id	sid	tid	token	lemma	pos
ajbmeb-1486	1	1	american	american	PROPN
ajbmeb-1486	1	2	journal	journal	PROPN
ajbmeb-1486	1	3	of	of	ADP
ajbmeb-1486	1	4	business	business	NOUN
ajbmeb-1486	1	5	management	management	NOUN
ajbmeb-1486	1	6	,	,	PUNCT
ajbmeb-1486	1	7	economics	economic	NOUN
ajbmeb-1486	1	8	and	and	CCONJ
ajbmeb-1486	1	9	banking	banking	NOUN
ajbmeb-1486	1	10	issn	issn	PROPN
ajbmeb-1486	1	11	(	(	PUNCT
ajbmeb-1486	1	12	e	e	NOUN
ajbmeb-1486	1	13	):	):	PUNCT
ajbmeb-1486	1	14	2832	2832	NUM
ajbmeb-1486	1	15	-	-	SYM
ajbmeb-1486	1	16	8078	8078	NUM
ajbmeb-1486	1	17	volume	volume	NOUN
ajbmeb-1486	1	18	18	18	NUM
ajbmeb-1486	1	19	,	,	PUNCT
ajbmeb-1486	1	20	|	|	ADV
ajbmeb-1486	1	21	november	november	PROPN
ajbmeb-1486	1	22	,	,	PUNCT
ajbmeb-1486	1	23	2023	2023	NUM
ajbmeb-1486	1	24	p	p	NOUN
ajbmeb-1486	1	25	a	a	DET
ajbmeb-1486	1	26	g	g	NOUN
ajbmeb-1486	1	27	e	e	NOUN
ajbmeb-1486	1	28	|	|	NOUN
ajbmeb-1486	1	29	114	114	NUM
ajbmeb-1486	1	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1486	1	31	main	main	ADJ
ajbmeb-1486	1	32	aspects	aspect	NOUN
ajbmeb-1486	1	33	of	of	ADP
ajbmeb-1486	1	34	the	the	DET
ajbmeb-1486	1	35	tax	tax	NOUN
ajbmeb-1486	1	36	potential	potential	NOUN
ajbmeb-1486	1	37	and	and	CCONJ
ajbmeb-1486	1	38	digital	digital	ADJ
ajbmeb-1486	1	39	economy	economy	NOUN
ajbmeb-1486	1	40	of	of	ADP
ajbmeb-1486	1	41	the	the	DET
ajbmeb-1486	1	42	country	country	NOUN
ajbmeb-1486	1	43	gafurova	gafurova	PROPN
ajbmeb-1486	1	44	umida	umida	PROPN
ajbmeb-1486	1	45	fatikhovna	fatikhovna	PROPN
ajbmeb-1486	1	46	phd	phd	PROPN
ajbmeb-1486	1	47	,	,	PUNCT
ajbmeb-1486	1	48	associate	associate	ADJ
ajbmeb-1486	1	49	professor	professor	NOUN
ajbmeb-1486	1	50	of	of	ADP
ajbmeb-1486	1	51	tashkent	tashkent	PROPN
ajbmeb-1486	1	52	financial	financial	PROPN
ajbmeb-1486	1	53	institute	institute	PROPN
ajbmeb-1486	1	54	a	a	DET
ajbmeb-1486	1	55	b	b	PROPN
ajbmeb-1486	1	56	s	s	ADP
ajbmeb-1486	1	57	t	t	PROPN
ajbmeb-1486	1	58	r	r	NOUN
ajbmeb-1486	1	59	a	a	DET
ajbmeb-1486	1	60	c	c	NOUN
ajbmeb-1486	1	61	t	t	NOUN
ajbmeb-1486	1	62	k	k	X
ajbmeb-1486	1	63	e	e	PROPN
ajbmeb-1486	1	64	y	y	PROPN
ajbmeb-1486	1	65	w	w	NOUN
ajbmeb-1486	2	1	o	o	NOUN
ajbmeb-1486	2	2	r	r	NOUN
ajbmeb-1486	2	3	d	d	NOUN
ajbmeb-1486	2	4	s	s	VERB
ajbmeb-1486	2	5	the	the	DET
ajbmeb-1486	2	6	article	article	NOUN
ajbmeb-1486	2	7	describes	describe	VERB
ajbmeb-1486	2	8	the	the	DET
ajbmeb-1486	2	9	essence	essence	NOUN
ajbmeb-1486	2	10	of	of	ADP
ajbmeb-1486	2	11	tax	tax	NOUN
ajbmeb-1486	2	12	potential	potential	NOUN
ajbmeb-1486	2	13	and	and	CCONJ
ajbmeb-1486	2	14	the	the	DET
ajbmeb-1486	2	15	digital	digital	ADJ
ajbmeb-1486	2	16	economy	economy	NOUN
ajbmeb-1486	2	17	in	in	ADP
ajbmeb-1486	2	18	modern	modern	ADJ
ajbmeb-1486	2	19	conditions	condition	NOUN
ajbmeb-1486	2	20	.	.	PUNCT
ajbmeb-1486	3	1	an	an	DET
ajbmeb-1486	3	2	analysis	analysis	NOUN
ajbmeb-1486	3	3	of	of	ADP
ajbmeb-1486	3	4	the	the	DET
ajbmeb-1486	3	5	tax	tax	NOUN
ajbmeb-1486	3	6	potential	potential	NOUN
ajbmeb-1486	3	7	and	and	CCONJ
ajbmeb-1486	3	8	digital	digital	ADJ
ajbmeb-1486	3	9	services	service	NOUN
ajbmeb-1486	3	10	in	in	ADP
ajbmeb-1486	3	11	the	the	DET
ajbmeb-1486	3	12	global	global	ADJ
ajbmeb-1486	3	13	economy	economy	NOUN
ajbmeb-1486	3	14	was	be	AUX
ajbmeb-1486	3	15	carried	carry	VERB
ajbmeb-1486	3	16	out	out	ADP
ajbmeb-1486	3	17	.	.	PUNCT
ajbmeb-1486	4	1	the	the	DET
ajbmeb-1486	4	2	results	result	NOUN
ajbmeb-1486	4	3	of	of	ADP
ajbmeb-1486	4	4	scientific	scientific	ADJ
ajbmeb-1486	4	5	research	research	NOUN
ajbmeb-1486	4	6	in	in	ADP
ajbmeb-1486	4	7	the	the	DET
ajbmeb-1486	4	8	field	field	NOUN
ajbmeb-1486	4	9	of	of	ADP
ajbmeb-1486	4	10	formation	formation	NOUN
ajbmeb-1486	4	11	of	of	ADP
ajbmeb-1486	4	12	the	the	DET
ajbmeb-1486	4	13	concept	concept	NOUN
ajbmeb-1486	4	14	of	of	ADP
ajbmeb-1486	4	15	tax	tax	NOUN
ajbmeb-1486	4	16	potential	potential	NOUN
ajbmeb-1486	4	17	taking	take	VERB
ajbmeb-1486	4	18	into	into	ADP
ajbmeb-1486	4	19	account	account	NOUN
ajbmeb-1486	4	20	the	the	DET
ajbmeb-1486	4	21	digital	digital	ADJ
ajbmeb-1486	4	22	economy	economy	NOUN
ajbmeb-1486	4	23	are	be	AUX
ajbmeb-1486	4	24	reflected	reflect	VERB
ajbmeb-1486	4	25	.	.	PUNCT
ajbmeb-1486	5	1	the	the	DET
ajbmeb-1486	5	2	main	main	ADJ
ajbmeb-1486	5	3	characteristics	characteristic	NOUN
ajbmeb-1486	5	4	of	of	ADP
ajbmeb-1486	5	5	digital	digital	ADJ
ajbmeb-1486	5	6	services	service	NOUN
ajbmeb-1486	5	7	are	be	AUX
ajbmeb-1486	5	8	shown	show	VERB
ajbmeb-1486	5	9	in	in	ADP
ajbmeb-1486	5	10	the	the	DET
ajbmeb-1486	5	11	context	context	NOUN
ajbmeb-1486	5	12	of	of	ADP
ajbmeb-1486	5	13	the	the	DET
ajbmeb-1486	5	14	ongoing	ongoing	ADJ
ajbmeb-1486	5	15	pandemic	pandemic	ADJ
ajbmeb-1486	5	16	and	and	CCONJ
ajbmeb-1486	5	17	military	military	ADJ
ajbmeb-1486	5	18	special	special	ADJ
ajbmeb-1486	5	19	operations	operation	NOUN
ajbmeb-1486	5	20	in	in	ADP
ajbmeb-1486	5	21	ukraine	ukraine	NOUN
ajbmeb-1486	5	22	.	.	PUNCT
ajbmeb-1486	6	1	important	important	ADJ
ajbmeb-1486	6	2	conclusions	conclusion	NOUN
ajbmeb-1486	6	3	have	have	AUX
ajbmeb-1486	6	4	been	be	AUX
ajbmeb-1486	6	5	drawn	draw	VERB
ajbmeb-1486	6	6	regarding	regard	VERB
ajbmeb-1486	6	7	the	the	DET
ajbmeb-1486	6	8	problems	problem	NOUN
ajbmeb-1486	6	9	of	of	ADP
ajbmeb-1486	6	10	tax	tax	NOUN
ajbmeb-1486	6	11	potential	potential	NOUN
ajbmeb-1486	6	12	and	and	CCONJ
ajbmeb-1486	6	13	the	the	DET
ajbmeb-1486	6	14	digital	digital	ADJ
ajbmeb-1486	6	15	economy	economy	NOUN
ajbmeb-1486	6	16	.	.	PUNCT
ajbmeb-1486	7	1	tax	tax	NOUN
ajbmeb-1486	7	2	potential	potential	NOUN
ajbmeb-1486	7	3	,	,	PUNCT
ajbmeb-1486	7	4	digital	digital	ADJ
ajbmeb-1486	7	5	economy	economy	NOUN
ajbmeb-1486	7	6	,	,	PUNCT
ajbmeb-1486	7	7	taxation	taxation	NOUN
ajbmeb-1486	7	8	,	,	PUNCT
ajbmeb-1486	7	9	digital	digital	ADJ
ajbmeb-1486	7	10	services	service	NOUN
ajbmeb-1486	7	11	,	,	PUNCT
ajbmeb-1486	7	12	tax	tax	NOUN
ajbmeb-1486	7	13	reforms	reform	NOUN
ajbmeb-1486	7	14	.	.	PUNCT
ajbmeb-1486	8	1	introduction	introduction	NOUN
ajbmeb-1486	8	2	the	the	DET
ajbmeb-1486	8	3	state	state	NOUN
ajbmeb-1486	8	4	of	of	ADP
ajbmeb-1486	8	5	socio	socio	NOUN
ajbmeb-1486	8	6	-	-	PUNCT
ajbmeb-1486	8	7	economic	economic	ADJ
ajbmeb-1486	8	8	development	development	NOUN
ajbmeb-1486	8	9	of	of	ADP
ajbmeb-1486	8	10	each	each	DET
ajbmeb-1486	8	11	country	country	NOUN
ajbmeb-1486	8	12	in	in	ADP
ajbmeb-1486	8	13	modern	modern	ADJ
ajbmeb-1486	8	14	conditions	condition	NOUN
ajbmeb-1486	8	15	largely	largely	ADV
ajbmeb-1486	8	16	depends	depend	VERB
ajbmeb-1486	8	17	on	on	ADP
ajbmeb-1486	8	18	strengthening	strengthen	VERB
ajbmeb-1486	8	19	tax	tax	NOUN
ajbmeb-1486	8	20	potential	potential	NOUN
ajbmeb-1486	8	21	and	and	CCONJ
ajbmeb-1486	8	22	on	on	ADP
ajbmeb-1486	8	23	the	the	DET
ajbmeb-1486	8	24	development	development	NOUN
ajbmeb-1486	8	25	of	of	ADP
ajbmeb-1486	8	26	the	the	DET
ajbmeb-1486	8	27	digital	digital	ADJ
ajbmeb-1486	8	28	economy	economy	NOUN
ajbmeb-1486	8	29	.	.	PUNCT
ajbmeb-1486	9	1	under	under	ADP
ajbmeb-1486	9	2	these	these	DET
ajbmeb-1486	9	3	conditions	condition	NOUN
ajbmeb-1486	9	4	,	,	PUNCT
ajbmeb-1486	9	5	tax	tax	NOUN
ajbmeb-1486	9	6	revenues	revenue	NOUN
ajbmeb-1486	9	7	constitute	constitute	VERB
ajbmeb-1486	9	8	the	the	DET
ajbmeb-1486	9	9	bulk	bulk	NOUN
ajbmeb-1486	9	10	of	of	ADP
ajbmeb-1486	9	11	countries	country	NOUN
ajbmeb-1486	9	12	'	'	PART
ajbmeb-1486	9	13	budget	budget	NOUN
ajbmeb-1486	9	14	revenues	revenue	NOUN
ajbmeb-1486	9	15	,	,	PUNCT
ajbmeb-1486	9	16	which	which	PRON
ajbmeb-1486	9	17	can	can	AUX
ajbmeb-1486	9	18	serve	serve	VERB
ajbmeb-1486	9	19	to	to	PART
ajbmeb-1486	9	20	strengthen	strengthen	VERB
ajbmeb-1486	9	21	the	the	DET
ajbmeb-1486	9	22	digital	digital	ADJ
ajbmeb-1486	9	23	economy	economy	NOUN
ajbmeb-1486	9	24	.	.	PUNCT
ajbmeb-1486	10	1	therefore	therefore	ADV
ajbmeb-1486	10	2	,	,	PUNCT
ajbmeb-1486	10	3	many	many	ADJ
ajbmeb-1486	10	4	governments	government	NOUN
ajbmeb-1486	10	5	pay	pay	VERB
ajbmeb-1486	10	6	special	special	ADJ
ajbmeb-1486	10	7	attention	attention	NOUN
ajbmeb-1486	10	8	to	to	ADP
ajbmeb-1486	10	9	the	the	DET
ajbmeb-1486	10	10	effective	effective	ADJ
ajbmeb-1486	10	11	use	use	NOUN
ajbmeb-1486	10	12	of	of	ADP
ajbmeb-1486	10	13	tax	tax	NOUN
ajbmeb-1486	10	14	potential	potential	NOUN
ajbmeb-1486	10	15	and	and	CCONJ
ajbmeb-1486	10	16	the	the	DET
ajbmeb-1486	10	17	development	development	NOUN
ajbmeb-1486	10	18	of	of	ADP
ajbmeb-1486	10	19	digital	digital	ADJ
ajbmeb-1486	10	20	technologies	technology	NOUN
ajbmeb-1486	10	21	.	.	PUNCT
ajbmeb-1486	11	1	in	in	ADP
ajbmeb-1486	11	2	this	this	DET
ajbmeb-1486	11	3	process	process	NOUN
ajbmeb-1486	11	4	,	,	PUNCT
ajbmeb-1486	11	5	of	of	ADP
ajbmeb-1486	11	6	course	course	NOUN
ajbmeb-1486	11	7	,	,	PUNCT
ajbmeb-1486	11	8	it	it	PRON
ajbmeb-1486	11	9	is	be	AUX
ajbmeb-1486	11	10	important	important	ADJ
ajbmeb-1486	11	11	to	to	PART
ajbmeb-1486	11	12	analyze	analyze	VERB
ajbmeb-1486	11	13	situations	situation	NOUN
ajbmeb-1486	11	14	related	relate	VERB
ajbmeb-1486	11	15	to	to	ADP
ajbmeb-1486	11	16	tax	tax	NOUN
ajbmeb-1486	11	17	potential	potential	NOUN
ajbmeb-1486	11	18	and	and	CCONJ
ajbmeb-1486	11	19	the	the	DET
ajbmeb-1486	11	20	state	state	NOUN
ajbmeb-1486	11	21	of	of	ADP
ajbmeb-1486	11	22	development	development	NOUN
ajbmeb-1486	11	23	of	of	ADP
ajbmeb-1486	11	24	digital	digital	ADJ
ajbmeb-1486	11	25	technologies	technology	NOUN
ajbmeb-1486	11	26	in	in	ADP
ajbmeb-1486	11	27	countries	country	NOUN
ajbmeb-1486	11	28	around	around	ADP
ajbmeb-1486	11	29	the	the	DET
ajbmeb-1486	11	30	world	world	NOUN
ajbmeb-1486	11	31	.	.	PUNCT
ajbmeb-1486	12	1	in	in	ADP
ajbmeb-1486	12	2	the	the	DET
ajbmeb-1486	12	3	context	context	NOUN
ajbmeb-1486	12	4	of	of	ADP
ajbmeb-1486	12	5	observing	observe	VERB
ajbmeb-1486	12	6	various	various	ADJ
ajbmeb-1486	12	7	strains	strain	NOUN
ajbmeb-1486	12	8	of	of	ADP
ajbmeb-1486	12	9	the	the	DET
ajbmeb-1486	12	10	pandemic	pandemic	NOUN
ajbmeb-1486	12	11	in	in	ADP
ajbmeb-1486	12	12	the	the	DET
ajbmeb-1486	12	13	world	world	NOUN
ajbmeb-1486	12	14	,	,	PUNCT
ajbmeb-1486	12	15	states	state	NOUN
ajbmeb-1486	12	16	around	around	ADP
ajbmeb-1486	12	17	the	the	DET
ajbmeb-1486	12	18	world	world	NOUN
ajbmeb-1486	12	19	are	be	AUX
ajbmeb-1486	12	20	paying	pay	VERB
ajbmeb-1486	12	21	special	special	ADJ
ajbmeb-1486	12	22	attention	attention	NOUN
ajbmeb-1486	12	23	to	to	ADP
ajbmeb-1486	12	24	ensuring	ensure	VERB
ajbmeb-1486	12	25	tax	tax	NOUN
ajbmeb-1486	12	26	collection	collection	NOUN
ajbmeb-1486	12	27	and	and	CCONJ
ajbmeb-1486	12	28	increasing	increase	VERB
ajbmeb-1486	12	29	tax	tax	NOUN
ajbmeb-1486	12	30	potential	potential	NOUN
ajbmeb-1486	12	31	in	in	ADP
ajbmeb-1486	12	32	this	this	DET
ajbmeb-1486	12	33	area	area	NOUN
ajbmeb-1486	12	34	.	.	PUNCT
ajbmeb-1486	13	1	it	it	PRON
ajbmeb-1486	13	2	should	should	AUX
ajbmeb-1486	13	3	be	be	AUX
ajbmeb-1486	13	4	noted	note	VERB
ajbmeb-1486	13	5	that	that	SCONJ
ajbmeb-1486	13	6	the	the	DET
ajbmeb-1486	13	7	processes	process	NOUN
ajbmeb-1486	13	8	of	of	ADP
ajbmeb-1486	13	9	socio	socio	NOUN
ajbmeb-1486	13	10	-	-	PUNCT
ajbmeb-1486	13	11	economic	economic	ADJ
ajbmeb-1486	13	12	development	development	NOUN
ajbmeb-1486	13	13	of	of	ADP
ajbmeb-1486	13	14	countries	country	NOUN
ajbmeb-1486	13	15	and	and	CCONJ
ajbmeb-1486	13	16	its	its	PRON
ajbmeb-1486	13	17	regional	regional	ADJ
ajbmeb-1486	13	18	structures	structure	NOUN
ajbmeb-1486	13	19	depend	depend	VERB
ajbmeb-1486	13	20	on	on	ADP
ajbmeb-1486	13	21	increasing	increase	VERB
ajbmeb-1486	13	22	tax	tax	NOUN
ajbmeb-1486	13	23	potential	potential	NOUN
ajbmeb-1486	13	24	and	and	CCONJ
ajbmeb-1486	13	25	strengthening	strengthen	VERB
ajbmeb-1486	13	26	the	the	DET
ajbmeb-1486	13	27	digital	digital	ADJ
ajbmeb-1486	13	28	economy	economy	NOUN
ajbmeb-1486	13	29	.	.	PUNCT
ajbmeb-1486	14	1	the	the	DET
ajbmeb-1486	14	2	emergence	emergence	NOUN
ajbmeb-1486	14	3	and	and	CCONJ
ajbmeb-1486	14	4	rapid	rapid	ADJ
ajbmeb-1486	14	5	spread	spread	NOUN
ajbmeb-1486	14	6	of	of	ADP
ajbmeb-1486	14	7	the	the	DET
ajbmeb-1486	14	8	digital	digital	ADJ
ajbmeb-1486	14	9	economy	economy	NOUN
ajbmeb-1486	14	10	represent	represent	VERB
ajbmeb-1486	14	11	one	one	NUM
ajbmeb-1486	14	12	of	of	ADP
ajbmeb-1486	14	13	the	the	DET
ajbmeb-1486	14	14	most	most	ADV
ajbmeb-1486	14	15	important	important	ADJ
ajbmeb-1486	14	16	trends	trend	NOUN
ajbmeb-1486	14	17	in	in	ADP
ajbmeb-1486	14	18	global	global	ADJ
ajbmeb-1486	14	19	development	development	NOUN
ajbmeb-1486	14	20	in	in	ADP
ajbmeb-1486	14	21	recent	recent	ADJ
ajbmeb-1486	14	22	decades	decade	NOUN
ajbmeb-1486	14	23	.	.	PUNCT
ajbmeb-1486	15	1	the	the	DET
ajbmeb-1486	15	2	digital	digital	ADJ
ajbmeb-1486	15	3	economy	economy	NOUN
ajbmeb-1486	15	4	and	and	CCONJ
ajbmeb-1486	15	5	related	related	ADJ
ajbmeb-1486	15	6	phenomena	phenomenon	NOUN
ajbmeb-1486	15	7	,	,	PUNCT
ajbmeb-1486	15	8	among	among	ADP
ajbmeb-1486	15	9	which	which	PRON
ajbmeb-1486	15	10	digitalization	digitalization	NOUN
ajbmeb-1486	15	11	stands	stand	VERB
ajbmeb-1486	15	12	out	out	ADP
ajbmeb-1486	15	13	(	(	PUNCT
ajbmeb-1486	15	14	the	the	DET
ajbmeb-1486	15	15	use	use	NOUN
ajbmeb-1486	15	16	of	of	ADP
ajbmeb-1486	15	17	digital	digital	ADJ
ajbmeb-1486	15	18	data	datum	NOUN
ajbmeb-1486	15	19	and	and	CCONJ
ajbmeb-1486	15	20	technologies	technology	NOUN
ajbmeb-1486	15	21	,	,	PUNCT
ajbmeb-1486	15	22	leading	lead	VERB
ajbmeb-1486	15	23	to	to	ADP
ajbmeb-1486	15	24	the	the	DET
ajbmeb-1486	15	25	emergence	emergence	NOUN
ajbmeb-1486	15	26	of	of	ADP
ajbmeb-1486	15	27	new	new	ADJ
ajbmeb-1486	15	28	or	or	CCONJ
ajbmeb-1486	15	29	transformation	transformation	NOUN
ajbmeb-1486	15	30	of	of	ADP
ajbmeb-1486	15	31	existing	exist	VERB
ajbmeb-1486	15	32	activities	activity	NOUN
ajbmeb-1486	15	33	[	[	X
ajbmeb-1486	15	34	oecd	oecd	PROPN
ajbmeb-1486	15	35	,	,	PUNCT
ajbmeb-1486	15	36	2019a	2019a	NUM
ajbmeb-1486	15	37	,	,	PUNCT
ajbmeb-1486	15	38	p.	p.	NOUN
ajbmeb-1486	15	39	7	7	NUM
ajbmeb-1486	15	40	]	]	PUNCT
ajbmeb-1486	15	41	)	)	PUNCT
ajbmeb-1486	15	42	,	,	PUNCT
ajbmeb-1486	15	43	are	be	AUX
ajbmeb-1486	15	44	having	have	VERB
ajbmeb-1486	15	45	an	an	DET
ajbmeb-1486	15	46	increasing	increase	VERB
ajbmeb-1486	15	47	impact	impact	NOUN
ajbmeb-1486	15	48	on	on	ADP
ajbmeb-1486	15	49	the	the	DET
ajbmeb-1486	15	50	world	world	NOUN
ajbmeb-1486	15	51	economy	economy	NOUN
ajbmeb-1486	15	52	and	and	CCONJ
ajbmeb-1486	15	53	individual	individual	ADJ
ajbmeb-1486	15	54	national	national	ADJ
ajbmeb-1486	15	55	economies	economy	NOUN
ajbmeb-1486	15	56	and	and	CCONJ
ajbmeb-1486	15	57	people	people	NOUN
ajbmeb-1486	15	58	's	's	PART
ajbmeb-1486	15	59	lives	life	NOUN
ajbmeb-1486	15	60	.	.	PUNCT
ajbmeb-1486	16	1	in	in	ADP
ajbmeb-1486	16	2	this	this	DET
ajbmeb-1486	16	3	regard	regard	NOUN
ajbmeb-1486	16	4	,	,	PUNCT
ajbmeb-1486	16	5	topics	topic	NOUN
ajbmeb-1486	16	6	related	relate	VERB
ajbmeb-1486	16	7	to	to	ADP
ajbmeb-1486	16	8	tax	tax	NOUN
ajbmeb-1486	16	9	potential	potential	NOUN
ajbmeb-1486	16	10	and	and	CCONJ
ajbmeb-1486	16	11	the	the	DET
ajbmeb-1486	16	12	digital	digital	ADJ
ajbmeb-1486	16	13	economy	economy	NOUN
ajbmeb-1486	16	14	are	be	AUX
ajbmeb-1486	16	15	considered	consider	VERB
ajbmeb-1486	16	16	relevant	relevant	ADJ
ajbmeb-1486	16	17	.	.	PUNCT
ajbmeb-1486	17	1	to	to	PART
ajbmeb-1486	17	2	solve	solve	VERB
ajbmeb-1486	17	3	this	this	DET
ajbmeb-1486	17	4	problem	problem	NOUN
ajbmeb-1486	17	5	,	,	PUNCT
ajbmeb-1486	17	6	we	we	PRON
ajbmeb-1486	17	7	will	will	AUX
ajbmeb-1486	17	8	first	first	ADV
ajbmeb-1486	17	9	analyze	analyze	VERB
ajbmeb-1486	17	10	issues	issue	NOUN
ajbmeb-1486	17	11	related	relate	VERB
ajbmeb-1486	17	12	to	to	ADP
ajbmeb-1486	17	13	the	the	DET
ajbmeb-1486	17	14	analysis	analysis	NOUN
ajbmeb-1486	17	15	of	of	ADP
ajbmeb-1486	17	16	the	the	DET
ajbmeb-1486	17	17	works	work	NOUN
ajbmeb-1486	17	18	of	of	ADP
ajbmeb-1486	17	19	scientists	scientist	NOUN
ajbmeb-1486	17	20	on	on	ADP
ajbmeb-1486	17	21	the	the	DET
ajbmeb-1486	17	22	formation	formation	NOUN
ajbmeb-1486	17	23	of	of	ADP
ajbmeb-1486	17	24	the	the	DET
ajbmeb-1486	17	25	conceptual	conceptual	ADJ
ajbmeb-1486	17	26	apparatus	apparatus	NOUN
ajbmeb-1486	17	27	of	of	ADP
ajbmeb-1486	17	28	tax	tax	NOUN
ajbmeb-1486	17	29	potential	potential	NOUN
ajbmeb-1486	17	30	and	and	CCONJ
ajbmeb-1486	17	31	the	the	DET
ajbmeb-1486	17	32	digital	digital	ADJ
ajbmeb-1486	17	33	economy	economy	NOUN
ajbmeb-1486	17	34	.	.	PUNCT
ajbmeb-1486	18	1	the	the	DET
ajbmeb-1486	18	2	concept	concept	NOUN
ajbmeb-1486	18	3	of	of	ADP
ajbmeb-1486	18	4	tax	tax	NOUN
ajbmeb-1486	18	5	potential	potential	NOUN
ajbmeb-1486	18	6	and	and	CCONJ
ajbmeb-1486	18	7	the	the	DET
ajbmeb-1486	18	8	digital	digital	ADJ
ajbmeb-1486	18	9	economy	economy	NOUN
ajbmeb-1486	18	10	has	have	AUX
ajbmeb-1486	18	11	been	be	AUX
ajbmeb-1486	18	12	the	the	DET
ajbmeb-1486	18	13	object	object	NOUN
ajbmeb-1486	18	14	of	of	ADP
ajbmeb-1486	18	15	study	study	NOUN
ajbmeb-1486	18	16	by	by	ADP
ajbmeb-1486	18	17	many	many	ADJ
ajbmeb-1486	18	18	international	international	ADJ
ajbmeb-1486	18	19	organizations	organization	NOUN
ajbmeb-1486	18	20	and	and	CCONJ
ajbmeb-1486	18	21	scientists	scientist	NOUN
ajbmeb-1486	18	22	.	.	PUNCT
ajbmeb-1486	19	1	american	american	ADJ
ajbmeb-1486	19	2	journal	journal	PROPN
ajbmeb-1486	19	3	of	of	ADP
ajbmeb-1486	19	4	business	business	NOUN
ajbmeb-1486	19	5	management	management	NOUN
ajbmeb-1486	19	6	,	,	PUNCT
ajbmeb-1486	19	7	economics	economic	NOUN
ajbmeb-1486	19	8	and	and	CCONJ
ajbmeb-1486	19	9	banking	banking	NOUN
ajbmeb-1486	19	10	volume	volume	NOUN
ajbmeb-1486	19	11	18	18	NUM
ajbmeb-1486	19	12	nov	nov	PROPN
ajbmeb-1486	19	13	.	.	PROPN
ajbmeb-1486	19	14	,	,	PUNCT
ajbmeb-1486	19	15	2023	2023	NUM
ajbmeb-1486	19	16	p	p	NOUN
ajbmeb-1486	19	17	a	a	DET
ajbmeb-1486	19	18	g	g	NOUN
ajbmeb-1486	19	19	e	e	NOUN
ajbmeb-1486	19	20	|	|	ADV
ajbmeb-1486	19	21	115	115	NUM
ajbmeb-1486	19	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1486	19	23	table	table	NOUN
ajbmeb-1486	19	24	1	1	NUM
ajbmeb-1486	19	25	.	.	PUNCT
ajbmeb-1486	20	1	some	some	DET
ajbmeb-1486	20	2	definitions	definition	NOUN
ajbmeb-1486	20	3	of	of	ADP
ajbmeb-1486	20	4	the	the	DET
ajbmeb-1486	20	5	concept	concept	NOUN
ajbmeb-1486	20	6	of	of	ADP
ajbmeb-1486	20	7	“	"	PUNCT
ajbmeb-1486	20	8	tax	tax	NOUN
ajbmeb-1486	20	9	potential	potential	NOUN
ajbmeb-1486	20	10	”	"	PUNCT
ajbmeb-1486	20	11	and	and	CCONJ
ajbmeb-1486	20	12	“	"	PUNCT
ajbmeb-1486	20	13	digital	digital	ADJ
ajbmeb-1486	20	14	economy”1	economy”1	NOUN
ajbmeb-1486	20	15	authors	author	NOUN
ajbmeb-1486	20	16	definitions	definition	NOUN
ajbmeb-1486	20	17	of	of	ADP
ajbmeb-1486	20	18	the	the	DET
ajbmeb-1486	20	19	concept	concept	NOUN
ajbmeb-1486	20	20	of	of	ADP
ajbmeb-1486	20	21	“	"	PUNCT
ajbmeb-1486	20	22	digital	digital	ADJ
ajbmeb-1486	20	23	economy	economy	NOUN
ajbmeb-1486	20	24	”	"	PUNCT
ajbmeb-1486	20	25	authors	author	NOUN
ajbmeb-1486	20	26	definitions	definition	NOUN
ajbmeb-1486	20	27	of	of	ADP
ajbmeb-1486	20	28	the	the	DET
ajbmeb-1486	20	29	concept	concept	NOUN
ajbmeb-1486	20	30	of	of	ADP
ajbmeb-1486	20	31	“	"	PUNCT
ajbmeb-1486	20	32	tax	tax	NOUN
ajbmeb-1486	20	33	potential	potential	NOUN
ajbmeb-1486	20	34	”	"	PUNCT
ajbmeb-1486	20	35	don	don	PROPN
ajbmeb-1486	20	36	tapscott	tapscott	VERB
ajbmeb-1486	20	37	the	the	DET
ajbmeb-1486	20	38	digital	digital	ADJ
ajbmeb-1486	20	39	economy	economy	NOUN
ajbmeb-1486	20	40	isthe	isthe	ADJ
ajbmeb-1486	20	41	economy	economy	NOUN
ajbmeb-1486	20	42	of	of	ADP
ajbmeb-1486	20	43	the	the	DET
ajbmeb-1486	20	44	era	era	NOUN
ajbmeb-1486	20	45	of	of	ADP
ajbmeb-1486	20	46	network	network	NOUN
ajbmeb-1486	20	47	intelligence	intelligence	NOUN
ajbmeb-1486	20	48	,	,	PUNCT
ajbmeb-1486	20	49	which	which	PRON
ajbmeb-1486	20	50	is	be	AUX
ajbmeb-1486	20	51	based	base	VERB
ajbmeb-1486	20	52	on	on	ADP
ajbmeb-1486	20	53	“	"	PUNCT
ajbmeb-1486	20	54	information	information	NOUN
ajbmeb-1486	20	55	of	of	ADP
ajbmeb-1486	20	56	all	all	DET
ajbmeb-1486	20	57	kinds	kind	NOUN
ajbmeb-1486	20	58	in	in	ADP
ajbmeb-1486	20	59	digital	digital	ADJ
ajbmeb-1486	20	60	format	format	NOUN
ajbmeb-1486	20	61	...	...	PUNCT
ajbmeb-1486	20	62	transmitted	transmit	VERB
ajbmeb-1486	20	63	using	use	VERB
ajbmeb-1486	20	64	network	network	NOUN
ajbmeb-1486	20	65	technologies	technology	NOUN
ajbmeb-1486	20	66	”	"	PUNCT
ajbmeb-1486	21	1	[	[	X
ajbmeb-1486	21	2	tapscott	tapscott	NOUN
ajbmeb-1486	21	3	,	,	PUNCT
ajbmeb-1486	21	4	2015	2015	NUM
ajbmeb-1486	21	5	,	,	PUNCT
ajbmeb-1486	21	6	p.16	p.16	PROPN
ajbmeb-1486	21	7	]	]	PUNCT
ajbmeb-1486	21	8	voskanyan	voskanyan	PROPN
ajbmeb-1486	21	9	e.	e.	PROPN
ajbmeb-1486	21	10	s.	s.	PROPN
ajbmeb-1486	21	11	tax	tax	PROPN
ajbmeb-1486	21	12	potential	potential	NOUN
ajbmeb-1486	21	13	is	be	AUX
ajbmeb-1486	21	14	a	a	DET
ajbmeb-1486	21	15	derivative	derivative	NOUN
ajbmeb-1486	21	16	of	of	ADP
ajbmeb-1486	21	17	economic	economic	ADJ
ajbmeb-1486	21	18	potential	potential	NOUN
ajbmeb-1486	21	19	,	,	PUNCT
ajbmeb-1486	21	20	which	which	PRON
ajbmeb-1486	21	21	is	be	AUX
ajbmeb-1486	21	22	an	an	DET
ajbmeb-1486	21	23	instrument	instrument	NOUN
ajbmeb-1486	21	24	that	that	PRON
ajbmeb-1486	21	25	aggregates	aggregate	VERB
ajbmeb-1486	21	26	exclusively	exclusively	ADV
ajbmeb-1486	21	27	tax	tax	NOUN
ajbmeb-1486	21	28	revenues	revenue	NOUN
ajbmeb-1486	21	29	at	at	ADP
ajbmeb-1486	21	30	different	different	ADJ
ajbmeb-1486	21	31	levels	level	NOUN
ajbmeb-1486	21	32	.	.	PUNCT
ajbmeb-1486	22	1	[	[	X
ajbmeb-1486	22	2	1	1	X
ajbmeb-1486	22	3	]	]	PUNCT
ajbmeb-1486	22	4	unctad	unctad	NOUN
ajbmeb-1486	22	5	digital	digital	ADJ
ajbmeb-1486	22	6	economy	economy	NOUN
ajbmeb-1486	22	7	is	be	AUX
ajbmeb-1486	22	8	the	the	DET
ajbmeb-1486	22	9	application	application	NOUN
ajbmeb-1486	22	10	of	of	ADP
ajbmeb-1486	22	11	digital	digital	ADJ
ajbmeb-1486	22	12	internet	internet	NOUN
ajbmeb-1486	22	13	technologies	technology	NOUN
ajbmeb-1486	22	14	in	in	ADP
ajbmeb-1486	22	15	the	the	DET
ajbmeb-1486	22	16	production	production	NOUN
ajbmeb-1486	22	17	of	of	ADP
ajbmeb-1486	22	18	goods	good	NOUN
ajbmeb-1486	22	19	and	and	CCONJ
ajbmeb-1486	22	20	services[unctad	services[unctad	NOUN
ajbmeb-1486	22	21	,	,	PUNCT
ajbmeb-1486	22	22	2017b	2017b	NUM
ajbmeb-1486	22	23	,	,	PUNCT
ajbmeb-1486	22	24	c.	c.	NOUN
ajbmeb-1486	22	25	156	156	NUM
ajbmeb-1486	22	26	]	]	PUNCT
ajbmeb-1486	22	27	yutkina	yutkina	NOUN
ajbmeb-1486	22	28	t.	t.	PROPN
ajbmeb-1486	22	29	f.	f.	PROPN
ajbmeb-1486	22	30	tax	tax	PROPN
ajbmeb-1486	22	31	potential	potential	NOUN
ajbmeb-1486	22	32	is	be	AUX
ajbmeb-1486	22	33	the	the	DET
ajbmeb-1486	22	34	total	total	ADJ
ajbmeb-1486	22	35	revenue	revenue	NOUN
ajbmeb-1486	22	36	of	of	ADP
ajbmeb-1486	22	37	producers	producer	NOUN
ajbmeb-1486	22	38	of	of	ADP
ajbmeb-1486	22	39	goods	good	NOUN
ajbmeb-1486	22	40	,	,	PUNCT
ajbmeb-1486	22	41	works	work	NOUN
ajbmeb-1486	22	42	and	and	CCONJ
ajbmeb-1486	22	43	services	service	NOUN
ajbmeb-1486	22	44	minus	minus	ADP
ajbmeb-1486	22	45	the	the	DET
ajbmeb-1486	22	46	corresponding	correspond	VERB
ajbmeb-1486	22	47	production	production	NOUN
ajbmeb-1486	22	48	and	and	CCONJ
ajbmeb-1486	22	49	distribution	distribution	NOUN
ajbmeb-1486	22	50	costs	cost	NOUN
ajbmeb-1486	22	51	.	.	PUNCT
ajbmeb-1486	23	1	[	[	X
ajbmeb-1486	23	2	2	2	X
ajbmeb-1486	23	3	]	]	X
ajbmeb-1486	23	4	imf	imf	PROPN
ajbmeb-1486	23	5	digital	digital	ADJ
ajbmeb-1486	23	6	economy	economy	NOUN
ajbmeb-1486	23	7	in	in	ADP
ajbmeb-1486	23	8	the	the	DET
ajbmeb-1486	23	9	narrow	narrow	ADJ
ajbmeb-1486	23	10	sense	sense	NOUN
ajbmeb-1486	23	11	,	,	PUNCT
ajbmeb-1486	23	12	this	this	PRON
ajbmeb-1486	23	13	is	be	AUX
ajbmeb-1486	23	14	a	a	DET
ajbmeb-1486	23	15	set	set	NOUN
ajbmeb-1486	23	16	of	of	ADP
ajbmeb-1486	23	17	online	online	ADJ
ajbmeb-1486	23	18	platforms	platform	NOUN
ajbmeb-1486	23	19	,	,	PUNCT
ajbmeb-1486	23	20	as	as	ADV
ajbmeb-1486	23	21	well	well	ADV
ajbmeb-1486	23	22	as	as	ADP
ajbmeb-1486	23	23	the	the	DET
ajbmeb-1486	23	24	types	type	NOUN
ajbmeb-1486	23	25	of	of	ADP
ajbmeb-1486	23	26	activities	activity	NOUN
ajbmeb-1486	23	27	possible	possible	ADJ
ajbmeb-1486	23	28	thanks	thank	NOUN
ajbmeb-1486	23	29	to	to	ADP
ajbmeb-1486	23	30	such	such	ADJ
ajbmeb-1486	23	31	platforms	platform	NOUN
ajbmeb-1486	23	32	;	;	PUNCT
ajbmeb-1486	23	33	in	in	ADP
ajbmeb-1486	23	34	a	a	DET
ajbmeb-1486	23	35	broad	broad	ADJ
ajbmeb-1486	23	36	sense	sense	NOUN
ajbmeb-1486	23	37	,	,	PUNCT
ajbmeb-1486	23	38	the	the	DET
ajbmeb-1486	23	39	digital	digital	ADJ
ajbmeb-1486	23	40	economy	economy	NOUN
ajbmeb-1486	23	41	is	be	AUX
ajbmeb-1486	23	42	all	all	DET
ajbmeb-1486	23	43	types	type	NOUN
ajbmeb-1486	23	44	of	of	ADP
ajbmeb-1486	23	45	activities	activity	NOUN
ajbmeb-1486	23	46	that	that	PRON
ajbmeb-1486	23	47	rely	rely	VERB
ajbmeb-1486	23	48	on	on	ADP
ajbmeb-1486	23	49	the	the	DET
ajbmeb-1486	23	50	use	use	NOUN
ajbmeb-1486	23	51	of	of	ADP
ajbmeb-1486	23	52	digital	digital	ADJ
ajbmeb-1486	23	53	data	datum	NOUN
ajbmeb-1486	23	54	;	;	PUNCT
ajbmeb-1486	23	55	in	in	ADP
ajbmeb-1486	23	56	developed	develop	VERB
ajbmeb-1486	23	57	economies	economy	NOUN
ajbmeb-1486	23	58	,	,	PUNCT
ajbmeb-1486	23	59	the	the	DET
ajbmeb-1486	23	60	digital	digital	ADJ
ajbmeb-1486	23	61	economy	economy	NOUN
ajbmeb-1486	23	62	covers	cover	VERB
ajbmeb-1486	23	63	the	the	DET
ajbmeb-1486	23	64	entire	entire	ADJ
ajbmeb-1486	23	65	economy[imf,2018	economy[imf,2018	NOUN
ajbmeb-1486	23	66	,	,	PUNCT
ajbmeb-1486	23	67	p.7	p.7	NOUN
ajbmeb-1486	23	68	]	]	X
ajbmeb-1486	23	69	matrusov	matrusov	PROPN
ajbmeb-1486	23	70	n.	n.	PROPN
ajbmeb-1486	23	71	d.	d.	PROPN
ajbmeb-1486	23	72	tax	tax	PROPN
ajbmeb-1486	23	73	potential	potential	NOUN
ajbmeb-1486	23	74	is	be	AUX
ajbmeb-1486	23	75	the	the	DET
ajbmeb-1486	23	76	ability	ability	NOUN
ajbmeb-1486	23	77	of	of	ADP
ajbmeb-1486	23	78	the	the	DET
ajbmeb-1486	23	79	tax	tax	NOUN
ajbmeb-1486	23	80	system	system	NOUN
ajbmeb-1486	23	81	to	to	PART
ajbmeb-1486	23	82	effectively	effectively	ADV
ajbmeb-1486	23	83	implement	implement	VERB
ajbmeb-1486	23	84	financial	financial	ADJ
ajbmeb-1486	23	85	resources	resource	NOUN
ajbmeb-1486	23	86	.	.	PUNCT
ajbmeb-1486	24	1	[	[	X
ajbmeb-1486	24	2	3	3	X
ajbmeb-1486	24	3	]	]	PUNCT
ajbmeb-1486	24	4	"	"	PUNCT
ajbmeb-1486	24	5	group	group	NOUN
ajbmeb-1486	24	6	of	of	ADP
ajbmeb-1486	24	7	twenty	twenty	NUM
ajbmeb-1486	24	8	"	"	PUNCT
ajbmeb-1486	24	9	the	the	DET
ajbmeb-1486	24	10	digital	digital	ADJ
ajbmeb-1486	24	11	economy	economy	NOUN
ajbmeb-1486	24	12	is	be	AUX
ajbmeb-1486	24	13	various	various	ADJ
ajbmeb-1486	24	14	types	type	NOUN
ajbmeb-1486	24	15	of	of	ADP
ajbmeb-1486	24	16	economic	economic	ADJ
ajbmeb-1486	24	17	activities	activity	NOUN
ajbmeb-1486	24	18	in	in	ADP
ajbmeb-1486	24	19	which	which	PRON
ajbmeb-1486	24	20	the	the	DET
ajbmeb-1486	24	21	use	use	NOUN
ajbmeb-1486	24	22	of	of	ADP
ajbmeb-1486	24	23	digital	digital	ADJ
ajbmeb-1486	24	24	information	information	NOUN
ajbmeb-1486	24	25	and	and	CCONJ
ajbmeb-1486	24	26	knowledge	knowledge	NOUN
ajbmeb-1486	24	27	plays	play	VERB
ajbmeb-1486	24	28	the	the	DET
ajbmeb-1486	24	29	role	role	NOUN
ajbmeb-1486	24	30	of	of	ADP
ajbmeb-1486	24	31	a	a	DET
ajbmeb-1486	24	32	key	key	ADJ
ajbmeb-1486	24	33	factor	factor	NOUN
ajbmeb-1486	24	34	of	of	ADP
ajbmeb-1486	24	35	production	production	NOUN
ajbmeb-1486	24	36	,	,	PUNCT
ajbmeb-1486	24	37	modern	modern	ADJ
ajbmeb-1486	24	38	information	information	NOUN
ajbmeb-1486	24	39	networks	network	NOUN
ajbmeb-1486	24	40	are	be	AUX
ajbmeb-1486	24	41	becoming	become	VERB
ajbmeb-1486	24	42	an	an	DET
ajbmeb-1486	24	43	important	important	ADJ
ajbmeb-1486	24	44	area	area	NOUN
ajbmeb-1486	24	45	of	of	ADP
ajbmeb-1486	24	46	activity	activity	NOUN
ajbmeb-1486	24	47	,	,	PUNCT
ajbmeb-1486	24	48	and	and	CCONJ
ajbmeb-1486	24	49	the	the	DET
ajbmeb-1486	24	50	effective	effective	ADJ
ajbmeb-1486	24	51	use	use	NOUN
ajbmeb-1486	24	52	of	of	ADP
ajbmeb-1486	24	53	ict	ict	PROPN
ajbmeb-1486	24	54	acts	act	VERB
ajbmeb-1486	24	55	as	as	ADP
ajbmeb-1486	24	56	an	an	DET
ajbmeb-1486	24	57	important	important	ADJ
ajbmeb-1486	24	58	driving	driving	NOUN
ajbmeb-1486	24	59	force	force	NOUN
ajbmeb-1486	24	60	for	for	ADP
ajbmeb-1486	24	61	increasing	increase	VERB
ajbmeb-1486	24	62	productivity	productivity	NOUN
ajbmeb-1486	24	63	and	and	CCONJ
ajbmeb-1486	24	64	optimizing	optimize	VERB
ajbmeb-1486	24	65	the	the	DET
ajbmeb-1486	24	66	structure	structure	NOUN
ajbmeb-1486	24	67	of	of	ADP
ajbmeb-1486	24	68	the	the	DET
ajbmeb-1486	24	69	economy[g20	economy[g20	PROPN
ajbmeb-1486	24	70	,	,	PUNCT
ajbmeb-1486	24	71	2016	2016	NUM
ajbmeb-1486	24	72	]	]	PUNCT
ajbmeb-1486	24	73	i.	i.	PROPN
ajbmeb-1486	24	74	a.	a.	PROPN
ajbmeb-1486	24	75	mayburov	mayburov	PROPN
ajbmeb-1486	24	76	tax	tax	NOUN
ajbmeb-1486	24	77	potential	potential	NOUN
ajbmeb-1486	24	78	is	be	AUX
ajbmeb-1486	24	79	an	an	DET
ajbmeb-1486	24	80	economic	economic	ADJ
ajbmeb-1486	24	81	category	category	NOUN
ajbmeb-1486	24	82	that	that	PRON
ajbmeb-1486	24	83	describes	describe	VERB
ajbmeb-1486	24	84	the	the	DET
ajbmeb-1486	24	85	set	set	NOUN
ajbmeb-1486	24	86	of	of	ADP
ajbmeb-1486	24	87	financial	financial	ADJ
ajbmeb-1486	24	88	relations	relation	NOUN
ajbmeb-1486	24	89	around	around	ADP
ajbmeb-1486	24	90	the	the	DET
ajbmeb-1486	24	91	transformation	transformation	NOUN
ajbmeb-1486	24	92	of	of	ADP
ajbmeb-1486	24	93	the	the	DET
ajbmeb-1486	24	94	tax	tax	NOUN
ajbmeb-1486	24	95	base	base	NOUN
ajbmeb-1486	24	96	into	into	ADP
ajbmeb-1486	24	97	tax	tax	NOUN
ajbmeb-1486	24	98	revenues	revenue	NOUN
ajbmeb-1486	24	99	,	,	PUNCT
ajbmeb-1486	24	100	guided	guide	VERB
ajbmeb-1486	24	101	by	by	ADP
ajbmeb-1486	24	102	parameters	parameter	NOUN
ajbmeb-1486	24	103	based	base	VERB
ajbmeb-1486	24	104	on	on	ADP
ajbmeb-1486	24	105	the	the	DET
ajbmeb-1486	24	106	balance	balance	NOUN
ajbmeb-1486	24	107	of	of	ADP
ajbmeb-1486	24	108	the	the	DET
ajbmeb-1486	24	109	fiscal	fiscal	ADJ
ajbmeb-1486	24	110	and	and	CCONJ
ajbmeb-1486	24	111	regulatory	regulatory	ADJ
ajbmeb-1486	24	112	functions	function	NOUN
ajbmeb-1486	24	113	of	of	ADP
ajbmeb-1486	24	114	the	the	DET
ajbmeb-1486	24	115	tax	tax	NOUN
ajbmeb-1486	24	116	system	system	NOUN
ajbmeb-1486	24	117	and	and	CCONJ
ajbmeb-1486	24	118	the	the	DET
ajbmeb-1486	24	119	specific	specific	ADJ
ajbmeb-1486	24	120	conditions	condition	NOUN
ajbmeb-1486	24	121	of	of	ADP
ajbmeb-1486	24	122	the	the	DET
ajbmeb-1486	24	123	economy	economy	NOUN
ajbmeb-1486	24	124	[	[	X
ajbmeb-1486	24	125	4	4	NUM
ajbmeb-1486	24	126	,	,	PUNCT
ajbmeb-1486	24	127	p.	p.	NOUN
ajbmeb-1486	24	128	418	418	NUM
ajbmeb-1486	24	129	-	-	SYM
ajbmeb-1486	24	130	419	419	NUM
ajbmeb-1486	24	131	]	]	PUNCT
ajbmeb-1486	24	132	as	as	SCONJ
ajbmeb-1486	24	133	can	can	AUX
ajbmeb-1486	24	134	be	be	AUX
ajbmeb-1486	24	135	seen	see	VERB
ajbmeb-1486	24	136	from	from	ADP
ajbmeb-1486	24	137	the	the	DET
ajbmeb-1486	24	138	table	table	NOUN
ajbmeb-1486	24	139	,	,	PUNCT
ajbmeb-1486	24	140	there	there	PRON
ajbmeb-1486	24	141	are	be	VERB
ajbmeb-1486	24	142	different	different	ADJ
ajbmeb-1486	24	143	concepts	concept	NOUN
ajbmeb-1486	24	144	of	of	ADP
ajbmeb-1486	24	145	the	the	DET
ajbmeb-1486	24	146	digital	digital	ADJ
ajbmeb-1486	24	147	economy	economy	NOUN
ajbmeb-1486	24	148	and	and	CCONJ
ajbmeb-1486	24	149	tax	tax	NOUN
ajbmeb-1486	24	150	potential	potential	NOUN
ajbmeb-1486	24	151	.	.	PUNCT
ajbmeb-1486	25	1	by	by	ADP
ajbmeb-1486	25	2	connecting	connect	VERB
ajbmeb-1486	25	3	these	these	DET
ajbmeb-1486	25	4	two	two	NUM
ajbmeb-1486	25	5	concepts	concept	NOUN
ajbmeb-1486	25	6	,	,	PUNCT
ajbmeb-1486	25	7	we	we	PRON
ajbmeb-1486	25	8	can	can	AUX
ajbmeb-1486	25	9	characterize	characterize	VERB
ajbmeb-1486	25	10	the	the	DET
ajbmeb-1486	25	11	development	development	NOUN
ajbmeb-1486	25	12	of	of	ADP
ajbmeb-1486	25	13	countries	country	NOUN
ajbmeb-1486	25	14	in	in	ADP
ajbmeb-1486	25	15	modern	modern	ADJ
ajbmeb-1486	25	16	conditions	condition	NOUN
ajbmeb-1486	25	17	.	.	PUNCT
ajbmeb-1486	26	1	according	accord	VERB
ajbmeb-1486	26	2	to	to	ADP
ajbmeb-1486	26	3	watanabe	watanabe	PROPN
ajbmeb-1486	26	4	,	,	PUNCT
ajbmeb-1486	26	5	the	the	DET
ajbmeb-1486	26	6	limited	limited	ADJ
ajbmeb-1486	26	7	potential	potential	NOUN
ajbmeb-1486	26	8	of	of	ADP
ajbmeb-1486	26	9	generally	generally	ADV
ajbmeb-1486	26	10	accepted	accept	VERB
ajbmeb-1486	26	11	economic	economic	ADJ
ajbmeb-1486	26	12	indicators	indicator	NOUN
ajbmeb-1486	26	13	,	,	PUNCT
ajbmeb-1486	26	14	among	among	ADP
ajbmeb-1486	26	15	which	which	PRON
ajbmeb-1486	26	16	the	the	DET
ajbmeb-1486	26	17	main	main	ADJ
ajbmeb-1486	26	18	one	one	NOUN
ajbmeb-1486	26	19	is	be	AUX
ajbmeb-1486	26	20	the	the	DET
ajbmeb-1486	26	21	gross	gross	ADJ
ajbmeb-1486	26	22	national	national	ADJ
ajbmeb-1486	26	23	product	product	NOUN
ajbmeb-1486	26	24	,	,	PUNCT
ajbmeb-1486	26	25	in	in	ADP
ajbmeb-1486	26	26	the	the	DET
ajbmeb-1486	26	27	process	process	NOUN
ajbmeb-1486	26	28	of	of	ADP
ajbmeb-1486	26	29	assessing	assess	VERB
ajbmeb-1486	26	30	the	the	DET
ajbmeb-1486	26	31	development	development	NOUN
ajbmeb-1486	26	32	of	of	ADP
ajbmeb-1486	26	33	the	the	DET
ajbmeb-1486	26	34	digital	digital	ADJ
ajbmeb-1486	26	35	economy	economy	NOUN
ajbmeb-1486	26	36	with	with	ADP
ajbmeb-1486	26	37	the	the	DET
ajbmeb-1486	26	38	decline	decline	NOUN
ajbmeb-1486	26	39	in	in	ADP
ajbmeb-1486	26	40	growth	growth	NOUN
ajbmeb-1486	26	41	rates	rate	NOUN
ajbmeb-1486	26	42	of	of	ADP
ajbmeb-1486	26	43	the	the	DET
ajbmeb-1486	26	44	world	world	NOUN
ajbmeb-1486	26	45	's	's	PART
ajbmeb-1486	26	46	leading	lead	VERB
ajbmeb-1486	26	47	economies	economy	NOUN
ajbmeb-1486	26	48	recorded	record	VERB
ajbmeb-1486	26	49	in	in	ADP
ajbmeb-1486	26	50	recent	recent	ADJ
ajbmeb-1486	26	51	years	year	NOUN
ajbmeb-1486	26	52	and	and	CCONJ
ajbmeb-1486	26	53	the	the	DET
ajbmeb-1486	26	54	new	new	ADJ
ajbmeb-1486	26	55	“	"	PUNCT
ajbmeb-1486	26	56	productivity	productivity	NOUN
ajbmeb-1486	26	57	paradox	paradox	NOUN
ajbmeb-1486	26	58	”	"	PUNCT
ajbmeb-1486	27	1	[	[	X
ajbmeb-1486	27	2	watanabe	watanabe	PROPN
ajbmeb-1486	27	3	et	et	PROPN
ajbmeb-1486	27	4	al	al	PROPN
ajbmeb-1486	27	5	.	.	PROPN
ajbmeb-1486	27	6	,	,	PUNCT
ajbmeb-1486	27	7	2018	2018	NUM
ajbmeb-1486	27	8	,	,	PUNCT
ajbmeb-1486	27	9	c.	c.	NOUN
ajbmeb-1486	27	10	226	226	NUM
ajbmeb-1486	27	11	]	]	PUNCT
ajbmeb-1486	27	12	.	.	PUNCT
ajbmeb-1486	28	1	it	it	PRON
ajbmeb-1486	28	2	should	should	AUX
ajbmeb-1486	28	3	be	be	AUX
ajbmeb-1486	28	4	noted	note	VERB
ajbmeb-1486	28	5	that	that	SCONJ
ajbmeb-1486	28	6	the	the	DET
ajbmeb-1486	28	7	lack	lack	NOUN
ajbmeb-1486	28	8	of	of	ADP
ajbmeb-1486	28	9	an	an	DET
ajbmeb-1486	28	10	established	establish	VERB
ajbmeb-1486	28	11	approach	approach	NOUN
ajbmeb-1486	28	12	leads	lead	VERB
ajbmeb-1486	28	13	to	to	ADP
ajbmeb-1486	28	14	significant	significant	ADJ
ajbmeb-1486	28	15	discrepancies	discrepancy	NOUN
ajbmeb-1486	28	16	in	in	ADP
ajbmeb-1486	28	17	the	the	DET
ajbmeb-1486	28	18	estimates	estimate	NOUN
ajbmeb-1486	28	19	given	give	VERB
ajbmeb-1486	28	20	.	.	PUNCT
ajbmeb-1486	29	1	according	accord	VERB
ajbmeb-1486	29	2	to	to	ADP
ajbmeb-1486	29	3	zhang	zhang	PROPN
ajbmeb-1486	29	4	chen	chen	PROPN
ajbmeb-1486	29	5	,	,	PUNCT
ajbmeb-1486	29	6	the	the	DET
ajbmeb-1486	29	7	digital	digital	ADJ
ajbmeb-1486	29	8	economy	economy	NOUN
ajbmeb-1486	29	9	in	in	ADP
ajbmeb-1486	29	10	china	china	PROPN
ajbmeb-1486	29	11	creates	create	VERB
ajbmeb-1486	29	12	from	from	ADP
ajbmeb-1486	29	13	6	6	NUM
ajbmeb-1486	29	14	to	to	PART
ajbmeb-1486	29	15	30	30	NUM
ajbmeb-1486	29	16	%	%	NOUN
ajbmeb-1486	29	17	of	of	ADP
ajbmeb-1486	29	18	the	the	DET
ajbmeb-1486	29	19	country	country	NOUN
ajbmeb-1486	29	20	’s	’s	PART
ajbmeb-1486	29	21	gdp	gdp	NOUN
ajbmeb-1486	30	1	[	[	X
ajbmeb-1486	30	2	zhang	zhang	PROPN
ajbmeb-1486	30	3	,	,	PUNCT
ajbmeb-1486	30	4	chen	chen	PROPN
ajbmeb-1486	30	5	,	,	PUNCT
ajbmeb-1486	30	6	2019	2019	NUM
ajbmeb-1486	30	7	,	,	PUNCT
ajbmeb-1486	30	8	p.4	p.4	X
ajbmeb-1486	30	9	]	]	PUNCT
ajbmeb-1486	30	10	as	as	SCONJ
ajbmeb-1486	30	11	shown	show	VERB
ajbmeb-1486	30	12	in	in	ADP
ajbmeb-1486	30	13	the	the	DET
ajbmeb-1486	30	14	sources	source	NOUN
ajbmeb-1486	30	15	,	,	PUNCT
ajbmeb-1486	30	16	the	the	DET
ajbmeb-1486	30	17	tax	tax	NOUN
ajbmeb-1486	30	18	potential	potential	NOUN
ajbmeb-1486	30	19	has	have	VERB
ajbmeb-1486	30	20	the	the	DET
ajbmeb-1486	30	21	followingfeatures	followingfeature	NOUN
ajbmeb-1486	30	22	:	:	PUNCT
ajbmeb-1486	30	23	firstly	firstly	ADV
ajbmeb-1486	30	24	,	,	PUNCT
ajbmeb-1486	30	25	it	it	PRON
ajbmeb-1486	30	26	is	be	AUX
ajbmeb-1486	30	27	of	of	ADP
ajbmeb-1486	30	28	a	a	DET
ajbmeb-1486	30	29	reproductive	reproductive	ADJ
ajbmeb-1486	30	30	nature	nature	NOUN
ajbmeb-1486	30	31	,	,	PUNCT
ajbmeb-1486	30	32	secondly	secondly	ADV
ajbmeb-1486	30	33	,	,	PUNCT
ajbmeb-1486	30	34	it	it	PRON
ajbmeb-1486	30	35	reflects	reflect	VERB
ajbmeb-1486	30	36	not	not	PART
ajbmeb-1486	30	37	the	the	DET
ajbmeb-1486	30	38	actual	actual	ADJ
ajbmeb-1486	30	39	,	,	PUNCT
ajbmeb-1486	30	40	but	but	CCONJ
ajbmeb-1486	30	41	the	the	DET
ajbmeb-1486	30	42	potentially	potentially	ADV
ajbmeb-1486	30	43	achievable	achievable	ADJ
ajbmeb-1486	30	44	level	level	NOUN
ajbmeb-1486	30	45	of	of	ADP
ajbmeb-1486	30	46	tax	tax	NOUN
ajbmeb-1486	30	47	revenue	revenue	NOUN
ajbmeb-1486	30	48	,	,	PUNCT
ajbmeb-1486	30	49	since	since	SCONJ
ajbmeb-1486	30	50	the	the	DET
ajbmeb-1486	30	51	objects	object	NOUN
ajbmeb-1486	30	52	of	of	ADP
ajbmeb-1486	30	53	taxation	taxation	NOUN
ajbmeb-1486	30	54	and	and	CCONJ
ajbmeb-1486	30	55	the	the	DET
ajbmeb-1486	30	56	tax	tax	NOUN
ajbmeb-1486	30	57	base	base	NOUN
ajbmeb-1486	30	58	can	can	AUX
ajbmeb-1486	30	59	be	be	AUX
ajbmeb-1486	30	60	transformed	transform	VERB
ajbmeb-1486	30	61	;	;	PUNCT
ajbmeb-1486	30	62	thirdly	thirdly	ADV
ajbmeb-1486	30	63	,	,	PUNCT
ajbmeb-1486	30	64	it	it	PRON
ajbmeb-1486	30	65	is	be	AUX
ajbmeb-1486	30	66	mediated	mediate	VERB
ajbmeb-1486	30	67	by	by	ADP
ajbmeb-1486	30	68	the	the	DET
ajbmeb-1486	30	69	institutional	institutional	ADJ
ajbmeb-1486	30	70	1table	1table	NUM
ajbmeb-1486	30	71	compiledby	compiledby	ADJ
ajbmeb-1486	30	72	the	the	DET
ajbmeb-1486	30	73	authors	author	NOUN
ajbmeb-1486	30	74	based	base	VERB
ajbmeb-1486	30	75	on	on	ADP
ajbmeb-1486	30	76	the	the	DET
ajbmeb-1486	30	77	indicated	indicate	VERB
ajbmeb-1486	30	78	sources	source	NOUN
ajbmeb-1486	30	79	.	.	PUNCT
ajbmeb-1486	31	1	american	american	ADJ
ajbmeb-1486	31	2	journal	journal	PROPN
ajbmeb-1486	31	3	of	of	ADP
ajbmeb-1486	31	4	business	business	NOUN
ajbmeb-1486	31	5	management	management	NOUN
ajbmeb-1486	31	6	,	,	PUNCT
ajbmeb-1486	31	7	economics	economic	NOUN
ajbmeb-1486	31	8	and	and	CCONJ
ajbmeb-1486	31	9	banking	banking	NOUN
ajbmeb-1486	31	10	volume	volume	NOUN
ajbmeb-1486	31	11	18	18	NUM
ajbmeb-1486	31	12	nov	nov	PROPN
ajbmeb-1486	31	13	.	.	PROPN
ajbmeb-1486	31	14	,	,	PUNCT
ajbmeb-1486	31	15	2023	2023	NUM
ajbmeb-1486	31	16	p	p	NOUN
ajbmeb-1486	31	17	a	a	DET
ajbmeb-1486	31	18	g	g	NOUN
ajbmeb-1486	31	19	e	e	PROPN
ajbmeb-1486	31	20	|	|	ADV
ajbmeb-1486	31	21	116	116	NUM
ajbmeb-1486	31	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1486	31	23	environment	environment	NOUN
ajbmeb-1486	31	24	of	of	ADP
ajbmeb-1486	31	25	the	the	DET
ajbmeb-1486	31	26	economic	economic	ADJ
ajbmeb-1486	31	27	sphere	sphere	NOUN
ajbmeb-1486	31	28	.	.	PUNCT
ajbmeb-1486	32	1	[	[	X
ajbmeb-1486	32	2	4	4	NUM
ajbmeb-1486	32	3	,	,	PUNCT
ajbmeb-1486	32	4	p.	p.	NOUN
ajbmeb-1486	32	5	418	418	NUM
ajbmeb-1486	32	6	-	-	SYM
ajbmeb-1486	32	7	419	419	NUM
ajbmeb-1486	32	8	]	]	PUNCT
ajbmeb-1486	32	9	the	the	DET
ajbmeb-1486	32	10	role	role	NOUN
ajbmeb-1486	32	11	of	of	ADP
ajbmeb-1486	32	12	tax	tax	NOUN
ajbmeb-1486	32	13	potential	potential	NOUN
ajbmeb-1486	32	14	in	in	ADP
ajbmeb-1486	32	15	stimulating	stimulate	VERB
ajbmeb-1486	32	16	the	the	DET
ajbmeb-1486	32	17	efficiency	efficiency	NOUN
ajbmeb-1486	32	18	of	of	ADP
ajbmeb-1486	32	19	innovation	innovation	NOUN
ajbmeb-1486	32	20	in	in	ADP
ajbmeb-1486	32	21	the	the	DET
ajbmeb-1486	32	22	digital	digital	ADJ
ajbmeb-1486	32	23	economy	economy	NOUN
ajbmeb-1486	32	24	is	be	AUX
ajbmeb-1486	32	25	shown	show	VERB
ajbmeb-1486	32	26	in	in	ADP
ajbmeb-1486	32	27	the	the	DET
ajbmeb-1486	32	28	works	work	NOUN
ajbmeb-1486	32	29	of	of	ADP
ajbmeb-1486	32	30	olga	olga	PROPN
ajbmeb-1486	32	31	maksimchuk	maksimchuk	PROPN
ajbmeb-1486	32	32	,	,	PUNCT
ajbmeb-1486	32	33	elena	elena	PROPN
ajbmeb-1486	32	34	maznitsa	maznitsa	PROPN
ajbmeb-1486	32	35	and	and	CCONJ
ajbmeb-1486	32	36	larisa	larisa	PROPN
ajbmeb-1486	32	37	chizho	chizho	PROPN
ajbmeb-1486	33	1	[	[	X
ajbmeb-1486	33	2	5	5	NUM
ajbmeb-1486	33	3	]	]	PUNCT
ajbmeb-1486	33	4	thus	thus	ADV
ajbmeb-1486	33	5	,	,	PUNCT
ajbmeb-1486	33	6	our	our	PRON
ajbmeb-1486	33	7	conclusion	conclusion	NOUN
ajbmeb-1486	33	8	is	be	AUX
ajbmeb-1486	33	9	that	that	SCONJ
ajbmeb-1486	33	10	tax	tax	NOUN
ajbmeb-1486	33	11	potential	potential	NOUN
ajbmeb-1486	33	12	characterizes	characterize	VERB
ajbmeb-1486	33	13	the	the	DET
ajbmeb-1486	33	14	financial	financial	ADJ
ajbmeb-1486	33	15	ability	ability	NOUN
ajbmeb-1486	33	16	to	to	PART
ajbmeb-1486	33	17	increase	increase	VERB
ajbmeb-1486	33	18	tax	tax	NOUN
ajbmeb-1486	33	19	revenues	revenue	NOUN
ajbmeb-1486	33	20	into	into	ADP
ajbmeb-1486	33	21	the	the	DET
ajbmeb-1486	33	22	budget	budget	NOUN
ajbmeb-1486	33	23	system	system	NOUN
ajbmeb-1486	33	24	,	,	PUNCT
ajbmeb-1486	33	25	taking	take	VERB
ajbmeb-1486	33	26	into	into	ADP
ajbmeb-1486	33	27	account	account	NOUN
ajbmeb-1486	33	28	the	the	DET
ajbmeb-1486	33	29	existing	exist	VERB
ajbmeb-1486	33	30	tax	tax	NOUN
ajbmeb-1486	33	31	base	base	NOUN
ajbmeb-1486	33	32	,	,	PUNCT
ajbmeb-1486	33	33	without	without	ADP
ajbmeb-1486	33	34	a	a	DET
ajbmeb-1486	33	35	negative	negative	ADJ
ajbmeb-1486	33	36	impact	impact	NOUN
ajbmeb-1486	33	37	on	on	ADP
ajbmeb-1486	33	38	economic	economic	ADJ
ajbmeb-1486	33	39	entities	entity	NOUN
ajbmeb-1486	33	40	.	.	PUNCT
ajbmeb-1486	34	1	when	when	SCONJ
ajbmeb-1486	34	2	assessing	assess	VERB
ajbmeb-1486	34	3	the	the	DET
ajbmeb-1486	34	4	development	development	NOUN
ajbmeb-1486	34	5	of	of	ADP
ajbmeb-1486	34	6	the	the	DET
ajbmeb-1486	34	7	digital	digital	ADJ
ajbmeb-1486	34	8	economy	economy	NOUN
ajbmeb-1486	34	9	,	,	PUNCT
ajbmeb-1486	34	10	various	various	ADJ
ajbmeb-1486	34	11	methodologies	methodology	NOUN
ajbmeb-1486	34	12	are	be	AUX
ajbmeb-1486	34	13	used	use	VERB
ajbmeb-1486	34	14	,	,	PUNCT
ajbmeb-1486	34	15	taking	take	VERB
ajbmeb-1486	34	16	into	into	ADP
ajbmeb-1486	34	17	account	account	NOUN
ajbmeb-1486	34	18	tools	tool	NOUN
ajbmeb-1486	34	19	developed	develop	VERB
ajbmeb-1486	34	20	to	to	PART
ajbmeb-1486	34	21	measure	measure	VERB
ajbmeb-1486	34	22	specific	specific	ADJ
ajbmeb-1486	34	23	parameters	parameter	NOUN
ajbmeb-1486	34	24	of	of	ADP
ajbmeb-1486	34	25	the	the	DET
ajbmeb-1486	34	26	development	development	NOUN
ajbmeb-1486	34	27	of	of	ADP
ajbmeb-1486	34	28	the	the	DET
ajbmeb-1486	34	29	digital	digital	ADJ
ajbmeb-1486	34	30	economy	economy	NOUN
ajbmeb-1486	34	31	,	,	PUNCT
ajbmeb-1486	34	32	ratings	rating	NOUN
ajbmeb-1486	34	33	based	base	VERB
ajbmeb-1486	34	34	entirely	entirely	ADV
ajbmeb-1486	34	35	or	or	CCONJ
ajbmeb-1486	34	36	largely	largely	ADV
ajbmeb-1486	34	37	on	on	ADP
ajbmeb-1486	34	38	statistical	statistical	ADJ
ajbmeb-1486	34	39	data	datum	NOUN
ajbmeb-1486	34	40	of	of	ADP
ajbmeb-1486	34	41	a	a	DET
ajbmeb-1486	34	42	technical	technical	ADJ
ajbmeb-1486	34	43	nature	nature	NOUN
ajbmeb-1486	34	44	,	,	PUNCT
ajbmeb-1486	34	45	as	as	ADV
ajbmeb-1486	34	46	well	well	ADV
ajbmeb-1486	34	47	as	as	ADP
ajbmeb-1486	34	48	ratings	rating	NOUN
ajbmeb-1486	34	49	that	that	PRON
ajbmeb-1486	34	50	represent	represent	VERB
ajbmeb-1486	34	51	examples	example	NOUN
ajbmeb-1486	34	52	of	of	ADP
ajbmeb-1486	34	53	the	the	DET
ajbmeb-1486	34	54	application	application	NOUN
ajbmeb-1486	34	55	of	of	ADP
ajbmeb-1486	34	56	a	a	DET
ajbmeb-1486	34	57	mixed	mixed	ADJ
ajbmeb-1486	34	58	approach	approach	NOUN
ajbmeb-1486	34	59	,	,	PUNCT
ajbmeb-1486	34	60	i.e.	i.e.	X
ajbmeb-1486	34	61	combining	combine	VERB
ajbmeb-1486	34	62	a	a	DET
ajbmeb-1486	34	63	certain	certain	ADJ
ajbmeb-1486	34	64	amount	amount	NOUN
ajbmeb-1486	34	65	of	of	ADP
ajbmeb-1486	34	66	available	available	ADJ
ajbmeb-1486	34	67	statistical	statistical	ADJ
ajbmeb-1486	34	68	data	datum	NOUN
ajbmeb-1486	34	69	with	with	ADP
ajbmeb-1486	34	70	estimated	estimate	VERB
ajbmeb-1486	34	71	indicators	indicator	NOUN
ajbmeb-1486	34	72	.	.	PUNCT
ajbmeb-1486	35	1	if	if	SCONJ
ajbmeb-1486	35	2	the	the	DET
ajbmeb-1486	35	3	tools	tool	NOUN
ajbmeb-1486	35	4	(	(	PUNCT
ajbmeb-1486	35	5	oecd	oecd	NOUN
ajbmeb-1486	35	6	toolkit	toolkit	NOUN
ajbmeb-1486	35	7	for	for	ADP
ajbmeb-1486	35	8	measuring	measure	VERB
ajbmeb-1486	35	9	the	the	DET
ajbmeb-1486	35	10	digital	digital	ADJ
ajbmeb-1486	35	11	economy	economy	NOUN
ajbmeb-1486	35	12	;	;	PUNCT
ajbmeb-1486	35	13	oecd	oecd	NOUN
ajbmeb-1486	35	14	going	go	VERB
ajbmeb-1486	35	15	digital	digital	ADJ
ajbmeb-1486	35	16	toolkit	toolkit	NOUN
ajbmeb-1486	35	17	)	)	PUNCT
ajbmeb-1486	35	18	represent	represent	VERB
ajbmeb-1486	35	19	a	a	DET
ajbmeb-1486	35	20	valuable	valuable	ADJ
ajbmeb-1486	35	21	source	source	NOUN
ajbmeb-1486	35	22	of	of	ADP
ajbmeb-1486	35	23	basic	basic	ADJ
ajbmeb-1486	35	24	information	information	NOUN
ajbmeb-1486	35	25	and	and	CCONJ
ajbmeb-1486	35	26	recommendations	recommendation	NOUN
ajbmeb-1486	35	27	for	for	ADP
ajbmeb-1486	35	28	planning	plan	VERB
ajbmeb-1486	35	29	national	national	ADJ
ajbmeb-1486	35	30	policies	policy	NOUN
ajbmeb-1486	35	31	in	in	ADP
ajbmeb-1486	35	32	the	the	DET
ajbmeb-1486	35	33	field	field	NOUN
ajbmeb-1486	35	34	of	of	ADP
ajbmeb-1486	35	35	digital	digital	ADJ
ajbmeb-1486	35	36	development	development	NOUN
ajbmeb-1486	35	37	and	and	CCONJ
ajbmeb-1486	35	38	do	do	AUX
ajbmeb-1486	35	39	not	not	PART
ajbmeb-1486	35	40	aim	aim	VERB
ajbmeb-1486	35	41	to	to	PART
ajbmeb-1486	35	42	rank	rank	VERB
ajbmeb-1486	35	43	countries	country	NOUN
ajbmeb-1486	35	44	in	in	ADP
ajbmeb-1486	35	45	the	the	DET
ajbmeb-1486	35	46	world	world	NOUN
ajbmeb-1486	35	47	by	by	ADP
ajbmeb-1486	35	48	level	level	NOUN
ajbmeb-1486	35	49	of	of	ADP
ajbmeb-1486	35	50	digital	digital	ADJ
ajbmeb-1486	35	51	development	development	NOUN
ajbmeb-1486	35	52	,	,	PUNCT
ajbmeb-1486	35	53	then	then	ADV
ajbmeb-1486	35	54	the	the	DET
ajbmeb-1486	35	55	ratings	rating	NOUN
ajbmeb-1486	35	56	(	(	PUNCT
ajbmeb-1486	35	57	ict	ict	PROPN
ajbmeb-1486	35	58	development	development	NOUN
ajbmeb-1486	35	59	index	index	NOUN
ajbmeb-1486	35	60	;	;	PUNCT
ajbmeb-1486	35	61	digital	digital	ADJ
ajbmeb-1486	35	62	adoption	adoption	NOUN
ajbmeb-1486	35	63	index	index	PROPN
ajbmeb-1486	35	64	)	)	PUNCT
ajbmeb-1486	35	65	according	accord	VERB
ajbmeb-1486	35	66	to	to	ADP
ajbmeb-1486	35	67	the	the	DET
ajbmeb-1486	35	68	oecd	oecd	PROPN
ajbmeb-1486	35	69	definition	definition	NOUN
ajbmeb-1486	35	70	,	,	PUNCT
ajbmeb-1486	35	71	due	due	ADP
ajbmeb-1486	35	72	to	to	ADP
ajbmeb-1486	35	73	the	the	DET
ajbmeb-1486	35	74	nature	nature	NOUN
ajbmeb-1486	35	75	of	of	ADP
ajbmeb-1486	35	76	the	the	DET
ajbmeb-1486	35	77	data	datum	NOUN
ajbmeb-1486	35	78	used	use	VERB
ajbmeb-1486	35	79	,	,	PUNCT
ajbmeb-1486	35	80	are	be	AUX
ajbmeb-1486	35	81	more	more	ADV
ajbmeb-1486	35	82	suitable	suitable	ADJ
ajbmeb-1486	35	83	for	for	ADP
ajbmeb-1486	35	84	assessing	assess	VERB
ajbmeb-1486	35	85	the	the	DET
ajbmeb-1486	35	86	state	state	NOUN
ajbmeb-1486	35	87	of	of	ADP
ajbmeb-1486	35	88	a	a	DET
ajbmeb-1486	35	89	country	country	NOUN
ajbmeb-1486	35	90	’s	’s	PART
ajbmeb-1486	35	91	digital	digital	ADJ
ajbmeb-1486	35	92	infrastructure	infrastructure	NOUN
ajbmeb-1486	36	1	[	[	X
ajbmeb-1486	36	2	oecd	oecd	PROPN
ajbmeb-1486	36	3	,	,	PUNCT
ajbmeb-1486	36	4	2017	2017	NUM
ajbmeb-1486	36	5	,	,	PUNCT
ajbmeb-1486	36	6	p.	p.	NOUN
ajbmeb-1486	36	7	28	28	NUM
ajbmeb-1486	36	8	]	]	PUNCT
ajbmeb-1486	36	9	,	,	PUNCT
ajbmeb-1486	36	10	and	and	CCONJ
ajbmeb-1486	36	11	(	(	PUNCT
ajbmeb-1486	36	12	networked	networked	ADJ
ajbmeb-1486	36	13	readiness	readiness	NOUN
ajbmeb-1486	36	14	index	index	NOUN
ajbmeb-1486	36	15	;	;	PUNCT
ajbmeb-1486	36	16	eu	eu	PROPN
ajbmeb-1486	36	17	i	i	PROPN
ajbmeb-1486	36	18	-	-	PUNCT
ajbmeb-1486	36	19	desi	desi	PROPN
ajbmeb-1486	36	20	;	;	PUNCT
ajbmeb-1486	36	21	imd	imd	PROPN
ajbmeb-1486	36	22	world	world	PROPN
ajbmeb-1486	36	23	digital	digital	PROPN
ajbmeb-1486	36	24	competitiveness	competitiveness	NOUN
ajbmeb-1486	36	25	ranking	ranking	NOUN
ajbmeb-1486	36	26	)	)	PUNCT
ajbmeb-1486	36	27	for	for	ADP
ajbmeb-1486	36	28	analysis	analysis	NOUN
ajbmeb-1486	36	29	the	the	DET
ajbmeb-1486	36	30	state	state	NOUN
ajbmeb-1486	36	31	of	of	ADP
ajbmeb-1486	36	32	the	the	DET
ajbmeb-1486	36	33	legal	legal	ADJ
ajbmeb-1486	36	34	and	and	CCONJ
ajbmeb-1486	36	35	business	business	NOUN
ajbmeb-1486	36	36	environment	environment	NOUN
ajbmeb-1486	36	37	to	to	ADP
ajbmeb-1486	36	38	the	the	DET
ajbmeb-1486	36	39	extent	extent	NOUN
ajbmeb-1486	36	40	that	that	SCONJ
ajbmeb-1486	36	41	it	it	PRON
ajbmeb-1486	36	42	promotes	promote	VERB
ajbmeb-1486	36	43	or	or	CCONJ
ajbmeb-1486	36	44	inhibits	inhibit	VERB
ajbmeb-1486	36	45	the	the	DET
ajbmeb-1486	36	46	development	development	NOUN
ajbmeb-1486	36	47	of	of	ADP
ajbmeb-1486	36	48	the	the	DET
ajbmeb-1486	36	49	digital	digital	ADJ
ajbmeb-1486	36	50	economy	economy	NOUN
ajbmeb-1486	36	51	,	,	PUNCT
ajbmeb-1486	36	52	as	as	ADV
ajbmeb-1486	36	53	well	well	ADV
ajbmeb-1486	36	54	as	as	ADP
ajbmeb-1486	36	55	the	the	DET
ajbmeb-1486	36	56	impact	impact	NOUN
ajbmeb-1486	36	57	of	of	ADP
ajbmeb-1486	36	58	digital	digital	ADJ
ajbmeb-1486	36	59	technologies	technology	NOUN
ajbmeb-1486	36	60	on	on	ADP
ajbmeb-1486	36	61	the	the	DET
ajbmeb-1486	36	62	life	life	NOUN
ajbmeb-1486	36	63	of	of	ADP
ajbmeb-1486	36	64	society	society	NOUN
ajbmeb-1486	36	65	.	.	PUNCT
ajbmeb-1486	37	1	considering	consider	VERB
ajbmeb-1486	37	2	this	this	DET
ajbmeb-1486	37	3	methodology	methodology	NOUN
ajbmeb-1486	37	4	this	this	DET
ajbmeb-1486	37	5	article	article	NOUN
ajbmeb-1486	37	6	uses	use	VERB
ajbmeb-1486	37	7	methods	method	NOUN
ajbmeb-1486	37	8	such	such	ADJ
ajbmeb-1486	37	9	as	as	ADP
ajbmeb-1486	37	10	verbal	verbal	ADJ
ajbmeb-1486	37	11	interpretation	interpretation	NOUN
ajbmeb-1486	37	12	,	,	PUNCT
ajbmeb-1486	37	13	statistical	statistical	ADJ
ajbmeb-1486	37	14	observation	observation	NOUN
ajbmeb-1486	37	15	,	,	PUNCT
ajbmeb-1486	37	16	induction	induction	NOUN
ajbmeb-1486	37	17	and	and	CCONJ
ajbmeb-1486	37	18	deduction	deduction	NOUN
ajbmeb-1486	37	19	,	,	PUNCT
ajbmeb-1486	37	20	scientific	scientific	ADJ
ajbmeb-1486	37	21	generalization	generalization	NOUN
ajbmeb-1486	37	22	of	of	ADP
ajbmeb-1486	37	23	the	the	DET
ajbmeb-1486	37	24	scientific	scientific	ADJ
ajbmeb-1486	37	25	and	and	CCONJ
ajbmeb-1486	37	26	theoretical	theoretical	ADJ
ajbmeb-1486	37	27	foundations	foundation	NOUN
ajbmeb-1486	37	28	for	for	ADP
ajbmeb-1486	37	29	increasing	increase	VERB
ajbmeb-1486	37	30	tax	tax	NOUN
ajbmeb-1486	37	31	potential	potential	NOUN
ajbmeb-1486	37	32	and	and	CCONJ
ajbmeb-1486	37	33	strengthening	strengthen	VERB
ajbmeb-1486	37	34	the	the	DET
ajbmeb-1486	37	35	digital	digital	ADJ
ajbmeb-1486	37	36	economy	economy	NOUN
ajbmeb-1486	37	37	in	in	ADP
ajbmeb-1486	37	38	the	the	DET
ajbmeb-1486	37	39	world	world	NOUN
ajbmeb-1486	37	40	,	,	PUNCT
ajbmeb-1486	37	41	including	include	VERB
ajbmeb-1486	37	42	in	in	ADP
ajbmeb-1486	37	43	uzbekistan	uzbekistan	PROPN
ajbmeb-1486	37	44	.	.	PUNCT
ajbmeb-1486	38	1	analysis	analysis	NOUN
ajbmeb-1486	38	2	and	and	CCONJ
ajbmeb-1486	38	3	results	result	VERB
ajbmeb-1486	38	4	the	the	DET
ajbmeb-1486	38	5	crisis	crisis	NOUN
ajbmeb-1486	38	6	caused	cause	VERB
ajbmeb-1486	38	7	by	by	ADP
ajbmeb-1486	38	8	the	the	DET
ajbmeb-1486	38	9	covid-19	covid-19	PROPN
ajbmeb-1486	38	10	pandemic	pandemic	NOUN
ajbmeb-1486	38	11	and	and	CCONJ
ajbmeb-1486	38	12	the	the	DET
ajbmeb-1486	38	13	ongoing	ongoing	ADJ
ajbmeb-1486	38	14	military	military	ADJ
ajbmeb-1486	38	15	operations	operation	NOUN
ajbmeb-1486	38	16	in	in	ADP
ajbmeb-1486	38	17	ukraine	ukraine	PROPN
ajbmeb-1486	38	18	requires	require	VERB
ajbmeb-1486	38	19	governments	government	NOUN
ajbmeb-1486	38	20	around	around	ADP
ajbmeb-1486	38	21	the	the	DET
ajbmeb-1486	38	22	world	world	NOUN
ajbmeb-1486	38	23	to	to	PART
ajbmeb-1486	38	24	implement	implement	VERB
ajbmeb-1486	38	25	tax	tax	NOUN
ajbmeb-1486	38	26	reforms	reform	NOUN
ajbmeb-1486	38	27	to	to	PART
ajbmeb-1486	38	28	strengthen	strengthen	VERB
ajbmeb-1486	38	29	the	the	DET
ajbmeb-1486	38	30	ability	ability	NOUN
ajbmeb-1486	38	31	of	of	ADP
ajbmeb-1486	38	32	states	state	NOUN
ajbmeb-1486	38	33	to	to	PART
ajbmeb-1486	38	34	invest	invest	VERB
ajbmeb-1486	38	35	in	in	ADP
ajbmeb-1486	38	36	social	social	ADJ
ajbmeb-1486	38	37	protection	protection	NOUN
ajbmeb-1486	38	38	.	.	PUNCT
ajbmeb-1486	39	1	to	to	PART
ajbmeb-1486	39	2	strengthen	strengthen	VERB
ajbmeb-1486	39	3	tax	tax	NOUN
ajbmeb-1486	39	4	capacity	capacity	NOUN
ajbmeb-1486	39	5	,	,	PUNCT
ajbmeb-1486	39	6	corporate	corporate	ADJ
ajbmeb-1486	39	7	taxation	taxation	NOUN
ajbmeb-1486	39	8	is	be	AUX
ajbmeb-1486	39	9	important	important	ADJ
ajbmeb-1486	39	10	,	,	PUNCT
ajbmeb-1486	39	11	which	which	PRON
ajbmeb-1486	39	12	comes	come	VERB
ajbmeb-1486	39	13	to	to	ADP
ajbmeb-1486	39	14	the	the	DET
ajbmeb-1486	39	15	forefront	forefront	NOUN
ajbmeb-1486	39	16	in	in	ADP
ajbmeb-1486	39	17	national	national	ADJ
ajbmeb-1486	39	18	and	and	CCONJ
ajbmeb-1486	39	19	intergovernmental	intergovernmental	ADJ
ajbmeb-1486	39	20	reforms	reform	NOUN
ajbmeb-1486	39	21	.	.	PUNCT
ajbmeb-1486	40	1	as	as	SCONJ
ajbmeb-1486	40	2	noted	note	VERB
ajbmeb-1486	40	3	by	by	ADP
ajbmeb-1486	40	4	international	international	ADJ
ajbmeb-1486	40	5	sources	source	NOUN
ajbmeb-1486	40	6	,	,	PUNCT
ajbmeb-1486	40	7	although	although	SCONJ
ajbmeb-1486	40	8	corporate	corporate	ADJ
ajbmeb-1486	40	9	profits	profit	NOUN
ajbmeb-1486	40	10	are	be	AUX
ajbmeb-1486	40	11	growing	grow	VERB
ajbmeb-1486	40	12	,	,	PUNCT
ajbmeb-1486	40	13	the	the	DET
ajbmeb-1486	40	14	company	company	NOUN
ajbmeb-1486	40	15	's	's	PART
ajbmeb-1486	40	16	contribution	contribution	NOUN
ajbmeb-1486	40	17	to	to	ADP
ajbmeb-1486	40	18	state	state	NOUN
ajbmeb-1486	40	19	budgets	budget	NOUN
ajbmeb-1486	40	20	is	be	AUX
ajbmeb-1486	40	21	becoming	become	VERB
ajbmeb-1486	40	22	proportionately	proportionately	ADV
ajbmeb-1486	40	23	smaller	small	ADJ
ajbmeb-1486	40	24	and	and	CCONJ
ajbmeb-1486	40	25	smaller	small	ADJ
ajbmeb-1486	40	26	.	.	PUNCT
ajbmeb-1486	41	1	the	the	DET
ajbmeb-1486	41	2	main	main	ADJ
ajbmeb-1486	41	3	reasons	reason	NOUN
ajbmeb-1486	41	4	for	for	ADP
ajbmeb-1486	41	5	this	this	PRON
ajbmeb-1486	41	6	include	include	VERB
ajbmeb-1486	41	7	reductions	reduction	NOUN
ajbmeb-1486	41	8	in	in	ADP
ajbmeb-1486	41	9	corporate	corporate	ADJ
ajbmeb-1486	41	10	income	income	NOUN
ajbmeb-1486	41	11	tax	tax	NOUN
ajbmeb-1486	41	12	rates	rate	NOUN
ajbmeb-1486	41	13	around	around	ADP
ajbmeb-1486	41	14	the	the	DET
ajbmeb-1486	41	15	world	world	NOUN
ajbmeb-1486	41	16	in	in	ADP
ajbmeb-1486	41	17	order	order	NOUN
ajbmeb-1486	41	18	to	to	PART
ajbmeb-1486	41	19	attract	attract	VERB
ajbmeb-1486	41	20	foreign	foreign	ADJ
ajbmeb-1486	41	21	direct	direct	ADJ
ajbmeb-1486	41	22	investment	investment	NOUN
ajbmeb-1486	41	23	,	,	PUNCT
ajbmeb-1486	41	24	as	as	ADV
ajbmeb-1486	41	25	well	well	ADV
ajbmeb-1486	41	26	as	as	ADP
ajbmeb-1486	41	27	aggressive	aggressive	ADJ
ajbmeb-1486	41	28	tax	tax	NOUN
ajbmeb-1486	41	29	planning	planning	NOUN
ajbmeb-1486	41	30	.	.	PUNCT
ajbmeb-1486	42	1	these	these	DET
ajbmeb-1486	42	2	processes	process	NOUN
ajbmeb-1486	42	3	occur	occur	VERB
ajbmeb-1486	42	4	taking	take	VERB
ajbmeb-1486	42	5	into	into	ADP
ajbmeb-1486	42	6	account	account	NOUN
ajbmeb-1486	42	7	the	the	DET
ajbmeb-1486	42	8	fact	fact	NOUN
ajbmeb-1486	42	9	that	that	SCONJ
ajbmeb-1486	42	10	profits	profit	NOUN
ajbmeb-1486	42	11	are	be	AUX
ajbmeb-1486	42	12	transferred	transfer	VERB
ajbmeb-1486	42	13	from	from	ADP
ajbmeb-1486	42	14	countries	country	NOUN
ajbmeb-1486	42	15	with	with	ADP
ajbmeb-1486	42	16	a	a	DET
ajbmeb-1486	42	17	high	high	ADJ
ajbmeb-1486	42	18	tax	tax	NOUN
ajbmeb-1486	42	19	rate	rate	NOUN
ajbmeb-1486	42	20	to	to	ADP
ajbmeb-1486	42	21	countries	country	NOUN
ajbmeb-1486	42	22	with	with	ADP
ajbmeb-1486	42	23	a	a	DET
ajbmeb-1486	42	24	lower	low	ADJ
ajbmeb-1486	42	25	tax	tax	NOUN
ajbmeb-1486	42	26	rate	rate	NOUN
ajbmeb-1486	42	27	.	.	PUNCT
ajbmeb-1486	43	1	estimates	estimate	NOUN
ajbmeb-1486	43	2	also	also	ADV
ajbmeb-1486	43	3	show	show	VERB
ajbmeb-1486	43	4	that	that	SCONJ
ajbmeb-1486	43	5	40	40	NUM
ajbmeb-1486	43	6	%	%	NOUN
ajbmeb-1486	43	7	of	of	ADP
ajbmeb-1486	43	8	foreign	foreign	ADJ
ajbmeb-1486	43	9	direct	direct	ADJ
ajbmeb-1486	43	10	investment	investment	NOUN
ajbmeb-1486	43	11	is	be	AUX
ajbmeb-1486	43	12	motivated	motivate	VERB
ajbmeb-1486	43	13	by	by	ADP
ajbmeb-1486	43	14	the	the	DET
ajbmeb-1486	43	15	transfer	transfer	NOUN
ajbmeb-1486	43	16	of	of	ADP
ajbmeb-1486	43	17	profits	profit	NOUN
ajbmeb-1486	43	18	rather	rather	ADV
ajbmeb-1486	43	19	than	than	ADP
ajbmeb-1486	43	20	genuine	genuine	ADJ
ajbmeb-1486	43	21	economic	economic	ADJ
ajbmeb-1486	43	22	activities	activity	NOUN
ajbmeb-1486	43	23	.	.	PUNCT
ajbmeb-1486	44	1	today	today	NOUN
ajbmeb-1486	44	2	,	,	PUNCT
ajbmeb-1486	44	3	many	many	ADJ
ajbmeb-1486	44	4	multinational	multinational	ADJ
ajbmeb-1486	44	5	corporations	corporation	NOUN
ajbmeb-1486	44	6	are	be	AUX
ajbmeb-1486	44	7	becoming	become	VERB
ajbmeb-1486	44	8	less	less	ADV
ajbmeb-1486	44	9	and	and	CCONJ
ajbmeb-1486	44	10	less	less	ADV
ajbmeb-1486	44	11	dependent	dependent	ADJ
ajbmeb-1486	44	12	on	on	ADP
ajbmeb-1486	44	13	labor	labor	NOUN
ajbmeb-1486	44	14	and	and	CCONJ
ajbmeb-1486	44	15	capital	capital	NOUN
ajbmeb-1486	44	16	,	,	PUNCT
ajbmeb-1486	44	17	and	and	CCONJ
ajbmeb-1486	44	18	are	be	AUX
ajbmeb-1486	44	19	increasingly	increasingly	ADV
ajbmeb-1486	44	20	focused	focus	VERB
ajbmeb-1486	44	21	on	on	ADP
ajbmeb-1486	44	22	extracting	extract	VERB
ajbmeb-1486	44	23	cash	cash	NOUN
ajbmeb-1486	44	24	from	from	ADP
ajbmeb-1486	44	25	intangible	intangible	ADJ
ajbmeb-1486	44	26	assets	asset	NOUN
ajbmeb-1486	44	27	such	such	ADJ
ajbmeb-1486	44	28	as	as	ADP
ajbmeb-1486	44	29	software	software	NOUN
ajbmeb-1486	44	30	,	,	PUNCT
ajbmeb-1486	44	31	algorithms	algorithm	NOUN
ajbmeb-1486	44	32	and	and	CCONJ
ajbmeb-1486	44	33	brands	brand	NOUN
ajbmeb-1486	44	34	.	.	PUNCT
ajbmeb-1486	45	1	therefore	therefore	ADV
ajbmeb-1486	45	2	,	,	PUNCT
ajbmeb-1486	45	3	we	we	PRON
ajbmeb-1486	45	4	must	must	AUX
ajbmeb-1486	45	5	take	take	VERB
ajbmeb-1486	45	6	into	into	ADP
ajbmeb-1486	45	7	account	account	NOUN
ajbmeb-1486	45	8	the	the	DET
ajbmeb-1486	45	9	impact	impact	NOUN
ajbmeb-1486	45	10	of	of	ADP
ajbmeb-1486	45	11	the	the	DET
ajbmeb-1486	45	12	digital	digital	ADJ
ajbmeb-1486	45	13	economy	economy	NOUN
ajbmeb-1486	45	14	on	on	ADP
ajbmeb-1486	45	15	tax	tax	NOUN
ajbmeb-1486	45	16	potential	potential	NOUN
ajbmeb-1486	45	17	,	,	PUNCT
ajbmeb-1486	45	18	since	since	SCONJ
ajbmeb-1486	45	19	companies	company	NOUN
ajbmeb-1486	45	20	more	more	ADV
ajbmeb-1486	45	21	oriented	orient	VERB
ajbmeb-1486	45	22	towards	towards	ADP
ajbmeb-1486	45	23	the	the	DET
ajbmeb-1486	45	24	digital	digital	ADJ
ajbmeb-1486	45	25	economy	economy	NOUN
ajbmeb-1486	45	26	pay	pay	VERB
ajbmeb-1486	45	27	significantly	significantly	ADV
ajbmeb-1486	45	28	less	less	ADJ
ajbmeb-1486	45	29	taxes	taxis	NOUN
ajbmeb-1486	45	30	than	than	ADP
ajbmeb-1486	45	31	similar	similar	ADJ
ajbmeb-1486	45	32	companies	company	NOUN
ajbmeb-1486	45	33	operating	operate	VERB
ajbmeb-1486	45	34	under	under	ADP
ajbmeb-1486	45	35	normal	normal	ADJ
ajbmeb-1486	45	36	conditions	condition	NOUN
ajbmeb-1486	45	37	,	,	PUNCT
ajbmeb-1486	45	38	as	as	SCONJ
ajbmeb-1486	45	39	evidenced	evidence	VERB
ajbmeb-1486	45	40	by	by	ADP
ajbmeb-1486	45	41	data	datum	NOUN
ajbmeb-1486	45	42	presented	present	VERB
ajbmeb-1486	45	43	by	by	ADP
ajbmeb-1486	45	44	the	the	DET
ajbmeb-1486	45	45	european	european	PROPN
ajbmeb-1486	45	46	union	union	PROPN
ajbmeb-1486	45	47	commission	commission	PROPN
ajbmeb-1486	45	48	.	.	PUNCT
ajbmeb-1486	46	1	among	among	ADP
ajbmeb-1486	46	2	the	the	DET
ajbmeb-1486	46	3	factors	factor	NOUN
ajbmeb-1486	46	4	influencing	influence	VERB
ajbmeb-1486	46	5	tax	tax	NOUN
ajbmeb-1486	46	6	potential	potential	NOUN
ajbmeb-1486	46	7	,	,	PUNCT
ajbmeb-1486	46	8	an	an	DET
ajbmeb-1486	46	9	important	important	ADJ
ajbmeb-1486	46	10	feature	feature	NOUN
ajbmeb-1486	46	11	of	of	ADP
ajbmeb-1486	46	12	financial	financial	ADJ
ajbmeb-1486	46	13	factors	factor	NOUN
ajbmeb-1486	46	14	is	be	AUX
ajbmeb-1486	46	15	that	that	SCONJ
ajbmeb-1486	46	16	they	they	PRON
ajbmeb-1486	46	17	american	american	PROPN
ajbmeb-1486	46	18	journal	journal	PROPN
ajbmeb-1486	46	19	of	of	ADP
ajbmeb-1486	46	20	business	business	NOUN
ajbmeb-1486	46	21	management	management	NOUN
ajbmeb-1486	46	22	,	,	PUNCT
ajbmeb-1486	46	23	economics	economic	NOUN
ajbmeb-1486	46	24	and	and	CCONJ
ajbmeb-1486	46	25	banking	banking	NOUN
ajbmeb-1486	46	26	volume	volume	NOUN
ajbmeb-1486	46	27	18	18	NUM
ajbmeb-1486	46	28	nov	nov	PROPN
ajbmeb-1486	46	29	.	.	PROPN
ajbmeb-1486	46	30	,	,	PUNCT
ajbmeb-1486	46	31	2023	2023	NUM
ajbmeb-1486	46	32	p	p	NOUN
ajbmeb-1486	46	33	a	a	PRON
ajbmeb-1486	46	34	g	g	NOUN
ajbmeb-1486	46	35	e	e	NOUN
ajbmeb-1486	46	36	|	|	ADV
ajbmeb-1486	46	37	117	117	NUM
ajbmeb-1486	46	38	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1486	46	39	quickly	quickly	ADV
ajbmeb-1486	46	40	influence	influence	VERB
ajbmeb-1486	46	41	the	the	DET
ajbmeb-1486	46	42	amount	amount	NOUN
ajbmeb-1486	46	43	of	of	ADP
ajbmeb-1486	46	44	tax	tax	NOUN
ajbmeb-1486	46	45	potential	potential	NOUN
ajbmeb-1486	46	46	.	.	PUNCT
ajbmeb-1486	47	1	among	among	ADP
ajbmeb-1486	47	2	them	they	PRON
ajbmeb-1486	47	3	are	be	AUX
ajbmeb-1486	47	4	the	the	DET
ajbmeb-1486	47	5	content	content	NOUN
ajbmeb-1486	47	6	of	of	ADP
ajbmeb-1486	47	7	fiscal	fiscal	ADJ
ajbmeb-1486	47	8	policy	policy	NOUN
ajbmeb-1486	47	9	and	and	CCONJ
ajbmeb-1486	47	10	its	its	PRON
ajbmeb-1486	47	11	directions	direction	NOUN
ajbmeb-1486	47	12	(	(	PUNCT
ajbmeb-1486	47	13	distribution	distribution	NOUN
ajbmeb-1486	47	14	of	of	ADP
ajbmeb-1486	47	15	expenses	expense	NOUN
ajbmeb-1486	47	16	,	,	PUNCT
ajbmeb-1486	47	17	tax	tax	NOUN
ajbmeb-1486	47	18	rates	rate	NOUN
ajbmeb-1486	47	19	,	,	PUNCT
ajbmeb-1486	47	20	benefits	benefit	NOUN
ajbmeb-1486	47	21	)	)	PUNCT
ajbmeb-1486	47	22	.	.	PUNCT
ajbmeb-1486	48	1	among	among	ADP
ajbmeb-1486	48	2	financial	financial	ADJ
ajbmeb-1486	48	3	factors	factor	NOUN
ajbmeb-1486	48	4	,	,	PUNCT
ajbmeb-1486	48	5	monetary	monetary	ADJ
ajbmeb-1486	48	6	policy	policy	NOUN
ajbmeb-1486	48	7	is	be	AUX
ajbmeb-1486	48	8	one	one	NUM
ajbmeb-1486	48	9	of	of	ADP
ajbmeb-1486	48	10	the	the	DET
ajbmeb-1486	48	11	most	most	ADV
ajbmeb-1486	48	12	rapidly	rapidly	ADV
ajbmeb-1486	48	13	influencing	influence	VERB
ajbmeb-1486	48	14	factors	factor	NOUN
ajbmeb-1486	48	15	,	,	PUNCT
ajbmeb-1486	48	16	and	and	CCONJ
ajbmeb-1486	48	17	in	in	ADP
ajbmeb-1486	48	18	turn	turn	NOUN
ajbmeb-1486	48	19	stimulates	stimulate	VERB
ajbmeb-1486	48	20	production	production	NOUN
ajbmeb-1486	48	21	and	and	CCONJ
ajbmeb-1486	48	22	affects	affect	VERB
ajbmeb-1486	48	23	the	the	DET
ajbmeb-1486	48	24	emergence	emergence	NOUN
ajbmeb-1486	48	25	of	of	ADP
ajbmeb-1486	48	26	new	new	ADJ
ajbmeb-1486	48	27	tax	tax	NOUN
ajbmeb-1486	48	28	potentials	potential	NOUN
ajbmeb-1486	48	29	.	.	PUNCT
ajbmeb-1486	49	1	according	accord	VERB
ajbmeb-1486	49	2	to	to	ADP
ajbmeb-1486	49	3	the	the	DET
ajbmeb-1486	49	4	study	study	NOUN
ajbmeb-1486	49	5	's	's	PART
ajbmeb-1486	49	6	analysis	analysis	NOUN
ajbmeb-1486	49	7	,	,	PUNCT
ajbmeb-1486	49	8	the	the	DET
ajbmeb-1486	49	9	figures	figure	NOUN
ajbmeb-1486	49	10	show	show	VERB
ajbmeb-1486	49	11	that	that	SCONJ
ajbmeb-1486	49	12	the	the	DET
ajbmeb-1486	49	13	us	us	PROPN
ajbmeb-1486	49	14	losses	loss	NOUN
ajbmeb-1486	49	15	amounted	amount	VERB
ajbmeb-1486	49	16	to	to	ADP
ajbmeb-1486	49	17	$	$	SYM
ajbmeb-1486	49	18	188.8	188.8	NUM
ajbmeb-1486	49	19	billion	billion	NUM
ajbmeb-1486	49	20	per	per	ADP
ajbmeb-1486	49	21	year	year	NOUN
ajbmeb-1486	49	22	,	,	PUNCT
ajbmeb-1486	49	23	and	and	CCONJ
ajbmeb-1486	49	24	in	in	ADP
ajbmeb-1486	49	25	china	china	PROPN
ajbmeb-1486	49	26	$	$	SYM
ajbmeb-1486	49	27	66.8	66.8	NUM
ajbmeb-1486	49	28	billion	billion	NUM
ajbmeb-1486	49	29	,	,	PUNCT
ajbmeb-1486	49	30	in	in	ADP
ajbmeb-1486	49	31	japan	japan	PROPN
ajbmeb-1486	49	32	$	$	SYM
ajbmeb-1486	49	33	46.8	46.8	NUM
ajbmeb-1486	49	34	billion	billion	NUM
ajbmeb-1486	49	35	,	,	PUNCT
ajbmeb-1486	49	36	in	in	ADP
ajbmeb-1486	49	37	india	india	PROPN
ajbmeb-1486	49	38	$	$	SYM
ajbmeb-1486	49	39	41.2	41.2	NUM
ajbmeb-1486	49	40	billion	billion	NUM
ajbmeb-1486	49	41	,	,	PUNCT
ajbmeb-1486	49	42	france	france	PROPN
ajbmeb-1486	49	43	$	$	SYM
ajbmeb-1486	49	44	19.8	19.8	NUM
ajbmeb-1486	49	45	billion	billion	NUM
ajbmeb-1486	49	46	and	and	CCONJ
ajbmeb-1486	49	47	etc	etc	X
ajbmeb-1486	49	48	.	.	X
ajbmeb-1486	50	1	sanctions	sanction	NOUN
ajbmeb-1486	50	2	imposed	impose	VERB
ajbmeb-1486	50	3	by	by	ADP
ajbmeb-1486	50	4	the	the	DET
ajbmeb-1486	50	5	united	united	PROPN
ajbmeb-1486	50	6	states	states	PROPN
ajbmeb-1486	50	7	against	against	ADP
ajbmeb-1486	50	8	russia	russia	PROPN
ajbmeb-1486	50	9	due	due	ADP
ajbmeb-1486	50	10	to	to	ADP
ajbmeb-1486	50	11	a	a	DET
ajbmeb-1486	50	12	special	special	ADJ
ajbmeb-1486	50	13	operation	operation	NOUN
ajbmeb-1486	50	14	in	in	ADP
ajbmeb-1486	50	15	ukraine	ukraine	NOUN
ajbmeb-1486	50	16	will	will	AUX
ajbmeb-1486	50	17	not	not	PART
ajbmeb-1486	50	18	only	only	ADV
ajbmeb-1486	50	19	accelerate	accelerate	VERB
ajbmeb-1486	50	20	inflation	inflation	NOUN
ajbmeb-1486	50	21	in	in	ADP
ajbmeb-1486	50	22	the	the	DET
ajbmeb-1486	50	23	united	united	PROPN
ajbmeb-1486	50	24	states	states	PROPN
ajbmeb-1486	50	25	,	,	PUNCT
ajbmeb-1486	50	26	but	but	CCONJ
ajbmeb-1486	50	27	can	can	AUX
ajbmeb-1486	50	28	also	also	ADV
ajbmeb-1486	50	29	reduce	reduce	VERB
ajbmeb-1486	50	30	tax	tax	NOUN
ajbmeb-1486	50	31	revenues	revenue	NOUN
ajbmeb-1486	50	32	of	of	ADP
ajbmeb-1486	50	33	american	american	ADJ
ajbmeb-1486	50	34	regional	regional	ADJ
ajbmeb-1486	50	35	budgets	budget	NOUN
ajbmeb-1486	50	36	and	and	CCONJ
ajbmeb-1486	50	37	lead	lead	VERB
ajbmeb-1486	50	38	to	to	ADP
ajbmeb-1486	50	39	increased	increase	VERB
ajbmeb-1486	50	40	business	business	NOUN
ajbmeb-1486	50	41	taxes	taxis	NOUN
ajbmeb-1486	50	42	.	.	PUNCT
ajbmeb-1486	51	1	the	the	DET
ajbmeb-1486	51	2	tax	tax	NOUN
ajbmeb-1486	51	3	rate	rate	NOUN
ajbmeb-1486	51	4	for	for	ADP
ajbmeb-1486	51	5	oil	oil	NOUN
ajbmeb-1486	51	6	workers	worker	NOUN
ajbmeb-1486	51	7	in	in	ADP
ajbmeb-1486	51	8	utah	utah	PROPN
ajbmeb-1486	51	9	is	be	AUX
ajbmeb-1486	51	10	5	5	NUM
ajbmeb-1486	51	11	percent	percent	NOUN
ajbmeb-1486	51	12	of	of	ADP
ajbmeb-1486	51	13	the	the	DET
ajbmeb-1486	51	14	price	price	NOUN
ajbmeb-1486	51	15	of	of	ADP
ajbmeb-1486	51	16	oil	oil	NOUN
ajbmeb-1486	51	17	if	if	SCONJ
ajbmeb-1486	51	18	market	market	NOUN
ajbmeb-1486	51	19	quotes	quote	NOUN
ajbmeb-1486	51	20	exceed	exceed	VERB
ajbmeb-1486	51	21	$	$	SYM
ajbmeb-1486	51	22	13	13	NUM
ajbmeb-1486	51	23	per	per	ADP
ajbmeb-1486	51	24	barrel	barrel	NOUN
ajbmeb-1486	51	25	,	,	PUNCT
ajbmeb-1486	51	26	and	and	CCONJ
ajbmeb-1486	51	27	for	for	ADP
ajbmeb-1486	51	28	natural	natural	ADJ
ajbmeb-1486	51	29	gas	gas	NOUN
ajbmeb-1486	51	30	5	5	NUM
ajbmeb-1486	51	31	percent	percent	NOUN
ajbmeb-1486	51	32	if	if	SCONJ
ajbmeb-1486	51	33	the	the	DET
ajbmeb-1486	51	34	gas	gas	NOUN
ajbmeb-1486	51	35	costs	cost	VERB
ajbmeb-1486	51	36	above	above	ADP
ajbmeb-1486	51	37	$	$	SYM
ajbmeb-1486	51	38	1.5	1.5	NUM
ajbmeb-1486	51	39	per	per	ADP
ajbmeb-1486	51	40	thousand	thousand	NUM
ajbmeb-1486	51	41	cubic	cubic	ADJ
ajbmeb-1486	51	42	feet	foot	NOUN
ajbmeb-1486	51	43	.	.	PUNCT
ajbmeb-1486	52	1	“	"	PUNCT
ajbmeb-1486	52	2	inflation	inflation	NOUN
ajbmeb-1486	52	3	continues	continue	VERB
ajbmeb-1486	52	4	to	to	PART
ajbmeb-1486	52	5	rise	rise	VERB
ajbmeb-1486	52	6	,	,	PUNCT
ajbmeb-1486	52	7	which	which	PRON
ajbmeb-1486	52	8	has	have	VERB
ajbmeb-1486	52	9	contradictory	contradictory	ADJ
ajbmeb-1486	52	10	consequences	consequence	NOUN
ajbmeb-1486	52	11	:	:	PUNCT
ajbmeb-1486	52	12	sales	sale	NOUN
ajbmeb-1486	52	13	taxes	taxis	NOUN
ajbmeb-1486	52	14	are	be	AUX
ajbmeb-1486	52	15	rising	rise	VERB
ajbmeb-1486	52	16	,	,	PUNCT
ajbmeb-1486	52	17	but	but	CCONJ
ajbmeb-1486	52	18	consumer	consumer	NOUN
ajbmeb-1486	52	19	sentiment	sentiment	NOUN
ajbmeb-1486	52	20	is	be	AUX
ajbmeb-1486	52	21	falling	fall	VERB
ajbmeb-1486	52	22	.	.	PUNCT
ajbmeb-1486	53	1	in	in	ADP
ajbmeb-1486	53	2	addition	addition	NOUN
ajbmeb-1486	53	3	,	,	PUNCT
ajbmeb-1486	53	4	increased	increase	VERB
ajbmeb-1486	53	5	dependence	dependence	NOUN
ajbmeb-1486	53	6	on	on	ADP
ajbmeb-1486	53	7	local	local	ADJ
ajbmeb-1486	53	8	fuel	fuel	NOUN
ajbmeb-1486	53	9	due	due	ADP
ajbmeb-1486	53	10	to	to	ADP
ajbmeb-1486	53	11	the	the	DET
ajbmeb-1486	53	12	conflict	conflict	NOUN
ajbmeb-1486	53	13	between	between	ADP
ajbmeb-1486	53	14	ukraine	ukraine	PROPN
ajbmeb-1486	53	15	and	and	CCONJ
ajbmeb-1486	53	16	russia	russia	PROPN
ajbmeb-1486	53	17	may	may	AUX
ajbmeb-1486	53	18	lead	lead	VERB
ajbmeb-1486	53	19	to	to	ADP
ajbmeb-1486	53	20	an	an	DET
ajbmeb-1486	53	21	increase	increase	NOUN
ajbmeb-1486	53	22	in	in	ADP
ajbmeb-1486	53	23	mining	mining	NOUN
ajbmeb-1486	53	24	taxes	taxis	NOUN
ajbmeb-1486	53	25	in	in	ADP
ajbmeb-1486	53	26	the	the	DET
ajbmeb-1486	53	27	coming	come	VERB
ajbmeb-1486	53	28	months	month	NOUN
ajbmeb-1486	53	29	.	.	PUNCT
ajbmeb-1486	53	30	”	"	PUNCT
ajbmeb-1486	54	1	in	in	ADP
ajbmeb-1486	54	2	addition	addition	NOUN
ajbmeb-1486	54	3	to	to	ADP
ajbmeb-1486	54	4	increasing	increase	VERB
ajbmeb-1486	54	5	tax	tax	NOUN
ajbmeb-1486	54	6	revenues	revenue	NOUN
ajbmeb-1486	54	7	,	,	PUNCT
ajbmeb-1486	54	8	fair	fair	ADJ
ajbmeb-1486	54	9	corporate	corporate	ADJ
ajbmeb-1486	54	10	tax	tax	NOUN
ajbmeb-1486	54	11	rules	rule	NOUN
ajbmeb-1486	54	12	should	should	AUX
ajbmeb-1486	54	13	also	also	ADV
ajbmeb-1486	54	14	ensure	ensure	VERB
ajbmeb-1486	54	15	healthy	healthy	ADJ
ajbmeb-1486	54	16	profit	profit	NOUN
ajbmeb-1486	54	17	levels	level	NOUN
ajbmeb-1486	54	18	are	be	AUX
ajbmeb-1486	54	19	maintained	maintain	VERB
ajbmeb-1486	54	20	where	where	SCONJ
ajbmeb-1486	54	21	value	value	NOUN
ajbmeb-1486	54	22	is	be	AUX
ajbmeb-1486	54	23	created	create	VERB
ajbmeb-1486	54	24	,	,	PUNCT
ajbmeb-1486	54	25	i.e.	i.e.	X
ajbmeb-1486	54	26	where	where	SCONJ
ajbmeb-1486	54	27	the	the	DET
ajbmeb-1486	54	28	workers	worker	NOUN
ajbmeb-1486	54	29	are	be	AUX
ajbmeb-1486	54	30	.	.	PUNCT
ajbmeb-1486	55	1	aggressive	aggressive	ADJ
ajbmeb-1486	55	2	tax	tax	NOUN
ajbmeb-1486	55	3	planning	planning	NOUN
ajbmeb-1486	55	4	means	mean	VERB
ajbmeb-1486	55	5	that	that	SCONJ
ajbmeb-1486	55	6	profits	profit	NOUN
ajbmeb-1486	55	7	are	be	AUX
ajbmeb-1486	55	8	siphoned	siphon	VERB
ajbmeb-1486	55	9	out	out	ADP
ajbmeb-1486	55	10	of	of	ADP
ajbmeb-1486	55	11	otherwise	otherwise	ADV
ajbmeb-1486	55	12	healthy	healthy	ADJ
ajbmeb-1486	55	13	subsidiaries	subsidiary	NOUN
ajbmeb-1486	55	14	and	and	CCONJ
ajbmeb-1486	55	15	redirected	redirect	VERB
ajbmeb-1486	55	16	to	to	PART
ajbmeb-1486	55	17	tax	tax	VERB
ajbmeb-1486	55	18	havens	haven	NOUN
ajbmeb-1486	55	19	through	through	ADP
ajbmeb-1486	55	20	complex	complex	ADJ
ajbmeb-1486	55	21	mechanisms	mechanism	NOUN
ajbmeb-1486	55	22	.	.	PUNCT
ajbmeb-1486	56	1	that	that	PRON
ajbmeb-1486	56	2	being	be	AUX
ajbmeb-1486	56	3	said	say	VERB
ajbmeb-1486	56	4	,	,	PUNCT
ajbmeb-1486	56	5	corporate	corporate	ADJ
ajbmeb-1486	56	6	tax	tax	NOUN
ajbmeb-1486	56	7	reform	reform	NOUN
ajbmeb-1486	56	8	should	should	AUX
ajbmeb-1486	56	9	be	be	AUX
ajbmeb-1486	56	10	carefully	carefully	ADV
ajbmeb-1486	56	11	considered	consider	VERB
ajbmeb-1486	56	12	by	by	ADP
ajbmeb-1486	56	13	policymakers	policymaker	NOUN
ajbmeb-1486	56	14	because	because	SCONJ
ajbmeb-1486	56	15	of	of	ADP
ajbmeb-1486	56	16	the	the	DET
ajbmeb-1486	56	17	undesirable	undesirable	ADJ
ajbmeb-1486	56	18	consequences	consequence	NOUN
ajbmeb-1486	56	19	,	,	PUNCT
ajbmeb-1486	56	20	especially	especially	ADV
ajbmeb-1486	56	21	the	the	DET
ajbmeb-1486	56	22	regressive	regressive	ADJ
ajbmeb-1486	56	23	effects	effect	NOUN
ajbmeb-1486	56	24	of	of	ADP
ajbmeb-1486	56	25	shifting	shift	VERB
ajbmeb-1486	56	26	the	the	DET
ajbmeb-1486	56	27	tax	tax	NOUN
ajbmeb-1486	56	28	burden	burden	NOUN
ajbmeb-1486	56	29	from	from	ADP
ajbmeb-1486	56	30	companies	company	NOUN
ajbmeb-1486	56	31	to	to	ADP
ajbmeb-1486	56	32	workers	worker	NOUN
ajbmeb-1486	56	33	and	and	CCONJ
ajbmeb-1486	56	34	consumers	consumer	NOUN
ajbmeb-1486	56	35	,	,	PUNCT
ajbmeb-1486	56	36	and	and	CCONJ
ajbmeb-1486	56	37	possible	possible	ADJ
ajbmeb-1486	56	38	implications	implication	NOUN
ajbmeb-1486	56	39	for	for	ADP
ajbmeb-1486	56	40	employment	employment	NOUN
ajbmeb-1486	56	41	.	.	PUNCT
ajbmeb-1486	57	1	based	base	VERB
ajbmeb-1486	57	2	on	on	ADP
ajbmeb-1486	57	3	this	this	PRON
ajbmeb-1486	57	4	,	,	PUNCT
ajbmeb-1486	57	5	transfer	transfer	NOUN
ajbmeb-1486	57	6	pricing	pricing	NOUN
ajbmeb-1486	57	7	rules	rule	NOUN
ajbmeb-1486	57	8	are	be	AUX
ajbmeb-1486	57	9	one	one	NUM
ajbmeb-1486	57	10	of	of	ADP
ajbmeb-1486	57	11	the	the	DET
ajbmeb-1486	57	12	reasons	reason	NOUN
ajbmeb-1486	57	13	why	why	SCONJ
ajbmeb-1486	57	14	taxes	taxis	NOUN
ajbmeb-1486	57	15	are	be	AUX
ajbmeb-1486	57	16	too	too	ADV
ajbmeb-1486	57	17	low	low	ADJ
ajbmeb-1486	57	18	for	for	ADP
ajbmeb-1486	57	19	digital	digital	ADJ
ajbmeb-1486	57	20	firms	firm	NOUN
ajbmeb-1486	57	21	.	.	PUNCT
ajbmeb-1486	58	1	countries	country	NOUN
ajbmeb-1486	58	2	are	be	AUX
ajbmeb-1486	58	3	introducing	introduce	VERB
ajbmeb-1486	58	4	taxes	taxis	NOUN
ajbmeb-1486	58	5	on	on	ADP
ajbmeb-1486	58	6	digital	digital	ADJ
ajbmeb-1486	58	7	services	service	NOUN
ajbmeb-1486	58	8	,	,	PUNCT
ajbmeb-1486	58	9	which	which	PRON
ajbmeb-1486	58	10	are	be	AUX
ajbmeb-1486	58	11	often	often	ADV
ajbmeb-1486	58	12	seen	see	VERB
ajbmeb-1486	58	13	as	as	ADP
ajbmeb-1486	58	14	an	an	DET
ajbmeb-1486	58	15	easy	easy	ADJ
ajbmeb-1486	58	16	solution	solution	NOUN
ajbmeb-1486	58	17	to	to	PART
ajbmeb-1486	58	18	quickly	quickly	ADV
ajbmeb-1486	58	19	raise	raise	VERB
ajbmeb-1486	58	20	revenue	revenue	NOUN
ajbmeb-1486	58	21	.	.	PUNCT
ajbmeb-1486	59	1	importantly	importantly	ADV
ajbmeb-1486	59	2	,	,	PUNCT
ajbmeb-1486	59	3	governments	government	NOUN
ajbmeb-1486	59	4	are	be	AUX
ajbmeb-1486	59	5	relying	rely	VERB
ajbmeb-1486	59	6	on	on	ADP
ajbmeb-1486	59	7	these	these	DET
ajbmeb-1486	59	8	unilateral	unilateral	ADJ
ajbmeb-1486	59	9	measures	measure	NOUN
ajbmeb-1486	59	10	to	to	PART
ajbmeb-1486	59	11	respond	respond	VERB
ajbmeb-1486	59	12	to	to	ADP
ajbmeb-1486	59	13	public	public	ADJ
ajbmeb-1486	59	14	calls	call	NOUN
ajbmeb-1486	59	15	for	for	ADP
ajbmeb-1486	59	16	fairer	fair	ADJ
ajbmeb-1486	59	17	taxation	taxation	NOUN
ajbmeb-1486	59	18	of	of	ADP
ajbmeb-1486	59	19	digital	digital	ADJ
ajbmeb-1486	59	20	firms	firm	NOUN
ajbmeb-1486	59	21	.	.	PUNCT
ajbmeb-1486	60	1	at	at	ADP
ajbmeb-1486	60	2	the	the	DET
ajbmeb-1486	60	3	same	same	ADJ
ajbmeb-1486	60	4	time	time	NOUN
ajbmeb-1486	60	5	,	,	PUNCT
ajbmeb-1486	60	6	digital	digital	ADJ
ajbmeb-1486	60	7	services	service	NOUN
ajbmeb-1486	60	8	taxes	taxis	NOUN
ajbmeb-1486	60	9	come	come	VERB
ajbmeb-1486	60	10	with	with	ADP
ajbmeb-1486	60	11	risks	risk	NOUN
ajbmeb-1486	60	12	,	,	PUNCT
ajbmeb-1486	60	13	especially	especially	ADV
ajbmeb-1486	60	14	regressive	regressive	ADJ
ajbmeb-1486	60	15	implications	implication	NOUN
ajbmeb-1486	60	16	and	and	CCONJ
ajbmeb-1486	60	17	elements	element	NOUN
ajbmeb-1486	60	18	.	.	PUNCT
ajbmeb-1486	61	1	countries	country	NOUN
ajbmeb-1486	61	2	are	be	AUX
ajbmeb-1486	61	3	introducing	introduce	VERB
ajbmeb-1486	61	4	taxes	taxis	NOUN
ajbmeb-1486	61	5	on	on	ADP
ajbmeb-1486	61	6	digital	digital	ADJ
ajbmeb-1486	61	7	services	service	NOUN
ajbmeb-1486	61	8	,	,	PUNCT
ajbmeb-1486	61	9	which	which	PRON
ajbmeb-1486	61	10	are	be	AUX
ajbmeb-1486	61	11	often	often	ADV
ajbmeb-1486	61	12	seen	see	VERB
ajbmeb-1486	61	13	as	as	ADP
ajbmeb-1486	61	14	an	an	DET
ajbmeb-1486	61	15	easy	easy	ADJ
ajbmeb-1486	61	16	solution	solution	NOUN
ajbmeb-1486	61	17	to	to	PART
ajbmeb-1486	61	18	quickly	quickly	ADV
ajbmeb-1486	61	19	raise	raise	VERB
ajbmeb-1486	61	20	revenue	revenue	NOUN
ajbmeb-1486	61	21	.	.	PUNCT
ajbmeb-1486	62	1	importantly	importantly	ADV
ajbmeb-1486	62	2	,	,	PUNCT
ajbmeb-1486	62	3	governments	government	NOUN
ajbmeb-1486	62	4	are	be	AUX
ajbmeb-1486	62	5	relying	rely	VERB
ajbmeb-1486	62	6	on	on	ADP
ajbmeb-1486	62	7	these	these	DET
ajbmeb-1486	62	8	unilateral	unilateral	ADJ
ajbmeb-1486	62	9	measures	measure	NOUN
ajbmeb-1486	62	10	to	to	PART
ajbmeb-1486	62	11	respond	respond	VERB
ajbmeb-1486	62	12	to	to	ADP
ajbmeb-1486	62	13	public	public	ADJ
ajbmeb-1486	62	14	calls	call	NOUN
ajbmeb-1486	62	15	for	for	ADP
ajbmeb-1486	62	16	fairer	fair	ADJ
ajbmeb-1486	62	17	taxation	taxation	NOUN
ajbmeb-1486	62	18	of	of	ADP
ajbmeb-1486	62	19	digital	digital	ADJ
ajbmeb-1486	62	20	firms	firm	NOUN
ajbmeb-1486	62	21	.	.	PUNCT
ajbmeb-1486	63	1	at	at	ADP
ajbmeb-1486	63	2	the	the	DET
ajbmeb-1486	63	3	same	same	ADJ
ajbmeb-1486	63	4	time	time	NOUN
ajbmeb-1486	63	5	,	,	PUNCT
ajbmeb-1486	63	6	digital	digital	ADJ
ajbmeb-1486	63	7	services	service	NOUN
ajbmeb-1486	63	8	taxes	taxis	NOUN
ajbmeb-1486	63	9	come	come	VERB
ajbmeb-1486	63	10	with	with	ADP
ajbmeb-1486	63	11	risks	risk	NOUN
ajbmeb-1486	63	12	,	,	PUNCT
ajbmeb-1486	63	13	especially	especially	ADV
ajbmeb-1486	63	14	regressive	regressive	ADJ
ajbmeb-1486	63	15	implications	implication	NOUN
ajbmeb-1486	63	16	and	and	CCONJ
ajbmeb-1486	63	17	trade	trade	NOUN
ajbmeb-1486	63	18	tensions	tension	NOUN
ajbmeb-1486	63	19	.	.	PUNCT
ajbmeb-1486	64	1	the	the	DET
ajbmeb-1486	64	2	principles	principle	NOUN
ajbmeb-1486	64	3	of	of	ADP
ajbmeb-1486	64	4	a	a	DET
ajbmeb-1486	64	5	global	global	ADJ
ajbmeb-1486	64	6	excess	excess	ADJ
ajbmeb-1486	64	7	profits	profit	NOUN
ajbmeb-1486	64	8	tax	tax	NOUN
ajbmeb-1486	64	9	are	be	AUX
ajbmeb-1486	64	10	also	also	ADV
ajbmeb-1486	64	11	considered	consider	VERB
ajbmeb-1486	64	12	at	at	ADP
ajbmeb-1486	64	13	the	the	DET
ajbmeb-1486	64	14	oecd	oecd	PROPN
ajbmeb-1486	64	15	level	level	NOUN
ajbmeb-1486	64	16	.	.	PUNCT
ajbmeb-1486	65	1	while	while	SCONJ
ajbmeb-1486	65	2	the	the	DET
ajbmeb-1486	65	3	oecd	oecd	PROPN
ajbmeb-1486	65	4	's	's	PART
ajbmeb-1486	65	5	pillar	pillar	NOUN
ajbmeb-1486	65	6	i	i	PRON
ajbmeb-1486	65	7	negotiations	negotiation	NOUN
ajbmeb-1486	65	8	initially	initially	ADV
ajbmeb-1486	65	9	aimed	aim	VERB
ajbmeb-1486	65	10	to	to	PART
ajbmeb-1486	65	11	develop	develop	VERB
ajbmeb-1486	65	12	a	a	DET
ajbmeb-1486	65	13	new	new	ADJ
ajbmeb-1486	65	14	tax	tax	NOUN
ajbmeb-1486	65	15	that	that	PRON
ajbmeb-1486	65	16	would	would	AUX
ajbmeb-1486	65	17	apply	apply	VERB
ajbmeb-1486	65	18	exclusively	exclusively	ADV
ajbmeb-1486	65	19	to	to	ADP
ajbmeb-1486	65	20	digital	digital	ADJ
ajbmeb-1486	65	21	activities	activity	NOUN
ajbmeb-1486	65	22	,	,	PUNCT
ajbmeb-1486	65	23	a	a	DET
ajbmeb-1486	65	24	recent	recent	ADJ
ajbmeb-1486	65	25	proposal	proposal	NOUN
ajbmeb-1486	65	26	by	by	ADP
ajbmeb-1486	65	27	the	the	DET
ajbmeb-1486	65	28	us	us	PROPN
ajbmeb-1486	65	29	administration	administration	NOUN
ajbmeb-1486	65	30	would	would	AUX
ajbmeb-1486	65	31	significantly	significantly	ADV
ajbmeb-1486	65	32	simplify	simplify	VERB
ajbmeb-1486	65	33	the	the	DET
ajbmeb-1486	65	34	scope	scope	NOUN
ajbmeb-1486	65	35	by	by	ADP
ajbmeb-1486	65	36	focusing	focus	VERB
ajbmeb-1486	65	37	on	on	ADP
ajbmeb-1486	65	38	the	the	DET
ajbmeb-1486	65	39	profitability	profitability	NOUN
ajbmeb-1486	65	40	of	of	ADP
ajbmeb-1486	65	41	large	large	ADJ
ajbmeb-1486	65	42	multinational	multinational	ADJ
ajbmeb-1486	65	43	corporations	corporation	NOUN
ajbmeb-1486	65	44	.	.	PUNCT
ajbmeb-1486	66	1	the	the	DET
ajbmeb-1486	66	2	european	european	PROPN
ajbmeb-1486	66	3	union	union	PROPN
ajbmeb-1486	66	4	also	also	ADV
ajbmeb-1486	66	5	plays	play	VERB
ajbmeb-1486	66	6	a	a	DET
ajbmeb-1486	66	7	key	key	ADJ
ajbmeb-1486	66	8	role	role	NOUN
ajbmeb-1486	66	9	in	in	ADP
ajbmeb-1486	66	10	this	this	DET
ajbmeb-1486	66	11	area	area	NOUN
ajbmeb-1486	66	12	.	.	PUNCT
ajbmeb-1486	67	1	in	in	ADP
ajbmeb-1486	67	2	may	may	PROPN
ajbmeb-1486	67	3	2020	2020	NUM
ajbmeb-1486	67	4	,	,	PUNCT
ajbmeb-1486	67	5	the	the	DET
ajbmeb-1486	67	6	european	european	PROPN
ajbmeb-1486	67	7	commission	commission	PROPN
ajbmeb-1486	67	8	announced	announce	VERB
ajbmeb-1486	67	9	that	that	SCONJ
ajbmeb-1486	67	10	it	it	PRON
ajbmeb-1486	67	11	would	would	AUX
ajbmeb-1486	67	12	study	study	VERB
ajbmeb-1486	67	13	the	the	DET
ajbmeb-1486	67	14	possibility	possibility	NOUN
ajbmeb-1486	67	15	of	of	ADP
ajbmeb-1486	67	16	introducing	introduce	VERB
ajbmeb-1486	67	17	an	an	DET
ajbmeb-1486	67	18	additional	additional	ADJ
ajbmeb-1486	67	19	tax	tax	NOUN
ajbmeb-1486	67	20	on	on	ADP
ajbmeb-1486	67	21	companies	company	NOUN
ajbmeb-1486	67	22	making	make	VERB
ajbmeb-1486	67	23	"	"	PUNCT
ajbmeb-1486	67	24	huge	huge	ADJ
ajbmeb-1486	67	25	profits	profit	NOUN
ajbmeb-1486	67	26	"	"	PUNCT
ajbmeb-1486	67	27	from	from	ADP
ajbmeb-1486	67	28	the	the	DET
ajbmeb-1486	67	29	common	common	ADJ
ajbmeb-1486	67	30	market	market	NOUN
ajbmeb-1486	67	31	.	.	PUNCT
ajbmeb-1486	68	1	there	there	PRON
ajbmeb-1486	68	2	are	be	VERB
ajbmeb-1486	68	3	the	the	DET
ajbmeb-1486	68	4	following	follow	VERB
ajbmeb-1486	68	5	initiatives	initiative	NOUN
ajbmeb-1486	68	6	to	to	PART
ajbmeb-1486	68	7	reform	reform	VERB
ajbmeb-1486	68	8	taxation	taxation	NOUN
ajbmeb-1486	68	9	:	:	PUNCT
ajbmeb-1486	68	10	unitary	unitary	ADJ
ajbmeb-1486	68	11	taxation	taxation	NOUN
ajbmeb-1486	68	12	in	in	ADP
ajbmeb-1486	68	13	which	which	PRON
ajbmeb-1486	68	14	global	global	ADJ
ajbmeb-1486	68	15	profits	profit	NOUN
ajbmeb-1486	68	16	corporations	corporation	NOUN
ajbmeb-1486	68	17	are	be	AUX
ajbmeb-1486	68	18	distributed	distribute	VERB
ajbmeb-1486	68	19	between	between	ADP
ajbmeb-1486	68	20	countries	country	NOUN
ajbmeb-1486	68	21	according	accord	VERB
ajbmeb-1486	68	22	to	to	ADP
ajbmeb-1486	68	23	a	a	DET
ajbmeb-1486	68	24	certain	certain	ADJ
ajbmeb-1486	68	25	formula	formula	NOUN
ajbmeb-1486	68	26	.	.	PUNCT
ajbmeb-1486	69	1	involves	involve	VERB
ajbmeb-1486	69	2	a	a	DET
ajbmeb-1486	69	3	deep	deep	ADJ
ajbmeb-1486	69	4	reform	reform	NOUN
ajbmeb-1486	69	5	of	of	ADP
ajbmeb-1486	69	6	oecd	oecd	PROPN
ajbmeb-1486	69	7	transfer	transfer	NOUN
ajbmeb-1486	69	8	pricing	pricing	NOUN
ajbmeb-1486	69	9	rules	rule	NOUN
ajbmeb-1486	69	10	.	.	PUNCT
ajbmeb-1486	70	1	the	the	DET
ajbmeb-1486	70	2	tax	tax	NOUN
ajbmeb-1486	70	3	fairness	fairness	NOUN
ajbmeb-1486	70	4	network	network	NOUN
ajbmeb-1486	70	5	estimates	estimate	VERB
ajbmeb-1486	70	6	the	the	DET
ajbmeb-1486	70	7	proposal	proposal	NOUN
ajbmeb-1486	70	8	would	would	AUX
ajbmeb-1486	70	9	generate	generate	VERB
ajbmeb-1486	70	10	$	$	SYM
ajbmeb-1486	70	11	100	100	NUM
ajbmeb-1486	70	12	billion	billion	NUM
ajbmeb-1486	70	13	annually	annually	ADV
ajbmeb-1486	70	14	.	.	PUNCT
ajbmeb-1486	71	1	combined	combine	VERB
ajbmeb-1486	71	2	with	with	ADP
ajbmeb-1486	71	3	a	a	DET
ajbmeb-1486	71	4	minimum	minimum	ADJ
ajbmeb-1486	71	5	tax	tax	NOUN
ajbmeb-1486	71	6	rate	rate	NOUN
ajbmeb-1486	71	7	of	of	ADP
ajbmeb-1486	71	8	25	25	NUM
ajbmeb-1486	71	9	%	%	NOUN
ajbmeb-1486	71	10	,	,	PUNCT
ajbmeb-1486	71	11	annual	annual	ADJ
ajbmeb-1486	71	12	revenue	revenue	NOUN
ajbmeb-1486	71	13	growth	growth	NOUN
ajbmeb-1486	71	14	could	could	AUX
ajbmeb-1486	71	15	reach	reach	VERB
ajbmeb-1486	71	16	up	up	ADP
ajbmeb-1486	71	17	to	to	PART
ajbmeb-1486	71	18	$	$	SYM
ajbmeb-1486	71	19	950	950	NUM
ajbmeb-1486	71	20	billion	billion	NUM
ajbmeb-1486	71	21	.	.	PUNCT
ajbmeb-1486	72	1	the	the	DET
ajbmeb-1486	72	2	digital	digital	PROPN
ajbmeb-1486	72	3	services	service	NOUN
ajbmeb-1486	72	4	tax	tax	NOUN
ajbmeb-1486	72	5	provides	provide	VERB
ajbmeb-1486	72	6	a	a	DET
ajbmeb-1486	72	7	turnover	turnover	NOUN
ajbmeb-1486	72	8	tax	tax	NOUN
ajbmeb-1486	72	9	for	for	ADP
ajbmeb-1486	72	10	large	large	ADJ
ajbmeb-1486	72	11	digital	digital	ADJ
ajbmeb-1486	72	12	companies	company	NOUN
ajbmeb-1486	72	13	.	.	PUNCT
ajbmeb-1486	73	1	4	4	NUM
ajbmeb-1486	73	2	-	-	SYM
ajbmeb-1486	73	3	5	5	NUM
ajbmeb-1486	73	4	billion	billion	NUM
ajbmeb-1486	73	5	us	us	PROPN
ajbmeb-1486	73	6	dollars	dollar	NOUN
ajbmeb-1486	73	7	.	.	PUNCT
ajbmeb-1486	74	1	american	american	ADJ
ajbmeb-1486	74	2	journal	journal	PROPN
ajbmeb-1486	74	3	of	of	ADP
ajbmeb-1486	74	4	business	business	NOUN
ajbmeb-1486	74	5	management	management	NOUN
ajbmeb-1486	74	6	,	,	PUNCT
ajbmeb-1486	74	7	economics	economic	NOUN
ajbmeb-1486	74	8	and	and	CCONJ
ajbmeb-1486	74	9	banking	banking	NOUN
ajbmeb-1486	74	10	volume	volume	NOUN
ajbmeb-1486	74	11	18	18	NUM
ajbmeb-1486	74	12	nov	nov	PROPN
ajbmeb-1486	74	13	.	.	PROPN
ajbmeb-1486	74	14	,	,	PUNCT
ajbmeb-1486	74	15	2023	2023	NUM
ajbmeb-1486	74	16	p	p	NOUN
ajbmeb-1486	74	17	a	a	DET
ajbmeb-1486	74	18	g	g	NOUN
ajbmeb-1486	74	19	e	e	NOUN
ajbmeb-1486	74	20	|	|	NOUN
ajbmeb-1486	74	21	118	118	NUM
ajbmeb-1486	74	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1486	74	23	the	the	DET
ajbmeb-1486	74	24	minimum	minimum	ADJ
ajbmeb-1486	74	25	tax	tax	NOUN
ajbmeb-1486	74	26	rate	rate	NOUN
ajbmeb-1486	74	27	provides	provide	VERB
ajbmeb-1486	74	28	the	the	DET
ajbmeb-1486	74	29	right	right	NOUN
ajbmeb-1486	74	30	to	to	PART
ajbmeb-1486	74	31	levy	levy	VERB
ajbmeb-1486	74	32	tax	tax	NOUN
ajbmeb-1486	74	33	on	on	ADP
ajbmeb-1486	74	34	profits	profit	NOUN
ajbmeb-1486	74	35	transferred	transfer	VERB
ajbmeb-1486	74	36	abroad	abroad	ADV
ajbmeb-1486	74	37	or	or	CCONJ
ajbmeb-1486	74	38	on	on	ADP
ajbmeb-1486	74	39	which	which	PRON
ajbmeb-1486	74	40	tax	tax	NOUN
ajbmeb-1486	74	41	has	have	AUX
ajbmeb-1486	74	42	been	be	AUX
ajbmeb-1486	74	43	paid	pay	VERB
ajbmeb-1486	74	44	at	at	ADP
ajbmeb-1486	74	45	a	a	DET
ajbmeb-1486	74	46	rate	rate	NOUN
ajbmeb-1486	74	47	lower	low	ADJ
ajbmeb-1486	74	48	than	than	ADP
ajbmeb-1486	74	49	the	the	DET
ajbmeb-1486	74	50	agreed	agree	VERB
ajbmeb-1486	74	51	minimum	minimum	ADJ
ajbmeb-1486	74	52	rate	rate	NOUN
ajbmeb-1486	74	53	.	.	PUNCT
ajbmeb-1486	75	1	580	580	NUM
ajbmeb-1486	75	2	-	-	SYM
ajbmeb-1486	75	3	650	650	NUM
ajbmeb-1486	75	4	billion	billion	NUM
ajbmeb-1486	75	5	us	us	PROPN
ajbmeb-1486	75	6	dollars	dollar	NOUN
ajbmeb-1486	75	7	annually	annually	ADV
ajbmeb-1486	75	8	at	at	ADP
ajbmeb-1486	75	9	a	a	DET
ajbmeb-1486	75	10	rate	rate	NOUN
ajbmeb-1486	75	11	of	of	ADP
ajbmeb-1486	75	12	25	25	NUM
ajbmeb-1486	75	13	%	%	NOUN
ajbmeb-1486	75	14	.	.	PUNCT
ajbmeb-1486	76	1	380	380	NUM
ajbmeb-1486	76	2	-	-	SYM
ajbmeb-1486	76	3	500	500	NUM
ajbmeb-1486	76	4	billion	billion	NUM
ajbmeb-1486	76	5	us	us	PROPN
ajbmeb-1486	76	6	dollars	dollar	NOUN
ajbmeb-1486	76	7	per	per	ADP
ajbmeb-1486	76	8	year	year	NOUN
ajbmeb-1486	76	9	at	at	ADP
ajbmeb-1486	76	10	a	a	DET
ajbmeb-1486	76	11	rate	rate	NOUN
ajbmeb-1486	76	12	of	of	ADP
ajbmeb-1486	76	13	21	21	NUM
ajbmeb-1486	76	14	%	%	NOUN
ajbmeb-1486	76	15	.	.	PUNCT
ajbmeb-1486	77	1	there	there	PRON
ajbmeb-1486	77	2	are	be	VERB
ajbmeb-1486	77	3	taxes	taxis	NOUN
ajbmeb-1486	77	4	on	on	ADP
ajbmeb-1486	77	5	digital	digital	ADJ
ajbmeb-1486	77	6	services	service	NOUN
ajbmeb-1486	77	7	,	,	PUNCT
ajbmeb-1486	77	8	which	which	PRON
ajbmeb-1486	77	9	can	can	AUX
ajbmeb-1486	77	10	be	be	AUX
ajbmeb-1486	77	11	roughly	roughly	ADV
ajbmeb-1486	77	12	shown	show	VERB
ajbmeb-1486	77	13	in	in	ADP
ajbmeb-1486	77	14	the	the	DET
ajbmeb-1486	77	15	following	follow	VERB
ajbmeb-1486	77	16	table	table	NOUN
ajbmeb-1486	77	17	.	.	PUNCT
ajbmeb-1486	78	1	тable	тable	ADJ
ajbmeb-1486	78	2	2	2	NUM
ajbmeb-1486	78	3	.	.	PUNCT
ajbmeb-1486	78	4	existing	exist	VERB
ajbmeb-1486	78	5	taxes	taxis	NOUN
ajbmeb-1486	78	6	on	on	ADP
ajbmeb-1486	78	7	digital	digital	ADJ
ajbmeb-1486	78	8	services	service	NOUN
ajbmeb-1486	78	9	in	in	ADP
ajbmeb-1486	78	10	countries	country	NOUN
ajbmeb-1486	78	11	around	around	ADP
ajbmeb-1486	78	12	the	the	DET
ajbmeb-1486	78	13	world2	world2	NOUN
ajbmeb-1486	78	14	a	a	DET
ajbmeb-1486	78	15	country	country	NOUN
ajbmeb-1486	78	16	service	service	NOUN
ajbmeb-1486	78	17	tax	tax	NOUN
ajbmeb-1486	78	18	rate	rate	NOUN
ajbmeb-1486	78	19	tax	tax	NOUN
ajbmeb-1486	78	20	revenues	revenue	NOUN
ajbmeb-1486	78	21	austria	austria	VERB
ajbmeb-1486	78	22	5	5	NUM
ajbmeb-1486	78	23	%	%	NOUN
ajbmeb-1486	78	24	for	for	ADP
ajbmeb-1486	78	25	advertising	advertising	NOUN
ajbmeb-1486	78	26	indefined	indefine	VERB
ajbmeb-1486	78	27	canada	canada	PROPN
ajbmeb-1486	78	28	3	3	NUM
ajbmeb-1486	78	29	%	%	NOUN
ajbmeb-1486	78	30	for	for	ADP
ajbmeb-1486	78	31	advertising	advertising	NOUN
ajbmeb-1486	78	32	and	and	CCONJ
ajbmeb-1486	78	33	digital	digital	ADJ
ajbmeb-1486	78	34	intermediary	intermediary	NOUN
ajbmeb-1486	78	35	services	service	NOUN
ajbmeb-1486	78	36	415	415	NUM
ajbmeb-1486	78	37	-	-	SYM
ajbmeb-1486	78	38	925	925	NUM
ajbmeb-1486	78	39	million	million	NUM
ajbmeb-1486	78	40	us	us	PROPN
ajbmeb-1486	78	41	dollars	dollar	NOUN
ajbmeb-1486	78	42	per	per	ADP
ajbmeb-1486	78	43	year	year	NOUN
ajbmeb-1486	78	44	czech	czech	PROPN
ajbmeb-1486	78	45	5	5	NUM
ajbmeb-1486	78	46	%	%	NOUN
ajbmeb-1486	78	47	for	for	ADP
ajbmeb-1486	78	48	advertising	advertising	NOUN
ajbmeb-1486	78	49	,	,	PUNCT
ajbmeb-1486	78	50	selling	sell	VERB
ajbmeb-1486	78	51	user	user	NOUN
ajbmeb-1486	78	52	data	datum	NOUN
ajbmeb-1486	78	53	183	183	NUM
ajbmeb-1486	78	54	million	million	NUM
ajbmeb-1486	78	55	euros	euro	NOUN
ajbmeb-1486	78	56	per	per	ADP
ajbmeb-1486	78	57	year	year	NOUN
ajbmeb-1486	78	58	france	france	PROPN
ajbmeb-1486	78	59	3	3	NUM
ajbmeb-1486	78	60	%	%	NOUN
ajbmeb-1486	78	61	for	for	ADP
ajbmeb-1486	78	62	online	online	ADJ
ajbmeb-1486	78	63	advertising	advertising	NOUN
ajbmeb-1486	78	64	,	,	PUNCT
ajbmeb-1486	78	65	digital	digital	ADJ
ajbmeb-1486	78	66	mediation	mediation	NOUN
ajbmeb-1486	78	67	€	€	SYM
ajbmeb-1486	78	68	358	358	NUM
ajbmeb-1486	78	69	million	million	NUM
ajbmeb-1486	78	70	in	in	ADP
ajbmeb-1486	78	71	2021	2021	NUM
ajbmeb-1486	78	72	hungary	hungary	NOUN
ajbmeb-1486	78	73	7.5	7.5	NUM
ajbmeb-1486	78	74	%	%	NOUN
ajbmeb-1486	78	75	indefined	indefine	VERB
ajbmeb-1486	78	76	india	india	PROPN
ajbmeb-1486	78	77	2	2	NUM
ajbmeb-1486	78	78	%	%	NOUN
ajbmeb-1486	78	79	for	for	ADP
ajbmeb-1486	78	80	non	non	ADJ
ajbmeb-1486	78	81	-	-	ADJ
ajbmeb-1486	78	82	resident	resident	ADJ
ajbmeb-1486	78	83	e	e	NOUN
ajbmeb-1486	78	84	-	-	NOUN
ajbmeb-1486	78	85	commerce	commerce	NOUN
ajbmeb-1486	78	86	operators	operator	NOUN
ajbmeb-1486	78	87	73	73	NUM
ajbmeb-1486	78	88	million	million	NUM
ajbmeb-1486	78	89	us	us	PROPN
ajbmeb-1486	78	90	dollars	dollar	NOUN
ajbmeb-1486	78	91	in	in	ADP
ajbmeb-1486	78	92	2017	2017	NUM
ajbmeb-1486	78	93	-	-	SYM
ajbmeb-1486	78	94	2018	2018	NUM
ajbmeb-1486	78	95	italy	italy	NOUN
ajbmeb-1486	78	96	3	3	NUM
ajbmeb-1486	78	97	%	%	NOUN
ajbmeb-1486	78	98	for	for	ADP
ajbmeb-1486	78	99	online	online	ADJ
ajbmeb-1486	78	100	advertising	advertising	NOUN
ajbmeb-1486	78	101	,	,	PUNCT
ajbmeb-1486	78	102	digital	digital	ADJ
ajbmeb-1486	78	103	interfaces	interface	NOUN
ajbmeb-1486	78	104	,	,	PUNCT
ajbmeb-1486	78	105	user	user	NOUN
ajbmeb-1486	78	106	data	datum	NOUN
ajbmeb-1486	78	107	700	700	NUM
ajbmeb-1486	78	108	million	million	NUM
ajbmeb-1486	78	109	euros	euro	NOUN
ajbmeb-1486	78	110	in	in	ADP
ajbmeb-1486	78	111	2020	2020	NUM
ajbmeb-1486	78	112	kenya	kenya	NOUN
ajbmeb-1486	78	113	1.50	1.50	NUM
ajbmeb-1486	78	114	%	%	NOUN
ajbmeb-1486	78	115	for	for	ADP
ajbmeb-1486	78	116	online	online	ADJ
ajbmeb-1486	78	117	markets	market	NOUN
ajbmeb-1486	78	118	indefined	indefine	VERB
ajbmeb-1486	78	119	poland	poland	PROPN
ajbmeb-1486	78	120	1.5	1.5	NUM
ajbmeb-1486	78	121	%	%	NOUN
ajbmeb-1486	78	122	for	for	ADP
ajbmeb-1486	78	123	audiovisual	audiovisual	ADJ
ajbmeb-1486	78	124	media	medium	NOUN
ajbmeb-1486	78	125	services	service	NOUN
ajbmeb-1486	78	126	and	and	CCONJ
ajbmeb-1486	78	127	advertising	advertising	NOUN
ajbmeb-1486	78	128	3.2–4.3	3.2–4.3	NUM
ajbmeb-1486	78	129	million	million	NUM
ajbmeb-1486	78	130	euros	euro	NOUN
ajbmeb-1486	78	131	annually	annually	ADV
ajbmeb-1486	78	132	spain	spain	PROPN
ajbmeb-1486	78	133	3	3	NUM
ajbmeb-1486	78	134	%	%	NOUN
ajbmeb-1486	78	135	for	for	ADP
ajbmeb-1486	78	136	online	online	ADJ
ajbmeb-1486	78	137	advertising	advertising	NOUN
ajbmeb-1486	78	138	,	,	PUNCT
ajbmeb-1486	78	139	online	online	ADJ
ajbmeb-1486	78	140	advertising	advertising	NOUN
ajbmeb-1486	78	141	sales	sale	NOUN
ajbmeb-1486	78	142	,	,	PUNCT
ajbmeb-1486	78	143	user	user	NOUN
ajbmeb-1486	78	144	data	datum	NOUN
ajbmeb-1486	78	145	sales	sale	NOUN
ajbmeb-1486	78	146	968	968	NUM
ajbmeb-1486	78	147	million	million	NUM
ajbmeb-1486	78	148	euros	euro	NOUN
ajbmeb-1486	78	149	per	per	ADP
ajbmeb-1486	78	150	year	year	NOUN
ajbmeb-1486	78	151	tunisia	tunisia	NOUN
ajbmeb-1486	78	152	3	3	NUM
ajbmeb-1486	78	153	%	%	NOUN
ajbmeb-1486	78	154	for	for	ADP
ajbmeb-1486	78	155	the	the	DET
ajbmeb-1486	78	156	sale	sale	NOUN
ajbmeb-1486	78	157	of	of	ADP
ajbmeb-1486	78	158	computer	computer	NOUN
ajbmeb-1486	78	159	applications	application	NOUN
ajbmeb-1486	78	160	and	and	CCONJ
ajbmeb-1486	78	161	digital	digital	ADJ
ajbmeb-1486	78	162	services	service	NOUN
ajbmeb-1486	78	163	n	n	CCONJ
ajbmeb-1486	78	164	/	/	SYM
ajbmeb-1486	78	165	a	a	DET
ajbmeb-1486	78	166	great	great	ADJ
ajbmeb-1486	78	167	britain	britain	PROPN
ajbmeb-1486	78	168	2	2	NUM
ajbmeb-1486	78	169	%	%	NOUN
ajbmeb-1486	78	170	£	£	SYM
ajbmeb-1486	78	171	280	280	NUM
ajbmeb-1486	78	172	-	-	SYM
ajbmeb-1486	78	173	515	515	NUM
ajbmeb-1486	78	174	per	per	ADP
ajbmeb-1486	78	175	year	year	NOUN
ajbmeb-1486	78	176	zaimbabwe	zaimbabwe	NOUN
ajbmeb-1486	78	177	5	5	NUM
ajbmeb-1486	78	178	%	%	NOUN
ajbmeb-1486	78	179	for	for	ADP
ajbmeb-1486	78	180	digital	digital	ADJ
ajbmeb-1486	78	181	and	and	CCONJ
ajbmeb-1486	78	182	e	e	NOUN
ajbmeb-1486	78	183	-	-	NOUN
ajbmeb-1486	78	184	commerce	commerce	NOUN
ajbmeb-1486	78	185	indefined	indefine	VERB
ajbmeb-1486	78	186	total	total	NOUN
ajbmeb-1486	78	187	4	4	NUM
ajbmeb-1486	78	188	-	-	SYM
ajbmeb-1486	78	189	5	5	NUM
ajbmeb-1486	78	190	billion	billion	NUM
ajbmeb-1486	78	191	us	us	PROPN
ajbmeb-1486	78	192	dollars	dollar	NOUN
ajbmeb-1486	78	193	as	as	ADP
ajbmeb-1486	78	194	the	the	DET
ajbmeb-1486	78	195	data	datum	NOUN
ajbmeb-1486	78	196	in	in	ADP
ajbmeb-1486	78	197	the	the	DET
ajbmeb-1486	78	198	table	table	NOUN
ajbmeb-1486	78	199	shows	show	NOUN
ajbmeb-1486	78	200	,	,	PUNCT
ajbmeb-1486	78	201	the	the	DET
ajbmeb-1486	78	202	total	total	ADJ
ajbmeb-1486	78	203	revenue	revenue	NOUN
ajbmeb-1486	78	204	from	from	ADP
ajbmeb-1486	78	205	taxes	taxis	NOUN
ajbmeb-1486	78	206	for	for	ADP
ajbmeb-1486	78	207	digital	digital	ADJ
ajbmeb-1486	78	208	services	service	NOUN
ajbmeb-1486	78	209	amounted	amount	VERB
ajbmeb-1486	78	210	to4	to4	NOUN
ajbmeb-1486	78	211	-	-	PUNCT
ajbmeb-1486	78	212	5	5	NUM
ajbmeb-1486	78	213	billion	billion	NUM
ajbmeb-1486	78	214	us	us	PROPN
ajbmeb-1486	78	215	dollars	dollar	NOUN
ajbmeb-1486	78	216	.	.	PUNCT
ajbmeb-1486	79	1	in	in	ADP
ajbmeb-1486	79	2	the	the	DET
ajbmeb-1486	79	3	main	main	ADJ
ajbmeb-1486	79	4	directions	direction	NOUN
ajbmeb-1486	79	5	of	of	ADP
ajbmeb-1486	79	6	the	the	DET
ajbmeb-1486	79	7	tax	tax	NOUN
ajbmeb-1486	79	8	and	and	CCONJ
ajbmeb-1486	79	9	customs	custom	NOUN
ajbmeb-1486	79	10	policy	policy	NOUN
ajbmeb-1486	79	11	of	of	ADP
ajbmeb-1486	79	12	uzbekistan	uzbekistan	PROPN
ajbmeb-1486	79	13	for	for	ADP
ajbmeb-1486	79	14	2022	2022	NUM
ajbmeb-1486	79	15	,	,	PUNCT
ajbmeb-1486	79	16	rates	rate	NOUN
ajbmeb-1486	79	17	for	for	ADP
ajbmeb-1486	79	18	the	the	DET
ajbmeb-1486	79	19	main	main	ADJ
ajbmeb-1486	79	20	types	type	NOUN
ajbmeb-1486	79	21	of	of	ADP
ajbmeb-1486	79	22	taxes	taxis	NOUN
ajbmeb-1486	79	23	have	have	AUX
ajbmeb-1486	79	24	been	be	AUX
ajbmeb-1486	79	25	preserved	preserve	VERB
ajbmeb-1486	79	26	,	,	PUNCT
ajbmeb-1486	79	27	work	work	NOUN
ajbmeb-1486	79	28	has	have	AUX
ajbmeb-1486	79	29	continued	continue	VERB
ajbmeb-1486	79	30	to	to	PART
ajbmeb-1486	79	31	abolish	abolish	VERB
ajbmeb-1486	79	32	ineffective	ineffective	ADJ
ajbmeb-1486	79	33	tax	tax	NOUN
ajbmeb-1486	79	34	and	and	CCONJ
ajbmeb-1486	79	35	customs	custom	NOUN
ajbmeb-1486	79	36	benefits	benefit	NOUN
ajbmeb-1486	79	37	,	,	PUNCT
ajbmeb-1486	79	38	modern	modern	ADJ
ajbmeb-1486	79	39	models	model	NOUN
ajbmeb-1486	79	40	of	of	ADP
ajbmeb-1486	79	41	taxation	taxation	NOUN
ajbmeb-1486	79	42	of	of	ADP
ajbmeb-1486	79	43	subsoil	subsoil	NOUN
ajbmeb-1486	79	44	users	user	NOUN
ajbmeb-1486	79	45	are	be	AUX
ajbmeb-1486	79	46	being	be	AUX
ajbmeb-1486	79	47	introduced	introduce	VERB
ajbmeb-1486	79	48	,	,	PUNCT
ajbmeb-1486	79	49	and	and	CCONJ
ajbmeb-1486	79	50	the	the	DET
ajbmeb-1486	79	51	property	property	NOUN
ajbmeb-1486	79	52	tax	tax	NOUN
ajbmeb-1486	79	53	rate	rate	NOUN
ajbmeb-1486	79	54	for	for	ADP
ajbmeb-1486	79	55	legal	legal	ADJ
ajbmeb-1486	79	56	entities	entity	NOUN
ajbmeb-1486	79	57	is	be	AUX
ajbmeb-1486	79	58	being	be	AUX
ajbmeb-1486	79	59	reduced	reduce	VERB
ajbmeb-1486	79	60	from	from	ADP
ajbmeb-1486	79	61	2	2	NUM
ajbmeb-1486	79	62	%	%	NOUN
ajbmeb-1486	79	63	to	to	ADP
ajbmeb-1486	79	64	1.5	1.5	NUM
ajbmeb-1486	79	65	%	%	NOUN
ajbmeb-1486	79	66	,	,	PUNCT
ajbmeb-1486	79	67	indexation	indexation	NOUN
ajbmeb-1486	79	68	of	of	ADP
ajbmeb-1486	79	69	the	the	DET
ajbmeb-1486	79	70	property	property	NOUN
ajbmeb-1486	79	71	tax	tax	NOUN
ajbmeb-1486	79	72	rate	rate	NOUN
ajbmeb-1486	79	73	for	for	ADP
ajbmeb-1486	79	74	individuals	individual	NOUN
ajbmeb-1486	79	75	by	by	ADP
ajbmeb-1486	79	76	1.1	1.1	NUM
ajbmeb-1486	79	77	times	time	NOUN
ajbmeb-1486	79	78	,	,	PUNCT
ajbmeb-1486	79	79	indexation	indexation	NOUN
ajbmeb-1486	79	80	of	of	ADP
ajbmeb-1486	79	81	the	the	DET
ajbmeb-1486	79	82	tax	tax	NOUN
ajbmeb-1486	79	83	rate	rate	NOUN
ajbmeb-1486	79	84	for	for	ADP
ajbmeb-1486	79	85	the	the	DET
ajbmeb-1486	79	86	use	use	NOUN
ajbmeb-1486	79	87	of	of	ADP
ajbmeb-1486	79	88	water	water	NOUN
ajbmeb-1486	79	89	resources	resource	NOUN
ajbmeb-1486	79	90	(	(	PUNCT
ajbmeb-1486	79	91	except	except	SCONJ
ajbmeb-1486	79	92	for	for	ADP
ajbmeb-1486	79	93	the	the	DET
ajbmeb-1486	79	94	rates	rate	NOUN
ajbmeb-1486	79	95	established	establish	VERB
ajbmeb-1486	79	96	for	for	ADP
ajbmeb-1486	79	97	the	the	DET
ajbmeb-1486	79	98	use	use	NOUN
ajbmeb-1486	79	99	of	of	ADP
ajbmeb-1486	79	100	water	water	NOUN
ajbmeb-1486	79	101	for	for	ADP
ajbmeb-1486	79	102	irrigation	irrigation	NOUN
ajbmeb-1486	79	103	of	of	ADP
ajbmeb-1486	79	104	agricultural	agricultural	ADJ
ajbmeb-1486	79	105	land	land	NOUN
ajbmeb-1486	79	106	and	and	CCONJ
ajbmeb-1486	79	107	fish	fish	NOUN
ajbmeb-1486	79	108	breeding	breeding	NOUN
ajbmeb-1486	79	109	)	)	PUNCT
ajbmeb-1486	79	110	by	by	ADP
ajbmeb-1486	79	111	1.1	1.1	NUM
ajbmeb-1486	79	112	times	time	NOUN
ajbmeb-1486	79	113	,	,	PUNCT
ajbmeb-1486	79	114	a	a	DET
ajbmeb-1486	79	115	coefficient	coefficient	NOUN
ajbmeb-1486	79	116	is	be	AUX
ajbmeb-1486	79	117	applied	apply	VERB
ajbmeb-1486	79	118	1.05	1.05	NUM
ajbmeb-1486	79	119	to	to	ADP
ajbmeb-1486	79	120	the	the	DET
ajbmeb-1486	79	121	tax	tax	NOUN
ajbmeb-1486	79	122	rate	rate	NOUN
ajbmeb-1486	79	123	for	for	ADP
ajbmeb-1486	79	124	the	the	DET
ajbmeb-1486	79	125	volume	volume	NOUN
ajbmeb-1486	79	126	of	of	ADP
ajbmeb-1486	79	127	water	water	NOUN
ajbmeb-1486	79	128	used	use	VERB
ajbmeb-1486	79	129	for	for	ADP
ajbmeb-1486	79	130	irrigating	irrigate	VERB
ajbmeb-1486	79	131	agricultural	agricultural	ADJ
ajbmeb-1486	79	132	land	land	NOUN
ajbmeb-1486	79	133	and	and	CCONJ
ajbmeb-1486	79	134	breeding	breeding	NOUN
ajbmeb-1486	79	135	(	(	PUNCT
ajbmeb-1486	79	136	growing	grow	VERB
ajbmeb-1486	79	137	)	)	PUNCT
ajbmeb-1486	79	138	fish	fish	NOUN
ajbmeb-1486	79	139	,	,	PUNCT
ajbmeb-1486	79	140	the	the	DET
ajbmeb-1486	79	141	procedure	procedure	NOUN
ajbmeb-1486	79	142	for	for	ADP
ajbmeb-1486	79	143	transferring	transfer	VERB
ajbmeb-1486	79	144	losses	loss	NOUN
ajbmeb-1486	79	145	into	into	ADP
ajbmeb-1486	79	146	the	the	DET
ajbmeb-1486	79	147	future	future	NOUN
ajbmeb-1486	79	148	for	for	ADP
ajbmeb-1486	79	149	ten	ten	NUM
ajbmeb-1486	79	150	years	year	NOUN
ajbmeb-1486	79	151	when	when	SCONJ
ajbmeb-1486	79	152	calculating	calculate	VERB
ajbmeb-1486	79	153	income	income	NOUN
ajbmeb-1486	79	154	tax	tax	NOUN
ajbmeb-1486	79	155	is	be	AUX
ajbmeb-1486	79	156	retained	retain	VERB
ajbmeb-1486	79	157	with	with	ADP
ajbmeb-1486	79	158	the	the	DET
ajbmeb-1486	79	159	lifting	lifting	NOUN
ajbmeb-1486	79	160	of	of	ADP
ajbmeb-1486	79	161	the	the	DET
ajbmeb-1486	79	162	restriction	restriction	NOUN
ajbmeb-1486	79	163	on	on	ADP
ajbmeb-1486	79	164	the	the	DET
ajbmeb-1486	79	165	total	total	ADJ
ajbmeb-1486	79	166	amount	amount	NOUN
ajbmeb-1486	79	167	of	of	ADP
ajbmeb-1486	79	168	transferred	transfer	VERB
ajbmeb-1486	79	169	losses	loss	NOUN
ajbmeb-1486	79	170	,	,	PUNCT
ajbmeb-1486	79	171	the	the	DET
ajbmeb-1486	79	172	maximum	maximum	ADJ
ajbmeb-1486	79	173	depreciation	depreciation	NOUN
ajbmeb-1486	79	174	rates	rate	NOUN
ajbmeb-1486	79	175	are	be	AUX
ajbmeb-1486	79	176	increasing	increase	VERB
ajbmeb-1486	79	177	deductions	deduction	NOUN
ajbmeb-1486	79	178	attributed	attribute	VERB
ajbmeb-1486	79	179	to	to	ADP
ajbmeb-1486	79	180	expenses	expense	NOUN
ajbmeb-1486	79	181	for	for	ADP
ajbmeb-1486	79	182	tax	tax	NOUN
ajbmeb-1486	79	183	purposes	purpose	NOUN
ajbmeb-1486	79	184	.	.	PUNCT
ajbmeb-1486	80	1	2fair	2fair	NUM
ajbmeb-1486	80	2	corporate	corporate	ADJ
ajbmeb-1486	80	3	taxation	taxation	NOUN
ajbmeb-1486	80	4	is	be	AUX
ajbmeb-1486	80	5	a	a	DET
ajbmeb-1486	80	6	key	key	ADJ
ajbmeb-1486	80	7	requirement	requirement	NOUN
ajbmeb-1486	80	8	of	of	ADP
ajbmeb-1486	80	9	the	the	DET
ajbmeb-1486	80	10	ituc	ituc	NOUN
ajbmeb-1486	80	11	.	.	PUNCT
ajbmeb-1486	81	1	american	american	PROPN
ajbmeb-1486	81	2	journal	journal	PROPN
ajbmeb-1486	81	3	of	of	ADP
ajbmeb-1486	81	4	business	business	NOUN
ajbmeb-1486	81	5	management	management	NOUN
ajbmeb-1486	81	6	,	,	PUNCT
ajbmeb-1486	81	7	economics	economic	NOUN
ajbmeb-1486	81	8	and	and	CCONJ
ajbmeb-1486	81	9	banking	banking	NOUN
ajbmeb-1486	81	10	volume	volume	NOUN
ajbmeb-1486	81	11	18	18	NUM
ajbmeb-1486	81	12	nov	nov	PROPN
ajbmeb-1486	81	13	.	.	PROPN
ajbmeb-1486	81	14	,	,	PUNCT
ajbmeb-1486	81	15	2023	2023	NUM
ajbmeb-1486	81	16	p	p	NOUN
ajbmeb-1486	81	17	a	a	DET
ajbmeb-1486	81	18	g	g	NOUN
ajbmeb-1486	81	19	e	e	PROPN
ajbmeb-1486	81	20	|	|	ADV
ajbmeb-1486	81	21	119	119	NUM
ajbmeb-1486	81	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1486	81	23	table	table	NOUN
ajbmeb-1486	81	24	3	3	NUM
ajbmeb-1486	81	25	.	.	PUNCT
ajbmeb-1486	81	26	limit	limit	NOUN
ajbmeb-1486	81	27	rates	rate	NOUN
ajbmeb-1486	81	28	of	of	ADP
ajbmeb-1486	81	29	depreciation	depreciation	NOUN
ajbmeb-1486	81	30	deductions	deduction	NOUN
ajbmeb-1486	81	31	attributable	attributable	ADJ
ajbmeb-1486	81	32	to	to	ADP
ajbmeb-1486	81	33	expenses	expense	NOUN
ajbmeb-1486	81	34	for	for	ADP
ajbmeb-1486	81	35	tax	tax	NOUN
ajbmeb-1486	81	36	purposes	purpose	NOUN
ajbmeb-1486	81	37	no	no	INTJ
ajbmeb-1486	81	38	.	.	PUNCT
ajbmeb-1486	82	1	expenses	expense	NOUN
ajbmeb-1486	82	2	for	for	ADP
ajbmeb-1486	82	3	tax	tax	NOUN
ajbmeb-1486	82	4	purposes	purpose	NOUN
ajbmeb-1486	82	5	maximum	maximum	ADJ
ajbmeb-1486	82	6	rates	rate	NOUN
ajbmeb-1486	82	7	of	of	ADP
ajbmeb-1486	82	8	depreciation	depreciation	NOUN
ajbmeb-1486	82	9	deductions	deduction	NOUN
ajbmeb-1486	82	10	,	,	PUNCT
ajbmeb-1486	82	11	in%	in%	NUM
ajbmeb-1486	82	12	1	1	NUM
ajbmeb-1486	82	13	for	for	ADP
ajbmeb-1486	82	14	buildings	building	NOUN
ajbmeb-1486	82	15	from	from	ADP
ajbmeb-1486	82	16	3	3	NUM
ajbmeb-1486	82	17	to	to	PART
ajbmeb-1486	82	18	5	5	NUM
ajbmeb-1486	82	19	2	2	NUM
ajbmeb-1486	82	20	for	for	ADP
ajbmeb-1486	82	21	buildings	building	NOUN
ajbmeb-1486	82	22	from	from	ADP
ajbmeb-1486	82	23	5	5	NUM
ajbmeb-1486	82	24	to	to	PART
ajbmeb-1486	82	25	10	10	NUM
ajbmeb-1486	82	26	3	3	NUM
ajbmeb-1486	82	27	for	for	ADP
ajbmeb-1486	82	28	transmission	transmission	NOUN
ajbmeb-1486	82	29	devices	device	NOUN
ajbmeb-1486	82	30	,	,	PUNCT
ajbmeb-1486	82	31	power	power	NOUN
ajbmeb-1486	82	32	machines	machine	NOUN
ajbmeb-1486	82	33	and	and	CCONJ
ajbmeb-1486	82	34	equipment	equipment	NOUN
ajbmeb-1486	82	35	from	from	ADP
ajbmeb-1486	82	36	8	8	NUM
ajbmeb-1486	82	37	to	to	PART
ajbmeb-1486	82	38	15	15	NUM
ajbmeb-1486	82	39	4	4	NUM
ajbmeb-1486	82	40	for	for	ADP
ajbmeb-1486	82	41	working	working	NOUN
ajbmeb-1486	82	42	machines	machine	NOUN
ajbmeb-1486	82	43	and	and	CCONJ
ajbmeb-1486	82	44	equipment	equipment	NOUN
ajbmeb-1486	82	45	from	from	ADP
ajbmeb-1486	82	46	15	15	NUM
ajbmeb-1486	82	47	to	to	PART
ajbmeb-1486	82	48	20	20	NUM
ajbmeb-1486	82	49	5	5	NUM
ajbmeb-1486	82	50	for	for	ADP
ajbmeb-1486	82	51	computers	computer	NOUN
ajbmeb-1486	82	52	and	and	CCONJ
ajbmeb-1486	82	53	information	information	NOUN
ajbmeb-1486	82	54	processing	processing	NOUN
ajbmeb-1486	82	55	equipment	equipment	NOUN
ajbmeb-1486	82	56	from	from	ADP
ajbmeb-1486	82	57	20	20	NUM
ajbmeb-1486	82	58	to	to	PART
ajbmeb-1486	82	59	40	40	NUM
ajbmeb-1486	82	60	6	6	NUM
ajbmeb-1486	82	61	increasing	increase	VERB
ajbmeb-1486	82	62	the	the	DET
ajbmeb-1486	82	63	amount	amount	NOUN
ajbmeb-1486	82	64	of	of	ADP
ajbmeb-1486	82	65	investment	investment	NOUN
ajbmeb-1486	82	66	deduction	deduction	NOUN
ajbmeb-1486	82	67	by	by	ADP
ajbmeb-1486	82	68	the	the	DET
ajbmeb-1486	82	69	amount	amount	NOUN
ajbmeb-1486	82	70	of	of	ADP
ajbmeb-1486	82	71	funds	fund	NOUN
ajbmeb-1486	82	72	allocated	allocate	VERB
ajbmeb-1486	82	73	for	for	ADP
ajbmeb-1486	82	74	7	7	NUM
ajbmeb-1486	82	75	purchase	purchase	NOUN
ajbmeb-1486	82	76	of	of	ADP
ajbmeb-1486	82	77	new	new	ADJ
ajbmeb-1486	82	78	technological	technological	ADJ
ajbmeb-1486	82	79	equipment	equipment	NOUN
ajbmeb-1486	82	80	from	from	ADP
ajbmeb-1486	82	81	10	10	NUM
ajbmeb-1486	82	82	to	to	PART
ajbmeb-1486	82	83	20	20	NUM
ajbmeb-1486	82	84	8	8	NUM
ajbmeb-1486	82	85	expansion	expansion	NOUN
ajbmeb-1486	82	86	of	of	ADP
ajbmeb-1486	82	87	production	production	NOUN
ajbmeb-1486	82	88	in	in	ADP
ajbmeb-1486	82	89	the	the	DET
ajbmeb-1486	82	90	form	form	NOUN
ajbmeb-1486	82	91	of	of	ADP
ajbmeb-1486	82	92	new	new	ADJ
ajbmeb-1486	82	93	construction	construction	NOUN
ajbmeb-1486	82	94	from	from	ADP
ajbmeb-1486	82	95	5	5	NUM
ajbmeb-1486	82	96	to	to	PART
ajbmeb-1486	82	97	10	10	NUM
ajbmeb-1486	82	98	the	the	DET
ajbmeb-1486	82	99	growth	growth	NOUN
ajbmeb-1486	82	100	of	of	ADP
ajbmeb-1486	82	101	state	state	NOUN
ajbmeb-1486	82	102	budget	budget	NOUN
ajbmeb-1486	82	103	revenues	revenue	NOUN
ajbmeb-1486	82	104	in	in	ADP
ajbmeb-1486	82	105	2022	2022	NUM
ajbmeb-1486	82	106	is	be	AUX
ajbmeb-1486	82	107	predicted	predict	VERB
ajbmeb-1486	82	108	with	with	ADP
ajbmeb-1486	82	109	a	a	DET
ajbmeb-1486	82	110	slight	slight	ADJ
ajbmeb-1486	82	111	increase	increase	NOUN
ajbmeb-1486	82	112	in	in	ADP
ajbmeb-1486	82	113	the	the	DET
ajbmeb-1486	82	114	total	total	ADJ
ajbmeb-1486	82	115	tax	tax	NOUN
ajbmeb-1486	82	116	burden	burden	NOUN
ajbmeb-1486	82	117	.	.	PUNCT
ajbmeb-1486	83	1	fig.1	fig.1	ADJ
ajbmeb-1486	83	2	.	.	PUNCT
ajbmeb-1486	83	3	tax	tax	NOUN
ajbmeb-1486	83	4	burden	burden	NOUN
ajbmeb-1486	83	5	and	and	CCONJ
ajbmeb-1486	83	6	state	state	NOUN
ajbmeb-1486	83	7	budget	budget	NOUN
ajbmeb-1486	83	8	revenues	revenue	NOUN
ajbmeb-1486	83	9	in	in	ADP
ajbmeb-1486	83	10	2020–2022	2020–2022	PROPN
ajbmeb-1486	83	11	in	in	ADP
ajbmeb-1486	83	12	uzbekistan	uzbekistan	PROPN
ajbmeb-1486	83	13	state	state	NOUN
ajbmeb-1486	83	14	budget	budget	NOUN
ajbmeb-1486	83	15	revenues	revenue	NOUN
ajbmeb-1486	83	16	for	for	ADP
ajbmeb-1486	83	17	2022	2022	NUM
ajbmeb-1486	83	18	are	be	AUX
ajbmeb-1486	83	19	projected	project	VERB
ajbmeb-1486	83	20	at	at	ADP
ajbmeb-1486	83	21	200.0	200.0	NUM
ajbmeb-1486	83	22	trillion	trillion	NUM
ajbmeb-1486	83	23	soums	soum	NOUN
ajbmeb-1486	83	24	,	,	PUNCT
ajbmeb-1486	83	25	or	or	CCONJ
ajbmeb-1486	83	26	23.8	23.8	NUM
ajbmeb-1486	83	27	%	%	NOUN
ajbmeb-1486	83	28	of	of	ADP
ajbmeb-1486	83	29	gdp	gdp	PROPN
ajbmeb-1486	83	30	.	.	PROPN
ajbmeb-1486	83	31	table	table	PROPN
ajbmeb-1486	83	32	4	4	NUM
ajbmeb-1486	83	33	.	.	PUNCT
ajbmeb-1486	83	34	state	state	NOUN
ajbmeb-1486	83	35	budget	budget	NOUN
ajbmeb-1486	83	36	revenues	revenue	NOUN
ajbmeb-1486	83	37	by	by	ADP
ajbmeb-1486	83	38	main	main	ADJ
ajbmeb-1486	83	39	sources	source	NOUN
ajbmeb-1486	83	40	types	type	NOUN
ajbmeb-1486	83	41	of	of	ADP
ajbmeb-1486	83	42	taxes	taxis	NOUN
ajbmeb-1486	83	43	share	share	VERB
ajbmeb-1486	83	44	in	in	ADP
ajbmeb-1486	83	45	total	total	ADJ
ajbmeb-1486	83	46	income	income	NOUN
ajbmeb-1486	83	47	,	,	PUNCT
ajbmeb-1486	83	48	%	%	AUX
ajbmeb-1486	83	49	direct	direct	ADJ
ajbmeb-1486	83	50	taxes	taxis	NOUN
ajbmeb-1486	83	51	34.3	34.3	NUM
ajbmeb-1486	83	52	indirect	indirect	ADJ
ajbmeb-1486	83	53	taxes	taxis	NOUN
ajbmeb-1486	83	54	36.6	36.6	NUM
ajbmeb-1486	83	55	resource	resource	NOUN
ajbmeb-1486	83	56	taxes	taxis	NOUN
ajbmeb-1486	83	57	and	and	CCONJ
ajbmeb-1486	83	58	property	property	NOUN
ajbmeb-1486	83	59	tax	tax	NOUN
ajbmeb-1486	83	60	12.9	12.9	NUM
ajbmeb-1486	83	61	other	other	ADJ
ajbmeb-1486	83	62	income	income	NOUN
ajbmeb-1486	83	63	16.2	16.2	NUM
ajbmeb-1486	83	64	total	total	NOUN
ajbmeb-1486	83	65	100	100	NUM
ajbmeb-1486	83	66	as	as	SCONJ
ajbmeb-1486	83	67	can	can	AUX
ajbmeb-1486	83	68	be	be	AUX
ajbmeb-1486	83	69	seen	see	VERB
ajbmeb-1486	83	70	from	from	ADP
ajbmeb-1486	83	71	the	the	DET
ajbmeb-1486	83	72	data	datum	NOUN
ajbmeb-1486	83	73	in	in	ADP
ajbmeb-1486	83	74	table	table	NOUN
ajbmeb-1486	83	75	2	2	NUM
ajbmeb-1486	83	76	,	,	PUNCT
ajbmeb-1486	83	77	direct	direct	ADJ
ajbmeb-1486	83	78	taxes	taxis	NOUN
ajbmeb-1486	83	79	for	for	ADP
ajbmeb-1486	83	80	2022	2022	NUM
ajbmeb-1486	83	81	are	be	AUX
ajbmeb-1486	83	82	projected	project	VERB
ajbmeb-1486	83	83	at	at	ADP
ajbmeb-1486	83	84	the	the	DET
ajbmeb-1486	83	85	level	level	NOUN
ajbmeb-1486	83	86	of	of	ADP
ajbmeb-1486	83	87	68,511.1	68,511.1	ADJ
ajbmeb-1486	83	88	billion	billion	NUM
ajbmeb-1486	83	89	soums	soum	NOUN
ajbmeb-1486	83	90	,	,	PUNCT
ajbmeb-1486	83	91	which	which	PRON
ajbmeb-1486	83	92	will	will	AUX
ajbmeb-1486	83	93	amount	amount	VERB
ajbmeb-1486	83	94	to	to	ADP
ajbmeb-1486	83	95	34.3	34.3	NUM
ajbmeb-1486	83	96	%	%	NOUN
ajbmeb-1486	83	97	or	or	CCONJ
ajbmeb-1486	83	98	8.2	8.2	NUM
ajbmeb-1486	83	99	%	%	NOUN
ajbmeb-1486	83	100	of	of	ADP
ajbmeb-1486	83	101	gdp	gdp	NOUN
ajbmeb-1486	83	102	of	of	ADP
ajbmeb-1486	83	103	the	the	DET
ajbmeb-1486	83	104	total	total	ADJ
ajbmeb-1486	83	105	state	state	NOUN
ajbmeb-1486	83	106	budget	budget	NOUN
ajbmeb-1486	83	107	revenues	revenue	NOUN
ajbmeb-1486	83	108	.	.	PUNCT
ajbmeb-1486	84	1	when	when	SCONJ
ajbmeb-1486	84	2	forecasting	forecast	VERB
ajbmeb-1486	84	3	direct	direct	ADJ
ajbmeb-1486	84	4	taxes	taxis	NOUN
ajbmeb-1486	84	5	for	for	ADP
ajbmeb-1486	84	6	2022	2022	NUM
ajbmeb-1486	84	7	,	,	PUNCT
ajbmeb-1486	84	8	the	the	DET
ajbmeb-1486	84	9	rate	rate	NOUN
ajbmeb-1486	84	10	of	of	ADP
ajbmeb-1486	84	11	economic	economic	ADJ
ajbmeb-1486	84	12	growth	growth	NOUN
ajbmeb-1486	84	13	,	,	PUNCT
ajbmeb-1486	84	14	the	the	DET
ajbmeb-1486	84	15	commissioning	commissioning	NOUN
ajbmeb-1486	84	16	of	of	ADP
ajbmeb-1486	84	17	new	new	ADJ
ajbmeb-1486	84	18	production	production	NOUN
ajbmeb-1486	84	19	facilities	facility	NOUN
ajbmeb-1486	84	20	and	and	CCONJ
ajbmeb-1486	84	21	wage	wage	NOUN
ajbmeb-1486	84	22	growth	growth	NOUN
ajbmeb-1486	84	23	were	be	AUX
ajbmeb-1486	84	24	taken	take	VERB
ajbmeb-1486	84	25	into	into	ADP
ajbmeb-1486	84	26	account	account	NOUN
ajbmeb-1486	84	27	.	.	PUNCT
ajbmeb-1486	85	1	indirect	indirect	ADJ
ajbmeb-1486	85	2	taxes	taxis	NOUN
ajbmeb-1486	85	3	are	be	AUX
ajbmeb-1486	85	4	projected	project	VERB
ajbmeb-1486	85	5	at	at	ADP
ajbmeb-1486	85	6	the	the	DET
ajbmeb-1486	85	7	level	level	NOUN
ajbmeb-1486	85	8	of	of	ADP
ajbmeb-1486	85	9	73,164.9	73,164.9	NOUN
ajbmeb-1486	85	10	billion	billion	NUM
ajbmeb-1486	85	11	soums	soum	NOUN
ajbmeb-1486	85	12	,	,	PUNCT
ajbmeb-1486	85	13	which	which	PRON
ajbmeb-1486	85	14	is	be	AUX
ajbmeb-1486	85	15	36.6	36.6	NUM
ajbmeb-1486	85	16	%	%	NOUN
ajbmeb-1486	85	17	of	of	ADP
ajbmeb-1486	85	18	total	total	ADJ
ajbmeb-1486	85	19	state	state	NOUN
ajbmeb-1486	85	20	budget	budget	NOUN
ajbmeb-1486	85	21	revenues	revenue	NOUN
ajbmeb-1486	85	22	or	or	CCONJ
ajbmeb-1486	85	23	8.7	8.7	NUM
ajbmeb-1486	85	24	%	%	NOUN
ajbmeb-1486	85	25	of	of	ADP
ajbmeb-1486	85	26	gdp	gdp	NOUN
ajbmeb-1486	85	27	.	.	PUNCT
ajbmeb-1486	86	1	the	the	DET
ajbmeb-1486	86	2	main	main	ADJ
ajbmeb-1486	86	3	american	american	ADJ
ajbmeb-1486	86	4	journal	journal	NOUN
ajbmeb-1486	86	5	of	of	ADP
ajbmeb-1486	86	6	business	business	NOUN
ajbmeb-1486	86	7	management	management	NOUN
ajbmeb-1486	86	8	,	,	PUNCT
ajbmeb-1486	86	9	economics	economic	NOUN
ajbmeb-1486	86	10	and	and	CCONJ
ajbmeb-1486	86	11	banking	banking	NOUN
ajbmeb-1486	86	12	volume	volume	NOUN
ajbmeb-1486	86	13	18	18	NUM
ajbmeb-1486	86	14	nov	nov	PROPN
ajbmeb-1486	86	15	.	.	PROPN
ajbmeb-1486	86	16	,	,	PUNCT
ajbmeb-1486	86	17	2023	2023	NUM
ajbmeb-1486	86	18	p	p	NOUN
ajbmeb-1486	86	19	a	a	PRON
ajbmeb-1486	86	20	g	g	NOUN
ajbmeb-1486	86	21	e	e	NOUN
ajbmeb-1486	86	22	|	|	ADV
ajbmeb-1486	86	23	120	120	NUM
ajbmeb-1486	86	24	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1486	86	25	revenues	revenue	NOUN
ajbmeb-1486	86	26	,	,	PUNCT
ajbmeb-1486	86	27	i.e.	i.e.	X
ajbmeb-1486	86	28	72.9	72.9	NUM
ajbmeb-1486	86	29	%	%	NOUN
ajbmeb-1486	86	30	of	of	ADP
ajbmeb-1486	86	31	indirect	indirect	ADJ
ajbmeb-1486	86	32	taxes	taxis	NOUN
ajbmeb-1486	86	33	,	,	PUNCT
ajbmeb-1486	86	34	will	will	AUX
ajbmeb-1486	86	35	be	be	AUX
ajbmeb-1486	86	36	provided	provide	VERB
ajbmeb-1486	86	37	through	through	ADP
ajbmeb-1486	86	38	vat	vat	NOUN
ajbmeb-1486	86	39	.	.	PUNCT
ajbmeb-1486	87	1	the	the	DET
ajbmeb-1486	87	2	main	main	ADJ
ajbmeb-1486	87	3	share	share	NOUN
ajbmeb-1486	87	4	in	in	ADP
ajbmeb-1486	87	5	revenues	revenue	NOUN
ajbmeb-1486	87	6	from	from	ADP
ajbmeb-1486	87	7	resource	resource	NOUN
ajbmeb-1486	87	8	taxes	taxis	NOUN
ajbmeb-1486	87	9	comes	come	VERB
ajbmeb-1486	87	10	from	from	ADP
ajbmeb-1486	87	11	the	the	DET
ajbmeb-1486	87	12	tax	tax	NOUN
ajbmeb-1486	87	13	for	for	ADP
ajbmeb-1486	87	14	the	the	DET
ajbmeb-1486	87	15	use	use	NOUN
ajbmeb-1486	87	16	of	of	ADP
ajbmeb-1486	87	17	subsoil	subsoil	NOUN
ajbmeb-1486	87	18	17,352.9	17,352.9	NUM
ajbmeb-1486	87	19	billion	billion	NUM
ajbmeb-1486	87	20	soums	soum	NOUN
ajbmeb-1486	87	21	.	.	PUNCT
ajbmeb-1486	88	1	to	to	PART
ajbmeb-1486	88	2	improve	improve	VERB
ajbmeb-1486	88	3	the	the	DET
ajbmeb-1486	88	4	tax	tax	NOUN
ajbmeb-1486	88	5	potential	potential	NOUN
ajbmeb-1486	88	6	will	will	AUX
ajbmeb-1486	88	7	be	be	AUX
ajbmeb-1486	88	8	influenced	influence	VERB
ajbmeb-1486	88	9	by	by	ADP
ajbmeb-1486	88	10	an	an	DET
ajbmeb-1486	88	11	increase	increase	NOUN
ajbmeb-1486	88	12	in	in	ADP
ajbmeb-1486	88	13	volumes	volume	NOUN
ajbmeb-1486	88	14	and	and	CCONJ
ajbmeb-1486	88	15	prices	price	NOUN
ajbmeb-1486	88	16	for	for	ADP
ajbmeb-1486	88	17	certain	certain	ADJ
ajbmeb-1486	88	18	types	type	NOUN
ajbmeb-1486	88	19	of	of	ADP
ajbmeb-1486	88	20	minerals	mineral	NOUN
ajbmeb-1486	88	21	,	,	PUNCT
ajbmeb-1486	88	22	as	as	ADV
ajbmeb-1486	88	23	well	well	ADV
ajbmeb-1486	88	24	as	as	ADP
ajbmeb-1486	88	25	changes	change	NOUN
ajbmeb-1486	88	26	in	in	ADP
ajbmeb-1486	88	27	the	the	DET
ajbmeb-1486	88	28	exchange	exchange	NOUN
ajbmeb-1486	88	29	rate	rate	NOUN
ajbmeb-1486	88	30	and	and	CCONJ
ajbmeb-1486	88	31	improvement	improvement	NOUN
ajbmeb-1486	88	32	of	of	ADP
ajbmeb-1486	88	33	tax	tax	NOUN
ajbmeb-1486	88	34	administration	administration	NOUN
ajbmeb-1486	88	35	for	for	ADP
ajbmeb-1486	88	36	non	non	ADJ
ajbmeb-1486	88	37	-	-	ADJ
ajbmeb-1486	88	38	metallic	metallic	ADJ
ajbmeb-1486	88	39	minerals	mineral	NOUN
ajbmeb-1486	88	40	.	.	PUNCT
ajbmeb-1486	89	1	these	these	DET
ajbmeb-1486	89	2	conditions	condition	NOUN
ajbmeb-1486	89	3	presuppose	presuppose	VERB
ajbmeb-1486	89	4	the	the	DET
ajbmeb-1486	89	5	need	need	NOUN
ajbmeb-1486	89	6	to	to	PART
ajbmeb-1486	89	7	implement	implement	VERB
ajbmeb-1486	89	8	decentralized	decentralized	ADJ
ajbmeb-1486	89	9	tax	tax	NOUN
ajbmeb-1486	89	10	processes	process	NOUN
ajbmeb-1486	89	11	aimed	aim	VERB
ajbmeb-1486	89	12	at	at	ADP
ajbmeb-1486	89	13	coordinating	coordinate	VERB
ajbmeb-1486	89	14	the	the	DET
ajbmeb-1486	89	15	interests	interest	NOUN
ajbmeb-1486	89	16	of	of	ADP
ajbmeb-1486	89	17	all	all	DET
ajbmeb-1486	89	18	participants	participant	NOUN
ajbmeb-1486	89	19	in	in	ADP
ajbmeb-1486	89	20	tax	tax	NOUN
ajbmeb-1486	89	21	relations	relation	NOUN
ajbmeb-1486	89	22	.	.	PUNCT
ajbmeb-1486	90	1	to	to	PART
ajbmeb-1486	90	2	improve	improve	VERB
ajbmeb-1486	90	3	tax	tax	NOUN
ajbmeb-1486	90	4	potential	potential	NOUN
ajbmeb-1486	90	5	,	,	PUNCT
ajbmeb-1486	90	6	it	it	PRON
ajbmeb-1486	90	7	is	be	AUX
ajbmeb-1486	90	8	very	very	ADV
ajbmeb-1486	90	9	important	important	ADJ
ajbmeb-1486	90	10	to	to	PART
ajbmeb-1486	90	11	use	use	VERB
ajbmeb-1486	90	12	proactive	proactive	ADJ
ajbmeb-1486	90	13	budgeting	budgeting	NOUN
ajbmeb-1486	90	14	,	,	PUNCT
ajbmeb-1486	90	15	which	which	PRON
ajbmeb-1486	90	16	expands	expand	VERB
ajbmeb-1486	90	17	the	the	DET
ajbmeb-1486	90	18	opportunities	opportunity	NOUN
ajbmeb-1486	90	19	for	for	SCONJ
ajbmeb-1486	90	20	citizens	citizen	NOUN
ajbmeb-1486	90	21	to	to	PART
ajbmeb-1486	90	22	participate	participate	VERB
ajbmeb-1486	90	23	in	in	ADP
ajbmeb-1486	90	24	the	the	DET
ajbmeb-1486	90	25	distribution	distribution	NOUN
ajbmeb-1486	90	26	of	of	ADP
ajbmeb-1486	90	27	part	part	NOUN
ajbmeb-1486	90	28	of	of	ADP
ajbmeb-1486	90	29	local	local	ADJ
ajbmeb-1486	90	30	budgets	budget	NOUN
ajbmeb-1486	90	31	to	to	PART
ajbmeb-1486	90	32	resolve	resolve	VERB
ajbmeb-1486	90	33	issues	issue	NOUN
ajbmeb-1486	90	34	that	that	PRON
ajbmeb-1486	90	35	concern	concern	VERB
ajbmeb-1486	90	36	them	they	PRON
ajbmeb-1486	90	37	.	.	PUNCT
ajbmeb-1486	91	1	from	from	ADP
ajbmeb-1486	91	2	january	january	PROPN
ajbmeb-1486	91	3	1	1	NUM
ajbmeb-1486	91	4	,	,	PUNCT
ajbmeb-1486	91	5	2022	2022	NUM
ajbmeb-1486	91	6	,	,	PUNCT
ajbmeb-1486	91	7	in	in	ADP
ajbmeb-1486	91	8	all	all	DET
ajbmeb-1486	91	9	districts	district	NOUN
ajbmeb-1486	91	10	(	(	PUNCT
ajbmeb-1486	91	11	cities	city	NOUN
ajbmeb-1486	91	12	)	)	PUNCT
ajbmeb-1486	91	13	of	of	ADP
ajbmeb-1486	91	14	the	the	DET
ajbmeb-1486	91	15	republic	republic	NOUN
ajbmeb-1486	91	16	,	,	PUNCT
ajbmeb-1486	91	17	a	a	DET
ajbmeb-1486	91	18	procedure	procedure	NOUN
ajbmeb-1486	91	19	has	have	AUX
ajbmeb-1486	91	20	been	be	AUX
ajbmeb-1486	91	21	introduced	introduce	VERB
ajbmeb-1486	91	22	to	to	PART
ajbmeb-1486	91	23	allocate	allocate	VERB
ajbmeb-1486	91	24	5	5	NUM
ajbmeb-1486	91	25	percent	percent	NOUN
ajbmeb-1486	91	26	of	of	ADP
ajbmeb-1486	91	27	the	the	DET
ajbmeb-1486	91	28	approved	approve	VERB
ajbmeb-1486	91	29	total	total	ADJ
ajbmeb-1486	91	30	expenses	expense	NOUN
ajbmeb-1486	91	31	of	of	ADP
ajbmeb-1486	91	32	the	the	DET
ajbmeb-1486	91	33	relevant	relevant	ADJ
ajbmeb-1486	91	34	budgets	budget	NOUN
ajbmeb-1486	91	35	to	to	PART
ajbmeb-1486	91	36	finance	finance	NOUN
ajbmeb-1486	91	37	activities	activity	NOUN
ajbmeb-1486	91	38	formed	form	VERB
ajbmeb-1486	91	39	on	on	ADP
ajbmeb-1486	91	40	the	the	DET
ajbmeb-1486	91	41	basis	basis	NOUN
ajbmeb-1486	91	42	of	of	ADP
ajbmeb-1486	91	43	public	public	ADJ
ajbmeb-1486	91	44	opinion.[14	opinion.[14	PROPN
ajbmeb-1486	91	45	]	]	PUNCT
ajbmeb-1486	91	46	conclusions	conclusion	NOUN
ajbmeb-1486	91	47	and	and	CCONJ
ajbmeb-1486	91	48	offers	offer	NOUN
ajbmeb-1486	91	49	based	base	VERB
ajbmeb-1486	91	50	on	on	ADP
ajbmeb-1486	91	51	the	the	DET
ajbmeb-1486	91	52	above	above	ADV
ajbmeb-1486	91	53	scientific	scientific	ADJ
ajbmeb-1486	91	54	and	and	CCONJ
ajbmeb-1486	91	55	theoretical	theoretical	ADJ
ajbmeb-1486	91	56	views	view	NOUN
ajbmeb-1486	91	57	on	on	ADP
ajbmeb-1486	91	58	the	the	DET
ajbmeb-1486	91	59	importance	importance	NOUN
ajbmeb-1486	91	60	of	of	ADP
ajbmeb-1486	91	61	tax	tax	NOUN
ajbmeb-1486	91	62	potential	potential	NOUN
ajbmeb-1486	91	63	and	and	CCONJ
ajbmeb-1486	91	64	the	the	DET
ajbmeb-1486	91	65	digital	digital	ADJ
ajbmeb-1486	91	66	economy	economy	NOUN
ajbmeb-1486	91	67	,	,	PUNCT
ajbmeb-1486	91	68	the	the	DET
ajbmeb-1486	91	69	following	follow	VERB
ajbmeb-1486	91	70	conclusions	conclusion	NOUN
ajbmeb-1486	91	71	were	be	AUX
ajbmeb-1486	91	72	formed	form	VERB
ajbmeb-1486	91	73	:	:	PUNCT
ajbmeb-1486	91	74	firstly	firstly	ADV
ajbmeb-1486	91	75	,	,	PUNCT
ajbmeb-1486	91	76	tax	tax	NOUN
ajbmeb-1486	91	77	potential	potential	NOUN
ajbmeb-1486	91	78	and	and	CCONJ
ajbmeb-1486	91	79	the	the	DET
ajbmeb-1486	91	80	digital	digital	ADJ
ajbmeb-1486	91	81	economy	economy	NOUN
ajbmeb-1486	91	82	are	be	AUX
ajbmeb-1486	91	83	important	important	ADJ
ajbmeb-1486	91	84	aspects	aspect	NOUN
ajbmeb-1486	91	85	of	of	ADP
ajbmeb-1486	91	86	the	the	DET
ajbmeb-1486	91	87	development	development	NOUN
ajbmeb-1486	91	88	of	of	ADP
ajbmeb-1486	91	89	countries	country	NOUN
ajbmeb-1486	91	90	in	in	ADP
ajbmeb-1486	91	91	the	the	DET
ajbmeb-1486	91	92	world	world	NOUN
ajbmeb-1486	91	93	in	in	ADP
ajbmeb-1486	91	94	modern	modern	ADJ
ajbmeb-1486	91	95	conditions	condition	NOUN
ajbmeb-1486	91	96	.	.	PUNCT
ajbmeb-1486	92	1	secondly	secondly	ADV
ajbmeb-1486	92	2	,	,	PUNCT
ajbmeb-1486	92	3	tax	tax	NOUN
ajbmeb-1486	92	4	potential	potential	NOUN
ajbmeb-1486	92	5	determines	determine	VERB
ajbmeb-1486	92	6	the	the	DET
ajbmeb-1486	92	7	future	future	NOUN
ajbmeb-1486	92	8	of	of	ADP
ajbmeb-1486	92	9	countries	country	NOUN
ajbmeb-1486	92	10	,	,	PUNCT
ajbmeb-1486	92	11	since	since	SCONJ
ajbmeb-1486	92	12	the	the	DET
ajbmeb-1486	92	13	formation	formation	NOUN
ajbmeb-1486	92	14	of	of	ADP
ajbmeb-1486	92	15	the	the	DET
ajbmeb-1486	92	16	revenue	revenue	NOUN
ajbmeb-1486	92	17	side	side	NOUN
ajbmeb-1486	92	18	of	of	ADP
ajbmeb-1486	92	19	state	state	NOUN
ajbmeb-1486	92	20	budgets	budget	NOUN
ajbmeb-1486	92	21	is	be	AUX
ajbmeb-1486	92	22	very	very	ADV
ajbmeb-1486	92	23	important	important	ADJ
ajbmeb-1486	92	24	.	.	PUNCT
ajbmeb-1486	93	1	this	this	DET
ajbmeb-1486	93	2	indicator	indicator	NOUN
ajbmeb-1486	93	3	should	should	AUX
ajbmeb-1486	93	4	take	take	VERB
ajbmeb-1486	93	5	into	into	ADP
ajbmeb-1486	93	6	account	account	NOUN
ajbmeb-1486	93	7	the	the	DET
ajbmeb-1486	93	8	degree	degree	NOUN
ajbmeb-1486	93	9	of	of	ADP
ajbmeb-1486	93	10	development	development	NOUN
ajbmeb-1486	93	11	of	of	ADP
ajbmeb-1486	93	12	the	the	DET
ajbmeb-1486	93	13	digital	digital	ADJ
ajbmeb-1486	93	14	economy	economy	NOUN
ajbmeb-1486	93	15	.	.	PUNCT
ajbmeb-1486	94	1	thirdly	thirdly	ADV
ajbmeb-1486	94	2	,	,	PUNCT
ajbmeb-1486	94	3	countries	country	NOUN
ajbmeb-1486	94	4	around	around	ADP
ajbmeb-1486	94	5	the	the	DET
ajbmeb-1486	94	6	world	world	NOUN
ajbmeb-1486	94	7	,	,	PUNCT
ajbmeb-1486	94	8	taking	take	VERB
ajbmeb-1486	94	9	into	into	ADP
ajbmeb-1486	94	10	account	account	NOUN
ajbmeb-1486	94	11	the	the	DET
ajbmeb-1486	94	12	importance	importance	NOUN
ajbmeb-1486	94	13	of	of	ADP
ajbmeb-1486	94	14	tax	tax	NOUN
ajbmeb-1486	94	15	potential	potential	NOUN
ajbmeb-1486	94	16	and	and	CCONJ
ajbmeb-1486	94	17	the	the	DET
ajbmeb-1486	94	18	digital	digital	ADJ
ajbmeb-1486	94	19	economy	economy	NOUN
ajbmeb-1486	94	20	in	in	ADP
ajbmeb-1486	94	21	the	the	DET
ajbmeb-1486	94	22	development	development	NOUN
ajbmeb-1486	94	23	of	of	ADP
ajbmeb-1486	94	24	the	the	DET
ajbmeb-1486	94	25	country	country	NOUN
ajbmeb-1486	94	26	,	,	PUNCT
ajbmeb-1486	94	27	are	be	AUX
ajbmeb-1486	94	28	taking	take	VERB
ajbmeb-1486	94	29	initiatives	initiative	NOUN
ajbmeb-1486	94	30	to	to	PART
ajbmeb-1486	94	31	reform	reform	VERB
ajbmeb-1486	94	32	taxation	taxation	NOUN
ajbmeb-1486	94	33	.	.	PUNCT
ajbmeb-1486	95	1	references	reference	NOUN
ajbmeb-1486	95	2	1	1	NUM
ajbmeb-1486	95	3	.	.	PUNCT
ajbmeb-1486	95	4	e.	e.	PROPN
ajbmeb-1486	95	5	s.	s.	PROPN
ajbmeb-1486	95	6	voskanyan	voskanyan	PROPN
ajbmeb-1486	95	7	:	:	PUNCT
ajbmeb-1486	95	8	(	(	PUNCT
ajbmeb-1486	95	9	2014	2014	NUM
ajbmeb-1486	95	10	)	)	PUNCT
ajbmeb-1486	95	11	development	development	NOUN
ajbmeb-1486	95	12	and	and	CCONJ
ajbmeb-1486	95	13	promotion	promotion	NOUN
ajbmeb-1486	95	14	of	of	ADP
ajbmeb-1486	95	15	subfederal	subfederal	ADJ
ajbmeb-1486	95	16	tax	tax	NOUN
ajbmeb-1486	95	17	potential	potential	NOUN
ajbmeb-1486	95	18	.	.	PUNCT
ajbmeb-1486	96	1	dissertation	dissertation	NOUN
ajbmeb-1486	96	2	:	:	PUNCT
ajbmeb-1486	96	3	08.00.10	08.00.10	PROPN
ajbmeb-1486	96	4	/	/	SYM
ajbmeb-1486	96	5	voskanyan	voskanyan	PROPN
ajbmeb-1486	96	6	emma	emma	PROPN
ajbmeb-1486	96	7	sergeevna	sergeevna	PROPN
ajbmeb-1486	96	8	.	.	PUNCT
ajbmeb-1486	97	1	–	–	PUNCT
ajbmeb-1486	97	2	eagle	eagle	NOUN
ajbmeb-1486	97	3	.	.	PUNCT
ajbmeb-1486	98	1	–	–	PUNCT
ajbmeb-1486	98	2	154	154	NUM
ajbmeb-1486	98	3	p.	p.	NOUN
ajbmeb-1486	98	4	2	2	NUM
ajbmeb-1486	98	5	.	.	X
ajbmeb-1486	98	6	yutkina	yutkina	NOUN
ajbmeb-1486	98	7	,	,	PUNCT
ajbmeb-1486	98	8	t.	t.	PROPN
ajbmeb-1486	98	9	f.	f.	PROPN
ajbmeb-1486	98	10	(	(	PUNCT
ajbmeb-1486	98	11	2001	2001	NUM
ajbmeb-1486	98	12	)	)	PUNCT
ajbmeb-1486	98	13	taxes	taxis	NOUN
ajbmeb-1486	98	14	and	and	CCONJ
ajbmeb-1486	98	15	taxation	taxation	NOUN
ajbmeb-1486	98	16	:	:	PUNCT
ajbmeb-1486	98	17	textbook	textbook	NOUN
ajbmeb-1486	98	18	by	by	ADP
ajbmeb-1486	98	19	t.	t.	PROPN
ajbmeb-1486	98	20	f.	f.	PROPN
ajbmeb-1486	98	21	yutkina	yutkina	PROPN
ajbmeb-1486	98	22	.	.	PUNCT
ajbmeb-1486	99	1	–	–	PUNCT
ajbmeb-1486	99	2	second	second	ADJ
ajbmeb-1486	99	3	edition	edition	NOUN
ajbmeb-1486	99	4	,	,	PUNCT
ajbmeb-1486	99	5	corrected	correct	VERB
ajbmeb-1486	99	6	and	and	CCONJ
ajbmeb-1486	99	7	enlarged	enlarge	VERB
ajbmeb-1486	99	8	–	–	PUNCT
ajbmeb-1486	99	9	m.	m.	NOUN
ajbmeb-1486	99	10	:	:	PUNCT
ajbmeb-1486	99	11	infra	infra	NOUN
ajbmeb-1486	99	12	-	-	PUNCT
ajbmeb-1486	99	13	m	m	NOUN
ajbmeb-1486	99	14	,	,	PUNCT
ajbmeb-1486	99	15	–	–	PUNCT
ajbmeb-1486	99	16	576	576	NUM
ajbmeb-1486	99	17	p.	p.	NOUN
ajbmeb-1486	99	18	3	3	NUM
ajbmeb-1486	99	19	.	.	PUNCT
ajbmeb-1486	99	20	matrusov	matrusov	PROPN
ajbmeb-1486	99	21	n.	n.	PROPN
ajbmeb-1486	99	22	d.	d.	PROPN
ajbmeb-1486	99	23	(	(	PUNCT
ajbmeb-1486	99	24	2007	2007	NUM
ajbmeb-1486	99	25	)	)	PUNCT
ajbmeb-1486	99	26	regional	regional	ADJ
ajbmeb-1486	99	27	forecasting	forecasting	NOUN
ajbmeb-1486	99	28	and	and	CCONJ
ajbmeb-1486	99	29	regional	regional	ADJ
ajbmeb-1486	99	30	development	development	NOUN
ajbmeb-1486	99	31	in	in	ADP
ajbmeb-1486	99	32	russia	russia	PROPN
ajbmeb-1486	99	33	/	/	SYM
ajbmeb-1486	99	34	n.	n.	PROPN
ajbmeb-1486	99	35	d.	d.	PROPN
ajbmeb-1486	99	36	matrusov	matrusov	PROPN
ajbmeb-1486	99	37	.	.	PUNCT
ajbmeb-1486	100	1	-moscow	-moscow	PROPN
ajbmeb-1486	100	2	:	:	PUNCT
ajbmeb-1486	100	3	science	science	NOUN
ajbmeb-1486	100	4	,	,	PUNCT
ajbmeb-1486	100	5	–	–	PUNCT
ajbmeb-1486	100	6	219	219	NUM
ajbmeb-1486	100	7	p.	p.	NOUN
ajbmeb-1486	100	8	4	4	NUM
ajbmeb-1486	100	9	.	.	PUNCT
ajbmeb-1486	100	10	fiscal	fiscal	ADJ
ajbmeb-1486	100	11	federalism	federalism	NOUN
ajbmeb-1486	100	12	.	.	PUNCT
ajbmeb-1486	101	1	(	(	PUNCT
ajbmeb-1486	101	2	2017	2017	NUM
ajbmeb-1486	101	3	)	)	PUNCT
ajbmeb-1486	101	4	problems	problem	NOUN
ajbmeb-1486	101	5	and	and	CCONJ
ajbmeb-1486	101	6	prospects	prospect	NOUN
ajbmeb-1486	101	7	:	:	PUNCT
ajbmeb-1486	101	8	monograph	monograph	NOUN
ajbmeb-1486	101	9	for	for	ADP
ajbmeb-1486	101	10	master	master	NOUN
ajbmeb-1486	101	11	’s	’s	PART
ajbmeb-1486	101	12	students	student	NOUN
ajbmeb-1486	101	13	“	"	PUNCT
ajbmeb-1486	101	14	finance	finance	NOUN
ajbmeb-1486	101	15	and	and	CCONJ
ajbmeb-1486	101	16	credit	credit	NOUN
ajbmeb-1486	101	17	”	"	PUNCT
ajbmeb-1486	101	18	/	/	SYM
ajbmeb-1486	101	19	i.a	i.a	PROPN
ajbmeb-1486	101	20	.	.	PROPN
ajbmeb-1486	101	21	mayburov	mayburov	PROPN
ajbmeb-1486	101	22	,	,	PUNCT
ajbmeb-1486	101	23	yu.a	yu.a	PROPN
ajbmeb-1486	101	24	.	.	PUNCT
ajbmeb-1486	102	1	b.	b.	PROPN
ajbmeb-1486	102	2	ivanov	ivanov	PROPN
ajbmeb-1486	102	3	,	,	PUNCT
ajbmeb-1486	102	4	k.	k.	PROPN
ajbmeb-1486	102	5	a.	a.	PROPN
ajbmeb-1486	102	6	bannova	bannova	PROPN
ajbmeb-1486	103	1	[	[	X
ajbmeb-1486	103	2	and	and	CCONJ
ajbmeb-1486	103	3	others	other	NOUN
ajbmeb-1486	103	4	]	]	PUNCT
ajbmeb-1486	103	5	;	;	PUNCT
ajbmeb-1486	103	6	edited	edit	VERB
ajbmeb-1486	103	7	by	by	ADP
ajbmeb-1486	103	8	i.	i.	PROPN
ajbmeb-1486	103	9	a.	a.	PROPN
ajbmeb-1486	103	10	maiburov	maiburov	PROPN
ajbmeb-1486	103	11	,	,	PUNCT
ajbmeb-1486	103	12	yu	yu	PROPN
ajbmeb-1486	103	13	.	.	PROPN
ajbmeb-1486	103	14	b.	b.	PROPN
ajbmeb-1486	103	15	ivanov	ivanov	PROPN
ajbmeb-1486	103	16	.	.	PUNCT
ajbmeb-1486	104	1	—	—	PUNCT
ajbmeb-1486	104	2	moscow	moscow	NOUN
ajbmeb-1486	104	3	:	:	PUNCT
ajbmeb-1486	104	4	unity	unity	NOUN
ajbmeb-1486	104	5	-	-	PUNCT
ajbmeb-1486	104	6	dana	dana	PROPN
ajbmeb-1486	104	7	,	,	PUNCT
ajbmeb-1486	104	8	—	—	PUNCT
ajbmeb-1486	104	9	415	415	NUM
ajbmeb-1486	104	10	p.	p.	NOUN
ajbmeb-1486	104	11	5.olga	5.olga	NUM
ajbmeb-1486	104	12	maksimchuk	maksimchuk	NOUN
ajbmeb-1486	104	13	,	,	PUNCT
ajbmeb-1486	104	14	elena	elena	PROPN
ajbmeb-1486	104	15	maznitsa	maznitsa	PROPN
ajbmeb-1486	104	16	and	and	CCONJ
ajbmeb-1486	104	17	larisa	larisa	PROPN
ajbmeb-1486	104	18	chizho	chizho	PROPN
ajbmeb-1486	104	19	(	(	PUNCT
ajbmeb-1486	104	20	2021	2021	NUM
ajbmeb-1486	104	21	)	)	PUNCT
ajbmeb-1486	104	22	the	the	DET
ajbmeb-1486	104	23	role	role	NOUN
ajbmeb-1486	104	24	of	of	ADP
ajbmeb-1486	104	25	tax	tax	NOUN
ajbmeb-1486	104	26	potential	potential	NOUN
ajbmeb-1486	104	27	in	in	ADP
ajbmeb-1486	104	28	stimulating	stimulate	VERB
ajbmeb-1486	104	29	the	the	DET
ajbmeb-1486	104	30	effectiveness	effectiveness	NOUN
ajbmeb-1486	104	31	of	of	ADP
ajbmeb-1486	104	32	innovation	innovation	NOUN
ajbmeb-1486	104	33	in	in	ADP
ajbmeb-1486	104	34	the	the	DET
ajbmeb-1486	104	35	digital	digital	ADJ
ajbmeb-1486	104	36	economy	economy	NOUN
ajbmeb-1486	104	37	.	.	PUNCT
ajbmeb-1486	105	1	6	6	X
ajbmeb-1486	105	2	.	.	X
ajbmeb-1486	105	3	tapscott	tapscott	PROPN
ajbmeb-1486	105	4	d.	d.	PROPN
ajbmeb-1486	105	5	(	(	PUNCT
ajbmeb-1486	105	6	2015	2015	NUM
ajbmeb-1486	105	7	)	)	PUNCT
ajbmeb-1486	105	8	the	the	DET
ajbmeb-1486	105	9	digital	digital	ADJ
ajbmeb-1486	105	10	economy	economy	NOUN
ajbmeb-1486	105	11	,	,	PUNCT
ajbmeb-1486	105	12	anniversary	anniversary	NOUN
ajbmeb-1486	105	13	edition	edition	NOUN
ajbmeb-1486	105	14	:	:	PUNCT
ajbmeb-1486	105	15	rethinking	rethink	VERB
ajbmeb-1486	105	16	promise	promise	NOUN
ajbmeb-1486	105	17	and	and	CCONJ
ajbmeb-1486	105	18	peril	peril	NOUN
ajbmeb-1486	105	19	in	in	ADP
ajbmeb-1486	105	20	the	the	DET
ajbmeb-1486	105	21	age	age	NOUN
ajbmeb-1486	105	22	of	of	ADP
ajbmeb-1486	105	23	networked	networked	ADJ
ajbmeb-1486	105	24	intelligence	intelligence	NOUN
ajbmeb-1486	105	25	.	.	PUNCT
ajbmeb-1486	106	1	new	new	PROPN
ajbmeb-1486	106	2	york	york	PROPN
ajbmeb-1486	106	3	:	:	PUNCT
ajbmeb-1486	106	4	mcgraw	mcgraw	PROPN
ajbmeb-1486	106	5	-	-	PUNCT
ajbmeb-1486	106	6	hill	hill	PROPN
ajbmeb-1486	106	7	.	.	PUNCT
ajbmeb-1486	107	1	united	united	PROPN
ajbmeb-1486	107	2	nations	nations	PROPN
ajbmeb-1486	107	3	conference	conference	PROPN
ajbmeb-1486	107	4	of	of	ADP
ajbmeb-1486	107	5	trade	trade	NOUN
ajbmeb-1486	107	6	and	and	CCONJ
ajbmeb-1486	107	7	development	development	NOUN
ajbmeb-1486	107	8	(	(	PUNCT
ajbmeb-1486	107	9	unctad	unctad	PROPN
ajbmeb-1486	107	10	)	)	PUNCT
ajbmeb-1486	107	11	(	(	PUNCT
ajbmeb-1486	107	12	2017a	2017a	NUM
ajbmeb-1486	107	13	)	)	PUNCT
ajbmeb-1486	107	14	7	7	X
ajbmeb-1486	107	15	.	.	X
ajbmeb-1486	108	1	americans	americans	PROPN
ajbmeb-1486	108	2	for	for	ADP
ajbmeb-1486	108	3	tax	tax	NOUN
ajbmeb-1486	108	4	fairness	fairness	NOUN
ajbmeb-1486	108	5	(	(	PUNCT
ajbmeb-1486	108	6	2020	2020	NUM
ajbmeb-1486	108	7	)	)	PUNCT
ajbmeb-1486	108	8	,	,	PUNCT
ajbmeb-1486	108	9	testimony	testimony	NOUN
ajbmeb-1486	108	10	presented	present	VERB
ajbmeb-1486	108	11	to	to	ADP
ajbmeb-1486	108	12	the	the	DET
ajbmeb-1486	108	13	house	house	NOUN
ajbmeb-1486	108	14	ways	way	NOUN
ajbmeb-1486	108	15	and	and	CCONJ
ajbmeb-1486	108	16	means	mean	VERB
ajbmeb-1486	108	17	committee	committee	NOUN
ajbmeb-1486	108	18	on	on	ADP
ajbmeb-1486	108	19	the	the	DET
ajbmeb-1486	108	20	vanishing	vanish	VERB
ajbmeb-1486	108	21	corporate	corporate	ADJ
ajbmeb-1486	108	22	income	income	NOUN
ajbmeb-1486	108	23	tax	tax	NOUN
ajbmeb-1486	108	24	.	.	PUNCT