Legal regulation of the subvention for the provision of state support to persons with special educational needs in Ukraine

Authors

DOI:

https://doi.org/10.37772/2309-9275-2023-1(20)-3

Keywords:

interbudgetary relations, interbudgetary transfers, subvention, state support, special educational needs

Abstract

The article analyzes the legal regulation of the subvention for providing state support to persons with special educational needs in Ukraine. It is emphasized that when establishing the appropriate mechanism for providing such an inter-budgetary transfer, the legislator does not specify which levels of education are concerned and in which institutions such education can be obtained by persons with special educational needs (this refers to the form of ownership of a higher education institution, its organizational and legal form, etc.) We consider this approach constructive, as it ensures the principle of equality in the exercise of the right to education. It is emphasized that there is a legislative conflict regarding the range of persons who can be granted such a subvention. Thus, some legislative provisions refer to persons with special educational needs. At the same time, part 1 of Article 1033 at first refers to the provision of state support to persons with special educational needs, and then to children with relevant health problems. The author emphasizes that determining the circle of persons with special educational needs who can receive appropriate educational services at the expense of a subvention in this situation is fundamental. Based on the comparative legal analysis of the areas of use of the subvention funds for providing state support to persons with special educational needs, the author states that the areas of funding specified in the Budget Code of Ukraine differ from those specified in the Procedure for granting the said subvention. In particular, the Budget Code of Ukraine provides for such funding as remuneration of specialists on the basis of civil law contracts for the relevant classes or services. At the same time, the Procedure does not contain such provisions. It is quite logical that the Budget Code of Ukraine regulates the main provisions, and the relevant bylaws and regulations detail them. However, in our opinion, conceptually, these acts should correlate with each other. In this situation, on the contrary, this approach makes it impossible to adequately implement the procedure for granting the subvention under study. It is proposed to make appropriate amendments to the legal acts regulating the procedure for granting funds in the form of a subvention for providing state support to persons with special educational needs.

References

Academic Explanatory Dictionary of the Ukrainian Language in 11 volumes. Vol. 5. Retrieved from: http://sum.in.ua/s/osoba.

Astion, S. I.(2015). Legal principles of regulation of inter-budgetary relations in Ukraine. Candidate’s thesis. Kyiv.

Budget Code of Ukraine, No. 2456-VI (2010, July 7). Retrieved from: https://zakon.rada.gov.ua/laws/show/2456-17#n3296.

Civil Code of Ukraine, No. 435-IV (2003, January 16). Retrieved from: https://zakon.rada.gov.ua/laws/show/435-15#Text.

Constitution of Ukraine (1996, June 28). № 254к/96-ВР. Retrieved from: https://zakon.rada.gov.ua/laws/show/254%D0%BA/96-%D0%B2%D1%80#Text.

Dmytryk, O. Alisov, E. & Kobylnik, D. et al. (2022). Financial law. O. Dmytryk (Ed.). Odesa: Yurydyka, Publishing House.

Family Code of Ukraine, No. 2947-III (2002, January 10). Retrieved from: https://zakon.rada.gov.ua/laws/show/2947-14#Text

Henkul, Yu.V. (2020) Interbudget transfers: their types and importance for local budgets. Legal scientific electronic journal, 9, 210–213.

Hlusenko, A. S. (2016) Inter-budgetary relations and budgetary regulation. The Journal of Eastern European Law, 28, 39–47.

Kucheriavenko, M. P., Dmytryk, O. O. & Lukashev, O. A. et al. (2016). Financial law. M. P. Kucheriavenko (Ed.). Kharkiv: Pravo.

Law of Ukraine On Education, No. 2145-VIII (2017, September 5). Retrieved from: https://zakon.rada.gov.ua/laws/show/2145-19#n46.

Law of Ukraine On Protection of Childhood, No. 2402-III (2001, April 26). Retrieved from: https://zakon.rada.gov.ua/laws/show/2402-14#Text/.

Law of Ukraine On the State Budget of Ukraine for 2022, No. 1928-IX (2021, December 2). Retrieved from: https://zakon.rada.gov.ua/laws/show/1928-20#Text.

Law of Ukraine On the State Budget of Ukraine for 2023, No. 2710-IX (2022, November 3). Retrieved from: https://zakon.rada.gov.ua/laws/show/2710-20#Text.

Onyshchenko, V. Subvention to local budgets. (2023, May 15). Retrieved from: https://oblikbudget.com.ua/article/216-subventsya-mstsevim-byudjetam-2021-pro-golovne

Order of the Cabinet of Ministers of Ukraine On the distribution in 2023 of subventions from the state budget to local budgets for the provision of state support to persons with special educational needs, No. 16-p (2023, January 6). Retrieved from: https://ips.ligazakon.net/document/kr230016.

Resolution of the Cabinet of Ministers On Amendments to the Procedures and Conditions Approved by the Resolutions of the Cabinet of Ministers of Ukraine, No. 6 (2015, January 14) and No. 88 (2017 February 14), No. 365 (2022, March 26). Retrieved from: https://www.kmu.gov.ua/npas/pro-vnesennya-zmin-do-poryadkiv-ta-umov-zatverdzhenih-postanovami-kabinetu-ministriv-ukrayini-vid-14-sichnya-2015-r-6-i-vid-14-lyutogo-2017-r-88-365.

Resolution of the Cabinet of Ministers On Approval of the Procedure and Conditions for Granting Subventions from the State Budget to Local Budgets for Providing State Support to Persons with Special Educational Needs, No. 88 (2017, February 14). Retrieved from: https://zakon.rada.gov.ua/laws/show/88-2017-%D0%BF#n83.

Sudarenko, O. V. & Petrychenko, M. O. (2018). Legal regulation of interbudgetary transfers. Law and society. No. 5, Part 2, 164–170.

Tarangul, V. D. (2007) Legal regulation of inter-budgetary relations in Ukraine. Candidate’s thesis. Irpin.

Downloads

Published

2023-08-30

Issue

Section

Articles