In first chapter «The place of the unified contribution for compulsory state social insurance in the system of Ukrainian financial law» A. K. Golovatska carefully addresses the role of the unified contribution in domestic public revenue system. In order to effectively manage aforesaid challenges, the author calls on integrated and complex approach based on the fundamental works on the public revenues and expenses. Thus, the author agrees that the categories of public revenues and expenses are associated primarily with the state’s duties and tasks, the implementation of which is financed by public revenues. Through the pragmatic synthesis of various legal approaches, it is argued that the central function of the unified contribution is to ensure the society’s legal interest, which consists in obtaining a social protection and security from the state. Accordingly,
the author reaches a conclusion that the funds accumulated from the payment of the unified contribution are used to ensure the public interest in the form of social security. That is why it is emphasized on the direct correlation between the unified contribution and the public revenue system of Ukraine. According to the A. K. Golovatska, the funds in the form of a paid unified contribution come to the target extra-budgetary funds and are allocated for the state to fulfill its function as a socially oriented state. The author also points out that the legal relations on the calculation, valuation and payment of the unified contribution are characterized by the authoritative nature, as the payment of the unified contribution is provided with the possibility of applying the coercion measures by the state.
In sub-chapter 1.2 of the Chapter I A. K. Golovatska explores the legal nature of the unified contribution. Particular attention is drawn to the distinctive features of this category. More specifically, having analyzed the definition of the unified contribution, which us stipulated in the regulatory legal acts of Ukraine, the author distinguishes the following idiosyncratic features peculiar to the unified contribution: consolidation, association with the system of compulsory state social insurance, mandatory nature of the payment, regularity of payment, payment that does not belong to the tax system of Ukraine, the inability to include income from paying the unified contribution in the State budget of Ukraine and/or budgets of other levels. According to the author, a significantly larger number of features are inherent in the normative construction of the unified contribution. Indeed, according to the author, there are additional identifying parameters of the investigated contribution. Specifically, among them are the following: consolidation; income from payment to the system of compulsory state social insurance; obligatory and monetary nature; regularity; non-belonging to the tax system of Ukraine; the impossibility of accumulation in the State budget of Ukraine or in the budgets of other levels; publicity; legality. As the results indicate, the unified contribution has a sufficient number of features inherent to
its legal construction, which in its turn allowed the author to clearly distinguish the unified contribution from tax payments.
