id	sid	tid	token	lemma	pos
ajbmeb-3007	1	1	american	american	PROPN
ajbmeb-3007	1	2	journal	journal	PROPN
ajbmeb-3007	1	3	of	of	ADP
ajbmeb-3007	1	4	business	business	NOUN
ajbmeb-3007	1	5	management	management	NOUN
ajbmeb-3007	1	6	,	,	PUNCT
ajbmeb-3007	1	7	economics	economic	NOUN
ajbmeb-3007	1	8	and	and	CCONJ
ajbmeb-3007	1	9	banking	banking	NOUN
ajbmeb-3007	1	10	issn	issn	PROPN
ajbmeb-3007	1	11	(	(	PUNCT
ajbmeb-3007	1	12	e	e	NOUN
ajbmeb-3007	1	13	):	):	PUNCT
ajbmeb-3007	1	14	2832	2832	NUM
ajbmeb-3007	1	15	-	-	SYM
ajbmeb-3007	1	16	8078	8078	NUM
ajbmeb-3007	1	17	volume	volume	NOUN
ajbmeb-3007	1	18	37	37	NUM
ajbmeb-3007	1	19	,	,	PUNCT
ajbmeb-3007	1	20	june	june	PROPN
ajbmeb-3007	1	21	2025	2025	NUM
ajbmeb-3007	1	22	p	p	NOUN
ajbmeb-3007	1	23	a	a	DET
ajbmeb-3007	1	24	g	g	NOUN
ajbmeb-3007	1	25	e	e	NOUN
ajbmeb-3007	1	26	|	|	ADV
ajbmeb-3007	1	27	78	78	NUM
ajbmeb-3007	1	28	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3007	1	29	issues	issue	NOUN
ajbmeb-3007	1	30	of	of	ADP
ajbmeb-3007	1	31	improving	improve	VERB
ajbmeb-3007	1	32	the	the	DET
ajbmeb-3007	1	33	tax	tax	NOUN
ajbmeb-3007	1	34	strategy	strategy	NOUN
ajbmeb-3007	1	35	in	in	ADP
ajbmeb-3007	1	36	uzbekistan	uzbekistan	PROPN
ajbmeb-3007	1	37	based	base	VERB
ajbmeb-3007	1	38	on	on	ADP
ajbmeb-3007	1	39	the	the	DET
ajbmeb-3007	1	40	experience	experience	NOUN
ajbmeb-3007	1	41	of	of	ADP
ajbmeb-3007	1	42	foreign	foreign	ADJ
ajbmeb-3007	1	43	countries	country	NOUN
ajbmeb-3007	1	44	jumaev	jumaev	PROPN
ajbmeb-3007	1	45	shukhrat	shukhrat	PROPN
ajbmeb-3007	1	46	independent	independent	PROPN
ajbmeb-3007	1	47	researcher	researcher	PROPN
ajbmeb-3007	1	48	,	,	PUNCT
ajbmeb-3007	1	49	tashkent	tashkent	PROPN
ajbmeb-3007	1	50	state	state	PROPN
ajbmeb-3007	1	51	university	university	PROPN
ajbmeb-3007	1	52	of	of	ADP
ajbmeb-3007	1	53	economics	economics	PROPN
ajbmeb-3007	1	54	(	(	PUNCT
ajbmeb-3007	1	55	phd	phd	NOUN
ajbmeb-3007	1	56	)	)	PUNCT
ajbmeb-3007	1	57	sh.jumaev@tsue.uz	sh.jumaev@tsue.uz	VERB
ajbmeb-3007	1	58	https://orcid.org/0009-0003-4452-771x	https://orcid.org/0009-0003-4452-771x	PROPN
ajbmeb-3007	1	59	a	a	DET
ajbmeb-3007	1	60	b	b	PROPN
ajbmeb-3007	1	61	s	s	ADP
ajbmeb-3007	1	62	t	t	PROPN
ajbmeb-3007	1	63	r	r	NOUN
ajbmeb-3007	1	64	a	a	DET
ajbmeb-3007	1	65	c	c	NOUN
ajbmeb-3007	1	66	t	t	NOUN
ajbmeb-3007	1	67	k	k	X
ajbmeb-3007	1	68	e	e	PROPN
ajbmeb-3007	1	69	y	y	PROPN
ajbmeb-3007	1	70	w	w	NOUN
ajbmeb-3007	1	71	o	o	NOUN
ajbmeb-3007	1	72	r	r	NOUN
ajbmeb-3007	1	73	d	d	X
ajbmeb-3007	1	74	s	s	VERB
ajbmeb-3007	1	75	the	the	DET
ajbmeb-3007	1	76	development	development	NOUN
ajbmeb-3007	1	77	and	and	CCONJ
ajbmeb-3007	1	78	implementation	implementation	NOUN
ajbmeb-3007	1	79	of	of	ADP
ajbmeb-3007	1	80	a	a	DET
ajbmeb-3007	1	81	new	new	ADJ
ajbmeb-3007	1	82	tax	tax	NOUN
ajbmeb-3007	1	83	strategy	strategy	NOUN
ajbmeb-3007	1	84	in	in	ADP
ajbmeb-3007	1	85	uzbekistan	uzbekistan	PROPN
ajbmeb-3007	1	86	is	be	AUX
ajbmeb-3007	1	87	of	of	ADP
ajbmeb-3007	1	88	fundamental	fundamental	ADJ
ajbmeb-3007	1	89	importance	importance	NOUN
ajbmeb-3007	1	90	for	for	ADP
ajbmeb-3007	1	91	ensuring	ensure	VERB
ajbmeb-3007	1	92	the	the	DET
ajbmeb-3007	1	93	country	country	NOUN
ajbmeb-3007	1	94	's	's	PART
ajbmeb-3007	1	95	sustainable	sustainable	ADJ
ajbmeb-3007	1	96	economic	economic	ADJ
ajbmeb-3007	1	97	development	development	NOUN
ajbmeb-3007	1	98	,	,	PUNCT
ajbmeb-3007	1	99	improving	improve	VERB
ajbmeb-3007	1	100	the	the	DET
ajbmeb-3007	1	101	business	business	NOUN
ajbmeb-3007	1	102	environment	environment	NOUN
ajbmeb-3007	1	103	,	,	PUNCT
ajbmeb-3007	1	104	simplifying	simplify	VERB
ajbmeb-3007	1	105	tax	tax	NOUN
ajbmeb-3007	1	106	administration	administration	NOUN
ajbmeb-3007	1	107	,	,	PUNCT
ajbmeb-3007	1	108	and	and	CCONJ
ajbmeb-3007	1	109	strengthening	strengthen	VERB
ajbmeb-3007	1	110	social	social	ADJ
ajbmeb-3007	1	111	justice	justice	NOUN
ajbmeb-3007	1	112	.	.	PUNCT
ajbmeb-3007	2	1	this	this	DET
ajbmeb-3007	2	2	process	process	NOUN
ajbmeb-3007	2	3	will	will	AUX
ajbmeb-3007	2	4	ensure	ensure	VERB
ajbmeb-3007	2	5	that	that	SCONJ
ajbmeb-3007	2	6	the	the	DET
ajbmeb-3007	2	7	tax	tax	NOUN
ajbmeb-3007	2	8	system	system	NOUN
ajbmeb-3007	2	9	responds	respond	VERB
ajbmeb-3007	2	10	to	to	ADP
ajbmeb-3007	2	11	modern	modern	ADJ
ajbmeb-3007	2	12	challenges	challenge	NOUN
ajbmeb-3007	2	13	and	and	CCONJ
ajbmeb-3007	2	14	will	will	AUX
ajbmeb-3007	2	15	serve	serve	VERB
ajbmeb-3007	2	16	to	to	PART
ajbmeb-3007	2	17	increase	increase	VERB
ajbmeb-3007	2	18	the	the	DET
ajbmeb-3007	2	19	country	country	NOUN
ajbmeb-3007	2	20	's	's	PART
ajbmeb-3007	2	21	economic	economic	ADJ
ajbmeb-3007	2	22	potential	potential	NOUN
ajbmeb-3007	2	23	in	in	ADP
ajbmeb-3007	2	24	the	the	DET
ajbmeb-3007	2	25	coming	come	VERB
ajbmeb-3007	2	26	years	year	NOUN
ajbmeb-3007	2	27	.	.	PUNCT
ajbmeb-3007	3	1	introduction	introduction	NOUN
ajbmeb-3007	3	2	the	the	DET
ajbmeb-3007	3	3	strategy	strategy	NOUN
ajbmeb-3007	3	4	should	should	AUX
ajbmeb-3007	3	5	include	include	VERB
ajbmeb-3007	3	6	a	a	DET
ajbmeb-3007	3	7	set	set	NOUN
ajbmeb-3007	3	8	of	of	ADP
ajbmeb-3007	3	9	measures	measure	NOUN
ajbmeb-3007	3	10	aimed	aim	VERB
ajbmeb-3007	3	11	at	at	ADP
ajbmeb-3007	3	12	creating	create	VERB
ajbmeb-3007	3	13	a	a	DET
ajbmeb-3007	3	14	favorable	favorable	ADJ
ajbmeb-3007	3	15	business	business	NOUN
ajbmeb-3007	3	16	environment	environment	NOUN
ajbmeb-3007	3	17	,	,	PUNCT
ajbmeb-3007	3	18	creating	create	VERB
ajbmeb-3007	3	19	equal	equal	ADJ
ajbmeb-3007	3	20	conditions	condition	NOUN
ajbmeb-3007	3	21	for	for	ADP
ajbmeb-3007	3	22	doing	do	VERB
ajbmeb-3007	3	23	business	business	NOUN
ajbmeb-3007	3	24	,	,	PUNCT
ajbmeb-3007	3	25	simplifying	simplify	VERB
ajbmeb-3007	3	26	and	and	CCONJ
ajbmeb-3007	3	27	improving	improve	VERB
ajbmeb-3007	3	28	the	the	DET
ajbmeb-3007	3	29	tax	tax	NOUN
ajbmeb-3007	3	30	administration	administration	NOUN
ajbmeb-3007	3	31	system	system	NOUN
ajbmeb-3007	3	32	,	,	PUNCT
ajbmeb-3007	3	33	carrying	carry	VERB
ajbmeb-3007	3	34	out	out	ADP
ajbmeb-3007	3	35	structural	structural	ADJ
ajbmeb-3007	3	36	transformations	transformation	NOUN
ajbmeb-3007	3	37	of	of	ADP
ajbmeb-3007	3	38	tax	tax	NOUN
ajbmeb-3007	3	39	authorities	authority	NOUN
ajbmeb-3007	3	40	,	,	PUNCT
ajbmeb-3007	3	41	as	as	ADV
ajbmeb-3007	3	42	well	well	ADV
ajbmeb-3007	3	43	as	as	ADP
ajbmeb-3007	3	44	developing	develop	VERB
ajbmeb-3007	3	45	the	the	DET
ajbmeb-3007	3	46	tax	tax	NOUN
ajbmeb-3007	3	47	service	service	NOUN
ajbmeb-3007	3	48	in	in	ADP
ajbmeb-3007	3	49	20252030	20252030	NUM
ajbmeb-3007	3	50	.	.	PUNCT
ajbmeb-3007	4	1	therefore	therefore	ADV
ajbmeb-3007	4	2	,	,	PUNCT
ajbmeb-3007	4	3	this	this	DET
ajbmeb-3007	4	4	article	article	NOUN
ajbmeb-3007	4	5	,	,	PUNCT
ajbmeb-3007	4	6	along	along	ADP
ajbmeb-3007	4	7	with	with	ADP
ajbmeb-3007	4	8	studying	study	VERB
ajbmeb-3007	4	9	foreign	foreign	ADJ
ajbmeb-3007	4	10	experience	experience	NOUN
ajbmeb-3007	4	11	in	in	ADP
ajbmeb-3007	4	12	tax	tax	NOUN
ajbmeb-3007	4	13	policy	policy	NOUN
ajbmeb-3007	4	14	,	,	PUNCT
ajbmeb-3007	4	15	analyzes	analyze	VERB
ajbmeb-3007	4	16	the	the	DET
ajbmeb-3007	4	17	content	content	NOUN
ajbmeb-3007	4	18	of	of	ADP
ajbmeb-3007	4	19	tax	tax	NOUN
ajbmeb-3007	4	20	policy	policy	NOUN
ajbmeb-3007	4	21	,	,	PUNCT
ajbmeb-3007	4	22	its	its	PRON
ajbmeb-3007	4	23	strategy	strategy	NOUN
ajbmeb-3007	4	24	and	and	CCONJ
ajbmeb-3007	4	25	tactics	tactic	NOUN
ajbmeb-3007	4	26	,	,	PUNCT
ajbmeb-3007	4	27	as	as	ADV
ajbmeb-3007	4	28	well	well	ADV
ajbmeb-3007	4	29	as	as	ADP
ajbmeb-3007	4	30	the	the	DET
ajbmeb-3007	4	31	priority	priority	NOUN
ajbmeb-3007	4	32	directions	direction	NOUN
ajbmeb-3007	4	33	of	of	ADP
ajbmeb-3007	4	34	uzbekistan	uzbekistan	PROPN
ajbmeb-3007	4	35	's	's	PART
ajbmeb-3007	4	36	current	current	ADJ
ajbmeb-3007	4	37	tax	tax	NOUN
ajbmeb-3007	4	38	policy	policy	NOUN
ajbmeb-3007	4	39	,	,	PUNCT
ajbmeb-3007	4	40	and	and	CCONJ
ajbmeb-3007	4	41	provides	provide	VERB
ajbmeb-3007	4	42	conclusions	conclusion	NOUN
ajbmeb-3007	4	43	and	and	CCONJ
ajbmeb-3007	4	44	proposals	proposal	NOUN
ajbmeb-3007	4	45	.	.	PUNCT
ajbmeb-3007	5	1	analysis	analysis	NOUN
ajbmeb-3007	5	2	of	of	ADP
ajbmeb-3007	5	3	the	the	DET
ajbmeb-3007	5	4	literature	literature	NOUN
ajbmeb-3007	5	5	scientific	scientific	ADJ
ajbmeb-3007	5	6	research	research	NOUN
ajbmeb-3007	5	7	related	relate	VERB
ajbmeb-3007	5	8	to	to	ADP
ajbmeb-3007	5	9	the	the	DET
ajbmeb-3007	5	10	development	development	NOUN
ajbmeb-3007	5	11	of	of	ADP
ajbmeb-3007	5	12	state	state	NOUN
ajbmeb-3007	5	13	tax	tax	NOUN
ajbmeb-3007	5	14	policy	policy	NOUN
ajbmeb-3007	5	15	and	and	CCONJ
ajbmeb-3007	5	16	the	the	DET
ajbmeb-3007	5	17	strategic	strategic	ADJ
ajbmeb-3007	5	18	and	and	CCONJ
ajbmeb-3007	5	19	tactical	tactical	ADJ
ajbmeb-3007	5	20	directions	direction	NOUN
ajbmeb-3007	5	21	of	of	ADP
ajbmeb-3007	5	22	its	its	PRON
ajbmeb-3007	5	23	implementation	implementation	NOUN
ajbmeb-3007	5	24	has	have	VERB
ajbmeb-3007	5	25	a	a	DET
ajbmeb-3007	5	26	long	long	ADJ
ajbmeb-3007	5	27	history	history	NOUN
ajbmeb-3007	5	28	.	.	PUNCT
ajbmeb-3007	6	1	special	special	ADJ
ajbmeb-3007	6	2	subdivisions	subdivision	NOUN
ajbmeb-3007	6	3	were	be	AUX
ajbmeb-3007	6	4	created	create	VERB
ajbmeb-3007	6	5	for	for	ADP
ajbmeb-3007	6	6	the	the	DET
ajbmeb-3007	6	7	effective	effective	ADJ
ajbmeb-3007	6	8	use	use	NOUN
ajbmeb-3007	6	9	of	of	ADP
ajbmeb-3007	6	10	monetary	monetary	ADJ
ajbmeb-3007	6	11	funds	fund	NOUN
ajbmeb-3007	6	12	,	,	PUNCT
ajbmeb-3007	6	13	and	and	CCONJ
ajbmeb-3007	6	14	issues	issue	NOUN
ajbmeb-3007	6	15	of	of	ADP
ajbmeb-3007	6	16	organizing	organize	VERB
ajbmeb-3007	6	17	their	their	PRON
ajbmeb-3007	6	18	activities	activity	NOUN
ajbmeb-3007	6	19	,	,	PUNCT
ajbmeb-3007	6	20	replenishing	replenish	VERB
ajbmeb-3007	6	21	the	the	DET
ajbmeb-3007	6	22	state	state	NOUN
ajbmeb-3007	6	23	treasury	treasury	NOUN
ajbmeb-3007	6	24	,	,	PUNCT
ajbmeb-3007	6	25	and	and	CCONJ
ajbmeb-3007	6	26	its	its	PRON
ajbmeb-3007	6	27	control	control	NOUN
ajbmeb-3007	6	28	were	be	AUX
ajbmeb-3007	6	29	widely	widely	ADV
ajbmeb-3007	6	30	discussed	discuss	VERB
ajbmeb-3007	6	31	.	.	PUNCT
ajbmeb-3007	7	1	several	several	ADJ
ajbmeb-3007	7	2	scientists	scientist	NOUN
ajbmeb-3007	7	3	have	have	AUX
ajbmeb-3007	7	4	conducted	conduct	VERB
ajbmeb-3007	7	5	scientific	scientific	ADJ
ajbmeb-3007	7	6	research	research	NOUN
ajbmeb-3007	7	7	on	on	ADP
ajbmeb-3007	7	8	these	these	DET
ajbmeb-3007	7	9	issues	issue	NOUN
ajbmeb-3007	7	10	.	.	PUNCT
ajbmeb-3007	8	1	in	in	ADP
ajbmeb-3007	8	2	particular	particular	ADJ
ajbmeb-3007	8	3	,	,	PUNCT
ajbmeb-3007	8	4	foreign	foreign	ADJ
ajbmeb-3007	8	5	economists	economist	NOUN
ajbmeb-3007	8	6	a.	a.	PROPN
ajbmeb-3007	8	7	smith	smith	PROPN
ajbmeb-3007	8	8	,	,	PUNCT
ajbmeb-3007	8	9	d.	d.	PROPN
ajbmeb-3007	8	10	ricardo	ricardo	PROPN
ajbmeb-3007	8	11	,	,	PUNCT
ajbmeb-3007	8	12	w.	w.	PROPN
ajbmeb-3007	8	13	petty	petty	PROPN
ajbmeb-3007	8	14	,	,	PUNCT
ajbmeb-3007	8	15	k.	k.	PROPN
ajbmeb-3007	8	16	mcconnell	mcconnell	PROPN
ajbmeb-3007	8	17	,	,	PUNCT
ajbmeb-3007	8	18	g.	g.	PROPN
ajbmeb-3007	8	19	mankiw	mankiw	PROPN
ajbmeb-3007	8	20	,	,	PUNCT
ajbmeb-3007	8	21	n.	n.	PROPN
ajbmeb-3007	8	22	turgenev	turgenev	PROPN
ajbmeb-3007	8	23	,	,	PUNCT
ajbmeb-3007	8	24	v.	v.	PROPN
ajbmeb-3007	8	25	tverdokhlebov	tverdokhlebov	PROPN
ajbmeb-3007	8	26	,	,	PUNCT
ajbmeb-3007	8	27	v.	v.	ADP
ajbmeb-3007	8	28	glukhov	glukhov	PROPN
ajbmeb-3007	8	29	,	,	PUNCT
ajbmeb-3007	8	30	l.	l.	PROPN
ajbmeb-3007	8	31	goncharenko	goncharenko	PROPN
ajbmeb-3007	8	32	,	,	PUNCT
ajbmeb-3007	8	33	d.	d.	PROPN
ajbmeb-3007	8	34	tikhonov	tikhonov	PROPN
ajbmeb-3007	8	35	,	,	PUNCT
ajbmeb-3007	8	36	d.	d.	PROPN
ajbmeb-3007	8	37	chernik	chernik	NOUN
ajbmeb-3007	8	38	,	,	PUNCT
ajbmeb-3007	8	39	t.	t.	NOUN
ajbmeb-3007	8	40	yutkin	yutkin	NOUN
ajbmeb-3007	8	41	.	.	PUNCT
ajbmeb-3007	9	1	in	in	ADP
ajbmeb-3007	9	2	particular	particular	ADJ
ajbmeb-3007	9	3	,	,	PUNCT
ajbmeb-3007	9	4	russian	russian	ADJ
ajbmeb-3007	9	5	scientists	scientist	NOUN
ajbmeb-3007	9	6	n.turgenev	n.turgenev	NOUN
ajbmeb-3007	9	7	,	,	PUNCT
ajbmeb-3007	9	8	v.tverdokhlebov	v.tverdokhlebov	PRON
ajbmeb-3007	9	9	conducted	conduct	VERB
ajbmeb-3007	9	10	scientific	scientific	ADJ
ajbmeb-3007	9	11	research	research	NOUN
ajbmeb-3007	9	12	on	on	ADP
ajbmeb-3007	9	13	the	the	DET
ajbmeb-3007	9	14	mechanisms	mechanism	NOUN
ajbmeb-3007	9	15	of	of	ADP
ajbmeb-3007	9	16	organizing	organize	VERB
ajbmeb-3007	9	17	tax	tax	NOUN
ajbmeb-3007	9	18	policy	policy	NOUN
ajbmeb-3007	9	19	related	relate	VERB
ajbmeb-3007	9	20	to	to	ADP
ajbmeb-3007	9	21	the	the	DET
ajbmeb-3007	9	22	determination	determination	NOUN
ajbmeb-3007	9	23	of	of	ADP
ajbmeb-3007	9	24	tax	tax	NOUN
ajbmeb-3007	9	25	obligations	obligation	NOUN
ajbmeb-3007	9	26	in	in	ADP
ajbmeb-3007	9	27	the	the	DET
ajbmeb-3007	9	28	provision	provision	NOUN
ajbmeb-3007	9	29	of	of	ADP
ajbmeb-3007	9	30	funds	fund	NOUN
ajbmeb-3007	9	31	to	to	ADP
ajbmeb-3007	9	32	the	the	DET
ajbmeb-3007	9	33	state	state	NOUN
ajbmeb-3007	9	34	treasury	treasury	NOUN
ajbmeb-3007	9	35	,	,	PUNCT
ajbmeb-3007	9	36	while	while	SCONJ
ajbmeb-3007	9	37	d.chernik	d.chernik	X
ajbmeb-3007	9	38	,	,	PUNCT
ajbmeb-3007	9	39	t.yutkin	t.yutkin	NOUN
ajbmeb-3007	9	40	conducted	conduct	VERB
ajbmeb-3007	9	41	scientific	scientific	ADJ
ajbmeb-3007	9	42	research	research	NOUN
ajbmeb-3007	9	43	on	on	ADP
ajbmeb-3007	9	44	the	the	DET
ajbmeb-3007	9	45	strategy	strategy	NOUN
ajbmeb-3007	9	46	,	,	PUNCT
ajbmeb-3007	9	47	tactics	tactic	NOUN
ajbmeb-3007	9	48	of	of	ADP
ajbmeb-3007	9	49	tax	tax	NOUN
ajbmeb-3007	9	50	policy	policy	NOUN
ajbmeb-3007	9	51	,	,	PUNCT
ajbmeb-3007	9	52	and	and	CCONJ
ajbmeb-3007	9	53	the	the	DET
ajbmeb-3007	9	54	state	state	NOUN
ajbmeb-3007	9	55	's	's	PART
ajbmeb-3007	9	56	position	position	NOUN
ajbmeb-3007	9	57	in	in	ADP
ajbmeb-3007	9	58	the	the	DET
ajbmeb-3007	9	59	implementation	implementation	NOUN
ajbmeb-3007	9	60	of	of	ADP
ajbmeb-3007	9	61	tax	tax	NOUN
ajbmeb-3007	9	62	policy	policy	NOUN
ajbmeb-3007	9	63	directions	direction	NOUN
ajbmeb-3007	9	64	.	.	PUNCT
ajbmeb-3007	10	1	american	american	ADJ
ajbmeb-3007	10	2	journal	journal	PROPN
ajbmeb-3007	10	3	of	of	ADP
ajbmeb-3007	10	4	business	business	NOUN
ajbmeb-3007	10	5	management	management	NOUN
ajbmeb-3007	10	6	,	,	PUNCT
ajbmeb-3007	10	7	economics	economic	NOUN
ajbmeb-3007	10	8	and	and	CCONJ
ajbmeb-3007	10	9	banking	banking	NOUN
ajbmeb-3007	10	10	volume	volume	NOUN
ajbmeb-3007	10	11	37	37	NUM
ajbmeb-3007	10	12	june2025	june2025	PROPN
ajbmeb-3007	10	13	p	p	NOUN
ajbmeb-3007	10	14	a	a	DET
ajbmeb-3007	10	15	g	g	NOUN
ajbmeb-3007	10	16	e	e	NOUN
ajbmeb-3007	10	17	|	|	ADV
ajbmeb-3007	10	18	79	79	NUM
ajbmeb-3007	10	19	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3007	10	20	in	in	ADP
ajbmeb-3007	10	21	the	the	DET
ajbmeb-3007	10	22	scientific	scientific	ADJ
ajbmeb-3007	10	23	works	work	NOUN
ajbmeb-3007	10	24	of	of	ADP
ajbmeb-3007	10	25	uzbek	uzbek	PROPN
ajbmeb-3007	10	26	economists	economist	NOUN
ajbmeb-3007	10	27	e.gadoev	e.gadoev	NOUN
ajbmeb-3007	10	28	,	,	PUNCT
ajbmeb-3007	10	29	t.malikov	t.malikov	NOUN
ajbmeb-3007	10	30	,	,	PUNCT
ajbmeb-3007	10	31	o.olimjonov	o.olimjonov	NUM
ajbmeb-3007	10	32	,	,	PUNCT
ajbmeb-3007	10	33	kh.sobirov	kh.sobirov	NOUN
ajbmeb-3007	10	34	,	,	PUNCT
ajbmeb-3007	10	35	sh.toshmatov	sh.toshmatov	PRON
ajbmeb-3007	10	36	,	,	PUNCT
ajbmeb-3007	10	37	o.abdurakhmanov	o.abdurakhmanov	PRON
ajbmeb-3007	10	38	,	,	PUNCT
ajbmeb-3007	10	39	b.toshmurodova	b.toshmurodova	X
ajbmeb-3007	10	40	,	,	PUNCT
ajbmeb-3007	10	41	n.khaydarov	n.khaydarov	NOUN
ajbmeb-3007	10	42	,	,	PUNCT
ajbmeb-3007	10	43	a.khairutdinov	a.khairutdinov	NOUN
ajbmeb-3007	10	44	,	,	PUNCT
ajbmeb-3007	10	45	k.yakhyayev	k.yakhyayev	NOUN
ajbmeb-3007	10	46	,	,	PUNCT
ajbmeb-3007	10	47	n.kuzieva	n.kuzieva	PROPN
ajbmeb-3007	10	48	,	,	PUNCT
ajbmeb-3007	10	49	the	the	DET
ajbmeb-3007	10	50	further	further	ADJ
ajbmeb-3007	10	51	improvement	improvement	NOUN
ajbmeb-3007	10	52	of	of	ADP
ajbmeb-3007	10	53	tax	tax	NOUN
ajbmeb-3007	10	54	administration	administration	NOUN
ajbmeb-3007	10	55	,	,	PUNCT
ajbmeb-3007	10	56	its	its	PRON
ajbmeb-3007	10	57	theoretical	theoretical	ADJ
ajbmeb-3007	10	58	and	and	CCONJ
ajbmeb-3007	10	59	scientific	scientific	ADJ
ajbmeb-3007	10	60	-	-	PUNCT
ajbmeb-3007	10	61	methodological	methodological	ADJ
ajbmeb-3007	10	62	aspects	aspect	NOUN
ajbmeb-3007	10	63	were	be	AUX
ajbmeb-3007	10	64	studied	study	VERB
ajbmeb-3007	10	65	.	.	PUNCT
ajbmeb-3007	11	1	if	if	SCONJ
ajbmeb-3007	11	2	in	in	ADP
ajbmeb-3007	11	3	the	the	DET
ajbmeb-3007	11	4	scientific	scientific	ADJ
ajbmeb-3007	11	5	research	research	NOUN
ajbmeb-3007	11	6	of	of	ADP
ajbmeb-3007	11	7	one	one	NUM
ajbmeb-3007	11	8	of	of	ADP
ajbmeb-3007	11	9	the	the	DET
ajbmeb-3007	11	10	scientists	scientist	NOUN
ajbmeb-3007	11	11	of	of	ADP
ajbmeb-3007	11	12	our	our	PRON
ajbmeb-3007	11	13	country	country	NOUN
ajbmeb-3007	11	14	,	,	PUNCT
ajbmeb-3007	11	15	e.gadoev	e.gadoev	NOUN
ajbmeb-3007	11	16	,	,	PUNCT
ajbmeb-3007	11	17	the	the	DET
ajbmeb-3007	11	18	directions	direction	NOUN
ajbmeb-3007	11	19	of	of	ADP
ajbmeb-3007	11	20	tax	tax	NOUN
ajbmeb-3007	11	21	policy	policy	NOUN
ajbmeb-3007	11	22	for	for	ADP
ajbmeb-3007	11	23	each	each	DET
ajbmeb-3007	11	24	type	type	NOUN
ajbmeb-3007	11	25	of	of	ADP
ajbmeb-3007	11	26	tax	tax	NOUN
ajbmeb-3007	11	27	are	be	AUX
ajbmeb-3007	11	28	scientifically	scientifically	ADV
ajbmeb-3007	11	29	and	and	CCONJ
ajbmeb-3007	11	30	methodologically	methodologically	ADV
ajbmeb-3007	11	31	revealed	reveal	VERB
ajbmeb-3007	11	32	,	,	PUNCT
ajbmeb-3007	11	33	then	then	ADV
ajbmeb-3007	11	34	in	in	ADP
ajbmeb-3007	11	35	the	the	DET
ajbmeb-3007	11	36	research	research	NOUN
ajbmeb-3007	11	37	work	work	NOUN
ajbmeb-3007	11	38	of	of	ADP
ajbmeb-3007	11	39	s.khudoykulov	s.khudoykulov	NOUN
ajbmeb-3007	11	40	,	,	PUNCT
ajbmeb-3007	11	41	the	the	DET
ajbmeb-3007	11	42	importance	importance	NOUN
ajbmeb-3007	11	43	of	of	ADP
ajbmeb-3007	11	44	forecasting	forecasting	NOUN
ajbmeb-3007	11	45	revenues	revenue	NOUN
ajbmeb-3007	11	46	in	in	ADP
ajbmeb-3007	11	47	the	the	DET
ajbmeb-3007	11	48	formation	formation	NOUN
ajbmeb-3007	11	49	of	of	ADP
ajbmeb-3007	11	50	budget	budget	NOUN
ajbmeb-3007	11	51	revenues	revenue	NOUN
ajbmeb-3007	11	52	is	be	AUX
ajbmeb-3007	11	53	substantiated	substantiate	VERB
ajbmeb-3007	11	54	.	.	PUNCT
ajbmeb-3007	12	1	analysis	analysis	NOUN
ajbmeb-3007	12	2	and	and	CCONJ
ajbmeb-3007	12	3	discussion	discussion	NOUN
ajbmeb-3007	12	4	of	of	ADP
ajbmeb-3007	12	5	results	result	NOUN
ajbmeb-3007	12	6	:	:	PUNCT
ajbmeb-3007	12	7	today	today	NOUN
ajbmeb-3007	12	8	,	,	PUNCT
ajbmeb-3007	12	9	the	the	DET
ajbmeb-3007	12	10	following	follow	VERB
ajbmeb-3007	12	11	shortcomings	shortcoming	NOUN
ajbmeb-3007	12	12	and	and	CCONJ
ajbmeb-3007	12	13	problems	problem	NOUN
ajbmeb-3007	12	14	remain	remain	VERB
ajbmeb-3007	12	15	in	in	ADP
ajbmeb-3007	12	16	the	the	DET
ajbmeb-3007	12	17	tax	tax	NOUN
ajbmeb-3007	12	18	system	system	NOUN
ajbmeb-3007	12	19	,	,	PUNCT
ajbmeb-3007	12	20	hindering	hinder	VERB
ajbmeb-3007	12	21	the	the	DET
ajbmeb-3007	12	22	full	full	ADJ
ajbmeb-3007	12	23	use	use	NOUN
ajbmeb-3007	12	24	of	of	ADP
ajbmeb-3007	12	25	the	the	DET
ajbmeb-3007	12	26	potential	potential	NOUN
ajbmeb-3007	12	27	of	of	ADP
ajbmeb-3007	12	28	tax	tax	NOUN
ajbmeb-3007	12	29	authorities	authority	NOUN
ajbmeb-3007	12	30	,	,	PUNCT
ajbmeb-3007	12	31	increasing	increase	VERB
ajbmeb-3007	12	32	business	business	NOUN
ajbmeb-3007	12	33	activity	activity	NOUN
ajbmeb-3007	12	34	,	,	PUNCT
ajbmeb-3007	12	35	and	and	CCONJ
ajbmeb-3007	12	36	supporting	support	VERB
ajbmeb-3007	12	37	entrepreneurship	entrepreneurship	NOUN
ajbmeb-3007	12	38	.	.	PUNCT
ajbmeb-3007	13	1	including	include	VERB
ajbmeb-3007	13	2	incomplete	incomplete	ADJ
ajbmeb-3007	13	3	compliance	compliance	NOUN
ajbmeb-3007	13	4	of	of	ADP
ajbmeb-3007	13	5	the	the	DET
ajbmeb-3007	13	6	services	service	NOUN
ajbmeb-3007	13	7	provided	provide	VERB
ajbmeb-3007	13	8	to	to	ADP
ajbmeb-3007	13	9	taxpayers	taxpayer	NOUN
ajbmeb-3007	13	10	with	with	ADP
ajbmeb-3007	13	11	modern	modern	ADJ
ajbmeb-3007	13	12	requirements	requirement	NOUN
ajbmeb-3007	13	13	,	,	PUNCT
ajbmeb-3007	13	14	including	include	VERB
ajbmeb-3007	13	15	the	the	DET
ajbmeb-3007	13	16	lack	lack	NOUN
ajbmeb-3007	13	17	of	of	ADP
ajbmeb-3007	13	18	a	a	DET
ajbmeb-3007	13	19	unified	unified	ADJ
ajbmeb-3007	13	20	standard	standard	NOUN
ajbmeb-3007	13	21	for	for	ADP
ajbmeb-3007	13	22	servicing	servicing	NOUN
ajbmeb-3007	13	23	taxpayers	taxpayer	NOUN
ajbmeb-3007	13	24	,	,	PUNCT
ajbmeb-3007	13	25	the	the	DET
ajbmeb-3007	13	26	absence	absence	NOUN
ajbmeb-3007	13	27	of	of	ADP
ajbmeb-3007	13	28	a	a	DET
ajbmeb-3007	13	29	system	system	NOUN
ajbmeb-3007	13	30	for	for	ADP
ajbmeb-3007	13	31	assessing	assess	VERB
ajbmeb-3007	13	32	and	and	CCONJ
ajbmeb-3007	13	33	monitoring	monitor	VERB
ajbmeb-3007	13	34	the	the	DET
ajbmeb-3007	13	35	quality	quality	NOUN
ajbmeb-3007	13	36	of	of	ADP
ajbmeb-3007	13	37	tax	tax	NOUN
ajbmeb-3007	13	38	services	service	NOUN
ajbmeb-3007	13	39	and	and	CCONJ
ajbmeb-3007	13	40	consultations	consultation	NOUN
ajbmeb-3007	13	41	provided	provide	VERB
ajbmeb-3007	13	42	;	;	PUNCT
ajbmeb-3007	13	43	the	the	DET
ajbmeb-3007	13	44	fragmented	fragmented	ADJ
ajbmeb-3007	13	45	and	and	CCONJ
ajbmeb-3007	13	46	inconsistent	inconsistent	ADJ
ajbmeb-3007	13	47	work	work	NOUN
ajbmeb-3007	13	48	of	of	ADP
ajbmeb-3007	13	49	tax	tax	NOUN
ajbmeb-3007	13	50	authorities	authority	NOUN
ajbmeb-3007	13	51	to	to	PART
ajbmeb-3007	13	52	combat	combat	VERB
ajbmeb-3007	13	53	the	the	DET
ajbmeb-3007	13	54	widespread	widespread	ADJ
ajbmeb-3007	13	55	practice	practice	NOUN
ajbmeb-3007	13	56	of	of	ADP
ajbmeb-3007	13	57	concealing	conceal	VERB
ajbmeb-3007	13	58	the	the	DET
ajbmeb-3007	13	59	volume	volume	NOUN
ajbmeb-3007	13	60	of	of	ADP
ajbmeb-3007	13	61	income	income	NOUN
ajbmeb-3007	13	62	by	by	ADP
ajbmeb-3007	13	63	taxpayers	taxpayer	NOUN
ajbmeb-3007	13	64	,	,	PUNCT
ajbmeb-3007	13	65	using	use	VERB
ajbmeb-3007	13	66	tax	tax	NOUN
ajbmeb-3007	13	67	evasion	evasion	NOUN
ajbmeb-3007	13	68	schemes	scheme	NOUN
ajbmeb-3007	13	69	,	,	PUNCT
ajbmeb-3007	13	70	which	which	PRON
ajbmeb-3007	13	71	may	may	AUX
ajbmeb-3007	13	72	lead	lead	VERB
ajbmeb-3007	13	73	to	to	ADP
ajbmeb-3007	13	74	a	a	DET
ajbmeb-3007	13	75	decrease	decrease	NOUN
ajbmeb-3007	13	76	in	in	ADP
ajbmeb-3007	13	77	tax	tax	NOUN
ajbmeb-3007	13	78	discipline	discipline	NOUN
ajbmeb-3007	13	79	,	,	PUNCT
ajbmeb-3007	13	80	the	the	DET
ajbmeb-3007	13	81	preservation	preservation	NOUN
ajbmeb-3007	13	82	of	of	ADP
ajbmeb-3007	13	83	the	the	DET
ajbmeb-3007	13	84	scale	scale	NOUN
ajbmeb-3007	13	85	of	of	ADP
ajbmeb-3007	13	86	the	the	DET
ajbmeb-3007	13	87	shadow	shadow	NOUN
ajbmeb-3007	13	88	economy	economy	NOUN
ajbmeb-3007	13	89	,	,	PUNCT
ajbmeb-3007	13	90	and	and	CCONJ
ajbmeb-3007	13	91	the	the	DET
ajbmeb-3007	13	92	deterioration	deterioration	NOUN
ajbmeb-3007	13	93	of	of	ADP
ajbmeb-3007	13	94	business	business	NOUN
ajbmeb-3007	13	95	conditions	condition	NOUN
ajbmeb-3007	13	96	for	for	ADP
ajbmeb-3007	13	97	conscientious	conscientious	ADJ
ajbmeb-3007	13	98	entrepreneurs	entrepreneur	NOUN
ajbmeb-3007	13	99	;	;	PUNCT
ajbmeb-3007	13	100	in	in	ADP
ajbmeb-3007	13	101	parallel	parallel	NOUN
ajbmeb-3007	13	102	with	with	ADP
ajbmeb-3007	13	103	the	the	DET
ajbmeb-3007	13	104	introduction	introduction	NOUN
ajbmeb-3007	13	105	of	of	ADP
ajbmeb-3007	13	106	modern	modern	ADJ
ajbmeb-3007	13	107	methods	method	NOUN
ajbmeb-3007	13	108	of	of	ADP
ajbmeb-3007	13	109	management	management	NOUN
ajbmeb-3007	13	110	and	and	CCONJ
ajbmeb-3007	13	111	human	human	ADJ
ajbmeb-3007	13	112	resource	resource	NOUN
ajbmeb-3007	13	113	development	development	NOUN
ajbmeb-3007	13	114	,	,	PUNCT
ajbmeb-3007	13	115	the	the	DET
ajbmeb-3007	13	116	anti	anti	ADJ
ajbmeb-3007	13	117	-	-	ADJ
ajbmeb-3007	13	118	corruption	corruption	ADJ
ajbmeb-3007	13	119	compliance	compliance	NOUN
ajbmeb-3007	13	120	control	control	NOUN
ajbmeb-3007	13	121	policy	policy	NOUN
ajbmeb-3007	13	122	has	have	AUX
ajbmeb-3007	13	123	not	not	PART
ajbmeb-3007	13	124	been	be	AUX
ajbmeb-3007	13	125	strengthened	strengthen	VERB
ajbmeb-3007	13	126	,	,	PUNCT
ajbmeb-3007	13	127	and	and	CCONJ
ajbmeb-3007	13	128	decent	decent	ADJ
ajbmeb-3007	13	129	working	working	NOUN
ajbmeb-3007	13	130	conditions	condition	NOUN
ajbmeb-3007	13	131	have	have	AUX
ajbmeb-3007	13	132	not	not	PART
ajbmeb-3007	13	133	been	be	AUX
ajbmeb-3007	13	134	created	create	VERB
ajbmeb-3007	13	135	for	for	ADP
ajbmeb-3007	13	136	employees	employee	NOUN
ajbmeb-3007	13	137	,	,	PUNCT
ajbmeb-3007	13	138	especially	especially	ADV
ajbmeb-3007	13	139	in	in	ADP
ajbmeb-3007	13	140	the	the	DET
ajbmeb-3007	13	141	structural	structural	ADJ
ajbmeb-3007	13	142	units	unit	NOUN
ajbmeb-3007	13	143	of	of	ADP
ajbmeb-3007	13	144	districts	district	NOUN
ajbmeb-3007	13	145	and	and	CCONJ
ajbmeb-3007	13	146	cities	city	NOUN
ajbmeb-3007	13	147	;	;	PUNCT
ajbmeb-3007	13	148	the	the	DET
ajbmeb-3007	13	149	application	application	NOUN
ajbmeb-3007	13	150	of	of	ADP
ajbmeb-3007	13	151	tax	tax	NOUN
ajbmeb-3007	13	152	control	control	NOUN
ajbmeb-3007	13	153	tools	tool	NOUN
ajbmeb-3007	13	154	not	not	PART
ajbmeb-3007	13	155	only	only	ADV
ajbmeb-3007	13	156	to	to	ADP
ajbmeb-3007	13	157	unscrupulous	unscrupulous	ADJ
ajbmeb-3007	13	158	taxpayers	taxpayer	NOUN
ajbmeb-3007	13	159	,	,	PUNCT
ajbmeb-3007	13	160	the	the	DET
ajbmeb-3007	13	161	absence	absence	NOUN
ajbmeb-3007	13	162	of	of	ADP
ajbmeb-3007	13	163	a	a	DET
ajbmeb-3007	13	164	system	system	NOUN
ajbmeb-3007	13	165	of	of	ADP
ajbmeb-3007	13	166	incentives	incentive	NOUN
ajbmeb-3007	13	167	for	for	ADP
ajbmeb-3007	13	168	transitioning	transition	VERB
ajbmeb-3007	13	169	to	to	ADP
ajbmeb-3007	13	170	the	the	DET
ajbmeb-3007	13	171	category	category	NOUN
ajbmeb-3007	13	172	of	of	ADP
ajbmeb-3007	13	173	conscientious	conscientious	ADJ
ajbmeb-3007	13	174	taxpayers	taxpayer	NOUN
ajbmeb-3007	13	175	.	.	PUNCT
ajbmeb-3007	14	1	today	today	NOUN
ajbmeb-3007	14	2	,	,	PUNCT
ajbmeb-3007	14	3	the	the	DET
ajbmeb-3007	14	4	processes	process	NOUN
ajbmeb-3007	14	5	of	of	ADP
ajbmeb-3007	14	6	globalization	globalization	NOUN
ajbmeb-3007	14	7	,	,	PUNCT
ajbmeb-3007	14	8	economic	economic	ADJ
ajbmeb-3007	14	9	integration	integration	NOUN
ajbmeb-3007	14	10	,	,	PUNCT
ajbmeb-3007	14	11	and	and	CCONJ
ajbmeb-3007	14	12	increasing	increase	VERB
ajbmeb-3007	14	13	competition	competition	NOUN
ajbmeb-3007	14	14	are	be	AUX
ajbmeb-3007	14	15	prompting	prompt	VERB
ajbmeb-3007	14	16	states	state	NOUN
ajbmeb-3007	14	17	to	to	PART
ajbmeb-3007	14	18	adopt	adopt	VERB
ajbmeb-3007	14	19	modern	modern	ADJ
ajbmeb-3007	14	20	,	,	PUNCT
ajbmeb-3007	14	21	effective	effective	ADJ
ajbmeb-3007	14	22	,	,	PUNCT
ajbmeb-3007	14	23	and	and	CCONJ
ajbmeb-3007	14	24	fair	fair	ADJ
ajbmeb-3007	14	25	approaches	approach	NOUN
ajbmeb-3007	14	26	to	to	ADP
ajbmeb-3007	14	27	tax	tax	NOUN
ajbmeb-3007	14	28	policy	policy	NOUN
ajbmeb-3007	14	29	.	.	PUNCT
ajbmeb-3007	15	1	tax	tax	NOUN
ajbmeb-3007	15	2	reforms	reform	NOUN
ajbmeb-3007	15	3	being	be	AUX
ajbmeb-3007	15	4	implemented	implement	VERB
ajbmeb-3007	15	5	in	in	ADP
ajbmeb-3007	15	6	the	the	DET
ajbmeb-3007	15	7	republic	republic	NOUN
ajbmeb-3007	15	8	of	of	ADP
ajbmeb-3007	15	9	uzbekistan	uzbekistan	PROPN
ajbmeb-3007	15	10	are	be	AUX
ajbmeb-3007	15	11	also	also	ADV
ajbmeb-3007	15	12	inextricably	inextricably	ADV
ajbmeb-3007	15	13	linked	link	VERB
ajbmeb-3007	15	14	with	with	ADP
ajbmeb-3007	15	15	these	these	DET
ajbmeb-3007	15	16	processes	process	NOUN
ajbmeb-3007	15	17	.	.	PUNCT
ajbmeb-3007	16	1	when	when	SCONJ
ajbmeb-3007	16	2	modernizing	modernize	VERB
ajbmeb-3007	16	3	tax	tax	NOUN
ajbmeb-3007	16	4	policy	policy	NOUN
ajbmeb-3007	16	5	,	,	PUNCT
ajbmeb-3007	16	6	it	it	PRON
ajbmeb-3007	16	7	is	be	AUX
ajbmeb-3007	16	8	important	important	ADJ
ajbmeb-3007	16	9	not	not	PART
ajbmeb-3007	16	10	only	only	ADV
ajbmeb-3007	16	11	to	to	PART
ajbmeb-3007	16	12	be	be	AUX
ajbmeb-3007	16	13	limited	limit	VERB
ajbmeb-3007	16	14	to	to	ADP
ajbmeb-3007	16	15	national	national	ADJ
ajbmeb-3007	16	16	characteristics	characteristic	NOUN
ajbmeb-3007	16	17	,	,	PUNCT
ajbmeb-3007	16	18	but	but	CCONJ
ajbmeb-3007	16	19	also	also	ADV
ajbmeb-3007	16	20	to	to	PART
ajbmeb-3007	16	21	study	study	VERB
ajbmeb-3007	16	22	and	and	CCONJ
ajbmeb-3007	16	23	implement	implement	VERB
ajbmeb-3007	16	24	the	the	DET
ajbmeb-3007	16	25	best	good	ADJ
ajbmeb-3007	16	26	practices	practice	NOUN
ajbmeb-3007	16	27	of	of	ADP
ajbmeb-3007	16	28	developed	developed	ADJ
ajbmeb-3007	16	29	and	and	CCONJ
ajbmeb-3007	16	30	developing	develop	VERB
ajbmeb-3007	16	31	countries	country	NOUN
ajbmeb-3007	16	32	.	.	PUNCT
ajbmeb-3007	17	1	in	in	ADP
ajbmeb-3007	17	2	particular	particular	ADJ
ajbmeb-3007	17	3	,	,	PUNCT
ajbmeb-3007	17	4	the	the	DET
ajbmeb-3007	17	5	experience	experience	NOUN
ajbmeb-3007	17	6	of	of	ADP
ajbmeb-3007	17	7	foreign	foreign	ADJ
ajbmeb-3007	17	8	countries	country	NOUN
ajbmeb-3007	17	9	including	include	VERB
ajbmeb-3007	17	10	neighboring	neighboring	NOUN
ajbmeb-3007	17	11	states	state	NOUN
ajbmeb-3007	17	12	such	such	ADJ
ajbmeb-3007	17	13	as	as	ADP
ajbmeb-3007	17	14	russia	russia	PROPN
ajbmeb-3007	17	15	,	,	PUNCT
ajbmeb-3007	17	16	kazakhstan	kazakhstan	PROPN
ajbmeb-3007	17	17	,	,	PUNCT
ajbmeb-3007	17	18	and	and	CCONJ
ajbmeb-3007	17	19	georgia	georgia	PROPN
ajbmeb-3007	17	20	can	can	AUX
ajbmeb-3007	17	21	serve	serve	VERB
ajbmeb-3007	17	22	as	as	ADP
ajbmeb-3007	17	23	an	an	DET
ajbmeb-3007	17	24	example	example	NOUN
ajbmeb-3007	17	25	in	in	ADP
ajbmeb-3007	17	26	improving	improve	VERB
ajbmeb-3007	17	27	uzbekistan	uzbekistan	PROPN
ajbmeb-3007	17	28	's	's	PART
ajbmeb-3007	17	29	tax	tax	NOUN
ajbmeb-3007	17	30	policy	policy	NOUN
ajbmeb-3007	17	31	.	.	PUNCT
ajbmeb-3007	18	1	deep	deep	ADJ
ajbmeb-3007	18	2	analysis	analysis	NOUN
ajbmeb-3007	18	3	of	of	ADP
ajbmeb-3007	18	4	foreign	foreign	ADJ
ajbmeb-3007	18	5	experience	experience	NOUN
ajbmeb-3007	18	6	in	in	ADP
ajbmeb-3007	18	7	such	such	ADJ
ajbmeb-3007	18	8	areas	area	NOUN
ajbmeb-3007	18	9	as	as	ADP
ajbmeb-3007	18	10	optimization	optimization	NOUN
ajbmeb-3007	18	11	of	of	ADP
ajbmeb-3007	18	12	the	the	DET
ajbmeb-3007	18	13	tax	tax	NOUN
ajbmeb-3007	18	14	burden	burden	NOUN
ajbmeb-3007	18	15	,	,	PUNCT
ajbmeb-3007	18	16	acceleration	acceleration	NOUN
ajbmeb-3007	18	17	of	of	ADP
ajbmeb-3007	18	18	digitalization	digitalization	NOUN
ajbmeb-3007	18	19	,	,	PUNCT
ajbmeb-3007	18	20	simplification	simplification	NOUN
ajbmeb-3007	18	21	of	of	ADP
ajbmeb-3007	18	22	tax	tax	NOUN
ajbmeb-3007	18	23	administration	administration	NOUN
ajbmeb-3007	18	24	,	,	PUNCT
ajbmeb-3007	18	25	and	and	CCONJ
ajbmeb-3007	18	26	adaptation	adaptation	NOUN
ajbmeb-3007	18	27	to	to	ADP
ajbmeb-3007	18	28	the	the	DET
ajbmeb-3007	18	29	national	national	ADJ
ajbmeb-3007	18	30	model	model	NOUN
ajbmeb-3007	18	31	will	will	AUX
ajbmeb-3007	18	32	create	create	VERB
ajbmeb-3007	18	33	a	a	DET
ajbmeb-3007	18	34	solid	solid	ADJ
ajbmeb-3007	18	35	foundation	foundation	NOUN
ajbmeb-3007	18	36	for	for	ADP
ajbmeb-3007	18	37	sustainable	sustainable	ADJ
ajbmeb-3007	18	38	economic	economic	ADJ
ajbmeb-3007	18	39	growth	growth	NOUN
ajbmeb-3007	18	40	in	in	ADP
ajbmeb-3007	18	41	the	the	DET
ajbmeb-3007	18	42	future	future	NOUN
ajbmeb-3007	18	43	.	.	PUNCT
ajbmeb-3007	19	1	the	the	DET
ajbmeb-3007	19	2	tax	tax	NOUN
ajbmeb-3007	19	3	policy	policy	NOUN
ajbmeb-3007	19	4	of	of	ADP
ajbmeb-3007	19	5	the	the	DET
ajbmeb-3007	19	6	republic	republic	NOUN
ajbmeb-3007	19	7	of	of	ADP
ajbmeb-3007	19	8	georgia	georgia	PROPN
ajbmeb-3007	19	9	is	be	AUX
ajbmeb-3007	19	10	considered	consider	VERB
ajbmeb-3007	19	11	exemplary	exemplary	ADJ
ajbmeb-3007	19	12	for	for	ADP
ajbmeb-3007	19	13	most	most	ADJ
ajbmeb-3007	19	14	countries	country	NOUN
ajbmeb-3007	19	15	.	.	PUNCT
ajbmeb-3007	20	1	its	its	PRON
ajbmeb-3007	20	2	strategic	strategic	ADJ
ajbmeb-3007	20	3	approach	approach	NOUN
ajbmeb-3007	20	4	is	be	AUX
ajbmeb-3007	20	5	the	the	DET
ajbmeb-3007	20	6	formation	formation	NOUN
ajbmeb-3007	20	7	of	of	ADP
ajbmeb-3007	20	8	a	a	DET
ajbmeb-3007	20	9	simple	simple	ADJ
ajbmeb-3007	20	10	,	,	PUNCT
ajbmeb-3007	20	11	transparent	transparent	ADJ
ajbmeb-3007	20	12	,	,	PUNCT
ajbmeb-3007	20	13	and	and	CCONJ
ajbmeb-3007	20	14	attractive	attractive	ADJ
ajbmeb-3007	20	15	tax	tax	NOUN
ajbmeb-3007	20	16	system	system	NOUN
ajbmeb-3007	20	17	for	for	ADP
ajbmeb-3007	20	18	investors	investor	NOUN
ajbmeb-3007	20	19	.	.	PUNCT
ajbmeb-3007	21	1	the	the	DET
ajbmeb-3007	21	2	goals	goal	NOUN
ajbmeb-3007	21	3	of	of	ADP
ajbmeb-3007	21	4	the	the	DET
ajbmeb-3007	21	5	tax	tax	NOUN
ajbmeb-3007	21	6	policy	policy	NOUN
ajbmeb-3007	21	7	strategy	strategy	NOUN
ajbmeb-3007	21	8	of	of	ADP
ajbmeb-3007	21	9	the	the	DET
ajbmeb-3007	21	10	republic	republic	NOUN
ajbmeb-3007	21	11	of	of	ADP
ajbmeb-3007	21	12	georgia	georgia	PROPN
ajbmeb-3007	21	13	are	be	AUX
ajbmeb-3007	21	14	:	:	PUNCT
ajbmeb-3007	21	15	ensuring	ensure	VERB
ajbmeb-3007	21	16	economic	economic	ADJ
ajbmeb-3007	21	17	growth	growth	NOUN
ajbmeb-3007	21	18	and	and	CCONJ
ajbmeb-3007	21	19	stimulating	stimulate	VERB
ajbmeb-3007	21	20	the	the	DET
ajbmeb-3007	21	21	private	private	ADJ
ajbmeb-3007	21	22	sector	sector	NOUN
ajbmeb-3007	21	23	;	;	PUNCT
ajbmeb-3007	21	24	attracting	attract	VERB
ajbmeb-3007	21	25	foreign	foreign	ADJ
ajbmeb-3007	21	26	investment	investment	NOUN
ajbmeb-3007	21	27	;	;	PUNCT
ajbmeb-3007	21	28	simplification	simplification	NOUN
ajbmeb-3007	21	29	and	and	CCONJ
ajbmeb-3007	21	30	automation	automation	NOUN
ajbmeb-3007	21	31	of	of	ADP
ajbmeb-3007	21	32	the	the	DET
ajbmeb-3007	21	33	tax	tax	NOUN
ajbmeb-3007	21	34	system	system	NOUN
ajbmeb-3007	21	35	;	;	PUNCT
ajbmeb-3007	21	36	creating	create	VERB
ajbmeb-3007	21	37	trusting	trust	VERB
ajbmeb-3007	21	38	relationships	relationship	NOUN
ajbmeb-3007	21	39	with	with	ADP
ajbmeb-3007	21	40	taxpayers	taxpayer	NOUN
ajbmeb-3007	21	41	;	;	PUNCT
ajbmeb-3007	21	42	american	american	ADJ
ajbmeb-3007	21	43	journal	journal	PROPN
ajbmeb-3007	21	44	of	of	ADP
ajbmeb-3007	21	45	business	business	NOUN
ajbmeb-3007	21	46	management	management	NOUN
ajbmeb-3007	21	47	,	,	PUNCT
ajbmeb-3007	21	48	economics	economic	NOUN
ajbmeb-3007	21	49	and	and	CCONJ
ajbmeb-3007	21	50	banking	banking	NOUN
ajbmeb-3007	21	51	volume	volume	NOUN
ajbmeb-3007	21	52	37	37	NUM
ajbmeb-3007	21	53	june2025	june2025	PROPN
ajbmeb-3007	21	54	p	p	NOUN
ajbmeb-3007	21	55	a	a	DET
ajbmeb-3007	21	56	g	g	NOUN
ajbmeb-3007	21	57	e	e	NOUN
ajbmeb-3007	21	58	|	|	NOUN
ajbmeb-3007	21	59	80	80	NUM
ajbmeb-3007	21	60	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3007	21	61	the	the	DET
ajbmeb-3007	21	62	main	main	ADJ
ajbmeb-3007	21	63	reforms	reform	NOUN
ajbmeb-3007	21	64	are	be	AUX
ajbmeb-3007	21	65	as	as	SCONJ
ajbmeb-3007	21	66	follows	follow	VERB
ajbmeb-3007	21	67	.	.	PUNCT
ajbmeb-3007	22	1	the	the	DET
ajbmeb-3007	22	2	estonian	estonian	ADJ
ajbmeb-3007	22	3	model	model	NOUN
ajbmeb-3007	22	4	corporate	corporate	ADJ
ajbmeb-3007	22	5	tax	tax	NOUN
ajbmeb-3007	22	6	tax	tax	NOUN
ajbmeb-3007	22	7	is	be	AUX
ajbmeb-3007	22	8	levied	levy	VERB
ajbmeb-3007	22	9	only	only	ADV
ajbmeb-3007	22	10	upon	upon	SCONJ
ajbmeb-3007	22	11	payment	payment	NOUN
ajbmeb-3007	22	12	of	of	ADP
ajbmeb-3007	22	13	dividends	dividend	NOUN
ajbmeb-3007	22	14	.	.	PUNCT
ajbmeb-3007	23	1	a	a	DET
ajbmeb-3007	23	2	small	small	ADJ
ajbmeb-3007	23	3	number	number	NOUN
ajbmeb-3007	23	4	of	of	ADP
ajbmeb-3007	23	5	types	type	NOUN
ajbmeb-3007	23	6	of	of	ADP
ajbmeb-3007	23	7	taxes	taxis	NOUN
ajbmeb-3007	23	8	there	there	PRON
ajbmeb-3007	23	9	are	be	VERB
ajbmeb-3007	23	10	6	6	NUM
ajbmeb-3007	23	11	main	main	ADJ
ajbmeb-3007	23	12	types	type	NOUN
ajbmeb-3007	23	13	of	of	ADP
ajbmeb-3007	23	14	taxes	taxis	NOUN
ajbmeb-3007	23	15	in	in	ADP
ajbmeb-3007	23	16	total	total	NOUN
ajbmeb-3007	23	17	.	.	PUNCT
ajbmeb-3007	24	1	digital	digital	ADJ
ajbmeb-3007	24	2	tax	tax	NOUN
ajbmeb-3007	24	3	service	service	NOUN
ajbmeb-3007	24	4	e	e	NOUN
ajbmeb-3007	24	5	-	-	NOUN
ajbmeb-3007	24	6	filing	filing	NOUN
ajbmeb-3007	24	7	,	,	PUNCT
ajbmeb-3007	24	8	e	e	NOUN
ajbmeb-3007	24	9	-	-	NOUN
ajbmeb-3007	24	10	invoice	invoice	ADJ
ajbmeb-3007	24	11	,	,	PUNCT
ajbmeb-3007	24	12	online	online	ADJ
ajbmeb-3007	24	13	registers	register	NOUN
ajbmeb-3007	24	14	.	.	PUNCT
ajbmeb-3007	25	1	a	a	DET
ajbmeb-3007	25	2	favorable	favorable	ADJ
ajbmeb-3007	25	3	environment	environment	NOUN
ajbmeb-3007	25	4	for	for	ADP
ajbmeb-3007	25	5	entrepreneurship	entrepreneurship	NOUN
ajbmeb-3007	25	6	special	special	ADJ
ajbmeb-3007	25	7	regimes	regime	NOUN
ajbmeb-3007	25	8	for	for	ADP
ajbmeb-3007	25	9	small	small	ADJ
ajbmeb-3007	25	10	businesses	business	NOUN
ajbmeb-3007	25	11	,	,	PUNCT
ajbmeb-3007	25	12	transparency	transparency	NOUN
ajbmeb-3007	25	13	and	and	CCONJ
ajbmeb-3007	25	14	automation	automation	NOUN
ajbmeb-3007	25	15	a	a	DET
ajbmeb-3007	25	16	lack	lack	NOUN
ajbmeb-3007	25	17	of	of	ADP
ajbmeb-3007	25	18	corruption	corruption	NOUN
ajbmeb-3007	25	19	,	,	PUNCT
ajbmeb-3007	25	20	transparent	transparent	ADJ
ajbmeb-3007	25	21	mechanisms	mechanism	NOUN
ajbmeb-3007	25	22	.	.	PUNCT
ajbmeb-3007	26	1	as	as	ADP
ajbmeb-3007	26	2	a	a	DET
ajbmeb-3007	26	3	result	result	NOUN
ajbmeb-3007	26	4	of	of	ADP
ajbmeb-3007	26	5	the	the	DET
ajbmeb-3007	26	6	reforms	reform	NOUN
ajbmeb-3007	26	7	implemented	implement	VERB
ajbmeb-3007	26	8	high	high	ADJ
ajbmeb-3007	26	9	positions	position	NOUN
ajbmeb-3007	26	10	in	in	ADP
ajbmeb-3007	26	11	the	the	DET
ajbmeb-3007	26	12	doing	do	VERB
ajbmeb-3007	26	13	business	business	NOUN
ajbmeb-3007	26	14	rating	rating	NOUN
ajbmeb-3007	26	15	,	,	PUNCT
ajbmeb-3007	26	16	a	a	DET
ajbmeb-3007	26	17	favorable	favorable	ADJ
ajbmeb-3007	26	18	environment	environment	NOUN
ajbmeb-3007	26	19	for	for	ADP
ajbmeb-3007	26	20	foreign	foreign	ADJ
ajbmeb-3007	26	21	investors	investor	NOUN
ajbmeb-3007	26	22	,	,	PUNCT
ajbmeb-3007	26	23	a	a	DET
ajbmeb-3007	26	24	very	very	ADV
ajbmeb-3007	26	25	low	low	ADJ
ajbmeb-3007	26	26	level	level	NOUN
ajbmeb-3007	26	27	of	of	ADP
ajbmeb-3007	26	28	corruption	corruption	NOUN
ajbmeb-3007	26	29	.	.	PUNCT
ajbmeb-3007	27	1	also	also	ADV
ajbmeb-3007	27	2	,	,	PUNCT
ajbmeb-3007	27	3	a	a	DET
ajbmeb-3007	27	4	number	number	NOUN
ajbmeb-3007	27	5	of	of	ADP
ajbmeb-3007	27	6	problems	problem	NOUN
ajbmeb-3007	27	7	remain	remain	VERB
ajbmeb-3007	27	8	relevant	relevant	ADJ
ajbmeb-3007	27	9	.	.	PUNCT
ajbmeb-3007	28	1	these	these	PRON
ajbmeb-3007	28	2	are	be	AUX
ajbmeb-3007	28	3	the	the	DET
ajbmeb-3007	28	4	still	still	ADV
ajbmeb-3007	28	5	high	high	ADJ
ajbmeb-3007	28	6	share	share	NOUN
ajbmeb-3007	28	7	of	of	ADP
ajbmeb-3007	28	8	informal	informal	ADJ
ajbmeb-3007	28	9	labor	labor	NOUN
ajbmeb-3007	28	10	,	,	PUNCT
ajbmeb-3007	28	11	problems	problem	NOUN
ajbmeb-3007	28	12	remain	remain	VERB
ajbmeb-3007	28	13	in	in	ADP
ajbmeb-3007	28	14	the	the	DET
ajbmeb-3007	28	15	adaptation	adaptation	NOUN
ajbmeb-3007	28	16	of	of	ADP
ajbmeb-3007	28	17	small	small	ADJ
ajbmeb-3007	28	18	businesses	business	NOUN
ajbmeb-3007	28	19	to	to	ADP
ajbmeb-3007	28	20	the	the	DET
ajbmeb-3007	28	21	digital	digital	ADJ
ajbmeb-3007	28	22	system	system	NOUN
ajbmeb-3007	28	23	.	.	PUNCT
ajbmeb-3007	29	1	georgia	georgia	PROPN
ajbmeb-3007	29	2	's	's	PART
ajbmeb-3007	29	3	tax	tax	NOUN
ajbmeb-3007	29	4	policy	policy	NOUN
ajbmeb-3007	29	5	is	be	AUX
ajbmeb-3007	29	6	built	build	VERB
ajbmeb-3007	29	7	on	on	ADP
ajbmeb-3007	29	8	the	the	DET
ajbmeb-3007	29	9	principle	principle	NOUN
ajbmeb-3007	29	10	of	of	ADP
ajbmeb-3007	29	11	"	"	PUNCT
ajbmeb-3007	29	12	minimal	minimal	ADJ
ajbmeb-3007	29	13	types	type	NOUN
ajbmeb-3007	29	14	of	of	ADP
ajbmeb-3007	29	15	taxes	taxis	NOUN
ajbmeb-3007	29	16	,	,	PUNCT
ajbmeb-3007	29	17	low	low	ADJ
ajbmeb-3007	29	18	rates	rate	NOUN
ajbmeb-3007	29	19	,	,	PUNCT
ajbmeb-3007	29	20	maximum	maximum	ADJ
ajbmeb-3007	29	21	transparency	transparency	NOUN
ajbmeb-3007	29	22	.	.	PUNCT
ajbmeb-3007	29	23	"	"	PUNCT
ajbmeb-3007	30	1	this	this	DET
ajbmeb-3007	30	2	policy	policy	NOUN
ajbmeb-3007	30	3	is	be	AUX
ajbmeb-3007	30	4	a	a	DET
ajbmeb-3007	30	5	liberal	liberal	ADJ
ajbmeb-3007	30	6	approach	approach	NOUN
ajbmeb-3007	30	7	that	that	PRON
ajbmeb-3007	30	8	serves	serve	VERB
ajbmeb-3007	30	9	as	as	ADP
ajbmeb-3007	30	10	a	a	DET
ajbmeb-3007	30	11	model	model	NOUN
ajbmeb-3007	30	12	for	for	ADP
ajbmeb-3007	30	13	small	small	ADJ
ajbmeb-3007	30	14	countries	country	NOUN
ajbmeb-3007	30	15	and	and	CCONJ
ajbmeb-3007	30	16	creates	create	VERB
ajbmeb-3007	30	17	a	a	DET
ajbmeb-3007	30	18	competitive	competitive	ADJ
ajbmeb-3007	30	19	environment	environment	NOUN
ajbmeb-3007	30	20	for	for	ADP
ajbmeb-3007	30	21	investors	investor	NOUN
ajbmeb-3007	30	22	.	.	PUNCT
ajbmeb-3007	31	1	the	the	DET
ajbmeb-3007	31	2	goals	goal	NOUN
ajbmeb-3007	31	3	of	of	ADP
ajbmeb-3007	31	4	the	the	DET
ajbmeb-3007	31	5	tax	tax	NOUN
ajbmeb-3007	31	6	policy	policy	NOUN
ajbmeb-3007	31	7	strategy	strategy	NOUN
ajbmeb-3007	31	8	of	of	ADP
ajbmeb-3007	31	9	the	the	DET
ajbmeb-3007	31	10	republic	republic	NOUN
ajbmeb-3007	31	11	of	of	ADP
ajbmeb-3007	31	12	kazakhstan	kazakhstan	PROPN
ajbmeb-3007	31	13	are	be	AUX
ajbmeb-3007	31	14	to	to	PART
ajbmeb-3007	31	15	stimulate	stimulate	VERB
ajbmeb-3007	31	16	economic	economic	ADJ
ajbmeb-3007	31	17	growth	growth	NOUN
ajbmeb-3007	31	18	,	,	PUNCT
ajbmeb-3007	31	19	fiscal	fiscal	ADJ
ajbmeb-3007	31	20	stability	stability	NOUN
ajbmeb-3007	31	21	,	,	PUNCT
ajbmeb-3007	31	22	support	support	VERB
ajbmeb-3007	31	23	the	the	DET
ajbmeb-3007	31	24	innovative	innovative	ADJ
ajbmeb-3007	31	25	and	and	CCONJ
ajbmeb-3007	31	26	digital	digital	ADJ
ajbmeb-3007	31	27	economy	economy	NOUN
ajbmeb-3007	31	28	,	,	PUNCT
ajbmeb-3007	31	29	and	and	CCONJ
ajbmeb-3007	31	30	strengthen	strengthen	VERB
ajbmeb-3007	31	31	investment	investment	NOUN
ajbmeb-3007	31	32	attractiveness	attractiveness	NOUN
ajbmeb-3007	31	33	.	.	PUNCT
ajbmeb-3007	32	1	the	the	DET
ajbmeb-3007	32	2	main	main	ADJ
ajbmeb-3007	32	3	directions	direction	NOUN
ajbmeb-3007	32	4	of	of	ADP
ajbmeb-3007	32	5	tax	tax	NOUN
ajbmeb-3007	32	6	policy	policy	NOUN
ajbmeb-3007	32	7	are	be	AUX
ajbmeb-3007	32	8	the	the	DET
ajbmeb-3007	32	9	simplification	simplification	NOUN
ajbmeb-3007	32	10	of	of	ADP
ajbmeb-3007	32	11	the	the	DET
ajbmeb-3007	32	12	tax	tax	NOUN
ajbmeb-3007	32	13	system	system	NOUN
ajbmeb-3007	32	14	,	,	PUNCT
ajbmeb-3007	32	15	revision	revision	NOUN
ajbmeb-3007	32	16	of	of	ADP
ajbmeb-3007	32	17	the	the	DET
ajbmeb-3007	32	18	tax	tax	NOUN
ajbmeb-3007	32	19	burden	burden	NOUN
ajbmeb-3007	32	20	,	,	PUNCT
ajbmeb-3007	32	21	digitalization	digitalization	NOUN
ajbmeb-3007	32	22	(	(	PUNCT
ajbmeb-3007	32	23	platforms	platform	NOUN
ajbmeb-3007	32	24	such	such	ADJ
ajbmeb-3007	32	25	as	as	ADP
ajbmeb-3007	32	26	electronic	electronic	ADJ
ajbmeb-3007	32	27	invoices	invoice	NOUN
ajbmeb-3007	32	28	,	,	PUNCT
ajbmeb-3007	32	29	online	online	ADJ
ajbmeb-3007	32	30	cash	cash	NOUN
ajbmeb-3007	32	31	registers	register	NOUN
ajbmeb-3007	32	32	,	,	PUNCT
ajbmeb-3007	32	33	e	e	NOUN
ajbmeb-3007	32	34	-	-	NOUN
ajbmeb-3007	32	35	salyk	salyk	NOUN
ajbmeb-3007	32	36	business	business	NOUN
ajbmeb-3007	32	37	)	)	PUNCT
ajbmeb-3007	32	38	,	,	PUNCT
ajbmeb-3007	32	39	equality	equality	NOUN
ajbmeb-3007	32	40	and	and	CCONJ
ajbmeb-3007	32	41	transparency	transparency	NOUN
ajbmeb-3007	32	42	,	,	PUNCT
ajbmeb-3007	32	43	and	and	CCONJ
ajbmeb-3007	32	44	the	the	DET
ajbmeb-3007	32	45	introduction	introduction	NOUN
ajbmeb-3007	32	46	of	of	ADP
ajbmeb-3007	32	47	environmental	environmental	ADJ
ajbmeb-3007	32	48	taxes	taxis	NOUN
ajbmeb-3007	32	49	to	to	PART
ajbmeb-3007	32	50	support	support	VERB
ajbmeb-3007	32	51	the	the	DET
ajbmeb-3007	32	52	"	"	PUNCT
ajbmeb-3007	32	53	green	green	ADJ
ajbmeb-3007	32	54	economy	economy	NOUN
ajbmeb-3007	32	55	.	.	PUNCT
ajbmeb-3007	32	56	"	"	PUNCT
ajbmeb-3007	33	1	as	as	ADP
ajbmeb-3007	33	2	a	a	DET
ajbmeb-3007	33	3	result	result	NOUN
ajbmeb-3007	33	4	of	of	ADP
ajbmeb-3007	33	5	the	the	DET
ajbmeb-3007	33	6	implementation	implementation	NOUN
ajbmeb-3007	33	7	of	of	ADP
ajbmeb-3007	33	8	tax	tax	NOUN
ajbmeb-3007	33	9	policy	policy	NOUN
ajbmeb-3007	33	10	,	,	PUNCT
ajbmeb-3007	33	11	it	it	PRON
ajbmeb-3007	33	12	is	be	AUX
ajbmeb-3007	33	13	expected	expect	VERB
ajbmeb-3007	33	14	to	to	PART
ajbmeb-3007	33	15	increase	increase	VERB
ajbmeb-3007	33	16	tax	tax	NOUN
ajbmeb-3007	33	17	discipline	discipline	NOUN
ajbmeb-3007	33	18	,	,	PUNCT
ajbmeb-3007	33	19	reduce	reduce	VERB
ajbmeb-3007	33	20	the	the	DET
ajbmeb-3007	33	21	shadow	shadow	NOUN
ajbmeb-3007	33	22	economy	economy	NOUN
ajbmeb-3007	33	23	,	,	PUNCT
ajbmeb-3007	33	24	increase	increase	VERB
ajbmeb-3007	33	25	state	state	NOUN
ajbmeb-3007	33	26	budget	budget	NOUN
ajbmeb-3007	33	27	revenues	revenue	NOUN
ajbmeb-3007	33	28	,	,	PUNCT
ajbmeb-3007	33	29	stimulate	stimulate	VERB
ajbmeb-3007	33	30	entrepreneurship	entrepreneurship	NOUN
ajbmeb-3007	33	31	,	,	PUNCT
ajbmeb-3007	33	32	and	and	CCONJ
ajbmeb-3007	33	33	increase	increase	VERB
ajbmeb-3007	33	34	investor	investor	NOUN
ajbmeb-3007	33	35	confidence	confidence	NOUN
ajbmeb-3007	33	36	.	.	PUNCT
ajbmeb-3007	34	1	also	also	ADV
ajbmeb-3007	34	2	,	,	PUNCT
ajbmeb-3007	34	3	in	in	ADP
ajbmeb-3007	34	4	the	the	DET
ajbmeb-3007	34	5	implementation	implementation	NOUN
ajbmeb-3007	34	6	of	of	ADP
ajbmeb-3007	34	7	tax	tax	NOUN
ajbmeb-3007	34	8	policy	policy	NOUN
ajbmeb-3007	34	9	,	,	PUNCT
ajbmeb-3007	34	10	such	such	ADJ
ajbmeb-3007	34	11	problems	problem	NOUN
ajbmeb-3007	34	12	as	as	ADP
ajbmeb-3007	34	13	the	the	DET
ajbmeb-3007	34	14	high	high	ADJ
ajbmeb-3007	34	15	tax	tax	NOUN
ajbmeb-3007	34	16	burden	burden	NOUN
ajbmeb-3007	34	17	in	in	ADP
ajbmeb-3007	34	18	some	some	DET
ajbmeb-3007	34	19	areas	area	NOUN
ajbmeb-3007	34	20	,	,	PUNCT
ajbmeb-3007	34	21	the	the	DET
ajbmeb-3007	34	22	presence	presence	NOUN
ajbmeb-3007	34	23	of	of	ADP
ajbmeb-3007	34	24	bureaucracy	bureaucracy	NOUN
ajbmeb-3007	34	25	in	in	ADP
ajbmeb-3007	34	26	the	the	DET
ajbmeb-3007	34	27	process	process	NOUN
ajbmeb-3007	34	28	of	of	ADP
ajbmeb-3007	34	29	vat	vat	NOUN
ajbmeb-3007	34	30	refunds	refund	NOUN
ajbmeb-3007	34	31	,	,	PUNCT
ajbmeb-3007	34	32	an	an	DET
ajbmeb-3007	34	33	ambiguous	ambiguous	ADJ
ajbmeb-3007	34	34	tax	tax	NOUN
ajbmeb-3007	34	35	policy	policy	NOUN
ajbmeb-3007	34	36	for	for	ADP
ajbmeb-3007	34	37	small	small	ADJ
ajbmeb-3007	34	38	businesses	business	NOUN
ajbmeb-3007	34	39	,	,	PUNCT
ajbmeb-3007	34	40	and	and	CCONJ
ajbmeb-3007	34	41	the	the	DET
ajbmeb-3007	34	42	difficulty	difficulty	NOUN
ajbmeb-3007	34	43	in	in	ADP
ajbmeb-3007	34	44	assessing	assess	VERB
ajbmeb-3007	34	45	the	the	DET
ajbmeb-3007	34	46	effectiveness	effectiveness	NOUN
ajbmeb-3007	34	47	of	of	ADP
ajbmeb-3007	34	48	certain	certain	ADJ
ajbmeb-3007	34	49	tax	tax	NOUN
ajbmeb-3007	34	50	benefits	benefit	NOUN
ajbmeb-3007	34	51	remain	remain	VERB
ajbmeb-3007	34	52	relevant	relevant	ADJ
ajbmeb-3007	34	53	.	.	PUNCT
ajbmeb-3007	35	1	in	in	ADP
ajbmeb-3007	35	2	the	the	DET
ajbmeb-3007	35	3	russian	russian	PROPN
ajbmeb-3007	35	4	federation	federation	PROPN
ajbmeb-3007	35	5	,	,	PUNCT
ajbmeb-3007	35	6	tax	tax	NOUN
ajbmeb-3007	35	7	policy	policy	NOUN
ajbmeb-3007	35	8	is	be	AUX
ajbmeb-3007	35	9	the	the	DET
ajbmeb-3007	35	10	main	main	ADJ
ajbmeb-3007	35	11	pillar	pillar	NOUN
ajbmeb-3007	35	12	of	of	ADP
ajbmeb-3007	35	13	state	state	NOUN
ajbmeb-3007	35	14	financial	financial	ADJ
ajbmeb-3007	35	15	policy	policy	NOUN
ajbmeb-3007	35	16	.	.	PUNCT
ajbmeb-3007	36	1	the	the	DET
ajbmeb-3007	36	2	country	country	NOUN
ajbmeb-3007	36	3	is	be	AUX
ajbmeb-3007	36	4	implementing	implement	VERB
ajbmeb-3007	36	5	a	a	DET
ajbmeb-3007	36	6	comprehensive	comprehensive	ADJ
ajbmeb-3007	36	7	tax	tax	NOUN
ajbmeb-3007	36	8	strategy	strategy	NOUN
ajbmeb-3007	36	9	to	to	PART
ajbmeb-3007	36	10	achieve	achieve	VERB
ajbmeb-3007	36	11	fiscal	fiscal	ADJ
ajbmeb-3007	36	12	stability	stability	NOUN
ajbmeb-3007	36	13	,	,	PUNCT
ajbmeb-3007	36	14	ensure	ensure	VERB
ajbmeb-3007	36	15	economic	economic	ADJ
ajbmeb-3007	36	16	growth	growth	NOUN
ajbmeb-3007	36	17	,	,	PUNCT
ajbmeb-3007	36	18	and	and	CCONJ
ajbmeb-3007	36	19	improve	improve	VERB
ajbmeb-3007	36	20	the	the	DET
ajbmeb-3007	36	21	investment	investment	NOUN
ajbmeb-3007	36	22	climate	climate	NOUN
ajbmeb-3007	36	23	.	.	PUNCT
ajbmeb-3007	37	1	the	the	DET
ajbmeb-3007	37	2	main	main	ADJ
ajbmeb-3007	37	3	goals	goal	NOUN
ajbmeb-3007	37	4	of	of	ADP
ajbmeb-3007	37	5	russian	russian	ADJ
ajbmeb-3007	37	6	tax	tax	NOUN
ajbmeb-3007	37	7	policy	policy	NOUN
ajbmeb-3007	37	8	are	be	AUX
ajbmeb-3007	37	9	:	:	PUNCT
ajbmeb-3007	37	10	ensuring	ensure	VERB
ajbmeb-3007	37	11	budget	budget	NOUN
ajbmeb-3007	37	12	stability	stability	NOUN
ajbmeb-3007	37	13	a	a	DET
ajbmeb-3007	37	14	consistent	consistent	ADJ
ajbmeb-3007	37	15	increase	increase	NOUN
ajbmeb-3007	37	16	in	in	ADP
ajbmeb-3007	37	17	tax	tax	NOUN
ajbmeb-3007	37	18	revenues	revenue	NOUN
ajbmeb-3007	37	19	in	in	ADP
ajbmeb-3007	37	20	accordance	accordance	NOUN
ajbmeb-3007	37	21	with	with	ADP
ajbmeb-3007	37	22	government	government	NOUN
ajbmeb-3007	37	23	expenditures	expenditure	NOUN
ajbmeb-3007	37	24	.	.	PUNCT
ajbmeb-3007	38	1	rational	rational	ADJ
ajbmeb-3007	38	2	distribution	distribution	NOUN
ajbmeb-3007	38	3	of	of	ADP
ajbmeb-3007	38	4	the	the	DET
ajbmeb-3007	38	5	tax	tax	NOUN
ajbmeb-3007	38	6	burden	burden	NOUN
ajbmeb-3007	38	7	increasing	increase	VERB
ajbmeb-3007	38	8	income	income	NOUN
ajbmeb-3007	38	9	through	through	ADP
ajbmeb-3007	38	10	indirect	indirect	ADJ
ajbmeb-3007	38	11	taxes	taxis	NOUN
ajbmeb-3007	38	12	(	(	PUNCT
ajbmeb-3007	38	13	vat	vat	NOUN
ajbmeb-3007	38	14	,	,	PUNCT
ajbmeb-3007	38	15	excise	excise	NOUN
ajbmeb-3007	38	16	tax	tax	NOUN
ajbmeb-3007	38	17	)	)	PUNCT
ajbmeb-3007	38	18	.	.	PUNCT
ajbmeb-3007	39	1	stimulation	stimulation	NOUN
ajbmeb-3007	39	2	of	of	ADP
ajbmeb-3007	39	3	economic	economic	ADJ
ajbmeb-3007	39	4	activity	activity	NOUN
ajbmeb-3007	39	5	the	the	DET
ajbmeb-3007	39	6	introduction	introduction	NOUN
ajbmeb-3007	39	7	of	of	ADP
ajbmeb-3007	39	8	preferential	preferential	ADJ
ajbmeb-3007	39	9	tax	tax	NOUN
ajbmeb-3007	39	10	regimes	regime	NOUN
ajbmeb-3007	39	11	in	in	ADP
ajbmeb-3007	39	12	certain	certain	ADJ
ajbmeb-3007	39	13	sectors	sector	NOUN
ajbmeb-3007	39	14	and	and	CCONJ
ajbmeb-3007	39	15	regions	region	NOUN
ajbmeb-3007	39	16	.	.	PUNCT
ajbmeb-3007	40	1	digitalization	digitalization	NOUN
ajbmeb-3007	40	2	of	of	ADP
ajbmeb-3007	40	3	tax	tax	NOUN
ajbmeb-3007	40	4	administration	administration	NOUN
ajbmeb-3007	40	5	strengthening	strengthen	VERB
ajbmeb-3007	40	6	control	control	NOUN
ajbmeb-3007	40	7	through	through	ADP
ajbmeb-3007	40	8	electronic	electronic	ADJ
ajbmeb-3007	40	9	cash	cash	NOUN
ajbmeb-3007	40	10	registers	register	NOUN
ajbmeb-3007	40	11	,	,	PUNCT
ajbmeb-3007	40	12	online	online	ADJ
ajbmeb-3007	40	13	reporting	reporting	NOUN
ajbmeb-3007	40	14	,	,	PUNCT
ajbmeb-3007	40	15	big	big	ADJ
ajbmeb-3007	40	16	data	datum	NOUN
ajbmeb-3007	40	17	,	,	PUNCT
ajbmeb-3007	40	18	and	and	CCONJ
ajbmeb-3007	40	19	ai	ai	VERB
ajbmeb-3007	40	20	tax	tax	NOUN
ajbmeb-3007	40	21	administration	administration	NOUN
ajbmeb-3007	40	22	and	and	CCONJ
ajbmeb-3007	40	23	digitalization	digitalization	NOUN
ajbmeb-3007	40	24	the	the	DET
ajbmeb-3007	40	25	federal	federal	ADJ
ajbmeb-3007	40	26	tax	tax	NOUN
ajbmeb-3007	40	27	service	service	NOUN
ajbmeb-3007	40	28	of	of	ADP
ajbmeb-3007	40	29	russia	russia	PROPN
ajbmeb-3007	40	30	(	(	PUNCT
ajbmeb-3007	40	31	fns	fns	PROPN
ajbmeb-3007	40	32	)	)	PUNCT
ajbmeb-3007	40	33	has	have	AUX
ajbmeb-3007	40	34	expanded	expand	VERB
ajbmeb-3007	40	35	its	its	PRON
ajbmeb-3007	40	36	system	system	NOUN
ajbmeb-3007	40	37	of	of	ADP
ajbmeb-3007	40	38	monitoring	monitor	VERB
ajbmeb-3007	40	39	taxpayers	taxpayer	NOUN
ajbmeb-3007	40	40	through	through	ADP
ajbmeb-3007	40	41	digitalization	digitalization	NOUN
ajbmeb-3007	40	42	and	and	CCONJ
ajbmeb-3007	40	43	modern	modern	ADJ
ajbmeb-3007	40	44	control	control	NOUN
ajbmeb-3007	40	45	tools	tool	NOUN
ajbmeb-3007	40	46	.	.	PUNCT
ajbmeb-3007	41	1	the	the	DET
ajbmeb-3007	41	2	following	follow	VERB
ajbmeb-3007	41	3	mechanisms	mechanism	NOUN
ajbmeb-3007	41	4	are	be	AUX
ajbmeb-3007	41	5	a	a	DET
ajbmeb-3007	41	6	key	key	ADJ
ajbmeb-3007	41	7	part	part	NOUN
ajbmeb-3007	41	8	of	of	ADP
ajbmeb-3007	41	9	this	this	DET
ajbmeb-3007	41	10	process	process	NOUN
ajbmeb-3007	41	11	:	:	PUNCT
ajbmeb-3007	41	12	online	online	ADJ
ajbmeb-3007	41	13	cash	cash	NOUN
ajbmeb-3007	41	14	desks	desk	NOUN
ajbmeb-3007	41	15	:	:	PUNCT
ajbmeb-3007	41	16	mandatory	mandatory	ADJ
ajbmeb-3007	41	17	for	for	ADP
ajbmeb-3007	41	18	all	all	DET
ajbmeb-3007	41	19	trading	trading	NOUN
ajbmeb-3007	41	20	entities	entity	NOUN
ajbmeb-3007	41	21	electronic	electronic	ADJ
ajbmeb-3007	41	22	reports	report	NOUN
ajbmeb-3007	41	23	:	:	PUNCT
ajbmeb-3007	41	24	automated	automate	VERB
ajbmeb-3007	41	25	data	data	NOUN
ajbmeb-3007	41	26	provision	provision	NOUN
ajbmeb-3007	41	27	marking	marking	NOUN
ajbmeb-3007	41	28	and	and	CCONJ
ajbmeb-3007	41	29	identification	identification	NOUN
ajbmeb-3007	41	30	:	:	PUNCT
ajbmeb-3007	41	31	real	real	ADJ
ajbmeb-3007	41	32	-	-	PUNCT
ajbmeb-3007	41	33	time	time	NOUN
ajbmeb-3007	41	34	tracking	tracking	NOUN
ajbmeb-3007	41	35	of	of	ADP
ajbmeb-3007	41	36	goods	good	NOUN
ajbmeb-3007	41	37	movement	movement	NOUN
ajbmeb-3007	41	38	intelligent	intelligent	ADJ
ajbmeb-3007	41	39	audit	audit	NOUN
ajbmeb-3007	41	40	:	:	PUNCT
ajbmeb-3007	41	41	risk	risk	NOUN
ajbmeb-3007	41	42	analysis	analysis	NOUN
ajbmeb-3007	41	43	and	and	CCONJ
ajbmeb-3007	41	44	verification	verification	NOUN
ajbmeb-3007	41	45	through	through	ADP
ajbmeb-3007	41	46	artificial	artificial	ADJ
ajbmeb-3007	41	47	intelligence	intelligence	NOUN
ajbmeb-3007	41	48	at	at	ADP
ajbmeb-3007	41	49	the	the	DET
ajbmeb-3007	41	50	same	same	ADJ
ajbmeb-3007	41	51	time	time	NOUN
ajbmeb-3007	41	52	,	,	PUNCT
ajbmeb-3007	41	53	the	the	DET
ajbmeb-3007	41	54	following	follow	VERB
ajbmeb-3007	41	55	serious	serious	ADJ
ajbmeb-3007	41	56	problems	problem	NOUN
ajbmeb-3007	41	57	remain	remain	VERB
ajbmeb-3007	41	58	in	in	ADP
ajbmeb-3007	41	59	the	the	DET
ajbmeb-3007	41	60	implementation	implementation	NOUN
ajbmeb-3007	41	61	of	of	ADP
ajbmeb-3007	41	62	the	the	DET
ajbmeb-3007	41	63	strategy	strategy	NOUN
ajbmeb-3007	41	64	.	.	PUNCT
ajbmeb-3007	42	1	high	high	ADJ
ajbmeb-3007	42	2	tax	tax	NOUN
ajbmeb-3007	42	3	burden	burden	NOUN
ajbmeb-3007	42	4	there	there	PRON
ajbmeb-3007	42	5	are	be	VERB
ajbmeb-3007	42	6	excessive	excessive	ADJ
ajbmeb-3007	42	7	taxes	taxis	NOUN
ajbmeb-3007	42	8	and	and	CCONJ
ajbmeb-3007	42	9	excise	excise	NOUN
ajbmeb-3007	42	10	duties	duty	NOUN
ajbmeb-3007	42	11	for	for	ADP
ajbmeb-3007	42	12	certain	certain	ADJ
ajbmeb-3007	42	13	sectors	sector	NOUN
ajbmeb-3007	42	14	.	.	PUNCT
ajbmeb-3007	43	1	american	american	ADJ
ajbmeb-3007	43	2	journal	journal	PROPN
ajbmeb-3007	43	3	of	of	ADP
ajbmeb-3007	43	4	business	business	NOUN
ajbmeb-3007	43	5	management	management	NOUN
ajbmeb-3007	43	6	,	,	PUNCT
ajbmeb-3007	43	7	economics	economic	NOUN
ajbmeb-3007	43	8	and	and	CCONJ
ajbmeb-3007	43	9	banking	banking	NOUN
ajbmeb-3007	43	10	volume	volume	NOUN
ajbmeb-3007	43	11	37	37	NUM
ajbmeb-3007	43	12	june2025	june2025	PROPN
ajbmeb-3007	43	13	p	p	NOUN
ajbmeb-3007	43	14	a	a	DET
ajbmeb-3007	43	15	g	g	NOUN
ajbmeb-3007	43	16	e	e	NOUN
ajbmeb-3007	44	1	|	|	NOUN
ajbmeb-3007	44	2	81	81	NUM
ajbmeb-3007	44	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3007	44	4	the	the	DET
ajbmeb-3007	44	5	complexity	complexity	NOUN
ajbmeb-3007	44	6	of	of	ADP
ajbmeb-3007	44	7	legislation	legislation	NOUN
ajbmeb-3007	44	8	frequent	frequent	ADJ
ajbmeb-3007	44	9	changes	change	NOUN
ajbmeb-3007	44	10	and	and	CCONJ
ajbmeb-3007	44	11	a	a	DET
ajbmeb-3007	44	12	large	large	ADJ
ajbmeb-3007	44	13	number	number	NOUN
ajbmeb-3007	44	14	of	of	ADP
ajbmeb-3007	44	15	regulatory	regulatory	ADJ
ajbmeb-3007	44	16	documents	document	NOUN
ajbmeb-3007	44	17	restrict	restrict	VERB
ajbmeb-3007	44	18	entrepreneurship	entrepreneurship	NOUN
ajbmeb-3007	44	19	.	.	PUNCT
ajbmeb-3007	45	1	the	the	DET
ajbmeb-3007	45	2	risk	risk	NOUN
ajbmeb-3007	45	3	of	of	ADP
ajbmeb-3007	45	4	competitiveness	competitiveness	NOUN
ajbmeb-3007	45	5	bureaucracy	bureaucracy	NOUN
ajbmeb-3007	45	6	and	and	CCONJ
ajbmeb-3007	45	7	corruption	corruption	NOUN
ajbmeb-3007	45	8	in	in	ADP
ajbmeb-3007	45	9	tax	tax	NOUN
ajbmeb-3007	45	10	transactions	transaction	NOUN
ajbmeb-3007	45	11	can	can	AUX
ajbmeb-3007	45	12	become	become	VERB
ajbmeb-3007	45	13	an	an	DET
ajbmeb-3007	45	14	obstacle	obstacle	NOUN
ajbmeb-3007	45	15	for	for	ADP
ajbmeb-3007	45	16	some	some	DET
ajbmeb-3007	45	17	investors	investor	NOUN
ajbmeb-3007	45	18	.	.	PUNCT
ajbmeb-3007	46	1	the	the	DET
ajbmeb-3007	46	2	impact	impact	NOUN
ajbmeb-3007	46	3	of	of	ADP
ajbmeb-3007	46	4	international	international	ADJ
ajbmeb-3007	46	5	sanctions	sanction	NOUN
ajbmeb-3007	46	6	restrictions	restriction	NOUN
ajbmeb-3007	46	7	on	on	ADP
ajbmeb-3007	46	8	export	export	NOUN
ajbmeb-3007	46	9	and	and	CCONJ
ajbmeb-3007	46	10	financial	financial	ADJ
ajbmeb-3007	46	11	relations	relation	NOUN
ajbmeb-3007	46	12	negatively	negatively	ADV
ajbmeb-3007	46	13	affect	affect	VERB
ajbmeb-3007	46	14	tax	tax	NOUN
ajbmeb-3007	46	15	revenues	revenue	NOUN
ajbmeb-3007	46	16	.	.	PUNCT
ajbmeb-3007	47	1	the	the	DET
ajbmeb-3007	47	2	tax	tax	NOUN
ajbmeb-3007	47	3	policy	policy	NOUN
ajbmeb-3007	47	4	of	of	ADP
ajbmeb-3007	47	5	the	the	DET
ajbmeb-3007	47	6	russian	russian	PROPN
ajbmeb-3007	47	7	federation	federation	PROPN
ajbmeb-3007	47	8	is	be	AUX
ajbmeb-3007	47	9	based	base	VERB
ajbmeb-3007	47	10	on	on	ADP
ajbmeb-3007	47	11	complex	complex	ADJ
ajbmeb-3007	47	12	,	,	PUNCT
ajbmeb-3007	47	13	but	but	CCONJ
ajbmeb-3007	47	14	strategically	strategically	ADV
ajbmeb-3007	47	15	well	well	ADV
ajbmeb-3007	47	16	-	-	PUNCT
ajbmeb-3007	47	17	thought	think	VERB
ajbmeb-3007	47	18	-	-	PUNCT
ajbmeb-3007	47	19	out	out	ADP
ajbmeb-3007	47	20	fiscal	fiscal	ADJ
ajbmeb-3007	47	21	mechanisms	mechanism	NOUN
ajbmeb-3007	47	22	.	.	PUNCT
ajbmeb-3007	48	1	through	through	ADP
ajbmeb-3007	48	2	digitalization	digitalization	NOUN
ajbmeb-3007	48	3	,	,	PUNCT
ajbmeb-3007	48	4	tax	tax	NOUN
ajbmeb-3007	48	5	monitoring	monitoring	NOUN
ajbmeb-3007	48	6	,	,	PUNCT
ajbmeb-3007	48	7	and	and	CCONJ
ajbmeb-3007	48	8	active	active	ADJ
ajbmeb-3007	48	9	control	control	NOUN
ajbmeb-3007	48	10	,	,	PUNCT
ajbmeb-3007	48	11	budget	budget	NOUN
ajbmeb-3007	48	12	stability	stability	NOUN
ajbmeb-3007	48	13	is	be	AUX
ajbmeb-3007	48	14	being	be	AUX
ajbmeb-3007	48	15	achieved	achieve	VERB
ajbmeb-3007	48	16	.	.	PUNCT
ajbmeb-3007	49	1	however	however	ADV
ajbmeb-3007	49	2	,	,	PUNCT
ajbmeb-3007	49	3	the	the	DET
ajbmeb-3007	49	4	expansion	expansion	NOUN
ajbmeb-3007	49	5	of	of	ADP
ajbmeb-3007	49	6	preferential	preferential	ADJ
ajbmeb-3007	49	7	tax	tax	NOUN
ajbmeb-3007	49	8	regimes	regime	NOUN
ajbmeb-3007	49	9	for	for	ADP
ajbmeb-3007	49	10	small	small	ADJ
ajbmeb-3007	49	11	and	and	CCONJ
ajbmeb-3007	49	12	medium	medium	ADJ
ajbmeb-3007	49	13	-	-	PUNCT
ajbmeb-3007	49	14	sized	sized	ADJ
ajbmeb-3007	49	15	businesses	business	NOUN
ajbmeb-3007	49	16	,	,	PUNCT
ajbmeb-3007	49	17	the	the	DET
ajbmeb-3007	49	18	simplification	simplification	NOUN
ajbmeb-3007	49	19	of	of	ADP
ajbmeb-3007	49	20	legislation	legislation	NOUN
ajbmeb-3007	49	21	,	,	PUNCT
ajbmeb-3007	49	22	and	and	CCONJ
ajbmeb-3007	49	23	the	the	DET
ajbmeb-3007	49	24	balancing	balancing	NOUN
ajbmeb-3007	49	25	of	of	ADP
ajbmeb-3007	49	26	the	the	DET
ajbmeb-3007	49	27	tax	tax	NOUN
ajbmeb-3007	49	28	burden	burden	NOUN
ajbmeb-3007	49	29	are	be	AUX
ajbmeb-3007	49	30	important	important	ADJ
ajbmeb-3007	49	31	prospects	prospect	NOUN
ajbmeb-3007	49	32	in	in	ADP
ajbmeb-3007	49	33	this	this	DET
ajbmeb-3007	49	34	area	area	NOUN
ajbmeb-3007	49	35	.	.	PUNCT
ajbmeb-3007	50	1	based	base	VERB
ajbmeb-3007	50	2	on	on	ADP
ajbmeb-3007	50	3	the	the	DET
ajbmeb-3007	50	4	experience	experience	NOUN
ajbmeb-3007	50	5	of	of	ADP
ajbmeb-3007	50	6	the	the	DET
ajbmeb-3007	50	7	above	above	ADV
ajbmeb-3007	50	8	-	-	PUNCT
ajbmeb-3007	50	9	mentioned	mention	VERB
ajbmeb-3007	50	10	foreign	foreign	ADJ
ajbmeb-3007	50	11	countries	country	NOUN
ajbmeb-3007	50	12	,	,	PUNCT
ajbmeb-3007	50	13	it	it	PRON
ajbmeb-3007	50	14	is	be	AUX
ajbmeb-3007	50	15	proposed	propose	VERB
ajbmeb-3007	50	16	that	that	SCONJ
ajbmeb-3007	50	17	the	the	DET
ajbmeb-3007	50	18	main	main	ADJ
ajbmeb-3007	50	19	tasks	task	NOUN
ajbmeb-3007	50	20	of	of	ADP
ajbmeb-3007	50	21	the	the	DET
ajbmeb-3007	50	22	tax	tax	NOUN
ajbmeb-3007	50	23	policy	policy	NOUN
ajbmeb-3007	50	24	of	of	ADP
ajbmeb-3007	50	25	the	the	DET
ajbmeb-3007	50	26	republic	republic	NOUN
ajbmeb-3007	50	27	of	of	ADP
ajbmeb-3007	50	28	uzbekistan	uzbekistan	PROPN
ajbmeb-3007	50	29	consist	consist	VERB
ajbmeb-3007	50	30	of	of	ADP
ajbmeb-3007	50	31	:	:	PUNCT
ajbmeb-3007	50	32	figure	figure	NOUN
ajbmeb-3007	50	33	1	1	NUM
ajbmeb-3007	50	34	.	.	PUNCT
ajbmeb-3007	50	35	main	main	ADJ
ajbmeb-3007	50	36	directions	direction	NOUN
ajbmeb-3007	50	37	of	of	ADP
ajbmeb-3007	50	38	the	the	DET
ajbmeb-3007	50	39	newly	newly	ADV
ajbmeb-3007	50	40	proposed	propose	VERB
ajbmeb-3007	50	41	strategy	strategy	NOUN
ajbmeb-3007	50	42	for	for	ADP
ajbmeb-3007	50	43	the	the	DET
ajbmeb-3007	50	44	development	development	NOUN
ajbmeb-3007	50	45	of	of	ADP
ajbmeb-3007	50	46	tax	tax	NOUN
ajbmeb-3007	50	47	administration	administration	NOUN
ajbmeb-3007	50	48	and	and	CCONJ
ajbmeb-3007	50	49	tax	tax	NOUN
ajbmeb-3007	50	50	authorities	authority	NOUN
ajbmeb-3007	50	51	from	from	ADP
ajbmeb-3007	50	52	the	the	DET
ajbmeb-3007	50	53	data	datum	NOUN
ajbmeb-3007	50	54	of	of	ADP
ajbmeb-3007	50	55	figure	figure	NOUN
ajbmeb-3007	50	56	1	1	NUM
ajbmeb-3007	50	57	,	,	PUNCT
ajbmeb-3007	50	58	it	it	PRON
ajbmeb-3007	50	59	can	can	AUX
ajbmeb-3007	50	60	be	be	AUX
ajbmeb-3007	50	61	seen	see	VERB
ajbmeb-3007	50	62	that	that	SCONJ
ajbmeb-3007	50	63	in	in	ADP
ajbmeb-3007	50	64	the	the	DET
ajbmeb-3007	50	65	proposed	propose	VERB
ajbmeb-3007	50	66	tax	tax	NOUN
ajbmeb-3007	50	67	strategy	strategy	NOUN
ajbmeb-3007	50	68	,	,	PUNCT
ajbmeb-3007	50	69	the	the	DET
ajbmeb-3007	50	70	main	main	ADJ
ajbmeb-3007	50	71	directions	direction	NOUN
ajbmeb-3007	50	72	of	of	ADP
ajbmeb-3007	50	73	the	the	DET
ajbmeb-3007	50	74	strategy	strategy	NOUN
ajbmeb-3007	50	75	are	be	AUX
ajbmeb-3007	50	76	defined	define	VERB
ajbmeb-3007	50	77	as	as	ADP
ajbmeb-3007	50	78	providing	provide	VERB
ajbmeb-3007	50	79	services	service	NOUN
ajbmeb-3007	50	80	to	to	ADP
ajbmeb-3007	50	81	taxpayers	taxpayer	NOUN
ajbmeb-3007	50	82	,	,	PUNCT
ajbmeb-3007	50	83	creating	create	VERB
ajbmeb-3007	50	84	a	a	DET
ajbmeb-3007	50	85	healthy	healthy	ADJ
ajbmeb-3007	50	86	environment	environment	NOUN
ajbmeb-3007	50	87	among	among	ADP
ajbmeb-3007	50	88	taxpayers	taxpayer	NOUN
ajbmeb-3007	50	89	,	,	PUNCT
ajbmeb-3007	50	90	equal	equal	ADJ
ajbmeb-3007	50	91	distribution	distribution	NOUN
ajbmeb-3007	50	92	of	of	ADP
ajbmeb-3007	50	93	the	the	DET
ajbmeb-3007	50	94	tax	tax	NOUN
ajbmeb-3007	50	95	burden	burden	NOUN
ajbmeb-3007	50	96	,	,	PUNCT
ajbmeb-3007	50	97	improving	improve	VERB
ajbmeb-3007	50	98	the	the	DET
ajbmeb-3007	50	99	skills	skill	NOUN
ajbmeb-3007	50	100	of	of	ADP
ajbmeb-3007	50	101	tax	tax	NOUN
ajbmeb-3007	50	102	officials	official	NOUN
ajbmeb-3007	50	103	and	and	CCONJ
ajbmeb-3007	50	104	combating	combat	VERB
ajbmeb-3007	50	105	corruption	corruption	NOUN
ajbmeb-3007	50	106	in	in	ADP
ajbmeb-3007	50	107	the	the	DET
ajbmeb-3007	50	108	system	system	NOUN
ajbmeb-3007	50	109	,	,	PUNCT
ajbmeb-3007	50	110	and	and	CCONJ
ajbmeb-3007	50	111	further	further	ADJ
ajbmeb-3007	50	112	development	development	NOUN
ajbmeb-3007	50	113	of	of	ADP
ajbmeb-3007	50	114	the	the	DET
ajbmeb-3007	50	115	process	process	NOUN
ajbmeb-3007	50	116	of	of	ADP
ajbmeb-3007	50	117	digitalization	digitalization	NOUN
ajbmeb-3007	50	118	of	of	ADP
ajbmeb-3007	50	119	the	the	DET
ajbmeb-3007	50	120	tax	tax	NOUN
ajbmeb-3007	50	121	system	system	NOUN
ajbmeb-3007	50	122	.	.	PUNCT
ajbmeb-3007	51	1	based	base	VERB
ajbmeb-3007	51	2	on	on	ADP
ajbmeb-3007	51	3	the	the	DET
ajbmeb-3007	51	4	foregoing	foregoing	NOUN
ajbmeb-3007	51	5	,	,	PUNCT
ajbmeb-3007	51	6	it	it	PRON
ajbmeb-3007	51	7	is	be	AUX
ajbmeb-3007	51	8	proposed	propose	VERB
ajbmeb-3007	51	9	that	that	SCONJ
ajbmeb-3007	51	10	the	the	DET
ajbmeb-3007	51	11	main	main	ADJ
ajbmeb-3007	51	12	tasks	task	NOUN
ajbmeb-3007	51	13	of	of	ADP
ajbmeb-3007	51	14	the	the	DET
ajbmeb-3007	51	15	newly	newly	ADV
ajbmeb-3007	51	16	adopted	adopt	VERB
ajbmeb-3007	51	17	tax	tax	NOUN
ajbmeb-3007	51	18	policy	policy	NOUN
ajbmeb-3007	51	19	be	be	AUX
ajbmeb-3007	51	20	:	:	PUNCT
ajbmeb-3007	51	21	•	•	ADV
ajbmeb-3007	51	22	changing	change	VERB
ajbmeb-3007	51	23	relations	relation	NOUN
ajbmeb-3007	51	24	with	with	ADP
ajbmeb-3007	51	25	taxpayers	taxpayer	NOUN
ajbmeb-3007	51	26	,	,	PUNCT
ajbmeb-3007	51	27	raising	raise	VERB
ajbmeb-3007	51	28	the	the	DET
ajbmeb-3007	51	29	provision	provision	NOUN
ajbmeb-3007	51	30	of	of	ADP
ajbmeb-3007	51	31	services	service	NOUN
ajbmeb-3007	51	32	to	to	ADP
ajbmeb-3007	51	33	a	a	DET
ajbmeb-3007	51	34	new	new	ADJ
ajbmeb-3007	51	35	level	level	NOUN
ajbmeb-3007	51	36	,	,	PUNCT
ajbmeb-3007	51	37	a	a	DET
ajbmeb-3007	51	38	new	new	ADJ
ajbmeb-3007	51	39	approach	approach	NOUN
ajbmeb-3007	51	40	to	to	ADP
ajbmeb-3007	51	41	providing	provide	VERB
ajbmeb-3007	51	42	services	service	NOUN
ajbmeb-3007	51	43	and	and	CCONJ
ajbmeb-3007	51	44	tax	tax	NOUN
ajbmeb-3007	51	45	consulting	consulting	NOUN
ajbmeb-3007	51	46	to	to	ADP
ajbmeb-3007	51	47	taxpayers	taxpayer	NOUN
ajbmeb-3007	51	48	,	,	PUNCT
ajbmeb-3007	51	49	forming	form	VERB
ajbmeb-3007	51	50	a	a	DET
ajbmeb-3007	51	51	positive	positive	ADJ
ajbmeb-3007	51	52	image	image	NOUN
ajbmeb-3007	51	53	of	of	ADP
ajbmeb-3007	51	54	tax	tax	NOUN
ajbmeb-3007	51	55	authorities	authority	NOUN
ajbmeb-3007	51	56	;	;	PUNCT
ajbmeb-3007	51	57	routes	route	NOUN
ajbmeb-3007	51	58	implementation	implementation	NOUN
ajbmeb-3007	51	59	of	of	ADP
ajbmeb-3007	51	60	a	a	DET
ajbmeb-3007	51	61	new	new	ADJ
ajbmeb-3007	51	62	approach	approach	NOUN
ajbmeb-3007	51	63	to	to	ADP
ajbmeb-3007	51	64	taxpayer	taxpayer	NOUN
ajbmeb-3007	51	65	services	service	NOUN
ajbmeb-3007	51	66	and	and	CCONJ
ajbmeb-3007	51	67	tax	tax	NOUN
ajbmeb-3007	51	68	consulting	consulting	NOUN
ajbmeb-3007	51	69	based	base	VERB
ajbmeb-3007	51	70	on	on	ADP
ajbmeb-3007	51	71	the	the	DET
ajbmeb-3007	51	72	"	"	PUNCT
ajbmeb-3007	51	73	tax	tax	NOUN
ajbmeb-3007	51	74	officer	officer	NOUN
ajbmeb-3007	51	75	-	-	PUNCT
ajbmeb-3007	51	76	assistant	assistant	NOUN
ajbmeb-3007	51	77	"	"	PUNCT
ajbmeb-3007	51	78	principle	principle	ADJ
ajbmeb-3007	51	79	improvement	improvement	NOUN
ajbmeb-3007	51	80	of	of	ADP
ajbmeb-3007	51	81	the	the	DET
ajbmeb-3007	51	82	"	"	PUNCT
ajbmeb-3007	51	83	compliance	compliance	NOUN
ajbmeb-3007	51	84	risk	risk	NOUN
ajbmeb-3007	51	85	management	management	NOUN
ajbmeb-3007	51	86	"	"	PUNCT
ajbmeb-3007	51	87	(	(	PUNCT
ajbmeb-3007	51	88	srm	srm	NOUN
ajbmeb-3007	51	89	)	)	PUNCT
ajbmeb-3007	51	90	system	system	NOUN
ajbmeb-3007	51	91	in	in	ADP
ajbmeb-3007	51	92	tax	tax	NOUN
ajbmeb-3007	51	93	risk	risk	NOUN
ajbmeb-3007	51	94	management	management	NOUN
ajbmeb-3007	51	95	,	,	PUNCT
ajbmeb-3007	51	96	ensuring	ensure	VERB
ajbmeb-3007	51	97	equal	equal	ADJ
ajbmeb-3007	51	98	distribution	distribution	NOUN
ajbmeb-3007	51	99	of	of	ADP
ajbmeb-3007	51	100	the	the	DET
ajbmeb-3007	51	101	tax	tax	NOUN
ajbmeb-3007	51	102	burden	burden	NOUN
ajbmeb-3007	51	103	and	and	CCONJ
ajbmeb-3007	51	104	forming	form	VERB
ajbmeb-3007	51	105	a	a	DET
ajbmeb-3007	51	106	healthy	healthy	ADJ
ajbmeb-3007	51	107	competitive	competitive	ADJ
ajbmeb-3007	51	108	environment	environment	NOUN
ajbmeb-3007	51	109	among	among	ADP
ajbmeb-3007	51	110	business	business	NOUN
ajbmeb-3007	51	111	entities	entity	NOUN
ajbmeb-3007	51	112	implementation	implementation	NOUN
ajbmeb-3007	51	113	of	of	ADP
ajbmeb-3007	51	114	a	a	DET
ajbmeb-3007	51	115	modern	modern	ADJ
ajbmeb-3007	51	116	system	system	NOUN
ajbmeb-3007	51	117	for	for	ADP
ajbmeb-3007	51	118	improving	improve	VERB
ajbmeb-3007	51	119	the	the	DET
ajbmeb-3007	51	120	qualifications	qualification	NOUN
ajbmeb-3007	51	121	of	of	ADP
ajbmeb-3007	51	122	tax	tax	NOUN
ajbmeb-3007	51	123	authorities	authority	NOUN
ajbmeb-3007	51	124	,	,	PUNCT
ajbmeb-3007	51	125	increasing	increase	VERB
ajbmeb-3007	51	126	employee	employee	NOUN
ajbmeb-3007	51	127	motivation	motivation	NOUN
ajbmeb-3007	51	128	for	for	ADP
ajbmeb-3007	51	129	the	the	DET
ajbmeb-3007	51	130	effective	effective	ADJ
ajbmeb-3007	51	131	implementation	implementation	NOUN
ajbmeb-3007	51	132	of	of	ADP
ajbmeb-3007	51	133	strategic	strategic	ADJ
ajbmeb-3007	51	134	goals	goal	NOUN
ajbmeb-3007	51	135	and	and	CCONJ
ajbmeb-3007	51	136	objectives	objective	NOUN
ajbmeb-3007	51	137	,	,	PUNCT
ajbmeb-3007	51	138	increasing	increase	VERB
ajbmeb-3007	51	139	their	their	PRON
ajbmeb-3007	51	140	attitude	attitude	NOUN
ajbmeb-3007	51	141	towards	towards	ADP
ajbmeb-3007	51	142	corruption	corruption	NOUN
ajbmeb-3007	51	143	forming	form	VERB
ajbmeb-3007	51	144	an	an	DET
ajbmeb-3007	51	145	uncompromising	uncompromising	NOUN
ajbmeb-3007	51	146	attitude	attitude	NOUN
ajbmeb-3007	51	147	continuation	continuation	NOUN
ajbmeb-3007	51	148	of	of	ADP
ajbmeb-3007	51	149	the	the	DET
ajbmeb-3007	51	150	processes	process	NOUN
ajbmeb-3007	51	151	of	of	ADP
ajbmeb-3007	51	152	digitalization	digitalization	NOUN
ajbmeb-3007	51	153	of	of	ADP
ajbmeb-3007	51	154	the	the	DET
ajbmeb-3007	51	155	tax	tax	NOUN
ajbmeb-3007	51	156	system	system	NOUN
ajbmeb-3007	51	157	and	and	CCONJ
ajbmeb-3007	51	158	transformation	transformation	NOUN
ajbmeb-3007	51	159	of	of	ADP
ajbmeb-3007	51	160	internal	internal	ADJ
ajbmeb-3007	51	161	control	control	NOUN
ajbmeb-3007	51	162	services	service	NOUN
ajbmeb-3007	51	163	into	into	ADP
ajbmeb-3007	51	164	a	a	DET
ajbmeb-3007	51	165	modern	modern	ADJ
ajbmeb-3007	51	166	structure	structure	NOUN
ajbmeb-3007	51	167	,	,	PUNCT
ajbmeb-3007	51	168	as	as	ADV
ajbmeb-3007	51	169	well	well	ADV
ajbmeb-3007	51	170	as	as	ADP
ajbmeb-3007	51	171	creation	creation	NOUN
ajbmeb-3007	51	172	of	of	ADP
ajbmeb-3007	51	173	additional	additional	ADJ
ajbmeb-3007	51	174	conveniences	convenience	NOUN
ajbmeb-3007	51	175	for	for	ADP
ajbmeb-3007	51	176	taxpayers	taxpayer	NOUN
ajbmeb-3007	51	177	in	in	ADP
ajbmeb-3007	51	178	fulfilling	fulfil	VERB
ajbmeb-3007	51	179	tax	tax	NOUN
ajbmeb-3007	51	180	obligations	obligation	NOUN
ajbmeb-3007	51	181	,	,	PUNCT
ajbmeb-3007	51	182	further	further	ADJ
ajbmeb-3007	51	183	optimization	optimization	NOUN
ajbmeb-3007	51	184	of	of	ADP
ajbmeb-3007	51	185	the	the	DET
ajbmeb-3007	51	186	introduced	introduce	VERB
ajbmeb-3007	51	187	mechanisms	mechanism	NOUN
ajbmeb-3007	51	188	.	.	PUNCT
ajbmeb-3007	52	1	american	american	ADJ
ajbmeb-3007	52	2	journal	journal	PROPN
ajbmeb-3007	52	3	of	of	ADP
ajbmeb-3007	52	4	business	business	NOUN
ajbmeb-3007	52	5	management	management	NOUN
ajbmeb-3007	52	6	,	,	PUNCT
ajbmeb-3007	52	7	economics	economic	NOUN
ajbmeb-3007	52	8	and	and	CCONJ
ajbmeb-3007	52	9	banking	banking	NOUN
ajbmeb-3007	52	10	volume	volume	NOUN
ajbmeb-3007	52	11	37	37	NUM
ajbmeb-3007	52	12	june2025	june2025	PROPN
ajbmeb-3007	52	13	p	p	NOUN
ajbmeb-3007	52	14	a	a	PRON
ajbmeb-3007	52	15	g	g	NOUN
ajbmeb-3007	52	16	e	e	NOUN
ajbmeb-3007	53	1	|	|	ADV
ajbmeb-3007	53	2	82	82	NUM
ajbmeb-3007	53	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3007	53	4	•	•	NUM
ajbmeb-3007	53	5	elimination	elimination	NOUN
ajbmeb-3007	53	6	of	of	ADP
ajbmeb-3007	53	7	conditions	condition	NOUN
ajbmeb-3007	53	8	and	and	CCONJ
ajbmeb-3007	53	9	offenses	offense	NOUN
ajbmeb-3007	53	10	that	that	PRON
ajbmeb-3007	53	11	contribute	contribute	VERB
ajbmeb-3007	53	12	to	to	ADP
ajbmeb-3007	53	13	the	the	DET
ajbmeb-3007	53	14	shadow	shadow	NOUN
ajbmeb-3007	53	15	economy	economy	NOUN
ajbmeb-3007	53	16	in	in	ADP
ajbmeb-3007	53	17	carrying	carry	VERB
ajbmeb-3007	53	18	out	out	ADP
ajbmeb-3007	53	19	activities	activity	NOUN
ajbmeb-3007	53	20	,	,	PUNCT
ajbmeb-3007	53	21	implementation	implementation	NOUN
ajbmeb-3007	53	22	of	of	ADP
ajbmeb-3007	53	23	measures	measure	NOUN
ajbmeb-3007	53	24	for	for	ADP
ajbmeb-3007	53	25	the	the	DET
ajbmeb-3007	53	26	timely	timely	ADJ
ajbmeb-3007	53	27	disclosure	disclosure	NOUN
ajbmeb-3007	53	28	of	of	ADP
ajbmeb-3007	53	29	tax	tax	NOUN
ajbmeb-3007	53	30	evasion	evasion	NOUN
ajbmeb-3007	53	31	schemes	scheme	NOUN
ajbmeb-3007	53	32	,	,	PUNCT
ajbmeb-3007	53	33	reduction	reduction	NOUN
ajbmeb-3007	53	34	of	of	ADP
ajbmeb-3007	53	35	costs	cost	NOUN
ajbmeb-3007	53	36	associated	associate	VERB
ajbmeb-3007	53	37	with	with	ADP
ajbmeb-3007	53	38	ineffective	ineffective	ADJ
ajbmeb-3007	53	39	methods	method	NOUN
ajbmeb-3007	53	40	of	of	ADP
ajbmeb-3007	53	41	tax	tax	NOUN
ajbmeb-3007	53	42	administration	administration	NOUN
ajbmeb-3007	53	43	,	,	PUNCT
ajbmeb-3007	53	44	further	further	ADJ
ajbmeb-3007	53	45	optimization	optimization	NOUN
ajbmeb-3007	53	46	of	of	ADP
ajbmeb-3007	53	47	the	the	DET
ajbmeb-3007	53	48	structure	structure	NOUN
ajbmeb-3007	53	49	of	of	ADP
ajbmeb-3007	53	50	tax	tax	NOUN
ajbmeb-3007	53	51	authorities	authority	NOUN
ajbmeb-3007	53	52	by	by	ADP
ajbmeb-3007	53	53	centralizing	centralize	VERB
ajbmeb-3007	53	54	certain	certain	ADJ
ajbmeb-3007	53	55	functions	function	NOUN
ajbmeb-3007	53	56	,	,	PUNCT
ajbmeb-3007	53	57	conducting	conduct	VERB
ajbmeb-3007	53	58	sectoral	sectoral	ADJ
ajbmeb-3007	53	59	research	research	NOUN
ajbmeb-3007	53	60	and	and	CCONJ
ajbmeb-3007	53	61	eliminating	eliminate	VERB
ajbmeb-3007	53	62	contradictions	contradiction	NOUN
ajbmeb-3007	53	63	in	in	ADP
ajbmeb-3007	53	64	legislation	legislation	NOUN
ajbmeb-3007	53	65	in	in	ADP
ajbmeb-3007	53	66	order	order	NOUN
ajbmeb-3007	53	67	to	to	PART
ajbmeb-3007	53	68	increase	increase	VERB
ajbmeb-3007	53	69	the	the	DET
ajbmeb-3007	53	70	efficiency	efficiency	NOUN
ajbmeb-3007	53	71	of	of	ADP
ajbmeb-3007	53	72	tax	tax	NOUN
ajbmeb-3007	53	73	administration	administration	NOUN
ajbmeb-3007	53	74	;	;	PUNCT
ajbmeb-3007	53	75	•	•	X
ajbmeb-3007	53	76	strengthening	strengthen	VERB
ajbmeb-3007	53	77	compliance	compliance	NOUN
ajbmeb-3007	53	78	control	control	NOUN
ajbmeb-3007	53	79	,	,	PUNCT
ajbmeb-3007	53	80	forming	form	VERB
ajbmeb-3007	53	81	in	in	ADP
ajbmeb-3007	53	82	employees	employee	NOUN
ajbmeb-3007	53	83	a	a	DET
ajbmeb-3007	53	84	sense	sense	NOUN
ajbmeb-3007	53	85	of	of	ADP
ajbmeb-3007	53	86	intolerance	intolerance	NOUN
ajbmeb-3007	53	87	to	to	ADP
ajbmeb-3007	53	88	manifestations	manifestation	NOUN
ajbmeb-3007	53	89	of	of	ADP
ajbmeb-3007	53	90	corruption	corruption	NOUN
ajbmeb-3007	53	91	and	and	CCONJ
ajbmeb-3007	53	92	patronage	patronage	NOUN
ajbmeb-3007	53	93	over	over	ADP
ajbmeb-3007	53	94	them	they	PRON
ajbmeb-3007	53	95	,	,	PUNCT
ajbmeb-3007	53	96	developing	develop	VERB
ajbmeb-3007	53	97	the	the	DET
ajbmeb-3007	53	98	personnel	personnel	NOUN
ajbmeb-3007	53	99	potential	potential	NOUN
ajbmeb-3007	53	100	of	of	ADP
ajbmeb-3007	53	101	tax	tax	NOUN
ajbmeb-3007	53	102	officials	official	NOUN
ajbmeb-3007	53	103	,	,	PUNCT
ajbmeb-3007	53	104	as	as	ADV
ajbmeb-3007	53	105	well	well	ADV
ajbmeb-3007	53	106	as	as	ADP
ajbmeb-3007	53	107	continuing	continue	VERB
ajbmeb-3007	53	108	work	work	NOUN
ajbmeb-3007	53	109	to	to	PART
ajbmeb-3007	53	110	increase	increase	VERB
ajbmeb-3007	53	111	the	the	DET
ajbmeb-3007	53	112	transparency	transparency	NOUN
ajbmeb-3007	53	113	of	of	ADP
ajbmeb-3007	53	114	service	service	NOUN
ajbmeb-3007	53	115	processes	process	NOUN
ajbmeb-3007	53	116	.	.	PUNCT
ajbmeb-3007	54	1	•	•	NUM
ajbmeb-3007	54	2	digitalization	digitalization	NOUN
ajbmeb-3007	54	3	of	of	ADP
ajbmeb-3007	54	4	tax	tax	NOUN
ajbmeb-3007	54	5	authorities	authority	NOUN
ajbmeb-3007	54	6	'	'	PART
ajbmeb-3007	54	7	activities	activity	NOUN
ajbmeb-3007	54	8	,	,	PUNCT
ajbmeb-3007	54	9	automation	automation	NOUN
ajbmeb-3007	54	10	of	of	ADP
ajbmeb-3007	54	11	business	business	NOUN
ajbmeb-3007	54	12	processes	process	NOUN
ajbmeb-3007	54	13	,	,	PUNCT
ajbmeb-3007	54	14	reduction	reduction	NOUN
ajbmeb-3007	54	15	of	of	ADP
ajbmeb-3007	54	16	business	business	NOUN
ajbmeb-3007	54	17	organization	organization	NOUN
ajbmeb-3007	54	18	costs	cost	NOUN
ajbmeb-3007	54	19	,	,	PUNCT
ajbmeb-3007	54	20	development	development	NOUN
ajbmeb-3007	54	21	of	of	ADP
ajbmeb-3007	54	22	a	a	DET
ajbmeb-3007	54	23	competitive	competitive	ADJ
ajbmeb-3007	54	24	environment	environment	NOUN
ajbmeb-3007	54	25	and	and	CCONJ
ajbmeb-3007	54	26	creation	creation	NOUN
ajbmeb-3007	54	27	of	of	ADP
ajbmeb-3007	54	28	favorable	favorable	ADJ
ajbmeb-3007	54	29	conditions	condition	NOUN
ajbmeb-3007	54	30	for	for	ADP
ajbmeb-3007	54	31	conducting	conduct	VERB
ajbmeb-3007	54	32	business	business	NOUN
ajbmeb-3007	54	33	activities	activity	NOUN
ajbmeb-3007	54	34	,	,	PUNCT
ajbmeb-3007	54	35	stimulation	stimulation	NOUN
ajbmeb-3007	54	36	of	of	ADP
ajbmeb-3007	54	37	honest	honest	ADJ
ajbmeb-3007	54	38	entrepreneurs	entrepreneur	NOUN
ajbmeb-3007	54	39	'	'	PART
ajbmeb-3007	54	40	work	work	NOUN
ajbmeb-3007	54	41	,	,	PUNCT
ajbmeb-3007	54	42	formation	formation	NOUN
ajbmeb-3007	54	43	of	of	ADP
ajbmeb-3007	54	44	convenient	convenient	ADJ
ajbmeb-3007	54	45	,	,	PUNCT
ajbmeb-3007	54	46	clear	clear	ADJ
ajbmeb-3007	54	47	,	,	PUNCT
ajbmeb-3007	54	48	as	as	ADV
ajbmeb-3007	54	49	well	well	ADV
ajbmeb-3007	54	50	as	as	ADP
ajbmeb-3007	54	51	simple	simple	ADJ
ajbmeb-3007	54	52	elements	element	NOUN
ajbmeb-3007	54	53	of	of	ADP
ajbmeb-3007	54	54	fulfilling	fulfil	VERB
ajbmeb-3007	54	55	tax	tax	NOUN
ajbmeb-3007	54	56	obligations	obligation	NOUN
ajbmeb-3007	54	57	,	,	PUNCT
ajbmeb-3007	54	58	continuation	continuation	NOUN
ajbmeb-3007	54	59	of	of	ADP
ajbmeb-3007	54	60	implementation	implementation	NOUN
ajbmeb-3007	54	61	of	of	ADP
ajbmeb-3007	54	62	measures	measure	NOUN
ajbmeb-3007	54	63	to	to	PART
ajbmeb-3007	54	64	introduce	introduce	VERB
ajbmeb-3007	54	65	a	a	DET
ajbmeb-3007	54	66	procedure	procedure	NOUN
ajbmeb-3007	54	67	for	for	ADP
ajbmeb-3007	54	68	making	make	VERB
ajbmeb-3007	54	69	automated	automate	VERB
ajbmeb-3007	54	70	decisions	decision	NOUN
ajbmeb-3007	54	71	based	base	VERB
ajbmeb-3007	54	72	on	on	ADP
ajbmeb-3007	54	73	modern	modern	ADJ
ajbmeb-3007	54	74	technologies	technology	NOUN
ajbmeb-3007	54	75	.	.	PUNCT
ajbmeb-3007	55	1	in	in	ADP
ajbmeb-3007	55	2	this	this	DET
ajbmeb-3007	55	3	regard	regard	NOUN
ajbmeb-3007	55	4	,	,	PUNCT
ajbmeb-3007	55	5	within	within	ADP
ajbmeb-3007	55	6	the	the	DET
ajbmeb-3007	55	7	structure	structure	NOUN
ajbmeb-3007	55	8	of	of	ADP
ajbmeb-3007	55	9	the	the	DET
ajbmeb-3007	55	10	tax	tax	NOUN
ajbmeb-3007	55	11	committee	committee	NOUN
ajbmeb-3007	55	12	,	,	PUNCT
ajbmeb-3007	55	13	a	a	DET
ajbmeb-3007	55	14	separate	separate	ADJ
ajbmeb-3007	55	15	structure	structure	NOUN
ajbmeb-3007	55	16	specializing	specialize	VERB
ajbmeb-3007	55	17	in	in	ADP
ajbmeb-3007	55	18	the	the	DET
ajbmeb-3007	55	19	provision	provision	NOUN
ajbmeb-3007	55	20	of	of	ADP
ajbmeb-3007	55	21	free	free	ADJ
ajbmeb-3007	55	22	services	service	NOUN
ajbmeb-3007	55	23	and	and	CCONJ
ajbmeb-3007	55	24	tax	tax	NOUN
ajbmeb-3007	55	25	consultations	consultation	NOUN
ajbmeb-3007	55	26	to	to	ADP
ajbmeb-3007	55	27	taxpayers	taxpayer	NOUN
ajbmeb-3007	55	28	,	,	PUNCT
ajbmeb-3007	55	29	as	as	ADV
ajbmeb-3007	55	30	well	well	ADV
ajbmeb-3007	55	31	as	as	ADP
ajbmeb-3007	55	32	a	a	DET
ajbmeb-3007	55	33	centralized	centralized	ADJ
ajbmeb-3007	55	34	and	and	CCONJ
ajbmeb-3007	55	35	prompt	prompt	ADJ
ajbmeb-3007	55	36	response	response	NOUN
ajbmeb-3007	55	37	to	to	ADP
ajbmeb-3007	55	38	all	all	DET
ajbmeb-3007	55	39	types	type	NOUN
ajbmeb-3007	55	40	of	of	ADP
ajbmeb-3007	55	41	appeals	appeal	NOUN
ajbmeb-3007	55	42	,	,	PUNCT
ajbmeb-3007	55	43	is	be	AUX
ajbmeb-3007	55	44	being	be	AUX
ajbmeb-3007	55	45	created	create	VERB
ajbmeb-3007	55	46	.	.	PUNCT
ajbmeb-3007	56	1	one	one	NUM
ajbmeb-3007	56	2	of	of	ADP
ajbmeb-3007	56	3	the	the	DET
ajbmeb-3007	56	4	urgent	urgent	ADJ
ajbmeb-3007	56	5	tasks	task	NOUN
ajbmeb-3007	56	6	today	today	NOUN
ajbmeb-3007	56	7	is	be	AUX
ajbmeb-3007	56	8	the	the	DET
ajbmeb-3007	56	9	creation	creation	NOUN
ajbmeb-3007	56	10	of	of	ADP
ajbmeb-3007	56	11	a	a	DET
ajbmeb-3007	56	12	new	new	ADJ
ajbmeb-3007	56	13	system	system	NOUN
ajbmeb-3007	56	14	for	for	ADP
ajbmeb-3007	56	15	providing	provide	VERB
ajbmeb-3007	56	16	tax	tax	NOUN
ajbmeb-3007	56	17	services	service	NOUN
ajbmeb-3007	56	18	to	to	ADP
ajbmeb-3007	56	19	taxpayers	taxpayer	NOUN
ajbmeb-3007	56	20	based	base	VERB
ajbmeb-3007	56	21	on	on	ADP
ajbmeb-3007	56	22	unified	unified	ADJ
ajbmeb-3007	56	23	standards	standard	NOUN
ajbmeb-3007	56	24	,	,	PUNCT
ajbmeb-3007	56	25	providing	provide	VERB
ajbmeb-3007	56	26	consultations	consultation	NOUN
ajbmeb-3007	56	27	,	,	PUNCT
ajbmeb-3007	56	28	as	as	ADV
ajbmeb-3007	56	29	well	well	ADV
ajbmeb-3007	56	30	as	as	ADP
ajbmeb-3007	56	31	assessing	assess	VERB
ajbmeb-3007	56	32	and	and	CCONJ
ajbmeb-3007	56	33	monitoring	monitor	VERB
ajbmeb-3007	56	34	the	the	DET
ajbmeb-3007	56	35	quality	quality	NOUN
ajbmeb-3007	56	36	of	of	ADP
ajbmeb-3007	56	37	services	service	NOUN
ajbmeb-3007	56	38	.	.	PUNCT
ajbmeb-3007	57	1	it	it	PRON
ajbmeb-3007	57	2	is	be	AUX
ajbmeb-3007	57	3	also	also	ADV
ajbmeb-3007	57	4	necessary	necessary	ADJ
ajbmeb-3007	57	5	to	to	PART
ajbmeb-3007	57	6	introduce	introduce	VERB
ajbmeb-3007	57	7	a	a	DET
ajbmeb-3007	57	8	system	system	NOUN
ajbmeb-3007	57	9	for	for	ADP
ajbmeb-3007	57	10	assessing	assess	VERB
ajbmeb-3007	57	11	the	the	DET
ajbmeb-3007	57	12	activities	activity	NOUN
ajbmeb-3007	57	13	of	of	ADP
ajbmeb-3007	57	14	tax	tax	NOUN
ajbmeb-3007	57	15	officials	official	NOUN
ajbmeb-3007	57	16	dealing	deal	VERB
ajbmeb-3007	57	17	with	with	ADP
ajbmeb-3007	57	18	appeals	appeal	NOUN
ajbmeb-3007	57	19	(	(	PUNCT
ajbmeb-3007	57	20	feedback	feedback	NOUN
ajbmeb-3007	57	21	)	)	PUNCT
ajbmeb-3007	57	22	,	,	PUNCT
ajbmeb-3007	57	23	implement	implement	VERB
ajbmeb-3007	57	24	tax	tax	NOUN
ajbmeb-3007	57	25	services	service	NOUN
ajbmeb-3007	57	26	based	base	VERB
ajbmeb-3007	57	27	on	on	ADP
ajbmeb-3007	57	28	the	the	DET
ajbmeb-3007	57	29	principle	principle	NOUN
ajbmeb-3007	57	30	of	of	ADP
ajbmeb-3007	57	31	extraterritoriality	extraterritoriality	NOUN
ajbmeb-3007	57	32	,	,	PUNCT
ajbmeb-3007	57	33	and	and	CCONJ
ajbmeb-3007	57	34	take	take	VERB
ajbmeb-3007	57	35	measures	measure	NOUN
ajbmeb-3007	57	36	to	to	PART
ajbmeb-3007	57	37	minimize	minimize	VERB
ajbmeb-3007	57	38	the	the	DET
ajbmeb-3007	57	39	"	"	PUNCT
ajbmeb-3007	57	40	human	human	ADJ
ajbmeb-3007	57	41	factor	factor	NOUN
ajbmeb-3007	57	42	"	"	PUNCT
ajbmeb-3007	57	43	in	in	ADP
ajbmeb-3007	57	44	the	the	DET
ajbmeb-3007	57	45	process	process	NOUN
ajbmeb-3007	57	46	of	of	ADP
ajbmeb-3007	57	47	providing	provide	VERB
ajbmeb-3007	57	48	services	service	NOUN
ajbmeb-3007	57	49	.	.	PUNCT
ajbmeb-3007	58	1	conducting	conduct	VERB
ajbmeb-3007	58	2	dialogues	dialogue	NOUN
ajbmeb-3007	58	3	with	with	ADP
ajbmeb-3007	58	4	the	the	DET
ajbmeb-3007	58	5	participation	participation	NOUN
ajbmeb-3007	58	6	of	of	ADP
ajbmeb-3007	58	7	business	business	NOUN
ajbmeb-3007	58	8	entities	entity	NOUN
ajbmeb-3007	58	9	by	by	ADP
ajbmeb-3007	58	10	tax	tax	NOUN
ajbmeb-3007	58	11	service	service	NOUN
ajbmeb-3007	58	12	bodies	body	NOUN
ajbmeb-3007	58	13	and	and	CCONJ
ajbmeb-3007	58	14	taking	take	VERB
ajbmeb-3007	58	15	measures	measure	NOUN
ajbmeb-3007	58	16	to	to	PART
ajbmeb-3007	58	17	eliminate	eliminate	VERB
ajbmeb-3007	58	18	problems	problem	NOUN
ajbmeb-3007	58	19	arising	arise	VERB
ajbmeb-3007	58	20	on	on	ADP
ajbmeb-3007	58	21	tax	tax	NOUN
ajbmeb-3007	58	22	issues	issue	NOUN
ajbmeb-3007	58	23	,	,	PUNCT
ajbmeb-3007	58	24	as	as	ADV
ajbmeb-3007	58	25	well	well	ADV
ajbmeb-3007	58	26	as	as	ADP
ajbmeb-3007	58	27	submitting	submit	VERB
ajbmeb-3007	58	28	proposals	proposal	NOUN
ajbmeb-3007	58	29	for	for	ADP
ajbmeb-3007	58	30	solving	solve	VERB
ajbmeb-3007	58	31	systemic	systemic	ADJ
ajbmeb-3007	58	32	problems	problem	NOUN
ajbmeb-3007	58	33	,	,	PUNCT
ajbmeb-3007	58	34	requires	require	VERB
ajbmeb-3007	58	35	the	the	DET
ajbmeb-3007	58	36	introduction	introduction	NOUN
ajbmeb-3007	58	37	of	of	ADP
ajbmeb-3007	58	38	additional	additional	ADJ
ajbmeb-3007	58	39	information	information	NOUN
ajbmeb-3007	58	40	necessary	necessary	ADJ
ajbmeb-3007	58	41	for	for	ADP
ajbmeb-3007	58	42	the	the	DET
ajbmeb-3007	58	43	consideration	consideration	NOUN
ajbmeb-3007	58	44	of	of	ADP
ajbmeb-3007	58	45	applications	application	NOUN
ajbmeb-3007	58	46	for	for	ADP
ajbmeb-3007	58	47	reimbursement	reimbursement	NOUN
ajbmeb-3007	58	48	of	of	ADP
ajbmeb-3007	58	49	value	value	NOUN
ajbmeb-3007	58	50	-	-	PUNCT
ajbmeb-3007	58	51	added	add	VERB
ajbmeb-3007	58	52	tax	tax	NOUN
ajbmeb-3007	58	53	amounts	amount	NOUN
ajbmeb-3007	58	54	into	into	ADP
ajbmeb-3007	58	55	the	the	DET
ajbmeb-3007	58	56	electronic	electronic	ADJ
ajbmeb-3007	58	57	exchange	exchange	NOUN
ajbmeb-3007	58	58	system	system	NOUN
ajbmeb-3007	58	59	with	with	ADP
ajbmeb-3007	58	60	digitization	digitization	NOUN
ajbmeb-3007	58	61	.	.	PUNCT
ajbmeb-3007	59	1	although	although	SCONJ
ajbmeb-3007	59	2	the	the	DET
ajbmeb-3007	59	3	types	type	NOUN
ajbmeb-3007	59	4	of	of	ADP
ajbmeb-3007	59	5	taxes	taxis	NOUN
ajbmeb-3007	59	6	have	have	AUX
ajbmeb-3007	59	7	decreased	decrease	VERB
ajbmeb-3007	59	8	in	in	ADP
ajbmeb-3007	59	9	recent	recent	ADJ
ajbmeb-3007	59	10	years	year	NOUN
ajbmeb-3007	59	11	,	,	PUNCT
ajbmeb-3007	59	12	today	today	NOUN
ajbmeb-3007	59	13	66,976	66,976	NUM
ajbmeb-3007	59	14	treasury	treasury	NOUN
ajbmeb-3007	59	15	accounts	account	NOUN
ajbmeb-3007	59	16	have	have	AUX
ajbmeb-3007	59	17	been	be	AUX
ajbmeb-3007	59	18	opened	open	VERB
ajbmeb-3007	59	19	for	for	ADP
ajbmeb-3007	59	20	the	the	DET
ajbmeb-3007	59	21	payment	payment	NOUN
ajbmeb-3007	59	22	of	of	ADP
ajbmeb-3007	59	23	existing	exist	VERB
ajbmeb-3007	59	24	tax	tax	NOUN
ajbmeb-3007	59	25	payments	payment	NOUN
ajbmeb-3007	59	26	.	.	PUNCT
ajbmeb-3007	60	1	this	this	PRON
ajbmeb-3007	60	2	,	,	PUNCT
ajbmeb-3007	60	3	in	in	ADP
ajbmeb-3007	60	4	turn	turn	NOUN
ajbmeb-3007	60	5	,	,	PUNCT
ajbmeb-3007	60	6	creates	create	VERB
ajbmeb-3007	60	7	inconvenience	inconvenience	NOUN
ajbmeb-3007	60	8	for	for	ADP
ajbmeb-3007	60	9	taxpayers	taxpayer	NOUN
ajbmeb-3007	60	10	.	.	PUNCT
ajbmeb-3007	61	1	during	during	ADP
ajbmeb-3007	61	2	2022	2022	NUM
ajbmeb-3007	61	3	,	,	PUNCT
ajbmeb-3007	61	4	27,571	27,571	NUM
ajbmeb-3007	61	5	business	business	NOUN
ajbmeb-3007	61	6	entities	entity	NOUN
ajbmeb-3007	61	7	incorrectly	incorrectly	ADV
ajbmeb-3007	61	8	paid	pay	VERB
ajbmeb-3007	61	9	taxes	taxis	NOUN
ajbmeb-3007	61	10	in	in	ADP
ajbmeb-3007	61	11	the	the	DET
ajbmeb-3007	61	12	amount	amount	NOUN
ajbmeb-3007	61	13	of	of	ADP
ajbmeb-3007	61	14	209	209	NUM
ajbmeb-3007	61	15	billion	billion	NUM
ajbmeb-3007	61	16	soums	soum	NOUN
ajbmeb-3007	61	17	in	in	ADP
ajbmeb-3007	61	18	77,656	77,656	NUM
ajbmeb-3007	61	19	cases	case	NOUN
ajbmeb-3007	61	20	.	.	PUNCT
ajbmeb-3007	62	1	(	(	PUNCT
ajbmeb-3007	62	2	in	in	ADP
ajbmeb-3007	62	3	this	this	DET
ajbmeb-3007	62	4	case	case	NOUN
ajbmeb-3007	62	5	,	,	PUNCT
ajbmeb-3007	62	6	incorrectly	incorrectly	ADV
ajbmeb-3007	62	7	paid	pay	VERB
ajbmeb-3007	62	8	due	due	ADP
ajbmeb-3007	62	9	to	to	ADP
ajbmeb-3007	62	10	the	the	DET
ajbmeb-3007	62	11	choice	choice	NOUN
ajbmeb-3007	62	12	of	of	ADP
ajbmeb-3007	62	13	another	another	DET
ajbmeb-3007	62	14	type	type	NOUN
ajbmeb-3007	62	15	of	of	ADP
ajbmeb-3007	62	16	tax	tax	NOUN
ajbmeb-3007	62	17	,	,	PUNCT
ajbmeb-3007	62	18	payment	payment	NOUN
ajbmeb-3007	62	19	,	,	PUNCT
ajbmeb-3007	62	20	or	or	CCONJ
ajbmeb-3007	62	21	payment	payment	NOUN
ajbmeb-3007	62	22	of	of	ADP
ajbmeb-3007	62	23	another	another	DET
ajbmeb-3007	62	24	territory	territory	NOUN
ajbmeb-3007	62	25	)	)	PUNCT
ajbmeb-3007	62	26	therefore	therefore	ADV
ajbmeb-3007	62	27	,	,	PUNCT
ajbmeb-3007	62	28	it	it	PRON
ajbmeb-3007	62	29	is	be	AUX
ajbmeb-3007	62	30	proposed	propose	VERB
ajbmeb-3007	62	31	to	to	PART
ajbmeb-3007	62	32	introduce	introduce	VERB
ajbmeb-3007	62	33	the	the	DET
ajbmeb-3007	62	34	practice	practice	NOUN
ajbmeb-3007	62	35	of	of	ADP
ajbmeb-3007	62	36	paying	pay	VERB
ajbmeb-3007	62	37	taxes	taxis	NOUN
ajbmeb-3007	62	38	and	and	CCONJ
ajbmeb-3007	62	39	fees	fee	NOUN
ajbmeb-3007	62	40	by	by	ADP
ajbmeb-3007	62	41	taxpayers	taxpayer	NOUN
ajbmeb-3007	62	42	through	through	ADP
ajbmeb-3007	62	43	a	a	DET
ajbmeb-3007	62	44	single	single	ADJ
ajbmeb-3007	62	45	treasury	treasury	NOUN
ajbmeb-3007	62	46	personal	personal	ADJ
ajbmeb-3007	62	47	account	account	NOUN
ajbmeb-3007	62	48	.	.	PUNCT
ajbmeb-3007	63	1	as	as	ADP
ajbmeb-3007	63	2	a	a	DET
ajbmeb-3007	63	3	result	result	NOUN
ajbmeb-3007	63	4	of	of	ADP
ajbmeb-3007	63	5	opening	open	VERB
ajbmeb-3007	63	6	a	a	DET
ajbmeb-3007	63	7	single	single	ADJ
ajbmeb-3007	63	8	tax	tax	NOUN
ajbmeb-3007	63	9	account	account	NOUN
ajbmeb-3007	63	10	:	:	PUNCT
ajbmeb-3007	63	11	•	•	NUM
ajbmeb-3007	63	12	facilitates	facilitate	VERB
ajbmeb-3007	63	13	the	the	DET
ajbmeb-3007	63	14	fulfillment	fulfillment	NOUN
ajbmeb-3007	63	15	of	of	ADP
ajbmeb-3007	63	16	tax	tax	NOUN
ajbmeb-3007	63	17	obligations	obligation	NOUN
ajbmeb-3007	63	18	;	;	PUNCT
ajbmeb-3007	63	19	•	•	NUM
ajbmeb-3007	63	20	multiple	multiple	ADJ
ajbmeb-3007	63	21	tax	tax	NOUN
ajbmeb-3007	63	22	payments	payment	NOUN
ajbmeb-3007	63	23	are	be	AUX
ajbmeb-3007	63	24	not	not	PART
ajbmeb-3007	63	25	paid	pay	VERB
ajbmeb-3007	63	26	simultaneously	simultaneously	ADV
ajbmeb-3007	63	27	;	;	PUNCT
ajbmeb-3007	63	28	•	•	X
ajbmeb-3007	63	29	there	there	PRON
ajbmeb-3007	63	30	will	will	AUX
ajbmeb-3007	63	31	be	be	AUX
ajbmeb-3007	63	32	no	no	DET
ajbmeb-3007	63	33	simultaneous	simultaneous	ADJ
ajbmeb-3007	63	34	tax	tax	NOUN
ajbmeb-3007	63	35	arrears	arrear	NOUN
ajbmeb-3007	63	36	on	on	ADP
ajbmeb-3007	63	37	one	one	NUM
ajbmeb-3007	63	38	type	type	NOUN
ajbmeb-3007	63	39	of	of	ADP
ajbmeb-3007	63	40	tax	tax	NOUN
ajbmeb-3007	63	41	and	and	CCONJ
ajbmeb-3007	63	42	no	no	DET
ajbmeb-3007	63	43	overpayments	overpayment	NOUN
ajbmeb-3007	63	44	on	on	ADP
ajbmeb-3007	63	45	another	another	DET
ajbmeb-3007	63	46	type	type	NOUN
ajbmeb-3007	63	47	of	of	ADP
ajbmeb-3007	63	48	tax	tax	NOUN
ajbmeb-3007	63	49	;	;	PUNCT
ajbmeb-3007	63	50	•	•	ADP
ajbmeb-3007	63	51	as	as	ADP
ajbmeb-3007	63	52	a	a	DET
ajbmeb-3007	63	53	result	result	NOUN
ajbmeb-3007	63	54	of	of	ADP
ajbmeb-3007	63	55	the	the	DET
ajbmeb-3007	63	56	establishment	establishment	NOUN
ajbmeb-3007	63	57	of	of	ADP
ajbmeb-3007	63	58	a	a	DET
ajbmeb-3007	63	59	single	single	ADJ
ajbmeb-3007	63	60	payment	payment	NOUN
ajbmeb-3007	63	61	deadline	deadline	NOUN
ajbmeb-3007	63	62	,	,	PUNCT
ajbmeb-3007	63	63	the	the	DET
ajbmeb-3007	63	64	payment	payment	NOUN
ajbmeb-3007	63	65	calendar	calendar	NOUN
ajbmeb-3007	63	66	will	will	AUX
ajbmeb-3007	63	67	be	be	AUX
ajbmeb-3007	63	68	simplified	simplify	VERB
ajbmeb-3007	63	69	and	and	CCONJ
ajbmeb-3007	63	70	it	it	PRON
ajbmeb-3007	63	71	will	will	AUX
ajbmeb-3007	63	72	be	be	AUX
ajbmeb-3007	63	73	possible	possible	ADJ
ajbmeb-3007	63	74	to	to	PART
ajbmeb-3007	63	75	pay	pay	VERB
ajbmeb-3007	63	76	all	all	DET
ajbmeb-3007	63	77	taxes	taxis	NOUN
ajbmeb-3007	63	78	at	at	ADP
ajbmeb-3007	63	79	once	once	ADV
ajbmeb-3007	63	80	with	with	ADP
ajbmeb-3007	63	81	one	one	NUM
ajbmeb-3007	63	82	payment	payment	NOUN
ajbmeb-3007	63	83	deadline	deadline	NOUN
ajbmeb-3007	63	84	;	;	PUNCT
ajbmeb-3007	63	85	•	•	NUM
ajbmeb-3007	63	86	allows	allow	VERB
ajbmeb-3007	63	87	quick	quick	ADJ
ajbmeb-3007	63	88	refund	refund	NOUN
ajbmeb-3007	63	89	of	of	ADP
ajbmeb-3007	63	90	the	the	DET
ajbmeb-3007	63	91	vat	vat	NOUN
ajbmeb-3007	63	92	amount	amount	NOUN
ajbmeb-3007	63	93	on	on	ADP
ajbmeb-3007	63	94	the	the	DET
ajbmeb-3007	63	95	negative	negative	ADJ
ajbmeb-3007	63	96	balance	balance	NOUN
ajbmeb-3007	63	97	.	.	PUNCT
ajbmeb-3007	64	1	also	also	ADV
ajbmeb-3007	64	2	,	,	PUNCT
ajbmeb-3007	64	3	in	in	ADP
ajbmeb-3007	64	4	this	this	DET
ajbmeb-3007	64	5	strategy	strategy	NOUN
ajbmeb-3007	64	6	:	:	PUNCT
ajbmeb-3007	64	7	american	american	PROPN
ajbmeb-3007	64	8	journal	journal	PROPN
ajbmeb-3007	64	9	of	of	ADP
ajbmeb-3007	64	10	business	business	NOUN
ajbmeb-3007	64	11	management	management	NOUN
ajbmeb-3007	64	12	,	,	PUNCT
ajbmeb-3007	64	13	economics	economic	NOUN
ajbmeb-3007	64	14	and	and	CCONJ
ajbmeb-3007	64	15	banking	banking	NOUN
ajbmeb-3007	64	16	volume	volume	NOUN
ajbmeb-3007	64	17	37	37	NUM
ajbmeb-3007	64	18	june2025	june2025	PROPN
ajbmeb-3007	64	19	p	p	NOUN
ajbmeb-3007	64	20	a	a	DET
ajbmeb-3007	64	21	g	g	NOUN
ajbmeb-3007	64	22	e	e	NOUN
ajbmeb-3007	64	23	|	|	ADV
ajbmeb-3007	64	24	83	83	NUM
ajbmeb-3007	64	25	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3007	64	26	improvement	improvement	NOUN
ajbmeb-3007	64	27	of	of	ADP
ajbmeb-3007	64	28	the	the	DET
ajbmeb-3007	64	29	practice	practice	NOUN
ajbmeb-3007	64	30	of	of	ADP
ajbmeb-3007	64	31	taxation	taxation	NOUN
ajbmeb-3007	64	32	of	of	ADP
ajbmeb-3007	64	33	income	income	NOUN
ajbmeb-3007	64	34	of	of	ADP
ajbmeb-3007	64	35	individuals	individual	NOUN
ajbmeb-3007	64	36	engaged	engage	VERB
ajbmeb-3007	64	37	in	in	ADP
ajbmeb-3007	64	38	entrepreneurial	entrepreneurial	ADJ
ajbmeb-3007	64	39	activity	activity	NOUN
ajbmeb-3007	64	40	;	;	PUNCT
ajbmeb-3007	64	41	optimization	optimization	NOUN
ajbmeb-3007	64	42	of	of	ADP
ajbmeb-3007	64	43	taxation	taxation	NOUN
ajbmeb-3007	64	44	procedures	procedure	NOUN
ajbmeb-3007	64	45	;	;	PUNCT
ajbmeb-3007	64	46	consideration	consideration	NOUN
ajbmeb-3007	64	47	of	of	ADP
ajbmeb-3007	64	48	the	the	DET
ajbmeb-3007	64	49	issue	issue	NOUN
ajbmeb-3007	64	50	of	of	ADP
ajbmeb-3007	64	51	the	the	DET
ajbmeb-3007	64	52	phased	phase	VERB
ajbmeb-3007	64	53	introduction	introduction	NOUN
ajbmeb-3007	64	54	of	of	ADP
ajbmeb-3007	64	55	a	a	DET
ajbmeb-3007	64	56	single	single	ADJ
ajbmeb-3007	64	57	mechanism	mechanism	NOUN
ajbmeb-3007	64	58	for	for	ADP
ajbmeb-3007	64	59	"	"	PUNCT
ajbmeb-3007	64	60	taxation	taxation	NOUN
ajbmeb-3007	64	61	of	of	ADP
ajbmeb-3007	64	62	real	real	ADJ
ajbmeb-3007	64	63	estate	estate	NOUN
ajbmeb-3007	64	64	"	"	PUNCT
ajbmeb-3007	64	65	instead	instead	ADV
ajbmeb-3007	64	66	of	of	ADP
ajbmeb-3007	64	67	property	property	NOUN
ajbmeb-3007	64	68	and	and	CCONJ
ajbmeb-3007	64	69	land	land	NOUN
ajbmeb-3007	64	70	taxes	taxis	NOUN
ajbmeb-3007	64	71	of	of	ADP
ajbmeb-3007	64	72	individuals	individual	NOUN
ajbmeb-3007	64	73	.	.	PUNCT
ajbmeb-3007	65	1	determination	determination	NOUN
ajbmeb-3007	65	2	of	of	ADP
ajbmeb-3007	65	3	the	the	DET
ajbmeb-3007	65	4	proportionality	proportionality	NOUN
ajbmeb-3007	65	5	of	of	ADP
ajbmeb-3007	65	6	tax	tax	NOUN
ajbmeb-3007	65	7	control	control	NOUN
ajbmeb-3007	65	8	measures	measure	NOUN
ajbmeb-3007	65	9	to	to	ADP
ajbmeb-3007	65	10	the	the	DET
ajbmeb-3007	65	11	level	level	NOUN
ajbmeb-3007	65	12	of	of	ADP
ajbmeb-3007	65	13	tax	tax	NOUN
ajbmeb-3007	65	14	risk	risk	NOUN
ajbmeb-3007	65	15	of	of	ADP
ajbmeb-3007	65	16	taxpayers	taxpayer	NOUN
ajbmeb-3007	65	17	,	,	PUNCT
ajbmeb-3007	65	18	in	in	ADP
ajbmeb-3007	65	19	particular	particular	ADJ
ajbmeb-3007	65	20	,	,	PUNCT
ajbmeb-3007	65	21	elimination	elimination	NOUN
ajbmeb-3007	65	22	of	of	ADP
ajbmeb-3007	65	23	shortcomings	shortcoming	NOUN
ajbmeb-3007	65	24	of	of	ADP
ajbmeb-3007	65	25	taxpayers	taxpayer	NOUN
ajbmeb-3007	65	26	with	with	ADP
ajbmeb-3007	65	27	a	a	DET
ajbmeb-3007	65	28	medium	medium	ADJ
ajbmeb-3007	65	29	level	level	NOUN
ajbmeb-3007	65	30	of	of	ADP
ajbmeb-3007	65	31	tax	tax	NOUN
ajbmeb-3007	65	32	risk	risk	NOUN
ajbmeb-3007	65	33	by	by	ADP
ajbmeb-3007	65	34	explaining	explain	VERB
ajbmeb-3007	65	35	them	they	PRON
ajbmeb-3007	65	36	without	without	ADP
ajbmeb-3007	65	37	applying	apply	VERB
ajbmeb-3007	65	38	penalties	penalty	NOUN
ajbmeb-3007	65	39	;	;	PUNCT
ajbmeb-3007	65	40	improvement	improvement	NOUN
ajbmeb-3007	65	41	of	of	ADP
ajbmeb-3007	65	42	the	the	DET
ajbmeb-3007	65	43	qualifications	qualification	NOUN
ajbmeb-3007	65	44	of	of	ADP
ajbmeb-3007	65	45	employees	employee	NOUN
ajbmeb-3007	65	46	carrying	carry	VERB
ajbmeb-3007	65	47	out	out	ADP
ajbmeb-3007	65	48	tax	tax	NOUN
ajbmeb-3007	65	49	audits	audits	NOUN
ajbmeb-3007	65	50	and	and	CCONJ
ajbmeb-3007	65	51	increasing	increase	VERB
ajbmeb-3007	65	52	the	the	DET
ajbmeb-3007	65	53	number	number	NOUN
ajbmeb-3007	65	54	of	of	ADP
ajbmeb-3007	65	55	highly	highly	ADV
ajbmeb-3007	65	56	qualified	qualified	ADJ
ajbmeb-3007	65	57	employees	employee	NOUN
ajbmeb-3007	65	58	carrying	carry	VERB
ajbmeb-3007	65	59	out	out	ADP
ajbmeb-3007	65	60	tax	tax	NOUN
ajbmeb-3007	65	61	audits	audits	NOUN
ajbmeb-3007	65	62	;	;	PUNCT
ajbmeb-3007	65	63	establishment	establishment	NOUN
ajbmeb-3007	65	64	of	of	ADP
ajbmeb-3007	65	65	a	a	DET
ajbmeb-3007	65	66	system	system	NOUN
ajbmeb-3007	65	67	for	for	ADP
ajbmeb-3007	65	68	quarterly	quarterly	ADV
ajbmeb-3007	65	69	informing	inform	VERB
ajbmeb-3007	65	70	the	the	DET
ajbmeb-3007	65	71	public	public	NOUN
ajbmeb-3007	65	72	about	about	ADP
ajbmeb-3007	65	73	the	the	DET
ajbmeb-3007	65	74	work	work	NOUN
ajbmeb-3007	65	75	carried	carry	VERB
ajbmeb-3007	65	76	out	out	ADP
ajbmeb-3007	65	77	,	,	PUNCT
ajbmeb-3007	65	78	with	with	ADP
ajbmeb-3007	65	79	the	the	DET
ajbmeb-3007	65	80	approval	approval	NOUN
ajbmeb-3007	65	81	of	of	ADP
ajbmeb-3007	65	82	annual	annual	ADJ
ajbmeb-3007	65	83	plans	plan	NOUN
ajbmeb-3007	65	84	for	for	ADP
ajbmeb-3007	65	85	assessing	assess	VERB
ajbmeb-3007	65	86	,	,	PUNCT
ajbmeb-3007	65	87	monitoring	monitoring	NOUN
ajbmeb-3007	65	88	,	,	PUNCT
ajbmeb-3007	65	89	and	and	CCONJ
ajbmeb-3007	65	90	eliminating	eliminate	VERB
ajbmeb-3007	65	91	tax	tax	NOUN
ajbmeb-3007	65	92	risks	risk	NOUN
ajbmeb-3007	65	93	by	by	ADP
ajbmeb-3007	65	94	industry	industry	NOUN
ajbmeb-3007	65	95	;	;	PUNCT
ajbmeb-3007	65	96	training	training	NOUN
ajbmeb-3007	65	97	of	of	ADP
ajbmeb-3007	65	98	qualified	qualified	ADJ
ajbmeb-3007	65	99	specialists	specialist	NOUN
ajbmeb-3007	65	100	in	in	ADP
ajbmeb-3007	65	101	the	the	DET
ajbmeb-3007	65	102	system	system	NOUN
ajbmeb-3007	65	103	of	of	ADP
ajbmeb-3007	65	104	taxation	taxation	NOUN
ajbmeb-3007	65	105	of	of	ADP
ajbmeb-3007	65	106	individuals	individual	NOUN
ajbmeb-3007	65	107	with	with	ADP
ajbmeb-3007	65	108	high	high	ADJ
ajbmeb-3007	65	109	incomes	income	NOUN
ajbmeb-3007	65	110	;	;	PUNCT
ajbmeb-3007	65	111	mandatory	mandatory	ADJ
ajbmeb-3007	65	112	registration	registration	NOUN
ajbmeb-3007	65	113	of	of	ADP
ajbmeb-3007	65	114	contracts	contract	NOUN
ajbmeb-3007	65	115	concluded	conclude	VERB
ajbmeb-3007	65	116	by	by	ADP
ajbmeb-3007	65	117	legal	legal	ADJ
ajbmeb-3007	65	118	entities	entity	NOUN
ajbmeb-3007	65	119	with	with	ADP
ajbmeb-3007	65	120	tax	tax	NOUN
ajbmeb-3007	65	121	authorities	authority	NOUN
ajbmeb-3007	65	122	;	;	PUNCT
ajbmeb-3007	65	123	improvement	improvement	NOUN
ajbmeb-3007	65	124	of	of	ADP
ajbmeb-3007	65	125	data	datum	NOUN
ajbmeb-3007	65	126	exchange	exchange	NOUN
ajbmeb-3007	65	127	between	between	ADP
ajbmeb-3007	65	128	tax	tax	NOUN
ajbmeb-3007	65	129	authorities	authority	NOUN
ajbmeb-3007	65	130	and	and	CCONJ
ajbmeb-3007	65	131	banks	bank	NOUN
ajbmeb-3007	65	132	;	;	PUNCT
ajbmeb-3007	65	133	determination	determination	NOUN
ajbmeb-3007	65	134	of	of	ADP
ajbmeb-3007	65	135	liability	liability	NOUN
ajbmeb-3007	65	136	measures	measure	NOUN
ajbmeb-3007	65	137	for	for	ADP
ajbmeb-3007	65	138	the	the	DET
ajbmeb-3007	65	139	suspension	suspension	NOUN
ajbmeb-3007	65	140	of	of	ADP
ajbmeb-3007	65	141	services	service	NOUN
ajbmeb-3007	65	142	provided	provide	VERB
ajbmeb-3007	65	143	to	to	ADP
ajbmeb-3007	65	144	business	business	NOUN
ajbmeb-3007	65	145	entities	entity	NOUN
ajbmeb-3007	65	146	during	during	ADP
ajbmeb-3007	65	147	the	the	DET
ajbmeb-3007	65	148	maintenance	maintenance	NOUN
ajbmeb-3007	65	149	of	of	ADP
ajbmeb-3007	65	150	online	online	ADJ
ajbmeb-3007	65	151	cash	cash	NOUN
ajbmeb-3007	65	152	registers	register	NOUN
ajbmeb-3007	65	153	and	and	CCONJ
ajbmeb-3007	65	154	virtual	virtual	ADJ
ajbmeb-3007	65	155	cash	cash	NOUN
ajbmeb-3007	65	156	registers	register	NOUN
ajbmeb-3007	65	157	.	.	PUNCT
ajbmeb-3007	66	1	organization	organization	NOUN
ajbmeb-3007	66	2	of	of	ADP
ajbmeb-3007	66	3	an	an	DET
ajbmeb-3007	66	4	experimental	experimental	ADJ
ajbmeb-3007	66	5	internship	internship	NOUN
ajbmeb-3007	66	6	site	site	NOUN
ajbmeb-3007	66	7	for	for	ADP
ajbmeb-3007	66	8	the	the	DET
ajbmeb-3007	66	9	formation	formation	NOUN
ajbmeb-3007	66	10	of	of	ADP
ajbmeb-3007	66	11	skills	skill	NOUN
ajbmeb-3007	66	12	in	in	ADP
ajbmeb-3007	66	13	using	use	VERB
ajbmeb-3007	66	14	modern	modern	ADJ
ajbmeb-3007	66	15	tax	tax	NOUN
ajbmeb-3007	66	16	administration	administration	NOUN
ajbmeb-3007	66	17	tools	tool	NOUN
ajbmeb-3007	66	18	;	;	PUNCT
ajbmeb-3007	66	19	development	development	NOUN
ajbmeb-3007	66	20	of	of	ADP
ajbmeb-3007	66	21	personnel	personnel	NOUN
ajbmeb-3007	66	22	management	management	NOUN
ajbmeb-3007	66	23	policy	policy	NOUN
ajbmeb-3007	66	24	on	on	ADP
ajbmeb-3007	66	25	record	record	NOUN
ajbmeb-3007	66	26	keeping	keeping	NOUN
ajbmeb-3007	66	27	;	;	PUNCT
ajbmeb-3007	66	28	implementation	implementation	NOUN
ajbmeb-3007	66	29	of	of	ADP
ajbmeb-3007	66	30	personnel	personnel	NOUN
ajbmeb-3007	66	31	policy	policy	NOUN
ajbmeb-3007	66	32	aimed	aim	VERB
ajbmeb-3007	66	33	at	at	ADP
ajbmeb-3007	66	34	ensuring	ensure	VERB
ajbmeb-3007	66	35	gender	gender	NOUN
ajbmeb-3007	66	36	equality	equality	NOUN
ajbmeb-3007	66	37	in	in	ADP
ajbmeb-3007	66	38	tax	tax	NOUN
ajbmeb-3007	66	39	authorities	authority	NOUN
ajbmeb-3007	66	40	;	;	PUNCT
ajbmeb-3007	66	41	formation	formation	NOUN
ajbmeb-3007	66	42	of	of	ADP
ajbmeb-3007	66	43	a	a	DET
ajbmeb-3007	66	44	list	list	NOUN
ajbmeb-3007	66	45	of	of	ADP
ajbmeb-3007	66	46	positions	position	NOUN
ajbmeb-3007	66	47	in	in	ADP
ajbmeb-3007	66	48	tax	tax	NOUN
ajbmeb-3007	66	49	authorities	authority	NOUN
ajbmeb-3007	66	50	with	with	ADP
ajbmeb-3007	66	51	high	high	ADJ
ajbmeb-3007	66	52	corruption	corruption	NOUN
ajbmeb-3007	66	53	risks	risk	NOUN
ajbmeb-3007	66	54	and	and	CCONJ
ajbmeb-3007	66	55	development	development	NOUN
ajbmeb-3007	66	56	of	of	ADP
ajbmeb-3007	66	57	a	a	DET
ajbmeb-3007	66	58	procedure	procedure	NOUN
ajbmeb-3007	66	59	for	for	ADP
ajbmeb-3007	66	60	their	their	PRON
ajbmeb-3007	66	61	systematic	systematic	ADJ
ajbmeb-3007	66	62	monitoring	monitoring	NOUN
ajbmeb-3007	66	63	;	;	PUNCT
ajbmeb-3007	66	64	introduction	introduction	NOUN
ajbmeb-3007	66	65	of	of	ADP
ajbmeb-3007	66	66	a	a	DET
ajbmeb-3007	66	67	mechanism	mechanism	NOUN
ajbmeb-3007	66	68	for	for	ADP
ajbmeb-3007	66	69	the	the	DET
ajbmeb-3007	66	70	rotation	rotation	NOUN
ajbmeb-3007	66	71	of	of	ADP
ajbmeb-3007	66	72	employees	employee	NOUN
ajbmeb-3007	66	73	of	of	ADP
ajbmeb-3007	66	74	tax	tax	NOUN
ajbmeb-3007	66	75	authorities	authority	NOUN
ajbmeb-3007	66	76	based	base	VERB
ajbmeb-3007	66	77	on	on	ADP
ajbmeb-3007	66	78	specific	specific	ADJ
ajbmeb-3007	66	79	criteria	criterion	NOUN
ajbmeb-3007	66	80	;	;	PUNCT
ajbmeb-3007	66	81	creation	creation	NOUN
ajbmeb-3007	66	82	of	of	ADP
ajbmeb-3007	66	83	decent	decent	ADJ
ajbmeb-3007	66	84	conditions	condition	NOUN
ajbmeb-3007	66	85	for	for	ADP
ajbmeb-3007	66	86	servicing	servicing	NOUN
ajbmeb-3007	66	87	taxpayers	taxpayer	NOUN
ajbmeb-3007	66	88	;	;	PUNCT
ajbmeb-3007	66	89	optimization	optimization	NOUN
ajbmeb-3007	66	90	of	of	ADP
ajbmeb-3007	66	91	the	the	DET
ajbmeb-3007	66	92	number	number	NOUN
ajbmeb-3007	66	93	of	of	ADP
ajbmeb-3007	66	94	district	district	NOUN
ajbmeb-3007	66	95	(	(	PUNCT
ajbmeb-3007	66	96	city	city	NOUN
ajbmeb-3007	66	97	)	)	PUNCT
ajbmeb-3007	66	98	tax	tax	NOUN
ajbmeb-3007	66	99	inspectorates	inspectorate	NOUN
ajbmeb-3007	66	100	of	of	ADP
ajbmeb-3007	66	101	certain	certain	ADJ
ajbmeb-3007	66	102	territories	territory	NOUN
ajbmeb-3007	66	103	based	base	VERB
ajbmeb-3007	66	104	on	on	ADP
ajbmeb-3007	66	105	the	the	DET
ajbmeb-3007	66	106	effectiveness	effectiveness	NOUN
ajbmeb-3007	66	107	of	of	ADP
ajbmeb-3007	66	108	their	their	PRON
ajbmeb-3007	66	109	activities	activity	NOUN
ajbmeb-3007	66	110	;	;	PUNCT
ajbmeb-3007	66	111	phased	phase	VERB
ajbmeb-3007	66	112	creation	creation	NOUN
ajbmeb-3007	66	113	of	of	ADP
ajbmeb-3007	66	114	inter	inter	ADJ
ajbmeb-3007	66	115	-	-	ADJ
ajbmeb-3007	66	116	district	district	ADJ
ajbmeb-3007	66	117	tax	tax	NOUN
ajbmeb-3007	66	118	inspectorates	inspectorate	NOUN
ajbmeb-3007	66	119	;	;	PUNCT
ajbmeb-3007	66	120	attracting	attract	VERB
ajbmeb-3007	66	121	highly	highly	ADV
ajbmeb-3007	66	122	qualified	qualified	ADJ
ajbmeb-3007	66	123	specialists	specialist	NOUN
ajbmeb-3007	66	124	to	to	ADP
ajbmeb-3007	66	125	the	the	DET
ajbmeb-3007	66	126	tax	tax	NOUN
ajbmeb-3007	66	127	authorities	authority	NOUN
ajbmeb-3007	66	128	;	;	PUNCT
ajbmeb-3007	66	129	formation	formation	NOUN
ajbmeb-3007	66	130	of	of	ADP
ajbmeb-3007	66	131	a	a	DET
ajbmeb-3007	66	132	personnel	personnel	NOUN
ajbmeb-3007	66	133	reserve	reserve	NOUN
ajbmeb-3007	66	134	for	for	ADP
ajbmeb-3007	66	135	individual	individual	ADJ
ajbmeb-3007	66	136	segments	segment	NOUN
ajbmeb-3007	66	137	of	of	ADP
ajbmeb-3007	66	138	employees	employee	NOUN
ajbmeb-3007	66	139	of	of	ADP
ajbmeb-3007	66	140	tax	tax	NOUN
ajbmeb-3007	66	141	authorities	authority	NOUN
ajbmeb-3007	66	142	;	;	PUNCT
ajbmeb-3007	66	143	development	development	NOUN
ajbmeb-3007	66	144	of	of	ADP
ajbmeb-3007	66	145	the	the	DET
ajbmeb-3007	66	146	concept	concept	NOUN
ajbmeb-3007	66	147	of	of	ADP
ajbmeb-3007	66	148	corporate	corporate	ADJ
ajbmeb-3007	66	149	culture	culture	NOUN
ajbmeb-3007	66	150	in	in	ADP
ajbmeb-3007	66	151	tax	tax	NOUN
ajbmeb-3007	66	152	authorities	authority	NOUN
ajbmeb-3007	66	153	;	;	PUNCT
ajbmeb-3007	66	154	study	study	NOUN
ajbmeb-3007	66	155	of	of	ADP
ajbmeb-3007	66	156	public	public	ADJ
ajbmeb-3007	66	157	opinion	opinion	NOUN
ajbmeb-3007	66	158	on	on	ADP
ajbmeb-3007	66	159	cases	case	NOUN
ajbmeb-3007	66	160	of	of	ADP
ajbmeb-3007	66	161	corruption	corruption	NOUN
ajbmeb-3007	66	162	in	in	ADP
ajbmeb-3007	66	163	the	the	DET
ajbmeb-3007	66	164	work	work	NOUN
ajbmeb-3007	66	165	of	of	ADP
ajbmeb-3007	66	166	employees	employee	NOUN
ajbmeb-3007	66	167	of	of	ADP
ajbmeb-3007	66	168	tax	tax	NOUN
ajbmeb-3007	66	169	authorities	authority	NOUN
ajbmeb-3007	66	170	;	;	PUNCT
ajbmeb-3007	66	171	the	the	DET
ajbmeb-3007	66	172	introduction	introduction	NOUN
ajbmeb-3007	66	173	of	of	ADP
ajbmeb-3007	66	174	a	a	DET
ajbmeb-3007	66	175	rating	rating	NOUN
ajbmeb-3007	66	176	system	system	NOUN
ajbmeb-3007	66	177	for	for	ADP
ajbmeb-3007	66	178	evaluating	evaluate	VERB
ajbmeb-3007	66	179	and	and	CCONJ
ajbmeb-3007	66	180	incentivizing	incentivize	VERB
ajbmeb-3007	66	181	the	the	DET
ajbmeb-3007	66	182	activities	activity	NOUN
ajbmeb-3007	66	183	of	of	ADP
ajbmeb-3007	66	184	employees	employee	NOUN
ajbmeb-3007	66	185	of	of	ADP
ajbmeb-3007	66	186	tax	tax	NOUN
ajbmeb-3007	66	187	authorities	authority	NOUN
ajbmeb-3007	66	188	is	be	AUX
ajbmeb-3007	66	189	proposed	propose	VERB
ajbmeb-3007	66	190	.	.	PUNCT
ajbmeb-3007	67	1	by	by	ADP
ajbmeb-3007	67	2	implementing	implement	VERB
ajbmeb-3007	67	3	the	the	DET
ajbmeb-3007	67	4	tasks	task	NOUN
ajbmeb-3007	67	5	defined	define	VERB
ajbmeb-3007	67	6	in	in	ADP
ajbmeb-3007	67	7	the	the	DET
ajbmeb-3007	67	8	proposed	propose	VERB
ajbmeb-3007	67	9	strategy	strategy	NOUN
ajbmeb-3007	67	10	,	,	PUNCT
ajbmeb-3007	67	11	it	it	PRON
ajbmeb-3007	67	12	is	be	AUX
ajbmeb-3007	67	13	planned	plan	VERB
ajbmeb-3007	67	14	to	to	PART
ajbmeb-3007	67	15	achieve	achieve	VERB
ajbmeb-3007	67	16	the	the	DET
ajbmeb-3007	67	17	following	follow	VERB
ajbmeb-3007	67	18	indicators	indicator	NOUN
ajbmeb-3007	67	19	in	in	ADP
ajbmeb-3007	67	20	the	the	DET
ajbmeb-3007	67	21	development	development	NOUN
ajbmeb-3007	67	22	of	of	ADP
ajbmeb-3007	67	23	tax	tax	NOUN
ajbmeb-3007	67	24	administration	administration	NOUN
ajbmeb-3007	67	25	and	and	CCONJ
ajbmeb-3007	67	26	tax	tax	NOUN
ajbmeb-3007	67	27	authorities	authority	NOUN
ajbmeb-3007	67	28	of	of	ADP
ajbmeb-3007	67	29	the	the	DET
ajbmeb-3007	67	30	republic	republic	NOUN
ajbmeb-3007	67	31	of	of	ADP
ajbmeb-3007	67	32	uzbekistan	uzbekistan	PROPN
ajbmeb-3007	67	33	by	by	ADP
ajbmeb-3007	67	34	2030	2030	NUM
ajbmeb-3007	67	35	:	:	PUNCT
ajbmeb-3007	67	36	firstly	firstly	ADV
ajbmeb-3007	67	37	,	,	PUNCT
ajbmeb-3007	67	38	ensuring	ensure	VERB
ajbmeb-3007	67	39	macroeconomic	macroeconomic	ADJ
ajbmeb-3007	67	40	stability	stability	NOUN
ajbmeb-3007	67	41	;	;	PUNCT
ajbmeb-3007	67	42	secondly	secondly	ADV
ajbmeb-3007	67	43	,	,	PUNCT
ajbmeb-3007	67	44	increasing	increase	VERB
ajbmeb-3007	67	45	the	the	DET
ajbmeb-3007	67	46	indicator	indicator	NOUN
ajbmeb-3007	67	47	of	of	ADP
ajbmeb-3007	67	48	voluntary	voluntary	ADJ
ajbmeb-3007	67	49	fulfillment	fulfillment	NOUN
ajbmeb-3007	67	50	of	of	ADP
ajbmeb-3007	67	51	tax	tax	NOUN
ajbmeb-3007	67	52	obligations	obligation	NOUN
ajbmeb-3007	67	53	by	by	ADP
ajbmeb-3007	67	54	taxpayers	taxpayer	NOUN
ajbmeb-3007	67	55	to	to	ADP
ajbmeb-3007	67	56	97	97	NUM
ajbmeb-3007	67	57	percent	percent	NOUN
ajbmeb-3007	67	58	through	through	ADP
ajbmeb-3007	67	59	modernization	modernization	NOUN
ajbmeb-3007	67	60	and	and	CCONJ
ajbmeb-3007	67	61	expansion	expansion	NOUN
ajbmeb-3007	67	62	of	of	ADP
ajbmeb-3007	67	63	service	service	NOUN
ajbmeb-3007	67	64	channels	channel	NOUN
ajbmeb-3007	67	65	for	for	ADP
ajbmeb-3007	67	66	the	the	DET
ajbmeb-3007	67	67	needs	need	NOUN
ajbmeb-3007	67	68	of	of	ADP
ajbmeb-3007	67	69	taxpayers	taxpayer	NOUN
ajbmeb-3007	67	70	,	,	PUNCT
ajbmeb-3007	67	71	improvement	improvement	NOUN
ajbmeb-3007	67	72	of	of	ADP
ajbmeb-3007	67	73	awareness	awareness	NOUN
ajbmeb-3007	67	74	of	of	ADP
ajbmeb-3007	67	75	the	the	DET
ajbmeb-3007	67	76	rights	right	NOUN
ajbmeb-3007	67	77	and	and	CCONJ
ajbmeb-3007	67	78	obligations	obligation	NOUN
ajbmeb-3007	67	79	of	of	ADP
ajbmeb-3007	67	80	taxpayers	taxpayer	NOUN
ajbmeb-3007	67	81	,	,	PUNCT
ajbmeb-3007	67	82	improvement	improvement	NOUN
ajbmeb-3007	67	83	of	of	ADP
ajbmeb-3007	67	84	training	training	NOUN
ajbmeb-3007	67	85	processes	process	NOUN
ajbmeb-3007	67	86	,	,	PUNCT
ajbmeb-3007	67	87	simplification	simplification	NOUN
ajbmeb-3007	67	88	of	of	ADP
ajbmeb-3007	67	89	reporting	reporting	NOUN
ajbmeb-3007	67	90	,	,	PUNCT
ajbmeb-3007	67	91	adjustment	adjustment	NOUN
ajbmeb-3007	67	92	and	and	CCONJ
ajbmeb-3007	67	93	payment	payment	NOUN
ajbmeb-3007	67	94	processes	process	NOUN
ajbmeb-3007	67	95	;	;	PUNCT
ajbmeb-3007	67	96	thirdly	thirdly	ADV
ajbmeb-3007	67	97	,	,	PUNCT
ajbmeb-3007	67	98	through	through	ADP
ajbmeb-3007	67	99	effective	effective	ADJ
ajbmeb-3007	67	100	management	management	NOUN
ajbmeb-3007	67	101	of	of	ADP
ajbmeb-3007	67	102	tax	tax	NOUN
ajbmeb-3007	67	103	arrears	arrear	NOUN
ajbmeb-3007	67	104	,	,	PUNCT
ajbmeb-3007	67	105	a	a	DET
ajbmeb-3007	67	106	phased	phase	VERB
ajbmeb-3007	67	107	reduction	reduction	NOUN
ajbmeb-3007	67	108	of	of	ADP
ajbmeb-3007	67	109	the	the	DET
ajbmeb-3007	67	110	share	share	NOUN
ajbmeb-3007	67	111	of	of	ADP
ajbmeb-3007	67	112	tax	tax	NOUN
ajbmeb-3007	67	113	arrears	arrear	NOUN
ajbmeb-3007	67	114	in	in	ADP
ajbmeb-3007	67	115	tax	tax	NOUN
ajbmeb-3007	67	116	revenues	revenue	NOUN
ajbmeb-3007	67	117	accumulated	accumulate	VERB
ajbmeb-3007	67	118	in	in	ADP
ajbmeb-3007	67	119	the	the	DET
ajbmeb-3007	67	120	reporting	reporting	NOUN
ajbmeb-3007	67	121	year	year	NOUN
ajbmeb-3007	67	122	to	to	ADP
ajbmeb-3007	67	123	3.8	3.8	NUM
ajbmeb-3007	67	124	percent	percent	NOUN
ajbmeb-3007	67	125	by	by	ADP
ajbmeb-3007	67	126	2030	2030	NUM
ajbmeb-3007	67	127	;	;	PUNCT
ajbmeb-3007	67	128	american	american	ADJ
ajbmeb-3007	67	129	journal	journal	PROPN
ajbmeb-3007	67	130	of	of	ADP
ajbmeb-3007	67	131	business	business	NOUN
ajbmeb-3007	67	132	management	management	NOUN
ajbmeb-3007	67	133	,	,	PUNCT
ajbmeb-3007	67	134	economics	economic	NOUN
ajbmeb-3007	67	135	and	and	CCONJ
ajbmeb-3007	67	136	banking	banking	NOUN
ajbmeb-3007	67	137	volume	volume	NOUN
ajbmeb-3007	67	138	37	37	NUM
ajbmeb-3007	67	139	june2025	june2025	PROPN
ajbmeb-3007	67	140	p	p	NOUN
ajbmeb-3007	67	141	a	a	DET
ajbmeb-3007	67	142	g	g	NOUN
ajbmeb-3007	67	143	e	e	NOUN
ajbmeb-3007	67	144	|	|	ADV
ajbmeb-3007	67	145	84	84	NUM
ajbmeb-3007	67	146	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3007	67	147	fourthly	fourthly	ADV
ajbmeb-3007	67	148	,	,	PUNCT
ajbmeb-3007	67	149	ensuring	ensure	VERB
ajbmeb-3007	67	150	close	close	ADJ
ajbmeb-3007	67	151	interaction	interaction	NOUN
ajbmeb-3007	67	152	with	with	ADP
ajbmeb-3007	67	153	taxpayers	taxpayer	NOUN
ajbmeb-3007	67	154	contributes	contribute	VERB
ajbmeb-3007	67	155	to	to	ADP
ajbmeb-3007	67	156	the	the	DET
ajbmeb-3007	67	157	establishment	establishment	NOUN
ajbmeb-3007	67	158	of	of	ADP
ajbmeb-3007	67	159	trusting	trust	VERB
ajbmeb-3007	67	160	relationships	relationship	NOUN
ajbmeb-3007	67	161	between	between	ADP
ajbmeb-3007	67	162	tax	tax	NOUN
ajbmeb-3007	67	163	authorities	authority	NOUN
ajbmeb-3007	67	164	and	and	CCONJ
ajbmeb-3007	67	165	taxpayers	taxpayer	NOUN
ajbmeb-3007	67	166	;	;	PUNCT
ajbmeb-3007	67	167	fifthly	fifthly	ADV
ajbmeb-3007	67	168	,	,	PUNCT
ajbmeb-3007	67	169	maintaining	maintain	VERB
ajbmeb-3007	67	170	the	the	DET
ajbmeb-3007	67	171	appropriate	appropriate	ADJ
ajbmeb-3007	67	172	level	level	NOUN
ajbmeb-3007	67	173	of	of	ADP
ajbmeb-3007	67	174	staffing	staffing	NOUN
ajbmeb-3007	67	175	in	in	ADP
ajbmeb-3007	67	176	places	place	NOUN
ajbmeb-3007	67	177	of	of	ADP
ajbmeb-3007	67	178	significant	significant	ADJ
ajbmeb-3007	67	179	contact	contact	NOUN
ajbmeb-3007	67	180	with	with	ADP
ajbmeb-3007	67	181	taxpayers	taxpayer	NOUN
ajbmeb-3007	67	182	stimulates	stimulate	VERB
ajbmeb-3007	67	183	the	the	DET
ajbmeb-3007	67	184	provision	provision	NOUN
ajbmeb-3007	67	185	of	of	ADP
ajbmeb-3007	67	186	high	high	ADJ
ajbmeb-3007	67	187	-	-	PUNCT
ajbmeb-3007	67	188	quality	quality	NOUN
ajbmeb-3007	67	189	services	service	NOUN
ajbmeb-3007	67	190	to	to	ADP
ajbmeb-3007	67	191	taxpayers	taxpayer	NOUN
ajbmeb-3007	67	192	;	;	PUNCT
ajbmeb-3007	67	193	sixth	sixth	ADJ
ajbmeb-3007	67	194	,	,	PUNCT
ajbmeb-3007	67	195	business	business	NOUN
ajbmeb-3007	67	196	process	process	NOUN
ajbmeb-3007	67	197	reengineering	reengineering	NOUN
ajbmeb-3007	67	198	,	,	PUNCT
ajbmeb-3007	67	199	the	the	DET
ajbmeb-3007	67	200	introduction	introduction	NOUN
ajbmeb-3007	67	201	of	of	ADP
ajbmeb-3007	67	202	an	an	DET
ajbmeb-3007	67	203	automated	automate	VERB
ajbmeb-3007	67	204	risk	risk	NOUN
ajbmeb-3007	67	205	management	management	NOUN
ajbmeb-3007	67	206	system	system	NOUN
ajbmeb-3007	67	207	,	,	PUNCT
ajbmeb-3007	67	208	and	and	CCONJ
ajbmeb-3007	67	209	the	the	DET
ajbmeb-3007	67	210	generation	generation	NOUN
ajbmeb-3007	67	211	of	of	ADP
ajbmeb-3007	67	212	reports	report	NOUN
ajbmeb-3007	67	213	by	by	ADP
ajbmeb-3007	67	214	tax	tax	NOUN
ajbmeb-3007	67	215	authorities	authority	NOUN
ajbmeb-3007	67	216	will	will	AUX
ajbmeb-3007	67	217	reduce	reduce	VERB
ajbmeb-3007	67	218	the	the	DET
ajbmeb-3007	67	219	time	time	NOUN
ajbmeb-3007	67	220	spent	spend	VERB
ajbmeb-3007	67	221	by	by	ADP
ajbmeb-3007	67	222	taxpayers	taxpayer	NOUN
ajbmeb-3007	67	223	on	on	ADP
ajbmeb-3007	67	224	paying	pay	VERB
ajbmeb-3007	67	225	taxes	taxis	NOUN
ajbmeb-3007	67	226	.	.	PUNCT
ajbmeb-3007	68	1	in	in	ADP
ajbmeb-3007	68	2	conclusion	conclusion	NOUN
ajbmeb-3007	68	3	,	,	PUNCT
ajbmeb-3007	68	4	in	in	ADP
ajbmeb-3007	68	5	the	the	DET
ajbmeb-3007	68	6	process	process	NOUN
ajbmeb-3007	68	7	of	of	ADP
ajbmeb-3007	68	8	forming	form	VERB
ajbmeb-3007	68	9	and	and	CCONJ
ajbmeb-3007	68	10	implementing	implement	VERB
ajbmeb-3007	68	11	a	a	DET
ajbmeb-3007	68	12	tax	tax	NOUN
ajbmeb-3007	68	13	policy	policy	NOUN
ajbmeb-3007	68	14	strategy	strategy	NOUN
ajbmeb-3007	68	15	in	in	ADP
ajbmeb-3007	68	16	uzbekistan	uzbekistan	PROPN
ajbmeb-3007	68	17	,	,	PUNCT
ajbmeb-3007	68	18	a	a	DET
ajbmeb-3007	68	19	deep	deep	ADJ
ajbmeb-3007	68	20	analysis	analysis	NOUN
ajbmeb-3007	68	21	of	of	ADP
ajbmeb-3007	68	22	the	the	DET
ajbmeb-3007	68	23	experience	experience	NOUN
ajbmeb-3007	68	24	of	of	ADP
ajbmeb-3007	68	25	foreign	foreign	ADJ
ajbmeb-3007	68	26	countries	country	NOUN
ajbmeb-3007	68	27	and	and	CCONJ
ajbmeb-3007	68	28	the	the	DET
ajbmeb-3007	68	29	adaptation	adaptation	NOUN
ajbmeb-3007	68	30	of	of	ADP
ajbmeb-3007	68	31	optimal	optimal	ADJ
ajbmeb-3007	68	32	elements	element	NOUN
ajbmeb-3007	68	33	to	to	ADP
ajbmeb-3007	68	34	national	national	ADJ
ajbmeb-3007	68	35	conditions	condition	NOUN
ajbmeb-3007	68	36	is	be	AUX
ajbmeb-3007	68	37	of	of	ADP
ajbmeb-3007	68	38	great	great	ADJ
ajbmeb-3007	68	39	importance	importance	NOUN
ajbmeb-3007	68	40	.	.	PUNCT
ajbmeb-3007	69	1	the	the	DET
ajbmeb-3007	69	2	practical	practical	ADJ
ajbmeb-3007	69	3	experience	experience	NOUN
ajbmeb-3007	69	4	of	of	ADP
ajbmeb-3007	69	5	developed	develop	VERB
ajbmeb-3007	69	6	and	and	CCONJ
ajbmeb-3007	69	7	neighboring	neighboring	NOUN
ajbmeb-3007	69	8	countries	country	NOUN
ajbmeb-3007	69	9	provides	provide	VERB
ajbmeb-3007	69	10	uzbekistan	uzbekistan	PROPN
ajbmeb-3007	69	11	with	with	ADP
ajbmeb-3007	69	12	important	important	ADJ
ajbmeb-3007	69	13	lessons	lesson	NOUN
ajbmeb-3007	69	14	and	and	CCONJ
ajbmeb-3007	69	15	directions	direction	NOUN
ajbmeb-3007	69	16	in	in	ADP
ajbmeb-3007	69	17	optimizing	optimize	VERB
ajbmeb-3007	69	18	the	the	DET
ajbmeb-3007	69	19	tax	tax	NOUN
ajbmeb-3007	69	20	burden	burden	NOUN
ajbmeb-3007	69	21	,	,	PUNCT
ajbmeb-3007	69	22	creating	create	VERB
ajbmeb-3007	69	23	a	a	DET
ajbmeb-3007	69	24	favorable	favorable	ADJ
ajbmeb-3007	69	25	business	business	NOUN
ajbmeb-3007	69	26	environment	environment	NOUN
ajbmeb-3007	69	27	,	,	PUNCT
ajbmeb-3007	69	28	implementing	implement	VERB
ajbmeb-3007	69	29	digital	digital	ADJ
ajbmeb-3007	69	30	tax	tax	NOUN
ajbmeb-3007	69	31	administration	administration	NOUN
ajbmeb-3007	69	32	,	,	PUNCT
ajbmeb-3007	69	33	and	and	CCONJ
ajbmeb-3007	69	34	ensuring	ensure	VERB
ajbmeb-3007	69	35	transparency	transparency	NOUN
ajbmeb-3007	69	36	in	in	ADP
ajbmeb-3007	69	37	the	the	DET
ajbmeb-3007	69	38	tax	tax	NOUN
ajbmeb-3007	69	39	system	system	NOUN
ajbmeb-3007	69	40	.	.	PUNCT
ajbmeb-3007	70	1	the	the	DET
ajbmeb-3007	70	2	possibility	possibility	NOUN
ajbmeb-3007	70	3	of	of	ADP
ajbmeb-3007	70	4	creating	create	VERB
ajbmeb-3007	70	5	a	a	DET
ajbmeb-3007	70	6	stable	stable	ADJ
ajbmeb-3007	70	7	,	,	PUNCT
ajbmeb-3007	70	8	inclusive	inclusive	ADJ
ajbmeb-3007	70	9	,	,	PUNCT
ajbmeb-3007	70	10	and	and	CCONJ
ajbmeb-3007	70	11	innovative	innovative	ADJ
ajbmeb-3007	70	12	tax	tax	NOUN
ajbmeb-3007	70	13	system	system	NOUN
ajbmeb-3007	70	14	in	in	ADP
ajbmeb-3007	70	15	uzbekistan	uzbekistan	PROPN
ajbmeb-3007	70	16	will	will	AUX
ajbmeb-3007	70	17	increase	increase	VERB
ajbmeb-3007	70	18	not	not	PART
ajbmeb-3007	70	19	through	through	ADP
ajbmeb-3007	70	20	the	the	DET
ajbmeb-3007	70	21	direct	direct	ADJ
ajbmeb-3007	70	22	transfer	transfer	NOUN
ajbmeb-3007	70	23	of	of	ADP
ajbmeb-3007	70	24	foreign	foreign	ADJ
ajbmeb-3007	70	25	models	model	NOUN
ajbmeb-3007	70	26	,	,	PUNCT
ajbmeb-3007	70	27	but	but	CCONJ
ajbmeb-3007	70	28	through	through	ADP
ajbmeb-3007	70	29	the	the	DET
ajbmeb-3007	70	30	integration	integration	NOUN
ajbmeb-3007	70	31	of	of	ADP
ajbmeb-3007	70	32	their	their	PRON
ajbmeb-3007	70	33	effective	effective	ADJ
ajbmeb-3007	70	34	aspects	aspect	NOUN
ajbmeb-3007	70	35	in	in	ADP
ajbmeb-3007	70	36	accordance	accordance	NOUN
ajbmeb-3007	70	37	with	with	ADP
ajbmeb-3007	70	38	national	national	ADJ
ajbmeb-3007	70	39	economic	economic	ADJ
ajbmeb-3007	70	40	,	,	PUNCT
ajbmeb-3007	70	41	legal	legal	ADJ
ajbmeb-3007	70	42	,	,	PUNCT
ajbmeb-3007	70	43	and	and	CCONJ
ajbmeb-3007	70	44	institutional	institutional	ADJ
ajbmeb-3007	70	45	characteristics	characteristic	NOUN
ajbmeb-3007	70	46	.	.	PUNCT
ajbmeb-3007	71	1	this	this	PRON
ajbmeb-3007	71	2	,	,	PUNCT
ajbmeb-3007	71	3	in	in	ADP
ajbmeb-3007	71	4	turn	turn	NOUN
ajbmeb-3007	71	5	,	,	PUNCT
ajbmeb-3007	71	6	will	will	AUX
ajbmeb-3007	71	7	serve	serve	VERB
ajbmeb-3007	71	8	to	to	PART
ajbmeb-3007	71	9	accelerate	accelerate	VERB
ajbmeb-3007	71	10	economic	economic	ADJ
ajbmeb-3007	71	11	growth	growth	NOUN
ajbmeb-3007	71	12	in	in	ADP
ajbmeb-3007	71	13	the	the	DET
ajbmeb-3007	71	14	country	country	NOUN
ajbmeb-3007	71	15	,	,	PUNCT
ajbmeb-3007	71	16	increase	increase	VERB
ajbmeb-3007	71	17	investment	investment	NOUN
ajbmeb-3007	71	18	attractiveness	attractiveness	NOUN
ajbmeb-3007	71	19	,	,	PUNCT
ajbmeb-3007	71	20	and	and	CCONJ
ajbmeb-3007	71	21	ensure	ensure	VERB
ajbmeb-3007	71	22	budget	budget	NOUN
ajbmeb-3007	71	23	stability	stability	NOUN
ajbmeb-3007	71	24	.	.	PUNCT
ajbmeb-3007	72	1	references	reference	NOUN
ajbmeb-3007	72	2	1	1	NUM
ajbmeb-3007	72	3	.	.	X
ajbmeb-3007	73	1	лях	лях	PROPN
ajbmeb-3007	73	2	о.а	о.а	PROPN
ajbmeb-3007	73	3	.	.	PROPN
ajbmeb-3007	73	4	региональная	региональная	PROPN
ajbmeb-3007	73	5	и	и	PROPN
ajbmeb-3007	73	6	налоговая	налоговая	PROPN
ajbmeb-3007	73	7	политика	политика	PROPN
ajbmeb-3007	73	8	россии	россии	PROPN
ajbmeb-3007	73	9	на	на	PROPN
ajbmeb-3007	73	10	современном	современном	PROPN
ajbmeb-3007	73	11	этапе	этапе	PROPN
ajbmeb-3007	73	12	/	/	SYM
ajbmeb-3007	73	13	о.а	о.а	PROPN
ajbmeb-3007	73	14	.	.	PROPN
ajbmeb-3007	73	15	лях	лях	PROPN
ajbmeb-3007	73	16	,	,	PUNCT
ajbmeb-3007	73	17	a.m.	a.m.	PROPN
ajbmeb-3007	73	18	гринкевич	гринкевич	PROPN
ajbmeb-3007	73	19	//	//	PROPN
ajbmeb-3007	73	20	известия	известия	PROPN
ajbmeb-3007	73	21	томского	томского	NOUN
ajbmeb-3007	73	22	политехнического	политехнического	VERB
ajbmeb-3007	73	23	университета	университета	NOUN
ajbmeb-3007	73	24	.	.	PUNCT
ajbmeb-3007	74	1	–	–	PUNCT
ajbmeb-3007	74	2	2008	2008	NUM
ajbmeb-3007	74	3	.	.	PUNCT
ajbmeb-3007	75	1	–	–	PUNCT
ajbmeb-3007	75	2	т	т	X
ajbmeb-3007	75	3	.	.	NOUN
ajbmeb-3007	75	4	312	312	NUM
ajbmeb-3007	75	5	.	.	PUNCT
ajbmeb-3007	75	6	–	–	PUNCT
ajbmeb-3007	75	7	№	№	ADV
ajbmeb-3007	75	8	6	6	NUM
ajbmeb-3007	75	9	.	.	PUNCT
ajbmeb-3007	75	10	–	–	PUNCT
ajbmeb-3007	75	11	с	с	NOUN
ajbmeb-3007	75	12	.	.	PROPN
ajbmeb-3007	75	13	16	16	NUM
ajbmeb-3007	75	14	-	-	SYM
ajbmeb-3007	75	15	18	18	NUM
ajbmeb-3007	75	16	.	.	NOUN
ajbmeb-3007	76	1	2	2	NUM
ajbmeb-3007	76	2	.	.	X
ajbmeb-3007	76	3	мельникова	мельникова	PROPN
ajbmeb-3007	76	4	н.п	н.п	PROPN
ajbmeb-3007	76	5	.	.	PROPN
ajbmeb-3007	76	6	возможности	возможности	PROPN
ajbmeb-3007	76	7	налоговой	налоговой	NOUN
ajbmeb-3007	76	8	политики	политики	NOUN
ajbmeb-3007	76	9	государства	государства	NOUN
ajbmeb-3007	76	10	по	по	PROPN
ajbmeb-3007	76	11	стимулированию	стимулированию	NOUN
ajbmeb-3007	76	12	инновационного	инновационного	ADJ
ajbmeb-3007	76	13	развития	развития	NOUN
ajbmeb-3007	76	14	экономики	экономики	ADJ
ajbmeb-3007	76	15	/	/	SYM
ajbmeb-3007	76	16	н.п	н.п	NOUN
ajbmeb-3007	76	17	.	.	NOUN
ajbmeb-3007	76	18	мельникова	мельникова	PROPN
ajbmeb-3007	76	19	,	,	PUNCT
ajbmeb-3007	77	1	m.р	m.р	PROPN
ajbmeb-3007	77	2	.	.	PROPN
ajbmeb-3007	77	3	пинская	пинская	PROPN
ajbmeb-3007	77	4	//	//	PROPN
ajbmeb-3007	77	5	финансы	финансы	VERB
ajbmeb-3007	77	6	и	и	PROPN
ajbmeb-3007	77	7	кредит	кредит	PROPN
ajbmeb-3007	77	8	.	.	PUNCT
ajbmeb-3007	78	1	–	–	PUNCT
ajbmeb-3007	78	2	2010	2010	NUM
ajbmeb-3007	78	3	.	.	PUNCT
ajbmeb-3007	79	1	–	–	PUNCT
ajbmeb-3007	79	2	№	№	NOUN
ajbmeb-3007	79	3	43	43	NUM
ajbmeb-3007	79	4	(	(	PUNCT
ajbmeb-3007	79	5	427	427	NUM
ajbmeb-3007	79	6	)	)	PUNCT
ajbmeb-3007	79	7	.	.	PUNCT
ajbmeb-3007	80	1	–	–	PUNCT
ajbmeb-3007	80	2	с	с	PROPN
ajbmeb-3007	80	3	.	.	PROPN
ajbmeb-3007	80	4	48	48	NUM
ajbmeb-3007	80	5	-	-	SYM
ajbmeb-3007	80	6	52	52	NUM
ajbmeb-3007	80	7	.	.	PUNCT
ajbmeb-3007	81	1	3	3	X
ajbmeb-3007	81	2	.	.	X
ajbmeb-3007	81	3	налоговая	налоговая	PROPN
ajbmeb-3007	81	4	политика	политика	PROPN
ajbmeb-3007	81	5	государства	государства	PROPN
ajbmeb-3007	81	6	:	:	PUNCT
ajbmeb-3007	81	7	учебник	учебник	PROPN
ajbmeb-3007	81	8	и	и	PROPN
ajbmeb-3007	81	9	практикум	практикум	VERB
ajbmeb-3007	81	10	для	для	PROPN
ajbmeb-3007	81	11	вузов	вузов	PROPN
ajbmeb-3007	81	12	/	/	SYM
ajbmeb-3007	81	13	н.и	н.и	PROPN
ajbmeb-3007	81	14	.	.	PROPN
ajbmeb-3007	81	15	малис	малис	PROPN
ajbmeb-3007	82	1	[	[	X
ajbmeb-3007	82	2	идр	идр	NOUN
ajbmeb-3007	82	3	.	.	PUNCT
ajbmeb-3007	82	4	]	]	X
ajbmeb-3007	82	5	;	;	PUNCT
ajbmeb-3007	82	6	под	под	VERB
ajbmeb-3007	82	7	редакцией	редакцией	NOUN
ajbmeb-3007	82	8	н.и	н.и	PROPN
ajbmeb-3007	82	9	.	.	PUNCT
ajbmeb-3007	82	10	малис	малис	PROPN
ajbmeb-3007	82	11	.	.	PUNCT
ajbmeb-3007	83	1	–	–	PUNCT
ajbmeb-3007	83	2	2	2	NUM
ajbmeb-3007	83	3	-	-	PUNCT
ajbmeb-3007	83	4	е	е	NOUN
ajbmeb-3007	83	5	изд	изд	NOUN
ajbmeb-3007	83	6	.	.	PROPN
ajbmeb-3007	83	7	,	,	PUNCT
ajbmeb-3007	83	8	перераб	перераб	PROPN
ajbmeb-3007	83	9	.	.	PUNCT
ajbmeb-3007	84	1	и	и	PROPN
ajbmeb-3007	84	2	доп	доп	PROPN
ajbmeb-3007	84	3	.	.	PUNCT
ajbmeb-3007	85	1	–	–	PUNCT
ajbmeb-3007	85	2	м	м	X
ajbmeb-3007	85	3	.	.	PUNCT
ajbmeb-3007	85	4	:	:	PUNCT
ajbmeb-3007	86	1	издательство	издательство	PROPN
ajbmeb-3007	86	2	юрайт	юрайт	PROPN
ajbmeb-3007	86	3	,	,	PUNCT
ajbmeb-3007	86	4	2022	2022	NUM
ajbmeb-3007	86	5	.	.	PUNCT
ajbmeb-3007	86	6	—	—	PUNCT
ajbmeb-3007	86	7	361	361	NUM
ajbmeb-3007	86	8	с	с	NOUN
ajbmeb-3007	86	9	.	.	PROPN
ajbmeb-3007	87	1	4	4	X
ajbmeb-3007	87	2	.	.	PUNCT
ajbmeb-3007	87	3	налоговая	налоговая	PROPN
ajbmeb-3007	87	4	политика	политика	PROPN
ajbmeb-3007	87	5	.	.	PUNCT
ajbmeb-3007	88	1	теория	теория	PROPN
ajbmeb-3007	88	2	и	и	PROPN
ajbmeb-3007	88	3	практика	практика	NOUN
ajbmeb-3007	88	4	:	:	PUNCT
ajbmeb-3007	88	5	учебник	учебник	PROPN
ajbmeb-3007	88	6	для	для	PROPN
ajbmeb-3007	88	7	магистрантов	магистрантов	NOUN
ajbmeb-3007	88	8	,	,	PUNCT
ajbmeb-3007	88	9	обучающихся	обучающихся	NOUN
ajbmeb-3007	88	10	по	по	ADP
ajbmeb-3007	88	11	специальностям	специальностям	PROPN
ajbmeb-3007	88	12	«	«	PUNCT
ajbmeb-3007	88	13	финансы	финансы	X
ajbmeb-3007	88	14	и	и	PROPN
ajbmeb-3007	88	15	кредит	кредит	PROPN
ajbmeb-3007	88	16	»	»	PUNCT
ajbmeb-3007	88	17	,	,	PUNCT
ajbmeb-3007	88	18	«	«	PUNCT
ajbmeb-3007	88	19	бухгалтерский	бухгалтерский	NOUN
ajbmeb-3007	88	20	учет	учет	PROPN
ajbmeb-3007	88	21	,	,	PUNCT
ajbmeb-3007	88	22	анализ	анализ	PROPN
ajbmeb-3007	88	23	и	и	PROPN
ajbmeb-3007	88	24	аудит	аудит	PROPN
ajbmeb-3007	88	25	»	»	PUNCT
ajbmeb-3007	88	26	,	,	PUNCT
ajbmeb-3007	88	27	«	«	PUNCT
ajbmeb-3007	88	28	мировая	мировая	X
ajbmeb-3007	88	29	экономика	экономика	NOUN
ajbmeb-3007	88	30	»	»	PUNCT
ajbmeb-3007	88	31	/	/	SYM
ajbmeb-3007	88	32	и.а	и.а	PROPN
ajbmeb-3007	88	33	.	.	PROPN
ajbmeb-3007	89	1	майбуров	майбуров	PROPN
ajbmeb-3007	89	2	,	,	PUNCT
ajbmeb-3007	89	3	м.д	м.д	PROPN
ajbmeb-3007	89	4	.	.	PROPN
ajbmeb-3007	89	5	абрамов	абрамов	PROPN
ajbmeb-3007	89	6	,	,	PUNCT
ajbmeb-3007	90	1	г.а	г.а	PROPN
ajbmeb-3007	90	2	.	.	PROPN
ajbmeb-3007	90	3	агарков	агарков	PROPN
ajbmeb-3007	91	1	[	[	X
ajbmeb-3007	91	2	и	и	X
ajbmeb-3007	91	3	др	др	NOUN
ajbmeb-3007	91	4	.	.	PROPN
ajbmeb-3007	91	5	]	]	PUNCT
ajbmeb-3007	91	6	;	;	PUNCT
ajbmeb-3007	91	7	под	под	VERB
ajbmeb-3007	91	8	редакцией	редакцией	VERB
ajbmeb-3007	91	9	и.а	и.а	NOUN
ajbmeb-3007	91	10	.	.	NOUN
ajbmeb-3007	91	11	майбурова	майбурова	NOUN
ajbmeb-3007	91	12	.	.	PUNCT
ajbmeb-3007	92	1	–	–	PUNCT
ajbmeb-3007	92	2	м	м	X
ajbmeb-3007	92	3	.	.	PUNCT
ajbmeb-3007	92	4	:	:	PUNCT
ajbmeb-3007	92	5	юнити	юнити	NOUN
ajbmeb-3007	92	6	-	-	PUNCT
ajbmeb-3007	92	7	дана	дана	NOUN
ajbmeb-3007	92	8	,	,	PUNCT
ajbmeb-3007	92	9	2017	2017	NUM
ajbmeb-3007	92	10	.	.	PUNCT
ajbmeb-3007	93	1	–	–	PUNCT
ajbmeb-3007	93	2	518	518	NUM
ajbmeb-3007	93	3	c.	c.	NOUN
ajbmeb-3007	93	4	5	5	NUM
ajbmeb-3007	93	5	.	.	PUNCT
ajbmeb-3007	94	1	жумаев	жумаев	PROPN
ajbmeb-3007	94	2	ш	ш	NOUN
ajbmeb-3007	94	3	.	.	PUNCT
ajbmeb-3007	95	1	(	(	PUNCT
ajbmeb-3007	95	2	2024	2024	NUM
ajbmeb-3007	95	3	)	)	PUNCT
ajbmeb-3007	95	4	ўзбекистон	ўзбекистон	NOUN
ajbmeb-3007	95	5	республикасида	республикасида	ADJ
ajbmeb-3007	95	6	солиқ	солиқ	PROPN
ajbmeb-3007	95	7	маъмурчилиги	маъмурчилиги	NOUN
ajbmeb-3007	95	8	ва	ва	PART
ajbmeb-3007	95	9	солиқ	солиқ	VERB
ajbmeb-3007	95	10	тизими	тизими	PROPN
ajbmeb-3007	95	11	стратегиясини	стратегиясини	PROPN
ajbmeb-3007	95	12	такомиллаштириш	такомиллаштириш	VERB
ajbmeb-3007	95	13	масалалари	масалалари	NOUN
ajbmeb-3007	95	14	.	.	PUNCT
ajbmeb-3007	96	1	//	//	PROPN
ajbmeb-3007	96	2	экономика	экономика	VERB
ajbmeb-3007	96	3	и	и	PROPN
ajbmeb-3007	96	4	социум	социум	PROPN
ajbmeb-3007	96	5	.	.	PUNCT
ajbmeb-3007	97	1	№	№	ADP
ajbmeb-3007	97	2	4	4	NUM
ajbmeb-3007	97	3	-	-	SYM
ajbmeb-3007	97	4	1	1	NUM
ajbmeb-3007	97	5	(	(	PUNCT
ajbmeb-3007	97	6	119	119	NUM
ajbmeb-3007	97	7	)	)	PUNCT
ajbmeb-3007	97	8	.	.	PUNCT
ajbmeb-3007	98	1	6	6	X
ajbmeb-3007	98	2	.	.	X
ajbmeb-3007	98	3	жумаев	жумаев	VERB
ajbmeb-3007	98	4	,	,	PUNCT
ajbmeb-3007	98	5	ш	ш	NOUN
ajbmeb-3007	98	6	.	.	PUNCT
ajbmeb-3007	98	7	(	(	PUNCT
ajbmeb-3007	98	8	2024	2024	NUM
ajbmeb-3007	98	9	)	)	PUNCT
ajbmeb-3007	98	10	.	.	PUNCT
ajbmeb-3007	99	1	ўзбекистон	ўзбекистон	NOUN
ajbmeb-3007	99	2	республикасида	республикасида	PROPN
ajbmeb-3007	99	3	солиқ	солиқ	PROPN
ajbmeb-3007	99	4	маъмурчилигини	маъмурчилигини	PROPN
ajbmeb-3007	99	5	такомиллаштириш	такомиллаштириш	VERB
ajbmeb-3007	99	6	.	.	PUNCT
ajbmeb-3007	100	1	iqtisodiy	iqtisodiy	PROPN
ajbmeb-3007	100	2	taraqqiyot	taraqqiyot	PROPN
ajbmeb-3007	100	3	va	va	PROPN
ajbmeb-3007	100	4	tahlil	tahlil	PROPN
ajbmeb-3007	100	5	,	,	PUNCT
ajbmeb-3007	100	6	2(4	2(4	NUM
ajbmeb-3007	100	7	)	)	PUNCT
ajbmeb-3007	100	8	,	,	PUNCT
ajbmeb-3007	100	9	368–374	368–374	NUM
ajbmeb-3007	100	10	.	.	PUNCT
ajbmeb-3007	101	1	https://doi.org/10.60078/2992-877x-2024-vol2-iss4pp368-374	https://doi.org/10.60078/2992-877x-2024-vol2-iss4pp368-374	VERB
ajbmeb-3007	101	2	7	7	NUM
ajbmeb-3007	101	3	.	.	PUNCT
ajbmeb-3007	102	1	жумаев	жумаев	PROPN
ajbmeb-3007	102	2	,	,	PUNCT
ajbmeb-3007	102	3	ш	ш	NOUN
ajbmeb-3007	102	4	.	.	PUNCT
ajbmeb-3007	102	5	(	(	PUNCT
ajbmeb-3007	102	6	2023	2023	NUM
ajbmeb-3007	102	7	)	)	PUNCT
ajbmeb-3007	102	8	.	.	PUNCT
ajbmeb-3007	103	1	йирик	йирик	PROPN
ajbmeb-3007	103	2	солиқ	солиқ	VERB
ajbmeb-3007	103	3	тўловчилар	тўловчилар	ADP
ajbmeb-3007	103	4	солиқ	солиқ	PROPN
ajbmeb-3007	103	5	маъмурчилигини	маъмурчилигини	ADJ
ajbmeb-3007	103	6	такомиллаштиришнинг	такомиллаштиришнинг	NOUN
ajbmeb-3007	103	7	ўзига	ўзига	PROPN
ajbmeb-3007	103	8	хос	хос	PROPN
ajbmeb-3007	103	9	хусусиятлари	хусусиятлари	PROPN
ajbmeb-3007	103	10	.	.	PUNCT
ajbmeb-3007	104	1	iqtisodiy	iqtisodiy	PROPN
ajbmeb-3007	104	2	taraqqiyot	taraqqiyot	PROPN
ajbmeb-3007	104	3	va	va	PROPN
ajbmeb-3007	104	4	tahlil	tahlil	PROPN
ajbmeb-3007	104	5	,	,	PUNCT
ajbmeb-3007	104	6	1(1	1(1	NUM
ajbmeb-3007	104	7	)	)	PUNCT
ajbmeb-3007	104	8	,	,	PUNCT
ajbmeb-3007	104	9	131–136	131–136	NUM
ajbmeb-3007	104	10	.	.	PUNCT
ajbmeb-3007	105	1	8	8	NUM
ajbmeb-3007	105	2	.	.	PUNCT
ajbmeb-3007	106	1	jumaev	jumaev	PROPN
ajbmeb-3007	106	2	s.	s.	PROPN
ajbmeb-3007	106	3	(	(	PUNCT
ajbmeb-3007	106	4	2024	2024	NUM
ajbmeb-3007	106	5	)	)	PUNCT
ajbmeb-3007	106	6	on	on	ADP
ajbmeb-3007	106	7	improving	improve	VERB
ajbmeb-3007	106	8	the	the	DET
ajbmeb-3007	106	9	methodology	methodology	NOUN
ajbmeb-3007	106	10	of	of	ADP
ajbmeb-3007	106	11	tax	tax	NOUN
ajbmeb-3007	106	12	administration	administration	NOUN
ajbmeb-3007	106	13	of	of	ADP
ajbmeb-3007	106	14	large	large	ADJ
ajbmeb-3007	106	15	taxpayers	taxpayer	NOUN
ajbmeb-3007	106	16	in	in	ADP
ajbmeb-3007	106	17	the	the	DET
ajbmeb-3007	106	18	republic	republic	NOUN
ajbmeb-3007	106	19	of	of	ADP
ajbmeb-3007	106	20	uzbekistan	uzbekistan	PROPN
ajbmeb-3007	106	21	//gospodarka	//gospodarka	PUNCT
ajbmeb-3007	107	1	i	i	PRON
ajbmeb-3007	107	2	innowacje	innowacje	VERB
ajbmeb-3007	107	3	.	.	PUNCT
ajbmeb-3007	108	1	–	–	PUNCT
ajbmeb-3007	108	2	2024	2024	NUM
ajbmeb-3007	108	3	.	.	PUNCT
ajbmeb-3007	109	1	–	–	PUNCT
ajbmeb-3007	109	2	т	т	X
ajbmeb-3007	109	3	.	.	PROPN
ajbmeb-3007	109	4	48	48	NUM
ajbmeb-3007	109	5	.	.	PUNCT
ajbmeb-3007	110	1	–	–	PUNCT
ajbmeb-3007	110	2	с	с	NOUN
ajbmeb-3007	110	3	.	.	PROPN
ajbmeb-3007	110	4	330	330	NUM
ajbmeb-3007	110	5	-	-	SYM
ajbmeb-3007	110	6	336	336	NUM
ajbmeb-3007	110	7	.	.	PUNCT
ajbmeb-3007	111	1	9	9	NUM
ajbmeb-3007	111	2	.	.	X
ajbmeb-3007	112	1	жумаев	жумаев	NOUN
ajbmeb-3007	112	2	,	,	PUNCT
ajbmeb-3007	112	3	ш	ш	NOUN
ajbmeb-3007	112	4	.	.	PUNCT
ajbmeb-3007	112	5	“	"	PUNCT
ajbmeb-3007	112	6	йирик	йирик	VERB
ajbmeb-3007	112	7	солиқ	солиқ	NOUN
ajbmeb-3007	112	8	тўловчилар	тўловчилар	ADP
ajbmeb-3007	112	9	солиқ	солиқ	PROPN
ajbmeb-3007	112	10	маъмурчилигини	маъмурчилигини	ADJ
ajbmeb-3007	112	11	такомиллаштиришнинг	такомиллаштиришнинг	NOUN
ajbmeb-3007	112	12	ўзига	ўзига	PROPN
ajbmeb-3007	112	13	хос	хос	PROPN
ajbmeb-3007	112	14	хусусиятлари	хусусиятлари	PROPN
ajbmeb-3007	112	15	”	"	PUNCT
ajbmeb-3007	112	16	.	.	PUNCT
ajbmeb-3007	113	1	iqtisodiy	iqtisodiy	PROPN
ajbmeb-3007	113	2	taraqqiyot	taraqqiyot	PROPN
ajbmeb-3007	113	3	va	va	PROPN
ajbmeb-3007	113	4	tahlil	tahlil	PROPN
ajbmeb-3007	113	5	,	,	PUNCT
ajbmeb-3007	113	6	vol	vol	NOUN
ajbmeb-3007	113	7	.	.	PROPN
ajbmeb-3007	113	8	1	1	NUM
ajbmeb-3007	113	9	,	,	PUNCT
ajbmeb-3007	113	10	no	no	INTJ
ajbmeb-3007	113	11	.	.	NOUN
ajbmeb-3007	113	12	1	1	NUM
ajbmeb-3007	113	13	,	,	PUNCT
ajbmeb-3007	113	14	may	may	AUX
ajbmeb-3007	113	15	2023	2023	NUM
ajbmeb-3007	113	16	,	,	PUNCT
ajbmeb-3007	113	17	pp	pp	ADV
ajbmeb-3007	113	18	.	.	PUNCT
ajbmeb-3007	114	1	131	131	NUM
ajbmeb-3007	114	2	-	-	SYM
ajbmeb-3007	114	3	6	6	NUM
ajbmeb-3007	114	4	,	,	PUNCT
ajbmeb-3007	114	5	https://eitt.uz/index.php/eitt/article/view/20	https://eitt.uz/index.php/eitt/article/view/20	X
ajbmeb-3007	114	6	.	.	PUNCT
ajbmeb-3007	115	1	american	american	PROPN
ajbmeb-3007	115	2	journal	journal	PROPN
ajbmeb-3007	115	3	of	of	ADP
ajbmeb-3007	115	4	business	business	NOUN
ajbmeb-3007	115	5	management	management	NOUN
ajbmeb-3007	115	6	,	,	PUNCT
ajbmeb-3007	115	7	economics	economic	NOUN
ajbmeb-3007	115	8	and	and	CCONJ
ajbmeb-3007	115	9	banking	banking	NOUN
ajbmeb-3007	115	10	volume	volume	NOUN
ajbmeb-3007	115	11	37	37	NUM
ajbmeb-3007	115	12	june2025	june2025	PROPN
ajbmeb-3007	115	13	p	p	NOUN
ajbmeb-3007	115	14	a	a	PRON
ajbmeb-3007	115	15	g	g	NOUN
ajbmeb-3007	115	16	e	e	NOUN
ajbmeb-3007	115	17	|	|	ADV
ajbmeb-3007	115	18	85	85	NUM
ajbmeb-3007	115	19	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3007	115	20	10	10	NUM
ajbmeb-3007	115	21	.	.	PUNCT
ajbmeb-3007	116	1	жумаев	жумаев	VERB
ajbmeb-3007	116	2	,	,	PUNCT
ajbmeb-3007	116	3	ш	ш	NOUN
ajbmeb-3007	116	4	.	.	NOUN
ajbmeb-3007	116	5	2024	2024	NUM
ajbmeb-3007	116	6	.	.	PUNCT
ajbmeb-3007	117	1	ўзбекистонда	ўзбекистонда	NOUN
ajbmeb-3007	117	2	республикасида	республикасида	ADJ
ajbmeb-3007	117	3	солиқ	солиқ	PROPN
ajbmeb-3007	117	4	тўловчиларга	тўловчиларга	PROPN
ajbmeb-3007	117	5	хизмат	хизмат	PROPN
ajbmeb-3007	117	6	кўрсатиш	кўрсатиш	PROPN
ajbmeb-3007	117	7	тизимини	тизимини	PROPN
ajbmeb-3007	117	8	янада	янада	NOUN
ajbmeb-3007	117	9	такомиллаштиришга	такомиллаштиришга	NOUN
ajbmeb-3007	117	10	масалалари	масалалари	NOUN
ajbmeb-3007	117	11	.	.	PUNCT
ajbmeb-3007	118	1	страховой	страховой	PROPN
ajbmeb-3007	118	2	рынок	рынок	PROPN
ajbmeb-3007	118	3	узбекистана	узбекистана	PROPN
ajbmeb-3007	118	4	.	.	PUNCT
ajbmeb-3007	119	1	1	1	NUM
ajbmeb-3007	119	2	,	,	PUNCT
ajbmeb-3007	119	3	7	7	NUM
ajbmeb-3007	119	4	(	(	PUNCT
ajbmeb-3007	119	5	апр	апр	ADJ
ajbmeb-3007	119	6	.	.	NOUN
ajbmeb-3007	119	7	2024	2024	NUM
ajbmeb-3007	119	8	)	)	PUNCT
ajbmeb-3007	119	9	,	,	PUNCT
ajbmeb-3007	119	10	68–69	68–69	NUM
ajbmeb-3007	119	11	.	.	PUNCT
ajbmeb-3007	119	12	11	11	NUM
ajbmeb-3007	119	13	.	.	PUNCT
ajbmeb-3007	120	1	o‘zbekiston	o‘zbekiston	PROPN
ajbmeb-3007	120	2	respublikasi	respublikasi	PROPN
ajbmeb-3007	120	3	byudjet	byudjet	ADJ
ajbmeb-3007	120	4	daromadlarida	daromadlarida	PROPN
ajbmeb-3007	120	5	yirik	yirik	PROPN
ajbmeb-3007	120	6	soliq	soliq	NOUN
ajbmeb-3007	120	7	to‘lovchilarning	to‘lovchilarne	VERB
ajbmeb-3007	120	8	roli	roli	PROPN
ajbmeb-3007	120	9	va	va	PROPN
ajbmeb-3007	120	10	ahamiyati	ahamiyati	PROPN
ajbmeb-3007	120	11	.	.	PUNCT
ajbmeb-3007	121	1	(	(	PUNCT
ajbmeb-3007	121	2	2024	2024	NUM
ajbmeb-3007	121	3	)	)	PUNCT
ajbmeb-3007	121	4	.	.	PUNCT
ajbmeb-3007	122	1	scientific	scientific	ADJ
ajbmeb-3007	122	2	journal	journal	NOUN
ajbmeb-3007	122	3	of	of	ADP
ajbmeb-3007	122	4	actuarial	actuarial	ADJ
ajbmeb-3007	122	5	finance	finance	NOUN
ajbmeb-3007	122	6	and	and	CCONJ
ajbmeb-3007	122	7	accounting	accounting	NOUN
ajbmeb-3007	122	8	,	,	PUNCT
ajbmeb-3007	122	9	4(11	4(11	NUM
ajbmeb-3007	122	10	)	)	PUNCT
ajbmeb-3007	122	11	,	,	PUNCT
ajbmeb-3007	122	12	3238	3238	NUM
ajbmeb-3007	122	13	.	.	PUNCT
ajbmeb-3007	123	1	https://doi.org/10.55439/afa/vol4_iss11/767	https://doi.org/10.55439/afa/vol4_iss11/767	PROPN
ajbmeb-3007	123	2	12	12	NUM
ajbmeb-3007	123	3	.	.	PUNCT
ajbmeb-3007	124	1	jumaev	jumaev	PROPN
ajbmeb-3007	124	2	shuhrat	shuhrat	PROPN
ajbmeb-3007	124	3	.	.	PUNCT
ajbmeb-3007	125	1	(	(	PUNCT
ajbmeb-3007	125	2	2024	2024	NUM
ajbmeb-3007	125	3	)	)	PUNCT
ajbmeb-3007	125	4	.	.	PUNCT
ajbmeb-3007	126	1	on	on	ADP
ajbmeb-3007	126	2	the	the	DET
ajbmeb-3007	126	3	further	further	ADJ
ajbmeb-3007	126	4	development	development	NOUN
ajbmeb-3007	126	5	of	of	ADP
ajbmeb-3007	126	6	service	service	NOUN
ajbmeb-3007	126	7	to	to	ADP
ajbmeb-3007	126	8	taxpayers	taxpayer	NOUN
ajbmeb-3007	126	9	in	in	ADP
ajbmeb-3007	126	10	the	the	DET
ajbmeb-3007	126	11	republic	republic	NOUN
ajbmeb-3007	126	12	of	of	ADP
ajbmeb-3007	126	13	uzbekistan	uzbekistan	PROPN
ajbmeb-3007	126	14	.	.	PUNCT
ajbmeb-3007	127	1	procedia	procedia	PROPN
ajbmeb-3007	127	2	on	on	ADP
ajbmeb-3007	127	3	economic	economic	ADJ
ajbmeb-3007	127	4	scientific	scientific	ADJ
ajbmeb-3007	127	5	research	research	NOUN
ajbmeb-3007	127	6	,	,	PUNCT
ajbmeb-3007	127	7	10(1	10(1	NUM
ajbmeb-3007	127	8	)	)	PUNCT
ajbmeb-3007	127	9	,	,	PUNCT
ajbmeb-3007	127	10	147–151	147–151	NUM
ajbmeb-3007	127	11	.	.	PUNCT
ajbmeb-3007	128	1	https://doi.org/10.55439/afa/vol4_iss11/767	https://doi.org/10.55439/afa/vol4_iss11/767	NOUN