This article contains the in-depth analysis of the distribution of funds from the Road Development Fund (RDF), the Local Government Investment Fund (LGIF), the 100 Bypass Road Programme, and the Strategic Investment Fund for possible alignment bias. It was demonstrated that in the case of every fund except the 100 Bypass Road Programme, municipalities ruled by the United Right received government grants significantly more often, or received higher grants. In the case of the LGIF, the scope of favouring was meaningful. To make the results robust, a set of control variables was used.
This article explores the legal nature, classification, and fiscal role of parafiscal charges in the system of local public finance in Ukraine. It identifies the main features of such instruments, analyses their divergence from classical tax and non-tax revenues, and evaluates their practical use by local authorities. Comparative insights from selected European countries are provided. The study reveals significant legal uncertainty and risks of uncontrolled fiscal pressure at the local level, offering recommendations for clearer regulation and alignment with relevant European standards in the broader context of fiscal decentralisation, local governance reform, and sustainable development of territorial communities.