The study is dedicated to the memory of Serhiy Loboyko,
the founder of the Innovation Development Centre, who passed away at the end of 2024.
Research methodology
Last year, the Verkhovna Rada returned UAH 85.1 billion of “military” and “security” personal income tax from local community budgets to the state budget. This is a tax on the income of military personnel, police officers, and rank-and-file and senior officers, which they paid to the local budget.
The defence function belongs to the state and it should have the appropriate resources to perform this function. As for local self-government, after the return of the “military personal income tax” to the state budget, it de facto has resources exclusively for community development. In 2024, citizens picketed local governments demanding more funds to support the Armed Forces.
The purpose of the study: to find out how local governments support the Defence Forces and eliminate the consequences of military aggression in communities at the expense of local budgets.
Data sample: local budget expenditures for 2022, 2023 and data on projected expenditures for the whole of 2024 and actual expenditures as of August-September 2024. The data is obtained by surveying territorial communities.
It is planned to survey all territorial communities, except for TOT, and to divide them into the following groups (village and settlement, city, city councils with the status of a regional centre).
! Note: if a local government that did not provide its data in time upon request during the preparation of the survey wishes to do so, it can be sent to [email protected]