Should taxpayers pay PIT where they live?

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PIT analytics

Date: 20.12.2021

Author: Roman Paliukh

Photo: "U-LEAD"

Where do Ukrainians live, work and pay taxes - this is a new book that contains results of a joint research conducted by U-LEAD and SKL International.

In this study, we analysed the effect of the different approaches of paying personal income tax (PIT) on the solvency of the municipalities.

According to the results of the analysis, paying PIT at the place of residence of the individual taxpayer will significantly increase the level of tax capacity of subsidised rural municipalities, as well as most suburban municipalities. Among the analysed municipalities of these types, PIT revenues may increase by 50-70%.

Please read all the results of the analysis at ПДФО_UA.pdf (decentralization.gov.ua)

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