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. Such a price structure automatically monitors the global market situation for each type of raw material, the mining and geological conditions of its extraction in Ukraine, and is universal for all types of raw materials. The work substantiates the necessity of transition to world prices for raw materials and defines the way to implement this possibility. The transition to world prices for raw materials provides a universal way of determining the rent for all types of raw materials as the difference between the world price for the corresponding raw material and the price of extraction of the corresponding raw material in Ukraine. Due to the policy of low wages in Ukraine, most consumers are unable to pay for natural gas and utilities at such rates. To ensure the possibility of applying world prices for energy resources, it is proposed to introduce a discount, the amount of which is equal to the amount of rent. The discount is calculated for each protected consumer depending on the volume of gas consumed according to the readings of his metering devices. The source of funds for granting the discount is part of the rent paid by mining companies in Ukraine. The rest of the consumers must pay the cost of raw materials at world market prices. It is also proposed to change the directions of the use of annuity. Part of the rent should be used to eliminate the budget deficit of the Pension Fund of Ukraine. Most of the rent should be used to form a sovereign national fund and the rest must be transferred to the State Budget.