Constitutional duties (according to the decisions of the Constitutional court of Ukraine)

Abstract

The article establishes that the Constitutional Court of Ukraine has ruled on such constitutional obligations as: protection of the Fatherland, payment of taxes and fees, observance of the Constitution of Ukraine and laws of Ukraine. The following approaches contained in the decisions of the Constitutional Court of Ukraine on ensuring the fulfillment of constitutional duties of man and citizen are revealed: 1) on the duty to defend the Fatherland - an entity whose function is the duty to protect the state, the whole Ukrainian people; military service is not a function, but a constitutional duty of such a circle of subjects as citizens of Ukraine; this constitutional duty consists in: 1) ensuring the defense of Ukraine; 2) protection of the sovereignty of Ukraine; 3) protection of the territorial integrity of Ukraine; 4) protection of the inviolability of Ukraine; the performance of this duty involves the voluntary or conscription of military service; military service is a form of fulfilling the duty of a citizen of Ukraine; the special status of servicemen should be enshrined in the legislation of Ukraine, as well as the procedure for military service by citizens of Ukraine should be regulated; 2) on the obligation to pay taxes and fees in the manner and amounts prescribed by law - the provisions of Art. 67 of the Constitution of Ukraine should be developed in the legislation of Ukraine; the competence of controlling bodies should be defined in the legislation and this legislation should be qualitative; in the legislation of Ukraine and in practice the following concepts should be distinguished - the tax god of an individual and the tax debt of the taxpayer, as well as the concept of prohibition to travel abroad and restriction of the right to travel abroad; the practice of applying the law should be such as to prevent the violation of a person’s right to inviolability of the home on the one hand, and to ensure the fulfillment of a person’s tax obligations; the legislation of Ukraine should clearly state the grounds for the application of administrative seizure of the taxpayer’s property, as well as the range of measures that may be taken by the state to ensure the taxpayer’s performance of its duties; 3) regarding the obligation to strictly abide by the Constitution of Ukraine and the laws of Ukraine - the legislation of Ukraine should enshrine the responsibility for showing disrespect for a person by such entities as the state and its citizens.