Matters relating to the definition of the subject of the law on State Budget in the Decisions of the Constitutional Court of Ukraine

Abstract

In the article an author pays attention to the exceptional importance of the Law on the State Budget and the need for a clear approach to the definition of its content. Law on the State Budget of Ukraine - is one of the most important laws, which the Verkhovna Rada of Ukraine adopted annually. In content, it differs significantly from other legal acts of such kind. According to para. 24 of part 1of Art. 2 of the Budget Code of Ukraine – it’s the law that approves the State Budget of Ukraine and includes provisions to ensure its implementation during the budget period. At the same time, the Budget Code of Ukraine does not give a definition of «State Budget». In additio14n, currently there is no clear answer to the question, what provisions should be considered such to ensure its implementation, as in Art. 40 named codified act contains no comprehensive list of those provisions, which are determined by the Law on State Budget of Ukraine. Do not add certainty in this matter and decisions of the Constitutional Court of Ukraine, which expressed the legal position on the subject of the law on the State Budget.

Issues relating to the definition of the legal nature of the Law on the State Budget and its object was in view of these scientists-financiers as L.K. Voronova, I.B. Zaveruha, O.B. Zaveruha, S.T. Kadkalenko, O.A. Musica-Stefanchuk, A.A. Nechay, M.I. Piskotin, I.N. Yushchenko and others. At the same time, the lack of a clear approach regarding designated theme indicates the need for its further development. Thus, the purpose of this article is to analyze the decisions of the Constitutional Court of Ukraine, concerning the definition of the subject matter of the Law on the State Budget.

Based on the analysis of the decisions of the Constitutional Court of Ukraine, concerning the definition of the subject matter of the Law on State Budget of Ukraine, stressed the existence of unjustified extension of the latter, which leads to a violation of the budget legislation and the formation of false legal practice. It was stated that any provisions relating to changes in the scope of social standards, the scope of rights and responsibilities, benefits, compensation and guarantees provided by other laws, must be made by amending it in such legal acts, rather than be defined by the Law on the State Budget.

It is proved that taking into account the systemic connection Art. 95 of the Constitution of Ukraine and art. 40 of the Budget Code of Ukraine, the Law on the State Budget must contain a clearly defined position. The amount of expenses, their distribution, including those due to funded pensions and other social benefits provided in attachment № 3 to the Law on State Budget of Ukraine for 2016. Such attachments are an integral part of the Law on State Budget of Ukraine for the relevant year. They are approved only by the Verkhovna Rada of Ukraine, as stated in Art. 95 of the Constitution of Ukraine, so their size can not be changed by the Cabinet of Ministers of Ukraine. With regard to para. 11 of part 1of Art. 40 of the Budget Code of Ukraine, these additional provisions should regulate the process of budget execution in terms of implementation of the already approved budget for the relevant year. Thus, the Law on State Budget, which has its defined Budget Code of Ukraine, subject of regulation, could not contain provisions other than those which provided for in Art. 40 of this codified act, even those that would implement additional social guarantees and expand their volume. Prescriptions to change (as an extension or narrowing) the scope of social standards, cancel or change the scope of rights and responsibilities, benefits, compensation and guarantees provided by other laws, must be made by amending it in such legal acts.

Only by following this approach, we are able to ensure proper implementation of the principle of legality in the budget and other areas.

Issues relating to the definition of the legal nature of the Law on the State Budget and its object was in view of these scientists-financiers as L.K. Voronova, I.B. Zaveruha, O.B. Zaveruha, S.T. Kadkalenko, O.A. Musica-Stefanchuk, A.A. Nechay, M.I. Piskotin, I.N. Yushchenko and others. At the same time, the lack of a clear approach regarding designated theme indicates the need for its further development. Thus, the purpose of this article is to analyze the decisions of the Constitutional Court of Ukraine, concerning the definition of the subject matter of the Law on the State Budget.

Based on the analysis of the decisions of the Constitutional Court of Ukraine, concerning the definition of the subject matter of the Law on State Budget of Ukraine, stressed the existence of unjustified extension of the latter, which leads to a violation of the budget legislation and the formation of false legal practice. It was stated that any provisions relating to changes in the scope of social standards, the scope of rights and responsibilities, benefits, compensation and guarantees provided by other laws, must be made by amending it in such legal acts, rather than be defined by the Law on the State Budget.

It is proved that taking into account the systemic connection Art. 95 of the Constitution of Ukraine and art. 40 of the Budget Code of Ukraine, the Law on the State Budget must contain a clearly defined position. The amount of expenses, their distribution, including those due to funded pensions and other social benefits provided in attachment № 3 to the Law on State Budget of Ukraine for 2016. Such attachments are an integral part of the Law on State Budget of Ukraine for the relevant year. They are approved only by the Verkhovna Rada of Ukraine, as stated in Art. 95 of the Constitution of Ukraine, so their size can not be changed by the Cabinet of Ministers of Ukraine. With regard to para. 11 of part 1of Art. 40 of the Budget Code of Ukraine, these additional provisions should regulate the process of budget execution in terms of implementation of the already approved budget for the relevant year. Thus, the Law on State Budget, which has its defined Budget Code of Ukraine, subject of regulation, could not contain provisions other than those which provided for in Art. 40 of this codified act, even those that would implement additional social guarantees and expand their volume. Prescriptions to change (as an extension or narrowing) the scope of social standards, cancel or change the scope of rights and responsibilities, benefits, compensation and guarantees provided by other laws, must be made by amending it in such legal acts.

Only by following this approach, we are able to ensure proper implementation of the principle of legality in the budget and other areas.