All municipalities of Ukraine having become equal in terms of powers and resource sources, the issue of including an individual income tax to local budgets is being raised more and more often, especially by small municipalities. It is important for them so that at least part of the tax will be paid at the place of activity of organisations, enterprises and their separated units, rather than their place of registration, as in most cases they are registered in cities. The MinRegion also supports the necessity of creating a fairer mechanism of including an individual income tax to local budgets.

It was highlighted by Deputy Minister of Development of Communities and Territories of Ukraine Vyacheslav Nehoda during the discussion and presentation of outcomes of the research «Under what principles a business transfers an individual income tax for its employees to municipalities», held by Kyiv School of Economics, supported by SKL International.