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class="mw-logo"> <img class="mw-logo-icon" src="/static/images/icons/wikipedia.png" alt="" aria-hidden="true" height="50" width="50"> <span class="mw-logo-container skin-invert"> <img class="mw-logo-wordmark" alt="Википедия" src="/static/images/mobile/copyright/wikipedia-wordmark-ru.svg" style="width: 7.5em; height: 1.25em;"> <img class="mw-logo-tagline" alt="ирекле энциклопедия" src="/static/images/mobile/copyright/wikipedia-tagline-ba.svg" width="118" height="11" style="width: 7.375em; height: 0.6875em;"> </span> </a> </div> <div class="vector-header-end"> <div id="p-search" role="search" class="vector-search-box-vue vector-search-box-collapses vector-search-box-show-thumbnail vector-search-box-auto-expand-width vector-search-box"> <a href="/wiki/%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D0%AD%D2%99%D0%BB%D3%99%D2%AF" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only search-toggle" title="Википедия эсендә эҙләү [f]" 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</div> </div> <nav class="vector-user-links vector-user-links-wide" aria-label="Шәхси ҡоралдар"> <div class="vector-user-links-main"> <div id="p-vector-user-menu-preferences" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-userpage" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <nav class="vector-appearance-landmark" aria-label="Уҡыу көйләүҙәре"> <div id="vector-appearance-dropdown" class="vector-dropdown " title="Измените внешний вид страницы, размер, ширину и цвет шрифта." > <input type="checkbox" id="vector-appearance-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-appearance-dropdown" class="vector-dropdown-checkbox " aria-label="Уҡыу көйләүҙәре" > <label id="vector-appearance-dropdown-label" for="vector-appearance-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-appearance mw-ui-icon-wikimedia-appearance"></span> <span class="vector-dropdown-label-text">Уҡыу көйләүҙәре</span> </label> <div class="vector-dropdown-content"> <div id="vector-appearance-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <div id="p-vector-user-menu-notifications" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-overflow" class="vector-menu mw-portlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="https://donate.wikimedia.org/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=ba.wikipedia.org&uselang=ba" class=""><span>Иғәнә</span></a> </li> <li id="pt-createaccount-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D0%98%D2%AB%D3%99%D0%BF_%D1%8F%D2%99%D1%8B%D1%83%D1%8B_%D1%8F%D2%BB%D0%B0%D1%83&returnto=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC" title="Мотлаҡ булмаһа ла, иҫәп яҙмаһы төҙөргә һәм системала танылырға тәҡдим итәбеҙ" class=""><span>Теркәлеү</span></a> </li> <li id="pt-login-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D0%A2%D0%B0%D0%BD%D1%8B%D0%BB%D1%8B%D1%83&returnto=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC" title="Бында теркәлеү үтергә була, әммә мотлаҡ түгел [o]" accesskey="o" class=""><span>Танылыу</span></a> </li> </ul> </div> </div> </div> <div id="vector-user-links-dropdown" class="vector-dropdown vector-user-menu vector-button-flush-right vector-user-menu-logged-out" title="Күберәк мөмкинлектәр" > <input type="checkbox" id="vector-user-links-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-user-links-dropdown" class="vector-dropdown-checkbox " aria-label="Шәхси ҡоралдар" > <label id="vector-user-links-dropdown-label" for="vector-user-links-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-ellipsis mw-ui-icon-wikimedia-ellipsis"></span> <span class="vector-dropdown-label-text">Шәхси ҡоралдар</span> </label> <div class="vector-dropdown-content"> <div id="p-personal" class="vector-menu mw-portlet mw-portlet-personal" title="Ҡатнашыусы менюһы" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport" class="user-links-collapsible-item mw-list-item"><a href="https://donate.wikimedia.org/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=ba.wikipedia.org&uselang=ba"><span>Иғәнә</span></a></li><li id="pt-contribute" class="mw-list-item"><a href="/wiki/%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:Contribute"><span class="vector-icon mw-ui-icon-edit mw-ui-icon-wikimedia-edit"></span> <span>Индергән өлөш</span></a></li><li id="pt-createaccount" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D0%98%D2%AB%D3%99%D0%BF_%D1%8F%D2%99%D1%8B%D1%83%D1%8B_%D1%8F%D2%BB%D0%B0%D1%83&returnto=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC" title="Мотлаҡ булмаһа ла, иҫәп яҙмаһы төҙөргә һәм системала танылырға тәҡдим итәбеҙ"><span class="vector-icon mw-ui-icon-userAdd mw-ui-icon-wikimedia-userAdd"></span> <span>Теркәлеү</span></a></li><li id="pt-login" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D0%A2%D0%B0%D0%BD%D1%8B%D0%BB%D1%8B%D1%83&returnto=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC" title="Бында теркәлеү үтергә була, әммә мотлаҡ түгел [o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>Танылыу</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> Танылмаған мөхәррирҙәр өсөн бит <a href="/wiki/%D0%92%D0%B8%D0%BA%D0%B8%D0%BF%D0%B5%D0%B4%D0%B8%D1%8F:%D0%A0%D3%99%D1%85%D0%B8%D0%BC_%D0%B8%D1%82%D0%B5%D0%B3%D0%B5%D2%99" aria-label="Мөхәррирләү тураһында ентеклерәк"><span>Күберәк белергә</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anontalk" class="mw-list-item"><a href="/wiki/%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D3%98%D2%A3%D0%B3%D3%99%D0%BC%D3%99_%D0%B1%D0%B8%D1%82%D0%B5%D0%BC" title="IP-адресығыҙ өсөн фекер алышыу бите [n]" accesskey="n"><span>Фекер алышыу</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"><div id="mw-dismissablenotice-anonplace"></div><script>(function(){var node=document.getElementById("mw-dismissablenotice-anonplace");if(node){node.outerHTML="\u003Cdiv class=\"mw-dismissable-notice\"\u003E\u003Cdiv class=\"mw-dismissable-notice-close\"\u003E[\u003Ca tabindex=\"0\" role=\"button\"\u003Eйәшерергә\u003C/a\u003E]\u003C/div\u003E\u003Cdiv class=\"mw-dismissable-notice-body\"\u003E\u003C!-- CentralNotice --\u003E\u003Cdiv id=\"localNotice\" data-nosnippet=\"\"\u003E\u003Cdiv class=\"sitenotice\" lang=\"ba\" dir=\"ltr\"\u003E\u003C/div\u003E\u003C/div\u003E\u003C/div\u003E\u003C/div\u003E";}}());</script></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Сайт"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Йөкмәткеһе" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Йөкмәткеһе</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">ҡабырға панеленә күсерергә</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">йәшерергә</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">Башы</div> </a> </li> <li id="toc-Һалым_билдәләре" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Һалым_билдәләре"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Һалым билдәләре</span> </div> </a> <ul id="toc-Һалым_билдәләре-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Һалымдың_төп_функциялары" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Һалымдың_төп_функциялары"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Һалымдың төп функциялары</span> </div> </a> <ul id="toc-Һалымдың_төп_функциялары-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Һалым_йөгө" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Һалым_йөгө"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Һалым йөгө</span> </div> </a> <button aria-controls="toc-Һалым_йөгө-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Һалым йөгө бүлеген күрһәтергә/йәшерергә</span> </button> <ul id="toc-Һалым_йөгө-sublist" class="vector-toc-list"> <li id="toc-Макроэкономика_күҙлегенән" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Макроэкономика_күҙлегенән"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>Макроэкономика күҙлегенән</span> </div> </a> <ul id="toc-Макроэкономика_күҙлегенән-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Финанс_менеджменты_күҙлегенән" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Финанс_менеджменты_күҙлегенән"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>Финанс менеджменты күҙлегенән</span> </div> </a> <ul id="toc-Финанс_менеджменты_күҙлегенән-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Иҫкәрмәләр" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Иҫкәрмәләр"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Иҫкәрмәләр</span> </div> </a> <ul id="toc-Иҫкәрмәләр-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Әҙәбиәт" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Әҙәбиәт"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Әҙәбиәт</span> </div> </a> <ul id="toc-Әҙәбиәт-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Һылтанмалар" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Һылтанмалар"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Һылтанмалар</span> </div> </a> <ul id="toc-Һылтанмалар-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Йөкмәткеһе" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" title="Йөкмәткеһе" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Йөкмәткене күрһәтергә/йәшерергә" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Йөкмәткене күрһәтергә/йәшерергә</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Һалым</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Икенсе телдәге мәҡәләгә күсегеҙ. 136 телдә уҡырға була" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-136" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">136 тел</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-af mw-list-item"><a href="https://af.wikipedia.org/wiki/Belasting" title="Belasting — африкаанс" lang="af" hreflang="af" data-title="Belasting" data-language-autonym="Afrikaans" data-language-local-name="африкаанс" class="interlanguage-link-target"><span>Afrikaans</span></a></li><li class="interlanguage-link interwiki-als mw-list-item"><a href="https://als.wikipedia.org/wiki/Steuer" title="Steuer — швейцарский немецкий" lang="gsw" hreflang="gsw" data-title="Steuer" data-language-autonym="Alemannisch" data-language-local-name="швейцарский немецкий" class="interlanguage-link-target"><span>Alemannisch</span></a></li><li class="interlanguage-link interwiki-am mw-list-item"><a href="https://am.wikipedia.org/wiki/%E1%8C%8D%E1%89%A5%E1%88%AD" title="ግብር — амхарский" lang="am" hreflang="am" data-title="ግብር" data-language-autonym="አማርኛ" data-language-local-name="амхарский" class="interlanguage-link-target"><span>አማርኛ</span></a></li><li class="interlanguage-link interwiki-an mw-list-item"><a href="https://an.wikipedia.org/wiki/Impuesto" title="Impuesto — арагонский" lang="an" hreflang="an" data-title="Impuesto" data-language-autonym="Aragonés" data-language-local-name="арагонский" class="interlanguage-link-target"><span>Aragonés</span></a></li><li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9" title="ضريبة — арабский" lang="ar" hreflang="ar" data-title="ضريبة" data-language-autonym="العربية" data-language-local-name="арабский" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-arc mw-list-item"><a href="https://arc.wikipedia.org/wiki/%DC%A1%DC%95%DC%90%DC%AC%DC%90" title="ܡܕܐܬܐ — арамейский" lang="arc" hreflang="arc" data-title="ܡܕܐܬܐ" data-language-autonym="ܐܪܡܝܐ" data-language-local-name="арамейский" class="interlanguage-link-target"><span>ܐܪܡܝܐ</span></a></li><li class="interlanguage-link interwiki-arz mw-list-item"><a href="https://arz.wikipedia.org/wiki/%D8%B6%D8%B1%D9%8A%D8%A8%D9%87" title="ضريبه — Egyptian Arabic" lang="arz" hreflang="arz" data-title="ضريبه" data-language-autonym="مصرى" data-language-local-name="Egyptian Arabic" class="interlanguage-link-target"><span>مصرى</span></a></li><li class="interlanguage-link interwiki-as mw-list-item"><a href="https://as.wikipedia.org/wiki/%E0%A6%95%E0%A7%B0" title="কৰ — ассамский" lang="as" hreflang="as" data-title="কৰ" data-language-autonym="অসমীয়া" data-language-local-name="ассамский" class="interlanguage-link-target"><span>অসমীয়া</span></a></li><li class="interlanguage-link interwiki-ast mw-list-item"><a href="https://ast.wikipedia.org/wiki/Impuestu" title="Impuestu — астурийский" lang="ast" hreflang="ast" data-title="Impuestu" data-language-autonym="Asturianu" data-language-local-name="астурийский" class="interlanguage-link-target"><span>Asturianu</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/Vergi" title="Vergi — азербайджанский" lang="az" hreflang="az" data-title="Vergi" data-language-autonym="Azərbaycanca" data-language-local-name="азербайджанский" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-azb mw-list-item"><a href="https://azb.wikipedia.org/wiki/%D9%88%D8%A6%D8%B1%DA%AF%DB%8C" title="وئرگی — South Azerbaijani" lang="azb" hreflang="azb" data-title="وئرگی" data-language-autonym="تۆرکجه" data-language-local-name="South Azerbaijani" class="interlanguage-link-target"><span>تۆرکجه</span></a></li><li class="interlanguage-link interwiki-bat-smg mw-list-item"><a href="https://bat-smg.wikipedia.org/wiki/Muokesnis" title="Muokesnis — Samogitian" lang="sgs" hreflang="sgs" data-title="Muokesnis" data-language-autonym="Žemaitėška" data-language-local-name="Samogitian" class="interlanguage-link-target"><span>Žemaitėška</span></a></li><li class="interlanguage-link interwiki-be mw-list-item"><a href="https://be.wikipedia.org/wiki/%D0%9F%D0%B0%D0%B4%D0%B0%D1%82%D0%B0%D0%BA" title="Падатак — белорусский" lang="be" hreflang="be" data-title="Падатак" data-language-autonym="Беларуская" data-language-local-name="белорусский" class="interlanguage-link-target"><span>Беларуская</span></a></li><li class="interlanguage-link interwiki-be-x-old mw-list-item"><a href="https://be-tarask.wikipedia.org/wiki/%D0%9F%D0%B0%D0%B4%D0%B0%D1%82%D0%B0%D0%BA" title="Падатак — белорусский (тарашкевица)" lang="be-tarask" hreflang="be-tarask" data-title="Падатак" data-language-autonym="Беларуская (тарашкевіца)" data-language-local-name="белорусский (тарашкевица)" class="interlanguage-link-target"><span>Беларуская (тарашкевіца)</span></a></li><li class="interlanguage-link interwiki-bew mw-list-item"><a href="https://bew.wikipedia.org/wiki/Belasting" title="Belasting — Betawi" lang="bew" hreflang="bew" data-title="Belasting" data-language-autonym="Betawi" data-language-local-name="Betawi" class="interlanguage-link-target"><span>Betawi</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%94%D0%B0%D0%BD%D1%8A%D0%BA" title="Данък — болгарский" lang="bg" hreflang="bg" data-title="Данък" data-language-autonym="Български" data-language-local-name="болгарский" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%E0%A6%95%E0%A6%B0" title="কর — бенгальский" lang="bn" hreflang="bn" data-title="কর" data-language-autonym="বাংলা" data-language-local-name="бенгальский" class="interlanguage-link-target"><span>বাংলা</span></a></li><li class="interlanguage-link interwiki-br mw-list-item"><a href="https://br.wikipedia.org/wiki/Tell" title="Tell — бретонский" lang="br" hreflang="br" data-title="Tell" data-language-autonym="Brezhoneg" data-language-local-name="бретонский" class="interlanguage-link-target"><span>Brezhoneg</span></a></li><li class="interlanguage-link interwiki-bs mw-list-item"><a href="https://bs.wikipedia.org/wiki/Porez" title="Porez — боснийский" lang="bs" hreflang="bs" data-title="Porez" data-language-autonym="Bosanski" data-language-local-name="боснийский" class="interlanguage-link-target"><span>Bosanski</span></a></li><li class="interlanguage-link interwiki-btm mw-list-item"><a href="https://btm.wikipedia.org/wiki/Pajak" title="Pajak — Batak Mandailing" lang="btm" hreflang="btm" data-title="Pajak" data-language-autonym="Batak Mandailing" data-language-local-name="Batak Mandailing" class="interlanguage-link-target"><span>Batak Mandailing</span></a></li><li class="interlanguage-link interwiki-bxr mw-list-item"><a href="https://bxr.wikipedia.org/wiki/%D0%A2%D0%B0%D1%82%D0%B0%D0%B1%D0%B0%D1%80%D0%B8" title="Татабари — бурятский" lang="bxr" hreflang="bxr" data-title="Татабари" data-language-autonym="Буряад" data-language-local-name="бурятский" class="interlanguage-link-target"><span>Буряад</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Impost" title="Impost — каталанский" lang="ca" hreflang="ca" data-title="Impost" data-language-autonym="Català" data-language-local-name="каталанский" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-ce mw-list-item"><a href="https://ce.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3" title="Налог — чеченский" lang="ce" hreflang="ce" data-title="Налог" data-language-autonym="Нохчийн" data-language-local-name="чеченский" class="interlanguage-link-target"><span>Нохчийн</span></a></li><li class="interlanguage-link interwiki-ckb mw-list-item"><a href="https://ckb.wikipedia.org/wiki/%D8%A8%D8%A7%D8%AC" title="باج — центральнокурдский" lang="ckb" hreflang="ckb" data-title="باج" data-language-autonym="کوردی" data-language-local-name="центральнокурдский" class="interlanguage-link-target"><span>کوردی</span></a></li><li class="interlanguage-link interwiki-crh mw-list-item"><a href="https://crh.wikipedia.org/wiki/Bergi" title="Bergi — крымско-татарский" lang="crh" hreflang="crh" data-title="Bergi" data-language-autonym="Qırımtatarca" data-language-local-name="крымско-татарский" class="interlanguage-link-target"><span>Qırımtatarca</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Da%C5%88" title="Daň — чешский" lang="cs" hreflang="cs" data-title="Daň" data-language-autonym="Čeština" data-language-local-name="чешский" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-cy mw-list-item"><a href="https://cy.wikipedia.org/wiki/Treth" title="Treth — валлийский" lang="cy" hreflang="cy" data-title="Treth" data-language-autonym="Cymraeg" data-language-local-name="валлийский" class="interlanguage-link-target"><span>Cymraeg</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Skat" title="Skat — датский" lang="da" hreflang="da" data-title="Skat" data-language-autonym="Dansk" data-language-local-name="датский" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Steuer" title="Steuer — немецкий" lang="de" hreflang="de" data-title="Steuer" data-language-autonym="Deutsch" data-language-local-name="немецкий" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-el mw-list-item"><a href="https://el.wikipedia.org/wiki/%CE%A6%CE%BF%CF%81%CE%BF%CE%BB%CE%BF%CE%B3%CE%AF%CE%B1" title="Φορολογία — греческий" lang="el" hreflang="el" data-title="Φορολογία" data-language-autonym="Ελληνικά" data-language-local-name="греческий" class="interlanguage-link-target"><span>Ελληνικά</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Tax" title="Tax — английский" lang="en" hreflang="en" data-title="Tax" data-language-autonym="English" data-language-local-name="английский" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Imposto" title="Imposto — эсперанто" lang="eo" hreflang="eo" data-title="Imposto" data-language-autonym="Esperanto" data-language-local-name="эсперанто" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Impuesto" title="Impuesto — испанский" lang="es" hreflang="es" data-title="Impuesto" data-language-autonym="Español" data-language-local-name="испанский" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Maksud" title="Maksud — эстонский" lang="et" hreflang="et" data-title="Maksud" data-language-autonym="Eesti" data-language-local-name="эстонский" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Zerga" title="Zerga — баскский" lang="eu" hreflang="eu" data-title="Zerga" data-language-autonym="Euskara" data-language-local-name="баскский" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA" title="مالیات — персидский" lang="fa" hreflang="fa" data-title="مالیات" data-language-autonym="فارسی" data-language-local-name="персидский" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Verotus" title="Verotus — финский" lang="fi" hreflang="fi" data-title="Verotus" data-language-autonym="Suomi" data-language-local-name="финский" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-fon mw-list-item"><a href="https://fon.wikipedia.org/wiki/Takw%C9%9B" title="Takwɛ — фон" lang="fon" hreflang="fon" data-title="Takwɛ" data-language-autonym="Fɔ̀ngbè" data-language-local-name="фон" class="interlanguage-link-target"><span>Fɔ̀ngbè</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Imp%C3%B4t" title="Impôt — французский" lang="fr" hreflang="fr" data-title="Impôt" data-language-autonym="Français" data-language-local-name="французский" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-fy mw-list-item"><a href="https://fy.wikipedia.org/wiki/Belesting" title="Belesting — западнофризский" lang="fy" hreflang="fy" data-title="Belesting" data-language-autonym="Frysk" data-language-local-name="западнофризский" class="interlanguage-link-target"><span>Frysk</span></a></li><li class="interlanguage-link interwiki-ga mw-list-item"><a href="https://ga.wikipedia.org/wiki/C%C3%A1in" title="Cáin — ирландский" lang="ga" hreflang="ga" data-title="Cáin" data-language-autonym="Gaeilge" data-language-local-name="ирландский" class="interlanguage-link-target"><span>Gaeilge</span></a></li><li class="interlanguage-link interwiki-gcr mw-list-item"><a href="https://gcr.wikipedia.org/wiki/Taks" title="Taks — Guianan Creole" lang="gcr" hreflang="gcr" data-title="Taks" data-language-autonym="Kriyòl gwiyannen" data-language-local-name="Guianan Creole" class="interlanguage-link-target"><span>Kriyòl gwiyannen</span></a></li><li class="interlanguage-link interwiki-gl mw-list-item"><a href="https://gl.wikipedia.org/wiki/Imposto" title="Imposto — галисийский" lang="gl" hreflang="gl" data-title="Imposto" data-language-autonym="Galego" data-language-local-name="галисийский" class="interlanguage-link-target"><span>Galego</span></a></li><li class="interlanguage-link interwiki-guw mw-list-item"><a href="https://guw.wikipedia.org/wiki/Taku%E1%BA%B9" title="Takuẹ — Gun" lang="guw" hreflang="guw" data-title="Takuẹ" data-language-autonym="Gungbe" data-language-local-name="Gun" class="interlanguage-link-target"><span>Gungbe</span></a></li><li class="interlanguage-link interwiki-ha mw-list-item"><a href="https://ha.wikipedia.org/wiki/Haraji" title="Haraji — хауса" lang="ha" hreflang="ha" data-title="Haraji" data-language-autonym="Hausa" data-language-local-name="хауса" class="interlanguage-link-target"><span>Hausa</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%9E%D7%A1" title="מס — иврит" lang="he" hreflang="he" data-title="מס" data-language-autonym="עברית" data-language-local-name="иврит" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%95%E0%A4%B0" title="कर — хинди" lang="hi" hreflang="hi" data-title="कर" data-language-autonym="हिन्दी" data-language-local-name="хинди" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hif mw-list-item"><a href="https://hif.wikipedia.org/wiki/Tax" title="Tax — Fiji Hindi" lang="hif" hreflang="hif" data-title="Tax" data-language-autonym="Fiji Hindi" data-language-local-name="Fiji Hindi" class="interlanguage-link-target"><span>Fiji Hindi</span></a></li><li class="interlanguage-link interwiki-hr mw-list-item"><a href="https://hr.wikipedia.org/wiki/Porez" title="Porez — хорватский" lang="hr" hreflang="hr" data-title="Porez" data-language-autonym="Hrvatski" data-language-local-name="хорватский" class="interlanguage-link-target"><span>Hrvatski</span></a></li><li class="interlanguage-link interwiki-ht mw-list-item"><a href="https://ht.wikipedia.org/wiki/Enpo" title="Enpo — гаитянский" lang="ht" hreflang="ht" data-title="Enpo" data-language-autonym="Kreyòl ayisyen" data-language-local-name="гаитянский" class="interlanguage-link-target"><span>Kreyòl ayisyen</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/Ad%C3%B3" title="Adó — венгерский" lang="hu" hreflang="hu" data-title="Adó" data-language-autonym="Magyar" data-language-local-name="венгерский" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D5%80%D5%A1%D6%80%D5%AF" title="Հարկ — армянский" lang="hy" hreflang="hy" data-title="Հարկ" data-language-autonym="Հայերեն" data-language-local-name="армянский" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-ia mw-list-item"><a href="https://ia.wikipedia.org/wiki/Imposto" title="Imposto — интерлингва" lang="ia" hreflang="ia" data-title="Imposto" data-language-autonym="Interlingua" data-language-local-name="интерлингва" class="interlanguage-link-target"><span>Interlingua</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Pajak" title="Pajak — индонезийский" lang="id" hreflang="id" data-title="Pajak" data-language-autonym="Bahasa Indonesia" data-language-local-name="индонезийский" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-ilo mw-list-item"><a href="https://ilo.wikipedia.org/wiki/Buis" title="Buis — илоко" lang="ilo" hreflang="ilo" data-title="Buis" data-language-autonym="Ilokano" data-language-local-name="илоко" class="interlanguage-link-target"><span>Ilokano</span></a></li><li class="interlanguage-link interwiki-io mw-list-item"><a href="https://io.wikipedia.org/wiki/Imposto" title="Imposto — идо" lang="io" hreflang="io" data-title="Imposto" data-language-autonym="Ido" data-language-local-name="идо" class="interlanguage-link-target"><span>Ido</span></a></li><li class="interlanguage-link interwiki-is mw-list-item"><a href="https://is.wikipedia.org/wiki/Skattur" title="Skattur — исландский" lang="is" hreflang="is" data-title="Skattur" data-language-autonym="Íslenska" data-language-local-name="исландский" class="interlanguage-link-target"><span>Íslenska</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Imposta" title="Imposta — итальянский" lang="it" hreflang="it" data-title="Imposta" data-language-autonym="Italiano" data-language-local-name="итальянский" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E7%A7%9F%E7%A8%8E" title="租税 — японский" lang="ja" hreflang="ja" data-title="租税" data-language-autonym="日本語" data-language-local-name="японский" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-jam mw-list-item"><a href="https://jam.wikipedia.org/wiki/Tax" title="Tax — Jamaican Creole English" lang="jam" hreflang="jam" data-title="Tax" data-language-autonym="Patois" data-language-local-name="Jamaican Creole English" class="interlanguage-link-target"><span>Patois</span></a></li><li class="interlanguage-link interwiki-jv mw-list-item"><a href="https://jv.wikipedia.org/wiki/Pajeg" title="Pajeg — яванский" lang="jv" hreflang="jv" data-title="Pajeg" data-language-autonym="Jawa" data-language-local-name="яванский" class="interlanguage-link-target"><span>Jawa</span></a></li><li class="interlanguage-link interwiki-ka mw-list-item"><a href="https://ka.wikipedia.org/wiki/%E1%83%92%E1%83%90%E1%83%93%E1%83%90%E1%83%A1%E1%83%90%E1%83%AE%E1%83%90%E1%83%93%E1%83%98" title="გადასახადი — грузинский" lang="ka" hreflang="ka" data-title="გადასახადი" data-language-autonym="ქართული" data-language-local-name="грузинский" class="interlanguage-link-target"><span>ქართული</span></a></li><li class="interlanguage-link interwiki-kaa mw-list-item"><a href="https://kaa.wikipedia.org/wiki/Sal%C4%B1q" title="Salıq — каракалпакский" lang="kaa" hreflang="kaa" data-title="Salıq" data-language-autonym="Qaraqalpaqsha" data-language-local-name="каракалпакский" class="interlanguage-link-target"><span>Qaraqalpaqsha</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D0%A1%D0%B0%D0%BB%D1%8B%D2%9B" title="Салық — казахский" lang="kk" hreflang="kk" data-title="Салық" data-language-autonym="Қазақша" data-language-local-name="казахский" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%A4%E0%B3%86%E0%B2%B0%E0%B2%BF%E0%B2%97%E0%B3%86" title="ತೆರಿಗೆ — каннада" lang="kn" hreflang="kn" data-title="ತೆರಿಗೆ" data-language-autonym="ಕನ್ನಡ" data-language-local-name="каннада" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EC%A1%B0%EC%84%B8" title="조세 — корейский" lang="ko" hreflang="ko" data-title="조세" data-language-autonym="한국어" data-language-local-name="корейский" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-krc mw-list-item"><a href="https://krc.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3" title="Налог — карачаево-балкарский" lang="krc" hreflang="krc" data-title="Налог" data-language-autonym="Къарачай-малкъар" data-language-local-name="карачаево-балкарский" class="interlanguage-link-target"><span>Къарачай-малкъар</span></a></li><li class="interlanguage-link interwiki-kw mw-list-item"><a href="https://kw.wikipedia.org/wiki/Toll" title="Toll — корнский" lang="kw" hreflang="kw" data-title="Toll" data-language-autonym="Kernowek" data-language-local-name="корнский" class="interlanguage-link-target"><span>Kernowek</span></a></li><li class="interlanguage-link interwiki-ky mw-list-item"><a href="https://ky.wikipedia.org/wiki/%D0%A1%D0%B0%D0%BB%D1%8B%D0%BA" title="Салык — киргизский" lang="ky" hreflang="ky" data-title="Салык" data-language-autonym="Кыргызча" data-language-local-name="киргизский" class="interlanguage-link-target"><span>Кыргызча</span></a></li><li class="interlanguage-link interwiki-la mw-list-item"><a href="https://la.wikipedia.org/wiki/Tributum" title="Tributum — латинский" lang="la" hreflang="la" data-title="Tributum" data-language-autonym="Latina" data-language-local-name="латинский" class="interlanguage-link-target"><span>Latina</span></a></li><li class="interlanguage-link interwiki-lb mw-list-item"><a href="https://lb.wikipedia.org/wiki/Steier" title="Steier — люксембургский" lang="lb" hreflang="lb" data-title="Steier" data-language-autonym="Lëtzebuergesch" data-language-local-name="люксембургский" class="interlanguage-link-target"><span>Lëtzebuergesch</span></a></li><li class="interlanguage-link interwiki-li mw-list-item"><a href="https://li.wikipedia.org/wiki/Belasting_(fiscaal)" title="Belasting (fiscaal) — лимбургский" lang="li" hreflang="li" data-title="Belasting (fiscaal)" data-language-autonym="Limburgs" data-language-local-name="лимбургский" class="interlanguage-link-target"><span>Limburgs</span></a></li><li class="interlanguage-link interwiki-lld mw-list-item"><a href="https://lld.wikipedia.org/wiki/Ch%C3%AButa" title="Chëuta — Ladin" lang="lld" hreflang="lld" data-title="Chëuta" data-language-autonym="Ladin" data-language-local-name="Ladin" class="interlanguage-link-target"><span>Ladin</span></a></li><li class="interlanguage-link interwiki-lo mw-list-item"><a href="https://lo.wikipedia.org/wiki/%E0%BA%9E%E0%BA%B2%E0%BA%AA%E0%BA%B5" title="ພາສີ — лаосский" lang="lo" hreflang="lo" data-title="ພາສີ" data-language-autonym="ລາວ" data-language-local-name="лаосский" class="interlanguage-link-target"><span>ລາວ</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Mokestis" title="Mokestis — литовский" lang="lt" hreflang="lt" data-title="Mokestis" data-language-autonym="Lietuvių" data-language-local-name="литовский" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-lv mw-list-item"><a href="https://lv.wikipedia.org/wiki/Nodoklis" title="Nodoklis — латышский" lang="lv" hreflang="lv" data-title="Nodoklis" data-language-autonym="Latviešu" data-language-local-name="латышский" class="interlanguage-link-target"><span>Latviešu</span></a></li><li class="interlanguage-link interwiki-mg mw-list-item"><a href="https://mg.wikipedia.org/wiki/Hetra" title="Hetra — малагасийский" lang="mg" hreflang="mg" data-title="Hetra" data-language-autonym="Malagasy" data-language-local-name="малагасийский" class="interlanguage-link-target"><span>Malagasy</span></a></li><li class="interlanguage-link interwiki-min mw-list-item"><a href="https://min.wikipedia.org/wiki/Pajak" title="Pajak — минангкабау" lang="min" hreflang="min" data-title="Pajak" data-language-autonym="Minangkabau" data-language-local-name="минангкабау" class="interlanguage-link-target"><span>Minangkabau</span></a></li><li class="interlanguage-link interwiki-mk mw-list-item"><a href="https://mk.wikipedia.org/wiki/%D0%94%D0%B0%D0%BD%D0%BE%D0%BA" title="Данок — македонский" lang="mk" hreflang="mk" data-title="Данок" data-language-autonym="Македонски" data-language-local-name="македонский" class="interlanguage-link-target"><span>Македонски</span></a></li><li class="interlanguage-link interwiki-ml mw-list-item"><a href="https://ml.wikipedia.org/wiki/%E0%B4%A8%E0%B4%BF%E0%B4%95%E0%B5%81%E0%B4%A4%E0%B4%BF" title="നികുതി — малаялам" lang="ml" hreflang="ml" data-title="നികുതി" data-language-autonym="മലയാളം" data-language-local-name="малаялам" class="interlanguage-link-target"><span>മലയാളം</span></a></li><li class="interlanguage-link interwiki-mn mw-list-item"><a href="https://mn.wikipedia.org/wiki/%D0%A2%D0%B0%D1%82%D0%B2%D0%B0%D1%80" title="Татвар — монгольский" lang="mn" hreflang="mn" data-title="Татвар" data-language-autonym="Монгол" data-language-local-name="монгольский" class="interlanguage-link-target"><span>Монгол</span></a></li><li class="interlanguage-link interwiki-mr mw-list-item"><a href="https://mr.wikipedia.org/wiki/%E0%A4%95%E0%A4%B0" title="कर — маратхи" lang="mr" hreflang="mr" data-title="कर" data-language-autonym="मराठी" data-language-local-name="маратхи" class="interlanguage-link-target"><span>मराठी</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Cukai" title="Cukai — малайский" lang="ms" hreflang="ms" data-title="Cukai" data-language-autonym="Bahasa Melayu" data-language-local-name="малайский" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-my mw-list-item"><a href="https://my.wikipedia.org/wiki/%E1%80%A1%E1%80%81%E1%80%BD%E1%80%94%E1%80%BA%E1%80%A1%E1%80%81" title="အခွန်အခ — бирманский" lang="my" hreflang="my" data-title="အခွန်အခ" data-language-autonym="မြန်မာဘာသာ" data-language-local-name="бирманский" class="interlanguage-link-target"><span>မြန်မာဘာသာ</span></a></li><li class="interlanguage-link interwiki-nds mw-list-item"><a href="https://nds.wikipedia.org/wiki/St%C3%BC%C3%BCr" title="Stüür — нижненемецкий" lang="nds" hreflang="nds" data-title="Stüür" data-language-autonym="Plattdüütsch" data-language-local-name="нижненемецкий" class="interlanguage-link-target"><span>Plattdüütsch</span></a></li><li class="interlanguage-link interwiki-ne mw-list-item"><a href="https://ne.wikipedia.org/wiki/%E0%A4%95%E0%A4%B0" title="कर — непальский" lang="ne" hreflang="ne" data-title="कर" data-language-autonym="नेपाली" data-language-local-name="непальский" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-new mw-list-item"><a href="https://new.wikipedia.org/wiki/%E0%A4%95%E0%A4%B0" title="कर — неварский" lang="new" hreflang="new" data-title="कर" data-language-autonym="नेपाल भाषा" data-language-local-name="неварский" class="interlanguage-link-target"><span>नेपाल भाषा</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Belasting_(fiscaal)" title="Belasting (fiscaal) — нидерландский" lang="nl" hreflang="nl" data-title="Belasting (fiscaal)" data-language-autonym="Nederlands" data-language-local-name="нидерландский" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-nn mw-list-item"><a href="https://nn.wikipedia.org/wiki/Skatt" title="Skatt — нюнорск" lang="nn" hreflang="nn" data-title="Skatt" data-language-autonym="Norsk nynorsk" data-language-local-name="нюнорск" class="interlanguage-link-target"><span>Norsk nynorsk</span></a></li><li class="interlanguage-link interwiki-no badge-Q17437796 badge-featuredarticle mw-list-item" title="һайланған мәҡәлә"><a href="https://no.wikipedia.org/wiki/Skatt" title="Skatt — норвежский букмол" lang="nb" hreflang="nb" data-title="Skatt" data-language-autonym="Norsk bokmål" data-language-local-name="норвежский букмол" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-oc badge-Q17437798 badge-goodarticle mw-list-item" title="яҡшы мәҡәлә"><a href="https://oc.wikipedia.org/wiki/Imp%C3%B2st" title="Impòst — окситанский" lang="oc" hreflang="oc" data-title="Impòst" data-language-autonym="Occitan" data-language-local-name="окситанский" class="interlanguage-link-target"><span>Occitan</span></a></li><li class="interlanguage-link interwiki-os mw-list-item"><a href="https://os.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3" title="Налог — осетинский" lang="os" hreflang="os" data-title="Налог" data-language-autonym="Ирон" data-language-local-name="осетинский" class="interlanguage-link-target"><span>Ирон</span></a></li><li class="interlanguage-link interwiki-pa mw-list-item"><a href="https://pa.wikipedia.org/wiki/%E0%A8%95%E0%A8%B0" title="ਕਰ — панджаби" lang="pa" hreflang="pa" data-title="ਕਰ" data-language-autonym="ਪੰਜਾਬੀ" data-language-local-name="панджаби" class="interlanguage-link-target"><span>ਪੰਜਾਬੀ</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Podatek" title="Podatek — польский" lang="pl" hreflang="pl" data-title="Podatek" data-language-autonym="Polski" data-language-local-name="польский" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pms mw-list-item"><a href="https://pms.wikipedia.org/wiki/Taja" title="Taja — Piedmontese" lang="pms" hreflang="pms" data-title="Taja" data-language-autonym="Piemontèis" data-language-local-name="Piedmontese" class="interlanguage-link-target"><span>Piemontèis</span></a></li><li class="interlanguage-link interwiki-pnb mw-list-item"><a href="https://pnb.wikipedia.org/wiki/%D9%B9%DB%8C%DA%A9%D8%B3" title="ٹیکس — Western Punjabi" lang="pnb" hreflang="pnb" data-title="ٹیکس" data-language-autonym="پنجابی" data-language-local-name="Western Punjabi" class="interlanguage-link-target"><span>پنجابی</span></a></li><li class="interlanguage-link interwiki-ps mw-list-item"><a href="https://ps.wikipedia.org/wiki/%D9%88%D8%B1%DA%A9%DA%93%DB%90%D9%86%D9%87" title="ورکړېنه — пушту" lang="ps" hreflang="ps" data-title="ورکړېنه" data-language-autonym="پښتو" data-language-local-name="пушту" class="interlanguage-link-target"><span>پښتو</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Imposto" title="Imposto — португальский" lang="pt" hreflang="pt" data-title="Imposto" data-language-autonym="Português" data-language-local-name="португальский" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-qu mw-list-item"><a href="https://qu.wikipedia.org/wiki/Impuwistu" title="Impuwistu — кечуа" lang="qu" hreflang="qu" data-title="Impuwistu" data-language-autonym="Runa Simi" data-language-local-name="кечуа" class="interlanguage-link-target"><span>Runa Simi</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/Impozit" title="Impozit — румынский" lang="ro" hreflang="ro" data-title="Impozit" data-language-autonym="Română" data-language-local-name="румынский" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3" title="Налог — русский" lang="ru" hreflang="ru" data-title="Налог" data-language-autonym="Русский" data-language-local-name="русский" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-rue mw-list-item"><a href="https://rue.wikipedia.org/wiki/%D0%94%D0%B0%D0%BD%D1%8C" title="Дань — русинский" lang="rue" hreflang="rue" data-title="Дань" data-language-autonym="Русиньскый" data-language-local-name="русинский" class="interlanguage-link-target"><span>Русиньскый</span></a></li><li class="interlanguage-link interwiki-sah mw-list-item"><a href="https://sah.wikipedia.org/wiki/%D0%A2%D2%AF%D2%BB%D1%8D%D1%8D%D0%BD" title="Түһээн — саха" lang="sah" hreflang="sah" data-title="Түһээн" data-language-autonym="Саха тыла" data-language-local-name="саха" class="interlanguage-link-target"><span>Саха тыла</span></a></li><li class="interlanguage-link interwiki-sat mw-list-item"><a href="https://sat.wikipedia.org/wiki/%E1%B1%A0%E1%B1%B7%E1%B1%9F%E1%B1%A1%E1%B1%BD%E1%B1%B1%E1%B1%9F" title="ᱠᱷᱟᱡᱽᱱᱟ — сантали" lang="sat" hreflang="sat" data-title="ᱠᱷᱟᱡᱽᱱᱟ" data-language-autonym="ᱥᱟᱱᱛᱟᱲᱤ" data-language-local-name="сантали" class="interlanguage-link-target"><span>ᱥᱟᱱᱛᱟᱲᱤ</span></a></li><li class="interlanguage-link interwiki-sd mw-list-item"><a href="https://sd.wikipedia.org/wiki/%D8%A7%DA%B3%D8%A7%DA%99%D9%8A" title="اڳاڙي — синдхи" lang="sd" hreflang="sd" data-title="اڳاڙي" data-language-autonym="سنڌي" data-language-local-name="синдхи" class="interlanguage-link-target"><span>سنڌي</span></a></li><li class="interlanguage-link interwiki-sh mw-list-item"><a href="https://sh.wikipedia.org/wiki/Porez" title="Porez — сербскохорватский" lang="sh" hreflang="sh" data-title="Porez" data-language-autonym="Srpskohrvatski / српскохрватски" data-language-local-name="сербскохорватский" class="interlanguage-link-target"><span>Srpskohrvatski / српскохрватски</span></a></li><li class="interlanguage-link interwiki-si mw-list-item"><a href="https://si.wikipedia.org/wiki/%E0%B6%B6%E0%B6%AF%E0%B7%94" title="බදු — сингальский" lang="si" hreflang="si" data-title="බදු" data-language-autonym="සිංහල" data-language-local-name="сингальский" class="interlanguage-link-target"><span>සිංහල</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Tax" title="Tax — Simple English" lang="en-simple" hreflang="en-simple" data-title="Tax" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/Da%C5%88" title="Daň — словацкий" lang="sk" hreflang="sk" data-title="Daň" data-language-autonym="Slovenčina" data-language-local-name="словацкий" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-sl mw-list-item"><a href="https://sl.wikipedia.org/wiki/Davek" title="Davek — словенский" lang="sl" hreflang="sl" data-title="Davek" data-language-autonym="Slovenščina" data-language-local-name="словенский" class="interlanguage-link-target"><span>Slovenščina</span></a></li><li class="interlanguage-link interwiki-sn mw-list-item"><a href="https://sn.wikipedia.org/wiki/Mutero" title="Mutero — шона" lang="sn" hreflang="sn" data-title="Mutero" data-language-autonym="ChiShona" data-language-local-name="шона" class="interlanguage-link-target"><span>ChiShona</span></a></li><li class="interlanguage-link interwiki-so mw-list-item"><a href="https://so.wikipedia.org/wiki/Canshuurta" title="Canshuurta — сомали" lang="so" hreflang="so" data-title="Canshuurta" data-language-autonym="Soomaaliga" data-language-local-name="сомали" class="interlanguage-link-target"><span>Soomaaliga</span></a></li><li class="interlanguage-link interwiki-sq mw-list-item"><a href="https://sq.wikipedia.org/wiki/Taksa" title="Taksa — албанский" lang="sq" hreflang="sq" data-title="Taksa" data-language-autonym="Shqip" data-language-local-name="албанский" class="interlanguage-link-target"><span>Shqip</span></a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/%D0%9F%D0%BE%D1%80%D0%B5%D0%B7" title="Порез — сербский" lang="sr" hreflang="sr" data-title="Порез" data-language-autonym="Српски / srpski" data-language-local-name="сербский" class="interlanguage-link-target"><span>Српски / srpski</span></a></li><li class="interlanguage-link interwiki-su mw-list-item"><a href="https://su.wikipedia.org/wiki/Pajeg" title="Pajeg — сунданский" lang="su" hreflang="su" data-title="Pajeg" data-language-autonym="Sunda" data-language-local-name="сунданский" class="interlanguage-link-target"><span>Sunda</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Skatt" title="Skatt — шведский" lang="sv" hreflang="sv" data-title="Skatt" data-language-autonym="Svenska" data-language-local-name="шведский" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-sw mw-list-item"><a href="https://sw.wikipedia.org/wiki/Kodi_(ushuru)" title="Kodi (ushuru) — суахили" lang="sw" hreflang="sw" data-title="Kodi (ushuru)" data-language-autonym="Kiswahili" data-language-local-name="суахили" class="interlanguage-link-target"><span>Kiswahili</span></a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%B5%E0%AE%B0%E0%AE%BF" title="வரி — тамильский" lang="ta" hreflang="ta" data-title="வரி" data-language-autonym="தமிழ்" data-language-local-name="тамильский" class="interlanguage-link-target"><span>தமிழ்</span></a></li><li class="interlanguage-link interwiki-te mw-list-item"><a href="https://te.wikipedia.org/wiki/%E0%B0%AA%E0%B0%A8%E0%B1%8D%E0%B0%A8%E0%B1%81_(%E0%B0%86%E0%B0%B0%E0%B1%8D%E0%B0%A5%E0%B0%BF%E0%B0%95_%E0%B0%B5%E0%B1%8D%E0%B0%AF%E0%B0%B5%E0%B0%B8%E0%B1%8D%E0%B0%A5)" title="పన్ను (ఆర్థిక వ్యవస్థ) — телугу" lang="te" hreflang="te" data-title="పన్ను (ఆర్థిక వ్యవస్థ)" data-language-autonym="తెలుగు" data-language-local-name="телугу" class="interlanguage-link-target"><span>తెలుగు</span></a></li><li class="interlanguage-link interwiki-tg mw-list-item"><a href="https://tg.wikipedia.org/wiki/%D0%90%D0%BD%D0%B4%D0%BE%D0%B7" title="Андоз — таджикский" lang="tg" hreflang="tg" data-title="Андоз" data-language-autonym="Тоҷикӣ" data-language-local-name="таджикский" class="interlanguage-link-target"><span>Тоҷикӣ</span></a></li><li class="interlanguage-link interwiki-th mw-list-item"><a href="https://th.wikipedia.org/wiki/%E0%B8%A0%E0%B8%B2%E0%B8%A9%E0%B8%B5" title="ภาษี — тайский" lang="th" hreflang="th" data-title="ภาษี" data-language-autonym="ไทย" data-language-local-name="тайский" class="interlanguage-link-target"><span>ไทย</span></a></li><li class="interlanguage-link interwiki-tl mw-list-item"><a href="https://tl.wikipedia.org/wiki/Buwis" title="Buwis — тагалог" lang="tl" hreflang="tl" data-title="Buwis" data-language-autonym="Tagalog" data-language-local-name="тагалог" class="interlanguage-link-target"><span>Tagalog</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Vergi" title="Vergi — турецкий" lang="tr" hreflang="tr" data-title="Vergi" data-language-autonym="Türkçe" data-language-local-name="турецкий" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-tt mw-list-item"><a href="https://tt.wikipedia.org/wiki/%D0%A1%D0%B0%D0%BB%D1%8B%D0%BC" title="Салым — татарский" lang="tt" hreflang="tt" data-title="Салым" data-language-autonym="Татарча / tatarça" data-language-local-name="татарский" class="interlanguage-link-target"><span>Татарча / tatarça</span></a></li><li class="interlanguage-link interwiki-tyv mw-list-item"><a href="https://tyv.wikipedia.org/wiki/%D2%AE%D0%BD%D0%B4%D2%AF%D1%80%D2%AF%D0%B3" title="Үндүрүг — тувинский" lang="tyv" hreflang="tyv" data-title="Үндүрүг" data-language-autonym="Тыва дыл" data-language-local-name="тувинский" class="interlanguage-link-target"><span>Тыва дыл</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%9F%D0%BE%D0%B4%D0%B0%D1%82%D0%BE%D0%BA" title="Податок — украинский" lang="uk" hreflang="uk" data-title="Податок" data-language-autonym="Українська" data-language-local-name="украинский" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-ur mw-list-item"><a href="https://ur.wikipedia.org/wiki/%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA" title="مالیات — урду" lang="ur" hreflang="ur" data-title="مالیات" data-language-autonym="اردو" data-language-local-name="урду" class="interlanguage-link-target"><span>اردو</span></a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Soliq" title="Soliq — узбекский" lang="uz" hreflang="uz" data-title="Soliq" data-language-autonym="Oʻzbekcha / ўзбекча" data-language-local-name="узбекский" class="interlanguage-link-target"><span>Oʻzbekcha / ўзбекча</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/Thu%E1%BA%BF" title="Thuế — вьетнамский" lang="vi" hreflang="vi" data-title="Thuế" data-language-autonym="Tiếng Việt" data-language-local-name="вьетнамский" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-war mw-list-item"><a href="https://war.wikipedia.org/wiki/Buh%C3%ADs" title="Buhís — варай" lang="war" hreflang="war" data-title="Buhís" data-language-autonym="Winaray" data-language-local-name="варай" class="interlanguage-link-target"><span>Winaray</span></a></li><li class="interlanguage-link interwiki-wuu mw-list-item"><a href="https://wuu.wikipedia.org/wiki/%E7%A8%8E" title="税 — у" lang="wuu" hreflang="wuu" data-title="税" data-language-autonym="吴语" data-language-local-name="у" class="interlanguage-link-target"><span>吴语</span></a></li><li class="interlanguage-link interwiki-yi mw-list-item"><a href="https://yi.wikipedia.org/wiki/%D7%A9%D7%98%D7%99%D7%99%D7%A2%D7%A8" title="שטייער — идиш" lang="yi" hreflang="yi" data-title="שטייער" data-language-autonym="ייִדיש" data-language-local-name="идиш" class="interlanguage-link-target"><span>ייִדיש</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E7%A8%85" title="稅 — китайский" lang="zh" hreflang="zh" data-title="稅" data-language-autonym="中文" data-language-local-name="китайский" class="interlanguage-link-target"><span>中文</span></a></li><li class="interlanguage-link interwiki-zh-classical mw-list-item"><a href="https://zh-classical.wikipedia.org/wiki/%E7%A8%85" title="稅 — Literary Chinese" lang="lzh" hreflang="lzh" data-title="稅" data-language-autonym="文言" data-language-local-name="Literary Chinese" class="interlanguage-link-target"><span>文言</span></a></li><li class="interlanguage-link interwiki-zh-min-nan mw-list-item"><a href="https://zh-min-nan.wikipedia.org/wiki/Cho%CD%98-s%C3%B2e" title="Cho͘-sòe — миньнань" lang="nan" hreflang="nan" data-title="Cho͘-sòe" data-language-autonym="閩南語 / Bân-lâm-gú" data-language-local-name="миньнань" class="interlanguage-link-target"><span>閩南語 / Bân-lâm-gú</span></a></li><li class="interlanguage-link interwiki-zh-yue mw-list-item"><a href="https://zh-yue.wikipedia.org/wiki/%E7%A8%85" title="稅 — кантонский" lang="yue" hreflang="yue" data-title="稅" data-language-autonym="粵語" data-language-local-name="кантонский" class="interlanguage-link-target"><span>粵語</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q8161#sitelinks-wikipedia" title="Башҡа телдәргә һылтанмаларҙы төҙәтеү" class="wbc-editpage">Һылтанмаларҙы төҙәтергә</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Исем арауыҡтары"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC" title="Эстәлек битен ҡарау [c]" accesskey="c"><span>Бит</span></a></li><li id="ca-talk" class="vector-tab-noicon mw-list-item"><a href="/wiki/%D0%A4%D0%B5%D0%BA%D0%B5%D1%80%D0%BB%D3%99%D1%88%D0%B5%D2%AF:%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC" rel="discussion" title="Биттең эстәлеге тураһында фекерләшеү [t]" accesskey="t"><span>Фекер алышыу</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown emptyPortlet" > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-variants-dropdown" class="vector-dropdown-checkbox " aria-label="Телде үҙгәртергә" > <label id="vector-variants-dropdown-label" for="vector-variants-dropdown-checkbox" 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accesskey="v"><span>Үҙгәртеү</span></a></li><li id="ca-edit" class="collapsible vector-tab-noicon mw-list-item"><a href="/w/index.php?title=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC&action=edit" title="Биттең сығанаҡ кодын үҙгәртеү [e]" accesskey="e"><span>Кодты үҙгәртеү</span></a></li><li id="ca-history" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC&action=history" title="Биттең төҙәтеүҙәр журналы [h]" accesskey="h"><span>Тарих</span></a></li> </ul> </div> </div> </nav> <nav class="vector-page-tools-landmark" aria-label="Ҡоралдар"> <div id="vector-page-tools-dropdown" class="vector-dropdown vector-page-tools-dropdown" > <input type="checkbox" id="vector-page-tools-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-tools-dropdown" class="vector-dropdown-checkbox " aria-label="Ҡоралдар" > <label id="vector-page-tools-dropdown-label" for="vector-page-tools-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">Ҡоралдар</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-tools-unpinned-container" class="vector-unpinned-container"> <div id="vector-page-tools" class="vector-page-tools vector-pinnable-element"> <div class="vector-pinnable-header vector-page-tools-pinnable-header vector-pinnable-header-unpinned" data-feature-name="page-tools-pinned" data-pinnable-element-id="vector-page-tools" data-pinned-container-id="vector-page-tools-pinned-container" data-unpinned-container-id="vector-page-tools-unpinned-container" > <div class="vector-pinnable-header-label">Ҡоралдар</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-page-tools.pin">ҡабырға панеленә күсерергә</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-page-tools.unpin">йәшерергә</button> </div> <div id="p-cactions" class="vector-menu mw-portlet mw-portlet-cactions emptyPortlet vector-has-collapsible-items" title="Күберәк мөмкинлектәр" > <div class="vector-menu-heading"> Ғәмәлдәр </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-more-view" class="selected vector-more-collapsible-item mw-list-item"><a href="/wiki/%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC"><span>Уҡыу</span></a></li><li id="ca-more-ve-edit" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC&veaction=edit" title="Был битте үҙгәртеү [v]" accesskey="v"><span>Үҙгәртеү</span></a></li><li id="ca-more-edit" class="collapsible vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC&action=edit" title="Биттең сығанаҡ кодын үҙгәртеү [e]" accesskey="e"><span>Кодты үҙгәртеү</span></a></li><li id="ca-more-history" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC&action=history"><span>Тарих</span></a></li> </ul> </div> </div> <div id="p-tb" class="vector-menu mw-portlet mw-portlet-tb" > <div class="vector-menu-heading"> Дөйөм </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-whatlinkshere" class="mw-list-item"><a href="/wiki/%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D0%91%D1%8B%D0%BD%D0%B4%D0%B0_%D2%BB%D1%8B%D0%BB%D1%82%D0%B0%D0%BD%D0%BC%D0%B0%D0%BB%D0%B0%D1%80/%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC" title="Был биткә һылтанған барлыҡ биттәрҙең исемлеге [j]" accesskey="j"><span>Был биткә һылтанмалар</span></a></li><li id="t-recentchangeslinked" class="mw-list-item"><a href="/wiki/%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D0%91%D3%99%D0%B9%D0%BB%D0%B5_%D2%AF%D2%99%D0%B3%D3%99%D1%80%D1%82%D0%B5%D2%AF%D2%99%D3%99%D1%80/%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC" rel="nofollow" title="Был бит һылтанған биттәрҙәге һуңғы үҙгәртеүҙәр [k]" accesskey="k"><span>Бәйле үҙгәртеүҙәр</span></a></li><li id="t-specialpages" class="mw-list-item"><a href="/wiki/%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81_%D0%B1%D0%B8%D1%82%D1%82%D3%99%D1%80" title="Барлыҡ махсус биттәр исемлеге [q]" accesskey="q"><span>Махсус биттәр</span></a></li><li id="t-permalink" class="mw-list-item"><a href="/w/index.php?title=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC&oldid=1244891" title="Биттең был өлгөһөнә даими һылтанма"><span>Даими һылтанма</span></a></li><li id="t-info" class="mw-list-item"><a href="/w/index.php?title=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC&action=info" title="Был бит тураһында ентекләберәк"><span>Бит мәғлүмәттәре</span></a></li><li id="t-cite" class="mw-list-item"><a href="/w/index.php?title=%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D0%A6%D0%B8%D1%82%D0%B0%D1%82%D0%B0&page=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC&id=1244891&wpFormIdentifier=titleform" title="Был биттән нисек өҙөмтә 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class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="ba" dir="ltr"><figure typeof="mw:File/Thumb"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Pieter_Brueghel_the_Younger,_%27Paying_the_Tax_(The_Tax_Collector)%27_oil_on_panel,_1620-1640._USC_Fisher_Museum_of_Art.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/9/96/Pieter_Brueghel_the_Younger%2C_%27Paying_the_Tax_%28The_Tax_Collector%29%27_oil_on_panel%2C_1620-1640._USC_Fisher_Museum_of_Art.jpg/250px-Pieter_Brueghel_the_Younger%2C_%27Paying_the_Tax_%28The_Tax_Collector%29%27_oil_on_panel%2C_1620-1640._USC_Fisher_Museum_of_Art.jpg" decoding="async" width="250" height="162" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/96/Pieter_Brueghel_the_Younger%2C_%27Paying_the_Tax_%28The_Tax_Collector%29%27_oil_on_panel%2C_1620-1640._USC_Fisher_Museum_of_Art.jpg/375px-Pieter_Brueghel_the_Younger%2C_%27Paying_the_Tax_%28The_Tax_Collector%29%27_oil_on_panel%2C_1620-1640._USC_Fisher_Museum_of_Art.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/96/Pieter_Brueghel_the_Younger%2C_%27Paying_the_Tax_%28The_Tax_Collector%29%27_oil_on_panel%2C_1620-1640._USC_Fisher_Museum_of_Art.jpg/500px-Pieter_Brueghel_the_Younger%2C_%27Paying_the_Tax_%28The_Tax_Collector%29%27_oil_on_panel%2C_1620-1640._USC_Fisher_Museum_of_Art.jpg 2x" data-file-width="956" data-file-height="621" /></a><figcaption>Һалым йыйыу. <a href="/w/index.php?title=%D0%9F%D0%B8%D1%82%D0%B5%D1%80_%D0%91%D1%80%D0%B5%D0%B9%D0%B3%D0%B5%D0%BB%D1%8C_(%D0%BA%D0%B5%D1%81%D0%B5)&action=edit&redlink=1" class="new" title="Питер Брейгель (кесе) (был бит юҡ)">Питер Брейгель кесе</a>, 1640</figcaption></figure> <p><b>Һалым</b> — мәжбүри, шәхси ҡайтарылмаған түләү, дәүләт органдары тарафынан ойошма һәм физик шәхестәрҙән <a href="/wiki/%D0%94%D3%99%D2%AF%D0%BB%D3%99%D1%82" title="Дәүләт">дәүләт</a> һәм <a href="/w/index.php?title=%D0%9C%D1%83%D0%BD%D0%B8%D1%86%D0%B8%D0%BF%D0%B0%D0%BB%D1%8C_%D0%B1%D0%B5%D1%80%D3%99%D0%BC%D0%B5%D0%B3%D0%B5&action=edit&redlink=1" class="new" title="Муниципаль берәмеге (был бит юҡ)">муниципаль ойошмаларҙы</a> матди яҡтан тәъмин итеү өсөн йыйыла<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-multiple_2-0" class="reference"><a href="#cite_note-multiple-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup>. Һалымдың рәсми һәм йәшерен төрө була. </p><p>Һалымдан айырмалы рәүештә, <a href="/wiki/%D0%99%D1%8B%D0%B9%D1%8B%D0%BC_(%D0%B8%D2%A1%D1%82%D0%B8%D1%81%D0%B0%D0%B4)" title="Йыйым (иҡтисад)">йыйым</a> (пошлина) билдәле бер эште эш итеү өсән түләнә. </p><p>Һалымды йыйыу һалым ҡануниәте менән ойошторола. Бар һалымдар, уларҙы булдырыу, үҙгәртеү, юҡҡа сығарыу, йыйыу, күҙәтеү нигеҙе, төрө, юлдары дәүләттең һалымдар системаһын тәшкил итә<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup>. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Һалым_билдәләре"><span id=".D2.BA.D0.B0.D0.BB.D1.8B.D0.BC_.D0.B1.D0.B8.D0.BB.D0.B4.D3.99.D0.BB.D3.99.D1.80.D0.B5"></span>Һалым билдәләре</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC&veaction=edit&section=1" title="Һалым билдәләре бүлеген мөхәррирләргә" class="mw-editsection-visualeditor"><span>үҙгәртергә</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC&action=edit&section=1" title="Һалым билдәләре бүлегенең сығанаҡ кодын мөхәррирләү"><span>сығанаҡты үҙгәртеү</span></a><span class="mw-editsection-bracket">]</span></span></div> <ol><li><i>Императив- мәжбүри характер</i>. Һалым түләү хәйриә иғәнәһе түгел,ә гражданиндың Конституцияла яҙылған бурысы. <a class="mw-selflink selflink">Һалым</a> түләүсе һалым түләү бурысынан баш тарта алмай;</li> <li><i>Индивидуаль түләүһеҙ</i>. Гражданиндың һалым түләүе был айырым бер граждан файҙаһына дәүләт тарафынан ниндәй ҙә булһа ғәмәл эшләү бурысын тыуҙырмай. Һалым түләүсе өсөн һалым түләүҙең туранан-тура ниндәйҙер матди <a href="/w/index.php?title=%D0%A4%D0%B0%D0%B9%D2%99%D0%B0&action=edit&redlink=1" class="new" title="Файҙа (был бит юҡ)">файҙаһы</a> юҡ. Һалым түләп, ул бер ниндәй ҙә өҫтәмә субъектив хоҡуҡ алмай. Шул уҡ ваҡытта һалым түләүсе һалым булыу арҡаһында тыуҙырылған социаль һәм мәҙәни байлыҡтар менән файҙалана ала;</li> <li><i>Бары тик аҡсалата түләү</i>. РФ һалым кодексы буйынса физик шәхестәрҙән һәм ойошмаларҙан йыйылған һалым тап шулай тип билдәләнә. Һалымды аҡсалата һәм ҡулаҡсаһыҙ түләргә була. Түләү сараһы- <a href="/wiki/%D0%A0%D3%99%D1%81%D3%99%D0%B9_%D0%A4%D0%B5%D0%B4%D0%B5%D1%80%D0%B0%D1%86%D0%B8%D1%8F%D2%BB%D1%8B" title="Рәсәй Федерацияһы">Рәсәй Федерацияһы</a> <a href="/wiki/%D0%92%D0%B0%D0%BB%D1%8E%D1%82%D0%B0" title="Валюта">валютаһы</a>, һалымдың натураль формалары ҡаралмаған;</li> <li><i>Асыҡ һәм маҡсатһыҙ характер</i>. Һалымдар дәүләт һәм муниципаль берәмектәрҙең килеменең иң күп өлөшөн тәшкил итә. Уларҙың функциональ әһәмиәте дәүләт алып барған эске һәм тышҡы сәйәсәтте, йәмғиәттең нормаль тормошон финанс менән тәьмин итеүҙә тора.<sup id="cite_ref-:1_5-0" class="reference"><a href="#cite_note-:1-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup></li></ol> <div class="mw-heading mw-heading2"><h2 id="Һалымдың_төп_функциялары"><span id=".D2.BA.D0.B0.D0.BB.D1.8B.D0.BC.D0.B4.D1.8B.D2.A3_.D1.82.D3.A9.D0.BF_.D1.84.D1.83.D0.BD.D0.BA.D1.86.D0.B8.D1.8F.D0.BB.D0.B0.D1.80.D1.8B"></span>Һалымдың төп функциялары</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC&veaction=edit&section=2" title="Һалымдың төп функциялары бүлеген мөхәррирләргә" class="mw-editsection-visualeditor"><span>үҙгәртергә</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC&action=edit&section=2" title="Һалымдың төп функциялары бүлегенең сығанаҡ кодын мөхәррирләү"><span>сығанаҡты үҙгәртеү</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Loot_and_Extortion_-_geograph.org.uk_-_88390.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/5/50/Loot_and_Extortion_-_geograph.org.uk_-_88390.jpg/220px-Loot_and_Extortion_-_geograph.org.uk_-_88390.jpg" decoding="async" width="220" height="165" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/50/Loot_and_Extortion_-_geograph.org.uk_-_88390.jpg/330px-Loot_and_Extortion_-_geograph.org.uk_-_88390.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/50/Loot_and_Extortion_-_geograph.org.uk_-_88390.jpg/440px-Loot_and_Extortion_-_geograph.org.uk_-_88390.jpg 2x" data-file-width="640" data-file-height="480" /></a><figcaption>«Талау һәм теләнселәү», дәүләт ҡаҙнаһына йыйыуҙарҙың Британия департамантына бағышлана</figcaption></figure> <p>Һалым бер юлы дүрт төп функция үтәй: фискаль (ҡаҙнаны тулыландырыу), бүлеү, көйләү һәм контроль функциялары. </p><p>— Һалым һалыуҙың <b>«фискаль функцияһы»</b>— Һалым һалыуҙың төп функцияһы. Тарихи яҡтан иң боронғо һәм бер үк ваҡытта төп һалымдар: һалымдар дәүләт бюджеты керемдәренең өҫтөнлөклө өлөшө булып тора. Функцияны ғәмәлгә ашырыу һалым контроле һәм һалым санкциялары иҫәбенә башҡарыла, улар билдәләнгән һалымдарҙың максималь йыйылыуын тәьмин итә һәм һалым түләүҙән ҡасыуға ҡаршылыҡ тыуҙыра. </p><p>Ябай ғына итеп әйткәндә, был дәүләт файҙаһына һалым йыйыу. Был функция арғаһында һалымдың төп тәғәйенләнеше үтәлә: дәүләт финанс ресурстары булдырыла һәм туплана. Һалым һалыуҙың ҡалған функциялары фискаль функциянан килеп сыға. Һәр хәлдә, финанс фискаль (йыйыу) маҡсаттар белән бер рәттән, һалымдар башҡа, әйтәйек, иҡтисади йәки социаль маҡсаттарҙы ла күҙ уңында тота. Башҡаса әйткәндә, финанс маҡсаттары иң мөһим булһа ла, берҙән-бер маҡсат түгел. </p><p>— Һалым һалыуҙың <i><b>бүлеү (социаль) функцияһы</b></i> — йәмәғәт керемдәрен яңынан бүлеүҙән ғибәрәт (халыҡтың көслөрәк категорияларына һалым йөгөн һалыу иҫәбенә граждандарҙың көсһөҙөрәк һәм яҡлауға мохтаж категориялары файҙаһына аҡса тапшырыу башҡарыла). </p><p>— Һалым һалыуҙың <i><b>көйләүсе функцияһы</b></i> (регулирующая) — дәүләттең иҡтисади сәйәсәтенең теге йәки был бурыстарын һалым механизмдары ярҙамында хәл итеүгә йүнәлтелгән. Күренекле инглиз экономисы <a href="/w/index.php?title=%D0%9A%D0%B5%D0%B9%D0%BD%D1%81_%D0%94%D0%B6%D0%BE%D0%BD_%D0%9C%D0%B5%D0%B9%D0%BD%D0%B0%D1%80%D0%B4&action=edit&redlink=1" class="new" title="Кейнс Джон Мейнард (был бит юҡ)">Джон Кейнс</a> фекеренсә, йәмғиәттә һалымдар тик иҡтисади мөнсәбәттәрҙе көйләр өсөн кәрәк. Һалым һалыуҙың көйләү функцияһына өс вағыраҡ функция (ярым функция) инә :"ҡыҙыҡһындырыу " (стимул биреү), « дестимуляция» (тотҡарлау) һәм «ҡабатлап етештереү». </p><p>Һалым һалыуҙың <i>ҡыҙыҡһындырыу ярым функцияһы</i> — теге йәки был иҡтисади процестарҙың үҫешенә ярҙам итеүгә йүнәлтелә. Ул төрлө ташламалар һәм азат ителеүҙәр системалары аша торомошҡа ашырыла. Һалым һалыуҙың хәҙерге системаһы кесе предприятиеларға, инвалидтар предприятиеларына, ауыл хужалығы етештереүселәренә, производствоға һәм <a href="/w/index.php?title=%D0%A5%D3%99%D0%B9%D1%80%D0%B8%D3%99_%D1%8D%D1%88%D0%BC%D3%99%D0%BA%D3%99%D1%80%D0%BB%D0%B5%D0%B3%D0%B5&action=edit&redlink=1" class="new" title="Хәйриә эшмәкәрлеге (был бит юҡ)">хәйриә эшмәкәрлегенә</a> <a href="/wiki/%D0%9A%D0%B0%D0%BF%D0%B8%D1%82%D0%B0%D0%BB" title="Капитал">капитал</a> һалыусы ойошмаларға һ. б. бик күп һалым ташламаларын тәҡдим итә. </p><p>Һалым һалыуҙың <i>тотҡарлыҡлаусы ярым функцияһы</i>— Һалым йөгө аша ниндәй ҙә булһа иҡтисади процестарҙы үҫтереүгә ҡаршылыҡтар булдырыуға йүнәлтелгән (иҡтисадтағы «Туҡта! Бар!» ҡағиҙәһе буйынса). </p><p>Һалым ҡайтарыуҙың <i>ҡайтанан етештереү ярым функцияһы</i> ҡулланылған ресурстарҙы яңынан етештереү өсөн аҡсаларҙы туплау өсөн тәғәйенләнгән. Был функцияны минераль сеймал базаһын яңынан тергеҙеү өсөн аҡса күсереү, <a href="/wiki/%D2%BA%D1%8B%D1%83" title="Һыу">һыу</a> өсөн түләү һ. б. үтәй. </p> <div class="mw-heading mw-heading2"><h2 id="Һалым_йөгө"><span id=".D2.BA.D0.B0.D0.BB.D1.8B.D0.BC_.D0.B9.D3.A9.D0.B3.D3.A9"></span>Һалым йөгө</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC&veaction=edit&section=3" title="Һалым йөгө бүлеген мөхәррирләргә" class="mw-editsection-visualeditor"><span>үҙгәртергә</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC&action=edit&section=3" title="Һалым йөгө бүлегенең сығанаҡ кодын мөхәррирләү"><span>сығанаҡты үҙгәртеү</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Илдәге һалым кимәле эске тулайым продуктта (<a href="/w/index.php?title=%D0%92%D0%92%D0%9F&action=edit&redlink=1" class="new" title="ВВП (был бит юҡ)">ВВП</a>) һалымдың дөйөм өлөшө менән иҫәпләнә. <a href="/w/index.php?title=%D0%9E%D0%AD%D0%A1%D0%A0&action=edit&redlink=1" class="new" title="ОЭСР (был бит юҡ)">ОЭСР</a> төрлө илдәрҙә һалым кимәле тураһында мәғлүмәт бирә. </p> <table class="wikitable sortable"> <caption>Налоги как доля ВВП в странах ОЭСР, в процентах, 2007<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </caption> <tbody><tr> <th width="200pt" align="left">Илдәр </th> <th width="100pt" align="right">Тулы һалым </th> <th width="100pt" align="right">Килемгә, табышҡа, капитал артыуына һ.б.һалым </th> <th width="100pt" align="right">Социаль түләҙәр һәм пенсиялар </th> <th width="100pt" align="right">Милеккә һалым (кадастр хаҡының %) </th> <th width="100pt" align="right">Тауар һәм хеҙмәттәргә һалым </th> <th width="100pt" align="">Башҡа һалымдар </th></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_Canada_(Pantone).svg" class="mw-file-description" title="Канада"><img alt="Канада" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Canada_%28Pantone%29.svg/22px-Flag_of_Canada_%28Pantone%29.svg.png" decoding="async" width="22" height="11" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Canada_%28Pantone%29.svg/33px-Flag_of_Canada_%28Pantone%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Canada_%28Pantone%29.svg/44px-Flag_of_Canada_%28Pantone%29.svg.png 2x" data-file-width="1200" data-file-height="600" /></a></span></span> <a href="/wiki/%D0%9A%D0%B0%D0%BD%D0%B0%D0%B4%D0%B0" title="Канада">Канада</a> </td> <td align="right">33,3 </td> <td align="right">16,6 </td> <td align="right">4,8 </td> <td align="right">3,3 </td> <td align="right">7,9 </td> <td align="right">0,7 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_Mexico.svg" class="mw-file-description" title="Мексика"><img alt="Мексика" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Flag_of_Mexico.svg/22px-Flag_of_Mexico.svg.png" decoding="async" width="22" height="13" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Flag_of_Mexico.svg/33px-Flag_of_Mexico.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Flag_of_Mexico.svg/44px-Flag_of_Mexico.svg.png 2x" data-file-width="980" data-file-height="560" /></a></span></span> <a href="/wiki/%D0%9C%D0%B5%D0%BA%D1%81%D0%B8%D0%BA%D0%B0" title="Мексика">Мексика</a> </td> <td align="right">18,0 </td> <td align="right">5,0 </td> <td align="right">2,8 </td> <td align="right">0,3 </td> <td align="right">9,5 </td> <td align="right">0,4 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_the_United_States.svg" class="mw-file-description" title="Америка Ҡушма Штаттары"><img alt="Америка Ҡушма Штаттары" src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a4/Flag_of_the_United_States.svg/22px-Flag_of_the_United_States.svg.png" decoding="async" width="22" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a4/Flag_of_the_United_States.svg/33px-Flag_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/a4/Flag_of_the_United_States.svg/44px-Flag_of_the_United_States.svg.png 2x" data-file-width="1235" data-file-height="650" /></a></span></span> <a href="/wiki/%D0%90%D2%A0%D0%A8" class="mw-redirect" title="АҠШ">АҠШ</a> </td> <td align="right">28,3 </td> <td align="right">13,9 </td> <td align="right">6,6 </td> <td align="right">3,1 </td> <td align="right">4,7 </td> <td align="right">0,0 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_Australia.svg" class="mw-file-description" title="Австралия"><img alt="Австралия" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b9/Flag_of_Australia.svg/22px-Flag_of_Australia.svg.png" decoding="async" width="22" height="11" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b9/Flag_of_Australia.svg/33px-Flag_of_Australia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b9/Flag_of_Australia.svg/44px-Flag_of_Australia.svg.png 2x" data-file-width="1280" data-file-height="640" /></a></span></span> <a href="/wiki/%D0%90%D0%B2%D1%81%D1%82%D1%80%D0%B0%D0%BB%D0%B8%D1%8F" title="Австралия">Австралия</a> </td> <td align="right">30,8 </td> <td align="right">18,2 </td> <td align="right">0,0 </td> <td align="right">2,7 </td> <td align="right">8,2 </td> <td align="right">1,5 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_Japan.svg" class="mw-file-description" title="Япония"><img alt="Япония" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9e/Flag_of_Japan.svg/22px-Flag_of_Japan.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9e/Flag_of_Japan.svg/33px-Flag_of_Japan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9e/Flag_of_Japan.svg/44px-Flag_of_Japan.svg.png 2x" data-file-width="900" data-file-height="600" /></a></span></span> <a href="/wiki/%D0%AF%D0%BF%D0%BE%D0%BD%D0%B8%D1%8F" title="Япония">Япония</a> </td> <td align="right">28,3 </td> <td align="right">10,3 </td> <td align="right">10,3 </td> <td align="right">2,5 </td> <td align="right">5,1 </td> <td align="right">0,1 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_South_Korea.svg" class="mw-file-description" title="Корея республикаһы"><img alt="Корея республикаһы" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/09/Flag_of_South_Korea.svg/22px-Flag_of_South_Korea.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/09/Flag_of_South_Korea.svg/33px-Flag_of_South_Korea.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/09/Flag_of_South_Korea.svg/44px-Flag_of_South_Korea.svg.png 2x" data-file-width="900" data-file-height="600" /></a></span></span> <a href="/wiki/%D0%9A%D3%A9%D0%BD%D1%8C%D1%8F%D2%A1_%D0%9A%D0%BE%D1%80%D0%B5%D1%8F" class="mw-redirect" title="Көньяҡ Корея">Көньяҡ Корея</a> </td> <td align="right">26,5 </td> <td align="right">8,4 </td> <td align="right">5,5 </td> <td align="right">3,4 </td> <td align="right">8,3 </td> <td align="right">0,9 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_New_Zealand.svg" class="mw-file-description" title="Яңы Зеландия"><img alt="Яңы Зеландия" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/3e/Flag_of_New_Zealand.svg/22px-Flag_of_New_Zealand.svg.png" decoding="async" width="22" height="11" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/3e/Flag_of_New_Zealand.svg/33px-Flag_of_New_Zealand.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/3e/Flag_of_New_Zealand.svg/44px-Flag_of_New_Zealand.svg.png 2x" data-file-width="1200" data-file-height="600" /></a></span></span> <a href="/wiki/%D0%AF%D2%A3%D1%8B_%D0%97%D0%B5%D0%BB%D0%B0%D0%BD%D0%B4%D0%B8%D1%8F" title="Яңы Зеландия">Яңы Зеландия</a> </td> <td align="right">35,7 </td> <td align="right">22,5 </td> <td align="right">0,0 </td> <td align="right">1,9 </td> <td align="right">11,3 </td> <td align="right">0,0 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_Austria.svg" class="mw-file-description" title="Австрия"><img alt="Австрия" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/41/Flag_of_Austria.svg/22px-Flag_of_Austria.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/41/Flag_of_Austria.svg/33px-Flag_of_Austria.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/41/Flag_of_Austria.svg/44px-Flag_of_Austria.svg.png 2x" data-file-width="900" data-file-height="600" /></a></span></span> <a href="/wiki/%D0%90%D0%B2%D1%81%D1%82%D1%80%D0%B8%D1%8F" title="Австрия">Австрия</a> </td> <td align="right">42,3 </td> <td align="right">12,7 </td> <td align="right">14,2 </td> <td align="right">0,6 </td> <td align="right">11,7 </td> <td align="right">3,1 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_Belgium.svg" class="mw-file-description" title="Бельгия"><img alt="Бельгия" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/65/Flag_of_Belgium.svg/22px-Flag_of_Belgium.svg.png" decoding="async" width="22" height="19" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/65/Flag_of_Belgium.svg/33px-Flag_of_Belgium.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/65/Flag_of_Belgium.svg/44px-Flag_of_Belgium.svg.png 2x" data-file-width="900" data-file-height="780" /></a></span></span> <a href="/wiki/%D0%91%D0%B5%D0%BB%D1%8C%D0%B3%D0%B8%D1%8F" title="Бельгия">Бельгия</a> </td> <td align="right">43,9 </td> <td align="right">16,5 </td> <td align="right">13,6 </td> <td align="right">2,3 </td> <td align="right">11,0 </td> <td align="right">0,1 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_the_Czech_Republic.svg" class="mw-file-description" title="Чехия"><img alt="Чехия" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/cb/Flag_of_the_Czech_Republic.svg/22px-Flag_of_the_Czech_Republic.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/cb/Flag_of_the_Czech_Republic.svg/33px-Flag_of_the_Czech_Republic.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/cb/Flag_of_the_Czech_Republic.svg/44px-Flag_of_the_Czech_Republic.svg.png 2x" data-file-width="900" data-file-height="600" /></a></span></span> <a href="/wiki/%D0%A7%D0%B5%D1%85%D0%B8%D1%8F" title="Чехия">Чехия</a> </td> <td align="right">37,4 </td> <td align="right">9,4 </td> <td align="right">16,2 </td> <td align="right">0,4 </td> <td align="right">11,1 </td> <td align="right">0,3 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_Denmark.svg" class="mw-file-description" title="Дания"><img alt="Дания" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Denmark.svg/22px-Flag_of_Denmark.svg.png" decoding="async" width="22" height="17" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Denmark.svg/33px-Flag_of_Denmark.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Denmark.svg/44px-Flag_of_Denmark.svg.png 2x" data-file-width="512" data-file-height="387" /></a></span></span> <a href="/wiki/%D0%94%D0%B0%D0%BD%D0%B8%D1%8F" title="Дания">Дания</a> </td> <td align="right">48,7 </td> <td align="right">29,0 </td> <td align="right">1,0 </td> <td align="right">1,9 </td> <td align="right">16,3 </td> <td align="right">0,1 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_Finland.svg" class="mw-file-description" title="Финляндия"><img alt="Финляндия" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Finland.svg/22px-Flag_of_Finland.svg.png" decoding="async" width="22" height="13" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Finland.svg/33px-Flag_of_Finland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Finland.svg/44px-Flag_of_Finland.svg.png 2x" data-file-width="1800" data-file-height="1100" /></a></span></span> <a href="/wiki/%D0%A4%D0%B8%D0%BD%D0%BB%D1%8F%D0%BD%D0%B4%D0%B8%D1%8F" title="Финляндия">Финляндия</a> </td> <td align="right">43,0 </td> <td align="right">16,9 </td> <td align="right">11,9 </td> <td align="right">1,1 </td> <td align="right">12,9 </td> <td align="right">0,2 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_France.svg" class="mw-file-description" title="Франция"><img alt="Франция" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c3/Flag_of_France.svg/22px-Flag_of_France.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c3/Flag_of_France.svg/33px-Flag_of_France.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c3/Flag_of_France.svg/44px-Flag_of_France.svg.png 2x" data-file-width="900" data-file-height="600" /></a></span></span> <a href="/wiki/%D0%A4%D1%80%D0%B0%D0%BD%D1%86%D0%B8%D1%8F" title="Франция">Франция</a> </td> <td align="right">43,5 </td> <td align="right">10,4 </td> <td align="right">16,1 </td> <td align="right">3,5 </td> <td align="right">10,7 </td> <td align="right">2,8 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_Germany.svg" class="mw-file-description" title="Германия"><img alt="Германия" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/ba/Flag_of_Germany.svg/22px-Flag_of_Germany.svg.png" decoding="async" width="22" height="13" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/ba/Flag_of_Germany.svg/33px-Flag_of_Germany.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/ba/Flag_of_Germany.svg/44px-Flag_of_Germany.svg.png 2x" data-file-width="1000" data-file-height="600" /></a></span></span> <a href="/wiki/%D0%93%D0%B5%D1%80%D0%BC%D0%B0%D0%BD%D0%B8%D1%8F" title="Германия">Германия</a> </td> <td align="right">36,2 </td> <td align="right">11,3 </td> <td align="right">13,2 </td> <td align="right">0,9 </td> <td align="right">10,6 </td> <td align="right">0,2 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_Greece.svg" class="mw-file-description" title="Греция"><img alt="Греция" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Greece.svg/22px-Flag_of_Greece.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Greece.svg/33px-Flag_of_Greece.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Greece.svg/44px-Flag_of_Greece.svg.png 2x" data-file-width="600" data-file-height="400" /></a></span></span> <a href="/wiki/%D0%93%D1%80%D0%B5%D1%86%D0%B8%D1%8F" class="mw-redirect" title="Греция">Греция</a> </td> <td align="right">32,0 </td> <td align="right">7,5 </td> <td align="right">11,7 </td> <td align="right">1,4 </td> <td align="right">11,4 </td> <td align="right">0,0 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_Hungary.svg" class="mw-file-description" title="Венгрия"><img alt="Венгрия" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c1/Flag_of_Hungary.svg/22px-Flag_of_Hungary.svg.png" decoding="async" width="22" height="11" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c1/Flag_of_Hungary.svg/33px-Flag_of_Hungary.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c1/Flag_of_Hungary.svg/44px-Flag_of_Hungary.svg.png 2x" data-file-width="1200" data-file-height="600" /></a></span></span> <a href="/wiki/%D0%92%D0%B5%D0%BD%D0%B3%D1%80%D0%B8%D1%8F" title="Венгрия">Венгрия</a> </td> <td align="right">39,5 </td> <td align="right">10,0 </td> <td align="right">12,9 </td> <td align="right">0,8 </td> <td align="right">14,9 </td> <td align="right">0,9 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_Iceland.svg" class="mw-file-description" title="Исландия"><img alt="Исландия" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Iceland.svg/22px-Flag_of_Iceland.svg.png" decoding="async" width="22" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Iceland.svg/33px-Flag_of_Iceland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Iceland.svg/44px-Flag_of_Iceland.svg.png 2x" data-file-width="1250" data-file-height="900" /></a></span></span> <a href="/wiki/%D0%98%D1%81%D0%BB%D0%B0%D0%BD%D0%B4%D0%B8%D1%8F" title="Исландия">Исландия</a> </td> <td align="right">40,9 </td> <td align="right">18,5 </td> <td align="right">3,1 </td> <td align="right">2,5 </td> <td align="right">16,5 </td> <td align="right">0,3 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_Ireland.svg" class="mw-file-description" title="Ирландия"><img alt="Ирландия" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/45/Flag_of_Ireland.svg/22px-Flag_of_Ireland.svg.png" decoding="async" width="22" height="11" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/45/Flag_of_Ireland.svg/33px-Flag_of_Ireland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/45/Flag_of_Ireland.svg/44px-Flag_of_Ireland.svg.png 2x" data-file-width="1200" data-file-height="600" /></a></span></span> <a href="/wiki/%D0%98%D1%80%D0%BB%D0%B0%D0%BD%D0%B4%D0%B8%D1%8F" title="Ирландия">Ирландия</a> </td> <td align="right">30,8 </td> <td align="right">12,1 </td> <td align="right">4,7 </td> <td align="right">2,5 </td> <td align="right">11,1 </td> <td align="right">0,4 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_Italy.svg" class="mw-file-description" title="Италия"><img alt="Италия" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/03/Flag_of_Italy.svg/22px-Flag_of_Italy.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/03/Flag_of_Italy.svg/33px-Flag_of_Italy.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/03/Flag_of_Italy.svg/44px-Flag_of_Italy.svg.png 2x" data-file-width="1500" data-file-height="1000" /></a></span></span> <a href="/wiki/%D0%98%D1%82%D0%B0%D0%BB%D0%B8%D1%8F" title="Италия">Италия</a> </td> <td align="right">43,5 </td> <td align="right">14,7 </td> <td align="right">13,0 </td> <td align="right">2,1 </td> <td align="right">11,0 </td> <td align="right">2,7 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_Luxembourg.svg" class="mw-file-description" title="Люксембург"><img alt="Люксембург" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/da/Flag_of_Luxembourg.svg/22px-Flag_of_Luxembourg.svg.png" decoding="async" width="22" height="13" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/da/Flag_of_Luxembourg.svg/33px-Flag_of_Luxembourg.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/da/Flag_of_Luxembourg.svg/44px-Flag_of_Luxembourg.svg.png 2x" data-file-width="512" data-file-height="307" /></a></span></span> <a href="/wiki/%D0%9B%D1%8E%D0%BA%D1%81%D0%B5%D0%BC%D0%B1%D1%83%D1%80%D0%B3" title="Люксембург">Люксембург</a> </td> <td align="right">36,5 </td> <td align="right">12,9 </td> <td align="right">10,2 </td> <td align="right">3,6 </td> <td align="right">9,9 </td> <td align="right">0,0 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_the_Netherlands.svg" class="mw-file-description" title="Нидерланд"><img alt="Нидерланд" src="//upload.wikimedia.org/wikipedia/commons/thumb/2/20/Flag_of_the_Netherlands.svg/22px-Flag_of_the_Netherlands.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/20/Flag_of_the_Netherlands.svg/33px-Flag_of_the_Netherlands.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/20/Flag_of_the_Netherlands.svg/44px-Flag_of_the_Netherlands.svg.png 2x" data-file-width="900" data-file-height="600" /></a></span></span> <a href="/wiki/%D0%9D%D0%B8%D0%B4%D0%B5%D1%80%D0%BB%D0%B0%D0%BD%D0%B4" title="Нидерланд">Нидерланд</a> </td> <td align="right">37,5 </td> <td align="right">10,9 </td> <td align="right">13,6 </td> <td align="right">1,2 </td> <td align="right">11,2 </td> <td align="right">0,6 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_Norway.svg" class="mw-file-description" title="Норвегия"><img alt="Норвегия" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Norway.svg/22px-Flag_of_Norway.svg.png" decoding="async" width="22" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Norway.svg/33px-Flag_of_Norway.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Norway.svg/44px-Flag_of_Norway.svg.png 2x" data-file-width="512" data-file-height="372" /></a></span></span> <a href="/wiki/%D0%9D%D0%BE%D1%80%D0%B2%D0%B5%D0%B3%D0%B8%D1%8F" title="Норвегия">Норвегия</a> </td> <td align="right">43,6 </td> <td align="right">21,0 </td> <td align="right">9,1 </td> <td align="right">1,1 </td> <td align="right">12,4 </td> <td align="right">0,0 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_Poland.svg" class="mw-file-description" title="Польша"><img alt="Польша" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/12/Flag_of_Poland.svg/22px-Flag_of_Poland.svg.png" decoding="async" width="22" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/12/Flag_of_Poland.svg/33px-Flag_of_Poland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/12/Flag_of_Poland.svg/44px-Flag_of_Poland.svg.png 2x" data-file-width="640" data-file-height="400" /></a></span></span> <a href="/wiki/%D0%9F%D0%BE%D0%BB%D1%8C%D1%88%D0%B0" title="Польша">Польша</a> </td> <td align="right">34,9 </td> <td align="right">8,0 </td> <td align="right">12,0 </td> <td align="right">1,2 </td> <td align="right">13,3 </td> <td align="right">0,4 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_Portugal.svg" class="mw-file-description" title="Португалия"><img alt="Португалия" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Portugal.svg/22px-Flag_of_Portugal.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Portugal.svg/33px-Flag_of_Portugal.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Portugal.svg/44px-Flag_of_Portugal.svg.png 2x" data-file-width="600" data-file-height="400" /></a></span></span> <a href="/wiki/%D0%9F%D0%BE%D1%80%D1%82%D1%83%D0%B3%D0%B0%D0%BB%D0%B8%D1%8F" title="Португалия">Португалия</a> </td> <td align="right">36,4 </td> <td align="right">9,4 </td> <td align="right">11,7 </td> <td align="right">1,4 </td> <td align="right">13,7 </td> <td align="right">0,2 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_Slovakia.svg" class="mw-file-description" title="Словакия"><img alt="Словакия" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Flag_of_Slovakia.svg/22px-Flag_of_Slovakia.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Flag_of_Slovakia.svg/33px-Flag_of_Slovakia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Flag_of_Slovakia.svg/44px-Flag_of_Slovakia.svg.png 2x" data-file-width="900" data-file-height="600" /></a></span></span> <a href="/wiki/%D0%A1%D0%BB%D0%BE%D0%B2%D0%B0%D0%BA%D0%B8%D1%8F" title="Словакия">Словакия</a> </td> <td align="right">29,4 </td> <td align="right">5,8 </td> <td align="right">11,7 </td> <td align="right">0,4 </td> <td align="right">11,3 </td> <td align="right">0,2 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_Spain.svg" class="mw-file-description" title="Испания"><img alt="Испания" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9a/Flag_of_Spain.svg/22px-Flag_of_Spain.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9a/Flag_of_Spain.svg/33px-Flag_of_Spain.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9a/Flag_of_Spain.svg/44px-Flag_of_Spain.svg.png 2x" data-file-width="750" data-file-height="500" /></a></span></span> <a href="/wiki/%D0%98%D1%81%D0%BF%D0%B0%D0%BD%D0%B8%D1%8F" title="Испания">Испания</a> </td> <td align="right">37,2 </td> <td align="right">12,4 </td> <td align="right">12,1 </td> <td align="right">3,0 </td> <td align="right">9,5 </td> <td align="right">0,2 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_Sweden.svg" class="mw-file-description" title="Швеция"><img alt="Швеция" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Flag_of_Sweden.svg/22px-Flag_of_Sweden.svg.png" decoding="async" width="22" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Flag_of_Sweden.svg/33px-Flag_of_Sweden.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Flag_of_Sweden.svg/44px-Flag_of_Sweden.svg.png 2x" data-file-width="1600" data-file-height="1000" /></a></span></span> <a href="/wiki/%D0%A8%D0%B2%D0%B5%D1%86%D0%B8%D1%8F" title="Швеция">Швеция</a> </td> <td align="right">48,3 </td> <td align="right">18,7 </td> <td align="right">12,6 </td> <td align="right">1,2 </td> <td align="right">12,9 </td> <td align="right">2,9 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_Switzerland.svg" class="mw-file-description" title="Швейцария"><img alt="Швейцария" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Flag_of_Switzerland.svg/20px-Flag_of_Switzerland.svg.png" decoding="async" width="20" height="20" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Flag_of_Switzerland.svg/30px-Flag_of_Switzerland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Flag_of_Switzerland.svg/40px-Flag_of_Switzerland.svg.png 2x" data-file-width="512" data-file-height="512" /></a></span></span> <a href="/wiki/%D0%A8%D0%B2%D0%B5%D0%B9%D1%86%D0%B0%D1%80%D0%B8%D1%8F" title="Швейцария">Швейцария</a> </td> <td align="right">28,9 </td> <td align="right">13,2 </td> <td align="right">6,7 </td> <td align="right">2,4 </td> <td align="right">6,5 </td> <td align="right">0,1 </td></tr> <tr> <td align="left"><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Flag_of_Turkey.svg" class="mw-file-description" title="Төркиә"><img alt="Төркиә" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Flag_of_Turkey.svg/22px-Flag_of_Turkey.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Flag_of_Turkey.svg/33px-Flag_of_Turkey.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Flag_of_Turkey.svg/44px-Flag_of_Turkey.svg.png 2x" data-file-width="1200" data-file-height="800" /></a></span></span> <a href="/wiki/%D0%A2%D3%A9%D1%80%D0%BA%D0%B8%D3%99" title="Төркиә">Төркиә</a> </td> <td align="right">23,7 </td> <td align="right">5,6 </td> <td align="right">5,1 </td> <td align="right">0,9 </td> <td align="right">11,3 </td> <td align="right">0,9 </td></tr> <tr> <td align="left"><a href="/w/index.php?title=%D2%A0%D0%B0%D0%BB%D1%8B%D0%BF:%D0%A4%D0%BB%D0%B0%D0%B3%D0%B8%D1%84%D0%B8%D0%BA%D0%B0%D1%86%D0%B8%D1%8F/UK&action=edit&redlink=1" class="new" title="Ҡалып:Флагификация/UK (был бит юҡ)">Ҡалып:Флагификация/UK</a> <a href="/wiki/%D0%91%D3%A9%D0%B9%D3%A9%D0%BA_%D0%91%D1%80%D0%B8%D1%82%D0%B0%D0%BD%D0%B8%D1%8F" title="Бөйөк Британия">Бөйөк Британия</a> </td> <td align="right">36,1 </td> <td align="right">14,3 </td> <td align="right">6,6 </td> <td align="right">4,5 </td> <td align="right">10,5 </td> <td align="right">0,2 </td></tr></tbody></table> <p>Иҡтисадҡа һалым йөгө тип ил ЭТП-һында (<a href="/w/index.php?title=%D0%92%D0%92%D0%9F&action=edit&redlink=1" class="new" title="ВВП (был бит юҡ)">ВВП</a>) дәүләт файҙаһына ысынбарлыҡта түләнгән мәжбүри түләүҙәр өлөшөн атайҙар. Илдәр буйынса һалым йөгө төрлөсә. Ярлы илдәрҙә (в которых нет мощной системы социального обеспечения) һалым йөгө әҙерәк, байыраҡтарҙа — һалым йөгө сағыштырмаса ҙур (Швецияла ҡайһы бер йылдарҙа ВВП-ның 60 %). Ҡайһы бер бай Көньяҡ-көнсығыш Азия илдәрендә һалым йөгө әҙерәк. Рәсәйҙә В России 2012 йылда һалым йөгө 34,99 % тәшкил итте<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup>, что соответствует среднему уровню по ОЭСР (выше, чем в <a href="/w/index.php?title=%D0%A1%D0%A8%D0%90&action=edit&redlink=1" class="new" title="США (был бит юҡ)">США</a>, но ниже чем в <a href="/wiki/%D0%93%D0%B5%D1%80%D0%BC%D0%B0%D0%BD%D0%B8%D1%8F" title="Германия">Германии</a>, см. <a rel="nofollow" class="external autonumber" href="http://www.iet.ru/files/persona/gaidar/vopreco_09_2004.pdf">[1]</a>). </p> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/%D0%A4%D0%B0%D0%B9%D0%BB:Jan_Massijs_-_At_the_tax_office.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c7/Jan_Massijs_-_At_the_tax_office.jpg/220px-Jan_Massijs_-_At_the_tax_office.jpg" decoding="async" width="220" height="161" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c7/Jan_Massijs_-_At_the_tax_office.jpg/330px-Jan_Massijs_-_At_the_tax_office.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c7/Jan_Massijs_-_At_the_tax_office.jpg/440px-Jan_Massijs_-_At_the_tax_office.jpg 2x" data-file-width="1000" data-file-height="731" /></a><figcaption><a href="/w/index.php?title=%D0%9C%D0%B0%D1%81%D1%81%D0%B5%D0%B9%D1%81,_%D0%AF%D0%BD&action=edit&redlink=1" class="new" title="Массейс, Ян (был бит юҡ)">Ян Массейс</a>, <i><a href="/w/index.php?title=%D0%9C%D1%8B%D1%82%D0%B0%D1%80%D1%8C&action=edit&redlink=1" class="new" title="Мытарь (был бит юҡ)">Мытарь</a></i> (Йыйым йыйыусы)</figcaption></figure> <p>Номиниаль һәм ысынбарлыҡта йыйылған һалым йөгө араһындағы айырма һалымдан ҡасыу кимәлен күрһәтә. Номиналь йөк ни тиклем күберәк булһа, һалым йөгө шул тиклем күберәк була. Номиналь йөк билдәле бер кимәлде уҙһа, һалымдан ҡасыусылар һаны бик ныҡ арта, ә һалым әҙерәк йыйыла. Күп кенә иҡтисадсылар номиналь һалым йөгө Лаффер "бөгөлөү нөктәһе"нән (графиктың иң бейек нөктәһе) күпкә түбәнерәк булыға тейеш тип иҫәпләй, бик ҙур һалым һалым түләүселәрҙе закон боҙоу юлдарын эҙләргә мәжбүр итә<sup id="cite_ref-Какаулина_8-0" class="reference"><a href="#cite_note-Какаулина-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup>. </p><p>Предприятиеның һалым йөгө тип һалым менән предприятие түләргә тейешле барлыҡ түләүҙәрҙең предприятие килемдәренә ҡарата нисбәте. Реаль һалым түләүсе субъект: </p> <ul><li>һалым түләү объекты эйәһе (һалым түләү объекты булған саҡта йәки ул булдырылғандан һуң);</li> <li>һалым объекты менән ҡулланыусы (һалым түләү бурысы объекттың билдәле бер ҡулланыу шарттарында булған сағында барлыҡҡа килә)<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup>.</li></ul> <p>Белгестәр 15 % артыҡ булмаған һалым йөгө һалым түләүселәр өсөн ҡулай тип иҫәпләй. </p> <div class="mw-heading mw-heading3"><h3 id="Макроэкономика_күҙлегенән"><span id=".D0.9C.D0.B0.D0.BA.D1.80.D0.BE.D1.8D.D0.BA.D0.BE.D0.BD.D0.BE.D0.BC.D0.B8.D0.BA.D0.B0_.D0.BA.D2.AF.D2.99.D0.BB.D0.B5.D0.B3.D0.B5.D0.BD.D3.99.D0.BD"></span>Макроэкономика күҙлегенән</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC&veaction=edit&section=4" title="Макроэкономика күҙлегенән бүлеген мөхәррирләргә" class="mw-editsection-visualeditor"><span>үҙгәртергә</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC&action=edit&section=4" title="Макроэкономика күҙлегенән бүлегенең сығанаҡ кодын мөхәррирләү"><span>сығанаҡты үҙгәртеү</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Һалым кимәленең түбәнәйеүе тулайым һорау һәм тулайым тәҡдимдең артыуына килтерә<sup id="cite_ref-macro_10-0" class="reference"><a href="#cite_note-macro-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup>. </p><p>Ни тиклем хужалыҡ һалымды әҙерәк түләһә, шул тиклем уның ҡулына килеп ингән кереме арта. Шулай итеп, тулайым ҡулланыу арта, тимәк, тулайым һорау ҙа арта<sup id="cite_ref-macro_10-1" class="reference"><a href="#cite_note-macro-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup>. Шуға күрә, хөкүмәттәр <i>ҡыҙыҡтырыусы иҡтисади сәйәсәт</i> үткәргәндә, йәки дәүләттең маҡсаты иҡтисади циклдың иң түбән нөктәһенән сығарыу булған осраҡта был механизм ҡулланыла. Тимәк, <i>тотҡарлаусы иҡтисади сәйәсәт</i> һалымды арттырыуҙы күҙ уңында тота, уның маҡсаты— «иҡтисадты артыҡ ныҡ ҡыҙып китеүҙән» һаҡлау<sup id="cite_ref-macro_10-2" class="reference"><a href="#cite_note-macro-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup>. </p><p>Фирмалар һалымдарҙы арттырыуҙы өҫтәмә сығымдар булараҡ ҡабул итә, был уларҙың үҙ тауарҙарының тәҡдимен кәметеүенә китерә<sup id="cite_ref-macro_10-3" class="reference"><a href="#cite_note-macro-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup>.Ҡыҫкаһы, фирмаларҙың тәҡдимдәре кәмеү йыйылма тәҡдимдәрҙе кәметеүгә килтерә<sup id="cite_ref-macro_10-4" class="reference"><a href="#cite_note-macro-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup>. Шулай итеп, һалым күләме <i>тулайым тәҡдим</i>(совокупное предложение) күләменә тиҫкәре пропорциональ. Һалым индереү һәм <i>тулайым тәҡдимдең</i> торошо араһындағы бәйлелекте үҙ эштәрендә АҠШ Президентының иҡтисади кәңәшсеһе, «тәҡдим иҡтисады» теорияһына («supply-side economics») нигеҙ һалған ғалим <a href="/w/index.php?title=%D0%90%D1%80%D1%82%D1%83%D1%80_%D0%9B%D0%B0%D1%84%D1%84%D0%B5%D1%80&action=edit&redlink=1" class="new" title="Артур Лаффер (был бит юҡ)">Артур Лаффер</a> ентекләп тасуирланы<sup id="cite_ref-macro_10-5" class="reference"><a href="#cite_note-macro-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup>. </p> <div class="mw-heading mw-heading3"><h3 id="Финанс_менеджменты_күҙлегенән"><span id=".D0.A4.D0.B8.D0.BD.D0.B0.D0.BD.D1.81_.D0.BC.D0.B5.D0.BD.D0.B5.D0.B4.D0.B6.D0.BC.D0.B5.D0.BD.D1.82.D1.8B_.D0.BA.D2.AF.D2.99.D0.BB.D0.B5.D0.B3.D0.B5.D0.BD.D3.99.D0.BD"></span>Финанс менеджменты күҙлегенән</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC&veaction=edit&section=5" title="Финанс менеджменты күҙлегенән бүлеген мөхәррирләргә" class="mw-editsection-visualeditor"><span>үҙгәртергә</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC&action=edit&section=5" title="Финанс менеджменты күҙлегенән бүлегенең сығанаҡ кодын мөхәррирләү"><span>сығанаҡты үҙгәртеү</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Һалым йөкләмәһе бизнес-системаларҙың үҙ финанс левериджы дәүмәленә ике: тура һәм һәм тура булмаған юл аша йоғонто яһай <sup id="cite_ref-:0_11-0" class="reference"><a href="#cite_note-:0-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup>: </p><p>1) Туранан-тура йоғонто хужалыҡ итеүсе субъекттың үҙ һалым һалыу базаһын кәметеүгә иҫәпләнгән сығымдар кимәлендә формалаша. Әгәр әлеге суммаға хужалыҡ итеүсе субъект тарафынан бурысҡа алған аҡса (заем) буйынса түләүҙәрҙе түләүгә киткән сығымдарҙың юғары процентын индерергә мөмкин булһа, был үҫештең агрессив финанс стратегияһын ҡулланыусы предприятиелар үҫешен стимуллаштырасаҡ һәм, тимәк, консерватив финанс стратегияһын ҡулланыусы предприятиелар баҙарҙан ҡыҫырыҡлап сығарыласаҡ; һалым ҡануниәте яғынан әлеге процентты кәметеү агрессив финанс үҫеш стратегияһы һәм уртаса сәскә атҡан хужалыҡ итеүсе субъекттарҙың, бигерәк тә тиҙ арала консерватив финанс стратегияһын ҡулланыусы субъекттарҙың бөлгөнлөккә төшөүенә килтерәсәк.<sup id="cite_ref-:0_11-1" class="reference"><a href="#cite_note-:0-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup>. </p><p>2) Турана-тура йоғонто заем капиталы белән тәьмин итеүселәр өсөн һалым йөгөн арттырыу йәки кәметеү иҫәбенә формалаша: шуға бәйле рәүештә, һалым йөгөн арттырыу бизнес-системалар өсөн заем капиталы хаҡының ҡиммәтләнүенә, тимәк, агрессив үҫеш стратегияһын ҡулланыусы предприятиеләр үҫешен тотҡарлауға килтерәсәк (был осраҡта бенефициар булып консерватив стратегия менән компаниялар сығыш яһаясаҡ ); һалым йөгөн кәметеү баҙарҙа яҡшы конкуренция булған осраҡта заем капиталы хаҡын кәметеүгә килтерәсәк, был агрессив финанс үҫеш стратегияһы булған компанияларҙың сәскә атыуына һәм, киреһенсә, консерватив финанс стратегияһы булған компанияләрҙың хәлһеҙләнеүенә килтерәсәк. <sup id="cite_ref-:0_11-2" class="reference"><a href="#cite_note-:0-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup>. </p> <div class="mw-heading mw-heading2"><h2 id="Иҫкәрмәләр"><span id=".D0.98.D2.AB.D0.BA.D3.99.D1.80.D0.BC.D3.99.D0.BB.D3.99.D1.80"></span>Иҫкәрмәләр</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC&veaction=edit&section=6" title="Иҫкәрмәләр бүлеген мөхәррирләргә" class="mw-editsection-visualeditor"><span>үҙгәртергә</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC&action=edit&section=6" title="Иҫкәрмәләр бүлегенең сығанаҡ кодын мөхәррирләү"><span>сығанаҡты үҙгәртеү</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="references-small" style=""> <ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><a href="#cite_ref-1">↑</a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://slovari.yandex.ru/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3/~127282/">«Яндекс. Словари», определения налогов</a> <small><span style="white-space: nowrap;"> 2013 йыл 30 октябрь <a rel="nofollow" class="external text" href="https://web.archive.org/web/20131030182327/http://slovari.yandex.ru/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3/~127282/">архивланған</a>.</span></small></span> </li> <li id="cite_note-multiple-2"><span class="mw-cite-backlink"><a href="#cite_ref-multiple_2-0">↑</a></span> <span class="reference-text"><span class="citation no-wikidata" data-wikidata-property-id="P1343"><i>Матвеева Т. Ю.</i> <span data-wikidata-qualifier-id="P248">10.2 Виды налогов</span> // <a rel="nofollow" class="external text" href="http://institutiones.com/download/books/1075-vvedenie-v-makroekonomiku-matveeva.html">Введение в макроэкономику</a>. — «Издательский дом ГУ-ВШЭ», 2007. — С. 404—408. — 511 с. — <span style="white-space: nowrap;">3000 экз.</span> — <a href="/wiki/%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D0%9A%D0%B8%D1%82%D0%B0%D0%BF_%D1%81%D1%8B%D2%93%D0%B0%D0%BD%D0%B0%D2%A1%D1%82%D0%B0%D1%80%D1%8B/9785759806110" class="internal mw-magiclink-isbn">ISBN 978-5-7598-0611-0</a>.</span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><a href="#cite_ref-3">↑</a></span> <span class="reference-text"><span class="citation no-wikidata" data-wikidata-property-id="P1343"><span data-wikidata-qualifier-id="P248"><a href="https://ru.wikipedia.org/wiki/s:%D0%AD%D0%A1%D0%91%D0%95/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3%D0%B8" class="extiw" title="ru:s:ЭСБЕ/Налоги">Налоги</a></span> // <a href="/wiki/%D0%91%D1%80%D0%BE%D0%BA%D0%B3%D0%B0%D1%83%D0%B7_%D2%BB%D3%99%D0%BC_%D0%95%D1%84%D1%80%D0%BE%D0%BD%D0%B4%D1%8B%D2%A3_%D1%8D%D0%BD%D1%86%D0%B8%D0%BA%D0%BB%D0%BE%D0%BF%D0%B5%D0%B4%D0%B8%D0%BA_%D2%BB%D2%AF%D2%99%D0%BB%D0%B5%D0%B3%D0%B5" title="Брокгауз һәм Ефрондың энциклопедик һүҙлеге">Брокгауз һәм Ефрондың энциклопедик һүҙлеге</a>: 86 томда (82 т. һәм 4 өҫтәмә том). — <span style="border-bottom:1px dotted gray; cursor:default;" title="Санкт-Петербург">СПб.</span>, 1890—1907.</span> <span class="ref-info" title="Рус телендә" style="font-size:85%; cursor:help; color:var(--color-subtle, #54595d);">(рус.)</span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><a href="#cite_ref-4">↑</a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://bibliotekar.ru/economika-dlya-yuristov/100.htm">Налоговая система — это совокупность налогов, устанавливаемых государственной властью, а также методы и принципы построения налогов</a></span> </li> <li id="cite_note-:1-5"><span class="mw-cite-backlink"><a href="#cite_ref-:1_5-0">↑</a></span> <span class="reference-text"><span class="citation"><span lang="ru"><a rel="nofollow" class="external text" href="http://www.consultant.ru/document/cons_doc_LAW_19671/fd3039f558e14477ce752eb9789b02a023fbc006/">НК РФ Статья 8. Понятие налога, сбора, страховых взносов (в ред. Федерального закона от 03.07.2016 N 243-ФЗ)</a></span><span class="hidden-ref" style="display:none;">  <span class="ref-info" style="cursor:help;" title="на языке урыҫ теле">(урыҫ)</span></span>. <i>«<a href="/w/index.php?title=%D0%9A%D0%BE%D0%BD%D1%81%D1%83%D0%BB%D1%8C%D1%82%D0%B0%D0%BD%D1%82%D0%9F%D0%BB%D1%8E%D1%81&action=edit&redlink=1" class="new" title="КонсультантПлюс (был бит юҡ)">КонсультантПлюс»</a></i>. <small>Дата обращения: 27 март 2019.</small></span></span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><a href="#cite_ref-6">↑</a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.oecd.org/document/60/0,3343,en_2649_34533_1942460_1_1_1_37427,00.html">OECD Tax Database</a> <small><span style="white-space: nowrap;"> 2010 йыл 6 декабрь <a rel="nofollow" class="external text" href="https://web.archive.org/web/20101206035331/http://www.oecd.org/document/60/0,3343,en_2649_34533_1942460_1_1_1_37427,00.html">архивланған</a>.</span></small></span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><a href="#cite_ref-7">↑</a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://f-bit.ru/411101">Основные направления налоговой политики на 2015—2017 гг.</a> <small><span style="white-space: nowrap;"> 2019 йыл 13 сентябрь <a rel="nofollow" class="external text" href="https://web.archive.org/web/20190913184823/http://f-bit.ru/411101">архивланған</a>.</span></small></span> </li> <li id="cite_note-Какаулина-8"><span class="mw-cite-backlink"><a href="#cite_ref-Какаулина_8-0">↑</a></span> <span class="reference-text"><span class="citation" id="CITEREFКакаулина2017"><i>Какаулина, М. О.</i> <a rel="nofollow" class="external text" href="http://elar.urfu.ru/bitstream/10995/55433/1/vestnik_2017_3_001.pdf">Графическая интерпретация кривой Лаффера с учетом налоговой «миграции»</a> : pdf // Вестник УрФУ. Серия экономика и управление : журн.. — 2017. — Т. 16, № 3. — С. 336–356. — <a href="/w/index.php?title=%D0%A3%D0%BD%D0%B8%D0%B2%D0%B5%D1%80%D1%81%D0%B0%D0%BB%D1%8C_%D1%83%D0%BD%D0%B0%D1%80_%D0%BA%D0%BB%D0%B0%D1%81%D1%81%D0%B8%D1%84%D0%B8%D0%BA%D0%B0%D1%86%D0%B8%D1%8F&action=edit&redlink=1" class="new" title="Универсаль унар классификация (был бит юҡ)">УДК</a> <span class="plainlinks"><a rel="nofollow" class="external text" href="http://www.google.ru/search?q=удк+336.221.264&btnG=Искать+книги&tbm=bks&tbo=1&hl=ru">336.221.264<sup class="geo-google noprint" title="Найти в Google Books">(G)</sup></a></span>. — <a href="/w/index.php?title=%D0%9C%D0%B5%D0%B6%D0%B4%D1%83%D0%BD%D0%B0%D1%80%D0%BE%D0%B4%D0%BD%D1%8B%D0%B9_%D1%81%D1%82%D0%B0%D0%BD%D0%B4%D0%B0%D1%80%D1%82%D0%BD%D1%8B%D0%B9_%D1%81%D0%B5%D1%80%D0%B8%D0%B9%D0%BD%D1%8B%D0%B9_%D0%BD%D0%BE%D0%BC%D0%B5%D1%80&action=edit&redlink=1" class="new" title="Международный стандартный серийный номер (был бит юҡ)">ISSN</a> <a rel="nofollow" class="external text" href="http://www.sigla.ru/table.jsp?f=8&t=3&v0=412-5784&f=1003&t=1&v1=&f=4&t=2&v2=&f=21&t=3&v3=&f=1016&t=3&v4=&f=1016&t=3&v5=&bf=4&b=&d=0&ys=&ye=&lng=&ft=&mt=&dt=&vol=&pt=&iss=&ps=&pe=&tr=&tro=&cc=UNION&i=1&v=tagged&s=0&ss=0&st=0&i18n=ru&rlf=&psz=20&bs=20&ce=hJfuypee8JzzufeGmImYYIpZKRJeeOeeWGJIZRrRRrdmtdeee88NJJJJpeeefTJ3peKJJ3UWWPtzzzzzzzzzzzzzzzzzbzzvzzpy5zzjzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzztzzzzzzzbzzzzzzzzzzzzzzzzzzzzzzzzzzzvzzzzzzyeyTjkDnyHzTuueKZePz9decyzzLzzzL*.c8.NzrGJJvufeeeeeJheeyzjeeeeJh*peeeeKJJJJJJJJJJmjHvOJJJJJJJJJfeeeieeeeSJJJJJSJJJ3TeIJJJJ3..E.UEAcyhxD.eeeeeuzzzLJJJJ5.e8JJJheeeeeeeeeeeeyeeK3JJJJJJJJ*s7defeeeeeeeeeeeeeeeeeeeeeeeeeSJJJJJJJJZIJJzzz1..6LJJJJJJtJJZ4....EK*&debug=false">412-5784</a>. — <a href="/w/index.php?title=%D0%98%D0%B4%D0%B5%D0%BD%D1%82%D0%B8%D1%84%D0%B8%D0%BA%D0%B0%D1%82%D0%BE%D1%80_%D1%86%D0%B8%D1%84%D1%80%D0%BE%D0%B2%D0%BE%D0%B3%D0%BE_%D0%BE%D0%B1%D1%8A%D0%B5%D0%BA%D1%82%D0%B0&action=edit&redlink=1" class="new" title="Идентификатор цифрового объекта (был бит юҡ)">DOI</a>:<a href="//doi.org/10.15826/vestnik.2017.16.3.017" class="extiw" title="doi:10.15826/vestnik.2017.16.3.017">10.15826/vestnik.2017.16.3.017</a>.</span></span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><a href="#cite_ref-9">↑</a></span> <span class="reference-text"><span class="citation no-wikidata" data-wikidata-property-id="P1343"><i>С. А. Пелих, Д. Ч. Табала.</i> Финансы. — 2004. — С. 73—76.</span></span> </li> <li id="cite_note-macro-10"><span class="mw-cite-backlink">↑ <sup><a href="#cite_ref-macro_10-0">10,0</a></sup> <sup><a href="#cite_ref-macro_10-1">10,1</a></sup> <sup><a href="#cite_ref-macro_10-2">10,2</a></sup> <sup><a href="#cite_ref-macro_10-3">10,3</a></sup> <sup><a href="#cite_ref-macro_10-4">10,4</a></sup> <sup><a href="#cite_ref-macro_10-5">10,5</a></sup></span> <span class="reference-text"><span class="citation no-wikidata" data-wikidata-property-id="P1343"><i>Матвеева Т. Ю.</i> <span data-wikidata-qualifier-id="P248">10.3 Воздействие налогов на экономику</span> // <a rel="nofollow" class="external text" href="http://institutiones.com/download/books/1075-vvedenie-v-makroekonomiku-matveeva.html">Введение в макроэкономику</a>. — «Издательский дом ГУ-ВШЭ», 2007. — С. 410—412. — 511 с. — <span style="white-space: nowrap;">3000 экз.</span> — <a href="/wiki/%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D0%9A%D0%B8%D1%82%D0%B0%D0%BF_%D1%81%D1%8B%D2%93%D0%B0%D0%BD%D0%B0%D2%A1%D1%82%D0%B0%D1%80%D1%8B/9785759806110" class="internal mw-magiclink-isbn">ISBN 978-5-7598-0611-0</a>.</span></span> </li> <li id="cite_note-:0-11"><span class="mw-cite-backlink">↑ <sup><a href="#cite_ref-:0_11-0">11,0</a></sup> <sup><a href="#cite_ref-:0_11-1">11,1</a></sup> <sup><a href="#cite_ref-:0_11-2">11,2</a></sup></span> <span class="reference-text"><span class="citation no-wikidata" data-wikidata-property-id="P1343"><i>Шеметев А.А.</i> Самоучитель по комплексному финансовому анализу и прогнозированию банкротства; а также по финансовому менеджменту-маркетингу. — Научное. — Екатеринбург: Полиграфист, 2010. — 841 с. — <a href="/wiki/%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D0%9A%D0%B8%D1%82%D0%B0%D0%BF_%D1%81%D1%8B%D2%93%D0%B0%D0%BD%D0%B0%D2%A1%D1%82%D0%B0%D1%80%D1%8B/9785884252431" class="internal mw-magiclink-isbn">ISBN 978-5-88425-243-1</a>.</span></span> </li> </ol> </div> <div class="mw-heading mw-heading2"><h2 id="Әҙәбиәт"><span id=".D3.98.D2.99.D3.99.D0.B1.D0.B8.D3.99.D1.82"></span>Әҙәбиәт</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC&veaction=edit&section=7" title="Әҙәбиәт бүлеген мөхәррирләргә" class="mw-editsection-visualeditor"><span>үҙгәртергә</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC&action=edit&section=7" title="Әҙәбиәт бүлегенең сығанаҡ кодын мөхәррирләү"><span>сығанаҡты үҙгәртеү</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><span class="citation no-wikidata" data-wikidata-property-id="P1343" id="CITEREFС._Г._Пепеляев2015"><i>Под ред. С. Г. Пепеляева.</i> Налоговое право: Учебник для вузов. — <span style="border-bottom:1px dotted gray; cursor:default" title="Москва">М</span>.: <a href="/w/index.php?title=%D0%90%D0%BB%D1%8C%D0%BF%D0%B8%D0%BD%D0%B0_%D0%9F%D0%B0%D0%B1%D0%BB%D0%B8%D1%88%D0%B5%D1%80&action=edit&redlink=1" class="new" title="Альпина Паблишер (был бит юҡ)">Альпина Паблишер</a>, 2015. — 796 с. — <a href="/wiki/%D0%9C%D0%B0%D1%85%D1%81%D1%83%D1%81:%D0%9A%D0%B8%D1%82%D0%B0%D0%BF_%D1%81%D1%8B%D2%93%D0%B0%D0%BD%D0%B0%D2%A1%D1%82%D0%B0%D1%80%D1%8B/9785961448917" class="internal mw-magiclink-isbn">ISBN 978-5-9614-4891-7</a>.</span></li> <li><i>Горский И.</i> Сколько функций у налога? // Налоговый вестник. — 2002. — № 3.</li> <li><i>Щепотьев А. В., Яшин С. А.</i> Налоги и налогообложение: учеб. пособие/ А. В. Щепотьев, С. А. Яшин. — Тула: НОО ВПО НП «Тульский институт экономики и информатики», 2011 . — 161 с.</li> <li><span class="citation no-wikidata" data-wikidata-property-id="P1343"><i><a href="/w/index.php?title=%D0%AF%D1%80%D0%BE%D1%86%D0%BA%D0%B8%D0%B9,_%D0%92%D0%B0%D1%81%D0%B8%D0%BB%D0%B8%D0%B9_%D0%93%D0%B0%D0%B2%D1%80%D0%B8%D0%BB%D0%BE%D0%B2%D0%B8%D1%87&action=edit&redlink=1" class="new" title="Яроцкий, Василий Гаврилович (был бит юҡ)">Яроцкий В. 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