Local government budget revenues in Poland and Ukraine, 2018–2024/2025

This dataset contains data for a comparative analysis of local government budget revenues in Poland and Ukraine. It covers the period 2018–2024 for Poland and 2018–2025 for Ukraine. Polish data are presented for voivodeships in million PLN, while Ukrainian data cover regions and relevant administrative units in million UAH. The dataset includes data on the main sources of local government revenues, including own-source revenues, the general subsidy and earmarked funding, as well as their shares in total local government budget revenues. For Ukraine, the dataset covers periods before and after the decentralisation reform, allowing analysis of changes in the structure and distribution of local government revenues. The data provide the empirical basis for the regional differentiation and hierarchical cluster analysis presented in the related research article. Data sources:Data for Poland were obtained from the Local Data Bank (Bank Danych Lokalnych, BDL) of Statistics Poland (GUS): Local Data Bank (BDL).Data for Ukraine were obtained from the Ministry of Finance of Ukraine - Open Budget portal.