id	sid	tid	token	lemma	pos
aijes-5170	1	1	25	25	NUM
aijes-5170	1	2	agora	agora	PROPN
aijes-5170	1	3	international	international	ADJ
aijes-5170	1	4	journal	journal	NOUN
aijes-5170	1	5	of	of	ADP
aijes-5170	1	6	economical	economical	ADJ
aijes-5170	1	7	sciences	science	NOUN
aijes-5170	1	8	,	,	PUNCT
aijes-5170	1	9	aijes	aije	NOUN
aijes-5170	1	10	,	,	PUNCT
aijes-5170	1	11	issn	issn	PROPN
aijes-5170	1	12	2067	2067	NUM
aijes-5170	1	13	-	-	SYM
aijes-5170	1	14	3310	3310	NUM
aijes-5170	1	15	,	,	PUNCT
aijes-5170	1	16	e	e	PROPN
aijes-5170	1	17	issn	issn	PROPN
aijes-5170	1	18	2067	2067	NUM
aijes-5170	1	19	–	–	PUNCT
aijes-5170	1	20	7669	7669	NUM
aijes-5170	1	21	,	,	PUNCT
aijes-5170	1	22	vol	vol	NOUN
aijes-5170	1	23	.	.	PUNCT
aijes-5170	1	24	16	16	NUM
aijes-5170	1	25	(	(	PUNCT
aijes-5170	1	26	2022	2022	NUM
aijes-5170	1	27	)	)	PUNCT
aijes-5170	1	28	perspectives	perspective	NOUN
aijes-5170	1	29	of	of	ADP
aijes-5170	1	30	the	the	DET
aijes-5170	1	31	modification	modification	NOUN
aijes-5170	1	32	of	of	ADP
aijes-5170	1	33	the	the	DET
aijes-5170	1	34	tax	tax	NOUN
aijes-5170	1	35	burden	burden	NOUN
aijes-5170	1	36	in	in	ADP
aijes-5170	1	37	the	the	DET
aijes-5170	1	38	hotel	hotel	NOUN
aijes-5170	1	39	and	and	CCONJ
aijes-5170	1	40	restoration	restoration	NOUN
aijes-5170	1	41	industry	industry	NOUN
aijes-5170	1	42	,	,	PUNCT
aijes-5170	1	43	in	in	ADP
aijes-5170	1	44	the	the	DET
aijes-5170	1	45	context	context	NOUN
aijes-5170	1	46	of	of	ADP
aijes-5170	1	47	tax	tax	NOUN
aijes-5170	1	48	pressure	pressure	NOUN
aijes-5170	1	49	generated	generate	VERB
aijes-5170	1	50	by	by	ADP
aijes-5170	1	51	geo	geo	PROPN
aijes-5170	2	1	no	no	PROPN
aijes-5170	2	2	.	.	PROPN
aijes-5170	3	1	16/2022	16/2022	NUM
aijes-5170	3	2	răzvan	răzvan	NOUN
aijes-5170	3	3	-	-	PUNCT
aijes-5170	3	4	lucian	lucian	NOUN
aijes-5170	3	5	vonea1	vonea1	NOUN
aijes-5170	3	6	,	,	PUNCT
aijes-5170	3	7	1faculty	1faculty	NUM
aijes-5170	3	8	of	of	ADP
aijes-5170	3	9	economic	economic	ADJ
aijes-5170	3	10	sciences	science	NOUN
aijes-5170	3	11	,	,	PUNCT
aijes-5170	3	12	agora	agora	PROPN
aijes-5170	3	13	university	university	PROPN
aijes-5170	3	14	of	of	ADP
aijes-5170	3	15	oradea	oradea	PROPN
aijes-5170	3	16	,	,	PUNCT
aijes-5170	3	17	oradea	oradea	PROPN
aijes-5170	3	18	,	,	PUNCT
aijes-5170	3	19	romania	romania	PROPN
aijes-5170	3	20	e	e	PROPN
aijes-5170	3	21	-	-	NOUN
aijes-5170	3	22	mail	mail	NOUN
aijes-5170	3	23	vonea_razvan@yahoo.com	vonea_razvan@yahoo.com	NOUN
aijes-5170	3	24	abstract	abstract	VERB
aijes-5170	3	25	the	the	DET
aijes-5170	3	26	proposed	propose	VERB
aijes-5170	3	27	article	article	NOUN
aijes-5170	3	28	sets	set	VERB
aijes-5170	3	29	out	out	ADP
aijes-5170	3	30	the	the	DET
aijes-5170	3	31	tax	tax	NOUN
aijes-5170	3	32	burden	burden	NOUN
aijes-5170	3	33	on	on	ADP
aijes-5170	3	34	economic	economic	ADJ
aijes-5170	3	35	entities	entity	NOUN
aijes-5170	3	36	operating	operate	VERB
aijes-5170	3	37	in	in	ADP
aijes-5170	3	38	the	the	DET
aijes-5170	3	39	hospitality	hospitality	NOUN
aijes-5170	3	40	industry	industry	NOUN
aijes-5170	3	41	in	in	ADP
aijes-5170	3	42	terms	term	NOUN
aijes-5170	3	43	of	of	ADP
aijes-5170	3	44	income	income	NOUN
aijes-5170	3	45	taxation	taxation	NOUN
aijes-5170	3	46	.	.	PUNCT
aijes-5170	4	1	we	we	PRON
aijes-5170	4	2	have	have	AUX
aijes-5170	4	3	presented	present	VERB
aijes-5170	4	4	theoretical	theoretical	ADJ
aijes-5170	4	5	legislative	legislative	ADJ
aijes-5170	4	6	aspects	aspect	NOUN
aijes-5170	4	7	regarding	regard	VERB
aijes-5170	4	8	the	the	DET
aijes-5170	4	9	specific	specific	ADJ
aijes-5170	4	10	tax	tax	NOUN
aijes-5170	4	11	trim	trim	NOUN
aijes-5170	4	12	,	,	PUNCT
aijes-5170	4	13	which	which	PRON
aijes-5170	4	14	remains	remain	VERB
aijes-5170	4	15	in	in	ADP
aijes-5170	4	16	its	its	PRON
aijes-5170	4	17	full	full	ADJ
aijes-5170	4	18	action	action	NOUN
aijes-5170	4	19	until	until	ADP
aijes-5170	4	20	the	the	DET
aijes-5170	4	21	end	end	NOUN
aijes-5170	4	22	of	of	ADP
aijes-5170	4	23	the	the	DET
aijes-5170	4	24	financial	financial	ADJ
aijes-5170	4	25	year	year	NOUN
aijes-5170	4	26	2022	2022	NUM
aijes-5170	4	27	,	,	PUNCT
aijes-5170	4	28	but	but	CCONJ
aijes-5170	4	29	also	also	ADV
aijes-5170	4	30	illustrative	illustrative	ADJ
aijes-5170	4	31	examples	example	NOUN
aijes-5170	4	32	that	that	PRON
aijes-5170	4	33	provide	provide	VERB
aijes-5170	4	34	accurate	accurate	ADJ
aijes-5170	4	35	information	information	NOUN
aijes-5170	4	36	on	on	ADP
aijes-5170	4	37	the	the	DET
aijes-5170	4	38	fiscal	fiscal	ADJ
aijes-5170	4	39	pressure	pressure	NOUN
aijes-5170	4	40	felt	feel	VERB
aijes-5170	4	41	by	by	ADP
aijes-5170	4	42	these	these	DET
aijes-5170	4	43	economic	economic	ADJ
aijes-5170	4	44	operators	operator	NOUN
aijes-5170	4	45	.	.	PUNCT
aijes-5170	5	1	the	the	DET
aijes-5170	5	2	prospect	prospect	NOUN
aijes-5170	5	3	of	of	ADP
aijes-5170	5	4	increasing	increase	VERB
aijes-5170	5	5	tax	tax	NOUN
aijes-5170	5	6	pressure	pressure	NOUN
aijes-5170	5	7	in	in	ADP
aijes-5170	5	8	this	this	DET
aijes-5170	5	9	industry	industry	NOUN
aijes-5170	5	10	is	be	AUX
aijes-5170	5	11	becoming	become	VERB
aijes-5170	5	12	clearer	clear	ADJ
aijes-5170	5	13	,	,	PUNCT
aijes-5170	5	14	following	follow	VERB
aijes-5170	5	15	the	the	DET
aijes-5170	5	16	amendment	amendment	NOUN
aijes-5170	5	17	of	of	ADP
aijes-5170	5	18	the	the	DET
aijes-5170	5	19	primary	primary	ADJ
aijes-5170	5	20	legislation	legislation	NOUN
aijes-5170	5	21	in	in	ADP
aijes-5170	5	22	the	the	DET
aijes-5170	5	23	field	field	NOUN
aijes-5170	5	24	of	of	ADP
aijes-5170	5	25	taxation	taxation	NOUN
aijes-5170	5	26	of	of	ADP
aijes-5170	5	27	these	these	DET
aijes-5170	5	28	economic	economic	ADJ
aijes-5170	5	29	operators	operator	NOUN
aijes-5170	5	30	.	.	PUNCT
aijes-5170	6	1	thus	thus	ADV
aijes-5170	6	2	,	,	PUNCT
aijes-5170	6	3	the	the	DET
aijes-5170	6	4	idea	idea	NOUN
aijes-5170	6	5	of	of	ADP
aijes-5170	6	6	applying	apply	VERB
aijes-5170	6	7	the	the	DET
aijes-5170	6	8	tax	tax	NOUN
aijes-5170	6	9	specific	specific	NOUN
aijes-5170	6	10	to	to	ADP
aijes-5170	6	11	these	these	DET
aijes-5170	6	12	activities	activity	NOUN
aijes-5170	6	13	is	be	AUX
aijes-5170	6	14	abandoned	abandon	VERB
aijes-5170	6	15	by	by	ADP
aijes-5170	6	16	shifting	shift	VERB
aijes-5170	6	17	to	to	ADP
aijes-5170	6	18	another	another	DET
aijes-5170	6	19	form	form	NOUN
aijes-5170	6	20	of	of	ADP
aijes-5170	6	21	income	income	NOUN
aijes-5170	6	22	tax	tax	NOUN
aijes-5170	6	23	.	.	PUNCT
aijes-5170	7	1	keywords	keyword	NOUN
aijes-5170	7	2	:	:	PUNCT
aijes-5170	7	3	hospitality	hospitality	NOUN
aijes-5170	7	4	industry	industry	NOUN
aijes-5170	7	5	,	,	PUNCT
aijes-5170	7	6	specific	specific	ADJ
aijes-5170	7	7	tax	tax	NOUN
aijes-5170	7	8	,	,	PUNCT
aijes-5170	7	9	microenterprise	microenterprise	NOUN
aijes-5170	7	10	income	income	NOUN
aijes-5170	7	11	tax	tax	NOUN
aijes-5170	7	12	versus	versus	ADP
aijes-5170	7	13	corporate	corporate	ADJ
aijes-5170	7	14	tax	tax	NOUN
aijes-5170	7	15	,	,	PUNCT
aijes-5170	7	16	tax	tax	NOUN
aijes-5170	7	17	burden	burden	NOUN
aijes-5170	7	18	,	,	PUNCT
aijes-5170	7	19	tax	tax	NOUN
aijes-5170	7	20	pressure	pressure	NOUN
aijes-5170	7	21	.	.	PUNCT
aijes-5170	8	1	1	1	X
aijes-5170	8	2	.	.	X
aijes-5170	8	3	introduction	introduction	NOUN
aijes-5170	8	4	horeca	horeca	PROPN
aijes-5170	8	5	is	be	AUX
aijes-5170	8	6	a	a	DET
aijes-5170	8	7	sector	sector	NOUN
aijes-5170	8	8	of	of	ADP
aijes-5170	8	9	the	the	DET
aijes-5170	8	10	national	national	ADJ
aijes-5170	8	11	economy	economy	NOUN
aijes-5170	8	12	that	that	PRON
aijes-5170	8	13	expresses	express	VERB
aijes-5170	8	14	an	an	DET
aijes-5170	8	15	abbreviation	abbreviation	NOUN
aijes-5170	8	16	for	for	ADP
aijes-5170	8	17	3	3	NUM
aijes-5170	8	18	words	word	NOUN
aijes-5170	8	19	hotels	hotel	NOUN
aijes-5170	8	20	,	,	PUNCT
aijes-5170	8	21	restaurants	restaurant	NOUN
aijes-5170	8	22	and	and	CCONJ
aijes-5170	8	23	cafes	cafe	NOUN
aijes-5170	8	24	(	(	PUNCT
aijes-5170	8	25	catering	catering	NOUN
aijes-5170	8	26	)	)	PUNCT
aijes-5170	8	27	,	,	PUNCT
aijes-5170	8	28	being	be	AUX
aijes-5170	8	29	most	most	ADV
aijes-5170	8	30	widely	widely	ADV
aijes-5170	8	31	used	use	VERB
aijes-5170	8	32	in	in	ADP
aijes-5170	8	33	europe	europe	PROPN
aijes-5170	8	34	,	,	PUNCT
aijes-5170	8	35	namely	namely	ADV
aijes-5170	8	36	in	in	ADP
aijes-5170	8	37	scandinavia	scandinavia	PROPN
aijes-5170	8	38	(	(	PUNCT
aijes-5170	8	39	sweden	sweden	PROPN
aijes-5170	8	40	,	,	PUNCT
aijes-5170	8	41	norway	norway	PROPN
aijes-5170	8	42	,	,	PUNCT
aijes-5170	8	43	denmark	denmark	PROPN
aijes-5170	8	44	,	,	PUNCT
aijes-5170	8	45	iceland	iceland	PROPN
aijes-5170	8	46	and	and	CCONJ
aijes-5170	8	47	finland	finland	PROPN
aijes-5170	8	48	)	)	PUNCT
aijes-5170	8	49	,	,	PUNCT
aijes-5170	8	50	the	the	DET
aijes-5170	8	51	benelux	benelux	PROPN
aijes-5170	8	52	countries	country	NOUN
aijes-5170	8	53	(	(	PUNCT
aijes-5170	8	54	netherlands	netherlands	PROPN
aijes-5170	8	55	,	,	PUNCT
aijes-5170	8	56	belgium	belgium	PROPN
aijes-5170	8	57	and	and	CCONJ
aijes-5170	8	58	luxembourg	luxembourg	PROPN
aijes-5170	8	59	)	)	PUNCT
aijes-5170	8	60	and	and	CCONJ
aijes-5170	8	61	france	france	PROPN
aijes-5170	8	62	.	.	PUNCT
aijes-5170	9	1	this	this	DET
aijes-5170	9	2	term	term	NOUN
aijes-5170	9	3	is	be	AUX
aijes-5170	9	4	used	use	VERB
aijes-5170	9	5	in	in	ADP
aijes-5170	9	6	the	the	DET
aijes-5170	9	7	hospitality	hospitality	NOUN
aijes-5170	9	8	industry	industry	NOUN
aijes-5170	9	9	to	to	PART
aijes-5170	9	10	convey	convey	VERB
aijes-5170	9	11	very	very	ADV
aijes-5170	9	12	clearly	clearly	ADV
aijes-5170	9	13	an	an	DET
aijes-5170	9	14	activity	activity	NOUN
aijes-5170	9	15	that	that	PRON
aijes-5170	9	16	simultaneously	simultaneously	ADV
aijes-5170	9	17	refers	refer	VERB
aijes-5170	9	18	to	to	ADP
aijes-5170	9	19	accommodation	accommodation	NOUN
aijes-5170	9	20	and	and	CCONJ
aijes-5170	9	21	catering	catering	NOUN
aijes-5170	9	22	(	(	PUNCT
aijes-5170	9	23	food	food	NOUN
aijes-5170	9	24	and	and	CCONJ
aijes-5170	9	25	drink	drink	NOUN
aijes-5170	9	26	)	)	PUNCT
aijes-5170	9	27	services	service	NOUN
aijes-5170	9	28	.	.	PUNCT
aijes-5170	10	1	starting	start	VERB
aijes-5170	10	2	from	from	ADP
aijes-5170	10	3	2017	2017	NUM
aijes-5170	10	4	,	,	PUNCT
aijes-5170	10	5	according	accord	VERB
aijes-5170	10	6	to	to	ADP
aijes-5170	10	7	law	law	NOUN
aijes-5170	10	8	no	no	NOUN
aijes-5170	10	9	.	.	PUNCT
aijes-5170	11	1	170/2016	170/2016	NUM
aijes-5170	11	2	,	,	PUNCT
aijes-5170	11	3	romanian	romanian	ADJ
aijes-5170	11	4	legal	legal	ADJ
aijes-5170	11	5	entities	entity	NOUN
aijes-5170	11	6	paying	pay	VERB
aijes-5170	11	7	profit	profit	NOUN
aijes-5170	11	8	tax	tax	NOUN
aijes-5170	11	9	that	that	PRON
aijes-5170	11	10	carry	carry	VERB
aijes-5170	11	11	out	out	ADP
aijes-5170	11	12	accommodation	accommodation	NOUN
aijes-5170	11	13	and	and	CCONJ
aijes-5170	11	14	catering	catering	NOUN
aijes-5170	11	15	activities	activity	NOUN
aijes-5170	11	16	are	be	AUX
aijes-5170	11	17	obliged	oblige	VERB
aijes-5170	11	18	to	to	PART
aijes-5170	11	19	pay	pay	VERB
aijes-5170	11	20	the	the	DET
aijes-5170	11	21	specific	specific	ADJ
aijes-5170	11	22	tax	tax	NOUN
aijes-5170	11	23	.	.	PUNCT
aijes-5170	12	1	in	in	ADP
aijes-5170	12	2	this	this	DET
aijes-5170	12	3	sense	sense	NOUN
aijes-5170	12	4	,	,	PUNCT
aijes-5170	12	5	on	on	ADP
aijes-5170	12	6	april	april	PROPN
aijes-5170	12	7	14	14	NUM
aijes-5170	12	8	,	,	PUNCT
aijes-5170	12	9	2017	2017	NUM
aijes-5170	12	10	,	,	PUNCT
aijes-5170	12	11	the	the	DET
aijes-5170	12	12	order	order	NOUN
aijes-5170	12	13	of	of	ADP
aijes-5170	12	14	the	the	DET
aijes-5170	12	15	minister	minister	NOUN
aijes-5170	12	16	of	of	ADP
aijes-5170	12	17	tourism	tourism	NOUN
aijes-5170	12	18	and	and	CCONJ
aijes-5170	12	19	the	the	DET
aijes-5170	12	20	minister	minister	NOUN
aijes-5170	12	21	of	of	ADP
aijes-5170	12	22	public	public	ADJ
aijes-5170	12	23	finances	finance	NOUN
aijes-5170	12	24	no	no	ADV
aijes-5170	12	25	.	.	PUNCT
aijes-5170	13	1	264/464	264/464	NUM
aijes-5170	13	2	for	for	ADP
aijes-5170	13	3	the	the	DET
aijes-5170	13	4	approval	approval	NOUN
aijes-5170	13	5	of	of	ADP
aijes-5170	13	6	the	the	DET
aijes-5170	13	7	methodological	methodological	ADJ
aijes-5170	13	8	rules	rule	NOUN
aijes-5170	13	9	for	for	ADP
aijes-5170	13	10	the	the	DET
aijes-5170	13	11	application	application	NOUN
aijes-5170	13	12	of	of	ADP
aijes-5170	13	13	this	this	DET
aijes-5170	13	14	law	law	NOUN
aijes-5170	13	15	.	.	PUNCT
aijes-5170	14	1	the	the	DET
aijes-5170	14	2	purpose	purpose	NOUN
aijes-5170	14	3	of	of	ADP
aijes-5170	14	4	this	this	DET
aijes-5170	14	5	article	article	NOUN
aijes-5170	14	6	is	be	AUX
aijes-5170	14	7	to	to	PART
aijes-5170	14	8	present	present	VERB
aijes-5170	14	9	this	this	DET
aijes-5170	14	10	type	type	NOUN
aijes-5170	14	11	of	of	ADP
aijes-5170	14	12	tax	tax	NOUN
aijes-5170	14	13	applied	apply	VERB
aijes-5170	14	14	to	to	ADP
aijes-5170	14	15	entities	entity	NOUN
aijes-5170	14	16	in	in	ADP
aijes-5170	14	17	the	the	DET
aijes-5170	14	18	horeca	horeca	NOUN
aijes-5170	14	19	sector	sector	NOUN
aijes-5170	14	20	,	,	PUNCT
aijes-5170	14	21	whose	whose	DET
aijes-5170	14	22	existence	existence	NOUN
aijes-5170	14	23	ends	end	VERB
aijes-5170	14	24	on	on	ADP
aijes-5170	14	25	31.12.2022	31.12.2022	NUM
aijes-5170	14	26	,	,	PUNCT
aijes-5170	14	27	according	accord	VERB
aijes-5170	14	28	to	to	ADP
aijes-5170	14	29	the	the	DET
aijes-5170	14	30	provisions	provision	NOUN
aijes-5170	14	31	of	of	ADP
aijes-5170	14	32	geo	geo	PROPN
aijes-5170	14	33	no	no	PROPN
aijes-5170	14	34	.	.	PROPN
aijes-5170	14	35	16/2022	16/2022	NUM
aijes-5170	14	36	amending	amend	VERB
aijes-5170	14	37	the	the	DET
aijes-5170	14	38	fiscal	fiscal	ADJ
aijes-5170	14	39	code	code	NOUN
aijes-5170	14	40	,	,	PUNCT
aijes-5170	14	41	and	and	CCONJ
aijes-5170	14	42	replaces	replace	VERB
aijes-5170	14	43	it	it	PRON
aijes-5170	14	44	with	with	ADP
aijes-5170	14	45	the	the	DET
aijes-5170	14	46	profit	profit	NOUN
aijes-5170	14	47	tax	tax	NOUN
aijes-5170	14	48	or	or	CCONJ
aijes-5170	14	49	the	the	DET
aijes-5170	14	50	income	income	NOUN
aijes-5170	14	51	of	of	ADP
aijes-5170	14	52	microenterprises	microenterprise	NOUN
aijes-5170	14	53	.	.	PUNCT
aijes-5170	15	1	also	also	ADV
aijes-5170	15	2	,	,	PUNCT
aijes-5170	15	3	some	some	DET
aijes-5170	15	4	illustrative	illustrative	ADJ
aijes-5170	15	5	examples	example	NOUN
aijes-5170	15	6	are	be	AUX
aijes-5170	15	7	presented	present	VERB
aijes-5170	15	8	from	from	ADP
aijes-5170	15	9	which	which	PRON
aijes-5170	15	10	we	we	PRON
aijes-5170	15	11	can	can	AUX
aijes-5170	15	12	draw	draw	VERB
aijes-5170	15	13	certain	certain	ADJ
aijes-5170	15	14	opinions	opinion	NOUN
aijes-5170	15	15	regarding	regard	VERB
aijes-5170	15	16	the	the	DET
aijes-5170	15	17	change	change	NOUN
aijes-5170	15	18	in	in	ADP
aijes-5170	15	19	the	the	DET
aijes-5170	15	20	tax	tax	NOUN
aijes-5170	15	21	burdens	burden	NOUN
aijes-5170	15	22	of	of	ADP
aijes-5170	15	23	entities	entity	NOUN
aijes-5170	15	24	in	in	ADP
aijes-5170	15	25	the	the	DET
aijes-5170	15	26	hospitality	hospitality	NOUN
aijes-5170	15	27	industry	industry	NOUN
aijes-5170	15	28	.	.	PUNCT
aijes-5170	16	1	2	2	X
aijes-5170	16	2	.	.	X
aijes-5170	16	3	materials	material	NOUN
aijes-5170	16	4	and	and	CCONJ
aijes-5170	16	5	methos	methos	PROPN
aijes-5170	16	6	studying	study	VERB
aijes-5170	16	7	the	the	DET
aijes-5170	16	8	fiscal	fiscal	ADJ
aijes-5170	16	9	behavior	behavior	NOUN
aijes-5170	16	10	of	of	ADP
aijes-5170	16	11	economic	economic	ADJ
aijes-5170	16	12	operators	operator	NOUN
aijes-5170	16	13	operating	operate	VERB
aijes-5170	16	14	in	in	ADP
aijes-5170	16	15	the	the	DET
aijes-5170	16	16	hospitality	hospitality	NOUN
aijes-5170	16	17	industry	industry	NOUN
aijes-5170	16	18	is	be	AUX
aijes-5170	16	19	a	a	DET
aijes-5170	16	20	concern	concern	NOUN
aijes-5170	16	21	for	for	ADP
aijes-5170	16	22	us	we	PRON
aijes-5170	16	23	,	,	PUNCT
aijes-5170	16	24	given	give	VERB
aijes-5170	16	25	the	the	DET
aijes-5170	16	26	implications	implication	NOUN
aijes-5170	16	27	it	it	PRON
aijes-5170	16	28	propagates	propagate	VERB
aijes-5170	16	29	for	for	ADP
aijes-5170	16	30	the	the	DET
aijes-5170	16	31	romanian	romanian	ADJ
aijes-5170	16	32	citizen	citizen	NOUN
aijes-5170	16	33	's	's	PART
aijes-5170	16	34	leisure	leisure	NOUN
aijes-5170	16	35	options	option	NOUN
aijes-5170	16	36	.	.	PUNCT
aijes-5170	17	1	a	a	DET
aijes-5170	17	2	field	field	NOUN
aijes-5170	17	3	strongly	strongly	ADV
aijes-5170	17	4	affected	affect	VERB
aijes-5170	17	5	by	by	ADP
aijes-5170	17	6	the	the	DET
aijes-5170	17	7	pandemic	pandemic	ADJ
aijes-5170	17	8	period	period	NOUN
aijes-5170	17	9	,	,	PUNCT
aijes-5170	17	10	the	the	DET
aijes-5170	17	11	hospitality	hospitality	NOUN
aijes-5170	17	12	industry	industry	NOUN
aijes-5170	17	13	recorded	record	VERB
aijes-5170	17	14	a	a	DET
aijes-5170	17	15	decrease	decrease	NOUN
aijes-5170	17	16	in	in	ADP
aijes-5170	17	17	turnover	turnover	NOUN
aijes-5170	17	18	in	in	ADP
aijes-5170	17	19	2020	2020	NUM
aijes-5170	17	20	compared	compare	VERB
aijes-5170	17	21	to	to	ADP
aijes-5170	17	22	2019	2019	NUM
aijes-5170	17	23	by	by	ADP
aijes-5170	17	24	35	35	NUM
aijes-5170	17	25	%	%	NOUN
aijes-5170	17	26	in	in	ADP
aijes-5170	17	27	relative	relative	ADJ
aijes-5170	17	28	terms	term	NOUN
aijes-5170	17	29	,	,	PUNCT
aijes-5170	17	30	and	and	CCONJ
aijes-5170	17	31	in	in	ADP
aijes-5170	17	32	value	value	NOUN
aijes-5170	17	33	terms	term	NOUN
aijes-5170	17	34	from	from	ADP
aijes-5170	17	35	27.5	27.5	NUM
aijes-5170	17	36	billion	billion	NUM
aijes-5170	17	37	in	in	ADP
aijes-5170	17	38	2019	2019	NUM
aijes-5170	17	39	to	to	PART
aijes-5170	17	40	17.9	17.9	NUM
aijes-5170	17	41	billion	billion	NUM
aijes-5170	17	42	in	in	ADP
aijes-5170	17	43	2020	2020	NUM
aijes-5170	17	44	;	;	PUNCT
aijes-5170	17	45	the	the	DET
aijes-5170	17	46	number	number	NOUN
aijes-5170	17	47	of	of	ADP
aijes-5170	17	48	employees	employee	NOUN
aijes-5170	17	49	in	in	ADP
aijes-5170	17	50	hotels	hotel	NOUN
aijes-5170	17	51	and	and	CCONJ
aijes-5170	17	52	restaurants	restaurant	NOUN
aijes-5170	17	53	decreased	decrease	VERB
aijes-5170	17	54	in	in	ADP
aijes-5170	17	55	2020	2020	NUM
aijes-5170	17	56	compared	compare	VERB
aijes-5170	17	57	to	to	ADP
aijes-5170	17	58	2019	2019	NUM
aijes-5170	17	59	mailto:vonea_razvan@yahoo.com	mailto:vonea_razvan@yahoo.com	NOUN
aijes-5170	17	60	26	26	NUM
aijes-5170	17	61	from	from	ADP
aijes-5170	17	62	186,000	186,000	NUM
aijes-5170	17	63	lei	lei	X
aijes-5170	17	64	to	to	ADP
aijes-5170	17	65	150,000	150,000	NUM
aijes-5170	17	66	employees	employee	NOUN
aijes-5170	17	67	;	;	PUNCT
aijes-5170	17	68	the	the	DET
aijes-5170	17	69	net	net	ADJ
aijes-5170	17	70	profit	profit	NOUN
aijes-5170	17	71	recorded	record	VERB
aijes-5170	17	72	by	by	ADP
aijes-5170	17	73	companies	company	NOUN
aijes-5170	17	74	in	in	ADP
aijes-5170	17	75	the	the	DET
aijes-5170	17	76	horeca	horeca	PROPN
aijes-5170	17	77	industry	industry	NOUN
aijes-5170	17	78	that	that	PRON
aijes-5170	17	79	are	be	AUX
aijes-5170	17	80	in	in	ADP
aijes-5170	17	81	surplus	surplus	NOUN
aijes-5170	17	82	decreased	decrease	VERB
aijes-5170	17	83	by	by	ADP
aijes-5170	17	84	46.5	46.5	NUM
aijes-5170	17	85	%	%	NOUN
aijes-5170	17	86	to	to	ADP
aijes-5170	17	87	2.49	2.49	NUM
aijes-5170	17	88	billion	billion	NUM
aijes-5170	17	89	lei	leu	NOUN
aijes-5170	17	90	in	in	ADP
aijes-5170	17	91	2020	2020	NUM
aijes-5170	17	92	,	,	PUNCT
aijes-5170	17	93	compared	compare	VERB
aijes-5170	17	94	to	to	ADP
aijes-5170	17	95	4.65	4.65	NUM
aijes-5170	17	96	billion	billion	NUM
aijes-5170	17	97	lei	leu	NOUN
aijes-5170	17	98	in	in	ADP
aijes-5170	17	99	2019	2019	NUM
aijes-5170	17	100	.	.	PUNCT
aijes-5170	18	1	but	but	CCONJ
aijes-5170	18	2	not	not	PART
aijes-5170	18	3	only	only	ADV
aijes-5170	18	4	the	the	DET
aijes-5170	18	5	horeca	horeca	PROPN
aijes-5170	18	6	industry	industry	NOUN
aijes-5170	18	7	itself	itself	PRON
aijes-5170	18	8	is	be	AUX
aijes-5170	18	9	relevant	relevant	ADJ
aijes-5170	18	10	in	in	ADP
aijes-5170	18	11	this	this	DET
aijes-5170	18	12	analysis	analysis	NOUN
aijes-5170	18	13	;	;	PUNCT
aijes-5170	18	14	its	its	PRON
aijes-5170	18	15	interconnection	interconnection	NOUN
aijes-5170	18	16	with	with	ADP
aijes-5170	18	17	other	other	ADJ
aijes-5170	18	18	economic	economic	ADJ
aijes-5170	18	19	activities	activity	NOUN
aijes-5170	18	20	gives	give	VERB
aijes-5170	18	21	it	it	PRON
aijes-5170	18	22	a	a	DET
aijes-5170	18	23	significant	significant	ADJ
aijes-5170	18	24	contribution	contribution	NOUN
aijes-5170	18	25	to	to	ADP
aijes-5170	18	26	the	the	DET
aijes-5170	18	27	evolution	evolution	NOUN
aijes-5170	18	28	of	of	ADP
aijes-5170	18	29	some	some	DET
aijes-5170	18	30	companies	company	NOUN
aijes-5170	18	31	that	that	PRON
aijes-5170	18	32	develop	develop	VERB
aijes-5170	18	33	businesses	business	NOUN
aijes-5170	18	34	in	in	ADP
aijes-5170	18	35	related	related	ADJ
aijes-5170	18	36	fields	field	NOUN
aijes-5170	18	37	,	,	PUNCT
aijes-5170	18	38	such	such	ADJ
aijes-5170	18	39	as	as	ADP
aijes-5170	18	40	agriculture	agriculture	NOUN
aijes-5170	18	41	,	,	PUNCT
aijes-5170	18	42	local	local	ADJ
aijes-5170	18	43	suppliers	supplier	NOUN
aijes-5170	18	44	of	of	ADP
aijes-5170	18	45	ingredients	ingredient	NOUN
aijes-5170	18	46	,	,	PUNCT
aijes-5170	18	47	producers	producer	NOUN
aijes-5170	18	48	and	and	CCONJ
aijes-5170	18	49	distributors	distributor	NOUN
aijes-5170	18	50	of	of	ADP
aijes-5170	18	51	raw	raw	ADJ
aijes-5170	18	52	materials	material	NOUN
aijes-5170	18	53	in	in	ADP
aijes-5170	18	54	the	the	DET
aijes-5170	18	55	kitchen	kitchen	NOUN
aijes-5170	18	56	,	,	PUNCT
aijes-5170	18	57	importers	importer	NOUN
aijes-5170	18	58	and	and	CCONJ
aijes-5170	18	59	distributors	distributor	NOUN
aijes-5170	18	60	of	of	ADP
aijes-5170	18	61	food	food	NOUN
aijes-5170	18	62	products	product	NOUN
aijes-5170	18	63	,	,	PUNCT
aijes-5170	18	64	dedicated	dedicated	ADJ
aijes-5170	18	65	service	service	NOUN
aijes-5170	18	66	providers	provider	NOUN
aijes-5170	18	67	industry	industry	NOUN
aijes-5170	18	68	,	,	PUNCT
aijes-5170	18	69	as	as	ADV
aijes-5170	18	70	well	well	ADV
aijes-5170	18	71	as	as	ADP
aijes-5170	18	72	management	management	NOUN
aijes-5170	18	73	systems	system	NOUN
aijes-5170	18	74	,	,	PUNCT
aijes-5170	18	75	cleaning	cleaning	NOUN
aijes-5170	18	76	,	,	PUNCT
aijes-5170	18	77	transport	transport	NOUN
aijes-5170	18	78	,	,	PUNCT
aijes-5170	18	79	logistics	logistic	NOUN
aijes-5170	18	80	,	,	PUNCT
aijes-5170	18	81	packaging	packaging	NOUN
aijes-5170	18	82	.	.	PUNCT
aijes-5170	19	1	taxation	taxation	NOUN
aijes-5170	19	2	constitutes	constitute	VERB
aijes-5170	19	3	the	the	DET
aijes-5170	19	4	set	set	NOUN
aijes-5170	19	5	of	of	ADP
aijes-5170	19	6	obligations	obligation	NOUN
aijes-5170	19	7	to	to	ADP
aijes-5170	19	8	the	the	DET
aijes-5170	19	9	tax	tax	NOUN
aijes-5170	19	10	office	office	NOUN
aijes-5170	19	11	,	,	PUNCT
aijes-5170	19	12	as	as	ADV
aijes-5170	19	13	well	well	ADV
aijes-5170	19	14	as	as	ADP
aijes-5170	19	15	the	the	DET
aijes-5170	19	16	means	mean	NOUN
aijes-5170	19	17	of	of	ADP
aijes-5170	19	18	collecting	collect	VERB
aijes-5170	19	19	them	they	PRON
aijes-5170	19	20	,	,	PUNCT
aijes-5170	19	21	the	the	DET
aijes-5170	19	22	regulations	regulation	NOUN
aijes-5170	19	23	and	and	CCONJ
aijes-5170	19	24	practices	practice	NOUN
aijes-5170	19	25	relative	relative	ADJ
aijes-5170	19	26	to	to	ADP
aijes-5170	19	27	them	they	PRON
aijes-5170	19	28	.	.	PUNCT
aijes-5170	20	1	the	the	DET
aijes-5170	20	2	immediate	immediate	ADJ
aijes-5170	20	3	effect	effect	NOUN
aijes-5170	20	4	of	of	ADP
aijes-5170	20	5	the	the	DET
aijes-5170	20	6	action	action	NOUN
aijes-5170	20	7	of	of	ADP
aijes-5170	20	8	taxation	taxation	NOUN
aijes-5170	20	9	is	be	AUX
aijes-5170	20	10	the	the	DET
aijes-5170	20	11	encumbrance	encumbrance	NOUN
aijes-5170	20	12	of	of	ADP
aijes-5170	20	13	the	the	DET
aijes-5170	20	14	income	income	NOUN
aijes-5170	20	15	of	of	ADP
aijes-5170	20	16	the	the	DET
aijes-5170	20	17	payers	payer	NOUN
aijes-5170	20	18	,	,	PUNCT
aijes-5170	20	19	and	and	CCONJ
aijes-5170	20	20	from	from	ADP
aijes-5170	20	21	this	this	DET
aijes-5170	20	22	perspective	perspective	ADJ
aijes-5170	20	23	taxation	taxation	NOUN
aijes-5170	20	24	creates	create	VERB
aijes-5170	20	25	constraint	constraint	NOUN
aijes-5170	20	26	,	,	PUNCT
aijes-5170	20	27	pressure	pressure	NOUN
aijes-5170	20	28	,	,	PUNCT
aijes-5170	20	29	sacrifice	sacrifice	NOUN
aijes-5170	20	30	for	for	ADP
aijes-5170	20	31	them	they	PRON
aijes-5170	20	32	.	.	PUNCT
aijes-5170	21	1	the	the	DET
aijes-5170	21	2	tax	tax	NOUN
aijes-5170	21	3	is	be	AUX
aijes-5170	21	4	a	a	DET
aijes-5170	21	5	form	form	NOUN
aijes-5170	21	6	of	of	ADP
aijes-5170	21	7	forced	force	VERB
aijes-5170	21	8	collection	collection	NOUN
aijes-5170	21	9	at	at	ADP
aijes-5170	21	10	the	the	DET
aijes-5170	21	11	disposal	disposal	NOUN
aijes-5170	21	12	of	of	ADP
aijes-5170	21	13	the	the	DET
aijes-5170	21	14	state	state	NOUN
aijes-5170	21	15	,	,	PUNCT
aijes-5170	21	16	without	without	ADP
aijes-5170	21	17	direct	direct	ADJ
aijes-5170	21	18	consideration	consideration	NOUN
aijes-5170	21	19	and	and	CCONJ
aijes-5170	21	20	with	with	ADP
aijes-5170	21	21	a	a	DET
aijes-5170	21	22	non	non	ADJ
aijes-5170	21	23	-	-	ADJ
aijes-5170	21	24	refundable	refundable	ADJ
aijes-5170	21	25	title	title	NOUN
aijes-5170	21	26	,	,	PUNCT
aijes-5170	21	27	of	of	ADP
aijes-5170	21	28	a	a	DET
aijes-5170	21	29	part	part	NOUN
aijes-5170	21	30	of	of	ADP
aijes-5170	21	31	the	the	DET
aijes-5170	21	32	income	income	NOUN
aijes-5170	21	33	or	or	CCONJ
aijes-5170	21	34	wealth	wealth	NOUN
aijes-5170	21	35	of	of	ADP
aijes-5170	21	36	natural	natural	ADJ
aijes-5170	21	37	and/or	and/or	CCONJ
aijes-5170	21	38	legal	legal	ADJ
aijes-5170	21	39	persons	person	NOUN
aijes-5170	21	40	,	,	PUNCT
aijes-5170	21	41	in	in	ADP
aijes-5170	21	42	order	order	NOUN
aijes-5170	21	43	to	to	PART
aijes-5170	21	44	cover	cover	VERB
aijes-5170	21	45	some	some	DET
aijes-5170	21	46	public	public	ADJ
aijes-5170	21	47	needs	need	NOUN
aijes-5170	21	48	.	.	PUNCT
aijes-5170	22	1	the	the	DET
aijes-5170	22	2	documentary	documentary	NOUN
aijes-5170	22	3	material	material	NOUN
aijes-5170	22	4	we	we	PRON
aijes-5170	22	5	have	have	AUX
aijes-5170	22	6	referred	refer	VERB
aijes-5170	22	7	to	to	ADP
aijes-5170	22	8	is	be	AUX
aijes-5170	22	9	the	the	DET
aijes-5170	22	10	primary	primary	ADJ
aijes-5170	22	11	legislation	legislation	NOUN
aijes-5170	22	12	we	we	PRON
aijes-5170	22	13	have	have	VERB
aijes-5170	22	14	regarding	regard	VERB
aijes-5170	22	15	the	the	DET
aijes-5170	22	16	direct	direct	ADJ
aijes-5170	22	17	taxation	taxation	NOUN
aijes-5170	22	18	of	of	ADP
aijes-5170	22	19	the	the	DET
aijes-5170	22	20	hospitality	hospitality	NOUN
aijes-5170	22	21	industry	industry	NOUN
aijes-5170	22	22	.	.	PUNCT
aijes-5170	23	1	this	this	DET
aijes-5170	23	2	legislative	legislative	ADJ
aijes-5170	23	3	package	package	NOUN
aijes-5170	23	4	includes	include	VERB
aijes-5170	23	5	:	:	PUNCT
aijes-5170	23	6	law	law	NOUN
aijes-5170	23	7	no	no	NOUN
aijes-5170	23	8	.	.	PUNCT
aijes-5170	24	1	170/2016	170/2016	NUM
aijes-5170	24	2	regarding	regard	VERB
aijes-5170	24	3	the	the	DET
aijes-5170	24	4	specific	specific	ADJ
aijes-5170	24	5	tax	tax	NOUN
aijes-5170	24	6	for	for	ADP
aijes-5170	24	7	certain	certain	ADJ
aijes-5170	24	8	activities	activity	NOUN
aijes-5170	24	9	;	;	PUNCT
aijes-5170	24	10	the	the	DET
aijes-5170	24	11	fiscal	fiscal	ADJ
aijes-5170	24	12	code	code	NOUN
aijes-5170	24	13	approved	approve	VERB
aijes-5170	24	14	by	by	ADP
aijes-5170	24	15	law	law	NOUN
aijes-5170	24	16	no	no	NOUN
aijes-5170	24	17	.	.	PUNCT
aijes-5170	25	1	227/2015	227/2015	NUM
aijes-5170	25	2	;	;	PUNCT
aijes-5170	25	3	omt	omt	PROPN
aijes-5170	25	4	no	no	INTJ
aijes-5170	25	5	.	.	PUNCT
aijes-5170	26	1	264/464/2016	264/464/2016	NUM
aijes-5170	26	2	for	for	ADP
aijes-5170	26	3	the	the	DET
aijes-5170	26	4	approval	approval	NOUN
aijes-5170	26	5	of	of	ADP
aijes-5170	26	6	the	the	DET
aijes-5170	26	7	methodological	methodological	ADJ
aijes-5170	26	8	norms	norm	NOUN
aijes-5170	26	9	for	for	ADP
aijes-5170	26	10	the	the	DET
aijes-5170	26	11	application	application	NOUN
aijes-5170	26	12	of	of	ADP
aijes-5170	26	13	law	law	NOUN
aijes-5170	26	14	no	no	INTJ
aijes-5170	26	15	.	.	PUNCT
aijes-5170	27	1	170/2016	170/2016	NUM
aijes-5170	27	2	regarding	regard	VERB
aijes-5170	27	3	the	the	DET
aijes-5170	27	4	specific	specific	ADJ
aijes-5170	27	5	tax	tax	NOUN
aijes-5170	27	6	of	of	ADP
aijes-5170	27	7	certain	certain	ADJ
aijes-5170	27	8	activities1	activities1	PROPN
aijes-5170	27	9	;	;	PUNCT
aijes-5170	27	10	the	the	DET
aijes-5170	27	11	methods	method	NOUN
aijes-5170	27	12	used	use	VERB
aijes-5170	27	13	by	by	ADP
aijes-5170	27	14	us	we	PRON
aijes-5170	27	15	to	to	PART
aijes-5170	27	16	capture	capture	VERB
aijes-5170	27	17	the	the	DET
aijes-5170	27	18	fiscal	fiscal	ADJ
aijes-5170	27	19	pressure	pressure	NOUN
aijes-5170	27	20	created	create	VERB
aijes-5170	27	21	on	on	ADP
aijes-5170	27	22	economic	economic	ADJ
aijes-5170	27	23	operators	operator	NOUN
aijes-5170	27	24	in	in	ADP
aijes-5170	27	25	the	the	DET
aijes-5170	27	26	hospitality	hospitality	NOUN
aijes-5170	27	27	industry	industry	NOUN
aijes-5170	27	28	sector	sector	NOUN
aijes-5170	27	29	are	be	AUX
aijes-5170	27	30	descriptive	descriptive	ADJ
aijes-5170	27	31	and	and	CCONJ
aijes-5170	27	32	quantitative	quantitative	ADJ
aijes-5170	27	33	,	,	PUNCT
aijes-5170	27	34	relevant	relevant	ADJ
aijes-5170	27	35	in	in	ADP
aijes-5170	27	36	this	this	DET
aijes-5170	27	37	regard	regard	NOUN
aijes-5170	27	38	being	be	AUX
aijes-5170	27	39	the	the	DET
aijes-5170	27	40	indicators	indicator	NOUN
aijes-5170	27	41	of	of	ADP
aijes-5170	27	42	fiscal	fiscal	ADJ
aijes-5170	27	43	pressure	pressure	NOUN
aijes-5170	27	44	.	.	PUNCT
aijes-5170	28	1	we	we	PRON
aijes-5170	28	2	have	have	AUX
aijes-5170	28	3	also	also	ADV
aijes-5170	28	4	used	use	VERB
aijes-5170	28	5	the	the	DET
aijes-5170	28	6	method	method	NOUN
aijes-5170	28	7	of	of	ADP
aijes-5170	28	8	analysis	analysis	NOUN
aijes-5170	28	9	and	and	CCONJ
aijes-5170	28	10	comparison	comparison	NOUN
aijes-5170	28	11	,	,	PUNCT
aijes-5170	28	12	given	give	VERB
aijes-5170	28	13	the	the	DET
aijes-5170	28	14	change	change	NOUN
aijes-5170	28	15	in	in	ADP
aijes-5170	28	16	the	the	DET
aijes-5170	28	17	taxation	taxation	NOUN
aijes-5170	28	18	system	system	NOUN
aijes-5170	28	19	in	in	ADP
aijes-5170	28	20	the	the	DET
aijes-5170	28	21	hospitality	hospitality	NOUN
aijes-5170	28	22	industry	industry	NOUN
aijes-5170	28	23	sector	sector	NOUN
aijes-5170	28	24	,	,	PUNCT
aijes-5170	28	25	through	through	ADP
aijes-5170	28	26	which	which	PRON
aijes-5170	28	27	we	we	PRON
aijes-5170	28	28	will	will	AUX
aijes-5170	28	29	analyze	analyze	VERB
aijes-5170	28	30	and	and	CCONJ
aijes-5170	28	31	compare	compare	VERB
aijes-5170	28	32	the	the	DET
aijes-5170	28	33	taxes	taxis	NOUN
aijes-5170	28	34	owed	owe	VERB
aijes-5170	28	35	today	today	NOUN
aijes-5170	28	36	against	against	ADP
aijes-5170	28	37	those	those	PRON
aijes-5170	28	38	that	that	PRON
aijes-5170	28	39	will	will	AUX
aijes-5170	28	40	follow	follow	VERB
aijes-5170	28	41	starting	start	VERB
aijes-5170	28	42	from	from	ADP
aijes-5170	28	43	the	the	DET
aijes-5170	28	44	financial	financial	ADJ
aijes-5170	28	45	year	year	NOUN
aijes-5170	28	46	2023	2023	NUM
aijes-5170	28	47	.	.	PUNCT
aijes-5170	29	1	the	the	DET
aijes-5170	29	2	tax	tax	NOUN
aijes-5170	29	3	legislation	legislation	NOUN
aijes-5170	29	4	that	that	PRON
aijes-5170	29	5	currently	currently	ADV
aijes-5170	29	6	governs	govern	VERB
aijes-5170	29	7	the	the	DET
aijes-5170	29	8	taxation	taxation	NOUN
aijes-5170	29	9	of	of	ADP
aijes-5170	29	10	earnings	earning	NOUN
aijes-5170	29	11	in	in	ADP
aijes-5170	29	12	the	the	DET
aijes-5170	29	13	hospitality	hospitality	NOUN
aijes-5170	29	14	industry	industry	NOUN
aijes-5170	29	15	is	be	AUX
aijes-5170	29	16	law	law	NOUN
aijes-5170	29	17	no	no	INTJ
aijes-5170	29	18	.	.	PUNCT
aijes-5170	30	1	170/2016	170/2016	NUM
aijes-5170	30	2	regarding	regard	VERB
aijes-5170	30	3	the	the	DET
aijes-5170	30	4	specific	specific	ADJ
aijes-5170	30	5	tax	tax	NOUN
aijes-5170	30	6	.	.	PUNCT
aijes-5170	31	1	it	it	PRON
aijes-5170	31	2	falls	fall	VERB
aijes-5170	31	3	under	under	ADP
aijes-5170	31	4	the	the	DET
aijes-5170	31	5	scope	scope	NOUN
aijes-5170	31	6	of	of	ADP
aijes-5170	31	7	the	the	DET
aijes-5170	31	8	hospitality	hospitality	NOUN
aijes-5170	31	9	industry	industry	NOUN
aijes-5170	31	10	:	:	PUNCT
aijes-5170	31	11	1	1	NUM
aijes-5170	31	12	publicat	publicat	PROPN
aijes-5170	31	13	în	în	PROPN
aijes-5170	31	14	m.o	m.o	PROPN
aijes-5170	31	15	.	.	PUNCT
aijes-5170	32	1	nr	nr	PROPN
aijes-5170	32	2	.	.	PROPN
aijes-5170	32	3	266	266	NUM
aijes-5170	32	4	din	din	VERB
aijes-5170	32	5	14	14	NUM
aijes-5170	32	6	aprilie	aprilie	PROPN
aijes-5170	32	7	2017	2017	NUM
aijes-5170	32	8	;	;	PUNCT
aijes-5170	32	9	specific	specific	ADJ
aijes-5170	32	10	tax	tax	NOUN
aijes-5170	32	11	01.01.2017	01.01.2017	PUNCT
aijes-5170	32	12	–	–	PUNCT
aijes-5170	32	13	31.12.2022	31.12.2022	NUM
aijes-5170	32	14	conditions	condition	NOUN
aijes-5170	32	15	:	:	PUNCT
aijes-5170	32	16	1	1	X
aijes-5170	32	17	.	.	PUNCT
aijes-5170	32	18	to	to	PART
aijes-5170	32	19	have	have	VERB
aijes-5170	32	20	one	one	NUM
aijes-5170	32	21	of	of	ADP
aijes-5170	32	22	the	the	DET
aijes-5170	32	23	caen	caen	PROPN
aijes-5170	32	24	codes	code	NOUN
aijes-5170	32	25	listed	list	VERB
aijes-5170	32	26	below	below	ADP
aijes-5170	32	27	inscribed	inscribe	VERB
aijes-5170	32	28	in	in	ADP
aijes-5170	32	29	the	the	DET
aijes-5170	32	30	constitutive	constitutive	ADJ
aijes-5170	32	31	act	act	NOUN
aijes-5170	32	32	;	;	PUNCT
aijes-5170	32	33	2	2	X
aijes-5170	32	34	.	.	X
aijes-5170	32	35	not	not	PART
aijes-5170	32	36	to	to	PART
aijes-5170	32	37	be	be	AUX
aijes-5170	32	38	in	in	ADP
aijes-5170	32	39	liquidation	liquidation	NOUN
aijes-5170	32	40	procedures	procedure	NOUN
aijes-5170	32	41	,	,	PUNCT
aijes-5170	32	42	according	accord	VERB
aijes-5170	32	43	to	to	ADP
aijes-5170	32	44	the	the	DET
aijes-5170	32	45	law	law	NOUN
aijes-5170	32	46	caen	caen	NOUN
aijes-5170	32	47	27	27	NUM
aijes-5170	32	48	5510	5510	NUM
aijes-5170	32	49	"	"	PUNCT
aijes-5170	32	50	hotels	hotel	NOUN
aijes-5170	32	51	and	and	CCONJ
aijes-5170	32	52	other	other	ADJ
aijes-5170	32	53	similar	similar	ADJ
aijes-5170	32	54	accommodation	accommodation	NOUN
aijes-5170	32	55	facilities	facility	NOUN
aijes-5170	32	56	"	"	PUNCT
aijes-5170	32	57	5520	5520	NUM
aijes-5170	32	58	"	"	PUNCT
aijes-5170	32	59	accommodation	accommodation	NOUN
aijes-5170	32	60	facilities	facility	NOUN
aijes-5170	32	61	for	for	ADP
aijes-5170	32	62	holidays	holiday	NOUN
aijes-5170	32	63	and	and	CCONJ
aijes-5170	32	64	short	short	ADJ
aijes-5170	32	65	periods	period	NOUN
aijes-5170	32	66	"	"	PUNCT
aijes-5170	32	67	5530	5530	NUM
aijes-5170	32	68	"	"	PUNCT
aijes-5170	32	69	caravan	caravan	NOUN
aijes-5170	32	70	parks	park	NOUN
aijes-5170	32	71	,	,	PUNCT
aijes-5170	32	72	campsites	campsite	NOUN
aijes-5170	32	73	and	and	CCONJ
aijes-5170	32	74	camps	camp	NOUN
aijes-5170	32	75	"	"	PUNCT
aijes-5170	32	76	5590	5590	NUM
aijes-5170	32	77	"	"	PUNCT
aijes-5170	32	78	other	other	ADJ
aijes-5170	32	79	accommodation	accommodation	NOUN
aijes-5170	32	80	services	service	NOUN
aijes-5170	32	81	"	"	PUNCT
aijes-5170	32	82	5610	5610	NUM
aijes-5170	32	83	"	"	PUNCT
aijes-5170	32	84	restaurants	restaurant	NOUN
aijes-5170	32	85	"	"	PUNCT
aijes-5170	32	86	5621	5621	NUM
aijes-5170	32	87	"	"	PUNCT
aijes-5170	32	88	food	food	NOUN
aijes-5170	32	89	activities	activity	NOUN
aijes-5170	32	90	(	(	PUNCT
aijes-5170	32	91	catering	catering	NOUN
aijes-5170	32	92	)	)	PUNCT
aijes-5170	32	93	for	for	ADP
aijes-5170	32	94	events	event	NOUN
aijes-5170	32	95	"	"	PUNCT
aijes-5170	32	96	5629	5629	NUM
aijes-5170	32	97	"	"	PUNCT
aijes-5170	32	98	other	other	ADJ
aijes-5170	32	99	food	food	NOUN
aijes-5170	32	100	services	service	NOUN
aijes-5170	32	101	"	"	PUNCT
aijes-5170	32	102	5630	5630	NUM
aijes-5170	32	103	"	"	PUNCT
aijes-5170	32	104	bars	bar	NOUN
aijes-5170	32	105	and	and	CCONJ
aijes-5170	32	106	other	other	ADJ
aijes-5170	32	107	activities	activity	NOUN
aijes-5170	32	108	serving	serve	VERB
aijes-5170	32	109	drinks	drink	NOUN
aijes-5170	32	110	"	"	PUNCT
aijes-5170	32	111	the	the	DET
aijes-5170	32	112	following	follow	VERB
aijes-5170	32	113	criteria	criterion	NOUN
aijes-5170	32	114	were	be	AUX
aijes-5170	32	115	taken	take	VERB
aijes-5170	32	116	into	into	ADP
aijes-5170	32	117	account	account	NOUN
aijes-5170	32	118	when	when	SCONJ
aijes-5170	32	119	establishing	establish	VERB
aijes-5170	32	120	the	the	DET
aijes-5170	32	121	taxable	taxable	ADJ
aijes-5170	32	122	matter	matter	NOUN
aijes-5170	32	123	:	:	PUNCT
aijes-5170	32	124	a.	a.	NOUN
aijes-5170	32	125	useful	useful	ADJ
aijes-5170	32	126	commercial	commercial	ADJ
aijes-5170	32	127	/	/	SYM
aijes-5170	32	128	serving	serve	VERB
aijes-5170	32	129	area	area	NOUN
aijes-5170	32	130	for	for	ADP
aijes-5170	32	131	caen	caen	PROPN
aijes-5170	32	132	codes	code	NOUN
aijes-5170	32	133	5610	5610	NUM
aijes-5170	32	134	"	"	PUNCT
aijes-5170	32	135	restaurants	restaurant	NOUN
aijes-5170	32	136	"	"	PUNCT
aijes-5170	32	137	and	and	CCONJ
aijes-5170	32	138	5630	5630	NUM
aijes-5170	32	139	"	"	PUNCT
aijes-5170	32	140	bars	bar	NOUN
aijes-5170	32	141	and	and	CCONJ
aijes-5170	32	142	other	other	ADJ
aijes-5170	32	143	restaurant	restaurant	NOUN
aijes-5170	32	144	service	service	NOUN
aijes-5170	32	145	activities	activity	NOUN
aijes-5170	32	146	"	"	PUNCT
aijes-5170	32	147	,	,	PUNCT
aijes-5170	32	148	defined	define	VERB
aijes-5170	32	149	as	as	ADP
aijes-5170	32	150	the	the	DET
aijes-5170	32	151	sum	sum	NOUN
aijes-5170	32	152	of	of	ADP
aijes-5170	32	153	the	the	DET
aijes-5170	32	154	areas	area	NOUN
aijes-5170	32	155	of	of	ADP
aijes-5170	32	156	lounges	lounge	NOUN
aijes-5170	32	157	,	,	PUNCT
aijes-5170	32	158	terraces	terrace	NOUN
aijes-5170	32	159	and	and	CCONJ
aijes-5170	32	160	summer	summer	NOUN
aijes-5170	32	161	gardens	garden	NOUN
aijes-5170	32	162	,	,	PUNCT
aijes-5170	32	163	according	accord	VERB
aijes-5170	32	164	to	to	ADP
aijes-5170	32	165	the	the	DET
aijes-5170	32	166	classification	classification	NOUN
aijes-5170	32	167	/	/	SYM
aijes-5170	32	168	authorization	authorization	NOUN
aijes-5170	32	169	certificate	certificate	NOUN
aijes-5170	32	170	;	;	PUNCT
aijes-5170	32	171	b.	b.	PROPN
aijes-5170	32	172	the	the	DET
aijes-5170	32	173	useful	useful	ADJ
aijes-5170	32	174	area	area	NOUN
aijes-5170	32	175	for	for	ADP
aijes-5170	32	176	carrying	carry	VERB
aijes-5170	32	177	out	out	ADP
aijes-5170	32	178	the	the	DET
aijes-5170	32	179	activity	activity	NOUN
aijes-5170	32	180	specific	specific	ADJ
aijes-5170	32	181	to	to	ADP
aijes-5170	32	182	caen	caen	PROPN
aijes-5170	32	183	codes	code	NOUN
aijes-5170	33	1	5621	5621	NUM
aijes-5170	33	2	"	"	PUNCT
aijes-5170	33	3	food	food	NOUN
aijes-5170	33	4	activities	activity	NOUN
aijes-5170	33	5	(	(	PUNCT
aijes-5170	33	6	catering	catering	NOUN
aijes-5170	33	7	)	)	PUNCT
aijes-5170	33	8	for	for	ADP
aijes-5170	33	9	events	event	NOUN
aijes-5170	33	10	"	"	PUNCT
aijes-5170	33	11	,	,	PUNCT
aijes-5170	33	12	5629	5629	NUM
aijes-5170	33	13	"	"	PUNCT
aijes-5170	33	14	other	other	ADJ
aijes-5170	33	15	food	food	NOUN
aijes-5170	33	16	services	service	NOUN
aijes-5170	33	17	n.e.c	n.e.c	ADJ
aijes-5170	33	18	.	.	PUNCT
aijes-5170	33	19	"	"	PUNCT
aijes-5170	33	20	,	,	PUNCT
aijes-5170	33	21	defined	define	VERB
aijes-5170	33	22	as	as	ADP
aijes-5170	33	23	the	the	DET
aijes-5170	33	24	total	total	ADJ
aijes-5170	33	25	built	build	VERB
aijes-5170	33	26	area	area	NOUN
aijes-5170	33	27	,	,	PUNCT
aijes-5170	33	28	according	accord	VERB
aijes-5170	33	29	to	to	ADP
aijes-5170	33	30	the	the	DET
aijes-5170	33	31	classification	classification	NOUN
aijes-5170	33	32	/	/	SYM
aijes-5170	33	33	authorization	authorization	NOUN
aijes-5170	33	34	certificate	certificate	NOUN
aijes-5170	33	35	.	.	PUNCT
aijes-5170	34	1	determination	determination	NOUN
aijes-5170	34	2	of	of	ADP
aijes-5170	34	3	tax	tax	NOUN
aijes-5170	34	4	for	for	ADP
aijes-5170	34	5	restaurants	restaurant	NOUN
aijes-5170	34	6	payers	payer	NOUN
aijes-5170	34	7	:	:	PUNCT
aijes-5170	34	8	restaurants	restaurant	NOUN
aijes-5170	34	9	,	,	PUNCT
aijes-5170	34	10	catering	catering	NOUN
aijes-5170	34	11	,	,	PUNCT
aijes-5170	34	12	other	other	ADJ
aijes-5170	34	13	public	public	ADJ
aijes-5170	34	14	food	food	NOUN
aijes-5170	34	15	services	service	NOUN
aijes-5170	34	16	calculation	calculation	NOUN
aijes-5170	34	17	formula	formula	NOUN
aijes-5170	34	18	:	:	PUNCT
aijes-5170	34	19	unde	unde	ADV
aijes-5170	34	20	:	:	PUNCT
aijes-5170	34	21	k	k	X
aijes-5170	34	22	=	=	SYM
aijes-5170	34	23	1400	1400	NUM
aijes-5170	34	24	,	,	PUNCT
aijes-5170	34	25	valoarea	valoarea	NOUN
aijes-5170	34	26	impozitului	impozitului	PROPN
aijes-5170	34	27	standard	standard	PROPN
aijes-5170	34	28	(	(	PUNCT
aijes-5170	34	29	lei	lei	PROPN
aijes-5170	34	30	)	)	PUNCT
aijes-5170	34	31	;	;	PUNCT
aijes-5170	34	32	x	x	SYM
aijes-5170	35	1	=	=	PUNCT
aijes-5170	35	2	variabilă	variabilă	NOUN
aijes-5170	35	3	în	în	PROPN
aijes-5170	35	4	funcție	funcție	PROPN
aijes-5170	35	5	de	de	X
aijes-5170	35	6	rangul	rangul	PROPN
aijes-5170	35	7	localității	localității	ADV
aijes-5170	35	8	;	;	PUNCT
aijes-5170	35	9	y	y	PROPN
aijes-5170	35	10	=	=	PUNCT
aijes-5170	35	11	variabilă	variabilă	PROPN
aijes-5170	35	12	în	în	PROPN
aijes-5170	35	13	funcție	funcție	NOUN
aijes-5170	35	14	de	de	NOUN
aijes-5170	35	15	suprafața	suprafața	NOUN
aijes-5170	35	16	utilă	utilă	PROPN
aijes-5170	35	17	comercială	comercială	PROPN
aijes-5170	35	18	de	de	X
aijes-5170	35	19	desfășurare	desfășurare	PROPN
aijes-5170	35	20	a	a	DET
aijes-5170	35	21	activității	activității	ADJ
aijes-5170	35	22	;	;	PUNCT
aijes-5170	35	23	z	z	NOUN
aijes-5170	35	24	=	=	SYM
aijes-5170	35	25	coeficient	coeficient	NOUN
aijes-5170	35	26	de	de	X
aijes-5170	35	27	sezonalitate	sezonalitate	NOUN
aijes-5170	35	28	;	;	PUNCT
aijes-5170	35	29	q	q	SYM
aijes-5170	36	1	=	=	SYM
aijes-5170	36	2	0,9	0,9	NUM
aijes-5170	36	3	și	și	NOUN
aijes-5170	36	4	reprezintă	reprezintă	PROPN
aijes-5170	36	5	coeficient	coeficient	PROPN
aijes-5170	36	6	de	de	X
aijes-5170	36	7	ajustare	ajustare	PROPN
aijes-5170	36	8	pentru	pentru	PROPN
aijes-5170	36	9	spațiu	spațiu	PROPN
aijes-5170	36	10	tehnic	tehnic	X
aijes-5170	36	11	.	.	PUNCT
aijes-5170	36	12	table	table	NOUN
aijes-5170	36	13	no	no	INTJ
aijes-5170	36	14	.	.	NOUN
aijes-5170	36	15	1	1	X
aijes-5170	36	16	.	.	X
aijes-5170	36	17	seasonality	seasonality	NOUN
aijes-5170	36	18	coefficients	coefficient	NOUN
aijes-5170	36	19	and	and	CCONJ
aijes-5170	36	20	the	the	DET
aijes-5170	36	21	locality	locality	NOUN
aijes-5170	36	22	rank	rank	NOUN
aijes-5170	36	23	variable	variable	NOUN
aijes-5170	36	24	for	for	ADP
aijes-5170	36	25	a	a	DET
aijes-5170	36	26	restaurant	restaurant	NOUN
aijes-5170	36	27	seasonality	seasonality	NOUN
aijes-5170	36	28	coefficient	coefficient	NOUN
aijes-5170	36	29	–	–	PUNCT
aijes-5170	36	30	z	z	NOUN
aijes-5170	36	31	bucurești	bucurești	VERB
aijes-5170	36	32	,	,	PUNCT
aijes-5170	36	33	brașov	brașov	ADJ
aijes-5170	36	34	,	,	PUNCT
aijes-5170	36	35	cluj	cluj	NOUN
aijes-5170	36	36	-	-	PUNCT
aijes-5170	36	37	napoca	napoca	PROPN
aijes-5170	36	38	,	,	PUNCT
aijes-5170	36	39	craiova	craiova	PROPN
aijes-5170	36	40	,	,	PUNCT
aijes-5170	36	41	iași	iași	ADJ
aijes-5170	36	42	,	,	PUNCT
aijes-5170	36	43	constanța	constanța	ADJ
aijes-5170	36	44	,	,	PUNCT
aijes-5170	36	45	ploiești	ploiești	ADJ
aijes-5170	36	46	,	,	PUNCT
aijes-5170	36	47	sibiu	sibiu	NOUN
aijes-5170	36	48	,	,	PUNCT
aijes-5170	36	49	timișoara	timișoara	PROPN
aijes-5170	36	50	0,45	0,45	NUM
aijes-5170	36	51	towns	town	NOUN
aijes-5170	36	52	,	,	PUNCT
aijes-5170	36	53	cities	city	NOUN
aijes-5170	36	54	0,35	0,35	NOUN
aijes-5170	36	55	tourist	tourist	NOUN
aijes-5170	36	56	resorts	resort	NOUN
aijes-5170	36	57	of	of	ADP
aijes-5170	36	58	national	national	ADJ
aijes-5170	36	59	interest	interest	NOUN
aijes-5170	36	60	0,3	0,3	NUM
aijes-5170	36	61	villages	village	NOUN
aijes-5170	36	62	,	,	PUNCT
aijes-5170	36	63	communes	commune	NOUN
aijes-5170	36	64	and	and	CCONJ
aijes-5170	36	65	tourist	tourist	NOUN
aijes-5170	36	66	resorts	resort	NOUN
aijes-5170	36	67	of	of	ADP
aijes-5170	36	68	local	local	ADJ
aijes-5170	36	69	interest	interest	NOUN
aijes-5170	36	70	0,1	0,1	NUM
aijes-5170	36	71	variable	variable	ADJ
aijes-5170	36	72	according	accord	VERB
aijes-5170	36	73	to	to	ADP
aijes-5170	36	74	the	the	DET
aijes-5170	36	75	rank	rank	NOUN
aijes-5170	36	76	of	of	ADP
aijes-5170	36	77	the	the	DET
aijes-5170	36	78	locality	locality	NOUN
aijes-5170	36	79	x	x	PUNCT
aijes-5170	36	80	bucurești	bucurești	PROPN
aijes-5170	36	81	zona	zona	PROPN
aijes-5170	36	82	a	a	DET
aijes-5170	36	83	17,0	17,0	PROPN
aijes-5170	36	84	zona	zona	PROPN
aijes-5170	36	85	b	b	PROPN
aijes-5170	37	1	16,0	16,0	PROPN
aijes-5170	37	2	zona	zona	PROPN
aijes-5170	37	3	c	c	PROPN
aijes-5170	37	4	15,0	15,0	PROPN
aijes-5170	37	5	isa	isa	PROPN
aijes-5170	37	6	/	/	SYM
aijes-5170	37	7	unitate	unitate	NOUN
aijes-5170	37	8	=	=	SYM
aijes-5170	37	9	k	k	NOUN
aijes-5170	37	10	x	x	X
aijes-5170	37	11	(	(	PUNCT
aijes-5170	37	12	x	x	X
aijes-5170	37	13	+	+	NUM
aijes-5170	37	14	y	y	PROPN
aijes-5170	37	15	x	x	X
aijes-5170	37	16	q	q	X
aijes-5170	37	17	)	)	PUNCT
aijes-5170	37	18	x	x	SYM
aijes-5170	37	19	z	z	NOUN
aijes-5170	37	20	https://www.flickr.com/photos/phil_fry/6897803087/	https://www.flickr.com/photos/phil_fry/6897803087/	PART
aijes-5170	37	21	https://creativecommons.org/licenses/by-nc-nd/3.0/	https://creativecommons.org/licenses/by-nc-nd/3.0/	PROPN
aijes-5170	37	22	https://creativecommons.org/licenses/by-nc-nd/3.0/	https://creativecommons.org/licenses/by-nc-nd/3.0/	PROPN
aijes-5170	37	23	https://www.sgfoodonfoot.com/2017/05/jade-restaurant-fullerton-hotel.html	https://www.sgfoodonfoot.com/2017/05/jade-restaurant-fullerton-hotel.html	PROPN
aijes-5170	37	24	https://creativecommons.org/licenses/by-nc-nd/3.0/	https://creativecommons.org/licenses/by-nc-nd/3.0/	PROPN
aijes-5170	37	25	https://www.vedeteblog.com/2018/11/top-instagram-locuri-de-iesit-din.html	https://www.vedeteblog.com/2018/11/top-instagram-locuri-de-iesit-din.html	PROPN
aijes-5170	38	1	https://creativecommons.org/licenses/by-nc-nd/3.0/	https://creativecommons.org/licenses/by-nc-nd/3.0/	PROPN
aijes-5170	38	2	https://creativecommons.org/licenses/by-nc-nd/3.0/	https://creativecommons.org/licenses/by-nc-nd/3.0/	PROPN
aijes-5170	38	3	28	28	PROPN
aijes-5170	38	4	zona	zona	PROPN
aijes-5170	38	5	d	d	PROPN
aijes-5170	38	6	13,5	13,5	NUM
aijes-5170	38	7	8	8	NUM
aijes-5170	38	8	poli	poli	PROPN
aijes-5170	38	9	(	(	PUNCT
aijes-5170	38	10	brașov	brașov	ADJ
aijes-5170	38	11	,	,	PUNCT
aijes-5170	38	12	cluj	cluj	NOUN
aijes-5170	38	13	-	-	PUNCT
aijes-5170	38	14	napoca	napoca	NOUN
aijes-5170	38	15	,	,	PUNCT
aijes-5170	38	16	constanța	constanța	PROPN
aijes-5170	38	17	,	,	PUNCT
aijes-5170	38	18	craiova	craiova	PROPN
aijes-5170	38	19	,	,	PUNCT
aijes-5170	38	20	iași	iași	ADJ
aijes-5170	38	21	,	,	PUNCT
aijes-5170	38	22	ploiești	ploiești	ADJ
aijes-5170	38	23	,	,	PUNCT
aijes-5170	38	24	sibiu	sibiu	NOUN
aijes-5170	38	25	,	,	PUNCT
aijes-5170	38	26	timișoara	timișoara	PROPN
aijes-5170	38	27	)	)	PUNCT
aijes-5170	38	28	zona	zona	PROPN
aijes-5170	38	29	a	a	DET
aijes-5170	38	30	15,0	15,0	PROPN
aijes-5170	38	31	zona	zona	PROPN
aijes-5170	38	32	b	b	PROPN
aijes-5170	38	33	14,0	14,0	PROPN
aijes-5170	38	34	zona	zona	PROPN
aijes-5170	38	35	c	c	PROPN
aijes-5170	38	36	13,0	13,0	NUM
aijes-5170	38	37	zona	zona	PROPN
aijes-5170	38	38	d	d	PROPN
aijes-5170	38	39	11,5	11,5	NUM
aijes-5170	38	40	towns	town	NOUN
aijes-5170	38	41	zona	zona	X
aijes-5170	38	42	a	a	DET
aijes-5170	38	43	13,0	13,0	PROPN
aijes-5170	38	44	zona	zona	PROPN
aijes-5170	38	45	b	b	PROPN
aijes-5170	38	46	11,0	11,0	PROPN
aijes-5170	38	47	zona	zona	PROPN
aijes-5170	38	48	c	c	PROPN
aijes-5170	38	49	9,0	9,0	PROPN
aijes-5170	38	50	zona	zona	PROPN
aijes-5170	38	51	d	d	SYM
aijes-5170	38	52	7,0	7,0	NUM
aijes-5170	38	53	cities	city	NOUN
aijes-5170	38	54	5,0	5,0	NUM
aijes-5170	38	55	resorts	resort	NOUN
aijes-5170	38	56	5,0	5,0	NUM
aijes-5170	38	57	commune	commune	NOUN
aijes-5170	38	58	3,0	3,0	NUM
aijes-5170	38	59	table	table	NOUN
aijes-5170	38	60	no	no	INTJ
aijes-5170	38	61	.	.	NOUN
aijes-5170	38	62	2	2	X
aijes-5170	38	63	.	.	X
aijes-5170	39	1	the	the	DET
aijes-5170	39	2	variable	variable	ADJ
aijes-5170	39	3	usable	usable	ADJ
aijes-5170	39	4	area	area	NOUN
aijes-5170	39	5	for	for	ADP
aijes-5170	39	6	a	a	DET
aijes-5170	39	7	restaurant	restaurant	NOUN
aijes-5170	39	8	the	the	DET
aijes-5170	39	9	area	area	NOUN
aijes-5170	39	10	between	between	ADP
aijes-5170	39	11	variable	variable	NOUN
aijes-5170	39	12	depending	depend	VERB
aijes-5170	39	13	on	on	ADP
aijes-5170	39	14	the	the	DET
aijes-5170	39	15	useful	useful	ADJ
aijes-5170	39	16	area	area	NOUN
aijes-5170	39	17	of	of	ADP
aijes-5170	39	18	the	the	DET
aijes-5170	39	19	location	location	NOUN
aijes-5170	39	20	(	(	PUNCT
aijes-5170	39	21	"	"	PUNCT
aijes-5170	39	22	y	y	ADJ
aijes-5170	39	23	"	"	PUNCT
aijes-5170	39	24	variable	variable	NOUN
aijes-5170	39	25	)	)	PUNCT
aijes-5170	39	26	0	0	NUM
aijes-5170	40	1	mp	mp	PROPN
aijes-5170	40	2	–	–	PUNCT
aijes-5170	40	3	30	30	NUM
aijes-5170	40	4	mp	mp	PROPN
aijes-5170	40	5	2,0	2,0	NUM
aijes-5170	40	6	31	31	NUM
aijes-5170	40	7	mp	mp	NOUN
aijes-5170	40	8	–	–	PUNCT
aijes-5170	40	9	50	50	NUM
aijes-5170	40	10	mp	mp	NOUN
aijes-5170	40	11	7,0	7,0	NUM
aijes-5170	40	12	51	51	NUM
aijes-5170	40	13	mp	mp	NOUN
aijes-5170	40	14	–	–	PUNCT
aijes-5170	40	15	70	70	NUM
aijes-5170	40	16	mp	mp	NOUN
aijes-5170	40	17	12,0	12,0	PROPN
aijes-5170	40	18	71	71	NUM
aijes-5170	40	19	mp	mp	NOUN
aijes-5170	40	20	–	–	PUNCT
aijes-5170	40	21	90	90	NUM
aijes-5170	40	22	mp	mp	NOUN
aijes-5170	40	23	16,0	16,0	PROPN
aijes-5170	40	24	91	91	NUM
aijes-5170	40	25	mp	mp	NOUN
aijes-5170	40	26	–	–	PUNCT
aijes-5170	40	27	120	120	NUM
aijes-5170	40	28	mp	mp	PROPN
aijes-5170	40	29	21,0	21,0	NUM
aijes-5170	40	30	121	121	NUM
aijes-5170	40	31	mp	mp	NOUN
aijes-5170	40	32	–	–	PUNCT
aijes-5170	40	33	160	160	NUM
aijes-5170	40	34	mp	mp	NOUN
aijes-5170	40	35	29,0	29,0	NUM
aijes-5170	40	36	161	161	NUM
aijes-5170	40	37	mp	mp	NOUN
aijes-5170	40	38	–	–	PUNCT
aijes-5170	40	39	200	200	NUM
aijes-5170	40	40	mp	mp	NOUN
aijes-5170	40	41	38,0	38,0	NUM
aijes-5170	40	42	201	201	NUM
aijes-5170	40	43	mp	mp	NOUN
aijes-5170	40	44	–	–	PUNCT
aijes-5170	40	45	240	240	NUM
aijes-5170	40	46	mp	mp	NOUN
aijes-5170	40	47	47,0	47,0	PROPN
aijes-5170	40	48	241	241	NUM
aijes-5170	40	49	mp	mp	PROPN
aijes-5170	40	50	–	–	PUNCT
aijes-5170	40	51	300	300	NUM
aijes-5170	40	52	mp	mp	NOUN
aijes-5170	40	53	58,0	58,0	NUM
aijes-5170	40	54	301	301	NUM
aijes-5170	40	55	mp	mp	NOUN
aijes-5170	40	56	–	–	PUNCT
aijes-5170	40	57	400	400	NUM
aijes-5170	40	58	mp	mp	NOUN
aijes-5170	40	59	75,0	75,0	NUM
aijes-5170	40	60	401	401	NUM
aijes-5170	40	61	mp	mp	NOUN
aijes-5170	40	62	–	–	PUNCT
aijes-5170	40	63	500	500	NUM
aijes-5170	40	64	mp	mp	NOUN
aijes-5170	40	65	80,0	80,0	NUM
aijes-5170	40	66	501	501	NUM
aijes-5170	40	67	mp	mp	NOUN
aijes-5170	40	68	–	–	PUNCT
aijes-5170	40	69	600	600	NUM
aijes-5170	40	70	mp	mp	NOUN
aijes-5170	40	71	85,0	85,0	NUM
aijes-5170	40	72	601	601	NUM
aijes-5170	40	73	mp	mp	NOUN
aijes-5170	40	74	–	–	PUNCT
aijes-5170	40	75	700	700	NUM
aijes-5170	40	76	mp	mp	PROPN
aijes-5170	40	77	90,0	90,0	NOUN
aijes-5170	40	78	701	701	NUM
aijes-5170	40	79	mp	mp	NOUN
aijes-5170	40	80	–	–	PUNCT
aijes-5170	40	81	800	800	NUM
aijes-5170	40	82	mp	mp	PROPN
aijes-5170	40	83	95,0	95,0	PROPN
aijes-5170	40	84	peste	peste	PROPN
aijes-5170	40	85	801	801	NUM
aijes-5170	40	86	mp	mp	NOUN
aijes-5170	40	87	105,0	105,0	NUM
aijes-5170	40	88	determination	determination	NOUN
aijes-5170	40	89	of	of	ADP
aijes-5170	40	90	tax	tax	NOUN
aijes-5170	40	91	for	for	ADP
aijes-5170	40	92	bars	bar	NOUN
aijes-5170	40	93	and	and	CCONJ
aijes-5170	40	94	other	other	ADJ
aijes-5170	40	95	activities	activity	NOUN
aijes-5170	40	96	serving	serve	VERB
aijes-5170	40	97	drinks	drink	NOUN
aijes-5170	40	98	payers	payer	NOUN
aijes-5170	40	99	:	:	PUNCT
aijes-5170	40	100	restaurants	restaurant	NOUN
aijes-5170	40	101	,	,	PUNCT
aijes-5170	40	102	catering	catering	NOUN
aijes-5170	40	103	,	,	PUNCT
aijes-5170	40	104	other	other	ADJ
aijes-5170	40	105	public	public	ADJ
aijes-5170	40	106	food	food	NOUN
aijes-5170	40	107	services	service	NOUN
aijes-5170	40	108	calculation	calculation	NOUN
aijes-5170	40	109	formula	formula	NOUN
aijes-5170	40	110	:	:	PUNCT
aijes-5170	40	111	unde	unde	ADV
aijes-5170	40	112	:	:	PUNCT
aijes-5170	40	113	k	k	X
aijes-5170	40	114	=	=	SYM
aijes-5170	40	115	900	900	NUM
aijes-5170	40	116	,	,	PUNCT
aijes-5170	40	117	valoarea	valoarea	NOUN
aijes-5170	40	118	impozitului	impozitului	PROPN
aijes-5170	40	119	standard	standard	PROPN
aijes-5170	40	120	(	(	PUNCT
aijes-5170	40	121	lei	lei	PROPN
aijes-5170	40	122	)	)	PUNCT
aijes-5170	40	123	;	;	PUNCT
aijes-5170	40	124	x	x	SYM
aijes-5170	41	1	=	=	PUNCT
aijes-5170	41	2	variabilă	variabilă	NOUN
aijes-5170	41	3	în	în	PROPN
aijes-5170	41	4	funcție	funcție	PROPN
aijes-5170	41	5	de	de	X
aijes-5170	41	6	rangul	rangul	PROPN
aijes-5170	41	7	localității	localității	ADV
aijes-5170	41	8	;	;	PUNCT
aijes-5170	41	9	y	y	PROPN
aijes-5170	41	10	=	=	PUNCT
aijes-5170	41	11	variabilă	variabilă	PROPN
aijes-5170	41	12	în	în	PROPN
aijes-5170	41	13	funcție	funcție	NOUN
aijes-5170	41	14	de	de	X
aijes-5170	41	15	suprafața	suprafața	PROPN
aijes-5170	41	16	utilă	utilă	PROPN
aijes-5170	41	17	comercială	comercială	PROPN
aijes-5170	41	18	/	/	SYM
aijes-5170	41	19	de	de	X
aijes-5170	41	20	servire	servire	PROPN
aijes-5170	41	21	/	/	SYM
aijes-5170	41	22	de	de	X
aijes-5170	41	23	desfășurare	desfășurare	NOUN
aijes-5170	41	24	a	a	DET
aijes-5170	41	25	activității	activității	ADJ
aijes-5170	41	26	;	;	PUNCT
aijes-5170	41	27	z	z	NOUN
aijes-5170	41	28	=	=	SYM
aijes-5170	41	29	coeficient	coeficient	NOUN
aijes-5170	41	30	de	de	X
aijes-5170	41	31	sezonalitate	sezonalitate	NOUN
aijes-5170	41	32	;	;	PUNCT
aijes-5170	41	33	q	q	SYM
aijes-5170	41	34	=	=	SYM
aijes-5170	41	35	0,9	0,9	NUM
aijes-5170	41	36	și	și	NOUN
aijes-5170	41	37	reprezintă	reprezintă	PROPN
aijes-5170	41	38	coeficient	coeficient	PROPN
aijes-5170	41	39	de	de	X
aijes-5170	41	40	ajustare	ajustare	PROPN
aijes-5170	41	41	pentru	pentru	PROPN
aijes-5170	41	42	spațiu	spațiu	NOUN
aijes-5170	41	43	.	.	PUNCT
aijes-5170	42	1	table	table	NOUN
aijes-5170	43	1	no	no	INTJ
aijes-5170	43	2	.	.	NOUN
aijes-5170	44	1	3	3	X
aijes-5170	44	2	.	.	X
aijes-5170	44	3	seasonality	seasonality	NOUN
aijes-5170	44	4	coefficients	coefficient	NOUN
aijes-5170	44	5	and	and	CCONJ
aijes-5170	44	6	the	the	DET
aijes-5170	44	7	locality	locality	NOUN
aijes-5170	44	8	rank	rank	NOUN
aijes-5170	44	9	variable	variable	NOUN
aijes-5170	44	10	for	for	ADP
aijes-5170	44	11	a	a	DET
aijes-5170	44	12	bar	bar	NOUN
aijes-5170	44	13	seasonality	seasonality	NOUN
aijes-5170	44	14	coefficient	coefficient	NOUN
aijes-5170	44	15	–	–	PUNCT
aijes-5170	44	16	z	z	NOUN
aijes-5170	44	17	bucurești	bucurești	PROPN
aijes-5170	44	18	,	,	PUNCT
aijes-5170	44	19	brașov	brașov	ADJ
aijes-5170	44	20	,	,	PUNCT
aijes-5170	44	21	clujnapoca	clujnapoca	NOUN
aijes-5170	44	22	,	,	PUNCT
aijes-5170	44	23	craiova	craiova	PROPN
aijes-5170	44	24	,	,	PUNCT
aijes-5170	44	25	iași	iași	ADJ
aijes-5170	44	26	,	,	PUNCT
aijes-5170	44	27	constanța	constanța	ADJ
aijes-5170	44	28	,	,	PUNCT
aijes-5170	44	29	ploiești	ploiești	ADJ
aijes-5170	44	30	,	,	PUNCT
aijes-5170	44	31	sibiu	sibiu	NOUN
aijes-5170	44	32	,	,	PUNCT
aijes-5170	44	33	timișoara	timișoara	PROPN
aijes-5170	44	34	0,45	0,45	NUM
aijes-5170	44	35	towns	town	NOUN
aijes-5170	44	36	,	,	PUNCT
aijes-5170	44	37	cities	city	NOUN
aijes-5170	44	38	0,35	0,35	NOUN
aijes-5170	44	39	tourist	tourist	NOUN
aijes-5170	44	40	resorts	resort	NOUN
aijes-5170	44	41	of	of	ADP
aijes-5170	44	42	national	national	ADJ
aijes-5170	44	43	interest	interest	NOUN
aijes-5170	44	44	0,3	0,3	NUM
aijes-5170	44	45	villages	village	NOUN
aijes-5170	44	46	,	,	PUNCT
aijes-5170	44	47	communes	commune	NOUN
aijes-5170	44	48	and	and	CCONJ
aijes-5170	44	49	tourist	tourist	NOUN
aijes-5170	44	50	resorts	resort	NOUN
aijes-5170	44	51	of	of	ADP
aijes-5170	44	52	local	local	ADJ
aijes-5170	44	53	interest	interest	NOUN
aijes-5170	44	54	0,1	0,1	NUM
aijes-5170	44	55	the	the	DET
aijes-5170	44	56	variable	variable	NOUN
aijes-5170	44	57	depending	depend	VERB
aijes-5170	44	58	on	on	ADP
aijes-5170	44	59	the	the	DET
aijes-5170	44	60	rank	rank	NOUN
aijes-5170	44	61	of	of	ADP
aijes-5170	44	62	the	the	DET
aijes-5170	44	63	locality	locality	NOUN
aijes-5170	44	64	x	x	PUNCT
aijes-5170	44	65	isa	isa	VERB
aijes-5170	44	66	/	/	SYM
aijes-5170	44	67	unitate	unitate	NOUN
aijes-5170	44	68	=	=	SYM
aijes-5170	44	69	k	k	NOUN
aijes-5170	44	70	x	x	X
aijes-5170	44	71	(	(	PUNCT
aijes-5170	44	72	x	x	X
aijes-5170	45	1	+	+	NUM
aijes-5170	45	2	y	y	PROPN
aijes-5170	45	3	x	x	X
aijes-5170	45	4	q	q	X
aijes-5170	45	5	)	)	PUNCT
aijes-5170	45	6	x	x	SYM
aijes-5170	45	7	z	z	NOUN
aijes-5170	45	8	29	29	NUM
aijes-5170	45	9	bucurești	bucurești	VERB
aijes-5170	45	10	zona	zona	PROPN
aijes-5170	45	11	a	a	DET
aijes-5170	45	12	16,0	16,0	PROPN
aijes-5170	45	13	zona	zona	PROPN
aijes-5170	45	14	b	b	PROPN
aijes-5170	46	1	15,0	15,0	PROPN
aijes-5170	46	2	zona	zona	PROPN
aijes-5170	46	3	c	c	PROPN
aijes-5170	46	4	14,0	14,0	PROPN
aijes-5170	46	5	zona	zona	PROPN
aijes-5170	46	6	d	d	PROPN
aijes-5170	46	7	12,5	12,5	NUM
aijes-5170	46	8	8	8	NUM
aijes-5170	46	9	poli	poli	PROPN
aijes-5170	46	10	(	(	PUNCT
aijes-5170	46	11	brașov	brașov	ADJ
aijes-5170	46	12	,	,	PUNCT
aijes-5170	46	13	cluj	cluj	NOUN
aijes-5170	46	14	-	-	PUNCT
aijes-5170	46	15	napoca	napoca	NOUN
aijes-5170	46	16	,	,	PUNCT
aijes-5170	46	17	constanța	constanța	PROPN
aijes-5170	46	18	,	,	PUNCT
aijes-5170	46	19	craiova	craiova	PROPN
aijes-5170	46	20	,	,	PUNCT
aijes-5170	46	21	iași	iași	ADJ
aijes-5170	46	22	,	,	PUNCT
aijes-5170	46	23	ploiești	ploiești	ADJ
aijes-5170	46	24	,	,	PUNCT
aijes-5170	46	25	sibiu	sibiu	NOUN
aijes-5170	46	26	,	,	PUNCT
aijes-5170	46	27	timișoara	timișoara	PROPN
aijes-5170	46	28	)	)	PUNCT
aijes-5170	46	29	zona	zona	PROPN
aijes-5170	46	30	a	a	DET
aijes-5170	46	31	14,0	14,0	PROPN
aijes-5170	46	32	zona	zona	PROPN
aijes-5170	46	33	b	b	PROPN
aijes-5170	46	34	13,0	13,0	NUM
aijes-5170	46	35	zona	zona	PROPN
aijes-5170	46	36	c	c	PROPN
aijes-5170	46	37	12,0	12,0	PROPN
aijes-5170	46	38	zona	zona	PROPN
aijes-5170	46	39	d	d	PROPN
aijes-5170	46	40	11,0	11,0	PROPN
aijes-5170	46	41	town	town	PROPN
aijes-5170	46	42	zona	zona	PROPN
aijes-5170	46	43	a	a	DET
aijes-5170	46	44	12,5	12,5	NUM
aijes-5170	46	45	zona	zona	PROPN
aijes-5170	46	46	b	b	PROPN
aijes-5170	46	47	10,0	10,0	PROPN
aijes-5170	46	48	zona	zona	PROPN
aijes-5170	46	49	c	c	PROPN
aijes-5170	46	50	8,0	8,0	NUM
aijes-5170	46	51	zona	zona	PROPN
aijes-5170	46	52	d	d	PROPN
aijes-5170	46	53	4,0	4,0	NUM
aijes-5170	46	54	city	city	NOUN
aijes-5170	46	55	2,0	2,0	NUM
aijes-5170	46	56	resorts	resort	VERB
aijes-5170	46	57	2,0	2,0	NUM
aijes-5170	46	58	commune	commune	NOUN
aijes-5170	46	59	0,4	0,4	NUM
aijes-5170	46	60	table	table	NOUN
aijes-5170	46	61	no	no	INTJ
aijes-5170	46	62	.	.	NOUN
aijes-5170	46	63	4	4	X
aijes-5170	46	64	.	.	X
aijes-5170	47	1	the	the	DET
aijes-5170	47	2	useful	useful	ADJ
aijes-5170	47	3	surface	surface	NOUN
aijes-5170	47	4	variable	variable	NOUN
aijes-5170	47	5	for	for	ADP
aijes-5170	47	6	a	a	DET
aijes-5170	47	7	bar	bar	NOUN
aijes-5170	47	8	the	the	DET
aijes-5170	47	9	area	area	NOUN
aijes-5170	47	10	between	between	ADP
aijes-5170	47	11	variable	variable	NOUN
aijes-5170	47	12	depending	depend	VERB
aijes-5170	47	13	on	on	ADP
aijes-5170	47	14	the	the	DET
aijes-5170	47	15	useful	useful	ADJ
aijes-5170	47	16	area	area	NOUN
aijes-5170	47	17	of	of	ADP
aijes-5170	47	18	the	the	DET
aijes-5170	47	19	location	location	NOUN
aijes-5170	47	20	(	(	PUNCT
aijes-5170	47	21	"	"	PUNCT
aijes-5170	47	22	y	y	ADJ
aijes-5170	47	23	"	"	PUNCT
aijes-5170	47	24	variable	variable	NOUN
aijes-5170	47	25	)	)	PUNCT
aijes-5170	47	26	0	0	NUM
aijes-5170	48	1	mp	mp	PROPN
aijes-5170	48	2	–	–	PUNCT
aijes-5170	48	3	30	30	NUM
aijes-5170	48	4	mp	mp	PROPN
aijes-5170	48	5	2,0	2,0	NUM
aijes-5170	48	6	31	31	NUM
aijes-5170	48	7	mp	mp	NOUN
aijes-5170	48	8	–	–	PUNCT
aijes-5170	48	9	50	50	NUM
aijes-5170	48	10	mp	mp	NOUN
aijes-5170	48	11	4,0	4,0	NUM
aijes-5170	48	12	51	51	NUM
aijes-5170	48	13	mp	mp	NOUN
aijes-5170	48	14	–	–	PUNCT
aijes-5170	48	15	70	70	NUM
aijes-5170	48	16	mp	mp	PROPN
aijes-5170	48	17	6,0	6,0	NUM
aijes-5170	48	18	71	71	NUM
aijes-5170	48	19	mp	mp	NOUN
aijes-5170	48	20	–	–	PUNCT
aijes-5170	48	21	90	90	NUM
aijes-5170	48	22	mp	mp	NOUN
aijes-5170	48	23	8,0	8,0	NUM
aijes-5170	48	24	91	91	NUM
aijes-5170	48	25	mp	mp	NOUN
aijes-5170	48	26	–	–	PUNCT
aijes-5170	48	27	120	120	NUM
aijes-5170	48	28	mp	mp	PROPN
aijes-5170	48	29	10,0	10,0	NUM
aijes-5170	48	30	121	121	NUM
aijes-5170	48	31	mp	mp	NOUN
aijes-5170	48	32	–	–	PUNCT
aijes-5170	48	33	160	160	NUM
aijes-5170	48	34	mp	mp	NOUN
aijes-5170	48	35	14,0	14,0	NUM
aijes-5170	48	36	161	161	NUM
aijes-5170	48	37	mp	mp	NOUN
aijes-5170	48	38	–	–	PUNCT
aijes-5170	48	39	200	200	NUM
aijes-5170	48	40	mp	mp	NOUN
aijes-5170	48	41	16,0	16,0	PROPN
aijes-5170	48	42	201	201	NUM
aijes-5170	48	43	mp	mp	NOUN
aijes-5170	48	44	–	–	PUNCT
aijes-5170	48	45	240	240	NUM
aijes-5170	48	46	mp	mp	PROPN
aijes-5170	48	47	18,0	18,0	NUM
aijes-5170	48	48	241	241	NUM
aijes-5170	48	49	mp	mp	PROPN
aijes-5170	48	50	–	–	PUNCT
aijes-5170	48	51	300	300	NUM
aijes-5170	48	52	mp	mp	PROPN
aijes-5170	48	53	20,0	20,0	NUM
aijes-5170	48	54	301	301	NUM
aijes-5170	48	55	mp	mp	NOUN
aijes-5170	48	56	–	–	PUNCT
aijes-5170	48	57	400	400	NUM
aijes-5170	48	58	mp	mp	NOUN
aijes-5170	48	59	25,0	25,0	NUM
aijes-5170	48	60	401	401	NUM
aijes-5170	48	61	mp	mp	NOUN
aijes-5170	48	62	–	–	PUNCT
aijes-5170	48	63	500	500	NUM
aijes-5170	48	64	mp	mp	NOUN
aijes-5170	48	65	30,0	30,0	NUM
aijes-5170	48	66	501	501	NUM
aijes-5170	48	67	mp	mp	NOUN
aijes-5170	48	68	–	–	PUNCT
aijes-5170	48	69	600	600	NUM
aijes-5170	48	70	mp	mp	NOUN
aijes-5170	48	71	40,0	40,0	NOUN
aijes-5170	48	72	601	601	NUM
aijes-5170	48	73	mp	mp	NOUN
aijes-5170	48	74	–	–	PUNCT
aijes-5170	48	75	700	700	NUM
aijes-5170	48	76	mp	mp	PROPN
aijes-5170	48	77	50,0	50,0	NOUN
aijes-5170	48	78	701	701	NUM
aijes-5170	48	79	mp	mp	NOUN
aijes-5170	48	80	–	–	PUNCT
aijes-5170	48	81	800	800	NUM
aijes-5170	48	82	mp	mp	PROPN
aijes-5170	48	83	60,0	60,0	NUM
aijes-5170	48	84	801	801	NUM
aijes-5170	48	85	mp	mp	NOUN
aijes-5170	48	86	–	–	PUNCT
aijes-5170	48	87	900	900	NUM
aijes-5170	48	88	mp	mp	NOUN
aijes-5170	48	89	70,0	70,0	NOUN
aijes-5170	48	90	901	901	NUM
aijes-5170	48	91	mp	mp	NOUN
aijes-5170	48	92	–	–	PUNCT
aijes-5170	48	93	1000	1000	NUM
aijes-5170	48	94	mp	mp	PROPN
aijes-5170	48	95	80,0	80,0	PROPN
aijes-5170	48	96	peste	peste	NOUN
aijes-5170	48	97	1001	1001	NUM
aijes-5170	48	98	mp	mp	PROPN
aijes-5170	48	99	90,0	90,0	NOUN
aijes-5170	48	100	the	the	DET
aijes-5170	48	101	annual	annual	ADJ
aijes-5170	48	102	standard	standard	ADJ
aijes-5170	48	103	tax	tax	NOUN
aijes-5170	48	104	per	per	ADP
aijes-5170	48	105	unit	unit	NOUN
aijes-5170	48	106	is	be	AUX
aijes-5170	48	107	established	establish	VERB
aijes-5170	48	108	by	by	ADP
aijes-5170	48	109	law	law	NOUN
aijes-5170	48	110	,	,	PUNCT
aijes-5170	48	111	per	per	ADP
aijes-5170	48	112	type	type	NOUN
aijes-5170	48	113	of	of	ADP
aijes-5170	48	114	unit	unit	NOUN
aijes-5170	48	115	,	,	PUNCT
aijes-5170	48	116	and	and	CCONJ
aijes-5170	48	117	is	be	AUX
aijes-5170	48	118	the	the	DET
aijes-5170	48	119	basis	basis	NOUN
aijes-5170	48	120	for	for	ADP
aijes-5170	48	121	determining	determine	VERB
aijes-5170	48	122	the	the	DET
aijes-5170	48	123	specific	specific	ADJ
aijes-5170	48	124	tax	tax	NOUN
aijes-5170	48	125	owed	owe	VERB
aijes-5170	48	126	by	by	ADP
aijes-5170	48	127	these	these	DET
aijes-5170	48	128	units	unit	NOUN
aijes-5170	48	129	,	,	PUNCT
aijes-5170	48	130	according	accord	VERB
aijes-5170	48	131	to	to	ADP
aijes-5170	48	132	a	a	DET
aijes-5170	48	133	calculation	calculation	NOUN
aijes-5170	48	134	formula	formula	NOUN
aijes-5170	48	135	:	:	PUNCT
aijes-5170	48	136	standard	standard	ADJ
aijes-5170	48	137	tax	tax	NOUN
aijes-5170	48	138	restaurants	restaurant	NOUN
aijes-5170	48	139	1500	1500	NUM
aijes-5170	48	140	lei	lei	NOUN
aijes-5170	48	141	/	/	SYM
aijes-5170	48	142	year	year	NOUN
aijes-5170	48	143	bars	bar	NOUN
aijes-5170	48	144	900	900	NUM
aijes-5170	48	145	lei	lei	ADJ
aijes-5170	48	146	/	/	SYM
aijes-5170	48	147	year	year	NOUN
aijes-5170	48	148	hotels	hotel	NOUN
aijes-5170	48	149	depending	depend	VERB
aijes-5170	48	150	on	on	ADP
aijes-5170	48	151	the	the	DET
aijes-5170	48	152	classification	classification	NOUN
aijes-5170	48	153	30	30	NUM
aijes-5170	48	154	the	the	DET
aijes-5170	48	155	legislation	legislation	NOUN
aijes-5170	48	156	applicable	applicable	ADJ
aijes-5170	48	157	to	to	ADP
aijes-5170	48	158	this	this	DET
aijes-5170	48	159	sector	sector	NOUN
aijes-5170	48	160	starting	start	VERB
aijes-5170	48	161	from	from	ADP
aijes-5170	48	162	01.01.2023	01.01.2023	NUM
aijes-5170	48	163	abolishes	abolish	VERB
aijes-5170	48	164	the	the	DET
aijes-5170	48	165	specific	specific	ADJ
aijes-5170	48	166	tax	tax	NOUN
aijes-5170	48	167	and	and	CCONJ
aijes-5170	48	168	gives	give	VERB
aijes-5170	48	169	the	the	DET
aijes-5170	48	170	possibility	possibility	NOUN
aijes-5170	48	171	to	to	ADP
aijes-5170	48	172	economic	economic	ADJ
aijes-5170	48	173	operators	operator	NOUN
aijes-5170	48	174	in	in	ADP
aijes-5170	48	175	the	the	DET
aijes-5170	48	176	hospitality	hospitality	NOUN
aijes-5170	48	177	industry	industry	NOUN
aijes-5170	48	178	to	to	PART
aijes-5170	48	179	submit	submit	VERB
aijes-5170	48	180	either	either	CCONJ
aijes-5170	48	181	to	to	ADP
aijes-5170	48	182	the	the	DET
aijes-5170	48	183	rules	rule	NOUN
aijes-5170	48	184	of	of	ADP
aijes-5170	48	185	the	the	DET
aijes-5170	48	186	income	income	NOUN
aijes-5170	48	187	tax	tax	NOUN
aijes-5170	48	188	of	of	ADP
aijes-5170	48	189	micro	micro	NOUN
aijes-5170	48	190	-	-	NOUN
aijes-5170	48	191	enterprises	enterprise	NOUN
aijes-5170	48	192	or	or	CCONJ
aijes-5170	48	193	to	to	ADP
aijes-5170	48	194	the	the	DET
aijes-5170	48	195	rules	rule	NOUN
aijes-5170	48	196	of	of	ADP
aijes-5170	48	197	the	the	DET
aijes-5170	48	198	profit	profit	NOUN
aijes-5170	48	199	tax	tax	NOUN
aijes-5170	48	200	.	.	PUNCT
aijes-5170	49	1	the	the	DET
aijes-5170	49	2	microenterprise	microenterprise	PROPN
aijes-5170	49	3	income	income	NOUN
aijes-5170	49	4	tax	tax	NOUN
aijes-5170	49	5	is	be	AUX
aijes-5170	49	6	1	1	NUM
aijes-5170	49	7	%	%	NOUN
aijes-5170	49	8	for	for	ADP
aijes-5170	49	9	microenterprises	microenterprise	NOUN
aijes-5170	49	10	that	that	PRON
aijes-5170	49	11	have	have	VERB
aijes-5170	49	12	one	one	NUM
aijes-5170	49	13	or	or	CCONJ
aijes-5170	49	14	more	more	ADJ
aijes-5170	49	15	employees	employee	NOUN
aijes-5170	49	16	.	.	PUNCT
aijes-5170	50	1	however	however	ADV
aijes-5170	50	2	,	,	PUNCT
aijes-5170	50	3	economic	economic	ADJ
aijes-5170	50	4	operators	operator	NOUN
aijes-5170	50	5	in	in	ADP
aijes-5170	50	6	the	the	DET
aijes-5170	50	7	hospitality	hospitality	NOUN
aijes-5170	50	8	industry	industry	NOUN
aijes-5170	50	9	do	do	AUX
aijes-5170	50	10	not	not	PART
aijes-5170	50	11	have	have	VERB
aijes-5170	50	12	to	to	PART
aijes-5170	50	13	meet	meet	VERB
aijes-5170	50	14	the	the	DET
aijes-5170	50	15	requirement	requirement	NOUN
aijes-5170	50	16	regarding	regard	VERB
aijes-5170	50	17	the	the	DET
aijes-5170	50	18	number	number	NOUN
aijes-5170	50	19	of	of	ADP
aijes-5170	50	20	employees	employee	NOUN
aijes-5170	50	21	,	,	PUNCT
aijes-5170	50	22	nor	nor	CCONJ
aijes-5170	50	23	the	the	DET
aijes-5170	50	24	requirement	requirement	NOUN
aijes-5170	50	25	to	to	PART
aijes-5170	50	26	have	have	AUX
aijes-5170	50	27	a	a	DET
aijes-5170	50	28	turnover	turnover	NOUN
aijes-5170	50	29	of	of	ADP
aijes-5170	50	30	less	less	ADJ
aijes-5170	50	31	than	than	ADP
aijes-5170	50	32	500,000	500,000	NUM
aijes-5170	50	33	euros	euro	NOUN
aijes-5170	50	34	/	/	SYM
aijes-5170	50	35	year.2	year.2	NOUN
aijes-5170	50	36	.	.	PUNCT
aijes-5170	50	37	determining	determine	VERB
aijes-5170	50	38	the	the	DET
aijes-5170	50	39	tax	tax	NOUN
aijes-5170	50	40	on	on	ADP
aijes-5170	50	41	the	the	DET
aijes-5170	50	42	income	income	NOUN
aijes-5170	50	43	of	of	ADP
aijes-5170	50	44	micro	micro	NOUN
aijes-5170	50	45	-	-	NOUN
aijes-5170	50	46	enterprises	enterprise	NOUN
aijes-5170	50	47	payers	payer	NOUN
aijes-5170	50	48	:	:	PUNCT
aijes-5170	50	49	micro	micro	NOUN
aijes-5170	50	50	-	-	NOUN
aijes-5170	50	51	enterprises	enterprise	NOUN
aijes-5170	50	52	,	,	PUNCT
aijes-5170	50	53	which	which	PRON
aijes-5170	50	54	meet	meet	VERB
aijes-5170	50	55	the	the	DET
aijes-5170	50	56	conditions	condition	NOUN
aijes-5170	50	57	stipulated	stipulate	VERB
aijes-5170	50	58	by	by	ADP
aijes-5170	50	59	the	the	DET
aijes-5170	50	60	definition	definition	NOUN
aijes-5170	50	61	of	of	ADP
aijes-5170	50	62	microenterprises	microenterprise	NOUN
aijes-5170	50	63	,	,	PUNCT
aijes-5170	50	64	from	from	ADP
aijes-5170	50	65	art	art	NOUN
aijes-5170	50	66	.	.	PUNCT
aijes-5170	51	1	47	47	NUM
aijes-5170	51	2	para	para	NOUN
aijes-5170	51	3	.	.	PUNCT
aijes-5170	52	1	(	(	PUNCT
aijes-5170	52	2	1	1	NUM
aijes-5170	52	3	)	)	PUNCT
aijes-5170	52	4	from	from	ADP
aijes-5170	52	5	the	the	DET
aijes-5170	52	6	fiscal	fiscal	ADJ
aijes-5170	52	7	code	code	NOUN
aijes-5170	52	8	.	.	PUNCT
aijes-5170	53	1	tax	tax	NOUN
aijes-5170	53	2	rate	rate	NOUN
aijes-5170	53	3	:	:	PUNCT
aijes-5170	53	4	1	1	NUM
aijes-5170	53	5	%	%	NOUN
aijes-5170	53	6	taxable	taxable	ADJ
aijes-5170	53	7	base	base	NOUN
aijes-5170	53	8	:	:	PUNCT
aijes-5170	53	9	income	income	NOUN
aijes-5170	53	10	from	from	ADP
aijes-5170	53	11	any	any	DET
aijes-5170	53	12	source	source	NOUN
aijes-5170	53	13	,	,	PUNCT
aijes-5170	53	14	except	except	SCONJ
aijes-5170	53	15	those	those	PRON
aijes-5170	53	16	provided	provide	VERB
aijes-5170	53	17	by	by	ADP
aijes-5170	53	18	art	art	NOUN
aijes-5170	53	19	.	.	PUNCT
aijes-5170	54	1	53	53	NUM
aijes-5170	54	2	,	,	PUNCT
aijes-5170	54	3	para	para	NOUN
aijes-5170	54	4	.	.	PUNCT
aijes-5170	55	1	(	(	PUNCT
aijes-5170	55	2	1	1	NUM
aijes-5170	55	3	)	)	PUNCT
aijes-5170	55	4	of	of	ADP
aijes-5170	55	5	the	the	DET
aijes-5170	55	6	fiscal	fiscal	ADJ
aijes-5170	55	7	code	code	NOUN
aijes-5170	55	8	calculation	calculation	NOUN
aijes-5170	55	9	formula	formula	NOUN
aijes-5170	55	10	:	:	PUNCT
aijes-5170	55	11	deadline	deadline	NOUN
aijes-5170	55	12	:	:	PUNCT
aijes-5170	55	13	this	this	DET
aijes-5170	55	14	tax	tax	NOUN
aijes-5170	55	15	is	be	AUX
aijes-5170	55	16	calculated	calculate	VERB
aijes-5170	55	17	and	and	CCONJ
aijes-5170	55	18	paid	pay	VERB
aijes-5170	55	19	quarterly	quarterly	ADV
aijes-5170	55	20	to	to	ADP
aijes-5170	55	21	the	the	DET
aijes-5170	55	22	state	state	NOUN
aijes-5170	55	23	budget	budget	NOUN
aijes-5170	55	24	,	,	PUNCT
aijes-5170	55	25	no	no	ADV
aijes-5170	55	26	later	later	ADV
aijes-5170	55	27	than	than	ADP
aijes-5170	55	28	the	the	DET
aijes-5170	55	29	25th	25th	NOUN
aijes-5170	55	30	of	of	ADP
aijes-5170	55	31	the	the	DET
aijes-5170	55	32	month	month	NOUN
aijes-5170	55	33	following	follow	VERB
aijes-5170	55	34	each	each	DET
aijes-5170	55	35	quarter	quarter	NOUN
aijes-5170	55	36	.	.	PUNCT
aijes-5170	56	1	determination	determination	NOUN
aijes-5170	56	2	of	of	ADP
aijes-5170	56	3	profit	profit	NOUN
aijes-5170	56	4	tax	tax	NOUN
aijes-5170	56	5	payers	payer	NOUN
aijes-5170	56	6	:	:	PUNCT
aijes-5170	56	7	taxpayers	taxpayer	NOUN
aijes-5170	56	8	provided	provide	VERB
aijes-5170	56	9	for	for	ADP
aijes-5170	56	10	in	in	ADP
aijes-5170	56	11	art	art	NOUN
aijes-5170	56	12	.	.	PUNCT
aijes-5170	57	1	13	13	NUM
aijes-5170	57	2	,	,	PUNCT
aijes-5170	57	3	para	para	NOUN
aijes-5170	57	4	.	.	PUNCT
aijes-5170	58	1	(	(	PUNCT
aijes-5170	58	2	1	1	X
aijes-5170	58	3	)	)	PUNCT
aijes-5170	58	4	and	and	CCONJ
aijes-5170	58	5	para	para	NOUN
aijes-5170	58	6	.	.	PUNCT
aijes-5170	59	1	(	(	PUNCT
aijes-5170	59	2	2	2	X
aijes-5170	59	3	)	)	PUNCT
aijes-5170	59	4	fiscal	fiscal	ADJ
aijes-5170	59	5	code	code	NOUN
aijes-5170	59	6	.	.	PUNCT
aijes-5170	60	1	tax	tax	NOUN
aijes-5170	60	2	rate	rate	NOUN
aijes-5170	60	3	:	:	PUNCT
aijes-5170	60	4	16	16	NUM
aijes-5170	60	5	%	%	NOUN
aijes-5170	60	6	taxable	taxable	ADJ
aijes-5170	60	7	base	base	NOUN
aijes-5170	60	8	:	:	PUNCT
aijes-5170	60	9	taxable	taxable	ADJ
aijes-5170	60	10	profit	profit	NOUN
aijes-5170	60	11	formulă	formulă	NOUN
aijes-5170	60	12	de	de	X
aijes-5170	60	13	calcul	calcul	PROPN
aijes-5170	60	14	:	:	PUNCT
aijes-5170	60	15	unde	unde	PROPN
aijes-5170	60	16	:	:	PUNCT
aijes-5170	60	17	vt	vt	PROPN
aijes-5170	60	18	=	=	PROPN
aijes-5170	60	19	venituri	venituri	PROPN
aijes-5170	60	20	totale	totale	NOUN
aijes-5170	60	21	;	;	PUNCT
aijes-5170	60	22	ct	ct	NUM
aijes-5170	60	23	=	=	NOUN
aijes-5170	60	24	cheltuieli	cheltuieli	PROPN
aijes-5170	60	25	totale	totale	NOUN
aijes-5170	60	26	;	;	PUNCT
aijes-5170	60	27	cn	cn	PROPN
aijes-5170	60	28	=	=	NOUN
aijes-5170	60	29	cheltuieli	cheltuieli	PROPN
aijes-5170	60	30	nedeductibile	nedeductibile	NOUN
aijes-5170	60	31	;	;	PUNCT
aijes-5170	60	32	vn	vn	PROPN
aijes-5170	60	33	=	=	SYM
aijes-5170	60	34	venituri	venituri	PROPN
aijes-5170	60	35	neimpozabiile	neimpozabiile	ADJ
aijes-5170	60	36	pri	pri	NOUN
aijes-5170	60	37	=	=	PUNCT
aijes-5170	60	38	profit	profit	NOUN
aijes-5170	60	39	fiscal	fiscal	ADJ
aijes-5170	60	40	impozabil	impozabil	ADJ
aijes-5170	60	41	ipr	ipr	NOUN
aijes-5170	60	42	=	=	SYM
aijes-5170	60	43	impozit	impozit	PROPN
aijes-5170	60	44	pe	pe	PROPN
aijes-5170	60	45	profit	profit	NOUN
aijes-5170	60	46	starting	start	VERB
aijes-5170	60	47	from	from	ADP
aijes-5170	60	48	this	this	DET
aijes-5170	60	49	fiscal	fiscal	ADJ
aijes-5170	60	50	-	-	PUNCT
aijes-5170	60	51	accounting	accounting	NOUN
aijes-5170	60	52	information	information	NOUN
aijes-5170	60	53	,	,	PUNCT
aijes-5170	60	54	we	we	PRON
aijes-5170	60	55	notice	notice	VERB
aijes-5170	60	56	that	that	SCONJ
aijes-5170	60	57	we	we	PRON
aijes-5170	60	58	are	be	AUX
aijes-5170	60	59	dealing	deal	VERB
aijes-5170	60	60	with	with	ADP
aijes-5170	60	61	2	2	NUM
aijes-5170	60	62	different	different	ADJ
aijes-5170	60	63	economic	economic	ADJ
aijes-5170	60	64	categories	category	NOUN
aijes-5170	60	65	:	:	PUNCT
aijes-5170	60	66	profit	profit	NOUN
aijes-5170	60	67	and	and	CCONJ
aijes-5170	60	68	income	income	NOUN
aijes-5170	60	69	.	.	PUNCT
aijes-5170	61	1	in	in	ADP
aijes-5170	61	2	the	the	DET
aijes-5170	61	3	accounting	accounting	NOUN
aijes-5170	61	4	sense	sense	NOUN
aijes-5170	61	5	,	,	PUNCT
aijes-5170	61	6	revenues	revenue	NOUN
aijes-5170	61	7	are	be	AUX
aijes-5170	61	8	flows	flow	NOUN
aijes-5170	61	9	generated	generate	VERB
aijes-5170	61	10	from	from	ADP
aijes-5170	61	11	the	the	DET
aijes-5170	61	12	operating	operating	NOUN
aijes-5170	61	13	and	and	CCONJ
aijes-5170	61	14	financial	financial	ADJ
aijes-5170	61	15	activity	activity	NOUN
aijes-5170	61	16	of	of	ADP
aijes-5170	61	17	a	a	DET
aijes-5170	61	18	company	company	NOUN
aijes-5170	61	19	,	,	PUNCT
aijes-5170	61	20	and	and	CCONJ
aijes-5170	61	21	profit	profit	NOUN
aijes-5170	61	22	denotes	denote	NOUN
aijes-5170	61	23	a	a	DET
aijes-5170	61	24	2	2	NUM
aijes-5170	61	25	art	art	NOUN
aijes-5170	61	26	.	.	PUNCT
aijes-5170	62	1	47	47	NUM
aijes-5170	62	2	,	,	PUNCT
aijes-5170	62	3	alin	alin	PROPN
aijes-5170	62	4	.	.	PROPN
aijes-5170	63	1	(	(	PUNCT
aijes-5170	63	2	1	1	NUM
aijes-5170	63	3	)	)	PUNCT
aijes-5170	63	4	,	,	PUNCT
aijes-5170	63	5	lit	light	VERB
aijes-5170	63	6	.	.	PUNCT
aijes-5170	64	1	c	c	X
aijes-5170	64	2	)	)	PUNCT
aijes-5170	64	3	și	și	PROPN
aijes-5170	64	4	alin	alin	PROPN
aijes-5170	64	5	.	.	PROPN
aijes-5170	65	1	(	(	PUNCT
aijes-5170	65	2	2	2	X
aijes-5170	65	3	)	)	PUNCT
aijes-5170	65	4	din	din	VERB
aijes-5170	65	5	legea	legea	PROPN
aijes-5170	65	6	nr	nr	PROPN
aijes-5170	65	7	.	.	PROPN
aijes-5170	65	8	227/2015	227/2015	NUM
aijes-5170	65	9	;	;	PUNCT
aijes-5170	65	10	iv	iv	X
aijes-5170	65	11	=	=	PUNCT
aijes-5170	65	12	vt	vt	NOUN
aijes-5170	65	13	x	x	SYM
aijes-5170	65	14	1	1	NUM
aijes-5170	65	15	%	%	NOUN
aijes-5170	65	16	profit	profit	NOUN
aijes-5170	65	17	contabil	contabil	VERB
aijes-5170	65	18	profit	profit	NOUN
aijes-5170	65	19	fiscal	fiscal	ADJ
aijes-5170	65	20	vt	vt	PROPN
aijes-5170	65	21	ct	ct	PROPN
aijes-5170	65	22	vt	vt	PROPN
aijes-5170	65	23	ct	ct	PROPN
aijes-5170	66	1	+	+	CCONJ
aijes-5170	66	2	cn	cn	X
aijes-5170	66	3	-vn	-vn	ADP
aijes-5170	66	4	ipr	ipr	NOUN
aijes-5170	66	5	=	=	PUNCT
aijes-5170	66	6	pri	pri	NOUN
aijes-5170	66	7	x	x	SYM
aijes-5170	66	8	16	16	NUM
aijes-5170	66	9	%	%	NOUN
aijes-5170	66	10	31	31	NUM
aijes-5170	66	11	result	result	NOUN
aijes-5170	66	12	that	that	PRON
aijes-5170	66	13	remains	remain	VERB
aijes-5170	66	14	after	after	ADP
aijes-5170	66	15	deducting	deduct	VERB
aijes-5170	66	16	from	from	ADP
aijes-5170	66	17	revenues	revenue	NOUN
aijes-5170	66	18	the	the	DET
aijes-5170	66	19	costs	cost	NOUN
aijes-5170	66	20	incurred	incur	VERB
aijes-5170	66	21	to	to	PART
aijes-5170	66	22	obtain	obtain	VERB
aijes-5170	66	23	those	those	DET
aijes-5170	66	24	revenues	revenue	NOUN
aijes-5170	66	25	.	.	PUNCT
aijes-5170	67	1	it	it	PRON
aijes-5170	67	2	follows	follow	VERB
aijes-5170	67	3	that	that	SCONJ
aijes-5170	67	4	starting	start	VERB
aijes-5170	67	5	from	from	ADP
aijes-5170	67	6	01.01.2023	01.01.2023	NUM
aijes-5170	67	7	,	,	PUNCT
aijes-5170	67	8	economic	economic	ADJ
aijes-5170	67	9	operators	operator	NOUN
aijes-5170	67	10	in	in	ADP
aijes-5170	67	11	the	the	DET
aijes-5170	67	12	hospitality	hospitality	NOUN
aijes-5170	67	13	industry	industry	NOUN
aijes-5170	67	14	will	will	AUX
aijes-5170	67	15	have	have	VERB
aijes-5170	67	16	to	to	PART
aijes-5170	67	17	pay	pay	VERB
aijes-5170	67	18	attention	attention	NOUN
aijes-5170	67	19	to	to	ADP
aijes-5170	67	20	the	the	DET
aijes-5170	67	21	amount	amount	NOUN
aijes-5170	67	22	of	of	ADP
aijes-5170	67	23	income	income	NOUN
aijes-5170	67	24	or	or	CCONJ
aijes-5170	67	25	profits	profit	NOUN
aijes-5170	67	26	,	,	PUNCT
aijes-5170	67	27	as	as	SCONJ
aijes-5170	67	28	these	these	PRON
aijes-5170	67	29	become	become	VERB
aijes-5170	67	30	the	the	DET
aijes-5170	67	31	taxable	taxable	ADJ
aijes-5170	67	32	bases	basis	NOUN
aijes-5170	67	33	for	for	ADP
aijes-5170	67	34	determining	determine	VERB
aijes-5170	67	35	their	their	PRON
aijes-5170	67	36	tax	tax	NOUN
aijes-5170	67	37	burden	burden	NOUN
aijes-5170	67	38	.	.	PUNCT
aijes-5170	68	1	in	in	ADP
aijes-5170	68	2	the	the	DET
aijes-5170	68	3	specialized	specialized	ADJ
aijes-5170	68	4	literature	literature	NOUN
aijes-5170	68	5	,	,	PUNCT
aijes-5170	68	6	the	the	DET
aijes-5170	68	7	fiscal	fiscal	ADJ
aijes-5170	68	8	pressure	pressure	NOUN
aijes-5170	68	9	is	be	AUX
aijes-5170	68	10	calculated	calculate	VERB
aijes-5170	68	11	as	as	ADP
aijes-5170	68	12	the	the	DET
aijes-5170	68	13	ratio	ratio	NOUN
aijes-5170	68	14	between	between	ADP
aijes-5170	68	15	the	the	DET
aijes-5170	68	16	taxes	taxis	NOUN
aijes-5170	68	17	and	and	CCONJ
aijes-5170	68	18	contributions	contribution	NOUN
aijes-5170	68	19	due	due	ADJ
aijes-5170	68	20	and	and	CCONJ
aijes-5170	68	21	the	the	DET
aijes-5170	68	22	amount	amount	NOUN
aijes-5170	68	23	of	of	ADP
aijes-5170	68	24	gdp	gdp	NOUN
aijes-5170	68	25	.	.	PUNCT
aijes-5170	69	1	regarding	regard	VERB
aijes-5170	69	2	our	our	PRON
aijes-5170	69	3	study	study	NOUN
aijes-5170	69	4	,	,	PUNCT
aijes-5170	69	5	we	we	PRON
aijes-5170	69	6	will	will	AUX
aijes-5170	69	7	calculate	calculate	VERB
aijes-5170	69	8	and	and	CCONJ
aijes-5170	69	9	analyze	analyze	VERB
aijes-5170	69	10	the	the	DET
aijes-5170	69	11	fiscal	fiscal	ADJ
aijes-5170	69	12	pressure	pressure	NOUN
aijes-5170	69	13	borne	bear	VERB
aijes-5170	69	14	by	by	ADP
aijes-5170	69	15	economic	economic	ADJ
aijes-5170	69	16	operators	operator	NOUN
aijes-5170	69	17	in	in	ADP
aijes-5170	69	18	the	the	DET
aijes-5170	69	19	hospitality	hospitality	NOUN
aijes-5170	69	20	industry	industry	NOUN
aijes-5170	69	21	by	by	ADP
aijes-5170	69	22	referring	refer	VERB
aijes-5170	69	23	to	to	ADP
aijes-5170	69	24	the	the	DET
aijes-5170	69	25	company	company	NOUN
aijes-5170	69	26	's	's	PART
aijes-5170	69	27	turnover	turnover	NOUN
aijes-5170	69	28	,	,	PUNCT
aijes-5170	69	29	a	a	DET
aijes-5170	69	30	parameter	parameter	NOUN
aijes-5170	69	31	that	that	PRON
aijes-5170	69	32	most	most	ADV
aijes-5170	69	33	faithfully	faithfully	ADV
aijes-5170	69	34	expresses	express	VERB
aijes-5170	69	35	the	the	DET
aijes-5170	69	36	volume	volume	NOUN
aijes-5170	69	37	of	of	ADP
aijes-5170	69	38	the	the	DET
aijes-5170	69	39	company	company	NOUN
aijes-5170	69	40	's	's	PART
aijes-5170	69	41	activity	activity	NOUN
aijes-5170	69	42	,	,	PUNCT
aijes-5170	69	43	in	in	ADP
aijes-5170	69	44	gross	gross	ADJ
aijes-5170	69	45	form	form	NOUN
aijes-5170	69	46	.	.	PUNCT
aijes-5170	70	1	using	use	VERB
aijes-5170	70	2	this	this	DET
aijes-5170	70	3	indicator	indicator	NOUN
aijes-5170	70	4	,	,	PUNCT
aijes-5170	70	5	we	we	PRON
aijes-5170	70	6	will	will	AUX
aijes-5170	70	7	capture	capture	VERB
aijes-5170	70	8	how	how	SCONJ
aijes-5170	70	9	much	much	ADJ
aijes-5170	70	10	an	an	DET
aijes-5170	70	11	enterprise	enterprise	NOUN
aijes-5170	70	12	allocates	allocate	NOUN
aijes-5170	70	13	from	from	ADP
aijes-5170	70	14	its	its	PRON
aijes-5170	70	15	turnover	turnover	NOUN
aijes-5170	70	16	to	to	ADP
aijes-5170	70	17	paying	pay	VERB
aijes-5170	70	18	tax	tax	NOUN
aijes-5170	70	19	and	and	CCONJ
aijes-5170	70	20	we	we	PRON
aijes-5170	70	21	will	will	AUX
aijes-5170	70	22	do	do	VERB
aijes-5170	70	23	this	this	PRON
aijes-5170	70	24	by	by	ADP
aijes-5170	70	25	comparing	compare	VERB
aijes-5170	70	26	specific	specific	ADJ
aijes-5170	70	27	,	,	PUNCT
aijes-5170	70	28	income	income	NOUN
aijes-5170	70	29	and	and	CCONJ
aijes-5170	70	30	profit	profit	NOUN
aijes-5170	70	31	tax	tax	NOUN
aijes-5170	70	32	.	.	PUNCT
aijes-5170	71	1	3	3	X
aijes-5170	71	2	.	.	NOUN
aijes-5170	71	3	results	result	NOUN
aijes-5170	71	4	and	and	CCONJ
aijes-5170	71	5	discussions	discussion	NOUN
aijes-5170	71	6	under	under	ADP
aijes-5170	71	7	the	the	DET
aijes-5170	71	8	conditions	condition	NOUN
aijes-5170	71	9	of	of	ADP
aijes-5170	71	10	applying	apply	VERB
aijes-5170	71	11	the	the	DET
aijes-5170	71	12	specific	specific	ADJ
aijes-5170	71	13	tax	tax	NOUN
aijes-5170	71	14	,	,	PUNCT
aijes-5170	71	15	in	in	ADP
aijes-5170	71	16	the	the	DET
aijes-5170	71	17	case	case	NOUN
aijes-5170	71	18	of	of	ADP
aijes-5170	71	19	restaurants	restaurant	NOUN
aijes-5170	71	20	,	,	PUNCT
aijes-5170	71	21	it	it	PRON
aijes-5170	71	22	will	will	AUX
aijes-5170	71	23	have	have	VERB
aijes-5170	71	24	the	the	DET
aijes-5170	71	25	following	follow	VERB
aijes-5170	71	26	values	value	NOUN
aijes-5170	71	27	,	,	PUNCT
aijes-5170	71	28	with	with	ADP
aijes-5170	71	29	an	an	DET
aijes-5170	71	30	example	example	NOUN
aijes-5170	71	31	for	for	ADP
aijes-5170	71	32	a	a	DET
aijes-5170	71	33	restaurant	restaurant	NOUN
aijes-5170	71	34	with	with	ADP
aijes-5170	71	35	an	an	DET
aijes-5170	71	36	area	area	NOUN
aijes-5170	71	37	of	of	ADP
aijes-5170	71	38	130	130	NUM
aijes-5170	71	39	square	square	ADJ
aijes-5170	71	40	meters	meter	NOUN
aijes-5170	71	41	:	:	PUNCT
aijes-5170	71	42	table	table	NOUN
aijes-5170	71	43	no	no	NOUN
aijes-5170	71	44	.	.	NOUN
aijes-5170	71	45	5	5	X
aijes-5170	71	46	.	.	PUNCT
aijes-5170	71	47	the	the	DET
aijes-5170	71	48	specific	specific	ADJ
aijes-5170	71	49	tax	tax	NOUN
aijes-5170	71	50	for	for	ADP
aijes-5170	71	51	a	a	DET
aijes-5170	71	52	restaurant	restaurant	NOUN
aijes-5170	71	53	restaurant	restaurant	NOUN
aijes-5170	71	54	location	location	NOUN
aijes-5170	71	55	specific	specific	ADJ
aijes-5170	71	56	tax	tax	NOUN
aijes-5170	71	57	for	for	ADP
aijes-5170	71	58	a	a	DET
aijes-5170	71	59	restaurant	restaurant	NOUN
aijes-5170	71	60	commune	commune	NOUN
aijes-5170	71	61	/	/	SYM
aijes-5170	71	62	village	village	NOUN
aijes-5170	71	63	1400	1400	NUM
aijes-5170	71	64	x	x	SYM
aijes-5170	71	65	(	(	PUNCT
aijes-5170	71	66	3	3	NUM
aijes-5170	71	67	+	+	SYM
aijes-5170	71	68	29x0,9	29x0,9	NUM
aijes-5170	71	69	)	)	PUNCT
aijes-5170	71	70	x	x	SYM
aijes-5170	71	71	0,1	0,1	NUM
aijes-5170	71	72	=	=	SYM
aijes-5170	71	73	4	4	NUM
aijes-5170	71	74	074	074	NUM
aijes-5170	71	75	lei	lei	X
aijes-5170	71	76	resorts	resort	NOUN
aijes-5170	71	77	1400	1400	NUM
aijes-5170	71	78	x	x	SYM
aijes-5170	71	79	(	(	PUNCT
aijes-5170	71	80	5	5	NUM
aijes-5170	71	81	+	+	SYM
aijes-5170	71	82	29x0,9	29x0,9	NUM
aijes-5170	71	83	)	)	PUNCT
aijes-5170	71	84	x	x	SYM
aijes-5170	71	85	0,3	0,3	NUM
aijes-5170	71	86	=	=	SYM
aijes-5170	71	87	13	13	NUM
aijes-5170	71	88	062	062	NUM
aijes-5170	71	89	lei	lei	PROPN
aijes-5170	71	90	municipality	municipality	NOUN
aijes-5170	71	91	area	area	NOUN
aijes-5170	71	92	a	a	DET
aijes-5170	71	93	1400	1400	NUM
aijes-5170	71	94	x	x	SYM
aijes-5170	71	95	(	(	PUNCT
aijes-5170	71	96	13	13	NUM
aijes-5170	71	97	+	+	SYM
aijes-5170	71	98	29x0,9	29x0,9	NUM
aijes-5170	71	99	)	)	PUNCT
aijes-5170	71	100	x	x	X
aijes-5170	72	1	0,35	0,35	NOUN
aijes-5170	72	2	=	=	SYM
aijes-5170	72	3	19	19	NUM
aijes-5170	72	4	159	159	NUM
aijes-5170	72	5	lei	lei	PROPN
aijes-5170	72	6	brașov	brașov	ADJ
aijes-5170	72	7	area	area	NOUN
aijes-5170	72	8	a	a	DET
aijes-5170	72	9	1400	1400	NUM
aijes-5170	72	10	x	x	SYM
aijes-5170	72	11	(	(	PUNCT
aijes-5170	72	12	15	15	NUM
aijes-5170	72	13	+	+	NOUN
aijes-5170	72	14	29x0,9	29x0,9	NUM
aijes-5170	72	15	)	)	PUNCT
aijes-5170	72	16	x	x	SYM
aijes-5170	73	1	0,45	0,45	PUNCT
aijes-5170	73	2	=	=	SYM
aijes-5170	73	3	28	28	NUM
aijes-5170	73	4	893	893	NUM
aijes-5170	73	5	lei	lei	X
aijes-5170	73	6	in	in	ADP
aijes-5170	73	7	the	the	DET
aijes-5170	73	8	case	case	NOUN
aijes-5170	73	9	of	of	ADP
aijes-5170	73	10	a	a	DET
aijes-5170	73	11	bar	bar	NOUN
aijes-5170	73	12	,	,	PUNCT
aijes-5170	73	13	cafe	cafe	NOUN
aijes-5170	73	14	,	,	PUNCT
aijes-5170	73	15	with	with	ADP
aijes-5170	73	16	an	an	DET
aijes-5170	73	17	area	area	NOUN
aijes-5170	73	18	of	of	ADP
aijes-5170	73	19	120	120	NUM
aijes-5170	73	20	square	square	ADJ
aijes-5170	73	21	meters	meter	NOUN
aijes-5170	73	22	,	,	PUNCT
aijes-5170	73	23	the	the	DET
aijes-5170	73	24	annual	annual	ADJ
aijes-5170	73	25	specific	specific	ADJ
aijes-5170	73	26	tax	tax	NOUN
aijes-5170	73	27	due	due	ADJ
aijes-5170	73	28	is	be	AUX
aijes-5170	73	29	calculated	calculate	VERB
aijes-5170	73	30	as	as	SCONJ
aijes-5170	73	31	follows	follow	VERB
aijes-5170	73	32	:	:	PUNCT
aijes-5170	73	33	table	table	VERB
aijes-5170	73	34	no	no	INTJ
aijes-5170	73	35	.	.	NOUN
aijes-5170	74	1	6	6	NUM
aijes-5170	74	2	.	.	PUNCT
aijes-5170	74	3	the	the	DET
aijes-5170	74	4	specific	specific	ADJ
aijes-5170	74	5	tax	tax	NOUN
aijes-5170	74	6	for	for	ADP
aijes-5170	74	7	a	a	DET
aijes-5170	74	8	bar	bar	NOUN
aijes-5170	74	9	bar	bar	NOUN
aijes-5170	74	10	/	/	SYM
aijes-5170	74	11	cafe	cafe	NOUN
aijes-5170	74	12	location	location	NOUN
aijes-5170	74	13	specific	specific	ADJ
aijes-5170	74	14	tax	tax	NOUN
aijes-5170	74	15	for	for	ADP
aijes-5170	74	16	a	a	DET
aijes-5170	74	17	bar	bar	NOUN
aijes-5170	74	18	/	/	SYM
aijes-5170	74	19	cafe	cafe	NOUN
aijes-5170	74	20	commune	commune	NOUN
aijes-5170	74	21	/	/	SYM
aijes-5170	74	22	village	village	NOUN
aijes-5170	74	23	900	900	NUM
aijes-5170	74	24	x	x	SYM
aijes-5170	74	25	(	(	PUNCT
aijes-5170	74	26	0,4	0,4	NUM
aijes-5170	74	27	+	+	CCONJ
aijes-5170	74	28	10x0,9	10x0,9	X
aijes-5170	74	29	)	)	PUNCT
aijes-5170	74	30	x	x	SYM
aijes-5170	74	31	0,1	0,1	NUM
aijes-5170	74	32	=	=	SYM
aijes-5170	74	33	846	846	NUM
aijes-5170	74	34	lei	lei	X
aijes-5170	74	35	resorts	resort	NOUN
aijes-5170	74	36	900	900	NUM
aijes-5170	74	37	x	x	SYM
aijes-5170	74	38	(	(	PUNCT
aijes-5170	74	39	2	2	NUM
aijes-5170	74	40	+	+	SYM
aijes-5170	74	41	10x0,9	10x0,9	NUM
aijes-5170	74	42	)	)	PUNCT
aijes-5170	74	43	x	x	SYM
aijes-5170	74	44	0,3	0,3	NUM
aijes-5170	74	45	=	=	SYM
aijes-5170	74	46	2970	2970	NUM
aijes-5170	74	47	lei	lei	PROPN
aijes-5170	74	48	municipality	municipality	NOUN
aijes-5170	74	49	area	area	NOUN
aijes-5170	74	50	a	a	DET
aijes-5170	74	51	900	900	NUM
aijes-5170	74	52	x	x	SYM
aijes-5170	74	53	(	(	PUNCT
aijes-5170	74	54	12,5	12,5	NUM
aijes-5170	74	55	+	+	NUM
aijes-5170	74	56	10x0,9	10x0,9	NUM
aijes-5170	74	57	)	)	PUNCT
aijes-5170	74	58	x	x	SYM
aijes-5170	75	1	0,35	0,35	NOUN
aijes-5170	75	2	=	=	SYM
aijes-5170	75	3	6772	6772	NUM
aijes-5170	75	4	lei	lei	VERB
aijes-5170	75	5	brașov	brașov	ADJ
aijes-5170	75	6	area	area	NOUN
aijes-5170	75	7	a	a	DET
aijes-5170	75	8	900	900	NUM
aijes-5170	75	9	x	x	SYM
aijes-5170	75	10	(	(	PUNCT
aijes-5170	75	11	14	14	NUM
aijes-5170	75	12	+	+	SYM
aijes-5170	75	13	10x0,9	10x0,9	NUM
aijes-5170	75	14	)	)	PUNCT
aijes-5170	75	15	x	x	SYM
aijes-5170	75	16	0,45	0,45	PROPN
aijes-5170	75	17	=	=	SYM
aijes-5170	75	18	9315	9315	NUM
aijes-5170	75	19	lei	lei	VERB
aijes-5170	75	20	let	let	VERB
aijes-5170	75	21	's	us	PRON
aijes-5170	75	22	take	take	VERB
aijes-5170	75	23	as	as	ADP
aijes-5170	75	24	an	an	DET
aijes-5170	75	25	example	example	NOUN
aijes-5170	75	26	a	a	DET
aijes-5170	75	27	restaurant	restaurant	NOUN
aijes-5170	75	28	in	in	ADP
aijes-5170	75	29	zone	zone	PROPN
aijes-5170	75	30	a	a	DET
aijes-5170	75	31	which	which	PRON
aijes-5170	75	32	,	,	PUNCT
aijes-5170	75	33	starting	start	VERB
aijes-5170	75	34	from	from	ADP
aijes-5170	75	35	01.01.2023	01.01.2023	NUM
aijes-5170	75	36	,	,	PUNCT
aijes-5170	75	37	has	have	VERB
aijes-5170	75	38	to	to	PART
aijes-5170	75	39	choose	choose	VERB
aijes-5170	75	40	between	between	ADP
aijes-5170	75	41	the	the	DET
aijes-5170	75	42	profit	profit	NOUN
aijes-5170	75	43	tax	tax	NOUN
aijes-5170	75	44	and	and	CCONJ
aijes-5170	75	45	the	the	DET
aijes-5170	75	46	tax	tax	NOUN
aijes-5170	75	47	on	on	ADP
aijes-5170	75	48	the	the	DET
aijes-5170	75	49	income	income	NOUN
aijes-5170	75	50	of	of	ADP
aijes-5170	75	51	micro	micro	NOUN
aijes-5170	75	52	-	-	NOUN
aijes-5170	75	53	enterprises	enterprise	NOUN
aijes-5170	75	54	;	;	PUNCT
aijes-5170	75	55	case	case	NOUN
aijes-5170	75	56	:	:	PUNCT
aijes-5170	75	57	a	a	DET
aijes-5170	75	58	restaurant	restaurant	NOUN
aijes-5170	75	59	presents	present	VERB
aijes-5170	75	60	the	the	DET
aijes-5170	75	61	following	follow	VERB
aijes-5170	75	62	accounting	accounting	NOUN
aijes-5170	75	63	information	information	NOUN
aijes-5170	75	64	for	for	ADP
aijes-5170	75	65	the	the	DET
aijes-5170	75	66	first	first	ADJ
aijes-5170	75	67	quarter	quarter	NOUN
aijes-5170	75	68	of	of	ADP
aijes-5170	75	69	2023	2023	NUM
aijes-5170	75	70	;	;	PUNCT
aijes-5170	75	71	we	we	PRON
aijes-5170	75	72	will	will	AUX
aijes-5170	75	73	determine	determine	VERB
aijes-5170	75	74	how	how	SCONJ
aijes-5170	75	75	much	much	ADJ
aijes-5170	75	76	this	this	DET
aijes-5170	75	77	restaurant	restaurant	NOUN
aijes-5170	75	78	would	would	AUX
aijes-5170	75	79	pay	pay	VERB
aijes-5170	75	80	to	to	ADP
aijes-5170	75	81	the	the	DET
aijes-5170	75	82	state	state	NOUN
aijes-5170	75	83	budget	budget	NOUN
aijes-5170	75	84	if	if	SCONJ
aijes-5170	75	85	it	it	PRON
aijes-5170	75	86	chose	choose	VERB
aijes-5170	75	87	the	the	DET
aijes-5170	75	88	profit	profit	NOUN
aijes-5170	75	89	tax	tax	NOUN
aijes-5170	75	90	system	system	NOUN
aijes-5170	75	91	or	or	CCONJ
aijes-5170	75	92	the	the	DET
aijes-5170	75	93	income	income	NOUN
aijes-5170	75	94	tax	tax	NOUN
aijes-5170	75	95	system	system	NOUN
aijes-5170	75	96	:	:	PUNCT
aijes-5170	75	97	table	table	VERB
aijes-5170	75	98	no	no	INTJ
aijes-5170	75	99	.	.	NOUN
aijes-5170	76	1	7	7	NUM
aijes-5170	76	2	.	.	NOUN
aijes-5170	76	3	example	example	NOUN
aijes-5170	76	4	of	of	ADP
aijes-5170	76	5	tax	tax	NOUN
aijes-5170	76	6	calculation	calculation	NOUN
aijes-5170	76	7	at	at	ADP
aijes-5170	76	8	a	a	DET
aijes-5170	76	9	restaurant	restaurant	NOUN
aijes-5170	76	10	,	,	PUNCT
aijes-5170	76	11	after	after	ADP
aijes-5170	76	12	01.01.2023	01.01.2023	NUM
aijes-5170	76	13	restaurant	restaurant	NOUN
aijes-5170	76	14	accounting	accounting	NOUN
aijes-5170	76	15	quantities	quantity	NOUN
aijes-5170	76	16	abbreviations	abbreviation	NOUN
aijes-5170	76	17	profit	profit	NOUN
aijes-5170	76	18	tax	tax	NOUN
aijes-5170	76	19	micro	micro	PROPN
aijes-5170	76	20	income	income	PROPN
aijes-5170	76	21	tax	tax	PROPN
aijes-5170	76	22	total	total	NOUN
aijes-5170	76	23	income	income	NOUN
aijes-5170	76	24	vt	vt	PROPN
aijes-5170	76	25	100.000	100.000	NUM
aijes-5170	76	26	100.000	100.000	NUM
aijes-5170	76	27	total	total	NOUN
aijes-5170	76	28	expenses	expense	NOUN
aijes-5170	76	29	ct	ct	NUM
aijes-5170	76	30	40.000	40.000	NUM
aijes-5170	76	31	40.000	40.000	NUM
aijes-5170	76	32	taxable	taxable	ADJ
aijes-5170	76	33	accounting	accounting	NOUN
aijes-5170	76	34	profit	profit	NOUN
aijes-5170	76	35	pri	pri	NOUN
aijes-5170	76	36	60.000	60.000	NUM
aijes-5170	76	37	60.000	60.000	NUM
aijes-5170	76	38	tax	tax	NOUN
aijes-5170	76	39	due	due	ADJ
aijes-5170	76	40	i	i	PROPN
aijes-5170	76	41	d	d	PROPN
aijes-5170	76	42	9.600	9.600	NUM
aijes-5170	76	43	1.000	1.000	NUM
aijes-5170	76	44	lei	lei	VERB
aijes-5170	76	45	fiscal	fiscal	ADJ
aijes-5170	76	46	pressure	pressure	NOUN
aijes-5170	76	47	prf	prf	NOUN
aijes-5170	76	48	9,6	9,6	NUM
aijes-5170	76	49	%	%	NOUN
aijes-5170	76	50	1	1	NUM
aijes-5170	76	51	%	%	NOUN
aijes-5170	76	52	calcule	calcule	X
aijes-5170	76	53	:	:	PUNCT
aijes-5170	76	54	32	32	NUM
aijes-5170	76	55	pri	pri	NOUN
aijes-5170	76	56	=	=	SYM
aijes-5170	76	57	vt	vt	PROPN
aijes-5170	76	58	–	–	PUNCT
aijes-5170	76	59	ct	ct	NOUN
aijes-5170	77	1	=	=	NOUN
aijes-5170	77	2	100	100	NUM
aijes-5170	77	3	000	000	NUM
aijes-5170	77	4	–	–	PUNCT
aijes-5170	77	5	40	40	NUM
aijes-5170	77	6	000	000	NUM
aijes-5170	77	7	=	=	SYM
aijes-5170	77	8	60	60	NUM
aijes-5170	77	9	000	000	NUM
aijes-5170	77	10	lei	lei	X
aijes-5170	77	11	ipr	ipr	NOUN
aijes-5170	77	12	=	=	PUNCT
aijes-5170	77	13	pri	pri	NOUN
aijes-5170	77	14	x	x	SYM
aijes-5170	77	15	16	16	NUM
aijes-5170	77	16	%	%	NOUN
aijes-5170	77	17	=	=	SYM
aijes-5170	78	1	60	60	NUM
aijes-5170	78	2	000	000	NUM
aijes-5170	78	3	x	x	SYM
aijes-5170	78	4	16	16	NUM
aijes-5170	78	5	%	%	NOUN
aijes-5170	78	6	=	=	NOUN
aijes-5170	78	7	9	9	NUM
aijes-5170	78	8	600	600	NUM
aijes-5170	78	9	lei	lei	X
aijes-5170	78	10	iv	iv	NUM
aijes-5170	79	1	=	=	SYM
aijes-5170	79	2	vt	vt	NOUN
aijes-5170	79	3	x	x	SYM
aijes-5170	79	4	1	1	NUM
aijes-5170	79	5	%	%	NOUN
aijes-5170	79	6	=	=	NOUN
aijes-5170	79	7	100	100	NUM
aijes-5170	79	8	000	000	NUM
aijes-5170	79	9	x	x	SYM
aijes-5170	79	10	1	1	NUM
aijes-5170	79	11	%	%	NOUN
aijes-5170	79	12	=	=	SYM
aijes-5170	79	13	1	1	NUM
aijes-5170	79	14	000	000	NUM
aijes-5170	79	15	lei	lei	X
aijes-5170	79	16	i	i	PROPN
aijes-5170	79	17	d	d	PROPN
aijes-5170	79	18	prf	prf	PROPN
aijes-5170	80	1	=	=	PUNCT
aijes-5170	80	2	---x	---x	PROPN
aijes-5170	80	3	100	100	NUM
aijes-5170	80	4	=	=	SYM
aijes-5170	80	5	9600/100000	9600/100000	NUM
aijes-5170	81	1	=	=	SYM
aijes-5170	81	2	9,6	9,6	NUM
aijes-5170	81	3	%	%	NOUN
aijes-5170	81	4	mi	mi	NOUN
aijes-5170	81	5	4	4	NUM
aijes-5170	81	6	.	.	PUNCT
aijes-5170	81	7	conclusions	conclusion	NOUN
aijes-5170	81	8	based	base	VERB
aijes-5170	81	9	on	on	ADP
aijes-5170	81	10	the	the	DET
aijes-5170	81	11	research	research	NOUN
aijes-5170	81	12	of	of	ADP
aijes-5170	81	13	the	the	DET
aijes-5170	81	14	documentary	documentary	NOUN
aijes-5170	81	15	material	material	NOUN
aijes-5170	81	16	composed	compose	VERB
aijes-5170	81	17	primarily	primarily	ADV
aijes-5170	81	18	of	of	ADP
aijes-5170	81	19	the	the	DET
aijes-5170	81	20	primary	primary	ADJ
aijes-5170	81	21	legislation	legislation	NOUN
aijes-5170	81	22	in	in	ADP
aijes-5170	81	23	the	the	DET
aijes-5170	81	24	field	field	NOUN
aijes-5170	81	25	,	,	PUNCT
aijes-5170	81	26	we	we	PRON
aijes-5170	81	27	found	find	VERB
aijes-5170	81	28	that	that	SCONJ
aijes-5170	81	29	the	the	DET
aijes-5170	81	30	taxation	taxation	NOUN
aijes-5170	81	31	of	of	ADP
aijes-5170	81	32	units	unit	NOUN
aijes-5170	81	33	in	in	ADP
aijes-5170	81	34	the	the	DET
aijes-5170	81	35	hospitality	hospitality	NOUN
aijes-5170	81	36	industry	industry	NOUN
aijes-5170	81	37	was	be	AUX
aijes-5170	81	38	based	base	VERB
aijes-5170	81	39	on	on	ADP
aijes-5170	81	40	other	other	ADJ
aijes-5170	81	41	taxation	taxation	NOUN
aijes-5170	81	42	criteria	criterion	NOUN
aijes-5170	81	43	than	than	ADP
aijes-5170	81	44	income	income	NOUN
aijes-5170	81	45	or	or	CCONJ
aijes-5170	81	46	wealth	wealth	NOUN
aijes-5170	81	47	.	.	PUNCT
aijes-5170	82	1	compared	compare	VERB
aijes-5170	82	2	to	to	ADP
aijes-5170	82	3	other	other	ADJ
aijes-5170	82	4	economic	economic	ADJ
aijes-5170	82	5	operators	operator	NOUN
aijes-5170	82	6	,	,	PUNCT
aijes-5170	82	7	whose	whose	DET
aijes-5170	82	8	earnings	earning	NOUN
aijes-5170	82	9	are	be	AUX
aijes-5170	82	10	taxed	tax	VERB
aijes-5170	82	11	according	accord	VERB
aijes-5170	82	12	to	to	ADP
aijes-5170	82	13	the	the	DET
aijes-5170	82	14	amount	amount	NOUN
aijes-5170	82	15	of	of	ADP
aijes-5170	82	16	income	income	NOUN
aijes-5170	82	17	and/or	and/or	CCONJ
aijes-5170	82	18	profits	profit	NOUN
aijes-5170	82	19	,	,	PUNCT
aijes-5170	82	20	the	the	DET
aijes-5170	82	21	horeca	horeca	PROPN
aijes-5170	82	22	sector	sector	NOUN
aijes-5170	82	23	was	be	AUX
aijes-5170	82	24	imposed	impose	VERB
aijes-5170	82	25	,	,	PUNCT
aijes-5170	82	26	in	in	ADP
aijes-5170	82	27	order	order	NOUN
aijes-5170	82	28	to	to	PART
aijes-5170	82	29	determine	determine	VERB
aijes-5170	82	30	the	the	DET
aijes-5170	82	31	tax	tax	NOUN
aijes-5170	82	32	due	due	ADJ
aijes-5170	82	33	,	,	PUNCT
aijes-5170	82	34	criteria	criterion	NOUN
aijes-5170	82	35	such	such	ADJ
aijes-5170	82	36	as	as	ADP
aijes-5170	82	37	:	:	PUNCT
aijes-5170	82	38	the	the	DET
aijes-5170	82	39	seasonality	seasonality	NOUN
aijes-5170	82	40	of	of	ADP
aijes-5170	82	41	the	the	DET
aijes-5170	82	42	business	business	NOUN
aijes-5170	82	43	,	,	PUNCT
aijes-5170	82	44	the	the	DET
aijes-5170	82	45	rank	rank	NOUN
aijes-5170	82	46	of	of	ADP
aijes-5170	82	47	the	the	DET
aijes-5170	82	48	locality	locality	NOUN
aijes-5170	82	49	where	where	SCONJ
aijes-5170	82	50	it	it	PRON
aijes-5170	82	51	operates	operate	VERB
aijes-5170	82	52	,	,	PUNCT
aijes-5170	82	53	the	the	DET
aijes-5170	82	54	useful	useful	ADJ
aijes-5170	82	55	area	area	NOUN
aijes-5170	82	56	of	of	ADP
aijes-5170	82	57	the	the	DET
aijes-5170	82	58	location	location	NOUN
aijes-5170	82	59	.	.	PUNCT
aijes-5170	83	1	geo	geo	PROPN
aijes-5170	83	2	no	no	PROPN
aijes-5170	83	3	.	.	PROPN
aijes-5170	84	1	16/2022	16/2022	NUM
aijes-5170	84	2	amending	amend	VERB
aijes-5170	84	3	and	and	CCONJ
aijes-5170	84	4	supplementing	supplement	VERB
aijes-5170	84	5	the	the	DET
aijes-5170	84	6	fiscal	fiscal	ADJ
aijes-5170	84	7	code	code	NOUN
aijes-5170	84	8	eliminates	eliminate	VERB
aijes-5170	84	9	this	this	DET
aijes-5170	84	10	type	type	NOUN
aijes-5170	84	11	of	of	ADP
aijes-5170	84	12	taxation	taxation	NOUN
aijes-5170	84	13	of	of	ADP
aijes-5170	84	14	these	these	DET
aijes-5170	84	15	companies	company	NOUN
aijes-5170	84	16	and	and	CCONJ
aijes-5170	84	17	leaves	leave	VERB
aijes-5170	84	18	them	they	PRON
aijes-5170	84	19	free	free	ADJ
aijes-5170	84	20	to	to	PART
aijes-5170	84	21	choose	choose	VERB
aijes-5170	84	22	between	between	ADP
aijes-5170	84	23	:	:	PUNCT
aijes-5170	84	24	income	income	NOUN
aijes-5170	84	25	taxation	taxation	NOUN
aijes-5170	84	26	with	with	ADP
aijes-5170	84	27	1	1	NUM
aijes-5170	84	28	%	%	NOUN
aijes-5170	84	29	,	,	PUNCT
aijes-5170	84	30	or	or	CCONJ
aijes-5170	84	31	taxation	taxation	NOUN
aijes-5170	84	32	of	of	ADP
aijes-5170	84	33	profits	profit	NOUN
aijes-5170	84	34	at	at	ADP
aijes-5170	84	35	16	16	NUM
aijes-5170	84	36	%	%	NOUN
aijes-5170	84	37	.	.	PUNCT
aijes-5170	85	1	regardless	regardless	ADV
aijes-5170	85	2	of	of	ADP
aijes-5170	85	3	the	the	DET
aijes-5170	85	4	form	form	NOUN
aijes-5170	85	5	of	of	ADP
aijes-5170	85	6	taxation	taxation	NOUN
aijes-5170	85	7	that	that	PRON
aijes-5170	85	8	these	these	DET
aijes-5170	85	9	economic	economic	ADJ
aijes-5170	85	10	operators	operator	NOUN
aijes-5170	85	11	choose	choose	VERB
aijes-5170	85	12	to	to	PART
aijes-5170	85	13	adopt	adopt	VERB
aijes-5170	85	14	,	,	PUNCT
aijes-5170	85	15	the	the	DET
aijes-5170	85	16	legislator	legislator	NOUN
aijes-5170	85	17	created	create	VERB
aijes-5170	85	18	the	the	DET
aijes-5170	85	19	prerequisites	prerequisite	NOUN
aijes-5170	85	20	for	for	ADP
aijes-5170	85	21	respecting	respect	VERB
aijes-5170	85	22	the	the	DET
aijes-5170	85	23	principles	principle	NOUN
aijes-5170	85	24	of	of	ADP
aijes-5170	85	25	fiscal	fiscal	ADJ
aijes-5170	85	26	equity	equity	NOUN
aijes-5170	85	27	,	,	PUNCT
aijes-5170	85	28	as	as	SCONJ
aijes-5170	85	29	they	they	PRON
aijes-5170	85	30	were	be	AUX
aijes-5170	85	31	formulated	formulate	VERB
aijes-5170	85	32	as	as	ADP
aijes-5170	85	33	maxims	maxim	NOUN
aijes-5170	85	34	by	by	ADP
aijes-5170	85	35	adam	adam	PROPN
aijes-5170	85	36	smith	smith	PROPN
aijes-5170	85	37	,	,	PUNCT
aijes-5170	85	38	in	in	ADP
aijes-5170	85	39	the	the	DET
aijes-5170	85	40	book	book	NOUN
aijes-5170	85	41	wealth	wealth	NOUN
aijes-5170	85	42	of	of	ADP
aijes-5170	85	43	nations	nation	NOUN
aijes-5170	85	44	;	;	PUNCT
aijes-5170	85	45	the	the	DET
aijes-5170	85	46	absolute	absolute	ADJ
aijes-5170	85	47	and	and	CCONJ
aijes-5170	85	48	relative	relative	ADJ
aijes-5170	85	49	tax	tax	NOUN
aijes-5170	85	50	burden	burden	NOUN
aijes-5170	85	51	of	of	ADP
aijes-5170	85	52	each	each	DET
aijes-5170	85	53	taxpayer	taxpayer	NOUN
aijes-5170	85	54	to	to	PART
aijes-5170	85	55	be	be	AUX
aijes-5170	85	56	established	establish	VERB
aijes-5170	85	57	according	accord	VERB
aijes-5170	85	58	to	to	ADP
aijes-5170	85	59	his	his	PRON
aijes-5170	85	60	contributory	contributory	NOUN
aijes-5170	85	61	power	power	NOUN
aijes-5170	85	62	,	,	PUNCT
aijes-5170	85	63	which	which	PRON
aijes-5170	85	64	is	be	AUX
aijes-5170	85	65	dependent	dependent	ADJ
aijes-5170	85	66	on	on	ADP
aijes-5170	85	67	the	the	DET
aijes-5170	85	68	amount	amount	NOUN
aijes-5170	85	69	of	of	ADP
aijes-5170	85	70	income	income	NOUN
aijes-5170	85	71	and	and	CCONJ
aijes-5170	85	72	taxable	taxable	ADJ
aijes-5170	85	73	assets	asset	NOUN
aijes-5170	85	74	,	,	PUNCT
aijes-5170	85	75	as	as	ADV
aijes-5170	85	76	well	well	ADV
aijes-5170	85	77	as	as	ADP
aijes-5170	85	78	the	the	DET
aijes-5170	85	79	personal	personal	ADJ
aijes-5170	85	80	situation	situation	NOUN
aijes-5170	85	81	of	of	ADP
aijes-5170	85	82	the	the	DET
aijes-5170	85	83	taxable	taxable	ADJ
aijes-5170	85	84	subject	subject	NOUN
aijes-5170	85	85	.	.	PUNCT
aijes-5170	86	1	in	in	ADP
aijes-5170	86	2	the	the	DET
aijes-5170	86	3	case	case	NOUN
aijes-5170	86	4	analyzed	analyze	VERB
aijes-5170	86	5	by	by	ADP
aijes-5170	86	6	us	we	PRON
aijes-5170	86	7	,	,	PUNCT
aijes-5170	86	8	we	we	PRON
aijes-5170	86	9	can	can	AUX
aijes-5170	86	10	draw	draw	VERB
aijes-5170	86	11	the	the	DET
aijes-5170	86	12	following	follow	VERB
aijes-5170	86	13	conclusions	conclusion	NOUN
aijes-5170	86	14	:	:	PUNCT
aijes-5170	86	15	table	table	NOUN
aijes-5170	86	16	no	no	INTJ
aijes-5170	86	17	.	.	NOUN
aijes-5170	86	18	8	8	NUM
aijes-5170	86	19	.	.	X
aijes-5170	86	20	comparison	comparison	NOUN
aijes-5170	86	21	of	of	ADP
aijes-5170	86	22	taxes	taxis	NOUN
aijes-5170	86	23	owed	owe	VERB
aijes-5170	86	24	by	by	ADP
aijes-5170	86	25	a	a	DET
aijes-5170	86	26	restaurant	restaurant	NOUN
aijes-5170	86	27	in	in	ADP
aijes-5170	86	28	2022	2022	NUM
aijes-5170	86	29	and	and	CCONJ
aijes-5170	86	30	2023	2023	NUM
aijes-5170	86	31	types	type	NOUN
aijes-5170	86	32	of	of	ADP
aijes-5170	86	33	tax	tax	NOUN
aijes-5170	86	34	calculated	calculate	VERB
aijes-5170	86	35	tax	tax	NOUN
aijes-5170	86	36	due	due	ADJ
aijes-5170	86	37	specific	specific	ADJ
aijes-5170	86	38	tax	tax	NOUN
aijes-5170	86	39	19159	19159	NUM
aijes-5170	86	40	tax	tax	NOUN
aijes-5170	86	41	9600	9600	NUM
aijes-5170	86	42	income	income	NOUN
aijes-5170	86	43	tax	tax	NOUN
aijes-5170	86	44	1000	1000	NUM
aijes-5170	86	45	in	in	ADP
aijes-5170	86	46	this	this	DET
aijes-5170	86	47	case	case	NOUN
aijes-5170	86	48	,	,	PUNCT
aijes-5170	86	49	we	we	PRON
aijes-5170	86	50	considered	consider	VERB
aijes-5170	86	51	a	a	DET
aijes-5170	86	52	cost	cost	NOUN
aijes-5170	86	53	margin	margin	NOUN
aijes-5170	86	54	(	(	PUNCT
aijes-5170	86	55	fixed	fixed	ADJ
aijes-5170	86	56	and	and	CCONJ
aijes-5170	86	57	variable	variable	NOUN
aijes-5170	86	58	)	)	PUNCT
aijes-5170	86	59	of	of	ADP
aijes-5170	86	60	the	the	DET
aijes-5170	86	61	restaurant	restaurant	NOUN
aijes-5170	86	62	of	of	ADP
aijes-5170	86	63	about	about	ADV
aijes-5170	86	64	40	40	NUM
aijes-5170	86	65	%	%	NOUN
aijes-5170	86	66	.	.	PUNCT
aijes-5170	87	1	compared	compare	VERB
aijes-5170	87	2	to	to	ADP
aijes-5170	87	3	this	this	DET
aijes-5170	87	4	average	average	ADJ
aijes-5170	87	5	cost	cost	NOUN
aijes-5170	87	6	margin	margin	NOUN
aijes-5170	87	7	of	of	ADP
aijes-5170	87	8	a	a	DET
aijes-5170	87	9	restaurant	restaurant	NOUN
aijes-5170	87	10	,	,	PUNCT
aijes-5170	87	11	we	we	PRON
aijes-5170	87	12	can	can	AUX
aijes-5170	87	13	say	say	VERB
aijes-5170	87	14	that	that	SCONJ
aijes-5170	87	15	,	,	PUNCT
aijes-5170	87	16	through	through	ADP
aijes-5170	87	17	the	the	DET
aijes-5170	87	18	changes	change	NOUN
aijes-5170	87	19	made	make	VERB
aijes-5170	87	20	to	to	ADP
aijes-5170	87	21	the	the	DET
aijes-5170	87	22	fiscal	fiscal	ADJ
aijes-5170	87	23	legislation	legislation	NOUN
aijes-5170	87	24	regarding	regard	VERB
aijes-5170	87	25	the	the	DET
aijes-5170	87	26	taxation	taxation	NOUN
aijes-5170	87	27	of	of	ADP
aijes-5170	87	28	restaurants	restaurant	NOUN
aijes-5170	87	29	,	,	PUNCT
aijes-5170	87	30	there	there	PRON
aijes-5170	87	31	has	have	AUX
aijes-5170	87	32	been	be	AUX
aijes-5170	87	33	a	a	DET
aijes-5170	87	34	fiscal	fiscal	ADJ
aijes-5170	87	35	relaxation	relaxation	NOUN
aijes-5170	87	36	,	,	PUNCT
aijes-5170	87	37	reducing	reduce	VERB
aijes-5170	87	38	the	the	DET
aijes-5170	87	39	fiscal	fiscal	ADJ
aijes-5170	87	40	pressure	pressure	NOUN
aijes-5170	87	41	felt	feel	VERB
aijes-5170	87	42	by	by	ADP
aijes-5170	87	43	them	they	PRON
aijes-5170	87	44	in	in	ADP
aijes-5170	87	45	terms	term	NOUN
aijes-5170	87	46	of	of	ADP
aijes-5170	87	47	the	the	DET
aijes-5170	87	48	taxation	taxation	NOUN
aijes-5170	87	49	of	of	ADP
aijes-5170	87	50	earnings	earning	NOUN
aijes-5170	87	51	.	.	PUNCT
aijes-5170	88	1	it	it	PRON
aijes-5170	88	2	33	33	NUM
aijes-5170	88	3	can	can	AUX
aijes-5170	88	4	be	be	AUX
aijes-5170	88	5	observed	observe	VERB
aijes-5170	88	6	that	that	SCONJ
aijes-5170	88	7	through	through	ADP
aijes-5170	88	8	the	the	DET
aijes-5170	88	9	specific	specific	ADJ
aijes-5170	88	10	tax	tax	NOUN
aijes-5170	88	11	due	due	ADJ
aijes-5170	88	12	,	,	PUNCT
aijes-5170	88	13	it	it	PRON
aijes-5170	88	14	took	take	VERB
aijes-5170	88	15	more	more	ADJ
aijes-5170	88	16	into	into	ADP
aijes-5170	88	17	account	account	NOUN
aijes-5170	88	18	parameters	parameter	NOUN
aijes-5170	88	19	,	,	PUNCT
aijes-5170	88	20	such	such	ADJ
aijes-5170	88	21	as	as	ADP
aijes-5170	88	22	the	the	DET
aijes-5170	88	23	rank	rank	NOUN
aijes-5170	88	24	of	of	ADP
aijes-5170	88	25	the	the	DET
aijes-5170	88	26	locality	locality	NOUN
aijes-5170	88	27	,	,	PUNCT
aijes-5170	88	28	the	the	DET
aijes-5170	88	29	usable	usable	ADJ
aijes-5170	88	30	area	area	NOUN
aijes-5170	88	31	,	,	PUNCT
aijes-5170	88	32	seasonality	seasonality	NOUN
aijes-5170	88	33	;	;	PUNCT
aijes-5170	88	34	aspects	aspect	VERB
aijes-5170	88	35	that	that	SCONJ
aijes-5170	88	36	from	from	ADP
aijes-5170	88	37	2023	2023	NUM
aijes-5170	88	38	are	be	AUX
aijes-5170	88	39	removed	remove	VERB
aijes-5170	88	40	and	and	CCONJ
aijes-5170	88	41	give	give	VERB
aijes-5170	88	42	restaurants	restaurant	NOUN
aijes-5170	88	43	the	the	DET
aijes-5170	88	44	possibility	possibility	NOUN
aijes-5170	88	45	to	to	PART
aijes-5170	88	46	be	be	AUX
aijes-5170	88	47	taxed	tax	VERB
aijes-5170	88	48	:	:	PUNCT
aijes-5170	88	49	profit	profit	NOUN
aijes-5170	88	50	or	or	CCONJ
aijes-5170	88	51	turnover	turnover	NOUN
aijes-5170	88	52	.	.	PUNCT
aijes-5170	89	1	observing	observe	VERB
aijes-5170	89	2	not	not	PART
aijes-5170	89	3	only	only	ADV
aijes-5170	89	4	the	the	DET
aijes-5170	89	5	percentage	percentage	NOUN
aijes-5170	89	6	rate	rate	NOUN
aijes-5170	89	7	that	that	PRON
aijes-5170	89	8	is	be	AUX
aijes-5170	89	9	different	different	ADJ
aijes-5170	89	10	between	between	ADP
aijes-5170	89	11	the	the	DET
aijes-5170	89	12	taxation	taxation	NOUN
aijes-5170	89	13	of	of	ADP
aijes-5170	89	14	profits	profit	NOUN
aijes-5170	89	15	and	and	CCONJ
aijes-5170	89	16	incomes	income	NOUN
aijes-5170	89	17	,	,	PUNCT
aijes-5170	89	18	but	but	CCONJ
aijes-5170	89	19	also	also	ADV
aijes-5170	89	20	through	through	ADP
aijes-5170	89	21	detailed	detailed	ADJ
aijes-5170	89	22	analyses	analysis	NOUN
aijes-5170	89	23	,	,	PUNCT
aijes-5170	89	24	we	we	PRON
aijes-5170	89	25	can	can	AUX
aijes-5170	89	26	state	state	VERB
aijes-5170	89	27	that	that	SCONJ
aijes-5170	89	28	the	the	DET
aijes-5170	89	29	turnover	turnover	NOUN
aijes-5170	89	30	tax	tax	NOUN
aijes-5170	89	31	tends	tend	VERB
aijes-5170	89	32	to	to	PART
aijes-5170	89	33	become	become	VERB
aijes-5170	89	34	more	more	ADV
aijes-5170	89	35	advantageous	advantageous	ADJ
aijes-5170	89	36	for	for	ADP
aijes-5170	89	37	the	the	DET
aijes-5170	89	38	hospitality	hospitality	NOUN
aijes-5170	89	39	industry	industry	NOUN
aijes-5170	89	40	sector	sector	NOUN
aijes-5170	89	41	as	as	ADV
aijes-5170	89	42	well	well	ADV
aijes-5170	89	43	,	,	PUNCT
aijes-5170	89	44	in	in	ADP
aijes-5170	89	45	terms	term	NOUN
aijes-5170	89	46	of	of	ADP
aijes-5170	89	47	the	the	DET
aijes-5170	89	48	amount	amount	NOUN
aijes-5170	89	49	of	of	ADP
aijes-5170	89	50	tax	tax	NOUN
aijes-5170	89	51	owed	owe	VERB
aijes-5170	89	52	,	,	PUNCT
aijes-5170	89	53	but	but	CCONJ
aijes-5170	89	54	also	also	ADV
aijes-5170	89	55	in	in	ADP
aijes-5170	89	56	terms	term	NOUN
aijes-5170	89	57	of	of	ADP
aijes-5170	89	58	flexibility	flexibility	NOUN
aijes-5170	89	59	,	,	PUNCT
aijes-5170	89	60	ease	ease	NOUN
aijes-5170	89	61	and	and	CCONJ
aijes-5170	89	62	way	way	NOUN
aijes-5170	89	63	of	of	ADP
aijes-5170	89	64	managing	manage	VERB
aijes-5170	89	65	it	it	PRON
aijes-5170	89	66	.	.	PUNCT
aijes-5170	90	1	of	of	ADP
aijes-5170	90	2	course	course	NOUN
aijes-5170	90	3	,	,	PUNCT
aijes-5170	90	4	apart	apart	ADV
aijes-5170	90	5	from	from	ADP
aijes-5170	90	6	the	the	DET
aijes-5170	90	7	cases	case	NOUN
aijes-5170	90	8	in	in	ADP
aijes-5170	90	9	which	which	PRON
aijes-5170	90	10	these	these	DET
aijes-5170	90	11	types	type	NOUN
aijes-5170	90	12	of	of	ADP
aijes-5170	90	13	economic	economic	ADJ
aijes-5170	90	14	operators	operator	NOUN
aijes-5170	90	15	obtain	obtain	VERB
aijes-5170	90	16	accounting	accounting	NOUN
aijes-5170	90	17	and	and	CCONJ
aijes-5170	90	18	fiscal	fiscal	ADJ
aijes-5170	90	19	losses	loss	NOUN
aijes-5170	90	20	,	,	PUNCT
aijes-5170	90	21	in	in	ADP
aijes-5170	90	22	which	which	DET
aijes-5170	90	23	case	case	NOUN
aijes-5170	90	24	in	in	ADP
aijes-5170	90	25	the	the	DET
aijes-5170	90	26	variant	variant	NOUN
aijes-5170	90	27	of	of	ADP
aijes-5170	90	28	taxation	taxation	NOUN
aijes-5170	90	29	of	of	ADP
aijes-5170	90	30	profits	profit	NOUN
aijes-5170	90	31	,	,	PUNCT
aijes-5170	90	32	the	the	DET
aijes-5170	90	33	fiscal	fiscal	ADJ
aijes-5170	90	34	pressure	pressure	NOUN
aijes-5170	90	35	borne	bear	VERB
aijes-5170	90	36	by	by	ADP
aijes-5170	90	37	them	they	PRON
aijes-5170	90	38	would	would	AUX
aijes-5170	90	39	become	become	VERB
aijes-5170	90	40	0	0	NUM
aijes-5170	90	41	.	.	PUNCT
aijes-5170	91	1	references	reference	NOUN
aijes-5170	91	2	[	[	X
aijes-5170	91	3	1	1	NUM
aijes-5170	91	4	]	]	X
aijes-5170	91	5	cătineanu	cătineanu	PROPN
aijes-5170	91	6	,	,	PUNCT
aijes-5170	91	7	florian	florian	NOUN
aijes-5170	91	8	,	,	PUNCT
aijes-5170	91	9	1999	1999	NUM
aijes-5170	91	10	,	,	PUNCT
aijes-5170	91	11	finanțe	finanțe	PROPN
aijes-5170	91	12	publice	publice	PROPN
aijes-5170	91	13	–	–	PUNCT
aijes-5170	91	14	studii	studii	PROPN
aijes-5170	91	15	de	de	X
aijes-5170	91	16	caz	caz	PROPN
aijes-5170	91	17	,	,	PUNCT
aijes-5170	91	18	1999	1999	NUM
aijes-5170	91	19	,	,	PUNCT
aijes-5170	91	20	editura	editura	NOUN
aijes-5170	91	21	mirton	mirton	NOUN
aijes-5170	91	22	,	,	PUNCT
aijes-5170	91	23	pg	pg	INTJ
aijes-5170	91	24	.	.	PUNCT
aijes-5170	91	25	37	37	NUM
aijes-5170	92	1	[	[	X
aijes-5170	92	2	2	2	NUM
aijes-5170	92	3	]	]	PUNCT
aijes-5170	92	4	cristea	cristea	NOUN
aijes-5170	92	5	,	,	PUNCT
aijes-5170	92	6	dumitru	dumitru	PROPN
aijes-5170	92	7	,	,	PUNCT
aijes-5170	92	8	horea	horea	NOUN
aijes-5170	92	9	,	,	PUNCT
aijes-5170	92	10	mutașcu	mutașcu	NOUN
aijes-5170	92	11	,	,	PUNCT
aijes-5170	92	12	m.	m.	NOUN
aijes-5170	92	13	,	,	PUNCT
aijes-5170	92	14	nicolescu	nicolescu	PROPN
aijes-5170	92	15	,	,	PUNCT
aijes-5170	92	16	ana	ana	PROPN
aijes-5170	92	17	,	,	PUNCT
aijes-5170	92	18	cristina	cristina	PROPN
aijes-5170	92	19	,	,	PUNCT
aijes-5170	92	20	2009	2009	NUM
aijes-5170	92	21	,	,	PUNCT
aijes-5170	92	22	elemente	elemente	PROPN
aijes-5170	92	23	de	de	PROPN
aijes-5170	92	24	teorie	teorie	PROPN
aijes-5170	92	25	și	și	PROPN
aijes-5170	92	26	practică	practică	PROPN
aijes-5170	92	27	fiscală	fiscală	PROPN
aijes-5170	92	28	,	,	PUNCT
aijes-5170	92	29	timișoara	timișoara	NOUN
aijes-5170	92	30	,	,	PUNCT
aijes-5170	92	31	pg	pg	INTJ
aijes-5170	92	32	.	.	PROPN
aijes-5170	92	33	13	13	NUM
aijes-5170	92	34	-	-	SYM
aijes-5170	92	35	29	29	NUM
aijes-5170	92	36	;	;	PUNCT
aijes-5170	92	37	[	[	X
aijes-5170	92	38	3	3	NUM
aijes-5170	92	39	]	]	X
aijes-5170	92	40	popa	popa	NOUN
aijes-5170	92	41	,	,	PUNCT
aijes-5170	92	42	adriana	adriana	PROPN
aijes-5170	92	43	,	,	PUNCT
aijes-5170	92	44	florina	florina	PROPN
aijes-5170	92	45	,	,	PUNCT
aijes-5170	92	46	dobre	dobre	PROPN
aijes-5170	92	47	,	,	PUNCT
aijes-5170	92	48	f.	f.	PROPN
aijes-5170	92	49	,	,	PUNCT
aijes-5170	92	50	ciobanu	ciobanu	PROPN
aijes-5170	92	51	,	,	PUNCT
aijes-5170	92	52	r.	r.	PROPN
aijes-5170	92	53	,	,	PUNCT
aijes-5170	92	54	2022	2022	NUM
aijes-5170	92	55	,	,	PUNCT
aijes-5170	92	56	fiscalitate	fiscalitate	NOUN
aijes-5170	92	57	,	,	PUNCT
aijes-5170	92	58	editura	editura	NOUN
aijes-5170	92	59	ceccar	ceccar	NOUN
aijes-5170	92	60	,	,	PUNCT
aijes-5170	92	61	pg	pg	INTJ
aijes-5170	92	62	.	.	PUNCT
aijes-5170	92	63	53	53	NUM
aijes-5170	92	64	-	-	SYM
aijes-5170	92	65	62	62	NUM
aijes-5170	92	66	;	;	PUNCT
aijes-5170	92	67	[	[	X
aijes-5170	92	68	4	4	NUM
aijes-5170	92	69	]	]	X
aijes-5170	92	70	smith	smith	PROPN
aijes-5170	92	71	,	,	PUNCT
aijes-5170	92	72	adam	adam	PROPN
aijes-5170	92	73	,	,	PUNCT
aijes-5170	92	74	1965	1965	NUM
aijes-5170	92	75	,	,	PUNCT
aijes-5170	92	76	avuția	avuția	PROPN
aijes-5170	92	77	națiunilor	națiunilor	NOUN
aijes-5170	92	78	,	,	PUNCT
aijes-5170	92	79	editura	editura	NOUN
aijes-5170	92	80	academiei	academiei	PROPN
aijes-5170	92	81	române	române	NOUN
aijes-5170	92	82	,	,	PUNCT
aijes-5170	92	83	pg	pg	INTJ
aijes-5170	92	84	.	.	PROPN
aijes-5170	92	85	39	39	NUM
aijes-5170	92	86	;	;	PUNCT
aijes-5170	92	87	[	[	X
aijes-5170	92	88	5	5	NUM
aijes-5170	92	89	]	]	PUNCT
aijes-5170	92	90	talpoș	talpoș	NOUN
aijes-5170	92	91	,	,	PUNCT
aijes-5170	92	92	ioan	ioan	PROPN
aijes-5170	92	93	,	,	PUNCT
aijes-5170	92	94	1996	1996	NUM
aijes-5170	92	95	,	,	PUNCT
aijes-5170	92	96	finanțele	finanțele	PROPN
aijes-5170	92	97	româniei	româniei	PROPN
aijes-5170	92	98	,	,	PUNCT
aijes-5170	92	99	editura	editura	NOUN
aijes-5170	92	100	sedona	sedona	PROPN
aijes-5170	92	101	,	,	PUNCT
aijes-5170	92	102	1996	1996	NUM
aijes-5170	92	103	,	,	PUNCT
aijes-5170	92	104	pg	pg	INTJ
aijes-5170	92	105	.	.	PROPN
aijes-5170	92	106	137	137	NUM
aijes-5170	92	107	;	;	PUNCT
aijes-5170	93	1	[	[	X
aijes-5170	93	2	6	6	NUM
aijes-5170	93	3	]	]	X
aijes-5170	93	4	vonea	vonea	PROPN
aijes-5170	93	5	,	,	PUNCT
aijes-5170	93	6	r.	r.	PROPN
aijes-5170	93	7	,	,	PUNCT
aijes-5170	93	8	2021	2021	NUM
aijes-5170	93	9	,	,	PUNCT
aijes-5170	93	10	contabilitate	contabilitate	ADJ
aijes-5170	93	11	financiară	financiară	PROPN
aijes-5170	93	12	i.	i.	PROPN
aijes-5170	93	13	,	,	PUNCT
aijes-5170	93	14	editura	editura	PROPN
aijes-5170	93	15	universității	universității	VERB
aijes-5170	93	16	agora	agora	PROPN
aijes-5170	93	17	,	,	PUNCT
aijes-5170	93	18	oradea	oradea	NOUN
aijes-5170	93	19	;	;	PUNCT
aijes-5170	93	20	pg	pg	PROPN
aijes-5170	93	21	.	.	PUNCT
aijes-5170	94	1	15	15	NUM
aijes-5170	94	2	-	-	SYM
aijes-5170	94	3	42	42	NUM
aijes-5170	94	4	;	;	PUNCT
aijes-5170	94	5	[	[	X
aijes-5170	94	6	7	7	NUM
aijes-5170	94	7	]	]	X
aijes-5170	94	8	vonea	vonea	PROPN
aijes-5170	94	9	,	,	PUNCT
aijes-5170	94	10	r.	r.	PROPN
aijes-5170	94	11	,	,	PUNCT
aijes-5170	94	12	2019	2019	NUM
aijes-5170	94	13	,	,	PUNCT
aijes-5170	94	14	bazele	bazele	PROPN
aijes-5170	94	15	contabilității	contabilității	PROPN
aijes-5170	94	16	–	–	PUNCT
aijes-5170	94	17	curs	cur	NOUN
aijes-5170	94	18	didactic	didactic	ADJ
aijes-5170	94	19	,	,	PUNCT
aijes-5170	94	20	editura	editura	PROPN
aijes-5170	94	21	universității	universității	VERB
aijes-5170	94	22	agora	agora	PROPN
aijes-5170	94	23	,	,	PUNCT
aijes-5170	94	24	oradea	oradea	NOUN
aijes-5170	94	25	,	,	PUNCT
aijes-5170	94	26	pg	pg	INTJ
aijes-5170	94	27	.	.	PROPN
aijes-5170	94	28	15	15	NUM
aijes-5170	94	29	-	-	SYM
aijes-5170	94	30	35	35	NUM
aijes-5170	94	31	;	;	PUNCT
aijes-5170	94	32	[	[	X
aijes-5170	94	33	8	8	X
aijes-5170	94	34	]	]	X
aijes-5170	94	35	omt	omt	PROPN
aijes-5170	94	36	nr	nr	PROPN
aijes-5170	94	37	.	.	PROPN
aijes-5170	94	38	264/464/2016	264/464/2016	NUM
aijes-5170	94	39	pentru	pentru	PROPN
aijes-5170	94	40	aprobarea	aprobarea	PROPN
aijes-5170	94	41	normelor	normelor	PROPN
aijes-5170	94	42	metodologice	metodologice	PROPN
aijes-5170	94	43	de	de	X
aijes-5170	94	44	aplicare	aplicare	VERB
aijes-5170	94	45	a	a	DET
aijes-5170	94	46	legii	legii	NOUN
aijes-5170	94	47	nr	nr	PROPN
aijes-5170	94	48	.	.	PROPN
aijes-5170	95	1	170/2016	170/2016	NUM
aijes-5170	95	2	privind	privind	PROPN
aijes-5170	95	3	impozitul	impozitul	PROPN
aijes-5170	95	4	specific	specific	ADJ
aijes-5170	95	5	unor	unor	PROPN
aijes-5170	95	6	activități	activități	NOUN
aijes-5170	95	7	[	[	X
aijes-5170	95	8	9	9	NUM
aijes-5170	95	9	]	]	PUNCT
aijes-5170	95	10	codul	codul	PROPN
aijes-5170	95	11	fiscal	fiscal	PROPN
aijes-5170	95	12	al	al	PROPN
aijes-5170	95	13	româniei	româniei	PROPN
aijes-5170	95	14	,	,	PUNCT
aijes-5170	95	15	aprobat	aprobat	PROPN
aijes-5170	95	16	prin	prin	PROPN
aijes-5170	95	17	legea	legea	PROPN
aijes-5170	95	18	nr	nr	PROPN
aijes-5170	95	19	.	.	PROPN
aijes-5170	95	20	227/2015	227/2015	NUM
aijes-5170	95	21	,	,	PUNCT
aijes-5170	95	22	modificată	modificată	NOUN
aijes-5170	95	23	și	și	PROPN
aijes-5170	95	24	completată	completată	PROPN
aijes-5170	95	25	;	;	PUNCT
aijes-5170	95	26	[	[	X
aijes-5170	95	27	10	10	NUM
aijes-5170	95	28	]	]	PUNCT
aijes-5170	95	29	oug	oug	PROPN
aijes-5170	95	30	nr	nr	PROPN
aijes-5170	95	31	.	.	PROPN
aijes-5170	95	32	16/2022	16/2022	NUM
aijes-5170	95	33	,	,	PUNCT
aijes-5170	95	34	publicată	publicată	PROPN
aijes-5170	95	35	în	în	PROPN
aijes-5170	95	36	mo	mo	PROPN
aijes-5170	95	37	nr	nr	PROPN
aijes-5170	95	38	.	.	PROPN
aijes-5170	95	39	716/15.07.2022	716/15.07.2022	NOUN
aijes-5170	95	40	,	,	PUNCT
aijes-5170	95	41	de	de	PROPN
aijes-5170	95	42	modificare	modificare	PROPN
aijes-5170	95	43	și	și	PROPN
aijes-5170	95	44	completare	completare	VERB
aijes-5170	95	45	a	a	DET
aijes-5170	95	46	codului	codului	NOUN
aijes-5170	95	47	fiscal	fiscal	ADJ
aijes-5170	95	48	;	;	PUNCT
aijes-5170	96	1	[	[	X
aijes-5170	96	2	11	11	NUM
aijes-5170	96	3	]	]	PUNCT
aijes-5170	96	4	legea	legea	PROPN
aijes-5170	96	5	nr	nr	PROPN
aijes-5170	96	6	.	.	PROPN
aijes-5170	97	1	170/2016	170/2016	NUM
aijes-5170	97	2	privind	privind	PROPN
aijes-5170	97	3	impozitul	impozitul	PROPN
aijes-5170	97	4	specific	specific	ADJ
aijes-5170	97	5	unor	unor	PROPN
aijes-5170	97	6	activități	activități	NOUN
aijes-5170	97	7	;	;	PUNCT
aijes-5170	97	8	[	[	X
aijes-5170	97	9	12	12	NUM
aijes-5170	97	10	]	]	PUNCT
aijes-5170	97	11	legea	legea	PROPN
aijes-5170	97	12	nr	nr	PROPN
aijes-5170	97	13	.	.	PROPN
aijes-5170	97	14	31/1990	31/1990	NUM
aijes-5170	97	15	privind	privind	PROPN
aijes-5170	97	16	societățile	societățile	PROPN
aijes-5170	97	17	comerciale	comerciale	PROPN
aijes-5170	97	18	,	,	PUNCT
aijes-5170	97	19	republicată	republicată	NOUN
aijes-5170	97	20	;	;	PUNCT
aijes-5170	97	21	[	[	X
aijes-5170	97	22	13	13	NUM
aijes-5170	97	23	]	]	X
aijes-5170	97	24	www.termene.ro	www.termene.ro	NOUN
aijes-5170	97	25	[	[	X
aijes-5170	97	26	14	14	NUM
aijes-5170	97	27	]	]	PUNCT
aijes-5170	97	28	www.deloitte.com	www.deloitte.com	PROPN
aijes-5170	97	29	ghid	ghid	PROPN
aijes-5170	97	30	privind	privind	PROPN
aijes-5170	97	31	industria	industria	PROPN
aijes-5170	97	32	horeca	horeca	PROPN
aijes-5170	97	33	[	[	X
aijes-5170	97	34	15	15	NUM
aijes-5170	97	35	]	]	PUNCT
aijes-5170	97	36	www.horeca.aristudio.ro	www.horeca.aristudio.ro	NOUN
aijes-5170	97	37	http://www.termene.ro/	http://www.termene.ro/	PRON
aijes-5170	97	38	http://www.deloitte.com/	http://www.deloitte.com/	VERB