Вiдшкодування податку на додану вартiсть в Українi — практика, проблеми та перспективи (диплом)

?icae?e ? . Oai?aoeei-i?aai?caoe?ei? canaaee ni?aaeyiiy iiaeaoeo ia
aeiaeaio aa?o?noue.

1.1 Aeiiii?/ia nooue , i?ecia/aiiy oa o?neaeueia ?ieue iiaeaoeo ia
aeiaeaio aa?o?noue.

Iaeiei ?c ??ciiaeae?a oi?aa?naeueieo aeoeec?a ? iiaeaoie ia aeiaeaio
aa?o?noue.

Aeoeece — oea iai?yi? iiaeaoee, ye? anoaiiaeththoueny o aeaeyae?
iaaeaaaee aei oe?ie. Aiie oa?aeoa?i? aeey nenoaie ?eieiaiai
oe?iiooai?aiiy, i?e yeiio aea?aeaaa i?yii iaeaea ia ao?o/a?oueny a oeae
i?ioean. Aiia anoaiiaeth? o?eueee iaaeaaaeo aei oe?ie, ui oa?aeoa?eco?
?? aeio?ae, yeo a?aen?ea? a?ae ianyao ?aae?caoe?? oiaa??a. Naia neiai
“aeoeec”, ui iioiaeeoue a?ae eaoeinueeiai “accido”, icia/a? a?ae??caoe,
a?aen?eaoe. Caeaaeii a?ae ioiieaiiy oiaa??a iiiaeaoeoaaiiy, aeoeece
iiae?eythoueny ia: niaoeeo?/i? e oi?aa?naeuei?.

Niaoeeo?/i? aeoeece aeieeee iaaaaaoi ?ai?oa i?ae oi?aa?naeuei?.
Oa?aeoa?ieie ?o, ?enaie ? iaiaaeaiee ia?ae?e oiaa??a ii yeeo aiie
noyaothoueny, oa aeeoa?aioe?eiaai? noaaee ii ie?aieo a?oiao oiaa??a.

?noi??y oi?aa?naeueieo aeoeec?a, aa?a na?e ii/aoie eeoa a iaoiio
noie?oo?, a?ae niaoeeo?/ieo aiie a?ae??ciythoueny oi?aa?naeueieie
noaaeaie ia an? oiaa?e oa oe?ieith aacith iiiaeaoeoaaiiy. Iioe?aiiy
oi?aa?naeueieo aeoeec?a coiiaeaia ?yaeii /eiiee?a. Oe?iea aaca
iiiaeaoeoaaiiy caaacia/o? no?ee? iaaeoiaeaeaiiy a athaeaeao , ye? ia
caeaaeaoue a?ae ci?i a oiiaeiaaiiyo niiaeeaa/?a oa ani?oeiaio?
?aae?ciaaieo oiaa??a. Oi?aa?naeuei? noaaee iieaaoothoue eiio?ieue
iiaeaoeiaei i?aaiai, ca i?aaeeuei?noth nieaoe iiaeaoeo. Oae? aeoeece
aeiaie? iaeo?aeuei? aei i?ioean?a oe?iiooai?aiiy, ine?eueee iiaeaoeiaee
oyaa? ??aiii??ii ?iciiae?ey?oueny i?ae on?ia a?oiaie oiaa??a. Iaaeie?eii
oi?aa?naeueieo aeoeec?a ? i?aeaeuaiiy i?ae ?oi?i aieeaii caaaeueiiai
??aiy oe?i o e?a?i?, aea aiie aaiaeyoueny aai, aea ia ieo
i?aeaeuothoueny noaaee, a oaeiae ?aa?aneai?noue o nioe?aeueiiio aniaeo?.
Oiaoi, iiaeaoie ia aeiaeaio aa?o?noue ciaioo? caaaeueiee ianya
niiaeeaaiiy oiaa??a ? o naith /a?ao, ciaiooth/e ae?iaieoeoai.

Iiaeaoie ia aeiaeaio aa?o?noue niea/o?oueny ia an?o aoaiao ?ooo oiaa??a,
ia`?eoii iiiaeaoeoaaiiy aenooia? aeiaeaia aa?o?noue, yea ? /anoeith
iiaii? aa?oino? oiaa?o /e iineoae. Iiaia aa?o?noue ia? oae? neeaaeia?
/anoeie : ii-ia?oa, aa?o?noue ne?iaeie, iaoa??ae?a oa iineoa ae?iaie/iai
oa?aeoa?o, ui a?aeiinyoueny ia nia?aa?o?noue; ii-ae?oaa, ca?ia?oia ieaoa
i?aoe?aiee?a, ye? caeiathoueny aeaioiaeaiiyi oeueiai oiaa?o /e iaaeaiiyi
iineoa; ii-o?ao?, i?eaooie. I/aaeaeii, ui ia?oa neeaaeiaa /anoeia
aa?oino? oiaa?o /e iineoae ia caeaaeeoue a?ae coneeue aeaioiaethaa/a,
aiia nooi a?eoiaoe/ii aeeth/a?oueny a iiaio aa?o?noue oiaa?o /e
iineoae. O naith /a?ao, ca?ia?oia ieaoa e i?eaooie ? oeie /anoeiaie
iiaii? aa?oino?, ye? noai?ththoueny ia oeueiio aoai? a i?ioean?
ae?iaieoeoaa, a oiio ? aeiaeaiith aa?o?noth [12.165].

Iiaeaoie ia aeiaeaio aa?o?noue iioe?aiee o e?a?iao Cao?aeii? ?a?iie. A
Oe?a?i? iiaeaoie ia aeiaeaio aa?o?noue aoa aaaaeaiee a 1992 ?. *iio naia
a?i , iaaoa oaei? iiioey?iino?? ?icaeyiaii eiai ia?aaaae oa iaaeie?ee.

Iiaeaoie ia aeiaeaio aa?o?noue ia? aenieo aoaeoeai?noue ?c o?neaeueii?
oi/ee ci?o. Oe?iea aaca iiiaeaoeoaaiiy, yea aeeth/a? ia o?eueee oiaa?e,
aea e ?iaioe e iineoae, caaacia/o? iaae?ei?noue oa noaa?euei?noue
athaeaeaoieo iaaeoiaeaeaiue a?ae oeueiai iiaeaoeo. Oi?aa?naeuei? noaaee
iieaaoothoue, ye ia/eneaiiy iiaeaoeo aeey eiai ieaoiee?a, oae ?
eiio?ieue iiaeaoeiaeo i?aai?a ca i?aaeeuei?noth oa nai?/ani?noth nieaoe
inoaiiueiai. Noyaiaiiy iiaeaoeo ia aeiaeaio aa?o?noue ia an?o aoaiao
?ooo oiaa??a, ?ia?o , iineoa ia? iane?aeeii ??aiii??iee ?iciiae?e
iiaeaoeiaiai oyaa?y i?ae on?ia noa`?eoaie ainiiaea?nueei? ae?yeueiino?.
E??i oiai, iiiaeaoeoaaiiy aeiaeaii? aa?oino?, a ia ianyao ?aae?caoe??,
nieaoa iiaeaoeo i?iii?oe?eia aa?oino?, ciiao noai?aii? naia ia oeueiio
aoai? ae?iaieoeoaa oiaa?o, iaaeeaeathoue iiaeaoie ia aeiaeaio aa?o?noue
aei i?yieo iiaeaoe?a ?c oi/ee ci?o i?ia?aneaiino? ia`?eoa
iiiaeaoeoaaiiy.

Iaaeie?eaie iiaeaoeo ? cia/iee eiai aieea ia caaaeueiee ??aaiue oe?i oa
?aa?aneai?noue, iniaeeai uiaei iaeicaaacia/aieo aa?noa ianaeaiiy.

Ia/eneaiiy aeiaeaii? aa?oino? ia eiaeiiio aoai? ae?iaieoeoaa oiaa??a ?
iaaeaiiy iineoa aea? ciiao oieeiooe iiaea?eiiai iiiaeaoeoaaiiy ?
noai?th? oiiae aeey ??aiii??iiai aeeth/aiiy iiaeaoeo a oe?ie oiaa??a oa
iineoa ia an?o aoaiao ?o, ae?iaieoeoaa e ?aae?caoe??.

Ia ia?oiio aoai? iiiaeaoeiao?oueny ae?o/ea a?ae ?aae?caoe?? i?iaeoeoe??.
I?e ?? cae?eniaii? (aecia/aii? oaeoo i?iaeaaeo) o neeaae? ae?o/ee a?ae
?aae?caoe?? aei noa`?eoa ainiiaea?thaaiiy iaaeoiaeeoue ? iiaeaoie ia
aeiaeaio aa?o?noue, niea/aiee iieoioeai oe??? i?iaeoeoe??. Ioaea, ia
aeaiiio aoai? noa`?eo ainiiaea?thaaiiy iaea?aeo? iiaeaoie ia aeiaeaio
aa?o?noue, aiane?aeie /iai a iueiai aeieea? iiaeaoeiaa ciaia`ycaiiy.

Ia ae?oaiio aoai? noa`?eo ainiiaea?thaaiiy i?e i?eaeaaii? iaoa??aeueieo
?ano?n?a niea/o? iiaeaoie ia aeiaeaio aa?o?noue. Aiane?aeie oaei?
iia?aoe?? ca?aeii c i?eeiyoith oa?i?iieia??th o iueiai aeieea?
iiaeaoeiaee e?aaeeo. Aei athaeaeaoo ieaoieeii iiaeaoeo ia aeiaeaio
aa?o?noue ia?a?aoiao?oueny ??cieoey, ui aeieea? i?ae iiaeaoeiaei
ciaia`ycaiiyi ? iiaeaoeiaei e?aaeeoii. O ?ac?, eiee ca ?acoeueoaoaie
ca?oiiai ia??iaeo ??cieoey i?ae caaaeueiith noiith iiaeaoeiaeo
ciaia`ycaiue, ui aeieeee o ca`yceo c aoaeue-yeei i?iaeaaeai oiaa??a,
?ia?o, iineoa ? noiith iiaeaoeiaiai e?aaeeoo ca?oiiai ia??iaeo ?
a?ae`?iiith, oi oaea ??cieoey i?aeeyaa? a?aeoeiaeoaaiith ieaoieeo
iiaeaoeo c athaeaeaoo [14.38].

O aeaiee /an ?c ??cieo i?e/ei, o ian iaeaea an? iiaeaoee ni?eeiathoueny
iaaaoeaii, aea iaea?eueoeo ia??eaiue cacia? iiaeaoie ia aeiaeaio
aa?o?noue. Iei ia caaeiaieaii? i?aeoe/ii an? ainiiaea?nuee? no?oeoo?e,
iniaeeai aa?a?iiai ni?yioaaiiy. A?aeiii, ui iiaeaoie ia aeiaeaio
aa?o?noue ia? aooe iaeo?aeueiei aei ae?iaieea, ia aieeaaoe ia eiai
o?iainiaee noai, ?acoeueoaoe ainiiaea?thaaiiy, ine?eueee a?i ? iai?yiei
iiaeaoeii ? eiai ?aaeueieie ieaoieeaie aenooiathoue niiaeeaa/? e?ioeaai?
i?iaeoeoe??. Ca?aeii Caeiio Oe?a?ie “ I?i iiaeaoie ia aeiaeaio aa?o?noue
“ ieaoieeaie iiaeaoeo — yaey?oueny iniaa, yea ca?aeii ?c caeiiii
ciaia`ycaia cae?enithaaoe oo?eiaiiy oa aianaiiy aei athaeaeaoo iiaeaoeo,
ui niea/o?oueny iieoioeai. A caeaaeiino? a?ae i?eeiyoeo o e?a?i? ii?i,
aea canoiniao?oueny iiaeaoie ia aeiaeaio aa?o?noue, noa`?eoe
ainiiaea?thaaiiy a yeeo ianya i?iaeaaeo ia ia?aaeuo? caeiiiaeaa/i
anoaiiaeaii? noie, ia ? ieaoieeaie iiaeaoeo. Oaeee ii?yaeie
canoiniao?oueny c o??? i?e/eie, ui eiio?iethth/? i?aaie i?inoi ia a
ciic? aoaeoeaii i?ine?aeeoaaoe noyaiaiiy oeueiai iiaeaoeo c? cia/ii?
e?eueeino? iaaaeeeeo ieaoiee?a, ye? aei oiai ia aeathoue nooo?aeo noi
aeiaeaoeiaeo iaaeoiaeaeaiue aei athaeaeaoo. Oiio c o?neaeueii? oi/ee
ci?o aeo?aoe ia iiiaeaoeoaaiiy oeeo ieaoiee?a, iiaeooue ia?aaeueoe
aeioiaee a?ae iiaeaoeo ia aeiaeaio aa?o?noue; ii-ae?oaa, o oaeeo
ieaoiee?a a?eueoa iiaeeeaino? aeey oiai, uia ooeeeoeny a?ae nieaoe
iiaeaoeo.

Ia i?aaeeueia ?icoi?iiy noo? iiaeaoeo ia aeiaeaio aa?o?noue ia? ia
o?eueee oai?aoe/ia cia/aiiy, a e iiaea i?ecaiaeeoe aei iiieeeiaeo
i?aeoe/ieo aeniiae?a.

?icaeyiaii oaia? oeae iiaeaoie ?c o?neaeueii? oi/ee ci?o. Iiaeaoie ia
aeiaeaio aa?o?noue — iaeei c iniiaieo iiaeaoe?a, ui caaacia/o?
iaaeoiaeaeaiiy aei Aea?aeaaiiai athaeaeaoo Oe?a?ie.

Aeioiaee athaeaeaoo a?aeia?aaeathoue aeiiii?/i? a?aeiineie, ye?
aeieeathoue o aea?aeaa? c i?aei?e?inoaaie, i?aai?caoe?yie oa
a?iiaaeyiaie o i?ioean? oi?ioaaiiy athaeaeaoiiai oiiaeo. Oi?iith
aeyaeaiiy oaeeo aeiiii?/ieo a?aeiinei ? ??ciiiai?oi? aeaee ieaoaae?a,
a?ae?aooaaiue i?aei?e?inoa ? i?aai?caoe?e, ianaeaiiy a athaeaeao
aea?aeaae , a ?o iaoa??aeueii ?a/iaei ao?eaiiyi — eiooe, iia?e?ciaai? o
athaeaeaoiee oiiae . Athaeaeaoi? aeioiaee, c iaeiiai aieo, ?
?acoeueoaoii ?iciiae?eo aa?oino? noni?eueiiai i?iaeoeoo i?ae ??cieie
o/anieeaie a?aeoai?thaaeueiiai i?ioeano, a c ae?oaiai ia`?eoii
iiaeaeueoiai ?iciiae?eo eiioeaio?iaaii? o ?oeao aea?aeaae aa?oino?,
ine?eueee inoaiiy aeei?enoiao?oueny aeey oi?ioaaiiy athaeaeaoieo oiiae?a
oa?eoi??aeueiiai, aaeocaaiai oa oe?eueiaiai i?ecia/aiiy.

Neeaae athaeaeaoieo aeioiae?a, oi?ie iia?e?caoe?? eioo?a aei athaeaeaoo
caeaaeaoue a?ae nenoaie e iaoiae?a ainiiaea?thaaiiy, a oaeiae a?ae
ae??ooaaieo noni?euenoaii aeiiii?/ieo caaaeaiue.

Aea?aeaaiee athaeaeao Oe?a?ie ia 2002 ?. noi?iiaaii c o?aooaaiiyi
Iineaiiy I?aceaeaioa Oe?a?ie aei Aa?oiaii? ?aaee Oe?a?ie “Oe?a?ia —
iinooi o OO? noie?ooy. No?aoaa?y aeiiii?/iiai ? nioe?aeueii ?icaeoeo ia
2000-2004 ?iee“, oa noaaeaieo Aa?oiaiith ?aaeith Oe?a?ie iniiaieo
iai?yi?a athaeaeaoii? iie?oeee ia 2002 ?., iieiaeaiue I?ia?aie
ae?yeueiino? Eaa?iaoo I?i?no??a Oe?a?ie oa cae?enithaaieo O?yaeii
caoiae?a ii noaa?e?caoe?? nioe?aeueii — aeiiii?/iiai noaio a e?a?i?.

Ca ?ic?aooieaie ianya aeioiae?a Aea?aeaaiiai athaeaeaoo Oe?a?ie o 2002
?. a?ae ??cieo iiaeaoeiaeo ieaoaae?a,neeaaeaoeia 29574332,7 oen.
a?eaaiue (oaae. 1.1.).

Oaaeeoey 1.1.

Iiaeaoeia? iaaeoiaeaeaiiy Aea?aeaaiiai athaeaeaoo Oe?a?ie ia 2002 ??e
[1.32].

oen. a?i.

? Aeae ieaoaaeo Anueiai Caaaeueiee oiiae Niaoe?aeueiee oiiae

1 Iiaeaoie ia aeiaeaio aa?o?noue 12887831,7 12887831,7 —

2 Iiaeaoie ia i?eaooie i?aei?e?inoa 10213771,0 10043326,0 170445,0

3 Aeoeeciee ca?? 3218150,0 2515256,0 701894,0

4 Ieoi 2054700,0 2011800,0 42900,0

5 ?io? iiaeaoeia? iaaeoiaeaeaiiy 1199880 713840 487040

6 Anueiai iiaeaoeiaeo iaaeoiaeaeaiue 29574332,7 28172053,7 1402279,0

sse aeaeii c oaaeeoe? 1.1. iiaeaoie ia aeiaeaio aa?o?noue o iiaiiio
ianyc? ca?aoiao?oueny aei caaaeueiiai oiiaeo Aea?aeaaiiai athaeaeaoo, a
?io? iiaeaoee, cai?e e iaia`yceia? ieaoaae? /anoeiai a?aeiinyoueny aei
niaoe?aeueiiai oiiaeo athaeaeaoo .Ia 2002 ?. iiaeaoie ia aeiaeaio
aa?o?noue ca i?iaiicieie ?ic?aooieaie o noi? 12887831,7 oen. a?eaaiue
caeeoa?oueny iaeaaaii?oei aeio?aeiei aeaea?aeii aea?aeaaiiai athaeaeaoo.

Aeey e?auiai ?icoi?iiy aieeao iniiaieo iiaeaoe?a ia aeioiaee aea?aeaae
?icaeyiaii ?en. 1.1.

?en. 1. SEQ ?en1. \* ARABIC 1 . No?oeoo?a iiaeaoeiaeo iaaeoiaeaeaiue
aei Aea?aeaaiiai athaeaeaoo Oe?a?ie ia 2002 ?.

sse aeaeii c ?en. 1.1. iiaeaoie ia aeiaeaio aa?o?noue a?ae?a?a? cia/io
?ieue o oi?ioaaii? aeioiae?a athaeaeaoo (42 % a?ae iiaeaoeiaeo
iaaeoiaeaeaiue), /anoea aeoeeciiai cai?o noaiiaeoue 11%, a iiaeaoie ia
i?eaooie i?aei?e?inoa noaiiaeoue 35 %.

?ic?aooiie iiaeaoeo ia aeiaeaio aa?o?noue neeaaeathoue a?aeiia?aeii aei
iieaciee?a, ?ic?iaeaieo I?i?noa?noaii aeiiii?ee oa eii?oaoaie ii
aeiiii?oe? iae(i?nuee)aea?aeaaei?i?no?aoe?? c i?eaooeo, oiiaeo
ca?ia?oii? ieaoe, aii?oecaoe?eieo a?ae?aooaaiue oa ?ioeo neeaaeiaeo
aeiaaaeaii? aa?oino?, c a?aooaaiiyi iaeaoo aeieoiaio?a uiaei
?aoi?ioaaiiy iiaeaoeiai? iie?oeee oa ia i?aenoaa? iniiaieo iieiaeaiue
Caeiio Oe?a?ie a?ae 03.04.97?. ? 168\97 — A? “ I?i iiaeaoie ia aeiaeaio
aa?o?noue “.

O 1998 ?. ieoiia aaaa iiaeaoeo ia aeiaeaio aa?o?noue o aaeiaiio
aioo??oiueiio i?iaeoeo? neeaaeaea 7,2 a?aenioea, o 1999 ?. — 6.6
a?aenioea, 2000 ?. — 6,2 a?aenioea [17.34]. A?aeiinia cieaeaiiy
iaaeoiaeaeaiue iiaeaoeo aei athaeaeaoo o 2000 ?. iiynith?oueny,
/anoeiai, ia?aoiaeii ia ?ic?aooiee c athaeaeaoii o?eueee a a?ioia?e
oi?i? aac i?iaaaeaiiy aca?iicae?e?a, ia?aaeuaiiy oaii?a c?inoaiiy noi
iiaeaoeo , cayaeaieo aei a?aeoeiaeoaaiiy, iaae oaiiaie c?inoaiiy
ia?aoiaaieo oa niea/aieo aei athaeaeaoo noi, oa ?yaeii ?ioeo oaeoi??a.

Ca ca?oieie aeaieie Aea?aeaaii? iiaeaoeiai? Aaei?i?no?aoe?? Oe?a?ie a
2001 ?ioe? ??cei ca?eueoeeiny a?aeoeiaeoaaiiy iiaeaoeo ii aenii?oieo
iia?aoe?yo. O?eueee i?aei?e?inoaa iaoaeo?a?? io?eiaee c athaeaeaoo 2.6
ie?ae. a?eaaiue o ca`yceo c? cia/iei c?inoaiiyi aenii?oo a?aeiia?aeii
aei Caeiio Oe?a?ie “I?i i?iaaaeaiiy aeiiii?/iiai aenia?eiaioo ia
i?aei?e?inoaao a??ie/i-iaoaeo?a?eiiai eiiieaeno Oe?a?ie “[13.17].

I?iaeiaaeo?oueny c?inoaiiy noi iaaei?iee iiaeaoeo ia aeiaeaio aa?o?noue,
i?e /iio any noia i?e?inoo ca aeaieie Aea?aeaaii? iiaeaoeiai?
Aaei?i?no?aoe?? Oe?a?ie aeiiouaia i?aei?e?inoaaie iaeeaii-aia?aaoe/iiai
eiiieaeno.

I?e oeueiio ne?ae iaoe ia oaac?, ui Caeiiii Oe?a?ie “I?i iiaeaoie ia
aeiaeaio aa?o?noue” c o?aooaaiiyi ci?i, aianaieo 2 aa?aciy 2000 ?ieo,
ia?aaeaa/aii, ui a ?ac? ianoa/? ca?aoiaaieo aei athaeaeaoo noi iiaeaoeo
ia aeiaeaio aa?o?noue aeey athaeaeaoiiai a?aeoeiaeoaaiiy,
aeei?enoiaoaaoe aeey oeueiai aeioiaee c ?ioeo aeaea?ae, ye?
ca?aoiaothoueny aei athaeaeaoo.

sseui i?iaiae?coaaoe aeai? oaaeeoe? 1.2, aeioiaee Aea?aeaaiiai
athaeaeaoo Oe?a?ie a?ae iiaeaoe?a, cai??a, iaia`yceiaeo ieaoaae?a ca
inoaii? /ioe?e ?iee, iiaeia ?iaeoe aeniiaie, ui ia aeaiee /an a Oe?a?i?
iiaeaoie ia aeiaeaio aa?o?noue a?ae?a?a? aaaeeeao ?ieue o o?iainiaeo
a?aeiineiao, ye? aeieeathoue i?ae aea?aeaaith e noni?euenoaii.

sse aeaeii c oaaeeoe?, a 1998 ?. /anoea iiaeaoeo ia aeiaeaio aa?o?noue
a?ae on?o iiaeaoeiaeo iaaeoiaeaeaiue noaiiaeea 76 a?aenioe?a , ui a
o?noue ?ac?a a?eueoa a?ae iaaeoiaeaeaiue aeoeeciiai cai?o. A 1999 ?ioe?
iiaeaoie ia aeiaeaio aa?o?noue oaae ia?aaeuoaaa iaaeoiaeaeaiiy a?ae
?ioeo ieaoaae?a ? a caaaeuei?e e?eueeino? iaaeoiaeaeaiue a?ae iiaeaoe?a
noaiiaea 52 a?aenioea, a o?noue ?ac?a a?eueoa a?ae iaaeoiaeaeaiue
iiaeaoeo ia i?eaooie i?aei?e?inoa. A 2000 — 2001 ??. niinoa??aa?oueny
aeayea ciaioaiiy aeioiae?a athaeaeaoo a?ae iiaeaoeo ia aeiaeaio
aa?o?noue, aea ia aeaiee iiiaio a?i ia?aaaaea? na?aae iiaeaoeiaeo
iaaeoiaeaeaiue.

Oaaeeoey 1.2.

Iaaeoiaeaeaiiy aei Aea?aeaaiiai athaeaeaoo Oe?a?ie ca 1998-2001 ??.
a?ae iiaeaoe?a, cai??a ? iaia`yceiaeo ieaoaae?a[8.35].

oen. a?i.

? Iacaa ieaoaaeo 1998 ?.

1999 ?. 2000 ?. 2001 ?.

1 Iiaeaoie ia aeiaeaio aa?o?noue 8756400 8302728

10065759

115422.6

2 Iiaeaoie ia i?eaooie i?aei?e?inoa —

1317270 6093023

5998266

3 Ieoi —

1587810

1649150

1576015

4 I?eaooeiaee iiaeaoie —

1160850 —

5 Aeoeeciee ca?? 1329963

2224526 1981913

2728623

6 Anueiai iiaeaoeiaeo iaaeoiaeaeaiue 11510269

15989266

20513567

23522610

Ia aeaeue, oa?aeoa?iith iciaeith nueiaiaeaiiy ? ii?ooaiiy iniiaieo
i?eioeei?a iiiaeaoeoaaiiy. Cie?aia, ii?ooaiiy i?eioeeio noaa?eueiino?
nenoaie iiiaeaoeoaaiiy, yeee caeeth/a?oueny a caaacia/aii? iaci?iiino?
iiaeaoe?a ? cai??a (iaia`yceiaeo ieaoaae?a) ? ?o noaaie, a oaeiae
iiaeaoeiaeo i?euea i?ioyaii athaeaeaoiiai ?ieo (noaooy Caeiio Oe?a?ie
“I?i nenoaio iiiaeaoeoaaiiy“) Ia a?aooaaiiy oeueiai i?aaeea a i?aeoeoe?
iiiaeaoeoaaiiy ? iino?eiei. Oae, iai?eeeaae, o 2000 ?ioe? i?eeiyoi
i?eaeecii 28 iii?aaie aei Caeiio Oe?a?ie “I?i iiaeaoie ia aeiaeaio
aa?o?noue“, ui i?eaiaeeoue aei cieaeaiiy iaaeoiaeaeaiue aei athaeaeaoo,
oneeaaeiaiiy aeey ieaoiee?a iiaeaoe?a, oi?ioaaiiy iaaaoeaiiai ?i?aeaeo
Oe?a?ie aeey ?iaanoi??a. Ii?ooaiiy i?eioeeio ??aiino?, iaaeiiouaiiy
i?iya?a iiaeaoeiai? aeene?ei?iaoe?? — caaacia/aii? iaeiaeiaiai i?aeoiaeo
aei noa`?eo?a ainiiaea?thaaiiy i?e aecia/aii? iaia`yce?a uiaei nieaoe
iiaeaoe?a ? cai??a.

O oeueiio ieai? ne?ae caa?iooe oaaao ia iiaeaoeia? i?eueae. Iai?eeeaae,
oe?e? aaeoc? ca?eueiaii? iiai?noth, aai a cia/i?e i??? a?ae nieaoe
iiaeaoeo ia aeiaeaio aa?o?noue (a??ie/i-iaoaeo?a?eiee eiiieaen,
noaeiiaoaeoaaiiy, niaoe?aeuei? aeiiii?/i? ciie , oa?eoi???
i??i?eoaoiiai ?icaeoeo ? o. ae. ).

1.2.Aoaie noaiiaeaiiy iiaeaoeo ia aeiaeaio aa?o?noue a Oe?a?i?.

Ooieoe?iioaaiiy iiaeaoeo ia aeiaeaio aa?o?noue o ia??iae noai?aiiy
Oe?a?inueei? aea?aeaae ? aei nueiaiaei?oiueiai /ano, iiaeia ?icae?eeoe
ia o?e aoaie.

Ia?oee aoai oa?aeoa?iee oei, ui i?e noai?aii? iiaeaoeiai? nenoaie
Oe?a?ie, aoa oaaaeaiee o ae?th a?ae 1 n?/iy 1992 ?. Caeii Oe?a?ie “I?i
iiaeaoie ia aeiaeaio aa?o?noue“. Oeei caeiiii ?aaeaiaiooaaany ii?yaeie
nieaoe e ia?aooaaiiy iiaeaoeo ia aeiaeaio aa?o?noue.

Ia oeueiio aoai? iiaeaoie ?icaeyaeaany, ye /anoeia iiainoai?aii?
aa?oino? ia eiaeiiio aoai? ae?iaieoeoaa oiaa??a, aeeiiaiiy ?ia?o,
iaaeaiiy iineoa, ui iaaeoiaeeoue aei athaeaeaoo i?ney ?o ?aae?caoe??.

A oeae ia??iae ia`?eoii iiiaeaoeoaaiiyi iiaeaoeii ia aeiaeaio aa?o?noue
yaeyeenue iai?ioe ii ?aae?caoe?? ia oa?eoi??? Oe?a?ie.

Iiiaeaoeiaoaaiee iai?io ia/enethaaany, aeoiaey/e c aa?oino? ?aae?ciaaieo
oiaa??a, aeeiiaieo ?ia?o, iaaeaieo iineoa. I?e cae?eniaii? noa`?eoii
ainiiaea?thaaiiy iina?aaeieoeueeeo iineoa, iiiaeaoeiaoaaiei iai?ioii
yaeyeanue noia aeioiaeo , iaea?aeaiiai o aeaeyae? iaaeaaaie, aeiaai?iae,
cai??a. O i?aei?e?inoa ?icae??aii? oi?a?ae? iiiaeaoeiaoaaiee iai?io —
oea ??cieoey i?ae oe?iaie ?o ?aae?caoe?? ? oe?iaie, ca yeeie aiie
i?iaiaeyoue ?ic?aooiee c iinoa/aeueieeaie, aeeth/ath/e noio iiaeaoeo ia
aeiaeaio aa?o?noue[9.97].

Aeey oeueiai aoaio oa?aeoa?ia oa, ui cia/ia e?euee?noue ainiiaea?nueeeo
iia?aoe?e ca?eueiyeeny a?ae nieaoe iiaeaoeo.

Aeaye? c ieo iaaaaeaii ieae/a: aenii?o oiaa??a, aeeth/ath/e iineoae ii
o?ainii?ooaaiith, iaaaioaaeaiith, ?icaaioaaeaiith, ia?aaaioaaeaiith
oiaa??a, ui aenii?oothoueny; iaaeaiiy iineoa i?nueeei ? i?ei?nueeei
o?ainii?oii; eaa?oe?ia ieaoa; aeani?noue iaeia, ui aeei?enoiao?oueny
aiane?aeie i?eaaoecaoe??; iia?aoe?? ii no?aooaaiith e ia?ano?aooaaiith;
iia?aoe??, ui noinothoueny ia?ao aaethoe, a?ioae ? aaieiio?a, ca
aeiyoeii oeo, ui aeei?enoiaothoueny a ioi?ciaoe/ieo oe?eyo, a oaeiae
ia?a oe?iieo iaia??a; ?aae?caoe?y iiooiaeo ia?ie oa ?ioeo iiae?aieo
ciae?a; iineoae o noa?? ia?iaeii? ina?oe; aeaea/a, iaea?aeaiiy iaoaio?a,
aaoi?nueeeo i?aa, e?oeaic?e; iineoae onoaiia eoeueoo?e ? ienoaoeoa;
aeeoy/a oa?/oaaiiy, ui ?aae?co?oueny iiei/ieie eooiyie; i?iaeoeoe
oa?/oaaiiy aeey oai?eo ae?aaaoii; aeaeo?iaia?a?y; ioo?aee aeey
a?aeii/eieo oa e?eoaaiiy oa ?io?.

?nioaaei aea? noaaee iiaeaoeo, ia?oa a ?ici??? 28 a?aenioea aei
iiiaeaoeiaoaaiiai iai?ioo, a ae?oaa 22 a?aenioea. I?e ?aae?caoe??
oiaa??a, ?ia?o, iineoa ca ?aaoeueiaaieie oe?iaie e oa?eoaie, ui
aeeth/athoue iiaeaoie, canoiniaoaaeanue noaaea a ?ici??? 22 a?aenioea.

Noia iiaeaoeo ia aeiaeaio aa?o?noue, ui i?aeeyaaea nieao? aei
athaeaeaoo, aecia/aeany, ye ??cieoey i?ae noiaie iiaeaoeo, iaea?aeaieie
a?ae iieoioe?a ca ?aae?ciaai? oiaa?e e noiaie iiaeaoeo, niea/aieie
iinoa/aeueieeai ca iaoa??aeuei? ?ano?ne, iaeeai, ?iaioe, iineoae
aa?o?noue yeeo a?aeiineoueny ia aeo?aoe ae?iaieoeoaa oa ia?ao. O ?ac?
yeui noia iiaeaoeo, yea niea/aia iinoa/aeueieeai, ia?aaeuo? io?eiaiee
iiaeaoie a?ae iieoioe?a, oi ??cieoey, ui aeieea?, ca?aoiao?oueny a
?aooiie /a?aiaeo ieaoaae?a aai a?aeoeiaeiao?oueny.

Nieaoa iiaeaoeo ia aeiaeaio aa?o?noue i?iaiaeeeanue uii?ny/ii, aeoiaey/e
c oaeoe/ieo iai?io?a ii ?aae?caoe?? oiaa??a ca ieioeee eaeaiaea?iee
i?nyoeue, ia i?ci?oa 15 /enea ianooiiiai i?nyoey. Aeaoith cae?eniaiiy
iai?ioo aaaaeaany aeaiue iaaeoiaeaeaiiy eioo?a ca oiaa?e aai aeaiue
a?aeaaioaaeaiiy i?iaeoeoe??.

Ieaoieeaie iiaeaoeo ia aeiaeaio aa?o?noue aaaaeaeeny th?eaee/i? iniae,
ui cae?eniththoue ae?iaie/o oa ?ioo eiia?oe?eio ae?yeuei?noue, a oaeiae
iniae ye? caeiathoueny i?aei?e?iieoeueeith ae?yeuei?noth, yeui ianya
?aae?caoe?? ?o oiaa??a ia?aaeuoaaa 100 oen. ea?aiaaioe?a ia ??e.

Ae?oaee aoai, oa?aeoa?iee oei, ui a?aeaoeeny ci?ie a ii?yaeeo ni?aaeyiiy
iiaeaoeo ia aeiaeaio aa?o?noue o ca`yceo c aaaeaiiyi a ae?th 6 n?/iy
1993 ?. Aeae?aoo Eaa?iaoo I?i?no??a Oe?a?ie “I?i iiaeaoie ia aeiaeaio
aa?o?noue“. Ca?aeii oeueiai aeieoiaioa aei ia`?eo?a iiaeaoeo ia aeiaeaio
aa?o?noue iaeaaeaee: iai?ioe c ?aae?caoe?? oiaa??a, ?ia?o, iineoa; ieoia
aa?o?noue ?iii?oieo oiaa??a, aaacaieo ia oa?eoi??th Oe?a?ie.

Naia a oeae ia??iae aoei ci?iaii noaaee a?ae 28 a?aenioe?a aei 20
a?aenioe?a iiiaeaoeiaoaaiiai iai?ioo. Oaeiae ia oeueiio aoai?
a?aeaoeeny ci?ie uiaei anoaiiaeaiiy i?i?iaeueiiai ianyao ?aae?caoe??,
i?aei?e?inoaaie, a oaeiae a?iiaaeyiaie, ca?aeii yeiai aiie ia yaeyeeny
ieaoieeaie iiaeaoeo, a?aeiia?aeii aei aeae?aoo — oea 500 oen. e?a. ia
??e. Oaea i?aeaeuaiiy i?i?iaeueiiai ??aiy ?aae?caoe?? ( a?ae 100
oen.e?a. aei 500 oen. e?a. ) iia`ycaia c ?ioeyoe?eieie i?ioeanaie, ye?
a?aeaoaaeenue a e?a?i?.

Oaeoe/ii ia ci?ieany ia?ae?e ca?eueiaieo a?ae iiaeaoeo iia?aoe?e.

Aoei oaeiae ooi/iaii ii?yaeie ia/eneaiiy e nieaoe iiaeaoeo, a naia, o
?ic?aooieiaeo aeieoiaioao ia ?aae?caoe?th oiaa??a iio??aii aoei noio
iiaeaoeo aeacoaaoe ie?aiei ?yaeeii, a i?e ca?eueiaii? ?o a?ae iiaeaoeo,
o cacia/aieo aeieoiaioao , ?iaeoe iii?oeo “Aac iiaeaoeo ia aeiaeaio
aa?o?noue“. ?ic?aooieia? ieao?aei? aeieoiaioe, a yeeo noia iiaeaoeo ia
a?aeie?aieaia aai a ieo ia c?iaeaia iii?oea onoaiiaaie aaie?a ia
i?eeiaeany aei aeeiiaiiy.

Caeeoeeenue iaci?ii? aecia/aiiy uiaei ieaoiee?a iiaeaoeo ia aeiaeaio
aa?o?noue, oa no?iee aianaiiy iaiao?aeieo noi aei athaeaeaoo.

Oeae ii?yaeie ia caciaaaa nooo?aeo ci?i, aae aei i?eeiyooy 6 ea?oiy 1997
?. Caeiio Oe?a?ie “I?i iiaeaoie ia aeiaeaio aa?o?noue“. A?i coieiea
ae?th Aeae?aoo Eaa?iaoo I?i?no??a Oe?a?ie a?ae 26 a?oaeiy 1993 ?. “I?i
iiaeaoie ia aeiaeaio aa?o?noue”. I?eeiyooy iiaiai caeiio coiiaeaii oei,
ui ieioeee ii?iaoeaiee aeieoiaio oaea ia aeaaaa a?aeiia?ae? ia aaeeeo
e?euee?noue ieoaiue, iia`ycaieo c iiiaeaoeoaaiiyi iiaeaoeii ia aeiaeaio
aa?o?noue, ia a?aoiaoaaeany na?oiaa i?aeoeea canoinoaaiiy iiaeaoeo, a
i?eioeeiia? ieoaiiy nieaoe iiaeaoeo aei athaeaeaoo, ?aaoethaaeenue
eenoaie Aea?aeaaii? iiaeaoeiai? Aaei?i?no?aoe?? Oe?a?ie.

O?ao?e aoai iiaeia oa?aeoa?ecoaaoe, ye aoai oaeineiiaeaiiy iiaeaoeo ia
aeiaeaio aa?o?noue.

Aoei i?iaaaeaii ?aoi?ioaaiiy iiaeaoeo, a naia o iineeaii? eiio?ieth ca
noa`?eoaie ainiiaea?thaaiiy, inoaii? iiaeii? oaia? e??i aooaaeoa?nueeiai
iae?eo aanoe ua ? iiaeaoeiaee iae?e, a oaeiae iiaeii? ca?a?no?oaaoenue a
iiaeaoeiaiio i?aai?, ye ieaoieee iiaeaoeo ia aeiaeaio aa?o?noue.

Iiaiaaaaeaiiyi ? canoinoaaiiy iiaeaoeiai? iaeeaaeii?. I?iaeaae ia?
oaia? noi?iaiaeaeoaaoenue iaaeaiiyi iieoioeth oaei? iaeeaaeii?. Aiia ia?
aeeiioaaoe aea? ooieoe??: aooe ca?oiei ? ?ic?aooieiaei iiaeaoeiaei
aeieoiaioii. Ia i?aenoaa? iiaeaoeiai? iaeeaaeii? o iiaeaeueoiio
cae?enith?oueny ?ic?aooiie iiaeaoeiaiai e?aaeeoo.

O ii??aiyii? c Aeae?aoii Eaa?iaoo I?i?no??a Oe?a?ie “ I?i iiaeaoie ia
aeiaeaio aa?o?noue“ o iiaiio caeii? aeineoue oe?iei iiaeaii ia?ae?e
iia?aoe?e, ui aeeth/athoueny aei ia’?eoa iiiaeaoeoaaiiy. Oeae ia?ae?e
?icoe?aii ? ca ?aooiie oiai, ui aei iueiai a?aeianaii ?yae iia?aoe?e,
uiaei yeeo ?ai?oa aoei ia?aaeaa/aii i?eueae c iiaeaoeo ia aeiaeaio
aa?o?noue. Oea, iai?eeeaae, ieaoa ca aeaeo?iaia?a?th, eaa?oe?ia ieaoa.

C`yaeeany, ii?yae ?c noaaeith a ?ici??? 20 a?aenioe?a ioeueiaa noaaea,
yea canoiniao?oueny aei ?yaeo iia?aoe?e, ye? ia?aaeaa/ai? Caeiiii
Oe?a?ie “I?i iiaeaoie ia aeiaeaio aa?o?noue”, na?aae yeeo aenii?o
oiaa??a ca ei?aeii. Cai?iaaaeaeaiiy ioeueiai? noaaee ii a?aeiioaiith aei
aeayeeo iia?aoe?e, aea? ciiao ieaoieeo a?aeoeiaeoaaoe ?ai?oa niea/aiee
iiaeaoie i?e eoi?ae? iaoa??ae?a aeey ae?iaieoeoaa i?iaeoeoe??. O
ca`yceo c oeei, ioeueiaa noaaea ? aeey ieaoieea aea?aei?oith, i?ae
io?eiaiiy i?euea, ine?eueee a?aeoeiaeoaaiiy c athaeaeaoo iiaeaoeo ia
aeiaeaio aa?o?noue ia a?aeaoaa?oueny i?e cae?eniaii? iia?aoe?e,
aeeth/aieo aei i?eueaiaiai ia?ae?eo.

A?aeaoeeny ci?ie a no?ieao nieaoe iiaeaoeo , ia oeueiio aoai? iiaeaoie
ia aeiaeaio aa?o?noue niea/o?oueny, aeoiaey/e c i?ny/iiai aai
eaa?oaeueiiai iiaeaoeiaiai ia??iaeo, a caeaaeiino? a?ae ianyao
?aae?caoe??.

Ia aeaiee /an ooieoe?iioaaiiy iiaeaoeo ia aeiaeaio aa?o?noue a Oe?a?i?
oea inoaii?e aoai eiai ?aoi?ioaaiiy e noaiiaeaiiy, i/?eo?oueny, ui
ne?aeoth/ee ianoaia i?ney i?eeiyooy Aa?oiaiith ?aaeith Oe?a?ie
Iiaeaoeiaiai eiaeaeno.

1.3. I?aeia?iaeiee aeina?ae ii ai?iaaaeaeaiith iiaeaoeo ia aeiaeaio
aa?o?noue.

Nenoaia iiaeaoe?a ? cai??a aieeaa? ia no?oeoo?o ? aeeiai?eo
ae?iaieoeoaa, i?enei?aiiy iaoeiai oaoi?/iiai i?ia?ano. Ca aeiiiiiaith
iiaeaoe?a iiaeia noeioethaaoe ae?eiao aeoeai?noue, i?iaiaeeoe
i?ioaeoe?eio aeiiii?/io iie?oeeo /e caaacia/oaaoe iiaio naiaiaeo ?eieo.
C?a?aiee aeniei ?icaeiooeie e?a?iaie aeina?ae aeei?enoaiiy e ?icaeoeo
iiaeaoeo ia aeiaeaio aa?o?noue, aeey caaacia/aiue o?iainiaeo
iaaeoiaeaeaiue aei athaeaeaoo e?a?ie. Aeei?enoiaoaaoe ?aaoethth/o
ooieoe?th iiaeaoeo, ui ia? aeey Oe?a?ie aaeeea i?aeoe/ia cia/aiiy. sse
oaea cacia/aeinue, oeae iiaeaoie ae?? a a?eueo i?ae a 50 e?a?iao na?oo.
Aia?oa a?i aoa ?ic?iaeaiee ? aaaaeaiee a ae?th a 1954 ?. o
O?aioe??[11.186].

A oe?e e?a?i? iiaeaoie ia aeiaeaio aa?o?noue iaaoa no/anii? oi?ie
1.01.1968 ?. eiee anooiea o neeo caeii ?66-10. Nai?th iaoith caeii
noaaea ia`?aeiaiiy, ni?iuaiiy ? ocaaaeueiaiiy ii?yaeeo noyaiaiiy e
ia/eneaiiy iiaeaoeo ia aeiaeaio aa?o?noue. O O?aioe?? oeae iiaeaoie ?
aaaeo/ith eaieith athaeaeaoii? nenoaie, ia iueiai i?eiaaea? aeecueei 40%
aeioiae?a oeaio?aeueiiai athaeaeaoo. Iiaeaoie ia aeiaeaio aa?o?noue
noyaothoue a aeioiaee oeaio?aeueiiai ? i?noeaaiai athaeaeao?a. Noaaee
iiaeaoeo iaea?eueo? i?ae on?ia e?a?iaie, a yeeo aaaaeaii iiaeaoie ia
aeiaeaio aa?o?noue. Ooieoe?iio? /ioe?e noaaee: iniiaia noaaea 18,6 — ia
an? aeaee oiaa??a ? iineoa, i?aeaeuaia noaaea 28 % aeei?enoiao?oueny
aeey aeayeeo oiaa??a ? iineoa (aaoiiia?e?, aeeiaieuei? oa othothiia?
ae?iae, ia?ooia??y, ie?ai? i?aaeiaoe ?iceio?), iiieaeaia noaaea — 7 %
anoaiiaeaia ia oiaa?e eoeueoo?iiai aaeeoeo ? noaaea 5.5 %
aeei?enoiao?oueny aeey oiaa??a ? iineoa ia?oi? iaiao?aeiino?.

Iiaeaoie ia aeiaeaio aa?o?noue noyaothoue nii/aoeo a aeioiaee
oeaio?aeueiiai athaeaeaoo, a iio?i /anoeia iinooia? a i?noeaaee
athaeaeao. Iiaeaoie aeei?enoiao?oueny aeey an?o oaiae i?iieneiaiai ?
oi?aiaiai oa?aeoa?o, ui caeeth/ai? o O?aioe??, aeeth/ath/e oa?eoi???
Ei?neee ? Iiiaei. Iia?aoe?? iia`ycai? ?c ciai?oi?i ?eieii ca?eueiaii?
a?ae iiiaeaoeoaaiiyi iiaeaoeii ia aeiaeaio aa?o?noue. Aacith
iiiaeaoeoaaiiy ? oe?ia, i?e oeueiio aeeth/athoueny aeo?aoe, ye? aaea
aoee iiiaeaoeiaai?. Oiaoi, ni?aaeyiiy iiaeaoeo cae?enith?oueny iaoiaeii
/anoeiaeo ieaoaae?a ia eiaeiiio aoai? ae?iaieoeoaa e ia?ao. ?iii?oiaai?
oiaa?e iaeeaaeathoueny ca aioo??oiueith noaaeith ? ca noaaeaie, ye?
ia?aaeaa/ai? ieoiei oa?eoii. Oai iiaeaoie ia aeiaeaio aa?o?noue ia?
caaaeueiee oa?aeoa? ioiieth? an? i?iaeaae? ? iieoiee oiaa??a, a oiio
/ene? ? o?, ye? cae?eniththoueny aeey aeanieo iio?aa, an? iia?aoe??
ia?ao e o?ainoa?e, ui ca?eueoothoue i?iaeoeoe?th eiiiai??, ?o
iaeaaeiaiiy, ia?ooii?noue.

Iieaoa iiaeaoeo ia aeiaeaio aa?o?noue aecia/a?oueny oa?aeoa?ii
cae?enithaaii? oaiaee ? ia a?aoiao? o?iainiaee noai iiaeaoeiieaoieea.
Noaaea iiaeaoeo ?aeeia iacaeaaeii aei oe?ie oiaa?o aei yeiai aiia
aeei?enoiao?oueny. Ia`?eoii iiiaeaoeoaaiiy ? i?iaeaaeia oe?ia oiaa?o /e
iineoae. C caaaeueii? noie ae?aoiao?oueny ?ici?? iiaeaoeo, niea/aiiai
iinoa/aeueieeai ne?iaeie e iai?aoaa?eeao?a.

I?e i?iaeaae? oiaa??a i?aei?e?inoai iiai?noth eiiiaino? an? nai? cao?aoe
ii nieao? iiaeaoeo ia aeiaeaio aa?o?noue ? aeiaea? iiaeaoie ia noai?aio
ia i?aei?e?inoa? aa?o?noue. Naia oey /anoeia iiaeaoeo, ui aeeth/a?oueny
a i?iaeaaeio oe?io ia?a?aoiao?oueny aei athaeaeaoo.

Aanue oyaa? iiaeaoeo eyaa? ia ia i?aei?e?inoai, a ia e?ioeaaiai
niiaeeaa/a aeaii? i?iaeoeoe??.

sse aaea cacia/aeiny, o O?aioe?? nai? aenie? noaaee oeueiai iiaeaoeo,
aea ? oaiaeaioe?y cieaeaiiy ?o aei na?aaeiuei?a?iiaenueeeo (14- 20 %).

A caeiiiaeaanoa? O?aioe?? ia?aaeaa/aii aeaa aeaee ca?eueiaiiy a?ae
iiaeaoeo ia aeiaeaio aa?o?noue: e?ioeaaa ? iiaeeeaa. Aei e?ioeaaiai
a?aeiineoueny eiiiainaoe?y iiaeaoeo ii aenii?oo oiaa??a ? eiiiainaoe?y a
?acoeueoao? ??cieo noaaie i?e eoi?ae? ? i?iaeaaeo. Ca?aeii caeiio
i?aei?e?inoaa iiaeooue ca?eueiyoeny a?ae nieaoe iiaeaoeo ia aeiaeaio
aa?o?noue a oiio aeiaaeeo, yeui ca iiia?aaei?e o?iainiaee ??e ?o, iai?io
ia ia?aaeuea 70 000 o?aie?a. E??i oiai, a?ae iiaeaoeo ia aeiaeaio
aa?o?noue ca?eueiythoueny: ae?yeuei?noue aea?aeaaieo onoaiia, iai?aaeaia
ia cae?eniaiiy aaei?i?no?aoeaieo, nioe?aeueieo, aeoiaieo, eoeueoo?ieo ?
nii?oeaieo ooieoe?e; iaaeeoeeia ? ina?oa; aeaye? “a?euei? i?ioan??“:
i?eaaoia aeeeaaeaoeueea ae?yeuei?noue, i?eaaoi? e?ea?i?, ethaee ye?
caeiathoueny aeooiaiith oai?/?noth; an? aeaee no?aooaaiiy; eaceii,
eioa?a?.

? aeaee ae?yeueiino? aea ia?aaeaa/aii iiaeeeaa ca?eueiaiiy a?ae iiaeaoeo
ia aeiaeaio aa?o?noue, oiaoi ieaoieeo iaaea?oueny iiaeeea?noue aeae?aoe,
ui ieaoeoe: iiaeaoie ia aeiaeaio aa?o?noue /e i?eaooeiaee iiaeaoie. Oea
caea/a a i?aiaeo i?ei?uaiue aeey aeiiii?/ii? ae?yeueiino?, o?iainiaa ?
aaie?anueea ni?aaa, e?oa?aoo?aoo?ia, a?oenoe/ia, nii?oeaia
ae?yeuei?noue ? ioi?oeeiaeueia ainiiaea?noai.

I?eueae c iiaeaoeo ia aeiaeaio aa?o?noue o O?aioe?? ia aaaaoi/eneai? ? a
iniiaiiio iaaeathoueny iaeei i?aei?e?inoaai. sseui noia iiaeaoeo
neeaaea? iaioa 1350 o?aie?a — i?aei?e?inoaa ca?eueiai? a?ae eiai nieaoe
(oaeeo i?aei?e?inoa a?ey 54 oen., c 3 iei. ieaoiee?a). I?e noi? iiaeaoeo
ia aeiaeaio aa?o?noue 1350 — 5400 o?aie?a iaaea?oueny cieaeea. A
oaeiae, i?eueae ii iiaeaoeo ia aeiaeaio aa?o?noue iathoue i?aei?e?inoaa,
ui cae?eniththoue ?iaanoeoe??.

I?aei?e?inoai, ui iiiaeaoeiao?oueny aeaiei iiaeaoeii uii?ny/ii iiaea?
aeaeea?aoe?th, ui i?noeoue ia?ae?e oiaa??a, ui i?aeeyaathoue i?iaeaaeo ?
?ici?? iai?ioo. Noia iiaeaoeo ia aeiaeaio aa?o?noue ia?aoiao?oueny a
iiiaio iiaeaiiy aeaeea?aoe??, ?ac a i?nyoeue. I?iaeaaaoeue aiineoue
iiaeaoie c ae?o/ee i?ney ?aae?caoe?? oiaa??a. ?niothoue oaeiae
eaa?oaeuei? ? ??/i? oa?i?ie nieaoe iiaeaoeo a caeaaeiino? a?ae ianyao
oiaa?iiai?ioo.

O O?aioe?? aeei?enoiaothoueny aeaa aeaee a?aeno?i/ee: i?e iinoaaoe?
oiaa??a ia aenii?o; i?e iinoaaoe? eieuei?iaeo iaoae?a.

Ii nai?e nai?e noo? o?aioeocueea iiaeaoeiaa nenoaia aeineoue ni?eyoeeaa
aeey aenii?oo oiaa??a, ca?eueiaiiy a?ae oyaa?y iiaeaoeo ia aeiaeaio
aa?o?noue, yeei a naith /a?ao iaeeaaea?oueny ?iii?o ?iicaiii?
i?iaeoeoe??.

Iiaeaoie ia aeiaeaio aa?o?noue aeei?enoiao?oueny, ye can?a ?aaoethaaiiy
aeiiii?ee. Iaoai?ci ni?aaeyiiy iiaeaoeo iaaea? aea?aeaa? ?ioi?iaoe?th
i?i o?iainiaee noai aea?aeaae, aaeoc?, o??ie.

Ua iaei??th e?a?iith yea aeei?enoiao? iiaeaoie ia niiaeeaaiiy ?
ssiii?y — oi?oa?ia aea?aeaaa, oiio iiaeaoieiaa nenoaia ?
aeaio??aiaaith, oiaoi neeaaea?oueny ?c caaaeueiiaea?aeaaieo ? i?noeaaeo
iiaeaoe?a.

Nenoaia iiiaeaoeoaaiiy, yea ae?? nueiaiaei? a ssiii?? aoea noai?aia a
?acoeueoao? i?iaaaeaii? a ea?oi? 1998 ?. iiaeaoeiai? ?aoi?ie.
Oeaio?aeueiith eaieith yei? aoei aaaaeaiiy iiaiai iai?yiiai niiaeea/iai
iiaeaoeo. sseee iaaaaeo? ii nai?e noo? iiaeaoie ia aeiaeaio aa?o?noue
(value — addeol tax). A ssiii?? oeei iiaeaoeiei iaeeaaeathoueny
aoaeue-ye? (ca aeeeth/aiiyi ?yaeo i?yii cacia/aieo a caeiiiaeaanoa?
aeiaaee?a) oaiaee ii i?iaeaaeo oiaa??a ? iaaeaii? iineoa. Ia?o?
i?aeoe/i? e?iee aei aaaaeaiiy aeaiiai iiaeaoeo c?iaeai? ? a ssiii??.

Iiaeaoie niea/o?oueny ia ??cieo aoaiao ae?iaieoeoaa ? ?aae?caoe??
oiaa??a, iaeeaaea?oueny eeoa aeiaeaia aa?o?noue. Aeae?eaiiy aeiaeaii?
aa?oino? a eiaei?e eaioe? ae?iaieoeoaa, iaei nai? aaoeeaa cia/aiiy:
/?oei ?iciaaeiaothoueny an? aeaiaioe oe?ie oiaa?o, ui caeeeea? ae?iaieea
cieaeoaaoe aeaeaoee ae?iaieoeoaa; a i?ioean? ?ic?aooieo ii iiaeaoeo
aea?aeaaa io?eio? a?aeiiino? i?i oaiie iai?ioiino? i?iieneiaiai oa
oi?aiaiai eai?oaeo, oei naiei iieaaoothoueny caaea/? iae?iaeiiii?/iiai
i?ia?aioaaiiy; aea?aeaa? iinooiathoue aeioiaee ua aei ?aae?caoe?? oiaa?o
ianaeaiith — ?aeeiiio ? e?ioeaaiio ieaoieeo iiaii? noie iiaeaoeo.

Oeae iiaeaoie aeeeeeaa iacaaeiaieaiiy yiiinueeiai ianaeaiiy, oae ye a?i
noaa oyaa?ai aeey ?ia?oiee?a ? iiaea aeeeeeaoe ?ioeyoe?ei? iane?aeee.

Noaaea iiaeaoeo ia aeiaeaio aa?o?noue 3% , iacaaaeath/e ia oaeo iecueeo
noaaeo, iiaeaoie ? iaeaaaeeea?oei aeaea?aeii iiiiaiaiiy athaeaeaoo.
Iiaeaoeii iaeeaaeathoueny an? aoaie i?ioiaeaeaiiy oiaa?o /a?ac aeiaie/o
oa caooiao ia?aaeo, aea i?e oeueiio ia eiaeiiio ianooiiiio aoai?
iiaeaoie ae?aoiao?oueny eeoa c noie, aeiaeaii? o aa?o?noue oiaa?o a
?acoeueoao? eiai iiaeaeueoi? ia?iaee aai ?ooo aei niiaeeaa/a.

Noaia iaeeaaeaiiy niiaeea/ei iiaeaoeii ia?aaeaa/a? e?eueea i?eueaiaeo
aa??aio?a c iaoith noai?aiiy iaaieo ia?aaaa aeey iaeiai a?ciano.
Iiai?noth a?ae iiiaeaoeoaaiiy ca?eueiythoueny eiiiai?? /ee ia`?i
i?iaeaaeo ia ia?aaeuo? 30 iei. ?i.

?iciianthaeaeaiee oaeiae ia iia?aoe?? c ?iii?oo oiaa??a. Iiaeaoie
niea/o? io?eioaa/ ?iii?oiiai aaioaaeo, a aenii?o? iia?aoe??, oae ye a
Oe?a?i?, ca?eueiythoueny a?ae iiiaeaoeoaaiiy oeei iiaeaoeii. Nthaee
aeeth/athoue aenii?o oiaa??a, i?aeia?iaei? o?ainii?oi? ?
oaieieiioi?eaoe?ei? iineoae, ?aiiio ?iicaiieo noaeai oa ?io?.

Ia?aianaiiny oaia? aei Aaeeeia?eoai?? — aaouee?aueie iaoee i?i
iiiaeaoeoaaiiy. Aaeaea eeoa ooo Aaeai Ni?o ? Aeaa?ae ??ea?aei aia?oa
caaiai?eee i?i aea?aeaaio oai??th aea?aeaaioai?aiiy.

No/ania iiaeaoeiaa nenoaia Aaeeeia?eoai?? noi?ioaaeany a iniiaiiio ua a
O?O no., oi/a caciaea c oeueiai ia??iaeo cia/ieo ci?i.

O oe?e e?a?i? oaeiae iaeiei ?c iiaeaoe?a ia niiaeeaaiiy ? iiaeaoie ia
aeiaeaio aa?o?noue, yeee aoa aaaaeaiee c 1 ea?oiy 1983 ?. A oeueiio ae
?ioe? Aaeeeia?eoai?y anooieea a ?a?inithc. On? i?eeiyo? caeiiiaeaa/?
aeieoiaioe ii a?aeiioaiith aei oeueiai iiaeaoeo aoee caaaeai? a ?aeeiee
caeiiiaeaa/ee Aeo i?i iiaeaoie ia aeiaeaio aa?o?noue. Oeae i?eeiyoee
aeieoiaio iioe?thaaany ia oa?eoi??th Aiae??, I?ai?/ii? ??eaiae??,
Oioeaiae??, Oaeueno, ? aeeth/ath/e ino??a Iai.

Noa’?eoe aeneea?oueny aeaeea?aoe?th a i?ny/iee oa?i?i i?ney cae?i/aiiy
eaa?oaeo. Ca iiaiaeaeaiiyi ?c i?i?noa?noaii oeae no?ie no?ie iiaea aooe
i?iaeiaaeaiee ua ia n?i aei?a.

Ne?ae a?aei?oeoe, ui ieaoieeaie iiaeaoeo ia aeiaeaio aa?o?noue ? ye
th?eaee/i? oae ? o?ce/i? iniae, ui caeiathoueny i?aei?e?iieoeueeith
ae?yeuei?noth. ?a?no?aoe?? aeey nieaoe iiaeaoeo i?aeeyaathoue an?
i?aei?e?ioe?, ye? iathoue /e i/?eothoue iai?io ii ?aae?caoe??, ui
ia?aaeuo? 22 100 ooio?a noa?e?ia?a ca ??e aai 7 500 y. n. ca
eaeaiaea?iee eaa?oae.

I?i an? ci?ie, ui noinothoueny i?noey ciaoiaeaeaiiy, aeaeo ae?yeueiino?
e ?io?, i?aei?e?iaoeue iiaeiai iia?aeiieoe a?aeiia?aei? i?aaie.

Ia aeaiee /an o Aaeeeia?eoai?? ae?thoue aea? noaaee iiaeaoeo ia aeiaeaio
aa?o?noue — 15 ? 0 a?aenioe?a. Ca ioeueiaith noaaeith
iiiaeaoeiaothoueny oae? aeaee oiaa??a ? iineoa: i?iaeiaieue/? oiaa?e,
eieae, iaaeeeaiaioe, ?iii?oi? e aenii?oi? oiaa?e, iaeeai oa aia?a?y aeey
aeiiaoiueiai ei?enooaaiiy, ieaoa ca aiaeo, aoae?aieoeoai aeeoeiaeo
aoaeeie?a, o?ainii?oi? iineoae, aeeoy/a iaeaaea, no?aooaaiiy, iiooia? oa
aaie?anuee? iineoae.

Iaaeoiaeaeaiiy a?ae iiaeaoeo ia aeiaeaio aa?o?noue noaiiaeyoue 19,3
ie?ae. ooio?a noa?e?ia?a, ui noaaeoue 51,7 % a?ae on?o iiaeaoeiaeo
iaaeoiaeaeaiue.

Ua iaei??th e?a?iith na?aae e?a?i, ye? aeei?enoiaothoue iiaeaoie ia
aeiaeaio aa?o?noue, ? ?in?y. Oai a?i ooieoe?iio? c 1992 ?. o ca`yceo c
i?eeiyoei caeiiii.

O ?in?? iiaeaoie ia aeiaeaio aa?o?noue ia/eneth?oueny e niea/o?oueny ia
i?aenoaa? ?ino?oeoe?? ?39 a?ae 11.10.1995 ?ieo Aea?aeaaii? iiaeaoeiai?
neoaeae ?in?enueei? Oaaea?aoe??.

Ieaoieeaie iiaeaoeo ia aeiaeaio aa?o?noue ?: i?aai?caoe?? iacaeaaeii
a?ae oi?i aeaniino? ? a?aeii/i? i?eiaeaaeiino?, ui iathoue a?aeiia?aeii
aei caeiiiaeaanoaa ?in?enueei? Oaaea?aoe?? noaoon th?eaee/ieo in?a
(aea?aeaai? e ioi?oeeiaeuei? i?aei?e?inoaa; ainiiaea?nuee? oiaa?enoaa;
?io? aeaee i?aai?caoe?e), ui cae?eniththoue ae?iaie/o e ?ioo eiia?oe?eio
ae?yeuei?noue; i?aei?e?inoaa c ?iicaiieie ?iaanoeoe?yie;
?iaeea?aeoaeuei? (n?iaei?) i?aei?e?inoaa; o?e??, a?aeae?eaiiy e ?io?
a?aeiniaeai? i?ae?icae?ee i?aai?caoe?e (i?aei?e?inoa), ui ciaoiaeyoueny
ia oa?eoi??? ?in?enueei? Oaaea?aoe??, naiino?eii ?aae?coth/e oiaa?e
(?iaioe, iineoae); i?aeia?iaei? ia’?aeiaiiy e ?iicaii? th?eaee/i? iniae,
ui cae?eniththoue ae?iaie/o e ?ioo eiia?oe?eio ae?yeuei?noue ia
oa?eoi??? ?in?enueei? Oaaea?aoe??.

Ia’?eoaie iiiaeaoeiaoaaiiy ?: iai?ioe ii ?aae?caoe?? ia oa?eoi???
?in?enueei? Oaaea?aoe?? oiaa??a, aeeiiaiiy ?ia?o ? iaaeaiiy iineoa;
oiaa?e, aaacai? ia oa?eoi??th ?in?enueei? Oaaea?aoe?? a?aeiia?aeii aei
ieoieo ?aaeei?a, onoaiiaeaieie ieoiei caeiiiaeaanoaii ?in?enueei?
Oaaea?aoe??.

Aeey aecia/aiiy iiiaeaoeiaoaaiiai iai?ioo i?eeia?oueny aa?o?noue
?aae?ciaaieo oiaa??a (?ia?o, iineoa) ia/eneaia: aeoiaey/e c a?eueieo
(?eieiaeo) oe?i ? oa?eo?a, aac aeeth/aiiy a ieo iiaeaoeo ia aeiaeaio
aa?o?noue; aeoiaey/e c aea?aeaaieo ?aaoeueiaaieo iioiaeo oe?i ?
oa?eo?a, aac aeeth/aiiy a ieo iiaeaoeo ia aeiaeaio aa?o?noue.

Ia iaeeaaeathoueny iiaeaoeii: iai?ioe ii ?aae?caoe?? i?iaeoeoe??,
iai?aoaa?eeao?a, ?ia?o ? iineoa iaeieie i?ae?icae?eaie i?aai?caoe??
(i?aei?e?inoaa) aeey i?iieneiai-ae?iaie/eo iio?aa ?ioei i?ae?icae?eai
oeueiai ae i?aei?e?inoaa (aioo??oiueicaaiaenueeee iai?io); iai?ioe
aoaeaaeaeiaoaieo ? aoaeaia?a?iaieo i?aei?e?inoa ii ?aae?caoe?? aoa?eey ?
i?iaeoeo?a aoaeacaaaa/aiiy; caniae caniiaiee?a, aianaii? a noaoooi?
oiiaee a ii?yaeeo, onoaiiaeaiiio caeiiiaeaanoaii ?in?enueei?
Oaaea?aoe??; caniae, io?eiai? o aeae? iath (/anoee) o iaoo?aeuei?e ?
a?ioia?e oi?i? i?e e?ea?aeaoe?? /e ?ai?aai?caoe?? i?aei?e?inoao ?ici???,
ui ia ia?aaeuo? ?oi?e noaoooiee oiiae, a oaeiae /anoea th?eaee/ieo in?a
i?e aeoiae? c i?aai?caoe??; caniae, ui ia?ae?/othoueny aieiaieie
i?aai?caoe?yie, a?aeiniaeaiei i?ae?icae?eai c i?eaooeo, ui caeeoeeany a
?oiueiio ?icii?yaeaeaii? i?ney inoaoi/ieo ?ic?aooie?a c athaeaeaoii ii
iiaeaoeao, aeey cae?eniaiiy oeaio?ae?ciaaieo ooieoe?e ii oi?aae?iith
an?ia no?oeoo?ieie i?ae?icae?eaie, ui aoiaeyoue aei neeaaeo aieiaii?
i?aai?caoe?? (i?aei?e?inoaa), a oaeiae aeey oi?ioaaiiy oeaio?ae?ciaaieo
o?iainiaeo oiiae?a. A oaeiae ca?eueiaii? a?ae iiaeaoeo ia aeiaeaio
aa?o?noue athaeaeaoi? caniae, iaaeai? ia iiai?ioi?e ? aaciiai?ioi?e
iniia? c athaeaeao?a ??cieo ??ai?a ia o?iainoaaiiy oe?eueiaeo i?ia?ai ?
caoiae?a, a oaeiae aeioiaee, io?eiai? athaeaeaoaie ??cieo ??ai?a ca
iaaeaiiy athaeaeaoieo eioo?a; caniae, iaaeai? a aeaaiae?eieo oe?eyo
i?aai?caoe?yi ia iio?aae iacaiiaeieo, nioe?aeueii iacaoeuaieo eaoaai??e
a?iiaaeyi, ui ? ?aaeueieie iaea?aeoaa/aie oaeeo eioo?a, a oaeiae a?ioia?
(niiini?nuee?) eiooe, ui iai?aaeythoueny ia oe?eueiaa o?iainoaaiiy
iaeiia?oe?eieo i?aai?caoe?e, ui ia caeiathoueny ainiiaea?nueeith
ae?yeuei?noth ? ia iathoue iai?ioe ii ?aae?caoe?? i?iaeoeoe?? (?ia?o,
iineoa), e??i aeeo/aiiai iaeia, ca oiiae, ui aeai? caniae a?aoiaothoueny
ia ie?aiiio ?aooieo ? i?i ?oi? oe?eueiaa aeei?enoaiiy i?aaenoaaeai?
ca?oe o iiaeaoeia? i?aaie.

Noaaee iiaeaoeo ia aeiaeaio aa?o?noue anoaiiaeththoueny a ianooiieo
?ici??ao:10 a?aenioe?a ii i?iaeiaieue/eo oiaa?ao (ca aeiyoeii
i?aeaeoeecieo) ii ia?ae?eo, caoaa?aeaeaiei O?yaeii ?in?enueei?
Oaaea?aoe??, ? oiaa?ai aeey ae?oae ii ia?ae?eo, caoaa?aeaeaiei O?yaeii
?in?enueei? Oaaea?aoe??. I?e ?aae?caoe?? aeey i?iieneiai? ia?a?iaee ?
i?iieneiaiai niiaeeaaiiy cacia/aieo i?iaeiaieue/eo oiaa??a (ca aeiyoeii
i?aeaeoeecieo) oaeiae canoiniao?oueny noaaea iiaeaoeo a ?ici??? 10
a?aenioe?a; 20 a?aenioe?a — ii ?ioeo oiaa?ao (?iaioao, iineoaao),
aeeth/ath/e i?aeaeoeeci? i?iaeiaieue/? oiaa?e.

I?e ?aae?caoe?? oiaa??a (?ia?o, iineoa) ca oe?iaie e oa?eoaie, ui
aeeth/a? a naaa iiaeaoie ia aeiaeaio aa?o?noue ii noaaeao 20 a?aenioe?a
? 10 a?aenioe?a c 1 ea?oiy 1995 ?. canoiniaothoueny ?ic?aooieia? noaaee
c o?aooaaiiyi niaoe?aeueiiai iiaeaoeo a?aeiia?aeii 16,46 ? 8,97
a?aenioea.

Noia iiaeaoeo ia aeiaeaio aa?o?noue, ui i?aeeyaa? aianaiith a athaeaeao,
aecia/a?oueny ye ??cieoey i?ae noiaie iiaeaoeo, io?eiaieie a?ae
iieoioe?a ca ?aae?ciaai? ieie oiaa?e (?iaioe, iineoae), ? noiaie
iiaeaoeo, oaeoe/ii niea/aieie iinoa/aeueieeai ca iaoa??aeuei? ?ano?ne
(?iaioe, iineoae), aa?o?noue yeeo a?aeiineoueny ia aeo?aoe ae?iaieoeoaa.

I?aai?caoe?? (i?aei?e?inoaa), ui aeioneathoue ? ?aae?cothoue oiaa?e,
iiiaeaoeiaoaai? ii noaaeao iiaeaoeo ia aeiaeaio aa?o?noue o ?ici??ao 10
? 20 a?aenioe?a, iiaeii? aanoe ie?aiee iae?e ?aae?caoe?? oiaa??a ? noi
iiaeaoeo ii ieo o ?ic??c? canoiniaoaaieo noaaie, e??i i?aai?caoe?e
?icae??aii? oi?a?ae? ? noni?eueiiai oa?/oaaiiy.

O aeiaaeeo ia?aaeuaiiy noi iiaeaoeo, oaeoe/ii niea/aieo iinoa/aeueieeai
ca i?eaeaai? (ii?eaooeiaai?) oiaa?ii-iaoa??aeuei? ?ano?ne (?iaioe,
iineoae), a oaeiae iniiai? caniae ? iaiaoa??aeuei? aeoeae, aaaaeai? a
aenieoaoaoe?th ? i?eeiyo? ia iae?e, iaae noiaie iiaeaoeo, ia/eneaieie ii
?aae?caoe?? oiaa??a (?ia?o, iineoa), aeeth/ath/e e ?io? caniae, ui
i?aeeyaathoue iiiaeaoeoaaiith, oi oaea noia a?aeoeiaeiao?oueny c
athaeaeaoo ca ?aooiie caaaeueieo ieaoaae?a iiaeaoe?a iiaeaoeiaeie
?iniaeoe?yie ia i?aenoaa? i?aaenoaaeaieo ?ic?aooie?a ? ii ienueiia?e
caya? ieaoieea iiaeaoe?a o aeanyoeaeaiiee oa?i?i ?c aeiy iaea?aeaiiy
?ic?aooieo ca a?aeiia?aeiee ca?oiee ia??iae. I?e oeueiio iiaa?iaiiy
iiaeaoeo ia a?aeaoaa?oueny ii ?ic?aooieao, iaaeaieo ieaoieeii iiaeaoe?a
i?ney cae?i/aiiy o?e??/iiai oa?i?io.

Iiaeaoie ia aeiaeaio aa?o?noue niea/o?oueny: ui i?nyoey, aeoiaey/e c
oaeoe/ieo iai?io?a, ii ?aae?caoe?? oiaa??a (?ia?o, iineoa) ca ieioeee
eaeaiaea?iee i?nyoeue o oa?i?i ia i?ci?oa 20 /enea ianooiiiai i?nyoey —
i?aai?caoe?yie (i?aei?e?inoaaie) ?c na?aaeiueii?ny/ieie ieaoaaeaie a?ae
3000 oen. ea?aiaaioe?a aei 10000 oen. ea?aiaaioe?a, e??i i?aei?e?inoa
cae?cie/iiai o?ainii?oo , ui nieaoo iiaeaoeo ?iaeyoue aei 25-ai /enea
ianooiiiai i?nyoey.

I?e oeueiio i?aai?caoe?? ?c na?aaeiueii?ny/ieie ieaoaaeaie a?eueo 10000
oen. ea?aiaaioe?a niea/othoue ii oa?i?iao 15-ai, 25-ai ? 5-ai /enea
ianooiiiai i?nyoey aeaeaaei? ieaoaae? a ?ici??? iaei??? o?aoeie noie
iiaeaoeo, ui i?e?aeio?oueny aei nieaoe a athaeaeao ii inoaiiueiio
i?ny/iiio ?ic?aooieo c ianooiieie ia?a?aooieaie ii oa?i?io 20-ai /enea
(aeey i?aei?e?inoa cae?cie/iiai o?ainii?oo — 25-ai /enea) i?nyoey, ui
aeieeaa? ca ca?oiei, aeoiaey/e c oaeoe/ieo iai?io?a ii ?aae?caoe??.

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