THE EQUITY PRINCIPLE AND ITS INFLUENCE ON FORMATION STATE ECONOMIC AND SOCIAL POLICY
DOI:
https://doi.org/10.15407/econlaw.2019.02.003Keywords:
equity principle, economic policy, social policy, Constitutional Court of Ukraine, taxation of incomes of citizensAbstract
The cases of unequal practice of ensuring the observance of the equity principle in the sphere of social policy of Ukraine are revealed. It is argued that the Constitutional Court of Ukraine, by providing an interpretation of the Constitution and Laws of Ukraine on the implementation of social rights of Ukrainian citizens, defended the opposite position regarding the understanding of the grounds for the restriction or abolition of human and civil rights and freedoms. Due to the fact that the acts of the Constitutional Court of Ukraine do not have a retroactive effect in time, which significantly reduces the effectiveness of protecting the rights of Ukrainian citizens and their restoration on the equity principles, it is proposed to amend the Constitution of Ukraine, providing that laws, other acts or their certain provisions are deemed unconstitutional from the moment of their adoption and cannot produce any consequences other than those which are connected with their unconstitutionality. In the context of ensuring compliance with the equity principle in the field of taxation of income of citizens, it is proposed to amend the tax legislation of Ukraine by consolidating the provision on tax social benefits in the form of reducing the amount of taxable income to the minimum wage (in contrast to the current approach, which involves reducing the taxable amount income for a certain percentage, if such income does not exceed the subsistence minimum).
In such circumstances, it is expedient to amend the Tax Code of Ukraine by providing for the provision of a tax social benefit in the form of reducing the amount of taxable income to the minimum wage. The introduction of this proposal will enable every citizen to benefit from the right to a tax social benefit at the same amount.
References
Rishennia Konstytutsiinoho Sudu Ukrainy u spravi za konstytutsiinym podanniam Verkhovnoho Sudu Ukrainy shchodo vidpovidnosti Konstytutsii Ukrainy (konstytutsiinosti) polozhen statti 69 Kryminalnoho kodeksu Ukrainy (sprava pro pryznachennia sudom bilsh miakoho pokarannia) vid 02.11.2004 No. 15-rp/2004. Ofitsiinyi visnyk Ukrainy. 2004. No. 45. Art. 2975 [in Ukrainian].
Yurydychna entsyklopediia: in 6 vol. Redkol.: Yu.S. Shemshuchenko (vidp. red.) ta in. Kyiv: Ukr. entsykl., 1998. Vol. 5: P-S. 2003. 736 p. [in Ukrainian].
Pravove zabezpechennia dotrymannia pryntsypu spravedlyvosti v upravlinni ekonomikoiu. Za zah. red. V.A. Usty- menka. NAN Ukrainy, Instytut ekonomiko-pravovykh doslidzhen. Kyiv, 2017. 156 p. [in Ukrainian].
Pravovi zasady dosiahnennia balansu mizh ekonomichnoiu efektyvnistiu ta sotsialnoiu spravedlyvistiu. Za zah. red. V.A. Ustymenka. NAN Ukrainy, Instytut ekonomiko-pravovykh doslidzhen. Kyiv: 2018. 144 p. [in Ukrainian].
Tsvik M.V Fundamentalni problemy teorii prava. V kn.: Antolohiia ukrainskoi yurydychnoi dumky. V 10 t. Redkol.: Yu.S. Shemshuchenko (holova) ta in. Kyiv: Iurydychna knyha, 2005. Vol. 10: Yurydychna nauka nezalezhnoi Ukrainy. P. 49-63 [in Ukrainian].
Rad’ko T.N. Teorija gosudarstva i prava. Moskow: Akademicheskij Proekt, 2005. 810 p. [in Russian].
Pryntsyp verkhovenstva prava: problemy teorii ta praktyky. U 2-kh kn. Za zah. red. Yu.S. Shemshuchenka. Knyha persha: Verkhovenstvo prava yak pryntsyp pravovoi systemy: problemy teorii. Vidp. red. N.M. Onishchenko. Kyiv: Iurydychna dumka, 2008. 344 p. [in Ukrainian].
Koziubra M.I. Pravovyi zakon: problema kryteriiv. Visnyk Akademiipravovykh nauk Ukrainy. 2003. No. 2/3 (33/34). P. 83-96 [in Ukrainian].
Nersesjanc V.S. Obshhaja teorija prava i gosudarstva. Moskow: INFRA-NORMA-M, 1999. 539 p. [in Russian].
Bonner A.T. Zakonnost’ i spravedlivost’ v pravoprimenitel’noj dejatel’nosti. Moskow: Rossijskoe pravo, 1992. 320 p. [in Russian].
Konstytutsiia Ukrainy vid 28.06.1996 No. 254k/96-VR. Vidomosti Verkhovnoi Rady Ukrainy. 1996. No. 30. Art. 141 [in Ukrainian].
Hospodarskyi kodeks Ukrainy vid 16.01.2003 No. 436. Ofitsiinyi visnyk Ukrainy. 2003. No. 11. Art. 462 [in Ukrainian].
Doklad o mirovom razvitii 2006 "Spravedlivost’ i razvitie". Izdano dlja Vsemirnogo banka. Moskow: Ves’ mir, 2006. 311 p. [in Russian].
Ovcharenko R.V. Gosudarstvennyj mehanizm realizacii principa social’noj spravedlivosti: dis... dokt. nauk po gos. upravl.: spec. 25.00.02. Doneckij gosudarstvennyj universitet upravlenija. Mariupol’, 2015. 380 p. [in Russian].
Rolz Dzh. Teoriia spravedlyvosti: per. z anhl. Kyiv: Osnovy, 2001. 822 p. [in Ukrainian].
Libanova E.M. Nadmirna sotsialno nepryiniatna nerivnist: holovnyi vyklyk dlia ukrainskoho suspilstva. Visn. Nac. Akad. Nauk Ukr. 2017. No. 5. P. 22-25 [in Ukrainian].
Ukraina: shliakh do konsolidatsii suspilstva: natsionalna dopovid. Red. kol.: S.I. Pyrozhkov, Yu.P Bohutskyi, E.M. Libanova, O.M. Maiboroda ta in. Instytut politychnykh i etnonatsionalnykh doslidzhen im. I.F. Kurasa NAN Ukrainy. Kyiv, 2017. 336 p. [in Ukrainian].
Pryima S.V Spravedlyvist pry tlumachenni prava: ohliad aspektiv. Visn. Nac. Akad. Nauk Ukr. 2016. No. 4 (87). P. 66-76 [in Ukrainian].
Rishennia Konstytutsiinoho sudu Ukrainy u spravi za konstytutsiinym podanniam 46 narodnykh deputativ Ukrainy shchodo vidpovidnosti Konstytutsii Ukrainy(konstytutsiinosti) polozhen statei 29, 36, chastyny druhoi statti 56, chastyny druhoi statti 62, chastyny pershoi statti 66, punktiv 7, 9, 12, 13, 14, 23, 29, 30, 39, 41, 43, 44, 45, 46 statti 71, statei 98, 101, 103, 111 Zakonu Ukrainy "Pro Derzhavnyi biudzhet Ukrainy na 2007 rik" (sprava pro sotsialni harantii hromadian) vid 09.07.2007 No. 6-rp/2007. Ofitsiinyi visnyk Ukrainy. 2007. No. 52. Art. 2132 [in Ukrainian].
Rishennia Konstytutsiinoho sudu Ukrainy u spravi za konstytutsiinymy podanniamy Vsrkhovnoho Sudu Ukrainy shchodo vidpovidnosti Konstytutsii Ukrainy (konstytutsiinosti) okremykh polozhen statti 65 rozdilu I, punktiv 61,62, 63, 66 rozdilu II, punktu 3 rozdilu III Zakonu Ukrainy "Pro Derzhavnyi biudzhet Ukrainy na 2008 rik ta pro vnesennia zmin do deiakykh zakonodavchykh aktiv Ukrainy" i 101 narodnoho deputata Ukrainy shchodo vidpo- vidnosti Konstytutsii Ukrainy (konstytutsiinosti) polozhen statti 67 rozdilu I, punktiv 1-4, 6-22, 24-100 rozdilu II Zakonu Ukrainy "Pro Derzhavnyi biudzhet Ukrainy na 2008 rik ta pro vnesennia zmin do deiakykh zakonodav- chykh aktiv Ukrainy" (sprava shchodo predmeta ta zmistu zakonu pro Derzhavnyi biudzhet Ukrainy) vid 22.05.2008 No. 10-rp/2008. Ofitsiinyi visnyk Ukrainy. 2008. No. 38. Art 1272 [in Ukrainian].
Rishennia Konstytutsiinoho sudu Ukrainy u spravi za konstytutsiinymy podanniamy 49 narodnykh deputativ Ukrainy, 53 narodnykh deputativ Ukrainy i 56 narodnykh deputativ Ukrainy shchodo vidpovidnosti Konstytutsii Ukrainy (konstytutsiinosti) punktu 4 rozdilu VII "Prykintsevi polozhennia" Zakonu Ukrainy "Pro Derzhavnyi biudzhet Ukrainy na 2011 rik" vid 26.12.2011 No. 20-rp/2011. Ofitsiinyi visnyk Ukrainy. 2012. No. 3. Art. 100 [in Ukrainian].
Rishennia Kasatsiinoho administratyvnoho sud Vferkhovnoho Sudu vid 03.05.2018 po zrazkovii spravi No. 805/402/18 (pro prypynennia vyplaty pensii vnutrishno peremishchenii osobi). Yedynyi derzhavnyi reiestr sudovykh rishen. URL: http://www.reyestr.court.gov.ua/Review/73869341 [in Ukrainian].
Polishchuk S., Shcherbatiuk M. Analiz rishennia YeSPL u spravi Serebrianskyi proty Ukrainy. Ofitsiinyi sait Tsentru stratehichnykh sprav Ukrainskoi Helsinskoi spilky z prav liudyny Precedent UA. URL: https://precedent.in.ua/2014/05/29/analiz-rishennya-yespl-u-spravi-serebryanskyj-proty-ukrayiny/ [in Ukrainian].
Yushchyk O.I. Teoretychni osnovy zakonodavchoho protsesu. Kyiv: Parlamentske vyd-vo, 2004. 519 p. [in Ukrainian].
Yushchyk O. Konstytutsiine rehuliuvannia zakonodavchoho protsesu: aktualni problemy vdoskonalennia. Viche. 2008. No. 23. P 19-20 [in Ukrainian].
Tepliuk M. Pytannia chynnosti zakoniv Ukrainy v aspekti konstytutsiinoi yurysdyktsii. Viche. 2012. No. 4. P. 25-28 [in Ukrainian].
Tsyvilnyi kodeks Ukrainy vid 16.01.2003 No. 435. Vidomosti Verkhovnoi Rady Ukrainy. 2003. No. 40-44. Art. 356 [in Ukrainian].
Stratehiia podolannia bidnosti, zatverdzhena rozporiadzhenniam Kabinetu Ministriv Ukrainy vid 16.03.2016 No. 161-r. Ofitsiinyi visnyk Ukrainy. 2016. No. 23. Art. 923 [in Ukrainian].
Podatkovyi kodeks Ukrainy vid 02.12.2010 No. 2755-VI. Ofitsiinyi visnyk Ukrainy. 2010. No. 92. Vol. 1. Art. 3248 [in Ukrainian].
Serednia zarobitna plata za rehionamy za misiats. Ofitsiinyi sait Derzhavnoi sluzhby statystyky Ukrainy. URL: http:// www.ukrstat.gov.ua/operativ/operativ2005/gdn/reg_zp_m/reg_zpm_u/arh_zpm_u.htm [in Ukrainian].
