Borisenko A. Problems of legal responsibility of the state in the field of rent for subsoil use

It is determined that the signs of subsoil as objects of public-administrative legal relations are: their location under the earth's surface; possibility of geological study; availability of development. The expediency of amending the legislative understanding of the subsoil as "part of the earth's crust located below the land surface and the bottom of reservoirs, including groundwater, reaching depths available for geological development, general and special use." The conclusion is made about the expediency of understanding natural resource rent in general, and in particular, rent in the field of subsoil use as a component of the financial system of the country. use of natural resources. It is emphasized that the social function of natural resource rent in the field of subsoil use is in fact a legal fiction in Ukraine and requires intensification of activities, in particular, development and adoption of a special legislative act "On economic passport of young Ukrainians". formation of a special extra-budgetary target rent fund, the funds of which should be directed to meet the social interests and needs of the population of the Ukrainian state. Organizational and legal mechanism of distribution and redistribution of natural resource rent is defined as a set of tools, means, methods, methods and levers to determine the process and relationship of participants in national financial and economic systems to implement the idea of national economy in the disposal of revenues their target function, which is aimed at ensuring the appropriate level of socio-economic development of individual economic entities, their associations in various sectors of the economy, individual administrative territories or regions of the state.