sovereign funds

Implementation of the provisions of article 13 of the Constitution of Ukraine

The work analyzes the method of implementing the provisions of Article 13 of the Constitution of Ukraine in accordance with the norms of the Tax Code of Ukraine. It was revealed that the Ukrainian people's ownership of the subsoil is improperly implemented and requires radical changes. This issue is solved in the work by determining the components of the price of raw materials extracted in Ukraine. It is proposed to define the sale price as the sum of two components: the extraction price plus rent.