ioe?ieoe o?neaeueio aoaeoeai?noue ? aieea iiaeaoe?a
ia ?icaeoie ae?iaieoeoaa ? ia oe?e iniia? iaa?oiooaaoe iai?yiee
?aoi?ioaaiiy iiaeaoeiai? nenoaie, caeaoi? i?aeaeueoe ?? aoaeoeai?noue;

— i?iaiae?coaaoe no/aniee noai ? i?iaeaie iiaeaoeiaiai eiio?ieth ye
iaa?ae”?iii? neeaaeiai? iiiaeaoeoaaiiy;

— ?ic?iaeoe ?aeiiaiaeaoe?? aei caaacia/aiiy ?acoeueoaoeaiino?
iiaeaoeiaiai eiio?ieth aeey i?aeaeuaiiy aoaeoeaiino? nenoaie
iiiaeaoeoaaiiy.

Iaoeiaa iiaecia iaea?aeaieo ?acoeueoao?a iieyaa? o ?ic?iaoe?
eiioeaiooaeueieo iieiaeaiue oa eiie?aoieo ?aeiiaiaeaoe?e aeey
caaacia/aiiy eiiieaeniiai i?aeoiaeo aei i?aeaeuaiiy aoaeoeaiino?
nenoaie iiiaeaoeoaaiiy. Iieiaeaiiy, ui aecia/athoue iaoeiao iiaecio,
iieyaathoue o ianooiiiio:

— ae?noaee iiaeaeueoee ?icaeoie oai?aoe/i? ?ic?iaee iniia
iiiaeaoeoaaiiy, cie?aia, ooi/iaii ci?no ? aecia/aiiy iiaeaoeo,
iiaeaoeiai? nenoaie, oii?yaeeiaai? iaea?eueo iioe?ai? i?eioeeie
iiaoaeiae iiaeaoeiai? nenoaie aeey ?o aeei?enoaiiy o ia?ao?aeieo oiiaao,
aecia/ai? aeaye? iaoiaeieia?/i? iieiaeaiiy ?ica”ycaiiy i?iaeaie, ui
aeine?aeaeo?oueny;

— ia i?aenoaa? ia?aaeyaeo i?aeoiae?a aei ioe?iee ? nenoaiaoecaoe??
?icaeoeo iaoe?iiaeueiiai iiiaeaoeoaaiiy oa a?aeiia?aeiino?
ooiaeaiaioaeueiei i?eioeeiai aeyaeai? iniiai? aeoiee ao?aoe iei
nenoaiiino?; ia oeeo canaaeao noi?iiaai? i?iiiceoe?? noiniaii
i?aeaeuaiiy iaoeiai? iaa?oioiaaiino? caeiiiaeaanoaa i?i nenoaio
iiiaeaoeoaaiiy;

— ?ic?iaeaii i?eioeeiiaee iai?yiie o ?aoi?ioaaii? iiiaeaoeoaaiiy, yeee
a?oioo?oueny ia aeinyaiaii? aca?iica”yceo i?ae neeaaeiaeie iiaeaoeiai?
nenoaie; aeiaaaeaia iaiao?aei?noue aeae?eaiiiy ie?aieo oei?a iiaeaoeiaeo
nenoai (o?neaeueia, iii??ii-o?neaeueia, o?neaeueii-noeioethth/a), a
iaaeao yeeo aeioe?eueii cae?eniaiiy iiaeaoeiaeo ia?aoai?aiue;

— iaa?oioiaaia eiioeaioe?y aca?iiae?? o iiaeaoeiaeo a?aeiineiao i?ae
aea?aeaaith oa ieaoieeaie iiaeaoe?a ? ia oe?e iia?e iniia? ?ic?iaeai?
?aeiiaiaeaoe?? ii aaeineiiaeaiith ae?yeueiino? iiaeaoeiaeo i?aai?a oa
oi?ioaaiith iiaeaoeiai? eoeueoo?e a noni?euenoa?.

I?aeoe/ia cia/aiiy iaea?aeaieo ?acoeueoao?a iieyaa? o iiaeaeueo?e
?ic?iaoe? iaoeiaiai caaacia/aiiy iniia iiiaeaoeoaaiiy, iaa?oiooaaii?
i?iiiceoe?e uiaei i?aeaeuaiiy aoaeoeaiino? iaoe?iiaeueii? iiaeaoeiai?
nenoaie.Ie?ai? iieiaeaiiy aeena?oaoe?? ciaeoee i?aeoe/ia canoinoaaiiy.
Cie?aia, Iieiaeaiiy i?i oi?aae?iiy (a?aeae?e) ii ?iaio? c ieaoieeaie
iiaeaoe?a aeei?enoiaothoueny a i?aeoe/i?e ae?yeueiino? iiaeaoeiaeo
neoaea Oe?a?ie. Iaoa??aee, ni?yiiaai? ia aeinyaiaiiy aca?iiae?? i?ae
iiaeaoeiaeie i?aaiaie oa ieaoieeaie iiaeaoe?a, aeei?enoai? a i?aeoe/i?e
ae?yeueiino? A?iieoeueei? aea?aeaaii? iiaeaoeiai? aaei?i?no?aoe??.

Ai?iaaoe?y ?acoeueoao?a aeena?oaoe??. Aieiai? ?acoeueoaoe aeeiiaii?
?iaioe iaaiai?thaaeenue ia can?aeaiiyo a?aeae?eo i?iaeai
o?iainiai-e?aaeeoiiai ?aaoethaaiiy ?inoeoooo aeiiii?ee IAI Oe?a?ie.

Ioae?eaoe??. Iniiai? iieiaeaiiy aeena?oaoe?? ciaeoee a?aeia?aaeaiiy a
/ioe?ueio iaeiiin?aieo iioae?eiaaieo i?aoeyo caaaeueiei ianyaii 1,9
ae.a.

No?oeoo?a aeena?oaoe??. ?iaioa aeeeaaeaia ia 199 noi??ieao
iaoeiiieniiai oaenoo, neeaaea?oueny c anooio, 3 ?icae?e?a, aeniiae?a,
i?noeoue 24 oaaeeoe? ii oaenoo oa 2 ?enoiee ia ie?aieo noi??ieao. Nienie
aeei?enoaieo aeaea?ae aeeth/a? 103 iaeiaioaaiiy ? iaaaaeaiee ia 7
noi??ieao. ?iaioa ia? aeiaeaoee ia 15 noi??ieao.

INIIAIEE CI?NO

Aeoiaey/e c iaoe oa eia?ee aeine?aeaeaiiy, a ?iaio?
?icaeyaeathoueny o?e iniiai? a?oie i?iaeai, a?aeia?aaeai? o
a?aeiia?aeieo ?icae?eao

Ia?oa a?oia i?iaeai — iia”ycaia c aeine?aeaeaiiyi oai?aoe/ieo iniia
iiaoaeiae iiaeaoeiai? nenoaie, ca?oa?aeiiai aeina?aeo oi?ioaaiiy
iiaeaoeiaeo nenoai, eiai cia/aiiyi aeey Oe?a?ie.

I?iaiae?coaaaoe nooue iiaeaoe?a, e?eoe/ii ioe?ieaoe ?o aecia/aiiy,
aaoi? ae?eoia aeniiaeo, ui iiaeaoie oea caeiiiaeaa/i ioi?ieaia,
i?eioniaa oi?ia iaea?aeaiiy aea?aeaaith /anoee aa?oino? aaeiaiai
aioo??oiueiai i?iaeoeoo, o?iainiaee aa?aio aeeiiaiiy iath nai?o ooieoe?e
oa ?ino?oiaio ?aaoethaaiiy aeiiii?/iiai ?icaeoeo. Oea aecia/aiiy iiai?oa
a?aeia?aaea? oa?aeoa?i? ?ene iiaeaoe?a, i?aee?aneth? ?o ?aeeio i?e?iaeo,
yea noai?th? iiaeeea?noue aca?iicai?ie aaaaoueio c ieo i?e ae??oaii?
i?aeoe/ieo i?iaeai.

Ine?eueee a oiiaao ?eieo iiaeaoee a?ae?a?athoue nooo?ao ?ieue a
?aaoethaaii? aeiiii?ee, i?inoaaeai? a?aeii? aeiiii?/i? oai??? uiaei
ianooaa?a ? iai?aaeaiue aeei?enoaiiy iiaeaoe?a o oae?e ?ie?: a?ae
o?aaiaioa?iiai iiaeaoeiaiai ao?o/aiiy aea?aeaae aei ?? iino?eiiai (c
e?ioey 19 noie?ooy) ? aeae? ( c ii/aoeo 20 noie?ooy) — aei
oe?eani?yiiaaiiai, yeee, iaeiae, a?ae??ciyany nai?i ??aiai a ie?ai?
ia??iaee. Oea noaei iniiaith iaa?oiooaaiiy iaeiiai c iaoiaeieia?/ieo
iieiaeaiue: ae??oaiiy i?iaeaie i?aeaeuaiiy aoaeoeaiino? iiiaeaoeoaaiiy
ye aeoeaii? oi?ie ca”yceo i?ae aea?aeaaiei aeia?iaooii ? noni?eueiei
ae?iaieoeoaii caaaeaee noiyoeia eeoa noiniaii eiie?aoieo oiia
ooieoe?iioaaiiy aeiiii?/ii? nenoaie.

O?aeooaaiiy aaiethoe?? iiaeaoeiaeo a?aeiinei ye a?aeaeoeo
ni?aa?aeiioaiiy ?ioa?an?a nioe?aeueieo nee aeicaieeei c?iaeoe ae?oaee
eeth/iaee aeniiaie: aoaeoeai?noue iiiaeaoeoaaiiy, eiai ni?yiiaai?noue ia
noni?eueiee ?icaeoie cia/iith i??ith aecia/athoueny nooiaiai aieiae?iiy
iaoai?ciii iiaiaeaeaiiy ?ioa?an?a noi??i iiaeaoeiaeo a?aeiinei.
I?aai?/ia ii?aeiaiiy ?ioa?an?a aea?aeaae oa ieaoieea iiaeaoe?a ia?
?aae?coaaoenue ia eeoa i?e iiaoaeia? ie?aiiai iiaeaoeo, aea e i?e
cae?niaii? iiaeaoeiaiai eiio?ieth. Iaaeinoaoiy i?i?iaeai?noue oeeo
ieoaiue noai?th? na?eici? iaiaaeaiiy uiaei aeei?enoaiiy iiaeaoeiai?
iie?oeee ye oaeoi?a aeiiii?/iiai c?inoaiiy.

Eeth/iaa iciaea aaiethoe?? iiaeaoeiaeo a?aeiinei — iiyaa
??ciiiai?oieo oi?i iiaeaoe?a. I?iaeaia a iioeiaeueiiio ?o niieo/aii? a
iaaeao iiaeaoeiai? nenoaie. Caaaeath/e ia iaoo aeine?aeaeaiiy, iniaeeaa
cia/aiiy i?eae?eaii iiae?eo iiaeaoe?a ia i?yi? oa iai?yi?,
ii??aiyeueiiio aiae?co ?o ia?aaaa oa iaaeie?e?a, iiaeeeainoyi
aeei?enoaiiy i?e oi?ioaaii? iiaeaoeiaeo nenoai. C?iaeaii aeniiaie:
iacaaaeath/e ia oiiai?noue iaae? i?ae ieie, ?o iioeiaeueia niieo/aiiy
iiaeiii aooe /eiieeii aeinyaiaiiy o??? aoaeoeaiino? a iiiaeaoeoaaii?,
yea a?aeiia?aea? eiie?aoiiio ??aith ?icaeoeo. E?eoe/ia ioe?iea iiaeyae?a
ia ooieoe?? iiaeaoe?a aeaea ciiao ae?eoe aeniiaeo, ui oey aeiiii?/ia
eaoaai??y aeinoaoiuei iiaii a?aeia?aaea?oueny /a?ac o?neaeueio oa
aeiiii?/io ooieoe??. Ni?ey? ?o ?aae?caoe?? iaoai?ci iiaeaoeiaiai
eiio?ieth. Oea aea? i?aenoaae noaa?aeaeoaaoe, ui iaiao?aei?noue
iiaeaoeiaiai eiio?ieth aeo?ea? c ia”?eoeaieo oiia ooieoe?ioaaiiy
iiaeaoe?a; inoaii? ia?aoai?ththoue eiai a iaa?ae”?iio neeaaeiao nenoaie
iiiaeaoeoaaiiy.

Aaaaoiaei??i?noue ooieoe?iiaeueiiai i?ecia/aiiy iiiaeaoeoaaiiy
ia?aeiio? a ??ciiiai?oiino? aniaeo?a ae??oaiiy eiai i?iaeai. Iaeiae
i/aaeaeii, ui i?aeaaeeie noai?aiiy aoaeoeaii? iiaeaoeiai? nenoaie
iiaeooue aooe caaacia/ai? naia ia?aaaaaie nenoaiiiai i?aeoiaeo.
Iaeii/anii oi?ioaaiiy nenoaie aaea naia ii nia? caeaoia ii?iaeaeoaaoe
noia?a/iino?. Aeiiaa nenoaiiino? iio?aao?, uia

ie?ai? aeaiaioe nenoaie aoee aca?iiiia”ycai?, ia caoiaeeee a
noia?a/i?noue c nenoaiith a oe?eiio oa ?? neeaaeiaeie. Oe? oiiae iathoue
ciaeoe a?aeia?aaeaiiy aaea i?e aecia/aii? iiaeaoeiai? nenoaie. I?e
aeine?aeaeaii? oeueiai ieoaiiy aeyaeeinue, ui ia i?aeoeoe? oaea
aecia/aiiy a?aeoiaeeoue a?ae caaaeueiiai ?icoi?iiy nenoaie, eiai
ooiaeaiaioaeueieo iciae. C oe??th iaoith ooi/iaii aecia/aiiy iiaeaoeiai?
nenoaie. Aiia ?icaeyaea?oueny ia eeoa ye noeoii?noue iiaoaeiaaieo ia
iaaieo i?eioeeiao iiaeaoe?a, ieaoaae?a, aea e iaoai?ci ?o noyaiaiiy ye
iaa?ae”?iia ?? neeaaeiaa.

Iiaoaeiao iiaeaoeiai? nenoaie a ia?oo /a?ao iaoiiaeththoue i?eioeeie,
caeeaaeai? a ?? iniiao. ?o aecia/aiiy aoei i?aaeiaoii iiooe?a iaoeiaoe?a
? i?aeoee?a oaeoe/ii c iiiaioo aeieeiaiiy iiaeaoe?a. O oeueiio ca”yceo
aaaeeeaa aeine?aeaeaiiy ?noi?e/iiai aniaeoo. Aiii na?ae/eoue, ui
iacaaaeath/e ia aecia/aiiy A.Ni?oii eeane/ieo i?aaee iiiaeaoeoaaiiy
“aaeeei? oa?o?? aieueiinoae ieaoieea”, i?eioeeie noaee nenoaiith eeoa c
?ic?iaeaie A.Aaaia?a, yeee ia i?inoi aeiiiaiea, a ea?oth/enue oai???th
eieaeoeaieo iio?aa, iaaeaa ?i iiaiai eiioeaiooaeueiiai oa?aeoa?o, oa
nenoaiaoecoaaa. Caaaeyee oeueiio aiie ii/aee a?aoiaoaaoe ii?yae c
?ioa?anaie ieaoieea iiaeaoeo ? aea?aeaai? c i??i?eoaoii inoaii?o. Iiaeia
aaaaeaoe, ui c oiai /ano ia?aae iiiaeaoeoaaiiyi iinoaei caaaeaiiy
caaeainoaaiiy ?ioa?an?a aea?aeaae oa ieaoieea iiaeaoe?a. Iaaeinoaoiuei
?ic?iaeaia aiii ? nueiaiaei? noaiiaeoue eeth/iao i?iaeaio.

Aeine?aeaeaiiy ?noi?e/iiai aniaeoo aeaei iiaeeea?noue aeyaeoe ua iaeei
eeth/iaee ?acoeueoao aaiethoe?? oai??? iiiaeaoeoaaiiy, cia/ei?noue yeiai
i?inoyaa?oueny aei nueiaiaeaiiy. ??cea c?oeiaiiy o?neaeueieo iio?aa
aea?aeaae c ?ioa?anaie aeiiii?/iiai ?icaeoeo, yea iniaeeai i?iyaeeiny a
e?ioe? 19 no., O.I?oo? ?aae?coaaa a naiino?eiee i?eioeei —
iaiao?aei?noue noeioethaaiiy ae?iaieoeoaa, ui aeaei iiooiao ?icaeoeo
noeioethth/iai iai?yieo.

Aeiaaee oeyo ?icaeoeo, i?ieaeaiee iiaeaoeiaeie nenoaiaie ??cieo e?a?i,
iaeiie/aiiy ciaiue, ?o i?aeoe/ia inieneaiiy caaaaoeee i?aeia?iaeiee
aeina?ae aecia/aiiyi iiaeo i?eioeei?a. Iio?aae i?aeoeee aeoea?cothoue
iaiao?aei?noue ?o aii?yaeeoaaiiy. Aeine?aeaeaiiy noeoiiino? iiaeyae?a ia
a?aei?iiino?, ui noi?iaiaeaeothoue i?ioean aecia/aiiy oeeo i?eioeei?a,
iieacaei — a ?o iniia? eiiieaen oaeoi??a, ye? iiaeia ?icoe?ieoe ye
?icaeoie ooiaeaiaioaeueieo iniia ? a?aooaaiiy ?aaeueieo ianoaaei
aeiiii?/iiai ?icaeoeo. Oea, a naith /a?ao, aeaei ciiao iii?oeoe, ui
na?aae aeiiii?no?a i?inoaaeo?oueny ocaiaeaeai?noue noiniaii i?eioeei?a,
a iniia? yeeo nooi?noue iiaeaoe?a ye aeiiii?/ii? eaoaai???; ?ica?aeiino?
noinothoueny i?eioeei?a, ii?iaeaeaieo ?aieaie ?aaeueieo ianoaaei oa
cia/aiiyi, yea iaaea?oueny eiie?aoiiio i?eioeeio a ??cieo e?a?iao.

C iaoith a?aeai?o, ii??aiyiino?, aeyaeaiiy aoaeoeaii? eiia?iaoe??
i?eioeei?a aeey iiaoaeiae iiaeaoeiai? nenoaie, a aeine?aeaeaii? ia
iniia? aiae?co ?o iniaeeainoae aoee ca?oiiaai? iaea?eueo iioe?ai? a
no/ani?e aeiiii?/i?e oai??? i?eioeeie iiiaeaoeoaaiiy. Oea aeicaieeei
aeyaeoe o?, aeei?enoaiiy yeeo iaiaa?oioiaaii iaiaaeaia, ui icia/a?
ao?aoo oi?aae?inueeeo iiaeeeainoae a i?ioean? iiiaeaoeoaaiiy. C?iaeaii
caaaeueiee aeniiaie: iiooe eiii?ii?n?a i?ae iaaiith i??ith
iaocaiaeaeaieie i?eioeeiaie iiiaeaoeoaaiiy, ye ?acoeueoaoo a?aooaaiiy
?aae?e aeiiii?/iiai ?icaeoeo, ia ca?eueiy? a?ae iaiao?aeiino?
ni?aa?aeiineoe, oi/a a a caaaeueieo ?enao, iiaeeeaino? oi?ioaaiiy
iiaeaoeiai? nenoaie c ooiaeaiaioaeueieie aeiiaaie.

I?iaeaia aaeineiiaeaiiy iiaeaoeiai? nenoaie, ye ia?aeiio? i?iaaaeaia
aeine?aeaeaiiy, noi?oue ia eeoa ia?aae e?a?iaie c ia?ao?aeiith
aeiiii?eith, aea e ia?aae ?icaeiooeie, ui coiiaeaii ?? ia”?eoeai?noth.
Ianooaae oa iai?oaeai?noue i?iaeaie, iaeiae, nooo?ai a?ae??ciythoueny.
A ?iaio? aecia/aii ?yae oaiaeaioe?e, ui aeicaieythoue iiai?oa oynieoe
aeiaaeuei? i?e/eie, i?noea, yea iin?aeathoue iiaeaoeia? i?iaeaie
ia?ao?aeieo e?a?i o ii??aiyii? c ?ioeie e?a?iaie na?oiaiai caaaeo. Oea:
caeaaei?noue iiaeaoe?a, ?o ?ici???a, no?oeoo?e a?ae ??aiy aeiiii?/iiai
?icaeoeo, c?inoaiiy cia/eiino? i?yieo iiaeaoe?a, a oaeiae oa, ui
i?aeaeuaiiy iai?yieo iiaeaoe?a aeey ?ica”ycaiiy athaeaeaoieo i?iaeai,
iaaea? iiceoeaiiai ni?yioaaiiy iiiaeaoeoaaiith eeoa i?e oiia?
noeioethaaiiy aeiiii?/iiai ?icaeoeo. Ii??aiyeueiee aiae?c iaoai?cio
ooieoe?iioaaiiy ie?aieo iiaeaoe?a o ??cieo e?a?iao ia?aeiio?, ui
i??i?eoao ae?iaieoeoaa ia?aae ?ioa?anaie athaeaeaoo — i?eioeei, yeee
iieeaaeaiee a iniiao ae??oaiiy aeacaieo ieoaiue ? a?aeia?aaea?
a?aei?ii?noue oa? iaeii/anii iiynith? iaaoaeoeai?noue iaoe?iiaeueiiai
iiiaeaoeoaaiiy.

Ca?oa?aeiee aeina?ae aeyaea ?ica?aeiino? ia eeoa i?e oi?ioaaii?
iiaeaoeiaeo nenoai, aea e o i?aeoiaeao aei ?ica”ycaiiy i?ioe??/.
Eeth/iaith aeciaii oo, ui ae??oaiiy iiaeaoeiaeo i?iaeai o ?icaeiooeo
e?a?iao iia”yco?oueny, ianaiia?aae, ?c noai?aiiyi ca aeiiiiiaith
eiia?iaoe?? iiaeaoe?a ?o nenoaie, a iio?i c onoiaiiyi aeyaeaieo
noia?a/iinoae oeyoii iiaeaeueoi? iioei?caoe?? oe??? nenoaie. Iaoii?noue
o ia?ao?aeieo aeiiii?eao iniiaieie ?enaie ?aoi?ioaaiiy ? aaeineiiaeaiiy
oa ci?ia ie?aieo iiaeaoe?a, ui i?ecaiaeeoue aei ii?ooaiiy nenoaiiino?.
Ea?aeeiaeueiee ia?aaeyae oaeiai i?aeoiaeo caeaoiee caaacia/eoe ae??oaiiy
aaaaoueio i?iaeai a iaoe?iiaeueiiio iiiaeaoeoaaii?.

Ae?oaa a?oia i?iaeai iia”ycaia c aiae?cii oa ioe?ieith ?icaeoeo
iiaeaoeiai? nenoaie a Oe?a?i? a oaeeo iai?yieao: noaiiaeaiiy
iiiaeaoeoaaiiy ye nenoaie, eiai o?neaeueia aoaeoeai?noue oa aieea ia
?icaeoie aeiiii?ee c iaa?oiooaaiiyi oeyo?a i?aeaeuaiiy ?? aoaeoeaiino?.

?aae?caoe?y oeeo caaaeaiue coiiaeea, ianaiia?aae, ?iciaaeoaaiiy i?ioeano
?icaeoeo iaoe?iiaeueiiai iiiaeaoeoaaiiy ia aoaie aeey aeinyaiaiiy
iaiao?aeii? aeeaeie a eiai ioe?ioe?. I?e oeueiio aoea ia?aaeyiooa
iioe?aia a aeiiii?/i?e e?oa?aoo?? ia??iaeecaoe?y, a iniiao yei?
a?eueoith i??ith iieeaaeaii oi?aae?inueeee aniaeo oa?aeoa?enoeee aeaiiai
i?ioeano, i?ae eiai aeiiii?/iee ci?no. Oea iia”ycaii c o?aeooaaiiyi
iiiaeaoeoaaiiy ye ie?aieo iiaeaoe?a. sseui ae eiai iaoith aaa/aoe
noai?aiiy nenoaie iiaeaoe?a, oi aeo?aeiei e?eoa???i ia??iaeecaoe??
iathoue noaoe ??oaiiy uiaei oi?ioaaiiy iiaeaoeiai? nenoaie. Aiie iiaeii?
eiioeaio?oaaoe a nia? o? oai?aoe/i? canaaee, ye? ne?ae a?aoiaoaaoe i?e
iiaeaeueoiio ?aoi?ioaaii? oa ni?eyoe ia o?eueee cae??ieaiith a?aeiinei,
ui neeaeeny, aea ? ?o aaeineiiaeaiith. Ia ei?enoue oaeiai i?aeoiaeo
na?ae/eoue ? oaeee oaeo. I?eoaiaiia ia?ao?aei?e aeiiii?oe? aeei?enoaiiy
iiaeaoe?a aeey iia?aoeaiiai ?aaaoaaiiy ia ci?io ainiiaea?nueeeo
i?ioean?a oo?oaeith? aeyaeaiiy ?aaeueieo caeiiii??iinoae oa
iaa?oiooaaiiy eiino?oeoeaieo ??oaiue. Oaeei /eiii, ??aaiue i?eeiyooy
nenoaiieo ??oaiue noaa iaoiaeieia?/ii aeo?aeiei i?eioeeiii aiae?co oa
ioe?iee iaoe?iiaeueii? iiaeaoeiai? nenoaie.

Caaaeath/e ia ea?aeeiaeuei?noue ci?i, ui aea?/? aiineeenue aei Caeiio
“I?i nenoaio iiiaeaoeoaaiiy” i?aaii??ii aanoe iiao i?i o?e aoaie
?icaeoeo iaoe?iiaeueiiai iiiaeaoeoaaiiy ye nenoaie: ia?oee -1991-1993
??., ae?oaee — 1994-1996 ??. ? o?ao?e — c 1997 ?ieo.

Aeine?aeaeaiiy iieacaei, ia caaaeath/e ia o?oaeiiu? i?e?iaeiuei
i?eoaiaii? aoaio noaiiaeaiiy, iniiai? i?eioeeie iiaoaeiae iaoe?iiaeueii?
iiaeaoeiai? nenoaie aoee ia?ai? o a?aeiia?aeiino? aei caaaeueiina?oiaeo
oaiaeaioe?e. Oeueiio ni?eyee i???ioaoe?y ia ?eiie oa aeniea
a?aei?aoeueiaai?noue ia na?oiaiio ??ai? ooiaeaiaioaeueieo iniia
iiiaeaoeoaaiiy. ?acii c oei aaea ia oeueiio aoai? aeyaeeenue oae?
ia?aeine o ooieoe?iioaaii? iiaeaoeiai? nenoaie, ye? ia iiaeia aaaaeaoe
eeoa ?acoeueoaoii iani?eyoeeai? aeiiii?/ii? neooaoe??. Ia iaeith i??ith
aiie iia”ycai? c i?i?aooieaie a caeiiioai?/eo oa i?aeoe/ieo ae?yo, yeei
a?aeoaaei iaoeiai? iaa?oioiaaiiino? oa nenoaiiino?. ?, ianaiia?aae, oea
noiniaoaaeinueaaciaiai Caeiio “I?i nenoaio iiiaeaoeoaaiiy”- iniiae ?ioeo
iiaeaoeiaeo aeo?a. A?i aoa aeaeaeei a?ae a?aeia?aaeaiiy iaoe?iiaeueiiai
iiiaeaoeoaaiiy ye nenoaie. Noai?eoe aeania nenoaio ia aaeaeinue. E??i
oiai, a iueiio aoee caeeaaeai? aeoiee o?neaeueiiai ooeeo iiiaeaoeoaaiiy,
yeee caiaeii ia?aoai?eany a eiai iniiaio aaaeo. Aeyaeeenue ii?ooaiiy
eeth/iaiai e?eoa??th oi?ioaaiiy iiaeaoeiai? nenoaie, ui aaco?oueny ia
aaaaoia?aiiino? cia/aiiy iiaeaoe?a. Ia ?aae?coaaaoe naaa o ?icaeoeo ?
aoaeoeaiino? ae?iaieoeoaa, iiiaeaoeoaaiiy iicaaaeyeinue aeiiii?/ii?
iniiae oa eiai ?acoeueoaoeaiino? a iaeaooiueiio. A e?ioeaaiio i?aenoieo
oea aeaei i?aenoaae ioa?aeoa?ecoaaoe ia?oee aoai ?icaeoeo iiaeaoeiai?
nenoaie ye ?ioo?oeaiee.

Ianooiiee aoai ne?ae ?icoe?ieoe ye ni?iao ia?aoiaeo aei
oe?eani?yiiaaiiai ?icaeoeo, ao?eaiiy ye?nieo i?aeoiae?a aei ?aoi?ioaaiiy
iiiaeaoeoaaiiy. Oea aeeeaaeaiiy eiioeaiooaeueieo iieiaeaiue uiaei
aecia/aiiy iiaeaoeiai? nenoaie, iiiyoue iiaeaoeo, cai?o, aeaea?ae oa
ii?yaeeo nieaoe iiaeaoe?a, ooi/iaiiy i?eioeei?a iiiaeaoeoaaiiy. Iaeiae,
o? iaaei?iaee, yeeo ia aaeaeinue oieeiooe, ia aeaee ciiae iiaiith i??ith
aeei?enoaoe eiai ia?aaaae. O oea?ei? aeei?enoaieo iiiyoue, oa?i?i?a aoea
a?aenooiy /?oe?noue, ui ii?iaeaeoaaei iaiaeiicia/i?noue a ni?eeiaii?.
Aecia/aiiy iiaeaoeiai? nenoaie a?eueoith i??ith ?ethno?oaaei ao?aoo
yaeaiiy i?i iiiaeaeoaaiiy ye nenoaio, a ia noaa?aeaeoaaei eiai.
Aeaoaeueiee ia?ae?e iiaeaoe?a, cai??a (iniaeeai i?noeaaeo) cai?noue
iaa?oioiaaii? eeaneo?eaoe?? ca iaaieie e?eoa??yie, a?aenooi?noue
iaoai?cio aca?iica”yceo ie?aieo aeaiaio?a iiaeaoeiai? nenoaie i?aeoe/ii
?iaeee ?? ia aeeoo?caeaoiith. I?eioeeie iiaoaeiae iiaeaoeiai? nenoaie ia
io?eiaee ?ic”yniaiiy, a ?? i?ecia/aiiy, ye ? ?ai?oa, iaiaaeoaaeinue
o?neaeueiith ni?yiiaai?noth.

Nooue iiaeaoeiaiai ?aoi?ioaaiiy ia o?aoueiio aoai? ?icaeoeo iieyaaea a
o?inoi?iaoe?? iiaeaoeiai? nenoaie a?ae o?neaeueii? aei noeioethth/i?
aeiiii?/iee ?icaeoie. I?e?iaeiuei, aaco aeey oeueiai ia?aoai?aiiy iaa
noai?eoe aeiii?aoeueiaaiee Caeii “I?i nenoaio iiiaeaoeoaaiiy”. Nooo?aa
eiai aei?iaea, ianaiia?aae, oi?eioeanue i?eioeei?a iiaoaeiae iiaeaoeiai?
nenoaie. Eiaeai c ieo io?eiaa nai? iiyniaiiy, a ?o e?euee?noue aoea
aeiaaaeaia aei 11. Iaeiae iaiaaaiiy aeaoae?coaaoe oi?ioaaiiy iiaeaoeiai?
nenoaie oeyoii ia?ae?eo oa e?euee?niei c?inoaiiyi i?eioeei?a ??
iiaoaeiae ia oie oeyo, ui iaa caaacia/eoe ?? aoaeoeai?noue. A?i i?eca?a
aei aeoaethaaiiy ie?aieo c ieo, a aieiaia — ia a?aeaoeinue ?o
i?aai?/iiai ii?aeiaiiy c eth/iaeie iieiaeaiiyie — aecia/aiiy oa
i?ecia/aiiy iiaeaoeiai? nenoaie. Inoaii? ia caciaee a?aeiia?aeieo ci?i.
Ia noaeiny ia?aaeyaeo e ?yaeo ?ioeo iieiaeaiue, a ioiae caa??aa?oueny ?o
iaaaoeaiee aieea ia ?icaeoie iiiaeaoeoaaiiy.

Oiaoi, ? nueiaiaei? caeiiiaeaa/? ae?? a aaeoc? iiiaeaoeoaaiiy ii ?yaeo
iiceoe?e ?ethno?othoue iacaaeainiaai?noue oai??? oa i?aeoeee. Ca?aene
iaeia c ia?aaeoiia aoaeoeaiino? iaoe?iiaeueiiai iiiaeaoeoaaiiy o
i?aeaeuaii? iaoeiai? iaa?oioiaaiino? iiaeaoeiaeo caeii?a. C oe??th
iaoith ?ic?iaeaii ?yae i?iiiceoe?e, ye? aeeth/athoue ia?aaeyae
aeuaicia/aieo iieiaeaiue.

Aiae?c o?neaeueii? aoaeoeaiino? iaoe?iiaeueiiai iiiaeaoeoaaiiy
cae?eniaii, ianaii?aae, oeyoii ioe?iee aeeiai?ee ci?ie aeioiae?a ?
aeaeaoe?a aea?aeaaiiai athaeaeaoo oa eiai aeao?oeeoo ii a?aeiioaiith aei
AAI (oaae.1).

Oaaeeoey 1

Ni?aa?aeiioaiiy aaeiaiai aioo??oiueiai i?iaeoeoo oa iieaciee?a

caaaeaiiai athaeaeaoo Oe?a?ie a 1990-1997 ??.

19901991199219931994199519961997Ieoiia aaaa o AAI:Aeioiae?a
athaeaeaoo27,025,724,433,543,538,037,530,4Aeaeaoe?a
athaeaeaoo26,232,738,138,652,444,642,537,1Naeueaei
athaeaeaoo0,8-7,0-13,8-5,1-8,9-6,6-5,0-6,7

Aeyaeaia iaa?aeiia?aei?noue o aeeiai?oe?, oaiiao, iai?yieao ci?i
iaaeoiaeaeaiue ? aeo?ao, yea ni?eyea c?inoaiith athaeaeaoiiai
aeao?oeeoo. Ia?aaaaeaea o?neaeueia ni?yiiaai?noue iiiaeaoeoaaiiy. Oea
i?ecaiaeeei aei ii?ooaiue o ooieoe?iioaaii? iiaeaoeiai? nenoaie, ui ia
eeoa ia caaacia/oaaei iaiao?aeiiai cai?o iiaeaoe?a, aea e no?eioaaei
aeiiii?/iee ?icaeoie. A?aenooi?noue iine?aeiaii? no?aoaa?? o ae??oaii?
ieoaiue iaiiaiaiiy athaeaeaoo ie?aneth? ? aieiaiee iai?yiie caaacia/aiiy
aoaeoeaiino? iiiaeaoeoaaiiy.

Ii??aiyiiy noaio iiaeaoeiaeo ?aoi?ioaaiue a Oe?a?i? c e?a?iaie c
aiaeia?/iith aeiiii?eith noaa?aeaeo? ?o iacaaa?oaii?noue, i?ioe??//y c
aeinyaiooei ??aiai ?icaeoeo, iaaeineiiae?noue no?oeoo?e iiaeaoe?a (oaae.
2).

?ic?aooiee eiao?oe??io?a aeanoe/iino? oa aeeiai?/iino? iiaeaoeiai?
nenoaie oa ie?aieo iiaeaoe?a na?ae/aoue: iineeaiiy o?neaeueiiai
iaaaioaaeaiiy ca ?aooiie c?inoaiiy ae?? aaoiiaoe/ieo — “aaoaeiaaiiai
noaa?e?caoi?a” ii?aeioaaeinue c ia?inoaiiyi aeene?aoe?eieo caoiae?a o
oiio ae iai?yi?. Eiao?oe??ioe aeeiai?/iino? oa?aeoa?ecoaaeenue oaeei ae
aacnenoaiieie eieeaaiiyie, ye ? aeanoe/iino?. Oey iie?oeea iniaeeai
yne?aai i?iyaeeany a 1992-1995 ??. C?inoaiiy ??aiy aeanoe/iino?
ii/eiath/e c e?ioey 1992 ?., yea oi?eioeinue i?yieo ? iai?yieo
iiaeaoe?a, iaaeaei aiaeia?/ieo oaiaeaioe?e iiaeaoeia?e nenoai? a
oe?eiio: eiao?oe??io ?? aeanoe/iino? ia?aaeuea 1. Aenieith aea
noe/i?noth oa?aeoa?ecoaaeenue iiaeaoie ia i?eaooie (0,6 o 1991 ?. oa 1,7
o 1993 ?.), i?eaooeiaee iiaeaoie c a?iiaaeyi (a?aeiia?aeii 0,9 ? 1,8).
ssne?aai aecia/eeenue a oeae ia??iae i?ioe??//y c? na?oiaith i?aeoeeith,
ui aeaiiino?o? iaiao?aei?noue cieaeaiiy iiaeaoeiaiai iaaaioaaeaiiy a
e?ecia? ia??iaee, a oaeiae aeioe?euei?noue aeiaaino?ieiaeo
aeene?aoe?eieo caoiae?a.

Oaaeeoey 2

Aaeiaee aioo??oi?e i?iaeoeo, iieacieee athaeaeaoo

o e?a?iao ia?ao?aeii? aeiiii?ee a 1996 ?.

E?a?iaAAI

(1989=100)AAI ia aeooo ianaeaiiy, oen.$

NOAAeioiaee athaeaeaoo o AAI C ieo:Naeueaei

Athaeaeaooiiaeaoie ia i?eaooieiiaeaoie ia aeiaeaio aa?o?-

nouei?eaooeiaee iiaeaoieaianee ia nioe. caaacia/aiiyA?ei?on?y413 —
440,97,113,85,19,7-1,6Anoii?y765 — 639,01,710,23,710,8-1,5Eaoa?y543 —
436,52,19,85,59,8-1,3Eeoaa444 — 530,01,28,26,77,2-4,6Iieueua1106 —
745,13,18,19,210,8-2,5?in?y574 — 532,14,36,42,56,6-9,5Neiaa//eia948 —
946,96,08,45,214,6-1,3Neiaai?y9911 — 1245,20,913,26,816,6 0,3Oai?ueia89
7 — 846,81,97,75,913,6-3,1Oe?a?ia37 2 — 336,76,87,83,310,7-3,2*ao?y9010
— 1142,74,17,25,315,9-1,2

Aeineoue ia?aeiiiei o oeueiio a?aeiioaii? ne?ae aaaaeaoe 1995 ?. Ua
a?eueo a?ae/ooi? ?acoeueoaoe aeinyaioo? a 1996 ?.: eiao?oe??io
aeanoe/iino? iiaeaoeiai? nenoaie noaiiaea 0,97. Ciaioaiiy aeanoe/iino?
oi?eioeinue i?aeoe/ii an?o aeaiaio?a iiaeaoeiai? nenoaie. Iaea?eueo
a?ae/ooiei aiii aoei noiniaii IAeA (1,7 o 1992 ?. oa 0,8 o 1996 ?.),
aeoeec?a (a?aeiia?aeii 1,6 ? 1,1) oa i?eaooeiaiai iiaeaoeo c a?iiaaeyi
(1,8 ? 1,2). sseui o 1995 ?. aeeiai?/i?noue iiaeaoeiai? nenoaie aoea
ieae/ith o ii??aiyii? c ?? aeanoe/i?noth oa iaioith ca 1, oiaoi ci?ie o
iiaeaoeia?e nenoai? ia ni?eyee ca?eueoaiith aeioiae?a, oi a 1996-1997
??. a?aeaoeinue ia?aaeuaiiy aeeiai?/iino? iiaeaoeiai? nenoaie iaae ??
aeanoe/i?noth. Oea ia?aeiio? a iaiao?aeiino? a?aooaaiiy aeaieo
eiao?oe??io?a i?e aecia/aii? iai?yi?a iiaeaoeiaeo ?aoi?ioaaiue.

Noi?iiaaia a inoaii? aeaa ?iee oaiaeaioe?y aei a?eueo
oe?eani?yiiaaiiai aeeiiaiiy iiaeaoeiaith nenoaiith o?neaeueii? ooieoe??
ciaeoea nai? a?aeia?aaeaiiy a ciaioaii? ieoiii? aaae iiaeaoe?a o AAI, a
oaeiae iiaeaoeo ia i?eaooie oa IAeA o aeioiaeao athaeaeaoo. ?o aeeiai?ea
o 1990-1998 ??. aeaeyaeaea oaeei /eiii: iiaeaoie ia i?eaooie – 26,8;
29,0; 22,7; 29,1; 27,3; 23,5; 18,2; 21,0; 19,8; IAeA – 28,2; 21,4; 39,8;
34,7; 24,8; 21,9; 20,7; 28,0; 25,4 a?aenioe?a. Oe? oaiaeaioe?? /?oe?oa
i?inoaaeothoueny i?e aiae?c? aeaieo, nei?eaiaaieo c iaoith ?o
?ai?acaioaoeaiino? ia iain?eiee oiiae, oi/a ? nooo?ai oiia?eueithoueny:
iiaeaoie ia i?eaooie – 26,8; 29,0; 22,7; 29,1; 33,3; 29,5; 23,9; 21,0;
19,8; IAeA –28,2; 21,4; 39,8; 34,7; 30,3; 27,5; 27,1; 28,0; 25,4. Aeey
iiaeaeueoiai caa?aaeaiiy oeeo oaiaeaioe?e, iaiao?aeii oaeo iie?oeeo
noi?iaiaeaeoaaoe iioei?caoe??th aeo?ao athaeaeaoo oa anoaiiaeaiiyi ?
aeio?eiaiiyi iaae athaeaeaoiiai aeao?oeeoo. Aeey ?aae?caoe?? aeacaiiai
i?aeoiaeo ca aeiiiiiaith iaoaiaoe/ieo ia?aoai?aiue aoa aeyaeaiee ca”ycie
i?ae iieacieeaie aeioiae?a, aeaeaoe?a oa athaeaeaoiiai aeao?oeeoo,
neeaaeiaeo, ye? iaoiiaeththoue o?neaeueio ni?yiiaai?noue iiiaeaoeoaaiiy.
Aeio?eiaiiy oaeiai ni?aa?aeiioaiiy i?e an?e naiino?eiino? caaaeaieo
ia?aiao??a, ia aeicaiey? anoaiiaethaaoe ?o aeia?eueii. Aeey iiaeaeueoiai
caa?aaeaiiy oeeo oaiaeaioe?e, aaoi? aaaaea? iaiao?aeiei oaeo iie?oeeo
noi?iaiaeaeoaaoe iioei?caoe??th aeo?ao athaeaeaoo oa anoaiiaeaiiyi ?
aeio?eiaiiyi iaae athaeaeaoiiai aeao?oeeoo. Aeey ?aae?caoe?? oaeiai
i?aeoiaeo a ?iaio? ca aeiiiiiaith iaoaiaoe/ieo ia?aoai?aiue aoa
aeyaeaiee ca”ycie i?ae iieacieeaie aeioiae?a, aeaeaoe?a oa athaeaeaoiiai
aeao?oeeoo, neeaaeiaeo, ui cia/iith i??ith iaoiiaeththoue o?neaeueio
ni?yiiaai?noue iaoe?iiaeueiiai iiiaeaoeo-aaiiy. I?aeoe/ia aeei?enoaiiy
oeueiai ni?aa?aeiioaiiy i?e an?e naiino?eiino? oaeeo ia?aiao??a ia
aeicaiey? anoaiiaethaaoe ?o aeia?eueii.

C?iaeaii aeniiaie i?i iaaeioe?euei?noue ia ia?ao?aeiiio aoai?
?aaeeeaeueieo ci?i a iiiaeaoeoaaii?. Ne?ae i?eieieoe i?aeoeeo iineeeoe
naia o?neaeueiee aoaeo iiaeaoe?a. C ?ioiai aieo, ?eceeoaaoe iiaeaoeaie,
ui ? o?iainiaith aacith aea?aeaaiiai athaeaeaoo, oaeiae iaiaa/eeai,
ine?eueee a e?ioeaaiio i?aenoieo iacaaeainiaai?noue aeioiae?a oa aeo?ao
aea?aeaae iiaea caanoe iai?aaoeue an? ?io? coneeey aei noaa?e?caoe??.
Nueiaiaei? iaiao?aeia iioei?caoe?y o?neaeueii? ooieoe?? iiaeaoe?a. Oea:
o??aiiaaaeaiiy no?oeoo?e iiaeaoeiai? nenoaie, aaeineiiaeaiiy iaoai?ci?a
ia/eneaiiy iiaeaoe?a ? iaaeaiiy iiaeaoeiaeo i?euea, caa?aaeaiiy oa
caaacia/aiiy c?inoaiiy iiaeaoeiai? aace.

Aiae?c aieeao iiaeaoe?a ia ?icaeoie aeiiii?ee ia?aeiio? a
aaaaoia?aiiino? oe??? i?iaeaie. Iaeiae ia i?aeoeoe? a?aeaea?oueny
ia?aaaaa o?neaeuei?e ?? neeaaeia?e, ui ni?e/eiy? nooo?a? noia?a/iino?
i?ae aea?aeaaith oa noa”?eoaie ainiiaea?thaaiiy. sseui aeeiai?ea
aaeiaiai i?eaooeo, ci?oaiiai aeioiaeo o no?oeoo?? AAI oa?aeoa?ecoaaeanue
o 1992-1998 ??. aeaieie: 49,7; 53,9; 43,0; 37,4; 30,3; 30,0; 31,0, oi
iiaeaoe?a ia ae?iaieoeoai oa ?iii?o (ca aeiyoeii noaneae?e)
a?aeiia?aeii:1,0; 7,1; 17,3; 19,1; 21,9; 22,4; 23,8. Nueiaiaei? iiaeaoee
iaeo?aeuei? aei aeeiiaiiy noeioethth/i? ooieoe??. Ca ?aieaie iiaeaoeiai?
iie?oeee ciaoiaeeoueny anoaiiaeaiiy caeaaeiino? i?ae i?ioeanaie
oi?ioaaiiy ? aeei?enoaiiy i?eaooeo, iacaaaeath/e ia oa, ui ca?ac
iiaeaoee oaeoe/ii ?aeeiee ?ino?oiaio oaeiai aieeao c aieo aea?aeaae.
Cae?eniaiee aiae?c ia?aeiio? o a?aenooiino? aaeaeaaoiino? ?ici???a
iiaeaoeiaeo aeioiae?a oa i?eaooe?a i?aei?e?inoaa. Oae, o i?iieneiaino?
i?e eiai c?inoaii? o 1995-1996 ??. ia 1,5%, /anoea ieaoaae?a aei
athaeaeaoo ca?eueoeeanue ia 5,9%. Oea iniiaia i?e/eia ciaioaiiy ianya?a
aeei?enoaiiai i?eaooeo, ui niinoa??aa?oueny i?aeoe/ii a on?o aaeocyo.
Iniaeeao oaaao aeeeeeathoue oaiaeaioe??, oa?aeoa?i? aeei?enoaiith
i?eaooeo ia ae?iaie/ee ?icaeoie. Oae, ia o?ainii?o? oa ca”ceo i?e
iaae?ii? /anoee i?eaooeo, ni?yiiaaiiai ia ae?iaie/ee ?icaeoie ia 39,1%,
eiai ianyae, aeei?enoai? ia caioi/aiiy cieceeenue eeoa ia 21,9%, a
aaeoc? iinoa/aiiy oa caooo – a?aeiia?aeii 12,1 ? 6,8,
aeeoeiai-eiioiaeueiiai ainiiaea?noaa – a?aeiia?aeii 24,4 ? 12,0, ii
ia?iaeiiio ainiiaea?noao a oe?eiio – a?aeiia?aeii 21,4 ? 20,7%.
Iiaeaoeiaa iie?oeea ia iaoe?eaia ia aeoea?caoe?th no?oeoo?ieo
ia?aoai?aiue a aeiiii?oe?, inai?iiy iiaeo oaoiieia?e. O aoae?aieoeoa?,
aea /anoea i?eaooeo, aeei?enoaiiai ia nioe?aeueiee ?icaeoie ? caioi/aiiy
a?eueoa, i?ae ia 70% ia?aaeuoaaea aeo?aoe ia ae?iaie/ee ?icaeoie,
ieaoaae? aei athaeaeaoo aoee cia/ii ieae/eie a ii??aiyii? c
i?iieneia?noth (29,4 ? 36,5), aea aeo?aoe ia ae?iaieoeoai cia/ii aeu?
(23,2 ? 16,5%).

Noeioethth/a ni?yiiaai?noue ia i?inoaaeo?oueny i? noiniaii noa”?eo?a
ainiiaea?thaaiiy eieaeoeaii?, i? aea?aeaaii? aeaniino?. Iiaeaoeiaee
oyaa? i?iaeiaaeothoue ianoe aaeee? aea?aeaai? i?aei?e?inoaa, aianie
iiaeo oi?i caeeoa?oueny iaaeinoaoi?i. I?e iaae?ii? o 1994-1996 ??.
/anoee i?aei?e?inoa aea?aeaaii? oi?ie aeaniino? o aaeainiaiio i?eaooeo
ia?iaeiiai ainiiaea?noaa c 54 aei 45,6%, /anoea ?o ieaoaae?a aei
athaeaeaoo c?inea c 31,9 aei 39,1%, oi/a ??aaiue ?aioaaaeueiino?
eieaeoeaieo i?aei?e?inoa aoa ia 1% aeuei.

Iacaaaeath/e ia caeaaei?noue i?ae ?ici??aie iiaeaoe?a ? ?icaeoeii
ae?iaie/i? ae?yeueiino?, oeae ca”ycie ia iiaeia caiaeeoe aei aaee/eie
noaaee. Ia caaaeaee cieaeaiiy iiaeaoeiaiai oyaa?a aeeeeea? aaeaeaaoia
i?aeaeuaiiy aoaeoeaiino? ae?iaieoeoaa. Ne?ae caaaeaoe ? ia /aniaee eaa
eiai c?inoaiiy. Iniiaa caaacia/aiiy noeioethth/i? ?ie? iiiaeaoeoaaiiy —
a eiai ocaiaeaeaiino? c iaa?oioiaaiei aecia/aiiyi ?ici???a i?eaooeo.
Ae??aiaiiy ?aaeueiiai ? iiiaeaoeiao?iiai aeioiaeo — iaeia c i??i?eoaoieo
caaaeaiue i?e ?aoi?ioaaii? iiaeaoeiai? nenoaie, oi/a oaeee iai?yiie ? ia
io?eiaa aeinoaoiueiai ?icaeoeo ia i?aeoeoe?. Aei oaeiai aeniiaeo
i?eaiaeeoue aiae?c noa”?eoeaieo oa ia”?eoeaieo i?e/ei aee?eaeaiiy
?aaeueieo aeiiii?/ieo i?ioean?a, ui coiiaeththoue aeieeiaiiy
?ica?aeiinoae caaaeaieo ia?aiao??a. Cai?iiiiiaai? caoiaee ni?yiiaai? ia
”?icaeieoaaiiy” i?eaooeo noa”?eo?a ainiiaea?thaaiiy. Oea, c iaeiiai
aieo, ia?ao?ae aei ?aaeeio oi?ioaaiiy nia?aa?oino?, yeee a?aeia?aaea?
an? aeo?aoe, iiianai? caeoee, a?aei?ia aei?noeeo iaiaaeaiue i?e
oi?ioaaii? aeo?ao, a?aooaaiiy ?ioeyoe?eieo i?ioean?a, aaeineiiaeaiiy
iaoai?cio aii?oecaoe?eieo a?ae?aooaaiue, a c ?ioiai, — ca?eueiaiiy
nia?aa?oino? a?ae iai?eoaiaiieo aeo?ao, ui aeieothoue c?inoaiiy
i?eaooeiaino?.

Caaacia/aiiy noeioethth/i? ?ie? iiiaeaoeoaaiiy iio?aao? oaeiae
anoaiiaeaiiy ni?aa?aeiioaiiy o ?iciiae?e? caiiai noai?aii? aa?oino?, yea
ia? aecia/aoe ? a?aie/iee ??aaiue noaaie ie?aieo iiaeaoe?a. Aeeneon?y c
i?eaiaeo aei aaeiaiai aeioiaeo /e i?eaooeo iiaeiia anoaiiaethaaoenue
iaaea iiaeaoeiaeo aeeo/aiue, ia ca?eueiy? a?ae iaiao?aeiino? ae??oaiiy
oaei? i?iaeaie. Canoinoaaiiy a?aeiinii iaaenieeo oa oi?o?eiaaieo noaaie
iiiaeaoeoaaiiy, iaiaaeaiiy ca?eueiaiue a?ae iiaeaoe?a oea no?aoaa?y, ui
caaacia/eoue aoaeoeai?noue iiiaeaoeoaaiiy. Iaeiae, o ia?ao?aeieo oiiaao,
eiee ?eieia? a?aeiineie iaaeinoaoiuei ni?eythoue c?inoaiith, ?aca?aii
aaeineiiaeaiiy iaoai?cio aieeao aea?aeaae ia iiaeieaiiy e?eciaeo yaeu
iiaea noaoe aeei?enoaiiy iiaeae?, ui aea? ciiao caaeaaaoe iaai?
?ioa?aaee iniiaiei ia?aiao?ai iiaeaoeiai? nenoaie a caeaaeiino? a?ae
i??i?eoao?a ?icaeoeo /e iaiao?aeiino? ae??oaiiy iaaieo noni?eueii
aei?aaaeaieo caaaeaiue. Oiaoi, ia? ?nioaaoe ? ieaeiy iaaea iiaeaoaeo
aeeo/aiue a caeaaeiino? a?ae iaiao?aeiino? ci?ie eeth/iaeo iieaciee?a
ae?yeueiino?. Aiia aecia/aoeia iaa?oioiaai?noue ??oaiue uiaei
aeeoa?aioeaoe?? iiaeaoeiaeo noaaie, anoaiiaeaiiy iiaeaoeiaeo i?euea. O
?iaio? cai?iiiiiaaia noaia iiiaeaoeoaaiiy i?eaooeo iaoiaeii
aeeoa?aioe?aoe?? noaaie iiaeaoeo ia i?eaooie caeaaeii a?ae eiai
aeei?enoaiiy ia ae?iaie/ee ?icaeoie.

Aeacaiee i?aeo?ae oa aaaaoiaa??aioi?noue neeaaeiaeo iiaeaoeiai? nenoaie
aeooae?cothoue anoaiiaeaiiy aioo??oiueiai aca?iica”yceo i?ae ??
ie?aieie aeaiaioaie. Ao?aoa oaeiai aca?iica”yceo, eiee ia?aaaae iaeieo
iiaeaoeiaeo caoiae?a aioeththoueny /e i?ecaiaeyoue aei iaaeie?e?a ?ioeo
— a ?yaeo i?ia?aeieo oaeoi??a iaaeineiiaeino? iiiaeaoeoaaiiy. Aeey
onoiaiiy iiae?aieo iaocaiaeaeaiue iiaeaoeia? ia?aoai?aiiy ne?ae
cae?eniaaoe a iaaeao iaaii? nenoaie. Aeey ie?aneaiiy eiioo??a iniiaieo
ca”yce?a i?ae no?oeoo?ioi?ioth/eie aeaiaioaie iiaeaoeiai? nenoaie ?
aecia/aiiy iai?yi?a ?o aeinyaiaiiy aeae?eaii o?e oeie iiaeaoeiaeo
nenoai: o?neaeueio, iii??ii o?neaeueio oa o?neaeueii-noeioethth/o, ui
a?ae??ciythoueny nooiaiai iaiaaeaiiy i?e aecia/aii? i?eioeei?a
iiiaeaoeoaaiiy, oa?aoa?enoeeaie ca”yce?a c AAI oa ??aiai ?icaeoeo
iai?yiiai ? i?yiiai iiiaeaoeoaaiiy. Oiaoi, iaaiith i??ith oea iiaeaoeia?
eiioeaioe??, ye? aecia/athoue eiie?aoi? iiaeaoeia? caoiaee, ? ii?yae c
oeei ocaiaeaeai? c caaaeueiith i?ia?aiith aeiiii?/ieo ?aoi?ioaaiue,
cie?aia, /a?ac /anoeo ?iciiae?eo AAI /a?ac athaeaeao.

Cae?eniaiee aiae?c aeaa ciiao c?iaeoe aeniiaie, ui no/aniee oei
iiaeaoeiai? nenoaie iiaeia oa?aeoa?ecoaaoe ye aeecueeee aei iii??ii
o?neaeueiiai. Ia i?ioyc? 1990-1998 ??. na?aaei?e ??aaiue aeioiae?a
athaeaeaoo o AAI noaiiaea 31,8%, a c aeeeth/aiiyi Iain?eiiai oiiaeo —
29,1%. Ia iaoo aeoieo, a?aeiinii aeinyaiooiai ??aiy ?icaeoeo iaaea
?iciiae?eo AAI /a?ac athaeaeao aeinyaea iaeneioio. Ca ?aooiie
iacai?ioiueiai aieeao iiaeaoeiaeo ?aoi?ioaaiue aiia aeiiii?/ii
ia”?eoeaii ia? oo?eioaaoenue ia ??ai? aeecueeiio 30%. Eeoa ?c c?inoaiiyi
aeioiae?a ia aeooo ianaeaiiy iiaea noiyoe ieoaiiy i?i ?? ca?eueoaiiy.
Aeei?enoiaoth/e iaoaiaoe/io caeaaei?noue i?ae iieacieeaie aeioiae?a ?
aeaeaoe?a athaeaeaoo oa athaeaeaoiei aeao?oeeoii, iiaeia ie?aneeoe
ieaei?e ??aaiue aeaeaoe?a. Noiniaii aeaiiai aa??aioo ?iciiae?eo AAI
/a?ac athaeaeao oa, aeoiaey/e c ia?aiao??a 3,5-4,0% athaeaeaoiiai
aeao?oeeoo, yeee, ia iao iiaeyae, a?eueoith i??ith a?aeia?aaea? ?aae??
no/aniiai noaio a Oe?a?i?, ieaei?e ??aaiue iieacieea aeaeaoe?a
athaeaeaoo ia? noaiiaeoe 33,5-34,0% a?aeiinii AAI. Aa?oi?e ??aaiue
iiaeiai aecia/aoenue iiaeeeainoyie caeo/aiiy aeiaeaoeiaeo aeaea?ae
athaeaeaoieo aeioiae?a aai iie?eooy athaeaeaoiiai aeao?oeeoo. I?e oiia?
iie?auaiiy cae?aiiy iiaeaoe?a ? iioei?caoe?? aea?aeaaieo aeo?ao ??aaiue
?iciiae?eo AAI /a?ac athaeaeao ne?ae iiieceoe aei 25%. A iiaeaoeiaeo
noaaeao oea a?aeiia?aea? 25% iiaeaoeo ia i?eaooie oa 12% IAeA.

No?aoaa?/i? iai?yie a iiiaeaoeoaaii? iia”ycai? c iaaoooyi ?en
o?neaeueii-noeioethth/iai oa?aeoa?o. Oi?iaeiaae ?icaeoeo aei oeueiai
oeio aaaeeeaa iiaoaiia ca?eueiaiiy nia?aa?oino? a?ae aeaeaoe?a,
ia?aaeaa/aieo niaoe?aeueieie oiiaeaie, oa ?ioeo iiaeaoe?a ? ieaoaae?a,
ye? aaciina?aaeiuei i?aeaeuothoue nia?aa?o?noue i?iaeoeoe??, oe?io ??
?aae?caoe??, iinooiiaa ia?ai?uaiiy oeaio?o oyae?iiy ia oaeoi?e,
iia”ycai? c aoaeoeai?noth eai?oaeo oa aeioiaeaie o?ce/ieo in?a i?e
a?aeiia?aei?e ci?i? iie?oeee aeioiae?a o aea?aeaa?.

O?aoy a?oia i?iaeai iia”ycaia c aeine?aeaeaiiyi iaoai?cio iiaeaoeiaiai
eiio?ieth oa eiai aaeineiiaeaiiyi. Inoaii? ?icaeyaea?oueny ye oaeoi?
caaacia/aiiy aoaeoeaiino? iiiaeaoeoaaiiy, aaeaea o?ainoi?iaoe?y
iiaeaoeiai? nenoaie a?ae o?neaeueii? aei noeioethth/i? aeiiii?/iee
?icaeoie ?aeeii iiaeeeaa i?e i?aeaeuaii? ??aiy cae?aiiy iiaeaoe?a, a
oaeiae ye oiiaa ? oeyo aeaaaeaiiy ia aeuee ??aaiue ?icaeoeo oa
iaaeeaeaiiy aei na?oiaeo noaiaea?o?a.

Aeine?aeaeaiiy iaoai?cio iiaeaoeiaiai eiio?ieth oa eiai i?iaeai
aeicaieeei aeyaeoe: ?o ia”?eoeai?noue — caeaaei?noue a?ae iaaaoeaieo
oaiaeaioe?e a aeiiii?oe? oa iiaeaoeia?e iie?oeoe? oa noa”?eoeai?noue —
iaaeinoaoi? ianooaae, ye?noue ?iaioe iiaeaoeiaeo i?aai?a,
iacaaeia?eueiee noai o?neaeueii? eoeueoo?e a noni?euenoa?. A noeoiiino?
oea i?ecaaei aei caaino?aiiy i?iaeaie cae?aiiy iiaeaoe?a. sseui ia
ii/aoeo 1998 ?. caai?aiaai?noue c ieaoaae?a aei athaeaeaoo noaiiaeea 2,3
ie?ae. a?i., oi ia 1.11.1998?. aiia i?aeaeueeanue aei 8,5 ie?ae.a?i., ui
neeaaea? 8,3% AAI ? a?eueoa 30% aeioiae?a athaeaeaoo.

Ioe?iea ?iaioe iiaeaoeiaeo i?aai?a o ?ic??c? ie?aieo ?? iai?yi?a —
eiio?ieueia, cae?aiiy iiaeaoe?a, ?iaioa c ieaoieeaie iiaeaoe?a
aeicaieeea iaa?oiooaaoe ?yae i?iiiceoe?e uiaei aeai?o oi?i eiio?ieth,
neeaaeo eiai noa”?eo?a oa ia”?eo?a, iaoiae?a cae?eniaiiy. ?acii c oei
aiia ia?aeiio?, ui ia i?ioeaaao a?eueo iioe?ai?e aeoioe? i?i
iaaeinoaoi?noue ??aiy iiaeaoeiaiai eiio?ieth (o?eueee o 1997?.
iiaeaoeiaith neoaeaith aoei iia?e?ciaaii 89% eioo?a Caaaeaiiai
athaeaeaoo, ?? aeiaeaoeiaee aianie nyaaa aeecueei 10% aeioiae?a
athaeaeaoo, /e 3% AAI) iaeiei ?c /eiiee?a, ui iaoiiaethth? eiai
iaaoaeoeai?noue, ne?ae ?icaeyaeaoe iaocaiaeaeaii?noue ?ioa?an?a noi??i
iiaeaoeiaeo a?aeiinei. Oey i?iaeaia ia caieea?oueny ?ici??aie
iiaeaoeiaiai iaaaioaaeaiiy. Aiia aeooaeueia ye c oi/ee ci?o oi?ioaaiiy
iiaeaoeiai? iie?oeee, oae ? i?aai?caoe?? ?iaioe iiaeaoeiaeo i?aai?a. I?e
a?aaeath/eo ianooaaao ianieaoe ? i?eoiaoaaiiy i?eaooe?a ?ici??e
iai?aaii??ii noyaiooeo c i?aei?e?ioe?a iiaeaoe?a a ie?aieo aeiaaeeao
aeinyaathoue iieiaeie nai?/anii niea/aieo noi /e ia?aieaoe iaa?oue
ia?aaeuothoue iaaei?ieo. No?oeoo?a aeiia?aoiaaieo ii ?acoeueoaoai
ia?aa??ie noi a?aeiinii iniiaiiai ieaoaaeo, o?iainiaeo naieoe?e oa iai?
ia??aeei oa?aeoa?eco?oueny ni?aa?aeiioaiiyi — 1:2:1.

Iiooe eiii?ii?no, ui aecia/eany a inoaii?e /an, ia i?eca?a aei
a?ae/ooieo ?acoeueoao?a. I?iaeaie iioi/iiai iiiaioo iaoiiaeththoue
cai?io aeaaaeaiiai eo?no ?icaeoeo iiaeaoeiaeo a?aeiinei iaai?ii ie?aieo
caoiae?a, ia iia”ycaieo ?aeeiith eiioeaioe??th. Ia aeoieo aaoi?a,
i?aeaeuaiith ?o ie?aeiino? ni?eyoeia iiaoaeiaa iiaeaoeiaeo a?aeiinei ia
iniia? caaeainoaaiiy ?ioa?an?a aea?aeaae oa ieaoieea iiaeaoe?a, eiee
oi?ioaaiiy ? oi?aae?iiy iiaeaoeiaith nenoaiith ?icaeyaea?oueny ia
o?eueee c aenioe aea?aeaaieo ?ioa?an?a, a e c iiceoe?e noa”?eo?a
ainiiaea?thaaiiy oa ?aae?co?oueny ?o aca?iia a?aeiia?aeaeuei?noue.
Aaeaea nueiaiaei? 70% ce?nieo iaieaoiee?a oea i?aei?e?inoaa iiaeo oi?i
aeaniino?.

A oiae? aeine?aeaeaiiy noi?iiaai? i?eioeeie aca?iiae?? i?ae aea?aeaaith
? ieaoieeii iiaeaoe?a ? oeyoe ?? aeinyaiaiiy, ye? iaoiiaeththoue
iaiao?aei?noue eiioeaiooaeueieo ooi/iaiue, ia?ai?uaiiy aeoeaio?a o
ae?yeueiino? iiaeaoeiaeo i?aai?a. Oaeoeea oi?aae?iiy ? eiio?ieth a
iiaeaoeiaeo i?aaiao a?eueoith i??ith iiaeiia aeeeooaaoenue i?e?iaeith,
oa?aeoa?ii o?neaeueieo ii?ooaiue, iiaaae?ieith ieaoieea uiaei o?neo, ?
ui ia iaio aaaeeeai — caiia?aaoe eiai iani?iiiaeiino? c iaoith
caa?aaeaiiy iaeaooiuei? iiaeaoeiai? aace, aeiiiiaaaoe ieaoieeo
aeei?enoaoe on? aeiionoei? caeiiii caoiaee aeey iaeneiaeueiiai
nei?i/aiiy eiai iiaeaoeiaeo ciaia”ycaiue. Oaeee i?aeo?ae — ia eeoa
i?aenoiie oeyoo, i?ieaeaiiai iiaeaoeiaith nenoaiith, aea e i???ioe?, ui
nooo?ai aecia/a? iaeaooi? o noa?? iiaeaoeiai? iie?oeee.

?iciianthaeaeaia nueiaiaei? iiaeaeue ae?yeueiino? iiaeaoeiaeo i?aai?a,
ui aaco?oueny ia aeiaaaeaii? ii e?i?eiiio eaioethao aei ieaoieea
iiaeaoe?a ii?iaoeaieo aeo?a oa aiaeia?/i?e noai? iiaeaoeiaiai eiio?ieth,
naaa ae/a?iaea. Ia ci?io e?i?ei?e iiaeiia i?eeoe ”eaioethaiaa” iiaeaeue,
ni?yiiaaia ia aeinyaiaiiy aca?iiae?? oa a?aeiia?aeiino? i?ae oaeeie ??
neeaaeiaeie: i?ciaiiy oa aeiaaaeaiiy aei ieaoieea iiaeaoeiaeo ??oaiue;
aecia/aiiy ?aaeueieo iiaeeeainoae aeeiiaiiy oeeo ??oaiue; i?aai?caoe?y
iiaeaoeiaiai eiio?ieth. Iaeaaiaeaeaiiy ”cai?ioiiai ca”yceo” c ieaoieeii,
eiiieaeniee aiae?c eiai ?acoeueoao?a ia? ciaeoe ?aae?caoe?th i?e
aecia/aii? caoiae?a ye uiaei i?aai?caoe?? ae?yeueiino? iiaeaoeiaeo
i?aai?a, oae ? ?aoi?ioaaiiy iiaeaoeiai? iie?oeee.

Aea/aiiy iniaeeainoae i?aai?caoe?? oa oi?aae?iiy ae?yeuei?noth
i?ae?icae?e?a ii ?iaio? c ieaoieeaie iiaeaoe?a, i?iaaaeaia aieaooaaiiy
oa aiae?c eiai ?acoeueoao?a aeacothoue ia iaiao?aei?noue i?aeaeuaiiy
cia/eiino? oeeo i?ae?icae?e?a o oaeeo iai?yieao ye: i?ia?aeieea
?ioa?an?a ieaoieea iiaeaoe?a; eaiee, ui nooo?ai aecia/a? caaaeueio
aoaeoeai?noue ?iaioe iiaeaoeiaeo i?aai?a; aeaea?aea oi?ioaaiiy
a?iiaaenueei? aeoiee uiaei iiaeaoeiai? iie?oeee. O ieiuei? i?aeoe/iiai
ae??oaiiy oe??? i?iaeaie ?ic?iaeai? ?aeiiaiaeaoe?? ii aaeineiiaeaiith
oi?i ? iaoiae?a ?iaioe aeaieo i?ae?icae?e?a, a?aeia?aaeaieo o
Iieiaeaii?, ui ?aaeaiaioo? ?o ae?yeuei?noue.

Aaaiiith ianoaaeiith o ae??oaii? cacia/aieo i?iaeai ? oi?ioaaiiy
iiaeaoeiai? eoeueoo?e a noni?euenoa?. ?ic?iaeai? a aeine?aeaeaii?
caoiaee ia iniia? aeei?enoaiiy ??ciiiai?oieo oi?i ?iaioe
(ianiai-?ic”ynithaaeueia, ni?a?ia?oieoeoai,ina?oyinueea, aa?o/e aei
oaaae ?o a?aei?iiio?) ni?eyoeiooue i?aeoe/i?e ?aae?caoe?? aeaiiai
iieiaeaiiy.

AENIIAEE

1.I?iaaaeaia aeine?aeaeaiiy na?ae/eoue, ui ii iaai?o iiaeaoe?a
a?o/eciyia iiaeaoeiaa nenoaia a?aeiia?aea? na?oiaei noaiaea?oai. ?acii c
oei ?? aoaeoeai?noue iecueea. Aiia ia iiaiith i??ith caaacia/o?
caaeiaieaiiy iaiao?aeieo aea?aeaaieo ? nioe?aeueieo iio?aa, ia ni?ey?
iiaeieaiith aeiiii?/ii? e?ece, a a ie?aieo aeiaaeeao iaa?oue noa?
ia?aoeiaeith aei ae??oaiiy oeeo caaaeaiue. Ca?aene iaa?aeeeaaei?noue
i?aeaeuaiiy aoaeoeaiino? nenoaie iiiaeaoeoaaiiy.

2.Oai?aoe/ia aeine?aeaeaiiy iniiaieo i?aeoiae?a aeiiii?/ii? oai??? aei
i?iaeai iiiaeaoeoaaiiy noaei iniiaith iaa?oiooaaiiy ?yaeo iieiaeaiue, ui
aecia/eee iaoiaeieia?th aeine?aeaeaiiy, ? ye? aeioe?eueii a?aoiaoaaoe
i?e iaoeiaiio caaacia/aii? iiaeaoeiaeo ?aoi?ioaaiue. ?icaeyae
iiaeaoeiai? nenoaie ye aeoeaii? oi?ie ca”yceo i?ae aea?aeaaiei
aeia?iaooii ? noni?eueiei ae?iaieoeoaii ? ye a?aeaeoeo ni?aa?aeiioaiiy
?ioa?an?a nioe?aeueieo nee a noni?euenoa? ia?aeiio?, ui i?iaeaia
i?aeaeuaiiy aoaeoeaiino? iiiaeaoeoaaiiy caaaeaee noiyoeia eeoa noiniaii
eiie?aoieo oiia ooieoe?iioaaiiy aeiiii?/ii? nenoaie, oa ae??oaeueiith
i??ith aecia/aoeiaoueny nooi?iith aieiae?iiy iaoai?ciii iiaiaeaeaiiy
?ioa?an?a noi??i iiaeaoeiaeo a?aeiinei.

3.Iacaaaeath/e ia ??ciiiai?oi?noue aniaeo?a ae??oaiiy i?iaeai
iiiaeaoeoaaiiy, caaacia/aiiy eiai ae?enii? aoaeoeaiino? iiaeeeaa a
iaaeao nenoaiiiai i?aeoiaeo. Iaeiae nueiaiaei? iiaeaoeiaa nenoaia
Oe?a?ie ia aeinyaea nai?? caaa?oaiino? ye nenoaia. Na?aae iniiaieo
i?e/ei oaeiai noaio — iaaeinoaoiy iaoeiaa ?ic?iaeai?noue,
iacaaeainiaai?noue oai??? oa i?aeoeee, ui iniaeeai yne?aai i?iyaeeenue o
/eiiiio caeiiiaeaanoa?. I?aeoe/i? iai?yie eiai aeiii?aoethaaiiy i?e
i?eeiyoo? Iiaeaoeiaiai eiaeaeno iieyaathoue o /?oeiio aecia/aii?
iiaeaoeiai? nenoaie, iaa?oiooaaii? ?? i?ecia/aiiy, eeaneo?eaoe??
(cai?noue i?inoiai ia?ae?eo) iiaeaoe?a ? i?eioeei?a ?? iiaoaeiae oa
iayaiino? eiie?aoiiai iaoai?cio caaacia/aiiy aca?iica”yceo i?ae ie?aieie
neeaaeiaeie i?e aianaii? o ieo ci?i oa ooi/iaiue.

4. Ioe?iea o?neaeueii? aoaeoeaiino? iaoe?iiaeueiiai iiiaeaoeoaaiiy
na?ae/eoue i?i a?aenooi?noue aeaaaeaieo e?eoa???a oa iine?aeiaii?
no?aoaa?? a ?aae?caoe?? aeaiiai iai?yio eiai ?icaeoeo. ?? aeinyaiaiiy
coiiaeth?:

-a?aeiiao a?ae i?eeiyooy aacnenoaiieo ??oaiue uiaei ci?i iiaeaoeiaiai
iaaaioaaeaiiy aac iaeii/aniiai iaa?oiooaaiiy caoiae?a, ye? a ia
aeiioneaee iacaaeainiaaiino? aeioiae?a ? aeo?ao aea?aeaae, a?aoiaoaaee
/aniaee eaa c?inoaiiy iiaeaoeiai? aace oa ?oei?aiee oa?aeoa? iiae?aieo
??oaiue a?aeiinii aeiiii?/ii? noaa?e?caoe??;

— aeinyaiaiiy i?e ?aoi?ioaaii? caaeainiaaiino? caoiae?a aaoiiaoe/iiai
oa aeene?aoe?eiiai oa?aeoa?o, oe?iei aeei?enoiaoth/e i?e iaa?oiooaaii?
iiaeaoeiaeo ??oaiue eiao?oe??ioe aeeiai?/iino? oa aeanoe/iino?;

— anoaiiaeaiiy oa aeio?eiaiiy iaae athaeaeaoiiai aeao?oeeoo;
i?iaiicoaaiiy athaeaeaoieo aeaeaoe?a, aeoiaey/e a?ae iayaieo aeioiae?a ?
iaae athaeaeaoiiai aeao?oeeoo c o?aooaaiiyi ca”yceo i?ae oeeie
ia?aiao?aie.

5.C iaoith iineeaiiy aieeao iiaeaoe?a ia oi?aae?iiy ainiiaea?nueeith
ae?yeuei?noth, yeee nueiaiaei? iaaecae/aeii iaiaaeaiee, iaiao?aeii:

— oa”ycaoe iiiaeaoeoaaiiy c iaa?oioiaaiei aecia/aiiyi ?ici???a
i?eaooeo, noi??iiai c ae?eniei aeioiaeii i?aei?e?ioey, oeyoii
ea?iaaiino? i?ioeanaie oi?ioaaiiy nia?aa?oino?. Oea, c iaeiiai aieo, —
a?aei?ia aei?neeo iaiaaeaiue i?e aecia/aii? aeo?ao, oaeineiiaeaiiy
iaoai?cio aii?oecaoe??, a?aooaaiiy ?ioeyoe?eieo i?ioean?a, a c ?ioiai –
ca?eueiaiiy a?ae iai?eoaiaiieo ?e aeo?ao, ui aeieothoue c?inoaiiy
i?eaooeiaino?;

-oaeineiiaeeoe ca”ycie iiiaeaoeoaaiiy c ?iciiae?eue/eie a?aeiineiaie:
oeyoii aeeoa?aioe?aoe?? noaaie iiaeaoeo ia i?eaooie aieeaaoe ia
i?eeiyooy ??oaiue uiaei eiai aeei?enoaiiy a ?one? caaacia/aiiy
ae?iaie/iai ?icaeoeo;

-i?i?aa?coaaoe oa ia oe?e iniia? aaeineiiaeeoe iaoai?ci i?eueaiaiai
iiiaeaoeoaaiiy, iaaeaaoe eiio ooieoe?iiaeueiiai, iia”ycaiiai c iio?aaaie
?icaeoeo ? aaeineiiaeaiiy ae?iaieoeoaa oa?aeoa?o, cai?noue
?iaeea?aeoaeueiiai.

6.Aeey aeinyaiaiiy nenoaiiino? iiaeaoeia? ia?aoai?aiiy ne?ae
cae?enithaaoe a iaaeao iaaii? iiaeaoeiai? nenoaie: o?neaeueii?, iii??ii
o?neaeueii?, o?neaeueii-noeioethth/i?, ui a?ae??ciythoueny nooiaiai
iaiaaeaiiy i?e aecia/aii? i?eioeei?a iiiaeaoeoaaiiy, oa?aeoa?enoeeaie
ca”yce?a c AAI oa ??aiai ?icaeoeo i?yiiai ? iai?yiiai iiiaeaoeoaaiiy.
Aeae?eai? oeie nenoai iaaiith i??ith aecia/athoue iiaeaoeia?
eiioeaioe??, ye? iaoiiaeththoue eiie?aoi? iiaeaoeia? caoiaee oa
i?aai?/ii oa”ycai? (/a?ac aecia/aiiy /anoee ?iciiae?eo AAI /a?ac
athaeaeao) ?c caaaeueiith i?ia?aiith aeiiii?/ieo ?aoi?ioaaiue.

7.No/aniee oei iiaeaoeiai? nenoaie iiaeia oa?aeoa?ecoaaoe ye aeecueeee
aei iii??ii o?neaeueiiai. Noiniaii aeinyaiooiai ??aiy ?icaeoeo
iioeiaeueiei iiaeia aaaaeaoe ia?a?iciiae?e /a?ac athaeaeao 30% AAI.
Iiaeaeueoa ca?eueoaiiy oe??? /anoee iiaeeeaa i?e c?inoaii? AAI ia aeooo
ianaeaiiy. Aeoiaey/e c ia?aiao??a 3,5-4,0% AAI athaeaeaoiiai
aeao?oeeoo, ui iiai?oa a?aeia?aaea? iniaeeaino? no/aniiai noaio a
Oe?a?i?, ieaei?e ??aaiue iieacieea aeaeaoe?a athaeaeaoo ia? noaiiaeoe
33,5-34,0% a?aeiinii AAI. Aa?oi?e eiai ??aaiue iiaeiai aei?noei
aecia/aoenue iiaeeeainoyie caeo/aiiy aeiaeaoeiaeo aeaea?ae aeioiae?a /e
iie?eooy athaeaeaoiiai aeao?oeeoo. I?e oiia? iie?auaiiy cae?aiiy
iiaeaoe?a oa iioei?caoe?? aea?aeaaieo aeo?ao ??aaiue ?iciiae?eo AAI
/a?ac athaeaeao aeioe?eueii iiieceoe aei 25%. O iiaeaoeiaeo noaaeao oea
a?aeiia?aea? 25% iiaeaoeo ia i?eaooie oa 12% IAeA.

8.Iai?yie iiaeaeueoiai ?icaeoeo a iiiaeaoeoaaii? iia”ycai? c iaaoooyi
nenoaiith ?en o?neaeueii-noeioethth/iai oa?aeoa?o. C oe??th iaoith
aeioe?eueia aeei?enoaiiy iiaeae? iiiaeaoeoaaiiy, ui aea? ciiao caaeaaaoe
?ioa?aaee iniiaiei ia?aiao?ai iiaeaoeiai? nenoaie a caeaaeiino? a?ae
i??i?eoao?a ?icaeoeo /e iaiao?aeiino? ae??oaiiy iaaieo noni?eueii
aei?aaaeaieo caaaeaiue. Oea iio?aao? anoaiiaeaiiy iaae? iiaeaoeiaeo
aeeo/aiue, aecia/aiiy ?? aa?oiueiai oa ieaeiueiai ??aiy, yeee
aecia/aoeia a?aie/iee oa ieaei?e ??aaiue iiaeaoeiaeo noaaie aeey
?aae?caoe?? noeioethth/i? ooieoe??.

9.A aniaeo? iiaeaeueoiai ci?oeiaiiy o?neaeueii-noeioethth/iai iai?yio a
iiiaeaoeoaaii? iaiao?aeia iiaoaiia ciaioaiiy iiaeaoe?a ? a?ae?aooaaiue,
ui aoiaeyoue o nia?aa?o?noue i?iaeoeoe??, iinooiiaa ia?ai?uaiiy oeaio?o
oyae?iiy ia oaeoi?e, iia”ycai? c aoaeoeai?noth eai?oaeo ? aeioiaeaie
o?ce/ieo in?a i?e a?aeiia?aei?e ci?i? iie?oeee aeioiae?a o aea?aeaa?.

10.Iaocaiaeaeai?noue ?ioa?an?a noi??i iiaeaoeiaeo a?aeiinei — eeth/iaee
/eiiee, ui iaoiiaeth? iaaoaeoeai?noue iiaeaoeiaiai eiio?ieth oa
iiaeaoeiai? nenoaie a oe?eiio. I?aeaeuaiith ie?aeiino? iiaeaoeiaeo
a?aeiinei ni?eyoeia ?o iiaoaeiaa ia iniia? caaeainoaaiiy ?ioa?an?a
aea?aeaae oa ieaoieea iiaeaoe?a ? ia eeoa i?e aecia/aii? ie?aiiai
iiaeaoeo oa ieaoaaeo, aea e cae?eniaii? iiaeaoeiaiai eiio?ieth.

11.Oea iio?aao? ?aoi?ioaaiiy ae?yeueiino? iiaeaoeiaeo i?aai?a,
i?aeaeuaiiy cia/eiino? i?ae?icae?e?a ii ?iaio? c ieaoieeaie iiaeaoe?a oa
oi?ioaaiiy aeniei? iiaeaoeiai? eoeueoo?e a noni?euenoa?. Ia ci?io
e?i?ei?e iiaeiia i?eeoe ”eaioethaiaa” iiaeaeue ae?yeueiino?, ni?yiiaaia
ia aeinyaiaiiy aca?iiae?? oa a?aeiia?aeiino? i?ae ?? neeaaeiaeie:
i?ciaiiy oa aeiaaaeaiiy aei ieaoieea iiaeaoeiaeo ??oaiue; aecia/aiiy
?aaeueieo iiaeeeainoae aeeiiaiiy oeeo ??oaiue; i?aai?caoe?y iiaeaoeiaiai
eiio?ieth. I?aai?caoe?th oa eii?aeeiaoe?th ?ic?iaee oe?e?nii?
caaaeueiiaea?aeaaii? i?ia?aie ii oi?ioaaiith iiaeaoeiai? eoeueoo?e
aeioe?eueii iieeanoe ia Aea?aeaaio iiaeaoeiao aaei?i?no?aoe?th.

NIENIE IIOAE?EIAAIEO I?AOeUe CA OAIITH AeENA?OAOe??

1. Iieoei N.A. ?aaeueiino? oa ia?aoeiaee ia oeyoo aei aoaeoeaii? nenoaie
iiiaeaoeoaaiiy // I?iaeaie o?iainiai-e?aaeeoiiai ?aaoethaaiiy a
ia?ao?aei?e aeiiii?oe?: Ca. iaoe. i?. — E.: ?i-o aeiiii?ee IAI Oe?a?ie,
— 1996. — N. 46-53.

2. Iieoei N.A. Iiaeaoeia? a?aeiineie i?ae aea?aeaaith oa ieaoieeaie
iiaeaoe?a // O?iaine Oe?a?ie. — 1998. -? 3. — N. 84-91.

3. Iieoei N.A.Athaeaeaoiee aeao?oeeo oa iai?yie ?aoi?ioaaiiy
iaoe?iiaeueiiai iiiaeaoeoaaiiy // Aeiiii?ea Oe?a?ie. — 1998. — ? 10. —
N. 86-89.

4. Iieoei N.A. Oeyoe aeinyaiaiiy aca?iica”ceo i?ae ie?aieie aeaiaioaie
iiaeaoeiai? nenoaie // O?iainiai-e?aaeeoiee iaoai?ci ?aaoethaaiiy
aeiiii?/ii? noaa?e?caoe??.: Ca. iaoe.i?. — E.: ?i-o aeiiii?ee IAI
Oe?a?ie, — 1998. –N. 86-97.

AIIOAOe?ss

Iieoei N.A. I?aeaeuaiiy aoaeoeaiino? nenoaie iiiaeaoeoaaiiy.- ?oeiien.

Aeena?oaoe?y ia caeiaoooy iaoeiaiai nooiaiy eaiaeeaeaoa aeiiii?/ieo
iaoe ca niaoe?aeuei?noth 08.04.01 — o?iaine, a?ioiaee ia?a ? e?aaeeo.-
?inoeooo aeiiii?/iiai i?iaiicoaaiiy IAI Oe?a?ie, Ee?a, 1999.

Aeena?oaoe?th i?enay/aii ieoaiiyi i?aeaeuaiiy aoaeoeaiino?
iaoe?iiaeueiiai iiiaeaoeoaaiiy. O ?iaio? ?ice?eoi nooi?noue iiaeaoe?a,
?o ooieoe?? ? cia/aiiy a ?eieia?e aeiiii?oe?. Aeine?aeaeaii ?noi?e/iee
?icaeoie iiaeaoeiai? oai??? oa ?icaeoie iiiaeaoeoaaiiy a Oe?a?i? o
ia?ao?aeiee ia??iae, ii/eiath/e c iaaoooy iacaeaaeiino?. Ocaaaeueiaii
?nioth/? oai?aoe/i? i?aeoiaee, aeyaeaii aeoiee ao?aoe iaoe?iiaeueiei
iiiaeaoeoaaiiyi nenoaiiino?, i?iaiae?ciaaii aoaeoeai?noue aeeiiaiiy
iiaeaoeaie o?neaeueii? oa noeioethth/i? ooieoe?e, iieacaii ca”ycie
i?iaeai iiiaeaoeoaaiiy c noaiii iiaeaoeiaiai eiio?ieth. Iaa?oioiaai?
aeiiii?/i? oa i?aai?caoe?ei? canaaee i?aeaeuaiiy aoaeoeaiino?
iiaeaoeiai? nenoaie.

Eeth/ia? neiaa: iiaeaoie, nenoaia iiiaeaoeoaaiiy, aoaeoeai?noue,
iiaeaoeia? a?aeiineie, iiaeaoeiaee eiio?ieue.

ANNOTATION

S.V. Onyshko. Increasing the efficiency of the taxation system. –
Manuscript.

The dissertation for doctor’s degree by speciality 08.04.01 — finance,
money circulation and credit.- The Institute of economic forecasting,
National Academy of Sciences of Ukraine, Kyiv, 1999.

The dissertation is devoted to the problems of increasing the efficiency
of the national taxation. The thes reveals the essence of the taxes,
their function and significance in market economy. The historical
development of the tax theory and development of the taxation in Ukraine
in transitional period is investigated, beginning from the date of
independence. The author generalires the existing theoretical approaches
and reveals the canses why this country’s taxation has lost systemic
character. The present work also analyses the efficiency of the taxes as
fiscal and stimulating tools, and reveals the interconnection between
the problems of taxation and the condition of tax control. Economic and
organisational bases for increasing the efficiency of the taxation
system.

Keywords: tax, taxation system, efficient, tax relations, tax control.

AIIIOAOeEss

Iiuoei N. A. Iiauoaiea yooaeoeaiinoe nenoaiu iaeiaiiaeiaeaiey —
?oeiienue.

Aeenna?oaoeey ia nieneaiea o/aiie noaiaie eaiaeeaeaoa yeiiiie/aneeo
iaoe ii niaoeeaeueiinoe 08.04.01- oeiainu, aeaiaaeiia ia?auaiea e
e?aaeeo. — Einoeooo yeiiiie/aneiai i?iaiice?iaaiey IAI Oe?aeiu, Eeaa,
1999.

Aeenna?oaoeey iinayuaia aii?inai iiauoaiey yooaeoeaiinoe
iaoeeiiaeueiiai iaeiaiiaeiaeaiey. Aeooaeueiinoue e iaioeiaeiinoue eo
?aoaiey i/aaeaeiu. I?e niioaaonoaee ioa/anoaaiiie iaeiaiaie nenoaiu ii
iaai?o iaeiaia ie?iaui noaiaea?oai iia ioee/aaony e?aeia ieceie
yooaeoeaiinoueth: ia iaania/eaaao aeieaeiie ia?ie oaeiaeaoai?aiea
iaiaoiaeeiuo ainoaea?noaaiiuo e nioeeaeueiuo iio?aaiinoae, ia
niaeaenoaoao i?aiaeieaieth yeiiiie/aneiai e?ecena, a a ioaeaeueiuo
neo/ayo aeaaea noaiiaeony i?aiyonoaeai ia iooe ?aoaiey yoeo aii?inia.

Iauee yeiiiie/aneee e?ecen, ioaaoeaoee Oe?aeio, nouanoaaiii oneiaeiyao
?acaeoea iaeiaiauo ioiioaiee. Iaiaoiaeeiinoue aacioeaaaoaeueiiai ?aoaiey
iaioeiaeiuo caaea/ noaiiaeony i?e/eiie ?yaea i?in/aoia e ioeaie i?e
oi?ie?iaaiee iaeiaiaie iieeoeee. Ii ia?yaeo n yoei, enneaaeiaaiea
iicaieeei naeaeaoue auaiae, /oi iiiaea i?iaeaiu ioa/anoaaiiiai
iaeiaiiaeiaeaiey iaoneiaeaiu iaaeinoaoi/iui o?iaiai iao/iiai
iaania/aiey, a oaeaea ionoonoaeai eiiieaeniiai iiaeoiaea e
?aoi?ie?iaaieth. A yoie nayce, aace?oynue ia ?anniio?aiee ecaanoiuo
yeiiiie/aneeo oai?ee i iaeiaao e eo ?iee a ?aaoee?iaaiee yeiiiieee,
iniaia aieiaiea oaeaeaii enneaaeiaaieth oai?aoe/aneeo iniia
iaeiaiiaeiaeaiey n o/aoii ?aaeueiuo ianoiyoaeuenoa ia?aoiaeiiai
ia?eiaea. Ooi/iaiea iniiaiuo iaoiaeieiae/aneeo iiaeoiaeia, niaea?aeaiey
e ii?aaeaeaiee iaeiaa, iaeiaiaie nenoaiu, eo ooieoeee, oii?yaei/aiea
i?eioeeiia iino?iaiey iaeiaiaie nenoaiu iieiaeaiu a iniiao ?ac?aaioee
?aeiiaiaeaoeee ii iaeiaiaiio ?aoi?ie?iaaieth.

Ia iniiaa ia?aniio?a iiaeoiaeia e ioeaiea, nenoaiaoecaoeee noaiiaeaiey e
?acaeoey iaoeeiiaeueiiai iaeiaiiaeiaeaiey, niioaaonoaey
ooiaeaiaioaeueiui i?eioeeiai auyaeaiu enoiee iioa?e ei nenoaiiinoe;
noi?ioee?iaaiu i?aaeeiaeaiey ioiineoaeueii iiauoaiey iao/iie
iainiiaaiiinoe caeiiiaeaoaeuenoaa i iaeiaiaie nenoaia. ?ac?aaioaii
i?eioeeieaeueiia iai?aaeaiea ?aoi?ie?iaaiey iaeiaiaie nenoaiu,
aace?othuaany ia aeinoeaeaiee acaeiinayce aa ninoaaeythueo. Aeey
n?aaiaiey auaeaeaiu ioaeaeueiua oeiu iaeiaiauo nenoai, eioi?ua
?acee/athony i?eioeeiaie iino?iaiey, o?iaiai ?acaeoey i?yiiai e
iai?yiiai iaeiaiiaeiaeaiey, a oaeaea oa?aeoa?enoeeaie nayce n AAI. Aeey
aeinoeaeaiey yooaeoeaiinoe iaeiaiaua i?aia?aciaaiey i?aaeeaaaaony
inouanoaeyoue a i?aaeaeao eiie?aoii eca?aiiie nenoaiu.

I?iaiaeece?iaaia yooaeoeaiinoue auiieiaiey iaeiaaie oeneaeueiie e
noeioee?othuae ooieoeee. Ia?niaeoeau ?acaeoey iaeiaiiaeiaeaiey naycaiu n
i?eia?aoaieai nenoaiith /a?o oeneaeueii-noeioee?othuaai oa?aeoa?a.
I?aaeeiaeai ?yae ?aeiiaiaeaoeee ii naaeaine?iaaieth oeneaeueiie e
noeioee?othuae i?eaioaoeee a iaeiaiiaeiaeaiee.

?ane?uoa naycue i?iaeai iaeiaiiaeiaeaiey n ninoiyieai iaeiaiaiai
eiio?iey. Auyaeaii, /oi ianiioaaonoaea eioa?ania noi?ii iaeiaiauo
ioiioaiee – eeth/aaie oaeoi?, iaoneaaeeaathuee eo iaaeinoaoi/ioth
yooaeoeaiinoue. Iainiiaaia eiioeaioeey acaeiiaeaenoaey a iaeiaiauo
ioiioaieyo iaaeaeo ainoaea?noaii e iaeiaiieaoaeueueeii. Aa ?aaeecaoeey
o?aaoao ?aoi?ie?iaaiey aeayoaeueiinoe iaeiaiauo i?aaiia e iniaaiii
iiae?acaeaeaiee ii ?aaioa n iaeiaiieaoaeueueeaie, a oaeaea oi?ie?iaaiey
iaeiaiaie eoeueoo?u a iauanoaa. ?ac?aaioaiu eiie?aoiua i?aaeeiaeaiey ii
niaa?oainoaiaaieth i?aaiecaoeeiiiuo iniia iiauoaiey yooaeoeaiinoe
iaoeeiiaeueiie nenoaiu iaeiaiiaeiaeaiey.

Eeth/aaua neiaa: iaeia, nenoaia iaeiaiiaeiaeaiey, yooaeoeaiinoue,
iaeiaiaua ioiioaiey, iaeiaiaue eiio?ieue.

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