The information about taxpayers and number of taxes paid by then on hromada’s territory is not available to local authorities. It is open only to the State Fiscal Service. This complicates the process of planning local budgets. In order to change the situation, associations of local self-government bodies and international technical assistance projects and programmes within the framework of the Donor Board under MinRegion prepared proposals for the legislative regulation of the mechanism for the exchange of information between the SFS and local self-government bodies, in particular AHs.

These are the amendments to the Tax, Budget Codes and the Law “On Local Self-Government” concerning the receipt of information from the bodies of the State Fiscal Service on the status of payments to the budget by taxpayers and fees (in terms of administrative and territorial units and taxpayers), in particular regarding

• accrued amounts of taxes and fees (enrolled to local budgets)
• tax debt in terms of relevant taxpayers.

The full version is available in Ukrainian – please click HERE