For the first quarter of 2022, 2 out of 5 hromadas had decrease in the income of own revenues to the general fund of the budget, while in 3 others, on the contrary, increase was explored. At the same time, the growth may be connected to the ahead of schedule payment of certain taxes, so revenues may decrease for the corresponding amounts in the next quarter. From this list, the financial state of one of the hromadas of Zhytomyr region affected by hostilities can be considered unsatisfactory, another hromada from Chernivtsi region has unstable financial indicators, the other 3 hromadas from Lviv and Ivano-Frankivsk regions are currently in satisfactory financial condition.
In all the hromadas, there is a decrease in revenues from land fees (targets ranged from 39% to 99% in the first quarter, and the average was 72%), in particular, due to the provision of tax preferences (and non-payment of taxes) because of the hostilities. In general, the land fee takes 10% in the structure of own revenues of local budgets of Ukraine (as of 2021).
You can download the full summary here: Analysis of the financial capacity of local self-governments in the 1 quarter of 2022. Summary