Data based on the results of the first half of this year.
As noted in the finance department of the Lviv Oblast, in a difficult period, in particular now during the martial law, communities in the territory of which budgetary institutions and organizations operate (especially large institutions of education, health care, military formations) are in a much better position in terms of payment of tax on the income of individuals compared to the sphere of entrepreneurship.
“This is due to the fact that the budget expenditures were practically not reduced, while business activities had to be curtailed or limited in many cases.
However, it is business that is the driving force of development and progress, functioning according to the principle of expansion of activity and profitability, while the budgetary sphere ensures, mainly, the maintenance of institutions and institutions of the state sphere). Therefore, it is important that the personal income tax is formed mainly from income from the field of entrepreneurship,” the department explains.
As for Lviv Oblast, in 12 communities, personal income tax is formed mainly (more than two-thirds) by business: Slavska, Sokilnytska, Murovanska, Rozvadivska, Novoyarychivska, Radekhivska, Gnizdychivska, Novorozdilska, Belzka, Zymnovodivodska, Krasnenska, Boryslavska. The department emphasizes that it is precisely in the specified communities.
At the same time, more than 80% of the tax came from the budget sphere in Yavorivska, Solonkivska, Novokalinivska, Velikomostivska, Novoyavorivska, Biskovytska, Khyrivska and Strilkivska communities. Also, in the Trostyanetska, Mostyska, Sudovovyshnyanska, Solonkivska, Drohobytska, Sambirska, Starosambirska, Strilkivska, Khirivska TGs, out of the five largest tax payers, all five are financed from the budget.
The data is based on the results of the first half of this year.