The article is devoted to the analysis of the current constitutional matrix of public finances of Ukraine and the quarter-century experience of its implementation, as іwell as new historical challenges for Ukraine in this area and possible responses of society to them.

The purpose of the article is to research the issue of what kind of modernization the constitutional matrix of public finances of Ukraine requires at the present stage of development of the domestic society. This goal is specified in the following tasks of the article: 1) to analyze the current constitutional matrix of Ukraine’s public finances; 2) to substantiate the necessity and priority vectors for the modernization of the constitutional matrix of domestic public finance.

The research methodology is based on axiological and anthroposociocultural approaches, general scientific principles of objectivity and historicism, the paradigm of organic constitutionalism, as well as methods of systemic and structural-functional analysis.

Based on a thorough analysis of the problem through the prism of organic constitutionalism, the authors of the article reached the following conclusions: 1. The current constitutional matrix of public finances of Ukraine de jure is characterized by value eclecticism – state-centrism and people-centrism at the same time. It is a natural consequence of the policy and practice of total paternalism in the sphere of public finances. De facto, this gives the state and its officials quasi-freedom of action in the field of public finances, opens up unlimited opportunities to systematically abuse it under the slogans of public necessity and/or public expediency. 2. In order to overcome these problems, as well as to fulfill the tasks that Ukraine faced due to its acquisition of the status of a candidate for membership of the European Union and due to the action of other important factors, it became necessary to modernize the constitutional matrix of public finances of Ukraine. 3. This modernization provide, first of all, the need to constitutionalize the personal freedom of individuals, in particular, the general principle that individuals of private law are allowed everything that is not prohibited by general rules, as well as the constitutionalization of the principle of inequality, beneficial to all as a principle of the constitutional institution of public finance. 4. The emergence of the latter principle in the text of the Constitution of Ukraine will further actualize the need and at the same time make it possible to highlight a special section “Public Finances” in it. 5. On the level of individual sub-institutes of the institute of constitutional public finance, constitutionalization is needed by: the principle of competition between duly declared public needs of the subjects of constitutional relations in these resources as the basis of budgetary constitutional law; as the basis of tax constitutional law, the principle of maximizing fair tax revenues to public funds of financial resources.

Bibliography

Authored books

1. Burg D F, World History of Tax Rebellions: An Encyclopaedia of Tax Rebels, Revolts and Riots from Antiquity to the Present (Routledge 2003) (in English).

2. Charles Adams, For Good and Evil: The Impact of Taxes on The Course of Civilisation (Madison Books 1999) (in English).

3. Fukuyama F, The Origins of Political Order (Farrar, Straus and Giroux 2011) (in English).

 4. Gareth Davies, European Union Internal Market Law (Routledge Taylor & Francis 2003) (in English).

5. Rawls J, Political Liberalism (Columbia University Press 1993) (in English).

6. Rawls J, Theory of Justice (Oxford University Press 1973) (in English).

7. Luman N, Samoopysanyia (Lohos; Hnozys 2009) (in Russian).

8. Rechytskyi V, Politychnyi predmet konstytutsii (Dukh i Litera 2012) (in Ukrainian).

9. Shapoval V, Kornieiev A, Istoriia Osnovnoho Zakonu (konstytutsiinyi protses v Ukraini u 1990–1996 rokakh) (Folio 2011) (in Ukrainian).

Edited and translated books

10. Haiek F, Konstytutsiia svobody (per z anhl, Oliinyk M, Korolyshyna A, Litopys 2002) (in Ukrainian).

11. Hetmantsev D, ‘Publichni finansy yak vyrishalnyi faktor vplyvu na svobodu liudyny v suspilstvi’ v Taranenko K, Podatkovo-pravovyi paternalizm: pravova sutnist ta formy proiavu (Hetmantsev D red, Yurinkom Inter 2018) 13 (in Ukrainian).

12. Kornai Ya, Shliakh do vilnoi ekonomiky. Vidkhid vid sotsialistychnoi systemy: uhorskyi pryklad (per z anhl Sikora V D, Zahrebelnyi M P, Lazarenko Yu T, Naukova dumka 1991) (in Ukrainian). 13. Nort D, Vollis D, Vainhest B, Nasylstvo ta suspilni poriadky. Osnovni chynnyky, yaki vplynuly na khid istorii (per z anhl Tsymbal T, Nash Format 2017) (in Ukrainian).

14. Shry Aurobyndo, Ydeal chelovecheskoho edynstva (per s anhl, Myrra 1998) (in Russian).

15. Taranenko K, Podatkovo-pravovyi paternalizm: pravova sutnist ta formy proiavu (Hetmantsev D red, Yurinkom Inter 2018) (in Ukrainian).

Journal articles

16. Patsurkivskyy P, Havrylyuk R, ‘Viina Rosii proty Ukrainy ta vitchyzniani publichni finansy’ (2022) 2 Pravo Ukrainy 9–25 (in Ukrainian).

17. Havrylyuk R, ‘Chomu v Ukraini ne vidbulas Oholoshena Revoliutsiia u sferi prav liudyny?’ (2016) 6 Pravo Ukrainy 35–43 (in Ukrainian).

Theses

18. Khudyk A, ‘Konstytutsionalizatsiia publichnykh finansiv: zarubizhnyi dosvid ta ukrainska model’ (avtoref dys kand yuryd nauk, Instytut derzhavy i prava imeni V M Koretskoho NAN Ukrainy 2020) (in Ukrainian).

Conference papers

19. Havrylyuk R, Tsinnisnyi eklektyzm rehuliuvannia publichnykh finansiv u Konstytutsii Ukrainy. Konstytutsiia Ukrainy: tsinnisnyi vymir 25-richnoho dosvidu derzhavotvorennia ta pravotvorennia: Tezy dopovidei Mizhnarodnoi naukovo-praktychnoi konferentsii. (Kyivskyi natsionalnyi universytet imeni Tarasa Shevchenka 2021) 125–30 (in Ukrainian).

Websites

20. Hetmantsev D, ‘Dlia yevrointehratsii nam dovedetsia implemenuvaty desiatky dyrektyv, protses bude publichnym’ (UKRINFORM, 29.06.2022) <https://www. ukrinform.ua/rubric-economy/3517600-danilo-getmancev-golova-komitetu-vr-z-pitanfinansivpodatkovoi-ta-mitnoi-politiki.html> (accessed: 20.06.2022).

21. Svyrydenko Yu, ‘Yaku ekonomiku my buduiemo?’ (Ukrainska pravda, 08.07.2022) <https://www.pravda.com.ua/columns/2022/07/8/7357131> (accessed: 20.06.2022).