The entrepreneurial sector in the Lviv region significantly surpasses the budgetary sector in the payment of personal income taxes.
Despite the considerable advantage of the entrepreneurial sector over the budgetary sector in terms of payments to the budget of the personal income tax both in absolute values (8.5 and 2.8 billion UAH respectively for the six months of this year) and in dynamics compared to the corresponding period last year (131 and 111 percent respectively), the situation varies across different communities in the Lviv region. This is evidenced by the results of a recent analysis conducted by the Department of Finance of the Regional State Administration.
As noted by the director of the department, Oleh Demkiv, in the Slavske and Sokilnyky territorial communities, the share of tax revenues from business representatives in the first half of 2025 exceeds 90%. Meanwhile, in Strilkivska, Biskovytska, Turkivska, Khyrivska, and Pidkaminska communities, it is less than 40% (overall, the share of business in PIT receipts in the region is 75%).
In most territorial communities of the region, 2-3 representatives of the business sector are among the top five taxpayers. However, we do have leaders of development: in Zabolottsi, Zhovtanetska, Pidberiztsi, Solonka, Shchyretska, Slavske, Kamianka-Buzka, Murovane, Bibrska, Zymnevo, Medenitska, Radekhivska, Borynska, Hlynianska, Hrabovets-Dulyby, Dobrotvir, Ivano-Frankivska, Krasne, Kulykivska, Novoyarychivska, Obroshynska, and Stryiska communities, four out of the top five taxpayers represent businesses, and in Morshyn and Sokilnyky – all five.
On the other hand, there is only one business representative amongst the top five taxpayers in Biskovytska, Mostyska, Sudova Vyshnya, Dobromylska, Zhuravnenska, Pidkaminska, Strilkivska, Turkivska, and Khyrivska communities. Searching for and attracting investments is an effective means to change the status from lagging to leading; a means that has been tried and tested time and again and has proven its effectiveness.