The Swedish-Ukrainian Polaris Programme ‘Support for Multilevel Governance in Ukraine’ supports the development of multilevel governance, decentralisation processes and Ukraine’s recovery, strengthening the capacity of hromadas on the path to EU accession.

The Polaris Programme invites hromadas from the Volyn, Zhytomyr, Odesa, Ternopil, Chernivtsi, and Cherkasy oblasts to become partners in Fiscal Decentralisation. Our aim is to strengthen the financial independence of hromadas by improving the administration of local taxes and fees, as well as effectively managing tax debt.

Throughout the collaboration, close coordination and work with the local financial authorities of the territorial hromadas are anticipated.

What does the partnership include?

As part of this collaboration, the Polaris Programme will support hromadas in:

• conducting an initial assessment of the hromada’s current financial condition;
• preparing a step-by-step plan or roadmap to improve operations and coordination in the administration of local taxes and fees;
• analyzing the causes of local revenue losses and the accumulation of tax debt;
• improving the efficiency of operations in the administration of local taxes and fees;
• implementing digital solutions to enhance the efficiency of tax base management;
• digitizing the data necessary for effective financial planning;
• developing hromadas’ capacity to apply participatory and gender-responsive budgeting approaches;
• networking and knowledge sharing, organizing regional roundtables with the participation of territorial bodies of the State Tax Service and local self-government authorities, cluster training sessions, and peer-to-peer interactions;
• building the capacity of local self-government bodies to effectively allocate and manage hromada financial resources.

What is the expected result?

The partnership should achieve the following results:

• established mechanisms and procedures for cooperation between local self-government bodies and territorial offices of the State Tax Service;
• a foundation laid for the systematic reduction of local tax arrears;
• improved approaches to accounting and informing local tax and fee payers;
• the creation of conditions for local budgets to generate their own revenue from local taxes and fees in the long term;
• increased transparency and inclusivity of budgetary processes;
• the development of practical solutions that can be scaled up in other hromada.

A Memorandum of Cooperation will be signed with the selected hromadas that will become partners in the Programme.

Who can apply?

Local hromadas that meet the following requirements are invited to participate in the competition:

• They are located in the Volyn, Zhytomyr, Odesa, Ternopil, Chernivtsi, and Cherkasy oblasts.
• Have outstanding tax debt related to local taxes and fees and are highly motivated to reduce it.
• Demonstrate the leadership’s readiness for change, to sign a Memorandum of Partnership, and to assume certain functions related to the administration of local taxes and fees.
• Have the capacity to implement, in practice, the solutions and tools developed within the partnership.

Selection Criteria

The following factors will be taken into account when evaluating applications:

• the hromada’s level of financial capacity;
• the scale and structure of tax debt related to local taxes and fees, as well as the hromada’s ability to reduce it;
• readiness to implement digital solutions;
• the availability of responsible staff and the team’s ability to work on specific areas;
• the motivation and readiness of the hromada’s leadership for long-term cooperation;
• the hromada’s ability to practically implement the changes developed within the partnership.

Key Milestones and Deadlines

• August 17, 2026 — Start of the application period.
• August 21, 2026 — Information session for hromadas.
• August 31, 2026 — End of the application period.
• By September 17, 2026 — review of applications and online interviews.
• By the end of September 2026 — announcement of selection results.
• By October 10, 2026 — signing of cooperation memorandums.

How to Apply?

Applications may be submitted by senior officials of the local self-government body (hromada head, deputy heads, council secretary, and executive committee secretary).

Application Deadline

Submit your application form and official cover letter for participation in the Polaris Programme’s expert support, signed by hromada leadership, outlining your motivation, relevant experience, and challenges in the area of local tax and fee administration by August 31, 2026.

Online information sessions on the Locally Led Recovery sphere will be held via Zoom on August 21 from 11 p.m. till 12:30 p.m. Registration is available via this link.

Selection Process

The selection process will be conducted in two stages:

• Screening of applications.
• Online interviews with the management of hromadas whose applications have successfully passed the initial evaluation based on the selection criteria.

The results of the selection process will be announced on 25-30 September 2026.

For inquiries, please contact Mariia Lukianova: mariia.lukianova@polaris.org.ua