Within the cooperation in methodological support, aimed at reasonable decision development, related to setting off personal income tax to local budgets, U-LEAD and SKL International have initiated a survey, targeted to investigating consequences for local budgets (in terms of the personal income tax), arising due to discrepancies between the place of residence, place of work and a place of getting infrastructure services.

The report considers the issue of rural municipality paying capacity via population participation in the economic activity. Rural municipalities of three types have been studied with the help of population in-depth interviews and representative survey.

The report highlights the main aspects of typical municipality residents’ participation, peculiarities of their paying a personal income tax and makes an attempt to assess the consequences of changing an approach to the tax setting off for local budgets.

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