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This portal presents data on all the 24 Ukrainian regions and their administrative centres, focused on the budget of each municipality.

In accordance with Slovak experience, data will be divided into the following types: geographical data, brief description of the areas, indicators of financial stability and financial health.

Structure of local budget according to Ukrainian Budget Code:

І) Revenues of local budgets:
  1. Personal income tax
  2. Corporate income tax
  3. Property tax
  4. Fees and charges for special use of natural resources:
    • Fees for special use of forest resources
    • Fees for special use of water
    • Payment for subsoil use
    • Fees for the use of other natural resources
  5. Environmental tax
  6. Non-tax revenues
  7. Income from capital transactions
ІІ) Official transfers
  1. Subsidies
  2. Subventions
  3. Other transfers
ІІІ) Local budget expenditure
  1. Public administration
  2. Education
  3. Health care
  4. Social security and welfare
  5. Housing and communal services
  6. Culture and arts
  7. Mass media
  8. Physical education and sport
  9. Construction
  10. Agricultute and forestry, fishing and hunting
  11. Emergency management

ІV) Local budget crediting

V) Local budget deficit financing

Briefly on indicators

The Ministry of Finance of Ukraine, State Treasury, and financial management of local authorities in regions and cities are the major sources of collecting the necessary statistical information. The information was provided by the ICPS under the provisions of the Law of Ukraine “On Access to Public Information”.

Key indicators

The key indicators proposed for the analysis of financial stability of local budgets
  1. Total revenues– contain all the revenues and are calculated as a payment of all taxes and mandatory payments.
  2. Taxes– amount of taxes.
  3. Personal income tax – national tax on income of individuals (citizens – residents) and non-residents who receive income from sources originating in Ukraine.
  4. Corporate income tax– national tax on income of legal entities.
  5. Property tax - tax on property other than the land plot, vehicle tax and land fee paid by individuals and legal entities, including non-residents owning residential and/or non-residential real property.
  6. Fees and charges for special use of natural resources– the form of environmental tax payment to be paid by individuals and legal entities per unit of natural resources provided (transferred) for the special use.
  7. Non-tax revenues include: income from property and entrepreneurship; administrative fees and charges, income from non-profit business activity; other non-tax revenues.
  8. Income from capital transactions– revenues from the sale of abandoned property, the sale of the state reserves, transactions with precious metals and stones, etc. Income from the capital transactions cover realization of fixed capital, state reserves, land and intangible assets and includes: revenues from the sale of fixed capital; revenues from realization of the state reserves of goods; revenues from the sale of land and intangible assets; taxes on financial transactions and capital transactions.
  9. Total income, without transfers – the amount of revenues of local budgets, excluding budget transfers.
  10. Official transfers – funds received from the other state authorities, local self-government bodies, other States or international organizations on free and irrevocable basis.
  11. Dotations transfer or funds provided from the state budget to the local budgets for horizontal fiscal alignment of territories.
  12. Subventions – the form of financial aid to the local budgets from the state budget, intended to achieve particular goal/goals.
  13. Public administration – expenditures on local state administrations and territorial bodies of state authorities.
  14. Education - expenditures for financing educational institutions and measures.
  15. Health care - expenditures for financing institutions and measures as regards health care.
  16. Social security and welfare - expenditures for financing institutions and measures as regards social protection and social security.
  17. Housing and communal services– expenditures for financing housing and communal services rendered to the population, budgetary institutions and commercial enterprises ensuring implementation of the respective rights and protection of public health, promote economic and social development and strengthening of the state security.
  18. Culture and arts - expenditures for financing institutions and measures as regards culture and art.
  19. Mass media - expenditures for financing institutions and measures for reporting on activities of state authorities and local self-government bodies.
  20. Physical education and sport - expenditures for financing institutions and measures for physical education and sports.
  21. Construction – expenditures for construction.
  22. Agricultute and forestry, fishing and hunting– expenditures for financing land resources, water management, harvesting and storage of agricultural products, preferential policies in price sector of agricultural industry.
  23. Emergency management– expenditures for financing institutions and emergency management measures.
  24. Transport – expenditures that include road, rail, air, pipeline transport funding, construction and maintenance of highways of state importance, maintenance of the road system.
  25. Other services related to the economic activities.
  26. Special purpose funds (trust funds).
  27. Total expenditure – the total budget expenditures.
  28. Local budget crediting – return budget loans to local budgets.
  29. Local budget deficit financing- total amount of borrowings through the issue of securities by the Ministry of Finance of Ukraine, revenues from the bodies of monetary and banking institutions and other domestic sources.
  30. current expenditure - budget expenditures to finance the network of enterprises, institutions, organizations and agencies operating at the beginning of the budget period, as well as fund for social protection, maintenance of executive offices and local authorities, social services and other activities.
  31. capital expenditure - related to expanded reproduction and aimed at financing investment and innovation activities (implementation of structural economic reforms in the state, purchase of equipment and durable goods, capital construction, repair, stockpiling and provisioning, purchase of land and intangible assets).
  32. financial accounts - financing with funds received a year earlier from loans or privatization and had not been utilized to finance the budget deficit.
  33. general fund revenues - incomes that have no special purposes and are usually aimed at financing current expenditures of agencies and institutions which are funded from a relevant budget. The general fund revenues includes: 1) all budget revenues, except those intended for transfer to a special fund; 2) all budget expenditures from the proceeds into the general fund budget; 3) finance of general budget fund. Special funds include: 1) budget allocations for expenditure for specifically identified sources of income; 2) grants or gifts (in value) obtained spending money for a specific purpose; 3) the difference between revenues and expenditures of the special budget fund.
  34. Planned budget execution (income)– scheduled revenues to the budget.
  35. Actual budget execution (income)– fulfilled budget revenues.
  36. Population – number of population.
  37. Deficit– the budget deficit.
  38. Debt – budget debts.
  39. Basic balance - current revenue + capital revenue – current expenditure - capital expenditure / current revenue + capital revenue. The indicator shows, if the municipality was in surplus, or in deficit. While regarding the current and capital account as a whole. It shows, whether the local government was able to cover its current expenditure (functioning of the municipality) and its capital expenditure (property enhancement) from its current revenue (such as tax revenues) and capital revenues (such as sale of property).
  40. Current account balance - current revenue - current expenditure / current revenue. The indicator shows, if a municipality’s economy is in surplus, or in deficit regarding the current account. It shows, if a municipality is able to cover its regular expenses (functioning of the municipality) from its current revenue (such as tax income).
  41. Capital account balance - capital income - capital expenditure / capital income. Capital account balance of a town (HTU) is counted as (capital income - capital expenditure) / (capital income). The indicator shows, if a municipality’s economy is in surplus, or in deficit, regarding the capital account. It shows if a municipality is able to cover its capital expenditure (property enhancement) from its own capital revenues (such as sale of property).
  42. Basic balance per resident - current revenue + capital revenue – current expenditure – capital expenditure / number of population at the beginning of the year. Basic balance of a town in proportion to 1 resident is calculated as (current revenue + capital revenue – current expenditure – capital expenditure) / (number of population at the beginning of the year). The basic balance shows, if the municipality is in surplus, of in deficit, regarding the capital and the current account together as a whole. It shows the ability of the municipality to cover its current expenditure (the functioning of the municipality) and capital expenditure (property enhancement) from its current revenue (tax income) and capital revenue (property sale).
  43. Profit per resident - economic result for a current accounting period per 1 citizen is calculated as the economic result for a current accounting period / population at the beginning of the year.
  44. Local budget dependence on local taxes and fees - Total revenues from local taxes and fees / total revenues of local budgets. The indicator shows dependence on budget incomes from tax revenues.
  45. Local budget dependence on financial aid - Total transfers to the local budget / total revenues. It shows the extent of dependence of local governments on the state’s budget funding.
  46. Tax capacity - Local budget expenditure / tax revenue. Ability of local governments to cover expenditures for the period provided by local budget from tax revenues.
  47. Transfers stability - Total transfers / general fund revenues. This ratio reflects the lack or sufficiency of budget funds for the implementation of the budget needs of the region and can also be applied to determine the nature of decentralized management in budget relations of the state.
  48. Budgetary provision - Budget / population – total amount of revenues to the budget per 1 resident of a municipality.
  49. Tax autonomy - Tax revenues / local budget revenues excluding transfers. It indicates the connection between the amount of taxes collected in the territory, and local budget revenues.
  50. Budget execution rate - Planned budget execution/ actual budget execution. It indicates the level of implementation of budget based on revenues. This rate is important to determine the accuracy of the forecasts for revenues of local budgets.
  51. General debt provision - determines capacity to cover debts from own revenues of local budgets.

The main goal of the project is to provide the public with relevant data on the financial management of oblasts and their largest cities since 2010. We believe that increasing awareness of these figures will improve the financial management of individual municipalities, as the mayors will be driven to do so. With the help of the timelines, each user can compare the pursuits of the mayors to improve the municipality's economy.

This portal was created under the project "Transparent, financially healthy and competitive local governments in Ukraine" implemented with the financial support of the Official Development Assistance of the Slovak Republic - SlovakAid. The project is run by Slovak non-governmental non-profit organization INEKO and by Ukrainian think-tank ICPS. Neither INEKO, nor ICPS is responsible for the full functionality of portals created by INEKO, ICPS or third parties, or for the accuracy of data displayed on the created portals.