id	sid	tid	token	lemma	pos
ajbmeb-2857	1	1	american	american	PROPN
ajbmeb-2857	1	2	journal	journal	PROPN
ajbmeb-2857	1	3	of	of	ADP
ajbmeb-2857	1	4	business	business	NOUN
ajbmeb-2857	1	5	management	management	NOUN
ajbmeb-2857	1	6	,	,	PUNCT
ajbmeb-2857	1	7	economics	economic	NOUN
ajbmeb-2857	1	8	and	and	CCONJ
ajbmeb-2857	1	9	banking	banking	NOUN
ajbmeb-2857	1	10	issn	issn	PROPN
ajbmeb-2857	1	11	(	(	PUNCT
ajbmeb-2857	1	12	e	e	NOUN
ajbmeb-2857	1	13	):	):	PUNCT
ajbmeb-2857	1	14	2832	2832	NUM
ajbmeb-2857	1	15	-	-	SYM
ajbmeb-2857	1	16	8078	8078	NUM
ajbmeb-2857	1	17	volume	volume	NOUN
ajbmeb-2857	1	18	35	35	NUM
ajbmeb-2857	1	19	,	,	PUNCT
ajbmeb-2857	1	20	april	april	PROPN
ajbmeb-2857	1	21	2025	2025	NUM
ajbmeb-2857	1	22	p	p	NOUN
ajbmeb-2857	2	1	a	a	DET
ajbmeb-2857	2	2	g	g	NOUN
ajbmeb-2857	2	3	e	e	NOUN
ajbmeb-2857	2	4	|	|	ADV
ajbmeb-2857	2	5	65	65	NUM
ajbmeb-2857	2	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2857	2	7	the	the	DET
ajbmeb-2857	2	8	socio	socio	NOUN
ajbmeb-2857	2	9	-	-	PUNCT
ajbmeb-2857	2	10	economic	economic	ADJ
ajbmeb-2857	2	11	essence	essence	NOUN
ajbmeb-2857	2	12	and	and	CCONJ
ajbmeb-2857	2	13	significance	significance	NOUN
ajbmeb-2857	2	14	of	of	ADP
ajbmeb-2857	2	15	tax	tax	NOUN
ajbmeb-2857	2	16	administration	administration	NOUN
ajbmeb-2857	2	17	in	in	ADP
ajbmeb-2857	2	18	tax	tax	NOUN
ajbmeb-2857	2	19	policy	policy	NOUN
ajbmeb-2857	2	20	sharopov	sharopov	PROPN
ajbmeb-2857	2	21	dilshodjon	dilshodjon	PROPN
ajbmeb-2857	2	22	rakhmatullayevich	rakhmatullayevich	PROPN
ajbmeb-2857	2	23	independent	independent	ADJ
ajbmeb-2857	2	24	researcher	researcher	NOUN
ajbmeb-2857	2	25	at	at	ADP
ajbmeb-2857	2	26	tashkent	tashkent	PROPN
ajbmeb-2857	2	27	state	state	PROPN
ajbmeb-2857	2	28	university	university	PROPN
ajbmeb-2857	2	29	of	of	ADP
ajbmeb-2857	2	30	economics	economics	PROPN
ajbmeb-2857	2	31	a	a	DET
ajbmeb-2857	2	32	b	b	PROPN
ajbmeb-2857	2	33	s	s	ADP
ajbmeb-2857	2	34	t	t	PROPN
ajbmeb-2857	2	35	r	r	NOUN
ajbmeb-2857	2	36	a	a	DET
ajbmeb-2857	2	37	c	c	NOUN
ajbmeb-2857	2	38	t	t	NOUN
ajbmeb-2857	2	39	k	k	X
ajbmeb-2857	2	40	e	e	PROPN
ajbmeb-2857	2	41	y	y	PROPN
ajbmeb-2857	2	42	w	w	NOUN
ajbmeb-2857	3	1	o	o	NOUN
ajbmeb-2857	3	2	r	r	NOUN
ajbmeb-2857	3	3	d	d	X
ajbmeb-2857	3	4	s	s	VERB
ajbmeb-2857	3	5	this	this	DET
ajbmeb-2857	3	6	article	article	NOUN
ajbmeb-2857	3	7	analyzes	analyze	VERB
ajbmeb-2857	3	8	the	the	DET
ajbmeb-2857	3	9	socio	socio	NOUN
ajbmeb-2857	3	10	-	-	PUNCT
ajbmeb-2857	3	11	economic	economic	ADJ
ajbmeb-2857	3	12	essence	essence	NOUN
ajbmeb-2857	3	13	and	and	CCONJ
ajbmeb-2857	3	14	significance	significance	NOUN
ajbmeb-2857	3	15	of	of	ADP
ajbmeb-2857	3	16	tax	tax	NOUN
ajbmeb-2857	3	17	administration	administration	NOUN
ajbmeb-2857	3	18	in	in	ADP
ajbmeb-2857	3	19	tax	tax	NOUN
ajbmeb-2857	3	20	policy	policy	NOUN
ajbmeb-2857	3	21	.	.	PUNCT
ajbmeb-2857	4	1	it	it	PRON
ajbmeb-2857	4	2	also	also	ADV
ajbmeb-2857	4	3	discusses	discuss	VERB
ajbmeb-2857	4	4	the	the	DET
ajbmeb-2857	4	5	advanced	advanced	ADJ
ajbmeb-2857	4	6	experiences	experience	NOUN
ajbmeb-2857	4	7	of	of	ADP
ajbmeb-2857	4	8	foreign	foreign	ADJ
ajbmeb-2857	4	9	countries	country	NOUN
ajbmeb-2857	4	10	,	,	PUNCT
ajbmeb-2857	4	11	their	their	PRON
ajbmeb-2857	4	12	shortcomings	shortcoming	NOUN
ajbmeb-2857	4	13	and	and	CCONJ
ajbmeb-2857	4	14	achievements	achievement	NOUN
ajbmeb-2857	4	15	in	in	ADP
ajbmeb-2857	4	16	improving	improve	VERB
ajbmeb-2857	4	17	the	the	DET
ajbmeb-2857	4	18	tax	tax	NOUN
ajbmeb-2857	4	19	system	system	NOUN
ajbmeb-2857	4	20	.	.	PUNCT
ajbmeb-2857	5	1	the	the	DET
ajbmeb-2857	5	2	article	article	NOUN
ajbmeb-2857	5	3	primarily	primarily	ADV
ajbmeb-2857	5	4	focuses	focus	VERB
ajbmeb-2857	5	5	on	on	ADP
ajbmeb-2857	5	6	enhancing	enhance	VERB
ajbmeb-2857	5	7	tax	tax	NOUN
ajbmeb-2857	5	8	administration	administration	NOUN
ajbmeb-2857	5	9	and	and	CCONJ
ajbmeb-2857	5	10	includes	include	VERB
ajbmeb-2857	5	11	analysis	analysis	NOUN
ajbmeb-2857	5	12	based	base	VERB
ajbmeb-2857	5	13	on	on	ADP
ajbmeb-2857	5	14	the	the	DET
ajbmeb-2857	5	15	opinions	opinion	NOUN
ajbmeb-2857	5	16	and	and	CCONJ
ajbmeb-2857	5	17	views	view	NOUN
ajbmeb-2857	5	18	of	of	ADP
ajbmeb-2857	5	19	economists	economist	NOUN
ajbmeb-2857	5	20	in	in	ADP
ajbmeb-2857	5	21	this	this	DET
ajbmeb-2857	5	22	field	field	NOUN
ajbmeb-2857	5	23	.	.	PUNCT
ajbmeb-2857	6	1	tax	tax	NOUN
ajbmeb-2857	6	2	administration	administration	PROPN
ajbmeb-2857	6	3	,	,	PUNCT
ajbmeb-2857	6	4	taxpayers	taxpayer	NOUN
ajbmeb-2857	6	5	,	,	PUNCT
ajbmeb-2857	6	6	tax	tax	NOUN
ajbmeb-2857	6	7	policy	policy	NOUN
ajbmeb-2857	6	8	,	,	PUNCT
ajbmeb-2857	6	9	tax	tax	NOUN
ajbmeb-2857	6	10	burden	burden	NOUN
ajbmeb-2857	6	11	,	,	PUNCT
ajbmeb-2857	6	12	tax	tax	NOUN
ajbmeb-2857	6	13	consultants	consultant	NOUN
ajbmeb-2857	6	14	,	,	PUNCT
ajbmeb-2857	6	15	property	property	NOUN
ajbmeb-2857	6	16	taxes	taxis	NOUN
ajbmeb-2857	6	17	.	.	PUNCT
ajbmeb-2857	7	1	introduction	introduction	NOUN
ajbmeb-2857	7	2	in	in	ADP
ajbmeb-2857	7	3	international	international	ADJ
ajbmeb-2857	7	4	practice	practice	NOUN
ajbmeb-2857	7	5	,	,	PUNCT
ajbmeb-2857	7	6	the	the	DET
ajbmeb-2857	7	7	budget	budget	NOUN
ajbmeb-2857	7	8	systems	system	NOUN
ajbmeb-2857	7	9	of	of	ADP
ajbmeb-2857	7	10	countries	country	NOUN
ajbmeb-2857	7	11	are	be	AUX
ajbmeb-2857	7	12	shaped	shape	VERB
ajbmeb-2857	7	13	by	by	ADP
ajbmeb-2857	7	14	the	the	DET
ajbmeb-2857	7	15	organizational	organizational	ADJ
ajbmeb-2857	7	16	structure	structure	NOUN
ajbmeb-2857	7	17	of	of	ADP
ajbmeb-2857	7	18	statehood	statehood	NOUN
ajbmeb-2857	7	19	.	.	PUNCT
ajbmeb-2857	8	1	in	in	ADP
ajbmeb-2857	8	2	unitary	unitary	ADJ
ajbmeb-2857	8	3	states	state	NOUN
ajbmeb-2857	8	4	,	,	PUNCT
ajbmeb-2857	8	5	the	the	DET
ajbmeb-2857	8	6	budget	budget	NOUN
ajbmeb-2857	8	7	system	system	NOUN
ajbmeb-2857	8	8	consists	consist	VERB
ajbmeb-2857	8	9	of	of	ADP
ajbmeb-2857	8	10	two	two	NUM
ajbmeb-2857	8	11	levels	level	NOUN
ajbmeb-2857	8	12	(	(	PUNCT
ajbmeb-2857	8	13	central	central	ADJ
ajbmeb-2857	8	14	and	and	CCONJ
ajbmeb-2857	8	15	local	local	ADJ
ajbmeb-2857	8	16	budgets	budget	NOUN
ajbmeb-2857	8	17	)	)	PUNCT
ajbmeb-2857	8	18	,	,	PUNCT
ajbmeb-2857	8	19	while	while	SCONJ
ajbmeb-2857	8	20	in	in	ADP
ajbmeb-2857	8	21	federal	federal	ADJ
ajbmeb-2857	8	22	states	state	NOUN
ajbmeb-2857	8	23	,	,	PUNCT
ajbmeb-2857	8	24	it	it	PRON
ajbmeb-2857	8	25	consists	consist	VERB
ajbmeb-2857	8	26	of	of	ADP
ajbmeb-2857	8	27	three	three	NUM
ajbmeb-2857	8	28	levels	level	NOUN
ajbmeb-2857	8	29	(	(	PUNCT
ajbmeb-2857	8	30	federal	federal	ADJ
ajbmeb-2857	8	31	,	,	PUNCT
ajbmeb-2857	8	32	regional	regional	ADJ
ajbmeb-2857	8	33	,	,	PUNCT
ajbmeb-2857	8	34	and	and	CCONJ
ajbmeb-2857	8	35	local	local	ADJ
ajbmeb-2857	8	36	budgets	budget	NOUN
ajbmeb-2857	8	37	)	)	PUNCT
ajbmeb-2857	8	38	.	.	PUNCT
ajbmeb-2857	9	1	in	in	ADP
ajbmeb-2857	9	2	confederations	confederation	NOUN
ajbmeb-2857	9	3	,	,	PUNCT
ajbmeb-2857	9	4	however	however	ADV
ajbmeb-2857	9	5	,	,	PUNCT
ajbmeb-2857	9	6	regional	regional	ADJ
ajbmeb-2857	9	7	autonomy	autonomy	NOUN
ajbmeb-2857	9	8	in	in	ADP
ajbmeb-2857	9	9	the	the	DET
ajbmeb-2857	9	10	budget	budget	NOUN
ajbmeb-2857	9	11	system	system	NOUN
ajbmeb-2857	9	12	is	be	AUX
ajbmeb-2857	9	13	extremely	extremely	ADV
ajbmeb-2857	9	14	high	high	ADJ
ajbmeb-2857	9	15	,	,	PUNCT
ajbmeb-2857	9	16	the	the	DET
ajbmeb-2857	9	17	central	central	ADJ
ajbmeb-2857	9	18	budget	budget	NOUN
ajbmeb-2857	9	19	is	be	AUX
ajbmeb-2857	9	20	almost	almost	ADV
ajbmeb-2857	9	21	nonexistent	nonexistent	ADJ
ajbmeb-2857	9	22	or	or	CCONJ
ajbmeb-2857	9	23	very	very	ADV
ajbmeb-2857	9	24	limited	limited	ADJ
ajbmeb-2857	9	25	,	,	PUNCT
ajbmeb-2857	9	26	and	and	CCONJ
ajbmeb-2857	9	27	the	the	DET
ajbmeb-2857	9	28	main	main	ADJ
ajbmeb-2857	9	29	financial	financial	ADJ
ajbmeb-2857	9	30	resources	resource	NOUN
ajbmeb-2857	9	31	of	of	ADP
ajbmeb-2857	9	32	the	the	DET
ajbmeb-2857	9	33	state	state	NOUN
ajbmeb-2857	9	34	are	be	AUX
ajbmeb-2857	9	35	controlled	control	VERB
ajbmeb-2857	9	36	by	by	ADP
ajbmeb-2857	9	37	the	the	DET
ajbmeb-2857	9	38	regions	region	NOUN
ajbmeb-2857	9	39	.	.	PUNCT
ajbmeb-2857	10	1	taxes	taxis	NOUN
ajbmeb-2857	10	2	are	be	AUX
ajbmeb-2857	10	3	distributed	distribute	VERB
ajbmeb-2857	10	4	among	among	ADP
ajbmeb-2857	10	5	the	the	DET
ajbmeb-2857	10	6	state	state	NOUN
ajbmeb-2857	10	7	(	(	PUNCT
ajbmeb-2857	10	8	federal	federal	ADJ
ajbmeb-2857	10	9	)	)	PUNCT
ajbmeb-2857	10	10	,	,	PUNCT
ajbmeb-2857	10	11	regional	regional	ADJ
ajbmeb-2857	10	12	(	(	PUNCT
ajbmeb-2857	10	13	state	state	NOUN
ajbmeb-2857	10	14	)	)	PUNCT
ajbmeb-2857	10	15	,	,	PUNCT
ajbmeb-2857	10	16	and	and	CCONJ
ajbmeb-2857	10	17	local	local	ADJ
ajbmeb-2857	10	18	(	(	PUNCT
ajbmeb-2857	10	19	municipal	municipal	ADJ
ajbmeb-2857	10	20	)	)	PUNCT
ajbmeb-2857	10	21	budgets	budget	NOUN
ajbmeb-2857	10	22	.	.	PUNCT
ajbmeb-2857	11	1	in	in	ADP
ajbmeb-2857	11	2	economically	economically	ADV
ajbmeb-2857	11	3	developed	develop	VERB
ajbmeb-2857	11	4	countries	country	NOUN
ajbmeb-2857	11	5	,	,	PUNCT
ajbmeb-2857	11	6	taxes	taxis	NOUN
ajbmeb-2857	11	7	collected	collect	VERB
ajbmeb-2857	11	8	from	from	ADP
ajbmeb-2857	11	9	land	land	NOUN
ajbmeb-2857	11	10	,	,	PUNCT
ajbmeb-2857	11	11	property	property	NOUN
ajbmeb-2857	11	12	,	,	PUNCT
ajbmeb-2857	11	13	and	and	CCONJ
ajbmeb-2857	11	14	real	real	ADJ
ajbmeb-2857	11	15	estate	estate	NOUN
ajbmeb-2857	11	16	constitute	constitute	VERB
ajbmeb-2857	11	17	the	the	DET
ajbmeb-2857	11	18	main	main	ADJ
ajbmeb-2857	11	19	portion	portion	NOUN
ajbmeb-2857	11	20	of	of	ADP
ajbmeb-2857	11	21	state	state	NOUN
ajbmeb-2857	11	22	budget	budget	NOUN
ajbmeb-2857	11	23	revenues	revenue	NOUN
ajbmeb-2857	11	24	.	.	PUNCT
ajbmeb-2857	12	1	in	in	ADP
ajbmeb-2857	12	2	the	the	DET
ajbmeb-2857	12	3	38	38	NUM
ajbmeb-2857	12	4	member	member	NOUN
ajbmeb-2857	12	5	countries	country	NOUN
ajbmeb-2857	12	6	of	of	ADP
ajbmeb-2857	12	7	the	the	DET
ajbmeb-2857	12	8	organisation	organisation	NOUN
ajbmeb-2857	12	9	for	for	ADP
ajbmeb-2857	12	10	economic	economic	ADJ
ajbmeb-2857	12	11	co	co	NOUN
ajbmeb-2857	12	12	-	-	NOUN
ajbmeb-2857	12	13	operation	operation	NOUN
ajbmeb-2857	12	14	and	and	CCONJ
ajbmeb-2857	12	15	development	development	NOUN
ajbmeb-2857	12	16	(	(	PUNCT
ajbmeb-2857	12	17	oecd	oecd	PROPN
ajbmeb-2857	12	18	)	)	PUNCT
ajbmeb-2857	12	19	,	,	PUNCT
ajbmeb-2857	12	20	these	these	DET
ajbmeb-2857	12	21	taxes	taxis	NOUN
ajbmeb-2857	12	22	account	account	VERB
ajbmeb-2857	12	23	for	for	ADP
ajbmeb-2857	12	24	0.9–1	0.9–1	ADJ
ajbmeb-2857	12	25	%	%	NOUN
ajbmeb-2857	12	26	of	of	ADP
ajbmeb-2857	12	27	gdp	gdp	NOUN
ajbmeb-2857	12	28	and	and	CCONJ
ajbmeb-2857	12	29	comprise	comprise	VERB
ajbmeb-2857	12	30	2.5	2.5	NUM
ajbmeb-2857	12	31	–	–	PUNCT
ajbmeb-2857	12	32	10	10	NUM
ajbmeb-2857	12	33	%	%	NOUN
ajbmeb-2857	12	34	of	of	ADP
ajbmeb-2857	12	35	total	total	ADJ
ajbmeb-2857	12	36	tax	tax	NOUN
ajbmeb-2857	12	37	revenues	revenue	NOUN
ajbmeb-2857	12	38	.	.	PUNCT
ajbmeb-2857	13	1	property	property	NOUN
ajbmeb-2857	13	2	taxes	taxis	NOUN
ajbmeb-2857	13	3	are	be	AUX
ajbmeb-2857	13	4	implemented	implement	VERB
ajbmeb-2857	13	5	in	in	ADP
ajbmeb-2857	13	6	more	more	ADJ
ajbmeb-2857	13	7	than	than	ADP
ajbmeb-2857	13	8	130	130	NUM
ajbmeb-2857	13	9	countries	country	NOUN
ajbmeb-2857	13	10	around	around	ADP
ajbmeb-2857	13	11	the	the	DET
ajbmeb-2857	13	12	world	world	NOUN
ajbmeb-2857	13	13	and	and	CCONJ
ajbmeb-2857	13	14	are	be	AUX
ajbmeb-2857	13	15	considered	consider	VERB
ajbmeb-2857	13	16	a	a	DET
ajbmeb-2857	13	17	crucial	crucial	ADJ
ajbmeb-2857	13	18	factor	factor	NOUN
ajbmeb-2857	13	19	in	in	ADP
ajbmeb-2857	13	20	forming	form	VERB
ajbmeb-2857	13	21	local	local	ADJ
ajbmeb-2857	13	22	budget	budget	NOUN
ajbmeb-2857	13	23	revenues	revenue	NOUN
ajbmeb-2857	13	24	.	.	PUNCT
ajbmeb-2857	14	1	to	to	PART
ajbmeb-2857	14	2	ensure	ensure	VERB
ajbmeb-2857	14	3	efficient	efficient	ADJ
ajbmeb-2857	14	4	use	use	NOUN
ajbmeb-2857	14	5	of	of	ADP
ajbmeb-2857	14	6	property	property	NOUN
ajbmeb-2857	14	7	by	by	ADP
ajbmeb-2857	14	8	owners	owner	NOUN
ajbmeb-2857	14	9	,	,	PUNCT
ajbmeb-2857	14	10	various	various	ADJ
ajbmeb-2857	14	11	impactful	impactful	ADJ
ajbmeb-2857	14	12	measures	measure	NOUN
ajbmeb-2857	14	13	are	be	AUX
ajbmeb-2857	14	14	being	be	AUX
ajbmeb-2857	14	15	implemented	implement	VERB
ajbmeb-2857	14	16	to	to	PART
ajbmeb-2857	14	17	increase	increase	VERB
ajbmeb-2857	14	18	the	the	DET
ajbmeb-2857	14	19	share	share	NOUN
ajbmeb-2857	14	20	of	of	ADP
ajbmeb-2857	14	21	property	property	NOUN
ajbmeb-2857	14	22	tax	tax	NOUN
ajbmeb-2857	14	23	revenues	revenue	NOUN
ajbmeb-2857	14	24	within	within	ADP
ajbmeb-2857	14	25	local	local	ADJ
ajbmeb-2857	14	26	budgets	budget	NOUN
ajbmeb-2857	14	27	.	.	PUNCT
ajbmeb-2857	15	1	for	for	ADP
ajbmeb-2857	15	2	example	example	NOUN
ajbmeb-2857	15	3	,	,	PUNCT
ajbmeb-2857	15	4	property	property	NOUN
ajbmeb-2857	15	5	taxes	taxis	NOUN
ajbmeb-2857	15	6	constitute	constitute	VERB
ajbmeb-2857	15	7	40	40	NUM
ajbmeb-2857	15	8	%	%	NOUN
ajbmeb-2857	15	9	of	of	ADP
ajbmeb-2857	15	10	local	local	ADJ
ajbmeb-2857	15	11	budget	budget	NOUN
ajbmeb-2857	15	12	revenues	revenue	NOUN
ajbmeb-2857	15	13	in	in	ADP
ajbmeb-2857	15	14	canada	canada	PROPN
ajbmeb-2857	15	15	,	,	PUNCT
ajbmeb-2857	15	16	30	30	NUM
ajbmeb-2857	15	17	%	%	NOUN
ajbmeb-2857	15	18	in	in	ADP
ajbmeb-2857	15	19	the	the	DET
ajbmeb-2857	15	20	united	united	ADJ
ajbmeb-2857	15	21	kingdom	kingdom	PROPN
ajbmeb-2857	15	22	,	,	PUNCT
ajbmeb-2857	15	23	and	and	CCONJ
ajbmeb-2857	15	24	20	20	NUM
ajbmeb-2857	15	25	%	%	NOUN
ajbmeb-2857	15	26	in	in	ADP
ajbmeb-2857	15	27	france	france	PROPN
ajbmeb-2857	15	28	.	.	PUNCT
ajbmeb-2857	16	1	in	in	ADP
ajbmeb-2857	16	2	countries	country	NOUN
ajbmeb-2857	16	3	like	like	ADP
ajbmeb-2857	16	4	france	france	PROPN
ajbmeb-2857	16	5	,	,	PUNCT
ajbmeb-2857	16	6	sweden	sweden	PROPN
ajbmeb-2857	16	7	,	,	PUNCT
ajbmeb-2857	16	8	and	and	CCONJ
ajbmeb-2857	16	9	the	the	DET
ajbmeb-2857	16	10	united	united	PROPN
ajbmeb-2857	16	11	states	states	PROPN
ajbmeb-2857	16	12	,	,	PUNCT
ajbmeb-2857	16	13	property	property	NOUN
ajbmeb-2857	16	14	taxes	taxis	NOUN
ajbmeb-2857	16	15	serve	serve	VERB
ajbmeb-2857	16	16	as	as	ADP
ajbmeb-2857	16	17	a	a	DET
ajbmeb-2857	16	18	primary	primary	ADJ
ajbmeb-2857	16	19	source	source	NOUN
ajbmeb-2857	16	20	of	of	ADP
ajbmeb-2857	16	21	income	income	NOUN
ajbmeb-2857	16	22	for	for	ADP
ajbmeb-2857	16	23	local	local	ADJ
ajbmeb-2857	16	24	budgets	budget	NOUN
ajbmeb-2857	16	25	,	,	PUNCT
ajbmeb-2857	16	26	with	with	ADP
ajbmeb-2857	16	27	a	a	DET
ajbmeb-2857	16	28	particular	particular	ADJ
ajbmeb-2857	16	29	emphasis	emphasis	NOUN
ajbmeb-2857	16	30	on	on	ADP
ajbmeb-2857	16	31	taxing	tax	VERB
ajbmeb-2857	16	32	real	real	ADJ
ajbmeb-2857	16	33	estate	estate	NOUN
ajbmeb-2857	16	34	.	.	PUNCT
ajbmeb-2857	17	1	meanwhile	meanwhile	ADV
ajbmeb-2857	17	2	,	,	PUNCT
ajbmeb-2857	17	3	countries	country	NOUN
ajbmeb-2857	17	4	such	such	ADJ
ajbmeb-2857	17	5	as	as	ADP
ajbmeb-2857	17	6	germany	germany	PROPN
ajbmeb-2857	17	7	,	,	PUNCT
ajbmeb-2857	17	8	canada	canada	PROPN
ajbmeb-2857	17	9	,	,	PUNCT
ajbmeb-2857	17	10	the	the	DET
ajbmeb-2857	17	11	netherlands	netherlands	PROPN
ajbmeb-2857	17	12	,	,	PUNCT
ajbmeb-2857	17	13	and	and	CCONJ
ajbmeb-2857	17	14	denmark	denmark	NOUN
ajbmeb-2857	17	15	prioritize	prioritize	VERB
ajbmeb-2857	17	16	the	the	DET
ajbmeb-2857	17	17	effective	effective	ADJ
ajbmeb-2857	17	18	taxation	taxation	NOUN
ajbmeb-2857	17	19	of	of	ADP
ajbmeb-2857	17	20	land	land	NOUN
ajbmeb-2857	17	21	.	.	PUNCT
ajbmeb-2857	18	1	one	one	NUM
ajbmeb-2857	18	2	of	of	ADP
ajbmeb-2857	18	3	the	the	DET
ajbmeb-2857	18	4	main	main	ADJ
ajbmeb-2857	18	5	objectives	objective	NOUN
ajbmeb-2857	18	6	of	of	ADP
ajbmeb-2857	18	7	the	the	DET
ajbmeb-2857	18	8	tax	tax	NOUN
ajbmeb-2857	18	9	system	system	NOUN
ajbmeb-2857	18	10	is	be	AUX
ajbmeb-2857	18	11	to	to	PART
ajbmeb-2857	18	12	ensure	ensure	VERB
ajbmeb-2857	18	13	that	that	SCONJ
ajbmeb-2857	18	14	all	all	DET
ajbmeb-2857	18	15	taxpayers	taxpayer	NOUN
ajbmeb-2857	18	16	with	with	ADP
ajbmeb-2857	18	17	tax	tax	NOUN
ajbmeb-2857	18	18	obligations	obligation	NOUN
ajbmeb-2857	18	19	pay	pay	VERB
ajbmeb-2857	18	20	their	their	PRON
ajbmeb-2857	18	21	taxes	taxis	NOUN
ajbmeb-2857	18	22	and	and	CCONJ
ajbmeb-2857	18	23	other	other	ADJ
ajbmeb-2857	18	24	mandatory	mandatory	ADJ
ajbmeb-2857	18	25	payments	payment	NOUN
ajbmeb-2857	18	26	to	to	ADP
ajbmeb-2857	18	27	the	the	DET
ajbmeb-2857	18	28	state	state	NOUN
ajbmeb-2857	18	29	budget	budget	NOUN
ajbmeb-2857	18	30	in	in	ADP
ajbmeb-2857	18	31	full	full	ADJ
ajbmeb-2857	18	32	and	and	CCONJ
ajbmeb-2857	18	33	on	on	ADP
ajbmeb-2857	18	34	time	time	NOUN
ajbmeb-2857	18	35	.	.	PUNCT
ajbmeb-2857	19	1	fulfilling	fulfil	VERB
ajbmeb-2857	19	2	this	this	DET
ajbmeb-2857	19	3	objective	objective	NOUN
ajbmeb-2857	19	4	is	be	AUX
ajbmeb-2857	19	5	largely	largely	ADV
ajbmeb-2857	19	6	dependent	dependent	ADJ
ajbmeb-2857	19	7	on	on	ADP
ajbmeb-2857	19	8	the	the	DET
ajbmeb-2857	19	9	tax	tax	NOUN
ajbmeb-2857	19	10	administration	administration	NOUN
ajbmeb-2857	19	11	system	system	NOUN
ajbmeb-2857	19	12	in	in	ADP
ajbmeb-2857	19	13	place	place	NOUN
ajbmeb-2857	19	14	and	and	CCONJ
ajbmeb-2857	19	15	its	its	PRON
ajbmeb-2857	19	16	effectiveness	effectiveness	NOUN
ajbmeb-2857	19	17	.	.	PUNCT
ajbmeb-2857	20	1	american	american	ADJ
ajbmeb-2857	20	2	journal	journal	PROPN
ajbmeb-2857	20	3	of	of	ADP
ajbmeb-2857	20	4	business	business	NOUN
ajbmeb-2857	20	5	management	management	NOUN
ajbmeb-2857	20	6	,	,	PUNCT
ajbmeb-2857	20	7	economics	economic	NOUN
ajbmeb-2857	20	8	and	and	CCONJ
ajbmeb-2857	20	9	banking	banking	NOUN
ajbmeb-2857	20	10	volume	volume	NOUN
ajbmeb-2857	20	11	35	35	NUM
ajbmeb-2857	20	12	april	april	PROPN
ajbmeb-2857	20	13	2025	2025	NUM
ajbmeb-2857	20	14	p	p	NOUN
ajbmeb-2857	20	15	a	a	DET
ajbmeb-2857	20	16	g	g	NOUN
ajbmeb-2857	20	17	e	e	NOUN
ajbmeb-2857	20	18	|	|	ADV
ajbmeb-2857	20	19	66	66	NUM
ajbmeb-2857	20	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2857	20	21	before	before	ADP
ajbmeb-2857	20	22	discussing	discuss	VERB
ajbmeb-2857	20	23	tax	tax	NOUN
ajbmeb-2857	20	24	administration	administration	NOUN
ajbmeb-2857	20	25	in	in	ADP
ajbmeb-2857	20	26	detail	detail	NOUN
ajbmeb-2857	20	27	,	,	PUNCT
ajbmeb-2857	20	28	it	it	PRON
ajbmeb-2857	20	29	is	be	AUX
ajbmeb-2857	20	30	essential	essential	ADJ
ajbmeb-2857	20	31	to	to	PART
ajbmeb-2857	20	32	first	first	ADV
ajbmeb-2857	20	33	examine	examine	VERB
ajbmeb-2857	20	34	tax	tax	NOUN
ajbmeb-2857	20	35	theory	theory	NOUN
ajbmeb-2857	20	36	and	and	CCONJ
ajbmeb-2857	20	37	principles	principle	NOUN
ajbmeb-2857	20	38	of	of	ADP
ajbmeb-2857	20	39	taxation	taxation	NOUN
ajbmeb-2857	20	40	,	,	PUNCT
ajbmeb-2857	20	41	as	as	SCONJ
ajbmeb-2857	20	42	tax	tax	NOUN
ajbmeb-2857	20	43	administration	administration	NOUN
ajbmeb-2857	20	44	is	be	AUX
ajbmeb-2857	20	45	an	an	DET
ajbmeb-2857	20	46	integral	integral	ADJ
ajbmeb-2857	20	47	part	part	NOUN
ajbmeb-2857	20	48	of	of	ADP
ajbmeb-2857	20	49	tax	tax	NOUN
ajbmeb-2857	20	50	policy	policy	NOUN
ajbmeb-2857	20	51	and	and	CCONJ
ajbmeb-2857	20	52	is	be	AUX
ajbmeb-2857	20	53	shaped	shape	VERB
ajbmeb-2857	20	54	based	base	VERB
ajbmeb-2857	20	55	on	on	ADP
ajbmeb-2857	20	56	those	those	DET
ajbmeb-2857	20	57	theoretical	theoretical	ADJ
ajbmeb-2857	20	58	foundations	foundation	NOUN
ajbmeb-2857	20	59	and	and	CCONJ
ajbmeb-2857	20	60	principles	principle	NOUN
ajbmeb-2857	20	61	.	.	PUNCT
ajbmeb-2857	21	1	taxes	taxis	NOUN
ajbmeb-2857	21	2	are	be	AUX
ajbmeb-2857	21	3	an	an	DET
ajbmeb-2857	21	4	objective	objective	ADJ
ajbmeb-2857	21	5	necessity	necessity	NOUN
ajbmeb-2857	21	6	for	for	ADP
ajbmeb-2857	21	7	the	the	DET
ajbmeb-2857	21	8	formation	formation	NOUN
ajbmeb-2857	21	9	and	and	CCONJ
ajbmeb-2857	21	10	functioning	functioning	NOUN
ajbmeb-2857	21	11	of	of	ADP
ajbmeb-2857	21	12	any	any	DET
ajbmeb-2857	21	13	state	state	NOUN
ajbmeb-2857	21	14	.	.	PUNCT
ajbmeb-2857	22	1	this	this	DET
ajbmeb-2857	22	2	necessity	necessity	NOUN
ajbmeb-2857	22	3	defines	define	VERB
ajbmeb-2857	22	4	their	their	PRON
ajbmeb-2857	22	5	essence	essence	NOUN
ajbmeb-2857	22	6	.	.	PUNCT
ajbmeb-2857	23	1	there	there	PRON
ajbmeb-2857	23	2	are	be	VERB
ajbmeb-2857	23	3	both	both	CCONJ
ajbmeb-2857	23	4	universal	universal	ADJ
ajbmeb-2857	23	5	and	and	CCONJ
ajbmeb-2857	23	6	specific	specific	ADJ
ajbmeb-2857	23	7	views	view	NOUN
ajbmeb-2857	23	8	on	on	ADP
ajbmeb-2857	23	9	the	the	DET
ajbmeb-2857	23	10	nature	nature	NOUN
ajbmeb-2857	23	11	of	of	ADP
ajbmeb-2857	23	12	taxes	taxis	NOUN
ajbmeb-2857	23	13	among	among	ADP
ajbmeb-2857	23	14	scholars	scholar	NOUN
ajbmeb-2857	23	15	worldwide	worldwide	ADV
ajbmeb-2857	23	16	,	,	PUNCT
ajbmeb-2857	23	17	including	include	VERB
ajbmeb-2857	23	18	those	those	PRON
ajbmeb-2857	23	19	in	in	ADP
ajbmeb-2857	23	20	our	our	PRON
ajbmeb-2857	23	21	country	country	NOUN
ajbmeb-2857	23	22	.	.	PUNCT
ajbmeb-2857	24	1	as	as	SCONJ
ajbmeb-2857	24	2	society	society	NOUN
ajbmeb-2857	24	3	continues	continue	VERB
ajbmeb-2857	24	4	to	to	PART
ajbmeb-2857	24	5	evolve	evolve	VERB
ajbmeb-2857	24	6	,	,	PUNCT
ajbmeb-2857	24	7	so	so	ADV
ajbmeb-2857	24	8	too	too	ADV
ajbmeb-2857	24	9	do	do	VERB
ajbmeb-2857	24	10	these	these	DET
ajbmeb-2857	24	11	perspectives	perspective	NOUN
ajbmeb-2857	24	12	.	.	PUNCT
ajbmeb-2857	25	1	in	in	ADP
ajbmeb-2857	25	2	essence	essence	NOUN
ajbmeb-2857	25	3	,	,	PUNCT
ajbmeb-2857	25	4	taxes	taxis	NOUN
ajbmeb-2857	25	5	are	be	AUX
ajbmeb-2857	25	6	obligatory	obligatory	ADJ
ajbmeb-2857	25	7	payments	payment	NOUN
ajbmeb-2857	25	8	set	set	VERB
ajbmeb-2857	25	9	at	at	ADP
ajbmeb-2857	25	10	defined	define	VERB
ajbmeb-2857	25	11	rates	rate	NOUN
ajbmeb-2857	25	12	that	that	PRON
ajbmeb-2857	25	13	are	be	AUX
ajbmeb-2857	25	14	collected	collect	VERB
ajbmeb-2857	25	15	without	without	ADP
ajbmeb-2857	25	16	granting	grant	VERB
ajbmeb-2857	25	17	direct	direct	ADJ
ajbmeb-2857	25	18	individual	individual	ADJ
ajbmeb-2857	25	19	benefits	benefit	NOUN
ajbmeb-2857	25	20	to	to	ADP
ajbmeb-2857	25	21	the	the	DET
ajbmeb-2857	25	22	payer	payer	NOUN
ajbmeb-2857	25	23	.	.	PUNCT
ajbmeb-2857	26	1	they	they	PRON
ajbmeb-2857	26	2	serve	serve	VERB
ajbmeb-2857	26	3	as	as	ADP
ajbmeb-2857	26	4	a	a	DET
ajbmeb-2857	26	5	financial	financial	ADJ
ajbmeb-2857	26	6	means	mean	NOUN
ajbmeb-2857	26	7	to	to	PART
ajbmeb-2857	26	8	support	support	VERB
ajbmeb-2857	26	9	the	the	DET
ajbmeb-2857	26	10	functioning	functioning	NOUN
ajbmeb-2857	26	11	of	of	ADP
ajbmeb-2857	26	12	state	state	NOUN
ajbmeb-2857	26	13	and	and	CCONJ
ajbmeb-2857	26	14	local	local	ADJ
ajbmeb-2857	26	15	governments	government	NOUN
ajbmeb-2857	26	16	and	and	CCONJ
ajbmeb-2857	26	17	to	to	PART
ajbmeb-2857	26	18	fulfill	fulfill	VERB
ajbmeb-2857	26	19	their	their	PRON
ajbmeb-2857	26	20	responsibilities	responsibility	NOUN
ajbmeb-2857	26	21	.	.	PUNCT
ajbmeb-2857	27	1	the	the	DET
ajbmeb-2857	27	2	viability	viability	NOUN
ajbmeb-2857	27	3	of	of	ADP
ajbmeb-2857	27	4	tax	tax	NOUN
ajbmeb-2857	27	5	policy	policy	NOUN
ajbmeb-2857	27	6	lies	lie	VERB
ajbmeb-2857	27	7	in	in	ADP
ajbmeb-2857	27	8	its	its	PRON
ajbmeb-2857	27	9	stability	stability	NOUN
ajbmeb-2857	27	10	,	,	PUNCT
ajbmeb-2857	27	11	effectiveness	effectiveness	NOUN
ajbmeb-2857	27	12	,	,	PUNCT
ajbmeb-2857	27	13	and	and	CCONJ
ajbmeb-2857	27	14	efficiency	efficiency	NOUN
ajbmeb-2857	27	15	.	.	PUNCT
ajbmeb-2857	28	1	in	in	ADP
ajbmeb-2857	28	2	turn	turn	NOUN
ajbmeb-2857	28	3	,	,	PUNCT
ajbmeb-2857	28	4	this	this	DET
ajbmeb-2857	28	5	viability	viability	NOUN
ajbmeb-2857	28	6	is	be	AUX
ajbmeb-2857	28	7	closely	closely	ADV
ajbmeb-2857	28	8	tied	tie	VERB
ajbmeb-2857	28	9	to	to	ADP
ajbmeb-2857	28	10	the	the	DET
ajbmeb-2857	28	11	tax	tax	NOUN
ajbmeb-2857	28	12	system	system	NOUN
ajbmeb-2857	28	13	and	and	CCONJ
ajbmeb-2857	28	14	the	the	DET
ajbmeb-2857	28	15	fundamental	fundamental	ADJ
ajbmeb-2857	28	16	principles	principle	NOUN
ajbmeb-2857	28	17	of	of	ADP
ajbmeb-2857	28	18	taxation	taxation	NOUN
ajbmeb-2857	28	19	.	.	PUNCT
ajbmeb-2857	29	1	therefore	therefore	ADV
ajbmeb-2857	29	2	,	,	PUNCT
ajbmeb-2857	29	3	it	it	PRON
ajbmeb-2857	29	4	is	be	AUX
ajbmeb-2857	29	5	appropriate	appropriate	ADJ
ajbmeb-2857	29	6	to	to	PART
ajbmeb-2857	29	7	begin	begin	VERB
ajbmeb-2857	29	8	by	by	ADP
ajbmeb-2857	29	9	reviewing	review	VERB
ajbmeb-2857	29	10	these	these	DET
ajbmeb-2857	29	11	basic	basic	ADJ
ajbmeb-2857	29	12	principles	principle	NOUN
ajbmeb-2857	29	13	before	before	ADP
ajbmeb-2857	29	14	delving	delve	VERB
ajbmeb-2857	29	15	deeper	deeply	ADV
ajbmeb-2857	29	16	into	into	ADP
ajbmeb-2857	29	17	the	the	DET
ajbmeb-2857	29	18	topic	topic	NOUN
ajbmeb-2857	29	19	.	.	PUNCT
ajbmeb-2857	30	1	the	the	DET
ajbmeb-2857	30	2	renowned	renowned	ADJ
ajbmeb-2857	30	3	english	english	PROPN
ajbmeb-2857	30	4	economist	economist	NOUN
ajbmeb-2857	30	5	adam	adam	PROPN
ajbmeb-2857	30	6	smith	smith	PROPN
ajbmeb-2857	30	7	,	,	PUNCT
ajbmeb-2857	30	8	who	who	PRON
ajbmeb-2857	30	9	made	make	VERB
ajbmeb-2857	30	10	a	a	DET
ajbmeb-2857	30	11	significant	significant	ADJ
ajbmeb-2857	30	12	contribution	contribution	NOUN
ajbmeb-2857	30	13	to	to	ADP
ajbmeb-2857	30	14	the	the	DET
ajbmeb-2857	30	15	theory	theory	NOUN
ajbmeb-2857	30	16	of	of	ADP
ajbmeb-2857	30	17	taxation	taxation	NOUN
ajbmeb-2857	30	18	,	,	PUNCT
ajbmeb-2857	30	19	elaborated	elaborate	VERB
ajbmeb-2857	30	20	on	on	ADP
ajbmeb-2857	30	21	four	four	NUM
ajbmeb-2857	30	22	fundamental	fundamental	ADJ
ajbmeb-2857	30	23	rules	rule	NOUN
ajbmeb-2857	30	24	that	that	PRON
ajbmeb-2857	30	25	must	must	AUX
ajbmeb-2857	30	26	be	be	AUX
ajbmeb-2857	30	27	observed	observe	VERB
ajbmeb-2857	30	28	in	in	ADP
ajbmeb-2857	30	29	tax	tax	NOUN
ajbmeb-2857	30	30	collection	collection	NOUN
ajbmeb-2857	30	31	.	.	PUNCT
ajbmeb-2857	31	1	these	these	DET
ajbmeb-2857	31	2	rules	rule	NOUN
ajbmeb-2857	31	3	,	,	PUNCT
ajbmeb-2857	31	4	widely	widely	ADV
ajbmeb-2857	31	5	referenced	reference	VERB
ajbmeb-2857	31	6	in	in	ADP
ajbmeb-2857	31	7	economic	economic	ADJ
ajbmeb-2857	31	8	literature	literature	NOUN
ajbmeb-2857	31	9	,	,	PUNCT
ajbmeb-2857	31	10	are	be	AUX
ajbmeb-2857	31	11	known	know	VERB
ajbmeb-2857	31	12	as	as	ADP
ajbmeb-2857	31	13	adam	adam	PROPN
ajbmeb-2857	31	14	smith	smith	PROPN
ajbmeb-2857	31	15	’s	’s	PART
ajbmeb-2857	31	16	principles	principle	NOUN
ajbmeb-2857	31	17	of	of	ADP
ajbmeb-2857	31	18	taxation	taxation	NOUN
ajbmeb-2857	31	19	:	:	PUNCT
ajbmeb-2857	31	20	equity	equity	NOUN
ajbmeb-2857	31	21	principle	principle	NOUN
ajbmeb-2857	31	22	–	–	PUNCT
ajbmeb-2857	31	23	all	all	DET
ajbmeb-2857	31	24	citizens	citizen	NOUN
ajbmeb-2857	31	25	of	of	ADP
ajbmeb-2857	31	26	a	a	DET
ajbmeb-2857	31	27	state	state	NOUN
ajbmeb-2857	31	28	should	should	AUX
ajbmeb-2857	31	29	contribute	contribute	VERB
ajbmeb-2857	31	30	to	to	ADP
ajbmeb-2857	31	31	government	government	NOUN
ajbmeb-2857	31	32	expenses	expense	NOUN
ajbmeb-2857	31	33	in	in	ADP
ajbmeb-2857	31	34	proportion	proportion	NOUN
ajbmeb-2857	31	35	to	to	ADP
ajbmeb-2857	31	36	their	their	PRON
ajbmeb-2857	31	37	ability	ability	NOUN
ajbmeb-2857	31	38	to	to	PART
ajbmeb-2857	31	39	pay	pay	VERB
ajbmeb-2857	31	40	,	,	PUNCT
ajbmeb-2857	31	41	i.e.	i.e.	X
ajbmeb-2857	31	42	,	,	PUNCT
ajbmeb-2857	31	43	in	in	ADP
ajbmeb-2857	31	44	line	line	NOUN
ajbmeb-2857	31	45	with	with	ADP
ajbmeb-2857	31	46	the	the	DET
ajbmeb-2857	31	47	income	income	NOUN
ajbmeb-2857	31	48	they	they	PRON
ajbmeb-2857	31	49	earn	earn	VERB
ajbmeb-2857	31	50	under	under	ADP
ajbmeb-2857	31	51	the	the	DET
ajbmeb-2857	31	52	protection	protection	NOUN
ajbmeb-2857	31	53	of	of	ADP
ajbmeb-2857	31	54	the	the	DET
ajbmeb-2857	31	55	state	state	NOUN
ajbmeb-2857	31	56	.	.	PUNCT
ajbmeb-2857	32	1	observing	observe	VERB
ajbmeb-2857	32	2	or	or	CCONJ
ajbmeb-2857	32	3	neglecting	neglect	VERB
ajbmeb-2857	32	4	this	this	DET
ajbmeb-2857	32	5	principle	principle	NOUN
ajbmeb-2857	32	6	leads	lead	VERB
ajbmeb-2857	32	7	to	to	ADP
ajbmeb-2857	32	8	either	either	CCONJ
ajbmeb-2857	32	9	fairness	fairness	NOUN
ajbmeb-2857	32	10	or	or	CCONJ
ajbmeb-2857	32	11	inequality	inequality	NOUN
ajbmeb-2857	32	12	in	in	ADP
ajbmeb-2857	32	13	tax	tax	NOUN
ajbmeb-2857	32	14	distribution	distribution	NOUN
ajbmeb-2857	32	15	.	.	PUNCT
ajbmeb-2857	33	1	certainty	certainty	PROPN
ajbmeb-2857	33	2	principle	principle	NOUN
ajbmeb-2857	33	3	–	–	PUNCT
ajbmeb-2857	33	4	the	the	DET
ajbmeb-2857	33	5	tax	tax	NOUN
ajbmeb-2857	33	6	which	which	PRON
ajbmeb-2857	33	7	each	each	DET
ajbmeb-2857	33	8	individual	individual	NOUN
ajbmeb-2857	33	9	is	be	AUX
ajbmeb-2857	33	10	bound	bind	VERB
ajbmeb-2857	33	11	to	to	PART
ajbmeb-2857	33	12	pay	pay	VERB
ajbmeb-2857	33	13	ought	ought	AUX
ajbmeb-2857	33	14	to	to	PART
ajbmeb-2857	33	15	be	be	AUX
ajbmeb-2857	33	16	certain	certain	ADJ
ajbmeb-2857	33	17	,	,	PUNCT
ajbmeb-2857	33	18	not	not	PART
ajbmeb-2857	33	19	arbitrary	arbitrary	ADJ
ajbmeb-2857	33	20	.	.	PUNCT
ajbmeb-2857	34	1	the	the	DET
ajbmeb-2857	34	2	time	time	NOUN
ajbmeb-2857	34	3	,	,	PUNCT
ajbmeb-2857	34	4	manner	manner	NOUN
ajbmeb-2857	34	5	,	,	PUNCT
ajbmeb-2857	34	6	and	and	CCONJ
ajbmeb-2857	34	7	amount	amount	NOUN
ajbmeb-2857	34	8	of	of	ADP
ajbmeb-2857	34	9	payment	payment	NOUN
ajbmeb-2857	34	10	should	should	AUX
ajbmeb-2857	34	11	be	be	AUX
ajbmeb-2857	34	12	clear	clear	ADJ
ajbmeb-2857	34	13	and	and	CCONJ
ajbmeb-2857	34	14	predetermined	predetermine	VERB
ajbmeb-2857	34	15	for	for	ADP
ajbmeb-2857	34	16	both	both	CCONJ
ajbmeb-2857	34	17	the	the	DET
ajbmeb-2857	34	18	taxpayer	taxpayer	NOUN
ajbmeb-2857	34	19	and	and	CCONJ
ajbmeb-2857	34	20	any	any	DET
ajbmeb-2857	34	21	external	external	ADJ
ajbmeb-2857	34	22	parties	party	NOUN
ajbmeb-2857	34	23	.	.	PUNCT
ajbmeb-2857	35	1	convenience	convenience	NOUN
ajbmeb-2857	35	2	principle	principle	NOUN
ajbmeb-2857	35	3	–	–	PUNCT
ajbmeb-2857	35	4	every	every	DET
ajbmeb-2857	35	5	tax	tax	NOUN
ajbmeb-2857	35	6	should	should	AUX
ajbmeb-2857	35	7	be	be	AUX
ajbmeb-2857	35	8	collected	collect	VERB
ajbmeb-2857	35	9	at	at	ADP
ajbmeb-2857	35	10	a	a	DET
ajbmeb-2857	35	11	time	time	NOUN
ajbmeb-2857	35	12	and	and	CCONJ
ajbmeb-2857	35	13	in	in	ADP
ajbmeb-2857	35	14	a	a	DET
ajbmeb-2857	35	15	manner	manner	NOUN
ajbmeb-2857	35	16	that	that	PRON
ajbmeb-2857	35	17	is	be	AUX
ajbmeb-2857	35	18	most	most	ADV
ajbmeb-2857	35	19	convenient	convenient	ADJ
ajbmeb-2857	35	20	for	for	ADP
ajbmeb-2857	35	21	the	the	DET
ajbmeb-2857	35	22	taxpayer	taxpayer	NOUN
ajbmeb-2857	35	23	.	.	PUNCT
ajbmeb-2857	36	1	for	for	ADP
ajbmeb-2857	36	2	instance	instance	NOUN
ajbmeb-2857	36	3	,	,	PUNCT
ajbmeb-2857	36	4	if	if	SCONJ
ajbmeb-2857	36	5	the	the	DET
ajbmeb-2857	36	6	tax	tax	NOUN
ajbmeb-2857	36	7	is	be	AUX
ajbmeb-2857	36	8	collected	collect	VERB
ajbmeb-2857	36	9	when	when	SCONJ
ajbmeb-2857	36	10	the	the	DET
ajbmeb-2857	36	11	rent	rent	NOUN
ajbmeb-2857	36	12	or	or	CCONJ
ajbmeb-2857	36	13	income	income	NOUN
ajbmeb-2857	36	14	from	from	ADP
ajbmeb-2857	36	15	land	land	NOUN
ajbmeb-2857	36	16	is	be	AUX
ajbmeb-2857	36	17	received	receive	VERB
ajbmeb-2857	36	18	,	,	PUNCT
ajbmeb-2857	36	19	the	the	DET
ajbmeb-2857	36	20	taxpayer	taxpayer	NOUN
ajbmeb-2857	36	21	is	be	AUX
ajbmeb-2857	36	22	more	more	ADV
ajbmeb-2857	36	23	likely	likely	ADJ
ajbmeb-2857	36	24	to	to	PART
ajbmeb-2857	36	25	have	have	VERB
ajbmeb-2857	36	26	the	the	DET
ajbmeb-2857	36	27	funds	fund	NOUN
ajbmeb-2857	36	28	to	to	PART
ajbmeb-2857	36	29	pay	pay	VERB
ajbmeb-2857	36	30	it	it	PRON
ajbmeb-2857	36	31	.	.	PUNCT
ajbmeb-2857	37	1	economy	economy	NOUN
ajbmeb-2857	37	2	principle	principle	NOUN
ajbmeb-2857	37	3	–	–	PUNCT
ajbmeb-2857	37	4	every	every	DET
ajbmeb-2857	37	5	tax	tax	NOUN
ajbmeb-2857	37	6	should	should	AUX
ajbmeb-2857	37	7	be	be	AUX
ajbmeb-2857	37	8	levied	levy	VERB
ajbmeb-2857	37	9	in	in	ADP
ajbmeb-2857	37	10	such	such	DET
ajbmeb-2857	37	11	a	a	DET
ajbmeb-2857	37	12	way	way	NOUN
ajbmeb-2857	37	13	that	that	PRON
ajbmeb-2857	37	14	the	the	DET
ajbmeb-2857	37	15	costs	cost	NOUN
ajbmeb-2857	37	16	of	of	ADP
ajbmeb-2857	37	17	collection	collection	NOUN
ajbmeb-2857	37	18	,	,	PUNCT
ajbmeb-2857	37	19	from	from	ADP
ajbmeb-2857	37	20	the	the	DET
ajbmeb-2857	37	21	taxpayer	taxpayer	NOUN
ajbmeb-2857	37	22	to	to	ADP
ajbmeb-2857	37	23	the	the	DET
ajbmeb-2857	37	24	treasury	treasury	NOUN
ajbmeb-2857	37	25	,	,	PUNCT
ajbmeb-2857	37	26	are	be	AUX
ajbmeb-2857	37	27	minimized	minimize	VERB
ajbmeb-2857	37	28	.	.	PUNCT
ajbmeb-2857	38	1	the	the	DET
ajbmeb-2857	38	2	tax	tax	NOUN
ajbmeb-2857	38	3	system	system	NOUN
ajbmeb-2857	38	4	,	,	PUNCT
ajbmeb-2857	38	5	which	which	PRON
ajbmeb-2857	38	6	forms	form	VERB
ajbmeb-2857	38	7	the	the	DET
ajbmeb-2857	38	8	foundation	foundation	NOUN
ajbmeb-2857	38	9	of	of	ADP
ajbmeb-2857	38	10	a	a	DET
ajbmeb-2857	38	11	state	state	NOUN
ajbmeb-2857	38	12	's	's	PART
ajbmeb-2857	38	13	tax	tax	NOUN
ajbmeb-2857	38	14	policy	policy	NOUN
ajbmeb-2857	38	15	,	,	PUNCT
ajbmeb-2857	38	16	is	be	AUX
ajbmeb-2857	38	17	made	make	VERB
ajbmeb-2857	38	18	up	up	ADP
ajbmeb-2857	38	19	of	of	ADP
ajbmeb-2857	38	20	taxes	taxis	NOUN
ajbmeb-2857	38	21	,	,	PUNCT
ajbmeb-2857	38	22	duties	duty	NOUN
ajbmeb-2857	38	23	,	,	PUNCT
ajbmeb-2857	38	24	and	and	CCONJ
ajbmeb-2857	38	25	other	other	ADJ
ajbmeb-2857	38	26	mandatory	mandatory	ADJ
ajbmeb-2857	38	27	payments	payment	NOUN
ajbmeb-2857	38	28	necessary	necessary	ADJ
ajbmeb-2857	38	29	for	for	ADP
ajbmeb-2857	38	30	the	the	DET
ajbmeb-2857	38	31	formation	formation	NOUN
ajbmeb-2857	38	32	,	,	PUNCT
ajbmeb-2857	38	33	operation	operation	NOUN
ajbmeb-2857	38	34	,	,	PUNCT
ajbmeb-2857	38	35	and	and	CCONJ
ajbmeb-2857	38	36	sustainability	sustainability	NOUN
ajbmeb-2857	38	37	of	of	ADP
ajbmeb-2857	38	38	the	the	DET
ajbmeb-2857	38	39	state	state	NOUN
ajbmeb-2857	38	40	.	.	PUNCT
ajbmeb-2857	39	1	when	when	SCONJ
ajbmeb-2857	39	2	introducing	introduce	VERB
ajbmeb-2857	39	3	these	these	DET
ajbmeb-2857	39	4	measures	measure	NOUN
ajbmeb-2857	39	5	,	,	PUNCT
ajbmeb-2857	39	6	the	the	DET
ajbmeb-2857	39	7	state	state	NOUN
ajbmeb-2857	39	8	relies	rely	VERB
ajbmeb-2857	39	9	directly	directly	ADV
ajbmeb-2857	39	10	on	on	ADP
ajbmeb-2857	39	11	the	the	DET
ajbmeb-2857	39	12	above	above	ADV
ajbmeb-2857	39	13	-	-	PUNCT
ajbmeb-2857	39	14	mentioned	mention	VERB
ajbmeb-2857	39	15	principles	principle	NOUN
ajbmeb-2857	39	16	.	.	PUNCT
ajbmeb-2857	40	1	tax	tax	NOUN
ajbmeb-2857	40	2	administration	administration	NOUN
ajbmeb-2857	40	3	,	,	PUNCT
ajbmeb-2857	40	4	in	in	ADP
ajbmeb-2857	40	5	turn	turn	NOUN
ajbmeb-2857	40	6	,	,	PUNCT
ajbmeb-2857	40	7	is	be	AUX
ajbmeb-2857	40	8	the	the	DET
ajbmeb-2857	40	9	primary	primary	ADJ
ajbmeb-2857	40	10	tool	tool	NOUN
ajbmeb-2857	40	11	that	that	PRON
ajbmeb-2857	40	12	regulates	regulate	VERB
ajbmeb-2857	40	13	the	the	DET
ajbmeb-2857	40	14	relationship	relationship	NOUN
ajbmeb-2857	40	15	between	between	ADP
ajbmeb-2857	40	16	the	the	DET
ajbmeb-2857	40	17	state	state	NOUN
ajbmeb-2857	40	18	and	and	CCONJ
ajbmeb-2857	40	19	taxpayers	taxpayer	NOUN
ajbmeb-2857	40	20	.	.	PUNCT
ajbmeb-2857	41	1	in	in	ADP
ajbmeb-2857	41	2	other	other	ADJ
ajbmeb-2857	41	3	words	word	NOUN
ajbmeb-2857	41	4	,	,	PUNCT
ajbmeb-2857	41	5	it	it	PRON
ajbmeb-2857	41	6	ensures	ensure	VERB
ajbmeb-2857	41	7	the	the	DET
ajbmeb-2857	41	8	implementation	implementation	NOUN
ajbmeb-2857	41	9	of	of	ADP
ajbmeb-2857	41	10	tax	tax	NOUN
ajbmeb-2857	41	11	policy	policy	NOUN
ajbmeb-2857	41	12	and	and	CCONJ
ajbmeb-2857	41	13	reflects	reflect	VERB
ajbmeb-2857	41	14	its	its	PRON
ajbmeb-2857	41	15	main	main	ADJ
ajbmeb-2857	41	16	directions	direction	NOUN
ajbmeb-2857	41	17	.	.	PUNCT
ajbmeb-2857	42	1	through	through	ADP
ajbmeb-2857	42	2	tax	tax	NOUN
ajbmeb-2857	42	3	administration	administration	NOUN
ajbmeb-2857	42	4	,	,	PUNCT
ajbmeb-2857	42	5	the	the	DET
ajbmeb-2857	42	6	state	state	NOUN
ajbmeb-2857	42	7	coordinates	coordinate	VERB
ajbmeb-2857	42	8	the	the	DET
ajbmeb-2857	42	9	functioning	functioning	NOUN
ajbmeb-2857	42	10	of	of	ADP
ajbmeb-2857	42	11	the	the	DET
ajbmeb-2857	42	12	tax	tax	NOUN
ajbmeb-2857	42	13	system	system	NOUN
ajbmeb-2857	42	14	and	and	CCONJ
ajbmeb-2857	42	15	the	the	DET
ajbmeb-2857	42	16	activities	activity	NOUN
ajbmeb-2857	42	17	of	of	ADP
ajbmeb-2857	42	18	tax	tax	NOUN
ajbmeb-2857	42	19	authorities	authority	NOUN
ajbmeb-2857	42	20	.	.	PUNCT
ajbmeb-2857	43	1	this	this	DET
ajbmeb-2857	43	2	function	function	NOUN
ajbmeb-2857	43	3	becomes	become	VERB
ajbmeb-2857	43	4	especially	especially	ADV
ajbmeb-2857	43	5	significant	significant	ADJ
ajbmeb-2857	43	6	in	in	ADP
ajbmeb-2857	43	7	the	the	DET
ajbmeb-2857	43	8	context	context	NOUN
ajbmeb-2857	43	9	of	of	ADP
ajbmeb-2857	43	10	a	a	DET
ajbmeb-2857	43	11	market	market	NOUN
ajbmeb-2857	43	12	economy	economy	NOUN
ajbmeb-2857	43	13	.	.	PUNCT
ajbmeb-2857	44	1	foreign	foreign	ADJ
ajbmeb-2857	44	2	literature	literature	NOUN
ajbmeb-2857	44	3	offers	offer	VERB
ajbmeb-2857	44	4	various	various	ADJ
ajbmeb-2857	44	5	definitions	definition	NOUN
ajbmeb-2857	44	6	of	of	ADP
ajbmeb-2857	44	7	tax	tax	NOUN
ajbmeb-2857	44	8	administration	administration	NOUN
ajbmeb-2857	44	9	.	.	PUNCT
ajbmeb-2857	45	1	some	some	DET
ajbmeb-2857	45	2	researchers	researcher	NOUN
ajbmeb-2857	45	3	view	view	VERB
ajbmeb-2857	45	4	it	it	PRON
ajbmeb-2857	45	5	as	as	ADP
ajbmeb-2857	45	6	the	the	DET
ajbmeb-2857	45	7	daily	daily	ADJ
ajbmeb-2857	45	8	operations	operation	NOUN
ajbmeb-2857	45	9	of	of	ADP
ajbmeb-2857	45	10	tax	tax	NOUN
ajbmeb-2857	45	11	authorities	authority	NOUN
ajbmeb-2857	45	12	,	,	PUNCT
ajbmeb-2857	45	13	others	other	NOUN
ajbmeb-2857	45	14	see	see	VERB
ajbmeb-2857	45	15	it	it	PRON
ajbmeb-2857	45	16	as	as	SCONJ
ajbmeb-2857	45	17	the	the	DET
ajbmeb-2857	45	18	control	control	NOUN
ajbmeb-2857	45	19	function	function	NOUN
ajbmeb-2857	45	20	of	of	ADP
ajbmeb-2857	45	21	the	the	DET
ajbmeb-2857	45	22	tax	tax	NOUN
ajbmeb-2857	45	23	service	service	NOUN
ajbmeb-2857	45	24	to	to	PART
ajbmeb-2857	45	25	ensure	ensure	VERB
ajbmeb-2857	45	26	budget	budget	NOUN
ajbmeb-2857	45	27	revenues	revenue	NOUN
ajbmeb-2857	45	28	,	,	PUNCT
ajbmeb-2857	45	29	while	while	SCONJ
ajbmeb-2857	45	30	another	another	DET
ajbmeb-2857	45	31	group	group	NOUN
ajbmeb-2857	45	32	of	of	ADP
ajbmeb-2857	45	33	scholars	scholar	NOUN
ajbmeb-2857	45	34	interprets	interpret	VERB
ajbmeb-2857	45	35	it	it	PRON
ajbmeb-2857	45	36	as	as	ADP
ajbmeb-2857	45	37	a	a	DET
ajbmeb-2857	45	38	set	set	NOUN
ajbmeb-2857	45	39	of	of	ADP
ajbmeb-2857	45	40	relationships	relationship	NOUN
ajbmeb-2857	45	41	connected	connect	VERB
ajbmeb-2857	45	42	to	to	ADP
ajbmeb-2857	45	43	tax	tax	NOUN
ajbmeb-2857	45	44	governance	governance	NOUN
ajbmeb-2857	45	45	.	.	PUNCT
ajbmeb-2857	46	1	in	in	ADP
ajbmeb-2857	46	2	several	several	ADJ
ajbmeb-2857	46	3	countries	country	NOUN
ajbmeb-2857	46	4	,	,	PUNCT
ajbmeb-2857	46	5	tax	tax	NOUN
ajbmeb-2857	46	6	administration	administration	NOUN
ajbmeb-2857	46	7	is	be	AUX
ajbmeb-2857	46	8	considered	consider	VERB
ajbmeb-2857	46	9	an	an	DET
ajbmeb-2857	46	10	integral	integral	ADJ
ajbmeb-2857	46	11	element	element	NOUN
ajbmeb-2857	46	12	of	of	ADP
ajbmeb-2857	46	13	the	the	DET
ajbmeb-2857	46	14	public	public	ADJ
ajbmeb-2857	46	15	administration	administration	NOUN
ajbmeb-2857	46	16	system	system	NOUN
ajbmeb-2857	46	17	governing	govern	VERB
ajbmeb-2857	46	18	tax	tax	NOUN
ajbmeb-2857	46	19	relations	relation	NOUN
ajbmeb-2857	46	20	.	.	PUNCT
ajbmeb-2857	47	1	in	in	ADP
ajbmeb-2857	47	2	many	many	ADJ
ajbmeb-2857	47	3	countries	country	NOUN
ajbmeb-2857	47	4	,	,	PUNCT
ajbmeb-2857	47	5	tax	tax	NOUN
ajbmeb-2857	47	6	administration	administration	NOUN
ajbmeb-2857	47	7	is	be	AUX
ajbmeb-2857	47	8	considered	consider	VERB
ajbmeb-2857	47	9	a	a	DET
ajbmeb-2857	47	10	core	core	NOUN
ajbmeb-2857	47	11	function	function	NOUN
ajbmeb-2857	47	12	of	of	ADP
ajbmeb-2857	47	13	the	the	DET
ajbmeb-2857	47	14	ministry	ministry	PROPN
ajbmeb-2857	47	15	of	of	ADP
ajbmeb-2857	47	16	finance	finance	PROPN
ajbmeb-2857	47	17	,	,	PUNCT
ajbmeb-2857	47	18	with	with	ADP
ajbmeb-2857	47	19	the	the	DET
ajbmeb-2857	47	20	tax	tax	NOUN
ajbmeb-2857	47	21	authority	authority	NOUN
ajbmeb-2857	47	22	retaining	retain	VERB
ajbmeb-2857	47	23	certain	certain	ADJ
ajbmeb-2857	47	24	autonomous	autonomous	ADJ
ajbmeb-2857	47	25	responsibilities	responsibility	NOUN
ajbmeb-2857	47	26	.	.	PUNCT
ajbmeb-2857	48	1	for	for	ADP
ajbmeb-2857	48	2	instance	instance	NOUN
ajbmeb-2857	48	3	,	,	PUNCT
ajbmeb-2857	48	4	in	in	ADP
ajbmeb-2857	48	5	the	the	DET
ajbmeb-2857	48	6	united	united	PROPN
ajbmeb-2857	48	7	states	states	PROPN
ajbmeb-2857	48	8	and	and	CCONJ
ajbmeb-2857	48	9	united	united	ADJ
ajbmeb-2857	48	10	kingdom	kingdom	PROPN
ajbmeb-2857	48	11	,	,	PUNCT
ajbmeb-2857	48	12	the	the	DET
ajbmeb-2857	48	13	agencies	agency	NOUN
ajbmeb-2857	48	14	are	be	AUX
ajbmeb-2857	48	15	known	know	VERB
ajbmeb-2857	48	16	as	as	ADP
ajbmeb-2857	48	17	the	the	DET
ajbmeb-2857	48	18	internal	internal	ADJ
ajbmeb-2857	48	19	revenue	revenue	NOUN
ajbmeb-2857	48	20	service	service	NOUN
ajbmeb-2857	48	21	(	(	PUNCT
ajbmeb-2857	48	22	irs	irs	PROPN
ajbmeb-2857	48	23	)	)	PUNCT
ajbmeb-2857	48	24	;	;	PUNCT
ajbmeb-2857	48	25	in	in	ADP
ajbmeb-2857	48	26	france	france	PROPN
ajbmeb-2857	48	27	,	,	PUNCT
ajbmeb-2857	48	28	it	it	PRON
ajbmeb-2857	48	29	is	be	AUX
ajbmeb-2857	48	30	referred	refer	VERB
ajbmeb-2857	48	31	american	american	ADJ
ajbmeb-2857	48	32	journal	journal	PROPN
ajbmeb-2857	48	33	of	of	ADP
ajbmeb-2857	48	34	business	business	NOUN
ajbmeb-2857	48	35	management	management	NOUN
ajbmeb-2857	48	36	,	,	PUNCT
ajbmeb-2857	48	37	economics	economic	NOUN
ajbmeb-2857	48	38	and	and	CCONJ
ajbmeb-2857	48	39	banking	banking	NOUN
ajbmeb-2857	48	40	volume	volume	NOUN
ajbmeb-2857	48	41	35	35	NUM
ajbmeb-2857	48	42	april	april	PROPN
ajbmeb-2857	48	43	2025	2025	NUM
ajbmeb-2857	49	1	p	p	NOUN
ajbmeb-2857	49	2	a	a	DET
ajbmeb-2857	49	3	g	g	NOUN
ajbmeb-2857	49	4	e	e	NOUN
ajbmeb-2857	49	5	|	|	ADV
ajbmeb-2857	49	6	67	67	NUM
ajbmeb-2857	49	7	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2857	49	8	to	to	ADP
ajbmeb-2857	49	9	as	as	ADP
ajbmeb-2857	49	10	the	the	DET
ajbmeb-2857	49	11	general	general	ADJ
ajbmeb-2857	49	12	directorate	directorate	NOUN
ajbmeb-2857	49	13	of	of	ADP
ajbmeb-2857	49	14	public	public	ADJ
ajbmeb-2857	49	15	finances	finance	NOUN
ajbmeb-2857	49	16	;	;	PUNCT
ajbmeb-2857	49	17	while	while	SCONJ
ajbmeb-2857	49	18	in	in	ADP
ajbmeb-2857	49	19	germany	germany	PROPN
ajbmeb-2857	49	20	,	,	PUNCT
ajbmeb-2857	49	21	tax	tax	NOUN
ajbmeb-2857	49	22	administration	administration	NOUN
ajbmeb-2857	49	23	is	be	AUX
ajbmeb-2857	49	24	carried	carry	VERB
ajbmeb-2857	49	25	out	out	ADP
ajbmeb-2857	49	26	by	by	ADP
ajbmeb-2857	49	27	the	the	DET
ajbmeb-2857	49	28	federal	federal	ADJ
ajbmeb-2857	49	29	tax	tax	NOUN
ajbmeb-2857	49	30	office	office	NOUN
ajbmeb-2857	49	31	and	and	CCONJ
ajbmeb-2857	49	32	specialized	specialized	ADJ
ajbmeb-2857	49	33	land	land	NOUN
ajbmeb-2857	49	34	tax	tax	NOUN
ajbmeb-2857	49	35	authorities	authority	NOUN
ajbmeb-2857	49	36	.	.	PUNCT
ajbmeb-2857	50	1	in	in	ADP
ajbmeb-2857	50	2	russia	russia	PROPN
ajbmeb-2857	50	3	,	,	PUNCT
ajbmeb-2857	50	4	the	the	DET
ajbmeb-2857	50	5	term	term	NOUN
ajbmeb-2857	50	6	tax	tax	NOUN
ajbmeb-2857	50	7	administration	administration	NOUN
ajbmeb-2857	50	8	and	and	CCONJ
ajbmeb-2857	50	9	the	the	DET
ajbmeb-2857	50	10	theory	theory	NOUN
ajbmeb-2857	50	11	and	and	CCONJ
ajbmeb-2857	50	12	methodology	methodology	NOUN
ajbmeb-2857	50	13	of	of	ADP
ajbmeb-2857	50	14	tax	tax	NOUN
ajbmeb-2857	50	15	relations	relation	NOUN
ajbmeb-2857	50	16	emerged	emerge	VERB
ajbmeb-2857	50	17	with	with	ADP
ajbmeb-2857	50	18	the	the	DET
ajbmeb-2857	50	19	transition	transition	NOUN
ajbmeb-2857	50	20	to	to	ADP
ajbmeb-2857	50	21	a	a	DET
ajbmeb-2857	50	22	market	market	NOUN
ajbmeb-2857	50	23	economy	economy	NOUN
ajbmeb-2857	50	24	,	,	PUNCT
ajbmeb-2857	50	25	particularly	particularly	ADV
ajbmeb-2857	50	26	after	after	ADP
ajbmeb-2857	50	27	the	the	DET
ajbmeb-2857	50	28	dissolution	dissolution	NOUN
ajbmeb-2857	50	29	of	of	ADP
ajbmeb-2857	50	30	the	the	DET
ajbmeb-2857	50	31	soviet	soviet	PROPN
ajbmeb-2857	50	32	union	union	PROPN
ajbmeb-2857	50	33	.	.	PUNCT
ajbmeb-2857	51	1	one	one	NUM
ajbmeb-2857	51	2	of	of	ADP
ajbmeb-2857	51	3	the	the	DET
ajbmeb-2857	51	4	first	first	ADJ
ajbmeb-2857	51	5	to	to	PART
ajbmeb-2857	51	6	address	address	VERB
ajbmeb-2857	51	7	this	this	DET
ajbmeb-2857	51	8	topic	topic	NOUN
ajbmeb-2857	51	9	was	be	AUX
ajbmeb-2857	51	10	economist	economist	ADJ
ajbmeb-2857	51	11	m.t	m.t	PROPN
ajbmeb-2857	51	12	.	.	PROPN
ajbmeb-2857	51	13	ospanov	ospanov	PROPN
ajbmeb-2857	51	14	,	,	PUNCT
ajbmeb-2857	51	15	who	who	PRON
ajbmeb-2857	51	16	in	in	ADP
ajbmeb-2857	51	17	his	his	PRON
ajbmeb-2857	51	18	1997	1997	NUM
ajbmeb-2857	51	19	work	work	NOUN
ajbmeb-2857	51	20	“	"	PUNCT
ajbmeb-2857	51	21	tax	tax	NOUN
ajbmeb-2857	51	22	reforms	reform	NOUN
ajbmeb-2857	51	23	and	and	CCONJ
ajbmeb-2857	51	24	harmonization	harmonization	NOUN
ajbmeb-2857	51	25	of	of	ADP
ajbmeb-2857	51	26	tax	tax	NOUN
ajbmeb-2857	51	27	relations	relation	NOUN
ajbmeb-2857	51	28	”	"	PUNCT
ajbmeb-2857	51	29	,	,	PUNCT
ajbmeb-2857	51	30	defined	define	VERB
ajbmeb-2857	51	31	tax	tax	NOUN
ajbmeb-2857	51	32	administration	administration	NOUN
ajbmeb-2857	51	33	as	as	ADP
ajbmeb-2857	51	34	“	"	PUNCT
ajbmeb-2857	51	35	the	the	DET
ajbmeb-2857	51	36	management	management	NOUN
ajbmeb-2857	51	37	of	of	ADP
ajbmeb-2857	51	38	taxes	taxis	NOUN
ajbmeb-2857	51	39	carried	carry	VERB
ajbmeb-2857	51	40	out	out	ADP
ajbmeb-2857	51	41	by	by	ADP
ajbmeb-2857	51	42	the	the	DET
ajbmeb-2857	51	43	state	state	NOUN
ajbmeb-2857	51	44	based	base	VERB
ajbmeb-2857	51	45	on	on	ADP
ajbmeb-2857	51	46	the	the	DET
ajbmeb-2857	51	47	authority	authority	NOUN
ajbmeb-2857	51	48	and	and	CCONJ
ajbmeb-2857	51	49	official	official	ADJ
ajbmeb-2857	51	50	duties	duty	NOUN
ajbmeb-2857	51	51	established	establish	VERB
ajbmeb-2857	51	52	in	in	ADP
ajbmeb-2857	51	53	tax	tax	NOUN
ajbmeb-2857	51	54	legislation	legislation	NOUN
ajbmeb-2857	51	55	.	.	PUNCT
ajbmeb-2857	51	56	”	"	PUNCT
ajbmeb-2857	52	1	russian	russian	ADJ
ajbmeb-2857	52	2	economist	economist	NOUN
ajbmeb-2857	52	3	v.a	v.a	PROPN
ajbmeb-2857	52	4	.	.	PROPN
ajbmeb-2857	52	5	krasnetsky	krasnetsky	PROPN
ajbmeb-2857	52	6	,	,	PUNCT
ajbmeb-2857	52	7	supporting	support	VERB
ajbmeb-2857	52	8	ospanov	ospanov	NOUN
ajbmeb-2857	52	9	’s	’s	PART
ajbmeb-2857	52	10	view	view	NOUN
ajbmeb-2857	52	11	,	,	PUNCT
ajbmeb-2857	52	12	expanded	expand	VERB
ajbmeb-2857	52	13	the	the	DET
ajbmeb-2857	52	14	scope	scope	NOUN
ajbmeb-2857	52	15	of	of	ADP
ajbmeb-2857	52	16	tax	tax	NOUN
ajbmeb-2857	52	17	administration	administration	NOUN
ajbmeb-2857	52	18	,	,	PUNCT
ajbmeb-2857	52	19	noting	note	VERB
ajbmeb-2857	52	20	that	that	SCONJ
ajbmeb-2857	52	21	it	it	PRON
ajbmeb-2857	52	22	should	should	AUX
ajbmeb-2857	52	23	also	also	ADV
ajbmeb-2857	52	24	include	include	VERB
ajbmeb-2857	52	25	forecasting	forecast	VERB
ajbmeb-2857	52	26	tax	tax	NOUN
ajbmeb-2857	52	27	revenues	revenue	NOUN
ajbmeb-2857	52	28	,	,	PUNCT
ajbmeb-2857	52	29	developing	develop	VERB
ajbmeb-2857	52	30	new	new	ADJ
ajbmeb-2857	52	31	taxation	taxation	NOUN
ajbmeb-2857	52	32	concepts	concept	NOUN
ajbmeb-2857	52	33	,	,	PUNCT
ajbmeb-2857	52	34	and	and	CCONJ
ajbmeb-2857	52	35	establishing	establish	VERB
ajbmeb-2857	52	36	a	a	DET
ajbmeb-2857	52	37	tax	tax	NOUN
ajbmeb-2857	52	38	policy	policy	NOUN
ajbmeb-2857	52	39	framework	framework	NOUN
ajbmeb-2857	52	40	to	to	PART
ajbmeb-2857	52	41	support	support	VERB
ajbmeb-2857	52	42	protectionist	protectionist	ADJ
ajbmeb-2857	52	43	strategies	strategy	NOUN
ajbmeb-2857	52	44	in	in	ADP
ajbmeb-2857	52	45	foreign	foreign	ADJ
ajbmeb-2857	52	46	economic	economic	ADJ
ajbmeb-2857	52	47	activities	activity	NOUN
ajbmeb-2857	52	48	.	.	PUNCT
ajbmeb-2857	53	1	economists	economist	NOUN
ajbmeb-2857	53	2	i.a	i.a	PROPN
ajbmeb-2857	53	3	.	.	PROPN
ajbmeb-2857	53	4	perenko	perenko	PROPN
ajbmeb-2857	53	5	and	and	CCONJ
ajbmeb-2857	53	6	v.a	v.a	PROPN
ajbmeb-2857	53	7	.	.	PROPN
ajbmeb-2857	53	8	krasnetsky	krasnetsky	PROPN
ajbmeb-2857	53	9	further	far	ADV
ajbmeb-2857	53	10	emphasize	emphasize	VERB
ajbmeb-2857	53	11	that	that	SCONJ
ajbmeb-2857	53	12	tax	tax	NOUN
ajbmeb-2857	53	13	administration	administration	NOUN
ajbmeb-2857	53	14	should	should	AUX
ajbmeb-2857	53	15	be	be	AUX
ajbmeb-2857	53	16	understood	understand	VERB
ajbmeb-2857	53	17	as	as	ADP
ajbmeb-2857	53	18	the	the	DET
ajbmeb-2857	53	19	system	system	NOUN
ajbmeb-2857	53	20	through	through	ADP
ajbmeb-2857	53	21	which	which	PRON
ajbmeb-2857	53	22	the	the	DET
ajbmeb-2857	53	23	state	state	NOUN
ajbmeb-2857	53	24	governs	govern	VERB
ajbmeb-2857	53	25	all	all	DET
ajbmeb-2857	53	26	tax	tax	NOUN
ajbmeb-2857	53	27	relations	relation	NOUN
ajbmeb-2857	53	28	,	,	PUNCT
ajbmeb-2857	53	29	including	include	VERB
ajbmeb-2857	53	30	functions	function	NOUN
ajbmeb-2857	53	31	such	such	ADJ
ajbmeb-2857	53	32	as	as	ADP
ajbmeb-2857	53	33	forecasting	forecast	VERB
ajbmeb-2857	53	34	tax	tax	NOUN
ajbmeb-2857	53	35	revenues	revenue	NOUN
ajbmeb-2857	53	36	,	,	PUNCT
ajbmeb-2857	53	37	approving	approve	VERB
ajbmeb-2857	53	38	the	the	DET
ajbmeb-2857	53	39	budget	budget	NOUN
ajbmeb-2857	53	40	,	,	PUNCT
ajbmeb-2857	53	41	optimizing	optimize	VERB
ajbmeb-2857	53	42	tax	tax	NOUN
ajbmeb-2857	53	43	rates	rate	NOUN
ajbmeb-2857	53	44	,	,	PUNCT
ajbmeb-2857	53	45	allocating	allocate	VERB
ajbmeb-2857	53	46	tax	tax	NOUN
ajbmeb-2857	53	47	shares	share	NOUN
ajbmeb-2857	53	48	,	,	PUNCT
ajbmeb-2857	53	49	and	and	CCONJ
ajbmeb-2857	53	50	evaluating	evaluate	VERB
ajbmeb-2857	53	51	the	the	DET
ajbmeb-2857	53	52	tax	tax	NOUN
ajbmeb-2857	53	53	potential	potential	NOUN
ajbmeb-2857	53	54	of	of	ADP
ajbmeb-2857	53	55	regions	region	NOUN
ajbmeb-2857	53	56	.	.	PUNCT
ajbmeb-2857	54	1	meanwhile	meanwhile	ADV
ajbmeb-2857	54	2	,	,	PUNCT
ajbmeb-2857	54	3	g.ya	g.ya	PROPN
ajbmeb-2857	54	4	.	.	PUNCT
ajbmeb-2857	54	5	chukhrina	chukhrina	PROPN
ajbmeb-2857	54	6	defines	define	VERB
ajbmeb-2857	54	7	tax	tax	NOUN
ajbmeb-2857	54	8	administration	administration	NOUN
ajbmeb-2857	54	9	in	in	ADP
ajbmeb-2857	54	10	a	a	DET
ajbmeb-2857	54	11	narrower	narrow	ADJ
ajbmeb-2857	54	12	sense	sense	NOUN
ajbmeb-2857	54	13	,	,	PUNCT
ajbmeb-2857	54	14	focusing	focus	VERB
ajbmeb-2857	54	15	on	on	ADP
ajbmeb-2857	54	16	the	the	DET
ajbmeb-2857	54	17	efficient	efficient	ADJ
ajbmeb-2857	54	18	organization	organization	NOUN
ajbmeb-2857	54	19	and	and	CCONJ
ajbmeb-2857	54	20	execution	execution	NOUN
ajbmeb-2857	54	21	of	of	ADP
ajbmeb-2857	54	22	tax	tax	NOUN
ajbmeb-2857	54	23	audits	audits	NOUN
ajbmeb-2857	54	24	and	and	CCONJ
ajbmeb-2857	54	25	control	control	NOUN
ajbmeb-2857	54	26	functions	function	NOUN
ajbmeb-2857	54	27	.	.	PUNCT
ajbmeb-2857	55	1	an	an	DET
ajbmeb-2857	55	2	analysis	analysis	NOUN
ajbmeb-2857	55	3	of	of	ADP
ajbmeb-2857	55	4	russian	russian	ADJ
ajbmeb-2857	55	5	scholars	scholar	NOUN
ajbmeb-2857	55	6	’	’	PART
ajbmeb-2857	55	7	perspectives	perspective	NOUN
ajbmeb-2857	55	8	reveals	reveal	VERB
ajbmeb-2857	55	9	a	a	DET
ajbmeb-2857	55	10	lack	lack	NOUN
ajbmeb-2857	55	11	of	of	ADP
ajbmeb-2857	55	12	consensus	consensus	NOUN
ajbmeb-2857	55	13	on	on	ADP
ajbmeb-2857	55	14	the	the	DET
ajbmeb-2857	55	15	definition	definition	NOUN
ajbmeb-2857	55	16	of	of	ADP
ajbmeb-2857	55	17	tax	tax	NOUN
ajbmeb-2857	55	18	administration	administration	NOUN
ajbmeb-2857	55	19	.	.	PUNCT
ajbmeb-2857	56	1	most	most	ADJ
ajbmeb-2857	56	2	view	view	VERB
ajbmeb-2857	56	3	it	it	PRON
ajbmeb-2857	56	4	primarily	primarily	ADV
ajbmeb-2857	56	5	as	as	ADP
ajbmeb-2857	56	6	the	the	DET
ajbmeb-2857	56	7	activity	activity	NOUN
ajbmeb-2857	56	8	of	of	ADP
ajbmeb-2857	56	9	tax	tax	NOUN
ajbmeb-2857	56	10	authorities	authority	NOUN
ajbmeb-2857	56	11	in	in	ADP
ajbmeb-2857	56	12	ensuring	ensure	VERB
ajbmeb-2857	56	13	compliance	compliance	NOUN
ajbmeb-2857	56	14	with	with	ADP
ajbmeb-2857	56	15	tax	tax	NOUN
ajbmeb-2857	56	16	legislation	legislation	NOUN
ajbmeb-2857	56	17	by	by	ADP
ajbmeb-2857	56	18	legal	legal	ADJ
ajbmeb-2857	56	19	and	and	CCONJ
ajbmeb-2857	56	20	natural	natural	ADJ
ajbmeb-2857	56	21	persons	person	NOUN
ajbmeb-2857	56	22	,	,	PUNCT
ajbmeb-2857	56	23	which	which	PRON
ajbmeb-2857	56	24	often	often	ADV
ajbmeb-2857	56	25	aligns	align	VERB
ajbmeb-2857	56	26	with	with	ADP
ajbmeb-2857	56	27	the	the	DET
ajbmeb-2857	56	28	concept	concept	NOUN
ajbmeb-2857	56	29	of	of	ADP
ajbmeb-2857	56	30	tax	tax	NOUN
ajbmeb-2857	56	31	control	control	NOUN
ajbmeb-2857	56	32	.	.	PUNCT
ajbmeb-2857	57	1	historically	historically	ADV
ajbmeb-2857	57	2	,	,	PUNCT
ajbmeb-2857	57	3	tax	tax	NOUN
ajbmeb-2857	57	4	administration	administration	NOUN
ajbmeb-2857	57	5	was	be	AUX
ajbmeb-2857	57	6	interpreted	interpret	VERB
ajbmeb-2857	57	7	narrowly	narrowly	ADV
ajbmeb-2857	57	8	as	as	ADP
ajbmeb-2857	57	9	“	"	PUNCT
ajbmeb-2857	57	10	tax	tax	NOUN
ajbmeb-2857	57	11	control	control	NOUN
ajbmeb-2857	57	12	.	.	PUNCT
ajbmeb-2857	57	13	”	"	PUNCT
ajbmeb-2857	58	1	however	however	ADV
ajbmeb-2857	58	2	,	,	PUNCT
ajbmeb-2857	58	3	today	today	NOUN
ajbmeb-2857	58	4	it	it	PRON
ajbmeb-2857	58	5	is	be	AUX
ajbmeb-2857	58	6	understood	understand	VERB
ajbmeb-2857	58	7	more	more	ADV
ajbmeb-2857	58	8	broadly	broadly	ADV
ajbmeb-2857	58	9	as	as	ADP
ajbmeb-2857	58	10	an	an	DET
ajbmeb-2857	58	11	organizational	organizational	ADJ
ajbmeb-2857	58	12	and	and	CCONJ
ajbmeb-2857	58	13	managerial	managerial	ADJ
ajbmeb-2857	58	14	system	system	NOUN
ajbmeb-2857	58	15	for	for	ADP
ajbmeb-2857	58	16	implementing	implement	VERB
ajbmeb-2857	58	17	tax	tax	NOUN
ajbmeb-2857	58	18	relations	relation	NOUN
ajbmeb-2857	58	19	,	,	PUNCT
ajbmeb-2857	58	20	utilizing	utilize	VERB
ajbmeb-2857	58	21	methods	method	NOUN
ajbmeb-2857	58	22	and	and	CCONJ
ajbmeb-2857	58	23	structures	structure	NOUN
ajbmeb-2857	58	24	aimed	aim	VERB
ajbmeb-2857	58	25	at	at	ADP
ajbmeb-2857	58	26	ensuring	ensure	VERB
ajbmeb-2857	58	27	tax	tax	NOUN
ajbmeb-2857	58	28	revenue	revenue	NOUN
ajbmeb-2857	58	29	inflows	inflow	NOUN
ajbmeb-2857	58	30	into	into	ADP
ajbmeb-2857	58	31	the	the	DET
ajbmeb-2857	58	32	national	national	ADJ
ajbmeb-2857	58	33	budget	budget	NOUN
ajbmeb-2857	58	34	system	system	NOUN
ajbmeb-2857	58	35	.	.	PUNCT
ajbmeb-2857	59	1	currently	currently	ADV
ajbmeb-2857	59	2	,	,	PUNCT
ajbmeb-2857	59	3	researchers	researcher	NOUN
ajbmeb-2857	59	4	consider	consider	VERB
ajbmeb-2857	59	5	tax	tax	NOUN
ajbmeb-2857	59	6	administration	administration	NOUN
ajbmeb-2857	59	7	to	to	PART
ajbmeb-2857	59	8	include	include	VERB
ajbmeb-2857	59	9	elements	element	NOUN
ajbmeb-2857	59	10	such	such	ADJ
ajbmeb-2857	59	11	as	as	ADP
ajbmeb-2857	59	12	tax	tax	NOUN
ajbmeb-2857	59	13	planning	planning	NOUN
ajbmeb-2857	59	14	,	,	PUNCT
ajbmeb-2857	59	15	regulation	regulation	NOUN
ajbmeb-2857	59	16	,	,	PUNCT
ajbmeb-2857	59	17	consultancy	consultancy	NOUN
ajbmeb-2857	59	18	,	,	PUNCT
ajbmeb-2857	59	19	accounting	accounting	NOUN
ajbmeb-2857	59	20	,	,	PUNCT
ajbmeb-2857	59	21	and	and	CCONJ
ajbmeb-2857	59	22	analytical	analytical	ADJ
ajbmeb-2857	59	23	work	work	NOUN
ajbmeb-2857	59	24	performed	perform	VERB
ajbmeb-2857	59	25	by	by	ADP
ajbmeb-2857	59	26	tax	tax	NOUN
ajbmeb-2857	59	27	authorities	authority	NOUN
ajbmeb-2857	59	28	.	.	PUNCT
ajbmeb-2857	60	1	some	some	DET
ajbmeb-2857	60	2	economists	economist	NOUN
ajbmeb-2857	60	3	define	define	VERB
ajbmeb-2857	60	4	it	it	PRON
ajbmeb-2857	60	5	as	as	ADP
ajbmeb-2857	60	6	a	a	DET
ajbmeb-2857	60	7	complex	complex	NOUN
ajbmeb-2857	60	8	of	of	ADP
ajbmeb-2857	60	9	coordinated	coordinate	VERB
ajbmeb-2857	60	10	actions	action	NOUN
ajbmeb-2857	60	11	aimed	aim	VERB
ajbmeb-2857	60	12	at	at	ADP
ajbmeb-2857	60	13	ensuring	ensure	VERB
ajbmeb-2857	60	14	the	the	DET
ajbmeb-2857	60	15	full	full	ADJ
ajbmeb-2857	60	16	and	and	CCONJ
ajbmeb-2857	60	17	timely	timely	ADJ
ajbmeb-2857	60	18	collection	collection	NOUN
ajbmeb-2857	60	19	of	of	ADP
ajbmeb-2857	60	20	all	all	DET
ajbmeb-2857	60	21	taxes	taxis	NOUN
ajbmeb-2857	60	22	with	with	ADP
ajbmeb-2857	60	23	minimal	minimal	ADJ
ajbmeb-2857	60	24	administrative	administrative	ADJ
ajbmeb-2857	60	25	costs	cost	NOUN
ajbmeb-2857	60	26	.	.	PUNCT
ajbmeb-2857	61	1	for	for	ADP
ajbmeb-2857	61	2	example	example	NOUN
ajbmeb-2857	61	3	,	,	PUNCT
ajbmeb-2857	61	4	l.i	l.i	PROPN
ajbmeb-2857	61	5	.	.	PROPN
ajbmeb-2857	61	6	goncharenko	goncharenko	PROPN
ajbmeb-2857	61	7	regards	regard	VERB
ajbmeb-2857	61	8	tax	tax	NOUN
ajbmeb-2857	61	9	administration	administration	NOUN
ajbmeb-2857	61	10	as	as	ADP
ajbmeb-2857	61	11	a	a	DET
ajbmeb-2857	61	12	broader	broad	ADJ
ajbmeb-2857	61	13	concept	concept	NOUN
ajbmeb-2857	61	14	than	than	ADP
ajbmeb-2857	61	15	tax	tax	NOUN
ajbmeb-2857	61	16	control	control	NOUN
ajbmeb-2857	61	17	but	but	CCONJ
ajbmeb-2857	61	18	still	still	ADV
ajbmeb-2857	61	19	sees	see	VERB
ajbmeb-2857	61	20	it	it	PRON
ajbmeb-2857	61	21	as	as	ADP
ajbmeb-2857	61	22	a	a	DET
ajbmeb-2857	61	23	limited	limited	ADJ
ajbmeb-2857	61	24	managerial	managerial	ADJ
ajbmeb-2857	61	25	component	component	NOUN
ajbmeb-2857	61	26	of	of	ADP
ajbmeb-2857	61	27	the	the	DET
ajbmeb-2857	61	28	tax	tax	NOUN
ajbmeb-2857	61	29	system	system	NOUN
ajbmeb-2857	61	30	,	,	PUNCT
ajbmeb-2857	61	31	focusing	focus	VERB
ajbmeb-2857	61	32	on	on	ADP
ajbmeb-2857	61	33	the	the	DET
ajbmeb-2857	61	34	responsibility	responsibility	NOUN
ajbmeb-2857	61	35	of	of	ADP
ajbmeb-2857	61	36	tax	tax	NOUN
ajbmeb-2857	61	37	bodies	body	NOUN
ajbmeb-2857	61	38	and	and	CCONJ
ajbmeb-2857	61	39	officials	official	NOUN
ajbmeb-2857	61	40	to	to	PART
ajbmeb-2857	61	41	ensure	ensure	VERB
ajbmeb-2857	61	42	timely	timely	ADJ
ajbmeb-2857	61	43	tax	tax	NOUN
ajbmeb-2857	61	44	and	and	CCONJ
ajbmeb-2857	61	45	fee	fee	NOUN
ajbmeb-2857	61	46	payments	payment	NOUN
ajbmeb-2857	61	47	.	.	PUNCT
ajbmeb-2857	62	1	according	accord	VERB
ajbmeb-2857	62	2	to	to	ADP
ajbmeb-2857	62	3	o.	o.	PROPN
ajbmeb-2857	62	4	ifueko	ifueko	PROPN
ajbmeb-2857	62	5	,	,	PUNCT
ajbmeb-2857	62	6	a	a	DET
ajbmeb-2857	62	7	unique	unique	ADJ
ajbmeb-2857	62	8	aspect	aspect	NOUN
ajbmeb-2857	62	9	of	of	ADP
ajbmeb-2857	62	10	tax	tax	NOUN
ajbmeb-2857	62	11	administration	administration	NOUN
ajbmeb-2857	62	12	is	be	AUX
ajbmeb-2857	62	13	the	the	DET
ajbmeb-2857	62	14	multi	multi	ADJ
ajbmeb-2857	62	15	-	-	ADJ
ajbmeb-2857	62	16	stakeholder	stakeholder	ADJ
ajbmeb-2857	62	17	involvement	involvement	NOUN
ajbmeb-2857	62	18	,	,	PUNCT
ajbmeb-2857	62	19	including	include	VERB
ajbmeb-2857	62	20	:	:	PUNCT
ajbmeb-2857	62	21	the	the	DET
ajbmeb-2857	62	22	taxable	taxable	ADJ
ajbmeb-2857	62	23	party	party	NOUN
ajbmeb-2857	62	24	(	(	PUNCT
ajbmeb-2857	62	25	the	the	DET
ajbmeb-2857	62	26	taxpayer	taxpayer	NOUN
ajbmeb-2857	62	27	)	)	PUNCT
ajbmeb-2857	62	28	,	,	PUNCT
ajbmeb-2857	62	29	the	the	DET
ajbmeb-2857	62	30	collector	collector	NOUN
ajbmeb-2857	62	31	(	(	PUNCT
ajbmeb-2857	62	32	tax	tax	NOUN
ajbmeb-2857	62	33	authorities	authority	NOUN
ajbmeb-2857	62	34	)	)	PUNCT
ajbmeb-2857	62	35	,	,	PUNCT
ajbmeb-2857	62	36	the	the	DET
ajbmeb-2857	62	37	user	user	NOUN
ajbmeb-2857	62	38	of	of	ADP
ajbmeb-2857	62	39	the	the	DET
ajbmeb-2857	62	40	taxes	taxis	NOUN
ajbmeb-2857	62	41	(	(	PUNCT
ajbmeb-2857	62	42	government	government	NOUN
ajbmeb-2857	62	43	ministries	ministry	NOUN
ajbmeb-2857	62	44	and	and	CCONJ
ajbmeb-2857	62	45	agencies	agency	NOUN
ajbmeb-2857	62	46	)	)	PUNCT
ajbmeb-2857	62	47	,	,	PUNCT
ajbmeb-2857	62	48	the	the	DET
ajbmeb-2857	62	49	lawmakers	lawmaker	NOUN
ajbmeb-2857	62	50	who	who	PRON
ajbmeb-2857	62	51	create	create	VERB
ajbmeb-2857	62	52	tax	tax	NOUN
ajbmeb-2857	62	53	laws	law	NOUN
ajbmeb-2857	62	54	,	,	PUNCT
ajbmeb-2857	62	55	and	and	CCONJ
ajbmeb-2857	62	56	ultimately	ultimately	ADV
ajbmeb-2857	62	57	,	,	PUNCT
ajbmeb-2857	62	58	the	the	DET
ajbmeb-2857	62	59	citizens	citizen	NOUN
ajbmeb-2857	62	60	on	on	ADP
ajbmeb-2857	62	61	whose	whose	DET
ajbmeb-2857	62	62	behalf	behalf	NOUN
ajbmeb-2857	62	63	and	and	CCONJ
ajbmeb-2857	62	64	for	for	ADP
ajbmeb-2857	62	65	whose	whose	DET
ajbmeb-2857	62	66	benefit	benefit	NOUN
ajbmeb-2857	62	67	the	the	DET
ajbmeb-2857	62	68	taxes	taxis	NOUN
ajbmeb-2857	62	69	are	be	AUX
ajbmeb-2857	62	70	collected	collect	VERB
ajbmeb-2857	62	71	.	.	PUNCT
ajbmeb-2857	63	1	economists	economist	NOUN
ajbmeb-2857	63	2	d.	d.	PROPN
ajbmeb-2857	63	3	abdulov	abdulov	PROPN
ajbmeb-2857	63	4	and	and	CCONJ
ajbmeb-2857	63	5	o.	o.	PROPN
ajbmeb-2857	63	6	abdurakhmanov	abdurakhmanov	NOUN
ajbmeb-2857	63	7	describe	describe	VERB
ajbmeb-2857	63	8	tax	tax	NOUN
ajbmeb-2857	63	9	administration	administration	NOUN
ajbmeb-2857	63	10	as	as	ADP
ajbmeb-2857	63	11	the	the	DET
ajbmeb-2857	63	12	responsible	responsible	ADJ
ajbmeb-2857	63	13	service	service	NOUN
ajbmeb-2857	63	14	that	that	PRON
ajbmeb-2857	63	15	ensures	ensure	VERB
ajbmeb-2857	63	16	timely	timely	ADJ
ajbmeb-2857	63	17	tax	tax	NOUN
ajbmeb-2857	63	18	revenue	revenue	NOUN
ajbmeb-2857	63	19	inflows	inflow	NOUN
ajbmeb-2857	63	20	into	into	ADP
ajbmeb-2857	63	21	the	the	DET
ajbmeb-2857	63	22	budget	budget	NOUN
ajbmeb-2857	63	23	.	.	PUNCT
ajbmeb-2857	64	1	notably	notably	ADV
ajbmeb-2857	64	2	,	,	PUNCT
ajbmeb-2857	64	3	the	the	DET
ajbmeb-2857	64	4	amount	amount	NOUN
ajbmeb-2857	64	5	of	of	ADP
ajbmeb-2857	64	6	tax	tax	NOUN
ajbmeb-2857	64	7	revenue	revenue	NOUN
ajbmeb-2857	64	8	is	be	AUX
ajbmeb-2857	64	9	determined	determine	VERB
ajbmeb-2857	64	10	annually	annually	ADV
ajbmeb-2857	64	11	during	during	ADP
ajbmeb-2857	64	12	the	the	DET
ajbmeb-2857	64	13	planning	planning	NOUN
ajbmeb-2857	64	14	of	of	ADP
ajbmeb-2857	64	15	the	the	DET
ajbmeb-2857	64	16	state	state	NOUN
ajbmeb-2857	64	17	budget	budget	NOUN
ajbmeb-2857	64	18	,	,	PUNCT
ajbmeb-2857	64	19	and	and	CCONJ
ajbmeb-2857	64	20	this	this	DET
ajbmeb-2857	64	21	process	process	NOUN
ajbmeb-2857	64	22	depends	depend	VERB
ajbmeb-2857	64	23	heavily	heavily	ADV
ajbmeb-2857	64	24	on	on	ADP
ajbmeb-2857	64	25	the	the	DET
ajbmeb-2857	64	26	accuracy	accuracy	NOUN
ajbmeb-2857	64	27	of	of	ADP
ajbmeb-2857	64	28	financial	financial	ADJ
ajbmeb-2857	64	29	forecasting	forecasting	NOUN
ajbmeb-2857	64	30	and	and	CCONJ
ajbmeb-2857	64	31	planning	planning	NOUN
ajbmeb-2857	64	32	.	.	PUNCT
ajbmeb-2857	65	1	american	american	ADJ
ajbmeb-2857	65	2	journal	journal	PROPN
ajbmeb-2857	65	3	of	of	ADP
ajbmeb-2857	65	4	business	business	NOUN
ajbmeb-2857	65	5	management	management	NOUN
ajbmeb-2857	65	6	,	,	PUNCT
ajbmeb-2857	65	7	economics	economic	NOUN
ajbmeb-2857	65	8	and	and	CCONJ
ajbmeb-2857	65	9	banking	banking	NOUN
ajbmeb-2857	65	10	volume	volume	NOUN
ajbmeb-2857	65	11	35	35	NUM
ajbmeb-2857	65	12	april	april	PROPN
ajbmeb-2857	65	13	2025	2025	NUM
ajbmeb-2857	65	14	p	p	NOUN
ajbmeb-2857	66	1	a	a	DET
ajbmeb-2857	66	2	g	g	NOUN
ajbmeb-2857	66	3	e	e	NOUN
ajbmeb-2857	66	4	|	|	ADV
ajbmeb-2857	66	5	68	68	NUM
ajbmeb-2857	66	6	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-2857	66	7	economist	economist	NOUN
ajbmeb-2857	66	8	kh	kh	PROPN
ajbmeb-2857	66	9	.	.	PROPN
ajbmeb-2857	66	10	jamalov	jamalov	PROPN
ajbmeb-2857	66	11	defines	defines	PROPN
ajbmeb-2857	66	12	tax	tax	NOUN
ajbmeb-2857	66	13	administration	administration	NOUN
ajbmeb-2857	66	14	as	as	ADP
ajbmeb-2857	66	15	a	a	DET
ajbmeb-2857	66	16	component	component	NOUN
ajbmeb-2857	66	17	of	of	ADP
ajbmeb-2857	66	18	tax	tax	NOUN
ajbmeb-2857	66	19	management	management	NOUN
ajbmeb-2857	66	20	that	that	PRON
ajbmeb-2857	66	21	ensures	ensure	VERB
ajbmeb-2857	66	22	the	the	DET
ajbmeb-2857	66	23	full	full	ADJ
ajbmeb-2857	66	24	and	and	CCONJ
ajbmeb-2857	66	25	timely	timely	ADJ
ajbmeb-2857	66	26	collection	collection	NOUN
ajbmeb-2857	66	27	of	of	ADP
ajbmeb-2857	66	28	tax	tax	NOUN
ajbmeb-2857	66	29	revenues	revenue	NOUN
ajbmeb-2857	66	30	into	into	ADP
ajbmeb-2857	66	31	the	the	DET
ajbmeb-2857	66	32	state	state	NOUN
ajbmeb-2857	66	33	budget	budget	NOUN
ajbmeb-2857	66	34	,	,	PUNCT
ajbmeb-2857	66	35	and	and	CCONJ
ajbmeb-2857	66	36	it	it	PRON
ajbmeb-2857	66	37	is	be	AUX
ajbmeb-2857	66	38	expressed	express	VERB
ajbmeb-2857	66	39	through	through	ADP
ajbmeb-2857	66	40	the	the	DET
ajbmeb-2857	66	41	set	set	NOUN
ajbmeb-2857	66	42	of	of	ADP
ajbmeb-2857	66	43	functions	function	NOUN
ajbmeb-2857	66	44	and	and	CCONJ
ajbmeb-2857	66	45	tasks	task	NOUN
ajbmeb-2857	66	46	performed	perform	VERB
ajbmeb-2857	66	47	by	by	ADP
ajbmeb-2857	66	48	authorized	authorize	VERB
ajbmeb-2857	66	49	bodies	body	NOUN
ajbmeb-2857	66	50	aimed	aim	VERB
ajbmeb-2857	66	51	at	at	ADP
ajbmeb-2857	66	52	achieving	achieve	VERB
ajbmeb-2857	66	53	this	this	DET
ajbmeb-2857	66	54	goal	goal	NOUN
ajbmeb-2857	66	55	.	.	PUNCT
ajbmeb-2857	67	1	according	accord	VERB
ajbmeb-2857	67	2	to	to	ADP
ajbmeb-2857	67	3	u.	u.	PROPN
ajbmeb-2857	67	4	berdieva	berdieva	PROPN
ajbmeb-2857	67	5	,	,	PUNCT
ajbmeb-2857	67	6	tax	tax	NOUN
ajbmeb-2857	67	7	administration	administration	NOUN
ajbmeb-2857	67	8	is	be	AUX
ajbmeb-2857	67	9	one	one	NUM
ajbmeb-2857	67	10	of	of	ADP
ajbmeb-2857	67	11	the	the	DET
ajbmeb-2857	67	12	key	key	ADJ
ajbmeb-2857	67	13	quality	quality	NOUN
ajbmeb-2857	67	14	indicators	indicator	NOUN
ajbmeb-2857	67	15	in	in	ADP
ajbmeb-2857	67	16	organizing	organize	VERB
ajbmeb-2857	67	17	the	the	DET
ajbmeb-2857	67	18	tax	tax	NOUN
ajbmeb-2857	67	19	system	system	NOUN
ajbmeb-2857	67	20	and	and	CCONJ
ajbmeb-2857	67	21	executing	execute	VERB
ajbmeb-2857	67	22	tax	tax	NOUN
ajbmeb-2857	67	23	revenue	revenue	NOUN
ajbmeb-2857	67	24	collection	collection	NOUN
ajbmeb-2857	67	25	in	in	ADP
ajbmeb-2857	67	26	line	line	NOUN
ajbmeb-2857	67	27	with	with	ADP
ajbmeb-2857	67	28	modern	modern	ADJ
ajbmeb-2857	67	29	requirements	requirement	NOUN
ajbmeb-2857	67	30	.	.	PUNCT
ajbmeb-2857	68	1	economist	economist	NOUN
ajbmeb-2857	68	2	a.	a.	PROPN
ajbmeb-2857	68	3	giyasov	giyasov	PROPN
ajbmeb-2857	68	4	believes	believe	VERB
ajbmeb-2857	68	5	that	that	SCONJ
ajbmeb-2857	68	6	the	the	DET
ajbmeb-2857	68	7	effectiveness	effectiveness	NOUN
ajbmeb-2857	68	8	of	of	ADP
ajbmeb-2857	68	9	tax	tax	NOUN
ajbmeb-2857	68	10	administration	administration	NOUN
ajbmeb-2857	68	11	depends	depend	VERB
ajbmeb-2857	68	12	largely	largely	ADV
ajbmeb-2857	68	13	on	on	ADP
ajbmeb-2857	68	14	establishing	establish	VERB
ajbmeb-2857	68	15	legal	legal	ADJ
ajbmeb-2857	68	16	norms	norm	NOUN
ajbmeb-2857	68	17	that	that	PRON
ajbmeb-2857	68	18	regulate	regulate	VERB
ajbmeb-2857	68	19	the	the	DET
ajbmeb-2857	68	20	relationship	relationship	NOUN
ajbmeb-2857	68	21	between	between	ADP
ajbmeb-2857	68	22	tax	tax	NOUN
ajbmeb-2857	68	23	authorities	authority	NOUN
ajbmeb-2857	68	24	and	and	CCONJ
ajbmeb-2857	68	25	taxpayers	taxpayer	NOUN
ajbmeb-2857	68	26	.	.	PUNCT
ajbmeb-2857	69	1	tax	tax	NOUN
ajbmeb-2857	69	2	administration	administration	NOUN
ajbmeb-2857	69	3	should	should	AUX
ajbmeb-2857	69	4	ensure	ensure	VERB
ajbmeb-2857	69	5	taxpayers	taxpayer	NOUN
ajbmeb-2857	69	6	understand	understand	VERB
ajbmeb-2857	69	7	the	the	DET
ajbmeb-2857	69	8	system	system	NOUN
ajbmeb-2857	69	9	,	,	PUNCT
ajbmeb-2857	69	10	establish	establish	VERB
ajbmeb-2857	69	11	fairness	fairness	NOUN
ajbmeb-2857	69	12	,	,	PUNCT
ajbmeb-2857	69	13	and	and	CCONJ
ajbmeb-2857	69	14	secure	secure	VERB
ajbmeb-2857	69	15	a	a	DET
ajbmeb-2857	69	16	proper	proper	ADJ
ajbmeb-2857	69	17	place	place	NOUN
ajbmeb-2857	69	18	for	for	ADP
ajbmeb-2857	69	19	taxpayers	taxpayer	NOUN
ajbmeb-2857	69	20	within	within	ADP
ajbmeb-2857	69	21	the	the	DET
ajbmeb-2857	69	22	tax	tax	NOUN
ajbmeb-2857	69	23	relationship	relationship	NOUN
ajbmeb-2857	69	24	framework	framework	NOUN
ajbmeb-2857	69	25	.	.	PUNCT
ajbmeb-2857	70	1	according	accord	VERB
ajbmeb-2857	70	2	to	to	ADP
ajbmeb-2857	70	3	pogorletsky	pogorletsky	NOUN
ajbmeb-2857	70	4	and	and	CCONJ
ajbmeb-2857	70	5	keshner	keshner	NOUN
ajbmeb-2857	70	6	,	,	PUNCT
ajbmeb-2857	70	7	“	"	PUNCT
ajbmeb-2857	70	8	the	the	DET
ajbmeb-2857	70	9	integration	integration	NOUN
ajbmeb-2857	70	10	of	of	ADP
ajbmeb-2857	70	11	digitalization	digitalization	NOUN
ajbmeb-2857	70	12	and	and	CCONJ
ajbmeb-2857	70	13	information	information	NOUN
ajbmeb-2857	70	14	technologies	technology	NOUN
ajbmeb-2857	70	15	into	into	ADP
ajbmeb-2857	70	16	tax	tax	NOUN
ajbmeb-2857	70	17	administration	administration	NOUN
ajbmeb-2857	70	18	should	should	AUX
ajbmeb-2857	70	19	reduce	reduce	VERB
ajbmeb-2857	70	20	the	the	DET
ajbmeb-2857	70	21	workload	workload	NOUN
ajbmeb-2857	70	22	of	of	ADP
ajbmeb-2857	70	23	tax	tax	NOUN
ajbmeb-2857	70	24	authorities	authority	NOUN
ajbmeb-2857	70	25	and	and	CCONJ
ajbmeb-2857	70	26	help	help	VERB
ajbmeb-2857	70	27	decrease	decrease	VERB
ajbmeb-2857	70	28	tax	tax	NOUN
ajbmeb-2857	70	29	and	and	CCONJ
ajbmeb-2857	70	30	insurance	insurance	NOUN
ajbmeb-2857	70	31	arrears	arrear	NOUN
ajbmeb-2857	70	32	.	.	PUNCT
ajbmeb-2857	70	33	”	"	PUNCT
ajbmeb-2857	71	1	economist	economist	PROPN
ajbmeb-2857	71	2	t.a	t.a	PROPN
ajbmeb-2857	71	3	.	.	PROPN
ajbmeb-2857	71	4	slesareva	slesareva	PROPN
ajbmeb-2857	71	5	explains	explain	VERB
ajbmeb-2857	71	6	that	that	SCONJ
ajbmeb-2857	71	7	tax	tax	NOUN
ajbmeb-2857	71	8	administration	administration	NOUN
ajbmeb-2857	71	9	is	be	AUX
ajbmeb-2857	71	10	“	"	PUNCT
ajbmeb-2857	71	11	a	a	DET
ajbmeb-2857	71	12	managerial	managerial	ADJ
ajbmeb-2857	71	13	process	process	NOUN
ajbmeb-2857	71	14	among	among	ADP
ajbmeb-2857	71	15	participants	participant	NOUN
ajbmeb-2857	71	16	in	in	ADP
ajbmeb-2857	71	17	tax	tax	NOUN
ajbmeb-2857	71	18	relations	relation	NOUN
ajbmeb-2857	71	19	,	,	PUNCT
ajbmeb-2857	71	20	which	which	PRON
ajbmeb-2857	71	21	arises	arise	VERB
ajbmeb-2857	71	22	during	during	ADP
ajbmeb-2857	71	23	the	the	DET
ajbmeb-2857	71	24	collection	collection	NOUN
ajbmeb-2857	71	25	and	and	CCONJ
ajbmeb-2857	71	26	control	control	NOUN
ajbmeb-2857	71	27	of	of	ADP
ajbmeb-2857	71	28	taxes	taxis	NOUN
ajbmeb-2857	71	29	by	by	ADP
ajbmeb-2857	71	30	tax	tax	NOUN
ajbmeb-2857	71	31	authorities	authority	NOUN
ajbmeb-2857	71	32	in	in	ADP
ajbmeb-2857	71	33	the	the	DET
ajbmeb-2857	71	34	execution	execution	NOUN
ajbmeb-2857	71	35	of	of	ADP
ajbmeb-2857	71	36	obligations	obligation	NOUN
ajbmeb-2857	71	37	between	between	ADP
ajbmeb-2857	71	38	various	various	ADJ
ajbmeb-2857	71	39	levels	level	NOUN
ajbmeb-2857	71	40	of	of	ADP
ajbmeb-2857	71	41	the	the	DET
ajbmeb-2857	71	42	budget	budget	NOUN
ajbmeb-2857	71	43	system	system	NOUN
ajbmeb-2857	71	44	.	.	PUNCT
ajbmeb-2857	71	45	”	"	PUNCT
ajbmeb-2857	72	1	she	she	PRON
ajbmeb-2857	72	2	suggests	suggest	VERB
ajbmeb-2857	72	3	clarifying	clarify	VERB
ajbmeb-2857	72	4	the	the	DET
ajbmeb-2857	72	5	definition	definition	NOUN
ajbmeb-2857	72	6	of	of	ADP
ajbmeb-2857	72	7	tax	tax	NOUN
ajbmeb-2857	72	8	administration	administration	NOUN
ajbmeb-2857	72	9	in	in	ADP
ajbmeb-2857	72	10	both	both	CCONJ
ajbmeb-2857	72	11	broad	broad	ADJ
ajbmeb-2857	72	12	and	and	CCONJ
ajbmeb-2857	72	13	narrow	narrow	ADJ
ajbmeb-2857	72	14	terms	term	NOUN
ajbmeb-2857	72	15	:	:	PUNCT
ajbmeb-2857	72	16	in	in	ADP
ajbmeb-2857	72	17	the	the	DET
ajbmeb-2857	72	18	broad	broad	ADJ
ajbmeb-2857	72	19	sense	sense	NOUN
ajbmeb-2857	72	20	,	,	PUNCT
ajbmeb-2857	72	21	tax	tax	NOUN
ajbmeb-2857	72	22	administration	administration	NOUN
ajbmeb-2857	72	23	is	be	AUX
ajbmeb-2857	72	24	viewed	view	VERB
ajbmeb-2857	72	25	as	as	ADP
ajbmeb-2857	72	26	a	a	DET
ajbmeb-2857	72	27	tax	tax	NOUN
ajbmeb-2857	72	28	management	management	NOUN
ajbmeb-2857	72	29	system	system	NOUN
ajbmeb-2857	72	30	within	within	ADP
ajbmeb-2857	72	31	the	the	DET
ajbmeb-2857	72	32	administrative	administrative	ADJ
ajbmeb-2857	72	33	governance	governance	NOUN
ajbmeb-2857	72	34	structures	structure	NOUN
ajbmeb-2857	72	35	at	at	ADP
ajbmeb-2857	72	36	various	various	ADJ
ajbmeb-2857	72	37	levels	level	NOUN
ajbmeb-2857	72	38	,	,	PUNCT
ajbmeb-2857	72	39	where	where	SCONJ
ajbmeb-2857	72	40	a	a	DET
ajbmeb-2857	72	41	central	central	ADJ
ajbmeb-2857	72	42	body	body	NOUN
ajbmeb-2857	72	43	enforces	enforce	VERB
ajbmeb-2857	72	44	strict	strict	ADJ
ajbmeb-2857	72	45	administrative	administrative	ADJ
ajbmeb-2857	72	46	measures	measure	NOUN
ajbmeb-2857	72	47	in	in	ADP
ajbmeb-2857	72	48	federal	federal	ADJ
ajbmeb-2857	72	49	and	and	CCONJ
ajbmeb-2857	72	50	regional	regional	ADJ
ajbmeb-2857	72	51	tax	tax	NOUN
ajbmeb-2857	72	52	relations	relation	NOUN
ajbmeb-2857	72	53	.	.	PUNCT
ajbmeb-2857	73	1	this	this	PRON
ajbmeb-2857	73	2	includes	include	VERB
ajbmeb-2857	73	3	using	use	VERB
ajbmeb-2857	73	4	international	international	ADJ
ajbmeb-2857	73	5	experience	experience	NOUN
ajbmeb-2857	73	6	in	in	ADP
ajbmeb-2857	73	7	tax	tax	NOUN
ajbmeb-2857	73	8	planning	planning	NOUN
ajbmeb-2857	73	9	,	,	PUNCT
ajbmeb-2857	73	10	regulation	regulation	NOUN
ajbmeb-2857	73	11	of	of	ADP
ajbmeb-2857	73	12	tax	tax	NOUN
ajbmeb-2857	73	13	collection	collection	NOUN
ajbmeb-2857	73	14	and	and	CCONJ
ajbmeb-2857	73	15	control	control	NOUN
ajbmeb-2857	73	16	,	,	PUNCT
ajbmeb-2857	73	17	and	and	CCONJ
ajbmeb-2857	73	18	managing	manage	VERB
ajbmeb-2857	73	19	taxation	taxation	NOUN
ajbmeb-2857	73	20	processes	process	NOUN
ajbmeb-2857	73	21	with	with	ADP
ajbmeb-2857	73	22	socio	socio	NOUN
ajbmeb-2857	73	23	-	-	PUNCT
ajbmeb-2857	73	24	economic	economic	ADJ
ajbmeb-2857	73	25	and	and	CCONJ
ajbmeb-2857	73	26	fiscal	fiscal	ADJ
ajbmeb-2857	73	27	functions	function	NOUN
ajbmeb-2857	73	28	in	in	ADP
ajbmeb-2857	73	29	mind	mind	NOUN
ajbmeb-2857	73	30	.	.	PUNCT
ajbmeb-2857	74	1	in	in	ADP
ajbmeb-2857	74	2	the	the	DET
ajbmeb-2857	74	3	narrow	narrow	ADJ
ajbmeb-2857	74	4	sense	sense	NOUN
ajbmeb-2857	74	5	,	,	PUNCT
ajbmeb-2857	74	6	tax	tax	NOUN
ajbmeb-2857	74	7	administration	administration	NOUN
ajbmeb-2857	74	8	is	be	AUX
ajbmeb-2857	74	9	the	the	DET
ajbmeb-2857	74	10	direct	direct	ADJ
ajbmeb-2857	74	11	activity	activity	NOUN
ajbmeb-2857	74	12	of	of	ADP
ajbmeb-2857	74	13	tax	tax	NOUN
ajbmeb-2857	74	14	authorities	authority	NOUN
ajbmeb-2857	74	15	ensuring	ensure	VERB
ajbmeb-2857	74	16	compliance	compliance	NOUN
ajbmeb-2857	74	17	with	with	ADP
ajbmeb-2857	74	18	tax	tax	NOUN
ajbmeb-2857	74	19	legislation	legislation	NOUN
ajbmeb-2857	74	20	by	by	ADP
ajbmeb-2857	74	21	all	all	DET
ajbmeb-2857	74	22	participants	participant	NOUN
ajbmeb-2857	74	23	in	in	ADP
ajbmeb-2857	74	24	tax	tax	NOUN
ajbmeb-2857	74	25	relations	relation	NOUN
ajbmeb-2857	74	26	.	.	PUNCT
ajbmeb-2857	75	1	in	in	ADP
ajbmeb-2857	75	2	their	their	PRON
ajbmeb-2857	75	3	2005	2005	NUM
ajbmeb-2857	75	4	textbook	textbook	NOUN
ajbmeb-2857	75	5	"	"	PUNCT
ajbmeb-2857	75	6	tax	tax	NOUN
ajbmeb-2857	75	7	administration	administration	NOUN
ajbmeb-2857	75	8	"	"	PUNCT
ajbmeb-2857	75	9	,	,	PUNCT
ajbmeb-2857	75	10	o.a	o.a	PROPN
ajbmeb-2857	75	11	.	.	PROPN
ajbmeb-2857	75	12	mironova	mironova	PROPN
ajbmeb-2857	75	13	and	and	CCONJ
ajbmeb-2857	75	14	f.f	f.f	PROPN
ajbmeb-2857	75	15	.	.	PROPN
ajbmeb-2857	75	16	khanafeev	khanafeev	PROPN
ajbmeb-2857	75	17	define	define	VERB
ajbmeb-2857	75	18	tax	tax	NOUN
ajbmeb-2857	75	19	administration	administration	NOUN
ajbmeb-2857	75	20	as	as	ADP
ajbmeb-2857	75	21	“	"	PUNCT
ajbmeb-2857	75	22	a	a	DET
ajbmeb-2857	75	23	dynamically	dynamically	ADV
ajbmeb-2857	75	24	developing	develop	VERB
ajbmeb-2857	75	25	system	system	NOUN
ajbmeb-2857	75	26	for	for	ADP
ajbmeb-2857	75	27	managing	manage	VERB
ajbmeb-2857	75	28	tax	tax	NOUN
ajbmeb-2857	75	29	relations	relation	NOUN
ajbmeb-2857	75	30	that	that	PRON
ajbmeb-2857	75	31	coordinates	coordinate	VERB
ajbmeb-2857	75	32	the	the	DET
ajbmeb-2857	75	33	activities	activity	NOUN
ajbmeb-2857	75	34	of	of	ADP
ajbmeb-2857	75	35	tax	tax	NOUN
ajbmeb-2857	75	36	authorities	authority	NOUN
ajbmeb-2857	75	37	in	in	ADP
ajbmeb-2857	75	38	a	a	DET
ajbmeb-2857	75	39	market	market	NOUN
ajbmeb-2857	75	40	economy	economy	NOUN
ajbmeb-2857	75	41	.	.	PUNCT
ajbmeb-2857	75	42	”	"	PUNCT
ajbmeb-2857	76	1	they	they	PRON
ajbmeb-2857	76	2	emphasize	emphasize	VERB
ajbmeb-2857	76	3	two	two	NUM
ajbmeb-2857	76	4	key	key	ADJ
ajbmeb-2857	76	5	aspects	aspect	NOUN
ajbmeb-2857	76	6	:	:	PUNCT
ajbmeb-2857	76	7	tax	tax	NOUN
ajbmeb-2857	76	8	administration	administration	NOUN
ajbmeb-2857	76	9	functions	function	NOUN
ajbmeb-2857	76	10	primarily	primarily	ADV
ajbmeb-2857	76	11	as	as	ADP
ajbmeb-2857	76	12	a	a	DET
ajbmeb-2857	76	13	coordination	coordination	NOUN
ajbmeb-2857	76	14	system	system	NOUN
ajbmeb-2857	76	15	for	for	ADP
ajbmeb-2857	76	16	tax	tax	NOUN
ajbmeb-2857	76	17	authority	authority	NOUN
ajbmeb-2857	76	18	activities	activity	NOUN
ajbmeb-2857	76	19	.	.	PUNCT
ajbmeb-2857	77	1	it	it	PRON
ajbmeb-2857	77	2	also	also	ADV
ajbmeb-2857	77	3	serves	serve	VERB
ajbmeb-2857	77	4	as	as	ADP
ajbmeb-2857	77	5	a	a	DET
ajbmeb-2857	77	6	governance	governance	NOUN
ajbmeb-2857	77	7	system	system	NOUN
ajbmeb-2857	77	8	for	for	ADP
ajbmeb-2857	77	9	tax	tax	NOUN
ajbmeb-2857	77	10	relations	relation	NOUN
ajbmeb-2857	77	11	.	.	PUNCT
ajbmeb-2857	78	1	in	in	ADP
ajbmeb-2857	78	2	our	our	PRON
ajbmeb-2857	78	3	view	view	NOUN
ajbmeb-2857	78	4	,	,	PUNCT
ajbmeb-2857	78	5	while	while	SCONJ
ajbmeb-2857	78	6	expressions	expression	NOUN
ajbmeb-2857	78	7	like	like	ADP
ajbmeb-2857	78	8	"	"	PUNCT
ajbmeb-2857	78	9	in	in	ADP
ajbmeb-2857	78	10	a	a	DET
ajbmeb-2857	78	11	market	market	NOUN
ajbmeb-2857	78	12	economy	economy	NOUN
ajbmeb-2857	78	13	"	"	PUNCT
ajbmeb-2857	78	14	and	and	CCONJ
ajbmeb-2857	78	15	"	"	PUNCT
ajbmeb-2857	78	16	dynamically	dynamically	ADV
ajbmeb-2857	78	17	developing	develop	VERB
ajbmeb-2857	78	18	"	"	PUNCT
ajbmeb-2857	78	19	used	use	VERB
ajbmeb-2857	78	20	by	by	ADP
ajbmeb-2857	78	21	mironova	mironova	NOUN
ajbmeb-2857	78	22	and	and	CCONJ
ajbmeb-2857	78	23	khanafeev	khanafeev	NOUN
ajbmeb-2857	78	24	are	be	AUX
ajbmeb-2857	78	25	somewhat	somewhat	ADV
ajbmeb-2857	78	26	useful	useful	ADJ
ajbmeb-2857	78	27	in	in	ADP
ajbmeb-2857	78	28	explaining	explain	VERB
ajbmeb-2857	78	29	the	the	DET
ajbmeb-2857	78	30	essence	essence	NOUN
ajbmeb-2857	78	31	of	of	ADP
ajbmeb-2857	78	32	tax	tax	NOUN
ajbmeb-2857	78	33	administration	administration	NOUN
ajbmeb-2857	78	34	,	,	PUNCT
ajbmeb-2857	78	35	they	they	PRON
ajbmeb-2857	78	36	are	be	AUX
ajbmeb-2857	78	37	not	not	PART
ajbmeb-2857	78	38	decisive	decisive	ADJ
ajbmeb-2857	78	39	criteria	criterion	NOUN
ajbmeb-2857	78	40	in	in	ADP
ajbmeb-2857	78	41	defining	define	VERB
ajbmeb-2857	78	42	its	its	PRON
ajbmeb-2857	78	43	full	full	ADJ
ajbmeb-2857	78	44	scope	scope	NOUN
ajbmeb-2857	78	45	.	.	PUNCT
ajbmeb-2857	79	1	however	however	ADV
ajbmeb-2857	79	2	,	,	PUNCT
ajbmeb-2857	79	3	it	it	PRON
ajbmeb-2857	79	4	should	should	AUX
ajbmeb-2857	79	5	be	be	AUX
ajbmeb-2857	79	6	acknowledged	acknowledge	VERB
ajbmeb-2857	79	7	that	that	SCONJ
ajbmeb-2857	79	8	their	their	PRON
ajbmeb-2857	79	9	definitions	definition	NOUN
ajbmeb-2857	79	10	stand	stand	VERB
ajbmeb-2857	79	11	out	out	ADP
ajbmeb-2857	79	12	for	for	ADP
ajbmeb-2857	79	13	being	be	AUX
ajbmeb-2857	79	14	concise	concise	ADJ
ajbmeb-2857	79	15	and	and	CCONJ
ajbmeb-2857	79	16	relatively	relatively	ADV
ajbmeb-2857	79	17	precise	precise	ADJ
ajbmeb-2857	79	18	—	—	PUNCT
ajbmeb-2857	79	19	a	a	DET
ajbmeb-2857	79	20	strength	strength	NOUN
ajbmeb-2857	79	21	worth	worth	ADJ
ajbmeb-2857	79	22	noting	note	VERB
ajbmeb-2857	79	23	.	.	PUNCT
ajbmeb-2857	80	1	at	at	ADP
ajbmeb-2857	80	2	the	the	DET
ajbmeb-2857	80	3	same	same	ADJ
ajbmeb-2857	80	4	time	time	NOUN
ajbmeb-2857	80	5	,	,	PUNCT
ajbmeb-2857	80	6	we	we	PRON
ajbmeb-2857	80	7	believe	believe	VERB
ajbmeb-2857	80	8	that	that	SCONJ
ajbmeb-2857	80	9	their	their	PRON
ajbmeb-2857	80	10	definitions	definition	NOUN
ajbmeb-2857	80	11	do	do	AUX
ajbmeb-2857	80	12	not	not	PART
ajbmeb-2857	80	13	fully	fully	ADV
ajbmeb-2857	80	14	capture	capture	VERB
ajbmeb-2857	80	15	the	the	DET
ajbmeb-2857	80	16	entire	entire	ADJ
ajbmeb-2857	80	17	essence	essence	NOUN
ajbmeb-2857	80	18	and	and	CCONJ
ajbmeb-2857	80	19	substance	substance	NOUN
ajbmeb-2857	80	20	of	of	ADP
ajbmeb-2857	80	21	tax	tax	NOUN
ajbmeb-2857	80	22	administration	administration	NOUN
ajbmeb-2857	80	23	,	,	PUNCT
ajbmeb-2857	80	24	primarily	primarily	ADV
ajbmeb-2857	80	25	because	because	SCONJ
ajbmeb-2857	80	26	not	not	PART
ajbmeb-2857	80	27	all	all	PRON
ajbmeb-2857	80	28	relevant	relevant	ADJ
ajbmeb-2857	80	29	aspects	aspect	NOUN
ajbmeb-2857	80	30	have	have	AUX
ajbmeb-2857	80	31	been	be	AUX
ajbmeb-2857	80	32	considered	consider	VERB
ajbmeb-2857	80	33	.	.	PUNCT
ajbmeb-2857	81	1	therefore	therefore	ADV
ajbmeb-2857	81	2	,	,	PUNCT
ajbmeb-2857	81	3	these	these	DET
ajbmeb-2857	81	4	definitions	definition	NOUN
ajbmeb-2857	81	5	may	may	AUX
ajbmeb-2857	81	6	not	not	PART
ajbmeb-2857	81	7	suffice	suffice	VERB
ajbmeb-2857	81	8	to	to	PART
ajbmeb-2857	81	9	be	be	AUX
ajbmeb-2857	81	10	regarded	regard	VERB
ajbmeb-2857	81	11	as	as	ADP
ajbmeb-2857	81	12	comprehensive	comprehensive	ADJ
ajbmeb-2857	81	13	representations	representation	NOUN
ajbmeb-2857	81	14	of	of	ADP
ajbmeb-2857	81	15	the	the	DET
ajbmeb-2857	81	16	essence	essence	NOUN
ajbmeb-2857	81	17	of	of	ADP
ajbmeb-2857	81	18	tax	tax	NOUN
ajbmeb-2857	81	19	administration	administration	NOUN
ajbmeb-2857	81	20	.	.	PUNCT
ajbmeb-2857	82	1	a	a	DET
ajbmeb-2857	82	2	number	number	NOUN
ajbmeb-2857	82	3	of	of	ADP
ajbmeb-2857	82	4	uzbek	uzbek	PROPN
ajbmeb-2857	82	5	economists	economist	NOUN
ajbmeb-2857	82	6	have	have	AUX
ajbmeb-2857	82	7	also	also	ADV
ajbmeb-2857	82	8	contributed	contribute	VERB
ajbmeb-2857	82	9	to	to	ADP
ajbmeb-2857	82	10	the	the	DET
ajbmeb-2857	82	11	academic	academic	ADJ
ajbmeb-2857	82	12	understanding	understanding	NOUN
ajbmeb-2857	82	13	of	of	ADP
ajbmeb-2857	82	14	tax	tax	NOUN
ajbmeb-2857	82	15	administration	administration	NOUN
ajbmeb-2857	82	16	.	.	PUNCT
ajbmeb-2857	83	1	for	for	ADP
ajbmeb-2857	83	2	instance	instance	NOUN
ajbmeb-2857	83	3	,	,	PUNCT
ajbmeb-2857	83	4	economist	economist	PROPN
ajbmeb-2857	83	5	f.	f.	PROPN
ajbmeb-2857	83	6	mirzayev	mirzayev	PROPN
ajbmeb-2857	83	7	,	,	PUNCT
ajbmeb-2857	83	8	in	in	ADP
ajbmeb-2857	83	9	his	his	PRON
ajbmeb-2857	83	10	study	study	NOUN
ajbmeb-2857	83	11	guide	guide	NOUN
ajbmeb-2857	83	12	"	"	PUNCT
ajbmeb-2857	83	13	modern	modern	ADJ
ajbmeb-2857	83	14	methods	method	NOUN
ajbmeb-2857	83	15	of	of	ADP
ajbmeb-2857	83	16	tax	tax	NOUN
ajbmeb-2857	83	17	administration	administration	NOUN
ajbmeb-2857	83	18	"	"	PUNCT
ajbmeb-2857	83	19	,	,	PUNCT
ajbmeb-2857	83	20	states	state	VERB
ajbmeb-2857	83	21	that	that	SCONJ
ajbmeb-2857	83	22	:	:	PUNCT
ajbmeb-2857	83	23	“	"	PUNCT
ajbmeb-2857	83	24	tax	tax	NOUN
ajbmeb-2857	83	25	administration	administration	NOUN
ajbmeb-2857	83	26	is	be	AUX
ajbmeb-2857	83	27	the	the	DET
ajbmeb-2857	83	28	system	system	NOUN
ajbmeb-2857	83	29	of	of	ADP
ajbmeb-2857	83	30	managing	manage	VERB
ajbmeb-2857	83	31	tax	tax	NOUN
ajbmeb-2857	83	32	relations	relation	NOUN
ajbmeb-2857	83	33	by	by	ADP
ajbmeb-2857	83	34	coordinating	coordinate	VERB
ajbmeb-2857	83	35	the	the	DET
ajbmeb-2857	83	36	activities	activity	NOUN
ajbmeb-2857	83	37	of	of	ADP
ajbmeb-2857	83	38	tax	tax	NOUN
ajbmeb-2857	83	39	authorities	authority	NOUN
ajbmeb-2857	83	40	in	in	ADP
ajbmeb-2857	83	41	the	the	DET
ajbmeb-2857	83	42	implementation	implementation	NOUN
ajbmeb-2857	83	43	of	of	ADP
ajbmeb-2857	83	44	tax	tax	NOUN
ajbmeb-2857	83	45	policy	policy	NOUN
ajbmeb-2857	83	46	,	,	PUNCT
ajbmeb-2857	83	47	based	base	VERB
ajbmeb-2857	83	48	on	on	ADP
ajbmeb-2857	83	49	the	the	DET
ajbmeb-2857	83	50	rules	rule	NOUN
ajbmeb-2857	83	51	of	of	ADP
ajbmeb-2857	83	52	tax	tax	NOUN
ajbmeb-2857	83	53	law	law	NOUN
ajbmeb-2857	83	54	.	.	PUNCT
ajbmeb-2857	83	55	”	"	PUNCT
ajbmeb-2857	84	1	american	american	PROPN
ajbmeb-2857	84	2	journal	journal	PROPN
ajbmeb-2857	84	3	of	of	ADP
ajbmeb-2857	84	4	business	business	NOUN
ajbmeb-2857	84	5	management	management	NOUN
ajbmeb-2857	84	6	,	,	PUNCT
ajbmeb-2857	84	7	economics	economic	NOUN
ajbmeb-2857	84	8	and	and	CCONJ
ajbmeb-2857	84	9	banking	banking	NOUN
ajbmeb-2857	84	10	volume	volume	NOUN
ajbmeb-2857	84	11	35	35	NUM
ajbmeb-2857	84	12	april	april	PROPN
ajbmeb-2857	84	13	2025	2025	NUM
ajbmeb-2857	84	14	p	p	NOUN
ajbmeb-2857	85	1	a	a	DET
ajbmeb-2857	85	2	g	g	NOUN
ajbmeb-2857	85	3	e	e	NOUN
ajbmeb-2857	85	4	|	|	ADV
ajbmeb-2857	85	5	69	69	NUM
ajbmeb-2857	85	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2857	85	7	in	in	ADP
ajbmeb-2857	85	8	our	our	PRON
ajbmeb-2857	85	9	view	view	NOUN
ajbmeb-2857	85	10	,	,	PUNCT
ajbmeb-2857	85	11	the	the	DET
ajbmeb-2857	85	12	definition	definition	NOUN
ajbmeb-2857	85	13	of	of	ADP
ajbmeb-2857	85	14	tax	tax	NOUN
ajbmeb-2857	85	15	administration	administration	NOUN
ajbmeb-2857	85	16	discussed	discuss	VERB
ajbmeb-2857	85	17	above	above	ADP
ajbmeb-2857	85	18	more	more	ADV
ajbmeb-2857	85	19	fully	fully	ADV
ajbmeb-2857	85	20	expresses	express	VERB
ajbmeb-2857	85	21	its	its	PRON
ajbmeb-2857	85	22	conceptual	conceptual	ADJ
ajbmeb-2857	85	23	essence	essence	NOUN
ajbmeb-2857	85	24	by	by	ADP
ajbmeb-2857	85	25	emphasizing	emphasize	VERB
ajbmeb-2857	85	26	two	two	NUM
ajbmeb-2857	85	27	critical	critical	ADJ
ajbmeb-2857	85	28	aspects	aspect	NOUN
ajbmeb-2857	85	29	:	:	PUNCT
ajbmeb-2857	85	30	(	(	PUNCT
ajbmeb-2857	85	31	1	1	X
ajbmeb-2857	85	32	)	)	PUNCT
ajbmeb-2857	85	33	its	its	PRON
ajbmeb-2857	85	34	foundation	foundation	NOUN
ajbmeb-2857	85	35	on	on	ADP
ajbmeb-2857	85	36	the	the	DET
ajbmeb-2857	85	37	principles	principle	NOUN
ajbmeb-2857	85	38	of	of	ADP
ajbmeb-2857	85	39	tax	tax	NOUN
ajbmeb-2857	85	40	law	law	NOUN
ajbmeb-2857	85	41	and	and	CCONJ
ajbmeb-2857	85	42	(	(	PUNCT
ajbmeb-2857	85	43	2	2	X
ajbmeb-2857	85	44	)	)	PUNCT
ajbmeb-2857	85	45	its	its	PRON
ajbmeb-2857	85	46	role	role	NOUN
ajbmeb-2857	85	47	in	in	ADP
ajbmeb-2857	85	48	the	the	DET
ajbmeb-2857	85	49	implementation	implementation	NOUN
ajbmeb-2857	85	50	of	of	ADP
ajbmeb-2857	85	51	tax	tax	NOUN
ajbmeb-2857	85	52	policy	policy	NOUN
ajbmeb-2857	85	53	.	.	PUNCT
ajbmeb-2857	86	1	however	however	ADV
ajbmeb-2857	86	2	,	,	PUNCT
ajbmeb-2857	86	3	even	even	ADV
ajbmeb-2857	86	4	this	this	DET
ajbmeb-2857	86	5	interpretation	interpretation	NOUN
ajbmeb-2857	86	6	does	do	AUX
ajbmeb-2857	86	7	not	not	PART
ajbmeb-2857	86	8	offer	offer	VERB
ajbmeb-2857	86	9	a	a	DET
ajbmeb-2857	86	10	universally	universally	ADV
ajbmeb-2857	86	11	comprehensive	comprehensive	ADJ
ajbmeb-2857	86	12	and	and	CCONJ
ajbmeb-2857	86	13	fully	fully	ADV
ajbmeb-2857	86	14	developed	develop	VERB
ajbmeb-2857	86	15	framework	framework	NOUN
ajbmeb-2857	86	16	of	of	ADP
ajbmeb-2857	86	17	tax	tax	NOUN
ajbmeb-2857	86	18	administration	administration	NOUN
ajbmeb-2857	86	19	that	that	PRON
ajbmeb-2857	86	20	aligns	align	VERB
ajbmeb-2857	86	21	with	with	ADP
ajbmeb-2857	86	22	all	all	DET
ajbmeb-2857	86	23	functional	functional	ADJ
ajbmeb-2857	86	24	and	and	CCONJ
ajbmeb-2857	86	25	institutional	institutional	ADJ
ajbmeb-2857	86	26	criteria	criterion	NOUN
ajbmeb-2857	86	27	.	.	PUNCT
ajbmeb-2857	87	1	a	a	DET
ajbmeb-2857	87	2	holistic	holistic	ADJ
ajbmeb-2857	87	3	understanding	understanding	NOUN
ajbmeb-2857	87	4	of	of	ADP
ajbmeb-2857	87	5	tax	tax	NOUN
ajbmeb-2857	87	6	administration	administration	NOUN
ajbmeb-2857	87	7	requires	require	VERB
ajbmeb-2857	87	8	consideration	consideration	NOUN
ajbmeb-2857	87	9	of	of	ADP
ajbmeb-2857	87	10	several	several	ADJ
ajbmeb-2857	87	11	key	key	ADJ
ajbmeb-2857	87	12	factors	factor	NOUN
ajbmeb-2857	87	13	,	,	PUNCT
ajbmeb-2857	87	14	primarily	primarily	ADV
ajbmeb-2857	87	15	drawn	draw	VERB
ajbmeb-2857	87	16	from	from	ADP
ajbmeb-2857	87	17	the	the	DET
ajbmeb-2857	87	18	fundamental	fundamental	ADJ
ajbmeb-2857	87	19	functions	function	NOUN
ajbmeb-2857	87	20	taxes	taxis	NOUN
ajbmeb-2857	87	21	serve	serve	VERB
ajbmeb-2857	87	22	in	in	ADP
ajbmeb-2857	87	23	a	a	DET
ajbmeb-2857	87	24	state	state	NOUN
ajbmeb-2857	87	25	’s	’s	PART
ajbmeb-2857	87	26	governance	governance	NOUN
ajbmeb-2857	87	27	system	system	NOUN
ajbmeb-2857	87	28	.	.	PUNCT
ajbmeb-2857	88	1	tax	tax	NOUN
ajbmeb-2857	88	2	administration	administration	NOUN
ajbmeb-2857	88	3	should	should	AUX
ajbmeb-2857	88	4	be	be	AUX
ajbmeb-2857	88	5	regarded	regard	VERB
ajbmeb-2857	88	6	as	as	ADP
ajbmeb-2857	88	7	a	a	DET
ajbmeb-2857	88	8	system	system	NOUN
ajbmeb-2857	88	9	that	that	PRON
ajbmeb-2857	88	10	ensures	ensure	VERB
ajbmeb-2857	88	11	the	the	DET
ajbmeb-2857	88	12	stable	stable	ADJ
ajbmeb-2857	88	13	development	development	NOUN
ajbmeb-2857	88	14	of	of	ADP
ajbmeb-2857	88	15	tax	tax	NOUN
ajbmeb-2857	88	16	relations	relation	NOUN
ajbmeb-2857	88	17	between	between	ADP
ajbmeb-2857	88	18	the	the	DET
ajbmeb-2857	88	19	state	state	NOUN
ajbmeb-2857	88	20	and	and	CCONJ
ajbmeb-2857	88	21	taxpayers	taxpayer	NOUN
ajbmeb-2857	88	22	.	.	PUNCT
ajbmeb-2857	89	1	it	it	PRON
ajbmeb-2857	89	2	is	be	AUX
ajbmeb-2857	89	3	,	,	PUNCT
ajbmeb-2857	89	4	therefore	therefore	ADV
ajbmeb-2857	89	5	,	,	PUNCT
ajbmeb-2857	89	6	an	an	DET
ajbmeb-2857	89	7	objective	objective	ADJ
ajbmeb-2857	89	8	necessity	necessity	NOUN
ajbmeb-2857	89	9	for	for	ADP
ajbmeb-2857	89	10	the	the	DET
ajbmeb-2857	89	11	distribution	distribution	NOUN
ajbmeb-2857	89	12	and	and	CCONJ
ajbmeb-2857	89	13	redistribution	redistribution	NOUN
ajbmeb-2857	89	14	of	of	ADP
ajbmeb-2857	89	15	national	national	ADJ
ajbmeb-2857	89	16	income	income	NOUN
ajbmeb-2857	89	17	.	.	PUNCT
ajbmeb-2857	90	1	when	when	SCONJ
ajbmeb-2857	90	2	treated	treat	VERB
ajbmeb-2857	90	3	as	as	ADP
ajbmeb-2857	90	4	a	a	DET
ajbmeb-2857	90	5	system	system	NOUN
ajbmeb-2857	90	6	,	,	PUNCT
ajbmeb-2857	90	7	tax	tax	NOUN
ajbmeb-2857	90	8	administration	administration	NOUN
ajbmeb-2857	90	9	must	must	AUX
ajbmeb-2857	90	10	incorporate	incorporate	VERB
ajbmeb-2857	90	11	the	the	DET
ajbmeb-2857	90	12	following	follow	VERB
ajbmeb-2857	90	13	elements	element	NOUN
ajbmeb-2857	90	14	:	:	PUNCT
ajbmeb-2857	90	15	a	a	DET
ajbmeb-2857	90	16	strategic	strategic	ADJ
ajbmeb-2857	90	17	purpose	purpose	NOUN
ajbmeb-2857	90	18	that	that	PRON
ajbmeb-2857	90	19	governs	govern	VERB
ajbmeb-2857	90	20	and	and	CCONJ
ajbmeb-2857	90	21	continuously	continuously	ADV
ajbmeb-2857	90	22	improves	improve	VERB
ajbmeb-2857	90	23	the	the	DET
ajbmeb-2857	90	24	system	system	NOUN
ajbmeb-2857	90	25	,	,	PUNCT
ajbmeb-2857	90	26	a	a	DET
ajbmeb-2857	90	27	clear	clear	ADJ
ajbmeb-2857	90	28	structure	structure	NOUN
ajbmeb-2857	90	29	involving	involve	VERB
ajbmeb-2857	90	30	economic	economic	ADJ
ajbmeb-2857	90	31	components	component	NOUN
ajbmeb-2857	90	32	such	such	ADJ
ajbmeb-2857	90	33	as	as	ADP
ajbmeb-2857	90	34	subjects	subject	NOUN
ajbmeb-2857	90	35	,	,	PUNCT
ajbmeb-2857	90	36	objects	object	NOUN
ajbmeb-2857	90	37	,	,	PUNCT
ajbmeb-2857	90	38	and	and	CCONJ
ajbmeb-2857	90	39	core	core	NOUN
ajbmeb-2857	90	40	instruments	instrument	NOUN
ajbmeb-2857	90	41	of	of	ADP
ajbmeb-2857	90	42	management	management	NOUN
ajbmeb-2857	90	43	.	.	PUNCT
ajbmeb-2857	91	1	from	from	ADP
ajbmeb-2857	91	2	this	this	DET
ajbmeb-2857	91	3	systemic	systemic	ADJ
ajbmeb-2857	91	4	perspective	perspective	NOUN
ajbmeb-2857	91	5	,	,	PUNCT
ajbmeb-2857	91	6	we	we	PRON
ajbmeb-2857	91	7	argue	argue	VERB
ajbmeb-2857	91	8	that	that	SCONJ
ajbmeb-2857	91	9	the	the	DET
ajbmeb-2857	91	10	primary	primary	ADJ
ajbmeb-2857	91	11	goal	goal	NOUN
ajbmeb-2857	91	12	of	of	ADP
ajbmeb-2857	91	13	tax	tax	NOUN
ajbmeb-2857	91	14	administration	administration	NOUN
ajbmeb-2857	91	15	is	be	AUX
ajbmeb-2857	91	16	to	to	PART
ajbmeb-2857	91	17	achieve	achieve	VERB
ajbmeb-2857	91	18	an	an	DET
ajbmeb-2857	91	19	optimal	optimal	ADJ
ajbmeb-2857	91	20	balance	balance	NOUN
ajbmeb-2857	91	21	between	between	ADP
ajbmeb-2857	91	22	the	the	DET
ajbmeb-2857	91	23	fiscal	fiscal	ADJ
ajbmeb-2857	91	24	and	and	CCONJ
ajbmeb-2857	91	25	redistributive	redistributive	ADJ
ajbmeb-2857	91	26	functions	function	NOUN
ajbmeb-2857	91	27	of	of	ADP
ajbmeb-2857	91	28	taxation	taxation	NOUN
ajbmeb-2857	91	29	,	,	PUNCT
ajbmeb-2857	91	30	with	with	ADP
ajbmeb-2857	91	31	minimal	minimal	ADJ
ajbmeb-2857	91	32	economic	economic	ADJ
ajbmeb-2857	91	33	cost	cost	NOUN
ajbmeb-2857	91	34	,	,	PUNCT
ajbmeb-2857	91	35	thereby	thereby	ADV
ajbmeb-2857	91	36	supporting	support	VERB
ajbmeb-2857	91	37	the	the	DET
ajbmeb-2857	91	38	sustainable	sustainable	ADJ
ajbmeb-2857	91	39	development	development	NOUN
ajbmeb-2857	91	40	of	of	ADP
ajbmeb-2857	91	41	the	the	DET
ajbmeb-2857	91	42	national	national	ADJ
ajbmeb-2857	91	43	economy	economy	NOUN
ajbmeb-2857	91	44	.	.	PUNCT
ajbmeb-2857	92	1	at	at	ADP
ajbmeb-2857	92	2	the	the	DET
ajbmeb-2857	92	3	macro	macro	ADJ
ajbmeb-2857	92	4	level	level	NOUN
ajbmeb-2857	92	5	,	,	PUNCT
ajbmeb-2857	92	6	this	this	PRON
ajbmeb-2857	92	7	entails	entail	VERB
ajbmeb-2857	92	8	the	the	DET
ajbmeb-2857	92	9	following	follow	VERB
ajbmeb-2857	92	10	tasks	task	NOUN
ajbmeb-2857	92	11	:	:	PUNCT
ajbmeb-2857	92	12	analyzing	analyze	VERB
ajbmeb-2857	92	13	macroeconomic	macroeconomic	ADJ
ajbmeb-2857	92	14	taxation	taxation	NOUN
ajbmeb-2857	92	15	processes	process	NOUN
ajbmeb-2857	92	16	and	and	CCONJ
ajbmeb-2857	92	17	developing	develop	VERB
ajbmeb-2857	92	18	forecasting	forecasting	NOUN
ajbmeb-2857	92	19	models	model	NOUN
ajbmeb-2857	92	20	,	,	PUNCT
ajbmeb-2857	92	21	evaluating	evaluate	VERB
ajbmeb-2857	92	22	deviations	deviation	NOUN
ajbmeb-2857	92	23	between	between	ADP
ajbmeb-2857	92	24	projected	project	VERB
ajbmeb-2857	92	25	and	and	CCONJ
ajbmeb-2857	92	26	actual	actual	ADJ
ajbmeb-2857	92	27	fiscal	fiscal	ADJ
ajbmeb-2857	92	28	indicators	indicator	NOUN
ajbmeb-2857	92	29	,	,	PUNCT
ajbmeb-2857	92	30	developing	develop	VERB
ajbmeb-2857	92	31	a	a	DET
ajbmeb-2857	92	32	conceptually	conceptually	ADV
ajbmeb-2857	92	33	and	and	CCONJ
ajbmeb-2857	92	34	scientifically	scientifically	ADV
ajbmeb-2857	92	35	sound	sound	ADJ
ajbmeb-2857	92	36	model	model	NOUN
ajbmeb-2857	92	37	of	of	ADP
ajbmeb-2857	92	38	tax	tax	NOUN
ajbmeb-2857	92	39	administration	administration	NOUN
ajbmeb-2857	92	40	.	.	PUNCT
ajbmeb-2857	93	1	at	at	ADP
ajbmeb-2857	93	2	the	the	DET
ajbmeb-2857	93	3	micro	micro	ADJ
ajbmeb-2857	93	4	level	level	NOUN
ajbmeb-2857	93	5	,	,	PUNCT
ajbmeb-2857	93	6	tax	tax	NOUN
ajbmeb-2857	93	7	administration	administration	NOUN
ajbmeb-2857	93	8	must	must	AUX
ajbmeb-2857	93	9	ensure	ensure	VERB
ajbmeb-2857	93	10	effective	effective	ADJ
ajbmeb-2857	93	11	control	control	NOUN
ajbmeb-2857	93	12	over	over	ADP
ajbmeb-2857	93	13	revenue	revenue	NOUN
ajbmeb-2857	93	14	collection	collection	NOUN
ajbmeb-2857	93	15	by	by	ADP
ajbmeb-2857	93	16	minimizing	minimize	VERB
ajbmeb-2857	93	17	compliance	compliance	NOUN
ajbmeb-2857	93	18	costs	cost	NOUN
ajbmeb-2857	93	19	for	for	ADP
ajbmeb-2857	93	20	both	both	DET
ajbmeb-2857	93	21	taxpayers	taxpayer	NOUN
ajbmeb-2857	93	22	and	and	CCONJ
ajbmeb-2857	93	23	the	the	DET
ajbmeb-2857	93	24	state	state	NOUN
ajbmeb-2857	93	25	,	,	PUNCT
ajbmeb-2857	93	26	in	in	ADP
ajbmeb-2857	93	27	full	full	ADJ
ajbmeb-2857	93	28	accordance	accordance	NOUN
ajbmeb-2857	93	29	with	with	ADP
ajbmeb-2857	93	30	tax	tax	NOUN
ajbmeb-2857	93	31	legislation	legislation	NOUN
ajbmeb-2857	93	32	.	.	PUNCT
ajbmeb-2857	94	1	key	key	ADJ
ajbmeb-2857	94	2	responsibilities	responsibility	NOUN
ajbmeb-2857	94	3	include	include	VERB
ajbmeb-2857	94	4	:	:	PUNCT
ajbmeb-2857	94	5	implementing	implement	VERB
ajbmeb-2857	94	6	the	the	DET
ajbmeb-2857	94	7	legal	legal	ADJ
ajbmeb-2857	94	8	framework	framework	NOUN
ajbmeb-2857	94	9	of	of	ADP
ajbmeb-2857	94	10	tax	tax	NOUN
ajbmeb-2857	94	11	legislation	legislation	NOUN
ajbmeb-2857	94	12	into	into	ADP
ajbmeb-2857	94	13	practice	practice	NOUN
ajbmeb-2857	94	14	,	,	PUNCT
ajbmeb-2857	94	15	mobilizing	mobilize	VERB
ajbmeb-2857	94	16	tax	tax	NOUN
ajbmeb-2857	94	17	and	and	CCONJ
ajbmeb-2857	94	18	fee	fee	NOUN
ajbmeb-2857	94	19	collection	collection	NOUN
ajbmeb-2857	94	20	in	in	ADP
ajbmeb-2857	94	21	day	day	NOUN
ajbmeb-2857	94	22	-	-	PUNCT
ajbmeb-2857	94	23	to	to	ADP
ajbmeb-2857	94	24	-	-	PUNCT
ajbmeb-2857	94	25	day	day	NOUN
ajbmeb-2857	94	26	operations	operation	NOUN
ajbmeb-2857	94	27	,	,	PUNCT
ajbmeb-2857	94	28	designing	design	VERB
ajbmeb-2857	94	29	and	and	CCONJ
ajbmeb-2857	94	30	executing	execute	VERB
ajbmeb-2857	94	31	organizational	organizational	ADJ
ajbmeb-2857	94	32	measures	measure	NOUN
ajbmeb-2857	94	33	to	to	PART
ajbmeb-2857	94	34	improve	improve	VERB
ajbmeb-2857	94	35	institutional	institutional	ADJ
ajbmeb-2857	94	36	efficiency	efficiency	NOUN
ajbmeb-2857	94	37	.	.	PUNCT
ajbmeb-2857	95	1	as	as	ADP
ajbmeb-2857	95	2	in	in	ADP
ajbmeb-2857	95	3	any	any	DET
ajbmeb-2857	95	4	governance	governance	NOUN
ajbmeb-2857	95	5	system	system	NOUN
ajbmeb-2857	95	6	,	,	PUNCT
ajbmeb-2857	95	7	tax	tax	NOUN
ajbmeb-2857	95	8	administration	administration	NOUN
ajbmeb-2857	95	9	involves	involve	VERB
ajbmeb-2857	95	10	two	two	NUM
ajbmeb-2857	95	11	main	main	ADJ
ajbmeb-2857	95	12	components	component	NOUN
ajbmeb-2857	95	13	:	:	PUNCT
ajbmeb-2857	95	14	the	the	DET
ajbmeb-2857	95	15	subject	subject	ADJ
ajbmeb-2857	95	16	–	–	PUNCT
ajbmeb-2857	95	17	administrative	administrative	ADJ
ajbmeb-2857	95	18	bodies	body	NOUN
ajbmeb-2857	95	19	empowered	empower	VERB
ajbmeb-2857	95	20	with	with	ADP
ajbmeb-2857	95	21	specific	specific	ADJ
ajbmeb-2857	95	22	legal	legal	ADJ
ajbmeb-2857	95	23	rights	right	NOUN
ajbmeb-2857	95	24	and	and	CCONJ
ajbmeb-2857	95	25	responsibilities	responsibility	NOUN
ajbmeb-2857	95	26	,	,	PUNCT
ajbmeb-2857	95	27	the	the	DET
ajbmeb-2857	95	28	object	object	NOUN
ajbmeb-2857	95	29	–	–	PUNCT
ajbmeb-2857	95	30	taxpayers	taxpayer	NOUN
ajbmeb-2857	95	31	legally	legally	ADV
ajbmeb-2857	95	32	obligated	obligate	VERB
ajbmeb-2857	95	33	to	to	PART
ajbmeb-2857	95	34	calculate	calculate	VERB
ajbmeb-2857	95	35	and	and	CCONJ
ajbmeb-2857	95	36	remit	remit	VERB
ajbmeb-2857	95	37	taxes	taxis	NOUN
ajbmeb-2857	95	38	.	.	PUNCT
ajbmeb-2857	96	1	the	the	DET
ajbmeb-2857	96	2	object	object	NOUN
ajbmeb-2857	96	3	of	of	ADP
ajbmeb-2857	96	4	tax	tax	NOUN
ajbmeb-2857	96	5	administration	administration	NOUN
ajbmeb-2857	96	6	is	be	AUX
ajbmeb-2857	96	7	thus	thus	ADV
ajbmeb-2857	96	8	the	the	DET
ajbmeb-2857	96	9	web	web	NOUN
ajbmeb-2857	96	10	of	of	ADP
ajbmeb-2857	96	11	tax	tax	NOUN
ajbmeb-2857	96	12	relations	relation	NOUN
ajbmeb-2857	96	13	between	between	ADP
ajbmeb-2857	96	14	these	these	DET
ajbmeb-2857	96	15	two	two	NUM
ajbmeb-2857	96	16	components	component	NOUN
ajbmeb-2857	96	17	.	.	PUNCT
ajbmeb-2857	97	1	tax	tax	NOUN
ajbmeb-2857	97	2	administration	administration	NOUN
ajbmeb-2857	97	3	,	,	PUNCT
ajbmeb-2857	97	4	as	as	ADP
ajbmeb-2857	97	5	a	a	DET
ajbmeb-2857	97	6	governance	governance	NOUN
ajbmeb-2857	97	7	mechanism	mechanism	NOUN
ajbmeb-2857	97	8	,	,	PUNCT
ajbmeb-2857	97	9	integrates	integrate	VERB
ajbmeb-2857	97	10	several	several	ADJ
ajbmeb-2857	97	11	key	key	ADJ
ajbmeb-2857	97	12	functions	function	NOUN
ajbmeb-2857	97	13	:	:	PUNCT
ajbmeb-2857	97	14	tax	tax	NOUN
ajbmeb-2857	97	15	planning	planning	NOUN
ajbmeb-2857	97	16	accounting	accounting	NOUN
ajbmeb-2857	97	17	and	and	CCONJ
ajbmeb-2857	97	18	reporting	report	VERB
ajbmeb-2857	97	19	tax	tax	NOUN
ajbmeb-2857	97	20	audits	audits	NOUN
ajbmeb-2857	97	21	and	and	CCONJ
ajbmeb-2857	97	22	control	control	NOUN
ajbmeb-2857	97	23	regulation	regulation	NOUN
ajbmeb-2857	97	24	of	of	ADP
ajbmeb-2857	97	25	tax	tax	NOUN
ajbmeb-2857	97	26	processes	process	NOUN
ajbmeb-2857	97	27	these	these	PRON
ajbmeb-2857	97	28	collectively	collectively	ADV
ajbmeb-2857	97	29	form	form	VERB
ajbmeb-2857	97	30	the	the	DET
ajbmeb-2857	97	31	functional	functional	ADJ
ajbmeb-2857	97	32	structure	structure	NOUN
ajbmeb-2857	97	33	of	of	ADP
ajbmeb-2857	97	34	the	the	DET
ajbmeb-2857	97	35	broader	broad	ADJ
ajbmeb-2857	97	36	tax	tax	NOUN
ajbmeb-2857	97	37	mechanisman	mechanisman	NOUN
ajbmeb-2857	97	38	essential	essential	ADJ
ajbmeb-2857	97	39	economic	economic	ADJ
ajbmeb-2857	97	40	instrument	instrument	NOUN
ajbmeb-2857	97	41	for	for	ADP
ajbmeb-2857	97	42	managing	manage	VERB
ajbmeb-2857	97	43	fiscal	fiscal	ADJ
ajbmeb-2857	97	44	relations	relation	NOUN
ajbmeb-2857	97	45	.	.	PUNCT
ajbmeb-2857	98	1	among	among	ADP
ajbmeb-2857	98	2	these	these	PRON
ajbmeb-2857	98	3	,	,	PUNCT
ajbmeb-2857	98	4	tax	tax	NOUN
ajbmeb-2857	98	5	planning	planning	NOUN
ajbmeb-2857	98	6	is	be	AUX
ajbmeb-2857	98	7	essential	essential	ADJ
ajbmeb-2857	98	8	for	for	ADP
ajbmeb-2857	98	9	determining	determine	VERB
ajbmeb-2857	98	10	revenue	revenue	NOUN
ajbmeb-2857	98	11	targets	target	NOUN
ajbmeb-2857	98	12	and	and	CCONJ
ajbmeb-2857	98	13	optimizing	optimize	VERB
ajbmeb-2857	98	14	the	the	DET
ajbmeb-2857	98	15	tax	tax	NOUN
ajbmeb-2857	98	16	burden	burden	NOUN
ajbmeb-2857	98	17	.	.	PUNCT
ajbmeb-2857	99	1	the	the	DET
ajbmeb-2857	99	2	accounting	accounting	NOUN
ajbmeb-2857	99	3	and	and	CCONJ
ajbmeb-2857	99	4	reporting	reporting	NOUN
ajbmeb-2857	99	5	functions	function	NOUN
ajbmeb-2857	99	6	enable	enable	VERB
ajbmeb-2857	99	7	authorities	authority	NOUN
ajbmeb-2857	99	8	to	to	PART
ajbmeb-2857	99	9	:	:	PUNCT
ajbmeb-2857	99	10	assess	assess	VERB
ajbmeb-2857	99	11	the	the	DET
ajbmeb-2857	99	12	tax	tax	NOUN
ajbmeb-2857	99	13	potential	potential	NOUN
ajbmeb-2857	99	14	of	of	ADP
ajbmeb-2857	99	15	regions	region	NOUN
ajbmeb-2857	99	16	,	,	PUNCT
ajbmeb-2857	99	17	gather	gather	VERB
ajbmeb-2857	99	18	and	and	CCONJ
ajbmeb-2857	99	19	process	process	VERB
ajbmeb-2857	99	20	taxpayer	taxpayer	NOUN
ajbmeb-2857	99	21	data	datum	NOUN
ajbmeb-2857	99	22	,	,	PUNCT
ajbmeb-2857	99	23	monitor	monitor	VERB
ajbmeb-2857	99	24	compliance	compliance	NOUN
ajbmeb-2857	99	25	and	and	CCONJ
ajbmeb-2857	99	26	ensure	ensure	VERB
ajbmeb-2857	99	27	timely	timely	ADJ
ajbmeb-2857	99	28	payments	payment	NOUN
ajbmeb-2857	99	29	,	,	PUNCT
ajbmeb-2857	99	30	american	american	ADJ
ajbmeb-2857	99	31	journal	journal	PROPN
ajbmeb-2857	99	32	of	of	ADP
ajbmeb-2857	99	33	business	business	NOUN
ajbmeb-2857	99	34	management	management	NOUN
ajbmeb-2857	99	35	,	,	PUNCT
ajbmeb-2857	99	36	economics	economic	NOUN
ajbmeb-2857	99	37	and	and	CCONJ
ajbmeb-2857	99	38	banking	banking	NOUN
ajbmeb-2857	99	39	volume	volume	NOUN
ajbmeb-2857	99	40	35	35	NUM
ajbmeb-2857	99	41	april	april	PROPN
ajbmeb-2857	99	42	2025	2025	NUM
ajbmeb-2857	100	1	p	p	NOUN
ajbmeb-2857	100	2	a	a	DET
ajbmeb-2857	100	3	g	g	NOUN
ajbmeb-2857	100	4	e	e	NOUN
ajbmeb-2857	100	5	|	|	ADV
ajbmeb-2857	100	6	70	70	NUM
ajbmeb-2857	100	7	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2857	100	8	generate	generate	VERB
ajbmeb-2857	100	9	analytical	analytical	ADJ
ajbmeb-2857	100	10	reports	report	NOUN
ajbmeb-2857	100	11	to	to	PART
ajbmeb-2857	100	12	inform	inform	VERB
ajbmeb-2857	100	13	fiscal	fiscal	ADJ
ajbmeb-2857	100	14	decisions	decision	NOUN
ajbmeb-2857	100	15	.	.	PUNCT
ajbmeb-2857	101	1	the	the	DET
ajbmeb-2857	101	2	accuracy	accuracy	NOUN
ajbmeb-2857	101	3	of	of	ADP
ajbmeb-2857	101	4	tax	tax	NOUN
ajbmeb-2857	101	5	accounting	accounting	NOUN
ajbmeb-2857	101	6	serves	serve	VERB
ajbmeb-2857	101	7	both	both	CCONJ
ajbmeb-2857	101	8	administrative	administrative	ADJ
ajbmeb-2857	101	9	and	and	CCONJ
ajbmeb-2857	101	10	policy	policy	NOUN
ajbmeb-2857	101	11	interests	interest	NOUN
ajbmeb-2857	101	12	and	and	CCONJ
ajbmeb-2857	101	13	underpins	underpin	VERB
ajbmeb-2857	101	14	the	the	DET
ajbmeb-2857	101	15	operation	operation	NOUN
ajbmeb-2857	101	16	of	of	ADP
ajbmeb-2857	101	17	all	all	DET
ajbmeb-2857	101	18	components	component	NOUN
ajbmeb-2857	101	19	within	within	ADP
ajbmeb-2857	101	20	the	the	DET
ajbmeb-2857	101	21	tax	tax	NOUN
ajbmeb-2857	101	22	administration	administration	NOUN
ajbmeb-2857	101	23	system	system	NOUN
ajbmeb-2857	101	24	.	.	PUNCT
ajbmeb-2857	102	1	tax	tax	NOUN
ajbmeb-2857	102	2	control	control	NOUN
ajbmeb-2857	102	3	is	be	AUX
ajbmeb-2857	102	4	a	a	DET
ajbmeb-2857	102	5	crucial	crucial	ADJ
ajbmeb-2857	102	6	function	function	NOUN
ajbmeb-2857	102	7	aimed	aim	VERB
ajbmeb-2857	102	8	at	at	ADP
ajbmeb-2857	102	9	minimizing	minimize	VERB
ajbmeb-2857	102	10	tax	tax	NOUN
ajbmeb-2857	102	11	evasion	evasion	NOUN
ajbmeb-2857	102	12	and	and	CCONJ
ajbmeb-2857	102	13	ensuring	ensure	VERB
ajbmeb-2857	102	14	stable	stable	ADJ
ajbmeb-2857	102	15	budgetary	budgetary	ADJ
ajbmeb-2857	102	16	inflows	inflow	NOUN
ajbmeb-2857	102	17	.	.	PUNCT
ajbmeb-2857	103	1	through	through	ADP
ajbmeb-2857	103	2	effective	effective	ADJ
ajbmeb-2857	103	3	oversight	oversight	NOUN
ajbmeb-2857	103	4	,	,	PUNCT
ajbmeb-2857	103	5	authorities	authority	NOUN
ajbmeb-2857	103	6	can	can	AUX
ajbmeb-2857	103	7	guarantee	guarantee	VERB
ajbmeb-2857	103	8	timely	timely	ADJ
ajbmeb-2857	103	9	and	and	CCONJ
ajbmeb-2857	103	10	full	full	ADJ
ajbmeb-2857	103	11	tax	tax	NOUN
ajbmeb-2857	103	12	payments	payment	NOUN
ajbmeb-2857	103	13	by	by	ADP
ajbmeb-2857	103	14	both	both	DET
ajbmeb-2857	103	15	individuals	individual	NOUN
ajbmeb-2857	103	16	and	and	CCONJ
ajbmeb-2857	103	17	legal	legal	ADJ
ajbmeb-2857	103	18	entities	entity	NOUN
ajbmeb-2857	103	19	.	.	PUNCT
ajbmeb-2857	104	1	as	as	SCONJ
ajbmeb-2857	104	2	noted	note	VERB
ajbmeb-2857	104	3	by	by	ADP
ajbmeb-2857	104	4	m.	m.	NOUN
ajbmeb-2857	104	5	kiazolu	kiazolu	PROPN
ajbmeb-2857	104	6	,	,	PUNCT
ajbmeb-2857	104	7	property	property	NOUN
ajbmeb-2857	104	8	tax	tax	NOUN
ajbmeb-2857	104	9	is	be	AUX
ajbmeb-2857	104	10	recognized	recognize	VERB
ajbmeb-2857	104	11	as	as	ADP
ajbmeb-2857	104	12	a	a	DET
ajbmeb-2857	104	13	stable	stable	ADJ
ajbmeb-2857	104	14	and	and	CCONJ
ajbmeb-2857	104	15	hardto	hardto	ADJ
ajbmeb-2857	104	16	-	-	PUNCT
ajbmeb-2857	104	17	evade	evade	NOUN
ajbmeb-2857	104	18	source	source	NOUN
ajbmeb-2857	104	19	of	of	ADP
ajbmeb-2857	104	20	revenue	revenue	NOUN
ajbmeb-2857	104	21	.	.	PUNCT
ajbmeb-2857	105	1	property	property	NOUN
ajbmeb-2857	105	2	tax	tax	NOUN
ajbmeb-2857	105	3	systems	system	NOUN
ajbmeb-2857	105	4	typically	typically	ADV
ajbmeb-2857	105	5	consist	consist	VERB
ajbmeb-2857	105	6	of	of	ADP
ajbmeb-2857	105	7	two	two	NUM
ajbmeb-2857	105	8	components	component	NOUN
ajbmeb-2857	105	9	:	:	PUNCT
ajbmeb-2857	105	10	the	the	DET
ajbmeb-2857	105	11	tax	tax	NOUN
ajbmeb-2857	105	12	base	base	NOUN
ajbmeb-2857	105	13	and	and	CCONJ
ajbmeb-2857	105	14	the	the	DET
ajbmeb-2857	105	15	tax	tax	NOUN
ajbmeb-2857	105	16	rate	rate	NOUN
ajbmeb-2857	105	17	.	.	PUNCT
ajbmeb-2857	106	1	entities	entity	NOUN
ajbmeb-2857	106	2	involved	involve	VERB
ajbmeb-2857	106	3	in	in	ADP
ajbmeb-2857	106	4	tax	tax	NOUN
ajbmeb-2857	106	5	control	control	NOUN
ajbmeb-2857	106	6	include	include	VERB
ajbmeb-2857	106	7	taxpayers	taxpayer	NOUN
ajbmeb-2857	106	8	,	,	PUNCT
ajbmeb-2857	106	9	tax	tax	NOUN
ajbmeb-2857	106	10	and	and	CCONJ
ajbmeb-2857	106	11	customs	custom	NOUN
ajbmeb-2857	106	12	authorities	authority	NOUN
ajbmeb-2857	106	13	,	,	PUNCT
ajbmeb-2857	106	14	and	and	CCONJ
ajbmeb-2857	106	15	other	other	ADJ
ajbmeb-2857	106	16	state	state	NOUN
ajbmeb-2857	106	17	bodies	body	NOUN
ajbmeb-2857	106	18	responsible	responsible	ADJ
ajbmeb-2857	106	19	for	for	ADP
ajbmeb-2857	106	20	tax	tax	NOUN
ajbmeb-2857	106	21	collection	collection	NOUN
ajbmeb-2857	106	22	and	and	CCONJ
ajbmeb-2857	106	23	enforcement	enforcement	NOUN
ajbmeb-2857	106	24	.	.	PUNCT
ajbmeb-2857	107	1	the	the	DET
ajbmeb-2857	107	2	regulatory	regulatory	ADJ
ajbmeb-2857	107	3	function	function	NOUN
ajbmeb-2857	107	4	of	of	ADP
ajbmeb-2857	107	5	tax	tax	NOUN
ajbmeb-2857	107	6	administration	administration	NOUN
ajbmeb-2857	107	7	aims	aim	VERB
ajbmeb-2857	107	8	to	to	PART
ajbmeb-2857	107	9	balance	balance	VERB
ajbmeb-2857	107	10	the	the	DET
ajbmeb-2857	107	11	interests	interest	NOUN
ajbmeb-2857	107	12	of	of	ADP
ajbmeb-2857	107	13	various	various	ADJ
ajbmeb-2857	107	14	stakeholderscommunities	stakeholderscommunitie	NOUN
ajbmeb-2857	107	15	,	,	PUNCT
ajbmeb-2857	107	16	corporations	corporation	NOUN
ajbmeb-2857	107	17	,	,	PUNCT
ajbmeb-2857	107	18	and	and	CCONJ
ajbmeb-2857	107	19	individuals	individual	NOUN
ajbmeb-2857	107	20	-	-	PUNCT
ajbmeb-2857	107	21	by	by	ADP
ajbmeb-2857	107	22	ensuring	ensure	VERB
ajbmeb-2857	107	23	adequate	adequate	ADJ
ajbmeb-2857	107	24	budgetary	budgetary	ADJ
ajbmeb-2857	107	25	resources	resource	NOUN
ajbmeb-2857	107	26	while	while	SCONJ
ajbmeb-2857	107	27	maintaining	maintain	VERB
ajbmeb-2857	107	28	economic	economic	ADJ
ajbmeb-2857	107	29	stability	stability	NOUN
ajbmeb-2857	107	30	,	,	PUNCT
ajbmeb-2857	107	31	particularly	particularly	ADV
ajbmeb-2857	107	32	in	in	ADP
ajbmeb-2857	107	33	the	the	DET
ajbmeb-2857	107	34	production	production	NOUN
ajbmeb-2857	107	35	sector	sector	NOUN
ajbmeb-2857	107	36	.	.	PUNCT
ajbmeb-2857	108	1	in	in	ADP
ajbmeb-2857	108	2	summary	summary	NOUN
ajbmeb-2857	108	3	,	,	PUNCT
ajbmeb-2857	108	4	the	the	DET
ajbmeb-2857	108	5	core	core	NOUN
ajbmeb-2857	108	6	responsibilities	responsibility	NOUN
ajbmeb-2857	108	7	of	of	ADP
ajbmeb-2857	108	8	a	a	DET
ajbmeb-2857	108	9	tax	tax	NOUN
ajbmeb-2857	108	10	administration	administration	NOUN
ajbmeb-2857	108	11	system	system	NOUN
ajbmeb-2857	108	12	include	include	VERB
ajbmeb-2857	108	13	:	:	PUNCT
ajbmeb-2857	108	14	designing	design	VERB
ajbmeb-2857	108	15	and	and	CCONJ
ajbmeb-2857	108	16	forecasting	forecasting	NOUN
ajbmeb-2857	108	17	long	long	ADJ
ajbmeb-2857	108	18	-	-	PUNCT
ajbmeb-2857	108	19	term	term	NOUN
ajbmeb-2857	108	20	tax	tax	NOUN
ajbmeb-2857	108	21	policy	policy	NOUN
ajbmeb-2857	108	22	,	,	PUNCT
ajbmeb-2857	108	23	improving	improve	VERB
ajbmeb-2857	108	24	conditions	condition	NOUN
ajbmeb-2857	108	25	for	for	ADP
ajbmeb-2857	108	26	compliance	compliance	NOUN
ajbmeb-2857	108	27	and	and	CCONJ
ajbmeb-2857	108	28	equitable	equitable	ADJ
ajbmeb-2857	108	29	taxation	taxation	NOUN
ajbmeb-2857	108	30	,	,	PUNCT
ajbmeb-2857	108	31	optimizing	optimize	VERB
ajbmeb-2857	108	32	the	the	DET
ajbmeb-2857	108	33	tax	tax	NOUN
ajbmeb-2857	108	34	structure	structure	NOUN
ajbmeb-2857	108	35	and	and	CCONJ
ajbmeb-2857	108	36	reporting	reporting	NOUN
ajbmeb-2857	108	37	mechanisms	mechanism	NOUN
ajbmeb-2857	108	38	,	,	PUNCT
ajbmeb-2857	108	39	ensuring	ensure	VERB
ajbmeb-2857	108	40	accuracy	accuracy	NOUN
ajbmeb-2857	108	41	in	in	ADP
ajbmeb-2857	108	42	tax	tax	NOUN
ajbmeb-2857	108	43	assessments	assessment	NOUN
ajbmeb-2857	108	44	and	and	CCONJ
ajbmeb-2857	108	45	collection	collection	NOUN
ajbmeb-2857	108	46	,	,	PUNCT
ajbmeb-2857	108	47	coordinating	coordinate	VERB
ajbmeb-2857	108	48	legal	legal	ADJ
ajbmeb-2857	108	49	compliance	compliance	NOUN
ajbmeb-2857	108	50	and	and	CCONJ
ajbmeb-2857	108	51	protecting	protect	VERB
ajbmeb-2857	108	52	stakeholder	stakeholder	NOUN
ajbmeb-2857	108	53	rights	right	NOUN
ajbmeb-2857	108	54	,	,	PUNCT
ajbmeb-2857	108	55	managing	manage	VERB
ajbmeb-2857	108	56	revenue	revenue	NOUN
ajbmeb-2857	108	57	distribution	distribution	NOUN
ajbmeb-2857	108	58	across	across	ADP
ajbmeb-2857	108	59	different	different	ADJ
ajbmeb-2857	108	60	budget	budget	NOUN
ajbmeb-2857	108	61	levels	level	NOUN
ajbmeb-2857	108	62	,	,	PUNCT
ajbmeb-2857	108	63	developing	develop	VERB
ajbmeb-2857	108	64	proposals	proposal	NOUN
ajbmeb-2857	108	65	to	to	PART
ajbmeb-2857	108	66	improve	improve	VERB
ajbmeb-2857	108	67	tax	tax	NOUN
ajbmeb-2857	108	68	administration	administration	NOUN
ajbmeb-2857	108	69	performance	performance	NOUN
ajbmeb-2857	108	70	.	.	PUNCT
ajbmeb-2857	109	1	hence	hence	ADV
ajbmeb-2857	109	2	,	,	PUNCT
ajbmeb-2857	109	3	in	in	ADP
ajbmeb-2857	109	4	a	a	DET
ajbmeb-2857	109	5	broad	broad	ADJ
ajbmeb-2857	109	6	sense	sense	NOUN
ajbmeb-2857	109	7	,	,	PUNCT
ajbmeb-2857	109	8	tax	tax	NOUN
ajbmeb-2857	109	9	administration	administration	NOUN
ajbmeb-2857	109	10	should	should	AUX
ajbmeb-2857	109	11	be	be	AUX
ajbmeb-2857	109	12	seen	see	VERB
ajbmeb-2857	109	13	as	as	ADP
ajbmeb-2857	109	14	a	a	DET
ajbmeb-2857	109	15	comprehensive	comprehensive	ADJ
ajbmeb-2857	109	16	system	system	NOUN
ajbmeb-2857	109	17	of	of	ADP
ajbmeb-2857	109	18	actions	action	NOUN
ajbmeb-2857	109	19	carried	carry	VERB
ajbmeb-2857	109	20	out	out	ADP
ajbmeb-2857	109	21	by	by	ADP
ajbmeb-2857	109	22	authorized	authorize	VERB
ajbmeb-2857	109	23	state	state	NOUN
ajbmeb-2857	109	24	institutions	institution	NOUN
ajbmeb-2857	109	25	,	,	PUNCT
ajbmeb-2857	109	26	aimed	aim	VERB
ajbmeb-2857	109	27	at	at	ADP
ajbmeb-2857	109	28	defining	define	VERB
ajbmeb-2857	109	29	,	,	PUNCT
ajbmeb-2857	109	30	implementing	implement	VERB
ajbmeb-2857	109	31	,	,	PUNCT
ajbmeb-2857	109	32	and	and	CCONJ
ajbmeb-2857	109	33	continuously	continuously	ADV
ajbmeb-2857	109	34	improving	improve	VERB
ajbmeb-2857	109	35	tax	tax	NOUN
ajbmeb-2857	109	36	policy	policy	NOUN
ajbmeb-2857	109	37	.	.	PUNCT
ajbmeb-2857	110	1	this	this	PRON
ajbmeb-2857	110	2	includes	include	VERB
ajbmeb-2857	110	3	establishing	establish	VERB
ajbmeb-2857	110	4	a	a	DET
ajbmeb-2857	110	5	robust	robust	ADJ
ajbmeb-2857	110	6	legal	legal	ADJ
ajbmeb-2857	110	7	framework	framework	NOUN
ajbmeb-2857	110	8	,	,	PUNCT
ajbmeb-2857	110	9	fine	fine	ADV
ajbmeb-2857	110	10	-	-	PUNCT
ajbmeb-2857	110	11	tuning	tune	VERB
ajbmeb-2857	110	12	operational	operational	ADJ
ajbmeb-2857	110	13	mechanisms	mechanism	NOUN
ajbmeb-2857	110	14	,	,	PUNCT
ajbmeb-2857	110	15	and	and	CCONJ
ajbmeb-2857	110	16	improving	improve	VERB
ajbmeb-2857	110	17	the	the	DET
ajbmeb-2857	110	18	efficiency	efficiency	NOUN
ajbmeb-2857	110	19	of	of	ADP
ajbmeb-2857	110	20	tax	tax	NOUN
ajbmeb-2857	110	21	collection	collection	NOUN
ajbmeb-2857	110	22	.	.	PUNCT
ajbmeb-2857	111	1	core	core	ADJ
ajbmeb-2857	111	2	operational	operational	ADJ
ajbmeb-2857	111	3	areas	area	NOUN
ajbmeb-2857	111	4	of	of	ADP
ajbmeb-2857	111	5	tax	tax	NOUN
ajbmeb-2857	111	6	administration	administration	NOUN
ajbmeb-2857	111	7	include	include	VERB
ajbmeb-2857	111	8	:	:	PUNCT
ajbmeb-2857	111	9	taxpayer	taxpayer	NOUN
ajbmeb-2857	111	10	registration	registration	NOUN
ajbmeb-2857	111	11	and	and	CCONJ
ajbmeb-2857	111	12	database	database	NOUN
ajbmeb-2857	111	13	management	management	NOUN
ajbmeb-2857	111	14	,	,	PUNCT
ajbmeb-2857	111	15	monitoring	monitor	VERB
ajbmeb-2857	111	16	tax	tax	NOUN
ajbmeb-2857	111	17	filing	filing	NOUN
ajbmeb-2857	111	18	and	and	CCONJ
ajbmeb-2857	111	19	reporting	report	VERB
ajbmeb-2857	111	20	compliance	compliance	NOUN
ajbmeb-2857	111	21	,	,	PUNCT
ajbmeb-2857	111	22	tracking	tracking	NOUN
ajbmeb-2857	111	23	and	and	CCONJ
ajbmeb-2857	111	24	recording	recording	NOUN
ajbmeb-2857	111	25	tax	tax	NOUN
ajbmeb-2857	111	26	revenues	revenue	NOUN
ajbmeb-2857	111	27	,	,	PUNCT
ajbmeb-2857	111	28	enforcing	enforce	VERB
ajbmeb-2857	111	29	tax	tax	NOUN
ajbmeb-2857	111	30	payment	payment	NOUN
ajbmeb-2857	111	31	obligations	obligation	NOUN
ajbmeb-2857	111	32	,	,	PUNCT
ajbmeb-2857	111	33	organizing	organize	VERB
ajbmeb-2857	111	34	audits	audit	NOUN
ajbmeb-2857	111	35	and	and	CCONJ
ajbmeb-2857	111	36	inspections	inspection	NOUN
ajbmeb-2857	111	37	,	,	PUNCT
ajbmeb-2857	111	38	applying	apply	VERB
ajbmeb-2857	111	39	sanctions	sanction	NOUN
ajbmeb-2857	111	40	in	in	ADP
ajbmeb-2857	111	41	case	case	NOUN
ajbmeb-2857	111	42	of	of	ADP
ajbmeb-2857	111	43	legal	legal	ADJ
ajbmeb-2857	111	44	violations	violation	NOUN
ajbmeb-2857	111	45	,	,	PUNCT
ajbmeb-2857	111	46	providing	provide	VERB
ajbmeb-2857	111	47	tax	tax	NOUN
ajbmeb-2857	111	48	education	education	NOUN
ajbmeb-2857	111	49	and	and	CCONJ
ajbmeb-2857	111	50	advisory	advisory	ADJ
ajbmeb-2857	111	51	services	service	NOUN
ajbmeb-2857	111	52	,	,	PUNCT
ajbmeb-2857	111	53	preparing	prepare	VERB
ajbmeb-2857	111	54	proposals	proposal	NOUN
ajbmeb-2857	111	55	to	to	PART
ajbmeb-2857	111	56	reform	reform	VERB
ajbmeb-2857	111	57	tax	tax	NOUN
ajbmeb-2857	111	58	legislation	legislation	NOUN
ajbmeb-2857	111	59	.	.	PUNCT
ajbmeb-2857	112	1	these	these	DET
ajbmeb-2857	112	2	domains	domain	NOUN
ajbmeb-2857	112	3	reflect	reflect	VERB
ajbmeb-2857	112	4	the	the	DET
ajbmeb-2857	112	5	multifaceted	multifaceted	ADJ
ajbmeb-2857	112	6	relationship	relationship	NOUN
ajbmeb-2857	112	7	between	between	ADP
ajbmeb-2857	112	8	the	the	DET
ajbmeb-2857	112	9	state	state	NOUN
ajbmeb-2857	112	10	and	and	CCONJ
ajbmeb-2857	112	11	taxpayers	taxpayer	NOUN
ajbmeb-2857	112	12	-	-	PUNCT
ajbmeb-2857	112	13	a	a	DET
ajbmeb-2857	112	14	theme	theme	NOUN
ajbmeb-2857	112	15	that	that	PRON
ajbmeb-2857	112	16	will	will	AUX
ajbmeb-2857	112	17	be	be	AUX
ajbmeb-2857	112	18	further	far	ADV
ajbmeb-2857	112	19	elaborated	elaborate	VERB
ajbmeb-2857	112	20	upon	upon	SCONJ
ajbmeb-2857	112	21	in	in	ADP
ajbmeb-2857	112	22	the	the	DET
ajbmeb-2857	112	23	subsequent	subsequent	ADJ
ajbmeb-2857	112	24	chapters	chapter	NOUN
ajbmeb-2857	112	25	of	of	ADP
ajbmeb-2857	112	26	this	this	DET
ajbmeb-2857	112	27	research	research	NOUN
ajbmeb-2857	112	28	.	.	PUNCT
ajbmeb-2857	113	1	conclusion	conclusion	NOUN
ajbmeb-2857	113	2	and	and	CCONJ
ajbmeb-2857	113	3	recommendations	recommendation	NOUN
ajbmeb-2857	113	4	the	the	DET
ajbmeb-2857	113	5	effectiveness	effectiveness	NOUN
ajbmeb-2857	113	6	of	of	ADP
ajbmeb-2857	113	7	socio	socio	NOUN
ajbmeb-2857	113	8	-	-	PUNCT
ajbmeb-2857	113	9	economic	economic	ADJ
ajbmeb-2857	113	10	reforms	reform	NOUN
ajbmeb-2857	113	11	implemented	implement	VERB
ajbmeb-2857	113	12	within	within	ADP
ajbmeb-2857	113	13	the	the	DET
ajbmeb-2857	113	14	framework	framework	NOUN
ajbmeb-2857	113	15	of	of	ADP
ajbmeb-2857	113	16	a	a	DET
ajbmeb-2857	113	17	market	market	NOUN
ajbmeb-2857	113	18	economy	economy	NOUN
ajbmeb-2857	113	19	is	be	AUX
ajbmeb-2857	113	20	directly	directly	ADV
ajbmeb-2857	113	21	linked	link	VERB
ajbmeb-2857	113	22	to	to	ADP
ajbmeb-2857	113	23	the	the	DET
ajbmeb-2857	113	24	efficient	efficient	ADJ
ajbmeb-2857	113	25	use	use	NOUN
ajbmeb-2857	113	26	of	of	ADP
ajbmeb-2857	113	27	state	state	NOUN
ajbmeb-2857	113	28	budget	budget	NOUN
ajbmeb-2857	113	29	resources	resource	NOUN
ajbmeb-2857	113	30	.	.	PUNCT
ajbmeb-2857	114	1	the	the	DET
ajbmeb-2857	114	2	optimal	optimal	ADJ
ajbmeb-2857	114	3	structure	structure	NOUN
ajbmeb-2857	114	4	and	and	CCONJ
ajbmeb-2857	114	5	proper	proper	ADJ
ajbmeb-2857	114	6	execution	execution	NOUN
ajbmeb-2857	114	7	of	of	ADP
ajbmeb-2857	114	8	the	the	DET
ajbmeb-2857	114	9	budget	budget	NOUN
ajbmeb-2857	114	10	serve	serve	VERB
ajbmeb-2857	114	11	as	as	ADP
ajbmeb-2857	114	12	a	a	DET
ajbmeb-2857	114	13	foundation	foundation	NOUN
ajbmeb-2857	114	14	for	for	ADP
ajbmeb-2857	114	15	the	the	DET
ajbmeb-2857	114	16	country	country	NOUN
ajbmeb-2857	114	17	’s	’s	PART
ajbmeb-2857	114	18	macroeconomic	macroeconomic	ADJ
ajbmeb-2857	114	19	stability	stability	NOUN
ajbmeb-2857	114	20	and	and	CCONJ
ajbmeb-2857	114	21	economic	economic	ADJ
ajbmeb-2857	114	22	growth	growth	NOUN
ajbmeb-2857	114	23	.	.	PUNCT
ajbmeb-2857	115	1	american	american	ADJ
ajbmeb-2857	115	2	journal	journal	PROPN
ajbmeb-2857	115	3	of	of	ADP
ajbmeb-2857	115	4	business	business	NOUN
ajbmeb-2857	115	5	management	management	NOUN
ajbmeb-2857	115	6	,	,	PUNCT
ajbmeb-2857	115	7	economics	economic	NOUN
ajbmeb-2857	115	8	and	and	CCONJ
ajbmeb-2857	115	9	banking	banking	NOUN
ajbmeb-2857	115	10	volume	volume	NOUN
ajbmeb-2857	115	11	35	35	NUM
ajbmeb-2857	115	12	april	april	PROPN
ajbmeb-2857	115	13	2025	2025	NUM
ajbmeb-2857	115	14	p	p	NOUN
ajbmeb-2857	115	15	a	a	DET
ajbmeb-2857	115	16	g	g	NOUN
ajbmeb-2857	115	17	e	e	NOUN
ajbmeb-2857	115	18	|	|	NOUN
ajbmeb-2857	115	19	71	71	NUM
ajbmeb-2857	115	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2857	115	21	as	as	ADP
ajbmeb-2857	115	22	taxes	taxis	NOUN
ajbmeb-2857	115	23	represent	represent	VERB
ajbmeb-2857	115	24	the	the	DET
ajbmeb-2857	115	25	primary	primary	ADJ
ajbmeb-2857	115	26	source	source	NOUN
ajbmeb-2857	115	27	of	of	ADP
ajbmeb-2857	115	28	revenue	revenue	NOUN
ajbmeb-2857	115	29	for	for	ADP
ajbmeb-2857	115	30	the	the	DET
ajbmeb-2857	115	31	state	state	NOUN
ajbmeb-2857	115	32	budget	budget	NOUN
ajbmeb-2857	115	33	,	,	PUNCT
ajbmeb-2857	115	34	the	the	DET
ajbmeb-2857	115	35	proper	proper	ADJ
ajbmeb-2857	115	36	determination	determination	NOUN
ajbmeb-2857	115	37	and	and	CCONJ
ajbmeb-2857	115	38	administration	administration	NOUN
ajbmeb-2857	115	39	of	of	ADP
ajbmeb-2857	115	40	taxes	taxis	NOUN
ajbmeb-2857	115	41	have	have	AUX
ajbmeb-2857	115	42	consistently	consistently	ADV
ajbmeb-2857	115	43	been	be	AUX
ajbmeb-2857	115	44	a	a	DET
ajbmeb-2857	115	45	matter	matter	NOUN
ajbmeb-2857	115	46	of	of	ADP
ajbmeb-2857	115	47	concern	concern	NOUN
ajbmeb-2857	115	48	-not	-not	PUNCT
ajbmeb-2857	115	49	only	only	ADV
ajbmeb-2857	115	50	in	in	ADP
ajbmeb-2857	115	51	the	the	DET
ajbmeb-2857	115	52	present	present	ADJ
ajbmeb-2857	115	53	day	day	NOUN
ajbmeb-2857	115	54	,	,	PUNCT
ajbmeb-2857	115	55	but	but	CCONJ
ajbmeb-2857	115	56	historically	historically	ADV
ajbmeb-2857	115	57	,	,	PUNCT
ajbmeb-2857	115	58	since	since	SCONJ
ajbmeb-2857	115	59	the	the	DET
ajbmeb-2857	115	60	formation	formation	NOUN
ajbmeb-2857	115	61	of	of	ADP
ajbmeb-2857	115	62	statehood	statehood	NOUN
ajbmeb-2857	115	63	itself	itself	PRON
ajbmeb-2857	115	64	.	.	PUNCT
ajbmeb-2857	116	1	during	during	ADP
ajbmeb-2857	116	2	the	the	DET
ajbmeb-2857	116	3	course	course	NOUN
ajbmeb-2857	116	4	of	of	ADP
ajbmeb-2857	116	5	this	this	DET
ajbmeb-2857	116	6	research	research	NOUN
ajbmeb-2857	116	7	,	,	PUNCT
ajbmeb-2857	116	8	the	the	DET
ajbmeb-2857	116	9	works	work	NOUN
ajbmeb-2857	116	10	of	of	ADP
ajbmeb-2857	116	11	economists	economist	NOUN
ajbmeb-2857	116	12	and	and	CCONJ
ajbmeb-2857	116	13	experts	expert	NOUN
ajbmeb-2857	116	14	in	in	ADP
ajbmeb-2857	116	15	the	the	DET
ajbmeb-2857	116	16	field	field	NOUN
ajbmeb-2857	116	17	have	have	AUX
ajbmeb-2857	116	18	been	be	AUX
ajbmeb-2857	116	19	analyzed	analyze	VERB
ajbmeb-2857	116	20	to	to	PART
ajbmeb-2857	116	21	understand	understand	VERB
ajbmeb-2857	116	22	various	various	ADJ
ajbmeb-2857	116	23	theoretical	theoretical	ADJ
ajbmeb-2857	116	24	approaches	approach	NOUN
ajbmeb-2857	116	25	to	to	ADP
ajbmeb-2857	116	26	tax	tax	NOUN
ajbmeb-2857	116	27	policy	policy	NOUN
ajbmeb-2857	116	28	.	.	PUNCT
ajbmeb-2857	117	1	just	just	ADV
ajbmeb-2857	117	2	as	as	SCONJ
ajbmeb-2857	117	3	each	each	DET
ajbmeb-2857	117	4	stage	stage	NOUN
ajbmeb-2857	117	5	of	of	ADP
ajbmeb-2857	117	6	economic	economic	ADJ
ajbmeb-2857	117	7	development	development	NOUN
ajbmeb-2857	117	8	has	have	VERB
ajbmeb-2857	117	9	its	its	PRON
ajbmeb-2857	117	10	own	own	ADJ
ajbmeb-2857	117	11	characteristics	characteristic	NOUN
ajbmeb-2857	117	12	,	,	PUNCT
ajbmeb-2857	117	13	the	the	DET
ajbmeb-2857	117	14	modern	modern	ADJ
ajbmeb-2857	117	15	market	market	NOUN
ajbmeb-2857	117	16	economy	economy	NOUN
ajbmeb-2857	117	17	also	also	ADV
ajbmeb-2857	117	18	necessitates	necessitate	VERB
ajbmeb-2857	117	19	a	a	DET
ajbmeb-2857	117	20	tax	tax	NOUN
ajbmeb-2857	117	21	system	system	NOUN
ajbmeb-2857	117	22	that	that	PRON
ajbmeb-2857	117	23	is	be	AUX
ajbmeb-2857	117	24	appropriately	appropriately	ADV
ajbmeb-2857	117	25	adapted	adapt	VERB
ajbmeb-2857	117	26	to	to	ADP
ajbmeb-2857	117	27	current	current	ADJ
ajbmeb-2857	117	28	realities	reality	NOUN
ajbmeb-2857	117	29	.	.	PUNCT
ajbmeb-2857	118	1	an	an	DET
ajbmeb-2857	118	2	effectively	effectively	ADV
ajbmeb-2857	118	3	designed	design	VERB
ajbmeb-2857	118	4	tax	tax	NOUN
ajbmeb-2857	118	5	system	system	NOUN
ajbmeb-2857	118	6	is	be	AUX
ajbmeb-2857	118	7	one	one	NUM
ajbmeb-2857	118	8	of	of	ADP
ajbmeb-2857	118	9	the	the	DET
ajbmeb-2857	118	10	critical	critical	ADJ
ajbmeb-2857	118	11	factors	factor	NOUN
ajbmeb-2857	118	12	for	for	ADP
ajbmeb-2857	118	13	national	national	ADJ
ajbmeb-2857	118	14	development	development	NOUN
ajbmeb-2857	118	15	and	and	CCONJ
ajbmeb-2857	118	16	the	the	DET
ajbmeb-2857	118	17	well	well	ADV
ajbmeb-2857	118	18	-	-	PUNCT
ajbmeb-2857	118	19	being	being	NOUN
ajbmeb-2857	118	20	of	of	ADP
ajbmeb-2857	118	21	the	the	DET
ajbmeb-2857	118	22	population	population	NOUN
ajbmeb-2857	118	23	.	.	PUNCT
ajbmeb-2857	119	1	otherwise	otherwise	ADV
ajbmeb-2857	119	2	,	,	PUNCT
ajbmeb-2857	119	3	mismanagement	mismanagement	NOUN
ajbmeb-2857	119	4	in	in	ADP
ajbmeb-2857	119	5	the	the	DET
ajbmeb-2857	119	6	state	state	NOUN
ajbmeb-2857	119	7	budget	budget	NOUN
ajbmeb-2857	119	8	and	and	CCONJ
ajbmeb-2857	119	9	instability	instability	NOUN
ajbmeb-2857	119	10	in	in	ADP
ajbmeb-2857	119	11	economic	economic	ADJ
ajbmeb-2857	119	12	development	development	NOUN
ajbmeb-2857	119	13	may	may	AUX
ajbmeb-2857	119	14	arise	arise	VERB
ajbmeb-2857	119	15	,	,	PUNCT
ajbmeb-2857	119	16	ultimately	ultimately	ADV
ajbmeb-2857	119	17	affecting	affect	VERB
ajbmeb-2857	119	18	the	the	DET
ajbmeb-2857	119	19	public	public	NOUN
ajbmeb-2857	119	20	's	's	PART
ajbmeb-2857	119	21	standard	standard	NOUN
ajbmeb-2857	119	22	of	of	ADP
ajbmeb-2857	119	23	living	living	NOUN
ajbmeb-2857	119	24	.	.	PUNCT
ajbmeb-2857	120	1	in	in	ADP
ajbmeb-2857	120	2	this	this	DET
ajbmeb-2857	120	3	context	context	NOUN
ajbmeb-2857	120	4	,	,	PUNCT
ajbmeb-2857	120	5	stabilizing	stabilize	VERB
ajbmeb-2857	120	6	the	the	DET
ajbmeb-2857	120	7	revenues	revenue	NOUN
ajbmeb-2857	120	8	of	of	ADP
ajbmeb-2857	120	9	local	local	ADJ
ajbmeb-2857	120	10	budgets	budget	NOUN
ajbmeb-2857	120	11	through	through	ADP
ajbmeb-2857	120	12	the	the	DET
ajbmeb-2857	120	13	revision	revision	NOUN
ajbmeb-2857	120	14	of	of	ADP
ajbmeb-2857	120	15	procedures	procedure	NOUN
ajbmeb-2857	120	16	for	for	ADP
ajbmeb-2857	120	17	calculating	calculate	VERB
ajbmeb-2857	120	18	and	and	CCONJ
ajbmeb-2857	120	19	collecting	collect	VERB
ajbmeb-2857	120	20	property	property	NOUN
ajbmeb-2857	120	21	and	and	CCONJ
ajbmeb-2857	120	22	land	land	NOUN
ajbmeb-2857	120	23	taxes	taxis	NOUN
ajbmeb-2857	120	24	paid	pay	VERB
ajbmeb-2857	120	25	by	by	ADP
ajbmeb-2857	120	26	taxpayers	taxpayer	NOUN
ajbmeb-2857	120	27	holds	hold	VERB
ajbmeb-2857	120	28	significant	significant	ADJ
ajbmeb-2857	120	29	importance	importance	NOUN
ajbmeb-2857	120	30	.	.	PUNCT
ajbmeb-2857	121	1	references	reference	NOUN
ajbmeb-2857	121	2	1	1	NUM
ajbmeb-2857	121	3	.	.	PUNCT
ajbmeb-2857	121	4	s.v	s.v	PROPN
ajbmeb-2857	121	5	.	.	PROPN
ajbmeb-2857	121	6	baloshko	baloshko	PROPN
ajbmeb-2857	121	7	.	.	PUNCT
ajbmeb-2857	122	1	property	property	NOUN
ajbmeb-2857	122	2	taxation	taxation	NOUN
ajbmeb-2857	122	3	:	:	PUNCT
ajbmeb-2857	122	4	international	international	ADJ
ajbmeb-2857	122	5	experience	experience	NOUN
ajbmeb-2857	122	6	.	.	PUNCT
ajbmeb-2857	123	1	taxation	taxation	NOUN
ajbmeb-2857	123	2	of	of	ADP
ajbmeb-2857	123	3	property	property	NOUN
ajbmeb-2857	123	4	in	in	ADP
ajbmeb-2857	123	5	foreign	foreign	ADJ
ajbmeb-2857	123	6	countries	country	NOUN
ajbmeb-2857	123	7	.	.	PUNCT
ajbmeb-2857	124	1	retrieved	retrieve	VERB
ajbmeb-2857	124	2	from	from	ADP
ajbmeb-2857	124	3	https://studme.org/1317020420957/ekonomika/nalogooblozhenie_imusches	https://studme.org/1317020420957/ekonomika/nalogooblozhenie_imusche	NOUN
ajbmeb-2857	124	4	2	2	NUM
ajbmeb-2857	124	5	.	.	PUNCT
ajbmeb-2857	124	6	v.a	v.a	PROPN
ajbmeb-2857	124	7	.	.	PROPN
ajbmeb-2857	124	8	kundius	kundius	PROPN
ajbmeb-2857	124	9	,	,	PUNCT
ajbmeb-2857	124	10	yu.n	yu.n	PROPN
ajbmeb-2857	124	11	.	.	PUNCT
ajbmeb-2857	124	12	ivanova	ivanova	PROPN
ajbmeb-2857	124	13	.	.	PUNCT
ajbmeb-2857	125	1	land	land	NOUN
ajbmeb-2857	125	2	taxation	taxation	NOUN
ajbmeb-2857	125	3	in	in	ADP
ajbmeb-2857	125	4	the	the	DET
ajbmeb-2857	125	5	usa	usa	PROPN
ajbmeb-2857	125	6	and	and	CCONJ
ajbmeb-2857	125	7	eu	eu	PROPN
ajbmeb-2857	125	8	countries	country	NOUN
ajbmeb-2857	125	9	.	.	PUNCT
ajbmeb-2857	126	1	economics	economic	NOUN
ajbmeb-2857	126	2	and	and	CCONJ
ajbmeb-2857	126	3	business	business	NOUN
ajbmeb-2857	126	4	,	,	PUNCT
ajbmeb-2857	126	5	bulletin	bulletin	NOUN
ajbmeb-2857	126	6	of	of	ADP
ajbmeb-2857	126	7	altai	altai	PROPN
ajbmeb-2857	126	8	state	state	PROPN
ajbmeb-2857	126	9	agrarian	agrarian	PROPN
ajbmeb-2857	126	10	university	university	PROPN
ajbmeb-2857	126	11	,	,	PUNCT
ajbmeb-2857	126	12	no.11	no.11	PROPN
ajbmeb-2857	126	13	(	(	PUNCT
ajbmeb-2857	126	14	49	49	NUM
ajbmeb-2857	126	15	)	)	PUNCT
ajbmeb-2857	126	16	,	,	PUNCT
ajbmeb-2857	126	17	2008	2008	NUM
ajbmeb-2857	126	18	,	,	PUNCT
ajbmeb-2857	126	19	pp	pp	ADJ
ajbmeb-2857	126	20	.	.	PUNCT
ajbmeb-2857	127	1	58–59	58–59	NOUN
ajbmeb-2857	127	2	.	.	PUNCT
ajbmeb-2857	128	1	3	3	NUM
ajbmeb-2857	128	2	.	.	NUM
ajbmeb-2857	128	3	sh.a	sh.a	PROPN
ajbmeb-2857	128	4	.	.	PUNCT
ajbmeb-2857	129	1	toshmatov	toshmatov	PROPN
ajbmeb-2857	129	2	.	.	PUNCT
ajbmeb-2857	130	1	the	the	DET
ajbmeb-2857	130	2	role	role	NOUN
ajbmeb-2857	130	3	of	of	ADP
ajbmeb-2857	130	4	taxes	taxis	NOUN
ajbmeb-2857	130	5	in	in	ADP
ajbmeb-2857	130	6	enterprise	enterprise	NOUN
ajbmeb-2857	130	7	development	development	NOUN
ajbmeb-2857	130	8	.	.	PUNCT
ajbmeb-2857	131	1	monograph	monograph	PROPN
ajbmeb-2857	131	2	.	.	PUNCT
ajbmeb-2857	132	1	tashkent	tashkent	PROPN
ajbmeb-2857	132	2	:	:	PUNCT
ajbmeb-2857	132	3	fan	fan	PROPN
ajbmeb-2857	132	4	va	va	PROPN
ajbmeb-2857	132	5	texnologiya	texnologiya	PROPN
ajbmeb-2857	132	6	,	,	PUNCT
ajbmeb-2857	132	7	2008	2008	NUM
ajbmeb-2857	132	8	.	.	PUNCT
ajbmeb-2857	133	1	p.	p.	NOUN
ajbmeb-2857	133	2	79	79	NUM
ajbmeb-2857	133	3	.	.	PUNCT
ajbmeb-2857	134	1	4	4	X
ajbmeb-2857	134	2	.	.	X
ajbmeb-2857	134	3	alley	alley	PROPN
ajbmeb-2857	134	4	,	,	PUNCT
ajbmeb-2857	134	5	c.	c.	PROPN
ajbmeb-2857	134	6	,	,	PUNCT
ajbmeb-2857	134	7	bentley	bentley	PROPN
ajbmeb-2857	134	8	,	,	PUNCT
ajbmeb-2857	134	9	d.	d.	PROPN
ajbmeb-2857	134	10	(	(	PUNCT
ajbmeb-2857	134	11	2005	2005	NUM
ajbmeb-2857	134	12	)	)	PUNCT
ajbmeb-2857	134	13	.	.	PUNCT
ajbmeb-2857	135	1	a	a	DET
ajbmeb-2857	135	2	remodeling	remodeling	NOUN
ajbmeb-2857	135	3	of	of	ADP
ajbmeb-2857	135	4	adam	adam	PROPN
ajbmeb-2857	135	5	smith	smith	PROPN
ajbmeb-2857	135	6	’s	’s	PART
ajbmeb-2857	135	7	tax	tax	NOUN
ajbmeb-2857	135	8	design	design	NOUN
ajbmeb-2857	135	9	principles	principle	NOUN
ajbmeb-2857	135	10	.	.	PUNCT
ajbmeb-2857	136	1	australian	australian	ADJ
ajbmeb-2857	136	2	tax	tax	NOUN
ajbmeb-2857	136	3	forum	forum	PROPN
ajbmeb-2857	136	4	,	,	PUNCT
ajbmeb-2857	136	5	vol	vol	NOUN
ajbmeb-2857	136	6	.	.	PROPN
ajbmeb-2857	136	7	20	20	NUM
ajbmeb-2857	136	8	,	,	PUNCT
ajbmeb-2857	136	9	p.	p.	NOUN
ajbmeb-2857	136	10	579	579	NUM
ajbmeb-2857	136	11	.	.	PUNCT
ajbmeb-2857	137	1	5	5	NUM
ajbmeb-2857	137	2	.	.	X
ajbmeb-2857	137	3	dabla	dabla	NOUN
ajbmeb-2857	137	4	-	-	PUNCT
ajbmeb-2857	137	5	norris	norris	PROPN
ajbmeb-2857	137	6	,	,	PUNCT
ajbmeb-2857	137	7	e.	e.	PROPN
ajbmeb-2857	137	8	et	et	PROPN
ajbmeb-2857	137	9	al	al	PROPN
ajbmeb-2857	137	10	.	.	PROPN
ajbmeb-2857	137	11	(	(	PUNCT
ajbmeb-2857	137	12	2020	2020	NUM
ajbmeb-2857	137	13	)	)	PUNCT
ajbmeb-2857	137	14	.	.	PUNCT
ajbmeb-2857	138	1	the	the	DET
ajbmeb-2857	138	2	quality	quality	NOUN
ajbmeb-2857	138	3	of	of	ADP
ajbmeb-2857	138	4	tax	tax	NOUN
ajbmeb-2857	138	5	administration	administration	NOUN
ajbmeb-2857	138	6	and	and	CCONJ
ajbmeb-2857	138	7	firm	firm	ADJ
ajbmeb-2857	138	8	performance	performance	NOUN
ajbmeb-2857	138	9	:	:	PUNCT
ajbmeb-2857	138	10	evidence	evidence	NOUN
ajbmeb-2857	138	11	from	from	ADP
ajbmeb-2857	138	12	developing	develop	VERB
ajbmeb-2857	138	13	countries	country	NOUN
ajbmeb-2857	138	14	.	.	PUNCT
ajbmeb-2857	139	1	international	international	ADJ
ajbmeb-2857	139	2	tax	tax	NOUN
ajbmeb-2857	139	3	and	and	CCONJ
ajbmeb-2857	139	4	public	public	ADJ
ajbmeb-2857	139	5	finance	finance	NOUN
ajbmeb-2857	139	6	,	,	PUNCT
ajbmeb-2857	139	7	vol	vol	NOUN
ajbmeb-2857	139	8	.	.	PROPN
ajbmeb-2857	139	9	27	27	NUM
ajbmeb-2857	139	10	,	,	PUNCT
ajbmeb-2857	139	11	pp	pp	ADJ
ajbmeb-2857	139	12	.	.	PUNCT
ajbmeb-2857	140	1	514–551	514–551	NUM
ajbmeb-2857	140	2	.	.	NOUN
ajbmeb-2857	141	1	6	6	NUM
ajbmeb-2857	141	2	.	.	X
ajbmeb-2857	142	1	ospanov	ospanov	NOUN
ajbmeb-2857	142	2	,	,	PUNCT
ajbmeb-2857	142	3	m.t	m.t	PROPN
ajbmeb-2857	142	4	.	.	PROPN
ajbmeb-2857	142	5	(	(	PUNCT
ajbmeb-2857	142	6	1997	1997	NUM
ajbmeb-2857	142	7	)	)	PUNCT
ajbmeb-2857	142	8	.	.	PUNCT
ajbmeb-2857	143	1	tax	tax	NOUN
ajbmeb-2857	143	2	reform	reform	NOUN
ajbmeb-2857	143	3	and	and	CCONJ
ajbmeb-2857	143	4	harmonization	harmonization	NOUN
ajbmeb-2857	143	5	of	of	ADP
ajbmeb-2857	143	6	tax	tax	NOUN
ajbmeb-2857	143	7	relations	relation	NOUN
ajbmeb-2857	143	8	.	.	PUNCT
ajbmeb-2857	144	1	st	st	PROPN
ajbmeb-2857	144	2	.	.	PROPN
ajbmeb-2857	144	3	petersburg	petersburg	PROPN
ajbmeb-2857	144	4	:	:	PUNCT
ajbmeb-2857	144	5	publishing	publish	VERB
ajbmeb-2857	144	6	house	house	PROPN
ajbmeb-2857	144	7	of	of	ADP
ajbmeb-2857	144	8	st	st	PROPN
ajbmeb-2857	144	9	.	.	PROPN
ajbmeb-2857	144	10	petersburg	petersburg	PROPN
ajbmeb-2857	144	11	state	state	PROPN
ajbmeb-2857	144	12	university	university	PROPN
ajbmeb-2857	144	13	of	of	ADP
ajbmeb-2857	144	14	economics	economic	NOUN
ajbmeb-2857	144	15	and	and	CCONJ
ajbmeb-2857	144	16	finance	finance	NOUN
ajbmeb-2857	144	17	.	.	PUNCT
ajbmeb-2857	145	1	7	7	X
ajbmeb-2857	145	2	.	.	X
ajbmeb-2857	145	3	krasnetsky	krasnetsky	PROPN
ajbmeb-2857	145	4	,	,	PUNCT
ajbmeb-2857	145	5	v.a	v.a	PROPN
ajbmeb-2857	145	6	.	.	PROPN
ajbmeb-2857	145	7	(	(	PUNCT
ajbmeb-2857	145	8	2000	2000	NUM
ajbmeb-2857	145	9	)	)	PUNCT
ajbmeb-2857	145	10	.	.	PUNCT
ajbmeb-2857	146	1	organization	organization	NOUN
ajbmeb-2857	146	2	of	of	ADP
ajbmeb-2857	146	3	tax	tax	PROPN
ajbmeb-2857	146	4	administration	administration	NOUN
ajbmeb-2857	146	5	(	(	PUNCT
ajbmeb-2857	146	6	on	on	ADP
ajbmeb-2857	146	7	the	the	DET
ajbmeb-2857	146	8	example	example	NOUN
ajbmeb-2857	146	9	of	of	ADP
ajbmeb-2857	146	10	tax	tax	NOUN
ajbmeb-2857	146	11	authorities	authority	NOUN
ajbmeb-2857	146	12	of	of	ADP
ajbmeb-2857	146	13	the	the	DET
ajbmeb-2857	146	14	krasnodar	krasnodar	PROPN
ajbmeb-2857	146	15	territory	territory	PROPN
ajbmeb-2857	146	16	)	)	PUNCT
ajbmeb-2857	146	17	.	.	PUNCT
ajbmeb-2857	147	1	ph.d	ph.d	PROPN
ajbmeb-2857	147	2	.	.	PUNCT
ajbmeb-2857	148	1	dissertation	dissertation	NOUN
ajbmeb-2857	148	2	in	in	ADP
ajbmeb-2857	148	3	economics	economic	NOUN
ajbmeb-2857	148	4	.	.	PUNCT
ajbmeb-2857	149	1	krasnodar	krasnodar	PROPN
ajbmeb-2857	149	2	.	.	PUNCT
ajbmeb-2857	150	1	pp	pp	X
ajbmeb-2857	150	2	.	.	PUNCT
ajbmeb-2857	151	1	72–75	72–75	NOUN
ajbmeb-2857	151	2	.	.	NOUN
ajbmeb-2857	151	3	8	8	NUM
ajbmeb-2857	151	4	.	.	X
ajbmeb-2857	151	5	perenko	perenko	PROPN
ajbmeb-2857	151	6	,	,	PUNCT
ajbmeb-2857	151	7	i.a	i.a	PROPN
ajbmeb-2857	151	8	.	.	PROPN
ajbmeb-2857	151	9	(	(	PUNCT
ajbmeb-2857	151	10	2011	2011	NUM
ajbmeb-2857	151	11	)	)	PUNCT
ajbmeb-2857	151	12	.	.	PUNCT
ajbmeb-2857	152	1	problems	problem	NOUN
ajbmeb-2857	152	2	of	of	ADP
ajbmeb-2857	152	3	improving	improve	VERB
ajbmeb-2857	152	4	taxation	taxation	NOUN
ajbmeb-2857	152	5	in	in	ADP
ajbmeb-2857	152	6	the	the	DET
ajbmeb-2857	152	7	russian	russian	PROPN
ajbmeb-2857	152	8	federation	federation	PROPN
ajbmeb-2857	152	9	and	and	CCONJ
ajbmeb-2857	152	10	ways	way	NOUN
ajbmeb-2857	152	11	of	of	ADP
ajbmeb-2857	152	12	their	their	PRON
ajbmeb-2857	152	13	solution	solution	NOUN
ajbmeb-2857	152	14	.	.	PUNCT
ajbmeb-2857	153	1	doctoral	doctoral	ADJ
ajbmeb-2857	153	2	dissertation	dissertation	NOUN
ajbmeb-2857	153	3	in	in	ADP
ajbmeb-2857	153	4	economics	economic	NOUN
ajbmeb-2857	153	5	.	.	PUNCT
ajbmeb-2857	154	1	moscow	moscow	PROPN
ajbmeb-2857	154	2	.	.	PUNCT
ajbmeb-2857	155	1	p.	p.	NOUN
ajbmeb-2857	155	2	354	354	NUM
ajbmeb-2857	155	3	.	.	PUNCT
ajbmeb-2857	156	1	9	9	NUM
ajbmeb-2857	156	2	.	.	X
ajbmeb-2857	156	3	chukhrina	chukhrina	PROPN
ajbmeb-2857	156	4	,	,	PUNCT
ajbmeb-2857	156	5	g.ya	g.ya	PROPN
ajbmeb-2857	156	6	.	.	PUNCT
ajbmeb-2857	157	1	(	(	PUNCT
ajbmeb-2857	157	2	2001	2001	NUM
ajbmeb-2857	157	3	)	)	PUNCT
ajbmeb-2857	157	4	.	.	PUNCT
ajbmeb-2857	158	1	mechanism	mechanism	NOUN
ajbmeb-2857	158	2	and	and	CCONJ
ajbmeb-2857	158	3	subjects	subject	NOUN
ajbmeb-2857	158	4	of	of	ADP
ajbmeb-2857	158	5	tax	tax	NOUN
ajbmeb-2857	158	6	control	control	NOUN
ajbmeb-2857	158	7	in	in	ADP
ajbmeb-2857	158	8	the	the	DET
ajbmeb-2857	158	9	russian	russian	PROPN
ajbmeb-2857	158	10	federation	federation	PROPN
ajbmeb-2857	158	11	.	.	PUNCT
ajbmeb-2857	159	1	ph.d	ph.d	PROPN
ajbmeb-2857	159	2	.	.	PUNCT
ajbmeb-2857	160	1	dissertation	dissertation	NOUN
ajbmeb-2857	160	2	in	in	ADP
ajbmeb-2857	160	3	economics	economic	NOUN
ajbmeb-2857	160	4	.	.	PUNCT
ajbmeb-2857	161	1	volgograd	volgograd	PROPN
ajbmeb-2857	161	2	.	.	PUNCT
ajbmeb-2857	162	1	pp	pp	X
ajbmeb-2857	162	2	.	.	PUNCT
ajbmeb-2857	163	1	133–134	133–134	NUM
ajbmeb-2857	163	2	.	.	PUNCT
ajbmeb-2857	164	1	10	10	NUM
ajbmeb-2857	164	2	.	.	X
ajbmeb-2857	165	1	goncharenko	goncharenko	PROPN
ajbmeb-2857	165	2	,	,	PUNCT
ajbmeb-2857	165	3	l.i	l.i	PROPN
ajbmeb-2857	165	4	.	.	PROPN
ajbmeb-2857	165	5	(	(	PUNCT
ajbmeb-2857	165	6	2005	2005	NUM
ajbmeb-2857	165	7	)	)	PUNCT
ajbmeb-2857	165	8	.	.	PUNCT
ajbmeb-2857	166	1	tax	tax	NOUN
ajbmeb-2857	166	2	administration	administration	PROPN
ajbmeb-2857	166	3	:	:	PUNCT
ajbmeb-2857	166	4	conceptual	conceptual	ADJ
ajbmeb-2857	166	5	issues	issue	NOUN
ajbmeb-2857	166	6	.	.	PUNCT
ajbmeb-2857	167	1	collection	collection	NOUN
ajbmeb-2857	167	2	of	of	ADP
ajbmeb-2857	167	3	scientific	scientific	ADJ
ajbmeb-2857	167	4	articles	article	NOUN
ajbmeb-2857	167	5	of	of	ADP
ajbmeb-2857	167	6	the	the	DET
ajbmeb-2857	167	7	department	department	NOUN
ajbmeb-2857	167	8	of	of	ADP
ajbmeb-2857	167	9	“	"	PUNCT
ajbmeb-2857	167	10	taxes	taxis	NOUN
ajbmeb-2857	167	11	and	and	CCONJ
ajbmeb-2857	167	12	taxation	taxation	NOUN
ajbmeb-2857	167	13	”	"	PUNCT
ajbmeb-2857	167	14	,	,	PUNCT
ajbmeb-2857	167	15	financial	financial	ADJ
ajbmeb-2857	167	16	academy	academy	NOUN
ajbmeb-2857	167	17	under	under	ADP
ajbmeb-2857	167	18	the	the	DET
ajbmeb-2857	167	19	government	government	NOUN
ajbmeb-2857	167	20	of	of	ADP
ajbmeb-2857	167	21	the	the	DET
ajbmeb-2857	167	22	russian	russian	PROPN
ajbmeb-2857	167	23	federation	federation	PROPN
ajbmeb-2857	167	24	.	.	PUNCT
ajbmeb-2857	168	1	moscow	moscow	PROPN
ajbmeb-2857	168	2	.	.	PUNCT
ajbmeb-2857	169	1	11	11	NUM
ajbmeb-2857	169	2	.	.	PUNCT
ajbmeb-2857	170	1	ifueko	ifueko	PROPN
ajbmeb-2857	170	2	,	,	PUNCT
ajbmeb-2857	170	3	o.o	o.o	PROPN
ajbmeb-2857	170	4	.	.	PROPN
ajbmeb-2857	170	5	(	(	PUNCT
ajbmeb-2857	170	6	2011	2011	NUM
ajbmeb-2857	170	7	)	)	PUNCT
ajbmeb-2857	170	8	.	.	PUNCT
ajbmeb-2857	171	1	emerging	emerge	VERB
ajbmeb-2857	171	2	issues	issue	NOUN
ajbmeb-2857	171	3	in	in	ADP
ajbmeb-2857	171	4	tax	tax	NOUN
ajbmeb-2857	171	5	administration	administration	NOUN
ajbmeb-2857	171	6	:	:	PUNCT
ajbmeb-2857	171	7	the	the	DET
ajbmeb-2857	171	8	way	way	NOUN
ajbmeb-2857	171	9	forward	forward	ADV
ajbmeb-2857	171	10	.	.	PUNCT
ajbmeb-2857	172	1	lecture	lecture	NOUN
ajbmeb-2857	172	2	delivered	deliver	VERB
ajbmeb-2857	172	3	at	at	ADP
ajbmeb-2857	172	4	the	the	DET
ajbmeb-2857	172	5	4th	4th	ADJ
ajbmeb-2857	172	6	national	national	ADJ
ajbmeb-2857	172	7	conference	conference	NOUN
ajbmeb-2857	172	8	of	of	ADP
ajbmeb-2857	172	9	the	the	DET
ajbmeb-2857	172	10	department	department	PROPN
ajbmeb-2857	172	11	of	of	ADP
ajbmeb-2857	172	12	finance	finance	NOUN
ajbmeb-2857	172	13	,	,	PUNCT
ajbmeb-2857	172	14	university	university	NOUN
ajbmeb-2857	172	15	of	of	ADP
ajbmeb-2857	172	16	lagos	lagos	PROPN
ajbmeb-2857	172	17	,	,	PUNCT
ajbmeb-2857	172	18	july	july	PROPN
ajbmeb-2857	172	19	12	12	NUM
ajbmeb-2857	172	20	.	.	PUNCT
ajbmeb-2857	173	1	12	12	NUM
ajbmeb-2857	173	2	.	.	PUNCT
ajbmeb-2857	174	1	abdulov	abdulov	PROPN
ajbmeb-2857	174	2	,	,	PUNCT
ajbmeb-2857	174	3	d.r	d.r	PROPN
ajbmeb-2857	174	4	.	.	PROPN
ajbmeb-2857	174	5	,	,	PUNCT
ajbmeb-2857	174	6	abdurakhmanov	abdurakhmanov	PROPN
ajbmeb-2857	174	7	,	,	PUNCT
ajbmeb-2857	174	8	o.k	o.k	PROPN
ajbmeb-2857	174	9	.	.	PROPN
ajbmeb-2857	174	10	(	(	PUNCT
ajbmeb-2857	174	11	2019	2019	NUM
ajbmeb-2857	174	12	)	)	PUNCT
ajbmeb-2857	174	13	.	.	PUNCT
ajbmeb-2857	175	1	system	system	NOUN
ajbmeb-2857	175	2	of	of	ADP
ajbmeb-2857	175	3	forms	form	NOUN
ajbmeb-2857	175	4	and	and	CCONJ
ajbmeb-2857	175	5	methods	method	NOUN
ajbmeb-2857	175	6	of	of	ADP
ajbmeb-2857	175	7	tax	tax	NOUN
ajbmeb-2857	175	8	administration	administration	NOUN
ajbmeb-2857	175	9	in	in	ADP
ajbmeb-2857	175	10	uzbekistan	uzbekistan	PROPN
ajbmeb-2857	175	11	.	.	PUNCT
ajbmeb-2857	176	1	international	international	ADJ
ajbmeb-2857	176	2	journal	journal	NOUN
ajbmeb-2857	176	3	of	of	ADP
ajbmeb-2857	176	4	innovative	innovative	ADJ
ajbmeb-2857	176	5	technology	technology	NOUN
ajbmeb-2857	176	6	and	and	CCONJ
ajbmeb-2857	176	7	exploring	explore	VERB
ajbmeb-2857	176	8	engineering	engineering	NOUN
ajbmeb-2857	176	9	(	(	PUNCT
ajbmeb-2857	176	10	ijitee	ijitee	NOUN
ajbmeb-2857	176	11	)	)	PUNCT
ajbmeb-2857	176	12	,	,	PUNCT
ajbmeb-2857	176	13	vol	vol	NOUN
ajbmeb-2857	176	14	.	.	PROPN
ajbmeb-2857	176	15	9	9	NUM
ajbmeb-2857	176	16	,	,	PUNCT
ajbmeb-2857	176	17	issue	issue	NOUN
ajbmeb-2857	176	18	1	1	NUM
ajbmeb-2857	176	19	.	.	PUNCT
ajbmeb-2857	177	1	doi	doi	NOUN
ajbmeb-2857	177	2	:	:	PUNCT
ajbmeb-2857	177	3	10.35940	10.35940	NUM
ajbmeb-2857	177	4	/	/	SYM
ajbmeb-2857	177	5	ijitee.a9142.119119	ijitee.a9142.119119	PROPN
ajbmeb-2857	177	6	american	american	ADJ
ajbmeb-2857	177	7	journal	journal	PROPN
ajbmeb-2857	177	8	of	of	ADP
ajbmeb-2857	177	9	business	business	NOUN
ajbmeb-2857	177	10	management	management	NOUN
ajbmeb-2857	177	11	,	,	PUNCT
ajbmeb-2857	177	12	economics	economic	NOUN
ajbmeb-2857	177	13	and	and	CCONJ
ajbmeb-2857	177	14	banking	banking	NOUN
ajbmeb-2857	177	15	volume	volume	NOUN
ajbmeb-2857	177	16	35	35	NUM
ajbmeb-2857	177	17	april	april	PROPN
ajbmeb-2857	177	18	2025	2025	NUM
ajbmeb-2857	177	19	p	p	NOUN
ajbmeb-2857	177	20	a	a	DET
ajbmeb-2857	177	21	g	g	NOUN
ajbmeb-2857	177	22	e	e	NOUN
ajbmeb-2857	177	23	|	|	ADV
ajbmeb-2857	177	24	72	72	NUM
ajbmeb-2857	177	25	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2857	177	26	13	13	NUM
ajbmeb-2857	177	27	.	.	PUNCT
ajbmeb-2857	178	1	jamalov	jamalov	PROPN
ajbmeb-2857	178	2	,	,	PUNCT
ajbmeb-2857	178	3	kh	kh	PROPN
ajbmeb-2857	178	4	.	.	PUNCT
ajbmeb-2857	178	5	(	(	PUNCT
ajbmeb-2857	178	6	2023	2023	NUM
ajbmeb-2857	178	7	)	)	PUNCT
ajbmeb-2857	178	8	.	.	PUNCT
ajbmeb-2857	179	1	towards	towards	ADP
ajbmeb-2857	179	2	creating	create	VERB
ajbmeb-2857	179	3	an	an	DET
ajbmeb-2857	179	4	effective	effective	ADJ
ajbmeb-2857	179	5	mechanism	mechanism	NOUN
ajbmeb-2857	179	6	of	of	ADP
ajbmeb-2857	179	7	tax	tax	NOUN
ajbmeb-2857	179	8	administration	administration	NOUN
ajbmeb-2857	179	9	in	in	ADP
ajbmeb-2857	179	10	the	the	DET
ajbmeb-2857	179	11	context	context	NOUN
ajbmeb-2857	179	12	of	of	ADP
ajbmeb-2857	179	13	a	a	DET
ajbmeb-2857	179	14	digital	digital	ADJ
ajbmeb-2857	179	15	economy	economy	NOUN
ajbmeb-2857	179	16	.	.	PUNCT
ajbmeb-2857	180	1	eurasian	eurasian	ADJ
ajbmeb-2857	180	2	journal	journal	PROPN
ajbmeb-2857	180	3	of	of	ADP
ajbmeb-2857	180	4	law	law	NOUN
ajbmeb-2857	180	5	,	,	PUNCT
ajbmeb-2857	180	6	finance	finance	NOUN
ajbmeb-2857	180	7	,	,	PUNCT
ajbmeb-2857	180	8	and	and	CCONJ
ajbmeb-2857	180	9	applied	apply	VERB
ajbmeb-2857	180	10	sciences	science	NOUN
ajbmeb-2857	180	11	,	,	PUNCT
ajbmeb-2857	180	12	11(3	11(3	NUM
ajbmeb-2857	180	13	)	)	PUNCT
ajbmeb-2857	180	14	,	,	PUNCT
ajbmeb-2857	181	1	pp	pp	PROPN
ajbmeb-2857	181	2	.	.	PUNCT
ajbmeb-2857	182	1	91	91	NUM
ajbmeb-2857	182	2	–	–	PUNCT
ajbmeb-2857	182	3	96	96	NUM
ajbmeb-2857	182	4	.	.	X
ajbmeb-2857	183	1	14	14	NUM
ajbmeb-2857	183	2	.	.	PUNCT
ajbmeb-2857	184	1	berdieva	berdieva	PROPN
ajbmeb-2857	184	2	,	,	PUNCT
ajbmeb-2857	184	3	u.a	u.a	PROPN
ajbmeb-2857	184	4	.	.	PROPN
ajbmeb-2857	184	5	(	(	PUNCT
ajbmeb-2857	184	6	2019	2019	NUM
ajbmeb-2857	184	7	)	)	PUNCT
ajbmeb-2857	184	8	.	.	PUNCT
ajbmeb-2857	185	1	improving	improve	VERB
ajbmeb-2857	185	2	tax	tax	NOUN
ajbmeb-2857	185	3	revenue	revenue	NOUN
ajbmeb-2857	185	4	collection	collection	NOUN
ajbmeb-2857	185	5	in	in	ADP
ajbmeb-2857	185	6	uzbekistan	uzbekistan	PROPN
ajbmeb-2857	185	7	.	.	PUNCT
ajbmeb-2857	186	1	international	international	ADJ
ajbmeb-2857	186	2	journal	journal	PROPN
ajbmeb-2857	186	3	of	of	ADP
ajbmeb-2857	186	4	economics	economic	NOUN
ajbmeb-2857	186	5	,	,	PUNCT
ajbmeb-2857	186	6	commerce	commerce	NOUN
ajbmeb-2857	186	7	and	and	CCONJ
ajbmeb-2857	186	8	management	management	NOUN
ajbmeb-2857	186	9	,	,	PUNCT
ajbmeb-2857	186	10	uk	uk	PROPN
ajbmeb-2857	186	11	,	,	PUNCT
ajbmeb-2857	186	12	vol	vol	NOUN
ajbmeb-2857	186	13	.	.	PUNCT
ajbmeb-2857	187	1	vii	vii	PROPN
ajbmeb-2857	187	2	,	,	PUNCT
ajbmeb-2857	187	3	issue	issue	NOUN
ajbmeb-2857	187	4	6	6	NUM
ajbmeb-2857	187	5	,	,	PUNCT
ajbmeb-2857	187	6	pp	pp	ADJ
ajbmeb-2857	187	7	.	.	PUNCT
ajbmeb-2857	188	1	342–348	342–348	NUM
ajbmeb-2857	188	2	.	.	PUNCT
ajbmeb-2857	189	1	15	15	NUM
ajbmeb-2857	189	2	.	.	PUNCT
ajbmeb-2857	189	3	giyasov	giyasov	PROPN
ajbmeb-2857	189	4	,	,	PUNCT
ajbmeb-2857	189	5	a.	a.	NOUN
ajbmeb-2857	189	6	(	(	PUNCT
ajbmeb-2857	189	7	2024	2024	NUM
ajbmeb-2857	189	8	)	)	PUNCT
ajbmeb-2857	189	9	.	.	PUNCT
ajbmeb-2857	190	1	improving	improve	VERB
ajbmeb-2857	190	2	fiscal	fiscal	ADJ
ajbmeb-2857	190	3	policy	policy	NOUN
ajbmeb-2857	190	4	through	through	ADP
ajbmeb-2857	190	5	the	the	DET
ajbmeb-2857	190	6	development	development	NOUN
ajbmeb-2857	190	7	of	of	ADP
ajbmeb-2857	190	8	tax	tax	NOUN
ajbmeb-2857	190	9	administration	administration	NOUN
ajbmeb-2857	190	10	.	.	PUNCT
ajbmeb-2857	191	1	economics	economic	NOUN
ajbmeb-2857	191	2	and	and	CCONJ
ajbmeb-2857	191	3	innovative	innovative	ADJ
ajbmeb-2857	191	4	technologies	technology	NOUN
ajbmeb-2857	191	5	,	,	PUNCT
ajbmeb-2857	191	6	issue	issue	NOUN
ajbmeb-2857	191	7	1	1	NUM
ajbmeb-2857	191	8	,	,	PUNCT
ajbmeb-2857	191	9	p.	p.	NOUN
ajbmeb-2857	191	10	209	209	NUM
ajbmeb-2857	191	11	.	.	PUNCT
ajbmeb-2857	192	1	16	16	NUM
ajbmeb-2857	192	2	.	.	PUNCT
ajbmeb-2857	193	1	pogorletsky	pogorletsky	PROPN
ajbmeb-2857	193	2	,	,	PUNCT
ajbmeb-2857	193	3	a.i	a.i	PROPN
ajbmeb-2857	193	4	.	.	PROPN
ajbmeb-2857	193	5	,	,	PUNCT
ajbmeb-2857	193	6	keshner	keshner	PROPN
ajbmeb-2857	193	7	,	,	PUNCT
ajbmeb-2857	193	8	m.v	m.v	PROPN
ajbmeb-2857	193	9	.	.	PUNCT
ajbmeb-2857	193	10	(	(	PUNCT
ajbmeb-2857	193	11	2020	2020	NUM
ajbmeb-2857	193	12	)	)	PUNCT
ajbmeb-2857	193	13	.	.	PUNCT
ajbmeb-2857	194	1	digitalization	digitalization	NOUN
ajbmeb-2857	194	2	and	and	CCONJ
ajbmeb-2857	194	3	taxation	taxation	NOUN
ajbmeb-2857	194	4	:	:	PUNCT
ajbmeb-2857	194	5	the	the	DET
ajbmeb-2857	194	6	experience	experience	NOUN
ajbmeb-2857	194	7	of	of	ADP
ajbmeb-2857	194	8	eu	eu	PROPN
ajbmeb-2857	194	9	countries	country	NOUN
ajbmeb-2857	194	10	.	.	PUNCT
ajbmeb-2857	195	1	finance	finance	NOUN
ajbmeb-2857	195	2	,	,	PUNCT
ajbmeb-2857	195	3	issue	issue	NOUN
ajbmeb-2857	195	4	11	11	NUM
ajbmeb-2857	195	5	,	,	PUNCT
ajbmeb-2857	195	6	pp	pp	ADJ
ajbmeb-2857	195	7	.	.	PUNCT
ajbmeb-2857	196	1	58–64	58–64	NUM
ajbmeb-2857	196	2	.	.	PUNCT
ajbmeb-2857	197	1	17	17	NUM
ajbmeb-2857	197	2	.	.	PUNCT
ajbmeb-2857	198	1	mironova	mironova	PROPN
ajbmeb-2857	198	2	,	,	PUNCT
ajbmeb-2857	198	3	o.a	o.a	PROPN
ajbmeb-2857	198	4	.	.	PROPN
ajbmeb-2857	198	5	,	,	PUNCT
ajbmeb-2857	198	6	khanafeev	khanafeev	PROPN
ajbmeb-2857	198	7	,	,	PUNCT
ajbmeb-2857	198	8	f.f	f.f	PROPN
ajbmeb-2857	198	9	.	.	PROPN
ajbmeb-2857	198	10	(	(	PUNCT
ajbmeb-2857	198	11	2005	2005	NUM
ajbmeb-2857	198	12	)	)	PUNCT
ajbmeb-2857	198	13	.	.	PUNCT
ajbmeb-2857	199	1	tax	tax	NOUN
ajbmeb-2857	199	2	administration	administration	NOUN
ajbmeb-2857	199	3	:	:	PUNCT
ajbmeb-2857	199	4	textbook	textbook	NOUN
ajbmeb-2857	199	5	.	.	PUNCT
ajbmeb-2857	200	1	moscow	moscow	PROPN
ajbmeb-2857	200	2	:	:	PUNCT
ajbmeb-2857	200	3	omega	omega	NOUN
ajbmeb-2857	200	4	-	-	PUNCT
ajbmeb-2857	200	5	l	l	NOUN
ajbmeb-2857	200	6	,	,	PUNCT
ajbmeb-2857	200	7	p.	p.	NOUN
ajbmeb-2857	200	8	33	33	NUM
ajbmeb-2857	200	9	.	.	PUNCT
ajbmeb-2857	200	10	18	18	NUM
ajbmeb-2857	200	11	.	.	PUNCT
ajbmeb-2857	201	1	mirzaev	mirzaev	PROPN
ajbmeb-2857	201	2	,	,	PUNCT
ajbmeb-2857	201	3	f.	f.	PROPN
ajbmeb-2857	201	4	et	et	PROPN
ajbmeb-2857	201	5	al	al	PROPN
ajbmeb-2857	201	6	.	.	PROPN
ajbmeb-2857	201	7	(	(	PUNCT
ajbmeb-2857	201	8	2014	2014	NUM
ajbmeb-2857	201	9	)	)	PUNCT
ajbmeb-2857	201	10	.	.	PUNCT
ajbmeb-2857	202	1	tax	tax	NOUN
ajbmeb-2857	202	2	administration	administration	PROPN
ajbmeb-2857	202	3	:	:	PUNCT
ajbmeb-2857	202	4	a	a	DET
ajbmeb-2857	202	5	study	study	NOUN
ajbmeb-2857	202	6	guide	guide	NOUN
ajbmeb-2857	202	7	.	.	PUNCT
ajbmeb-2857	203	1	tashkent	tashkent	NOUN
ajbmeb-2857	203	2	:	:	PUNCT
ajbmeb-2857	203	3	iqtisod	iqtisod	PROPN
ajbmeb-2857	203	4	-	-	PUNCT
ajbmeb-2857	203	5	moliya	moliya	NOUN
ajbmeb-2857	203	6	,	,	PUNCT
ajbmeb-2857	203	7	p.	p.	NOUN
ajbmeb-2857	203	8	17	17	NUM
ajbmeb-2857	203	9	.	.	PUNCT
ajbmeb-2857	204	1	19	19	NUM
ajbmeb-2857	204	2	.	.	PUNCT
ajbmeb-2857	205	1	kiazolu	kiazolu	PROPN
ajbmeb-2857	205	2	,	,	PUNCT
ajbmeb-2857	205	3	m.o	m.o	PROPN
ajbmeb-2857	205	4	.	.	PROPN
ajbmeb-2857	205	5	(	(	PUNCT
ajbmeb-2857	205	6	2022	2022	NUM
ajbmeb-2857	205	7	)	)	PUNCT
ajbmeb-2857	205	8	.	.	PUNCT
ajbmeb-2857	206	1	an	an	DET
ajbmeb-2857	206	2	assessment	assessment	NOUN
ajbmeb-2857	206	3	of	of	ADP
ajbmeb-2857	206	4	liberia	liberia	PROPN
ajbmeb-2857	206	5	’s	’s	PART
ajbmeb-2857	206	6	real	real	ADJ
ajbmeb-2857	206	7	property	property	NOUN
ajbmeb-2857	206	8	tax	tax	NOUN
ajbmeb-2857	206	9	regime	regime	NOUN
ajbmeb-2857	206	10	:	:	PUNCT
ajbmeb-2857	206	11	implications	implication	NOUN
ajbmeb-2857	206	12	for	for	ADP
ajbmeb-2857	206	13	local	local	ADJ
ajbmeb-2857	206	14	government	government	NOUN
ajbmeb-2857	206	15	financing	financing	NOUN
ajbmeb-2857	206	16	.	.	PUNCT
ajbmeb-2857	207	1	p.	p.	NOUN
ajbmeb-2857	207	2	6	6	NUM
ajbmeb-2857	207	3	.	.	SYM
ajbmeb-2857	207	4	20	20	NUM
ajbmeb-2857	207	5	.	.	PUNCT
ajbmeb-2857	208	1	bird	bird	NOUN
ajbmeb-2857	208	2	,	,	PUNCT
ajbmeb-2857	208	3	r.m	r.m	PROPN
ajbmeb-2857	208	4	.	.	PROPN
ajbmeb-2857	208	5	,	,	PUNCT
ajbmeb-2857	208	6	slack	slack	VERB
ajbmeb-2857	208	7	,	,	PUNCT
ajbmeb-2857	208	8	e.	e.	PROPN
ajbmeb-2857	208	9	(	(	PUNCT
ajbmeb-2857	208	10	2021	2021	NUM
ajbmeb-2857	208	11	)	)	PUNCT
ajbmeb-2857	208	12	.	.	PUNCT
ajbmeb-2857	209	1	provincial	provincial	ADJ
ajbmeb-2857	209	2	-	-	PUNCT
ajbmeb-2857	209	3	local	local	ADJ
ajbmeb-2857	209	4	equalization	equalization	NOUN
ajbmeb-2857	209	5	in	in	ADP
ajbmeb-2857	209	6	canada	canada	PROPN
ajbmeb-2857	209	7	:	:	PUNCT
ajbmeb-2857	209	8	time	time	NOUN
ajbmeb-2857	209	9	for	for	ADP
ajbmeb-2857	209	10	a	a	DET
ajbmeb-2857	209	11	change	change	NOUN
ajbmeb-2857	209	12	.	.	PUNCT
ajbmeb-2857	210	1	institute	institute	NOUN
ajbmeb-2857	210	2	on	on	ADP
ajbmeb-2857	210	3	municipal	municipal	ADJ
ajbmeb-2857	210	4	finance	finance	NOUN
ajbmeb-2857	210	5	and	and	CCONJ
ajbmeb-2857	210	6	governance	governance	NOUN
ajbmeb-2857	210	7	.	.	PUNCT
ajbmeb-2857	211	1	mccluskey	mccluskey	PROPN
ajbmeb-2857	211	2	,	,	PUNCT
ajbmeb-2857	211	3	w.	w.	PROPN
ajbmeb-2857	211	4	,	,	PUNCT
ajbmeb-2857	211	5	bahl	bahl	PROPN
ajbmeb-2857	211	6	,	,	PUNCT
ajbmeb-2857	211	7	r.	r.	PROPN
ajbmeb-2857	211	8	,	,	PUNCT
ajbmeb-2857	211	9	franzsen	franzsen	PROPN
ajbmeb-2857	211	10	,	,	PUNCT
ajbmeb-2857	211	11	r.	r.	PROPN
ajbmeb-2857	211	12	(	(	PUNCT
ajbmeb-2857	211	13	2017	2017	NUM
ajbmeb-2857	211	14	)	)	PUNCT
ajbmeb-2857	211	15	.	.	PUNCT
ajbmeb-2857	212	1	strengthening	strengthen	VERB
ajbmeb-2857	212	2	property	property	NOUN
ajbmeb-2857	212	3	taxation	taxation	NOUN
ajbmeb-2857	212	4	within	within	ADP
ajbmeb-2857	212	5	developing	develop	VERB
ajbmeb-2857	212	6	asia	asia	PROPN
ajbmeb-2857	212	7	.	.	PUNCT