id	sid	tid	token	lemma	pos
ajbmeb-1782	1	1	american	american	PROPN
ajbmeb-1782	1	2	journal	journal	PROPN
ajbmeb-1782	1	3	of	of	ADP
ajbmeb-1782	1	4	business	business	NOUN
ajbmeb-1782	1	5	management	management	NOUN
ajbmeb-1782	1	6	,	,	PUNCT
ajbmeb-1782	1	7	economics	economic	NOUN
ajbmeb-1782	1	8	and	and	CCONJ
ajbmeb-1782	1	9	banking	banking	NOUN
ajbmeb-1782	1	10	issn	issn	PROPN
ajbmeb-1782	1	11	(	(	PUNCT
ajbmeb-1782	1	12	e	e	NOUN
ajbmeb-1782	1	13	):	):	PUNCT
ajbmeb-1782	1	14	2832	2832	NUM
ajbmeb-1782	1	15	-	-	SYM
ajbmeb-1782	1	16	8078	8078	NUM
ajbmeb-1782	1	17	volume	volume	NOUN
ajbmeb-1782	1	18	20	20	NUM
ajbmeb-1782	1	19	,	,	PUNCT
ajbmeb-1782	1	20	|	|	ADV
ajbmeb-1782	1	21	january	january	PROPN
ajbmeb-1782	1	22	,	,	PUNCT
ajbmeb-1782	1	23	2024	2024	NUM
ajbmeb-1782	1	24	p	p	NOUN
ajbmeb-1782	1	25	a	a	DET
ajbmeb-1782	1	26	g	g	NOUN
ajbmeb-1782	1	27	e	e	NOUN
ajbmeb-1782	1	28	|	|	ADV
ajbmeb-1782	1	29	248	248	NUM
ajbmeb-1782	1	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1782	1	31	ways	way	NOUN
ajbmeb-1782	1	32	to	to	PART
ajbmeb-1782	1	33	optimize	optimize	VERB
ajbmeb-1782	1	34	the	the	DET
ajbmeb-1782	1	35	tax	tax	NOUN
ajbmeb-1782	1	36	burden	burden	NOUN
ajbmeb-1782	1	37	on	on	ADP
ajbmeb-1782	1	38	organizations	organization	NOUN
ajbmeb-1782	1	39	in	in	ADP
ajbmeb-1782	1	40	the	the	DET
ajbmeb-1782	1	41	republic	republic	NOUN
ajbmeb-1782	1	42	of	of	ADP
ajbmeb-1782	1	43	uzbekistan	uzbekistan	PROPN
ajbmeb-1782	1	44	yuldasheva	yuldasheva	PROPN
ajbmeb-1782	1	45	umida	umida	PROPN
ajbmeb-1782	1	46	asanaliyevna	asanaliyevna	VERB
ajbmeb-1782	1	47	phd	phd	PROPN
ajbmeb-1782	1	48	.	.	PROPN
ajbmeb-1782	1	49	,	,	PUNCT
ajbmeb-1782	1	50	associate	associate	NOUN
ajbmeb-1782	1	51	professor	professor	NOUN
ajbmeb-1782	1	52	of	of	ADP
ajbmeb-1782	1	53	the	the	DET
ajbmeb-1782	1	54	department	department	NOUN
ajbmeb-1782	1	55	"	"	PUNCT
ajbmeb-1782	1	56	international	international	ADJ
ajbmeb-1782	1	57	finance	finance	NOUN
ajbmeb-1782	1	58	and	and	CCONJ
ajbmeb-1782	1	59	credit	credit	NOUN
ajbmeb-1782	1	60	"	"	PUNCT
ajbmeb-1782	1	61	of	of	ADP
ajbmeb-1782	1	62	the	the	DET
ajbmeb-1782	1	63	tashkent	tashkent	PROPN
ajbmeb-1782	1	64	financial	financial	PROPN
ajbmeb-1782	1	65	institute	institute	PROPN
ajbmeb-1782	1	66	a	a	PRON
ajbmeb-1782	1	67	b	b	PROPN
ajbmeb-1782	1	68	s	s	ADP
ajbmeb-1782	1	69	t	t	PROPN
ajbmeb-1782	1	70	r	r	NOUN
ajbmeb-1782	1	71	a	a	DET
ajbmeb-1782	1	72	c	c	NOUN
ajbmeb-1782	1	73	t	t	NOUN
ajbmeb-1782	1	74	k	k	X
ajbmeb-1782	1	75	e	e	PROPN
ajbmeb-1782	1	76	y	y	PROPN
ajbmeb-1782	1	77	w	w	NOUN
ajbmeb-1782	1	78	o	o	NOUN
ajbmeb-1782	1	79	r	r	NOUN
ajbmeb-1782	1	80	d	d	X
ajbmeb-1782	1	81	s	s	NOUN
ajbmeb-1782	1	82	in	in	ADP
ajbmeb-1782	1	83	the	the	DET
ajbmeb-1782	1	84	conditions	condition	NOUN
ajbmeb-1782	1	85	of	of	ADP
ajbmeb-1782	1	86	market	market	NOUN
ajbmeb-1782	1	87	relations	relation	NOUN
ajbmeb-1782	1	88	,	,	PUNCT
ajbmeb-1782	1	89	the	the	DET
ajbmeb-1782	1	90	tax	tax	NOUN
ajbmeb-1782	1	91	system	system	NOUN
ajbmeb-1782	1	92	is	be	AUX
ajbmeb-1782	1	93	the	the	DET
ajbmeb-1782	1	94	basis	basis	NOUN
ajbmeb-1782	1	95	of	of	ADP
ajbmeb-1782	1	96	the	the	DET
ajbmeb-1782	1	97	financial	financial	ADJ
ajbmeb-1782	1	98	and	and	CCONJ
ajbmeb-1782	1	99	credit	credit	NOUN
ajbmeb-1782	1	100	mechanism	mechanism	NOUN
ajbmeb-1782	1	101	of	of	ADP
ajbmeb-1782	1	102	state	state	NOUN
ajbmeb-1782	1	103	regulation	regulation	NOUN
ajbmeb-1782	1	104	of	of	ADP
ajbmeb-1782	1	105	the	the	DET
ajbmeb-1782	1	106	economy	economy	NOUN
ajbmeb-1782	1	107	.	.	PUNCT
ajbmeb-1782	2	1	taxes	taxis	NOUN
ajbmeb-1782	2	2	,	,	PUNCT
ajbmeb-1782	2	3	like	like	ADP
ajbmeb-1782	2	4	the	the	DET
ajbmeb-1782	2	5	entire	entire	ADJ
ajbmeb-1782	2	6	tax	tax	NOUN
ajbmeb-1782	2	7	system	system	NOUN
ajbmeb-1782	2	8	,	,	PUNCT
ajbmeb-1782	2	9	are	be	AUX
ajbmeb-1782	2	10	a	a	DET
ajbmeb-1782	2	11	powerful	powerful	ADJ
ajbmeb-1782	2	12	tool	tool	NOUN
ajbmeb-1782	2	13	for	for	ADP
ajbmeb-1782	2	14	managing	manage	VERB
ajbmeb-1782	2	15	the	the	DET
ajbmeb-1782	2	16	economy	economy	NOUN
ajbmeb-1782	2	17	in	in	ADP
ajbmeb-1782	2	18	market	market	NOUN
ajbmeb-1782	2	19	conditions	condition	NOUN
ajbmeb-1782	2	20	.	.	PUNCT
ajbmeb-1782	3	1	the	the	DET
ajbmeb-1782	3	2	effective	effective	ADJ
ajbmeb-1782	3	3	functioning	functioning	NOUN
ajbmeb-1782	3	4	of	of	ADP
ajbmeb-1782	3	5	the	the	DET
ajbmeb-1782	3	6	entire	entire	ADJ
ajbmeb-1782	3	7	national	national	ADJ
ajbmeb-1782	3	8	economy	economy	NOUN
ajbmeb-1782	3	9	depends	depend	VERB
ajbmeb-1782	3	10	on	on	ADP
ajbmeb-1782	3	11	how	how	SCONJ
ajbmeb-1782	3	12	well	well	ADV
ajbmeb-1782	3	13	the	the	DET
ajbmeb-1782	3	14	taxation	taxation	NOUN
ajbmeb-1782	3	15	system	system	NOUN
ajbmeb-1782	3	16	is	be	AUX
ajbmeb-1782	3	17	built	build	VERB
ajbmeb-1782	3	18	.	.	PUNCT
ajbmeb-1782	4	1	the	the	DET
ajbmeb-1782	4	2	state	state	NOUN
ajbmeb-1782	4	3	widely	widely	ADV
ajbmeb-1782	4	4	uses	use	VERB
ajbmeb-1782	4	5	tax	tax	NOUN
ajbmeb-1782	4	6	policy	policy	NOUN
ajbmeb-1782	4	7	as	as	ADP
ajbmeb-1782	4	8	a	a	DET
ajbmeb-1782	4	9	certain	certain	ADJ
ajbmeb-1782	4	10	regulator	regulator	NOUN
ajbmeb-1782	4	11	of	of	ADP
ajbmeb-1782	4	12	the	the	DET
ajbmeb-1782	4	13	impact	impact	NOUN
ajbmeb-1782	4	14	on	on	ADP
ajbmeb-1782	4	15	negative	negative	ADJ
ajbmeb-1782	4	16	market	market	NOUN
ajbmeb-1782	4	17	phenomena	phenomenon	NOUN
ajbmeb-1782	4	18	in	in	ADP
ajbmeb-1782	4	19	order	order	NOUN
ajbmeb-1782	4	20	to	to	PART
ajbmeb-1782	4	21	stabilize	stabilize	VERB
ajbmeb-1782	4	22	the	the	DET
ajbmeb-1782	4	23	economy	economy	NOUN
ajbmeb-1782	4	24	and	and	CCONJ
ajbmeb-1782	4	25	stimulate	stimulate	VERB
ajbmeb-1782	4	26	economic	economic	ADJ
ajbmeb-1782	4	27	growth	growth	NOUN
ajbmeb-1782	4	28	.	.	PUNCT
ajbmeb-1782	5	1	tax	tax	NOUN
ajbmeb-1782	5	2	potential	potential	NOUN
ajbmeb-1782	5	3	,	,	PUNCT
ajbmeb-1782	5	4	tax	tax	NOUN
ajbmeb-1782	5	5	administration	administration	NOUN
ajbmeb-1782	5	6	,	,	PUNCT
ajbmeb-1782	5	7	direct	direct	ADJ
ajbmeb-1782	5	8	taxes	taxis	NOUN
ajbmeb-1782	5	9	,	,	PUNCT
ajbmeb-1782	5	10	indirect	indirect	ADJ
ajbmeb-1782	5	11	taxes	taxis	NOUN
ajbmeb-1782	5	12	,	,	PUNCT
ajbmeb-1782	5	13	tax	tax	NOUN
ajbmeb-1782	5	14	efficiency	efficiency	NOUN
ajbmeb-1782	5	15	,	,	PUNCT
ajbmeb-1782	5	16	optimization	optimization	NOUN
ajbmeb-1782	5	17	of	of	ADP
ajbmeb-1782	5	18	the	the	DET
ajbmeb-1782	5	19	tax	tax	NOUN
ajbmeb-1782	5	20	burden	burden	NOUN
ajbmeb-1782	5	21	.	.	PUNCT
ajbmeb-1782	6	1	introduction	introduction	NOUN
ajbmeb-1782	6	2	taxes	taxis	NOUN
ajbmeb-1782	6	3	are	be	AUX
ajbmeb-1782	6	4	an	an	DET
ajbmeb-1782	6	5	important	important	ADJ
ajbmeb-1782	6	6	link	link	NOUN
ajbmeb-1782	6	7	in	in	ADP
ajbmeb-1782	6	8	financial	financial	ADJ
ajbmeb-1782	6	9	relations	relation	NOUN
ajbmeb-1782	6	10	in	in	ADP
ajbmeb-1782	6	11	society	society	NOUN
ajbmeb-1782	6	12	and	and	CCONJ
ajbmeb-1782	6	13	as	as	ADP
ajbmeb-1782	6	14	a	a	DET
ajbmeb-1782	6	15	form	form	NOUN
ajbmeb-1782	6	16	of	of	ADP
ajbmeb-1782	6	17	financial	financial	ADJ
ajbmeb-1782	6	18	relations	relation	NOUN
ajbmeb-1782	6	19	arise	arise	VERB
ajbmeb-1782	6	20	simultaneously	simultaneously	ADV
ajbmeb-1782	6	21	with	with	ADP
ajbmeb-1782	6	22	the	the	DET
ajbmeb-1782	6	23	emergence	emergence	NOUN
ajbmeb-1782	6	24	of	of	ADP
ajbmeb-1782	6	25	the	the	DET
ajbmeb-1782	6	26	state	state	NOUN
ajbmeb-1782	6	27	.	.	PUNCT
ajbmeb-1782	7	1	being	be	AUX
ajbmeb-1782	7	2	an	an	DET
ajbmeb-1782	7	3	integral	integral	ADJ
ajbmeb-1782	7	4	part	part	NOUN
ajbmeb-1782	7	5	of	of	ADP
ajbmeb-1782	7	6	the	the	DET
ajbmeb-1782	7	7	company	company	NOUN
ajbmeb-1782	7	8	's	's	PART
ajbmeb-1782	7	9	finances	finance	NOUN
ajbmeb-1782	7	10	,	,	PUNCT
ajbmeb-1782	7	11	tax	tax	NOUN
ajbmeb-1782	7	12	payments	payment	NOUN
ajbmeb-1782	7	13	have	have	VERB
ajbmeb-1782	7	14	a	a	DET
ajbmeb-1782	7	15	significant	significant	ADJ
ajbmeb-1782	7	16	impact	impact	NOUN
ajbmeb-1782	7	17	on	on	ADP
ajbmeb-1782	7	18	the	the	DET
ajbmeb-1782	7	19	financial	financial	ADJ
ajbmeb-1782	7	20	condition	condition	NOUN
ajbmeb-1782	7	21	of	of	ADP
ajbmeb-1782	7	22	the	the	DET
ajbmeb-1782	7	23	company	company	NOUN
ajbmeb-1782	7	24	.	.	PUNCT
ajbmeb-1782	8	1	the	the	DET
ajbmeb-1782	8	2	tax	tax	NOUN
ajbmeb-1782	8	3	impact	impact	NOUN
ajbmeb-1782	8	4	is	be	AUX
ajbmeb-1782	8	5	so	so	ADV
ajbmeb-1782	8	6	great	great	ADJ
ajbmeb-1782	8	7	that	that	SCONJ
ajbmeb-1782	8	8	it	it	PRON
ajbmeb-1782	8	9	can	can	AUX
ajbmeb-1782	8	10	play	play	VERB
ajbmeb-1782	8	11	a	a	DET
ajbmeb-1782	8	12	decisive	decisive	ADJ
ajbmeb-1782	8	13	role	role	NOUN
ajbmeb-1782	8	14	in	in	ADP
ajbmeb-1782	8	15	shaping	shape	VERB
ajbmeb-1782	8	16	the	the	DET
ajbmeb-1782	8	17	strategy	strategy	NOUN
ajbmeb-1782	8	18	and	and	CCONJ
ajbmeb-1782	8	19	tactics	tactic	NOUN
ajbmeb-1782	8	20	of	of	ADP
ajbmeb-1782	8	21	economic	economic	ADJ
ajbmeb-1782	8	22	development	development	NOUN
ajbmeb-1782	8	23	.	.	PUNCT
ajbmeb-1782	9	1	as	as	SCONJ
ajbmeb-1782	9	2	the	the	DET
ajbmeb-1782	9	3	president	president	NOUN
ajbmeb-1782	9	4	of	of	ADP
ajbmeb-1782	9	5	uzbekistan	uzbekistan	PROPN
ajbmeb-1782	9	6	mirziyoyev	mirziyoyev	PROPN
ajbmeb-1782	9	7	sh.m	sh.m	PROPN
ajbmeb-1782	9	8	.	.	PUNCT
ajbmeb-1782	10	1	noted	note	VERB
ajbmeb-1782	10	2	,	,	PUNCT
ajbmeb-1782	10	3	"	"	PUNCT
ajbmeb-1782	10	4	the	the	DET
ajbmeb-1782	10	5	main	main	ADJ
ajbmeb-1782	10	6	goal	goal	NOUN
ajbmeb-1782	10	7	of	of	ADP
ajbmeb-1782	10	8	tax	tax	NOUN
ajbmeb-1782	10	9	reform	reform	NOUN
ajbmeb-1782	10	10	is	be	AUX
ajbmeb-1782	10	11	to	to	PART
ajbmeb-1782	10	12	ensure	ensure	VERB
ajbmeb-1782	10	13	economic	economic	ADJ
ajbmeb-1782	10	14	stability	stability	NOUN
ajbmeb-1782	10	15	in	in	ADP
ajbmeb-1782	10	16	this	this	DET
ajbmeb-1782	10	17	and	and	CCONJ
ajbmeb-1782	10	18	subsequent	subsequent	ADJ
ajbmeb-1782	10	19	years	year	NOUN
ajbmeb-1782	10	20	.	.	PUNCT
ajbmeb-1782	11	1	to	to	PART
ajbmeb-1782	11	2	do	do	VERB
ajbmeb-1782	11	3	this	this	PRON
ajbmeb-1782	11	4	,	,	PUNCT
ajbmeb-1782	11	5	it	it	PRON
ajbmeb-1782	11	6	is	be	AUX
ajbmeb-1782	11	7	necessary	necessary	ADJ
ajbmeb-1782	11	8	to	to	PART
ajbmeb-1782	11	9	support	support	VERB
ajbmeb-1782	11	10	producers	producer	NOUN
ajbmeb-1782	11	11	and	and	CCONJ
ajbmeb-1782	11	12	progressively	progressively	ADV
ajbmeb-1782	11	13	increase	increase	VERB
ajbmeb-1782	11	14	budget	budget	NOUN
ajbmeb-1782	11	15	revenues	revenue	NOUN
ajbmeb-1782	11	16	.	.	PUNCT
ajbmeb-1782	12	1	our	our	PRON
ajbmeb-1782	12	2	only	only	ADJ
ajbmeb-1782	12	3	way	way	NOUN
ajbmeb-1782	12	4	is	be	AUX
ajbmeb-1782	12	5	to	to	PART
ajbmeb-1782	12	6	increase	increase	VERB
ajbmeb-1782	12	7	the	the	DET
ajbmeb-1782	12	8	number	number	NOUN
ajbmeb-1782	12	9	of	of	ADP
ajbmeb-1782	12	10	manufacturers	manufacturer	NOUN
ajbmeb-1782	12	11	and	and	CCONJ
ajbmeb-1782	12	12	entrepreneurs	entrepreneur	NOUN
ajbmeb-1782	12	13	,	,	PUNCT
ajbmeb-1782	12	14	to	to	PART
ajbmeb-1782	12	15	realize	realize	VERB
ajbmeb-1782	12	16	the	the	DET
ajbmeb-1782	12	17	business	business	NOUN
ajbmeb-1782	12	18	potential	potential	NOUN
ajbmeb-1782	12	19	of	of	ADP
ajbmeb-1782	12	20	people	people	NOUN
ajbmeb-1782	12	21	.	.	PUNCT
ajbmeb-1782	12	22	"	"	PUNCT
ajbmeb-1782	13	1	an	an	DET
ajbmeb-1782	13	2	important	important	ADJ
ajbmeb-1782	13	3	guide	guide	NOUN
ajbmeb-1782	13	4	to	to	ADP
ajbmeb-1782	13	5	action	action	NOUN
ajbmeb-1782	13	6	in	in	ADP
ajbmeb-1782	13	7	implementing	implement	VERB
ajbmeb-1782	13	8	these	these	DET
ajbmeb-1782	13	9	priorities	priority	NOUN
ajbmeb-1782	13	10	is	be	AUX
ajbmeb-1782	13	11	the	the	DET
ajbmeb-1782	13	12	adoption	adoption	NOUN
ajbmeb-1782	13	13	of	of	ADP
ajbmeb-1782	13	14	the	the	DET
ajbmeb-1782	13	15	concept	concept	NOUN
ajbmeb-1782	13	16	of	of	ADP
ajbmeb-1782	13	17	improving	improve	VERB
ajbmeb-1782	13	18	the	the	DET
ajbmeb-1782	13	19	tax	tax	NOUN
ajbmeb-1782	13	20	policy	policy	NOUN
ajbmeb-1782	13	21	of	of	ADP
ajbmeb-1782	13	22	the	the	DET
ajbmeb-1782	13	23	republic	republic	NOUN
ajbmeb-1782	13	24	of	of	ADP
ajbmeb-1782	13	25	uzbekistan	uzbekistan	PROPN
ajbmeb-1782	13	26	,	,	PUNCT
ajbmeb-1782	13	27	which	which	PRON
ajbmeb-1782	13	28	provides	provide	VERB
ajbmeb-1782	13	29	for	for	ADP
ajbmeb-1782	13	30	fundamental	fundamental	ADJ
ajbmeb-1782	13	31	reform	reform	NOUN
ajbmeb-1782	13	32	of	of	ADP
ajbmeb-1782	13	33	the	the	DET
ajbmeb-1782	13	34	tax	tax	NOUN
ajbmeb-1782	13	35	system	system	NOUN
ajbmeb-1782	13	36	,	,	PUNCT
ajbmeb-1782	13	37	including	include	VERB
ajbmeb-1782	13	38	reducing	reduce	VERB
ajbmeb-1782	13	39	taxes	taxis	NOUN
ajbmeb-1782	13	40	and	and	CCONJ
ajbmeb-1782	13	41	mandatory	mandatory	ADJ
ajbmeb-1782	13	42	payments	payment	NOUN
ajbmeb-1782	13	43	,	,	PUNCT
ajbmeb-1782	13	44	as	as	ADV
ajbmeb-1782	13	45	well	well	ADV
ajbmeb-1782	13	46	as	as	ADP
ajbmeb-1782	13	47	the	the	DET
ajbmeb-1782	13	48	abolition	abolition	NOUN
ajbmeb-1782	13	49	of	of	ADP
ajbmeb-1782	13	50	ineffective	ineffective	ADJ
ajbmeb-1782	13	51	tax	tax	NOUN
ajbmeb-1782	13	52	incentives	incentive	NOUN
ajbmeb-1782	13	53	.	.	PUNCT
ajbmeb-1782	14	1	the	the	DET
ajbmeb-1782	14	2	main	main	ADJ
ajbmeb-1782	14	3	directions	direction	NOUN
ajbmeb-1782	14	4	of	of	ADP
ajbmeb-1782	14	5	the	the	DET
ajbmeb-1782	14	6	concept	concept	NOUN
ajbmeb-1782	14	7	:	:	PUNCT
ajbmeb-1782	14	8	reduction	reduction	NOUN
ajbmeb-1782	14	9	of	of	ADP
ajbmeb-1782	14	10	the	the	DET
ajbmeb-1782	14	11	tax	tax	NOUN
ajbmeb-1782	14	12	burden	burden	NOUN
ajbmeb-1782	14	13	on	on	ADP
ajbmeb-1782	14	14	the	the	DET
ajbmeb-1782	14	15	payroll	payroll	NOUN
ajbmeb-1782	14	16	;	;	PUNCT
ajbmeb-1782	14	17	improvement	improvement	NOUN
ajbmeb-1782	14	18	of	of	ADP
ajbmeb-1782	14	19	taxation	taxation	NOUN
ajbmeb-1782	14	20	of	of	ADP
ajbmeb-1782	14	21	payers	payer	NOUN
ajbmeb-1782	14	22	of	of	ADP
ajbmeb-1782	14	23	generally	generally	ADV
ajbmeb-1782	14	24	established	establish	VERB
ajbmeb-1782	14	25	and	and	CCONJ
ajbmeb-1782	14	26	simplified	simplified	ADJ
ajbmeb-1782	14	27	taxes	taxis	NOUN
ajbmeb-1782	14	28	;	;	PUNCT
ajbmeb-1782	14	29	implementation	implementation	NOUN
ajbmeb-1782	14	30	of	of	ADP
ajbmeb-1782	14	31	measures	measure	NOUN
ajbmeb-1782	14	32	aimed	aim	VERB
ajbmeb-1782	14	33	at	at	ADP
ajbmeb-1782	14	34	reducing	reduce	VERB
ajbmeb-1782	14	35	the	the	DET
ajbmeb-1782	14	36	negative	negative	ADJ
ajbmeb-1782	14	37	impact	impact	NOUN
ajbmeb-1782	14	38	of	of	ADP
ajbmeb-1782	14	39	improving	improve	VERB
ajbmeb-1782	14	40	tax	tax	NOUN
ajbmeb-1782	14	41	policy	policy	NOUN
ajbmeb-1782	14	42	on	on	ADP
ajbmeb-1782	14	43	payers	payer	NOUN
ajbmeb-1782	14	44	of	of	ADP
ajbmeb-1782	14	45	the	the	DET
ajbmeb-1782	14	46	simplified	simplified	ADJ
ajbmeb-1782	14	47	tax	tax	NOUN
ajbmeb-1782	14	48	regime	regime	NOUN
ajbmeb-1782	14	49	;	;	PUNCT
ajbmeb-1782	14	50	improvement	improvement	NOUN
ajbmeb-1782	14	51	of	of	ADP
ajbmeb-1782	14	52	the	the	DET
ajbmeb-1782	14	53	procedure	procedure	NOUN
ajbmeb-1782	14	54	for	for	ADP
ajbmeb-1782	14	55	calculating	calculate	VERB
ajbmeb-1782	14	56	and	and	CCONJ
ajbmeb-1782	14	57	paying	pay	VERB
ajbmeb-1782	14	58	value	value	NOUN
ajbmeb-1782	14	59	added	add	VERB
ajbmeb-1782	14	60	tax	tax	NOUN
ajbmeb-1782	14	61	and	and	CCONJ
ajbmeb-1782	14	62	excise	excise	NOUN
ajbmeb-1782	14	63	tax	tax	NOUN
ajbmeb-1782	14	64	.	.	PUNCT
ajbmeb-1782	15	1	uzbekistan	uzbekistan	PROPN
ajbmeb-1782	15	2	is	be	AUX
ajbmeb-1782	15	3	implementing	implement	VERB
ajbmeb-1782	15	4	measures	measure	NOUN
ajbmeb-1782	15	5	aimed	aim	VERB
ajbmeb-1782	15	6	at	at	ADP
ajbmeb-1782	15	7	carrying	carry	VERB
ajbmeb-1782	15	8	out	out	ADP
ajbmeb-1782	15	9	deep	deep	ADJ
ajbmeb-1782	15	10	structural	structural	ADJ
ajbmeb-1782	15	11	transformations	transformation	NOUN
ajbmeb-1782	15	12	and	and	CCONJ
ajbmeb-1782	15	13	improving	improve	VERB
ajbmeb-1782	15	14	the	the	DET
ajbmeb-1782	15	15	economic	economic	ADJ
ajbmeb-1782	15	16	mechanism	mechanism	NOUN
ajbmeb-1782	15	17	.	.	PUNCT
ajbmeb-1782	16	1	among	among	ADP
ajbmeb-1782	16	2	them	they	PRON
ajbmeb-1782	16	3	,	,	PUNCT
ajbmeb-1782	16	4	tax	tax	NOUN
ajbmeb-1782	16	5	instruments	instrument	NOUN
ajbmeb-1782	16	6	play	play	VERB
ajbmeb-1782	16	7	an	an	DET
ajbmeb-1782	16	8	important	important	ADJ
ajbmeb-1782	16	9	role	role	NOUN
ajbmeb-1782	16	10	,	,	PUNCT
ajbmeb-1782	16	11	with	with	ADP
ajbmeb-1782	16	12	the	the	DET
ajbmeb-1782	16	13	help	help	NOUN
ajbmeb-1782	16	14	of	of	ADP
ajbmeb-1782	16	15	which	which	PRON
ajbmeb-1782	16	16	the	the	DET
ajbmeb-1782	16	17	state	state	NOUN
ajbmeb-1782	16	18	has	have	VERB
ajbmeb-1782	16	19	the	the	DET
ajbmeb-1782	16	20	opportunity	opportunity	NOUN
ajbmeb-1782	16	21	to	to	PART
ajbmeb-1782	16	22	stimulate	stimulate	VERB
ajbmeb-1782	16	23	the	the	DET
ajbmeb-1782	16	24	development	development	NOUN
ajbmeb-1782	16	25	of	of	ADP
ajbmeb-1782	16	26	industrial	industrial	ADJ
ajbmeb-1782	16	27	production	production	NOUN
ajbmeb-1782	16	28	.	.	PUNCT
ajbmeb-1782	17	1	foreign	foreign	ADJ
ajbmeb-1782	17	2	experience	experience	NOUN
ajbmeb-1782	17	3	has	have	AUX
ajbmeb-1782	17	4	been	be	AUX
ajbmeb-1782	17	5	widely	widely	ADV
ajbmeb-1782	17	6	used	use	VERB
ajbmeb-1782	17	7	in	in	ADP
ajbmeb-1782	17	8	the	the	DET
ajbmeb-1782	17	9	development	development	NOUN
ajbmeb-1782	17	10	of	of	ADP
ajbmeb-1782	17	11	tax	tax	NOUN
ajbmeb-1782	17	12	mechanisms	mechanism	NOUN
ajbmeb-1782	17	13	in	in	ADP
ajbmeb-1782	17	14	the	the	DET
ajbmeb-1782	17	15	field	field	NOUN
ajbmeb-1782	17	16	of	of	ADP
ajbmeb-1782	17	17	income	income	NOUN
ajbmeb-1782	17	18	tax	tax	NOUN
ajbmeb-1782	17	19	,	,	PUNCT
ajbmeb-1782	17	20	vat	vat	NOUN
ajbmeb-1782	17	21	,	,	PUNCT
ajbmeb-1782	17	22	excise	excise	NOUN
ajbmeb-1782	17	23	tax	tax	NOUN
ajbmeb-1782	17	24	,	,	PUNCT
ajbmeb-1782	17	25	property	property	NOUN
ajbmeb-1782	17	26	tax	tax	NOUN
ajbmeb-1782	17	27	,	,	PUNCT
ajbmeb-1782	17	28	as	as	ADV
ajbmeb-1782	17	29	well	well	ADV
ajbmeb-1782	17	30	as	as	ADP
ajbmeb-1782	17	31	in	in	ADP
ajbmeb-1782	17	32	improving	improve	VERB
ajbmeb-1782	17	33	tax	tax	NOUN
ajbmeb-1782	17	34	administration	administration	NOUN
ajbmeb-1782	17	35	tools	tool	NOUN
ajbmeb-1782	17	36	in	in	ADP
ajbmeb-1782	17	37	uzbekistan	uzbekistan	PROPN
ajbmeb-1782	17	38	.	.	PUNCT
ajbmeb-1782	18	1	to	to	ADP
ajbmeb-1782	18	2	american	american	PROPN
ajbmeb-1782	18	3	journal	journal	PROPN
ajbmeb-1782	18	4	of	of	ADP
ajbmeb-1782	18	5	business	business	NOUN
ajbmeb-1782	18	6	management	management	NOUN
ajbmeb-1782	18	7	,	,	PUNCT
ajbmeb-1782	18	8	economics	economic	NOUN
ajbmeb-1782	18	9	and	and	CCONJ
ajbmeb-1782	18	10	banking	banking	NOUN
ajbmeb-1782	18	11	volume	volume	NOUN
ajbmeb-1782	18	12	20	20	NUM
ajbmeb-1782	18	13	january	january	PROPN
ajbmeb-1782	18	14	,	,	PUNCT
ajbmeb-1782	18	15	2024	2024	NUM
ajbmeb-1782	18	16	p	p	NOUN
ajbmeb-1782	18	17	a	a	DET
ajbmeb-1782	18	18	g	g	NOUN
ajbmeb-1782	18	19	e	e	NOUN
ajbmeb-1782	18	20	|	|	ADV
ajbmeb-1782	18	21	249	249	NUM
ajbmeb-1782	18	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1782	19	1	this	this	DET
ajbmeb-1782	19	2	end	end	NOUN
ajbmeb-1782	19	3	,	,	PUNCT
ajbmeb-1782	19	4	significant	significant	ADJ
ajbmeb-1782	19	5	changes	change	NOUN
ajbmeb-1782	19	6	have	have	AUX
ajbmeb-1782	19	7	been	be	AUX
ajbmeb-1782	19	8	made	make	VERB
ajbmeb-1782	19	9	to	to	ADP
ajbmeb-1782	19	10	the	the	DET
ajbmeb-1782	19	11	tax	tax	NOUN
ajbmeb-1782	19	12	system	system	NOUN
ajbmeb-1782	19	13	and	and	CCONJ
ajbmeb-1782	19	14	a	a	DET
ajbmeb-1782	19	15	new	new	ADJ
ajbmeb-1782	19	16	tax	tax	NOUN
ajbmeb-1782	19	17	code	code	NOUN
ajbmeb-1782	19	18	has	have	AUX
ajbmeb-1782	19	19	been	be	AUX
ajbmeb-1782	19	20	introduced	introduce	VERB
ajbmeb-1782	19	21	that	that	PRON
ajbmeb-1782	19	22	meets	meet	VERB
ajbmeb-1782	19	23	modern	modern	ADJ
ajbmeb-1782	19	24	requirements	requirement	NOUN
ajbmeb-1782	19	25	.	.	PUNCT
ajbmeb-1782	20	1	literature	literature	NOUN
ajbmeb-1782	20	2	review	review	NOUN
ajbmeb-1782	20	3	at	at	ADP
ajbmeb-1782	20	4	the	the	DET
ajbmeb-1782	20	5	same	same	ADJ
ajbmeb-1782	20	6	time	time	NOUN
ajbmeb-1782	20	7	,	,	PUNCT
ajbmeb-1782	20	8	both	both	DET
ajbmeb-1782	20	9	specialists	specialist	NOUN
ajbmeb-1782	20	10	who	who	PRON
ajbmeb-1782	20	11	carry	carry	VERB
ajbmeb-1782	20	12	out	out	ADP
ajbmeb-1782	20	13	their	their	PRON
ajbmeb-1782	20	14	activities	activity	NOUN
ajbmeb-1782	20	15	in	in	ADP
ajbmeb-1782	20	16	the	the	DET
ajbmeb-1782	20	17	system	system	NOUN
ajbmeb-1782	20	18	of	of	ADP
ajbmeb-1782	20	19	tax	tax	NOUN
ajbmeb-1782	20	20	authorities	authority	NOUN
ajbmeb-1782	20	21	and	and	CCONJ
ajbmeb-1782	20	22	scientists	scientist	NOUN
ajbmeb-1782	20	23	do	do	AUX
ajbmeb-1782	20	24	not	not	PART
ajbmeb-1782	20	25	have	have	VERB
ajbmeb-1782	20	26	a	a	DET
ajbmeb-1782	20	27	common	common	ADJ
ajbmeb-1782	20	28	opinion	opinion	NOUN
ajbmeb-1782	20	29	on	on	ADP
ajbmeb-1782	20	30	the	the	DET
ajbmeb-1782	20	31	definition	definition	NOUN
ajbmeb-1782	20	32	of	of	ADP
ajbmeb-1782	20	33	the	the	DET
ajbmeb-1782	20	34	term	term	NOUN
ajbmeb-1782	20	35	"	"	PUNCT
ajbmeb-1782	20	36	tax	tax	NOUN
ajbmeb-1782	20	37	administration	administration	NOUN
ajbmeb-1782	20	38	"	"	PUNCT
ajbmeb-1782	20	39	.	.	PUNCT
ajbmeb-1782	21	1	in	in	ADP
ajbmeb-1782	21	2	particular	particular	ADJ
ajbmeb-1782	21	3	,	,	PUNCT
ajbmeb-1782	21	4	a.v.ugryumova	a.v.ugryumova	PROPN
ajbmeb-1782	21	5	notes	note	VERB
ajbmeb-1782	21	6	that	that	SCONJ
ajbmeb-1782	21	7	this	this	DET
ajbmeb-1782	21	8	term	term	NOUN
ajbmeb-1782	21	9	is	be	AUX
ajbmeb-1782	21	10	"	"	PUNCT
ajbmeb-1782	21	11	applied	apply	VERB
ajbmeb-1782	21	12	haphazardly	haphazardly	ADV
ajbmeb-1782	21	13	,	,	PUNCT
ajbmeb-1782	21	14	there	there	PRON
ajbmeb-1782	21	15	is	be	VERB
ajbmeb-1782	21	16	no	no	DET
ajbmeb-1782	21	17	unified	unified	ADJ
ajbmeb-1782	21	18	understanding	understanding	NOUN
ajbmeb-1782	21	19	of	of	ADP
ajbmeb-1782	21	20	its	its	PRON
ajbmeb-1782	21	21	content"[2	content"[2	NOUN
ajbmeb-1782	21	22	]	]	PUNCT
ajbmeb-1782	21	23	.	.	PUNCT
ajbmeb-1782	22	1	thus	thus	ADV
ajbmeb-1782	22	2	,	,	PUNCT
ajbmeb-1782	22	3	a.m.mamurov	a.m.mamurov	PROPN
ajbmeb-1782	22	4	defines	define	VERB
ajbmeb-1782	22	5	it	it	PRON
ajbmeb-1782	22	6	as	as	ADP
ajbmeb-1782	22	7	"	"	PUNCT
ajbmeb-1782	22	8	...	...	PUNCT
ajbmeb-1782	22	9	enhanced	enhanced	ADJ
ajbmeb-1782	22	10	tax	tax	NOUN
ajbmeb-1782	22	11	administration	administration	NOUN
ajbmeb-1782	22	12	,	,	PUNCT
ajbmeb-1782	22	13	regulated	regulate	VERB
ajbmeb-1782	22	14	by	by	ADP
ajbmeb-1782	22	15	regulatory	regulatory	ADJ
ajbmeb-1782	22	16	acts	act	NOUN
ajbmeb-1782	22	17	in	in	ADP
ajbmeb-1782	22	18	the	the	DET
ajbmeb-1782	22	19	field	field	NOUN
ajbmeb-1782	22	20	of	of	ADP
ajbmeb-1782	22	21	taxation	taxation	NOUN
ajbmeb-1782	22	22	,	,	PUNCT
ajbmeb-1782	22	23	which	which	PRON
ajbmeb-1782	22	24	ensures	ensure	VERB
ajbmeb-1782	22	25	the	the	DET
ajbmeb-1782	22	26	taxation	taxation	NOUN
ajbmeb-1782	22	27	of	of	ADP
ajbmeb-1782	22	28	certain	certain	ADJ
ajbmeb-1782	22	29	objects	object	NOUN
ajbmeb-1782	22	30	in	in	ADP
ajbmeb-1782	22	31	a	a	DET
ajbmeb-1782	22	32	market	market	NOUN
ajbmeb-1782	22	33	economy	economy	NOUN
ajbmeb-1782	22	34	...	...	PUNCT
ajbmeb-1782	22	35	"	"	PUNCT
ajbmeb-1782	22	36	[	[	X
ajbmeb-1782	22	37	3	3	NUM
ajbmeb-1782	22	38	]	]	PUNCT
ajbmeb-1782	22	39	.	.	PUNCT
ajbmeb-1782	23	1	in	in	ADP
ajbmeb-1782	23	2	turn	turn	NOUN
ajbmeb-1782	23	3	,	,	PUNCT
ajbmeb-1782	23	4	m.s.mishenina	m.s.mishenina	NOUN
ajbmeb-1782	23	5	and	and	CCONJ
ajbmeb-1782	23	6	l.v.maksimova	l.v.maksimova	NOUN
ajbmeb-1782	23	7	understand	understand	VERB
ajbmeb-1782	23	8	tax	tax	NOUN
ajbmeb-1782	23	9	administration	administration	NOUN
ajbmeb-1782	23	10	as	as	ADP
ajbmeb-1782	23	11	a	a	DET
ajbmeb-1782	23	12	set	set	NOUN
ajbmeb-1782	23	13	of	of	ADP
ajbmeb-1782	23	14	procedures	procedure	NOUN
ajbmeb-1782	23	15	that	that	PRON
ajbmeb-1782	23	16	ensure	ensure	VERB
ajbmeb-1782	23	17	public	public	ADJ
ajbmeb-1782	23	18	administration	administration	NOUN
ajbmeb-1782	23	19	in	in	ADP
ajbmeb-1782	23	20	the	the	DET
ajbmeb-1782	23	21	field	field	NOUN
ajbmeb-1782	23	22	of	of	ADP
ajbmeb-1782	23	23	taxation	taxation	NOUN
ajbmeb-1782	23	24	.	.	PUNCT
ajbmeb-1782	24	1	tax	tax	NOUN
ajbmeb-1782	24	2	administration	administration	NOUN
ajbmeb-1782	24	3	has	have	VERB
ajbmeb-1782	24	4	a	a	DET
ajbmeb-1782	24	5	targeted	target	VERB
ajbmeb-1782	24	6	focus	focus	NOUN
ajbmeb-1782	24	7	on	on	ADP
ajbmeb-1782	24	8	the	the	DET
ajbmeb-1782	24	9	implementation	implementation	NOUN
ajbmeb-1782	24	10	of	of	ADP
ajbmeb-1782	24	11	tax	tax	NOUN
ajbmeb-1782	24	12	legislation[4	legislation[4	PROPN
ajbmeb-1782	24	13	]	]	PUNCT
ajbmeb-1782	24	14	.	.	PUNCT
ajbmeb-1782	25	1	it	it	PRON
ajbmeb-1782	25	2	is	be	AUX
ajbmeb-1782	25	3	worth	worth	ADJ
ajbmeb-1782	25	4	noting	note	VERB
ajbmeb-1782	25	5	that	that	SCONJ
ajbmeb-1782	25	6	o.a	o.a	PROPN
ajbmeb-1782	25	7	.	.	PROPN
ajbmeb-1782	25	8	tolkachev	tolkachev	PROPN
ajbmeb-1782	25	9	defines	define	VERB
ajbmeb-1782	25	10	tax	tax	NOUN
ajbmeb-1782	25	11	administration	administration	NOUN
ajbmeb-1782	25	12	as	as	ADP
ajbmeb-1782	25	13	a	a	DET
ajbmeb-1782	25	14	tool	tool	NOUN
ajbmeb-1782	25	15	for	for	ADP
ajbmeb-1782	25	16	implementing	implement	VERB
ajbmeb-1782	25	17	tax	tax	NOUN
ajbmeb-1782	25	18	policy	policy	NOUN
ajbmeb-1782	25	19	and	and	CCONJ
ajbmeb-1782	25	20	includes	include	VERB
ajbmeb-1782	25	21	in	in	ADP
ajbmeb-1782	25	22	the	the	DET
ajbmeb-1782	25	23	tax	tax	NOUN
ajbmeb-1782	25	24	administration	administration	NOUN
ajbmeb-1782	25	25	system	system	NOUN
ajbmeb-1782	25	26	,	,	PUNCT
ajbmeb-1782	25	27	in	in	ADP
ajbmeb-1782	25	28	particular	particular	ADJ
ajbmeb-1782	25	29	,	,	PUNCT
ajbmeb-1782	25	30	tools	tool	NOUN
ajbmeb-1782	25	31	of	of	ADP
ajbmeb-1782	25	32	tax	tax	NOUN
ajbmeb-1782	25	33	(	(	PUNCT
ajbmeb-1782	25	34	fiscal	fiscal	ADJ
ajbmeb-1782	25	35	)	)	PUNCT
ajbmeb-1782	25	36	control	control	NOUN
ajbmeb-1782	25	37	,	,	PUNCT
ajbmeb-1782	25	38	including	include	VERB
ajbmeb-1782	25	39	taxpayer	taxpayer	NOUN
ajbmeb-1782	25	40	control	control	NOUN
ajbmeb-1782	25	41	capabilities	capability	NOUN
ajbmeb-1782	25	42	,	,	PUNCT
ajbmeb-1782	25	43	"	"	PUNCT
ajbmeb-1782	25	44	taxpayer	taxpayer	NOUN
ajbmeb-1782	25	45	's	's	PART
ajbmeb-1782	25	46	personal	personal	ADJ
ajbmeb-1782	25	47	account	account	NOUN
ajbmeb-1782	25	48	"	"	PUNCT
ajbmeb-1782	25	49	,	,	PUNCT
ajbmeb-1782	25	50	vat	vat	NOUN
ajbmeb-1782	25	51	control	control	NOUN
ajbmeb-1782	25	52	systems	system	NOUN
ajbmeb-1782	25	53	,	,	PUNCT
ajbmeb-1782	25	54	online	online	ADJ
ajbmeb-1782	25	55	cash	cash	NOUN
ajbmeb-1782	25	56	registers	register	NOUN
ajbmeb-1782	25	57	and	and	CCONJ
ajbmeb-1782	25	58	other	other	ADJ
ajbmeb-1782	25	59	systems	system	NOUN
ajbmeb-1782	25	60	created	create	VERB
ajbmeb-1782	25	61	using	use	VERB
ajbmeb-1782	25	62	ittechnologies[5	ittechnologies[5	NOUN
ajbmeb-1782	25	63	]	]	PUNCT
ajbmeb-1782	25	64	.	.	PUNCT
ajbmeb-1782	26	1	e.g.shurdumova	e.g.shurdumova	PROPN
ajbmeb-1782	26	2	and	and	CCONJ
ajbmeb-1782	26	3	d.m.kankulov	d.m.kankulov	PROPN
ajbmeb-1782	26	4	understand	understand	VERB
ajbmeb-1782	26	5	tax	tax	NOUN
ajbmeb-1782	26	6	administration	administration	NOUN
ajbmeb-1782	26	7	as	as	ADP
ajbmeb-1782	26	8	an	an	DET
ajbmeb-1782	26	9	organizational	organizational	ADJ
ajbmeb-1782	26	10	system	system	NOUN
ajbmeb-1782	26	11	that	that	PRON
ajbmeb-1782	26	12	helps	help	VERB
ajbmeb-1782	26	13	to	to	PART
ajbmeb-1782	26	14	implement	implement	VERB
ajbmeb-1782	26	15	the	the	DET
ajbmeb-1782	26	16	tax	tax	NOUN
ajbmeb-1782	26	17	policy	policy	NOUN
ajbmeb-1782	26	18	of	of	ADP
ajbmeb-1782	26	19	the	the	DET
ajbmeb-1782	26	20	state[6	state[6	NOUN
ajbmeb-1782	26	21	]	]	PUNCT
ajbmeb-1782	26	22	.	.	PUNCT
ajbmeb-1782	27	1	obviously	obviously	ADV
ajbmeb-1782	27	2	,	,	PUNCT
ajbmeb-1782	27	3	tax	tax	NOUN
ajbmeb-1782	27	4	administration	administration	NOUN
ajbmeb-1782	27	5	is	be	AUX
ajbmeb-1782	27	6	considered	consider	VERB
ajbmeb-1782	27	7	here	here	ADV
ajbmeb-1782	27	8	from	from	ADP
ajbmeb-1782	27	9	the	the	DET
ajbmeb-1782	27	10	point	point	NOUN
ajbmeb-1782	27	11	of	of	ADP
ajbmeb-1782	27	12	view	view	NOUN
ajbmeb-1782	27	13	of	of	ADP
ajbmeb-1782	27	14	its	its	PRON
ajbmeb-1782	27	15	organizational	organizational	ADJ
ajbmeb-1782	27	16	function	function	NOUN
ajbmeb-1782	27	17	,	,	PUNCT
ajbmeb-1782	27	18	the	the	DET
ajbmeb-1782	27	19	work	work	NOUN
ajbmeb-1782	27	20	of	of	ADP
ajbmeb-1782	27	21	tax	tax	NOUN
ajbmeb-1782	27	22	authorities	authority	NOUN
ajbmeb-1782	27	23	to	to	PART
ajbmeb-1782	27	24	ensure	ensure	VERB
ajbmeb-1782	27	25	the	the	DET
ajbmeb-1782	27	26	receipt	receipt	NOUN
ajbmeb-1782	27	27	of	of	ADP
ajbmeb-1782	27	28	tax	tax	NOUN
ajbmeb-1782	27	29	revenues	revenue	NOUN
ajbmeb-1782	27	30	to	to	ADP
ajbmeb-1782	27	31	the	the	DET
ajbmeb-1782	27	32	budget	budget	NOUN
ajbmeb-1782	27	33	and	and	CCONJ
ajbmeb-1782	27	34	tax	tax	NOUN
ajbmeb-1782	27	35	control	control	NOUN
ajbmeb-1782	27	36	.	.	PUNCT
ajbmeb-1782	28	1	according	accord	VERB
ajbmeb-1782	28	2	to	to	ADP
ajbmeb-1782	28	3	l.i	l.i	PROPN
ajbmeb-1782	28	4	.	.	PROPN
ajbmeb-1782	28	5	goncharenko	goncharenko	PROPN
ajbmeb-1782	28	6	,	,	PUNCT
ajbmeb-1782	28	7	tax	tax	NOUN
ajbmeb-1782	28	8	administration	administration	NOUN
ajbmeb-1782	28	9	is	be	AUX
ajbmeb-1782	28	10	only	only	ADV
ajbmeb-1782	28	11	an	an	DET
ajbmeb-1782	28	12	integral	integral	ADJ
ajbmeb-1782	28	13	element	element	NOUN
ajbmeb-1782	28	14	of	of	ADP
ajbmeb-1782	28	15	such	such	DET
ajbmeb-1782	28	16	a	a	DET
ajbmeb-1782	28	17	broad	broad	ADJ
ajbmeb-1782	28	18	concept	concept	NOUN
ajbmeb-1782	28	19	as	as	ADP
ajbmeb-1782	28	20	"	"	PUNCT
ajbmeb-1782	28	21	management	management	NOUN
ajbmeb-1782	28	22	of	of	ADP
ajbmeb-1782	28	23	the	the	DET
ajbmeb-1782	28	24	tax	tax	NOUN
ajbmeb-1782	28	25	system	system	NOUN
ajbmeb-1782	28	26	"	"	PUNCT
ajbmeb-1782	28	27	.	.	PUNCT
ajbmeb-1782	29	1	and	and	CCONJ
ajbmeb-1782	29	2	the	the	DET
ajbmeb-1782	29	3	latter	latter	ADJ
ajbmeb-1782	29	4	should	should	AUX
ajbmeb-1782	29	5	be	be	AUX
ajbmeb-1782	29	6	considered	consider	VERB
ajbmeb-1782	29	7	in	in	ADP
ajbmeb-1782	29	8	a	a	DET
ajbmeb-1782	29	9	broad	broad	ADJ
ajbmeb-1782	29	10	sense	sense	NOUN
ajbmeb-1782	29	11	(	(	PUNCT
ajbmeb-1782	29	12	as	as	ADP
ajbmeb-1782	29	13	the	the	DET
ajbmeb-1782	29	14	activity	activity	NOUN
ajbmeb-1782	29	15	of	of	ADP
ajbmeb-1782	29	16	the	the	DET
ajbmeb-1782	29	17	state	state	NOUN
ajbmeb-1782	29	18	aimed	aim	VERB
ajbmeb-1782	29	19	at	at	ADP
ajbmeb-1782	29	20	managing	manage	VERB
ajbmeb-1782	29	21	each	each	DET
ajbmeb-1782	29	22	element	element	NOUN
ajbmeb-1782	29	23	of	of	ADP
ajbmeb-1782	29	24	the	the	DET
ajbmeb-1782	29	25	tax	tax	NOUN
ajbmeb-1782	29	26	system	system	NOUN
ajbmeb-1782	29	27	)	)	PUNCT
ajbmeb-1782	29	28	and	and	CCONJ
ajbmeb-1782	29	29	in	in	ADP
ajbmeb-1782	29	30	a	a	DET
ajbmeb-1782	29	31	narrow	narrow	ADJ
ajbmeb-1782	29	32	sense	sense	NOUN
ajbmeb-1782	29	33	(	(	PUNCT
ajbmeb-1782	29	34	as	as	SCONJ
ajbmeb-1782	29	35	the	the	DET
ajbmeb-1782	29	36	management	management	NOUN
ajbmeb-1782	29	37	of	of	ADP
ajbmeb-1782	29	38	tax	tax	NOUN
ajbmeb-1782	29	39	authorities)[7	authorities)[7	NUM
ajbmeb-1782	29	40	]	]	PUNCT
ajbmeb-1782	29	41	.	.	PUNCT
ajbmeb-1782	30	1	from	from	ADP
ajbmeb-1782	30	2	this	this	PRON
ajbmeb-1782	30	3	it	it	PRON
ajbmeb-1782	30	4	can	can	AUX
ajbmeb-1782	30	5	be	be	AUX
ajbmeb-1782	30	6	concluded	conclude	VERB
ajbmeb-1782	30	7	that	that	SCONJ
ajbmeb-1782	30	8	tax	tax	NOUN
ajbmeb-1782	30	9	administration	administration	NOUN
ajbmeb-1782	30	10	is	be	AUX
ajbmeb-1782	30	11	based	base	VERB
ajbmeb-1782	30	12	on	on	ADP
ajbmeb-1782	30	13	normative	normative	ADJ
ajbmeb-1782	30	14	legal	legal	ADJ
ajbmeb-1782	30	15	acts	act	NOUN
ajbmeb-1782	30	16	(	(	PUNCT
ajbmeb-1782	30	17	tax	tax	NOUN
ajbmeb-1782	30	18	legislation	legislation	NOUN
ajbmeb-1782	30	19	)	)	PUNCT
ajbmeb-1782	30	20	,	,	PUNCT
ajbmeb-1782	30	21	organizational	organizational	ADJ
ajbmeb-1782	30	22	activities	activity	NOUN
ajbmeb-1782	30	23	of	of	ADP
ajbmeb-1782	30	24	tax	tax	NOUN
ajbmeb-1782	30	25	authorities	authority	NOUN
ajbmeb-1782	30	26	for	for	ADP
ajbmeb-1782	30	27	the	the	DET
ajbmeb-1782	30	28	implementation	implementation	NOUN
ajbmeb-1782	30	29	of	of	ADP
ajbmeb-1782	30	30	tax	tax	NOUN
ajbmeb-1782	30	31	policy	policy	NOUN
ajbmeb-1782	30	32	and	and	CCONJ
ajbmeb-1782	30	33	tax	tax	NOUN
ajbmeb-1782	30	34	control	control	NOUN
ajbmeb-1782	30	35	.	.	PUNCT
ajbmeb-1782	31	1	the	the	DET
ajbmeb-1782	31	2	approach	approach	NOUN
ajbmeb-1782	31	3	presented	present	VERB
ajbmeb-1782	31	4	by	by	ADP
ajbmeb-1782	31	5	v.g.knyazev	v.g.knyazev	NOUN
ajbmeb-1782	31	6	and	and	CCONJ
ajbmeb-1782	31	7	l.ya	l.ya	PROPN
ajbmeb-1782	31	8	.	.	PROPN
ajbmeb-1782	31	9	marshavina	marshavina	PROPN
ajbmeb-1782	31	10	is	be	AUX
ajbmeb-1782	31	11	quite	quite	ADV
ajbmeb-1782	31	12	interesting	interesting	ADJ
ajbmeb-1782	31	13	,	,	PUNCT
ajbmeb-1782	31	14	where	where	SCONJ
ajbmeb-1782	31	15	tax	tax	NOUN
ajbmeb-1782	31	16	administration	administration	NOUN
ajbmeb-1782	31	17	is	be	AUX
ajbmeb-1782	31	18	part	part	NOUN
ajbmeb-1782	31	19	of	of	ADP
ajbmeb-1782	31	20	the	the	DET
ajbmeb-1782	31	21	management	management	NOUN
ajbmeb-1782	31	22	process	process	NOUN
ajbmeb-1782	31	23	that	that	PRON
ajbmeb-1782	31	24	has	have	VERB
ajbmeb-1782	31	25	certain	certain	ADJ
ajbmeb-1782	31	26	special	special	ADJ
ajbmeb-1782	31	27	features	feature	NOUN
ajbmeb-1782	31	28	,	,	PUNCT
ajbmeb-1782	31	29	among	among	ADP
ajbmeb-1782	31	30	which	which	PRON
ajbmeb-1782	31	31	are	be	AUX
ajbmeb-1782	31	32	"	"	PUNCT
ajbmeb-1782	31	33	engineering	engineering	NOUN
ajbmeb-1782	31	34	of	of	ADP
ajbmeb-1782	31	35	tax	tax	NOUN
ajbmeb-1782	31	36	relations	relation	NOUN
ajbmeb-1782	31	37	"	"	PUNCT
ajbmeb-1782	31	38	,	,	PUNCT
ajbmeb-1782	31	39	procedural	procedural	ADJ
ajbmeb-1782	31	40	(	(	PUNCT
ajbmeb-1782	31	41	institutional	institutional	ADJ
ajbmeb-1782	31	42	)	)	PUNCT
ajbmeb-1782	31	43	mediation	mediation	NOUN
ajbmeb-1782	31	44	and	and	CCONJ
ajbmeb-1782	31	45	the	the	DET
ajbmeb-1782	31	46	predominance	predominance	NOUN
ajbmeb-1782	31	47	of	of	ADP
ajbmeb-1782	31	48	the	the	DET
ajbmeb-1782	31	49	control	control	NOUN
ajbmeb-1782	31	50	function[8	function[8	PROPN
ajbmeb-1782	31	51	]	]	PUNCT
ajbmeb-1782	31	52	.	.	PUNCT
ajbmeb-1782	32	1	at	at	ADP
ajbmeb-1782	32	2	the	the	DET
ajbmeb-1782	32	3	same	same	ADJ
ajbmeb-1782	32	4	time	time	NOUN
ajbmeb-1782	32	5	,	,	PUNCT
ajbmeb-1782	32	6	e.a.fedorov	e.a.fedorov	ADJ
ajbmeb-1782	32	7	,	,	PUNCT
ajbmeb-1782	32	8	in	in	ADP
ajbmeb-1782	32	9	collaboration	collaboration	NOUN
ajbmeb-1782	32	10	with	with	ADP
ajbmeb-1782	32	11	other	other	ADJ
ajbmeb-1782	32	12	researchers[9	researchers[9	NOUN
ajbmeb-1782	32	13	]	]	PUNCT
ajbmeb-1782	32	14	,	,	PUNCT
ajbmeb-1782	32	15	defines	define	VERB
ajbmeb-1782	32	16	the	the	DET
ajbmeb-1782	32	17	tax	tax	NOUN
ajbmeb-1782	32	18	administration	administration	NOUN
ajbmeb-1782	32	19	system	system	NOUN
ajbmeb-1782	32	20	as	as	ADP
ajbmeb-1782	32	21	a	a	DET
ajbmeb-1782	32	22	complex	complex	NOUN
ajbmeb-1782	32	23	that	that	PRON
ajbmeb-1782	32	24	includes	include	VERB
ajbmeb-1782	32	25	:	:	PUNCT
ajbmeb-1782	32	26	•	•	ADV
ajbmeb-1782	32	27	planning	planning	NOUN
ajbmeb-1782	32	28	and	and	CCONJ
ajbmeb-1782	32	29	forecasting	forecasting	NOUN
ajbmeb-1782	32	30	of	of	ADP
ajbmeb-1782	32	31	the	the	DET
ajbmeb-1782	32	32	tax	tax	NOUN
ajbmeb-1782	32	33	burden	burden	NOUN
ajbmeb-1782	32	34	based	base	VERB
ajbmeb-1782	32	35	on	on	ADP
ajbmeb-1782	32	36	the	the	DET
ajbmeb-1782	32	37	accounting	accounting	NOUN
ajbmeb-1782	32	38	of	of	ADP
ajbmeb-1782	32	39	taxpayers	taxpayer	NOUN
ajbmeb-1782	32	40	(	(	PUNCT
ajbmeb-1782	32	41	individuals	individual	NOUN
ajbmeb-1782	32	42	and	and	CCONJ
ajbmeb-1782	32	43	legal	legal	ADJ
ajbmeb-1782	32	44	entities	entity	NOUN
ajbmeb-1782	32	45	)	)	PUNCT
ajbmeb-1782	32	46	;	;	PUNCT
ajbmeb-1782	32	47	•	•	NUM
ajbmeb-1782	32	48	control	control	NOUN
ajbmeb-1782	32	49	,	,	PUNCT
ajbmeb-1782	32	50	including	include	VERB
ajbmeb-1782	32	51	a	a	DET
ajbmeb-1782	32	52	system	system	NOUN
ajbmeb-1782	32	53	of	of	ADP
ajbmeb-1782	32	54	control	control	NOUN
ajbmeb-1782	32	55	measures	measure	NOUN
ajbmeb-1782	32	56	(	(	PUNCT
ajbmeb-1782	32	57	control	control	NOUN
ajbmeb-1782	32	58	of	of	ADP
ajbmeb-1782	32	59	timely	timely	ADJ
ajbmeb-1782	32	60	submission	submission	NOUN
ajbmeb-1782	32	61	of	of	ADP
ajbmeb-1782	32	62	declarations	declaration	NOUN
ajbmeb-1782	32	63	,	,	PUNCT
ajbmeb-1782	32	64	tax	tax	NOUN
ajbmeb-1782	32	65	audits	audits	NOUN
ajbmeb-1782	32	66	,	,	PUNCT
ajbmeb-1782	32	67	tax	tax	NOUN
ajbmeb-1782	32	68	monitoring	monitoring	NOUN
ajbmeb-1782	32	69	,	,	PUNCT
ajbmeb-1782	32	70	control	control	NOUN
ajbmeb-1782	32	71	of	of	ADP
ajbmeb-1782	32	72	transactions	transaction	NOUN
ajbmeb-1782	32	73	)	)	PUNCT
ajbmeb-1782	32	74	;	;	PUNCT
ajbmeb-1782	32	75	•	•	NUM
ajbmeb-1782	32	76	analysis	analysis	NOUN
ajbmeb-1782	32	77	related	relate	VERB
ajbmeb-1782	32	78	to	to	ADP
ajbmeb-1782	32	79	the	the	DET
ajbmeb-1782	32	80	study	study	NOUN
ajbmeb-1782	32	81	of	of	ADP
ajbmeb-1782	32	82	the	the	DET
ajbmeb-1782	32	83	effectiveness	effectiveness	NOUN
ajbmeb-1782	32	84	of	of	ADP
ajbmeb-1782	32	85	taxation	taxation	NOUN
ajbmeb-1782	32	86	and	and	CCONJ
ajbmeb-1782	32	87	the	the	DET
ajbmeb-1782	32	88	work	work	NOUN
ajbmeb-1782	32	89	of	of	ADP
ajbmeb-1782	32	90	tax	tax	NOUN
ajbmeb-1782	32	91	authorities	authority	NOUN
ajbmeb-1782	32	92	,	,	PUNCT
ajbmeb-1782	32	93	contributing	contribute	VERB
ajbmeb-1782	32	94	to	to	ADP
ajbmeb-1782	32	95	the	the	DET
ajbmeb-1782	32	96	development	development	NOUN
ajbmeb-1782	32	97	of	of	ADP
ajbmeb-1782	32	98	measures	measure	NOUN
ajbmeb-1782	32	99	aimed	aim	VERB
ajbmeb-1782	32	100	at	at	ADP
ajbmeb-1782	32	101	improving	improve	VERB
ajbmeb-1782	32	102	taxation	taxation	NOUN
ajbmeb-1782	32	103	and	and	CCONJ
ajbmeb-1782	32	104	tax	tax	NOUN
ajbmeb-1782	32	105	administration	administration	NOUN
ajbmeb-1782	32	106	.	.	PUNCT
ajbmeb-1782	33	1	it	it	PRON
ajbmeb-1782	33	2	becomes	become	VERB
ajbmeb-1782	33	3	obvious	obvious	ADJ
ajbmeb-1782	33	4	that	that	SCONJ
ajbmeb-1782	33	5	tax	tax	NOUN
ajbmeb-1782	33	6	control	control	NOUN
ajbmeb-1782	33	7	in	in	ADP
ajbmeb-1782	33	8	this	this	DET
ajbmeb-1782	33	9	definition	definition	NOUN
ajbmeb-1782	33	10	is	be	AUX
ajbmeb-1782	33	11	an	an	DET
ajbmeb-1782	33	12	element	element	NOUN
ajbmeb-1782	33	13	of	of	ADP
ajbmeb-1782	33	14	tax	tax	NOUN
ajbmeb-1782	33	15	administration	administration	NOUN
ajbmeb-1782	33	16	,	,	PUNCT
ajbmeb-1782	33	17	and	and	CCONJ
ajbmeb-1782	33	18	tax	tax	NOUN
ajbmeb-1782	33	19	administration	administration	NOUN
ajbmeb-1782	33	20	is	be	AUX
ajbmeb-1782	33	21	a	a	DET
ajbmeb-1782	33	22	set	set	NOUN
ajbmeb-1782	33	23	of	of	ADP
ajbmeb-1782	33	24	measures	measure	NOUN
ajbmeb-1782	33	25	.	.	PUNCT
ajbmeb-1782	34	1	in	in	ADP
ajbmeb-1782	34	2	the	the	DET
ajbmeb-1782	34	3	scientific	scientific	ADJ
ajbmeb-1782	34	4	works	work	NOUN
ajbmeb-1782	34	5	of	of	ADP
ajbmeb-1782	34	6	a.v.grishchenko	a.v.grishchenko	NOUN
ajbmeb-1782	34	7	,	,	PUNCT
ajbmeb-1782	34	8	who	who	PRON
ajbmeb-1782	34	9	summarized	summarize	VERB
ajbmeb-1782	34	10	the	the	DET
ajbmeb-1782	34	11	results	result	NOUN
ajbmeb-1782	34	12	on	on	ADP
ajbmeb-1782	34	13	the	the	DET
ajbmeb-1782	34	14	essence	essence	NOUN
ajbmeb-1782	34	15	and	and	CCONJ
ajbmeb-1782	34	16	interpretation	interpretation	NOUN
ajbmeb-1782	34	17	of	of	ADP
ajbmeb-1782	34	18	the	the	DET
ajbmeb-1782	34	19	concept	concept	NOUN
ajbmeb-1782	34	20	of	of	ADP
ajbmeb-1782	34	21	"	"	PUNCT
ajbmeb-1782	34	22	tax	tax	NOUN
ajbmeb-1782	34	23	administration	administration	NOUN
ajbmeb-1782	34	24	"	"	PUNCT
ajbmeb-1782	34	25	given	give	VERB
ajbmeb-1782	34	26	by	by	ADP
ajbmeb-1782	34	27	other	other	ADJ
ajbmeb-1782	34	28	authors	author	NOUN
ajbmeb-1782	34	29	,	,	PUNCT
ajbmeb-1782	34	30	it	it	PRON
ajbmeb-1782	34	31	is	be	AUX
ajbmeb-1782	34	32	substantiated	substantiate	VERB
ajbmeb-1782	34	33	that	that	SCONJ
ajbmeb-1782	34	34	tax	tax	NOUN
ajbmeb-1782	34	35	administration	administration	NOUN
ajbmeb-1782	34	36	is	be	AUX
ajbmeb-1782	34	37	a	a	DET
ajbmeb-1782	34	38	systemic	systemic	ADJ
ajbmeb-1782	34	39	activity	activity	NOUN
ajbmeb-1782	34	40	of	of	ADP
ajbmeb-1782	34	41	authorized	authorized	ADJ
ajbmeb-1782	34	42	(	(	PUNCT
ajbmeb-1782	34	43	specialized	specialized	ADJ
ajbmeb-1782	34	44	)	)	PUNCT
ajbmeb-1782	34	45	public	public	ADJ
ajbmeb-1782	34	46	authorities	authority	NOUN
ajbmeb-1782	34	47	.	.	PUNCT
ajbmeb-1782	35	1	in	in	ADP
ajbmeb-1782	35	2	this	this	DET
ajbmeb-1782	35	3	context	context	NOUN
ajbmeb-1782	35	4	,	,	PUNCT
ajbmeb-1782	35	5	the	the	DET
ajbmeb-1782	35	6	activity	activity	NOUN
ajbmeb-1782	35	7	is	be	AUX
ajbmeb-1782	35	8	aimed	aim	VERB
ajbmeb-1782	35	9	at	at	ADP
ajbmeb-1782	35	10	the	the	DET
ajbmeb-1782	35	11	implementation	implementation	NOUN
ajbmeb-1782	35	12	and	and	CCONJ
ajbmeb-1782	35	13	improvement	improvement	NOUN
ajbmeb-1782	35	14	of	of	ADP
ajbmeb-1782	35	15	tax	tax	NOUN
ajbmeb-1782	35	16	legislation	legislation	NOUN
ajbmeb-1782	35	17	,	,	PUNCT
ajbmeb-1782	35	18	ensuring	ensure	VERB
ajbmeb-1782	35	19	the	the	DET
ajbmeb-1782	35	20	effective	effective	ADJ
ajbmeb-1782	35	21	functioning	functioning	NOUN
ajbmeb-1782	35	22	of	of	ADP
ajbmeb-1782	35	23	the	the	DET
ajbmeb-1782	35	24	tax	tax	NOUN
ajbmeb-1782	35	25	system	system	NOUN
ajbmeb-1782	35	26	and	and	CCONJ
ajbmeb-1782	35	27	tax	tax	NOUN
ajbmeb-1782	35	28	control[10	control[10	NOUN
ajbmeb-1782	35	29	]	]	X
ajbmeb-1782	35	30	.	.	PUNCT
ajbmeb-1782	36	1	in	in	ADP
ajbmeb-1782	36	2	his	his	PRON
ajbmeb-1782	36	3	opinion	opinion	NOUN
ajbmeb-1782	36	4	,	,	PUNCT
ajbmeb-1782	36	5	tax	tax	NOUN
ajbmeb-1782	36	6	administration	administration	NOUN
ajbmeb-1782	36	7	is	be	AUX
ajbmeb-1782	36	8	much	much	ADV
ajbmeb-1782	36	9	broader	broad	ADJ
ajbmeb-1782	36	10	american	american	ADJ
ajbmeb-1782	36	11	journal	journal	PROPN
ajbmeb-1782	36	12	of	of	ADP
ajbmeb-1782	36	13	business	business	NOUN
ajbmeb-1782	36	14	management	management	NOUN
ajbmeb-1782	36	15	,	,	PUNCT
ajbmeb-1782	36	16	economics	economic	NOUN
ajbmeb-1782	36	17	and	and	CCONJ
ajbmeb-1782	36	18	banking	banking	NOUN
ajbmeb-1782	36	19	volume	volume	NOUN
ajbmeb-1782	36	20	20	20	NUM
ajbmeb-1782	36	21	january	january	PROPN
ajbmeb-1782	36	22	,	,	PUNCT
ajbmeb-1782	36	23	2024	2024	NUM
ajbmeb-1782	36	24	p	p	NOUN
ajbmeb-1782	36	25	a	a	DET
ajbmeb-1782	36	26	g	g	NOUN
ajbmeb-1782	36	27	e	e	NOUN
ajbmeb-1782	37	1	|	|	NOUN
ajbmeb-1782	37	2	250	250	NUM
ajbmeb-1782	37	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1782	37	4	than	than	ADP
ajbmeb-1782	37	5	the	the	DET
ajbmeb-1782	37	6	concept	concept	NOUN
ajbmeb-1782	37	7	of	of	ADP
ajbmeb-1782	37	8	"	"	PUNCT
ajbmeb-1782	37	9	tax	tax	NOUN
ajbmeb-1782	37	10	control	control	NOUN
ajbmeb-1782	37	11	"	"	PUNCT
ajbmeb-1782	37	12	,	,	PUNCT
ajbmeb-1782	37	13	it	it	PRON
ajbmeb-1782	37	14	includes	include	VERB
ajbmeb-1782	37	15	not	not	PART
ajbmeb-1782	37	16	only	only	ADV
ajbmeb-1782	37	17	registration	registration	NOUN
ajbmeb-1782	37	18	,	,	PUNCT
ajbmeb-1782	37	19	accounting	accounting	NOUN
ajbmeb-1782	37	20	,	,	PUNCT
ajbmeb-1782	37	21	control	control	NOUN
ajbmeb-1782	37	22	of	of	ADP
ajbmeb-1782	37	23	taxpayers	taxpayer	NOUN
ajbmeb-1782	37	24	,	,	PUNCT
ajbmeb-1782	37	25	objects	object	NOUN
ajbmeb-1782	37	26	of	of	ADP
ajbmeb-1782	37	27	taxation	taxation	NOUN
ajbmeb-1782	37	28	,	,	PUNCT
ajbmeb-1782	37	29	but	but	CCONJ
ajbmeb-1782	37	30	also	also	ADV
ajbmeb-1782	37	31	is	be	AUX
ajbmeb-1782	37	32	associated	associate	VERB
ajbmeb-1782	37	33	with	with	ADP
ajbmeb-1782	37	34	the	the	DET
ajbmeb-1782	37	35	analysis	analysis	NOUN
ajbmeb-1782	37	36	of	of	ADP
ajbmeb-1782	37	37	the	the	DET
ajbmeb-1782	37	38	effectiveness	effectiveness	NOUN
ajbmeb-1782	37	39	of	of	ADP
ajbmeb-1782	37	40	taxation	taxation	NOUN
ajbmeb-1782	37	41	,	,	PUNCT
ajbmeb-1782	37	42	tax	tax	NOUN
ajbmeb-1782	37	43	burden	burden	NOUN
ajbmeb-1782	37	44	,	,	PUNCT
ajbmeb-1782	37	45	and	and	CCONJ
ajbmeb-1782	37	46	the	the	DET
ajbmeb-1782	37	47	development	development	NOUN
ajbmeb-1782	37	48	of	of	ADP
ajbmeb-1782	37	49	changes	change	NOUN
ajbmeb-1782	37	50	in	in	ADP
ajbmeb-1782	37	51	the	the	DET
ajbmeb-1782	37	52	tax	tax	NOUN
ajbmeb-1782	37	53	system	system	NOUN
ajbmeb-1782	37	54	.	.	PUNCT
ajbmeb-1782	38	1	analysis	analysis	NOUN
ajbmeb-1782	38	2	quite	quite	ADV
ajbmeb-1782	38	3	often	often	ADV
ajbmeb-1782	38	4	you	you	PRON
ajbmeb-1782	38	5	can	can	AUX
ajbmeb-1782	38	6	find	find	VERB
ajbmeb-1782	38	7	the	the	DET
ajbmeb-1782	38	8	opinion	opinion	NOUN
ajbmeb-1782	38	9	that	that	SCONJ
ajbmeb-1782	38	10	the	the	DET
ajbmeb-1782	38	11	purpose	purpose	NOUN
ajbmeb-1782	38	12	of	of	ADP
ajbmeb-1782	38	13	tax	tax	NOUN
ajbmeb-1782	38	14	management	management	NOUN
ajbmeb-1782	38	15	in	in	ADP
ajbmeb-1782	38	16	an	an	DET
ajbmeb-1782	38	17	enterprise	enterprise	NOUN
ajbmeb-1782	38	18	is	be	AUX
ajbmeb-1782	38	19	to	to	PART
ajbmeb-1782	38	20	minimize	minimize	VERB
ajbmeb-1782	38	21	them	they	PRON
ajbmeb-1782	38	22	.	.	PUNCT
ajbmeb-1782	39	1	this	this	PRON
ajbmeb-1782	39	2	leads	lead	VERB
ajbmeb-1782	39	3	to	to	ADP
ajbmeb-1782	39	4	the	the	DET
ajbmeb-1782	39	5	fact	fact	NOUN
ajbmeb-1782	39	6	that	that	SCONJ
ajbmeb-1782	39	7	the	the	DET
ajbmeb-1782	39	8	tax	tax	NOUN
ajbmeb-1782	39	9	administration	administration	NOUN
ajbmeb-1782	39	10	is	be	AUX
ajbmeb-1782	39	11	reduced	reduce	VERB
ajbmeb-1782	39	12	only	only	ADV
ajbmeb-1782	39	13	to	to	ADP
ajbmeb-1782	39	14	the	the	DET
ajbmeb-1782	39	15	activities	activity	NOUN
ajbmeb-1782	39	16	of	of	ADP
ajbmeb-1782	39	17	organizations	organization	NOUN
ajbmeb-1782	39	18	aimed	aim	VERB
ajbmeb-1782	39	19	at	at	ADP
ajbmeb-1782	39	20	simply	simply	ADV
ajbmeb-1782	39	21	reducing	reduce	VERB
ajbmeb-1782	39	22	their	their	PRON
ajbmeb-1782	39	23	tax	tax	NOUN
ajbmeb-1782	39	24	obligations	obligation	NOUN
ajbmeb-1782	39	25	,	,	PUNCT
ajbmeb-1782	39	26	unfortunately	unfortunately	ADV
ajbmeb-1782	39	27	,	,	PUNCT
ajbmeb-1782	39	28	not	not	PART
ajbmeb-1782	39	29	only	only	ADV
ajbmeb-1782	39	30	in	in	ADP
ajbmeb-1782	39	31	theory	theory	NOUN
ajbmeb-1782	39	32	,	,	PUNCT
ajbmeb-1782	39	33	but	but	CCONJ
ajbmeb-1782	39	34	also	also	ADV
ajbmeb-1782	39	35	in	in	ADP
ajbmeb-1782	39	36	practice	practice	NOUN
ajbmeb-1782	39	37	.	.	PUNCT
ajbmeb-1782	40	1	tax	tax	NOUN
ajbmeb-1782	40	2	optimization	optimization	NOUN
ajbmeb-1782	40	3	is	be	AUX
ajbmeb-1782	40	4	carried	carry	VERB
ajbmeb-1782	40	5	out	out	ADP
ajbmeb-1782	40	6	in	in	ADP
ajbmeb-1782	40	7	the	the	DET
ajbmeb-1782	40	8	process	process	NOUN
ajbmeb-1782	40	9	of	of	ADP
ajbmeb-1782	40	10	tax	tax	NOUN
ajbmeb-1782	40	11	planning	planning	NOUN
ajbmeb-1782	40	12	,	,	PUNCT
ajbmeb-1782	40	13	tax	tax	NOUN
ajbmeb-1782	40	14	regulation	regulation	NOUN
ajbmeb-1782	40	15	and	and	CCONJ
ajbmeb-1782	40	16	internal	internal	ADJ
ajbmeb-1782	40	17	tax	tax	NOUN
ajbmeb-1782	40	18	control	control	NOUN
ajbmeb-1782	40	19	by	by	ADP
ajbmeb-1782	40	20	the	the	DET
ajbmeb-1782	40	21	organization	organization	NOUN
ajbmeb-1782	40	22	.	.	PUNCT
ajbmeb-1782	41	1	the	the	DET
ajbmeb-1782	41	2	most	most	ADV
ajbmeb-1782	41	3	important	important	ADJ
ajbmeb-1782	41	4	role	role	NOUN
ajbmeb-1782	41	5	in	in	ADP
ajbmeb-1782	41	6	optimizing	optimize	VERB
ajbmeb-1782	41	7	tax	tax	NOUN
ajbmeb-1782	41	8	flows	flow	NOUN
ajbmeb-1782	41	9	is	be	AUX
ajbmeb-1782	41	10	assigned	assign	VERB
ajbmeb-1782	41	11	to	to	ADP
ajbmeb-1782	41	12	tax	tax	NOUN
ajbmeb-1782	41	13	planning	planning	NOUN
ajbmeb-1782	41	14	methods	method	NOUN
ajbmeb-1782	41	15	,	,	PUNCT
ajbmeb-1782	41	16	which	which	PRON
ajbmeb-1782	41	17	in	in	ADP
ajbmeb-1782	41	18	a	a	DET
ajbmeb-1782	41	19	broad	broad	ADJ
ajbmeb-1782	41	20	sense	sense	NOUN
ajbmeb-1782	41	21	includes	include	VERB
ajbmeb-1782	41	22	both	both	CCONJ
ajbmeb-1782	41	23	the	the	DET
ajbmeb-1782	41	24	development	development	NOUN
ajbmeb-1782	41	25	of	of	ADP
ajbmeb-1782	41	26	an	an	DET
ajbmeb-1782	41	27	organization	organization	NOUN
ajbmeb-1782	41	28	's	's	PART
ajbmeb-1782	41	29	tax	tax	NOUN
ajbmeb-1782	41	30	policy	policy	NOUN
ajbmeb-1782	41	31	and	and	CCONJ
ajbmeb-1782	41	32	the	the	DET
ajbmeb-1782	41	33	methods	method	NOUN
ajbmeb-1782	41	34	of	of	ADP
ajbmeb-1782	41	35	tax	tax	NOUN
ajbmeb-1782	41	36	regulation	regulation	NOUN
ajbmeb-1782	41	37	and	and	CCONJ
ajbmeb-1782	41	38	tax	tax	NOUN
ajbmeb-1782	41	39	control	control	NOUN
ajbmeb-1782	41	40	applied	apply	VERB
ajbmeb-1782	41	41	(	(	PUNCT
ajbmeb-1782	41	42	intended	intend	VERB
ajbmeb-1782	41	43	to	to	PART
ajbmeb-1782	41	44	be	be	AUX
ajbmeb-1782	41	45	applied	apply	VERB
ajbmeb-1782	41	46	)	)	PUNCT
ajbmeb-1782	41	47	by	by	ADP
ajbmeb-1782	41	48	the	the	DET
ajbmeb-1782	41	49	taxpayer	taxpayer	NOUN
ajbmeb-1782	41	50	.	.	PUNCT
ajbmeb-1782	42	1	in	in	ADP
ajbmeb-1782	42	2	its	its	PRON
ajbmeb-1782	42	3	most	most	ADV
ajbmeb-1782	42	4	general	general	ADJ
ajbmeb-1782	42	5	form	form	NOUN
ajbmeb-1782	42	6	,	,	PUNCT
ajbmeb-1782	42	7	the	the	DET
ajbmeb-1782	42	8	tax	tax	NOUN
ajbmeb-1782	42	9	planning	planning	NOUN
ajbmeb-1782	42	10	toolkit	toolkit	NOUN
ajbmeb-1782	42	11	includes	include	VERB
ajbmeb-1782	42	12	methods	method	NOUN
ajbmeb-1782	42	13	of	of	ADP
ajbmeb-1782	42	14	tax	tax	NOUN
ajbmeb-1782	42	15	budgeting	budgeting	NOUN
ajbmeb-1782	42	16	,	,	PUNCT
ajbmeb-1782	42	17	the	the	DET
ajbmeb-1782	42	18	use	use	NOUN
ajbmeb-1782	42	19	of	of	ADP
ajbmeb-1782	42	20	tax	tax	NOUN
ajbmeb-1782	42	21	incentives	incentive	NOUN
ajbmeb-1782	42	22	and	and	CCONJ
ajbmeb-1782	42	23	other	other	ADJ
ajbmeb-1782	42	24	methods	method	NOUN
ajbmeb-1782	42	25	of	of	ADP
ajbmeb-1782	42	26	minimizing	minimize	VERB
ajbmeb-1782	42	27	tax	tax	NOUN
ajbmeb-1782	42	28	payments	payment	NOUN
ajbmeb-1782	42	29	that	that	PRON
ajbmeb-1782	42	30	are	be	AUX
ajbmeb-1782	42	31	not	not	PART
ajbmeb-1782	42	32	prohibited	prohibit	VERB
ajbmeb-1782	42	33	by	by	ADP
ajbmeb-1782	42	34	law	law	NOUN
ajbmeb-1782	42	35	,	,	PUNCT
ajbmeb-1782	42	36	the	the	DET
ajbmeb-1782	42	37	use	use	NOUN
ajbmeb-1782	42	38	of	of	ADP
ajbmeb-1782	42	39	transfer	transfer	NOUN
ajbmeb-1782	42	40	pricing	pricing	NOUN
ajbmeb-1782	42	41	and	and	CCONJ
ajbmeb-1782	42	42	gaps	gap	NOUN
ajbmeb-1782	42	43	in	in	ADP
ajbmeb-1782	42	44	tax	tax	NOUN
ajbmeb-1782	42	45	legislation	legislation	NOUN
ajbmeb-1782	42	46	,	,	PUNCT
ajbmeb-1782	42	47	the	the	DET
ajbmeb-1782	42	48	implementation	implementation	NOUN
ajbmeb-1782	42	49	of	of	ADP
ajbmeb-1782	42	50	the	the	DET
ajbmeb-1782	42	51	organization	organization	NOUN
ajbmeb-1782	42	52	's	's	PART
ajbmeb-1782	42	53	tax	tax	NOUN
ajbmeb-1782	42	54	policy	policy	NOUN
ajbmeb-1782	42	55	and	and	CCONJ
ajbmeb-1782	42	56	tax	tax	NOUN
ajbmeb-1782	42	57	accounting.[11	accounting.[11	ADP
ajbmeb-1782	42	58	]	]	PUNCT
ajbmeb-1782	42	59	if	if	SCONJ
ajbmeb-1782	42	60	tax	tax	NOUN
ajbmeb-1782	42	61	optimization	optimization	NOUN
ajbmeb-1782	42	62	is	be	AUX
ajbmeb-1782	42	63	the	the	DET
ajbmeb-1782	42	64	goal	goal	NOUN
ajbmeb-1782	42	65	of	of	ADP
ajbmeb-1782	42	66	corporate	corporate	ADJ
ajbmeb-1782	42	67	tax	tax	NOUN
ajbmeb-1782	42	68	management	management	NOUN
ajbmeb-1782	42	69	,	,	PUNCT
ajbmeb-1782	42	70	then	then	ADV
ajbmeb-1782	42	71	tax	tax	NOUN
ajbmeb-1782	42	72	planning	planning	NOUN
ajbmeb-1782	42	73	is	be	AUX
ajbmeb-1782	42	74	a	a	DET
ajbmeb-1782	42	75	set	set	NOUN
ajbmeb-1782	42	76	of	of	ADP
ajbmeb-1782	42	77	methods	method	NOUN
ajbmeb-1782	42	78	and	and	CCONJ
ajbmeb-1782	42	79	tools	tool	NOUN
ajbmeb-1782	42	80	to	to	PART
ajbmeb-1782	42	81	achieve	achieve	VERB
ajbmeb-1782	42	82	the	the	DET
ajbmeb-1782	42	83	goal	goal	NOUN
ajbmeb-1782	42	84	of	of	ADP
ajbmeb-1782	42	85	tax	tax	NOUN
ajbmeb-1782	42	86	management	management	NOUN
ajbmeb-1782	42	87	.	.	PUNCT
ajbmeb-1782	43	1	tax	tax	NOUN
ajbmeb-1782	43	2	optimization	optimization	NOUN
ajbmeb-1782	43	3	and	and	CCONJ
ajbmeb-1782	43	4	tax	tax	NOUN
ajbmeb-1782	43	5	planning	planning	NOUN
ajbmeb-1782	43	6	involve	involve	VERB
ajbmeb-1782	43	7	such	such	ADJ
ajbmeb-1782	43	8	management	management	NOUN
ajbmeb-1782	43	9	activities	activity	NOUN
ajbmeb-1782	43	10	of	of	ADP
ajbmeb-1782	43	11	taxpayers	taxpayer	NOUN
ajbmeb-1782	43	12	,	,	PUNCT
ajbmeb-1782	43	13	which	which	PRON
ajbmeb-1782	43	14	allows	allow	VERB
ajbmeb-1782	43	15	not	not	PART
ajbmeb-1782	43	16	only	only	ADV
ajbmeb-1782	43	17	to	to	PART
ajbmeb-1782	43	18	reduce	reduce	VERB
ajbmeb-1782	43	19	the	the	DET
ajbmeb-1782	43	20	tax	tax	NOUN
ajbmeb-1782	43	21	burden	burden	NOUN
ajbmeb-1782	43	22	in	in	ADP
ajbmeb-1782	43	23	a	a	DET
ajbmeb-1782	43	24	momentary	momentary	ADJ
ajbmeb-1782	43	25	situation	situation	NOUN
ajbmeb-1782	43	26	,	,	PUNCT
ajbmeb-1782	43	27	but	but	CCONJ
ajbmeb-1782	43	28	also	also	ADV
ajbmeb-1782	43	29	to	to	PART
ajbmeb-1782	43	30	ensure	ensure	VERB
ajbmeb-1782	43	31	long	long	ADJ
ajbmeb-1782	43	32	-	-	PUNCT
ajbmeb-1782	43	33	term	term	NOUN
ajbmeb-1782	43	34	savings	saving	NOUN
ajbmeb-1782	43	35	on	on	ADP
ajbmeb-1782	43	36	taxes	taxis	NOUN
ajbmeb-1782	43	37	,	,	PUNCT
ajbmeb-1782	43	38	to	to	PART
ajbmeb-1782	43	39	get	get	VERB
ajbmeb-1782	43	40	an	an	DET
ajbmeb-1782	43	41	economic	economic	ADJ
ajbmeb-1782	43	42	effect	effect	NOUN
ajbmeb-1782	43	43	from	from	ADP
ajbmeb-1782	43	44	its	its	PRON
ajbmeb-1782	43	45	investment	investment	NOUN
ajbmeb-1782	43	46	,	,	PUNCT
ajbmeb-1782	43	47	to	to	PART
ajbmeb-1782	43	48	avoid	avoid	VERB
ajbmeb-1782	43	49	or	or	CCONJ
ajbmeb-1782	43	50	reduce	reduce	VERB
ajbmeb-1782	43	51	the	the	DET
ajbmeb-1782	43	52	risk	risk	NOUN
ajbmeb-1782	43	53	of	of	ADP
ajbmeb-1782	43	54	possible	possible	ADJ
ajbmeb-1782	43	55	penalties	penalty	NOUN
ajbmeb-1782	43	56	in	in	ADP
ajbmeb-1782	43	57	the	the	DET
ajbmeb-1782	43	58	future	future	NOUN
ajbmeb-1782	43	59	.	.	PUNCT
ajbmeb-1782	44	1	reducing	reduce	VERB
ajbmeb-1782	44	2	tax	tax	NOUN
ajbmeb-1782	44	3	payments	payment	NOUN
ajbmeb-1782	44	4	as	as	ADP
ajbmeb-1782	44	5	a	a	DET
ajbmeb-1782	44	6	result	result	NOUN
ajbmeb-1782	44	7	of	of	ADP
ajbmeb-1782	44	8	their	their	PRON
ajbmeb-1782	44	9	optimization	optimization	NOUN
ajbmeb-1782	44	10	and	and	CCONJ
ajbmeb-1782	44	11	planning	planning	NOUN
ajbmeb-1782	44	12	should	should	AUX
ajbmeb-1782	44	13	lead	lead	VERB
ajbmeb-1782	44	14	to	to	ADP
ajbmeb-1782	44	15	an	an	DET
ajbmeb-1782	44	16	increase	increase	NOUN
ajbmeb-1782	44	17	in	in	ADP
ajbmeb-1782	44	18	the	the	DET
ajbmeb-1782	44	19	profit	profit	NOUN
ajbmeb-1782	44	20	of	of	ADP
ajbmeb-1782	44	21	the	the	DET
ajbmeb-1782	44	22	enterprise	enterprise	NOUN
ajbmeb-1782	44	23	,	,	PUNCT
ajbmeb-1782	44	24	and	and	CCONJ
ajbmeb-1782	44	25	therefore	therefore	ADV
ajbmeb-1782	44	26	meet	meet	VERB
ajbmeb-1782	44	27	the	the	DET
ajbmeb-1782	44	28	interests	interest	NOUN
ajbmeb-1782	44	29	of	of	ADP
ajbmeb-1782	44	30	the	the	DET
ajbmeb-1782	44	31	owners	owner	NOUN
ajbmeb-1782	44	32	,	,	PUNCT
ajbmeb-1782	44	33	managers	manager	NOUN
ajbmeb-1782	44	34	and	and	CCONJ
ajbmeb-1782	44	35	employees	employee	NOUN
ajbmeb-1782	44	36	of	of	ADP
ajbmeb-1782	44	37	the	the	DET
ajbmeb-1782	44	38	enterprise	enterprise	NOUN
ajbmeb-1782	44	39	.	.	PUNCT
ajbmeb-1782	45	1	however	however	ADV
ajbmeb-1782	45	2	,	,	PUNCT
ajbmeb-1782	45	3	this	this	DET
ajbmeb-1782	45	4	dependence	dependence	NOUN
ajbmeb-1782	45	5	is	be	AUX
ajbmeb-1782	45	6	not	not	PART
ajbmeb-1782	45	7	always	always	ADV
ajbmeb-1782	45	8	so	so	ADV
ajbmeb-1782	45	9	direct	direct	ADJ
ajbmeb-1782	45	10	and	and	CCONJ
ajbmeb-1782	45	11	immediate	immediate	ADJ
ajbmeb-1782	45	12	.	.	PUNCT
ajbmeb-1782	46	1	reducing	reduce	VERB
ajbmeb-1782	46	2	some	some	DET
ajbmeb-1782	46	3	taxes	taxis	NOUN
ajbmeb-1782	46	4	may	may	AUX
ajbmeb-1782	46	5	lead	lead	VERB
ajbmeb-1782	46	6	to	to	ADP
ajbmeb-1782	46	7	an	an	DET
ajbmeb-1782	46	8	increase	increase	NOUN
ajbmeb-1782	46	9	in	in	ADP
ajbmeb-1782	46	10	others	other	NOUN
ajbmeb-1782	46	11	,	,	PUNCT
ajbmeb-1782	46	12	as	as	ADV
ajbmeb-1782	46	13	well	well	ADV
ajbmeb-1782	46	14	as	as	ADP
ajbmeb-1782	46	15	to	to	ADP
ajbmeb-1782	46	16	tax	tax	NOUN
ajbmeb-1782	46	17	sanctions	sanction	NOUN
ajbmeb-1782	46	18	from	from	ADP
ajbmeb-1782	46	19	regulatory	regulatory	ADJ
ajbmeb-1782	46	20	authorities	authority	NOUN
ajbmeb-1782	46	21	.	.	PUNCT
ajbmeb-1782	47	1	therefore	therefore	ADV
ajbmeb-1782	47	2	,	,	PUNCT
ajbmeb-1782	47	3	the	the	DET
ajbmeb-1782	47	4	most	most	ADV
ajbmeb-1782	47	5	effective	effective	ADJ
ajbmeb-1782	47	6	way	way	NOUN
ajbmeb-1782	47	7	to	to	PART
ajbmeb-1782	47	8	increase	increase	VERB
ajbmeb-1782	47	9	profitability	profitability	NOUN
ajbmeb-1782	47	10	is	be	AUX
ajbmeb-1782	47	11	not	not	PART
ajbmeb-1782	47	12	to	to	PART
ajbmeb-1782	47	13	mechanically	mechanically	ADV
ajbmeb-1782	47	14	reduce	reduce	VERB
ajbmeb-1782	47	15	taxes	taxis	NOUN
ajbmeb-1782	47	16	,	,	PUNCT
ajbmeb-1782	47	17	but	but	CCONJ
ajbmeb-1782	47	18	to	to	PART
ajbmeb-1782	47	19	minimize	minimize	VERB
ajbmeb-1782	47	20	the	the	DET
ajbmeb-1782	47	21	tax	tax	NOUN
ajbmeb-1782	47	22	burden	burden	NOUN
ajbmeb-1782	47	23	based	base	VERB
ajbmeb-1782	47	24	on	on	ADP
ajbmeb-1782	47	25	the	the	DET
ajbmeb-1782	47	26	growth	growth	NOUN
ajbmeb-1782	47	27	of	of	ADP
ajbmeb-1782	47	28	production	production	NOUN
ajbmeb-1782	47	29	,	,	PUNCT
ajbmeb-1782	47	30	sales	sale	NOUN
ajbmeb-1782	47	31	and	and	CCONJ
ajbmeb-1782	47	32	profitability	profitability	NOUN
ajbmeb-1782	47	33	of	of	ADP
ajbmeb-1782	47	34	the	the	DET
ajbmeb-1782	47	35	business	business	NOUN
ajbmeb-1782	47	36	,	,	PUNCT
ajbmeb-1782	47	37	i.e.	i.e.	X
ajbmeb-1782	47	38	building	build	VERB
ajbmeb-1782	47	39	an	an	DET
ajbmeb-1782	47	40	effective	effective	ADJ
ajbmeb-1782	47	41	enterprise	enterprise	NOUN
ajbmeb-1782	47	42	management	management	NOUN
ajbmeb-1782	47	43	system	system	NOUN
ajbmeb-1782	47	44	and	and	CCONJ
ajbmeb-1782	47	45	decision	decision	NOUN
ajbmeb-1782	47	46	-	-	PUNCT
ajbmeb-1782	47	47	making	making	NOUN
ajbmeb-1782	47	48	in	in	ADP
ajbmeb-1782	47	49	such	such	DET
ajbmeb-1782	47	50	a	a	DET
ajbmeb-1782	47	51	way	way	NOUN
ajbmeb-1782	47	52	that	that	PRON
ajbmeb-1782	47	53	the	the	DET
ajbmeb-1782	47	54	entire	entire	ADJ
ajbmeb-1782	47	55	business	business	NOUN
ajbmeb-1782	47	56	structure	structure	NOUN
ajbmeb-1782	47	57	is	be	AUX
ajbmeb-1782	47	58	optimal.[12	optimal.[12	NOUN
ajbmeb-1782	47	59	]	]	X
ajbmeb-1782	47	60	the	the	DET
ajbmeb-1782	47	61	long	long	ADJ
ajbmeb-1782	47	62	-	-	PUNCT
ajbmeb-1782	47	63	term	term	NOUN
ajbmeb-1782	47	64	sustainability	sustainability	NOUN
ajbmeb-1782	47	65	of	of	ADP
ajbmeb-1782	47	66	the	the	DET
ajbmeb-1782	47	67	effect	effect	NOUN
ajbmeb-1782	47	68	of	of	ADP
ajbmeb-1782	47	69	reducing	reduce	VERB
ajbmeb-1782	47	70	the	the	DET
ajbmeb-1782	47	71	tax	tax	NOUN
ajbmeb-1782	47	72	burden	burden	NOUN
ajbmeb-1782	47	73	can	can	AUX
ajbmeb-1782	47	74	be	be	AUX
ajbmeb-1782	47	75	ensured	ensure	VERB
ajbmeb-1782	47	76	by	by	ADP
ajbmeb-1782	47	77	effectively	effectively	ADV
ajbmeb-1782	47	78	investing	invest	VERB
ajbmeb-1782	47	79	in	in	ADP
ajbmeb-1782	47	80	production	production	NOUN
ajbmeb-1782	47	81	,	,	PUNCT
ajbmeb-1782	47	82	enterprise	enterprise	NOUN
ajbmeb-1782	47	83	development	development	NOUN
ajbmeb-1782	47	84	,	,	PUNCT
ajbmeb-1782	47	85	including	include	VERB
ajbmeb-1782	47	86	funds	fund	NOUN
ajbmeb-1782	47	87	released	release	VERB
ajbmeb-1782	47	88	from	from	ADP
ajbmeb-1782	47	89	the	the	DET
ajbmeb-1782	47	90	effect	effect	NOUN
ajbmeb-1782	47	91	of	of	ADP
ajbmeb-1782	47	92	reducing	reduce	VERB
ajbmeb-1782	47	93	the	the	DET
ajbmeb-1782	47	94	tax	tax	NOUN
ajbmeb-1782	47	95	burden	burden	NOUN
ajbmeb-1782	47	96	.	.	PUNCT
ajbmeb-1782	48	1	tax	tax	NOUN
ajbmeb-1782	48	2	optimization	optimization	NOUN
ajbmeb-1782	48	3	and	and	CCONJ
ajbmeb-1782	48	4	tax	tax	NOUN
ajbmeb-1782	48	5	planning	planning	NOUN
ajbmeb-1782	48	6	should	should	AUX
ajbmeb-1782	48	7	also	also	ADV
ajbmeb-1782	48	8	be	be	AUX
ajbmeb-1782	48	9	based	base	VERB
ajbmeb-1782	48	10	on	on	ADP
ajbmeb-1782	48	11	taxpayers	taxpayer	NOUN
ajbmeb-1782	48	12	maintaining	maintain	VERB
ajbmeb-1782	48	13	their	their	PRON
ajbmeb-1782	48	14	price	price	NOUN
ajbmeb-1782	48	15	competitiveness	competitiveness	NOUN
ajbmeb-1782	48	16	in	in	ADP
ajbmeb-1782	48	17	the	the	DET
ajbmeb-1782	48	18	market	market	NOUN
ajbmeb-1782	48	19	,	,	PUNCT
ajbmeb-1782	48	20	bearing	bear	VERB
ajbmeb-1782	48	21	in	in	ADP
ajbmeb-1782	48	22	mind	mind	NOUN
ajbmeb-1782	48	23	that	that	SCONJ
ajbmeb-1782	48	24	most	most	ADJ
ajbmeb-1782	48	25	taxes	taxis	NOUN
ajbmeb-1782	48	26	are	be	AUX
ajbmeb-1782	48	27	included	include	VERB
ajbmeb-1782	48	28	in	in	ADP
ajbmeb-1782	48	29	the	the	DET
ajbmeb-1782	48	30	sale	sale	NOUN
ajbmeb-1782	48	31	prices	price	NOUN
ajbmeb-1782	48	32	of	of	ADP
ajbmeb-1782	48	33	goods	good	NOUN
ajbmeb-1782	48	34	and	and	CCONJ
ajbmeb-1782	48	35	are	be	AUX
ajbmeb-1782	48	36	paid	pay	VERB
ajbmeb-1782	48	37	by	by	ADP
ajbmeb-1782	48	38	consumers	consumer	NOUN
ajbmeb-1782	48	39	.	.	PUNCT
ajbmeb-1782	49	1	in	in	ADP
ajbmeb-1782	49	2	modern	modern	ADJ
ajbmeb-1782	49	3	uzbekistan	uzbekistan	PROPN
ajbmeb-1782	49	4	,	,	PUNCT
ajbmeb-1782	49	5	the	the	DET
ajbmeb-1782	49	6	most	most	ADV
ajbmeb-1782	49	7	important	important	ADJ
ajbmeb-1782	49	8	reason	reason	NOUN
ajbmeb-1782	49	9	for	for	ADP
ajbmeb-1782	49	10	the	the	DET
ajbmeb-1782	49	11	need	need	NOUN
ajbmeb-1782	49	12	to	to	PART
ajbmeb-1782	49	13	minimize	minimize	VERB
ajbmeb-1782	49	14	taxes	taxis	NOUN
ajbmeb-1782	49	15	by	by	ADP
ajbmeb-1782	49	16	enterprises	enterprise	NOUN
ajbmeb-1782	49	17	is	be	AUX
ajbmeb-1782	49	18	associated	associate	VERB
ajbmeb-1782	49	19	with	with	ADP
ajbmeb-1782	49	20	an	an	DET
ajbmeb-1782	49	21	excessive	excessive	ADJ
ajbmeb-1782	49	22	tax	tax	NOUN
ajbmeb-1782	49	23	burden	burden	NOUN
ajbmeb-1782	49	24	in	in	ADP
ajbmeb-1782	49	25	comparison	comparison	NOUN
ajbmeb-1782	49	26	with	with	ADP
ajbmeb-1782	49	27	the	the	DET
ajbmeb-1782	49	28	amount	amount	NOUN
ajbmeb-1782	49	29	of	of	ADP
ajbmeb-1782	49	30	benefits	benefit	NOUN
ajbmeb-1782	49	31	actually	actually	ADV
ajbmeb-1782	49	32	provided	provide	VERB
ajbmeb-1782	49	33	by	by	ADP
ajbmeb-1782	49	34	the	the	DET
ajbmeb-1782	49	35	state	state	NOUN
ajbmeb-1782	49	36	to	to	ADP
ajbmeb-1782	49	37	society	society	NOUN
ajbmeb-1782	49	38	,	,	PUNCT
ajbmeb-1782	49	39	which	which	PRON
ajbmeb-1782	49	40	was	be	AUX
ajbmeb-1782	49	41	formed	form	VERB
ajbmeb-1782	49	42	as	as	ADP
ajbmeb-1782	49	43	a	a	DET
ajbmeb-1782	49	44	result	result	NOUN
ajbmeb-1782	49	45	of	of	ADP
ajbmeb-1782	49	46	the	the	DET
ajbmeb-1782	49	47	high	high	ADJ
ajbmeb-1782	49	48	tax	tax	NOUN
ajbmeb-1782	49	49	policy	policy	NOUN
ajbmeb-1782	49	50	in	in	ADP
ajbmeb-1782	49	51	the	the	DET
ajbmeb-1782	49	52	1990s	1990s	NUM
ajbmeb-1782	49	53	.	.	PUNCT
ajbmeb-1782	50	1	it	it	PRON
ajbmeb-1782	50	2	was	be	AUX
ajbmeb-1782	50	3	this	this	DET
ajbmeb-1782	50	4	factor	factor	NOUN
ajbmeb-1782	50	5	that	that	PRON
ajbmeb-1782	50	6	gave	give	VERB
ajbmeb-1782	50	7	rise	rise	NOUN
ajbmeb-1782	50	8	to	to	ADP
ajbmeb-1782	50	9	the	the	DET
ajbmeb-1782	50	10	practice	practice	NOUN
ajbmeb-1782	50	11	of	of	ADP
ajbmeb-1782	50	12	mass	mass	ADJ
ajbmeb-1782	50	13	withdrawal	withdrawal	NOUN
ajbmeb-1782	50	14	of	of	ADP
ajbmeb-1782	50	15	the	the	DET
ajbmeb-1782	50	16	economy	economy	NOUN
ajbmeb-1782	50	17	into	into	ADP
ajbmeb-1782	50	18	the	the	DET
ajbmeb-1782	50	19	"	"	PUNCT
ajbmeb-1782	50	20	shadow	shadow	NOUN
ajbmeb-1782	50	21	"	"	PUNCT
ajbmeb-1782	50	22	(	(	PUNCT
ajbmeb-1782	50	23	illegal	illegal	ADJ
ajbmeb-1782	50	24	)	)	PUNCT
ajbmeb-1782	50	25	and	and	CCONJ
ajbmeb-1782	50	26	"	"	PUNCT
ajbmeb-1782	50	27	gray	gray	ADJ
ajbmeb-1782	50	28	"	"	PUNCT
ajbmeb-1782	50	29	(	(	PUNCT
ajbmeb-1782	50	30	semi	semi	ADJ
ajbmeb-1782	50	31	-	-	ADJ
ajbmeb-1782	50	32	legal	legal	ADJ
ajbmeb-1782	50	33	)	)	PUNCT
ajbmeb-1782	50	34	sectors	sector	NOUN
ajbmeb-1782	50	35	.	.	PUNCT
ajbmeb-1782	51	1	the	the	DET
ajbmeb-1782	51	2	economic	economic	ADJ
ajbmeb-1782	51	3	factors	factor	NOUN
ajbmeb-1782	51	4	that	that	PRON
ajbmeb-1782	51	5	cause	cause	VERB
ajbmeb-1782	51	6	taxpayers	taxpayer	NOUN
ajbmeb-1782	51	7	to	to	PART
ajbmeb-1782	51	8	strive	strive	VERB
ajbmeb-1782	51	9	to	to	PART
ajbmeb-1782	51	10	reduce	reduce	VERB
ajbmeb-1782	51	11	tax	tax	NOUN
ajbmeb-1782	51	12	payments	payment	NOUN
ajbmeb-1782	51	13	are	be	AUX
ajbmeb-1782	51	14	highlighted	highlight	VERB
ajbmeb-1782	51	15	.	.	PUNCT
ajbmeb-1782	52	1	they	they	PRON
ajbmeb-1782	52	2	are	be	AUX
ajbmeb-1782	52	3	divided	divide	VERB
ajbmeb-1782	52	4	into	into	ADP
ajbmeb-1782	52	5	factors	factor	NOUN
ajbmeb-1782	52	6	that	that	PRON
ajbmeb-1782	52	7	depend	depend	VERB
ajbmeb-1782	52	8	on	on	ADP
ajbmeb-1782	52	9	the	the	DET
ajbmeb-1782	52	10	financial	financial	ADJ
ajbmeb-1782	52	11	condition	condition	NOUN
ajbmeb-1782	52	12	of	of	ADP
ajbmeb-1782	52	13	the	the	DET
ajbmeb-1782	52	14	taxpayer	taxpayer	NOUN
ajbmeb-1782	52	15	,	,	PUNCT
ajbmeb-1782	52	16	and	and	CCONJ
ajbmeb-1782	52	17	factors	factor	NOUN
ajbmeb-1782	52	18	generated	generate	VERB
ajbmeb-1782	52	19	by	by	ADP
ajbmeb-1782	52	20	the	the	DET
ajbmeb-1782	52	21	general	general	ADJ
ajbmeb-1782	52	22	economic	economic	ADJ
ajbmeb-1782	52	23	situation	situation	NOUN
ajbmeb-1782	52	24	.	.	PUNCT
ajbmeb-1782	53	1	american	american	ADJ
ajbmeb-1782	53	2	journal	journal	PROPN
ajbmeb-1782	53	3	of	of	ADP
ajbmeb-1782	53	4	business	business	NOUN
ajbmeb-1782	53	5	management	management	NOUN
ajbmeb-1782	53	6	,	,	PUNCT
ajbmeb-1782	53	7	economics	economic	NOUN
ajbmeb-1782	53	8	and	and	CCONJ
ajbmeb-1782	53	9	banking	banking	NOUN
ajbmeb-1782	53	10	volume	volume	NOUN
ajbmeb-1782	53	11	20	20	NUM
ajbmeb-1782	53	12	january	january	PROPN
ajbmeb-1782	53	13	,	,	PUNCT
ajbmeb-1782	53	14	2024	2024	NUM
ajbmeb-1782	53	15	p	p	NOUN
ajbmeb-1782	53	16	a	a	DET
ajbmeb-1782	53	17	g	g	NOUN
ajbmeb-1782	53	18	e	e	NOUN
ajbmeb-1782	53	19	|	|	NOUN
ajbmeb-1782	53	20	251	251	NUM
ajbmeb-1782	53	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1782	53	22	if	if	SCONJ
ajbmeb-1782	53	23	the	the	DET
ajbmeb-1782	53	24	taxpayer	taxpayer	NOUN
ajbmeb-1782	53	25	's	's	PART
ajbmeb-1782	53	26	financial	financial	ADJ
ajbmeb-1782	53	27	condition	condition	NOUN
ajbmeb-1782	53	28	is	be	AUX
ajbmeb-1782	53	29	unstable	unstable	ADJ
ajbmeb-1782	53	30	or	or	CCONJ
ajbmeb-1782	53	31	he	he	PRON
ajbmeb-1782	53	32	is	be	AUX
ajbmeb-1782	53	33	on	on	ADP
ajbmeb-1782	53	34	the	the	DET
ajbmeb-1782	53	35	verge	verge	NOUN
ajbmeb-1782	53	36	of	of	ADP
ajbmeb-1782	53	37	bankruptcy	bankruptcy	NOUN
ajbmeb-1782	53	38	,	,	PUNCT
ajbmeb-1782	53	39	then	then	ADV
ajbmeb-1782	53	40	tax	tax	NOUN
ajbmeb-1782	53	41	minimization	minimization	NOUN
ajbmeb-1782	53	42	may	may	AUX
ajbmeb-1782	53	43	be	be	AUX
ajbmeb-1782	53	44	the	the	DET
ajbmeb-1782	53	45	only	only	ADJ
ajbmeb-1782	53	46	way	way	NOUN
ajbmeb-1782	53	47	to	to	PART
ajbmeb-1782	53	48	stay	stay	VERB
ajbmeb-1782	53	49	afloat	afloat	ADJ
ajbmeb-1782	53	50	.	.	PUNCT
ajbmeb-1782	54	1	if	if	SCONJ
ajbmeb-1782	54	2	the	the	DET
ajbmeb-1782	54	3	taxpayer	taxpayer	NOUN
ajbmeb-1782	54	4	's	's	PART
ajbmeb-1782	54	5	financial	financial	ADJ
ajbmeb-1782	54	6	condition	condition	NOUN
ajbmeb-1782	54	7	is	be	AUX
ajbmeb-1782	54	8	stable	stable	ADJ
ajbmeb-1782	54	9	,	,	PUNCT
ajbmeb-1782	54	10	the	the	DET
ajbmeb-1782	54	11	value	value	NOUN
ajbmeb-1782	54	12	of	of	ADP
ajbmeb-1782	54	13	minimization	minimization	NOUN
ajbmeb-1782	54	14	will	will	AUX
ajbmeb-1782	54	15	depend	depend	VERB
ajbmeb-1782	54	16	on	on	ADP
ajbmeb-1782	54	17	the	the	DET
ajbmeb-1782	54	18	amount	amount	NOUN
ajbmeb-1782	54	19	of	of	ADP
ajbmeb-1782	54	20	tax	tax	NOUN
ajbmeb-1782	54	21	savings	saving	NOUN
ajbmeb-1782	54	22	and	and	CCONJ
ajbmeb-1782	54	23	the	the	DET
ajbmeb-1782	54	24	degree	degree	NOUN
ajbmeb-1782	54	25	of	of	ADP
ajbmeb-1782	54	26	risk	risk	NOUN
ajbmeb-1782	54	27	of	of	ADP
ajbmeb-1782	54	28	being	be	AUX
ajbmeb-1782	54	29	held	hold	VERB
ajbmeb-1782	54	30	accountable	accountable	ADJ
ajbmeb-1782	54	31	in	in	ADP
ajbmeb-1782	54	32	case	case	NOUN
ajbmeb-1782	54	33	of	of	ADP
ajbmeb-1782	54	34	violation	violation	NOUN
ajbmeb-1782	54	35	of	of	ADP
ajbmeb-1782	54	36	tax	tax	NOUN
ajbmeb-1782	54	37	legislation	legislation	NOUN
ajbmeb-1782	54	38	.	.	PUNCT
ajbmeb-1782	55	1	the	the	DET
ajbmeb-1782	55	2	economic	economic	ADJ
ajbmeb-1782	55	3	reasons	reason	NOUN
ajbmeb-1782	55	4	generated	generate	VERB
ajbmeb-1782	55	5	by	by	ADP
ajbmeb-1782	55	6	the	the	DET
ajbmeb-1782	55	7	general	general	ADJ
ajbmeb-1782	55	8	economic	economic	ADJ
ajbmeb-1782	55	9	situation	situation	NOUN
ajbmeb-1782	55	10	manifest	manifest	VERB
ajbmeb-1782	55	11	themselves	themselves	PRON
ajbmeb-1782	55	12	in	in	ADP
ajbmeb-1782	55	13	different	different	ADJ
ajbmeb-1782	55	14	ways	way	NOUN
ajbmeb-1782	55	15	during	during	ADP
ajbmeb-1782	55	16	periods	period	NOUN
ajbmeb-1782	55	17	of	of	ADP
ajbmeb-1782	55	18	economic	economic	ADJ
ajbmeb-1782	55	19	crises	crisis	NOUN
ajbmeb-1782	55	20	in	in	ADP
ajbmeb-1782	55	21	the	the	DET
ajbmeb-1782	55	22	state	state	NOUN
ajbmeb-1782	55	23	and	and	CCONJ
ajbmeb-1782	55	24	during	during	ADP
ajbmeb-1782	55	25	periods	period	NOUN
ajbmeb-1782	55	26	of	of	ADP
ajbmeb-1782	55	27	economic	economic	ADJ
ajbmeb-1782	55	28	recovery	recovery	NOUN
ajbmeb-1782	55	29	and	and	CCONJ
ajbmeb-1782	55	30	expansion	expansion	NOUN
ajbmeb-1782	55	31	of	of	ADP
ajbmeb-1782	55	32	international	international	ADJ
ajbmeb-1782	55	33	cooperation	cooperation	NOUN
ajbmeb-1782	55	34	.	.	PUNCT
ajbmeb-1782	56	1	technical	technical	ADJ
ajbmeb-1782	56	2	and	and	CCONJ
ajbmeb-1782	56	3	legal	legal	ADJ
ajbmeb-1782	56	4	reasons	reason	NOUN
ajbmeb-1782	56	5	are	be	AUX
ajbmeb-1782	56	6	also	also	ADV
ajbmeb-1782	56	7	known	know	VERB
ajbmeb-1782	56	8	,	,	PUNCT
ajbmeb-1782	56	9	i.e.	i.e.	X
ajbmeb-1782	56	10	the	the	DET
ajbmeb-1782	56	11	reasons	reason	NOUN
ajbmeb-1782	56	12	caused	cause	VERB
ajbmeb-1782	56	13	by	by	ADP
ajbmeb-1782	56	14	the	the	DET
ajbmeb-1782	56	15	imperfection	imperfection	NOUN
ajbmeb-1782	56	16	of	of	ADP
ajbmeb-1782	56	17	tax	tax	NOUN
ajbmeb-1782	56	18	legislation	legislation	NOUN
ajbmeb-1782	56	19	,	,	PUNCT
ajbmeb-1782	56	20	which	which	PRON
ajbmeb-1782	56	21	in	in	ADP
ajbmeb-1782	56	22	turn	turn	NOUN
ajbmeb-1782	56	23	is	be	AUX
ajbmeb-1782	56	24	related	relate	VERB
ajbmeb-1782	56	25	to	to	ADP
ajbmeb-1782	56	26	the	the	DET
ajbmeb-1782	56	27	complexity	complexity	NOUN
ajbmeb-1782	56	28	of	of	ADP
ajbmeb-1782	56	29	the	the	DET
ajbmeb-1782	56	30	tax	tax	NOUN
ajbmeb-1782	56	31	system	system	NOUN
ajbmeb-1782	56	32	.	.	PUNCT
ajbmeb-1782	57	1	it	it	PRON
ajbmeb-1782	57	2	should	should	AUX
ajbmeb-1782	57	3	be	be	AUX
ajbmeb-1782	57	4	noted	note	VERB
ajbmeb-1782	57	5	that	that	SCONJ
ajbmeb-1782	57	6	the	the	DET
ajbmeb-1782	57	7	tax	tax	NOUN
ajbmeb-1782	57	8	legislation	legislation	NOUN
ajbmeb-1782	57	9	itself	itself	PRON
ajbmeb-1782	57	10	often	often	ADV
ajbmeb-1782	57	11	gives	give	VERB
ajbmeb-1782	57	12	the	the	DET
ajbmeb-1782	57	13	taxpayer	taxpayer	NOUN
ajbmeb-1782	57	14	the	the	DET
ajbmeb-1782	57	15	opportunity	opportunity	NOUN
ajbmeb-1782	57	16	to	to	PART
ajbmeb-1782	57	17	optimize	optimize	VERB
ajbmeb-1782	57	18	tax	tax	NOUN
ajbmeb-1782	57	19	obligations	obligation	NOUN
ajbmeb-1782	57	20	.	.	PUNCT
ajbmeb-1782	58	1	this	this	PRON
ajbmeb-1782	58	2	is	be	AUX
ajbmeb-1782	58	3	due	due	ADJ
ajbmeb-1782	58	4	to	to	ADP
ajbmeb-1782	58	5	the	the	DET
ajbmeb-1782	58	6	presence	presence	NOUN
ajbmeb-1782	58	7	of	of	ADP
ajbmeb-1782	58	8	tax	tax	NOUN
ajbmeb-1782	58	9	benefits	benefit	NOUN
ajbmeb-1782	58	10	in	in	ADP
ajbmeb-1782	58	11	the	the	DET
ajbmeb-1782	58	12	legislation	legislation	NOUN
ajbmeb-1782	58	13	,	,	PUNCT
ajbmeb-1782	58	14	different	different	ADJ
ajbmeb-1782	58	15	tax	tax	NOUN
ajbmeb-1782	58	16	rates	rate	NOUN
ajbmeb-1782	58	17	,	,	PUNCT
ajbmeb-1782	58	18	different	different	ADJ
ajbmeb-1782	58	19	sources	source	NOUN
ajbmeb-1782	58	20	of	of	ADP
ajbmeb-1782	58	21	attribution	attribution	NOUN
ajbmeb-1782	58	22	of	of	ADP
ajbmeb-1782	58	23	expenses	expense	NOUN
ajbmeb-1782	58	24	and	and	CCONJ
ajbmeb-1782	58	25	expenses	expense	NOUN
ajbmeb-1782	58	26	,	,	PUNCT
ajbmeb-1782	58	27	ambiguity	ambiguity	NOUN
ajbmeb-1782	58	28	in	in	ADP
ajbmeb-1782	58	29	the	the	DET
ajbmeb-1782	58	30	interpretation	interpretation	NOUN
ajbmeb-1782	58	31	of	of	ADP
ajbmeb-1782	58	32	provisions	provision	NOUN
ajbmeb-1782	58	33	in	in	ADP
ajbmeb-1782	58	34	tax	tax	NOUN
ajbmeb-1782	58	35	laws	law	NOUN
ajbmeb-1782	58	36	due	due	ADP
ajbmeb-1782	58	37	to	to	ADP
ajbmeb-1782	58	38	the	the	DET
ajbmeb-1782	58	39	failure	failure	NOUN
ajbmeb-1782	58	40	of	of	ADP
ajbmeb-1782	58	41	the	the	DET
ajbmeb-1782	58	42	legislator	legislator	NOUN
ajbmeb-1782	58	43	to	to	PART
ajbmeb-1782	58	44	take	take	VERB
ajbmeb-1782	58	45	into	into	ADP
ajbmeb-1782	58	46	account	account	NOUN
ajbmeb-1782	58	47	all	all	DET
ajbmeb-1782	58	48	possible	possible	ADJ
ajbmeb-1782	58	49	circumstances	circumstance	NOUN
ajbmeb-1782	58	50	arising	arise	VERB
ajbmeb-1782	58	51	during	during	ADP
ajbmeb-1782	58	52	the	the	DET
ajbmeb-1782	58	53	calculation	calculation	NOUN
ajbmeb-1782	58	54	or	or	CCONJ
ajbmeb-1782	58	55	payment	payment	NOUN
ajbmeb-1782	58	56	of	of	ADP
ajbmeb-1782	58	57	taxes	taxis	NOUN
ajbmeb-1782	58	58	,	,	PUNCT
ajbmeb-1782	58	59	the	the	DET
ajbmeb-1782	58	60	vagueness	vagueness	NOUN
ajbmeb-1782	58	61	and	and	CCONJ
ajbmeb-1782	58	62	vagueness	vagueness	NOUN
ajbmeb-1782	58	63	of	of	ADP
ajbmeb-1782	58	64	the	the	DET
ajbmeb-1782	58	65	wording	wording	NOUN
ajbmeb-1782	58	66	of	of	ADP
ajbmeb-1782	58	67	tax	tax	NOUN
ajbmeb-1782	58	68	laws	law	NOUN
ajbmeb-1782	58	69	.	.	PUNCT
ajbmeb-1782	59	1	in	in	ADP
ajbmeb-1782	59	2	tax	tax	NOUN
ajbmeb-1782	59	3	practice	practice	NOUN
ajbmeb-1782	59	4	,	,	PUNCT
ajbmeb-1782	59	5	there	there	PRON
ajbmeb-1782	59	6	are	be	VERB
ajbmeb-1782	59	7	various	various	ADJ
ajbmeb-1782	59	8	ways	way	NOUN
ajbmeb-1782	59	9	(	(	PUNCT
ajbmeb-1782	59	10	types	type	NOUN
ajbmeb-1782	59	11	)	)	PUNCT
ajbmeb-1782	59	12	of	of	ADP
ajbmeb-1782	59	13	minimizing	minimize	VERB
ajbmeb-1782	59	14	tax	tax	NOUN
ajbmeb-1782	59	15	payments	payment	NOUN
ajbmeb-1782	59	16	related	relate	VERB
ajbmeb-1782	59	17	to	to	ADP
ajbmeb-1782	59	18	both	both	DET
ajbmeb-1782	59	19	violations	violation	NOUN
ajbmeb-1782	59	20	of	of	ADP
ajbmeb-1782	59	21	tax	tax	NOUN
ajbmeb-1782	59	22	legislation	legislation	NOUN
ajbmeb-1782	59	23	by	by	ADP
ajbmeb-1782	59	24	taxpayers	taxpayer	NOUN
ajbmeb-1782	59	25	and	and	CCONJ
ajbmeb-1782	59	26	legitimate	legitimate	ADJ
ajbmeb-1782	59	27	methods	method	NOUN
ajbmeb-1782	59	28	of	of	ADP
ajbmeb-1782	59	29	reducing	reduce	VERB
ajbmeb-1782	59	30	tax	tax	NOUN
ajbmeb-1782	59	31	liabilities	liability	NOUN
ajbmeb-1782	59	32	(	(	PUNCT
ajbmeb-1782	59	33	reducing	reduce	VERB
ajbmeb-1782	59	34	the	the	DET
ajbmeb-1782	59	35	tax	tax	NOUN
ajbmeb-1782	59	36	burden).[13	burden).[13	NOUN
ajbmeb-1782	59	37	]	]	PUNCT
ajbmeb-1782	59	38	ways	way	NOUN
ajbmeb-1782	59	39	to	to	PART
ajbmeb-1782	59	40	optimize	optimize	VERB
ajbmeb-1782	59	41	taxes	taxis	NOUN
ajbmeb-1782	59	42	.	.	PUNCT
ajbmeb-1782	60	1	tax	tax	NOUN
ajbmeb-1782	60	2	optimization	optimization	NOUN
ajbmeb-1782	60	3	methods	method	NOUN
ajbmeb-1782	60	4	are	be	AUX
ajbmeb-1782	60	5	diverse	diverse	ADJ
ajbmeb-1782	60	6	in	in	ADP
ajbmeb-1782	60	7	nature	nature	NOUN
ajbmeb-1782	60	8	.	.	PUNCT
ajbmeb-1782	61	1	the	the	DET
ajbmeb-1782	61	2	most	most	ADV
ajbmeb-1782	61	3	popular	popular	ADJ
ajbmeb-1782	61	4	of	of	ADP
ajbmeb-1782	61	5	them	they	PRON
ajbmeb-1782	61	6	are	be	AUX
ajbmeb-1782	61	7	shown	show	VERB
ajbmeb-1782	61	8	in	in	ADP
ajbmeb-1782	61	9	figure	figure	NOUN
ajbmeb-1782	61	10	1	1	NUM
ajbmeb-1782	61	11	.	.	PUNCT
ajbmeb-1782	61	12	fig	fig	NOUN
ajbmeb-1782	61	13	.	.	PUNCT
ajbmeb-1782	62	1	1	1	NUM
ajbmeb-1782	62	2	.	.	NOUN
ajbmeb-1782	62	3	ways	way	NOUN
ajbmeb-1782	62	4	to	to	PART
ajbmeb-1782	62	5	optimize	optimize	VERB
ajbmeb-1782	62	6	taxes	taxis	NOUN
ajbmeb-1782	62	7	within	within	ADP
ajbmeb-1782	62	8	the	the	DET
ajbmeb-1782	62	9	framework	framework	NOUN
ajbmeb-1782	62	10	of	of	ADP
ajbmeb-1782	62	11	corporate	corporate	ADJ
ajbmeb-1782	62	12	tax	tax	NOUN
ajbmeb-1782	62	13	management[14	management[14	PROPN
ajbmeb-1782	62	14	]	]	PUNCT
ajbmeb-1782	62	15	proposals	proposal	NOUN
ajbmeb-1782	62	16	to	to	PART
ajbmeb-1782	62	17	optimize	optimize	VERB
ajbmeb-1782	62	18	taxes	taxis	NOUN
ajbmeb-1782	62	19	and	and	CCONJ
ajbmeb-1782	62	20	ease	ease	VERB
ajbmeb-1782	62	21	the	the	DET
ajbmeb-1782	62	22	tax	tax	NOUN
ajbmeb-1782	62	23	burden	burden	NOUN
ajbmeb-1782	62	24	on	on	ADP
ajbmeb-1782	62	25	taxpayers	taxpayer	NOUN
ajbmeb-1782	62	26	:	:	PUNCT
ajbmeb-1782	62	27	1	1	X
ajbmeb-1782	62	28	)	)	PUNCT
ajbmeb-1782	62	29	the	the	DET
ajbmeb-1782	62	30	tax	tax	NOUN
ajbmeb-1782	62	31	system	system	NOUN
ajbmeb-1782	62	32	as	as	ADP
ajbmeb-1782	62	33	a	a	DET
ajbmeb-1782	62	34	whole	whole	NOUN
ajbmeb-1782	62	35	:	:	PUNCT
ajbmeb-1782	62	36	a	a	X
ajbmeb-1782	62	37	)	)	PUNCT
ajbmeb-1782	62	38	frequent	frequent	ADJ
ajbmeb-1782	62	39	changes	change	NOUN
ajbmeb-1782	62	40	in	in	ADP
ajbmeb-1782	62	41	tax	tax	NOUN
ajbmeb-1782	62	42	legislation	legislation	NOUN
ajbmeb-1782	62	43	lead	lead	VERB
ajbmeb-1782	62	44	to	to	ADP
ajbmeb-1782	62	45	great	great	ADJ
ajbmeb-1782	62	46	difficulties	difficulty	NOUN
ajbmeb-1782	62	47	for	for	ADP
ajbmeb-1782	62	48	the	the	DET
ajbmeb-1782	62	49	taxpayer	taxpayer	NOUN
ajbmeb-1782	62	50	.	.	PUNCT
ajbmeb-1782	63	1	the	the	DET
ajbmeb-1782	63	2	current	current	ADJ
ajbmeb-1782	63	3	tax	tax	NOUN
ajbmeb-1782	63	4	system	system	NOUN
ajbmeb-1782	63	5	complies	comply	VERB
ajbmeb-1782	63	6	with	with	ADP
ajbmeb-1782	63	7	international	international	ADJ
ajbmeb-1782	63	8	standards	standard	NOUN
ajbmeb-1782	63	9	,	,	PUNCT
ajbmeb-1782	63	10	primarily	primarily	ADV
ajbmeb-1782	63	11	the	the	DET
ajbmeb-1782	63	12	european	european	ADJ
ajbmeb-1782	63	13	model	model	NOUN
ajbmeb-1782	63	14	of	of	ADP
ajbmeb-1782	63	15	the	the	DET
ajbmeb-1782	63	16	tax	tax	NOUN
ajbmeb-1782	63	17	system	system	NOUN
ajbmeb-1782	63	18	.	.	PUNCT
ajbmeb-1782	64	1	further	further	ADJ
ajbmeb-1782	64	2	significant	significant	ADJ
ajbmeb-1782	64	3	changes	change	NOUN
ajbmeb-1782	64	4	in	in	ADP
ajbmeb-1782	64	5	it	it	PRON
ajbmeb-1782	64	6	are	be	AUX
ajbmeb-1782	64	7	impractical	impractical	ADJ
ajbmeb-1782	64	8	.	.	PUNCT
ajbmeb-1782	65	1	by	by	ADP
ajbmeb-1782	65	2	the	the	DET
ajbmeb-1782	65	3	end	end	NOUN
ajbmeb-1782	65	4	of	of	ADP
ajbmeb-1782	65	5	2022	2022	NUM
ajbmeb-1782	65	6	,	,	PUNCT
ajbmeb-1782	65	7	it	it	PRON
ajbmeb-1782	65	8	is	be	AUX
ajbmeb-1782	65	9	necessary	necessary	ADJ
ajbmeb-1782	65	10	to	to	PART
ajbmeb-1782	65	11	analyze	analyze	VERB
ajbmeb-1782	65	12	the	the	DET
ajbmeb-1782	65	13	results	result	NOUN
ajbmeb-1782	65	14	of	of	ADP
ajbmeb-1782	65	15	•	•	NOUN
ajbmeb-1782	65	16	change	change	NOUN
ajbmeb-1782	65	17	of	of	ADP
ajbmeb-1782	65	18	jurisdiction	jurisdiction	NOUN
ajbmeb-1782	66	1	•	•	NOUN
ajbmeb-1782	67	1	delegation	delegation	NOUN
ajbmeb-1782	67	2	of	of	ADP
ajbmeb-1782	67	3	responsibility	responsibility	NOUN
ajbmeb-1782	67	4	•	•	NUM
ajbmeb-1782	67	5	accounting	accounting	NOUN
ajbmeb-1782	67	6	policy	policy	NOUN
ajbmeb-1782	67	7	•	•	NOUN
ajbmeb-1782	67	8	relationship	relationship	NOUN
ajbmeb-1782	67	9	replacements	replacement	NOUN
ajbmeb-1782	67	10	separation	separation	NOUN
ajbmeb-1782	67	11	of	of	ADP
ajbmeb-1782	67	12	relationships	relationship	NOUN
ajbmeb-1782	67	13	deferred	defer	VERB
ajbmeb-1782	67	14	payment	payment	NOUN
ajbmeb-1782	67	15	object	object	NOUN
ajbmeb-1782	67	16	reduction	reduction	NOUN
ajbmeb-1782	67	17	benefits	benefit	NOUN
ajbmeb-1782	67	18	preferences	preference	VERB
ajbmeb-1782	67	19	american	american	ADJ
ajbmeb-1782	67	20	journal	journal	PROPN
ajbmeb-1782	67	21	of	of	ADP
ajbmeb-1782	67	22	business	business	NOUN
ajbmeb-1782	67	23	management	management	NOUN
ajbmeb-1782	67	24	,	,	PUNCT
ajbmeb-1782	67	25	economics	economic	NOUN
ajbmeb-1782	67	26	and	and	CCONJ
ajbmeb-1782	67	27	banking	banking	NOUN
ajbmeb-1782	67	28	volume	volume	NOUN
ajbmeb-1782	67	29	20	20	NUM
ajbmeb-1782	67	30	january	january	PROPN
ajbmeb-1782	67	31	,	,	PUNCT
ajbmeb-1782	67	32	2024	2024	NUM
ajbmeb-1782	67	33	p	p	NOUN
ajbmeb-1782	67	34	a	a	DET
ajbmeb-1782	67	35	g	g	NOUN
ajbmeb-1782	67	36	e	e	NOUN
ajbmeb-1782	67	37	|	|	ADV
ajbmeb-1782	67	38	252	252	NUM
ajbmeb-1782	67	39	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1782	67	40	the	the	DET
ajbmeb-1782	67	41	tax	tax	NOUN
ajbmeb-1782	67	42	system	system	NOUN
ajbmeb-1782	67	43	and	and	CCONJ
ajbmeb-1782	67	44	make	make	VERB
ajbmeb-1782	67	45	individual	individual	ADJ
ajbmeb-1782	67	46	adjustments	adjustment	NOUN
ajbmeb-1782	67	47	to	to	ADP
ajbmeb-1782	67	48	it	it	PRON
ajbmeb-1782	67	49	.	.	PUNCT
ajbmeb-1782	68	1	after	after	ADP
ajbmeb-1782	68	2	that	that	PRON
ajbmeb-1782	68	3	,	,	PUNCT
ajbmeb-1782	68	4	it	it	PRON
ajbmeb-1782	68	5	is	be	AUX
ajbmeb-1782	68	6	necessary	necessary	ADJ
ajbmeb-1782	68	7	to	to	PART
ajbmeb-1782	68	8	declare	declare	VERB
ajbmeb-1782	68	9	a	a	DET
ajbmeb-1782	68	10	moratorium	moratorium	NOUN
ajbmeb-1782	68	11	for	for	ADP
ajbmeb-1782	68	12	five	five	NUM
ajbmeb-1782	68	13	years	year	NOUN
ajbmeb-1782	68	14	from	from	ADP
ajbmeb-1782	68	15	2023	2023	NUM
ajbmeb-1782	68	16	on	on	ADP
ajbmeb-1782	68	17	all	all	DET
ajbmeb-1782	68	18	major	major	ADJ
ajbmeb-1782	68	19	changes	change	NOUN
ajbmeb-1782	68	20	in	in	ADP
ajbmeb-1782	68	21	the	the	DET
ajbmeb-1782	68	22	tax	tax	NOUN
ajbmeb-1782	68	23	system	system	NOUN
ajbmeb-1782	68	24	,	,	PUNCT
ajbmeb-1782	68	25	with	with	ADP
ajbmeb-1782	68	26	the	the	DET
ajbmeb-1782	68	27	exception	exception	NOUN
ajbmeb-1782	68	28	of	of	ADP
ajbmeb-1782	68	29	changes	change	NOUN
ajbmeb-1782	68	30	in	in	ADP
ajbmeb-1782	68	31	tax	tax	NOUN
ajbmeb-1782	68	32	rates	rate	NOUN
ajbmeb-1782	68	33	;	;	PUNCT
ajbmeb-1782	68	34	b	b	X
ajbmeb-1782	68	35	)	)	PUNCT
ajbmeb-1782	68	36	by	by	ADP
ajbmeb-1782	68	37	the	the	DET
ajbmeb-1782	68	38	level	level	NOUN
ajbmeb-1782	68	39	of	of	ADP
ajbmeb-1782	68	40	the	the	DET
ajbmeb-1782	68	41	tax	tax	NOUN
ajbmeb-1782	68	42	burden	burden	NOUN
ajbmeb-1782	68	43	.	.	PUNCT
ajbmeb-1782	69	1	in	in	ADP
ajbmeb-1782	69	2	our	our	PRON
ajbmeb-1782	69	3	republic	republic	NOUN
ajbmeb-1782	69	4	,	,	PUNCT
ajbmeb-1782	69	5	it	it	PRON
ajbmeb-1782	69	6	is	be	AUX
ajbmeb-1782	69	7	compared	compare	VERB
ajbmeb-1782	69	8	mainly	mainly	ADV
ajbmeb-1782	69	9	with	with	ADP
ajbmeb-1782	69	10	asian	asian	ADJ
ajbmeb-1782	69	11	countries	country	NOUN
ajbmeb-1782	69	12	–	–	PUNCT
ajbmeb-1782	69	13	the	the	DET
ajbmeb-1782	69	14	so	so	ADV
ajbmeb-1782	69	15	–	–	PUNCT
ajbmeb-1782	69	16	called	call	VERB
ajbmeb-1782	69	17	asian	asian	ADJ
ajbmeb-1782	69	18	tigers	tiger	NOUN
ajbmeb-1782	69	19	(	(	PUNCT
ajbmeb-1782	69	20	south	south	PROPN
ajbmeb-1782	69	21	korea	korea	PROPN
ajbmeb-1782	69	22	,	,	PUNCT
ajbmeb-1782	69	23	china	china	PROPN
ajbmeb-1782	69	24	,	,	PUNCT
ajbmeb-1782	69	25	taiwan	taiwan	PROPN
ajbmeb-1782	69	26	,	,	PUNCT
ajbmeb-1782	69	27	thailand	thailand	PROPN
ajbmeb-1782	69	28	,	,	PUNCT
ajbmeb-1782	69	29	etc	etc	X
ajbmeb-1782	69	30	.	.	X
ajbmeb-1782	69	31	)	)	PUNCT
ajbmeb-1782	69	32	.	.	PUNCT
ajbmeb-1782	70	1	the	the	DET
ajbmeb-1782	70	2	average	average	ADJ
ajbmeb-1782	70	3	tax	tax	NOUN
ajbmeb-1782	70	4	burden	burden	NOUN
ajbmeb-1782	70	5	of	of	ADP
ajbmeb-1782	70	6	these	these	DET
ajbmeb-1782	70	7	tigers	tiger	NOUN
ajbmeb-1782	70	8	is	be	AUX
ajbmeb-1782	70	9	21	21	NUM
ajbmeb-1782	70	10	%	%	NOUN
ajbmeb-1782	70	11	of	of	ADP
ajbmeb-1782	70	12	gdp	gdp	NOUN
ajbmeb-1782	70	13	.	.	PUNCT
ajbmeb-1782	71	1	however	however	ADV
ajbmeb-1782	71	2	,	,	PUNCT
ajbmeb-1782	71	3	these	these	DET
ajbmeb-1782	71	4	countries	country	NOUN
ajbmeb-1782	71	5	do	do	AUX
ajbmeb-1782	71	6	not	not	PART
ajbmeb-1782	71	7	declare	declare	VERB
ajbmeb-1782	71	8	the	the	DET
ajbmeb-1782	71	9	social	social	ADJ
ajbmeb-1782	71	10	orientation	orientation	NOUN
ajbmeb-1782	71	11	of	of	ADP
ajbmeb-1782	71	12	their	their	PRON
ajbmeb-1782	71	13	economies	economy	NOUN
ajbmeb-1782	71	14	.	.	PUNCT
ajbmeb-1782	72	1	they	they	PRON
ajbmeb-1782	72	2	do	do	AUX
ajbmeb-1782	72	3	not	not	PART
ajbmeb-1782	72	4	have	have	VERB
ajbmeb-1782	72	5	pension	pension	NOUN
ajbmeb-1782	72	6	payments	payment	NOUN
ajbmeb-1782	72	7	,	,	PUNCT
ajbmeb-1782	72	8	and	and	CCONJ
ajbmeb-1782	72	9	there	there	PRON
ajbmeb-1782	72	10	is	be	VERB
ajbmeb-1782	72	11	no	no	DET
ajbmeb-1782	72	12	full	full	ADJ
ajbmeb-1782	72	13	-	-	PUNCT
ajbmeb-1782	72	14	fledged	fledged	ADJ
ajbmeb-1782	72	15	pension	pension	NOUN
ajbmeb-1782	72	16	system	system	NOUN
ajbmeb-1782	72	17	.	.	PUNCT
ajbmeb-1782	73	1	each	each	DET
ajbmeb-1782	73	2	family	family	NOUN
ajbmeb-1782	73	3	takes	take	VERB
ajbmeb-1782	73	4	care	care	NOUN
ajbmeb-1782	73	5	of	of	ADP
ajbmeb-1782	73	6	its	its	PRON
ajbmeb-1782	73	7	own	own	ADJ
ajbmeb-1782	73	8	elderly	elderly	ADJ
ajbmeb-1782	73	9	,	,	PUNCT
ajbmeb-1782	73	10	i.e.	i.e.	X
ajbmeb-1782	73	11	it	it	PRON
ajbmeb-1782	73	12	makes	make	VERB
ajbmeb-1782	73	13	expenses	expense	NOUN
ajbmeb-1782	73	14	,	,	PUNCT
ajbmeb-1782	73	15	but	but	CCONJ
ajbmeb-1782	73	16	they	they	PRON
ajbmeb-1782	73	17	are	be	AUX
ajbmeb-1782	73	18	not	not	PART
ajbmeb-1782	73	19	counted	count	VERB
ajbmeb-1782	73	20	as	as	ADP
ajbmeb-1782	73	21	taxes	taxis	NOUN
ajbmeb-1782	73	22	.	.	PUNCT
ajbmeb-1782	74	1	in	in	ADP
ajbmeb-1782	74	2	our	our	PRON
ajbmeb-1782	74	3	country	country	NOUN
ajbmeb-1782	74	4	,	,	PUNCT
ajbmeb-1782	74	5	the	the	DET
ajbmeb-1782	74	6	tax	tax	NOUN
ajbmeb-1782	74	7	burden	burden	NOUN
ajbmeb-1782	74	8	has	have	AUX
ajbmeb-1782	74	9	already	already	ADV
ajbmeb-1782	74	10	approached	approach	VERB
ajbmeb-1782	74	11	the	the	DET
ajbmeb-1782	74	12	"	"	PUNCT
ajbmeb-1782	74	13	asian	asian	ADJ
ajbmeb-1782	74	14	tigers	tiger	NOUN
ajbmeb-1782	74	15	"	"	PUNCT
ajbmeb-1782	74	16	–	–	PUNCT
ajbmeb-1782	74	17	in	in	ADP
ajbmeb-1782	74	18	2021	2021	NUM
ajbmeb-1782	74	19	.	.	PUNCT
ajbmeb-1782	75	1	–	–	PUNCT
ajbmeb-1782	75	2	22.4	22.4	NUM
ajbmeb-1782	75	3	%	%	NOUN
ajbmeb-1782	75	4	(	(	PUNCT
ajbmeb-1782	75	5	without	without	ADP
ajbmeb-1782	75	6	social	social	ADJ
ajbmeb-1782	75	7	payments	payment	NOUN
ajbmeb-1782	75	8	,	,	PUNCT
ajbmeb-1782	75	9	as	as	SCONJ
ajbmeb-1782	75	10	they	they	PRON
ajbmeb-1782	75	11	have	have	VERB
ajbmeb-1782	75	12	)	)	PUNCT
ajbmeb-1782	75	13	.	.	PUNCT
ajbmeb-1782	76	1	at	at	ADP
ajbmeb-1782	76	2	the	the	DET
ajbmeb-1782	76	3	same	same	ADJ
ajbmeb-1782	76	4	time	time	NOUN
ajbmeb-1782	76	5	,	,	PUNCT
ajbmeb-1782	76	6	it	it	PRON
ajbmeb-1782	76	7	is	be	AUX
ajbmeb-1782	76	8	necessary	necessary	ADJ
ajbmeb-1782	76	9	not	not	PART
ajbmeb-1782	76	10	to	to	PART
ajbmeb-1782	76	11	forget	forget	VERB
ajbmeb-1782	76	12	that	that	SCONJ
ajbmeb-1782	76	13	we	we	PRON
ajbmeb-1782	76	14	are	be	AUX
ajbmeb-1782	76	15	a	a	DET
ajbmeb-1782	76	16	socially	socially	ADV
ajbmeb-1782	76	17	oriented	orient	VERB
ajbmeb-1782	76	18	republic.[15	republic.[15	NOUN
ajbmeb-1782	76	19	]	]	PUNCT
ajbmeb-1782	76	20	in	in	ADP
ajbmeb-1782	76	21	addition	addition	NOUN
ajbmeb-1782	76	22	,	,	PUNCT
ajbmeb-1782	76	23	if	if	SCONJ
ajbmeb-1782	76	24	you	you	PRON
ajbmeb-1782	76	25	pay	pay	VERB
ajbmeb-1782	76	26	attention	attention	NOUN
ajbmeb-1782	76	27	to	to	ADP
ajbmeb-1782	76	28	the	the	DET
ajbmeb-1782	76	29	share	share	NOUN
ajbmeb-1782	76	30	of	of	ADP
ajbmeb-1782	76	31	taxes	taxis	NOUN
ajbmeb-1782	76	32	to	to	ADP
ajbmeb-1782	76	33	gdp	gdp	NOUN
ajbmeb-1782	76	34	and	and	CCONJ
ajbmeb-1782	76	35	the	the	DET
ajbmeb-1782	76	36	rating	rating	NOUN
ajbmeb-1782	76	37	on	on	ADP
ajbmeb-1782	76	38	doing	do	VERB
ajbmeb-1782	76	39	business	business	NOUN
ajbmeb-1782	76	40	(	(	PUNCT
ajbmeb-1782	76	41	world	world	NOUN
ajbmeb-1782	76	42	bank	bank	NOUN
ajbmeb-1782	76	43	rating	rating	NOUN
ajbmeb-1782	76	44	)	)	PUNCT
ajbmeb-1782	76	45	,	,	PUNCT
ajbmeb-1782	76	46	then	then	ADV
ajbmeb-1782	76	47	the	the	DET
ajbmeb-1782	76	48	level	level	NOUN
ajbmeb-1782	76	49	of	of	ADP
ajbmeb-1782	76	50	tax	tax	NOUN
ajbmeb-1782	76	51	burden	burden	NOUN
ajbmeb-1782	76	52	does	do	AUX
ajbmeb-1782	76	53	not	not	PART
ajbmeb-1782	76	54	always	always	ADV
ajbmeb-1782	76	55	coincide	coincide	VERB
ajbmeb-1782	76	56	with	with	ADP
ajbmeb-1782	76	57	the	the	DET
ajbmeb-1782	76	58	rating	rating	NOUN
ajbmeb-1782	76	59	of	of	ADP
ajbmeb-1782	76	60	doing	do	VERB
ajbmeb-1782	76	61	business	business	NOUN
ajbmeb-1782	76	62	.	.	PUNCT
ajbmeb-1782	77	1	for	for	ADP
ajbmeb-1782	77	2	example	example	NOUN
ajbmeb-1782	77	3	,	,	PUNCT
ajbmeb-1782	77	4	the	the	DET
ajbmeb-1782	77	5	tax	tax	NOUN
ajbmeb-1782	77	6	burden	burden	NOUN
ajbmeb-1782	77	7	in	in	ADP
ajbmeb-1782	77	8	china	china	PROPN
ajbmeb-1782	77	9	is	be	AUX
ajbmeb-1782	77	10	19.4	19.4	NUM
ajbmeb-1782	77	11	%	%	NOUN
ajbmeb-1782	77	12	,	,	PUNCT
ajbmeb-1782	77	13	but	but	CCONJ
ajbmeb-1782	77	14	the	the	DET
ajbmeb-1782	77	15	rating	rating	NOUN
ajbmeb-1782	77	16	is	be	AUX
ajbmeb-1782	77	17	130	130	NUM
ajbmeb-1782	77	18	points	point	NOUN
ajbmeb-1782	77	19	.	.	PUNCT
ajbmeb-1782	78	1	conversely	conversely	ADV
ajbmeb-1782	78	2	,	,	PUNCT
ajbmeb-1782	78	3	the	the	DET
ajbmeb-1782	78	4	high	high	ADJ
ajbmeb-1782	78	5	tax	tax	NOUN
ajbmeb-1782	78	6	burden	burden	NOUN
ajbmeb-1782	78	7	in	in	ADP
ajbmeb-1782	78	8	the	the	DET
ajbmeb-1782	78	9	czech	czech	PROPN
ajbmeb-1782	78	10	republic	republic	NOUN
ajbmeb-1782	78	11	is	be	AUX
ajbmeb-1782	78	12	35.5	35.5	NUM
ajbmeb-1782	78	13	%	%	NOUN
ajbmeb-1782	78	14	,	,	PUNCT
ajbmeb-1782	78	15	but	but	CCONJ
ajbmeb-1782	78	16	the	the	DET
ajbmeb-1782	78	17	rating	rating	NOUN
ajbmeb-1782	78	18	is	be	AUX
ajbmeb-1782	78	19	53	53	NUM
ajbmeb-1782	78	20	,	,	PUNCT
ajbmeb-1782	78	21	or	or	CCONJ
ajbmeb-1782	78	22	in	in	ADP
ajbmeb-1782	78	23	south	south	PROPN
ajbmeb-1782	78	24	korea	korea	PROPN
ajbmeb-1782	79	1	it	it	PRON
ajbmeb-1782	79	2	is	be	AUX
ajbmeb-1782	79	3	26.5	26.5	NUM
ajbmeb-1782	79	4	%	%	NOUN
ajbmeb-1782	79	5	,	,	PUNCT
ajbmeb-1782	79	6	and	and	CCONJ
ajbmeb-1782	79	7	the	the	DET
ajbmeb-1782	79	8	rating	rating	NOUN
ajbmeb-1782	79	9	is	be	AUX
ajbmeb-1782	79	10	one	one	NUM
ajbmeb-1782	79	11	of	of	ADP
ajbmeb-1782	79	12	the	the	DET
ajbmeb-1782	79	13	best	good	ADJ
ajbmeb-1782	79	14	–	–	PUNCT
ajbmeb-1782	79	15	24	24	NUM
ajbmeb-1782	79	16	points.[16	points.[16	NOUN
ajbmeb-1782	79	17	]	]	PUNCT
ajbmeb-1782	79	18	this	this	DET
ajbmeb-1782	79	19	circumstance	circumstance	NOUN
ajbmeb-1782	79	20	confirms	confirm	VERB
ajbmeb-1782	79	21	that	that	SCONJ
ajbmeb-1782	79	22	it	it	PRON
ajbmeb-1782	79	23	is	be	AUX
ajbmeb-1782	79	24	not	not	PART
ajbmeb-1782	79	25	always	always	ADV
ajbmeb-1782	79	26	possible	possible	ADJ
ajbmeb-1782	79	27	to	to	PART
ajbmeb-1782	79	28	increase	increase	VERB
ajbmeb-1782	79	29	the	the	DET
ajbmeb-1782	79	30	efficiency	efficiency	NOUN
ajbmeb-1782	79	31	of	of	ADP
ajbmeb-1782	79	32	the	the	DET
ajbmeb-1782	79	33	tax	tax	NOUN
ajbmeb-1782	79	34	system	system	NOUN
ajbmeb-1782	79	35	only	only	ADV
ajbmeb-1782	79	36	by	by	ADP
ajbmeb-1782	79	37	reducing	reduce	VERB
ajbmeb-1782	79	38	the	the	DET
ajbmeb-1782	79	39	tax	tax	NOUN
ajbmeb-1782	79	40	burden	burden	NOUN
ajbmeb-1782	79	41	.	.	PUNCT
ajbmeb-1782	80	1	the	the	DET
ajbmeb-1782	80	2	reason	reason	NOUN
ajbmeb-1782	80	3	is	be	AUX
ajbmeb-1782	80	4	that	that	SCONJ
ajbmeb-1782	80	5	the	the	DET
ajbmeb-1782	80	6	rating	rating	NOUN
ajbmeb-1782	80	7	on	on	ADP
ajbmeb-1782	80	8	douing	douing	NOUN
ajbmeb-1782	80	9	business	business	NOUN
ajbmeb-1782	80	10	is	be	AUX
ajbmeb-1782	80	11	compiled	compile	VERB
ajbmeb-1782	80	12	not	not	PART
ajbmeb-1782	80	13	only	only	ADV
ajbmeb-1782	80	14	by	by	ADP
ajbmeb-1782	80	15	tax	tax	NOUN
ajbmeb-1782	80	16	burden	burden	NOUN
ajbmeb-1782	80	17	,	,	PUNCT
ajbmeb-1782	80	18	but	but	CCONJ
ajbmeb-1782	80	19	by	by	ADP
ajbmeb-1782	80	20	a	a	DET
ajbmeb-1782	80	21	set	set	NOUN
ajbmeb-1782	80	22	of	of	ADP
ajbmeb-1782	80	23	indicators	indicator	NOUN
ajbmeb-1782	80	24	:	:	PUNCT
ajbmeb-1782	80	25	the	the	DET
ajbmeb-1782	80	26	number	number	NOUN
ajbmeb-1782	80	27	of	of	ADP
ajbmeb-1782	80	28	taxes	taxis	NOUN
ajbmeb-1782	80	29	,	,	PUNCT
ajbmeb-1782	80	30	the	the	DET
ajbmeb-1782	80	31	number	number	NOUN
ajbmeb-1782	80	32	of	of	ADP
ajbmeb-1782	80	33	tax	tax	NOUN
ajbmeb-1782	80	34	payments	payment	NOUN
ajbmeb-1782	80	35	,	,	PUNCT
ajbmeb-1782	80	36	time	time	NOUN
ajbmeb-1782	80	37	to	to	PART
ajbmeb-1782	80	38	pay	pay	VERB
ajbmeb-1782	80	39	and	and	CCONJ
ajbmeb-1782	80	40	prepare	prepare	VERB
ajbmeb-1782	80	41	tax	tax	NOUN
ajbmeb-1782	80	42	reports	report	NOUN
ajbmeb-1782	80	43	,	,	PUNCT
ajbmeb-1782	80	44	the	the	DET
ajbmeb-1782	80	45	availability	availability	NOUN
ajbmeb-1782	80	46	of	of	ADP
ajbmeb-1782	80	47	an	an	DET
ajbmeb-1782	80	48	electronic	electronic	ADJ
ajbmeb-1782	80	49	reporting	reporting	NOUN
ajbmeb-1782	80	50	and	and	CCONJ
ajbmeb-1782	80	51	payment	payment	NOUN
ajbmeb-1782	80	52	system	system	NOUN
ajbmeb-1782	80	53	,	,	PUNCT
ajbmeb-1782	80	54	etc	etc	X
ajbmeb-1782	80	55	.	.	X
ajbmeb-1782	80	56	in	in	ADP
ajbmeb-1782	80	57	conclusion	conclusion	NOUN
ajbmeb-1782	80	58	,	,	PUNCT
ajbmeb-1782	80	59	in	in	ADP
ajbmeb-1782	80	60	order	order	NOUN
ajbmeb-1782	80	61	to	to	PART
ajbmeb-1782	80	62	expand	expand	VERB
ajbmeb-1782	80	63	tax	tax	NOUN
ajbmeb-1782	80	64	instruments	instrument	NOUN
ajbmeb-1782	80	65	for	for	ADP
ajbmeb-1782	80	66	regulating	regulate	VERB
ajbmeb-1782	80	67	the	the	DET
ajbmeb-1782	80	68	economy	economy	NOUN
ajbmeb-1782	80	69	,	,	PUNCT
ajbmeb-1782	80	70	it	it	PRON
ajbmeb-1782	80	71	is	be	AUX
ajbmeb-1782	80	72	proposed	propose	VERB
ajbmeb-1782	80	73	to	to	PART
ajbmeb-1782	80	74	introduce	introduce	VERB
ajbmeb-1782	80	75	additional	additional	ADJ
ajbmeb-1782	80	76	criteria	criterion	NOUN
ajbmeb-1782	80	77	for	for	ADP
ajbmeb-1782	80	78	the	the	DET
ajbmeb-1782	80	79	transition	transition	NOUN
ajbmeb-1782	80	80	to	to	ADP
ajbmeb-1782	80	81	a	a	DET
ajbmeb-1782	80	82	simplified	simplified	ADJ
ajbmeb-1782	80	83	taxation	taxation	NOUN
ajbmeb-1782	80	84	system	system	NOUN
ajbmeb-1782	80	85	in	in	ADP
ajbmeb-1782	80	86	the	the	DET
ajbmeb-1782	80	87	form	form	NOUN
ajbmeb-1782	80	88	of	of	ADP
ajbmeb-1782	80	89	a	a	DET
ajbmeb-1782	80	90	maximum	maximum	ADJ
ajbmeb-1782	80	91	annual	annual	ADJ
ajbmeb-1782	80	92	turnover	turnover	NOUN
ajbmeb-1782	80	93	and	and	CCONJ
ajbmeb-1782	80	94	book	book	NOUN
ajbmeb-1782	80	95	value	value	NOUN
ajbmeb-1782	80	96	of	of	ADP
ajbmeb-1782	80	97	taxpayer	taxpayer	NOUN
ajbmeb-1782	80	98	assets	asset	NOUN
ajbmeb-1782	80	99	,	,	PUNCT
ajbmeb-1782	80	100	providing	provide	VERB
ajbmeb-1782	80	101	differentiated	differentiated	ADJ
ajbmeb-1782	80	102	values	value	NOUN
ajbmeb-1782	80	103	of	of	ADP
ajbmeb-1782	80	104	these	these	DET
ajbmeb-1782	80	105	criteria	criterion	NOUN
ajbmeb-1782	80	106	depending	depend	VERB
ajbmeb-1782	80	107	on	on	ADP
ajbmeb-1782	80	108	the	the	DET
ajbmeb-1782	80	109	priorities	priority	NOUN
ajbmeb-1782	80	110	of	of	ADP
ajbmeb-1782	80	111	economic	economic	ADJ
ajbmeb-1782	80	112	modernization	modernization	NOUN
ajbmeb-1782	80	113	.	.	PUNCT
ajbmeb-1782	81	1	summarizing	summarize	VERB
ajbmeb-1782	81	2	the	the	DET
ajbmeb-1782	81	3	above	above	ADJ
ajbmeb-1782	81	4	analysis	analysis	NOUN
ajbmeb-1782	81	5	,	,	PUNCT
ajbmeb-1782	81	6	in	in	ADP
ajbmeb-1782	81	7	general	general	ADJ
ajbmeb-1782	81	8	,	,	PUNCT
ajbmeb-1782	81	9	it	it	PRON
ajbmeb-1782	81	10	can	can	AUX
ajbmeb-1782	81	11	be	be	AUX
ajbmeb-1782	81	12	concluded	conclude	VERB
ajbmeb-1782	81	13	that	that	SCONJ
ajbmeb-1782	81	14	the	the	DET
ajbmeb-1782	81	15	republic	republic	NOUN
ajbmeb-1782	81	16	of	of	ADP
ajbmeb-1782	81	17	uzbekistan	uzbekistan	PROPN
ajbmeb-1782	81	18	is	be	AUX
ajbmeb-1782	81	19	undergoing	undergo	VERB
ajbmeb-1782	81	20	major	major	ADJ
ajbmeb-1782	81	21	,	,	PUNCT
ajbmeb-1782	81	22	ongoing	ongoing	ADJ
ajbmeb-1782	81	23	reforms	reform	NOUN
ajbmeb-1782	81	24	to	to	PART
ajbmeb-1782	81	25	create	create	VERB
ajbmeb-1782	81	26	favorable	favorable	ADJ
ajbmeb-1782	81	27	tax	tax	NOUN
ajbmeb-1782	81	28	regimes	regime	NOUN
ajbmeb-1782	81	29	(	(	PUNCT
ajbmeb-1782	81	30	conditions	condition	NOUN
ajbmeb-1782	81	31	)	)	PUNCT
ajbmeb-1782	81	32	,	,	PUNCT
ajbmeb-1782	81	33	through	through	ADP
ajbmeb-1782	81	34	a	a	DET
ajbmeb-1782	81	35	wellthought	wellthought	ADJ
ajbmeb-1782	81	36	-	-	PUNCT
ajbmeb-1782	81	37	out	out	ADP
ajbmeb-1782	81	38	tax	tax	NOUN
ajbmeb-1782	81	39	policy	policy	NOUN
ajbmeb-1782	81	40	,	,	PUNCT
ajbmeb-1782	81	41	taking	take	VERB
ajbmeb-1782	81	42	into	into	ADP
ajbmeb-1782	81	43	account	account	NOUN
ajbmeb-1782	81	44	the	the	DET
ajbmeb-1782	81	45	most	most	ADV
ajbmeb-1782	81	46	positive	positive	ADJ
ajbmeb-1782	81	47	and	and	CCONJ
ajbmeb-1782	81	48	adapted	adapt	VERB
ajbmeb-1782	81	49	positive	positive	ADJ
ajbmeb-1782	81	50	experiences	experience	NOUN
ajbmeb-1782	81	51	of	of	ADP
ajbmeb-1782	81	52	different	different	ADJ
ajbmeb-1782	81	53	countries	country	NOUN
ajbmeb-1782	81	54	.	.	PUNCT
ajbmeb-1782	82	1	however	however	ADV
ajbmeb-1782	82	2	,	,	PUNCT
ajbmeb-1782	82	3	this	this	PRON
ajbmeb-1782	82	4	does	do	AUX
ajbmeb-1782	82	5	not	not	PART
ajbmeb-1782	82	6	exclude	exclude	VERB
ajbmeb-1782	82	7	further	further	ADJ
ajbmeb-1782	82	8	reform	reform	NOUN
ajbmeb-1782	82	9	of	of	ADP
ajbmeb-1782	82	10	this	this	DET
ajbmeb-1782	82	11	important	important	ADJ
ajbmeb-1782	82	12	system	system	NOUN
ajbmeb-1782	82	13	of	of	ADP
ajbmeb-1782	82	14	the	the	DET
ajbmeb-1782	82	15	market	market	NOUN
ajbmeb-1782	82	16	economy	economy	NOUN
ajbmeb-1782	82	17	of	of	ADP
ajbmeb-1782	82	18	uzbekistan	uzbekistan	PROPN
ajbmeb-1782	82	19	,	,	PUNCT
ajbmeb-1782	82	20	which	which	PRON
ajbmeb-1782	82	21	is	be	AUX
ajbmeb-1782	82	22	constantly	constantly	ADV
ajbmeb-1782	82	23	developing	develop	VERB
ajbmeb-1782	82	24	and	and	CCONJ
ajbmeb-1782	82	25	entering	enter	VERB
ajbmeb-1782	82	26	the	the	DET
ajbmeb-1782	82	27	world	world	NOUN
ajbmeb-1782	82	28	market	market	NOUN
ajbmeb-1782	82	29	.	.	PUNCT
ajbmeb-1782	83	1	references	reference	NOUN
ajbmeb-1782	83	2	1	1	NUM
ajbmeb-1782	83	3	.	.	PUNCT
ajbmeb-1782	84	1	yuldasheva	yuldasheva	PROPN
ajbmeb-1782	84	2	,	,	PUNCT
ajbmeb-1782	84	3	u.	u.	NOUN
ajbmeb-1782	84	4	a.	a.	NOUN
ajbmeb-1782	84	5	issues	issue	NOUN
ajbmeb-1782	84	6	of	of	ADP
ajbmeb-1782	84	7	information	information	NOUN
ajbmeb-1782	84	8	support	support	NOUN
ajbmeb-1782	84	9	of	of	ADP
ajbmeb-1782	84	10	financial	financial	ADJ
ajbmeb-1782	84	11	analysis	analysis	NOUN
ajbmeb-1782	84	12	/	/	PUNCT
ajbmeb-1782	84	13	u.	u.	NOUN
ajbmeb-1782	84	14	a.	a.	PROPN
ajbmeb-1782	84	15	yuldasheva	yuldasheva	PROPN
ajbmeb-1782	84	16	//	//	PROPN
ajbmeb-1782	84	17	бухгалтерский	бухгалтерский	PROPN
ajbmeb-1782	84	18	учет	учет	PROPN
ajbmeb-1782	84	19	,	,	PUNCT
ajbmeb-1782	84	20	анализ	анализ	PROPN
ajbmeb-1782	84	21	и	и	PROPN
ajbmeb-1782	84	22	аудит	аудит	PROPN
ajbmeb-1782	84	23	:	:	PUNCT
ajbmeb-1782	84	24	история	история	NOUN
ajbmeb-1782	84	25	,	,	PUNCT
ajbmeb-1782	84	26	современность	современность	NOUN
ajbmeb-1782	84	27	и	и	PROPN
ajbmeb-1782	84	28	перспективы	перспективы	VERB
ajbmeb-1782	84	29	развития	развития	NOUN
ajbmeb-1782	84	30	:	:	PUNCT
ajbmeb-1782	84	31	материалы	материалы	PROPN
ajbmeb-1782	84	32	xiv	xiv	PROPN
ajbmeb-1782	84	33	международной	международной	PROPN
ajbmeb-1782	84	34	научной	научной	PROPN
ajbmeb-1782	84	35	конференции	конференции	PROPN
ajbmeb-1782	84	36	студентов	студентов	PROPN
ajbmeb-1782	84	37	,	,	PUNCT
ajbmeb-1782	84	38	аспирантов	аспирантов	NOUN
ajbmeb-1782	84	39	,	,	PUNCT
ajbmeb-1782	84	40	преподавателей	преподавателей	NOUN
ajbmeb-1782	84	41	,	,	PUNCT
ajbmeb-1782	84	42	санкт	санкт	NOUN
ajbmeb-1782	84	43	-	-	NOUN
ajbmeb-1782	84	44	петербург	петербург	NOUN
ajbmeb-1782	84	45	,	,	PUNCT
ajbmeb-1782	84	46	30	30	NUM
ajbmeb-1782	84	47	октября	октября	NOUN
ajbmeb-1782	84	48	2019	2019	NUM
ajbmeb-1782	84	49	года	года	NOUN
ajbmeb-1782	84	50	.	.	PUNCT
ajbmeb-1782	85	1	–	–	PUNCT
ajbmeb-1782	85	2	санкт	санкт	NOUN
ajbmeb-1782	85	3	-	-	NOUN
ajbmeb-1782	85	4	петербург	петербург	NOUN
ajbmeb-1782	85	5	:	:	PUNCT
ajbmeb-1782	85	6	санктпетербургский	санктпетербургский	PROPN
ajbmeb-1782	85	7	государственный	государственный	NOUN
ajbmeb-1782	85	8	экономический	экономический	VERB
ajbmeb-1782	85	9	университет	университет	NOUN
ajbmeb-1782	85	10	,	,	PUNCT
ajbmeb-1782	85	11	2019	2019	NUM
ajbmeb-1782	85	12	.	.	PUNCT
ajbmeb-1782	86	1	–	–	PUNCT
ajbmeb-1782	86	2	p.	p.	NOUN
ajbmeb-1782	86	3	213	213	NUM
ajbmeb-1782	86	4	-	-	SYM
ajbmeb-1782	86	5	217	217	NUM
ajbmeb-1782	86	6	.	.	PUNCT
ajbmeb-1782	87	1	–	–	PUNCT
ajbmeb-1782	87	2	edn	edn	NOUN
ajbmeb-1782	87	3	glbbob	glbbob	NOUN
ajbmeb-1782	87	4	.	.	PUNCT
ajbmeb-1782	88	1	2	2	X
ajbmeb-1782	88	2	.	.	X
ajbmeb-1782	88	3	u.a	u.a	PROPN
ajbmeb-1782	88	4	.	.	PROPN
ajbmeb-1782	88	5	yuldasheva	yuldasheva	PROPN
ajbmeb-1782	88	6	,	,	PUNCT
ajbmeb-1782	88	7	&	&	CCONJ
ajbmeb-1782	88	8	z.k.murtozaeva	z.k.murtozaeva	PROPN
ajbmeb-1782	88	9	.	.	PUNCT
ajbmeb-1782	89	1	(	(	PUNCT
ajbmeb-1782	89	2	2022	2022	NUM
ajbmeb-1782	89	3	)	)	PUNCT
ajbmeb-1782	89	4	.	.	PUNCT
ajbmeb-1782	90	1	entrepreneurship	entrepreneurship	NOUN
ajbmeb-1782	90	2	development	development	NOUN
ajbmeb-1782	90	3	and	and	CCONJ
ajbmeb-1782	90	4	poverty	poverty	NOUN
ajbmeb-1782	90	5	reduction	reduction	NOUN
ajbmeb-1782	90	6	in	in	ADP
ajbmeb-1782	90	7	uzbekistan	uzbekistan	PROPN
ajbmeb-1782	90	8	based	base	VERB
ajbmeb-1782	90	9	on	on	ADP
ajbmeb-1782	90	10	the	the	DET
ajbmeb-1782	90	11	digital	digital	ADJ
ajbmeb-1782	90	12	economy	economy	NOUN
ajbmeb-1782	90	13	.	.	PUNCT
ajbmeb-1782	91	1	архив	архив	PROPN
ajbmeb-1782	91	2	научных	научных	PROPN
ajbmeb-1782	91	3	исследований	исследований	PROPN
ajbmeb-1782	91	4	,	,	PUNCT
ajbmeb-1782	91	5	2(1	2(1	NUM
ajbmeb-1782	91	6	)	)	PUNCT
ajbmeb-1782	91	7	.	.	PUNCT
ajbmeb-1782	92	1	извлечено	извлечено	NOUN
ajbmeb-1782	92	2	от	от	ADP
ajbmeb-1782	92	3	https://journal.tsue.uz/index.php/archive/article/view/2080	https://journal.tsue.uz/index.php/archive/article/view/2080	PROPN
ajbmeb-1782	92	4	3	3	NUM
ajbmeb-1782	92	5	.	.	PUNCT
ajbmeb-1782	92	6	u.a.yuldasheva	u.a.yuldasheva	PROPN
ajbmeb-1782	92	7	.	.	PUNCT
ajbmeb-1782	93	1	(	(	PUNCT
ajbmeb-1782	93	2	2022	2022	NUM
ajbmeb-1782	93	3	)	)	PUNCT
ajbmeb-1782	93	4	.	.	PUNCT
ajbmeb-1782	94	1	the	the	DET
ajbmeb-1782	94	2	impact	impact	NOUN
ajbmeb-1782	94	3	of	of	ADP
ajbmeb-1782	94	4	the	the	DET
ajbmeb-1782	94	5	tax	tax	NOUN
ajbmeb-1782	94	6	burden	burden	NOUN
ajbmeb-1782	94	7	on	on	ADP
ajbmeb-1782	94	8	the	the	DET
ajbmeb-1782	94	9	financial	financial	ADJ
ajbmeb-1782	94	10	activities	activity	NOUN
ajbmeb-1782	94	11	of	of	ADP
ajbmeb-1782	94	12	business	business	NOUN
ajbmeb-1782	94	13	entities	entity	NOUN
ajbmeb-1782	94	14	.	.	PUNCT
ajbmeb-1782	95	1	ilmiy	ilmiy	NOUN
ajbmeb-1782	95	2	tadqiqot	tadqiqot	PROPN
ajbmeb-1782	95	3	va	va	PROPN
ajbmeb-1782	95	4	innovatsiya	innovatsiya	PROPN
ajbmeb-1782	95	5	,	,	PUNCT
ajbmeb-1782	95	6	1(1	1(1	NUM
ajbmeb-1782	95	7	)	)	PUNCT
ajbmeb-1782	95	8	,	,	PUNCT
ajbmeb-1782	95	9	55–63	55–63	NUM
ajbmeb-1782	95	10	.	.	PUNCT
ajbmeb-1782	96	1	retrieved	retrieve	VERB
ajbmeb-1782	96	2	from	from	ADP
ajbmeb-1782	96	3	https://ilmiytadqiqot.uz/index.php/iti/article/view/9	https://ilmiytadqiqot.uz/index.php/iti/article/view/9	ADJ
ajbmeb-1782	96	4	https://journal.tsue.uz/index.php/archive/article/view/2080	https://journal.tsue.uz/index.php/archive/article/view/2080	NOUN
ajbmeb-1782	96	5	https://ilmiytadqiqot.uz/index.php/iti/article/view/9	https://ilmiytadqiqot.uz/index.php/iti/article/view/9	VERB
ajbmeb-1782	96	6	american	american	ADJ
ajbmeb-1782	96	7	journal	journal	PROPN
ajbmeb-1782	96	8	of	of	ADP
ajbmeb-1782	96	9	business	business	NOUN
ajbmeb-1782	96	10	management	management	NOUN
ajbmeb-1782	96	11	,	,	PUNCT
ajbmeb-1782	96	12	economics	economic	NOUN
ajbmeb-1782	96	13	and	and	CCONJ
ajbmeb-1782	96	14	banking	banking	NOUN
ajbmeb-1782	96	15	volume	volume	NOUN
ajbmeb-1782	96	16	20	20	NUM
ajbmeb-1782	96	17	january	january	PROPN
ajbmeb-1782	96	18	,	,	PUNCT
ajbmeb-1782	96	19	2024	2024	NUM
ajbmeb-1782	96	20	p	p	NOUN
ajbmeb-1782	96	21	a	a	DET
ajbmeb-1782	96	22	g	g	NOUN
ajbmeb-1782	96	23	e	e	NOUN
ajbmeb-1782	96	24	|	|	NOUN
ajbmeb-1782	96	25	253	253	NUM
ajbmeb-1782	96	26	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1782	96	27	4	4	NUM
ajbmeb-1782	96	28	.	.	PUNCT
ajbmeb-1782	97	1	юлдашева	юлдашева	NOUN
ajbmeb-1782	97	2	,	,	PUNCT
ajbmeb-1782	97	3	у	у	X
ajbmeb-1782	97	4	.	.	PUNCT
ajbmeb-1782	97	5	а	а	PROPN
ajbmeb-1782	97	6	.	.	PUNCT
ajbmeb-1782	98	1	влияние	влияние	ADJ
ajbmeb-1782	98	2	налогового	налогового	PROPN
ajbmeb-1782	98	3	бремени	бремени	ADJ
ajbmeb-1782	98	4	на	на	PROPN
ajbmeb-1782	98	5	финансовую	финансовую	NOUN
ajbmeb-1782	98	6	деятельность	деятельность	X
ajbmeb-1782	98	7	хозяйствующих	хозяйствующих	PROPN
ajbmeb-1782	98	8	субъектов	субъектов	PROPN
ajbmeb-1782	98	9	/	/	SYM
ajbmeb-1782	98	10	у	у	PROPN
ajbmeb-1782	98	11	.	.	PUNCT
ajbmeb-1782	98	12	а	а	PROPN
ajbmeb-1782	98	13	.	.	PUNCT
ajbmeb-1782	99	1	юлдашева	юлдашева	NOUN
ajbmeb-1782	99	2	//	//	PUNCT
ajbmeb-1782	99	3	стратегии	стратегии	ADJ
ajbmeb-1782	99	4	развития	развития	PROPN
ajbmeb-1782	99	5	предпринимательства	предпринимательства	PROPN
ajbmeb-1782	99	6	в	в	PROPN
ajbmeb-1782	99	7	современных	современных	PROPN
ajbmeb-1782	99	8	условиях	условиях	ADV
ajbmeb-1782	99	9	:	:	PUNCT
ajbmeb-1782	99	10	сборник	сборник	ADJ
ajbmeb-1782	99	11	научных	научных	PROPN
ajbmeb-1782	99	12	статей	статей	PROPN
ajbmeb-1782	99	13	vii	vii	PROPN
ajbmeb-1782	99	14	международной	международной	PROPN
ajbmeb-1782	99	15	научнопрактической	научнопрактической	PROPN
ajbmeb-1782	99	16	конференции	конференции	PROPN
ajbmeb-1782	99	17	,	,	PUNCT
ajbmeb-1782	99	18	санкт	санкт	NOUN
ajbmeb-1782	99	19	-	-	NOUN
ajbmeb-1782	99	20	петербург	петербург	NOUN
ajbmeb-1782	99	21	,	,	PUNCT
ajbmeb-1782	99	22	05	05	NUM
ajbmeb-1782	99	23	апреля	апреля	NOUN
ajbmeb-1782	99	24	2023	2023	NUM
ajbmeb-1782	99	25	года	года	NOUN
ajbmeb-1782	99	26	/	/	SYM
ajbmeb-1782	99	27	министерство	министерство	NOUN
ajbmeb-1782	99	28	науки	науки	NOUN
ajbmeb-1782	99	29	и	и	PROPN
ajbmeb-1782	99	30	высшего	высшего	NOUN
ajbmeb-1782	99	31	образования	образования	NOUN
ajbmeb-1782	99	32	российской	российской	NOUN
ajbmeb-1782	99	33	федерации	федерации	VERB
ajbmeb-1782	99	34	;	;	PUNCT
ajbmeb-1782	99	35	санкт	санкт	NOUN
ajbmeb-1782	99	36	-	-	ADJ
ajbmeb-1782	99	37	петербургский	петербургский	ADJ
ajbmeb-1782	99	38	государственный	государственный	NOUN
ajbmeb-1782	99	39	экономический	экономический	VERB
ajbmeb-1782	99	40	университет	университет	NOUN
ajbmeb-1782	99	41	.	.	PUNCT
ajbmeb-1782	100	1	–	–	PUNCT
ajbmeb-1782	100	2	санкт	санкт	NOUN
ajbmeb-1782	100	3	-	-	NOUN
ajbmeb-1782	100	4	петербург	петербург	NOUN
ajbmeb-1782	100	5	:	:	PUNCT
ajbmeb-1782	100	6	санкт	санкт	NOUN
ajbmeb-1782	100	7	-	-	ADJ
ajbmeb-1782	100	8	петербургский	петербургский	ADJ
ajbmeb-1782	100	9	государственный	государственный	NOUN
ajbmeb-1782	100	10	экономический	экономический	NOUN
ajbmeb-1782	100	11	университет	университет	NOUN
ajbmeb-1782	100	12	,	,	PUNCT
ajbmeb-1782	100	13	2023	2023	NUM
ajbmeb-1782	100	14	.	.	PUNCT
ajbmeb-1782	100	15	–	–	PUNCT
ajbmeb-1782	101	1	с	с	NOUN
ajbmeb-1782	101	2	.	.	PROPN
ajbmeb-1782	101	3	179	179	NUM
ajbmeb-1782	101	4	-	-	SYM
ajbmeb-1782	101	5	182	182	NUM
ajbmeb-1782	101	6	.	.	PUNCT
ajbmeb-1782	101	7	–	–	PUNCT
ajbmeb-1782	102	1	edn	edn	NOUN
ajbmeb-1782	102	2	hdrntl	hdrntl	NOUN
ajbmeb-1782	102	3	.	.	PUNCT
ajbmeb-1782	103	1	5	5	X
ajbmeb-1782	103	2	.	.	X
ajbmeb-1782	103	3	nazaralieva	nazaralieva	PROPN
ajbmeb-1782	103	4	shohsanam	shohsanam	PROPN
ajbmeb-1782	103	5	ilkhom	ilkhom	PROPN
ajbmeb-1782	103	6	kizi	kizi	PROPN
ajbmeb-1782	103	7	,	,	PUNCT
ajbmeb-1782	103	8	&	&	CCONJ
ajbmeb-1782	103	9	yuldasheva	yuldasheva	PROPN
ajbmeb-1782	103	10	umida	umida	PROPN
ajbmeb-1782	103	11	.	.	PUNCT
ajbmeb-1782	104	1	(	(	PUNCT
ajbmeb-1782	104	2	2023	2023	NUM
ajbmeb-1782	104	3	)	)	PUNCT
ajbmeb-1782	104	4	.	.	PUNCT
ajbmeb-1782	105	1	analysis	analysis	NOUN
ajbmeb-1782	105	2	of	of	ADP
ajbmeb-1782	105	3	the	the	DET
ajbmeb-1782	105	4	development	development	NOUN
ajbmeb-1782	105	5	of	of	ADP
ajbmeb-1782	105	6	the	the	DET
ajbmeb-1782	105	7	world	world	NOUN
ajbmeb-1782	105	8	monetary	monetary	ADJ
ajbmeb-1782	105	9	system	system	NOUN
ajbmeb-1782	105	10	in	in	ADP
ajbmeb-1782	105	11	the	the	DET
ajbmeb-1782	105	12	period	period	NOUN
ajbmeb-1782	105	13	after	after	ADP
ajbmeb-1782	105	14	the	the	DET
ajbmeb-1782	105	15	covid	covid	PROPN
ajbmeb-1782	105	16	-19	-19	PUNCT
ajbmeb-1782	105	17	pandemic	pandemic	ADJ
ajbmeb-1782	105	18	.	.	PUNCT
ajbmeb-1782	106	1	american	american	ADJ
ajbmeb-1782	106	2	journal	journal	PROPN
ajbmeb-1782	106	3	of	of	ADP
ajbmeb-1782	106	4	business	business	NOUN
ajbmeb-1782	106	5	management	management	NOUN
ajbmeb-1782	106	6	,	,	PUNCT
ajbmeb-1782	106	7	economics	economic	NOUN
ajbmeb-1782	106	8	and	and	CCONJ
ajbmeb-1782	106	9	banking	banking	NOUN
ajbmeb-1782	106	10	,	,	PUNCT
ajbmeb-1782	106	11	11	11	NUM
ajbmeb-1782	106	12	,	,	PUNCT
ajbmeb-1782	106	13	60–63	60–63	NUM
ajbmeb-1782	106	14	.	.	PUNCT
ajbmeb-1782	106	15	retrieved	retrieve	VERB
ajbmeb-1782	106	16	from	from	ADP
ajbmeb-1782	106	17	https://www.americanjournal.org/index.php/ajbmeb/article/view/611	https://www.americanjournal.org/index.php/ajbmeb/article/view/611	PROPN
ajbmeb-1782	106	18	6	6	NUM
ajbmeb-1782	106	19	.	.	PUNCT
ajbmeb-1782	106	20	у.а.юлдашева	у.а.юлдашева	NOUN
ajbmeb-1782	106	21	,	,	PUNCT
ajbmeb-1782	106	22	&	&	CCONJ
ajbmeb-1782	106	23	ш.наимов	ш.наимов	PROPN
ajbmeb-1782	106	24	.	.	PUNCT
ajbmeb-1782	107	1	(	(	PUNCT
ajbmeb-1782	107	2	2023	2023	NUM
ajbmeb-1782	107	3	)	)	PUNCT
ajbmeb-1782	107	4	.	.	PUNCT
ajbmeb-1782	108	1	promising	promise	VERB
ajbmeb-1782	108	2	directions	direction	NOUN
ajbmeb-1782	108	3	for	for	ADP
ajbmeb-1782	108	4	the	the	DET
ajbmeb-1782	108	5	development	development	NOUN
ajbmeb-1782	108	6	of	of	ADP
ajbmeb-1782	108	7	foreign	foreign	ADJ
ajbmeb-1782	108	8	exchange	exchange	NOUN
ajbmeb-1782	108	9	transactions	transaction	NOUN
ajbmeb-1782	108	10	in	in	ADP
ajbmeb-1782	108	11	uzbekistan	uzbekistan	PROPN
ajbmeb-1782	108	12	.	.	PUNCT
ajbmeb-1782	109	1	intent	intent	PROPN
ajbmeb-1782	109	2	research	research	NOUN
ajbmeb-1782	109	3	scientific	scientific	ADJ
ajbmeb-1782	109	4	journal	journal	NOUN
ajbmeb-1782	109	5	,	,	PUNCT
ajbmeb-1782	109	6	2(5	2(5	NUM
ajbmeb-1782	109	7	)	)	PUNCT
ajbmeb-1782	109	8	,	,	PUNCT
ajbmeb-1782	109	9	50–60	50–60	X
ajbmeb-1782	109	10	.	.	PUNCT
ajbmeb-1782	109	11	retrieved	retrieve	VERB
ajbmeb-1782	109	12	from	from	ADP
ajbmeb-1782	109	13	https://intentresearch.org/index.php/irsj/article/view/96	https://intentresearch.org/index.php/irsj/article/view/96	PROPN
ajbmeb-1782	109	14	7	7	NUM
ajbmeb-1782	109	15	.	.	PUNCT
ajbmeb-1782	110	1	yuldasheva	yuldasheva	PROPN
ajbmeb-1782	110	2	u.	u.	PROPN
ajbmeb-1782	110	3	a.	a.	PROPN
ajbmeb-1782	110	4	,	,	PUNCT
ajbmeb-1782	110	5	raxmatov	raxmatov	ADJ
ajbmeb-1782	110	6	a.	a.	NOUN
ajbmeb-1782	110	7	t.	t.	PROPN
ajbmeb-1782	110	8	xalqaro	xalqaro	PROPN
ajbmeb-1782	110	9	iqtisodiy	iqtisodiy	PROPN
ajbmeb-1782	110	10	integratsiyani	integratsiyani	PROPN
ajbmeb-1782	110	11	kengaytirishda	kengaytirishda	PROPN
ajbmeb-1782	110	12	tashqi	tashqi	PROPN
ajbmeb-1782	110	13	savdo	savdo	PROPN
ajbmeb-1782	110	14	aloqalarini	aloqalarini	PROPN
ajbmeb-1782	110	15	rivojlantirish	rivojlantirish	PROPN
ajbmeb-1782	110	16	yoʻnalishlari	yoʻnalishlari	PROPN
ajbmeb-1782	110	17	//scholar	//scholar	PUNCT
ajbmeb-1782	110	18	.	.	PUNCT
ajbmeb-1782	110	19	–	–	PUNCT
ajbmeb-1782	110	20	2023	2023	NUM
ajbmeb-1782	110	21	.	.	PUNCT
ajbmeb-1782	110	22	–	–	PUNCT
ajbmeb-1782	110	23	т	т	X
ajbmeb-1782	110	24	.	.	NOUN
ajbmeb-1782	110	25	1	1	NUM
ajbmeb-1782	110	26	.	.	X
ajbmeb-1782	110	27	–	–	PUNCT
ajbmeb-1782	110	28	№	№	NOUN
ajbmeb-1782	110	29	.	.	PUNCT
ajbmeb-1782	110	30	14	14	NUM
ajbmeb-1782	110	31	.	.	PUNCT
ajbmeb-1782	110	32	–	–	PUNCT
ajbmeb-1782	110	33	с	с	NOUN
ajbmeb-1782	110	34	.	.	PUNCT
ajbmeb-1782	110	35	25	25	NUM
ajbmeb-1782	110	36	-	-	SYM
ajbmeb-1782	110	37	30	30	NUM
ajbmeb-1782	110	38	.	.	NOUN
ajbmeb-1782	110	39	8	8	NUM
ajbmeb-1782	110	40	.	.	PUNCT
ajbmeb-1782	110	41	юлдашева	юлдашева	VERB
ajbmeb-1782	111	1	у	у	PROPN
ajbmeb-1782	111	2	.	.	PUNCT
ajbmeb-1782	111	3	а	а	PROPN
ajbmeb-1782	111	4	.	.	PROPN
ajbmeb-1782	111	5	,	,	PUNCT
ajbmeb-1782	111	6	ўғли	ўғли	ADV
ajbmeb-1782	111	7	наимов	наимов	ADP
ajbmeb-1782	111	8	ш	ш	NOUN
ajbmeb-1782	111	9	.	.	PUNCT
ajbmeb-1782	112	1	о	о	X
ajbmeb-1782	112	2	.	.	PUNCT
ajbmeb-1782	113	1	халқаро	халқаро	PROPN
ajbmeb-1782	113	2	валюта	валюта	PROPN
ajbmeb-1782	113	3	бозори	бозори	NOUN
ajbmeb-1782	113	4	ва	ва	ADP
ajbmeb-1782	113	5	операцияларини	операцияларини	NOUN
ajbmeb-1782	113	6	амалга	амалга	NOUN
ajbmeb-1782	113	7	оширишнинг	оширишнинг	PROPN
ajbmeb-1782	113	8	назарий	назарий	NOUN
ajbmeb-1782	113	9	асослари	асослари	PROPN
ajbmeb-1782	113	10	//scholar	//scholar	PUNCT
ajbmeb-1782	113	11	.	.	PUNCT
ajbmeb-1782	114	1	–	–	PUNCT
ajbmeb-1782	114	2	2023	2023	NUM
ajbmeb-1782	114	3	.	.	PUNCT
ajbmeb-1782	115	1	–	–	PUNCT
ajbmeb-1782	115	2	т	т	X
ajbmeb-1782	115	3	.	.	NOUN
ajbmeb-1782	115	4	1	1	NUM
ajbmeb-1782	115	5	.	.	X
ajbmeb-1782	115	6	–	–	PUNCT
ajbmeb-1782	115	7	№	№	NOUN
ajbmeb-1782	115	8	.	.	PUNCT
ajbmeb-1782	116	1	13	13	NUM
ajbmeb-1782	116	2	.	.	PUNCT
ajbmeb-1782	116	3	–	–	PUNCT
ajbmeb-1782	116	4	с	с	NOUN
ajbmeb-1782	116	5	.	.	PROPN
ajbmeb-1782	116	6	66	66	NUM
ajbmeb-1782	116	7	-	-	SYM
ajbmeb-1782	116	8	72	72	NUM
ajbmeb-1782	116	9	.	.	PUNCT
ajbmeb-1782	117	1	9	9	NUM
ajbmeb-1782	117	2	.	.	PUNCT
ajbmeb-1782	118	1	yuldasheva	yuldasheva	PROPN
ajbmeb-1782	118	2	umida	umida	PROPN
ajbmeb-1782	118	3	asanaliyevna	asanaliyevna	VERB
ajbmeb-1782	118	4	.	.	PUNCT
ajbmeb-1782	119	1	(	(	PUNCT
ajbmeb-1782	119	2	2023	2023	NUM
ajbmeb-1782	119	3	)	)	PUNCT
ajbmeb-1782	119	4	.	.	PUNCT
ajbmeb-1782	120	1	theoretical	theoretical	ADJ
ajbmeb-1782	120	2	approaches	approach	NOUN
ajbmeb-1782	120	3	to	to	ADP
ajbmeb-1782	120	4	the	the	DET
ajbmeb-1782	120	5	concept	concept	NOUN
ajbmeb-1782	120	6	of	of	ADP
ajbmeb-1782	120	7	"	"	PUNCT
ajbmeb-1782	120	8	tax	tax	NOUN
ajbmeb-1782	120	9	potential	potential	NOUN
ajbmeb-1782	120	10	"	"	PUNCT
ajbmeb-1782	120	11	and	and	CCONJ
ajbmeb-1782	120	12	methods	method	NOUN
ajbmeb-1782	120	13	of	of	ADP
ajbmeb-1782	120	14	its	its	PRON
ajbmeb-1782	120	15	assessment	assessment	NOUN
ajbmeb-1782	120	16	.	.	PUNCT
ajbmeb-1782	121	1	european	european	ADJ
ajbmeb-1782	121	2	journal	journal	PROPN
ajbmeb-1782	121	3	of	of	ADP
ajbmeb-1782	121	4	emerging	emerge	VERB
ajbmeb-1782	121	5	technology	technology	NOUN
ajbmeb-1782	121	6	and	and	CCONJ
ajbmeb-1782	121	7	discoveries	discovery	NOUN
ajbmeb-1782	121	8	,	,	PUNCT
ajbmeb-1782	121	9	1(8	1(8	NUM
ajbmeb-1782	121	10	)	)	PUNCT
ajbmeb-1782	121	11	,	,	PUNCT
ajbmeb-1782	121	12	21–25	21–25	NUM
ajbmeb-1782	121	13	.	.	PUNCT
ajbmeb-1782	121	14	retrieved	retrieve	VERB
ajbmeb-1782	121	15	from	from	ADP
ajbmeb-1782	121	16	https://europeanscience.org/index.php/1/article/view/302	https://europeanscience.org/index.php/1/article/view/302	PROPN
ajbmeb-1782	121	17	10	10	NUM
ajbmeb-1782	121	18	.	.	PUNCT
ajbmeb-1782	122	1	yuldasheva	yuldasheva	PROPN
ajbmeb-1782	122	2	umida	umida	PROPN
ajbmeb-1782	122	3	asanaliyevna	asanaliyevna	VERB
ajbmeb-1782	122	4	.	.	PUNCT
ajbmeb-1782	123	1	(	(	PUNCT
ajbmeb-1782	123	2	2023	2023	NUM
ajbmeb-1782	123	3	)	)	PUNCT
ajbmeb-1782	123	4	.	.	PUNCT
ajbmeb-1782	124	1	tax	tax	NOUN
ajbmeb-1782	124	2	potential	potential	NOUN
ajbmeb-1782	124	3	as	as	ADP
ajbmeb-1782	124	4	an	an	DET
ajbmeb-1782	124	5	indicator	indicator	NOUN
ajbmeb-1782	124	6	of	of	ADP
ajbmeb-1782	124	7	sustainable	sustainable	ADJ
ajbmeb-1782	124	8	development	development	NOUN
ajbmeb-1782	124	9	of	of	ADP
ajbmeb-1782	124	10	the	the	DET
ajbmeb-1782	124	11	region	region	NOUN
ajbmeb-1782	124	12	.	.	PUNCT
ajbmeb-1782	125	1	european	european	PROPN
ajbmeb-1782	125	2	journal	journal	PROPN
ajbmeb-1782	125	3	of	of	ADP
ajbmeb-1782	125	4	emerging	emerge	VERB
ajbmeb-1782	125	5	technology	technology	NOUN
ajbmeb-1782	125	6	and	and	CCONJ
ajbmeb-1782	125	7	discoveries	discovery	NOUN
ajbmeb-1782	125	8	,	,	PUNCT
ajbmeb-1782	125	9	1(8	1(8	NUM
ajbmeb-1782	125	10	)	)	PUNCT
ajbmeb-1782	125	11	,	,	PUNCT
ajbmeb-1782	125	12	41–45	41–45	NUM
ajbmeb-1782	125	13	.	.	PUNCT
ajbmeb-1782	125	14	retrieved	retrieve	VERB
ajbmeb-1782	125	15	from	from	ADP
ajbmeb-1782	125	16	https://europeanscience.org/index.php/1/article/view/305	https://europeanscience.org/index.php/1/article/view/305	PROPN
ajbmeb-1782	125	17	11	11	NUM
ajbmeb-1782	125	18	.	.	PUNCT
ajbmeb-1782	126	1	yuldasheva	yuldasheva	PROPN
ajbmeb-1782	126	2	u.	u.	PROPN
ajbmeb-1782	126	3	a.	a.	PROPN
ajbmeb-1782	126	4	influence	influence	NOUN
ajbmeb-1782	126	5	of	of	ADP
ajbmeb-1782	126	6	tax	tax	NOUN
ajbmeb-1782	126	7	policy	policy	NOUN
ajbmeb-1782	126	8	on	on	ADP
ajbmeb-1782	126	9	the	the	DET
ajbmeb-1782	126	10	financial	financial	ADJ
ajbmeb-1782	126	11	condition	condition	NOUN
ajbmeb-1782	126	12	of	of	ADP
ajbmeb-1782	126	13	economic	economic	ADJ
ajbmeb-1782	126	14	entities	entity	NOUN
ajbmeb-1782	126	15	//экономика	//экономика	PUNCT
ajbmeb-1782	127	1	и	и	PROPN
ajbmeb-1782	127	2	социум	социум	PROPN
ajbmeb-1782	127	3	.	.	PUNCT
ajbmeb-1782	127	4	–	–	PUNCT
ajbmeb-1782	127	5	2019	2019	NUM
ajbmeb-1782	127	6	.	.	PUNCT
ajbmeb-1782	128	1	–	–	PUNCT
ajbmeb-1782	128	2	№	№	NOUN
ajbmeb-1782	128	3	.	.	NOUN
ajbmeb-1782	129	1	4	4	NUM
ajbmeb-1782	129	2	(	(	PUNCT
ajbmeb-1782	129	3	59	59	NUM
ajbmeb-1782	129	4	)	)	PUNCT
ajbmeb-1782	129	5	.	.	PUNCT
ajbmeb-1782	130	1	–	–	PUNCT
ajbmeb-1782	130	2	с	с	NOUN
ajbmeb-1782	130	3	.	.	PROPN
ajbmeb-1782	130	4	136	136	NUM
ajbmeb-1782	130	5	-	-	SYM
ajbmeb-1782	130	6	139	139	NUM
ajbmeb-1782	130	7	.	.	PUNCT
ajbmeb-1782	131	1	12	12	NUM
ajbmeb-1782	131	2	.	.	PUNCT
ajbmeb-1782	132	1	yuldasheva	yuldasheva	PROPN
ajbmeb-1782	132	2	u.	u.	PROPN
ajbmeb-1782	132	3	a.	a.	PROPN
ajbmeb-1782	132	4	the	the	DET
ajbmeb-1782	132	5	impact	impact	NOUN
ajbmeb-1782	132	6	of	of	ADP
ajbmeb-1782	132	7	the	the	DET
ajbmeb-1782	132	8	tax	tax	NOUN
ajbmeb-1782	132	9	burden	burden	NOUN
ajbmeb-1782	132	10	on	on	ADP
ajbmeb-1782	132	11	the	the	DET
ajbmeb-1782	132	12	financial	financial	ADJ
ajbmeb-1782	132	13	activities	activity	NOUN
ajbmeb-1782	132	14	of	of	ADP
ajbmeb-1782	132	15	business	business	NOUN
ajbmeb-1782	132	16	entities	entity	NOUN
ajbmeb-1782	132	17	//ilmiy	//ilmiy	PUNCT
ajbmeb-1782	132	18	tadqiqot	tadqiqot	PROPN
ajbmeb-1782	132	19	va	va	PROPN
ajbmeb-1782	132	20	innovatsiya	innovatsiya	PROPN
ajbmeb-1782	132	21	.	.	PUNCT
ajbmeb-1782	133	1	–	–	PUNCT
ajbmeb-1782	133	2	2022	2022	NUM
ajbmeb-1782	133	3	.	.	PUNCT
ajbmeb-1782	134	1	–	–	PUNCT
ajbmeb-1782	134	2	т	т	X
ajbmeb-1782	134	3	.	.	NOUN
ajbmeb-1782	134	4	1	1	NUM
ajbmeb-1782	134	5	.	.	X
ajbmeb-1782	134	6	–	–	PUNCT
ajbmeb-1782	134	7	№	№	NOUN
ajbmeb-1782	134	8	.	.	NOUN
ajbmeb-1782	135	1	1	1	NUM
ajbmeb-1782	135	2	.	.	X
ajbmeb-1782	135	3	–	–	PUNCT
ajbmeb-1782	135	4	с	с	NOUN
ajbmeb-1782	135	5	.	.	PUNCT
ajbmeb-1782	135	6	55	55	NUM
ajbmeb-1782	135	7	-	-	SYM
ajbmeb-1782	135	8	63	63	NUM
ajbmeb-1782	135	9	.	.	PUNCT
ajbmeb-1782	135	10	13	13	NUM
ajbmeb-1782	135	11	.	.	PUNCT
ajbmeb-1782	135	12	asanaliyevna	asanaliyevna	PROPN
ajbmeb-1782	135	13	y.	y.	PROPN
ajbmeb-1782	135	14	u.	u.	PROPN
ajbmeb-1782	135	15	tax	tax	NOUN
ajbmeb-1782	135	16	reform	reform	NOUN
ajbmeb-1782	135	17	of	of	ADP
ajbmeb-1782	135	18	2019	2019	NUM
ajbmeb-1782	135	19	in	in	ADP
ajbmeb-1782	135	20	uzbekistan	uzbekistan	PROPN
ajbmeb-1782	135	21	//international	//international	PROPN
ajbmeb-1782	135	22	journal	journal	PROPN
ajbmeb-1782	135	23	on	on	ADP
ajbmeb-1782	135	24	integrated	integrate	VERB
ajbmeb-1782	135	25	education	education	NOUN
ajbmeb-1782	135	26	.	.	PUNCT
ajbmeb-1782	136	1	–	–	PUNCT
ajbmeb-1782	136	2	2020	2020	NUM
ajbmeb-1782	136	3	.	.	PUNCT
ajbmeb-1782	137	1	–	–	PUNCT
ajbmeb-1782	137	2	т	т	X
ajbmeb-1782	137	3	.	.	NOUN
ajbmeb-1782	137	4	3	3	NUM
ajbmeb-1782	137	5	.	.	X
ajbmeb-1782	137	6	–	–	PUNCT
ajbmeb-1782	137	7	№	№	NOUN
ajbmeb-1782	137	8	.	.	PUNCT
ajbmeb-1782	138	1	10	10	NUM
ajbmeb-1782	138	2	.	.	PUNCT
ajbmeb-1782	138	3	–	–	PUNCT
ajbmeb-1782	138	4	с	с	NOUN
ajbmeb-1782	138	5	.	.	PUNCT
ajbmeb-1782	138	6	286	286	NUM
ajbmeb-1782	138	7	-	-	SYM
ajbmeb-1782	138	8	291	291	NUM
ajbmeb-1782	138	9	.	.	PUNCT
ajbmeb-1782	139	1	14	14	NUM
ajbmeb-1782	139	2	.	.	PUNCT
ajbmeb-1782	140	1	юлдашева	юлдашева	VERB
ajbmeb-1782	140	2	у	у	PROPN
ajbmeb-1782	140	3	.	.	PUNCT
ajbmeb-1782	140	4	а	а	PROPN
ajbmeb-1782	140	5	.	.	PUNCT
ajbmeb-1782	141	1	проблемы	проблемы	PROPN
ajbmeb-1782	141	2	учета	учета	PROPN
ajbmeb-1782	141	3	затрат	затрат	VERB
ajbmeb-1782	141	4	на	на	PROPN
ajbmeb-1782	141	5	производство	производство	PROPN
ajbmeb-1782	141	6	продукции	продукции	PROPN
ajbmeb-1782	141	7	(	(	PUNCT
ajbmeb-1782	141	8	работ	работ	PROPN
ajbmeb-1782	141	9	,	,	PUNCT
ajbmeb-1782	141	10	услуг	услуг	NOUN
ajbmeb-1782	141	11	)	)	PUNCT
ajbmeb-1782	141	12	в	в	PROPN
ajbmeb-1782	141	13	современных	современных	PROPN
ajbmeb-1782	141	14	условиях	условиях	PROPN
ajbmeb-1782	141	15	//научные	//научные	X
ajbmeb-1782	141	16	достижения	достижения	PROPN
ajbmeb-1782	141	17	и	и	PROPN
ajbmeb-1782	141	18	открытия	открытия	NOUN
ajbmeb-1782	141	19	современной	современной	PROPN
ajbmeb-1782	141	20	молодёжи	молодёжи	PROPN
ajbmeb-1782	141	21	:	:	PUNCT
ajbmeb-1782	141	22	актуальные	актуальные	NOUN
ajbmeb-1782	141	23	вопросы	вопросы	NOUN
ajbmeb-1782	141	24	и	и	PROPN
ajbmeb-1782	141	25	инновации	инновации	VERB
ajbmeb-1782	141	26	.	.	PUNCT
ajbmeb-1782	142	1	–	–	PUNCT
ajbmeb-1782	142	2	2017	2017	NUM
ajbmeb-1782	142	3	.	.	PUNCT
ajbmeb-1782	143	1	–	–	PUNCT
ajbmeb-1782	143	2	с	с	PROPN
ajbmeb-1782	143	3	.	.	PUNCT
ajbmeb-1782	144	1	172	172	NUM
ajbmeb-1782	144	2	-	-	SYM
ajbmeb-1782	144	3	174	174	NUM
ajbmeb-1782	144	4	.	.	PUNCT
ajbmeb-1782	145	1	15	15	NUM
ajbmeb-1782	145	2	.	.	PUNCT
ajbmeb-1782	145	3	asanaliyevna	asanaliyevna	PROPN
ajbmeb-1782	145	4	y.	y.	PROPN
ajbmeb-1782	145	5	u.	u.	PROPN
ajbmeb-1782	145	6	et	et	PROPN
ajbmeb-1782	145	7	al	al	PROPN
ajbmeb-1782	145	8	.	.	PUNCT
ajbmeb-1782	146	1	improving	improve	VERB
ajbmeb-1782	146	2	the	the	DET
ajbmeb-1782	146	3	identification	identification	NOUN
ajbmeb-1782	146	4	and	and	CCONJ
ajbmeb-1782	146	5	assessment	assessment	NOUN
ajbmeb-1782	146	6	of	of	ADP
ajbmeb-1782	146	7	the	the	DET
ajbmeb-1782	146	8	tax	tax	NOUN
ajbmeb-1782	146	9	potential	potential	NOUN
ajbmeb-1782	146	10	of	of	ADP
ajbmeb-1782	146	11	the	the	DET
ajbmeb-1782	146	12	regions	region	NOUN
ajbmeb-1782	146	13	//pedagogs	//pedagogs	SYM
ajbmeb-1782	146	14	jurnali	jurnali	PROPN
ajbmeb-1782	146	15	.	.	PUNCT
ajbmeb-1782	146	16	–	–	PUNCT
ajbmeb-1782	146	17	2022	2022	NUM
ajbmeb-1782	146	18	.	.	PUNCT
ajbmeb-1782	147	1	–	–	PUNCT
ajbmeb-1782	147	2	т	т	X
ajbmeb-1782	147	3	.	.	NOUN
ajbmeb-1782	147	4	5	5	NUM
ajbmeb-1782	147	5	.	.	X
ajbmeb-1782	147	6	–	–	PUNCT
ajbmeb-1782	147	7	№	№	NOUN
ajbmeb-1782	147	8	.	.	NOUN
ajbmeb-1782	148	1	1	1	NUM
ajbmeb-1782	148	2	.	.	X
ajbmeb-1782	148	3	–	–	PUNCT
ajbmeb-1782	148	4	с	с	NOUN
ajbmeb-1782	148	5	.	.	PUNCT
ajbmeb-1782	149	1	184	184	NUM
ajbmeb-1782	149	2	-	-	SYM
ajbmeb-1782	149	3	193	193	NUM
ajbmeb-1782	149	4	.	.	PUNCT
ajbmeb-1782	150	1	16	16	NUM
ajbmeb-1782	150	2	.	.	PUNCT
ajbmeb-1782	151	1	asanaliyevna	asanaliyevna	PROPN
ajbmeb-1782	151	2	y.	y.	PROPN
ajbmeb-1782	151	3	u.	u.	PROPN
ajbmeb-1782	151	4	et	et	PROPN
ajbmeb-1782	151	5	al	al	PROPN
ajbmeb-1782	151	6	.	.	PUNCT
ajbmeb-1782	152	1	improving	improve	VERB
ajbmeb-1782	152	2	the	the	DET
ajbmeb-1782	152	3	identification	identification	NOUN
ajbmeb-1782	152	4	and	and	CCONJ
ajbmeb-1782	152	5	assessment	assessment	NOUN
ajbmeb-1782	152	6	of	of	ADP
ajbmeb-1782	152	7	the	the	DET
ajbmeb-1782	152	8	tax	tax	NOUN
ajbmeb-1782	152	9	potential	potential	NOUN
ajbmeb-1782	152	10	of	of	ADP
ajbmeb-1782	152	11	the	the	DET
ajbmeb-1782	152	12	regions	region	NOUN
ajbmeb-1782	152	13	//pedagogs	//pedagogs	SYM
ajbmeb-1782	152	14	jurnali	jurnali	PROPN
ajbmeb-1782	152	15	.	.	PUNCT
ajbmeb-1782	152	16	–	–	PUNCT
ajbmeb-1782	152	17	2022	2022	NUM
ajbmeb-1782	152	18	.	.	PUNCT
ajbmeb-1782	153	1	–	–	PUNCT
ajbmeb-1782	153	2	т	т	X
ajbmeb-1782	153	3	.	.	NOUN
ajbmeb-1782	153	4	5	5	NUM
ajbmeb-1782	153	5	.	.	X
ajbmeb-1782	153	6	–	–	PUNCT
ajbmeb-1782	153	7	№	№	NOUN
ajbmeb-1782	153	8	.	.	NOUN
ajbmeb-1782	154	1	1	1	NUM
ajbmeb-1782	154	2	.	.	X
ajbmeb-1782	154	3	–	–	PUNCT
ajbmeb-1782	154	4	с	с	NOUN
ajbmeb-1782	154	5	.	.	PUNCT
ajbmeb-1782	155	1	184	184	NUM
ajbmeb-1782	155	2	-	-	SYM
ajbmeb-1782	155	3	193	193	NUM
ajbmeb-1782	155	4	.	.	PUNCT
ajbmeb-1782	156	1	https://www.americanjournal.org/index.php/ajbmeb/article/view/611	https://www.americanjournal.org/index.php/ajbmeb/article/view/611	NOUN
ajbmeb-1782	157	1	https://intentresearch.org/index.php/irsj/article/view/96	https://intentresearch.org/index.php/irsj/article/view/96	ADV
ajbmeb-1782	157	2	https://europeanscience.org/index.php/1/article/view/302	https://europeanscience.org/index.php/1/article/view/302	NOUN
ajbmeb-1782	157	3	https://europeanscience.org/index.php/1/article/view/305	https://europeanscience.org/index.php/1/article/view/305	NOUN