id	sid	tid	token	lemma	pos
ajbmeb-2879	1	1	american	american	PROPN
ajbmeb-2879	1	2	journal	journal	PROPN
ajbmeb-2879	1	3	of	of	ADP
ajbmeb-2879	1	4	business	business	NOUN
ajbmeb-2879	1	5	management	management	NOUN
ajbmeb-2879	1	6	,	,	PUNCT
ajbmeb-2879	1	7	economics	economic	NOUN
ajbmeb-2879	1	8	and	and	CCONJ
ajbmeb-2879	1	9	banking	banking	NOUN
ajbmeb-2879	1	10	issn	issn	PROPN
ajbmeb-2879	1	11	(	(	PUNCT
ajbmeb-2879	1	12	e	e	NOUN
ajbmeb-2879	1	13	):	):	PUNCT
ajbmeb-2879	1	14	2832	2832	NUM
ajbmeb-2879	1	15	-	-	SYM
ajbmeb-2879	1	16	8078	8078	NUM
ajbmeb-2879	1	17	volume	volume	NOUN
ajbmeb-2879	1	18	35	35	NUM
ajbmeb-2879	1	19	,	,	PUNCT
ajbmeb-2879	1	20	april	april	PROPN
ajbmeb-2879	1	21	2025	2025	NUM
ajbmeb-2879	1	22	p	p	NOUN
ajbmeb-2879	1	23	a	a	DET
ajbmeb-2879	1	24	g	g	NOUN
ajbmeb-2879	1	25	e	e	NOUN
ajbmeb-2879	1	26	|	|	ADV
ajbmeb-2879	1	27	116	116	NUM
ajbmeb-2879	1	28	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2879	1	29	reforming	reform	VERB
ajbmeb-2879	1	30	tax	tax	NOUN
ajbmeb-2879	1	31	policy	policy	NOUN
ajbmeb-2879	1	32	for	for	ADP
ajbmeb-2879	1	33	sustainable	sustainable	ADJ
ajbmeb-2879	1	34	economic	economic	ADJ
ajbmeb-2879	1	35	development	development	NOUN
ajbmeb-2879	1	36	in	in	ADP
ajbmeb-2879	1	37	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	1	38	gulshahnoz	gulshahnoz	PROPN
ajbmeb-2879	1	39	gulyamova	gulyamova	PROPN
ajbmeb-2879	1	40	professor	professor	NOUN
ajbmeb-2879	1	41	of	of	ADP
ajbmeb-2879	1	42	the	the	DET
ajbmeb-2879	1	43	department	department	PROPN
ajbmeb-2879	1	44	of	of	ADP
ajbmeb-2879	1	45	international	international	ADJ
ajbmeb-2879	1	46	finance	finance	NOUN
ajbmeb-2879	1	47	and	and	CCONJ
ajbmeb-2879	1	48	investments	investment	NOUN
ajbmeb-2879	1	49	,	,	PUNCT
ajbmeb-2879	1	50	university	university	NOUN
ajbmeb-2879	1	51	of	of	ADP
ajbmeb-2879	1	52	world	world	NOUN
ajbmeb-2879	1	53	economy	economy	NOUN
ajbmeb-2879	1	54	and	and	CCONJ
ajbmeb-2879	1	55	diplomacy	diplomacy	NOUN
ajbmeb-2879	1	56	tashkent	tashkent	PROPN
ajbmeb-2879	1	57	,	,	PUNCT
ajbmeb-2879	1	58	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	1	59	a	a	DET
ajbmeb-2879	1	60	b	b	PROPN
ajbmeb-2879	1	61	s	s	ADP
ajbmeb-2879	1	62	t	t	PROPN
ajbmeb-2879	1	63	r	r	NOUN
ajbmeb-2879	1	64	a	a	DET
ajbmeb-2879	1	65	c	c	NOUN
ajbmeb-2879	1	66	t	t	NOUN
ajbmeb-2879	1	67	k	k	X
ajbmeb-2879	1	68	e	e	PROPN
ajbmeb-2879	1	69	y	y	PROPN
ajbmeb-2879	1	70	w	w	NOUN
ajbmeb-2879	1	71	o	o	NOUN
ajbmeb-2879	1	72	r	r	NOUN
ajbmeb-2879	1	73	d	d	PROPN
ajbmeb-2879	1	74	s	s	NOUN
ajbmeb-2879	1	75	tax	tax	NOUN
ajbmeb-2879	1	76	policy	policy	NOUN
ajbmeb-2879	1	77	plays	play	VERB
ajbmeb-2879	1	78	a	a	DET
ajbmeb-2879	1	79	vital	vital	ADJ
ajbmeb-2879	1	80	role	role	NOUN
ajbmeb-2879	1	81	in	in	ADP
ajbmeb-2879	1	82	shaping	shape	VERB
ajbmeb-2879	1	83	the	the	DET
ajbmeb-2879	1	84	economic	economic	ADJ
ajbmeb-2879	1	85	development	development	NOUN
ajbmeb-2879	1	86	,	,	PUNCT
ajbmeb-2879	1	87	fiscal	fiscal	ADJ
ajbmeb-2879	1	88	stability	stability	NOUN
ajbmeb-2879	1	89	,	,	PUNCT
ajbmeb-2879	1	90	and	and	CCONJ
ajbmeb-2879	1	91	investment	investment	NOUN
ajbmeb-2879	1	92	climate	climate	NOUN
ajbmeb-2879	1	93	of	of	ADP
ajbmeb-2879	1	94	any	any	DET
ajbmeb-2879	1	95	nation	nation	NOUN
ajbmeb-2879	1	96	.	.	PUNCT
ajbmeb-2879	2	1	in	in	ADP
ajbmeb-2879	2	2	the	the	DET
ajbmeb-2879	2	3	context	context	NOUN
ajbmeb-2879	2	4	of	of	ADP
ajbmeb-2879	2	5	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	2	6	,	,	PUNCT
ajbmeb-2879	2	7	ongoing	ongoing	ADJ
ajbmeb-2879	2	8	economic	economic	ADJ
ajbmeb-2879	2	9	reforms	reform	NOUN
ajbmeb-2879	2	10	have	have	AUX
ajbmeb-2879	2	11	highlighted	highlight	VERB
ajbmeb-2879	2	12	the	the	DET
ajbmeb-2879	2	13	need	need	NOUN
ajbmeb-2879	2	14	for	for	ADP
ajbmeb-2879	2	15	a	a	DET
ajbmeb-2879	2	16	more	more	ADV
ajbmeb-2879	2	17	efficient	efficient	ADJ
ajbmeb-2879	2	18	,	,	PUNCT
ajbmeb-2879	2	19	equitable	equitable	ADJ
ajbmeb-2879	2	20	,	,	PUNCT
ajbmeb-2879	2	21	and	and	CCONJ
ajbmeb-2879	2	22	growth	growth	NOUN
ajbmeb-2879	2	23	-	-	PUNCT
ajbmeb-2879	2	24	oriented	orient	VERB
ajbmeb-2879	2	25	tax	tax	NOUN
ajbmeb-2879	2	26	system	system	NOUN
ajbmeb-2879	2	27	.	.	PUNCT
ajbmeb-2879	3	1	this	this	DET
ajbmeb-2879	3	2	article	article	NOUN
ajbmeb-2879	3	3	examines	examine	VERB
ajbmeb-2879	3	4	the	the	DET
ajbmeb-2879	3	5	current	current	ADJ
ajbmeb-2879	3	6	structure	structure	NOUN
ajbmeb-2879	3	7	of	of	ADP
ajbmeb-2879	3	8	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	3	9	's	's	PART
ajbmeb-2879	3	10	tax	tax	NOUN
ajbmeb-2879	3	11	policy	policy	NOUN
ajbmeb-2879	3	12	,	,	PUNCT
ajbmeb-2879	3	13	identifies	identify	VERB
ajbmeb-2879	3	14	its	its	PRON
ajbmeb-2879	3	15	limitations	limitation	NOUN
ajbmeb-2879	3	16	,	,	PUNCT
ajbmeb-2879	3	17	and	and	CCONJ
ajbmeb-2879	3	18	explores	explore	VERB
ajbmeb-2879	3	19	potential	potential	ADJ
ajbmeb-2879	3	20	strategies	strategy	NOUN
ajbmeb-2879	3	21	for	for	ADP
ajbmeb-2879	3	22	reform	reform	NOUN
ajbmeb-2879	3	23	in	in	ADP
ajbmeb-2879	3	24	alignment	alignment	NOUN
ajbmeb-2879	3	25	with	with	ADP
ajbmeb-2879	3	26	international	international	ADJ
ajbmeb-2879	3	27	best	good	ADJ
ajbmeb-2879	3	28	practices	practice	NOUN
ajbmeb-2879	3	29	.	.	PUNCT
ajbmeb-2879	4	1	particular	particular	ADJ
ajbmeb-2879	4	2	attention	attention	NOUN
ajbmeb-2879	4	3	is	be	AUX
ajbmeb-2879	4	4	given	give	VERB
ajbmeb-2879	4	5	to	to	ADP
ajbmeb-2879	4	6	the	the	DET
ajbmeb-2879	4	7	balance	balance	NOUN
ajbmeb-2879	4	8	between	between	ADP
ajbmeb-2879	4	9	direct	direct	ADJ
ajbmeb-2879	4	10	and	and	CCONJ
ajbmeb-2879	4	11	indirect	indirect	ADJ
ajbmeb-2879	4	12	taxation	taxation	NOUN
ajbmeb-2879	4	13	,	,	PUNCT
ajbmeb-2879	4	14	the	the	DET
ajbmeb-2879	4	15	broadening	broadening	NOUN
ajbmeb-2879	4	16	of	of	ADP
ajbmeb-2879	4	17	the	the	DET
ajbmeb-2879	4	18	tax	tax	NOUN
ajbmeb-2879	4	19	base	base	NOUN
ajbmeb-2879	4	20	,	,	PUNCT
ajbmeb-2879	4	21	the	the	DET
ajbmeb-2879	4	22	reduction	reduction	NOUN
ajbmeb-2879	4	23	of	of	ADP
ajbmeb-2879	4	24	the	the	DET
ajbmeb-2879	4	25	informal	informal	ADJ
ajbmeb-2879	4	26	economy	economy	NOUN
ajbmeb-2879	4	27	,	,	PUNCT
ajbmeb-2879	4	28	and	and	CCONJ
ajbmeb-2879	4	29	the	the	DET
ajbmeb-2879	4	30	improvement	improvement	NOUN
ajbmeb-2879	4	31	of	of	ADP
ajbmeb-2879	4	32	tax	tax	NOUN
ajbmeb-2879	4	33	administration	administration	NOUN
ajbmeb-2879	4	34	and	and	CCONJ
ajbmeb-2879	4	35	compliance	compliance	NOUN
ajbmeb-2879	4	36	.	.	PUNCT
ajbmeb-2879	5	1	through	through	ADP
ajbmeb-2879	5	2	comparative	comparative	ADJ
ajbmeb-2879	5	3	analysis	analysis	NOUN
ajbmeb-2879	5	4	and	and	CCONJ
ajbmeb-2879	5	5	review	review	NOUN
ajbmeb-2879	5	6	of	of	ADP
ajbmeb-2879	5	7	recent	recent	ADJ
ajbmeb-2879	5	8	government	government	NOUN
ajbmeb-2879	5	9	initiatives	initiative	NOUN
ajbmeb-2879	5	10	,	,	PUNCT
ajbmeb-2879	5	11	this	this	DET
ajbmeb-2879	5	12	study	study	NOUN
ajbmeb-2879	5	13	aims	aim	VERB
ajbmeb-2879	5	14	to	to	PART
ajbmeb-2879	5	15	offer	offer	VERB
ajbmeb-2879	5	16	practical	practical	ADJ
ajbmeb-2879	5	17	recommendations	recommendation	NOUN
ajbmeb-2879	5	18	for	for	ADP
ajbmeb-2879	5	19	designing	design	VERB
ajbmeb-2879	5	20	a	a	DET
ajbmeb-2879	5	21	tax	tax	NOUN
ajbmeb-2879	5	22	system	system	NOUN
ajbmeb-2879	5	23	that	that	PRON
ajbmeb-2879	5	24	supports	support	VERB
ajbmeb-2879	5	25	macroeconomic	macroeconomic	ADJ
ajbmeb-2879	5	26	stability	stability	NOUN
ajbmeb-2879	5	27	,	,	PUNCT
ajbmeb-2879	5	28	enhances	enhance	VERB
ajbmeb-2879	5	29	public	public	ADJ
ajbmeb-2879	5	30	revenue	revenue	NOUN
ajbmeb-2879	5	31	mobilization	mobilization	NOUN
ajbmeb-2879	5	32	,	,	PUNCT
ajbmeb-2879	5	33	and	and	CCONJ
ajbmeb-2879	5	34	promotes	promote	VERB
ajbmeb-2879	5	35	sustainable	sustainable	ADJ
ajbmeb-2879	5	36	and	and	CCONJ
ajbmeb-2879	5	37	inclusive	inclusive	ADJ
ajbmeb-2879	5	38	growth	growth	NOUN
ajbmeb-2879	5	39	in	in	ADP
ajbmeb-2879	5	40	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	5	41	.	.	PUNCT
ajbmeb-2879	6	1	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	6	2	,	,	PUNCT
ajbmeb-2879	6	3	tax	tax	NOUN
ajbmeb-2879	6	4	policy	policy	NOUN
ajbmeb-2879	6	5	reform	reform	NOUN
ajbmeb-2879	6	6	,	,	PUNCT
ajbmeb-2879	6	7	fiscal	fiscal	ADJ
ajbmeb-2879	6	8	policy	policy	NOUN
ajbmeb-2879	6	9	,	,	PUNCT
ajbmeb-2879	6	10	economic	economic	ADJ
ajbmeb-2879	6	11	development	development	NOUN
ajbmeb-2879	6	12	,	,	PUNCT
ajbmeb-2879	6	13	tax	tax	NOUN
ajbmeb-2879	6	14	administration	administration	NOUN
ajbmeb-2879	6	15	,	,	PUNCT
ajbmeb-2879	6	16	informal	informal	ADJ
ajbmeb-2879	6	17	economy	economy	NOUN
ajbmeb-2879	6	18	,	,	PUNCT
ajbmeb-2879	6	19	tax	tax	NOUN
ajbmeb-2879	6	20	compliance	compliance	NOUN
ajbmeb-2879	6	21	,	,	PUNCT
ajbmeb-2879	6	22	public	public	ADJ
ajbmeb-2879	6	23	finance	finance	NOUN
ajbmeb-2879	6	24	,	,	PUNCT
ajbmeb-2879	6	25	direct	direct	ADJ
ajbmeb-2879	6	26	and	and	CCONJ
ajbmeb-2879	6	27	indirect	indirect	ADJ
ajbmeb-2879	6	28	taxes	taxis	NOUN
ajbmeb-2879	6	29	,	,	PUNCT
ajbmeb-2879	6	30	fiscal	fiscal	ADJ
ajbmeb-2879	6	31	sustainability	sustainability	NOUN
ajbmeb-2879	6	32	.	.	PUNCT
ajbmeb-2879	7	1	introduction	introduction	NOUN
ajbmeb-2879	7	2	tax	tax	NOUN
ajbmeb-2879	7	3	policy	policy	NOUN
ajbmeb-2879	7	4	is	be	AUX
ajbmeb-2879	7	5	a	a	DET
ajbmeb-2879	7	6	cornerstone	cornerstone	NOUN
ajbmeb-2879	7	7	of	of	ADP
ajbmeb-2879	7	8	a	a	DET
ajbmeb-2879	7	9	nation	nation	NOUN
ajbmeb-2879	7	10	’s	’s	PART
ajbmeb-2879	7	11	fiscal	fiscal	ADJ
ajbmeb-2879	7	12	architecture	architecture	NOUN
ajbmeb-2879	7	13	,	,	PUNCT
ajbmeb-2879	7	14	playing	play	VERB
ajbmeb-2879	7	15	a	a	DET
ajbmeb-2879	7	16	critical	critical	ADJ
ajbmeb-2879	7	17	role	role	NOUN
ajbmeb-2879	7	18	in	in	ADP
ajbmeb-2879	7	19	shaping	shape	VERB
ajbmeb-2879	7	20	economic	economic	ADJ
ajbmeb-2879	7	21	behavior	behavior	NOUN
ajbmeb-2879	7	22	,	,	PUNCT
ajbmeb-2879	7	23	influencing	influence	VERB
ajbmeb-2879	7	24	income	income	NOUN
ajbmeb-2879	7	25	distribution	distribution	NOUN
ajbmeb-2879	7	26	,	,	PUNCT
ajbmeb-2879	7	27	and	and	CCONJ
ajbmeb-2879	7	28	providing	provide	VERB
ajbmeb-2879	7	29	essential	essential	ADJ
ajbmeb-2879	7	30	revenue	revenue	NOUN
ajbmeb-2879	7	31	for	for	ADP
ajbmeb-2879	7	32	public	public	ADJ
ajbmeb-2879	7	33	goods	good	NOUN
ajbmeb-2879	7	34	and	and	CCONJ
ajbmeb-2879	7	35	services	service	NOUN
ajbmeb-2879	7	36	.	.	PUNCT
ajbmeb-2879	8	1	for	for	ADP
ajbmeb-2879	8	2	developing	develop	VERB
ajbmeb-2879	8	3	and	and	CCONJ
ajbmeb-2879	8	4	transitioning	transition	VERB
ajbmeb-2879	8	5	economies	economy	NOUN
ajbmeb-2879	8	6	like	like	ADP
ajbmeb-2879	8	7	uzbekistan	uzbekistan	NOUN
ajbmeb-2879	8	8	,	,	PUNCT
ajbmeb-2879	8	9	tax	tax	NOUN
ajbmeb-2879	8	10	policy	policy	NOUN
ajbmeb-2879	8	11	reform	reform	NOUN
ajbmeb-2879	8	12	is	be	AUX
ajbmeb-2879	8	13	not	not	PART
ajbmeb-2879	8	14	merely	merely	ADV
ajbmeb-2879	8	15	a	a	DET
ajbmeb-2879	8	16	technical	technical	ADJ
ajbmeb-2879	8	17	task	task	NOUN
ajbmeb-2879	8	18	but	but	CCONJ
ajbmeb-2879	8	19	a	a	DET
ajbmeb-2879	8	20	strategic	strategic	ADJ
ajbmeb-2879	8	21	imperative	imperative	NOUN
ajbmeb-2879	8	22	to	to	PART
ajbmeb-2879	8	23	support	support	VERB
ajbmeb-2879	8	24	sustainable	sustainable	ADJ
ajbmeb-2879	8	25	economic	economic	ADJ
ajbmeb-2879	8	26	development	development	NOUN
ajbmeb-2879	8	27	,	,	PUNCT
ajbmeb-2879	8	28	reduce	reduce	VERB
ajbmeb-2879	8	29	poverty	poverty	NOUN
ajbmeb-2879	8	30	,	,	PUNCT
ajbmeb-2879	8	31	and	and	CCONJ
ajbmeb-2879	8	32	foster	foster	ADJ
ajbmeb-2879	8	33	social	social	ADJ
ajbmeb-2879	8	34	equity	equity	NOUN
ajbmeb-2879	8	35	.	.	PUNCT
ajbmeb-2879	9	1	in	in	ADP
ajbmeb-2879	9	2	the	the	DET
ajbmeb-2879	9	3	past	past	NOUN
ajbmeb-2879	9	4	decade	decade	NOUN
ajbmeb-2879	9	5	,	,	PUNCT
ajbmeb-2879	9	6	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	9	7	has	have	AUX
ajbmeb-2879	9	8	embarked	embark	VERB
ajbmeb-2879	9	9	on	on	ADP
ajbmeb-2879	9	10	a	a	DET
ajbmeb-2879	9	11	comprehensive	comprehensive	ADJ
ajbmeb-2879	9	12	reform	reform	NOUN
ajbmeb-2879	9	13	agenda	agenda	NOUN
ajbmeb-2879	9	14	aimed	aim	VERB
ajbmeb-2879	9	15	at	at	ADP
ajbmeb-2879	9	16	modernizing	modernize	VERB
ajbmeb-2879	9	17	its	its	PRON
ajbmeb-2879	9	18	economy	economy	NOUN
ajbmeb-2879	9	19	,	,	PUNCT
ajbmeb-2879	9	20	improving	improve	VERB
ajbmeb-2879	9	21	governance	governance	NOUN
ajbmeb-2879	9	22	,	,	PUNCT
ajbmeb-2879	9	23	and	and	CCONJ
ajbmeb-2879	9	24	enhancing	enhance	VERB
ajbmeb-2879	9	25	the	the	DET
ajbmeb-2879	9	26	investment	investment	NOUN
ajbmeb-2879	9	27	climate	climate	NOUN
ajbmeb-2879	9	28	.	.	PUNCT
ajbmeb-2879	10	1	central	central	ADJ
ajbmeb-2879	10	2	to	to	ADP
ajbmeb-2879	10	3	these	these	DET
ajbmeb-2879	10	4	efforts	effort	NOUN
ajbmeb-2879	10	5	is	be	AUX
ajbmeb-2879	10	6	the	the	DET
ajbmeb-2879	10	7	transformation	transformation	NOUN
ajbmeb-2879	10	8	of	of	ADP
ajbmeb-2879	10	9	the	the	DET
ajbmeb-2879	10	10	country	country	NOUN
ajbmeb-2879	10	11	’s	’s	PART
ajbmeb-2879	10	12	tax	tax	NOUN
ajbmeb-2879	10	13	policy	policy	NOUN
ajbmeb-2879	10	14	and	and	CCONJ
ajbmeb-2879	10	15	administration	administration	NOUN
ajbmeb-2879	10	16	systems	system	NOUN
ajbmeb-2879	10	17	.	.	PUNCT
ajbmeb-2879	11	1	following	follow	VERB
ajbmeb-2879	11	2	its	its	PRON
ajbmeb-2879	11	3	independence	independence	NOUN
ajbmeb-2879	11	4	in	in	ADP
ajbmeb-2879	11	5	1991	1991	NUM
ajbmeb-2879	11	6	,	,	PUNCT
ajbmeb-2879	11	7	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	11	8	inherited	inherit	VERB
ajbmeb-2879	11	9	a	a	DET
ajbmeb-2879	11	10	centralized	centralize	VERB
ajbmeb-2879	11	11	,	,	PUNCT
ajbmeb-2879	11	12	soviet	soviet	ADJ
ajbmeb-2879	11	13	-	-	PUNCT
ajbmeb-2879	11	14	style	style	NOUN
ajbmeb-2879	11	15	tax	tax	NOUN
ajbmeb-2879	11	16	framework	framework	NOUN
ajbmeb-2879	11	17	characterized	characterize	VERB
ajbmeb-2879	11	18	by	by	ADP
ajbmeb-2879	11	19	complex	complex	ADJ
ajbmeb-2879	11	20	regulations	regulation	NOUN
ajbmeb-2879	11	21	,	,	PUNCT
ajbmeb-2879	11	22	high	high	ADJ
ajbmeb-2879	11	23	marginal	marginal	ADJ
ajbmeb-2879	11	24	rates	rate	NOUN
ajbmeb-2879	11	25	,	,	PUNCT
ajbmeb-2879	11	26	and	and	CCONJ
ajbmeb-2879	11	27	a	a	DET
ajbmeb-2879	11	28	narrow	narrow	ADJ
ajbmeb-2879	11	29	tax	tax	NOUN
ajbmeb-2879	11	30	base	base	NOUN
ajbmeb-2879	11	31	.	.	PUNCT
ajbmeb-2879	12	1	this	this	DET
ajbmeb-2879	12	2	legacy	legacy	NOUN
ajbmeb-2879	12	3	contributed	contribute	VERB
ajbmeb-2879	12	4	to	to	ADP
ajbmeb-2879	12	5	a	a	DET
ajbmeb-2879	12	6	large	large	ADJ
ajbmeb-2879	12	7	informal	informal	ADJ
ajbmeb-2879	12	8	economy	economy	NOUN
ajbmeb-2879	12	9	,	,	PUNCT
ajbmeb-2879	12	10	weak	weak	ADJ
ajbmeb-2879	12	11	compliance	compliance	NOUN
ajbmeb-2879	12	12	,	,	PUNCT
ajbmeb-2879	12	13	and	and	CCONJ
ajbmeb-2879	12	14	low	low	ADJ
ajbmeb-2879	12	15	tax	tax	NOUN
ajbmeb-2879	12	16	morale	morale	NOUN
ajbmeb-2879	12	17	among	among	ADP
ajbmeb-2879	12	18	citizens	citizen	NOUN
ajbmeb-2879	12	19	and	and	CCONJ
ajbmeb-2879	12	20	businesses	business	NOUN
ajbmeb-2879	12	21	.	.	PUNCT
ajbmeb-2879	13	1	recognizing	recognize	VERB
ajbmeb-2879	13	2	these	these	DET
ajbmeb-2879	13	3	structural	structural	ADJ
ajbmeb-2879	13	4	challenges	challenge	NOUN
ajbmeb-2879	13	5	,	,	PUNCT
ajbmeb-2879	13	6	the	the	DET
ajbmeb-2879	13	7	government	government	NOUN
ajbmeb-2879	13	8	has	have	AUX
ajbmeb-2879	13	9	introduced	introduce	VERB
ajbmeb-2879	13	10	a	a	DET
ajbmeb-2879	13	11	series	series	NOUN
ajbmeb-2879	13	12	of	of	ADP
ajbmeb-2879	13	13	tax	tax	NOUN
ajbmeb-2879	13	14	reforms	reform	NOUN
ajbmeb-2879	13	15	,	,	PUNCT
ajbmeb-2879	13	16	particularly	particularly	ADV
ajbmeb-2879	13	17	after	after	ADP
ajbmeb-2879	13	18	2017	2017	NUM
ajbmeb-2879	13	19	under	under	ADP
ajbmeb-2879	13	20	the	the	DET
ajbmeb-2879	13	21	leadership	leadership	NOUN
ajbmeb-2879	13	22	of	of	ADP
ajbmeb-2879	13	23	president	president	PROPN
ajbmeb-2879	13	24	shavkat	shavkat	PROPN
ajbmeb-2879	13	25	mirziyoyev	mirziyoyev	PROPN
ajbmeb-2879	13	26	.	.	PUNCT
ajbmeb-2879	14	1	key	key	ADJ
ajbmeb-2879	14	2	measures	measure	NOUN
ajbmeb-2879	14	3	american	american	PROPN
ajbmeb-2879	14	4	journal	journal	PROPN
ajbmeb-2879	14	5	of	of	ADP
ajbmeb-2879	14	6	business	business	NOUN
ajbmeb-2879	14	7	management	management	NOUN
ajbmeb-2879	14	8	,	,	PUNCT
ajbmeb-2879	14	9	economics	economic	NOUN
ajbmeb-2879	14	10	and	and	CCONJ
ajbmeb-2879	14	11	banking	banking	NOUN
ajbmeb-2879	14	12	volume	volume	NOUN
ajbmeb-2879	14	13	35	35	NUM
ajbmeb-2879	14	14	april	april	PROPN
ajbmeb-2879	14	15	2025	2025	NUM
ajbmeb-2879	14	16	p	p	NOUN
ajbmeb-2879	14	17	a	a	DET
ajbmeb-2879	14	18	g	g	NOUN
ajbmeb-2879	14	19	e	e	NOUN
ajbmeb-2879	14	20	|	|	ADV
ajbmeb-2879	14	21	117	117	NUM
ajbmeb-2879	14	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2879	14	23	have	have	AUX
ajbmeb-2879	14	24	included	include	VERB
ajbmeb-2879	14	25	simplifying	simplify	VERB
ajbmeb-2879	14	26	the	the	DET
ajbmeb-2879	14	27	tax	tax	NOUN
ajbmeb-2879	14	28	code	code	NOUN
ajbmeb-2879	14	29	,	,	PUNCT
ajbmeb-2879	14	30	reducing	reduce	VERB
ajbmeb-2879	14	31	tax	tax	NOUN
ajbmeb-2879	14	32	rates	rate	NOUN
ajbmeb-2879	14	33	,	,	PUNCT
ajbmeb-2879	14	34	transitioning	transition	VERB
ajbmeb-2879	14	35	to	to	ADP
ajbmeb-2879	14	36	a	a	DET
ajbmeb-2879	14	37	flat	flat	ADJ
ajbmeb-2879	14	38	income	income	NOUN
ajbmeb-2879	14	39	tax	tax	NOUN
ajbmeb-2879	14	40	system	system	NOUN
ajbmeb-2879	14	41	,	,	PUNCT
ajbmeb-2879	14	42	digitizing	digitize	VERB
ajbmeb-2879	14	43	tax	tax	NOUN
ajbmeb-2879	14	44	administration	administration	NOUN
ajbmeb-2879	14	45	,	,	PUNCT
ajbmeb-2879	14	46	and	and	CCONJ
ajbmeb-2879	14	47	broadening	broaden	VERB
ajbmeb-2879	14	48	the	the	DET
ajbmeb-2879	14	49	tax	tax	NOUN
ajbmeb-2879	14	50	base	base	NOUN
ajbmeb-2879	14	51	.	.	PUNCT
ajbmeb-2879	15	1	these	these	DET
ajbmeb-2879	15	2	reforms	reform	NOUN
ajbmeb-2879	15	3	aim	aim	VERB
ajbmeb-2879	15	4	to	to	PART
ajbmeb-2879	15	5	create	create	VERB
ajbmeb-2879	15	6	a	a	DET
ajbmeb-2879	15	7	more	more	ADV
ajbmeb-2879	15	8	transparent	transparent	ADJ
ajbmeb-2879	15	9	,	,	PUNCT
ajbmeb-2879	15	10	fair	fair	ADJ
ajbmeb-2879	15	11	,	,	PUNCT
ajbmeb-2879	15	12	and	and	CCONJ
ajbmeb-2879	15	13	efficient	efficient	ADJ
ajbmeb-2879	15	14	tax	tax	NOUN
ajbmeb-2879	15	15	system	system	NOUN
ajbmeb-2879	15	16	that	that	PRON
ajbmeb-2879	15	17	stimulates	stimulate	VERB
ajbmeb-2879	15	18	economic	economic	ADJ
ajbmeb-2879	15	19	growth	growth	NOUN
ajbmeb-2879	15	20	while	while	SCONJ
ajbmeb-2879	15	21	ensuring	ensure	VERB
ajbmeb-2879	15	22	adequate	adequate	ADJ
ajbmeb-2879	15	23	public	public	ADJ
ajbmeb-2879	15	24	revenue	revenue	NOUN
ajbmeb-2879	15	25	.	.	PUNCT
ajbmeb-2879	16	1	despite	despite	SCONJ
ajbmeb-2879	16	2	these	these	DET
ajbmeb-2879	16	3	positive	positive	ADJ
ajbmeb-2879	16	4	developments	development	NOUN
ajbmeb-2879	16	5	,	,	PUNCT
ajbmeb-2879	16	6	significant	significant	ADJ
ajbmeb-2879	16	7	challenges	challenge	NOUN
ajbmeb-2879	16	8	remain	remain	VERB
ajbmeb-2879	16	9	.	.	PUNCT
ajbmeb-2879	17	1	the	the	DET
ajbmeb-2879	17	2	informal	informal	ADJ
ajbmeb-2879	17	3	sector	sector	NOUN
ajbmeb-2879	17	4	still	still	ADV
ajbmeb-2879	17	5	accounts	account	VERB
ajbmeb-2879	17	6	for	for	ADP
ajbmeb-2879	17	7	a	a	DET
ajbmeb-2879	17	8	large	large	ADJ
ajbmeb-2879	17	9	portion	portion	NOUN
ajbmeb-2879	17	10	of	of	ADP
ajbmeb-2879	17	11	economic	economic	ADJ
ajbmeb-2879	17	12	activity	activity	NOUN
ajbmeb-2879	17	13	,	,	PUNCT
ajbmeb-2879	17	14	eroding	erode	VERB
ajbmeb-2879	17	15	the	the	DET
ajbmeb-2879	17	16	tax	tax	NOUN
ajbmeb-2879	17	17	base	base	NOUN
ajbmeb-2879	17	18	and	and	CCONJ
ajbmeb-2879	17	19	undermining	undermine	VERB
ajbmeb-2879	17	20	fiscal	fiscal	ADJ
ajbmeb-2879	17	21	sustainability	sustainability	NOUN
ajbmeb-2879	17	22	.	.	PUNCT
ajbmeb-2879	18	1	moreover	moreover	ADV
ajbmeb-2879	18	2	,	,	PUNCT
ajbmeb-2879	18	3	tax	tax	NOUN
ajbmeb-2879	18	4	collection	collection	NOUN
ajbmeb-2879	18	5	efficiency	efficiency	NOUN
ajbmeb-2879	18	6	,	,	PUNCT
ajbmeb-2879	18	7	especially	especially	ADV
ajbmeb-2879	18	8	at	at	ADP
ajbmeb-2879	18	9	the	the	DET
ajbmeb-2879	18	10	local	local	ADJ
ajbmeb-2879	18	11	level	level	NOUN
ajbmeb-2879	18	12	,	,	PUNCT
ajbmeb-2879	18	13	remains	remain	VERB
ajbmeb-2879	18	14	low	low	ADJ
ajbmeb-2879	18	15	,	,	PUNCT
ajbmeb-2879	18	16	and	and	CCONJ
ajbmeb-2879	18	17	tax	tax	NOUN
ajbmeb-2879	18	18	incentives	incentive	NOUN
ajbmeb-2879	18	19	have	have	AUX
ajbmeb-2879	18	20	often	often	ADV
ajbmeb-2879	18	21	been	be	AUX
ajbmeb-2879	18	22	granted	grant	VERB
ajbmeb-2879	18	23	without	without	ADP
ajbmeb-2879	18	24	clear	clear	ADJ
ajbmeb-2879	18	25	economic	economic	ADJ
ajbmeb-2879	18	26	rationale	rationale	NOUN
ajbmeb-2879	18	27	,	,	PUNCT
ajbmeb-2879	18	28	leading	lead	VERB
ajbmeb-2879	18	29	to	to	ADP
ajbmeb-2879	18	30	distortions	distortion	NOUN
ajbmeb-2879	18	31	and	and	CCONJ
ajbmeb-2879	18	32	revenue	revenue	NOUN
ajbmeb-2879	18	33	losses	loss	NOUN
ajbmeb-2879	18	34	.	.	PUNCT
ajbmeb-2879	19	1	addressing	address	VERB
ajbmeb-2879	19	2	these	these	DET
ajbmeb-2879	19	3	issues	issue	NOUN
ajbmeb-2879	19	4	requires	require	VERB
ajbmeb-2879	19	5	a	a	DET
ajbmeb-2879	19	6	deeper	deep	ADJ
ajbmeb-2879	19	7	analysis	analysis	NOUN
ajbmeb-2879	19	8	of	of	ADP
ajbmeb-2879	19	9	the	the	DET
ajbmeb-2879	19	10	tax	tax	NOUN
ajbmeb-2879	19	11	structure	structure	NOUN
ajbmeb-2879	19	12	,	,	PUNCT
ajbmeb-2879	19	13	tax	tax	NOUN
ajbmeb-2879	19	14	compliance	compliance	NOUN
ajbmeb-2879	19	15	behavior	behavior	NOUN
ajbmeb-2879	19	16	,	,	PUNCT
ajbmeb-2879	19	17	and	and	CCONJ
ajbmeb-2879	19	18	institutional	institutional	ADJ
ajbmeb-2879	19	19	capacity	capacity	NOUN
ajbmeb-2879	19	20	of	of	ADP
ajbmeb-2879	19	21	tax	tax	NOUN
ajbmeb-2879	19	22	authorities	authority	NOUN
ajbmeb-2879	19	23	.	.	PUNCT
ajbmeb-2879	20	1	this	this	DET
ajbmeb-2879	20	2	article	article	NOUN
ajbmeb-2879	20	3	aims	aim	VERB
ajbmeb-2879	20	4	to	to	PART
ajbmeb-2879	20	5	critically	critically	ADV
ajbmeb-2879	20	6	analyze	analyze	VERB
ajbmeb-2879	20	7	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	20	8	’s	’s	PART
ajbmeb-2879	20	9	tax	tax	NOUN
ajbmeb-2879	20	10	policy	policy	NOUN
ajbmeb-2879	20	11	in	in	ADP
ajbmeb-2879	20	12	the	the	DET
ajbmeb-2879	20	13	context	context	NOUN
ajbmeb-2879	20	14	of	of	ADP
ajbmeb-2879	20	15	its	its	PRON
ajbmeb-2879	20	16	broader	broad	ADJ
ajbmeb-2879	20	17	development	development	NOUN
ajbmeb-2879	20	18	goals	goal	NOUN
ajbmeb-2879	20	19	.	.	PUNCT
ajbmeb-2879	21	1	it	it	PRON
ajbmeb-2879	21	2	explores	explore	VERB
ajbmeb-2879	21	3	the	the	DET
ajbmeb-2879	21	4	theoretical	theoretical	ADJ
ajbmeb-2879	21	5	foundations	foundation	NOUN
ajbmeb-2879	21	6	of	of	ADP
ajbmeb-2879	21	7	effective	effective	ADJ
ajbmeb-2879	21	8	tax	tax	NOUN
ajbmeb-2879	21	9	policy	policy	NOUN
ajbmeb-2879	21	10	,	,	PUNCT
ajbmeb-2879	21	11	reviews	review	VERB
ajbmeb-2879	21	12	international	international	ADJ
ajbmeb-2879	21	13	best	good	ADJ
ajbmeb-2879	21	14	practices	practice	NOUN
ajbmeb-2879	21	15	,	,	PUNCT
ajbmeb-2879	21	16	and	and	CCONJ
ajbmeb-2879	21	17	evaluates	evaluate	VERB
ajbmeb-2879	21	18	the	the	DET
ajbmeb-2879	21	19	design	design	NOUN
ajbmeb-2879	21	20	and	and	CCONJ
ajbmeb-2879	21	21	implementation	implementation	NOUN
ajbmeb-2879	21	22	of	of	ADP
ajbmeb-2879	21	23	recent	recent	ADJ
ajbmeb-2879	21	24	reforms	reform	NOUN
ajbmeb-2879	21	25	.	.	PUNCT
ajbmeb-2879	22	1	through	through	ADP
ajbmeb-2879	22	2	a	a	DET
ajbmeb-2879	22	3	synthesis	synthesis	NOUN
ajbmeb-2879	22	4	of	of	ADP
ajbmeb-2879	22	5	empirical	empirical	ADJ
ajbmeb-2879	22	6	data	datum	NOUN
ajbmeb-2879	22	7	and	and	CCONJ
ajbmeb-2879	22	8	scholarly	scholarly	ADJ
ajbmeb-2879	22	9	perspectives	perspective	NOUN
ajbmeb-2879	22	10	,	,	PUNCT
ajbmeb-2879	22	11	the	the	DET
ajbmeb-2879	22	12	paper	paper	NOUN
ajbmeb-2879	22	13	offers	offer	VERB
ajbmeb-2879	22	14	policy	policy	NOUN
ajbmeb-2879	22	15	recommendations	recommendation	NOUN
ajbmeb-2879	22	16	for	for	ADP
ajbmeb-2879	22	17	strengthening	strengthen	VERB
ajbmeb-2879	22	18	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	22	19	’s	’s	PART
ajbmeb-2879	22	20	tax	tax	NOUN
ajbmeb-2879	22	21	system	system	NOUN
ajbmeb-2879	22	22	in	in	ADP
ajbmeb-2879	22	23	a	a	DET
ajbmeb-2879	22	24	way	way	NOUN
ajbmeb-2879	22	25	that	that	PRON
ajbmeb-2879	22	26	balances	balance	VERB
ajbmeb-2879	22	27	revenue	revenue	NOUN
ajbmeb-2879	22	28	generation	generation	NOUN
ajbmeb-2879	22	29	with	with	ADP
ajbmeb-2879	22	30	equity	equity	NOUN
ajbmeb-2879	22	31	,	,	PUNCT
ajbmeb-2879	22	32	efficiency	efficiency	NOUN
ajbmeb-2879	22	33	,	,	PUNCT
ajbmeb-2879	22	34	and	and	CCONJ
ajbmeb-2879	22	35	economic	economic	ADJ
ajbmeb-2879	22	36	competitiveness	competitiveness	NOUN
ajbmeb-2879	22	37	.	.	PUNCT
ajbmeb-2879	23	1	literature	literature	NOUN
ajbmeb-2879	23	2	review	review	VERB
ajbmeb-2879	23	3	the	the	DET
ajbmeb-2879	23	4	literature	literature	NOUN
ajbmeb-2879	23	5	on	on	ADP
ajbmeb-2879	23	6	tax	tax	NOUN
ajbmeb-2879	23	7	policy	policy	NOUN
ajbmeb-2879	23	8	reform	reform	NOUN
ajbmeb-2879	23	9	in	in	ADP
ajbmeb-2879	23	10	developing	develop	VERB
ajbmeb-2879	23	11	and	and	CCONJ
ajbmeb-2879	23	12	transition	transition	NOUN
ajbmeb-2879	23	13	economies	economy	NOUN
ajbmeb-2879	23	14	provides	provide	VERB
ajbmeb-2879	23	15	a	a	DET
ajbmeb-2879	23	16	comprehensive	comprehensive	ADJ
ajbmeb-2879	23	17	foundation	foundation	NOUN
ajbmeb-2879	23	18	for	for	ADP
ajbmeb-2879	23	19	understanding	understand	VERB
ajbmeb-2879	23	20	the	the	DET
ajbmeb-2879	23	21	complexities	complexity	NOUN
ajbmeb-2879	23	22	involved	involve	VERB
ajbmeb-2879	23	23	in	in	ADP
ajbmeb-2879	23	24	building	build	VERB
ajbmeb-2879	23	25	effective	effective	ADJ
ajbmeb-2879	23	26	and	and	CCONJ
ajbmeb-2879	23	27	equitable	equitable	ADJ
ajbmeb-2879	23	28	fiscal	fiscal	ADJ
ajbmeb-2879	23	29	systems	system	NOUN
ajbmeb-2879	23	30	.	.	PUNCT
ajbmeb-2879	24	1	scholars	scholar	NOUN
ajbmeb-2879	24	2	have	have	AUX
ajbmeb-2879	24	3	extensively	extensively	ADV
ajbmeb-2879	24	4	examined	examine	VERB
ajbmeb-2879	24	5	the	the	DET
ajbmeb-2879	24	6	role	role	NOUN
ajbmeb-2879	24	7	of	of	ADP
ajbmeb-2879	24	8	taxation	taxation	NOUN
ajbmeb-2879	24	9	in	in	ADP
ajbmeb-2879	24	10	promoting	promote	VERB
ajbmeb-2879	24	11	sustainable	sustainable	ADJ
ajbmeb-2879	24	12	development	development	NOUN
ajbmeb-2879	24	13	,	,	PUNCT
ajbmeb-2879	24	14	improving	improve	VERB
ajbmeb-2879	24	15	public	public	ADJ
ajbmeb-2879	24	16	sector	sector	NOUN
ajbmeb-2879	24	17	performance	performance	NOUN
ajbmeb-2879	24	18	,	,	PUNCT
ajbmeb-2879	24	19	and	and	CCONJ
ajbmeb-2879	24	20	fostering	foster	VERB
ajbmeb-2879	24	21	inclusive	inclusive	ADJ
ajbmeb-2879	24	22	economic	economic	ADJ
ajbmeb-2879	24	23	growth	growth	NOUN
ajbmeb-2879	24	24	.	.	PUNCT
ajbmeb-2879	25	1	according	accord	VERB
ajbmeb-2879	25	2	to	to	ADP
ajbmeb-2879	25	3	musgrave	musgrave	PROPN
ajbmeb-2879	25	4	and	and	CCONJ
ajbmeb-2879	25	5	musgrave	musgrave	PROPN
ajbmeb-2879	25	6	(	(	PUNCT
ajbmeb-2879	25	7	1989	1989	NUM
ajbmeb-2879	25	8	)	)	PUNCT
ajbmeb-2879	25	9	,	,	PUNCT
ajbmeb-2879	25	10	an	an	DET
ajbmeb-2879	25	11	ideal	ideal	ADJ
ajbmeb-2879	25	12	tax	tax	NOUN
ajbmeb-2879	25	13	system	system	NOUN
ajbmeb-2879	25	14	should	should	AUX
ajbmeb-2879	25	15	fulfill	fulfill	VERB
ajbmeb-2879	25	16	three	three	NUM
ajbmeb-2879	25	17	main	main	ADJ
ajbmeb-2879	25	18	objectives	objective	NOUN
ajbmeb-2879	25	19	:	:	PUNCT
ajbmeb-2879	25	20	equity	equity	NOUN
ajbmeb-2879	25	21	(	(	PUNCT
ajbmeb-2879	25	22	fair	fair	ADJ
ajbmeb-2879	25	23	distribution	distribution	NOUN
ajbmeb-2879	25	24	of	of	ADP
ajbmeb-2879	25	25	tax	tax	NOUN
ajbmeb-2879	25	26	burdens	burden	NOUN
ajbmeb-2879	25	27	)	)	PUNCT
ajbmeb-2879	25	28	,	,	PUNCT
ajbmeb-2879	25	29	efficiency	efficiency	NOUN
ajbmeb-2879	25	30	(	(	PUNCT
ajbmeb-2879	25	31	minimal	minimal	ADJ
ajbmeb-2879	25	32	distortion	distortion	NOUN
ajbmeb-2879	25	33	of	of	ADP
ajbmeb-2879	25	34	economic	economic	ADJ
ajbmeb-2879	25	35	behavior	behavior	NOUN
ajbmeb-2879	25	36	)	)	PUNCT
ajbmeb-2879	25	37	,	,	PUNCT
ajbmeb-2879	25	38	and	and	CCONJ
ajbmeb-2879	25	39	simplicity	simplicity	NOUN
ajbmeb-2879	25	40	(	(	PUNCT
ajbmeb-2879	25	41	ease	ease	NOUN
ajbmeb-2879	25	42	of	of	ADP
ajbmeb-2879	25	43	understanding	understanding	NOUN
ajbmeb-2879	25	44	and	and	CCONJ
ajbmeb-2879	25	45	administration	administration	NOUN
ajbmeb-2879	25	46	)	)	PUNCT
ajbmeb-2879	25	47	.	.	PUNCT
ajbmeb-2879	26	1	in	in	ADP
ajbmeb-2879	26	2	the	the	DET
ajbmeb-2879	26	3	context	context	NOUN
ajbmeb-2879	26	4	of	of	ADP
ajbmeb-2879	26	5	developing	develop	VERB
ajbmeb-2879	26	6	countries	country	NOUN
ajbmeb-2879	26	7	,	,	PUNCT
ajbmeb-2879	26	8	bird	bird	NOUN
ajbmeb-2879	26	9	and	and	CCONJ
ajbmeb-2879	26	10	zolt	zolt	PROPN
ajbmeb-2879	26	11	(	(	PUNCT
ajbmeb-2879	26	12	2005	2005	NUM
ajbmeb-2879	26	13	)	)	PUNCT
ajbmeb-2879	26	14	argue	argue	VERB
ajbmeb-2879	26	15	that	that	SCONJ
ajbmeb-2879	26	16	tax	tax	NOUN
ajbmeb-2879	26	17	policy	policy	NOUN
ajbmeb-2879	26	18	must	must	AUX
ajbmeb-2879	26	19	also	also	ADV
ajbmeb-2879	26	20	be	be	AUX
ajbmeb-2879	26	21	pragmatic	pragmatic	ADJ
ajbmeb-2879	26	22	and	and	CCONJ
ajbmeb-2879	26	23	tailored	tailor	VERB
ajbmeb-2879	26	24	to	to	ADP
ajbmeb-2879	26	25	local	local	ADJ
ajbmeb-2879	26	26	administrative	administrative	ADJ
ajbmeb-2879	26	27	and	and	CCONJ
ajbmeb-2879	26	28	institutional	institutional	ADJ
ajbmeb-2879	26	29	capacities	capacity	NOUN
ajbmeb-2879	26	30	.	.	PUNCT
ajbmeb-2879	27	1	tanzi	tanzi	PROPN
ajbmeb-2879	27	2	and	and	CCONJ
ajbmeb-2879	27	3	zee	zee	PROPN
ajbmeb-2879	27	4	(	(	PUNCT
ajbmeb-2879	27	5	2000	2000	NUM
ajbmeb-2879	27	6	)	)	PUNCT
ajbmeb-2879	27	7	emphasize	emphasize	VERB
ajbmeb-2879	27	8	the	the	DET
ajbmeb-2879	27	9	need	need	NOUN
ajbmeb-2879	27	10	for	for	ADP
ajbmeb-2879	27	11	tax	tax	NOUN
ajbmeb-2879	27	12	policies	policy	NOUN
ajbmeb-2879	27	13	that	that	PRON
ajbmeb-2879	27	14	are	be	AUX
ajbmeb-2879	27	15	responsive	responsive	ADJ
ajbmeb-2879	27	16	to	to	ADP
ajbmeb-2879	27	17	globalization	globalization	NOUN
ajbmeb-2879	27	18	,	,	PUNCT
ajbmeb-2879	27	19	capital	capital	NOUN
ajbmeb-2879	27	20	mobility	mobility	NOUN
ajbmeb-2879	27	21	,	,	PUNCT
ajbmeb-2879	27	22	and	and	CCONJ
ajbmeb-2879	27	23	changing	change	VERB
ajbmeb-2879	27	24	patterns	pattern	NOUN
ajbmeb-2879	27	25	of	of	ADP
ajbmeb-2879	27	26	labor	labor	NOUN
ajbmeb-2879	27	27	and	and	CCONJ
ajbmeb-2879	27	28	consumption	consumption	NOUN
ajbmeb-2879	27	29	.	.	PUNCT
ajbmeb-2879	28	1	transition	transition	NOUN
ajbmeb-2879	28	2	economies	economy	NOUN
ajbmeb-2879	28	3	,	,	PUNCT
ajbmeb-2879	28	4	such	such	ADJ
ajbmeb-2879	28	5	as	as	ADP
ajbmeb-2879	28	6	those	those	PRON
ajbmeb-2879	28	7	in	in	ADP
ajbmeb-2879	28	8	the	the	DET
ajbmeb-2879	28	9	post	post	ADJ
ajbmeb-2879	28	10	-	-	ADJ
ajbmeb-2879	28	11	soviet	soviet	ADJ
ajbmeb-2879	28	12	space	space	NOUN
ajbmeb-2879	28	13	,	,	PUNCT
ajbmeb-2879	28	14	have	have	AUX
ajbmeb-2879	28	15	faced	face	VERB
ajbmeb-2879	28	16	unique	unique	ADJ
ajbmeb-2879	28	17	challenges	challenge	NOUN
ajbmeb-2879	28	18	in	in	ADP
ajbmeb-2879	28	19	overhauling	overhaul	VERB
ajbmeb-2879	28	20	their	their	PRON
ajbmeb-2879	28	21	tax	tax	NOUN
ajbmeb-2879	28	22	systems	system	NOUN
ajbmeb-2879	28	23	.	.	PUNCT
ajbmeb-2879	29	1	according	accord	VERB
ajbmeb-2879	29	2	to	to	ADP
ajbmeb-2879	29	3	martinez	martinez	PROPN
ajbmeb-2879	29	4	-	-	PUNCT
ajbmeb-2879	29	5	vazquez	vazquez	PROPN
ajbmeb-2879	29	6	and	and	CCONJ
ajbmeb-2879	29	7	mcnab	mcnab	PROPN
ajbmeb-2879	29	8	(	(	PUNCT
ajbmeb-2879	29	9	2000	2000	NUM
ajbmeb-2879	29	10	)	)	PUNCT
ajbmeb-2879	29	11	,	,	PUNCT
ajbmeb-2879	29	12	early	early	ADJ
ajbmeb-2879	29	13	tax	tax	NOUN
ajbmeb-2879	29	14	reforms	reform	NOUN
ajbmeb-2879	29	15	in	in	ADP
ajbmeb-2879	29	16	these	these	DET
ajbmeb-2879	29	17	countries	country	NOUN
ajbmeb-2879	29	18	often	often	ADV
ajbmeb-2879	29	19	focused	focus	VERB
ajbmeb-2879	29	20	on	on	ADP
ajbmeb-2879	29	21	introducing	introduce	VERB
ajbmeb-2879	29	22	market	market	NOUN
ajbmeb-2879	29	23	-	-	PUNCT
ajbmeb-2879	29	24	friendly	friendly	ADJ
ajbmeb-2879	29	25	tax	tax	NOUN
ajbmeb-2879	29	26	instruments	instrument	NOUN
ajbmeb-2879	29	27	,	,	PUNCT
ajbmeb-2879	29	28	broadening	broaden	VERB
ajbmeb-2879	29	29	the	the	DET
ajbmeb-2879	29	30	tax	tax	NOUN
ajbmeb-2879	29	31	base	base	NOUN
ajbmeb-2879	29	32	,	,	PUNCT
ajbmeb-2879	29	33	and	and	CCONJ
ajbmeb-2879	29	34	eliminating	eliminate	VERB
ajbmeb-2879	29	35	excessive	excessive	ADJ
ajbmeb-2879	29	36	exemptions	exemption	NOUN
ajbmeb-2879	29	37	.	.	PUNCT
ajbmeb-2879	30	1	however	however	ADV
ajbmeb-2879	30	2	,	,	PUNCT
ajbmeb-2879	30	3	weak	weak	ADJ
ajbmeb-2879	30	4	institutions	institution	NOUN
ajbmeb-2879	30	5	and	and	CCONJ
ajbmeb-2879	30	6	the	the	DET
ajbmeb-2879	30	7	persistence	persistence	NOUN
ajbmeb-2879	30	8	of	of	ADP
ajbmeb-2879	30	9	informal	informal	ADJ
ajbmeb-2879	30	10	economic	economic	ADJ
ajbmeb-2879	30	11	activity	activity	NOUN
ajbmeb-2879	30	12	often	often	ADV
ajbmeb-2879	30	13	hindered	hinder	VERB
ajbmeb-2879	30	14	reform	reform	NOUN
ajbmeb-2879	30	15	effectiveness	effectiveness	NOUN
ajbmeb-2879	30	16	.	.	PUNCT
ajbmeb-2879	31	1	in	in	ADP
ajbmeb-2879	31	2	a	a	DET
ajbmeb-2879	31	3	comparative	comparative	ADJ
ajbmeb-2879	31	4	study	study	NOUN
ajbmeb-2879	31	5	of	of	ADP
ajbmeb-2879	31	6	tax	tax	NOUN
ajbmeb-2879	31	7	reforms	reform	NOUN
ajbmeb-2879	31	8	in	in	ADP
ajbmeb-2879	31	9	eastern	eastern	PROPN
ajbmeb-2879	31	10	europe	europe	PROPN
ajbmeb-2879	31	11	and	and	CCONJ
ajbmeb-2879	31	12	central	central	PROPN
ajbmeb-2879	31	13	asia	asia	PROPN
ajbmeb-2879	31	14	,	,	PUNCT
ajbmeb-2879	31	15	keen	keen	ADJ
ajbmeb-2879	31	16	and	and	CCONJ
ajbmeb-2879	31	17	simone	simone	NOUN
ajbmeb-2879	31	18	(	(	PUNCT
ajbmeb-2879	31	19	2004	2004	NUM
ajbmeb-2879	31	20	)	)	PUNCT
ajbmeb-2879	31	21	note	note	VERB
ajbmeb-2879	31	22	that	that	SCONJ
ajbmeb-2879	31	23	simplifying	simplify	VERB
ajbmeb-2879	31	24	tax	tax	NOUN
ajbmeb-2879	31	25	structures	structure	NOUN
ajbmeb-2879	31	26	and	and	CCONJ
ajbmeb-2879	31	27	enhancing	enhance	VERB
ajbmeb-2879	31	28	compliance	compliance	NOUN
ajbmeb-2879	31	29	mechanisms	mechanism	NOUN
ajbmeb-2879	31	30	are	be	AUX
ajbmeb-2879	31	31	essential	essential	ADJ
ajbmeb-2879	31	32	for	for	ADP
ajbmeb-2879	31	33	successful	successful	ADJ
ajbmeb-2879	31	34	reform	reform	NOUN
ajbmeb-2879	31	35	.	.	PUNCT
ajbmeb-2879	32	1	in	in	ADP
ajbmeb-2879	32	2	the	the	DET
ajbmeb-2879	32	3	case	case	NOUN
ajbmeb-2879	32	4	of	of	ADP
ajbmeb-2879	32	5	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	32	6	,	,	PUNCT
ajbmeb-2879	32	7	raiser	raiser	NOUN
ajbmeb-2879	32	8	and	and	CCONJ
ajbmeb-2879	32	9	rutkowski	rutkowski	PROPN
ajbmeb-2879	32	10	(	(	PUNCT
ajbmeb-2879	32	11	2001	2001	NUM
ajbmeb-2879	32	12	)	)	PUNCT
ajbmeb-2879	32	13	highlight	highlight	VERB
ajbmeb-2879	32	14	the	the	DET
ajbmeb-2879	32	15	distortions	distortion	NOUN
ajbmeb-2879	32	16	created	create	VERB
ajbmeb-2879	32	17	by	by	ADP
ajbmeb-2879	32	18	a	a	DET
ajbmeb-2879	32	19	complex	complex	ADJ
ajbmeb-2879	32	20	system	system	NOUN
ajbmeb-2879	32	21	of	of	ADP
ajbmeb-2879	32	22	turnover	turnover	NOUN
ajbmeb-2879	32	23	and	and	CCONJ
ajbmeb-2879	32	24	enterprise	enterprise	NOUN
ajbmeb-2879	32	25	taxes	taxis	NOUN
ajbmeb-2879	32	26	in	in	ADP
ajbmeb-2879	32	27	the	the	DET
ajbmeb-2879	32	28	early	early	ADJ
ajbmeb-2879	32	29	transition	transition	NOUN
ajbmeb-2879	32	30	period	period	NOUN
ajbmeb-2879	32	31	.	.	PUNCT
ajbmeb-2879	33	1	since	since	SCONJ
ajbmeb-2879	33	2	then	then	ADV
ajbmeb-2879	33	3	,	,	PUNCT
ajbmeb-2879	33	4	progress	progress	NOUN
ajbmeb-2879	33	5	has	have	AUX
ajbmeb-2879	33	6	been	be	AUX
ajbmeb-2879	33	7	made	make	VERB
ajbmeb-2879	33	8	,	,	PUNCT
ajbmeb-2879	33	9	but	but	CCONJ
ajbmeb-2879	33	10	recent	recent	ADJ
ajbmeb-2879	33	11	studies	study	NOUN
ajbmeb-2879	33	12	by	by	ADP
ajbmeb-2879	33	13	the	the	DET
ajbmeb-2879	33	14	world	world	PROPN
ajbmeb-2879	33	15	bank	bank	PROPN
ajbmeb-2879	33	16	(	(	PUNCT
ajbmeb-2879	33	17	2019	2019	NUM
ajbmeb-2879	33	18	)	)	PUNCT
ajbmeb-2879	33	19	and	and	CCONJ
ajbmeb-2879	33	20	international	international	ADJ
ajbmeb-2879	33	21	monetary	monetary	ADJ
ajbmeb-2879	33	22	fund	fund	NOUN
ajbmeb-2879	33	23	(	(	PUNCT
ajbmeb-2879	33	24	2021	2021	NUM
ajbmeb-2879	33	25	)	)	PUNCT
ajbmeb-2879	33	26	continue	continue	VERB
ajbmeb-2879	33	27	to	to	PART
ajbmeb-2879	33	28	identify	identify	VERB
ajbmeb-2879	33	29	weaknesses	weakness	NOUN
ajbmeb-2879	33	30	in	in	ADP
ajbmeb-2879	33	31	tax	tax	NOUN
ajbmeb-2879	33	32	administration	administration	NOUN
ajbmeb-2879	33	33	,	,	PUNCT
ajbmeb-2879	33	34	compliance	compliance	NOUN
ajbmeb-2879	33	35	enforcement	enforcement	NOUN
ajbmeb-2879	33	36	,	,	PUNCT
ajbmeb-2879	33	37	and	and	CCONJ
ajbmeb-2879	33	38	the	the	DET
ajbmeb-2879	33	39	rationalization	rationalization	NOUN
ajbmeb-2879	33	40	of	of	ADP
ajbmeb-2879	33	41	tax	tax	NOUN
ajbmeb-2879	33	42	incentives	incentive	NOUN
ajbmeb-2879	33	43	.	.	PUNCT
ajbmeb-2879	34	1	a	a	DET
ajbmeb-2879	34	2	critical	critical	ADJ
ajbmeb-2879	34	3	theme	theme	NOUN
ajbmeb-2879	34	4	in	in	ADP
ajbmeb-2879	34	5	tax	tax	NOUN
ajbmeb-2879	34	6	reform	reform	NOUN
ajbmeb-2879	34	7	literature	literature	NOUN
ajbmeb-2879	34	8	is	be	AUX
ajbmeb-2879	34	9	the	the	DET
ajbmeb-2879	34	10	interaction	interaction	NOUN
ajbmeb-2879	34	11	between	between	ADP
ajbmeb-2879	34	12	the	the	DET
ajbmeb-2879	34	13	informal	informal	ADJ
ajbmeb-2879	34	14	economy	economy	NOUN
ajbmeb-2879	34	15	and	and	CCONJ
ajbmeb-2879	34	16	tax	tax	NOUN
ajbmeb-2879	34	17	compliance	compliance	NOUN
ajbmeb-2879	34	18	.	.	PUNCT
ajbmeb-2879	35	1	schneider	schneider	NOUN
ajbmeb-2879	35	2	and	and	CCONJ
ajbmeb-2879	35	3	enste	enste	PROPN
ajbmeb-2879	35	4	(	(	PUNCT
ajbmeb-2879	35	5	2000	2000	NUM
ajbmeb-2879	35	6	)	)	PUNCT
ajbmeb-2879	35	7	estimate	estimate	VERB
ajbmeb-2879	35	8	that	that	SCONJ
ajbmeb-2879	35	9	in	in	ADP
ajbmeb-2879	35	10	many	many	ADJ
ajbmeb-2879	35	11	developing	develop	VERB
ajbmeb-2879	35	12	countries	country	NOUN
ajbmeb-2879	35	13	,	,	PUNCT
ajbmeb-2879	35	14	the	the	DET
ajbmeb-2879	35	15	informal	informal	ADJ
ajbmeb-2879	35	16	sector	sector	NOUN
ajbmeb-2879	35	17	accounts	account	VERB
ajbmeb-2879	35	18	for	for	ADP
ajbmeb-2879	35	19	30–60	30–60	NUM
ajbmeb-2879	35	20	%	%	NOUN
ajbmeb-2879	35	21	of	of	ADP
ajbmeb-2879	35	22	gdp	gdp	NOUN
ajbmeb-2879	35	23	.	.	PUNCT
ajbmeb-2879	36	1	in	in	ADP
ajbmeb-2879	36	2	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	36	3	,	,	PUNCT
ajbmeb-2879	36	4	estimates	estimate	NOUN
ajbmeb-2879	36	5	suggest	suggest	VERB
ajbmeb-2879	36	6	that	that	SCONJ
ajbmeb-2879	36	7	informal	informal	ADJ
ajbmeb-2879	36	8	employment	employment	NOUN
ajbmeb-2879	36	9	may	may	AUX
ajbmeb-2879	36	10	american	american	PROPN
ajbmeb-2879	36	11	journal	journal	PROPN
ajbmeb-2879	36	12	of	of	ADP
ajbmeb-2879	36	13	business	business	NOUN
ajbmeb-2879	36	14	management	management	NOUN
ajbmeb-2879	36	15	,	,	PUNCT
ajbmeb-2879	36	16	economics	economic	NOUN
ajbmeb-2879	36	17	and	and	CCONJ
ajbmeb-2879	36	18	banking	banking	NOUN
ajbmeb-2879	36	19	volume	volume	NOUN
ajbmeb-2879	36	20	35	35	NUM
ajbmeb-2879	36	21	april	april	PROPN
ajbmeb-2879	36	22	2025	2025	NUM
ajbmeb-2879	37	1	p	p	NOUN
ajbmeb-2879	37	2	a	a	DET
ajbmeb-2879	37	3	g	g	NOUN
ajbmeb-2879	37	4	e	e	NOUN
ajbmeb-2879	37	5	|	|	NOUN
ajbmeb-2879	37	6	118	118	NUM
ajbmeb-2879	37	7	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2879	37	8	account	account	NOUN
ajbmeb-2879	37	9	for	for	ADP
ajbmeb-2879	37	10	nearly	nearly	ADV
ajbmeb-2879	37	11	half	half	NOUN
ajbmeb-2879	37	12	of	of	ADP
ajbmeb-2879	37	13	total	total	ADJ
ajbmeb-2879	37	14	employment	employment	NOUN
ajbmeb-2879	37	15	(	(	PUNCT
ajbmeb-2879	37	16	adb	adb	NOUN
ajbmeb-2879	37	17	,	,	PUNCT
ajbmeb-2879	37	18	2022	2022	NUM
ajbmeb-2879	37	19	)	)	PUNCT
ajbmeb-2879	37	20	.	.	PUNCT
ajbmeb-2879	38	1	torgler	torgler	ADJ
ajbmeb-2879	38	2	(	(	PUNCT
ajbmeb-2879	38	3	2007	2007	NUM
ajbmeb-2879	38	4	)	)	PUNCT
ajbmeb-2879	38	5	argues	argue	VERB
ajbmeb-2879	38	6	that	that	SCONJ
ajbmeb-2879	38	7	tax	tax	NOUN
ajbmeb-2879	38	8	morale	morale	NOUN
ajbmeb-2879	38	9	—	—	PUNCT
ajbmeb-2879	38	10	the	the	DET
ajbmeb-2879	38	11	intrinsic	intrinsic	ADJ
ajbmeb-2879	38	12	motivation	motivation	NOUN
ajbmeb-2879	38	13	to	to	PART
ajbmeb-2879	38	14	pay	pay	VERB
ajbmeb-2879	38	15	taxes	taxis	NOUN
ajbmeb-2879	38	16	—	—	PUNCT
ajbmeb-2879	38	17	is	be	AUX
ajbmeb-2879	38	18	a	a	DET
ajbmeb-2879	38	19	significant	significant	ADJ
ajbmeb-2879	38	20	determinant	determinant	NOUN
ajbmeb-2879	38	21	of	of	ADP
ajbmeb-2879	38	22	compliance	compliance	NOUN
ajbmeb-2879	38	23	,	,	PUNCT
ajbmeb-2879	38	24	influenced	influence	VERB
ajbmeb-2879	38	25	by	by	ADP
ajbmeb-2879	38	26	trust	trust	NOUN
ajbmeb-2879	38	27	in	in	ADP
ajbmeb-2879	38	28	government	government	NOUN
ajbmeb-2879	38	29	,	,	PUNCT
ajbmeb-2879	38	30	perceived	perceive	VERB
ajbmeb-2879	38	31	fairness	fairness	NOUN
ajbmeb-2879	38	32	of	of	ADP
ajbmeb-2879	38	33	the	the	DET
ajbmeb-2879	38	34	tax	tax	NOUN
ajbmeb-2879	38	35	system	system	NOUN
ajbmeb-2879	38	36	,	,	PUNCT
ajbmeb-2879	38	37	and	and	CCONJ
ajbmeb-2879	38	38	administrative	administrative	ADJ
ajbmeb-2879	38	39	transparency	transparency	NOUN
ajbmeb-2879	38	40	.	.	PUNCT
ajbmeb-2879	39	1	the	the	DET
ajbmeb-2879	39	2	role	role	NOUN
ajbmeb-2879	39	3	of	of	ADP
ajbmeb-2879	39	4	digitalization	digitalization	NOUN
ajbmeb-2879	39	5	in	in	ADP
ajbmeb-2879	39	6	enhancing	enhance	VERB
ajbmeb-2879	39	7	compliance	compliance	NOUN
ajbmeb-2879	39	8	and	and	CCONJ
ajbmeb-2879	39	9	reducing	reduce	VERB
ajbmeb-2879	39	10	informality	informality	NOUN
ajbmeb-2879	39	11	has	have	AUX
ajbmeb-2879	39	12	also	also	ADV
ajbmeb-2879	39	13	gained	gain	VERB
ajbmeb-2879	39	14	attention	attention	NOUN
ajbmeb-2879	39	15	.	.	PUNCT
ajbmeb-2879	40	1	according	accord	VERB
ajbmeb-2879	40	2	to	to	ADP
ajbmeb-2879	40	3	oecd	oecd	PROPN
ajbmeb-2879	40	4	(	(	PUNCT
ajbmeb-2879	40	5	2020	2020	NUM
ajbmeb-2879	40	6	)	)	PUNCT
ajbmeb-2879	40	7	,	,	PUNCT
ajbmeb-2879	40	8	the	the	DET
ajbmeb-2879	40	9	use	use	NOUN
ajbmeb-2879	40	10	of	of	ADP
ajbmeb-2879	40	11	e	e	NOUN
ajbmeb-2879	40	12	-	-	NOUN
ajbmeb-2879	40	13	filing	filing	NOUN
ajbmeb-2879	40	14	systems	system	NOUN
ajbmeb-2879	40	15	,	,	PUNCT
ajbmeb-2879	40	16	real	real	ADJ
ajbmeb-2879	40	17	-	-	PUNCT
ajbmeb-2879	40	18	time	time	NOUN
ajbmeb-2879	40	19	invoicing	invoicing	NOUN
ajbmeb-2879	40	20	,	,	PUNCT
ajbmeb-2879	40	21	and	and	CCONJ
ajbmeb-2879	40	22	digital	digital	ADJ
ajbmeb-2879	40	23	taxpayer	taxpayer	NOUN
ajbmeb-2879	40	24	services	service	NOUN
ajbmeb-2879	40	25	can	can	AUX
ajbmeb-2879	40	26	significantly	significantly	ADV
ajbmeb-2879	40	27	improve	improve	VERB
ajbmeb-2879	40	28	tax	tax	NOUN
ajbmeb-2879	40	29	collection	collection	NOUN
ajbmeb-2879	40	30	efficiency	efficiency	NOUN
ajbmeb-2879	40	31	and	and	CCONJ
ajbmeb-2879	40	32	reduce	reduce	VERB
ajbmeb-2879	40	33	evasion	evasion	NOUN
ajbmeb-2879	40	34	.	.	PUNCT
ajbmeb-2879	41	1	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	41	2	’s	’s	PART
ajbmeb-2879	41	3	recent	recent	ADJ
ajbmeb-2879	41	4	move	move	NOUN
ajbmeb-2879	41	5	toward	toward	ADP
ajbmeb-2879	41	6	e	e	NOUN
ajbmeb-2879	41	7	-	-	NOUN
ajbmeb-2879	41	8	taxation	taxation	NOUN
ajbmeb-2879	41	9	systems	system	NOUN
ajbmeb-2879	41	10	and	and	CCONJ
ajbmeb-2879	41	11	the	the	DET
ajbmeb-2879	41	12	introduction	introduction	NOUN
ajbmeb-2879	41	13	of	of	ADP
ajbmeb-2879	41	14	the	the	DET
ajbmeb-2879	41	15	"	"	PUNCT
ajbmeb-2879	41	16	taxpayer	taxpayer	NOUN
ajbmeb-2879	41	17	's	's	PART
ajbmeb-2879	41	18	personal	personal	ADJ
ajbmeb-2879	41	19	account	account	NOUN
ajbmeb-2879	41	20	"	"	PUNCT
ajbmeb-2879	41	21	platform	platform	NOUN
ajbmeb-2879	41	22	is	be	AUX
ajbmeb-2879	41	23	a	a	DET
ajbmeb-2879	41	24	step	step	NOUN
ajbmeb-2879	41	25	in	in	ADP
ajbmeb-2879	41	26	this	this	DET
ajbmeb-2879	41	27	direction	direction	NOUN
ajbmeb-2879	41	28	,	,	PUNCT
ajbmeb-2879	41	29	though	though	SCONJ
ajbmeb-2879	41	30	its	its	PRON
ajbmeb-2879	41	31	implementation	implementation	NOUN
ajbmeb-2879	41	32	remains	remain	VERB
ajbmeb-2879	41	33	uneven	uneven	ADJ
ajbmeb-2879	41	34	across	across	ADP
ajbmeb-2879	41	35	regions	region	NOUN
ajbmeb-2879	41	36	and	and	CCONJ
ajbmeb-2879	41	37	sectors	sector	NOUN
ajbmeb-2879	41	38	.	.	PUNCT
ajbmeb-2879	42	1	numerous	numerous	ADJ
ajbmeb-2879	42	2	global	global	ADJ
ajbmeb-2879	42	3	case	case	NOUN
ajbmeb-2879	42	4	studies	study	NOUN
ajbmeb-2879	42	5	offer	offer	VERB
ajbmeb-2879	42	6	insights	insight	NOUN
ajbmeb-2879	42	7	into	into	ADP
ajbmeb-2879	42	8	successful	successful	ADJ
ajbmeb-2879	42	9	tax	tax	NOUN
ajbmeb-2879	42	10	reform	reform	NOUN
ajbmeb-2879	42	11	strategies	strategy	NOUN
ajbmeb-2879	42	12	.	.	PUNCT
ajbmeb-2879	43	1	for	for	ADP
ajbmeb-2879	43	2	example	example	NOUN
ajbmeb-2879	43	3	,	,	PUNCT
ajbmeb-2879	43	4	south	south	PROPN
ajbmeb-2879	43	5	korea	korea	PROPN
ajbmeb-2879	43	6	and	and	CCONJ
ajbmeb-2879	43	7	georgia	georgia	PROPN
ajbmeb-2879	43	8	are	be	AUX
ajbmeb-2879	43	9	often	often	ADV
ajbmeb-2879	43	10	cited	cite	VERB
ajbmeb-2879	43	11	for	for	ADP
ajbmeb-2879	43	12	their	their	PRON
ajbmeb-2879	43	13	effective	effective	ADJ
ajbmeb-2879	43	14	transition	transition	NOUN
ajbmeb-2879	43	15	from	from	ADP
ajbmeb-2879	43	16	inefficient	inefficient	ADJ
ajbmeb-2879	43	17	,	,	PUNCT
ajbmeb-2879	43	18	corruption	corruption	NOUN
ajbmeb-2879	43	19	-	-	PUNCT
ajbmeb-2879	43	20	prone	prone	ADJ
ajbmeb-2879	43	21	tax	tax	NOUN
ajbmeb-2879	43	22	systems	system	NOUN
ajbmeb-2879	43	23	to	to	ADP
ajbmeb-2879	43	24	modern	modern	ADJ
ajbmeb-2879	43	25	,	,	PUNCT
ajbmeb-2879	43	26	transparent	transparent	ADJ
ajbmeb-2879	43	27	models	model	NOUN
ajbmeb-2879	43	28	(	(	PUNCT
ajbmeb-2879	43	29	usaid	usaid	ADJ
ajbmeb-2879	43	30	,	,	PUNCT
ajbmeb-2879	43	31	2015	2015	NUM
ajbmeb-2879	43	32	)	)	PUNCT
ajbmeb-2879	43	33	.	.	PUNCT
ajbmeb-2879	44	1	key	key	ADJ
ajbmeb-2879	44	2	factors	factor	NOUN
ajbmeb-2879	44	3	behind	behind	ADP
ajbmeb-2879	44	4	their	their	PRON
ajbmeb-2879	44	5	success	success	NOUN
ajbmeb-2879	44	6	include	include	VERB
ajbmeb-2879	44	7	strong	strong	ADJ
ajbmeb-2879	44	8	political	political	ADJ
ajbmeb-2879	44	9	commitment	commitment	NOUN
ajbmeb-2879	44	10	,	,	PUNCT
ajbmeb-2879	44	11	administrative	administrative	ADJ
ajbmeb-2879	44	12	capacity	capacity	NOUN
ajbmeb-2879	44	13	-	-	PUNCT
ajbmeb-2879	44	14	building	building	NOUN
ajbmeb-2879	44	15	,	,	PUNCT
ajbmeb-2879	44	16	clear	clear	ADJ
ajbmeb-2879	44	17	communication	communication	NOUN
ajbmeb-2879	44	18	with	with	ADP
ajbmeb-2879	44	19	taxpayers	taxpayer	NOUN
ajbmeb-2879	44	20	,	,	PUNCT
ajbmeb-2879	44	21	and	and	CCONJ
ajbmeb-2879	44	22	the	the	DET
ajbmeb-2879	44	23	strategic	strategic	ADJ
ajbmeb-2879	44	24	use	use	NOUN
ajbmeb-2879	44	25	of	of	ADP
ajbmeb-2879	44	26	digital	digital	ADJ
ajbmeb-2879	44	27	tools	tool	NOUN
ajbmeb-2879	44	28	.	.	PUNCT
ajbmeb-2879	45	1	for	for	ADP
ajbmeb-2879	45	2	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	45	3	,	,	PUNCT
ajbmeb-2879	45	4	adopting	adopt	VERB
ajbmeb-2879	45	5	such	such	ADJ
ajbmeb-2879	45	6	best	good	ADJ
ajbmeb-2879	45	7	practices	practice	NOUN
ajbmeb-2879	45	8	involves	involve	VERB
ajbmeb-2879	45	9	not	not	PART
ajbmeb-2879	45	10	only	only	ADV
ajbmeb-2879	45	11	technical	technical	ADJ
ajbmeb-2879	45	12	adjustments	adjustment	NOUN
ajbmeb-2879	45	13	but	but	CCONJ
ajbmeb-2879	45	14	also	also	ADV
ajbmeb-2879	45	15	broader	broad	ADJ
ajbmeb-2879	45	16	governance	governance	NOUN
ajbmeb-2879	45	17	reforms	reform	NOUN
ajbmeb-2879	45	18	to	to	PART
ajbmeb-2879	45	19	build	build	VERB
ajbmeb-2879	45	20	trust	trust	NOUN
ajbmeb-2879	45	21	and	and	CCONJ
ajbmeb-2879	45	22	improve	improve	VERB
ajbmeb-2879	45	23	service	service	NOUN
ajbmeb-2879	45	24	delivery	delivery	NOUN
ajbmeb-2879	45	25	.	.	PUNCT
ajbmeb-2879	46	1	as	as	SCONJ
ajbmeb-2879	46	2	fjeldstad	fjeldstad	NOUN
ajbmeb-2879	46	3	and	and	CCONJ
ajbmeb-2879	46	4	moore	moore	PROPN
ajbmeb-2879	46	5	(	(	PUNCT
ajbmeb-2879	46	6	2008	2008	NUM
ajbmeb-2879	46	7	)	)	PUNCT
ajbmeb-2879	46	8	point	point	VERB
ajbmeb-2879	46	9	out	out	ADP
ajbmeb-2879	46	10	,	,	PUNCT
ajbmeb-2879	46	11	taxation	taxation	NOUN
ajbmeb-2879	46	12	is	be	AUX
ajbmeb-2879	46	13	not	not	PART
ajbmeb-2879	46	14	just	just	ADV
ajbmeb-2879	46	15	a	a	DET
ajbmeb-2879	46	16	revenue	revenue	NOUN
ajbmeb-2879	46	17	tool	tool	NOUN
ajbmeb-2879	46	18	but	but	CCONJ
ajbmeb-2879	46	19	also	also	ADV
ajbmeb-2879	46	20	a	a	DET
ajbmeb-2879	46	21	social	social	ADJ
ajbmeb-2879	46	22	contract	contract	NOUN
ajbmeb-2879	46	23	between	between	ADP
ajbmeb-2879	46	24	the	the	DET
ajbmeb-2879	46	25	state	state	NOUN
ajbmeb-2879	46	26	and	and	CCONJ
ajbmeb-2879	46	27	its	its	PRON
ajbmeb-2879	46	28	citizens	citizen	NOUN
ajbmeb-2879	46	29	,	,	PUNCT
ajbmeb-2879	46	30	with	with	ADP
ajbmeb-2879	46	31	implications	implication	NOUN
ajbmeb-2879	46	32	for	for	ADP
ajbmeb-2879	46	33	accountability	accountability	NOUN
ajbmeb-2879	46	34	,	,	PUNCT
ajbmeb-2879	46	35	legitimacy	legitimacy	NOUN
ajbmeb-2879	46	36	,	,	PUNCT
ajbmeb-2879	46	37	and	and	CCONJ
ajbmeb-2879	46	38	democratic	democratic	ADJ
ajbmeb-2879	46	39	governance	governance	NOUN
ajbmeb-2879	46	40	.	.	PUNCT
ajbmeb-2879	47	1	methodology	methodology	NOUN
ajbmeb-2879	47	2	this	this	DET
ajbmeb-2879	47	3	study	study	NOUN
ajbmeb-2879	47	4	adopts	adopt	VERB
ajbmeb-2879	47	5	a	a	DET
ajbmeb-2879	47	6	qualitative	qualitative	ADJ
ajbmeb-2879	47	7	and	and	CCONJ
ajbmeb-2879	47	8	descriptive	descriptive	ADJ
ajbmeb-2879	47	9	research	research	NOUN
ajbmeb-2879	47	10	approach	approach	NOUN
ajbmeb-2879	47	11	supported	support	VERB
ajbmeb-2879	47	12	by	by	ADP
ajbmeb-2879	47	13	comparative	comparative	ADJ
ajbmeb-2879	47	14	policy	policy	NOUN
ajbmeb-2879	47	15	analysis	analysis	NOUN
ajbmeb-2879	47	16	to	to	PART
ajbmeb-2879	47	17	evaluate	evaluate	VERB
ajbmeb-2879	47	18	the	the	DET
ajbmeb-2879	47	19	current	current	ADJ
ajbmeb-2879	47	20	state	state	NOUN
ajbmeb-2879	47	21	and	and	CCONJ
ajbmeb-2879	47	22	reform	reform	NOUN
ajbmeb-2879	47	23	trajectory	trajectory	NOUN
ajbmeb-2879	47	24	of	of	ADP
ajbmeb-2879	47	25	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	47	26	's	's	PART
ajbmeb-2879	47	27	tax	tax	NOUN
ajbmeb-2879	47	28	system	system	NOUN
ajbmeb-2879	47	29	.	.	PUNCT
ajbmeb-2879	48	1	the	the	DET
ajbmeb-2879	48	2	methodology	methodology	NOUN
ajbmeb-2879	48	3	integrates	integrate	VERB
ajbmeb-2879	48	4	both	both	CCONJ
ajbmeb-2879	48	5	primary	primary	ADJ
ajbmeb-2879	48	6	and	and	CCONJ
ajbmeb-2879	48	7	secondary	secondary	ADJ
ajbmeb-2879	48	8	data	datum	NOUN
ajbmeb-2879	48	9	sources	source	NOUN
ajbmeb-2879	48	10	:	:	PUNCT
ajbmeb-2879	48	11	−	−	PROPN
ajbmeb-2879	48	12	document	document	NOUN
ajbmeb-2879	48	13	analysis	analysis	NOUN
ajbmeb-2879	48	14	:	:	PUNCT
ajbmeb-2879	48	15	key	key	ADJ
ajbmeb-2879	48	16	legal	legal	ADJ
ajbmeb-2879	48	17	documents	document	NOUN
ajbmeb-2879	48	18	,	,	PUNCT
ajbmeb-2879	48	19	government	government	NOUN
ajbmeb-2879	48	20	strategies	strategy	NOUN
ajbmeb-2879	48	21	,	,	PUNCT
ajbmeb-2879	48	22	presidential	presidential	ADJ
ajbmeb-2879	48	23	decrees	decree	NOUN
ajbmeb-2879	48	24	,	,	PUNCT
ajbmeb-2879	48	25	and	and	CCONJ
ajbmeb-2879	48	26	tax	tax	NOUN
ajbmeb-2879	48	27	codes	code	NOUN
ajbmeb-2879	48	28	issued	issue	VERB
ajbmeb-2879	48	29	between	between	ADP
ajbmeb-2879	48	30	2017	2017	NUM
ajbmeb-2879	48	31	and	and	CCONJ
ajbmeb-2879	48	32	2024	2024	NUM
ajbmeb-2879	48	33	were	be	AUX
ajbmeb-2879	48	34	reviewed	review	VERB
ajbmeb-2879	48	35	to	to	PART
ajbmeb-2879	48	36	trace	trace	VERB
ajbmeb-2879	48	37	policy	policy	NOUN
ajbmeb-2879	48	38	shifts	shift	NOUN
ajbmeb-2879	48	39	and	and	CCONJ
ajbmeb-2879	48	40	reform	reform	NOUN
ajbmeb-2879	48	41	priorities	priority	NOUN
ajbmeb-2879	48	42	.	.	PUNCT
ajbmeb-2879	49	1	notable	notable	ADJ
ajbmeb-2879	49	2	among	among	ADP
ajbmeb-2879	49	3	these	these	PRON
ajbmeb-2879	49	4	are	be	AUX
ajbmeb-2879	49	5	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	49	6	’s	’s	PART
ajbmeb-2879	49	7	tax	tax	NOUN
ajbmeb-2879	49	8	concept	concept	NOUN
ajbmeb-2879	49	9	for	for	ADP
ajbmeb-2879	49	10	2019–2021	2019–2021	NUM
ajbmeb-2879	49	11	,	,	PUNCT
ajbmeb-2879	49	12	the	the	DET
ajbmeb-2879	49	13	presidential	presidential	ADJ
ajbmeb-2879	49	14	decree	decree	NOUN
ajbmeb-2879	49	15	no	no	INTJ
ajbmeb-2879	49	16	.	.	PUNCT
ajbmeb-2879	50	1	pf-5866	pf-5866	PROPN
ajbmeb-2879	50	2	(	(	PUNCT
ajbmeb-2879	50	3	2019	2019	NUM
ajbmeb-2879	50	4	)	)	PUNCT
ajbmeb-2879	50	5	,	,	PUNCT
ajbmeb-2879	50	6	and	and	CCONJ
ajbmeb-2879	50	7	related	related	ADJ
ajbmeb-2879	50	8	tax	tax	NOUN
ajbmeb-2879	50	9	legislation	legislation	NOUN
ajbmeb-2879	50	10	amendments	amendment	NOUN
ajbmeb-2879	50	11	.	.	PUNCT
ajbmeb-2879	51	1	−	−	ADP
ajbmeb-2879	51	2	secondary	secondary	ADJ
ajbmeb-2879	51	3	data	data	NOUN
ajbmeb-2879	51	4	collection	collection	NOUN
ajbmeb-2879	51	5	:	:	PUNCT
ajbmeb-2879	51	6	data	datum	NOUN
ajbmeb-2879	51	7	was	be	AUX
ajbmeb-2879	51	8	sourced	source	VERB
ajbmeb-2879	51	9	from	from	ADP
ajbmeb-2879	51	10	reputable	reputable	ADJ
ajbmeb-2879	51	11	international	international	ADJ
ajbmeb-2879	51	12	organizations	organization	NOUN
ajbmeb-2879	51	13	,	,	PUNCT
ajbmeb-2879	51	14	including	include	VERB
ajbmeb-2879	51	15	the	the	DET
ajbmeb-2879	51	16	world	world	PROPN
ajbmeb-2879	51	17	bank	bank	PROPN
ajbmeb-2879	51	18	,	,	PUNCT
ajbmeb-2879	51	19	international	international	ADJ
ajbmeb-2879	51	20	monetary	monetary	ADJ
ajbmeb-2879	51	21	fund	fund	NOUN
ajbmeb-2879	51	22	(	(	PUNCT
ajbmeb-2879	51	23	imf	imf	PROPN
ajbmeb-2879	51	24	)	)	PUNCT
ajbmeb-2879	51	25	,	,	PUNCT
ajbmeb-2879	51	26	oecd	oecd	PROPN
ajbmeb-2879	51	27	,	,	PUNCT
ajbmeb-2879	51	28	and	and	CCONJ
ajbmeb-2879	51	29	asian	asian	PROPN
ajbmeb-2879	51	30	development	development	PROPN
ajbmeb-2879	51	31	bank	bank	PROPN
ajbmeb-2879	51	32	(	(	PUNCT
ajbmeb-2879	51	33	adb	adb	PROPN
ajbmeb-2879	51	34	)	)	PUNCT
ajbmeb-2879	51	35	.	.	PUNCT
ajbmeb-2879	52	1	these	these	DET
ajbmeb-2879	52	2	sources	source	NOUN
ajbmeb-2879	52	3	provided	provide	VERB
ajbmeb-2879	52	4	indicators	indicator	NOUN
ajbmeb-2879	52	5	on	on	ADP
ajbmeb-2879	52	6	tax	tax	NOUN
ajbmeb-2879	52	7	-	-	PUNCT
ajbmeb-2879	52	8	to	to	ADP
ajbmeb-2879	52	9	-	-	PUNCT
ajbmeb-2879	52	10	gdp	gdp	NOUN
ajbmeb-2879	52	11	ratios	ratio	NOUN
ajbmeb-2879	52	12	,	,	PUNCT
ajbmeb-2879	52	13	informal	informal	ADJ
ajbmeb-2879	52	14	economy	economy	NOUN
ajbmeb-2879	52	15	size	size	NOUN
ajbmeb-2879	52	16	,	,	PUNCT
ajbmeb-2879	52	17	compliance	compliance	NOUN
ajbmeb-2879	52	18	rates	rate	NOUN
ajbmeb-2879	52	19	,	,	PUNCT
ajbmeb-2879	52	20	and	and	CCONJ
ajbmeb-2879	52	21	reform	reform	NOUN
ajbmeb-2879	52	22	benchmarks	benchmark	NOUN
ajbmeb-2879	52	23	.	.	PUNCT
ajbmeb-2879	53	1	−	−	NOUN
ajbmeb-2879	53	2	comparative	comparative	ADJ
ajbmeb-2879	53	3	analysis	analysis	NOUN
ajbmeb-2879	53	4	:	:	PUNCT
ajbmeb-2879	53	5	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	53	6	’s	’s	PART
ajbmeb-2879	53	7	reform	reform	NOUN
ajbmeb-2879	53	8	efforts	effort	NOUN
ajbmeb-2879	53	9	were	be	AUX
ajbmeb-2879	53	10	compared	compare	VERB
ajbmeb-2879	53	11	with	with	ADP
ajbmeb-2879	53	12	those	those	PRON
ajbmeb-2879	53	13	of	of	ADP
ajbmeb-2879	53	14	similar	similar	ADJ
ajbmeb-2879	53	15	transition	transition	NOUN
ajbmeb-2879	53	16	economies	economy	NOUN
ajbmeb-2879	53	17	—	—	PUNCT
ajbmeb-2879	53	18	especially	especially	ADV
ajbmeb-2879	53	19	georgia	georgia	PROPN
ajbmeb-2879	53	20	,	,	PUNCT
ajbmeb-2879	53	21	kazakhstan	kazakhstan	PROPN
ajbmeb-2879	53	22	,	,	PUNCT
ajbmeb-2879	53	23	and	and	CCONJ
ajbmeb-2879	53	24	vietnam	vietnam	PROPN
ajbmeb-2879	53	25	—	—	PUNCT
ajbmeb-2879	53	26	to	to	PART
ajbmeb-2879	53	27	identify	identify	VERB
ajbmeb-2879	53	28	best	good	ADJ
ajbmeb-2879	53	29	practices	practice	NOUN
ajbmeb-2879	53	30	and	and	CCONJ
ajbmeb-2879	53	31	draw	draw	VERB
ajbmeb-2879	53	32	policy	policy	NOUN
ajbmeb-2879	53	33	-	-	PUNCT
ajbmeb-2879	53	34	relevant	relevant	ADJ
ajbmeb-2879	53	35	lessons	lesson	NOUN
ajbmeb-2879	53	36	.	.	PUNCT
ajbmeb-2879	54	1	−	−	NOUN
ajbmeb-2879	54	2	expert	expert	NOUN
ajbmeb-2879	54	3	interviews	interview	NOUN
ajbmeb-2879	54	4	(	(	PUNCT
ajbmeb-2879	54	5	if	if	SCONJ
ajbmeb-2879	54	6	conducted	conduct	VERB
ajbmeb-2879	54	7	hypothetically	hypothetically	ADV
ajbmeb-2879	54	8	or	or	CCONJ
ajbmeb-2879	54	9	planned	plan	VERB
ajbmeb-2879	54	10	):	):	PUNCT
ajbmeb-2879	54	11	interviews	interview	NOUN
ajbmeb-2879	54	12	with	with	ADP
ajbmeb-2879	54	13	economists	economist	NOUN
ajbmeb-2879	54	14	,	,	PUNCT
ajbmeb-2879	54	15	tax	tax	NOUN
ajbmeb-2879	54	16	professionals	professional	NOUN
ajbmeb-2879	54	17	,	,	PUNCT
ajbmeb-2879	54	18	and	and	CCONJ
ajbmeb-2879	54	19	government	government	NOUN
ajbmeb-2879	54	20	officials	official	NOUN
ajbmeb-2879	54	21	from	from	ADP
ajbmeb-2879	54	22	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	54	23	(	(	PUNCT
ajbmeb-2879	54	24	simulated	simulate	VERB
ajbmeb-2879	54	25	or	or	CCONJ
ajbmeb-2879	54	26	cited	cite	VERB
ajbmeb-2879	54	27	from	from	ADP
ajbmeb-2879	54	28	public	public	ADJ
ajbmeb-2879	54	29	statements	statement	NOUN
ajbmeb-2879	54	30	)	)	PUNCT
ajbmeb-2879	54	31	were	be	AUX
ajbmeb-2879	54	32	incorporated	incorporate	VERB
ajbmeb-2879	54	33	to	to	PART
ajbmeb-2879	54	34	provide	provide	VERB
ajbmeb-2879	54	35	contextual	contextual	ADJ
ajbmeb-2879	54	36	insights	insight	NOUN
ajbmeb-2879	54	37	.	.	PUNCT
ajbmeb-2879	55	1	−	−	PROPN
ajbmeb-2879	55	2	content	content	NOUN
ajbmeb-2879	55	3	review	review	NOUN
ajbmeb-2879	55	4	of	of	ADP
ajbmeb-2879	55	5	academic	academic	ADJ
ajbmeb-2879	55	6	literature	literature	NOUN
ajbmeb-2879	55	7	:	:	PUNCT
ajbmeb-2879	55	8	peer	peer	NOUN
ajbmeb-2879	55	9	-	-	PUNCT
ajbmeb-2879	55	10	reviewed	review	VERB
ajbmeb-2879	55	11	journals	journal	NOUN
ajbmeb-2879	55	12	and	and	CCONJ
ajbmeb-2879	55	13	institutional	institutional	ADJ
ajbmeb-2879	55	14	reports	report	NOUN
ajbmeb-2879	55	15	were	be	AUX
ajbmeb-2879	55	16	reviewed	review	VERB
ajbmeb-2879	55	17	to	to	PART
ajbmeb-2879	55	18	build	build	VERB
ajbmeb-2879	55	19	the	the	DET
ajbmeb-2879	55	20	theoretical	theoretical	ADJ
ajbmeb-2879	55	21	framework	framework	NOUN
ajbmeb-2879	55	22	and	and	CCONJ
ajbmeb-2879	55	23	to	to	PART
ajbmeb-2879	55	24	understand	understand	VERB
ajbmeb-2879	55	25	the	the	DET
ajbmeb-2879	55	26	role	role	NOUN
ajbmeb-2879	55	27	of	of	ADP
ajbmeb-2879	55	28	taxation	taxation	NOUN
ajbmeb-2879	55	29	in	in	ADP
ajbmeb-2879	55	30	development	development	NOUN
ajbmeb-2879	55	31	and	and	CCONJ
ajbmeb-2879	55	32	state	state	NOUN
ajbmeb-2879	55	33	-	-	PUNCT
ajbmeb-2879	55	34	building	building	NOUN
ajbmeb-2879	55	35	.	.	PUNCT
ajbmeb-2879	56	1	the	the	DET
ajbmeb-2879	56	2	triangulation	triangulation	NOUN
ajbmeb-2879	56	3	of	of	ADP
ajbmeb-2879	56	4	these	these	DET
ajbmeb-2879	56	5	sources	source	NOUN
ajbmeb-2879	56	6	ensures	ensure	VERB
ajbmeb-2879	56	7	the	the	DET
ajbmeb-2879	56	8	reliability	reliability	NOUN
ajbmeb-2879	56	9	of	of	ADP
ajbmeb-2879	56	10	findings	finding	NOUN
ajbmeb-2879	56	11	and	and	CCONJ
ajbmeb-2879	56	12	provides	provide	VERB
ajbmeb-2879	56	13	a	a	DET
ajbmeb-2879	56	14	comprehensive	comprehensive	ADJ
ajbmeb-2879	56	15	understanding	understanding	NOUN
ajbmeb-2879	56	16	of	of	ADP
ajbmeb-2879	56	17	the	the	DET
ajbmeb-2879	56	18	evolving	evolve	VERB
ajbmeb-2879	56	19	fiscal	fiscal	ADJ
ajbmeb-2879	56	20	landscape	landscape	NOUN
ajbmeb-2879	56	21	in	in	ADP
ajbmeb-2879	56	22	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	56	23	.	.	PUNCT
ajbmeb-2879	57	1	american	american	PROPN
ajbmeb-2879	57	2	journal	journal	PROPN
ajbmeb-2879	57	3	of	of	ADP
ajbmeb-2879	57	4	business	business	NOUN
ajbmeb-2879	57	5	management	management	NOUN
ajbmeb-2879	57	6	,	,	PUNCT
ajbmeb-2879	57	7	economics	economic	NOUN
ajbmeb-2879	57	8	and	and	CCONJ
ajbmeb-2879	57	9	banking	banking	NOUN
ajbmeb-2879	57	10	volume	volume	NOUN
ajbmeb-2879	57	11	35	35	NUM
ajbmeb-2879	57	12	april	april	PROPN
ajbmeb-2879	57	13	2025	2025	NUM
ajbmeb-2879	57	14	p	p	NOUN
ajbmeb-2879	57	15	a	a	DET
ajbmeb-2879	57	16	g	g	NOUN
ajbmeb-2879	57	17	e	e	PROPN
ajbmeb-2879	57	18	|	|	ADV
ajbmeb-2879	57	19	119	119	NUM
ajbmeb-2879	57	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2879	57	21	results	result	VERB
ajbmeb-2879	57	22	the	the	DET
ajbmeb-2879	57	23	analysis	analysis	NOUN
ajbmeb-2879	57	24	reveals	reveal	VERB
ajbmeb-2879	57	25	several	several	ADJ
ajbmeb-2879	57	26	key	key	ADJ
ajbmeb-2879	57	27	findings	finding	NOUN
ajbmeb-2879	57	28	about	about	ADP
ajbmeb-2879	57	29	the	the	DET
ajbmeb-2879	57	30	status	status	NOUN
ajbmeb-2879	57	31	and	and	CCONJ
ajbmeb-2879	57	32	impact	impact	NOUN
ajbmeb-2879	57	33	of	of	ADP
ajbmeb-2879	57	34	tax	tax	NOUN
ajbmeb-2879	57	35	policy	policy	NOUN
ajbmeb-2879	57	36	reforms	reform	NOUN
ajbmeb-2879	57	37	in	in	ADP
ajbmeb-2879	57	38	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	57	39	:	:	PUNCT
ajbmeb-2879	57	40	improved	improve	VERB
ajbmeb-2879	57	41	tax	tax	NOUN
ajbmeb-2879	57	42	transparency	transparency	NOUN
ajbmeb-2879	57	43	and	and	CCONJ
ajbmeb-2879	57	44	simplification	simplification	NOUN
ajbmeb-2879	57	45	:	:	PUNCT
ajbmeb-2879	57	46	since	since	SCONJ
ajbmeb-2879	57	47	2018	2018	NUM
ajbmeb-2879	57	48	,	,	PUNCT
ajbmeb-2879	57	49	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	57	50	has	have	AUX
ajbmeb-2879	57	51	made	make	VERB
ajbmeb-2879	57	52	substantial	substantial	ADJ
ajbmeb-2879	57	53	progress	progress	NOUN
ajbmeb-2879	57	54	in	in	ADP
ajbmeb-2879	57	55	simplifying	simplify	VERB
ajbmeb-2879	57	56	tax	tax	NOUN
ajbmeb-2879	57	57	structures	structure	NOUN
ajbmeb-2879	57	58	.	.	PUNCT
ajbmeb-2879	58	1	the	the	DET
ajbmeb-2879	58	2	number	number	NOUN
ajbmeb-2879	58	3	of	of	ADP
ajbmeb-2879	58	4	tax	tax	NOUN
ajbmeb-2879	58	5	types	type	NOUN
ajbmeb-2879	58	6	has	have	AUX
ajbmeb-2879	58	7	been	be	AUX
ajbmeb-2879	58	8	reduced	reduce	VERB
ajbmeb-2879	58	9	,	,	PUNCT
ajbmeb-2879	58	10	personal	personal	ADJ
ajbmeb-2879	58	11	income	income	NOUN
ajbmeb-2879	58	12	tax	tax	NOUN
ajbmeb-2879	58	13	has	have	AUX
ajbmeb-2879	58	14	been	be	AUX
ajbmeb-2879	58	15	unified	unify	VERB
ajbmeb-2879	58	16	into	into	ADP
ajbmeb-2879	58	17	a	a	DET
ajbmeb-2879	58	18	flat	flat	ADJ
ajbmeb-2879	58	19	rate	rate	NOUN
ajbmeb-2879	58	20	(	(	PUNCT
ajbmeb-2879	58	21	12	12	NUM
ajbmeb-2879	58	22	%	%	NOUN
ajbmeb-2879	58	23	)	)	PUNCT
ajbmeb-2879	58	24	,	,	PUNCT
ajbmeb-2879	58	25	and	and	CCONJ
ajbmeb-2879	58	26	the	the	DET
ajbmeb-2879	58	27	corporate	corporate	ADJ
ajbmeb-2879	58	28	income	income	NOUN
ajbmeb-2879	58	29	tax	tax	NOUN
ajbmeb-2879	58	30	rate	rate	NOUN
ajbmeb-2879	58	31	has	have	AUX
ajbmeb-2879	58	32	been	be	AUX
ajbmeb-2879	58	33	lowered	lower	VERB
ajbmeb-2879	58	34	from	from	ADP
ajbmeb-2879	58	35	14	14	NUM
ajbmeb-2879	58	36	%	%	NOUN
ajbmeb-2879	58	37	to	to	PART
ajbmeb-2879	58	38	12	12	NUM
ajbmeb-2879	58	39	%	%	NOUN
ajbmeb-2879	58	40	.	.	PUNCT
ajbmeb-2879	59	1	digital	digital	ADJ
ajbmeb-2879	59	2	transformation	transformation	NOUN
ajbmeb-2879	59	3	of	of	ADP
ajbmeb-2879	59	4	tax	tax	NOUN
ajbmeb-2879	59	5	administration	administration	NOUN
ajbmeb-2879	59	6	:	:	PUNCT
ajbmeb-2879	59	7	the	the	DET
ajbmeb-2879	59	8	introduction	introduction	NOUN
ajbmeb-2879	59	9	of	of	ADP
ajbmeb-2879	59	10	e	e	NOUN
ajbmeb-2879	59	11	-	-	NOUN
ajbmeb-2879	59	12	tax	tax	NOUN
ajbmeb-2879	59	13	services	service	NOUN
ajbmeb-2879	59	14	—	—	PUNCT
ajbmeb-2879	59	15	such	such	ADJ
ajbmeb-2879	59	16	as	as	ADP
ajbmeb-2879	59	17	the	the	DET
ajbmeb-2879	59	18	my.soliq.uz	my.soliq.uz	NOUN
ajbmeb-2879	59	19	platform	platform	NOUN
ajbmeb-2879	59	20	and	and	CCONJ
ajbmeb-2879	59	21	electronic	electronic	ADJ
ajbmeb-2879	59	22	vat	vat	NOUN
ajbmeb-2879	59	23	invoicing	invoicing	NOUN
ajbmeb-2879	59	24	—	—	PUNCT
ajbmeb-2879	59	25	has	have	AUX
ajbmeb-2879	59	26	contributed	contribute	VERB
ajbmeb-2879	59	27	to	to	ADP
ajbmeb-2879	59	28	improved	improved	ADJ
ajbmeb-2879	59	29	compliance	compliance	NOUN
ajbmeb-2879	59	30	and	and	CCONJ
ajbmeb-2879	59	31	reduced	reduce	VERB
ajbmeb-2879	59	32	opportunities	opportunity	NOUN
ajbmeb-2879	59	33	for	for	ADP
ajbmeb-2879	59	34	tax	tax	NOUN
ajbmeb-2879	59	35	evasion	evasion	NOUN
ajbmeb-2879	59	36	.	.	PUNCT
ajbmeb-2879	60	1	increased	increase	VERB
ajbmeb-2879	60	2	revenue	revenue	NOUN
ajbmeb-2879	60	3	mobilization	mobilization	NOUN
ajbmeb-2879	60	4	:	:	PUNCT
ajbmeb-2879	60	5	tax	tax	NOUN
ajbmeb-2879	60	6	revenue	revenue	NOUN
ajbmeb-2879	60	7	as	as	ADP
ajbmeb-2879	60	8	a	a	DET
ajbmeb-2879	60	9	share	share	NOUN
ajbmeb-2879	60	10	of	of	ADP
ajbmeb-2879	60	11	gdp	gdp	NOUN
ajbmeb-2879	60	12	increased	increase	VERB
ajbmeb-2879	60	13	modestly	modestly	ADV
ajbmeb-2879	60	14	,	,	PUNCT
ajbmeb-2879	60	15	from	from	ADP
ajbmeb-2879	60	16	21.6	21.6	NUM
ajbmeb-2879	60	17	%	%	NOUN
ajbmeb-2879	60	18	in	in	ADP
ajbmeb-2879	60	19	2017	2017	NUM
ajbmeb-2879	60	20	to	to	PART
ajbmeb-2879	60	21	23.2	23.2	NUM
ajbmeb-2879	60	22	%	%	NOUN
ajbmeb-2879	60	23	in	in	ADP
ajbmeb-2879	60	24	2023	2023	NUM
ajbmeb-2879	60	25	(	(	PUNCT
ajbmeb-2879	60	26	world	world	PROPN
ajbmeb-2879	60	27	bank	bank	PROPN
ajbmeb-2879	60	28	,	,	PUNCT
ajbmeb-2879	60	29	2024	2024	NUM
ajbmeb-2879	60	30	)	)	PUNCT
ajbmeb-2879	60	31	,	,	PUNCT
ajbmeb-2879	60	32	reflecting	reflect	VERB
ajbmeb-2879	60	33	enhanced	enhanced	ADJ
ajbmeb-2879	60	34	collection	collection	NOUN
ajbmeb-2879	60	35	efficiency	efficiency	NOUN
ajbmeb-2879	60	36	despite	despite	SCONJ
ajbmeb-2879	60	37	lower	low	ADJ
ajbmeb-2879	60	38	rates	rate	NOUN
ajbmeb-2879	60	39	.	.	PUNCT
ajbmeb-2879	61	1	persistent	persistent	ADJ
ajbmeb-2879	61	2	informality	informality	NOUN
ajbmeb-2879	61	3	:	:	PUNCT
ajbmeb-2879	61	4	despite	despite	SCONJ
ajbmeb-2879	61	5	reforms	reform	NOUN
ajbmeb-2879	61	6	,	,	PUNCT
ajbmeb-2879	61	7	the	the	DET
ajbmeb-2879	61	8	informal	informal	ADJ
ajbmeb-2879	61	9	sector	sector	NOUN
ajbmeb-2879	61	10	remains	remain	VERB
ajbmeb-2879	61	11	a	a	DET
ajbmeb-2879	61	12	significant	significant	ADJ
ajbmeb-2879	61	13	challenge	challenge	NOUN
ajbmeb-2879	61	14	.	.	PUNCT
ajbmeb-2879	62	1	according	accord	VERB
ajbmeb-2879	62	2	to	to	ADP
ajbmeb-2879	62	3	adb	adb	PROPN
ajbmeb-2879	62	4	(	(	PUNCT
ajbmeb-2879	62	5	2022	2022	NUM
ajbmeb-2879	62	6	)	)	PUNCT
ajbmeb-2879	62	7	,	,	PUNCT
ajbmeb-2879	62	8	up	up	ADP
ajbmeb-2879	62	9	to	to	PART
ajbmeb-2879	62	10	50	50	NUM
ajbmeb-2879	62	11	%	%	NOUN
ajbmeb-2879	62	12	of	of	ADP
ajbmeb-2879	62	13	employment	employment	NOUN
ajbmeb-2879	62	14	is	be	AUX
ajbmeb-2879	62	15	still	still	ADV
ajbmeb-2879	62	16	informal	informal	ADJ
ajbmeb-2879	62	17	,	,	PUNCT
ajbmeb-2879	62	18	limiting	limit	VERB
ajbmeb-2879	62	19	the	the	DET
ajbmeb-2879	62	20	full	full	ADJ
ajbmeb-2879	62	21	benefits	benefit	NOUN
ajbmeb-2879	62	22	of	of	ADP
ajbmeb-2879	62	23	the	the	DET
ajbmeb-2879	62	24	reformed	reform	VERB
ajbmeb-2879	62	25	tax	tax	NOUN
ajbmeb-2879	62	26	system	system	NOUN
ajbmeb-2879	62	27	.	.	PUNCT
ajbmeb-2879	63	1	uneven	uneven	ADJ
ajbmeb-2879	63	2	regional	regional	ADJ
ajbmeb-2879	63	3	implementation	implementation	NOUN
ajbmeb-2879	63	4	:	:	PUNCT
ajbmeb-2879	63	5	regional	regional	ADJ
ajbmeb-2879	63	6	disparities	disparity	NOUN
ajbmeb-2879	63	7	in	in	ADP
ajbmeb-2879	63	8	tax	tax	NOUN
ajbmeb-2879	63	9	administration	administration	NOUN
ajbmeb-2879	63	10	and	and	CCONJ
ajbmeb-2879	63	11	institutional	institutional	ADJ
ajbmeb-2879	63	12	capacity	capacity	NOUN
ajbmeb-2879	63	13	have	have	AUX
ajbmeb-2879	63	14	hindered	hinder	VERB
ajbmeb-2879	63	15	the	the	DET
ajbmeb-2879	63	16	uniform	uniform	ADJ
ajbmeb-2879	63	17	application	application	NOUN
ajbmeb-2879	63	18	of	of	ADP
ajbmeb-2879	63	19	reforms	reform	NOUN
ajbmeb-2879	63	20	,	,	PUNCT
ajbmeb-2879	63	21	particularly	particularly	ADV
ajbmeb-2879	63	22	in	in	ADP
ajbmeb-2879	63	23	rural	rural	ADJ
ajbmeb-2879	63	24	and	and	CCONJ
ajbmeb-2879	63	25	peripheral	peripheral	ADJ
ajbmeb-2879	63	26	areas	area	NOUN
ajbmeb-2879	63	27	.	.	PUNCT
ajbmeb-2879	64	1	investment	investment	NOUN
ajbmeb-2879	64	2	climate	climate	NOUN
ajbmeb-2879	64	3	improved	improve	VERB
ajbmeb-2879	64	4	,	,	PUNCT
ajbmeb-2879	64	5	but	but	CCONJ
ajbmeb-2879	64	6	tax	tax	NOUN
ajbmeb-2879	64	7	incentives	incentive	NOUN
ajbmeb-2879	64	8	remain	remain	VERB
ajbmeb-2879	64	9	fragmented	fragmented	ADJ
ajbmeb-2879	64	10	:	:	PUNCT
ajbmeb-2879	64	11	foreign	foreign	ADJ
ajbmeb-2879	64	12	direct	direct	ADJ
ajbmeb-2879	64	13	investment	investment	NOUN
ajbmeb-2879	64	14	(	(	PUNCT
ajbmeb-2879	64	15	fdi	fdi	NOUN
ajbmeb-2879	64	16	)	)	PUNCT
ajbmeb-2879	64	17	inflows	inflow	NOUN
ajbmeb-2879	64	18	have	have	AUX
ajbmeb-2879	64	19	increased	increase	VERB
ajbmeb-2879	64	20	following	follow	VERB
ajbmeb-2879	64	21	tax	tax	NOUN
ajbmeb-2879	64	22	reforms	reform	NOUN
ajbmeb-2879	64	23	,	,	PUNCT
ajbmeb-2879	64	24	but	but	CCONJ
ajbmeb-2879	64	25	inconsistent	inconsistent	ADJ
ajbmeb-2879	64	26	tax	tax	NOUN
ajbmeb-2879	64	27	incentive	incentive	NOUN
ajbmeb-2879	64	28	schemes	scheme	NOUN
ajbmeb-2879	64	29	—	—	PUNCT
ajbmeb-2879	64	30	often	often	ADV
ajbmeb-2879	64	31	granted	grant	VERB
ajbmeb-2879	64	32	on	on	ADP
ajbmeb-2879	64	33	a	a	DET
ajbmeb-2879	64	34	discretionary	discretionary	ADJ
ajbmeb-2879	64	35	basis	basis	NOUN
ajbmeb-2879	64	36	—	—	PUNCT
ajbmeb-2879	64	37	have	have	AUX
ajbmeb-2879	64	38	led	lead	VERB
ajbmeb-2879	64	39	to	to	ADP
ajbmeb-2879	64	40	inefficiencies	inefficiency	NOUN
ajbmeb-2879	64	41	and	and	CCONJ
ajbmeb-2879	64	42	created	create	VERB
ajbmeb-2879	64	43	unequal	unequal	ADJ
ajbmeb-2879	64	44	market	market	NOUN
ajbmeb-2879	64	45	conditions	condition	NOUN
ajbmeb-2879	64	46	.	.	PUNCT
ajbmeb-2879	65	1	discussion	discussion	NOUN
ajbmeb-2879	65	2	the	the	DET
ajbmeb-2879	65	3	results	result	NOUN
ajbmeb-2879	65	4	underscore	underscore	VERB
ajbmeb-2879	65	5	the	the	DET
ajbmeb-2879	65	6	progress	progress	NOUN
ajbmeb-2879	65	7	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	65	8	has	have	AUX
ajbmeb-2879	65	9	made	make	VERB
ajbmeb-2879	65	10	in	in	ADP
ajbmeb-2879	65	11	building	build	VERB
ajbmeb-2879	65	12	a	a	DET
ajbmeb-2879	65	13	more	more	ADV
ajbmeb-2879	65	14	modern	modern	ADJ
ajbmeb-2879	65	15	,	,	PUNCT
ajbmeb-2879	65	16	transparent	transparent	ADJ
ajbmeb-2879	65	17	,	,	PUNCT
ajbmeb-2879	65	18	and	and	CCONJ
ajbmeb-2879	65	19	growth	growth	NOUN
ajbmeb-2879	65	20	-	-	PUNCT
ajbmeb-2879	65	21	oriented	orient	VERB
ajbmeb-2879	65	22	tax	tax	NOUN
ajbmeb-2879	65	23	system	system	NOUN
ajbmeb-2879	65	24	.	.	PUNCT
ajbmeb-2879	66	1	the	the	DET
ajbmeb-2879	66	2	adoption	adoption	NOUN
ajbmeb-2879	66	3	of	of	ADP
ajbmeb-2879	66	4	digital	digital	ADJ
ajbmeb-2879	66	5	technologies	technology	NOUN
ajbmeb-2879	66	6	,	,	PUNCT
ajbmeb-2879	66	7	simplification	simplification	NOUN
ajbmeb-2879	66	8	of	of	ADP
ajbmeb-2879	66	9	tax	tax	NOUN
ajbmeb-2879	66	10	codes	code	NOUN
ajbmeb-2879	66	11	,	,	PUNCT
ajbmeb-2879	66	12	and	and	CCONJ
ajbmeb-2879	66	13	reduction	reduction	NOUN
ajbmeb-2879	66	14	of	of	ADP
ajbmeb-2879	66	15	administrative	administrative	ADJ
ajbmeb-2879	66	16	burdens	burden	NOUN
ajbmeb-2879	66	17	have	have	AUX
ajbmeb-2879	66	18	created	create	VERB
ajbmeb-2879	66	19	a	a	DET
ajbmeb-2879	66	20	more	more	ADV
ajbmeb-2879	66	21	favorable	favorable	ADJ
ajbmeb-2879	66	22	environment	environment	NOUN
ajbmeb-2879	66	23	for	for	ADP
ajbmeb-2879	66	24	businesses	business	NOUN
ajbmeb-2879	66	25	and	and	CCONJ
ajbmeb-2879	66	26	citizens	citizen	NOUN
ajbmeb-2879	66	27	alike	alike	ADV
ajbmeb-2879	66	28	.	.	PUNCT
ajbmeb-2879	67	1	these	these	DET
ajbmeb-2879	67	2	developments	development	NOUN
ajbmeb-2879	67	3	are	be	AUX
ajbmeb-2879	67	4	consistent	consistent	ADJ
ajbmeb-2879	67	5	with	with	ADP
ajbmeb-2879	67	6	international	international	ADJ
ajbmeb-2879	67	7	best	good	ADJ
ajbmeb-2879	67	8	practices	practice	NOUN
ajbmeb-2879	67	9	,	,	PUNCT
ajbmeb-2879	67	10	particularly	particularly	ADV
ajbmeb-2879	67	11	those	those	PRON
ajbmeb-2879	67	12	observed	observe	VERB
ajbmeb-2879	67	13	in	in	ADP
ajbmeb-2879	67	14	countries	country	NOUN
ajbmeb-2879	67	15	like	like	ADP
ajbmeb-2879	67	16	georgia	georgia	PROPN
ajbmeb-2879	67	17	and	and	CCONJ
ajbmeb-2879	67	18	estonia	estonia	PROPN
ajbmeb-2879	67	19	,	,	PUNCT
ajbmeb-2879	67	20	where	where	SCONJ
ajbmeb-2879	67	21	tax	tax	NOUN
ajbmeb-2879	67	22	reform	reform	NOUN
ajbmeb-2879	67	23	catalyzed	catalyze	VERB
ajbmeb-2879	67	24	broader	broad	ADJ
ajbmeb-2879	67	25	economic	economic	ADJ
ajbmeb-2879	67	26	modernization	modernization	NOUN
ajbmeb-2879	67	27	.	.	PUNCT
ajbmeb-2879	68	1	however	however	ADV
ajbmeb-2879	68	2	,	,	PUNCT
ajbmeb-2879	68	3	the	the	DET
ajbmeb-2879	68	4	persistence	persistence	NOUN
ajbmeb-2879	68	5	of	of	ADP
ajbmeb-2879	68	6	informality	informality	NOUN
ajbmeb-2879	68	7	signals	signal	NOUN
ajbmeb-2879	68	8	that	that	SCONJ
ajbmeb-2879	68	9	reforms	reform	NOUN
ajbmeb-2879	68	10	must	must	AUX
ajbmeb-2879	68	11	go	go	VERB
ajbmeb-2879	68	12	beyond	beyond	ADP
ajbmeb-2879	68	13	administrative	administrative	ADJ
ajbmeb-2879	68	14	measures	measure	NOUN
ajbmeb-2879	68	15	to	to	PART
ajbmeb-2879	68	16	address	address	VERB
ajbmeb-2879	68	17	deeper	deep	ADJ
ajbmeb-2879	68	18	socio	socio	NOUN
ajbmeb-2879	68	19	-	-	PUNCT
ajbmeb-2879	68	20	economic	economic	ADJ
ajbmeb-2879	68	21	issues	issue	NOUN
ajbmeb-2879	68	22	.	.	PUNCT
ajbmeb-2879	69	1	as	as	ADP
ajbmeb-2879	69	2	torgler	torgler	ADJ
ajbmeb-2879	69	3	(	(	PUNCT
ajbmeb-2879	69	4	2007	2007	NUM
ajbmeb-2879	69	5	)	)	PUNCT
ajbmeb-2879	69	6	and	and	CCONJ
ajbmeb-2879	69	7	schneider	schneider	PROPN
ajbmeb-2879	69	8	&	&	CCONJ
ajbmeb-2879	69	9	enste	enste	PROPN
ajbmeb-2879	69	10	(	(	PUNCT
ajbmeb-2879	69	11	2000	2000	NUM
ajbmeb-2879	69	12	)	)	PUNCT
ajbmeb-2879	69	13	argue	argue	PROPN
ajbmeb-2879	69	14	,	,	PUNCT
ajbmeb-2879	69	15	informality	informality	NOUN
ajbmeb-2879	69	16	is	be	AUX
ajbmeb-2879	69	17	not	not	PART
ajbmeb-2879	69	18	merely	merely	ADV
ajbmeb-2879	69	19	a	a	DET
ajbmeb-2879	69	20	regulatory	regulatory	ADJ
ajbmeb-2879	69	21	issue	issue	NOUN
ajbmeb-2879	69	22	but	but	CCONJ
ajbmeb-2879	69	23	also	also	ADV
ajbmeb-2879	69	24	a	a	DET
ajbmeb-2879	69	25	reflection	reflection	NOUN
ajbmeb-2879	69	26	of	of	ADP
ajbmeb-2879	69	27	limited	limited	ADJ
ajbmeb-2879	69	28	trust	trust	NOUN
ajbmeb-2879	69	29	in	in	ADP
ajbmeb-2879	69	30	institutions	institution	NOUN
ajbmeb-2879	69	31	,	,	PUNCT
ajbmeb-2879	69	32	lack	lack	NOUN
ajbmeb-2879	69	33	of	of	ADP
ajbmeb-2879	69	34	public	public	ADJ
ajbmeb-2879	69	35	service	service	NOUN
ajbmeb-2879	69	36	delivery	delivery	NOUN
ajbmeb-2879	69	37	,	,	PUNCT
ajbmeb-2879	69	38	and	and	CCONJ
ajbmeb-2879	69	39	weak	weak	ADJ
ajbmeb-2879	69	40	enforcement	enforcement	NOUN
ajbmeb-2879	69	41	.	.	PUNCT
ajbmeb-2879	70	1	therefore	therefore	ADV
ajbmeb-2879	70	2	,	,	PUNCT
ajbmeb-2879	70	3	increasing	increase	VERB
ajbmeb-2879	70	4	tax	tax	NOUN
ajbmeb-2879	70	5	morale	morale	NOUN
ajbmeb-2879	70	6	and	and	CCONJ
ajbmeb-2879	70	7	strengthening	strengthen	VERB
ajbmeb-2879	70	8	the	the	DET
ajbmeb-2879	70	9	social	social	ADJ
ajbmeb-2879	70	10	contract	contract	NOUN
ajbmeb-2879	70	11	between	between	ADP
ajbmeb-2879	70	12	the	the	DET
ajbmeb-2879	70	13	state	state	NOUN
ajbmeb-2879	70	14	and	and	CCONJ
ajbmeb-2879	70	15	citizens	citizen	NOUN
ajbmeb-2879	70	16	remain	remain	VERB
ajbmeb-2879	70	17	crucial	crucial	ADJ
ajbmeb-2879	70	18	.	.	PUNCT
ajbmeb-2879	71	1	another	another	DET
ajbmeb-2879	71	2	concern	concern	NOUN
ajbmeb-2879	71	3	is	be	AUX
ajbmeb-2879	71	4	the	the	DET
ajbmeb-2879	71	5	rationalization	rationalization	NOUN
ajbmeb-2879	71	6	of	of	ADP
ajbmeb-2879	71	7	tax	tax	NOUN
ajbmeb-2879	71	8	incentives	incentive	NOUN
ajbmeb-2879	71	9	.	.	PUNCT
ajbmeb-2879	72	1	while	while	SCONJ
ajbmeb-2879	72	2	incentives	incentive	NOUN
ajbmeb-2879	72	3	can	can	AUX
ajbmeb-2879	72	4	stimulate	stimulate	VERB
ajbmeb-2879	72	5	investment	investment	NOUN
ajbmeb-2879	72	6	,	,	PUNCT
ajbmeb-2879	72	7	excessive	excessive	ADJ
ajbmeb-2879	72	8	or	or	CCONJ
ajbmeb-2879	72	9	non	non	ADJ
ajbmeb-2879	72	10	-	-	ADJ
ajbmeb-2879	72	11	transparent	transparent	ADJ
ajbmeb-2879	72	12	exemptions	exemption	NOUN
ajbmeb-2879	72	13	—	—	PUNCT
ajbmeb-2879	72	14	without	without	ADP
ajbmeb-2879	72	15	a	a	DET
ajbmeb-2879	72	16	cost	cost	NOUN
ajbmeb-2879	72	17	-	-	PUNCT
ajbmeb-2879	72	18	benefit	benefit	NOUN
ajbmeb-2879	72	19	analysis	analysis	NOUN
ajbmeb-2879	72	20	—	—	PUNCT
ajbmeb-2879	72	21	may	may	AUX
ajbmeb-2879	72	22	erode	erode	VERB
ajbmeb-2879	72	23	the	the	DET
ajbmeb-2879	72	24	tax	tax	NOUN
ajbmeb-2879	72	25	base	base	NOUN
ajbmeb-2879	72	26	and	and	CCONJ
ajbmeb-2879	72	27	reduce	reduce	VERB
ajbmeb-2879	72	28	fiscal	fiscal	ADJ
ajbmeb-2879	72	29	space	space	NOUN
ajbmeb-2879	72	30	for	for	ADP
ajbmeb-2879	72	31	development	development	NOUN
ajbmeb-2879	72	32	spending	spending	NOUN
ajbmeb-2879	72	33	.	.	PUNCT
ajbmeb-2879	73	1	a	a	DET
ajbmeb-2879	73	2	rule	rule	NOUN
ajbmeb-2879	73	3	-	-	PUNCT
ajbmeb-2879	73	4	based	base	VERB
ajbmeb-2879	73	5	,	,	PUNCT
ajbmeb-2879	73	6	performance	performance	NOUN
ajbmeb-2879	73	7	-	-	PUNCT
ajbmeb-2879	73	8	linked	link	VERB
ajbmeb-2879	73	9	incentive	incentive	NOUN
ajbmeb-2879	73	10	framework	framework	NOUN
ajbmeb-2879	73	11	is	be	AUX
ajbmeb-2879	73	12	needed	need	VERB
ajbmeb-2879	73	13	to	to	PART
ajbmeb-2879	73	14	ensure	ensure	VERB
ajbmeb-2879	73	15	efficiency	efficiency	NOUN
ajbmeb-2879	73	16	and	and	CCONJ
ajbmeb-2879	73	17	accountability	accountability	NOUN
ajbmeb-2879	73	18	.	.	PUNCT
ajbmeb-2879	74	1	the	the	DET
ajbmeb-2879	74	2	uneven	uneven	ADJ
ajbmeb-2879	74	3	regional	regional	ADJ
ajbmeb-2879	74	4	implementation	implementation	NOUN
ajbmeb-2879	74	5	of	of	ADP
ajbmeb-2879	74	6	reforms	reform	NOUN
ajbmeb-2879	74	7	highlights	highlight	VERB
ajbmeb-2879	74	8	the	the	DET
ajbmeb-2879	74	9	importance	importance	NOUN
ajbmeb-2879	74	10	of	of	ADP
ajbmeb-2879	74	11	capacity	capacity	NOUN
ajbmeb-2879	74	12	-	-	PUNCT
ajbmeb-2879	74	13	building	building	NOUN
ajbmeb-2879	74	14	at	at	ADP
ajbmeb-2879	74	15	the	the	DET
ajbmeb-2879	74	16	local	local	ADJ
ajbmeb-2879	74	17	level	level	NOUN
ajbmeb-2879	74	18	.	.	PUNCT
ajbmeb-2879	75	1	investment	investment	NOUN
ajbmeb-2879	75	2	in	in	ADP
ajbmeb-2879	75	3	local	local	ADJ
ajbmeb-2879	75	4	tax	tax	NOUN
ajbmeb-2879	75	5	offices	office	NOUN
ajbmeb-2879	75	6	,	,	PUNCT
ajbmeb-2879	75	7	better	well	ADJ
ajbmeb-2879	75	8	training	training	NOUN
ajbmeb-2879	75	9	for	for	ADP
ajbmeb-2879	75	10	officials	official	NOUN
ajbmeb-2879	75	11	,	,	PUNCT
ajbmeb-2879	75	12	and	and	CCONJ
ajbmeb-2879	75	13	targeted	target	VERB
ajbmeb-2879	75	14	digital	digital	ADJ
ajbmeb-2879	75	15	infrastructure	infrastructure	NOUN
ajbmeb-2879	75	16	could	could	AUX
ajbmeb-2879	75	17	improve	improve	VERB
ajbmeb-2879	75	18	outcomes	outcome	NOUN
ajbmeb-2879	75	19	and	and	CCONJ
ajbmeb-2879	75	20	reduce	reduce	VERB
ajbmeb-2879	75	21	regional	regional	ADJ
ajbmeb-2879	75	22	disparities	disparity	NOUN
ajbmeb-2879	75	23	.	.	PUNCT
ajbmeb-2879	76	1	american	american	ADJ
ajbmeb-2879	76	2	journal	journal	PROPN
ajbmeb-2879	76	3	of	of	ADP
ajbmeb-2879	76	4	business	business	NOUN
ajbmeb-2879	76	5	management	management	NOUN
ajbmeb-2879	76	6	,	,	PUNCT
ajbmeb-2879	76	7	economics	economic	NOUN
ajbmeb-2879	76	8	and	and	CCONJ
ajbmeb-2879	76	9	banking	banking	NOUN
ajbmeb-2879	76	10	volume	volume	NOUN
ajbmeb-2879	76	11	35	35	NUM
ajbmeb-2879	76	12	april	april	PROPN
ajbmeb-2879	76	13	2025	2025	NUM
ajbmeb-2879	76	14	p	p	NOUN
ajbmeb-2879	76	15	a	a	DET
ajbmeb-2879	76	16	g	g	NOUN
ajbmeb-2879	76	17	e	e	NOUN
ajbmeb-2879	76	18	|	|	ADV
ajbmeb-2879	76	19	120	120	NUM
ajbmeb-2879	76	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2879	76	21	finally	finally	ADV
ajbmeb-2879	76	22	,	,	PUNCT
ajbmeb-2879	76	23	the	the	DET
ajbmeb-2879	76	24	reform	reform	NOUN
ajbmeb-2879	76	25	process	process	NOUN
ajbmeb-2879	76	26	must	must	AUX
ajbmeb-2879	76	27	remain	remain	VERB
ajbmeb-2879	76	28	adaptive	adaptive	ADJ
ajbmeb-2879	76	29	to	to	ADP
ajbmeb-2879	76	30	external	external	ADJ
ajbmeb-2879	76	31	shocks	shock	NOUN
ajbmeb-2879	76	32	and	and	CCONJ
ajbmeb-2879	76	33	macroeconomic	macroeconomic	ADJ
ajbmeb-2879	76	34	volatility	volatility	NOUN
ajbmeb-2879	76	35	.	.	PUNCT
ajbmeb-2879	77	1	as	as	ADP
ajbmeb-2879	77	2	global	global	ADJ
ajbmeb-2879	77	3	dynamics	dynamic	NOUN
ajbmeb-2879	77	4	shift	shift	NOUN
ajbmeb-2879	77	5	—	—	PUNCT
ajbmeb-2879	77	6	whether	whether	SCONJ
ajbmeb-2879	77	7	through	through	ADP
ajbmeb-2879	77	8	energy	energy	NOUN
ajbmeb-2879	77	9	transitions	transition	NOUN
ajbmeb-2879	77	10	,	,	PUNCT
ajbmeb-2879	77	11	technological	technological	ADJ
ajbmeb-2879	77	12	disruptions	disruption	NOUN
ajbmeb-2879	77	13	,	,	PUNCT
ajbmeb-2879	77	14	or	or	CCONJ
ajbmeb-2879	77	15	geopolitical	geopolitical	ADJ
ajbmeb-2879	77	16	instability	instability	NOUN
ajbmeb-2879	77	17	—	—	PUNCT
ajbmeb-2879	77	18	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	77	19	’s	’s	PART
ajbmeb-2879	77	20	tax	tax	NOUN
ajbmeb-2879	77	21	system	system	NOUN
ajbmeb-2879	77	22	should	should	AUX
ajbmeb-2879	77	23	be	be	AUX
ajbmeb-2879	77	24	resilient	resilient	ADJ
ajbmeb-2879	77	25	and	and	CCONJ
ajbmeb-2879	77	26	responsive	responsive	ADJ
ajbmeb-2879	77	27	.	.	PUNCT
ajbmeb-2879	78	1	conclusion	conclusion	NOUN
ajbmeb-2879	78	2	tax	tax	NOUN
ajbmeb-2879	78	3	policy	policy	NOUN
ajbmeb-2879	78	4	reform	reform	NOUN
ajbmeb-2879	78	5	is	be	AUX
ajbmeb-2879	78	6	a	a	DET
ajbmeb-2879	78	7	fundamental	fundamental	ADJ
ajbmeb-2879	78	8	pillar	pillar	NOUN
ajbmeb-2879	78	9	of	of	ADP
ajbmeb-2879	78	10	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	78	11	’s	’s	PART
ajbmeb-2879	78	12	broader	broad	ADJ
ajbmeb-2879	78	13	strategy	strategy	NOUN
ajbmeb-2879	78	14	for	for	ADP
ajbmeb-2879	78	15	sustainable	sustainable	ADJ
ajbmeb-2879	78	16	economic	economic	ADJ
ajbmeb-2879	78	17	development	development	NOUN
ajbmeb-2879	78	18	,	,	PUNCT
ajbmeb-2879	78	19	improved	improved	ADJ
ajbmeb-2879	78	20	governance	governance	NOUN
ajbmeb-2879	78	21	,	,	PUNCT
ajbmeb-2879	78	22	and	and	CCONJ
ajbmeb-2879	78	23	social	social	ADJ
ajbmeb-2879	78	24	equity	equity	NOUN
ajbmeb-2879	78	25	.	.	PUNCT
ajbmeb-2879	79	1	over	over	ADP
ajbmeb-2879	79	2	the	the	DET
ajbmeb-2879	79	3	past	past	ADJ
ajbmeb-2879	79	4	several	several	ADJ
ajbmeb-2879	79	5	years	year	NOUN
ajbmeb-2879	79	6	,	,	PUNCT
ajbmeb-2879	79	7	the	the	DET
ajbmeb-2879	79	8	country	country	NOUN
ajbmeb-2879	79	9	has	have	AUX
ajbmeb-2879	79	10	taken	take	VERB
ajbmeb-2879	79	11	significant	significant	ADJ
ajbmeb-2879	79	12	steps	step	NOUN
ajbmeb-2879	79	13	toward	toward	ADP
ajbmeb-2879	79	14	modernizing	modernize	VERB
ajbmeb-2879	79	15	its	its	PRON
ajbmeb-2879	79	16	tax	tax	NOUN
ajbmeb-2879	79	17	system	system	NOUN
ajbmeb-2879	79	18	,	,	PUNCT
ajbmeb-2879	79	19	with	with	ADP
ajbmeb-2879	79	20	notable	notable	ADJ
ajbmeb-2879	79	21	achievements	achievement	NOUN
ajbmeb-2879	79	22	in	in	ADP
ajbmeb-2879	79	23	simplification	simplification	NOUN
ajbmeb-2879	79	24	,	,	PUNCT
ajbmeb-2879	79	25	digitalization	digitalization	NOUN
ajbmeb-2879	79	26	,	,	PUNCT
ajbmeb-2879	79	27	and	and	CCONJ
ajbmeb-2879	79	28	revenue	revenue	NOUN
ajbmeb-2879	79	29	mobilization	mobilization	NOUN
ajbmeb-2879	79	30	.	.	PUNCT
ajbmeb-2879	80	1	the	the	DET
ajbmeb-2879	80	2	reduction	reduction	NOUN
ajbmeb-2879	80	3	of	of	ADP
ajbmeb-2879	80	4	tax	tax	NOUN
ajbmeb-2879	80	5	rates	rate	NOUN
ajbmeb-2879	80	6	,	,	PUNCT
ajbmeb-2879	80	7	the	the	DET
ajbmeb-2879	80	8	unification	unification	NOUN
ajbmeb-2879	80	9	of	of	ADP
ajbmeb-2879	80	10	personal	personal	ADJ
ajbmeb-2879	80	11	income	income	NOUN
ajbmeb-2879	80	12	tax	tax	NOUN
ajbmeb-2879	80	13	,	,	PUNCT
ajbmeb-2879	80	14	and	and	CCONJ
ajbmeb-2879	80	15	the	the	DET
ajbmeb-2879	80	16	expansion	expansion	NOUN
ajbmeb-2879	80	17	of	of	ADP
ajbmeb-2879	80	18	electronic	electronic	ADJ
ajbmeb-2879	80	19	tax	tax	NOUN
ajbmeb-2879	80	20	services	service	NOUN
ajbmeb-2879	80	21	have	have	AUX
ajbmeb-2879	80	22	contributed	contribute	VERB
ajbmeb-2879	80	23	to	to	ADP
ajbmeb-2879	80	24	greater	great	ADJ
ajbmeb-2879	80	25	transparency	transparency	NOUN
ajbmeb-2879	80	26	,	,	PUNCT
ajbmeb-2879	80	27	improved	improved	ADJ
ajbmeb-2879	80	28	compliance	compliance	NOUN
ajbmeb-2879	80	29	,	,	PUNCT
ajbmeb-2879	80	30	and	and	CCONJ
ajbmeb-2879	80	31	a	a	DET
ajbmeb-2879	80	32	more	more	ADV
ajbmeb-2879	80	33	favorable	favorable	ADJ
ajbmeb-2879	80	34	business	business	NOUN
ajbmeb-2879	80	35	climate	climate	NOUN
ajbmeb-2879	80	36	.	.	PUNCT
ajbmeb-2879	81	1	however	however	ADV
ajbmeb-2879	81	2	,	,	PUNCT
ajbmeb-2879	81	3	this	this	DET
ajbmeb-2879	81	4	study	study	NOUN
ajbmeb-2879	81	5	also	also	ADV
ajbmeb-2879	81	6	highlights	highlight	VERB
ajbmeb-2879	81	7	persistent	persistent	ADJ
ajbmeb-2879	81	8	challenges	challenge	NOUN
ajbmeb-2879	81	9	that	that	PRON
ajbmeb-2879	81	10	must	must	AUX
ajbmeb-2879	81	11	be	be	AUX
ajbmeb-2879	81	12	addressed	address	VERB
ajbmeb-2879	81	13	to	to	PART
ajbmeb-2879	81	14	fully	fully	ADV
ajbmeb-2879	81	15	realize	realize	VERB
ajbmeb-2879	81	16	the	the	DET
ajbmeb-2879	81	17	goals	goal	NOUN
ajbmeb-2879	81	18	of	of	ADP
ajbmeb-2879	81	19	fiscal	fiscal	ADJ
ajbmeb-2879	81	20	sustainability	sustainability	NOUN
ajbmeb-2879	81	21	and	and	CCONJ
ajbmeb-2879	81	22	inclusive	inclusive	ADJ
ajbmeb-2879	81	23	growth	growth	NOUN
ajbmeb-2879	81	24	.	.	PUNCT
ajbmeb-2879	82	1	chief	chief	NOUN
ajbmeb-2879	82	2	among	among	ADP
ajbmeb-2879	82	3	these	these	PRON
ajbmeb-2879	82	4	are	be	AUX
ajbmeb-2879	82	5	the	the	DET
ajbmeb-2879	82	6	widespread	widespread	ADJ
ajbmeb-2879	82	7	informality	informality	NOUN
ajbmeb-2879	82	8	in	in	ADP
ajbmeb-2879	82	9	the	the	DET
ajbmeb-2879	82	10	economy	economy	NOUN
ajbmeb-2879	82	11	,	,	PUNCT
ajbmeb-2879	82	12	regional	regional	ADJ
ajbmeb-2879	82	13	disparities	disparity	NOUN
ajbmeb-2879	82	14	in	in	ADP
ajbmeb-2879	82	15	administrative	administrative	ADJ
ajbmeb-2879	82	16	capacity	capacity	NOUN
ajbmeb-2879	82	17	,	,	PUNCT
ajbmeb-2879	82	18	and	and	CCONJ
ajbmeb-2879	82	19	the	the	DET
ajbmeb-2879	82	20	inconsistent	inconsistent	ADJ
ajbmeb-2879	82	21	application	application	NOUN
ajbmeb-2879	82	22	of	of	ADP
ajbmeb-2879	82	23	tax	tax	NOUN
ajbmeb-2879	82	24	incentives	incentive	NOUN
ajbmeb-2879	82	25	.	.	PUNCT
ajbmeb-2879	83	1	these	these	DET
ajbmeb-2879	83	2	issues	issue	NOUN
ajbmeb-2879	83	3	suggest	suggest	VERB
ajbmeb-2879	83	4	that	that	SCONJ
ajbmeb-2879	83	5	tax	tax	NOUN
ajbmeb-2879	83	6	reform	reform	NOUN
ajbmeb-2879	83	7	can	can	AUX
ajbmeb-2879	83	8	not	not	PART
ajbmeb-2879	83	9	be	be	AUX
ajbmeb-2879	83	10	limited	limit	VERB
ajbmeb-2879	83	11	to	to	ADP
ajbmeb-2879	83	12	technical	technical	ADJ
ajbmeb-2879	83	13	adjustments	adjustment	NOUN
ajbmeb-2879	83	14	but	but	CCONJ
ajbmeb-2879	83	15	must	must	AUX
ajbmeb-2879	83	16	be	be	AUX
ajbmeb-2879	83	17	accompanied	accompany	VERB
ajbmeb-2879	83	18	by	by	ADP
ajbmeb-2879	83	19	broader	broad	ADJ
ajbmeb-2879	83	20	institutional	institutional	ADJ
ajbmeb-2879	83	21	strengthening	strengthening	NOUN
ajbmeb-2879	83	22	,	,	PUNCT
ajbmeb-2879	83	23	public	public	ADJ
ajbmeb-2879	83	24	sector	sector	NOUN
ajbmeb-2879	83	25	accountability	accountability	NOUN
ajbmeb-2879	83	26	,	,	PUNCT
ajbmeb-2879	83	27	and	and	CCONJ
ajbmeb-2879	83	28	increased	increase	VERB
ajbmeb-2879	83	29	trust	trust	NOUN
ajbmeb-2879	83	30	between	between	ADP
ajbmeb-2879	83	31	the	the	DET
ajbmeb-2879	83	32	state	state	NOUN
ajbmeb-2879	83	33	and	and	CCONJ
ajbmeb-2879	83	34	its	its	PRON
ajbmeb-2879	83	35	citizens	citizen	NOUN
ajbmeb-2879	83	36	.	.	PUNCT
ajbmeb-2879	84	1	moving	move	VERB
ajbmeb-2879	84	2	forward	forward	ADV
ajbmeb-2879	84	3	,	,	PUNCT
ajbmeb-2879	84	4	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	84	5	’s	’s	PART
ajbmeb-2879	84	6	tax	tax	NOUN
ajbmeb-2879	84	7	reform	reform	NOUN
ajbmeb-2879	84	8	agenda	agenda	NOUN
ajbmeb-2879	84	9	should	should	AUX
ajbmeb-2879	84	10	prioritize	prioritize	VERB
ajbmeb-2879	84	11	the	the	DET
ajbmeb-2879	84	12	rationalization	rationalization	NOUN
ajbmeb-2879	84	13	of	of	ADP
ajbmeb-2879	84	14	tax	tax	NOUN
ajbmeb-2879	84	15	incentives	incentive	NOUN
ajbmeb-2879	84	16	,	,	PUNCT
ajbmeb-2879	84	17	expansion	expansion	NOUN
ajbmeb-2879	84	18	of	of	ADP
ajbmeb-2879	84	19	the	the	DET
ajbmeb-2879	84	20	tax	tax	NOUN
ajbmeb-2879	84	21	base	base	NOUN
ajbmeb-2879	84	22	through	through	ADP
ajbmeb-2879	84	23	formalization	formalization	NOUN
ajbmeb-2879	84	24	,	,	PUNCT
ajbmeb-2879	84	25	and	and	CCONJ
ajbmeb-2879	84	26	greater	great	ADJ
ajbmeb-2879	84	27	investment	investment	NOUN
ajbmeb-2879	84	28	in	in	ADP
ajbmeb-2879	84	29	local	local	ADJ
ajbmeb-2879	84	30	tax	tax	NOUN
ajbmeb-2879	84	31	administration	administration	NOUN
ajbmeb-2879	84	32	.	.	PUNCT
ajbmeb-2879	85	1	policies	policy	NOUN
ajbmeb-2879	85	2	must	must	AUX
ajbmeb-2879	85	3	be	be	AUX
ajbmeb-2879	85	4	grounded	ground	VERB
ajbmeb-2879	85	5	in	in	ADP
ajbmeb-2879	85	6	evidence	evidence	NOUN
ajbmeb-2879	85	7	-	-	PUNCT
ajbmeb-2879	85	8	based	base	VERB
ajbmeb-2879	85	9	analysis	analysis	NOUN
ajbmeb-2879	85	10	and	and	CCONJ
ajbmeb-2879	85	11	aligned	align	VERB
ajbmeb-2879	85	12	with	with	ADP
ajbmeb-2879	85	13	international	international	ADJ
ajbmeb-2879	85	14	best	good	ADJ
ajbmeb-2879	85	15	practices	practice	NOUN
ajbmeb-2879	85	16	,	,	PUNCT
ajbmeb-2879	85	17	while	while	SCONJ
ajbmeb-2879	85	18	also	also	ADV
ajbmeb-2879	85	19	tailored	tailor	VERB
ajbmeb-2879	85	20	to	to	ADP
ajbmeb-2879	85	21	the	the	DET
ajbmeb-2879	85	22	country	country	NOUN
ajbmeb-2879	85	23	’s	’s	PART
ajbmeb-2879	85	24	unique	unique	ADJ
ajbmeb-2879	85	25	economic	economic	ADJ
ajbmeb-2879	85	26	and	and	CCONJ
ajbmeb-2879	85	27	social	social	ADJ
ajbmeb-2879	85	28	context	context	NOUN
ajbmeb-2879	85	29	.	.	PUNCT
ajbmeb-2879	86	1	in	in	ADP
ajbmeb-2879	86	2	conclusion	conclusion	NOUN
ajbmeb-2879	86	3	,	,	PUNCT
ajbmeb-2879	86	4	a	a	DET
ajbmeb-2879	86	5	well	well	ADV
ajbmeb-2879	86	6	-	-	PUNCT
ajbmeb-2879	86	7	designed	design	VERB
ajbmeb-2879	86	8	,	,	PUNCT
ajbmeb-2879	86	9	transparent	transparent	ADJ
ajbmeb-2879	86	10	,	,	PUNCT
ajbmeb-2879	86	11	and	and	CCONJ
ajbmeb-2879	86	12	equitable	equitable	ADJ
ajbmeb-2879	86	13	tax	tax	NOUN
ajbmeb-2879	86	14	system	system	NOUN
ajbmeb-2879	86	15	is	be	AUX
ajbmeb-2879	86	16	not	not	PART
ajbmeb-2879	86	17	only	only	ADV
ajbmeb-2879	86	18	essential	essential	ADJ
ajbmeb-2879	86	19	for	for	ADP
ajbmeb-2879	86	20	financing	finance	VERB
ajbmeb-2879	86	21	public	public	ADJ
ajbmeb-2879	86	22	services	service	NOUN
ajbmeb-2879	86	23	but	but	CCONJ
ajbmeb-2879	86	24	also	also	ADV
ajbmeb-2879	86	25	for	for	ADP
ajbmeb-2879	86	26	reinforcing	reinforce	VERB
ajbmeb-2879	86	27	the	the	DET
ajbmeb-2879	86	28	foundations	foundation	NOUN
ajbmeb-2879	86	29	of	of	ADP
ajbmeb-2879	86	30	economic	economic	ADJ
ajbmeb-2879	86	31	resilience	resilience	NOUN
ajbmeb-2879	86	32	,	,	PUNCT
ajbmeb-2879	86	33	investor	investor	NOUN
ajbmeb-2879	86	34	confidence	confidence	NOUN
ajbmeb-2879	86	35	,	,	PUNCT
ajbmeb-2879	86	36	and	and	CCONJ
ajbmeb-2879	86	37	citizen	citizen	NOUN
ajbmeb-2879	86	38	engagement	engagement	NOUN
ajbmeb-2879	86	39	.	.	PUNCT
ajbmeb-2879	87	1	by	by	ADP
ajbmeb-2879	87	2	continuing	continue	VERB
ajbmeb-2879	87	3	its	its	PRON
ajbmeb-2879	87	4	commitment	commitment	NOUN
ajbmeb-2879	87	5	to	to	ADP
ajbmeb-2879	87	6	reform	reform	NOUN
ajbmeb-2879	87	7	,	,	PUNCT
ajbmeb-2879	87	8	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	87	9	can	can	AUX
ajbmeb-2879	87	10	build	build	VERB
ajbmeb-2879	87	11	a	a	DET
ajbmeb-2879	87	12	tax	tax	NOUN
ajbmeb-2879	87	13	policy	policy	NOUN
ajbmeb-2879	87	14	framework	framework	NOUN
ajbmeb-2879	87	15	that	that	PRON
ajbmeb-2879	87	16	supports	support	VERB
ajbmeb-2879	87	17	long	long	ADJ
ajbmeb-2879	87	18	-	-	PUNCT
ajbmeb-2879	87	19	term	term	NOUN
ajbmeb-2879	87	20	development	development	NOUN
ajbmeb-2879	87	21	and	and	CCONJ
ajbmeb-2879	87	22	enhances	enhance	VERB
ajbmeb-2879	87	23	the	the	DET
ajbmeb-2879	87	24	well	well	ADV
ajbmeb-2879	87	25	-	-	PUNCT
ajbmeb-2879	87	26	being	being	NOUN
ajbmeb-2879	87	27	of	of	ADP
ajbmeb-2879	87	28	all	all	PRON
ajbmeb-2879	87	29	its	its	PRON
ajbmeb-2879	87	30	citizens	citizen	NOUN
ajbmeb-2879	87	31	.	.	PUNCT
ajbmeb-2879	88	1	references	reference	NOUN
ajbmeb-2879	88	2	1	1	NUM
ajbmeb-2879	88	3	.	.	PUNCT
ajbmeb-2879	88	4	adb	adb	PROPN
ajbmeb-2879	88	5	.	.	PUNCT
ajbmeb-2879	89	1	(	(	PUNCT
ajbmeb-2879	89	2	2022	2022	NUM
ajbmeb-2879	89	3	)	)	PUNCT
ajbmeb-2879	89	4	.	.	PUNCT
ajbmeb-2879	90	1	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	90	2	:	:	PUNCT
ajbmeb-2879	90	3	country	country	NOUN
ajbmeb-2879	90	4	partnership	partnership	NOUN
ajbmeb-2879	90	5	strategy	strategy	NOUN
ajbmeb-2879	90	6	2022–2026	2022–2026	PROPN
ajbmeb-2879	90	7	.	.	PUNCT
ajbmeb-2879	91	1	asian	asian	PROPN
ajbmeb-2879	91	2	development	development	PROPN
ajbmeb-2879	91	3	bank	bank	PROPN
ajbmeb-2879	91	4	.	.	PUNCT
ajbmeb-2879	92	1	2	2	X
ajbmeb-2879	92	2	.	.	X
ajbmeb-2879	92	3	bird	bird	NOUN
ajbmeb-2879	92	4	,	,	PUNCT
ajbmeb-2879	92	5	r.	r.	PROPN
ajbmeb-2879	92	6	m.	m.	PROPN
ajbmeb-2879	92	7	,	,	PUNCT
ajbmeb-2879	92	8	&	&	CCONJ
ajbmeb-2879	92	9	zolt	zolt	PROPN
ajbmeb-2879	92	10	,	,	PUNCT
ajbmeb-2879	92	11	e.	e.	PROPN
ajbmeb-2879	92	12	m.	m.	PROPN
ajbmeb-2879	92	13	(	(	PUNCT
ajbmeb-2879	92	14	2005	2005	NUM
ajbmeb-2879	92	15	)	)	PUNCT
ajbmeb-2879	92	16	.	.	PUNCT
ajbmeb-2879	93	1	redistribution	redistribution	NOUN
ajbmeb-2879	93	2	via	via	ADP
ajbmeb-2879	93	3	taxation	taxation	NOUN
ajbmeb-2879	93	4	:	:	PUNCT
ajbmeb-2879	93	5	the	the	DET
ajbmeb-2879	93	6	limited	limited	ADJ
ajbmeb-2879	93	7	role	role	NOUN
ajbmeb-2879	93	8	of	of	ADP
ajbmeb-2879	93	9	the	the	DET
ajbmeb-2879	93	10	personal	personal	ADJ
ajbmeb-2879	93	11	income	income	NOUN
ajbmeb-2879	93	12	tax	tax	NOUN
ajbmeb-2879	93	13	in	in	ADP
ajbmeb-2879	93	14	developing	develop	VERB
ajbmeb-2879	93	15	countries	country	NOUN
ajbmeb-2879	93	16	.	.	PUNCT
ajbmeb-2879	94	1	ucla	ucla	PROPN
ajbmeb-2879	94	2	law	law	PROPN
ajbmeb-2879	94	3	review	review	PROPN
ajbmeb-2879	94	4	,	,	PUNCT
ajbmeb-2879	94	5	52(6	52(6	PROPN
ajbmeb-2879	94	6	)	)	PUNCT
ajbmeb-2879	94	7	,	,	PUNCT
ajbmeb-2879	94	8	1627–1695	1627–1695	NUM
ajbmeb-2879	94	9	.	.	PUNCT
ajbmeb-2879	95	1	3	3	X
ajbmeb-2879	95	2	.	.	X
ajbmeb-2879	95	3	fjeldstad	fjeldstad	NOUN
ajbmeb-2879	95	4	,	,	PUNCT
ajbmeb-2879	95	5	o.-h	o.-h	PROPN
ajbmeb-2879	95	6	.	.	PROPN
ajbmeb-2879	95	7	,	,	PUNCT
ajbmeb-2879	95	8	&	&	CCONJ
ajbmeb-2879	95	9	moore	moore	PROPN
ajbmeb-2879	95	10	,	,	PUNCT
ajbmeb-2879	95	11	m.	m.	NOUN
ajbmeb-2879	95	12	(	(	PUNCT
ajbmeb-2879	95	13	2008	2008	NUM
ajbmeb-2879	95	14	)	)	PUNCT
ajbmeb-2879	95	15	.	.	PUNCT
ajbmeb-2879	96	1	tax	tax	NOUN
ajbmeb-2879	96	2	reform	reform	NOUN
ajbmeb-2879	96	3	and	and	CCONJ
ajbmeb-2879	96	4	state	state	NOUN
ajbmeb-2879	96	5	-	-	PUNCT
ajbmeb-2879	96	6	building	building	NOUN
ajbmeb-2879	96	7	in	in	ADP
ajbmeb-2879	96	8	a	a	DET
ajbmeb-2879	96	9	globalized	globalized	ADJ
ajbmeb-2879	96	10	world	world	NOUN
ajbmeb-2879	96	11	.	.	PUNCT
ajbmeb-2879	97	1	in	in	ADP
ajbmeb-2879	97	2	d.	d.	PROPN
ajbmeb-2879	97	3	brautigam	brautigam	PROPN
ajbmeb-2879	97	4	,	,	PUNCT
ajbmeb-2879	97	5	o.-h	o.-h	PROPN
ajbmeb-2879	97	6	.	.	PUNCT
ajbmeb-2879	98	1	fjeldstad	fjeldstad	PROPN
ajbmeb-2879	98	2	,	,	PUNCT
ajbmeb-2879	98	3	&	&	CCONJ
ajbmeb-2879	98	4	m.	m.	PROPN
ajbmeb-2879	98	5	moore	moore	PROPN
ajbmeb-2879	98	6	(	(	PUNCT
ajbmeb-2879	98	7	eds	eds	PROPN
ajbmeb-2879	98	8	.	.	PUNCT
ajbmeb-2879	98	9	)	)	PUNCT
ajbmeb-2879	98	10	,	,	PUNCT
ajbmeb-2879	98	11	taxation	taxation	NOUN
ajbmeb-2879	98	12	and	and	CCONJ
ajbmeb-2879	98	13	state	state	NOUN
ajbmeb-2879	98	14	building	building	NOUN
ajbmeb-2879	98	15	in	in	ADP
ajbmeb-2879	98	16	developing	develop	VERB
ajbmeb-2879	98	17	countries	country	NOUN
ajbmeb-2879	98	18	(	(	PUNCT
ajbmeb-2879	98	19	pp	pp	ADJ
ajbmeb-2879	98	20	.	.	PUNCT
ajbmeb-2879	99	1	235–260	235–260	NUM
ajbmeb-2879	99	2	)	)	PUNCT
ajbmeb-2879	99	3	.	.	PUNCT
ajbmeb-2879	100	1	cambridge	cambridge	PROPN
ajbmeb-2879	100	2	university	university	PROPN
ajbmeb-2879	100	3	press	press	NOUN
ajbmeb-2879	100	4	.	.	PUNCT
ajbmeb-2879	101	1	4	4	X
ajbmeb-2879	101	2	.	.	X
ajbmeb-2879	101	3	international	international	ADJ
ajbmeb-2879	101	4	monetary	monetary	ADJ
ajbmeb-2879	101	5	fund	fund	NOUN
ajbmeb-2879	101	6	(	(	PUNCT
ajbmeb-2879	101	7	imf	imf	PROPN
ajbmeb-2879	101	8	)	)	PUNCT
ajbmeb-2879	101	9	.	.	PUNCT
ajbmeb-2879	102	1	(	(	PUNCT
ajbmeb-2879	102	2	2021	2021	NUM
ajbmeb-2879	102	3	)	)	PUNCT
ajbmeb-2879	102	4	.	.	PUNCT
ajbmeb-2879	103	1	republic	republic	NOUN
ajbmeb-2879	103	2	of	of	ADP
ajbmeb-2879	103	3	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	103	4	:	:	PUNCT
ajbmeb-2879	103	5	technical	technical	ADJ
ajbmeb-2879	103	6	assistance	assistance	NOUN
ajbmeb-2879	103	7	report	report	NOUN
ajbmeb-2879	103	8	—	—	PUNCT
ajbmeb-2879	103	9	tax	tax	NOUN
ajbmeb-2879	103	10	administration	administration	NOUN
ajbmeb-2879	103	11	diagnostic	diagnostic	ADJ
ajbmeb-2879	103	12	assessment	assessment	NOUN
ajbmeb-2879	103	13	tool	tool	NOUN
ajbmeb-2879	103	14	(	(	PUNCT
ajbmeb-2879	103	15	tadat	tadat	NOUN
ajbmeb-2879	103	16	)	)	PUNCT
ajbmeb-2879	103	17	.	.	PUNCT
ajbmeb-2879	104	1	5	5	X
ajbmeb-2879	104	2	.	.	X
ajbmeb-2879	104	3	keen	keen	ADJ
ajbmeb-2879	104	4	,	,	PUNCT
ajbmeb-2879	104	5	m.	m.	NOUN
ajbmeb-2879	104	6	,	,	PUNCT
ajbmeb-2879	104	7	&	&	CCONJ
ajbmeb-2879	104	8	simone	simone	PROPN
ajbmeb-2879	104	9	,	,	PUNCT
ajbmeb-2879	104	10	a.	a.	NOUN
ajbmeb-2879	104	11	(	(	PUNCT
ajbmeb-2879	104	12	2004	2004	NUM
ajbmeb-2879	104	13	)	)	PUNCT
ajbmeb-2879	104	14	.	.	PUNCT
ajbmeb-2879	105	1	is	be	AUX
ajbmeb-2879	105	2	tax	tax	NOUN
ajbmeb-2879	105	3	competition	competition	NOUN
ajbmeb-2879	105	4	harming	harm	VERB
ajbmeb-2879	105	5	developing	develop	VERB
ajbmeb-2879	105	6	countries	country	NOUN
ajbmeb-2879	105	7	?	?	PUNCT
ajbmeb-2879	106	1	imf	imf	PROPN
ajbmeb-2879	106	2	working	working	PROPN
ajbmeb-2879	106	3	paper	paper	PROPN
ajbmeb-2879	106	4	no	no	INTJ
ajbmeb-2879	106	5	.	.	PUNCT
ajbmeb-2879	107	1	04/184	04/184	NUM
ajbmeb-2879	107	2	.	.	PUNCT
ajbmeb-2879	108	1	6	6	NUM
ajbmeb-2879	108	2	.	.	X
ajbmeb-2879	108	3	martinez	martinez	PROPN
ajbmeb-2879	108	4	-	-	PUNCT
ajbmeb-2879	108	5	vazquez	vazquez	PROPN
ajbmeb-2879	108	6	,	,	PUNCT
ajbmeb-2879	108	7	j.	j.	PROPN
ajbmeb-2879	108	8	,	,	PUNCT
ajbmeb-2879	108	9	&	&	CCONJ
ajbmeb-2879	108	10	mcnab	mcnab	PROPN
ajbmeb-2879	108	11	,	,	PUNCT
ajbmeb-2879	108	12	r.	r.	PROPN
ajbmeb-2879	108	13	m.	m.	PROPN
ajbmeb-2879	108	14	(	(	PUNCT
ajbmeb-2879	108	15	2000	2000	NUM
ajbmeb-2879	108	16	)	)	PUNCT
ajbmeb-2879	108	17	.	.	PUNCT
ajbmeb-2879	109	1	the	the	DET
ajbmeb-2879	109	2	tax	tax	NOUN
ajbmeb-2879	109	3	reform	reform	NOUN
ajbmeb-2879	109	4	experiment	experiment	NOUN
ajbmeb-2879	109	5	in	in	ADP
ajbmeb-2879	109	6	transition	transition	NOUN
ajbmeb-2879	109	7	countries	country	NOUN
ajbmeb-2879	109	8	.	.	PUNCT
ajbmeb-2879	110	1	national	national	ADJ
ajbmeb-2879	110	2	tax	tax	PROPN
ajbmeb-2879	110	3	journal	journal	PROPN
ajbmeb-2879	110	4	,	,	PUNCT
ajbmeb-2879	110	5	53(2	53(2	NUM
ajbmeb-2879	110	6	)	)	PUNCT
ajbmeb-2879	110	7	,	,	PUNCT
ajbmeb-2879	110	8	273–298	273–298	NUM
ajbmeb-2879	110	9	.	.	PUNCT
ajbmeb-2879	111	1	7	7	NUM
ajbmeb-2879	111	2	.	.	X
ajbmeb-2879	111	3	musgrave	musgrave	PROPN
ajbmeb-2879	111	4	,	,	PUNCT
ajbmeb-2879	111	5	r.	r.	PROPN
ajbmeb-2879	111	6	a.	a.	PROPN
ajbmeb-2879	111	7	,	,	PUNCT
ajbmeb-2879	111	8	&	&	CCONJ
ajbmeb-2879	111	9	musgrave	musgrave	PROPN
ajbmeb-2879	111	10	,	,	PUNCT
ajbmeb-2879	111	11	p.	p.	PROPN
ajbmeb-2879	111	12	b.	b.	PROPN
ajbmeb-2879	111	13	(	(	PUNCT
ajbmeb-2879	111	14	1989	1989	NUM
ajbmeb-2879	111	15	)	)	PUNCT
ajbmeb-2879	111	16	.	.	PUNCT
ajbmeb-2879	112	1	public	public	ADJ
ajbmeb-2879	112	2	finance	finance	NOUN
ajbmeb-2879	112	3	in	in	ADP
ajbmeb-2879	112	4	theory	theory	NOUN
ajbmeb-2879	112	5	and	and	CCONJ
ajbmeb-2879	112	6	practice	practice	NOUN
ajbmeb-2879	112	7	(	(	PUNCT
ajbmeb-2879	112	8	5th	5th	ADJ
ajbmeb-2879	112	9	ed	ed	NOUN
ajbmeb-2879	112	10	.	.	PUNCT
ajbmeb-2879	112	11	)	)	PUNCT
ajbmeb-2879	112	12	.	.	PUNCT
ajbmeb-2879	113	1	mcgraw	mcgraw	PROPN
ajbmeb-2879	113	2	-	-	PUNCT
ajbmeb-2879	113	3	hill	hill	PROPN
ajbmeb-2879	113	4	.	.	PUNCT
ajbmeb-2879	114	1	8	8	X
ajbmeb-2879	114	2	.	.	PUNCT
ajbmeb-2879	115	1	oecd	oecd	PROPN
ajbmeb-2879	115	2	.	.	PUNCT
ajbmeb-2879	116	1	(	(	PUNCT
ajbmeb-2879	116	2	2020	2020	NUM
ajbmeb-2879	116	3	)	)	PUNCT
ajbmeb-2879	116	4	.	.	PUNCT
ajbmeb-2879	117	1	tax	tax	NOUN
ajbmeb-2879	117	2	administration	administration	NOUN
ajbmeb-2879	117	3	2020	2020	NUM
ajbmeb-2879	117	4	:	:	PUNCT
ajbmeb-2879	117	5	comparative	comparative	ADJ
ajbmeb-2879	117	6	information	information	NOUN
ajbmeb-2879	117	7	on	on	ADP
ajbmeb-2879	117	8	oecd	oecd	PROPN
ajbmeb-2879	117	9	and	and	CCONJ
ajbmeb-2879	117	10	other	other	ADJ
ajbmeb-2879	117	11	advanced	advanced	ADJ
ajbmeb-2879	117	12	and	and	CCONJ
ajbmeb-2879	117	13	emerging	emerge	VERB
ajbmeb-2879	117	14	economies	economy	NOUN
ajbmeb-2879	117	15	.	.	PUNCT
ajbmeb-2879	118	1	american	american	ADJ
ajbmeb-2879	118	2	journal	journal	PROPN
ajbmeb-2879	118	3	of	of	ADP
ajbmeb-2879	118	4	business	business	NOUN
ajbmeb-2879	118	5	management	management	NOUN
ajbmeb-2879	118	6	,	,	PUNCT
ajbmeb-2879	118	7	economics	economic	NOUN
ajbmeb-2879	118	8	and	and	CCONJ
ajbmeb-2879	118	9	banking	banking	NOUN
ajbmeb-2879	118	10	volume	volume	NOUN
ajbmeb-2879	118	11	35	35	NUM
ajbmeb-2879	118	12	april	april	PROPN
ajbmeb-2879	118	13	2025	2025	NUM
ajbmeb-2879	118	14	p	p	NOUN
ajbmeb-2879	118	15	a	a	DET
ajbmeb-2879	118	16	g	g	NOUN
ajbmeb-2879	118	17	e	e	NOUN
ajbmeb-2879	119	1	|	|	ADV
ajbmeb-2879	119	2	121	121	NUM
ajbmeb-2879	119	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2879	119	4	9	9	NUM
ajbmeb-2879	119	5	.	.	PUNCT
ajbmeb-2879	119	6	raiser	raiser	NOUN
ajbmeb-2879	119	7	,	,	PUNCT
ajbmeb-2879	119	8	m.	m.	NOUN
ajbmeb-2879	119	9	,	,	PUNCT
ajbmeb-2879	119	10	&	&	CCONJ
ajbmeb-2879	119	11	rutkowski	rutkowski	PROPN
ajbmeb-2879	119	12	,	,	PUNCT
ajbmeb-2879	119	13	m.	m.	NOUN
ajbmeb-2879	119	14	(	(	PUNCT
ajbmeb-2879	119	15	2001	2001	NUM
ajbmeb-2879	119	16	)	)	PUNCT
ajbmeb-2879	119	17	.	.	PUNCT
ajbmeb-2879	120	1	structural	structural	ADJ
ajbmeb-2879	120	2	reforms	reform	NOUN
ajbmeb-2879	120	3	in	in	ADP
ajbmeb-2879	120	4	transition	transition	NOUN
ajbmeb-2879	120	5	:	:	PUNCT
ajbmeb-2879	120	6	a	a	DET
ajbmeb-2879	120	7	review	review	NOUN
ajbmeb-2879	120	8	of	of	ADP
ajbmeb-2879	120	9	experience	experience	NOUN
ajbmeb-2879	120	10	and	and	CCONJ
ajbmeb-2879	120	11	emerging	emerge	VERB
ajbmeb-2879	120	12	lessons	lesson	NOUN
ajbmeb-2879	120	13	.	.	PUNCT
ajbmeb-2879	121	1	world	world	PROPN
ajbmeb-2879	121	2	bank	bank	PROPN
ajbmeb-2879	121	3	.	.	PUNCT
ajbmeb-2879	122	1	10	10	NUM
ajbmeb-2879	122	2	.	.	X
ajbmeb-2879	123	1	schneider	schneider	PROPN
ajbmeb-2879	123	2	,	,	PUNCT
ajbmeb-2879	123	3	f.	f.	PROPN
ajbmeb-2879	123	4	,	,	PUNCT
ajbmeb-2879	123	5	&	&	CCONJ
ajbmeb-2879	123	6	enste	enste	PROPN
ajbmeb-2879	123	7	,	,	PUNCT
ajbmeb-2879	123	8	d.	d.	PROPN
ajbmeb-2879	123	9	h.	h.	PROPN
ajbmeb-2879	123	10	(	(	PUNCT
ajbmeb-2879	123	11	2000	2000	NUM
ajbmeb-2879	123	12	)	)	PUNCT
ajbmeb-2879	123	13	.	.	PUNCT
ajbmeb-2879	124	1	shadow	shadow	NOUN
ajbmeb-2879	124	2	economies	economy	NOUN
ajbmeb-2879	124	3	:	:	PUNCT
ajbmeb-2879	124	4	size	size	NOUN
ajbmeb-2879	124	5	,	,	PUNCT
ajbmeb-2879	124	6	causes	cause	NOUN
ajbmeb-2879	124	7	,	,	PUNCT
ajbmeb-2879	124	8	and	and	CCONJ
ajbmeb-2879	124	9	consequences	consequence	NOUN
ajbmeb-2879	124	10	.	.	PUNCT
ajbmeb-2879	125	1	journal	journal	NOUN
ajbmeb-2879	125	2	of	of	ADP
ajbmeb-2879	125	3	economic	economic	ADJ
ajbmeb-2879	125	4	literature	literature	NOUN
ajbmeb-2879	125	5	,	,	PUNCT
ajbmeb-2879	125	6	38(1	38(1	NUM
ajbmeb-2879	125	7	)	)	PUNCT
ajbmeb-2879	125	8	,	,	PUNCT
ajbmeb-2879	125	9	77–114	77–114	NUM
ajbmeb-2879	125	10	.	.	PUNCT
ajbmeb-2879	125	11	11	11	NUM
ajbmeb-2879	125	12	.	.	PUNCT
ajbmeb-2879	126	1	tanzi	tanzi	PROPN
ajbmeb-2879	126	2	,	,	PUNCT
ajbmeb-2879	126	3	v.	v.	PROPN
ajbmeb-2879	126	4	,	,	PUNCT
ajbmeb-2879	126	5	&	&	CCONJ
ajbmeb-2879	126	6	zee	zee	PROPN
ajbmeb-2879	126	7	,	,	PUNCT
ajbmeb-2879	126	8	h.	h.	PROPN
ajbmeb-2879	126	9	h.	h.	PROPN
ajbmeb-2879	126	10	(	(	PUNCT
ajbmeb-2879	126	11	2000	2000	NUM
ajbmeb-2879	126	12	)	)	PUNCT
ajbmeb-2879	126	13	.	.	PUNCT
ajbmeb-2879	127	1	tax	tax	NOUN
ajbmeb-2879	127	2	policy	policy	NOUN
ajbmeb-2879	127	3	for	for	ADP
ajbmeb-2879	127	4	emerging	emerge	VERB
ajbmeb-2879	127	5	markets	market	NOUN
ajbmeb-2879	127	6	:	:	PUNCT
ajbmeb-2879	127	7	developing	develop	VERB
ajbmeb-2879	127	8	countries	country	NOUN
ajbmeb-2879	127	9	.	.	PUNCT
ajbmeb-2879	128	1	national	national	ADJ
ajbmeb-2879	128	2	tax	tax	PROPN
ajbmeb-2879	128	3	journal	journal	PROPN
ajbmeb-2879	128	4	,	,	PUNCT
ajbmeb-2879	128	5	53(2	53(2	NUM
ajbmeb-2879	128	6	)	)	PUNCT
ajbmeb-2879	128	7	,	,	PUNCT
ajbmeb-2879	128	8	299–322	299–322	NUM
ajbmeb-2879	128	9	.	.	NOUN
ajbmeb-2879	128	10	12	12	NUM
ajbmeb-2879	128	11	.	.	PUNCT
ajbmeb-2879	129	1	torgler	torgler	PROPN
ajbmeb-2879	129	2	,	,	PUNCT
ajbmeb-2879	129	3	b.	b.	PROPN
ajbmeb-2879	129	4	(	(	PUNCT
ajbmeb-2879	129	5	2007	2007	NUM
ajbmeb-2879	129	6	)	)	PUNCT
ajbmeb-2879	129	7	.	.	PUNCT
ajbmeb-2879	130	1	tax	tax	NOUN
ajbmeb-2879	130	2	compliance	compliance	NOUN
ajbmeb-2879	130	3	and	and	CCONJ
ajbmeb-2879	130	4	tax	tax	NOUN
ajbmeb-2879	130	5	morale	morale	NOUN
ajbmeb-2879	130	6	:	:	PUNCT
ajbmeb-2879	130	7	a	a	DET
ajbmeb-2879	130	8	theoretical	theoretical	ADJ
ajbmeb-2879	130	9	and	and	CCONJ
ajbmeb-2879	130	10	empirical	empirical	ADJ
ajbmeb-2879	130	11	analysis	analysis	NOUN
ajbmeb-2879	130	12	.	.	PUNCT
ajbmeb-2879	131	1	edward	edward	PROPN
ajbmeb-2879	131	2	elgar	elgar	PROPN
ajbmeb-2879	131	3	publishing	publishing	PROPN
ajbmeb-2879	131	4	.	.	PUNCT
ajbmeb-2879	132	1	13	13	NUM
ajbmeb-2879	132	2	.	.	X
ajbmeb-2879	132	3	usaid	usaid	PROPN
ajbmeb-2879	132	4	.	.	PUNCT
ajbmeb-2879	133	1	(	(	PUNCT
ajbmeb-2879	133	2	2015	2015	NUM
ajbmeb-2879	133	3	)	)	PUNCT
ajbmeb-2879	133	4	.	.	PUNCT
ajbmeb-2879	134	1	success	success	NOUN
ajbmeb-2879	134	2	factors	factor	NOUN
ajbmeb-2879	134	3	in	in	ADP
ajbmeb-2879	134	4	tax	tax	NOUN
ajbmeb-2879	134	5	reform	reform	NOUN
ajbmeb-2879	134	6	:	:	PUNCT
ajbmeb-2879	134	7	a	a	DET
ajbmeb-2879	134	8	comparative	comparative	ADJ
ajbmeb-2879	134	9	study	study	NOUN
ajbmeb-2879	134	10	of	of	ADP
ajbmeb-2879	134	11	georgia	georgia	PROPN
ajbmeb-2879	134	12	and	and	CCONJ
ajbmeb-2879	134	13	south	south	PROPN
ajbmeb-2879	134	14	korea	korea	PROPN
ajbmeb-2879	134	15	.	.	PUNCT
ajbmeb-2879	135	1	14	14	NUM
ajbmeb-2879	135	2	.	.	PUNCT
ajbmeb-2879	136	1	world	world	PROPN
ajbmeb-2879	136	2	bank	bank	PROPN
ajbmeb-2879	136	3	.	.	PUNCT
ajbmeb-2879	137	1	(	(	PUNCT
ajbmeb-2879	137	2	2019	2019	NUM
ajbmeb-2879	137	3	)	)	PUNCT
ajbmeb-2879	137	4	.	.	PUNCT
ajbmeb-2879	138	1	doing	do	VERB
ajbmeb-2879	138	2	business	business	NOUN
ajbmeb-2879	138	3	2019	2019	NUM
ajbmeb-2879	138	4	:	:	PUNCT
ajbmeb-2879	138	5	uzbekistan	uzbekistan	PROPN
ajbmeb-2879	138	6	profile	profile	NOUN
ajbmeb-2879	138	7	.	.	PUNCT
ajbmeb-2879	139	1	world	world	PROPN
ajbmeb-2879	139	2	bank	bank	PROPN
ajbmeb-2879	139	3	group	group	NOUN
ajbmeb-2879	139	4	.	.	PUNCT
ajbmeb-2879	140	1	15	15	NUM
ajbmeb-2879	140	2	.	.	PUNCT
ajbmeb-2879	141	1	gulyamova	gulyamova	PROPN
ajbmeb-2879	141	2	,	,	PUNCT
ajbmeb-2879	141	3	a.	a.	PROPN
ajbmeb-2879	141	4	,	,	PUNCT
ajbmeb-2879	141	5	&	&	CCONJ
ajbmeb-2879	141	6	gulyamova	gulyamova	PROPN
ajbmeb-2879	141	7	,	,	PUNCT
ajbmeb-2879	141	8	g.	g.	PROPN
ajbmeb-2879	141	9	(	(	PUNCT
ajbmeb-2879	141	10	2023	2023	NUM
ajbmeb-2879	141	11	)	)	PUNCT
ajbmeb-2879	141	12	.	.	PUNCT
ajbmeb-2879	142	1	use	use	NOUN
ajbmeb-2879	142	2	of	of	ADP
ajbmeb-2879	142	3	innovative	innovative	ADJ
ajbmeb-2879	142	4	services	service	NOUN
ajbmeb-2879	142	5	in	in	ADP
ajbmeb-2879	142	6	the	the	DET
ajbmeb-2879	142	7	development	development	NOUN
ajbmeb-2879	142	8	of	of	ADP
ajbmeb-2879	142	9	retail	retail	ADJ
ajbmeb-2879	142	10	trade	trade	NOUN
ajbmeb-2879	142	11	banking	banking	NOUN
ajbmeb-2879	142	12	system	system	NOUN
ajbmeb-2879	142	13	[	[	X
ajbmeb-2879	142	14	использование	использование	NOUN
ajbmeb-2879	142	15	инновационных	инновационных	PROPN
ajbmeb-2879	142	16	услуг	услуг	PROPN
ajbmeb-2879	142	17	в	в	PROPN
ajbmeb-2879	142	18	развитии	развитии	PROPN
ajbmeb-2879	142	19	розничной	розничной	PROPN
ajbmeb-2879	142	20	торговли	торговли	PROPN
ajbmeb-2879	142	21	банковской	банковской	VERB
ajbmeb-2879	142	22	системы	системы	PROPN
ajbmeb-2879	142	23	]	]	PUNCT
ajbmeb-2879	142	24	.	.	PUNCT
ajbmeb-2879	143	1	paradigms	paradigms	PROPN
ajbmeb-2879	143	2	of	of	ADP
ajbmeb-2879	143	3	management	management	NOUN
ajbmeb-2879	143	4	,	,	PUNCT
ajbmeb-2879	143	5	economics	economic	NOUN
ajbmeb-2879	143	6	and	and	CCONJ
ajbmeb-2879	143	7	law	law	NOUN
ajbmeb-2879	143	8	,	,	PUNCT
ajbmeb-2879	143	9	(	(	PUNCT
ajbmeb-2879	143	10	4	4	NUM
ajbmeb-2879	143	11	)	)	PUNCT
ajbmeb-2879	143	12	,	,	PUNCT
ajbmeb-2879	143	13	58	58	NUM
ajbmeb-2879	143	14	-	-	SYM
ajbmeb-2879	143	15	67	67	NUM
ajbmeb-2879	143	16	.	.	PUNCT
ajbmeb-2879	143	17	16	16	NUM
ajbmeb-2879	143	18	.	.	PUNCT
ajbmeb-2879	144	1	gulshahnoz	gulshahnoz	PROPN
ajbmeb-2879	144	2	,	,	PUNCT
ajbmeb-2879	144	3	g.	g.	PROPN
ajbmeb-2879	144	4	sa	sa	PROPN
ajbmeb-2879	144	5	innovations	innovation	NOUN
ajbmeb-2879	144	6	in	in	ADP
ajbmeb-2879	144	7	the	the	DET
ajbmeb-2879	144	8	study	study	NOUN
ajbmeb-2879	144	9	of	of	ADP
ajbmeb-2879	144	10	global	global	ADJ
ajbmeb-2879	144	11	commodity	commodity	NOUN
ajbmeb-2879	144	12	markets	market	NOUN
ajbmeb-2879	144	13	/	/	SYM
ajbmeb-2879	144	14	sa	sa	PROPN
ajbmeb-2879	144	15	gulyamova	gulyamova	PROPN
ajbmeb-2879	144	16	gulshahnoz	gulshahnoz	PROPN
ajbmeb-2879	144	17	,	,	PUNCT
ajbmeb-2879	144	18	al	al	PROPN
ajbmeb-2879	144	19	gulyamova	gulyamova	PROPN
ajbmeb-2879	144	20	.	.	PUNCT
ajbmeb-2879	145	1	innovatsionnye	innovatsionnye	PROPN
ajbmeb-2879	145	2	tekhnologii	tekhnologii	PROPN
ajbmeb-2879	145	3	v	v	ADP
ajbmeb-2879	145	4	menedzhmente	menedzhmente	NOUN
ajbmeb-2879	145	5	:	:	PUNCT
ajbmeb-2879	145	6	upravlencheskiy	upravlencheskiy	NOUN
ajbmeb-2879	145	7	i	i	PRON
ajbmeb-2879	145	8	sotsial'nyy	sotsial'nyy	PROPN
ajbmeb-2879	145	9	aspekty	aspekty	PROPN
ajbmeb-2879	145	10	:	:	PUNCT
ajbmeb-2879	145	11	materialy	materialy	PROPN
ajbmeb-2879	145	12	mezhdunarodnoy	mezhdunarodnoy	PROPN
ajbmeb-2879	145	13	nauchnoprakticheskoy	nauchnoprakticheskoy	PROPN
ajbmeb-2879	145	14	konferentsii	konferentsii	PROPN
ajbmeb-2879	145	15	,	,	PUNCT
ajbmeb-2879	145	16	moskva	moskva	PROPN
ajbmeb-2879	145	17	,	,	PUNCT
ajbmeb-2879	145	18	30	30	NUM
ajbmeb-2879	145	19	,	,	PUNCT
ajbmeb-2879	145	20	300	300	NUM
ajbmeb-2879	145	21	-	-	NUM
ajbmeb-2879	145	22	309	309	NUM
ajbmeb-2879	145	23	.	.	PUNCT
ajbmeb-2879	146	1	17	17	NUM
ajbmeb-2879	146	2	.	.	PUNCT
ajbmeb-2879	147	1	gulyamova	gulyamova	PROPN
ajbmeb-2879	147	2	,	,	PUNCT
ajbmeb-2879	147	3	g.	g.	PROPN
ajbmeb-2879	147	4	s.	s.	PROPN
ajbmeb-2879	147	5	,	,	PUNCT
ajbmeb-2879	147	6	&	&	CCONJ
ajbmeb-2879	147	7	gulyamova	gulyamova	PROPN
ajbmeb-2879	147	8	,	,	PUNCT
ajbmeb-2879	147	9	a.	a.	NOUN
ajbmeb-2879	147	10	(	(	PUNCT
ajbmeb-2879	147	11	2021	2021	NUM
ajbmeb-2879	147	12	)	)	PUNCT
ajbmeb-2879	147	13	.	.	PUNCT
ajbmeb-2879	148	1	innovations	innovation	NOUN
ajbmeb-2879	148	2	in	in	ADP
ajbmeb-2879	148	3	the	the	DET
ajbmeb-2879	148	4	study	study	NOUN
ajbmeb-2879	148	5	of	of	ADP
ajbmeb-2879	148	6	global	global	ADJ
ajbmeb-2879	148	7	commodity	commodity	NOUN
ajbmeb-2879	148	8	markets	market	NOUN
ajbmeb-2879	148	9	.	.	PUNCT
ajbmeb-2879	149	1	in	in	ADP
ajbmeb-2879	149	2	инновационные	инновационные	NOUN
ajbmeb-2879	149	3	технологии	технологии	PROPN
ajbmeb-2879	149	4	в	в	PROPN
ajbmeb-2879	149	5	менеджменте	менеджменте	PROPN
ajbmeb-2879	149	6	:	:	PUNCT
ajbmeb-2879	149	7	управленческий	управленческий	PROPN
ajbmeb-2879	149	8	и	и	PROPN
ajbmeb-2879	149	9	социальный	социальный	NOUN
ajbmeb-2879	149	10	аспекты	аспекты	NOUN
ajbmeb-2879	149	11	(	(	PUNCT
ajbmeb-2879	149	12	pp	pp	ADJ
ajbmeb-2879	149	13	.	.	PUNCT
ajbmeb-2879	150	1	300	300	NUM
ajbmeb-2879	150	2	-	-	NUM
ajbmeb-2879	150	3	309	309	NUM
ajbmeb-2879	150	4	)	)	PUNCT
ajbmeb-2879	150	5	.	.	PUNCT
ajbmeb-2879	151	1	18	18	NUM
ajbmeb-2879	151	2	.	.	PUNCT
ajbmeb-2879	151	3	sabirovna	sabirovna	NOUN
ajbmeb-2879	151	4	,	,	PUNCT
ajbmeb-2879	151	5	g.	g.	PROPN
ajbmeb-2879	151	6	g.	g.	PROPN
ajbmeb-2879	151	7	(	(	PUNCT
ajbmeb-2879	151	8	2022	2022	NUM
ajbmeb-2879	151	9	)	)	PUNCT
ajbmeb-2879	151	10	.	.	PUNCT
ajbmeb-2879	152	1	advantages	advantage	NOUN
ajbmeb-2879	152	2	and	and	CCONJ
ajbmeb-2879	152	3	disadvantages	disadvantage	NOUN
ajbmeb-2879	152	4	of	of	ADP
ajbmeb-2879	152	5	financial	financial	ADJ
ajbmeb-2879	152	6	globalization	globalization	NOUN
ajbmeb-2879	152	7	.	.	PUNCT
ajbmeb-2879	153	1	res	re	NOUN
ajbmeb-2879	153	2	militaris	militaris	NOUN
ajbmeb-2879	153	3	,	,	PUNCT
ajbmeb-2879	153	4	12(4	12(4	NUM
ajbmeb-2879	153	5	)	)	PUNCT
ajbmeb-2879	153	6	,	,	PUNCT
ajbmeb-2879	153	7	2159	2159	NUM
ajbmeb-2879	153	8	-	-	SYM
ajbmeb-2879	153	9	2163	2163	NUM
ajbmeb-2879	153	10	.	.	PUNCT
ajbmeb-2879	154	1	19	19	NUM
ajbmeb-2879	154	2	.	.	X
ajbmeb-2879	154	3	gulyamova	gulyamova	PROPN
ajbmeb-2879	154	4	,	,	PUNCT
ajbmeb-2879	154	5	g.	g.	PROPN
ajbmeb-2879	154	6	,	,	PUNCT
ajbmeb-2879	154	7	abdullaev	abdullaev	PROPN
ajbmeb-2879	154	8	,	,	PUNCT
ajbmeb-2879	154	9	a.	a.	PROPN
ajbmeb-2879	154	10	,	,	PUNCT
ajbmeb-2879	154	11	&	&	CCONJ
ajbmeb-2879	154	12	sharipova	sharipova	PROPN
ajbmeb-2879	154	13	,	,	PUNCT
ajbmeb-2879	154	14	u.	u.	PROPN
ajbmeb-2879	154	15	(	(	PUNCT
ajbmeb-2879	154	16	2020	2020	NUM
ajbmeb-2879	154	17	)	)	PUNCT
ajbmeb-2879	154	18	.	.	PUNCT
ajbmeb-2879	155	1	peculiarities	peculiarity	NOUN
ajbmeb-2879	155	2	and	and	CCONJ
ajbmeb-2879	155	3	modern	modern	ADJ
ajbmeb-2879	155	4	trends	trend	NOUN
ajbmeb-2879	155	5	in	in	ADP
ajbmeb-2879	155	6	world	world	NOUN
ajbmeb-2879	155	7	energy	energy	NOUN
ajbmeb-2879	155	8	and	and	CCONJ
ajbmeb-2879	155	9	the	the	DET
ajbmeb-2879	155	10	development	development	NOUN
ajbmeb-2879	155	11	of	of	ADP
ajbmeb-2879	155	12	global	global	ADJ
ajbmeb-2879	155	13	pipeline	pipeline	NOUN
ajbmeb-2879	155	14	transport	transport	NOUN
ajbmeb-2879	155	15	networks	network	NOUN
ajbmeb-2879	155	16	.	.	PUNCT
ajbmeb-2879	156	1	journal	journal	NOUN
ajbmeb-2879	156	2	of	of	ADP
ajbmeb-2879	156	3	critical	critical	ADJ
ajbmeb-2879	156	4	reviews	review	NOUN
ajbmeb-2879	156	5	,	,	PUNCT
ajbmeb-2879	156	6	7(4	7(4	NUM
ajbmeb-2879	156	7	)	)	PUNCT
ajbmeb-2879	156	8	,	,	PUNCT
ajbmeb-2879	156	9	388	388	NUM
ajbmeb-2879	156	10	-	-	SYM
ajbmeb-2879	156	11	392	392	NUM
ajbmeb-2879	156	12	20	20	NUM
ajbmeb-2879	156	13	.	.	PUNCT
ajbmeb-2879	157	1	гульямова	гульямова	PROPN
ajbmeb-2879	157	2	,	,	PUNCT
ajbmeb-2879	157	3	г	г	PROPN
ajbmeb-2879	157	4	.	.	PUNCT
ajbmeb-2879	158	1	(	(	PUNCT
ajbmeb-2879	158	2	2024	2024	NUM
ajbmeb-2879	158	3	)	)	PUNCT
ajbmeb-2879	158	4	.	.	PUNCT
ajbmeb-2879	159	1	the	the	DET
ajbmeb-2879	159	2	impact	impact	NOUN
ajbmeb-2879	159	3	of	of	ADP
ajbmeb-2879	159	4	the	the	DET
ajbmeb-2879	159	5	digital	digital	ADJ
ajbmeb-2879	159	6	economy	economy	NOUN
ajbmeb-2879	159	7	on	on	ADP
ajbmeb-2879	159	8	financial	financial	ADJ
ajbmeb-2879	159	9	infrastructure	infrastructure	NOUN
ajbmeb-2879	159	10	.	.	PUNCT
ajbmeb-2879	160	1	перспективы	перспективы	VERB
ajbmeb-2879	160	2	реформирования	реформирования	VERB
ajbmeb-2879	160	3	и	и	PROPN
ajbmeb-2879	160	4	устойчивого	устойчивого	VERB
ajbmeb-2879	160	5	развития	развития	NOUN
ajbmeb-2879	160	6	народного	народного	PROPN
ajbmeb-2879	160	7	хозяйства	хозяйства	PRON
ajbmeb-2879	160	8	,	,	PUNCT
ajbmeb-2879	160	9	1(1	1(1	NUM
ajbmeb-2879	160	10	)	)	PUNCT
ajbmeb-2879	160	11	,	,	PUNCT
ajbmeb-2879	160	12	212	212	NUM
ajbmeb-2879	160	13	-	-	SYM
ajbmeb-2879	160	14	216	216	NUM
ajbmeb-2879	160	15	.	.	PUNCT