The material was prepared by the Fiscal Policy Research Center with the support of the Askold and Dir Foundation, administered by ISAR Ednannia within the framework of the project “A Strong Civil Society of Ukraine – A Driver of Reforms and Democracy,” funded by Norway and Sweden. The content of this publication is the sole responsibility of the Fiscal Policy Research Center and does not necessarily reflect the views of the governments of Norway, Sweden, or ISAR Ednannia.