18

I?i?noa?noai ina?oe Oe?a?ie

EE?ANUeEEE IAOe?IIAEUeIEE AEIIII?*IEE OI?AA?NEOAO

Oeiioaiei THe?y Aieiaeeie??aia

OAeE 336.2.027(477)

Aea?aeaaia ?aaoethaaiiy

iiaeaoeiai? nenoaie

Niaoe?aeuei?noue 08.02.03. — i?aai?caoe?y

oi?aae?iiy, ieaioaaiiy ? ?aaoethaaiiy

aeiiii?eith

AAOI?AOA?AOaeena?oaoe?? ia caeiaoooy iaoeiaiai nooiaiy

eaiaeeaeaoa aeiiii?/ieo iaoe

EE?A 1999

Aeena?oaoe?y ? ?oeiien.

?iaioa aeeiiaia ia eaoaae?? iae?iaeiiii?ee oa aea?aeaaiiai oi?aae?iiy
Ee?anueeiai iaoe?iiaeueiiai aeiiii?/iiai oi?aa?neoaoo I?i?noa?noaa
ina?oe Oe?a?ie.

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

Naa/aiei Aiaoie?e A?eai?iae/,

Ee?anueeee iaoe?iiaeueiee aeiiii?/iee oi?aa?neoao, caa?aeoaa/ eaoaae?ith
iae?i-aeiiii?ee oa aea?aeaaiiai oi?aae?iiy

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

?uaiei Iao?i Noaiaiiae/, Ee?anueeee iaoe?iiaeueiee oi?aa?neoao ?i.
Oa?ana Oaa/aiea I?i?noa?noaa ina?oe Oe?a?ie, caa?aeoaa/ eaoaae?ith
aeiiii?/ii? oai???

eaiaeeaeao aeiiii?/ieo iaoe

Oaaeenoa Ethaia Ieeiea?aia, ?inoeooo aeiiii?ee IAI Oe?a?ie, noa?oee
iaoeiaee ni?a?ia?oiee a?aeae?eo oai?aoe/ieo i?iaeai ?aaoethaaiiy
aeiiii?ee

I?ia?aeia onoaiiaa -Iaoeiai-aeine?aeiee aeiiii?/iee ?inoeooo
I?i?noa?noaa aeiiii?ee Oe?a?ie, a?aeae?e i?iaeai i?iaiicoaaiiy oa
?aaoethaaiiy aeiiii?ee

Caoeno aeena?oaoe?? a?aeaoaeaoueny “18” aa?aciy 1999 ?ieo i “16” aiaeei?
ia can?aeaii? niaoe?ae?ciaaii? a/aii? ?aaee Ae.26.006.03 ca aae?anith:
252057, Ee?a, i?iniaeo Ia?aiiae, 54/1,

aoae. 317.

C aeena?oaoe??th iiaeia iciaeiieoeny o a?ae?ioaoe? Ee?anueeiai
iaoe?iiaeueiiai aeiiii?/iiai oi?aa?neoaoo.

Aaoi?aoa?ao ?ic?neaiee “17” ethoiai 1999 ?ieo.

A/aiee nae?aoa?

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

aeieoi? aeiiii?/ieo iaoe, i?ioani? A.A.Ooen

Caaaeueia oa?aeoa?enoeea aeena?oaoe?eii? ?iaioe

Aeooaeuei?noue oaie. Noaiiaeaiiy iiaeo aeiiii?/ieo a?aeiinei a Oe?a?i?
a?aeaoaa?oueny a neeaaeieo iie?oeei-aeiiii?/ieo oiiaao, ui ooai?eeeny a
?acoeueoao? ?iciaaeo N?N?, ii?ooaiiy i?ae?anioae?eainueeiai iiae?eo
i?aoe?, ao?aoe ?ioaa?aoe?eieo ca’yce?a, iiaeeaeaiiy caaaeueii?
nioe?aeueii-aeiiii?/ii? e?ece. Oea aeiaaa? ?ic?iaee ? ai?iaaaeaeaiiy
ye?nii iiaeo aeaiaio?a aea?aeaaiiai oi?aae?iiy, aeoea?caoe?? iaoai?cio
aea?aeaaiiai ?aaoethaaiiy aeiiii?ee.

A oiiaao ia?aoiaeo aei ?eieiai? aeiiii?ee aaaeeeaei caaaeaiiyi
aeiiii?/ii? iie?oeee aea?aeaae ? noai?aiiy ? caaacia/aiiy
ooieoe?iioaaiiy a e?a?i? aoaeoeaii? iiaeaoeiai? nenoaie. sse aeiiii?/ia
oi?ia oa aaaeeeaee ?aaoeyoi? aca?iia?aeiinei i?ae i?aei?e?iieoeueeeie
no?oeoo?aie, a?iiaaeyiaie, c iaeiiai aieo, oa aea?aeaaith — c ?ioiai,
iiaeaoeiaa nenoaia a ?eieiaeo oiiaao noa?, ii noo?, ?aeeiei aio/eei
caniaii aea?aeaaiiai aieeao ia i?aei?e?iieoeueeo ae?yeuei?noue ?
eiio?ieth ca oi?ioaaiiyi ? ?iciiae?eii o?iainiaeo ?acoeueoao?a noa’?eo?a
ainiiaea?thaaiiy. Aoaeoeaii aeeiioaaoe oeth ooieoe?th aiia iiaea eeoa ca
oiia caaacia/aiiy oe?eani?yiiaaiiai ?? ?aaoethaaiiy ye ia aoai?
oi?ioaaiiy, oae ? ia aoai? i?aeoe/ii? ?aae?caoe?? /a?ac a?aeiia?aei?
no?oeoo?e caeiiiaeaa/i? ? aeeiiaa/i? aeaaee. Oaeei /eiii, iiaeaoeiaa
nenoaia, aenooiath/e oaeoi?ii aieeao ia noai ? ?icaeoie aeiiii?ee,
iio?aao?, a naith /a?ao, ?aaoethaaiiy c aieo aea?aeaaieo i?aai?a.

Iiaeeaeaiiy aeiiii?/ii? oa caaino?aiiy inoaii?i /anii o?iainiai? e?ece a
Oe?a?i? iaoiiaeaia, a iaai?e i???, a?aenooi?noth aoaeoeaii? iiaeaoeiai?
iie?oeee, iaoeiai iaa?oioiaaii? eiioeaioe?? oa iaoiae?a ? iaoai?ci?a
?aoi?ioaaiiy iiaeaoeiai? nenoaie a oiiaao ia?ao?aeiiai ia??iaeo.
Iiaeieaiiy nioe?aeueii-aeiiii?/ieo o?oaeiiu?a noaiiaeaiiy aeiiii?ee
?eieiaiai oeio a Oe?a?i? c o?aooaaiiyi eiiieaeniiai ?icaeoeo ?? ?aa?ii?a
aeiaaa? nooo?aeo ci?i o ae?th/?e iiaeaoeia?e nenoai? oa i?eaaaeaiiy ?? o
a?aeiia?aei?noue aei aeiia iei?oiueiai aoaio ?icaeoeo noni?euenoaa.

Iaiao?aei?noue ?aoi?ioaaiiy iiaeaoeiai? nenoaie iac??ea a /an? ? c
?icoi?iiyi ni?eeia?oueny ye aeuei aea?aeaaiei ea??aieoeoaii, oae ?
noa’?eoaie i?aei?e?iieoeueei? ae?yeueiino?. Oeth iiceoe?th
i?aeo?eiothoue ? a/ai?. I?ioe??//y oa aeeneon?? aeieeathoue aieiaiei
/eiii o i?aeoiaeao aei ae??oaiiy oe??? i?iaeaie, ui cao?eio? ??
?ica’ycaiiy oa iaaaoeaii aieeaa? ia nioe?aeueii-aeiiii?/io neooaoe?th a
aea?aeaa? ? ia aanue athaeaeaoiee i?ioean.

Cia/iee aianie o ?icaeoie oai?aoe/ieo i?iaeai oi?ioaaiiy oa
ooieoe?iioaaiiy iaoai?cio aea?aeaaiiai ?aaoethaaiiy aeiiii?ee, a oaeiae
iiaeaoeiai? nenoaie ye iniiaiiai eiai caniao a oiiaao ia?aoiaeo a?ae
oeaio?ae?ciaaii ea?iaaii? aei ?eieiai? aeiiii?ee iaeaaeeoue
oe?a?inueeei a/aiei: I.Aiio?, E.Aaae/, A.Aaceethe, A.Aanaae?io,
A.Ai?iaetheo, I.Aeantheo, E.Ai?io?i?e, A.Aieeeo, A.Aa?oeth, A.Aie?eiao,
I.Ao?aae/aao, I.Aeai’yiaieo, A.Eaanitheo, ?.Ee?eeaieo, ?.Eoe?iiao,
?.Eoi?i?e, A.Iaiooiao, A.Iia??io, A.Iaiantheo, A.Naa/aieo, A.Neiiiaieo,
A.Nooi?i?i?e, A.Oaaeiniao, I.*oia/aieo, A.*ooio, E.Oaaeeno?e,
?in?enueeei a/aiei: E.Aaaee?io, ?.Ai?nueeiio, ?.Inaae/?e, A.Oiaeiao,
Ae.*a?ieeo, ?.ssn?io oa ?ioei.

?acii c oei, aecia/aiiy ?ie? aea?aeaae a i?ioean? ?aaoethaaiiy
aeiiii?ee, ae??oaiiy i?iaeai iaoeiai-iaoiaeieia?/iiai, iaoiaee/iiai oa
i?aai?caoe?eiiai caaacia/aiiy cae?eniaiiy iiaeaoeiai? ?aoi?ie a oiiaao
aeiiii?/ii? oa o?iainiai? e?ece oa aeine?aeaeaiiy
nioe?aeueii-aeiiii?/ieo iane?aee?a ?aoi?ioaaiiy iiaeaoeiai? nenoaie
caeeoa?oueny iaeiei ?c iaeaaaeeea?oeo no/anieo caaaeaiue iaoe?iiaeueii?
aeiiii?/ii? iaoee ? iio?aao? cae?eniaiiy niaoe?aeueieo iaoeiaeo
?ic?iaie. Aeooaeuei?noue ? aaaeeea?noue oeeo i?iaeai o oai?aoe/iiio ?
i?aeoe/iiio ieai? aecia/eee aea?? oaie aeena?oaoe?eiiai aeine?aeaeaiiy,
eiai iaoo ? caaaeaiiy.

Ca’ycie ?iaioe c ieaiaie iaoeiai-aeine?aeieo ?ia?o. Aeena?oaoe?eia
?iaioa o?nii iia’ycaia ? aeeiioaaeanue a iaaeao iaoeiai-aeine?aeieo
?ia?o, ia?aaeon?i, oaeeo ye : “?ic?iaea Eiioeaioe?? iiaeaoeiai? ?aoi?ie
a Oe?a?i?” oa “?ic?iaea aeiiii?/ieo iaoiae?a aea?aeaaiiai aieeao ia
nioe?aeueii-aeiiii?/iee ?icaeoie ?aa?ii?a Oe?a?ie” (? aea?aeaaii?
?a?no?aoe?? 0198U007926).

Iaoith ?iaioe ? ?ic?iaea iaoeiai-iaoiaee/ieo iniia aea?aeaaiiai
?aaoethaaiiy iiaeaoeiai? nenoaie a no/anieo aeiiii?/ieo oiiaao.

A?aeiia?aeii aei iaoe aeine?aeaeaiiy a i?ioean? aeeiiaiiy ?iaioe aoee
iinoaaeai? ? ae??oai? ianooii? caaaeaiiy:

— aecia/eoe caaaeaiiy aea?aeaaiiai ?aaoethaaiiy aeiiii?ee ia aoai?
ia?aoiaeo a?ae aaei?i?no?aoeaii-eiiaiaeii? nenoaie oi?aae?iiy aei
nenoaie oi?aae?iiy, a iniia? yei? eaaeaoue ?eieia? iaoai?cie oa
aeiiii?/i? aaaeae? aieeao aea?aeaae ia aeiiii?/i? i?ioeane;

 aecia/eoe i?noea, ?ieue oa iaa?oiooaaoe ooieoe?? iiaeaoe?a a nenoai?
aea?aeaaiiai ?aaoethaaiiy aeiiii?ee a ia??iae oi?ioaaiiy ?eieiaeo
a?aeiinei;

 noi?ioaaoe iaoeia? i?eioeeie aea?aeaaiiai ?aaoethaaiiy iiaeaoeiai?
nenoaie oa iaa?oiooaaoe iai?yie ?? ?aoi?ioaaiiy ? ?icaeoeo a no/anieo
aeiiii?/ieo oiiaao;

 ?ic?iaeoe iaoeiai-iaoiaee/i? i?aeoiaee aei iiiaeaoeoaaiiy th?eaee/ieo
? o?ce/ieo in?a, ni?yiiaai? ia noeioethaaiiy ae?iaie/eo ?i?oe?aoea
noa’?eo?a i?aei?e?iieoeueei? ae?yeueiino?;

 aecia/eoe iai?yie ?aoi?ioaaiiy athaeaeaoieo ? iicaathaeaeaoieo oiiae?a
oa iineeaiiy ?ie? aea?aeaae a caaacia/aii? caeiiiino? oa aoaeoeaiino?
aeei?enoaiiy aea?aeaaieo eioo?a;

 iaa?oiooaaoe oa ?ic?iaeoe iaoiaee/i? i?aeoiaee aea?aeaaiiai
?aaoethaaiiy nioe?aeueii-aeiiii?/iiai ?icaeoeo ?aa?ii?a c aeei?enoaiiyi
iiaeaoeiai? nenoaie;

 ioe?ieoe nioe?aeueii-aeiiii?/i? iane?aeee ai?iaaaeaeaiiy iiai? nenoaie
iiaeaoe?a.

I?aaeiaoii aeena?oaoe?eiiai aeine?aeaeaiiy ? iiaeaoeiaa nenoaia ye
neeaaeiaa /anoeia caaaeueii? nenoaie aea?aeaaiiai ?aaoethaaiiy
aeiiii?ee.

Ia’?eoii aeine?aeaeaiiy ? ia?iaeia ainiiaea?noai Oe?a?ie.

Iaoiaeieia?/ia iniiaa oa iaoiaee aeine?aeaeaiiy. Iaoiaeieia?/iith
iniiaith aeine?aeaeaiiy ? nenoaiiee i?aeo?ae aei aiae?co aeiiii?/ieo
a?aeiinei o noni?euenoa?, oai?aoe/i? iieiaeaiiy aeiiii?/ii? iaoee uiaei
aea?aeaaiiai ?aaoethaaiiy aeiiii?/ieo i?ioean?a a ?eieiaeo oiiaao oa
iiaoaeiae iiaeaoeiaeo nenoai, ye? ?ic?iaeai? o iaoeiaeo i?aoeyo
a?o/eciyieo ? ca?oa?aeieo a/aieo, ca?oa?aeiee ? iaoe?iiaeueiee aeina?ae
o?ainoi?iaoe?? nenoai iiiaeaoeoaaiiy.

I?e aeeiiaii? ?iaioe aeei?enoiaoaaeeny iaoiaee iaoaiaoe/ii? noaoenoeee,
aeiiii?ei-iaoaiaoe/iiai iiaeaethaaiiy, ii??aiyeueiiai ? oaeoi?iiai
aiae?co, iaoeiai? aano?aeoe??, i?iaiicoaaiiy oa ?io?.

A i?ioean? aeine?aeaeaiiy aeei?enoiaoaaeeny caeiiiaeaa/? oa ii?iaoeai?
aeoe I?aceaeaioa Oe?a?ie, Aa?oiaii? ?aaee Oe?a?ie, Eaa?iaoo I?i?no??a
Oe?a?ie, iaoa??aee I?i?noa?noaa o?iain?a Oe?a?ie, I?i?noa?noaa aeiiii?ee
Oe?a?ie, ?aooieiai? iaeaoe Oe?a?ie, Aea?aeaaii? iiaeaoeiai?
aaei?i?no?aoe??, noaoenoe/i? aeai? Aea?aeeiinoaoo Oe?a?ie,
Iaoe?iiaeueiiai aaieo Oe?a?ie, iaoeia? ?ic?iaee Ee?anueeiai
iaoe?iiaeueiiai aeiiii?/iiai oi?aa?neoaoo, ?inoeoooo aeiiii?/ieo ?aoi?i,
a?o/eciyia ? ca?oa?aeia e?oa?aoo?a, iaoiaee/i? oa aiae?oe/i? ?ic?iaee
aaoi?a.

Iaoeiaa iiaecia iaea?aeaieo ?acoeueoao?a. Iaoeiaa iiaecia ?ic?iaie,
io?eiaieo aaoi?ii iniaenoi, iieyaa? o ianooiiiio:

1. ?icaeioo? oai?aoe/i? iieiaeaiiy uiaei ooieoe?e iiaeaoe?a a oiiaao
oi?ioaaiiy ?eieiaeo a?aeiinei oa aeiiii?/ii? e?ece, iaa?oioiaaii, ui
e??i o?neaeueii?, iiaeaoee iathoue aeeiioaaoe noeioethth/o, ?aaoethth/o,
iaeiie/oaaeueio, ?iciiae?eue/o, nioe?aeueio oa iie?oe/io ooieoe??.

2. Ooi/iai? ? ?icaeioo? i?eioeeie aea?aeaaiiai ?aaoethaaiiy iiaeaoeiai?
nenoaie, ye? a?aoiaothoue nioe?aeueii-aeiiii?/io neooaoe?th a aea?aeaa?
oa no?aoaa?/i? caaaeaiiy ?aoi?ioaaiiy aeiiii?ee, aieiaieie c yeeo ?:
noeioethaaiiy ae?iaie/i? ae?yeueiino?, caaacia/aiiy aenieiai nooiaiy
cae?aiiy iiaeaoe?a, ocaiaeaeaiiy caaaeueiiaea?aeaaieo ? i?noeaaeo
?ioa?an?a, caaacia/aiiy ??aiii??iino? iaaeoiaeaeaiue iiaeaoe?a o /an? oa
?aeiino? ?aaoethaaiiy iiaeaoeiaeo a?aeiinei.

3. Cai?iiiiiaaii cai?noue athaeaeaoioi?ioth/eo iiaeaoe?a (IAeA oa
iiaeaoeo ia i?eaooie) cai?iaaaeeoe iiaeaoie ia e?aaeeoi?nueeo aeiiao c
iniiaiith noaaeith 10% a?ae aace iiiaeaoeoaaiiy oa aaanoe ?aeeio noaaeo
iiaeaoeo ia aeioiaee o?ce/ieo in?a o ?ici??? 10%.

4. Iaa?oioiaaia iaiao?aei?noue ooai?aiiy ?aeeiiai Aea?aeaaiiai oiiaeo
nioe?aeueiiai caoenoo ianaeaiiy c iaeii/aniith e?ea?aeaoe??th ?nioth/eo
athaeaeaoieo ? iicaathaeaeaoieo oe?eueiaeo oiiae?a oa noi?ioeueiaai?
i?iiiceoe?? uiaei iineeaiiy eiio?ieth ca caeiii?noth ? aoaeoeai?noth
aeei?enoaiiy aea?aeaaieo o?iainiaeo ?ano?n?a.

5. ?ic?iaeai? iaoiaee/i? i?aeoiaee aeey caaacia/aiiy aea?aeaaiiai
?aaoethaaiiy ae??aithaaiiy nioe?aeueii-aeiiii?/iiai ?icaeoeo ?aa?ii?a ia
iniia? aeeoa?aioe?aoe?? iiaeaoeiaeo noaaie oa nenoaie ?aa?iiaeueieo
i?aeathaeaeaoieo ?ic?aooie?a, ye? a?aoiaothoue iniaeeaino? aeiiii?/iiai
?icaeoeo ?aa?ii?a oa caaaeuei? ianyae c?a?aieo a ?aa?iiao iiaeaoe?a.

6. Aeeiiai? i?aeoe/i? ?ic?aooiee ianya?a iiaeaoeiaeo iaaeoiaeaeaiue aei
Aea?aeaaiiai athaeaeaoo Oe?a?ie ca iiaith nenoaiith iiaeaoe?a;
anoaiiaeaii, ui caaaeuei? ianyae iiaeaoeiaeo iaaeoiaeaeaiue aei
athaeaeaoo a ?acoeueoao? ai?iaaaeaeaiiy cai?iiiiiaaieo ci?i iiaeooue
ca?eueoeoenue ia 29%.

I?aeoe/ia cia/aiiy iaea?aeaieo ?acoeueoao?a. I?aeoe/ia cia/aiiy
aeeiiaiiai aeine?aeaeaiiy iieyaa? a oiio, ui iaa?oioiaai? a aeena?oaoe??
iaoiaee/i? iieiaeaiiy, aiae?oe/i? ?ic?aooiee, ioe?iee oa aeniiaee
iiaeooue aooe aeei?enoai? a aea?aeaaieo no?oeoo?ao i?e cae?eniaii?
?aoi?ioaaiiy ae?th/i? iiaeaoeiai? nenoaie, aianaii? ci?i aei Caeiio
Oe?a?ie “I?i nenoaio iiiaeaoeoaaiiy”, ia/eneaii? ianya?a iiaeaoeiaeo
iaaeoiaeaeaiue aei Aea?aeaaiiai athaeaeaoo Oe?a?ie, aecia/aii? ianya?a
i?aeathaeaeaoieo o?ainoa?oieo ieaoaae?a.

Iaoeiai-iaoiaee/i? i?aeoiaee aei aiae?co oa iiaoaeiae iiaeaoeiai?
nenoaie iiaeooue aooe aeei?enoai? oaeiae o aeueo caeeaaeao ina?oe a
iaa/aeueieo aeenoeeie?iao c ieoaiue aea?aeaaiiai ?aaoethaaiiy aeiiii?ee,
iiaoaeiae iiaeaoeiaeo nenoai, a oaeiae oao?aoeyie ??cieo ??ai?a
aea?aeaaiiai oi?aae?iiy i?e i?iaiicoaaii? ianya?a iiaeaoeiaeo
iaaeoiaeaeaiue ? oi?ioaaii? iiaeaoeiai? iie?oeee a e?a?i? oa ?ic?iaoe?
iaoiae?a aea?aeaaiiai aieeao ia oe? i?ioeane.

Iniiai? ?acoeueoaoe aeine?aeaeaiiy, aeniiaee oa ?aeiiaiaeaoe?? aoee
aeei?enoai? i?e i?aeaioiaoe? “Eiioeaioe?? iiaeaoeiai? ?aoi?ie”, ui
ia?aaeaia ia ?icaeyae aei Aa?oiaii? ?aaee Oe?a?ie, i?iaeoo
“Iiaeaoeiaiai eiaeaeno Oe?a?ie”, aeeiiaii? iaoeiai-aeine?aeii? oaie
“?ic?iaea aeiiii?/ieo iaoiae?a aea?aeaaiiai aieeao ia
nioe?aeueii-aeiiii?/iee ?icaeoie ?aa?ii?a Oe?a?ie”.

Iniaenoee aianie caeiaoaa/a. Eiie?aoia iniaenoa o/anoue aaoi?a a
iaea?aeaii? iaoeiaeo ?acoeueoao?a iieyaa? o ianooiiiio:

— cai?iiiiiaaii iiaee eiioeaiooaeueiee i?aeo?ae aei no?oeoo?e
iiaeaoeiai? nenoaie ia no/aniiio aoai? nioe?aeueii-aeiiii?/iiai ?icaeoeo
e?a?ie, ui a?oioo?oueny ia ?icoe?aii? aace iiiaeaoeoaaiiy oa ciaioaii?
iiaeaoeiai? neeaaeiai? a oe?i? i?iaeoeoe??;

— noi?ioeueiaai? i?eioeeie aea?aeaaiiai ?aaoethaaiiy iiaeaoeiai?
nenoaie, ye? a?aoiaothoue ?aaeueio aeiiii?/io neooaoe?th a e?a?i? oa
no?aoaa?/i? caaaeaiiy ?aoi?ioaaiiy aeiiii?ee;

— cai?iiiiiaai? eiie?aoi? iai?yie ?aoi?ioaaiiy iiaeaoeiai? nenoaie oa
nenoaie athaeaeaoieo ? iicaathaeaeaoieo oe?eueiaeo oiiae?a oa aeiaaaeaii
ia?aaaae cai?iiiiiaaieo ci?i;

— ?ic?iaeai? iaoeiai-iaoiaee/i? i?aeoiaee aea?aeaaiiai ?aaoethaaiiy
nioe?aeueii-aeiiii?/iiai ?icaeoeo ?aa?ii?a Oe?a?ie ia iniia?
aeei?enoaiiy aeeoa?aioe?eiaaieo iiaeaoeiaeo noaaie oa nenoaie
?aa?iiaeueieo i?aeathaeaeaoieo ?ic?aooie?a;

— aeeiiai? ?ic?aooiee eiia??ieo iiaeaoeiaeo iaaeoiaeaeaiue aei
Aea?aeaaiiai athaeaeaoo Oe?a?ie i?e oiia? ai?iaaaeaeaiiy ?ic?iaie uiaei
?aoi?ioaaiiy ae?th/i? iiaeaoeiai? nenoaie.

Aeinoia??i?noue oa ai?iaaoe?y ?acoeueoao?a aeine?aeaeaiiy.
Aeinoia??i?noue iaoeiaeo iieiaeaiue aeena?oaoe?eii? ?iaioe oa i?aeoe/ieo
?aeiiaiaeaoe?e i?aeoaa?aeaeo?oueny aeei?enoaiiyi io?oe?eii? noaoenoe/ii?
?ioi?iaoe??, aeeiiaiiyi eiie?aoieo ?ic?aooie?a, iaaiai?aiiyi iaoeiaeo
?acoeueoao?a a ?inoeooo? aeiiii?/ieo ?aoi?i, ia can?aeaii? eaoaae?e
iae?iaeiiii?ee oa aea?aeaaiiai oi?aae?iiy Ee?anueeiai iaoe?iiaeueiiai
aeiiii?/iiai oi?aa?neoaoo, ia iaoeiaeo ia?aaeao, o Eii?oao? Aa?oiaii?
?aaee Oe?a?ie c ieoaiue athaeaeaoo, oao?aoeyie o aea?aeaaieo no?oeoo?ao.

Iaoeia? ?acoeueoaoe oa i?aeoe/i? ?aeiiaiaeaoe??, io?eiai? aaoi?ii a
oiae? aeeiiaiiai aeine?aeaeaiiy, aeei?enoiaoaaeeny a ?inoeooo?
aeiiii?/ieo ?aoi?i i?e i?aeaioiaoe? iaoeiaeo iaoa??ae?a oa ia?aaeai?
aeey aeei?enoaiiy o Aa?oiaio ?aaeo Oe?a?ie, I?i?noa?noai aeiiii?ee
Oe?a?ie.

Ioae?eaoe?? ii ?acoeueoaoao aeine?aeaeaiiy. ?acoeueoaoe aeine?aeaeaiiy
ciaeoee a?aeia?aaeaiiy o o?ueio iaoeiaeo i?aoeyo oa aaoi?nueeiio
na?aeioeoa? caaaeueiei ianyaii 3,83 ae?oe. a?e.

No?oeoo?a aeena?oaoe??. Aeena?oaoe?eia ?iaioa neeaaea?oueny c anooio,
o?ueio ?icae?e?a, aeniiae?a ? i?iiiceoe?e, nieneo aeei?enoaieo
e?oa?aoo?ieo aeaea?ae oa /ioe?ueio aeiaeaoe?a. ?iaioa aeeeaaeaia ia 149
noi??ieao ae?oeiaaiiai oaenoo, i?noeoue 28 oaaeeoeue, 2 ?enoiee, 93
iaeiaioaaiiy aeei?enoaieo e?oa?aoo?ieo aeaea?ae.

Iniiaiee ci?no ?iaioe

O “Anooi?” iaa?oioiaaii aeooaeuei?noue oaie aeena?oaoe?eii? ?iaioe,
noi?ioeueiaaii iaoo ? caaaeaiiy aeine?aeaeaiiy, iieacaii iiaecio oa
i?aeoe/ia cia/aiiy io?eiaieo ?acoeueoao?a.

?icae?e 1. “Iiaeaoee a nenoai? aea?aeaaiiai ?aaoethaaiiy aeiiii?ee”
aeeth/a? o?e i?ae?icae?ee.

O ?icae?e? ia iniia? aiae?co iaoai?ci?a oi?aae?iiy aeiiii?/ieie
i?ioeanaie iaa?oioiaaia iaiao?aei?noue iineeaiiy aea?aeaaiiai
?aaoethaaiiy nioe?aeueii-aeiiii?/iiai ?icaeoeo Oe?a?ie, yea iia’ycaia c
iniaeeainoyie no/aniiai ia?ao?aeiiai aoaio a?ae oeaio?ae?ciaaii
?aaoeueiaaii? aei aeiiii?ee ?eieiaiai oeio, iaaeinoaoi?i ?icaeoeii
?eieiaiai iaoai?cio naii?aaoethaaiiy oa e?eciaei noaiii an?o noa?
noni?eueiiai aeeooy e?a?ie.

Caaaeaiiy aea?aeaaiiai ?aaoethaaiiy aeiiii?ee Oe?a?ie ia no/aniiio aoai?
iieyaa? o i?yiiio oa iiina?aaeeiaaiiio ei?eaoaaii? ae?? ?eieiaiai
iaoai?cio, o oi?ioaaii? no?aoaa??, i??i?eoao?a ? iniiaieo caaaeaiue
aeiiii?/ii? iie?oeee oa ?ic?iaoe? cania?a aieeao ia
nioe?aeueii-aeiiii?/i? i?ioeane ?icaeoeo. Na?aae iaoiae?a aea?aeaaiiai
?aaoethaaiiy iaeaieeaia?oeie a no/anieo oiiaao ? aeiiii?/i? iaoiaee, ye?
aeicaieythoue noai?eoe ia?aaeoiiae aeey aeai?o oaeeo ??oaiue noa’?eoaie
aeiiii?ee, ye? a a?aeiia?aeaee aecia/aiei oe?eyi aeiiii?/ii? iie?oeee
aea?aeaae. I?e oeueiio iaea?eueo oe?ieiai ?iciianthaeaeaiiy a aeiiii?eao
?eieiaiai oeio iaaoee o?iainia? aaaeae? (?en.1). Na?aae oeeo aaaeae?a
iiaeaoee iiaeia aaaaeaoe iniiaiith eaieith, oae ye naia aiie aieeaathoue
ia ?io? o?iainia? ?aaoeyoi?e (aea?aeaaiee athaeaeao, oe?ie, a?ioiaee
ia?a, ?ici?? o?iainiai? aeiiiiiae noa’?eoai aeiiii?ee, aea?aeaai? iiceee
oiui) oa iathoue c ieie o?niee aca?iica’ycie.

A ia?ao?aeiee ia??iae a?ae aaei?i?no?aoeaii-eiiaiaeiiai oi?aae?iiy aei
?aaoethaaiiy aeiiii?ee ia iniia? ?eieiaeo a?aeiinei ?ieue iiaeaoe?a a
iaoai?ci? aea?aeaaiiai oi?aae?iiy noa? ia?oi?yaeiith. A?ae iiaeaoeiai?
iie?oeee caeaaeeoue ieaai?noue oa iaeiaio aie?niee ia?ao?ae aeiiii?ee o
iiaee ye?niee noai, a oaeiae ?acoeueoaoeai?noue ? aoaeoeai?noue ??
ooieoe?iioaaiiy oa ?icaeoeo. Iiaeaoee ? i?aai?/iith neeaaeiaith
/anoeiith aeiiii?/ii? iie?oeee aea?aeaae ? iaeaaeaoue aei iaeaaaeeea?oeo
aaaeae?a, ca aeiiiiiaith yeeo aea?aeaaa aieeaa? ia aeiiii?/i? i?ioeane a
e?a?i?.

Ia iniia? aiae?co ?nioth/eo a aeiiii?/i?e oai??? iiaeyae?a ia aeiiii?/io
nooue eaoaai??? iiaeaoe?a aaoi?ii ooi/iaii aecia/aiiy oa?i?io iiaeaoee,
i?ae yeei ?icoi??oueny oi?ia aeiiii?/ieo a?aeiinei i?ae aea?aeaaith oa
o?ce/ieie ? th?eaee/ieie iniaaie uiaei iaia’yceiaeo a?ioiaeo aiane?a aei
athaeaeao?a ??cieo ??ai?a ca caeiiiaeaa/i aecia/aieie noaaeaie oa o
anoaiiaeai? oa?i?ie c ia?aaea/ath aea?aeaa? i?aaa aeaniino? ia a?ioia?
aianee c iaoith o?iainiaiai caaacia/aiiy aeeiiaiiy iath nai?o ooieoe?e.

Aeiiii?/ia iie?oeea aea?aeaae ia?ao?aeiiai ia??iaeo ia iiaea aooe
aiaeia?/iith o?e, ui ae?yea a ieaiia?e nenoai?. Aiia iiaeiia iaiiaieoeny
iiaei ci?noii, aieiaia nooue yeiai iieyaa? a oiio, ui aea?aeaaa aa?a ia
naaa neeaaeio ooieoe?th oi?ioaaiiy no/anii? iiaeae? aeiiii?ee ?eieiaiai
oeio, a ioaea, iiaeiia ci?ieoe anth naith nioe?aeueii-aeiiii?/io
ae?yeuei?noue. ? naia iiaeaoeiaee iaoai?ci iiaea noaoe oei aieiaiei
eaioethaii, yeee iiaea aeei?enoiaoaaoeny aea?aeaaith aeey aeinyaiaiiy
iaaieo oe?eae ? caaaeaiue ia?ao?aeiiai ia??iaeo, eiee iiaeiia aooe
cae?eniaia o?ainoi?iaoe?y aea?aeaaii-ieaiiai? aeiiii?ee a aeiiii?eo
?eieiaiai oeio. I?ioyaii oeueiai iniaeeaiai ia?ao?aeiiai aoaio cia/aiiy
? ?ieue iiaeaoe?a aeoiaeeoue ca iaae? caaacia/aiiy aea?aeaae o?iainiaeie
?ano?naie. A oeae /an iio?aao? ae??oaiiy aace?/ neeaaeieo i?iaeai
ia?ao?aeiiai ia??iaeo ? iiaeaoee noathoue iaeaaaeeea?oei ?ino?oiaioii
aeiiii?/ii? iie?oeee aea?aeaae a iae?iaeiiii?/iiio ?aaoethaaii?
iaoe?iiaeueii? nenoaie ainiiaea?noaa.

I?iaaaeaiee aiae?c ae?th/i? iiaeaoeiai? nenoaie ? aeeiioaaieo iiaeaoeaie
ooieoe?e a oiiaao oi?ioaaiiy ?eieiaeo a?aeiinei oa aeiiii?/ii? e?ece
aeicaieea noi?ioethaaoe aeniiaie, ui a no/anieo oiiaao a Oe?a?i?
iiaeaoee aeeiiothoue ia?aaaaeii o?neaeueio ooieoe?th. I?e oeueiio
noeioethth/a, ?aaoethth/a, iaeiie/oaaeueia, ?iciiae?eue/a, nioe?aeueia
oa iie?oe/ia ooieoe?? iiaeaoe?a iaeaea ia ?aae?cothoueny. Ae?th/a
iiaeaoeiaa nenoaia Oe?a?ie o ca’yceo c aaeeeei iiaeaoeiaei
iaaaioaaeaiiyi ia noa’?eo?a ainiiaea?thaaiiy ia o?eueee ia ni?ey?
noaiiaeaiith ?eieiaeo a?aeiinei, aea e iaiaaeo? ?icaeoie
i?aei?e?iieoeueei? oa ?iaanoeoe?eii? ae?yeueiino?, ia noeioeth?
ianaeaiiy aei /anii? i?aoe?, iaeiie/aiiy aeaniino?, ia ni?ey?
aeinyaiaiith nioe?aeueieo ? iie?oe/ieo oe?eae ?aoi?ioaaiiy noni?euenoaa
o iai?yieo nioe?aeueii i???ioiaaii? ?eieiai? aeiiii?ee.

Iniiaieie iaaeie?eaie iiaeaoeiai? nenoaie Oe?a?ie ?: a?aenooi?noue
oe?e?nii? eiioeaioe?? ?? iiaoaeiae; yne?aai ae?aaeaiee o?neaeueiee ooee;
iecueeee nooi?iue cae?aiiy iiaeaoe?a; nei?i/aiiy iiaeaoeiaeo
iaaeoiaeaeaiue; iiaeeea?noue ooeeyiiy a?ae iiiaeaoeoaaiiy; ni?eyiiy
?icoe?aiith o?iueiaiai naeoi?a aeiiii?ee. ?nioth/a iiaeaoeiaa nenoaia ia
caeaoia ae??oeoe caaaeaiue ia?ao?aeiiai aoaio oa iiaeieaoe
nioe?aeueii-aeiiii?/io e?eco a e?a?i?, ui iaoiiaeth? iaiao?aei?noue
i?iaaaeaiiy eiiieaenii? iiaeaoeiai? ?aoi?ie.

?icae?e 2. “Iaoeiai-iaoiaee/ia caaacia/aiiy aea?aeaaiiai ?aaoethaaiiy
iiaeaoeiai? nenoaie” aeeth/a? o?e i?ae?icae?ee.

Ioe?iea ?acoeueoaoeaiino? ae?th/i? iiaeaoeiai? nenoaie aeicaieeea
noi?ioethaaoe aeiiae aei nenoaie iiiaeaoeoaaiiy oa i?eioeeie
aea?aeaaiiai ?aaoethaaiiy iiaeaoeiai? nenoaie, ye? a?aoiaothoue
nioe?aeueii-aeiiii?/io neooaoe?th a Oe?a?i? oa no?aoaa?/i? caaaeaiiy
?aoi?ioaaiiy iaoe?iiaeueii? aeiiii?ee. Iiaeaoeiaa nenoaia iiaeiia
caaacia/oaaoe ca?eueoaiiy iiaeaoeiaeo iaaeoiaeaeaiue ca ?aooiie
?icoe?aiiy aace iiiaeaoeoaaiiy oa eaaae?caoe?? o?iueiaiai naeoi?a
aeiiii?ee, noeioethaaoe ?icaeoie ae?iaieoeoaa, aa?aiooaaoe
noaa?euei?noue oa ??aiii??i?noue iiaeaoeiaeo iaaeoiaeaeaiue aei
Aea?aeaaiiai athaeaeaoo, ni?eyoe ocaiaeaeaiith caaaeueiiaea?aeaaieo ?
i?noeaaeo ?ioa?an?a ? aeeth/aoe aeiiii?/ii iaa?oioiaai? iiaeaoee ?
iiaeaoeia? noaaee.

I?eaaaeaiiy iiaeaoeiai? nenoaie o a?aeiia?aei?noue aei aeiia iei?oiueiai
aoaio nioe?aeueii-aeiiii?/iiai ?icaeoeo e?a?ie aeiaaa? nooo?aeo ci?i a
aea?aeaaiiio ?aaoethaaii? iiaeaoeiai? nenoaie, ?aoi?ioaaiiy no?oeoo?e
iiaeaoe?a, cai?iaaaeaeaiiy iaa?oioiaaieo iiaeaoeiaeo noaaie. Iniiai?
athaeaeaoioi?ioth/? iiaeaoee /eiii? nenoaie (iiaeaoie ia aeiaeaio
aa?o?noue oa iiaeaoie ia i?eaooie i?aei?e?inoa) ia caaacia/othoue
aeeiiaiiy aeiia aei iiaeaoeiai? nenoaie oa ia a?aeiia?aeathoue oiiaai
iei?oiueiai aoaio nioe?aeueii-aeiiii?/iiai ?icaeoeo Oe?a?ie. Oiio
i?iiiio?oueny cai?noue oeeo iiaeaoe?a cai?iaaaeeoe iiaeaoie ia
e?aaeeoi?nueeo aeiiao (IEA) c iniiaiith noaaeith iiiaeaoeoaaiiy 10%.

A aeena?oaoe?? aeiaiaeeoueny, ui ia’?eoii iiiaeaoeoaaiiy oeueiai
iiaeaoeo iiaeii? aooe e?aaeeoi?nuee? aeiiae, ui aeieeathoue c oaiae aai
i?e??aiyieo aei ieo iia?aoe?e, cie?aia aa?o?noue ?aae?caoe?? oiaa??a
(?ia?o, iineoa) ye aeaniiai ae?iaieoeoaa, oae ? i?eaeaaieo, a oiio /ene?
oiaa??a (?ia?o, iineoa) c /anoeiaith iieaoith oa ?o ia?aaea/o aac
iieaoe. Iiiaeaoeoaaiith oeei iiaeaoeii i?aeeyaathoue iia?aoe??, ui
cae?eniththoueny ca?aeii c aeiaiai?aie iai?io, aea?oaaiiy, ye?
ia?aaeaa/athoue ia?aaea/o i?aaa aeaniino?, ?icii?yaeaeaiiy aai
ei?enooaaiiy oiaa?aie, a oaeiae a?ae/oaeaiiy ?acoeueoao?a ?ia?o (iineoa)
oiui. Aa?o?noth oaiaee aaaaea?oueny a?ioiaa iana aai aa?o?noue oiaa??a
(?ia?o, iineoa), ye? io?eio? (ia?aaea?) ieaoiee iiaeaoeo i?e aeeiiaii?
oaiae (iia?aoe?e), ui ? ia’?eoii iiiaeaoeoaaiiy.

A?aeioneia oe?ia i?iaeoeoe??, iineoa, ?ia?o (aai oe?ia i?eaeaaiiy) (Oea)
iiaeiia i?noeoe a nia? aaee/eio ia?aoiaaiiai ia aa?o?noue oaiaee (Oei?)
iiaeaoeo ia e?aaeeoi?nueeo aeiiao (IEA):

Oea=Oei?+IEA

Aeey oiai, uia IEA ia noaa oaeoe/ii iiaeaoeii c ia?ao (?aae?caoe??) ?
caniaii ca?eueoaiiy aeo?ao, iia’ycaieo c ?aciioaaiiyi iiaeaoeiai?
neeaaeiai? oe?ie, oa ia i?eca?a aei cia/iiai iiaei?iae/aiiy
iaoa??aei?iii? i?iaeoeoe??, i?iiiio?oueny ciaiooaaoe a?aeioneio oe?io ia
aaee/eio niea/aiiai IEA i?e oi?ioaaii? iaoa??aeueieo aeo?ao, aeeth/aieo
a oe?io:

Oee = Oea — Ciea ,

aea Oee — e?ioeaaa oe?ia ?aae?caoe?? i?iaeoeoe?? (oiaa??a, iineoa);

Ciea — aaee/eia niea/aiiai IEA i?e eoi?ae? neeaaeiaeo nia?aa?oino?
i?iaeoeoe??.

Aea?aeaaia ?aaoethaaiiy i?ioeano oi?ioaaiiy o?iainiaeo ?ano?n?a a
iicaathaeaeaoieo ? athaeaeaoieo oe?eueiaeo oiiaeao i?iiiio?oueny
cae?enieoe oeyoii ooai?aiiy ?aeeiiai Aea?aeaaiiai oiiaeo nioe?aeueiiai
caoenoo ianaeaiiy c iiaeaoeiaith noaaeith 30% a?ae oiiaeo iieaoe i?aoe?
c iaeii/aniith e?ea?aeaoe??th ?nioth/eo athaeaeaoieo ? iicaathaeaeaoieo
oe?eueiaeo oiiae?a.

A iniiao iaa?oiooaaiiy iiaeaoeiaeo noaaie ia iiaeaoie ia e?aaeeoi?nueeo
aeiiao oa aei oiiaeo nioe?aeueiiai caoenoo ianaeaiiy iieeaaeaia eeane/ia
iieiaeaiiy oai??? aeiiii?ee i?iiiceoe?? i?i caeaaei?noue iiaeaoeiaeo
iaaeoiaeaeaiue a?ae noaaie iiiaeaoeoaaiiy a oaeiae aeiiaa ciaioaiiy aei
iioeiaeueii? aaee/eie iiaeaoeiaiai iaaaioaaeaiiy ia iniiai? no?oeoo?i?
aeaiaioe oe?ie i?iaeoeoe??: iaoa??aeuei? aeo?aoe (IC), oiiae iieaoe
i?aoe? (OII), aaeainiaee i?eaooie (Ia).

sseui ca /eiii? nenoaie iiiaeaoeoaaiiy iiaeaoeiaa neeaaeiaa (IAen) a
e?ioeaa?e oe?i? i?iaeoeoe?? noaiiaeoue:

IAen = 0,222IC + 0,79OII + 0,522Ia,

oi o cai?iiiiiaai?e iiaeaoeia?e nenoai? aiia aoaea aei??aithaaoe:

IAeni = 0,2IC + 0,43OII + 0,1Ia.

Oiaoi, cai?iiiiiaaia o?ainoi?iaoe?y ae?th/i? iiaeaoeiai? nenoaie
ciaioeoue a ii??aiyii? c /eiiith nenoaiith iiaeaoeiaa iaaaioaaeaiiy ia
oiiae iieaoe i?aoe? a 1,8 ?ace, ia aaeainiaee i?eaooie — a 5,2 ?ace, ia
iaoa??aeuei? aeo?aoe — a 1,1 ?ace. Aiaeii/an ci?ia no?oeoo?e iiaeaoe?a
oa iiaeaoeiaeo noaaie iaiaaeo? iiaeeea?noue i?eoiaoaaiiy aeioiae?a ?
i?eaooe?a a?ae iiiaeaoeoaaiiy, cia/ii ?icoe?th? aaco iiiaeaoeoaaiiy,
ni?ey? nei?i/aiith o?iueiaiai naeoi?a aeiiii?ee, c?inoaiith ianya?a
ae?iaieoeoaa, ca?eueoaiith a e?ioeaaiio i?aenoieo iiaeaoeiaeo
iaaeoiaeaeaiue aei athaeaeao?a an?o ??ai?a. A oe?eiio, ye iieacothoue
?ic?aooiee, cai?iiiiiaai? ci?ie a nenoai? iiiaeaoeoaaiiy iiaeooue
caaacia/eoe ca?eueoaiiy iiaeaoeiaeo iaaeoiaeaeaiue aei athaeaeaoo ca
?aooiie ?icoe?aiiy aace iiiaeaoeoaaiiy iaeaea ia 29%.

Ooai?aiiy ?aeeiiai oiiaeo nioe?aeueiiai caoenoo ianaeaiiy aeicaieeoue
caaacia/eoe ia o?eueee ca?eueoaiiy ianyao iiaeaoeiaeo iaaeoiaeaeaiue aei
Aea?aeaaiiai athaeaeaoo Oe?a?ie, aea e ci?ieoe i?aeo?ae aei nenoaie
ieaoaae?a, ni?inoeoe iaoai?ci ia?aooaaiiy, iae?eo ? ca?oiino?, a oaeiae
caaacia/eoe iie?auaiiy eiio?ieth ca ?o aeei?enoaiiyi, aeiiii?th cia/ieo
eioo?a aeey oo?eiaiiy aia?aoo oi?aae?iiy, i?ei?uaiue, oaoi?/iiai
caaacia/aiiy oiui. Ae??oaiiy oe??? i?iaeaie aeicaieeoue nooo?ai iineeeoe
?ieue aea?aeaae ?, cie?aia, O?yaeo oa Aa?oiaii? ?aaee Oe?a?ie a
?aaoethaaii? i?ioean?a nioe?aeueiiai caoenoo ianaeaiiy.

A aeena?oaoe?? iaa?oioiaaia oaeiae iaiao?aei?noue cai?iaaaeaeaiiy
?aeeiiai iiaeaoeo ia aeioiaee o?ce/ieo in?a. Aeiaaaeaii, ui noaaea
oeueiai iiaeaoeo ia? aooe ia ??ai? 10 %.

?icae?e 3. “Iaoai?ci aea?aeaaiiai ?aaoethaaiiy ? nioe?aeueii-aeiiii?/i?
iane?aeee ?aoi?ioaaiiy iiaeaoeiai? nenoaie” aeeth/a? o?e i?ae?icae?ee.

Ea??aia ?ieue aea?aeaae o ?aoi?ioaaii? iiaeaoeiai? nenoaie iaoiiaeaia
iaiao?aei?noth ni?yioaaiiy oeueiai i?ioeano o caaeaiiio iai?yi? oa
ao?eaiiy a aeeooy no?aoaa?? aeiiii?/ii? iie?oeee, yea iiaeiia
a?oiooaaoeny ia i?eioeeiao aeaiie?ao??, caei?iaiai oeea?e?ciaaiiai
i?aei?e?iieoeoaa oa eiieo?aioe??, aoiaeaeaiiy noaa?aiii? Oe?a?ie a
nenoaio i?aeia?iaeieo ainiiaea?nueeeo ca’yce?a oiui.

Aea?aeaaia ?aaoethaaiiy iiaeaoeiai? nenoaie cae?enith?oueny ca
aeiiiiiaith ??cieo i?aaiaeo ? i?aai?caoe?eieo ?aaoeyoi??a c iaoith
i???ioaoe?? ainiiaea?nueeeo noa’?eo?a ? ie?aieo a?iiaaeyi ia aeinyaiaiiy
oe?eae ? i??i?eoao?a aea?aeaaii? nioe?aeueii-aeiiii?/ii? iie?oeee.
Iaoeiai-iaoiaee/ia caaacia/aiiy ?aoi?ioaaiiy iiaeaoeiai? nenoaie ua ia
aa?aioo? ?? aoaeoeaia ooieoe?iioaaiiy a ?aaeueieo aeiiii?/ieo oiiaao.
Aeey oeueiai aea?aeaaa iiaeiia noai?eoe, ia?o ca ana, a?aeiia?aeiee
i?aaiaee ?aaeei aeey ?aaoethaaiiy a?aeiinei noa’?eo?a aeiiii?ee oa
cae?enieoe nenoaio i?aai?caoe?eieo caoiae?a aeey ai?iaaaeaeaiiy iiai?
iiaeaoeiai? nenoaie.

Aei oaia??oiueiai /ano a Oe?a?i? ia ae??oaii ?yae ieoaiue
i?aai?caoe?eiiai caaacia/aiiy ooieoe?iioaaiiy iiaeaoeiai? nenoaie,
a?aenooi?e ii?yaeie aaaaeaiiy a ae?th oa ci?ie caeii?a i?i
iiiaeaoeoaaiiy, ye? a caoeuaee i?aaa oa ?ioa?ane ieaoiee?a. Caeeoa?oueny
iaae??oaiith i?iaeaia eiiieaeniiai, nenoaiiiai ?aoi?ioaaiiy iiaeaoeiaiai
caeiiiaeaanoaa ia iniia? iiaeo aoaeoeaieo ?aeae. Iaei??th c i?e/ei
oeueiai ? a?aenooi?noue a Oe?a?i? Iiaeaoeiaiai eiaeaeno, yeee iiaeiai
a?ae?a?aaaoe ?ieue nenoaiiooai?thth/iai /eiieea iiaeaoeiaiai
caeiiiaeaanoaa. Naia Iiaeaoeiaee eiaeaen, yeee i?iiiio?oueny
cai?iaaaeeoe, ia? noi?ioaaoe iiao ?aeaieia?th iiiaeaoeoaaiiy,
caaacia/eoe eiiieaeniee i?aeo?ae o ?aaoethaaii? iiaeaoeiaeo a?aeiinei,
onoiooe iaaeineiiae?noue oa iaocaiaeaeai?noue iiaeaoeiaiai
caeiiiaeaanoaa, caaacia/eoe ?aeeio ? a?aeiinii noaa?eueio caeiiiaeaa/o
aaco iiiaeaoeoaaiiy, ocaiaeeoe noaaee iiaeaoe?a c ?aaeueieie
iiaeeeainoyie ieaoiee?a, caaacia/eoe aeeoa?aioe?eiaaiee i?aeo?ae aei
iiiaeaoeoaaiiy, onoiooe iaa?aeiia?aei?noue aeo?a iiaeaoeiaiai
caeiiiaeaanoaa ii?iai ?ioeo caeiiiaeaa/eo aeo?a, caaacia/eoe ?o
aa?iii?caoe?th oa aca?iiae?th, a?aooaaoe ?ioa?ane ?aa?ii?a oa ocaiaeeoe
?o c caaaeueiiaea?aeaaieie. A ?iaio? ?ic?iaeaia no?oeoo?a Iiaeaoeiaiai
eiaeaeno oa ci?no eiaeii? no?oeoo?ii? /anoeie.

Iiaeaoeiaa nenoaia ye can?a aea?aeaaiiai ?aaoethaaiiy aeiiii?/ieo
i?ioean?a ia? noaoe iniiaiei iaoai?ciii o ae??oaii? aeooaeueii? i?iaeaie
ae??aithaaiiy ??ai?a nioe?aeueii-aeiiii?/iiai ?icaeoeo ?aa?ii?a Oe?a?ie.
Cai?iaaaeaeaiiy aeeoa?aioe?eiaaieo iiaeaoeiaeo noaaie oa nenoaie
i?ae?aa?iiaeueieo athaeaeaoieo ?ic?aooie?a ? iaoai?cio ae??aithaaiiy
athaeaeaoii? ieaoini?iiiaeiino? oa?eoi??aeueieo iaeeieoeue ni?eyoeia
i?aeaeuaiith aea?aeaaiiai aieeao ia oeae i?ioean oa ?aae?caoe??
iie?oe/ii? ooieoe?? iiaeaoe?a. Aeeoa?aioe?aoe?y iiaeaoeiaeo noaaie
aeeeeeaia o??th ?aaeueiith neooaoe??th, ui neeaeany o ae?iaie/?e noa??
?aa?ii?a e?a?ie ia no/aniiio aoai? ?icaeoeo, yeee oa?aeoa?eco?oueny
e?eciaei noaiii aaeocae, ia??aiii??iei ?iciiae?eii i?iaeoeoeaieo nee ii
?aa?iiao e?a?ie oa ??aiai ?o ?icaeoeo a, ioaea, ? ia??aiii??i?noth
aeioiae?a a?iiaaeyi oa a?aei?ii?noth oiia aeeooy ianaeaiiy a ?aa?iiao
Oe?a?ie.

A aeena?oaoe?? iaa?oioiaaii, ui aeeoa?aioe?aoe?y iiaeaoeiaeo noaaie ia
iniiaiee iiaeaoie — IEA iiaeiai caeaaeaoe a?ae ??aiy
nioe?aeueii-aeiiii?/iiai ?icaeoeo ?aa?ii?a. I?e oeueiio, a ?aa?iiao c
??aiai nioe?aeueii-aeiiii?/iiai ?icaeoeo ieae/a na?aaeiueiai iiaeaoeia?
noaaee iiaeii? aooe aeey iecueei?aioaaaeueieo aaeocae aeaui ieae/eie
a?ae na?aaei?o. Aeey aeniei?aioaaaeueieo aaeocae a ?aa?iiao c
nioe?aeueii-aeiiii?/iei ??aiai ?icaeoeo aeua na?aaeiueiai iiaeaoeiaa
noaaea IEA iiaeiia aooe aeaui aeuith a?ae na?aaeiuei?. Aiaeii/an
aeeoa?aioe?aoe?y iiaeaoeiaeo noaaie ii ?aa?iiao ia iiaeiia aieeiooe ia
caaaeueiee ianya iiaeaoeiaeo iaaeoiaeaeaiue ii e?a?i?, ?ic?aoiaaiee ca
na?aaeiueith noaaeith. Cai?iaaaeaeaiiy aeeoa?aioe?aoe?? iiaeaoeiaeo
noaaie ca?eueoeoue ae?eiao aeoeai?noue a ?aa?iiao c iecueeei ?? ??aiai
oa ni?eyoeia ia?iuoaaiith a ieo ae?iaie/iai iioaioe?aeo. A oea a naith
/a?ao aeicaieeoue ae??oeoe oe?eee eiiieaen nioe?aeueieo i?iaeai
?aa?ii?a.

?nioth/a ia??aiii??i?noue nioe?aeueii-aeiiii?/iiai ?icaeoeo ?aa?ii?a
ooai?th? neooaoe?th, eiee aeaeaoee ?c i?noeaaeo athaeaeao?a o ?ic?aooieo
ia aeooo ianaeaiiy a?ae??ciythoueny ii ?aa?iiao Oe?a?ie iaeaea a aeaa
?ace.

Caeiiiaeaa/i-ii?iaoeaia iaa?aaoeueiaai?noue ?iciiae?eo aeioaoe?e oa
iaoai?cio aeeo/aiiy eeoe?a iiaeaoeiaeo iaaeoiaeaeaiue ?c i?noeaaeo
athaeaeao?a, noa’?eoea?ci oeueiai i?ioeano aeiaaathoue aea?aeaaiiai
?aaoethaaiiy i?ae?aa?iiaeueieo athaeaeaoii-o?iainiaeo a?aeiinei ia
?aeei?e iaoeiai-iaoiaee/i?e iniia?.

A ?iaio? ?ic?iaeaiee iaoiaee/iee i?aeo?ae aei aecia/aiiy ianya?a
o?ainoa?oieo ieaoaae?a c iaoith ae??aithaaiiy athaeaeaoii-o?iainiai?
ni?iiiaeiino? ?aa?ii?a, yeee a?aoiao? ??aaiue ?icaeoeo i?iaeoeoeaieo nee
?aa?ii?a, caaaeueiee ianya c?a?aieo a ?aa?ii? iiaeaoe?a aei athaeaeao?a
an?o ??ai?a, a oaeiae caaacia/o? aa?aioiaaiee aea?aeaaith na?aaei?e ii
e?a?i? ??aaiue athaeaeaoii? caaacia/aiino? ia aeooo ianaeaiiy. Ianya
aeioaoe?e i?noeaaei athaeaeaoai (+D?) oa aeeo/aiiy eeoe?a iiaeaoeiaeo
iaaeoiaeaeaiue ?c i?noeaaeo athaeaeao?a (-D?) i?iiiio?oueny aecia/aoe
ca oi?ioeith:

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???????????yyy????.????1?????? ???????  
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y??????aea wmetafile8? ??wmetafile8? ???????????????
???????????yyy????.????1?????? ???????
` ???&??yyyy?????Ayyy1/4yyy`?? ?? ???&? ?MathType??`????u
y??????wmetafile8? ???????????????
???????????yyy????.????1?????? ??????? `
???&??yyyy?????Ayyy1/4yyya?? ?? ???&? ?MathType??`????u
y??????wmetafile8? ???????????????
???????????yyy????.????1?????? ???????
`@???&??yyyy?????Ayyy1/4yyy??? ?? ???&? ?MathType??`????u
y??????wmetafile8? ??^???????????
???????????yyy????.????1?????? ??????? ?a
???&??yyyy?????Ayyy·yyy  ??·?? ???&? ?MathType??
???u?????????»????-?????Y???§???[???™ ???u
y??????I?e/iio, aeey iaeanoae-aeiii??a i?e wmetafile8?
??????????????? ???????????yyy????.????1??????
??????? `@???&??yyyy?????Ayyy1/4yyy??? ?? ???&?
?MathType??`????u y??????Nioe?aeueii-aeiiii?/ia cia/ei?noue
cai?iiiiiaaieo ci?i o nenoai? iiiaeaoeoaaiiy iieyaa? o ca?eueoaii?, a
ii??aiyii? c /eiiith nenoaiith, iiaeaoeiaeo iaaeoiaeaeaiue aei
athaeaeao?a an?o ??ai?a, ui aa?aioo? ae??oaiiy /enaeueieo aino?eo
nioe?aeueieo i?iaeai noni?euenoaa.

Aeniiaee

1. Ia’?eoeaia iaiao?aei?noue aea?aeaaiiai ?aaoethaaiiy
nioe?aeueii-aeiiii?/iiai ?icaeoeo Oe?a?ie iia’ycaia c iniaeeainoyie
no/aniiai ia?ao?aeiiai aoaio a?ae aei?noei? aaei?i?no?aoeaii-eiiaiaeii?
aei aeiiii?ee ?eieiaiai oeio, iaaeinoaoi?i ?icaeoeii ?eieiaiai iaoai?cio
naii?aaoethaaiiy oa e?eciaei noaiii an?o noa? noni?eueiiai aeeooy
e?a?ie.

Caaaeaiiy aea?aeaaiiai ?aaoethaaiiy aeiiii?ee Oe?a?ie ia no/aniiio aoai?
?? ?icaeoeo aaa/a?oueny o i?yiiio oa iiina?aaeeiaaiiio ei?eaoaaii? ae??
?eieiaiai iaoai?cio, o oi?ioaaii? no?aoaa??, i??i?eoao?a ? iniiaieo
caaaeaiue aeiiii?/ii? iie?oeee oa aieeao ia nioe?aeueii-aeiiii?/i?
i?ioeane ?icaeoeo ia?aaaaeii ca aeiiiiiaith aeiiii?/ieo aaaeae?a.

2. A no/anieo oiiaao iaeaieeaia?oei aaaeaeai aea?aeaaiiai ?aaoethaaiiy
aeiiii?ee ia iae?i-oa i?e?i??ai? ? iiaeaoeiaa nenoaia. A ia?ao?aeiee
ia??iae aaaeeeaa cia/aiiy o oi?ioaaii? aca?iia?aeiinei i?ae
ae?iaieoeoaii, noni?euenoaii ? aea?aeaaith iathoue iiaeaoee, ye? ?
ae?acieeaie i??i?eoao?a noni?eueieo ?ioa?an?a ? ?aaoeththoue iaea?eueo
aaaeeeao noa?o — o?iainia? a?aeiineie.

3. A Oe?a?i? o ca’yceo c a?aenooi?noth a?o/eciyiiai aeina?aeo iiaoaeiae
iiaeaoeiai? nenoaie, yea a a?aeiia?aeaea aeiiaai ?eieiai? aeiiii?ee, oa
iaoeiaiai caaacia/aiiy ia?aoiaeo e?a?ie aei aeiiii?ee ?eieiaiai oeio,
ae?th/a iiaeaoeiaa nenoaia ia aeeiio? a iiai?e i??? i?eoaiaiieo ?e
ooieoe?e e??i o?neaeueii?. Iaa?oioiaaii, ui a ia??iae ia?aoiaeo a?ae
oeaio?ae?ciaaii ea?iaaii? aei ?eieiai? aeiiii?ee, a oiiaao e?ece
nioe?aeueii-aeiiii?/iiai ?icaeoeo iiaeaoee iathoue aeeiioaaoe ia o?eueee
o?neaeueio, aea e noeioethth/o, ?aaoethth/o, iaeiie/oaaeueio,
?iciiae?eue/o, nioe?aeueio oa iie?oe/io ooieoe??. Iaoeiai iaa?oioiaaii,
ui, aeeiioth/e iie?oe/io ooieoe?th, iiaeaoeiaa nenoaia iiaea a?ae?a?aoe
ae??oaeueia cia/aiiy o ?ica’ycaii? oaeiai aeooaeueiiai ieoaiiy, ye
ae??aithaaiiy nioe?aeueii-aeiiii?/iiai ?icaeoeo ?aa?ii?a Oe?a?ie.

4. Iniiaieie iaaeie?eaie /eiii? iiaeaoeiai? nenoaie ?: iiaeeea?noue
ooeeyiiy a?ae nieaoe iiaeaoe?a, a?aenooi?noue oe?e?nii? eiioeaioe??
iiaoaeiae iiaeaoeiai? nenoaie, o?neaeueiee ooee, ni?eyiiy ?icoe?aiith
o?iueiaiai naeoi?a aeiiii?ee, iecueeee nooi?iue cae?aiiy iiaeaoe?a,
iaa?aeiia?aei?noue ii?yaeeo ia?aooaaiiy iiaeaoe?a noo? ia’?eo?a
iiiaeaoeoaaiiy, iaiao?aei?noue iiaa?iaiiy niea/aieo aaainiaeo
iiaeaoeiaeo ieaoaae?a a oiiaao aino?iai aeao?oeeoo athaeaeaoo, no??iea
cieaeaiiy ianya?a iiaeaoeiaeo iaaeoiaeaeaiue aei Aea?aeaaiiai athaeaeaoo
Oe?a?ie. I?iaaaeaiee aiae?c cana?ae/ea aacia?niaeoeai?noue /eiii?
nenoaie iiiaeaoeoaaiiy ? iaiao?aei?noue ?? ?aoi?ioaaiiy c aeei?enoaiiyi
iaoiae?a a?eueo aeoeaiiai aieeao aea?aeaae ia oe? i?ioeane.

5. Iniiaieie i?eioeeiaie aea?aeaaiiai ?aaoethaaiiy oa iiaoaeiae iiai?
iiaeaoeiai? nenoaie ?: caaacia/aiiy aenieiai nooiaiy cae?aiiy iiaeaoe?a;
caaeainiaai?noue caaaeueiiaea?aeaaieo ? i?noeaaeo ?ioa?an?a o ?iciiae?e?
iiaeaoe?a; ??aiii??i?noue iaaeoiaeaeaiiy iiaeaoe?a a /an?; ?aei?noue
iiaeaoeiaiai ?aaeeio; aa?oiaainoai iiaeaoeiaiai Caeiio; ?aei?noue
?aaoethaaiiy iiaeaoeiaeo a?aeiinei, ui caaacia/o?oueny i?eeiyooyi
Iiaeaoeiaiai eiaeaeno oiui.

6. Ea?oth/enue aecia/aieie i?eioeeiaie oa aeiiaaie aei iiaeaoeiai?
nenoaie, ?ic?iaeaia iiaa no?oeoo?a iiaeaoe?a. Aieiaia ?? a?aei?ii?noue
a?ae ?nioth/i? iieyaa? a oiio, ui a i?e iiaeaoie ia i?eaooie
i?aei?e?inoa ? iiaeaoie ia aeiaeaio aa?o?noue, ye? ? iniiaieie
neeaaeiaeie /eiii? iiaeaoeiai? nenoaie oa athaeaeaoioi?ioth/eie
iiaeaoeaie, i?iiiio?oueny cai?ieoe ia iniiaiee aeaiaio iiai? iiaeaoeiai?
nenoaie — iiaeaoie ia e?aaeeoi?nueeo aeiiao c iniiaiith noaaeith
iiaeaoeo 10% a?ae aace iiiaeaoeoaaiiy.

7. Iaa?oioiaaia iaiao?aei?noue ooai?aiiy ?aeeiiai Aea?aeaaiiai oiiaeo
nioe?aeueiiai caoenoo c iaeii/aniith e?ea?aeaoe??th an?o ?nioth/eo
athaeaeaoieo oa iicaathaeaeaoieo oe?eueiaeo oiiae?a. Aianee aei oeueiai
oiiaeo aecia/ai? ia ??ai? 30% oiiaeo iieaoe i?aoe?, ye? o no?oeoo?? c?
noaaeaie iiaeaoeo ia e?aaeeoi?nueeo aeiiao o ?ici??? 10% neeaaeathoue
iioeiaeueia iiaeaoeiaa iaaaioaaeaiiy ia oiaa?iae?iaiee?a. Cai?iiiiiaaii
oaeiae aaanoe ?aeeio noaaeo iiaeaoeo ia aeioiaee o?ce/ieo in?a ia ??ai?
10%.

8. Ia?aaaae cai?iiiiiaaii? iiaeaoeiai? nenoaie iieyaathoue o oiio, ui
aiia ia o?eueee ciaioo? iiaeaoeiaa iaaaioaaeaiiy ia oiaa?iae?iaiee?a,
aea e caaacia/o? ca?eueoaiiy iiaeaoeiaeo iaaeoiaeaeaiue aei athaeaeaoo
ca ?aooiie ?icoe?aiiy aace iiiaeaoeoaaiiy iaeaea ia 29%.

9. Aea?aeaaia ?aaoethaaiiy ae??aithaaiiy nioe?aeueii-aeiiii?/iiai
?icaeoeo ?aa?ii?a Oe?a?ie iiaea caaacia/oaaoeny oeyoii cai?iaaaeaeaiiy
aeeoa?aioe?eiaaieo iiaeaoeiaeo noaaie oa nenoaie ?aa?iiaeueieo
i?aeathaeaeaoieo ?ic?aooie?a.

10. ?aae?caoe?th aea?aeaaiiai ?aaoethaaiiy ?aoi?ie iiaeaoeiai? nenoaie,
eiiieaeniee i?aeo?ae o ?? ?aoi?ioaaii? oa ocaiaeaeai?noue iiaeaoeiaiai
caeiiiaeaanoaa c ?ioeie caeiiiaeaa/eie aeoaie i?iiiio?oueny caaacia/eoe
ai?iaaaeaeaiiyi Iiaeaoeiaiai eiaeaeno, ye iniiaiiai nenoaiiooai?thth/iai
/eiieea iiaeaoeiaiai caeiiiaeaanoaa.

Ioae?eaoe?? ca oaiith aeena?oaoe??

1. Oeiioaiei TH., Oo?/eiia I. Iniiai? iai?yie oaeineiiaeaiiy nenoaie
iiiaeaoeoaaiiy a Oe?a?i?. — E.: IAIO, 1998. — 62 n. (iniaenoi aaoi?o
iaeaaeeoue 45n. — ?ic?iaea i?eioeei?a, iaoeiai-iaoiaee/ieo i?aeoiae?a oa
iaoai?cio i?aai?caoe?eiiai caaacia/aiiy ?aoi?ioaaiiy iiaeaoeiai? nenoaie
? nenoaie iicaathaeaeaoieo oiiae?a).

2. Oeiioaiei TH.A. ?aoi?ioaaiiy nenoaie iiiaeaoeoaaiiy a Oe?a?i? //
Aeiiii?ea oa i?aei?e?iieoeoai. Ca??iee iaoeiaeo i?aoeue iieiaeeo a/aieo
oa ani??aio?a. Aei. 2. — E.: EIAO, 1998. — N. 81-86.

3. Oeiioaiei TH.A. Ooieoe?? iiaeaoe?a a oiiaao ia?aoiaeo Oe?a?ie
aei ?eieiaeo a?aeiinei // A/ai? caienee: Iaoeiaee ca??iee. Aei. 1. — E.:
EIAO, 1998. — N. 40-42.

4. A.n. IA ?885. Oe?a?ia. Iia? i?aeoiaee aei i?iaaaeaiiy iiaeaoeiai?
?aoi?ie a Oe?a?i? / Oeiioaiei TH.A., Oo?/eiia I.A. — 62n. Ca?a?no?iaaii
31.12.97, Eaoaeia aea?aeaaii? ?a?no?aoe??, 1998 (iniaenoi aaoi?o
iaeaaeeoue 38 n. — eiioeaioe?y iiaoaeiae iiaeaoeiai? nenoaie, ?ic?iaea
iaoeiai-iaoiaee/ieo i?aeoiae?a oa iaoai?cio ?aoi?ioaaiiy iiaeaoeiai?
nenoaie oa nenoaie iicaathaeaeaoieo oiiae?a).

Aiioaoe?y

Oeiioaiei TH.A. Aea?aeaaia ?aaoethaaiiy iiaeaoeiai? nenoaie. — ?oeiien.

Aeena?oaoe?y ia caeiaoooy iaoeiaiai nooiaiy eaiaeeaeaoa aeiiii?/ieo iaoe
ca niaoe?aeuei?noth 08.02.03 — i?aai?caoe?y oi?aae?iiy, ieaioaaiiy ?
?aaoethaaiiy aeiiii?eith. Ee?anueeee iaoe?iiaeueiee aeiiii?/iee
oi?aa?neoao. I?i?noa?noai ina?oe Oe?a?ie, Ee?a, 1999.

Aeena?oaoe?th i?enay/aii ?ic?iaoe? iaoeiai-iaoiaee/ieo iniia
aea?aeaaiiai ?aaoethaaiiy iiaeaoeiai? nenoaie a no/anieo aeiiii?/ieo
oiiaao. A ?iaio? aecia/ai? caaaeaiiy aea?aeaaiiai ?aaoethaaiiy aeiiii?ee
oa i?noea iiaeaoe?a a nenoai? aea?aeaaiiai ?aaoethaaiiy, ioe?iaia
?acoeueoaoeai?noue ae?th/i? nenoaie iiaeaoe?a. Noi?ioeueiaai? iaoeia?
i?eioeeie oa iaa?oioiaai? iai?yie o?ainoi?iaoe?? iiaeaoeiai? nenoaie,
?ic?iaeai? iaoeiai-iaoiaee/i? i?aeoiaee aei iiiaeaoeoaaiiy th?eaee/ieo ?
o?ce/ieo in?a. Iaa?oioiaai? iai?yie ?aoi?ioaaiiy athaeaeaoieo ?
iicaathaeaeaoieo oiiae?a. Cai?iiiiiaaii iiaee i?aeo?ae aei aea?aeaaiiai
?aaoethaaiiy nioe?aeueii-aeiiii?/iiai ?icaeoeo ?aa?ii?a ca aeiiiiiaith
iiaeaoeiai? nenoaie. Aecia/aii iaoai?ci caaacia/aiiy ?aoi?ioaaiiy
nenoaie iiiaeaoeoaaiiy oa ioe?iai? nioe?aeueii-aeiiii?/i? iane?aeee
ai?iaaaeaeaiiy iiai? nenoaie iiaeaoe?a.

Eeth/ia? neiaa: aea?aeaaia ?aaoethaaiiy, nioe?aeueii-aeiiii?/iee
?icaeoie, iiaeaoeiaa nenoaia, i?eioeeie ?aoi?ioaaiiy, iai?yie
?aoi?ioaaiiy, iaoiaee/i? i?aeoiaee, iiaa nenoaia iiaeaoe?a,
iiiaeaoeoaaiiy th?eaee/ieo ? o?ce/ieo in?a.

Aiiioaoeey

Oeiioaiei TH.A. Ainoaea?noaaiiia ?aaoee?iaaiea iaeiaiaie nenoaiu. —
?oeiienue.

Aeenna?oaoeey ia nieneaiea o/aiie noaiaie eaiaeeaeaoa yeiiiie/aneeo iaoe
ii niaoeeaeueiinoe 08.02.03 — i?aaiecaoeey oi?aaeaiey, ieaie?iaaiey e
?aaoee?iaaiey yeiiiieee. Eeaaneee iaoeeiiaeueiue yeiiiie/aneee
oieaa?neoao. Ieienoa?noai ia?aciaaiey Oe?aeiu, Eeaa, 1999.

Aeenna?oaoeey iinayuaia ?ac?aaioea iao/ii-iaoiaee/aneeo iniia
ainoaea?noaaiiiai ?aaoee?iaaiey iaeiaiaie nenoaiu a nia?aiaiiuo
yeiiiie/aneeo oneiaeyo. A ?aaioa ii?aaeaeaiu caaea/e ainoaea?noaaiiiai
?aaoee?iaaiey yeiiiieee ia yoaia ia?aoiaea e ?uii/iie yeiiiieea, eioi?ua
ninoiyo a ei??aeoe?iaea aeaenoaey ?uii/iiai iaoaiecia, oi?ie?iaaiee
no?aoaaee, i?ei?eoaoia, iniiaiuo iai?aaeaiee yeiiiie/aneie iieeoeee a
oaeaea oneeaiee ainoaea?noaaiiiai aeeyiey ia nioeeaeueii-yeiiiie/aneea
i?ioeannu ?acaeoey. A ia?eiae oi?ie?iaaiey ?uii/iuo ioiioaiee
yeiiiie/aneea iaoiaeu ainoaea?noaaiiiai ?aaoee?iaaiey
nioeeaeueii-yeiiiie/aneiai ?acaeoey iicaieytho nicaeaoue oneiaey aeey
oiai, /oiau i?e naiinoiyoaeueiii auai?a ?aoaiee noauaeou yeiiiieee
i?eaeeaeaeenue e oai i?ei?eoaoai, eioi?ua ioaa/atho oeaeyi yeiiiie/aneie
iieeoeee ainoaea?noaa. Iainiiaaii, /oi iaeiae yaeythony iniiaiui caaiii
yeiiiie/aneeo iaoiaeia ainoaea?noaaiiiai ?aaoee?iaaiey, oae eae eiaiii
iie aeeytho ia oi?ie?iaaiea ae?oaeo yeaiaioia yeiiiie/aneeo iaoiaeia:
ainoaea?noaaiiue athaeaeao, oeaiu, aeaiaaeiue iai?io, ?acia? oeiainiaie
iiiiue noauaeoai yeiiiieee, ainoaea?noaaiiua caeiu e o. i. e eiatho n
ieie oanioth acaeiinaycue.

A ia?eiae ia?aoiaea io aaeieieno?aoeaii-eiiaiaeiie e yeiiiieea ?uii/iiai
oeia aaaeiay ?ieue i?e oi?ie?iaaiee acaeiiioiioaiee iaaeaeo
i?iecaiaenoaii, iauanoaii e ainoaea?noaii i?eiaaeeaaeeo iaeiaai, eioi?ua
yaeythony au?aceoaeyie iauanoaaiiuo eioa?ania. Ia iniiaa aiaeeca
ooieoeeiie?iaaiey aeaenoaothuae iaeiaiaie nenoaiu onoaiiaeaii, /oi a
nayce n ionoonoaeai ioa/anoaaiiiai iiuoa oi?ie?iaaiey nenoaiu iaeiaia a
oaeaea iao/iiai iaania/aiey ia?aoiaea no?aiu e ?uii/iie yeiiiieea,
iaeiaiaay nenoaia Oe?aeiu ia auiieiyao a iieiie ia?a naienoaaiiuo ae
ooieoeee, e?iia oeneaeueiie. Iniiaiuie iaaeinoaoeaie ioa/anoaaiiie
iaeiaiaie nenoaiu yaeythony: aiciiaeiinoue oeeiiaiey io oieaou iaeiaia,
ionoonoaea oeaeinoiie eiioeaioeee iino?iaiey iaeiaiaie nenoaiu,
oeneaeueiue oeeii, niaeaenoaea ?anoe?aieth oaiaaiai naeoi?a yeiiiieee,
ieceay niae?aaiinoue iaeiaia, ianiioaaonoaea ii?yaeea ia/eneaiey iaeiaia
nouiinoe iauaeoia iaeiaiiaeiaeaiey. Iniiaiui ?acoeueoaoii ianiaa?oainoaa
iaeiaiaie nenoaiu yaeyaony i?ia?anne?othuaa nieaeaiea a iineaaeiea aiaeu
iauaiia iaeiaiauo iinooieaiee a Ainoaea?noaaiiue athaeaeao Oe?aeiu i?e
cia/eoaeueiii iaeiaiaii i?anna ia oiaa?ii?iecaiaeeoaeae. A ?aaioa
iainiiaai auaiae i aania?niaeoeaiinoe aeaenoaothuae iaeiaiaie nenoaiu
aeey aeaeueiaeoaai a? eniieueciaaiey. Ooi/iaiu e ?acaeou i?eioeeiu
ainoaea?noaaiiiai ?aaoee?iaaiey iaeiaiaie nenoaiu, eioi?ua o/eouaatho
nioeeaeueii-yeiiiie/aneoth neooaoeeth a no?aia e no?aoaae/aneea caaea/e
?aoi?ie?iaaiey yeiiiieee, aeaaiuie ec eioi?uo yaeythony: iaania/aiea
aunieie noaiaie niae?aaiinoe iaeiaia, naaeaine?iaaiiinoe
iauaainoaea?noaaiiuo e ianoiuo eioa?ania, ?aaiiia?iinoe iinooieaiee
iaeiaia ai a?aiaie, aaeeinoaa ?aaoee?iaaiey iaeiaiauo ioiioaiee ia
iniiaa Iaeiaiaiai eiaeaena.

Aeey ?aaeecaoeee i?eioeeiia ainoaea?noaaiiiai ?aaoee?iaaiey
i?aaeeaaaaony eciaieoue no?oeoo?o aeaenoaothuae iaeiaiaie nenoaiu iooai
aaaaeaiey iaeiaa ia e?aaeeoi?neia o?aaiaaiea aianoi iaeiaa ia
aeiaaaeaiioth noieiinoue e iaeiaa ia i?eaueue. Iainiiaaiu noaaee iaeiaa
ia e?aaeeoi?neia o?aaiaaiea a ?acia?a 10% io aacu iaeiaiiaeiaeaiey.
Aeieacaia iaiaoiaeeiinoue ia?aciaaiey aaeeiiai Ainoaea?noaaiiiai oiiaea
nioeeaeueiie caueou ianaeaiey n iaeiia?aiaiiie eeeaeaeaoeeae
aeaenoaothueo oeaeaauo athaeaeaoiuo e aiaathaeaeaoiuo oiiaeia,
iainiiaaia noaaea iaeiaa a oiiae a ?acia?a 30% io oiiaea iieaou o?oaea.
A?aoiaioe?iaaii aaaaeaiea aaeeiie iaeiaiaie noaaee ia aeioiaeu
oece/aneeo eeoe a ?acia?a 10%. I?aaeeaaaaiua eciaiaiey a nenoaia
iaeiaiiaeiaeaiey oiaiueoao ii n?aaiaieth n aeaenoaothuae nenoaiie
iaeiaiaoth iaa?oceo ia oiiae iieaou o?oaea a 1,8 ?aca, ia aaeainiaoth
i?eaueue — a 5,2 ?aca ia iaoa?eaeueiua cao?aou — a 1,1 ?aca. Ca n/ao
?anoe?aiey aacu iaeiaiiaeiaeaiey i?e aaaaeaiee iaeiaa ia e?aaeeoi?neia
o?aaiaaiea iauee iauai iaeiaiauo iinooieaiee iiaeao oaaee/eoueny ii/oe
ia 29%.

Aeey iaania/aiey ainoaea?noaaiiiai ?aaoee?iaaiey
nioeeaeueii-yeiiiie/aneiai ?acaeoey ?aaeiiia Oe?aeiu ?ac?aaioaiu
iaoiaee/aneea iiaeoiaeu au?aaieaaiey o?iaiae yeiiiie/aneiai ?acaeoey
oa??eoi?eaeueiuo aaeeieoe ia iniiaa eniieueciaaiey aeeooa?aioeeaoeee
iaeiaiauo noaaie e nenoaiu ?aaeiiaeueiuo iaaeathaeaeaoiuo ?an/aoia. Iie
o/eouaatho iniaaiiinoe yeiiiie/aneiai ?acaeoey ?aaeiiia e iauee iauai
iaeiaiauo iinooieaiee a athaeaeaou anao o?iaiae.

?aaeecaoeey ainoaea?noaaiiiai ?aaoee?iaaiey e ?aoi?ie?iaaiey iaeiaiaie
nenoaiu caaeneo io aa ii?iaoeaii-i?aaiaiai iaania/aiey. Iniiaiui
nenoaiiia?acothuei yeaiaioii iaeiaiaiai caeiiiaeaoaeuenoaa i?aaeeaaaaony
ii?aaeaeeoue Iaeiaiaue eiaeaen, eioi?ue aeieaeai iaania/eoue eiiieaeniue
iiaeoiae a oi?ie?iaaiee nenoaiu iaeiaiiaeiaeaiey e niaeaniaaiiinoue
iaeiaiaiai caeiiiaeaoaeuenoaa n ae?oaeie caeiiiaeaoaeueiuie aeoaie.
Oneiaeai iieiaeeoaeueiuo eciaiaiee nioeeaeueii-yeiiiie/aneiai ninoiyiey
no?aiu i?e aiaae?aiee ?aoi?ie?iaaiiie iaeiaiaie nenoaiu aeieaeii auoue
ainoaea?noaaiiia ?aaoee?iaaiea e ainoaea?noaaiiue eiio?ieue ca yoeie
i?ioeannaie.

Eeth/aaua neiaa: ainoaea?noaaiiia ?aaoee?iaaiea,
nioeeaeueii-yeiiiie/aneia ?acaeoea, iaeiaiaay nenoaia, i?eioeeiu
?aoi?ie?iaaiey, iaoiaee/aneea iiaeoiaeu, iiaay nenoaia iaeiaia,
iaeiaiiaeiaeaiea th?eaee/aneeo e oece/aneeo eeoe.

Annotation

Timoshenko U.V. State regulation of tax system. – Manuscript.

Dissertation for the candidate’s degree in Economics, specialty 08.02.03
– “Organization of Control, Planning and Regulation of Economy” – Kyiv
National University of Economics, Ukrainian Ministry of Edukation, Kyiv,
1999.

The Dissertation is dedicated to the elaboration of
scientific-methodological basics of the tax system state regulating in
economic contemporary conditions. In the manuscript tasks of state
regulation of the economy are defined, the role of taxes in state
regulation’s system is determined and the efficiency of existing tax
system is estimated. For the transformation of tax system scientific
principles were formulated and directions were grounded,
scientific-methodological approaches for taxation of firms and peoples
were developed. Directions for reformation of budget and non-budget
funds were defined. Methodological approaches for regulation of
social-economical development of the regions using tax system were
developed. Tax system reformation mechanism was determined and the
social-economical consequences of new tax system inculcation were
estimated.

Key words: state regulation, social-economical development, tax system,
principles of reformation, directions for reformations, methodological
approaches, new tax system, taxation of firms and peoples.

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