• Mariana Shvayko V.N. Karazin Kharkiv National University, 4, Svobody Sq., Kharkiv, 61022, Ukraine
  • Antonina Okovyta V.N. Karazin Kharkiv National University, 4, Svobody Sq., Kharkiv, 61022, Ukraine
Keywords: local budgets, local budget revenues, tax revenues, inter-budget transfers, general fund revenues


Local budgets play an important role in the budget system of Ukraine and regulation of social and economic processes at the regional level. The independence of local budgets of Ukraine is not fully manifested today. Thus, the revenue base significantly depends not only on the efforts of local authorities in the development of their own tax base, but also on the redistribution of financial resources through the state budget, namely - on the provision of interbudgetary transfers.

Today, when a full-scale war continues in Ukraine, the issue of quality provision of the revenue base of local budgets and identification of reserves for the growth of their resource base, optimal redistribution of funds within the country is more acute than ever.

The purpose of the article is to analyze the sources and structure of local budget revenues during the martial law in Ukraine. Particular attention is paid to tax revenues, which occupy the lion's share in the structure of local government revenues. It was determined that due to the introduction of changes in the legislation related to the extremely difficult situation in the country (in particular, since March, the import of food, fuel and other goods that meet the basic needs of society were exempted from customs duties and VAT; the introduction of voluntary payment of the Single Tax for some groups, etc. In addition, active hostilities on the territory of a certain community, a large number of internally displaced persons have significantly changed the structure of local budget revenues by region. Further research will be related to the assessment of the formation of the revenue side of local government budgets.


Download data is not yet available.

Author Biographies

Mariana Shvayko, V.N. Karazin Kharkiv National University, 4, Svobody Sq., Kharkiv, 61022, Ukraine

PhD (Economics), Associate Professor

Antonina Okovyta, V.N. Karazin Kharkiv National University, 4, Svobody Sq., Kharkiv, 61022, Ukraine



Yankovskyi, V. A., & Shendryhorenko, M. T. (2020). Revenues of Local Budgets in Ukraine: The Essential Component and the Current Situation in the Framework of the Budget Decentralization Reform. Business Inform, 11, 331-337. doi: (in Ukrainian)

Lysiak, L., Kachula, S., & Binevych, Y. (2021). Changes in local budget revenues and expenditures in the financial decentralization process: EU experience in ukrainian realities. Investytsiyi: praktyka ta dosvid, 1, 22-29. doi: (in Ukrainian)

Honchar, H. (2020). Features of location of local budget revenues. Market Infrastructure, 45, 225-232. doi: (in Ukrainian)

Semenets, А., Tiurina, D., Kuzkin, Y., & Yarmak, O. (2021). Statistical research on local budget’s revenue formation amidst decentralization. Financial and Credit Activity Problems of Theory and Practice, 1(36), 310–319. doi: (in Ukrainian)

Dmytrovska, V. S., & Kokhan, I. V. (2020). Local budget revenues in the convention of the COVID-19 pandemic. The actual problems of regional economy development, 16(1), 180-190. doi: (in Ukrainian)

Storonyanska, I., & Benovska, L. (2021). Economy of regions in the conditions of the coronavirus crisis: trends of development and their impact on tax revenues of local budgets. Economy of Ukraine, 5, 59-77. doi: (in Ukrainian)

Leshchukh, I. V. (2022). Revenues of Local Budgets in the Context of War: Transformation of the Structure, Prospects for Further Formation. Business Inform, 4, 74-82. doi: (in Ukrainian)

Jaimes, R. (2020). Fiscal adjustments at the local level: evidence from Colombia. Int Tax Public Finance, 27, 1148–1173. doi:

Kiziltan, M., & Yereli, A. B. (2023). Evaluating local fiscal capacity and fiscal effort of Turkish local governments: Evidence from spatial panel data analysis. Econ Change Restruct, 56, 441–472. doi:

Silver, C. (2003). Do the donors have it right? Decentralization and changing local governance in Indonesia. Ann Reg Sci, 37, 421–434. doi:

Berset, S., Huber, M. & Schelker, M. (2022). The fiscal response to revenue shocks. Int Tax Public Finance. doi:

Baskaran, T. (2021). The revenue and base effects of local tax hikes: evidence from a quasi-experiment. Int Tax Public Finance, 28, 1472–1518. doi:

Marattin, L., Nannicini, T. & Porcelli, F. (2022). Revenue vs expenditure based fiscal consolidation: the pass-through from federal cuts to local taxes. Int Tax Public Finance, 29, 834–872. doi:

Hesse, M. (2021). Higher Taxes for Fiscal Consolidation? Expected and Unexpected Effects of Municipal Tax Policy. Int Adv Econ Res, 27, 287–302. doi:

Babych, O. M. (2011). Correlation of centralization and decentralization in the system of public administration. Journal of Kyiv University of Law, 2, 109-112. (in Ukrainian)

Glushchenko, A. S. (2014). Finance: Study guide. Lviv: "Magnolia 2006". (in Ukrainian)

Lysiak, L. V. (2017). Directions for improving the budget policy of Ukraine in the context of decentralization. Scientific view: economics and management, 2 (58), 42-56. (in Ukrainian)

Kyrylenko, O. P. (Eds.). (2014). Local Finance: textbook. Ternopil: Economic thought of TNEU. (in Ukrainian)

Naumenko, A. M. (2009). Directions for increasing the profitability of local budgets. Finances of Ukraine, 5, 127-131. (in Ukrainian)

Pasichnyk, Y. V. (2008). Budget system of Ukraine: Textbook. - 2nd ed. revised and supplemented - Kyiv: Znannya. (in Ukrainian)

Pidkhomnyi, O. M., & Zhurba, O. Y. (2017). Problems of ensuring and ways to increase local budget revenues. Lviv. (in Ukrainian)

How to Cite
Shvayko, M., & Okovyta, A. (2022). FILLING THE REVENUE PART OF LOCAL BUDGETS UNDER THE CONDITIONS OF MARITAL STATE. Social Economics, (64), 159-170.