КОНСТИТУЦІЙНІ ПІДХОДИ ДО СОЦІАЛЬНИХ ПРАВ ТА ОБОВ'ЯЗКІВ

It is indicated that human rights are an important moral parameter in the organization of the activity of the economic system. Standards and rules in the field of human rights determine the basis on which economic problems should be solved, without reducing them to economic calculation only. The article analyzes the three main social security systems in the world, which are implemented in different ways, compatible with different cultures, dominant ideologies and taxing capacity. Social rights in international agreements can have legal or moral force for countries. In monistic legal systems, international treaties will automatically be incorporated into national law upon ratification, while dualistic systems require the transformation of the treaty into domestic law through legislation. The Constitution of Ukraine does not consider social security rights in the same way as civil and political rights. The right to social security imposes an obligation on the state to define and actually provide at least minimum social standards, and the right to social protection is implemented without regard to minimum needs. Terminological discussions regarding the content of the terms "social security" or "social protection" require clarification of the content of the concept used in the Constitution of Ukraine, rather than the method of its implementation. Instead of both terms, the author proposes to use the concept of "social guarantees", which directly indicates the obligation of the government to ensure a national minimum of sufficiency, below which no one is allowed to fall. The evolution of concepts is directly related to taxation. The guarantee of the right to social security determines the source of resources for their provision. In the American Convention, rights and duties are detailed. In contrast, the Universal Declaration of Human Rights is limited to indicating that everyone has duties to society. Rights and duties are interconnected, just like all human rights, which are indivisible, interdependent and interrelated. The obligation to pay tax on the basis of ability to pay and in accordance with the rule of law does not deny any rights confirmed by the Universal Declaration, and allows for the guarantee of rights to social security. [ABSTRACT FROM AUTHOR]