id	sid	tid	token	lemma	pos
ajbmeb-3043	1	1	american	american	PROPN
ajbmeb-3043	1	2	journal	journal	PROPN
ajbmeb-3043	1	3	of	of	ADP
ajbmeb-3043	1	4	business	business	NOUN
ajbmeb-3043	1	5	management	management	NOUN
ajbmeb-3043	1	6	,	,	PUNCT
ajbmeb-3043	1	7	economics	economic	NOUN
ajbmeb-3043	1	8	and	and	CCONJ
ajbmeb-3043	1	9	banking	banking	NOUN
ajbmeb-3043	1	10	issn	issn	PROPN
ajbmeb-3043	1	11	(	(	PUNCT
ajbmeb-3043	1	12	e	e	NOUN
ajbmeb-3043	1	13	):	):	PUNCT
ajbmeb-3043	1	14	2832	2832	NUM
ajbmeb-3043	1	15	-	-	SYM
ajbmeb-3043	1	16	8078	8078	NUM
ajbmeb-3043	1	17	volume	volume	NOUN
ajbmeb-3043	1	18	38	38	NUM
ajbmeb-3043	1	19	,	,	PUNCT
ajbmeb-3043	1	20	july	july	PROPN
ajbmeb-3043	1	21	2025	2025	NUM
ajbmeb-3043	1	22	p	p	NOUN
ajbmeb-3043	1	23	a	a	DET
ajbmeb-3043	1	24	g	g	NOUN
ajbmeb-3043	1	25	e	e	NOUN
ajbmeb-3043	1	26	|	|	NOUN
ajbmeb-3043	1	27	1	1	NUM
ajbmeb-3043	1	28	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3043	1	29	improving	improve	VERB
ajbmeb-3043	1	30	the	the	DET
ajbmeb-3043	1	31	regulation	regulation	NOUN
ajbmeb-3043	1	32	and	and	CCONJ
ajbmeb-3043	1	33	incentive	incentive	NOUN
ajbmeb-3043	1	34	features	feature	NOUN
ajbmeb-3043	1	35	of	of	ADP
ajbmeb-3043	1	36	personal	personal	ADJ
ajbmeb-3043	1	37	income	income	NOUN
ajbmeb-3043	1	38	taxation	taxation	NOUN
ajbmeb-3043	1	39	ruziev	ruziev	NOUN
ajbmeb-3043	1	40	ghanisher	ghanisher	ADV
ajbmeb-3043	1	41	usarovich	usarovich	PRON
ajbmeb-3043	1	42	email	email	NOUN
ajbmeb-3043	1	43	:	:	PUNCT
ajbmeb-3043	1	44	ruziyev.ganisher@bk.ru	ruziyev.ganisher@bk.ru	PRON
ajbmeb-3043	1	45	phone	phone	NOUN
ajbmeb-3043	1	46	:	:	PUNCT
ajbmeb-3043	2	1	+99890	+99890	NUM
ajbmeb-3043	2	2	186	186	NUM
ajbmeb-3043	2	3	-	-	SYM
ajbmeb-3043	2	4	32	32	NUM
ajbmeb-3043	2	5	-	-	SYM
ajbmeb-3043	2	6	85	85	NUM
ajbmeb-3043	2	7	a	a	DET
ajbmeb-3043	2	8	b	b	PROPN
ajbmeb-3043	2	9	s	s	ADP
ajbmeb-3043	2	10	t	t	PROPN
ajbmeb-3043	2	11	r	r	NOUN
ajbmeb-3043	2	12	a	a	DET
ajbmeb-3043	2	13	c	c	NOUN
ajbmeb-3043	2	14	t	t	NOUN
ajbmeb-3043	2	15	k	k	X
ajbmeb-3043	2	16	e	e	PROPN
ajbmeb-3043	2	17	y	y	PROPN
ajbmeb-3043	2	18	w	w	NOUN
ajbmeb-3043	2	19	o	o	NOUN
ajbmeb-3043	2	20	r	r	NOUN
ajbmeb-3043	2	21	d	d	PROPN
ajbmeb-3043	2	22	s	s	VERB
ajbmeb-3043	2	23	this	this	DET
ajbmeb-3043	2	24	article	article	NOUN
ajbmeb-3043	2	25	provides	provide	VERB
ajbmeb-3043	2	26	relevant	relevant	ADJ
ajbmeb-3043	2	27	proposals	proposal	NOUN
ajbmeb-3043	2	28	and	and	CCONJ
ajbmeb-3043	2	29	recommendations	recommendation	NOUN
ajbmeb-3043	2	30	for	for	ADP
ajbmeb-3043	2	31	further	far	ADV
ajbmeb-3043	2	32	improving	improve	VERB
ajbmeb-3043	2	33	the	the	DET
ajbmeb-3043	2	34	regulation	regulation	NOUN
ajbmeb-3043	2	35	and	and	CCONJ
ajbmeb-3043	2	36	incentive	incentive	NOUN
ajbmeb-3043	2	37	mechanisms	mechanism	NOUN
ajbmeb-3043	2	38	of	of	ADP
ajbmeb-3043	2	39	personal	personal	ADJ
ajbmeb-3043	2	40	income	income	NOUN
ajbmeb-3043	2	41	taxation	taxation	NOUN
ajbmeb-3043	2	42	in	in	ADP
ajbmeb-3043	2	43	uzbekistan	uzbekistan	PROPN
ajbmeb-3043	2	44	,	,	PUNCT
ajbmeb-3043	2	45	based	base	VERB
ajbmeb-3043	2	46	on	on	ADP
ajbmeb-3043	2	47	a	a	DET
ajbmeb-3043	2	48	study	study	NOUN
ajbmeb-3043	2	49	of	of	ADP
ajbmeb-3043	2	50	international	international	ADJ
ajbmeb-3043	2	51	experience	experience	NOUN
ajbmeb-3043	2	52	in	in	ADP
ajbmeb-3043	2	53	taxing	tax	VERB
ajbmeb-3043	2	54	individual	individual	ADJ
ajbmeb-3043	2	55	incomes	income	NOUN
ajbmeb-3043	2	56	.	.	PUNCT
ajbmeb-3043	3	1	income	income	NOUN
ajbmeb-3043	3	2	tax	tax	NOUN
ajbmeb-3043	3	3	,	,	PUNCT
ajbmeb-3043	3	4	social	social	ADJ
ajbmeb-3043	3	5	justice	justice	NOUN
ajbmeb-3043	3	6	,	,	PUNCT
ajbmeb-3043	3	7	standard	standard	NOUN
ajbmeb-3043	3	8	of	of	ADP
ajbmeb-3043	3	9	living	living	NOUN
ajbmeb-3043	3	10	,	,	PUNCT
ajbmeb-3043	3	11	minimum	minimum	ADJ
ajbmeb-3043	3	12	consumption	consumption	NOUN
ajbmeb-3043	3	13	expenditure	expenditure	NOUN
ajbmeb-3043	3	14	,	,	PUNCT
ajbmeb-3043	3	15	progressive	progressive	ADJ
ajbmeb-3043	3	16	scale	scale	NOUN
ajbmeb-3043	3	17	,	,	PUNCT
ajbmeb-3043	3	18	nontaxable	nontaxable	ADJ
ajbmeb-3043	3	19	minimum	minimum	NOUN
ajbmeb-3043	3	20	.	.	PUNCT
ajbmeb-3043	4	1	introduction	introduction	NOUN
ajbmeb-3043	4	2	one	one	NUM
ajbmeb-3043	4	3	of	of	ADP
ajbmeb-3043	4	4	the	the	DET
ajbmeb-3043	4	5	most	most	ADV
ajbmeb-3043	4	6	important	important	ADJ
ajbmeb-3043	4	7	types	type	NOUN
ajbmeb-3043	4	8	of	of	ADP
ajbmeb-3043	4	9	taxes	taxis	NOUN
ajbmeb-3043	4	10	in	in	ADP
ajbmeb-3043	4	11	international	international	ADJ
ajbmeb-3043	4	12	tax	tax	NOUN
ajbmeb-3043	4	13	practice	practice	NOUN
ajbmeb-3043	4	14	is	be	AUX
ajbmeb-3043	4	15	personal	personal	ADJ
ajbmeb-3043	4	16	income	income	NOUN
ajbmeb-3043	4	17	tax	tax	NOUN
ajbmeb-3043	4	18	,	,	PUNCT
ajbmeb-3043	4	19	the	the	DET
ajbmeb-3043	4	20	necessity	necessity	NOUN
ajbmeb-3043	4	21	of	of	ADP
ajbmeb-3043	4	22	which	which	PRON
ajbmeb-3043	4	23	is	be	AUX
ajbmeb-3043	4	24	linked	link	VERB
ajbmeb-3043	4	25	to	to	ADP
ajbmeb-3043	4	26	its	its	PRON
ajbmeb-3043	4	27	economic	economic	ADJ
ajbmeb-3043	4	28	,	,	PUNCT
ajbmeb-3043	4	29	social	social	ADJ
ajbmeb-3043	4	30	,	,	PUNCT
ajbmeb-3043	4	31	and	and	CCONJ
ajbmeb-3043	4	32	political	political	ADJ
ajbmeb-3043	4	33	functions	function	NOUN
ajbmeb-3043	4	34	.	.	PUNCT
ajbmeb-3043	5	1	from	from	ADP
ajbmeb-3043	5	2	an	an	DET
ajbmeb-3043	5	3	economic	economic	ADJ
ajbmeb-3043	5	4	perspective	perspective	NOUN
ajbmeb-3043	5	5	,	,	PUNCT
ajbmeb-3043	5	6	the	the	DET
ajbmeb-3043	5	7	fiscal	fiscal	ADJ
ajbmeb-3043	5	8	function	function	NOUN
ajbmeb-3043	5	9	of	of	ADP
ajbmeb-3043	5	10	income	income	NOUN
ajbmeb-3043	5	11	tax	tax	NOUN
ajbmeb-3043	5	12	plays	play	VERB
ajbmeb-3043	5	13	a	a	DET
ajbmeb-3043	5	14	significant	significant	ADJ
ajbmeb-3043	5	15	role	role	NOUN
ajbmeb-3043	5	16	in	in	ADP
ajbmeb-3043	5	17	forming	form	VERB
ajbmeb-3043	5	18	state	state	NOUN
ajbmeb-3043	5	19	budget	budget	NOUN
ajbmeb-3043	5	20	revenues	revenue	NOUN
ajbmeb-3043	5	21	.	.	PUNCT
ajbmeb-3043	6	1	the	the	DET
ajbmeb-3043	6	2	social	social	ADJ
ajbmeb-3043	6	3	nature	nature	NOUN
ajbmeb-3043	6	4	of	of	ADP
ajbmeb-3043	6	5	income	income	NOUN
ajbmeb-3043	6	6	tax	tax	NOUN
ajbmeb-3043	6	7	is	be	AUX
ajbmeb-3043	6	8	reflected	reflect	VERB
ajbmeb-3043	6	9	in	in	ADP
ajbmeb-3043	6	10	its	its	PRON
ajbmeb-3043	6	11	influence	influence	NOUN
ajbmeb-3043	6	12	on	on	ADP
ajbmeb-3043	6	13	the	the	DET
ajbmeb-3043	6	14	real	real	ADJ
ajbmeb-3043	6	15	incomes	income	NOUN
ajbmeb-3043	6	16	of	of	ADP
ajbmeb-3043	6	17	the	the	DET
ajbmeb-3043	6	18	population	population	NOUN
ajbmeb-3043	6	19	through	through	ADP
ajbmeb-3043	6	20	deductions	deduction	NOUN
ajbmeb-3043	6	21	,	,	PUNCT
ajbmeb-3043	6	22	tax	tax	NOUN
ajbmeb-3043	6	23	rates	rate	NOUN
ajbmeb-3043	6	24	,	,	PUNCT
ajbmeb-3043	6	25	tax	tax	NOUN
ajbmeb-3043	6	26	benefits	benefit	NOUN
ajbmeb-3043	6	27	,	,	PUNCT
ajbmeb-3043	6	28	and	and	CCONJ
ajbmeb-3043	6	29	other	other	ADJ
ajbmeb-3043	6	30	mechanisms	mechanism	NOUN
ajbmeb-3043	6	31	thereby	thereby	ADV
ajbmeb-3043	6	32	directly	directly	ADV
ajbmeb-3043	6	33	affecting	affect	VERB
ajbmeb-3043	6	34	the	the	DET
ajbmeb-3043	6	35	standard	standard	NOUN
ajbmeb-3043	6	36	of	of	ADP
ajbmeb-3043	6	37	living	living	NOUN
ajbmeb-3043	6	38	.	.	PUNCT
ajbmeb-3043	7	1	from	from	ADP
ajbmeb-3043	7	2	a	a	DET
ajbmeb-3043	7	3	socio	socio	NOUN
ajbmeb-3043	7	4	-	-	PUNCT
ajbmeb-3043	7	5	political	political	ADJ
ajbmeb-3043	7	6	point	point	NOUN
ajbmeb-3043	7	7	of	of	ADP
ajbmeb-3043	7	8	view	view	NOUN
ajbmeb-3043	7	9	,	,	PUNCT
ajbmeb-3043	7	10	this	this	DET
ajbmeb-3043	7	11	tax	tax	NOUN
ajbmeb-3043	7	12	is	be	AUX
ajbmeb-3043	7	13	essential	essential	ADJ
ajbmeb-3043	7	14	for	for	ADP
ajbmeb-3043	7	15	the	the	DET
ajbmeb-3043	7	16	effective	effective	ADJ
ajbmeb-3043	7	17	implementation	implementation	NOUN
ajbmeb-3043	7	18	of	of	ADP
ajbmeb-3043	7	19	the	the	DET
ajbmeb-3043	7	20	state	state	NOUN
ajbmeb-3043	7	21	’s	’s	PART
ajbmeb-3043	7	22	social	social	ADJ
ajbmeb-3043	7	23	policy	policy	NOUN
ajbmeb-3043	7	24	and	and	CCONJ
ajbmeb-3043	7	25	plays	play	VERB
ajbmeb-3043	7	26	an	an	DET
ajbmeb-3043	7	27	important	important	ADJ
ajbmeb-3043	7	28	role	role	NOUN
ajbmeb-3043	7	29	in	in	ADP
ajbmeb-3043	7	30	labor	labor	NOUN
ajbmeb-3043	7	31	migration	migration	NOUN
ajbmeb-3043	7	32	.	.	PUNCT
ajbmeb-3043	8	1	at	at	ADP
ajbmeb-3043	8	2	the	the	DET
ajbmeb-3043	8	3	same	same	ADJ
ajbmeb-3043	8	4	time	time	NOUN
ajbmeb-3043	8	5	,	,	PUNCT
ajbmeb-3043	8	6	it	it	PRON
ajbmeb-3043	8	7	is	be	AUX
ajbmeb-3043	8	8	crucial	crucial	ADJ
ajbmeb-3043	8	9	to	to	PART
ajbmeb-3043	8	10	enhance	enhance	VERB
ajbmeb-3043	8	11	the	the	DET
ajbmeb-3043	8	12	effectiveness	effectiveness	NOUN
ajbmeb-3043	8	13	of	of	ADP
ajbmeb-3043	8	14	tasks	task	NOUN
ajbmeb-3043	8	15	and	and	CCONJ
ajbmeb-3043	8	16	measures	measure	NOUN
ajbmeb-3043	8	17	set	set	VERB
ajbmeb-3043	8	18	out	out	ADP
ajbmeb-3043	8	19	in	in	ADP
ajbmeb-3043	8	20	national	national	ADJ
ajbmeb-3043	8	21	strategies	strategy	NOUN
ajbmeb-3043	8	22	and	and	CCONJ
ajbmeb-3043	8	23	programs	program	NOUN
ajbmeb-3043	8	24	to	to	PART
ajbmeb-3043	8	25	combat	combat	NOUN
ajbmeb-3043	8	26	poverty	poverty	NOUN
ajbmeb-3043	8	27	,	,	PUNCT
ajbmeb-3043	8	28	reduce	reduce	VERB
ajbmeb-3043	8	29	the	the	DET
ajbmeb-3043	8	30	tax	tax	NOUN
ajbmeb-3043	8	31	burden	burden	NOUN
ajbmeb-3043	8	32	on	on	ADP
ajbmeb-3043	8	33	low	low	ADJ
ajbmeb-3043	8	34	-	-	PUNCT
ajbmeb-3043	8	35	income	income	NOUN
ajbmeb-3043	8	36	segments	segment	NOUN
ajbmeb-3043	8	37	of	of	ADP
ajbmeb-3043	8	38	the	the	DET
ajbmeb-3043	8	39	population	population	NOUN
ajbmeb-3043	8	40	,	,	PUNCT
ajbmeb-3043	8	41	and	and	CCONJ
ajbmeb-3043	8	42	address	address	VERB
ajbmeb-3043	8	43	income	income	NOUN
ajbmeb-3043	8	44	inequality	inequality	NOUN
ajbmeb-3043	8	45	among	among	ADP
ajbmeb-3043	8	46	social	social	ADJ
ajbmeb-3043	8	47	strata	strata	NOUN
ajbmeb-3043	8	48	,	,	PUNCT
ajbmeb-3043	8	49	taking	take	VERB
ajbmeb-3043	8	50	into	into	ADP
ajbmeb-3043	8	51	account	account	NOUN
ajbmeb-3043	8	52	average	average	ADJ
ajbmeb-3043	8	53	income	income	NOUN
ajbmeb-3043	8	54	levels	level	NOUN
ajbmeb-3043	8	55	.	.	PUNCT
ajbmeb-3043	9	1	moreover	moreover	ADV
ajbmeb-3043	9	2	,	,	PUNCT
ajbmeb-3043	9	3	there	there	PRON
ajbmeb-3043	9	4	are	be	VERB
ajbmeb-3043	9	5	certain	certain	ADJ
ajbmeb-3043	9	6	issues	issue	NOUN
ajbmeb-3043	9	7	related	relate	VERB
ajbmeb-3043	9	8	to	to	ADP
ajbmeb-3043	9	9	tax	tax	NOUN
ajbmeb-3043	9	10	calculation	calculation	NOUN
ajbmeb-3043	9	11	,	,	PUNCT
ajbmeb-3043	9	12	the	the	DET
ajbmeb-3043	9	13	application	application	NOUN
ajbmeb-3043	9	14	of	of	ADP
ajbmeb-3043	9	15	tax	tax	NOUN
ajbmeb-3043	9	16	deductions	deduction	NOUN
ajbmeb-3043	9	17	,	,	PUNCT
ajbmeb-3043	9	18	and	and	CCONJ
ajbmeb-3043	9	19	benefit	benefit	NOUN
ajbmeb-3043	9	20	mechanisms	mechanism	NOUN
ajbmeb-3043	9	21	.	.	PUNCT
ajbmeb-3043	10	1	therefore	therefore	ADV
ajbmeb-3043	10	2	,	,	PUNCT
ajbmeb-3043	10	3	it	it	PRON
ajbmeb-3043	10	4	is	be	AUX
ajbmeb-3043	10	5	especially	especially	ADV
ajbmeb-3043	10	6	relevant	relevant	ADJ
ajbmeb-3043	10	7	to	to	PART
ajbmeb-3043	10	8	explore	explore	VERB
ajbmeb-3043	10	9	ways	way	NOUN
ajbmeb-3043	10	10	to	to	PART
ajbmeb-3043	10	11	improve	improve	VERB
ajbmeb-3043	10	12	the	the	DET
ajbmeb-3043	10	13	personal	personal	ADJ
ajbmeb-3043	10	14	income	income	NOUN
ajbmeb-3043	10	15	taxation	taxation	NOUN
ajbmeb-3043	10	16	system	system	NOUN
ajbmeb-3043	10	17	,	,	PUNCT
ajbmeb-3043	10	18	including	include	VERB
ajbmeb-3043	10	19	studying	study	VERB
ajbmeb-3043	10	20	international	international	ADJ
ajbmeb-3043	10	21	practices	practice	NOUN
ajbmeb-3043	10	22	to	to	PART
ajbmeb-3043	10	23	identify	identify	VERB
ajbmeb-3043	10	24	tax	tax	NOUN
ajbmeb-3043	10	25	regulation	regulation	NOUN
ajbmeb-3043	10	26	approaches	approach	NOUN
ajbmeb-3043	10	27	and	and	CCONJ
ajbmeb-3043	10	28	methods	method	NOUN
ajbmeb-3043	10	29	applicable	applicable	ADJ
ajbmeb-3043	10	30	within	within	ADP
ajbmeb-3043	10	31	the	the	DET
ajbmeb-3043	10	32	economic	economic	ADJ
ajbmeb-3043	10	33	context	context	NOUN
ajbmeb-3043	10	34	of	of	ADP
ajbmeb-3043	10	35	uzbekistan	uzbekistan	PROPN
ajbmeb-3043	10	36	.	.	PUNCT
ajbmeb-3043	11	1	literature	literature	PROPN
ajbmeb-3043	11	2	review	review	VERB
ajbmeb-3043	11	3	one	one	NUM
ajbmeb-3043	11	4	of	of	ADP
ajbmeb-3043	11	5	the	the	DET
ajbmeb-3043	11	6	scholars	scholar	NOUN
ajbmeb-3043	11	7	who	who	PRON
ajbmeb-3043	11	8	has	have	AUX
ajbmeb-3043	11	9	conducted	conduct	VERB
ajbmeb-3043	11	10	scientific	scientific	ADJ
ajbmeb-3043	11	11	research	research	NOUN
ajbmeb-3043	11	12	on	on	ADP
ajbmeb-3043	11	13	the	the	DET
ajbmeb-3043	11	14	system	system	NOUN
ajbmeb-3043	11	15	of	of	ADP
ajbmeb-3043	11	16	personal	personal	ADJ
ajbmeb-3043	11	17	income	income	NOUN
ajbmeb-3043	11	18	taxation	taxation	NOUN
ajbmeb-3043	11	19	and	and	CCONJ
ajbmeb-3043	11	20	its	its	PRON
ajbmeb-3043	11	21	improvement	improvement	NOUN
ajbmeb-3043	11	22	is	be	AUX
ajbmeb-3043	11	23	e.n	e.n	PROPN
ajbmeb-3043	11	24	.	.	PROPN
ajbmeb-3043	11	25	evstigneev	evstigneev	PROPN
ajbmeb-3043	11	26	,	,	PUNCT
ajbmeb-3043	11	27	who	who	PRON
ajbmeb-3043	11	28	emphasized	emphasize	VERB
ajbmeb-3043	11	29	:	:	PUNCT
ajbmeb-3043	11	30	“	"	PUNCT
ajbmeb-3043	11	31	income	income	NOUN
ajbmeb-3043	11	32	tax	tax	NOUN
ajbmeb-3043	11	33	is	be	AUX
ajbmeb-3043	11	34	an	an	DET
ajbmeb-3043	11	35	economic	economic	ADJ
ajbmeb-3043	11	36	tool	tool	NOUN
ajbmeb-3043	11	37	through	through	ADP
ajbmeb-3043	11	38	which	which	PRON
ajbmeb-3043	11	39	the	the	DET
ajbmeb-3043	11	40	state	state	NOUN
ajbmeb-3043	11	41	,	,	PUNCT
ajbmeb-3043	11	42	on	on	ADP
ajbmeb-3043	11	43	the	the	DET
ajbmeb-3043	11	44	one	one	NUM
ajbmeb-3043	11	45	hand	hand	NOUN
ajbmeb-3043	11	46	,	,	PUNCT
ajbmeb-3043	11	47	influences	influence	VERB
ajbmeb-3043	11	48	the	the	DET
ajbmeb-3043	11	49	real	real	ADJ
ajbmeb-3043	11	50	income	income	NOUN
ajbmeb-3043	11	51	levels	level	NOUN
ajbmeb-3043	11	52	of	of	ADP
ajbmeb-3043	11	53	the	the	DET
ajbmeb-3043	11	54	population	population	NOUN
ajbmeb-3043	11	55	,	,	PUNCT
ajbmeb-3043	11	56	and	and	CCONJ
ajbmeb-3043	11	57	on	on	ADP
ajbmeb-3043	11	58	the	the	DET
ajbmeb-3043	11	59	other	other	ADJ
ajbmeb-3043	11	60	hand	hand	NOUN
ajbmeb-3043	11	61	,	,	PUNCT
ajbmeb-3043	11	62	forms	form	VERB
ajbmeb-3043	11	63	the	the	DET
ajbmeb-3043	11	64	revenue	revenue	NOUN
ajbmeb-3043	11	65	part	part	NOUN
ajbmeb-3043	11	66	of	of	ADP
ajbmeb-3043	11	67	the	the	DET
ajbmeb-3043	11	68	budget	budget	NOUN
ajbmeb-3043	11	69	.	.	PUNCT
ajbmeb-3043	11	70	”	"	PUNCT
ajbmeb-3043	12	1	american	american	PROPN
ajbmeb-3043	12	2	journal	journal	PROPN
ajbmeb-3043	12	3	of	of	ADP
ajbmeb-3043	12	4	business	business	NOUN
ajbmeb-3043	12	5	management	management	NOUN
ajbmeb-3043	12	6	,	,	PUNCT
ajbmeb-3043	12	7	economics	economic	NOUN
ajbmeb-3043	12	8	and	and	CCONJ
ajbmeb-3043	12	9	banking	banking	NOUN
ajbmeb-3043	12	10	volume	volume	NOUN
ajbmeb-3043	12	11	38	38	NUM
ajbmeb-3043	13	1	july2025	july2025	PROPN
ajbmeb-3043	13	2	p	p	NOUN
ajbmeb-3043	13	3	a	a	DET
ajbmeb-3043	13	4	g	g	NOUN
ajbmeb-3043	13	5	e	e	NOUN
ajbmeb-3043	13	6	|	|	NOUN
ajbmeb-3043	13	7	2	2	NUM
ajbmeb-3043	13	8	www.americanjournal.org	www.americanjournal.org	NUM
ajbmeb-3043	13	9	according	accord	VERB
ajbmeb-3043	13	10	to	to	ADP
ajbmeb-3043	13	11	i.v	i.v	PROPN
ajbmeb-3043	13	12	.	.	PUNCT
ajbmeb-3043	13	13	gorsky	gorsky	PROPN
ajbmeb-3043	13	14	,	,	PUNCT
ajbmeb-3043	13	15	personal	personal	ADJ
ajbmeb-3043	13	16	income	income	NOUN
ajbmeb-3043	13	17	tax	tax	NOUN
ajbmeb-3043	13	18	is	be	AUX
ajbmeb-3043	13	19	not	not	PART
ajbmeb-3043	13	20	only	only	ADV
ajbmeb-3043	13	21	the	the	DET
ajbmeb-3043	13	22	most	most	ADV
ajbmeb-3043	13	23	important	important	ADJ
ajbmeb-3043	13	24	among	among	ADP
ajbmeb-3043	13	25	taxes	taxis	NOUN
ajbmeb-3043	13	26	levied	levy	VERB
ajbmeb-3043	13	27	on	on	ADP
ajbmeb-3043	13	28	the	the	DET
ajbmeb-3043	13	29	population	population	NOUN
ajbmeb-3043	13	30	but	but	CCONJ
ajbmeb-3043	13	31	also	also	ADV
ajbmeb-3043	13	32	lies	lie	VERB
ajbmeb-3043	13	33	at	at	ADP
ajbmeb-3043	13	34	the	the	DET
ajbmeb-3043	13	35	core	core	NOUN
ajbmeb-3043	13	36	of	of	ADP
ajbmeb-3043	13	37	any	any	DET
ajbmeb-3043	13	38	modern	modern	ADJ
ajbmeb-3043	13	39	tax	tax	NOUN
ajbmeb-3043	13	40	system	system	NOUN
ajbmeb-3043	13	41	.	.	PUNCT
ajbmeb-3043	14	1	this	this	PRON
ajbmeb-3043	14	2	is	be	AUX
ajbmeb-3043	14	3	due	due	ADJ
ajbmeb-3043	14	4	not	not	PART
ajbmeb-3043	14	5	only	only	ADV
ajbmeb-3043	14	6	to	to	ADP
ajbmeb-3043	14	7	the	the	DET
ajbmeb-3043	14	8	fact	fact	NOUN
ajbmeb-3043	14	9	that	that	SCONJ
ajbmeb-3043	14	10	all	all	DET
ajbmeb-3043	14	11	social	social	ADJ
ajbmeb-3043	14	12	relations	relation	NOUN
ajbmeb-3043	14	13	in	in	ADP
ajbmeb-3043	14	14	one	one	NUM
ajbmeb-3043	14	15	way	way	NOUN
ajbmeb-3043	14	16	or	or	CCONJ
ajbmeb-3043	14	17	another	another	PRON
ajbmeb-3043	14	18	affect	affect	VERB
ajbmeb-3043	14	19	the	the	DET
ajbmeb-3043	14	20	individual	individual	NOUN
ajbmeb-3043	14	21	or	or	CCONJ
ajbmeb-3043	14	22	employee	employee	NOUN
ajbmeb-3043	14	23	but	but	CCONJ
ajbmeb-3043	14	24	also	also	ADV
ajbmeb-3043	14	25	because	because	SCONJ
ajbmeb-3043	14	26	the	the	DET
ajbmeb-3043	14	27	weight	weight	NOUN
ajbmeb-3043	14	28	of	of	ADP
ajbmeb-3043	14	29	personal	personal	ADJ
ajbmeb-3043	14	30	income	income	NOUN
ajbmeb-3043	14	31	tax	tax	NOUN
ajbmeb-3043	14	32	largely	largely	ADV
ajbmeb-3043	14	33	determines	determine	VERB
ajbmeb-3043	14	34	the	the	DET
ajbmeb-3043	14	35	level	level	NOUN
ajbmeb-3043	14	36	of	of	ADP
ajbmeb-3043	14	37	other	other	ADJ
ajbmeb-3043	14	38	taxes	taxis	NOUN
ajbmeb-3043	14	39	.	.	PUNCT
ajbmeb-3043	15	1	kuznetsov	kuznetsov	PROPN
ajbmeb-3043	15	2	argues	argue	VERB
ajbmeb-3043	15	3	that	that	SCONJ
ajbmeb-3043	15	4	“	"	PUNCT
ajbmeb-3043	15	5	in	in	ADP
ajbmeb-3043	15	6	the	the	DET
ajbmeb-3043	15	7	process	process	NOUN
ajbmeb-3043	15	8	of	of	ADP
ajbmeb-3043	15	9	reforming	reform	VERB
ajbmeb-3043	15	10	the	the	DET
ajbmeb-3043	15	11	personal	personal	ADJ
ajbmeb-3043	15	12	income	income	NOUN
ajbmeb-3043	15	13	taxation	taxation	NOUN
ajbmeb-3043	15	14	system	system	NOUN
ajbmeb-3043	15	15	,	,	PUNCT
ajbmeb-3043	15	16	the	the	DET
ajbmeb-3043	15	17	principle	principle	NOUN
ajbmeb-3043	15	18	of	of	ADP
ajbmeb-3043	15	19	fairness	fairness	NOUN
ajbmeb-3043	15	20	is	be	AUX
ajbmeb-3043	15	21	often	often	ADV
ajbmeb-3043	15	22	violated	violate	VERB
ajbmeb-3043	15	23	,	,	PUNCT
ajbmeb-3043	15	24	the	the	DET
ajbmeb-3043	15	25	tools	tool	NOUN
ajbmeb-3043	15	26	for	for	ADP
ajbmeb-3043	15	27	determining	determine	VERB
ajbmeb-3043	15	28	economically	economically	ADV
ajbmeb-3043	15	29	justified	justified	ADJ
ajbmeb-3043	15	30	levels	level	NOUN
ajbmeb-3043	15	31	of	of	ADP
ajbmeb-3043	15	32	tax	tax	NOUN
ajbmeb-3043	15	33	benefits	benefit	NOUN
ajbmeb-3043	15	34	are	be	AUX
ajbmeb-3043	15	35	not	not	PART
ajbmeb-3043	15	36	fully	fully	ADV
ajbmeb-3043	15	37	utilized	utilize	VERB
ajbmeb-3043	15	38	,	,	PUNCT
ajbmeb-3043	15	39	and	and	CCONJ
ajbmeb-3043	15	40	the	the	DET
ajbmeb-3043	15	41	socially	socially	ADV
ajbmeb-3043	15	42	oriented	orient	VERB
ajbmeb-3043	15	43	role	role	NOUN
ajbmeb-3043	15	44	of	of	ADP
ajbmeb-3043	15	45	taxes	taxis	NOUN
ajbmeb-3043	15	46	is	be	AUX
ajbmeb-3043	15	47	underestimated	underestimate	VERB
ajbmeb-3043	15	48	,	,	PUNCT
ajbmeb-3043	15	49	despite	despite	SCONJ
ajbmeb-3043	15	50	the	the	DET
ajbmeb-3043	15	51	fact	fact	NOUN
ajbmeb-3043	15	52	that	that	SCONJ
ajbmeb-3043	15	53	in	in	ADP
ajbmeb-3043	15	54	developed	develop	VERB
ajbmeb-3043	15	55	foreign	foreign	ADJ
ajbmeb-3043	15	56	countries	country	NOUN
ajbmeb-3043	15	57	,	,	PUNCT
ajbmeb-3043	15	58	this	this	DET
ajbmeb-3043	15	59	role	role	NOUN
ajbmeb-3043	15	60	occupies	occupy	VERB
ajbmeb-3043	15	61	a	a	DET
ajbmeb-3043	15	62	leading	lead	VERB
ajbmeb-3043	15	63	position	position	NOUN
ajbmeb-3043	15	64	in	in	ADP
ajbmeb-3043	15	65	their	their	PRON
ajbmeb-3043	15	66	national	national	ADJ
ajbmeb-3043	15	67	budgets	budget	NOUN
ajbmeb-3043	15	68	.	.	PUNCT
ajbmeb-3043	15	69	”	"	PUNCT
ajbmeb-3043	16	1	the	the	DET
ajbmeb-3043	16	2	prime	prime	ADJ
ajbmeb-3043	16	3	minister	minister	NOUN
ajbmeb-3043	16	4	of	of	ADP
ajbmeb-3043	16	5	the	the	DET
ajbmeb-3043	16	6	russian	russian	PROPN
ajbmeb-3043	16	7	federation	federation	PROPN
ajbmeb-3043	16	8	,	,	PUNCT
ajbmeb-3043	16	9	m.	m.	NOUN
ajbmeb-3043	16	10	mishustin	mishustin	PROPN
ajbmeb-3043	16	11	,	,	PUNCT
ajbmeb-3043	16	12	while	while	SCONJ
ajbmeb-3043	16	13	outlining	outline	VERB
ajbmeb-3043	16	14	the	the	DET
ajbmeb-3043	16	15	main	main	ADJ
ajbmeb-3043	16	16	goals	goal	NOUN
ajbmeb-3043	16	17	of	of	ADP
ajbmeb-3043	16	18	tax	tax	NOUN
ajbmeb-3043	16	19	reform	reform	NOUN
ajbmeb-3043	16	20	in	in	ADP
ajbmeb-3043	16	21	the	the	DET
ajbmeb-3043	16	22	country	country	NOUN
ajbmeb-3043	16	23	,	,	PUNCT
ajbmeb-3043	16	24	emphasized	emphasize	VERB
ajbmeb-3043	16	25	that	that	SCONJ
ajbmeb-3043	16	26	it	it	PRON
ajbmeb-3043	16	27	should	should	AUX
ajbmeb-3043	16	28	primarily	primarily	ADV
ajbmeb-3043	16	29	contribute	contribute	VERB
ajbmeb-3043	16	30	to	to	ADP
ajbmeb-3043	16	31	reducing	reduce	VERB
ajbmeb-3043	16	32	inequality	inequality	NOUN
ajbmeb-3043	16	33	.	.	PUNCT
ajbmeb-3043	17	1	he	he	PRON
ajbmeb-3043	17	2	pointed	point	VERB
ajbmeb-3043	17	3	out	out	ADP
ajbmeb-3043	17	4	that	that	SCONJ
ajbmeb-3043	17	5	the	the	DET
ajbmeb-3043	17	6	tax	tax	NOUN
ajbmeb-3043	17	7	system	system	NOUN
ajbmeb-3043	17	8	should	should	AUX
ajbmeb-3043	17	9	not	not	PART
ajbmeb-3043	17	10	only	only	ADV
ajbmeb-3043	17	11	ensure	ensure	VERB
ajbmeb-3043	17	12	the	the	DET
ajbmeb-3043	17	13	flow	flow	NOUN
ajbmeb-3043	17	14	of	of	ADP
ajbmeb-3043	17	15	resources	resource	NOUN
ajbmeb-3043	17	16	to	to	PART
ajbmeb-3043	17	17	solve	solve	VERB
ajbmeb-3043	17	18	national	national	ADJ
ajbmeb-3043	17	19	and	and	CCONJ
ajbmeb-3043	17	20	regional	regional	ADJ
ajbmeb-3043	17	21	problems	problem	NOUN
ajbmeb-3043	17	22	,	,	PUNCT
ajbmeb-3043	17	23	but	but	CCONJ
ajbmeb-3043	17	24	also	also	ADV
ajbmeb-3043	17	25	require	require	VERB
ajbmeb-3043	17	26	fair	fair	ADJ
ajbmeb-3043	17	27	distribution	distribution	NOUN
ajbmeb-3043	17	28	of	of	ADP
ajbmeb-3043	17	29	the	the	DET
ajbmeb-3043	17	30	tax	tax	NOUN
ajbmeb-3043	17	31	burden	burden	NOUN
ajbmeb-3043	17	32	.	.	PUNCT
ajbmeb-3043	18	1	tax	tax	NOUN
ajbmeb-3043	18	2	reform	reform	NOUN
ajbmeb-3043	18	3	must	must	AUX
ajbmeb-3043	18	4	also	also	ADV
ajbmeb-3043	18	5	take	take	VERB
ajbmeb-3043	18	6	into	into	ADP
ajbmeb-3043	18	7	account	account	NOUN
ajbmeb-3043	18	8	the	the	DET
ajbmeb-3043	18	9	income	income	NOUN
ajbmeb-3043	18	10	levels	level	NOUN
ajbmeb-3043	18	11	of	of	ADP
ajbmeb-3043	18	12	citizens	citizen	NOUN
ajbmeb-3043	18	13	and	and	CCONJ
ajbmeb-3043	18	14	companies	company	NOUN
ajbmeb-3043	18	15	as	as	ADP
ajbmeb-3043	18	16	part	part	NOUN
ajbmeb-3043	18	17	of	of	ADP
ajbmeb-3043	18	18	socio	socio	NOUN
ajbmeb-3043	18	19	-	-	PUNCT
ajbmeb-3043	18	20	economic	economic	ADJ
ajbmeb-3043	18	21	development	development	NOUN
ajbmeb-3043	18	22	.	.	PUNCT
ajbmeb-3043	19	1	in	in	ADP
ajbmeb-3043	19	2	the	the	DET
ajbmeb-3043	19	3	article	article	NOUN
ajbmeb-3043	19	4	“	"	PUNCT
ajbmeb-3043	19	5	taxes	taxis	NOUN
ajbmeb-3043	19	6	and	and	CCONJ
ajbmeb-3043	19	7	the	the	DET
ajbmeb-3043	19	8	minimum	minimum	NOUN
ajbmeb-3043	19	9	amount	amount	NOUN
ajbmeb-3043	19	10	for	for	ADP
ajbmeb-3043	19	11	living	live	VERB
ajbmeb-3043	19	12	in	in	ADP
ajbmeb-3043	19	13	need	need	NOUN
ajbmeb-3043	19	14	”	"	PUNCT
ajbmeb-3043	19	15	by	by	ADP
ajbmeb-3043	19	16	alfred	alfred	PROPN
ajbmeb-3043	19	17	g.	g.	PROPN
ajbmeb-3043	19	18	buchler	buchler	PROPN
ajbmeb-3043	19	19	,	,	PUNCT
ajbmeb-3043	19	20	the	the	DET
ajbmeb-3043	19	21	concept	concept	NOUN
ajbmeb-3043	19	22	of	of	ADP
ajbmeb-3043	19	23	a	a	DET
ajbmeb-3043	19	24	non	non	ADJ
ajbmeb-3043	19	25	-	-	ADJ
ajbmeb-3043	19	26	taxable	taxable	ADJ
ajbmeb-3043	19	27	minimum	minimum	NOUN
ajbmeb-3043	19	28	is	be	AUX
ajbmeb-3043	19	29	explored	explore	VERB
ajbmeb-3043	19	30	.	.	PUNCT
ajbmeb-3043	20	1	the	the	DET
ajbmeb-3043	20	2	author	author	NOUN
ajbmeb-3043	20	3	stresses	stress	VERB
ajbmeb-3043	20	4	that	that	SCONJ
ajbmeb-3043	20	5	the	the	DET
ajbmeb-3043	20	6	provided	provide	VERB
ajbmeb-3043	20	7	minimum	minimum	NOUN
ajbmeb-3043	20	8	(	(	PUNCT
ajbmeb-3043	20	9	non	non	ADJ
ajbmeb-3043	20	10	-	-	ADJ
ajbmeb-3043	20	11	taxable	taxable	ADJ
ajbmeb-3043	20	12	amount	amount	NOUN
ajbmeb-3043	20	13	)	)	PUNCT
ajbmeb-3043	20	14	must	must	AUX
ajbmeb-3043	20	15	be	be	AUX
ajbmeb-3043	20	16	sufficient	sufficient	ADJ
ajbmeb-3043	20	17	for	for	SCONJ
ajbmeb-3043	20	18	individuals	individual	NOUN
ajbmeb-3043	20	19	to	to	PART
ajbmeb-3043	20	20	meet	meet	VERB
ajbmeb-3043	20	21	their	their	PRON
ajbmeb-3043	20	22	basic	basic	ADJ
ajbmeb-3043	20	23	living	living	NOUN
ajbmeb-3043	20	24	needs	need	NOUN
ajbmeb-3043	20	25	.	.	PUNCT
ajbmeb-3043	21	1	he	he	PRON
ajbmeb-3043	21	2	also	also	ADV
ajbmeb-3043	21	3	emphasizes	emphasize	VERB
ajbmeb-3043	21	4	that	that	SCONJ
ajbmeb-3043	21	5	taxes	taxis	NOUN
ajbmeb-3043	21	6	should	should	AUX
ajbmeb-3043	21	7	serve	serve	VERB
ajbmeb-3043	21	8	not	not	PART
ajbmeb-3043	21	9	to	to	PART
ajbmeb-3043	21	10	worsen	worsen	VERB
ajbmeb-3043	21	11	living	living	NOUN
ajbmeb-3043	21	12	conditions	condition	NOUN
ajbmeb-3043	21	13	but	but	CCONJ
ajbmeb-3043	21	14	to	to	PART
ajbmeb-3043	21	15	contribute	contribute	VERB
ajbmeb-3043	21	16	to	to	ADP
ajbmeb-3043	21	17	income	income	NOUN
ajbmeb-3043	21	18	growth	growth	NOUN
ajbmeb-3043	21	19	.	.	PUNCT
ajbmeb-3043	22	1	research	research	NOUN
ajbmeb-3043	22	2	methodology	methodology	NOUN
ajbmeb-3043	22	3	this	this	DET
ajbmeb-3043	22	4	research	research	NOUN
ajbmeb-3043	22	5	was	be	AUX
ajbmeb-3043	22	6	conducted	conduct	VERB
ajbmeb-3043	22	7	with	with	ADP
ajbmeb-3043	22	8	the	the	DET
ajbmeb-3043	22	9	aim	aim	NOUN
ajbmeb-3043	22	10	of	of	ADP
ajbmeb-3043	22	11	further	far	ADV
ajbmeb-3043	22	12	improving	improve	VERB
ajbmeb-3043	22	13	the	the	DET
ajbmeb-3043	22	14	system	system	NOUN
ajbmeb-3043	22	15	of	of	ADP
ajbmeb-3043	22	16	personal	personal	ADJ
ajbmeb-3043	22	17	income	income	NOUN
ajbmeb-3043	22	18	taxation	taxation	NOUN
ajbmeb-3043	22	19	.	.	PUNCT
ajbmeb-3043	23	1	based	base	VERB
ajbmeb-3043	23	2	on	on	ADP
ajbmeb-3043	23	3	a	a	DET
ajbmeb-3043	23	4	study	study	NOUN
ajbmeb-3043	23	5	of	of	ADP
ajbmeb-3043	23	6	international	international	ADJ
ajbmeb-3043	23	7	practices	practice	NOUN
ajbmeb-3043	23	8	in	in	ADP
ajbmeb-3043	23	9	the	the	DET
ajbmeb-3043	23	10	taxation	taxation	NOUN
ajbmeb-3043	23	11	of	of	ADP
ajbmeb-3043	23	12	individual	individual	ADJ
ajbmeb-3043	23	13	incomes	income	NOUN
ajbmeb-3043	23	14	,	,	PUNCT
ajbmeb-3043	23	15	relevant	relevant	ADJ
ajbmeb-3043	23	16	tasks	task	NOUN
ajbmeb-3043	23	17	were	be	AUX
ajbmeb-3043	23	18	developed	develop	VERB
ajbmeb-3043	23	19	to	to	PART
ajbmeb-3043	23	20	enhance	enhance	VERB
ajbmeb-3043	23	21	the	the	DET
ajbmeb-3043	23	22	regulatory	regulatory	ADJ
ajbmeb-3043	23	23	and	and	CCONJ
ajbmeb-3043	23	24	incentive	incentive	NOUN
ajbmeb-3043	23	25	mechanisms	mechanism	NOUN
ajbmeb-3043	23	26	of	of	ADP
ajbmeb-3043	23	27	personal	personal	ADJ
ajbmeb-3043	23	28	income	income	NOUN
ajbmeb-3043	23	29	taxation	taxation	NOUN
ajbmeb-3043	23	30	in	in	ADP
ajbmeb-3043	23	31	uzbekistan	uzbekistan	PROPN
ajbmeb-3043	23	32	.	.	PUNCT
ajbmeb-3043	24	1	during	during	ADP
ajbmeb-3043	24	2	the	the	DET
ajbmeb-3043	24	3	research	research	NOUN
ajbmeb-3043	24	4	process	process	NOUN
ajbmeb-3043	24	5	,	,	PUNCT
ajbmeb-3043	24	6	scientific	scientific	ADJ
ajbmeb-3043	24	7	and	and	CCONJ
ajbmeb-3043	24	8	methodological	methodological	ADJ
ajbmeb-3043	24	9	approaches	approach	NOUN
ajbmeb-3043	24	10	such	such	ADJ
ajbmeb-3043	24	11	as	as	ADP
ajbmeb-3043	24	12	the	the	DET
ajbmeb-3043	24	13	study	study	NOUN
ajbmeb-3043	24	14	,	,	PUNCT
ajbmeb-3043	24	15	analysis	analysis	NOUN
ajbmeb-3043	24	16	,	,	PUNCT
ajbmeb-3043	24	17	comparison	comparison	NOUN
ajbmeb-3043	24	18	,	,	PUNCT
ajbmeb-3043	24	19	and	and	CCONJ
ajbmeb-3043	24	20	classification	classification	NOUN
ajbmeb-3043	24	21	of	of	ADP
ajbmeb-3043	24	22	practical	practical	ADJ
ajbmeb-3043	24	23	materials	material	NOUN
ajbmeb-3043	24	24	were	be	AUX
ajbmeb-3043	24	25	applied	apply	VERB
ajbmeb-3043	24	26	.	.	PUNCT
ajbmeb-3043	25	1	as	as	ADP
ajbmeb-3043	25	2	a	a	DET
ajbmeb-3043	25	3	result	result	NOUN
ajbmeb-3043	25	4	,	,	PUNCT
ajbmeb-3043	25	5	conclusions	conclusion	NOUN
ajbmeb-3043	25	6	were	be	AUX
ajbmeb-3043	25	7	drawn	draw	VERB
ajbmeb-3043	25	8	and	and	CCONJ
ajbmeb-3043	25	9	proposals	proposal	NOUN
ajbmeb-3043	25	10	were	be	AUX
ajbmeb-3043	25	11	developed	develop	VERB
ajbmeb-3043	25	12	,	,	PUNCT
ajbmeb-3043	25	13	which	which	PRON
ajbmeb-3043	25	14	include	include	VERB
ajbmeb-3043	25	15	specific	specific	ADJ
ajbmeb-3043	25	16	measures	measure	NOUN
ajbmeb-3043	25	17	for	for	ADP
ajbmeb-3043	25	18	improving	improve	VERB
ajbmeb-3043	25	19	the	the	DET
ajbmeb-3043	25	20	regulation	regulation	NOUN
ajbmeb-3043	25	21	and	and	CCONJ
ajbmeb-3043	25	22	incentive	incentive	NOUN
ajbmeb-3043	25	23	features	feature	NOUN
ajbmeb-3043	25	24	of	of	ADP
ajbmeb-3043	25	25	personal	personal	ADJ
ajbmeb-3043	25	26	income	income	NOUN
ajbmeb-3043	25	27	taxation	taxation	NOUN
ajbmeb-3043	25	28	.	.	PUNCT
ajbmeb-3043	26	1	analysis	analysis	NOUN
ajbmeb-3043	26	2	and	and	CCONJ
ajbmeb-3043	26	3	discussion	discussion	NOUN
ajbmeb-3043	26	4	of	of	ADP
ajbmeb-3043	26	5	results	result	NOUN
ajbmeb-3043	26	6	one	one	NUM
ajbmeb-3043	26	7	of	of	ADP
ajbmeb-3043	26	8	the	the	DET
ajbmeb-3043	26	9	most	most	ADV
ajbmeb-3043	26	10	important	important	ADJ
ajbmeb-3043	26	11	types	type	NOUN
ajbmeb-3043	26	12	of	of	ADP
ajbmeb-3043	26	13	taxes	taxis	NOUN
ajbmeb-3043	26	14	in	in	ADP
ajbmeb-3043	26	15	international	international	ADJ
ajbmeb-3043	26	16	tax	tax	NOUN
ajbmeb-3043	26	17	practice	practice	NOUN
ajbmeb-3043	26	18	is	be	AUX
ajbmeb-3043	26	19	the	the	DET
ajbmeb-3043	26	20	personal	personal	ADJ
ajbmeb-3043	26	21	income	income	NOUN
ajbmeb-3043	26	22	tax	tax	NOUN
ajbmeb-3043	26	23	,	,	PUNCT
ajbmeb-3043	26	24	the	the	DET
ajbmeb-3043	26	25	necessity	necessity	NOUN
ajbmeb-3043	26	26	of	of	ADP
ajbmeb-3043	26	27	which	which	PRON
ajbmeb-3043	26	28	is	be	AUX
ajbmeb-3043	26	29	connected	connect	VERB
ajbmeb-3043	26	30	to	to	ADP
ajbmeb-3043	26	31	its	its	PRON
ajbmeb-3043	26	32	economic	economic	ADJ
ajbmeb-3043	26	33	,	,	PUNCT
ajbmeb-3043	26	34	social	social	ADJ
ajbmeb-3043	26	35	,	,	PUNCT
ajbmeb-3043	26	36	and	and	CCONJ
ajbmeb-3043	26	37	political	political	ADJ
ajbmeb-3043	26	38	functions	function	NOUN
ajbmeb-3043	26	39	.	.	PUNCT
ajbmeb-3043	27	1	from	from	ADP
ajbmeb-3043	27	2	an	an	DET
ajbmeb-3043	27	3	economic	economic	ADJ
ajbmeb-3043	27	4	perspective	perspective	NOUN
ajbmeb-3043	27	5	,	,	PUNCT
ajbmeb-3043	27	6	the	the	DET
ajbmeb-3043	27	7	fiscal	fiscal	ADJ
ajbmeb-3043	27	8	function	function	NOUN
ajbmeb-3043	27	9	of	of	ADP
ajbmeb-3043	27	10	income	income	NOUN
ajbmeb-3043	27	11	tax	tax	NOUN
ajbmeb-3043	27	12	plays	play	VERB
ajbmeb-3043	27	13	a	a	DET
ajbmeb-3043	27	14	crucial	crucial	ADJ
ajbmeb-3043	27	15	role	role	NOUN
ajbmeb-3043	27	16	in	in	ADP
ajbmeb-3043	27	17	forming	form	VERB
ajbmeb-3043	27	18	state	state	NOUN
ajbmeb-3043	27	19	budget	budget	NOUN
ajbmeb-3043	27	20	revenues	revenue	NOUN
ajbmeb-3043	27	21	.	.	PUNCT
ajbmeb-3043	28	1	its	its	PRON
ajbmeb-3043	28	2	social	social	ADJ
ajbmeb-3043	28	3	nature	nature	NOUN
ajbmeb-3043	28	4	is	be	AUX
ajbmeb-3043	28	5	manifested	manifest	VERB
ajbmeb-3043	28	6	in	in	ADP
ajbmeb-3043	28	7	its	its	PRON
ajbmeb-3043	28	8	impact	impact	NOUN
ajbmeb-3043	28	9	on	on	ADP
ajbmeb-3043	28	10	individuals	individual	NOUN
ajbmeb-3043	28	11	’	'	PUNCT
ajbmeb-3043	28	12	real	real	ADJ
ajbmeb-3043	28	13	incomes	income	NOUN
ajbmeb-3043	28	14	through	through	ADP
ajbmeb-3043	28	15	deductions	deduction	NOUN
ajbmeb-3043	28	16	,	,	PUNCT
ajbmeb-3043	28	17	tax	tax	NOUN
ajbmeb-3043	28	18	rates	rate	NOUN
ajbmeb-3043	28	19	,	,	PUNCT
ajbmeb-3043	28	20	tax	tax	NOUN
ajbmeb-3043	28	21	benefits	benefit	NOUN
ajbmeb-3043	28	22	,	,	PUNCT
ajbmeb-3043	28	23	and	and	CCONJ
ajbmeb-3043	28	24	other	other	ADJ
ajbmeb-3043	28	25	mechanisms	mechanism	NOUN
ajbmeb-3043	28	26	,	,	PUNCT
ajbmeb-3043	28	27	thereby	thereby	ADV
ajbmeb-3043	28	28	directly	directly	ADV
ajbmeb-3043	28	29	influencing	influence	VERB
ajbmeb-3043	28	30	the	the	DET
ajbmeb-3043	28	31	standard	standard	NOUN
ajbmeb-3043	28	32	of	of	ADP
ajbmeb-3043	28	33	living	living	NOUN
ajbmeb-3043	28	34	.	.	PUNCT
ajbmeb-3043	29	1	from	from	ADP
ajbmeb-3043	29	2	a	a	DET
ajbmeb-3043	29	3	sociopolitical	sociopolitical	ADJ
ajbmeb-3043	29	4	standpoint	standpoint	NOUN
ajbmeb-3043	29	5	,	,	PUNCT
ajbmeb-3043	29	6	personal	personal	ADJ
ajbmeb-3043	29	7	income	income	NOUN
ajbmeb-3043	29	8	tax	tax	NOUN
ajbmeb-3043	29	9	is	be	AUX
ajbmeb-3043	29	10	vital	vital	ADJ
ajbmeb-3043	29	11	for	for	ADP
ajbmeb-3043	29	12	the	the	DET
ajbmeb-3043	29	13	effective	effective	ADJ
ajbmeb-3043	29	14	implementation	implementation	NOUN
ajbmeb-3043	29	15	of	of	ADP
ajbmeb-3043	29	16	social	social	ADJ
ajbmeb-3043	29	17	policies	policy	NOUN
ajbmeb-3043	29	18	and	and	CCONJ
ajbmeb-3043	29	19	plays	play	VERB
ajbmeb-3043	29	20	a	a	DET
ajbmeb-3043	29	21	significant	significant	ADJ
ajbmeb-3043	29	22	role	role	NOUN
ajbmeb-3043	29	23	in	in	ADP
ajbmeb-3043	29	24	labor	labor	NOUN
ajbmeb-3043	29	25	migration	migration	NOUN
ajbmeb-3043	29	26	.	.	PUNCT
ajbmeb-3043	30	1	from	from	ADP
ajbmeb-3043	30	2	the	the	DET
ajbmeb-3043	30	3	position	position	NOUN
ajbmeb-3043	30	4	of	of	ADP
ajbmeb-3043	30	5	social	social	ADJ
ajbmeb-3043	30	6	justice	justice	NOUN
ajbmeb-3043	30	7	,	,	PUNCT
ajbmeb-3043	30	8	reforming	reform	VERB
ajbmeb-3043	30	9	income	income	NOUN
ajbmeb-3043	30	10	taxation	taxation	NOUN
ajbmeb-3043	30	11	to	to	PART
ajbmeb-3043	30	12	enhance	enhance	VERB
ajbmeb-3043	30	13	the	the	DET
ajbmeb-3043	30	14	effectiveness	effectiveness	NOUN
ajbmeb-3043	30	15	of	of	ADP
ajbmeb-3043	30	16	strategies	strategy	NOUN
ajbmeb-3043	30	17	and	and	CCONJ
ajbmeb-3043	30	18	programs	program	NOUN
ajbmeb-3043	30	19	aimed	aim	VERB
ajbmeb-3043	30	20	at	at	ADP
ajbmeb-3043	30	21	combating	combat	VERB
ajbmeb-3043	30	22	poverty	poverty	NOUN
ajbmeb-3043	30	23	,	,	PUNCT
ajbmeb-3043	30	24	and	and	CCONJ
ajbmeb-3043	30	25	reducing	reduce	VERB
ajbmeb-3043	30	26	the	the	DET
ajbmeb-3043	30	27	tax	tax	NOUN
ajbmeb-3043	30	28	burden	burden	NOUN
ajbmeb-3043	30	29	on	on	ADP
ajbmeb-3043	30	30	low	low	ADJ
ajbmeb-3043	30	31	-	-	PUNCT
ajbmeb-3043	30	32	income	income	NOUN
ajbmeb-3043	30	33	groups	group	NOUN
ajbmeb-3043	30	34	—	—	PUNCT
ajbmeb-3043	30	35	considering	consider	VERB
ajbmeb-3043	30	36	income	income	NOUN
ajbmeb-3043	30	37	inequality	inequality	NOUN
ajbmeb-3043	30	38	and	and	CCONJ
ajbmeb-3043	30	39	average	average	ADJ
ajbmeb-3043	30	40	earnings	earning	NOUN
ajbmeb-3043	30	41	becomes	become	VERB
ajbmeb-3043	30	42	a	a	DET
ajbmeb-3043	30	43	key	key	ADJ
ajbmeb-3043	30	44	issue	issue	NOUN
ajbmeb-3043	30	45	.	.	PUNCT
ajbmeb-3043	31	1	it	it	PRON
ajbmeb-3043	31	2	is	be	AUX
ajbmeb-3043	31	3	well	well	ADV
ajbmeb-3043	31	4	known	know	VERB
ajbmeb-3043	31	5	that	that	SCONJ
ajbmeb-3043	31	6	the	the	DET
ajbmeb-3043	31	7	state	state	NOUN
ajbmeb-3043	31	8	,	,	PUNCT
ajbmeb-3043	31	9	through	through	ADP
ajbmeb-3043	31	10	taxation	taxation	NOUN
ajbmeb-3043	31	11	,	,	PUNCT
ajbmeb-3043	31	12	regulates	regulate	VERB
ajbmeb-3043	31	13	the	the	DET
ajbmeb-3043	31	14	income	income	NOUN
ajbmeb-3043	31	15	and	and	CCONJ
ajbmeb-3043	31	16	living	living	NOUN
ajbmeb-3043	31	17	standards	standard	NOUN
ajbmeb-3043	31	18	of	of	ADP
ajbmeb-3043	31	19	its	its	PRON
ajbmeb-3043	31	20	citizens	citizen	NOUN
ajbmeb-3043	31	21	.	.	PUNCT
ajbmeb-3043	32	1	the	the	DET
ajbmeb-3043	32	2	extent	extent	NOUN
ajbmeb-3043	32	3	of	of	ADP
ajbmeb-3043	32	4	this	this	DET
ajbmeb-3043	32	5	impact	impact	NOUN
ajbmeb-3043	32	6	determines	determine	VERB
ajbmeb-3043	32	7	the	the	DET
ajbmeb-3043	32	8	level	level	NOUN
ajbmeb-3043	32	9	of	of	ADP
ajbmeb-3043	32	10	income	income	NOUN
ajbmeb-3043	32	11	legalization	legalization	NOUN
ajbmeb-3043	32	12	,	,	PUNCT
ajbmeb-3043	32	13	interest	interest	NOUN
ajbmeb-3043	32	14	in	in	ADP
ajbmeb-3043	32	15	private	private	ADJ
ajbmeb-3043	32	16	entrepreneurship	entrepreneurship	NOUN
ajbmeb-3043	32	17	,	,	PUNCT
ajbmeb-3043	32	18	and	and	CCONJ
ajbmeb-3043	32	19	the	the	DET
ajbmeb-3043	32	20	forms	form	NOUN
ajbmeb-3043	32	21	of	of	ADP
ajbmeb-3043	32	22	property	property	NOUN
ajbmeb-3043	32	23	preservation	preservation	NOUN
ajbmeb-3043	32	24	.	.	PUNCT
ajbmeb-3043	33	1	american	american	ADJ
ajbmeb-3043	33	2	journal	journal	PROPN
ajbmeb-3043	33	3	of	of	ADP
ajbmeb-3043	33	4	business	business	NOUN
ajbmeb-3043	33	5	management	management	NOUN
ajbmeb-3043	33	6	,	,	PUNCT
ajbmeb-3043	33	7	economics	economic	NOUN
ajbmeb-3043	33	8	and	and	CCONJ
ajbmeb-3043	33	9	banking	banking	NOUN
ajbmeb-3043	33	10	volume	volume	NOUN
ajbmeb-3043	33	11	38	38	NUM
ajbmeb-3043	34	1	july2025	july2025	PROPN
ajbmeb-3043	34	2	p	p	NOUN
ajbmeb-3043	35	1	a	a	DET
ajbmeb-3043	35	2	g	g	NOUN
ajbmeb-3043	35	3	e	e	NOUN
ajbmeb-3043	35	4	|	|	ADV
ajbmeb-3043	35	5	3	3	NUM
ajbmeb-3043	35	6	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-3043	35	7	global	global	ADJ
ajbmeb-3043	35	8	experience	experience	NOUN
ajbmeb-3043	35	9	shows	show	VERB
ajbmeb-3043	35	10	that	that	SCONJ
ajbmeb-3043	35	11	high	high	ADJ
ajbmeb-3043	35	12	levels	level	NOUN
ajbmeb-3043	35	13	of	of	ADP
ajbmeb-3043	35	14	tax	tax	NOUN
ajbmeb-3043	35	15	burden	burden	NOUN
ajbmeb-3043	35	16	and	and	CCONJ
ajbmeb-3043	35	17	government	government	NOUN
ajbmeb-3043	35	18	interference	interference	NOUN
ajbmeb-3043	35	19	lead	lead	VERB
ajbmeb-3043	35	20	to	to	ADP
ajbmeb-3043	35	21	increased	increase	VERB
ajbmeb-3043	35	22	tendencies	tendency	NOUN
ajbmeb-3043	35	23	to	to	PART
ajbmeb-3043	35	24	conceal	conceal	VERB
ajbmeb-3043	35	25	income	income	NOUN
ajbmeb-3043	35	26	,	,	PUNCT
ajbmeb-3043	35	27	reduce	reduce	VERB
ajbmeb-3043	35	28	motivation	motivation	NOUN
ajbmeb-3043	35	29	to	to	PART
ajbmeb-3043	35	30	earn	earn	VERB
ajbmeb-3043	35	31	,	,	PUNCT
ajbmeb-3043	35	32	and	and	CCONJ
ajbmeb-3043	35	33	vice	vice	ADV
ajbmeb-3043	35	34	versa	versa	ADV
ajbmeb-3043	35	35	lower	low	ADJ
ajbmeb-3043	35	36	tax	tax	NOUN
ajbmeb-3043	35	37	burdens	burden	NOUN
ajbmeb-3043	35	38	encourage	encourage	VERB
ajbmeb-3043	35	39	transparency	transparency	NOUN
ajbmeb-3043	35	40	and	and	CCONJ
ajbmeb-3043	35	41	economic	economic	ADJ
ajbmeb-3043	35	42	activity	activity	NOUN
ajbmeb-3043	35	43	.	.	PUNCT
ajbmeb-3043	36	1	in	in	ADP
ajbmeb-3043	36	2	many	many	ADJ
ajbmeb-3043	36	3	countries	country	NOUN
ajbmeb-3043	36	4	,	,	PUNCT
ajbmeb-3043	36	5	personal	personal	ADJ
ajbmeb-3043	36	6	income	income	NOUN
ajbmeb-3043	36	7	taxation	taxation	NOUN
ajbmeb-3043	36	8	is	be	AUX
ajbmeb-3043	36	9	based	base	VERB
ajbmeb-3043	36	10	on	on	ADP
ajbmeb-3043	36	11	either	either	CCONJ
ajbmeb-3043	36	12	proportional	proportional	ADJ
ajbmeb-3043	36	13	or	or	CCONJ
ajbmeb-3043	36	14	progressive	progressive	ADJ
ajbmeb-3043	36	15	tax	tax	NOUN
ajbmeb-3043	36	16	rates	rate	NOUN
ajbmeb-3043	36	17	.	.	PUNCT
ajbmeb-3043	37	1	under	under	ADP
ajbmeb-3043	37	2	a	a	DET
ajbmeb-3043	37	3	proportional	proportional	ADJ
ajbmeb-3043	37	4	taxation	taxation	NOUN
ajbmeb-3043	37	5	system	system	NOUN
ajbmeb-3043	37	6	,	,	PUNCT
ajbmeb-3043	37	7	income	income	NOUN
ajbmeb-3043	37	8	tax	tax	NOUN
ajbmeb-3043	37	9	is	be	AUX
ajbmeb-3043	37	10	relatively	relatively	ADV
ajbmeb-3043	37	11	low	low	ADJ
ajbmeb-3043	37	12	and	and	CCONJ
ajbmeb-3043	37	13	levied	levy	VERB
ajbmeb-3043	37	14	at	at	ADP
ajbmeb-3043	37	15	a	a	DET
ajbmeb-3043	37	16	flat	flat	ADJ
ajbmeb-3043	37	17	rate	rate	NOUN
ajbmeb-3043	37	18	.	.	PUNCT
ajbmeb-3043	38	1	this	this	DET
ajbmeb-3043	38	2	system	system	NOUN
ajbmeb-3043	38	3	helps	helps	AUX
ajbmeb-3043	38	4	draw	draw	VERB
ajbmeb-3043	38	5	individuals	individual	NOUN
ajbmeb-3043	38	6	out	out	ADP
ajbmeb-3043	38	7	of	of	ADP
ajbmeb-3043	38	8	the	the	DET
ajbmeb-3043	38	9	informal	informal	ADJ
ajbmeb-3043	38	10	economy	economy	NOUN
ajbmeb-3043	38	11	and	and	CCONJ
ajbmeb-3043	38	12	expand	expand	VERB
ajbmeb-3043	38	13	the	the	DET
ajbmeb-3043	38	14	budget	budget	NOUN
ajbmeb-3043	38	15	's	's	PART
ajbmeb-3043	38	16	revenue	revenue	NOUN
ajbmeb-3043	38	17	base	base	NOUN
ajbmeb-3043	38	18	.	.	PUNCT
ajbmeb-3043	39	1	however	however	ADV
ajbmeb-3043	39	2	,	,	PUNCT
ajbmeb-3043	39	3	it	it	PRON
ajbmeb-3043	39	4	does	do	AUX
ajbmeb-3043	39	5	not	not	PART
ajbmeb-3043	39	6	contribute	contribute	VERB
ajbmeb-3043	39	7	to	to	ADP
ajbmeb-3043	39	8	equal	equal	ADJ
ajbmeb-3043	39	9	wealth	wealth	NOUN
ajbmeb-3043	39	10	distribution	distribution	NOUN
ajbmeb-3043	39	11	and	and	CCONJ
ajbmeb-3043	39	12	fails	fail	VERB
ajbmeb-3043	39	13	to	to	PART
ajbmeb-3043	39	14	reduce	reduce	VERB
ajbmeb-3043	39	15	income	income	NOUN
ajbmeb-3043	39	16	disparities	disparity	NOUN
ajbmeb-3043	39	17	.	.	PUNCT
ajbmeb-3043	40	1	as	as	ADP
ajbmeb-3043	40	2	a	a	DET
ajbmeb-3043	40	3	result	result	NOUN
ajbmeb-3043	40	4	,	,	PUNCT
ajbmeb-3043	40	5	it	it	PRON
ajbmeb-3043	40	6	negatively	negatively	ADV
ajbmeb-3043	40	7	affects	affect	VERB
ajbmeb-3043	40	8	lower	low	ADJ
ajbmeb-3043	40	9	-	-	PUNCT
ajbmeb-3043	40	10	income	income	NOUN
ajbmeb-3043	40	11	groups	group	NOUN
ajbmeb-3043	40	12	and	and	CCONJ
ajbmeb-3043	40	13	benefits	benefit	VERB
ajbmeb-3043	40	14	higher	high	ADJ
ajbmeb-3043	40	15	-	-	PUNCT
ajbmeb-3043	40	16	income	income	NOUN
ajbmeb-3043	40	17	earners	earner	NOUN
ajbmeb-3043	40	18	,	,	PUNCT
ajbmeb-3043	40	19	exacerbating	exacerbate	VERB
ajbmeb-3043	40	20	inequality	inequality	NOUN
ajbmeb-3043	40	21	and	and	CCONJ
ajbmeb-3043	40	22	potentially	potentially	ADV
ajbmeb-3043	40	23	leading	lead	VERB
ajbmeb-3043	40	24	to	to	ADP
ajbmeb-3043	40	25	social	social	ADJ
ajbmeb-3043	40	26	instability	instability	NOUN
ajbmeb-3043	40	27	,	,	PUNCT
ajbmeb-3043	40	28	security	security	NOUN
ajbmeb-3043	40	29	threats	threat	NOUN
ajbmeb-3043	40	30	,	,	PUNCT
ajbmeb-3043	40	31	and	and	CCONJ
ajbmeb-3043	40	32	hindering	hinder	VERB
ajbmeb-3043	40	33	economic	economic	ADJ
ajbmeb-3043	40	34	growth	growth	NOUN
ajbmeb-3043	40	35	.	.	PUNCT
ajbmeb-3043	41	1	therefore	therefore	ADV
ajbmeb-3043	41	2	,	,	PUNCT
ajbmeb-3043	41	3	over	over	ADP
ajbmeb-3043	41	4	time	time	NOUN
ajbmeb-3043	41	5	,	,	PUNCT
ajbmeb-3043	41	6	many	many	ADJ
ajbmeb-3043	41	7	countries	country	NOUN
ajbmeb-3043	41	8	have	have	AUX
ajbmeb-3043	41	9	transitioned	transition	VERB
ajbmeb-3043	41	10	to	to	ADP
ajbmeb-3043	41	11	a	a	DET
ajbmeb-3043	41	12	progressive	progressive	ADJ
ajbmeb-3043	41	13	taxation	taxation	NOUN
ajbmeb-3043	41	14	scale	scale	NOUN
ajbmeb-3043	41	15	.	.	PUNCT
ajbmeb-3043	42	1	the	the	DET
ajbmeb-3043	42	2	progressive	progressive	ADJ
ajbmeb-3043	42	3	approach	approach	NOUN
ajbmeb-3043	42	4	to	to	ADP
ajbmeb-3043	42	5	taxation	taxation	NOUN
ajbmeb-3043	42	6	helps	help	VERB
ajbmeb-3043	42	7	reduce	reduce	VERB
ajbmeb-3043	42	8	the	the	DET
ajbmeb-3043	42	9	gini	gini	PROPN
ajbmeb-3043	42	10	coefficient	coefficient	NOUN
ajbmeb-3043	42	11	,	,	PUNCT
ajbmeb-3043	42	12	lowering	lower	VERB
ajbmeb-3043	42	13	the	the	DET
ajbmeb-3043	42	14	level	level	NOUN
ajbmeb-3043	42	15	of	of	ADP
ajbmeb-3043	42	16	social	social	ADJ
ajbmeb-3043	42	17	stratification	stratification	NOUN
ajbmeb-3043	42	18	.	.	PUNCT
ajbmeb-3043	43	1	for	for	ADP
ajbmeb-3043	43	2	example	example	NOUN
ajbmeb-3043	43	3	,	,	PUNCT
ajbmeb-3043	43	4	the	the	DET
ajbmeb-3043	43	5	gini	gini	PROPN
ajbmeb-3043	43	6	coefficients	coefficient	NOUN
ajbmeb-3043	43	7	are	be	AUX
ajbmeb-3043	43	8	:	:	PUNCT
ajbmeb-3043	43	9	45.0	45.0	NUM
ajbmeb-3043	43	10	in	in	ADP
ajbmeb-3043	43	11	the	the	DET
ajbmeb-3043	43	12	usa	usa	PROPN
ajbmeb-3043	43	13	,	,	PUNCT
ajbmeb-3043	43	14	42.8	42.8	NUM
ajbmeb-3043	43	15	in	in	ADP
ajbmeb-3043	43	16	israel	israel	PROPN
ajbmeb-3043	43	17	,	,	PUNCT
ajbmeb-3043	43	18	37.9	37.9	NUM
ajbmeb-3043	43	19	in	in	ADP
ajbmeb-3043	43	20	japan	japan	PROPN
ajbmeb-3043	43	21	,	,	PUNCT
ajbmeb-3043	43	22	32.4	32.4	NUM
ajbmeb-3043	43	23	in	in	ADP
ajbmeb-3043	43	24	the	the	DET
ajbmeb-3043	43	25	uk	uk	PROPN
ajbmeb-3043	43	26	,	,	PUNCT
ajbmeb-3043	43	27	32.1	32.1	NUM
ajbmeb-3043	43	28	in	in	ADP
ajbmeb-3043	43	29	canada	canada	PROPN
ajbmeb-3043	43	30	,	,	PUNCT
ajbmeb-3043	43	31	and	and	CCONJ
ajbmeb-3043	43	32	27.0	27.0	NUM
ajbmeb-3043	43	33	in	in	ADP
ajbmeb-3043	43	34	germany	germany	PROPN
ajbmeb-3043	43	35	.	.	PUNCT
ajbmeb-3043	44	1	in	in	ADP
ajbmeb-3043	44	2	these	these	DET
ajbmeb-3043	44	3	countries	country	NOUN
ajbmeb-3043	44	4	,	,	PUNCT
ajbmeb-3043	44	5	income	income	NOUN
ajbmeb-3043	44	6	tax	tax	NOUN
ajbmeb-3043	44	7	performs	perform	VERB
ajbmeb-3043	44	8	not	not	PART
ajbmeb-3043	44	9	only	only	ADV
ajbmeb-3043	44	10	a	a	DET
ajbmeb-3043	44	11	fiscal	fiscal	ADJ
ajbmeb-3043	44	12	function	function	NOUN
ajbmeb-3043	44	13	but	but	CCONJ
ajbmeb-3043	44	14	also	also	ADV
ajbmeb-3043	44	15	regulatory	regulatory	ADJ
ajbmeb-3043	44	16	and	and	CCONJ
ajbmeb-3043	44	17	social	social	ADJ
ajbmeb-3043	44	18	functions	function	NOUN
ajbmeb-3043	44	19	.	.	PUNCT
ajbmeb-3043	45	1	through	through	ADP
ajbmeb-3043	45	2	higher	high	ADJ
ajbmeb-3043	45	3	tax	tax	NOUN
ajbmeb-3043	45	4	rates	rate	NOUN
ajbmeb-3043	45	5	on	on	ADP
ajbmeb-3043	45	6	higher	high	ADJ
ajbmeb-3043	45	7	incomes	income	NOUN
ajbmeb-3043	45	8	,	,	PUNCT
ajbmeb-3043	45	9	the	the	DET
ajbmeb-3043	45	10	state	state	NOUN
ajbmeb-3043	45	11	redistributes	redistribute	VERB
ajbmeb-3043	45	12	wealth	wealth	NOUN
ajbmeb-3043	45	13	to	to	PART
ajbmeb-3043	45	14	support	support	VERB
ajbmeb-3043	45	15	lower	low	ADJ
ajbmeb-3043	45	16	-	-	PUNCT
ajbmeb-3043	45	17	income	income	NOUN
ajbmeb-3043	45	18	groups	group	NOUN
ajbmeb-3043	45	19	.	.	PUNCT
ajbmeb-3043	46	1	however	however	ADV
ajbmeb-3043	46	2	,	,	PUNCT
ajbmeb-3043	46	3	high	high	ADJ
ajbmeb-3043	46	4	progressive	progressive	ADJ
ajbmeb-3043	46	5	taxation	taxation	NOUN
ajbmeb-3043	46	6	may	may	AUX
ajbmeb-3043	46	7	lead	lead	VERB
ajbmeb-3043	46	8	to	to	ADP
ajbmeb-3043	46	9	increased	increase	VERB
ajbmeb-3043	46	10	tax	tax	NOUN
ajbmeb-3043	46	11	evasion	evasion	NOUN
ajbmeb-3043	46	12	,	,	PUNCT
ajbmeb-3043	46	13	shift	shift	VERB
ajbmeb-3043	46	14	the	the	DET
ajbmeb-3043	46	15	burden	burden	NOUN
ajbmeb-3043	46	16	to	to	ADP
ajbmeb-3043	46	17	the	the	DET
ajbmeb-3043	46	18	middle	middle	ADJ
ajbmeb-3043	46	19	class	class	NOUN
ajbmeb-3043	46	20	,	,	PUNCT
ajbmeb-3043	46	21	and	and	CCONJ
ajbmeb-3043	46	22	reduce	reduce	VERB
ajbmeb-3043	46	23	work	work	NOUN
ajbmeb-3043	46	24	motivation	motivation	NOUN
ajbmeb-3043	46	25	.	.	PUNCT
ajbmeb-3043	47	1	considering	consider	VERB
ajbmeb-3043	47	2	this	this	PRON
ajbmeb-3043	47	3	,	,	PUNCT
ajbmeb-3043	47	4	many	many	ADJ
ajbmeb-3043	47	5	countries	country	NOUN
ajbmeb-3043	47	6	have	have	AUX
ajbmeb-3043	47	7	implemented	implement	VERB
ajbmeb-3043	47	8	reforms	reform	NOUN
ajbmeb-3043	47	9	allowing	allow	VERB
ajbmeb-3043	47	10	social	social	ADJ
ajbmeb-3043	47	11	expenses	expense	NOUN
ajbmeb-3043	47	12	to	to	PART
ajbmeb-3043	47	13	be	be	AUX
ajbmeb-3043	47	14	deducted	deduct	VERB
ajbmeb-3043	47	15	from	from	ADP
ajbmeb-3043	47	16	gross	gross	ADJ
ajbmeb-3043	47	17	income	income	NOUN
ajbmeb-3043	47	18	.	.	PUNCT
ajbmeb-3043	48	1	tax	tax	NOUN
ajbmeb-3043	48	2	benefits	benefit	NOUN
ajbmeb-3043	48	3	such	such	ADJ
ajbmeb-3043	48	4	as	as	ADP
ajbmeb-3043	48	5	child	child	NOUN
ajbmeb-3043	48	6	allowances	allowance	NOUN
ajbmeb-3043	48	7	are	be	AUX
ajbmeb-3043	48	8	widely	widely	ADV
ajbmeb-3043	48	9	used	use	VERB
ajbmeb-3043	48	10	to	to	PART
ajbmeb-3043	48	11	support	support	VERB
ajbmeb-3043	48	12	families	family	NOUN
ajbmeb-3043	48	13	with	with	ADP
ajbmeb-3043	48	14	education	education	NOUN
ajbmeb-3043	48	15	,	,	PUNCT
ajbmeb-3043	48	16	healthcare	healthcare	PROPN
ajbmeb-3043	48	17	,	,	PUNCT
ajbmeb-3043	48	18	and	and	CCONJ
ajbmeb-3043	48	19	other	other	ADJ
ajbmeb-3043	48	20	socially	socially	ADV
ajbmeb-3043	48	21	significant	significant	ADJ
ajbmeb-3043	48	22	expenses	expense	NOUN
ajbmeb-3043	48	23	.	.	PUNCT
ajbmeb-3043	49	1	in	in	ADP
ajbmeb-3043	49	2	some	some	DET
ajbmeb-3043	49	3	countries	country	NOUN
ajbmeb-3043	49	4	,	,	PUNCT
ajbmeb-3043	49	5	families	family	NOUN
ajbmeb-3043	49	6	with	with	ADP
ajbmeb-3043	49	7	young	young	ADJ
ajbmeb-3043	49	8	children	child	NOUN
ajbmeb-3043	49	9	,	,	PUNCT
ajbmeb-3043	49	10	the	the	DET
ajbmeb-3043	49	11	elderly	elderly	ADJ
ajbmeb-3043	49	12	,	,	PUNCT
ajbmeb-3043	49	13	and	and	CCONJ
ajbmeb-3043	49	14	people	people	NOUN
ajbmeb-3043	49	15	with	with	ADP
ajbmeb-3043	49	16	disabilities	disability	NOUN
ajbmeb-3043	49	17	are	be	AUX
ajbmeb-3043	49	18	eligible	eligible	ADJ
ajbmeb-3043	49	19	for	for	ADP
ajbmeb-3043	49	20	income	income	NOUN
ajbmeb-3043	49	21	tax	tax	NOUN
ajbmeb-3043	49	22	mechanisms	mechanism	NOUN
ajbmeb-3043	49	23	that	that	PRON
ajbmeb-3043	49	24	reduce	reduce	VERB
ajbmeb-3043	49	25	taxable	taxable	ADJ
ajbmeb-3043	49	26	income	income	NOUN
ajbmeb-3043	49	27	.	.	PUNCT
ajbmeb-3043	50	1	these	these	DET
ajbmeb-3043	50	2	policies	policy	NOUN
ajbmeb-3043	50	3	aim	aim	VERB
ajbmeb-3043	50	4	to	to	PART
ajbmeb-3043	50	5	improve	improve	VERB
ajbmeb-3043	50	6	family	family	NOUN
ajbmeb-3043	50	7	nutrition	nutrition	NOUN
ajbmeb-3043	50	8	and	and	CCONJ
ajbmeb-3043	50	9	health	health	NOUN
ajbmeb-3043	50	10	by	by	ADP
ajbmeb-3043	50	11	lowering	lower	VERB
ajbmeb-3043	50	12	their	their	PRON
ajbmeb-3043	50	13	tax	tax	NOUN
ajbmeb-3043	50	14	burden	burden	NOUN
ajbmeb-3043	50	15	.	.	PUNCT
ajbmeb-3043	51	1	in	in	ADP
ajbmeb-3043	51	2	various	various	ADJ
ajbmeb-3043	51	3	countries	country	NOUN
ajbmeb-3043	51	4	,	,	PUNCT
ajbmeb-3043	51	5	deductions	deduction	NOUN
ajbmeb-3043	51	6	from	from	ADP
ajbmeb-3043	51	7	the	the	DET
ajbmeb-3043	51	8	income	income	NOUN
ajbmeb-3043	51	9	tax	tax	NOUN
ajbmeb-3043	51	10	base	base	NOUN
ajbmeb-3043	51	11	are	be	AUX
ajbmeb-3043	51	12	applied	apply	VERB
ajbmeb-3043	51	13	for	for	ADP
ajbmeb-3043	51	14	the	the	DET
ajbmeb-3043	51	15	following	follow	VERB
ajbmeb-3043	51	16	socially	socially	ADV
ajbmeb-3043	51	17	significant	significant	ADJ
ajbmeb-3043	51	18	expenses	expense	NOUN
ajbmeb-3043	51	19	:	:	PUNCT
ajbmeb-3043	51	20	social	social	ADJ
ajbmeb-3043	51	21	and	and	CCONJ
ajbmeb-3043	51	22	other	other	ADJ
ajbmeb-3043	51	23	insurance	insurance	NOUN
ajbmeb-3043	51	24	premiums	premium	NOUN
ajbmeb-3043	51	25	paid	pay	VERB
ajbmeb-3043	51	26	from	from	ADP
ajbmeb-3043	51	27	wages	wage	NOUN
ajbmeb-3043	51	28	;	;	PUNCT
ajbmeb-3043	51	29	expenditures	expenditure	NOUN
ajbmeb-3043	51	30	on	on	ADP
ajbmeb-3043	51	31	essential	essential	ADJ
ajbmeb-3043	51	32	goods	good	NOUN
ajbmeb-3043	51	33	and	and	CCONJ
ajbmeb-3043	51	34	services	service	NOUN
ajbmeb-3043	51	35	(	(	PUNCT
ajbmeb-3043	51	36	considering	consider	VERB
ajbmeb-3043	51	37	family	family	NOUN
ajbmeb-3043	51	38	status	status	NOUN
ajbmeb-3043	51	39	,	,	PUNCT
ajbmeb-3043	51	40	presence	presence	NOUN
ajbmeb-3043	51	41	of	of	ADP
ajbmeb-3043	51	42	children	child	NOUN
ajbmeb-3043	51	43	,	,	PUNCT
ajbmeb-3043	51	44	etc	etc	X
ajbmeb-3043	51	45	.	.	X
ajbmeb-3043	51	46	)	)	PUNCT
ajbmeb-3043	51	47	;	;	PUNCT
ajbmeb-3043	51	48	medical	medical	ADJ
ajbmeb-3043	51	49	services	service	NOUN
ajbmeb-3043	51	50	for	for	ADP
ajbmeb-3043	51	51	specific	specific	ADJ
ajbmeb-3043	51	52	groups	group	NOUN
ajbmeb-3043	51	53	or	or	CCONJ
ajbmeb-3043	51	54	professions	profession	NOUN
ajbmeb-3043	51	55	(	(	PUNCT
ajbmeb-3043	51	56	e.g.	e.g.	ADV
ajbmeb-3043	51	57	,	,	PUNCT
ajbmeb-3043	51	58	diagnostics	diagnostic	NOUN
ajbmeb-3043	51	59	,	,	PUNCT
ajbmeb-3043	51	60	dental	dental	ADJ
ajbmeb-3043	51	61	care	care	NOUN
ajbmeb-3043	51	62	,	,	PUNCT
ajbmeb-3043	51	63	prosthetics	prosthetic	NOUN
ajbmeb-3043	51	64	,	,	PUNCT
ajbmeb-3043	51	65	certain	certain	ADJ
ajbmeb-3043	51	66	surgeries	surgery	NOUN
ajbmeb-3043	51	67	)	)	PUNCT
ajbmeb-3043	51	68	;	;	PUNCT
ajbmeb-3043	51	69	purchase	purchase	NOUN
ajbmeb-3043	51	70	of	of	ADP
ajbmeb-3043	51	71	special	special	ADJ
ajbmeb-3043	51	72	equipment	equipment	NOUN
ajbmeb-3043	51	73	and	and	CCONJ
ajbmeb-3043	51	74	accessories	accessory	NOUN
ajbmeb-3043	51	75	for	for	ADP
ajbmeb-3043	51	76	disabled	disabled	ADJ
ajbmeb-3043	51	77	individuals	individual	NOUN
ajbmeb-3043	51	78	,	,	PUNCT
ajbmeb-3043	51	79	pensioners	pensioner	NOUN
ajbmeb-3043	51	80	,	,	PUNCT
ajbmeb-3043	51	81	and	and	CCONJ
ajbmeb-3043	51	82	the	the	DET
ajbmeb-3043	51	83	elderly	elderly	ADJ
ajbmeb-3043	51	84	;	;	PUNCT
ajbmeb-3043	51	85	part	part	NOUN
ajbmeb-3043	51	86	of	of	ADP
ajbmeb-3043	51	87	housing	housing	NOUN
ajbmeb-3043	51	88	purchase	purchase	NOUN
ajbmeb-3043	51	89	or	or	CCONJ
ajbmeb-3043	51	90	rental	rental	NOUN
ajbmeb-3043	51	91	expenses	expense	NOUN
ajbmeb-3043	51	92	;	;	PUNCT
ajbmeb-3043	51	93	part	part	NOUN
ajbmeb-3043	51	94	of	of	ADP
ajbmeb-3043	51	95	utility	utility	NOUN
ajbmeb-3043	51	96	bill	bill	NOUN
ajbmeb-3043	51	97	payments	payment	NOUN
ajbmeb-3043	51	98	;	;	PUNCT
ajbmeb-3043	51	99	expenses	expense	NOUN
ajbmeb-3043	51	100	for	for	ADP
ajbmeb-3043	51	101	children	child	NOUN
ajbmeb-3043	51	102	under	under	ADP
ajbmeb-3043	51	103	16	16	NUM
ajbmeb-3043	51	104	(	(	PUNCT
ajbmeb-3043	51	105	e.g.	e.g.	ADV
ajbmeb-3043	51	106	,	,	PUNCT
ajbmeb-3043	51	107	preschool	preschool	ADJ
ajbmeb-3043	51	108	fees	fee	NOUN
ajbmeb-3043	51	109	,	,	PUNCT
ajbmeb-3043	51	110	paid	pay	VERB
ajbmeb-3043	51	111	courses	course	NOUN
ajbmeb-3043	51	112	,	,	PUNCT
ajbmeb-3043	51	113	sports	sport	NOUN
ajbmeb-3043	51	114	sections	section	NOUN
ajbmeb-3043	51	115	,	,	PUNCT
ajbmeb-3043	51	116	extracurricular	extracurricular	ADJ
ajbmeb-3043	51	117	activities	activity	NOUN
ajbmeb-3043	51	118	,	,	PUNCT
ajbmeb-3043	51	119	etc	etc	X
ajbmeb-3043	51	120	.	.	X
ajbmeb-3043	51	121	)	)	PUNCT
ajbmeb-3043	51	122	.	.	PUNCT
ajbmeb-3043	52	1	these	these	DET
ajbmeb-3043	52	2	expenses	expense	NOUN
ajbmeb-3043	52	3	are	be	AUX
ajbmeb-3043	52	4	reimbursed	reimburse	VERB
ajbmeb-3043	52	5	either	either	CCONJ
ajbmeb-3043	52	6	at	at	ADP
ajbmeb-3043	52	7	the	the	DET
ajbmeb-3043	52	8	source	source	NOUN
ajbmeb-3043	52	9	of	of	ADP
ajbmeb-3043	52	10	income	income	NOUN
ajbmeb-3043	52	11	taxation	taxation	NOUN
ajbmeb-3043	52	12	or	or	CCONJ
ajbmeb-3043	52	13	during	during	ADP
ajbmeb-3043	52	14	annual	annual	ADJ
ajbmeb-3043	52	15	income	income	NOUN
ajbmeb-3043	52	16	and	and	CCONJ
ajbmeb-3043	52	17	expense	expense	NOUN
ajbmeb-3043	52	18	declarations	declaration	NOUN
ajbmeb-3043	52	19	.	.	PUNCT
ajbmeb-3043	53	1	in	in	ADP
ajbmeb-3043	53	2	developed	develop	VERB
ajbmeb-3043	53	3	countries	country	NOUN
ajbmeb-3043	53	4	,	,	PUNCT
ajbmeb-3043	53	5	incomes	income	NOUN
ajbmeb-3043	53	6	below	below	ADP
ajbmeb-3043	53	7	the	the	DET
ajbmeb-3043	53	8	minimum	minimum	ADJ
ajbmeb-3043	53	9	subsistence	subsistence	NOUN
ajbmeb-3043	53	10	level	level	NOUN
ajbmeb-3043	53	11	are	be	AUX
ajbmeb-3043	53	12	not	not	PART
ajbmeb-3043	53	13	taxed	tax	VERB
ajbmeb-3043	53	14	.	.	PUNCT
ajbmeb-3043	54	1	a	a	DET
ajbmeb-3043	54	2	non	non	ADJ
ajbmeb-3043	54	3	-	-	ADJ
ajbmeb-3043	54	4	taxable	taxable	ADJ
ajbmeb-3043	54	5	minimum	minimum	NOUN
ajbmeb-3043	54	6	exists	exist	NOUN
ajbmeb-3043	54	7	to	to	PART
ajbmeb-3043	54	8	reduce	reduce	VERB
ajbmeb-3043	54	9	tax	tax	NOUN
ajbmeb-3043	54	10	liabilities	liability	NOUN
ajbmeb-3043	54	11	for	for	ADP
ajbmeb-3043	54	12	individuals	individual	NOUN
ajbmeb-3043	54	13	earning	earn	VERB
ajbmeb-3043	54	14	only	only	ADV
ajbmeb-3043	54	15	enough	enough	ADJ
ajbmeb-3043	54	16	to	to	PART
ajbmeb-3043	54	17	cover	cover	VERB
ajbmeb-3043	54	18	basic	basic	ADJ
ajbmeb-3043	54	19	living	living	NOUN
ajbmeb-3043	54	20	expenses	expense	NOUN
ajbmeb-3043	54	21	.	.	PUNCT
ajbmeb-3043	55	1	this	this	DET
ajbmeb-3043	55	2	benefit	benefit	NOUN
ajbmeb-3043	55	3	is	be	AUX
ajbmeb-3043	55	4	generally	generally	ADV
ajbmeb-3043	55	5	unavailable	unavailable	ADJ
ajbmeb-3043	55	6	to	to	ADP
ajbmeb-3043	55	7	high	high	ADJ
ajbmeb-3043	55	8	-	-	PUNCT
ajbmeb-3043	55	9	income	income	NOUN
ajbmeb-3043	55	10	earners	earner	NOUN
ajbmeb-3043	55	11	.	.	PUNCT
ajbmeb-3043	56	1	american	american	ADJ
ajbmeb-3043	56	2	journal	journal	PROPN
ajbmeb-3043	56	3	of	of	ADP
ajbmeb-3043	56	4	business	business	NOUN
ajbmeb-3043	56	5	management	management	NOUN
ajbmeb-3043	56	6	,	,	PUNCT
ajbmeb-3043	56	7	economics	economic	NOUN
ajbmeb-3043	56	8	and	and	CCONJ
ajbmeb-3043	56	9	banking	banking	NOUN
ajbmeb-3043	56	10	volume	volume	NOUN
ajbmeb-3043	56	11	38	38	NUM
ajbmeb-3043	57	1	july2025	july2025	PROPN
ajbmeb-3043	57	2	p	p	NOUN
ajbmeb-3043	57	3	a	a	DET
ajbmeb-3043	57	4	g	g	NOUN
ajbmeb-3043	57	5	e	e	NOUN
ajbmeb-3043	57	6	|	|	ADV
ajbmeb-3043	57	7	4	4	NUM
ajbmeb-3043	57	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3043	57	9	table	table	NOUN
ajbmeb-3043	57	10	1	1	NUM
ajbmeb-3043	57	11	.	.	PUNCT
ajbmeb-3043	58	1	non	non	ADJ
ajbmeb-3043	58	2	-	-	ADJ
ajbmeb-3043	58	3	taxable	taxable	ADJ
ajbmeb-3043	58	4	minimum	minimum	ADJ
ajbmeb-3043	58	5	income	income	NOUN
ajbmeb-3043	58	6	thresholds	threshold	NOUN
ajbmeb-3043	58	7	in	in	ADP
ajbmeb-3043	58	8	developed	develop	VERB
ajbmeb-3043	58	9	countries	country	NOUN
ajbmeb-3043	58	10	country	country	NOUN
ajbmeb-3043	58	11	non	non	ADJ
ajbmeb-3043	58	12	-	-	ADJ
ajbmeb-3043	58	13	taxable	taxable	ADJ
ajbmeb-3043	58	14	annual	annual	ADJ
ajbmeb-3043	58	15	income	income	NOUN
ajbmeb-3043	58	16	taxable	taxable	ADJ
ajbmeb-3043	58	17	annual	annual	ADJ
ajbmeb-3043	58	18	income	income	NOUN
ajbmeb-3043	58	19	range	range	NOUN
ajbmeb-3043	58	20	tax	tax	NOUN
ajbmeb-3043	58	21	rates	rate	NOUN
ajbmeb-3043	58	22	australia	australia	VERB
ajbmeb-3043	58	23	up	up	ADP
ajbmeb-3043	58	24	to	to	PART
ajbmeb-3043	58	25	$	$	SYM
ajbmeb-3043	58	26	4,600	4,600	NUM
ajbmeb-3043	58	27	$	$	SYM
ajbmeb-3043	58	28	4,600	4,600	NUM
ajbmeb-3043	58	29	to	to	PART
ajbmeb-3043	58	30	$	$	SYM
ajbmeb-3043	58	31	28,800	28,800	NUM
ajbmeb-3043	58	32	9	9	NUM
ajbmeb-3043	58	33	%	%	NOUN
ajbmeb-3043	58	34	above	above	ADP
ajbmeb-3043	58	35	$	$	SYM
ajbmeb-3043	58	36	140,000	140,000	NUM
ajbmeb-3043	58	37	30.3	30.3	NUM
ajbmeb-3043	58	38	%	%	NOUN
ajbmeb-3043	58	39	to	to	ADP
ajbmeb-3043	58	40	44.9	44.9	NUM
ajbmeb-3043	58	41	%	%	NOUN
ajbmeb-3043	58	42	austria	austria	NOUN
ajbmeb-3043	58	43	up	up	ADP
ajbmeb-3043	58	44	to	to	PART
ajbmeb-3043	58	45	$	$	SYM
ajbmeb-3043	58	46	12,500	12,500	NUM
ajbmeb-3043	58	47	$	$	SYM
ajbmeb-3043	58	48	12,500	12,500	NUM
ajbmeb-3043	58	49	to	to	PART
ajbmeb-3043	58	50	$	$	SYM
ajbmeb-3043	58	51	28,500	28,500	NUM
ajbmeb-3043	58	52	36.5	36.5	NUM
ajbmeb-3043	58	53	%	%	NOUN
ajbmeb-3043	58	54	above	above	ADP
ajbmeb-3043	58	55	$	$	SYM
ajbmeb-3043	58	56	58,000	58,000	NUM
ajbmeb-3043	58	57	up	up	ADP
ajbmeb-3043	58	58	to	to	PART
ajbmeb-3043	58	59	50	50	NUM
ajbmeb-3043	58	60	%	%	NOUN
ajbmeb-3043	58	61	brazil	brazil	NOUN
ajbmeb-3043	58	62	up	up	ADP
ajbmeb-3043	58	63	to	to	PART
ajbmeb-3043	58	64	$	$	SYM
ajbmeb-3043	58	65	5,300	5,300	NUM
ajbmeb-3043	58	66	$	$	SYM
ajbmeb-3043	58	67	5,300	5,300	NUM
ajbmeb-3043	58	68	to	to	PART
ajbmeb-3043	58	69	$	$	SYM
ajbmeb-3043	58	70	10,500	10,500	NUM
ajbmeb-3043	58	71	15	15	NUM
ajbmeb-3043	58	72	%	%	NOUN
ajbmeb-3043	58	73	above	above	ADP
ajbmeb-3043	58	74	$	$	SYM
ajbmeb-3043	58	75	10,500	10,500	NUM
ajbmeb-3043	58	76	up	up	ADP
ajbmeb-3043	58	77	to	to	PART
ajbmeb-3043	58	78	27.5	27.5	NUM
ajbmeb-3043	58	79	%	%	NOUN
ajbmeb-3043	58	80	united	united	PROPN
ajbmeb-3043	58	81	kingdom	kingdom	PROPN
ajbmeb-3043	58	82	up	up	ADP
ajbmeb-3043	58	83	to	to	PART
ajbmeb-3043	58	84	$	$	SYM
ajbmeb-3043	58	85	15,500	15,500	NUM
ajbmeb-3043	58	86	$	$	SYM
ajbmeb-3043	58	87	15,500	15,500	NUM
ajbmeb-3043	58	88	to	to	PART
ajbmeb-3043	58	89	$	$	SYM
ajbmeb-3043	58	90	49,000	49,000	NUM
ajbmeb-3043	58	91	20	20	NUM
ajbmeb-3043	58	92	%	%	NOUN
ajbmeb-3043	58	93	above	above	ADP
ajbmeb-3043	58	94	$	$	SYM
ajbmeb-3043	58	95	231,000	231,000	NUM
ajbmeb-3043	58	96	45	45	NUM
ajbmeb-3043	58	97	%	%	NOUN
ajbmeb-3043	58	98	germany	germany	NOUN
ajbmeb-3043	58	99	up	up	ADP
ajbmeb-3043	58	100	to	to	PART
ajbmeb-3043	58	101	$	$	SYM
ajbmeb-3043	58	102	9,000	9,000	NUM
ajbmeb-3043	58	103	$	$	SYM
ajbmeb-3043	58	104	9,000	9,000	NUM
ajbmeb-3043	58	105	to	to	PART
ajbmeb-3043	58	106	$	$	SYM
ajbmeb-3043	58	107	11,500	11,500	NUM
ajbmeb-3043	58	108	2.56	2.56	NUM
ajbmeb-3043	58	109	%	%	NOUN
ajbmeb-3043	58	110	above	above	ADP
ajbmeb-3043	58	111	$	$	SYM
ajbmeb-3043	58	112	285,000	285,000	NUM
ajbmeb-3043	58	113	up	up	ADP
ajbmeb-3043	58	114	to	to	PART
ajbmeb-3043	58	115	45	45	NUM
ajbmeb-3043	58	116	%	%	NOUN
ajbmeb-3043	58	117	drawing	drawing	NOUN
ajbmeb-3043	58	118	from	from	ADP
ajbmeb-3043	58	119	international	international	ADJ
ajbmeb-3043	58	120	experience	experience	NOUN
ajbmeb-3043	58	121	,	,	PUNCT
ajbmeb-3043	58	122	it	it	PRON
ajbmeb-3043	58	123	can	can	AUX
ajbmeb-3043	58	124	be	be	AUX
ajbmeb-3043	58	125	concluded	conclude	VERB
ajbmeb-3043	58	126	that	that	SCONJ
ajbmeb-3043	58	127	taxing	tax	VERB
ajbmeb-3043	58	128	high	high	ADJ
ajbmeb-3043	58	129	-	-	PUNCT
ajbmeb-3043	58	130	income	income	NOUN
ajbmeb-3043	58	131	groups	group	NOUN
ajbmeb-3043	58	132	at	at	ADP
ajbmeb-3043	58	133	higher	high	ADJ
ajbmeb-3043	58	134	rates	rate	NOUN
ajbmeb-3043	58	135	allows	allow	VERB
ajbmeb-3043	58	136	governments	government	NOUN
ajbmeb-3043	58	137	to	to	PART
ajbmeb-3043	58	138	redistribute	redistribute	VERB
ajbmeb-3043	58	139	income	income	NOUN
ajbmeb-3043	58	140	toward	toward	ADP
ajbmeb-3043	58	141	lower	low	ADJ
ajbmeb-3043	58	142	-	-	PUNCT
ajbmeb-3043	58	143	income	income	NOUN
ajbmeb-3043	58	144	segments	segment	NOUN
ajbmeb-3043	58	145	of	of	ADP
ajbmeb-3043	58	146	the	the	DET
ajbmeb-3043	58	147	population	population	NOUN
ajbmeb-3043	58	148	.	.	PUNCT
ajbmeb-3043	59	1	accordingly	accordingly	ADV
ajbmeb-3043	59	2	,	,	PUNCT
ajbmeb-3043	59	3	it	it	PRON
ajbmeb-3043	59	4	is	be	AUX
ajbmeb-3043	59	5	advisable	advisable	ADJ
ajbmeb-3043	59	6	for	for	SCONJ
ajbmeb-3043	59	7	uzbekistan	uzbekistan	PROPN
ajbmeb-3043	59	8	to	to	PART
ajbmeb-3043	59	9	transition	transition	VERB
ajbmeb-3043	59	10	toward	toward	ADP
ajbmeb-3043	59	11	a	a	DET
ajbmeb-3043	59	12	progressive	progressive	ADJ
ajbmeb-3043	59	13	income	income	NOUN
ajbmeb-3043	59	14	tax	tax	NOUN
ajbmeb-3043	59	15	system	system	NOUN
ajbmeb-3043	59	16	,	,	PUNCT
ajbmeb-3043	59	17	introduce	introduce	VERB
ajbmeb-3043	59	18	a	a	DET
ajbmeb-3043	59	19	non	non	ADJ
ajbmeb-3043	59	20	-	-	ADJ
ajbmeb-3043	59	21	taxable	taxable	ADJ
ajbmeb-3043	59	22	minimum	minimum	NOUN
ajbmeb-3043	59	23	,	,	PUNCT
ajbmeb-3043	59	24	and	and	CCONJ
ajbmeb-3043	59	25	implement	implement	VERB
ajbmeb-3043	59	26	reforms	reform	NOUN
ajbmeb-3043	59	27	allowing	allow	VERB
ajbmeb-3043	59	28	deductions	deduction	NOUN
ajbmeb-3043	59	29	of	of	ADP
ajbmeb-3043	59	30	expenses	expense	NOUN
ajbmeb-3043	59	31	related	relate	VERB
ajbmeb-3043	59	32	to	to	ADP
ajbmeb-3043	59	33	education	education	NOUN
ajbmeb-3043	59	34	,	,	PUNCT
ajbmeb-3043	59	35	medical	medical	ADJ
ajbmeb-3043	59	36	services	service	NOUN
ajbmeb-3043	59	37	,	,	PUNCT
ajbmeb-3043	59	38	health	health	NOUN
ajbmeb-3043	59	39	insurance	insurance	NOUN
ajbmeb-3043	59	40	,	,	PUNCT
ajbmeb-3043	59	41	housing	housing	NOUN
ajbmeb-3043	59	42	(	(	PUNCT
ajbmeb-3043	59	43	purchase	purchase	NOUN
ajbmeb-3043	59	44	or	or	CCONJ
ajbmeb-3043	59	45	rent	rent	NOUN
ajbmeb-3043	59	46	)	)	PUNCT
ajbmeb-3043	59	47	,	,	PUNCT
ajbmeb-3043	59	48	and	and	CCONJ
ajbmeb-3043	59	49	utilities	utility	NOUN
ajbmeb-3043	59	50	from	from	ADP
ajbmeb-3043	59	51	total	total	ADJ
ajbmeb-3043	59	52	income	income	NOUN
ajbmeb-3043	59	53	.	.	PUNCT
ajbmeb-3043	60	1	these	these	DET
ajbmeb-3043	60	2	reforms	reform	NOUN
ajbmeb-3043	60	3	would	would	AUX
ajbmeb-3043	60	4	enhance	enhance	VERB
ajbmeb-3043	60	5	the	the	DET
ajbmeb-3043	60	6	effectiveness	effectiveness	NOUN
ajbmeb-3043	60	7	of	of	ADP
ajbmeb-3043	60	8	the	the	DET
ajbmeb-3043	60	9	country	country	NOUN
ajbmeb-3043	60	10	's	's	PART
ajbmeb-3043	60	11	social	social	ADJ
ajbmeb-3043	60	12	policy	policy	NOUN
ajbmeb-3043	60	13	.	.	PUNCT
ajbmeb-3043	61	1	in	in	ADP
ajbmeb-3043	61	2	this	this	DET
ajbmeb-3043	61	3	regard	regard	NOUN
ajbmeb-3043	61	4	,	,	PUNCT
ajbmeb-3043	61	5	considering	consider	VERB
ajbmeb-3043	61	6	the	the	DET
ajbmeb-3043	61	7	family	family	NOUN
ajbmeb-3043	61	8	's	's	PART
ajbmeb-3043	61	9	total	total	ADJ
ajbmeb-3043	61	10	income	income	NOUN
ajbmeb-3043	61	11	as	as	ADP
ajbmeb-3043	61	12	the	the	DET
ajbmeb-3043	61	13	object	object	NOUN
ajbmeb-3043	61	14	of	of	ADP
ajbmeb-3043	61	15	taxation	taxation	NOUN
ajbmeb-3043	61	16	is	be	AUX
ajbmeb-3043	61	17	a	a	DET
ajbmeb-3043	61	18	logical	logical	ADJ
ajbmeb-3043	61	19	step	step	NOUN
ajbmeb-3043	61	20	toward	toward	ADP
ajbmeb-3043	61	21	fulfilling	fulfil	VERB
ajbmeb-3043	61	22	the	the	DET
ajbmeb-3043	61	23	social	social	ADJ
ajbmeb-3043	61	24	function	function	NOUN
ajbmeb-3043	61	25	of	of	ADP
ajbmeb-3043	61	26	income	income	NOUN
ajbmeb-3043	61	27	tax	tax	NOUN
ajbmeb-3043	61	28	.	.	PUNCT
ajbmeb-3043	62	1	this	this	PRON
ajbmeb-3043	62	2	would	would	AUX
ajbmeb-3043	62	3	allow	allow	VERB
ajbmeb-3043	62	4	for	for	ADP
ajbmeb-3043	62	5	the	the	DET
ajbmeb-3043	62	6	inclusion	inclusion	NOUN
ajbmeb-3043	62	7	of	of	ADP
ajbmeb-3043	62	8	expenses	expense	NOUN
ajbmeb-3043	62	9	associated	associate	VERB
ajbmeb-3043	62	10	with	with	ADP
ajbmeb-3043	62	11	dependents	dependent	NOUN
ajbmeb-3043	62	12	,	,	PUNCT
ajbmeb-3043	62	13	minors	minor	NOUN
ajbmeb-3043	62	14	,	,	PUNCT
ajbmeb-3043	62	15	and	and	CCONJ
ajbmeb-3043	62	16	elderly	elderly	ADJ
ajbmeb-3043	62	17	parents	parent	NOUN
ajbmeb-3043	62	18	.	.	PUNCT
ajbmeb-3043	63	1	utilizing	utilize	VERB
ajbmeb-3043	63	2	a	a	DET
ajbmeb-3043	63	3	transparent	transparent	ADJ
ajbmeb-3043	63	4	mechanism	mechanism	NOUN
ajbmeb-3043	63	5	for	for	ADP
ajbmeb-3043	63	6	deductions	deduction	NOUN
ajbmeb-3043	63	7	will	will	AUX
ajbmeb-3043	63	8	strengthen	strengthen	VERB
ajbmeb-3043	63	9	the	the	DET
ajbmeb-3043	63	10	targeted	target	VERB
ajbmeb-3043	63	11	orientation	orientation	NOUN
ajbmeb-3043	63	12	of	of	ADP
ajbmeb-3043	63	13	state	state	NOUN
ajbmeb-3043	63	14	social	social	ADJ
ajbmeb-3043	63	15	policy	policy	NOUN
ajbmeb-3043	63	16	,	,	PUNCT
ajbmeb-3043	63	17	increase	increase	VERB
ajbmeb-3043	63	18	public	public	ADJ
ajbmeb-3043	63	19	trust	trust	NOUN
ajbmeb-3043	63	20	in	in	ADP
ajbmeb-3043	63	21	government	government	NOUN
ajbmeb-3043	63	22	actions	action	NOUN
ajbmeb-3043	63	23	,	,	PUNCT
ajbmeb-3043	63	24	and	and	CCONJ
ajbmeb-3043	63	25	expand	expand	VERB
ajbmeb-3043	63	26	the	the	DET
ajbmeb-3043	63	27	population	population	NOUN
ajbmeb-3043	63	28	’s	’s	PART
ajbmeb-3043	63	29	access	access	NOUN
ajbmeb-3043	63	30	to	to	ADP
ajbmeb-3043	63	31	universal	universal	ADJ
ajbmeb-3043	63	32	human	human	ADJ
ajbmeb-3043	63	33	values	value	NOUN
ajbmeb-3043	63	34	.	.	PUNCT
ajbmeb-3043	64	1	returning	return	VERB
ajbmeb-3043	64	2	a	a	DET
ajbmeb-3043	64	3	portion	portion	NOUN
ajbmeb-3043	64	4	of	of	ADP
ajbmeb-3043	64	5	collected	collect	VERB
ajbmeb-3043	64	6	taxes	taxis	NOUN
ajbmeb-3043	64	7	in	in	ADP
ajbmeb-3043	64	8	the	the	DET
ajbmeb-3043	64	9	form	form	NOUN
ajbmeb-3043	64	10	of	of	ADP
ajbmeb-3043	64	11	quality	quality	NOUN
ajbmeb-3043	64	12	public	public	ADJ
ajbmeb-3043	64	13	services	service	NOUN
ajbmeb-3043	64	14	will	will	AUX
ajbmeb-3043	64	15	reduce	reduce	VERB
ajbmeb-3043	64	16	informal	informal	ADJ
ajbmeb-3043	64	17	economic	economic	ADJ
ajbmeb-3043	64	18	activities	activity	NOUN
ajbmeb-3043	64	19	(	(	PUNCT
ajbmeb-3043	64	20	including	include	VERB
ajbmeb-3043	64	21	receiving	receive	VERB
ajbmeb-3043	64	22	wages	wage	NOUN
ajbmeb-3043	64	23	"	"	PUNCT
ajbmeb-3043	64	24	in	in	ADP
ajbmeb-3043	64	25	envelopes	envelope	NOUN
ajbmeb-3043	64	26	"	"	PUNCT
ajbmeb-3043	64	27	)	)	PUNCT
ajbmeb-3043	64	28	,	,	PUNCT
ajbmeb-3043	64	29	increase	increase	VERB
ajbmeb-3043	64	30	both	both	PRON
ajbmeb-3043	64	31	household	household	NOUN
ajbmeb-3043	64	32	and	and	CCONJ
ajbmeb-3043	64	33	national	national	ADJ
ajbmeb-3043	64	34	budget	budget	NOUN
ajbmeb-3043	64	35	revenues	revenue	NOUN
ajbmeb-3043	64	36	,	,	PUNCT
ajbmeb-3043	64	37	help	help	AUX
ajbmeb-3043	64	38	alleviate	alleviate	VERB
ajbmeb-3043	64	39	poverty	poverty	NOUN
ajbmeb-3043	64	40	,	,	PUNCT
ajbmeb-3043	64	41	and	and	CCONJ
ajbmeb-3043	64	42	raise	raise	VERB
ajbmeb-3043	64	43	the	the	DET
ajbmeb-3043	64	44	overall	overall	ADJ
ajbmeb-3043	64	45	standard	standard	NOUN
ajbmeb-3043	64	46	of	of	ADP
ajbmeb-3043	64	47	living	living	NOUN
ajbmeb-3043	64	48	.	.	PUNCT
ajbmeb-3043	65	1	conclusion	conclusion	NOUN
ajbmeb-3043	65	2	based	base	VERB
ajbmeb-3043	65	3	on	on	ADP
ajbmeb-3043	65	4	the	the	DET
ajbmeb-3043	65	5	above	above	ADJ
ajbmeb-3043	65	6	analysis	analysis	NOUN
ajbmeb-3043	65	7	,	,	PUNCT
ajbmeb-3043	65	8	conclusions	conclusion	NOUN
ajbmeb-3043	65	9	,	,	PUNCT
ajbmeb-3043	65	10	and	and	CCONJ
ajbmeb-3043	65	11	a	a	DET
ajbmeb-3043	65	12	generalization	generalization	NOUN
ajbmeb-3043	65	13	of	of	ADP
ajbmeb-3043	65	14	foreign	foreign	ADJ
ajbmeb-3043	65	15	experiences	experience	NOUN
ajbmeb-3043	65	16	,	,	PUNCT
ajbmeb-3043	65	17	the	the	DET
ajbmeb-3043	65	18	following	follow	VERB
ajbmeb-3043	65	19	recommendations	recommendation	NOUN
ajbmeb-3043	65	20	are	be	AUX
ajbmeb-3043	65	21	proposed	propose	VERB
ajbmeb-3043	65	22	to	to	PART
ajbmeb-3043	65	23	further	far	ADV
ajbmeb-3043	65	24	improve	improve	VERB
ajbmeb-3043	65	25	the	the	DET
ajbmeb-3043	65	26	regulatory	regulatory	ADJ
ajbmeb-3043	65	27	and	and	CCONJ
ajbmeb-3043	65	28	incentivizing	incentivize	VERB
ajbmeb-3043	65	29	features	feature	NOUN
ajbmeb-3043	65	30	of	of	ADP
ajbmeb-3043	65	31	the	the	DET
ajbmeb-3043	65	32	income	income	NOUN
ajbmeb-3043	65	33	taxation	taxation	NOUN
ajbmeb-3043	65	34	system	system	NOUN
ajbmeb-3043	65	35	in	in	ADP
ajbmeb-3043	65	36	uzbekistan	uzbekistan	PROPN
ajbmeb-3043	65	37	:	:	PUNCT
ajbmeb-3043	65	38	reform	reform	VERB
ajbmeb-3043	65	39	the	the	DET
ajbmeb-3043	65	40	income	income	NOUN
ajbmeb-3043	65	41	taxation	taxation	NOUN
ajbmeb-3043	65	42	system	system	NOUN
ajbmeb-3043	65	43	in	in	ADP
ajbmeb-3043	65	44	uzbekistan	uzbekistan	PROPN
ajbmeb-3043	65	45	by	by	ADP
ajbmeb-3043	65	46	taking	take	VERB
ajbmeb-3043	65	47	into	into	ADP
ajbmeb-3043	65	48	account	account	NOUN
ajbmeb-3043	65	49	the	the	DET
ajbmeb-3043	65	50	country	country	NOUN
ajbmeb-3043	65	51	’s	’s	PART
ajbmeb-3043	65	52	specific	specific	ADJ
ajbmeb-3043	65	53	characteristics	characteristic	NOUN
ajbmeb-3043	65	54	—	—	PUNCT
ajbmeb-3043	65	55	such	such	ADJ
ajbmeb-3043	65	56	as	as	ADP
ajbmeb-3043	65	57	national	national	ADJ
ajbmeb-3043	65	58	mentality	mentality	NOUN
ajbmeb-3043	65	59	,	,	PUNCT
ajbmeb-3043	65	60	sources	source	NOUN
ajbmeb-3043	65	61	of	of	ADP
ajbmeb-3043	65	62	income	income	NOUN
ajbmeb-3043	65	63	,	,	PUNCT
ajbmeb-3043	65	64	income	income	NOUN
ajbmeb-3043	65	65	inequality	inequality	NOUN
ajbmeb-3043	65	66	across	across	ADP
ajbmeb-3043	65	67	social	social	ADJ
ajbmeb-3043	65	68	strata	strata	NOUN
ajbmeb-3043	65	69	,	,	PUNCT
ajbmeb-3043	65	70	family	family	NOUN
ajbmeb-3043	65	71	size	size	NOUN
ajbmeb-3043	65	72	and	and	CCONJ
ajbmeb-3043	65	73	income	income	NOUN
ajbmeb-3043	65	74	,	,	PUNCT
ajbmeb-3043	65	75	average	average	ADJ
ajbmeb-3043	65	76	earnings	earning	NOUN
ajbmeb-3043	65	77	,	,	PUNCT
ajbmeb-3043	65	78	and	and	CCONJ
ajbmeb-3043	65	79	standard	standard	NOUN
ajbmeb-3043	65	80	of	of	ADP
ajbmeb-3043	65	81	living	living	NOUN
ajbmeb-3043	65	82	while	while	SCONJ
ajbmeb-3043	65	83	applying	apply	VERB
ajbmeb-3043	65	84	best	good	ADJ
ajbmeb-3043	65	85	practices	practice	NOUN
ajbmeb-3043	65	86	from	from	ADP
ajbmeb-3043	65	87	other	other	ADJ
ajbmeb-3043	65	88	countries	country	NOUN
ajbmeb-3043	65	89	.	.	PUNCT
ajbmeb-3043	66	1	introduce	introduce	VERB
ajbmeb-3043	66	2	the	the	DET
ajbmeb-3043	66	3	concept	concept	NOUN
ajbmeb-3043	66	4	of	of	ADP
ajbmeb-3043	66	5	a	a	DET
ajbmeb-3043	66	6	“	"	PUNCT
ajbmeb-3043	66	7	non	non	ADJ
ajbmeb-3043	66	8	-	-	ADJ
ajbmeb-3043	66	9	taxable	taxable	ADJ
ajbmeb-3043	66	10	minimum	minimum	NOUN
ajbmeb-3043	66	11	”	"	PUNCT
ajbmeb-3043	66	12	into	into	ADP
ajbmeb-3043	66	13	tax	tax	NOUN
ajbmeb-3043	66	14	legislation	legislation	NOUN
ajbmeb-3043	66	15	.	.	PUNCT
ajbmeb-3043	67	1	this	this	PRON
ajbmeb-3043	67	2	should	should	AUX
ajbmeb-3043	67	3	be	be	AUX
ajbmeb-3043	67	4	defined	define	VERB
ajbmeb-3043	67	5	based	base	VERB
ajbmeb-3043	67	6	on	on	ADP
ajbmeb-3043	67	7	each	each	DET
ajbmeb-3043	67	8	household	household	NOUN
ajbmeb-3043	67	9	’s	’s	PART
ajbmeb-3043	67	10	annual	annual	ADJ
ajbmeb-3043	67	11	minimum	minimum	ADJ
ajbmeb-3043	67	12	expenditure	expenditure	NOUN
ajbmeb-3043	67	13	level	level	NOUN
ajbmeb-3043	67	14	(	(	PUNCT
ajbmeb-3043	67	15	according	accord	VERB
ajbmeb-3043	67	16	to	to	ADP
ajbmeb-3043	67	17	current	current	ADJ
ajbmeb-3043	67	18	data	datum	NOUN
ajbmeb-3043	67	19	,	,	PUNCT
ajbmeb-3043	67	20	the	the	DET
ajbmeb-3043	67	21	minimum	minimum	ADJ
ajbmeb-3043	67	22	consumption	consumption	NOUN
ajbmeb-3043	67	23	expenditure	expenditure	NOUN
ajbmeb-3043	67	24	per	per	ADP
ajbmeb-3043	67	25	capita	capita	NOUN
ajbmeb-3043	67	26	in	in	ADP
ajbmeb-3043	67	27	2025	2025	NUM
ajbmeb-3043	67	28	is	be	AUX
ajbmeb-3043	67	29	669,000	669,000	NUM
ajbmeb-3043	67	30	uzs	uzs	NOUN
ajbmeb-3043	67	31	per	per	ADP
ajbmeb-3043	67	32	month	month	NOUN
ajbmeb-3043	67	33	)	)	PUNCT
ajbmeb-3043	67	34	.	.	PUNCT
ajbmeb-3043	68	1	transition	transition	NOUN
ajbmeb-3043	68	2	to	to	ADP
ajbmeb-3043	68	3	a	a	DET
ajbmeb-3043	68	4	two	two	NUM
ajbmeb-3043	68	5	-	-	PUNCT
ajbmeb-3043	68	6	tier	tier	NOUN
ajbmeb-3043	68	7	progressive	progressive	ADJ
ajbmeb-3043	68	8	scale	scale	NOUN
ajbmeb-3043	68	9	by	by	ADP
ajbmeb-3043	68	10	introducing	introduce	VERB
ajbmeb-3043	68	11	the	the	DET
ajbmeb-3043	68	12	non	non	ADJ
ajbmeb-3043	68	13	-	-	ADJ
ajbmeb-3043	68	14	taxable	taxable	ADJ
ajbmeb-3043	68	15	minimum	minimum	NOUN
ajbmeb-3043	68	16	and	and	CCONJ
ajbmeb-3043	68	17	thereby	thereby	ADV
ajbmeb-3043	68	18	reform	reform	VERB
ajbmeb-3043	68	19	the	the	DET
ajbmeb-3043	68	20	personal	personal	ADJ
ajbmeb-3043	68	21	income	income	NOUN
ajbmeb-3043	68	22	taxation	taxation	NOUN
ajbmeb-3043	68	23	system	system	NOUN
ajbmeb-3043	68	24	.	.	PUNCT
ajbmeb-3043	69	1	american	american	PROPN
ajbmeb-3043	69	2	journal	journal	PROPN
ajbmeb-3043	69	3	of	of	ADP
ajbmeb-3043	69	4	business	business	NOUN
ajbmeb-3043	69	5	management	management	NOUN
ajbmeb-3043	69	6	,	,	PUNCT
ajbmeb-3043	69	7	economics	economic	NOUN
ajbmeb-3043	69	8	and	and	CCONJ
ajbmeb-3043	69	9	banking	banking	NOUN
ajbmeb-3043	69	10	volume	volume	NOUN
ajbmeb-3043	69	11	38	38	NUM
ajbmeb-3043	70	1	july2025	july2025	PROPN
ajbmeb-3043	70	2	p	p	NOUN
ajbmeb-3043	70	3	a	a	DET
ajbmeb-3043	70	4	g	g	NOUN
ajbmeb-3043	70	5	e	e	NOUN
ajbmeb-3043	70	6	|	|	ADV
ajbmeb-3043	70	7	5	5	NUM
ajbmeb-3043	70	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3043	70	9	revise	revise	VERB
ajbmeb-3043	70	10	the	the	DET
ajbmeb-3043	70	11	system	system	NOUN
ajbmeb-3043	70	12	of	of	ADP
ajbmeb-3043	70	13	tax	tax	NOUN
ajbmeb-3043	70	14	benefits	benefit	NOUN
ajbmeb-3043	70	15	,	,	PUNCT
ajbmeb-3043	70	16	deductions	deduction	NOUN
ajbmeb-3043	70	17	,	,	PUNCT
ajbmeb-3043	70	18	and	and	CCONJ
ajbmeb-3043	70	19	exemptions	exemption	NOUN
ajbmeb-3043	70	20	.	.	PUNCT
ajbmeb-3043	71	1	for	for	ADP
ajbmeb-3043	71	2	example	example	NOUN
ajbmeb-3043	71	3	,	,	PUNCT
ajbmeb-3043	71	4	deductions	deduction	NOUN
ajbmeb-3043	71	5	under	under	ADP
ajbmeb-3043	71	6	income	income	NOUN
ajbmeb-3043	71	7	tax	tax	NOUN
ajbmeb-3043	71	8	should	should	AUX
ajbmeb-3043	71	9	be	be	AUX
ajbmeb-3043	71	10	linked	link	VERB
ajbmeb-3043	71	11	to	to	ADP
ajbmeb-3043	71	12	the	the	DET
ajbmeb-3043	71	13	basic	basic	ADJ
ajbmeb-3043	71	14	calculation	calculation	NOUN
ajbmeb-3043	71	15	unit	unit	NOUN
ajbmeb-3043	71	16	rather	rather	ADV
ajbmeb-3043	71	17	than	than	ADP
ajbmeb-3043	71	18	fixed	fixed	ADJ
ajbmeb-3043	71	19	amounts	amount	NOUN
ajbmeb-3043	71	20	.	.	PUNCT
ajbmeb-3043	72	1	in	in	ADP
ajbmeb-3043	72	2	addition	addition	NOUN
ajbmeb-3043	72	3	,	,	PUNCT
ajbmeb-3043	72	4	in	in	ADP
ajbmeb-3043	72	5	order	order	NOUN
ajbmeb-3043	72	6	to	to	PART
ajbmeb-3043	72	7	enhance	enhance	VERB
ajbmeb-3043	72	8	the	the	DET
ajbmeb-3043	72	9	efficiency	efficiency	NOUN
ajbmeb-3043	72	10	of	of	ADP
ajbmeb-3043	72	11	personal	personal	ADJ
ajbmeb-3043	72	12	income	income	NOUN
ajbmeb-3043	72	13	taxation	taxation	NOUN
ajbmeb-3043	72	14	and	and	CCONJ
ajbmeb-3043	72	15	expand	expand	VERB
ajbmeb-3043	72	16	social	social	ADJ
ajbmeb-3043	72	17	support	support	NOUN
ajbmeb-3043	72	18	for	for	ADP
ajbmeb-3043	72	19	the	the	DET
ajbmeb-3043	72	20	population	population	NOUN
ajbmeb-3043	72	21	,	,	PUNCT
ajbmeb-3043	72	22	it	it	PRON
ajbmeb-3043	72	23	is	be	AUX
ajbmeb-3043	72	24	recommended	recommend	VERB
ajbmeb-3043	72	25	to	to	PART
ajbmeb-3043	72	26	introduce	introduce	VERB
ajbmeb-3043	72	27	a	a	DET
ajbmeb-3043	72	28	deduction	deduction	NOUN
ajbmeb-3043	72	29	mechanism	mechanism	NOUN
ajbmeb-3043	72	30	for	for	ADP
ajbmeb-3043	72	31	specific	specific	ADJ
ajbmeb-3043	72	32	essential	essential	ADJ
ajbmeb-3043	72	33	expenses	expense	NOUN
ajbmeb-3043	72	34	,	,	PUNCT
ajbmeb-3043	72	35	including	include	VERB
ajbmeb-3043	72	36	:	:	PUNCT
ajbmeb-3043	72	37	medical	medical	ADJ
ajbmeb-3043	72	38	diagnostics	diagnostic	NOUN
ajbmeb-3043	72	39	,	,	PUNCT
ajbmeb-3043	72	40	dental	dental	ADJ
ajbmeb-3043	72	41	services	service	NOUN
ajbmeb-3043	72	42	,	,	PUNCT
ajbmeb-3043	72	43	and	and	CCONJ
ajbmeb-3043	72	44	certain	certain	ADJ
ajbmeb-3043	72	45	other	other	ADJ
ajbmeb-3043	72	46	healthcare	healthcare	NOUN
ajbmeb-3043	72	47	-	-	PUNCT
ajbmeb-3043	72	48	related	relate	VERB
ajbmeb-3043	72	49	services	service	NOUN
ajbmeb-3043	72	50	,	,	PUNCT
ajbmeb-3043	72	51	as	as	ADV
ajbmeb-3043	72	52	well	well	ADV
ajbmeb-3043	72	53	as	as	ADP
ajbmeb-3043	72	54	selected	select	VERB
ajbmeb-3043	72	55	utility	utility	NOUN
ajbmeb-3043	72	56	expenses	expense	NOUN
ajbmeb-3043	72	57	for	for	ADP
ajbmeb-3043	72	58	low	low	ADJ
ajbmeb-3043	72	59	-	-	PUNCT
ajbmeb-3043	72	60	income	income	NOUN
ajbmeb-3043	72	61	individuals	individual	NOUN
ajbmeb-3043	72	62	.	.	PUNCT
ajbmeb-3043	73	1	references	reference	NOUN
ajbmeb-3043	73	2	1.alfred	1.alfred	NUM
ajbmeb-3043	73	3	g.	g.	PROPN
ajbmeb-3043	73	4	buehler	buehler	NOUN
ajbmeb-3043	73	5	«	«	PUNCT
ajbmeb-3043	73	6	taxation	taxation	NOUN
ajbmeb-3043	73	7	and	and	CCONJ
ajbmeb-3043	73	8	the	the	DET
ajbmeb-3043	73	9	minimum	minimum	NOUN
ajbmeb-3043	73	10	of	of	ADP
ajbmeb-3043	73	11	subsistence	subsistence	NOUN
ajbmeb-3043	73	12	»	»	PUNCT
ajbmeb-3043	73	13	source	source	NOUN
ajbmeb-3043	73	14	:	:	PUNCT
ajbmeb-3043	73	15	the	the	DET
ajbmeb-3043	73	16	american	american	PROPN
ajbmeb-3043	73	17	economic	economic	PROPN
ajbmeb-3043	73	18	review	review	PROPN
ajbmeb-3043	73	19	,	,	PUNCT
ajbmeb-3043	73	20	vol	vol	NOUN
ajbmeb-3043	73	21	.	.	PROPN
ajbmeb-3043	73	22	23	23	NUM
ajbmeb-3043	73	23	,	,	PUNCT
ajbmeb-3043	73	24	no	no	INTJ
ajbmeb-3043	73	25	.	.	NOUN
ajbmeb-3043	73	26	2	2	NUM
ajbmeb-3043	73	27	(	(	PUNCT
ajbmeb-3043	73	28	jun	jun	PROPN
ajbmeb-3043	73	29	.	.	PROPN
ajbmeb-3043	73	30	,	,	PUNCT
ajbmeb-3043	73	31	1933	1933	NUM
ajbmeb-3043	73	32	)	)	PUNCT
ajbmeb-3043	73	33	,	,	PUNCT
ajbmeb-3043	74	1	pp	pp	ADP
ajbmeb-3043	74	2	.	.	PUNCT
ajbmeb-3043	75	1	234	234	NUM
ajbmeb-3043	75	2	-	-	SYM
ajbmeb-3043	75	3	244	244	NUM
ajbmeb-3043	75	4	.	.	PUNCT
ajbmeb-3043	76	1	stable	stable	ADJ
ajbmeb-3043	76	2	url	url	PROPN
ajbmeb-3043	76	3	:	:	PUNCT
ajbmeb-3043	76	4	http://www.jstor.org/stable/253	http://www.jstor.org/stable/253	NUM
ajbmeb-3043	76	5	2.евстигнеев	2.евстигнеев	NUM
ajbmeb-3043	76	6	е.н	е.н	PROPN
ajbmeb-3043	76	7	.	.	PROPN
ajbmeb-3043	77	1	налоги	налоги	PROPN
ajbmeb-3043	77	2	и	и	PROPN
ajbmeb-3043	77	3	налогообложение	налогообложение	NOUN
ajbmeb-3043	77	4	:	:	PUNCT
ajbmeb-3043	77	5	учеб	учеб	PROPN
ajbmeb-3043	77	6	.	.	PUNCT
ajbmeb-3043	78	1	пособие	пособие	PROPN
ajbmeb-3043	78	2	.	.	PUNCT
ajbmeb-3043	79	1	м	м	X
ajbmeb-3043	79	2	.	.	PUNCT
ajbmeb-3043	79	3	:	:	PUNCT
ajbmeb-3043	80	1	инфра	инфра	PROPN
ajbmeb-3043	80	2	-	-	PROPN
ajbmeb-3043	80	3	м	м	PROPN
ajbmeb-3043	80	4	,	,	PUNCT
ajbmeb-3043	80	5	2001	2001	NUM
ajbmeb-3043	80	6	.	.	PUNCT
ajbmeb-3043	81	1	с	с	PROPN
ajbmeb-3043	81	2	.	.	PROPN
ajbmeb-3043	82	1	214	214	NUM
ajbmeb-3043	82	2	.	.	PUNCT
ajbmeb-3043	83	1	3	3	X
ajbmeb-3043	83	2	.	.	X
ajbmeb-3043	83	3	горский	горский	PROPN
ajbmeb-3043	83	4	и.в	и.в	PROPN
ajbmeb-3043	83	5	.	.	PROPN
ajbmeb-3043	83	6	налоги	налоги	PROPN
ajbmeb-3043	83	7	в	в	PROPN
ajbmeb-3043	83	8	рыночной	рыночной	PROPN
ajbmeb-3043	83	9	экономике	экономике	PROPN
ajbmeb-3043	83	10	.	.	PUNCT
ajbmeb-3043	84	1	м	м	X
ajbmeb-3043	84	2	.	.	PUNCT
ajbmeb-3043	84	3	:	:	PUNCT
ajbmeb-3043	85	1	анкил	анкил	ADJ
ajbmeb-3043	85	2	,	,	PUNCT
ajbmeb-3043	85	3	1992	1992	NUM
ajbmeb-3043	85	4	.	.	PUNCT
ajbmeb-3043	86	1	с	с	PROPN
ajbmeb-3043	86	2	.	.	PROPN
ajbmeb-3043	87	1	52	52	NUM
ajbmeb-3043	87	2	4	4	NUM
ajbmeb-3043	87	3	.	.	PUNCT
ajbmeb-3043	87	4	ruziyev	ruziyev	PROPN
ajbmeb-3043	87	5	g.u	g.u	PROPN
ajbmeb-3043	87	6	.	.	PROPN
ajbmeb-3043	87	7	issues	issue	NOUN
ajbmeb-3043	87	8	of	of	ADP
ajbmeb-3043	87	9	improving	improve	VERB
ajbmeb-3043	87	10	the	the	DET
ajbmeb-3043	87	11	system	system	NOUN
ajbmeb-3043	87	12	of	of	ADP
ajbmeb-3043	87	13	taxing	tax	VERB
ajbmeb-3043	87	14	income	income	NOUN
ajbmeb-3043	87	15	of	of	ADP
ajbmeb-3043	87	16	individuals	individual	NOUN
ajbmeb-3043	87	17	in	in	ADP
ajbmeb-3043	87	18	the	the	DET
ajbmeb-3043	87	19	republic	republic	NOUN
ajbmeb-3043	87	20	of	of	ADP
ajbmeb-3043	87	21	uzbekistan	uzbekistan	PROPN
ajbmeb-3043	87	22	.	.	PUNCT
ajbmeb-3043	88	1	international	international	ADJ
ajbmeb-3043	88	2	journal	journal	PROPN
ajbmeb-3043	88	3	of	of	ADP
ajbmeb-3043	88	4	research	research	NOUN
ajbmeb-3043	88	5	in	in	ADP
ajbmeb-3043	88	6	social	social	ADJ
ajbmeb-3043	88	7	sciences	science	NOUN
ajbmeb-3043	88	8	номли	номли	PROPN
ajbmeb-3043	88	9	электрон	электрон	ADJ
ajbmeb-3043	88	10	журналида	журналида	NOUN
ajbmeb-3043	88	11	(	(	PUNCT
ajbmeb-3043	88	12	vol	vol	NOUN
ajbmeb-3043	88	13	.	.	NOUN
ajbmeb-3043	88	14	13	13	NUM
ajbmeb-3043	88	15	issue	issue	NOUN
ajbmeb-3043	88	16	02	02	NUM
ajbmeb-3043	88	17	,	,	PUNCT
ajbmeb-3043	88	18	february	february	NOUN
ajbmeb-3043	88	19	2023	2023	NUM
ajbmeb-3043	88	20	,	,	PUNCT
ajbmeb-3043	88	21	issn	issn	PROPN
ajbmeb-3043	88	22	:	:	PUNCT
ajbmeb-3043	88	23	2249	2249	NUM
ajbmeb-3043	88	24	-	-	SYM
ajbmeb-3043	88	25	2496	2496	NUM
ajbmeb-3043	88	26	impact	impact	NOUN
ajbmeb-3043	88	27	factor	factor	NOUN
ajbmeb-3043	88	28	:	:	PUNCT
ajbmeb-3043	88	29	7.081	7.081	NUM
ajbmeb-3043	88	30	)	)	PUNCT
ajbmeb-3043	88	31	5.https://visasam.ru/emigration/vybor/nalogi-v-mire.html	5.https://visasam.ru/emigration/vybor/nalogi-v-mire.html	NUM
ajbmeb-3043	88	32	6.https://stat.uz/uz/matbuot-markazi/qo-mita-yangiliklar/59855-minimal-iste-mol-xarajatlari-qiymatito-g-risida-3	6.https://stat.uz/uz/matbuot-markazi/qo-mita-yangiliklar/59855-minimal-iste-mol-xarajatlari-qiymatito-g-risida-3	NOUN
ajbmeb-3043	88	33	.	.	PUNCT
ajbmeb-3043	89	1	http://www.jstor.org/stable/253	http://www.jstor.org/stable/253	NUM