id	sid	tid	token	lemma	pos
ajbmeb-763	1	1	american	american	PROPN
ajbmeb-763	1	2	journal	journal	PROPN
ajbmeb-763	1	3	of	of	ADP
ajbmeb-763	1	4	business	business	NOUN
ajbmeb-763	1	5	management	management	NOUN
ajbmeb-763	1	6	,	,	PUNCT
ajbmeb-763	1	7	economics	economic	NOUN
ajbmeb-763	1	8	and	and	CCONJ
ajbmeb-763	1	9	banking	banking	NOUN
ajbmeb-763	1	10	issn	issn	PROPN
ajbmeb-763	1	11	(	(	PUNCT
ajbmeb-763	1	12	e	e	NOUN
ajbmeb-763	1	13	):	):	PUNCT
ajbmeb-763	1	14	2832	2832	NUM
ajbmeb-763	1	15	-	-	SYM
ajbmeb-763	1	16	8078	8078	NUM
ajbmeb-763	1	17	volume	volume	NOUN
ajbmeb-763	1	18	11	11	NUM
ajbmeb-763	1	19	,	,	PUNCT
ajbmeb-763	1	20	|	|	ADV
ajbmeb-763	1	21	april	april	PROPN
ajbmeb-763	1	22	,	,	PUNCT
ajbmeb-763	1	23	2023	2023	NUM
ajbmeb-763	1	24	p	p	NOUN
ajbmeb-763	1	25	a	a	DET
ajbmeb-763	1	26	g	g	NOUN
ajbmeb-763	1	27	e	e	NOUN
ajbmeb-763	1	28	|	|	NOUN
ajbmeb-763	1	29	167	167	NUM
ajbmeb-763	1	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-763	1	31	improving	improve	VERB
ajbmeb-763	1	32	the	the	DET
ajbmeb-763	1	33	methodology	methodology	NOUN
ajbmeb-763	1	34	for	for	ADP
ajbmeb-763	1	35	assessing	assess	VERB
ajbmeb-763	1	36	the	the	DET
ajbmeb-763	1	37	level	level	NOUN
ajbmeb-763	1	38	of	of	ADP
ajbmeb-763	1	39	tax	tax	NOUN
ajbmeb-763	1	40	collection	collection	NOUN
ajbmeb-763	1	41	berdiyeva	berdiyeva	PROPN
ajbmeb-763	2	1	uguloy	uguloy	PROPN
ajbmeb-763	2	2	abdurakhmanovna	abdurakhmanovna	PROPN
ajbmeb-763	2	3	phd	phd	PROPN
ajbmeb-763	2	4	,	,	PUNCT
ajbmeb-763	2	5	associate	associate	ADJ
ajbmeb-763	2	6	professor	professor	NOUN
ajbmeb-763	2	7	of	of	ADP
ajbmeb-763	2	8	the	the	DET
ajbmeb-763	2	9	department	department	NOUN
ajbmeb-763	2	10	of	of	ADP
ajbmeb-763	2	11	“	"	PUNCT
ajbmeb-763	2	12	taxes	taxis	NOUN
ajbmeb-763	2	13	and	and	CCONJ
ajbmeb-763	2	14	taxation	taxation	NOUN
ajbmeb-763	2	15	”	"	PUNCT
ajbmeb-763	2	16	,	,	PUNCT
ajbmeb-763	2	17	tashkent	tashkent	PROPN
ajbmeb-763	2	18	institute	institute	PROPN
ajbmeb-763	2	19	of	of	ADP
ajbmeb-763	2	20	finance	finance	PROPN
ajbmeb-763	2	21	,	,	PUNCT
ajbmeb-763	2	22	tashkent	tashkent	PROPN
ajbmeb-763	2	23	city	city	PROPN
ajbmeb-763	2	24	,	,	PUNCT
ajbmeb-763	2	25	uzbekistan	uzbekistan	PROPN
ajbmeb-763	2	26	e	e	PROPN
ajbmeb-763	2	27	-	-	NOUN
ajbmeb-763	2	28	mail	mail	NOUN
ajbmeb-763	2	29	:	:	PUNCT
ajbmeb-763	2	30	ugiloy555@gmail.com	ugiloy555@gmail.com	X
ajbmeb-763	3	1	a	a	DET
ajbmeb-763	3	2	b	b	PROPN
ajbmeb-763	3	3	s	s	ADP
ajbmeb-763	3	4	t	t	PROPN
ajbmeb-763	3	5	r	r	NOUN
ajbmeb-763	3	6	a	a	DET
ajbmeb-763	3	7	c	c	NOUN
ajbmeb-763	3	8	t	t	NOUN
ajbmeb-763	3	9	k	k	X
ajbmeb-763	3	10	e	e	PROPN
ajbmeb-763	3	11	y	y	PROPN
ajbmeb-763	3	12	w	w	NOUN
ajbmeb-763	3	13	o	o	NOUN
ajbmeb-763	3	14	r	r	NOUN
ajbmeb-763	3	15	d	d	X
ajbmeb-763	3	16	s	s	NOUN
ajbmeb-763	3	17	in	in	ADP
ajbmeb-763	3	18	this	this	DET
ajbmeb-763	3	19	article	article	NOUN
ajbmeb-763	3	20	,	,	PUNCT
ajbmeb-763	3	21	the	the	DET
ajbmeb-763	3	22	democratization	democratization	NOUN
ajbmeb-763	3	23	and	and	CCONJ
ajbmeb-763	3	24	renewal	renewal	NOUN
ajbmeb-763	3	25	of	of	ADP
ajbmeb-763	3	26	the	the	DET
ajbmeb-763	3	27	society	society	NOUN
ajbmeb-763	3	28	in	in	ADP
ajbmeb-763	3	29	uzbekistan	uzbekistan	PROPN
ajbmeb-763	3	30	,	,	PUNCT
ajbmeb-763	3	31	the	the	DET
ajbmeb-763	3	32	modernization	modernization	NOUN
ajbmeb-763	3	33	and	and	CCONJ
ajbmeb-763	3	34	reform	reform	NOUN
ajbmeb-763	3	35	of	of	ADP
ajbmeb-763	3	36	the	the	DET
ajbmeb-763	3	37	country	country	NOUN
ajbmeb-763	3	38	’s	’s	PART
ajbmeb-763	3	39	economy	economy	NOUN
ajbmeb-763	3	40	fundamentally	fundamentally	ADV
ajbmeb-763	3	41	reorganize	reorganize	VERB
ajbmeb-763	3	42	the	the	DET
ajbmeb-763	3	43	activities	activity	NOUN
ajbmeb-763	3	44	of	of	ADP
ajbmeb-763	3	45	various	various	ADJ
ajbmeb-763	3	46	sectors	sector	NOUN
ajbmeb-763	3	47	in	in	ADP
ajbmeb-763	3	48	a	a	DET
ajbmeb-763	3	49	comprehensive	comprehensive	ADJ
ajbmeb-763	3	50	way	way	NOUN
ajbmeb-763	3	51	,	,	PUNCT
ajbmeb-763	3	52	the	the	DET
ajbmeb-763	3	53	sectors	sector	NOUN
ajbmeb-763	3	54	,	,	PUNCT
ajbmeb-763	3	55	having	having	AUX
ajbmeb-763	3	56	acquired	acquire	VERB
ajbmeb-763	3	57	their	their	PRON
ajbmeb-763	3	58	own	own	ADJ
ajbmeb-763	3	59	characteristics	characteristic	NOUN
ajbmeb-763	3	60	,	,	PUNCT
ajbmeb-763	3	61	form	form	VERB
ajbmeb-763	3	62	an	an	DET
ajbmeb-763	3	63	integrated	integrate	VERB
ajbmeb-763	3	64	system	system	NOUN
ajbmeb-763	3	65	in	in	ADP
ajbmeb-763	3	66	interdependence	interdependence	NOUN
ajbmeb-763	3	67	,	,	PUNCT
ajbmeb-763	3	68	therefore	therefore	ADV
ajbmeb-763	3	69	,	,	PUNCT
ajbmeb-763	3	70	the	the	DET
ajbmeb-763	3	71	reforms	reform	NOUN
ajbmeb-763	3	72	implemented	implement	VERB
ajbmeb-763	3	73	in	in	ADP
ajbmeb-763	3	74	the	the	DET
ajbmeb-763	3	75	tax	tax	NOUN
ajbmeb-763	3	76	system	system	NOUN
ajbmeb-763	3	77	of	of	ADP
ajbmeb-763	3	78	uzbekistan	uzbekistan	PROPN
ajbmeb-763	3	79	are	be	AUX
ajbmeb-763	3	80	a	a	DET
ajbmeb-763	3	81	socially	socially	ADV
ajbmeb-763	3	82	oriented	orient	VERB
ajbmeb-763	3	83	market	market	NOUN
ajbmeb-763	3	84	.	.	PUNCT
ajbmeb-763	4	1	it	it	PRON
ajbmeb-763	4	2	is	be	AUX
ajbmeb-763	4	3	reflected	reflect	VERB
ajbmeb-763	4	4	that	that	SCONJ
ajbmeb-763	4	5	it	it	PRON
ajbmeb-763	4	6	should	should	AUX
ajbmeb-763	4	7	be	be	AUX
ajbmeb-763	4	8	aimed	aim	VERB
ajbmeb-763	4	9	at	at	ADP
ajbmeb-763	4	10	decision	decision	NOUN
ajbmeb-763	4	11	-	-	PUNCT
ajbmeb-763	4	12	making	making	NOUN
ajbmeb-763	4	13	of	of	ADP
ajbmeb-763	4	14	the	the	DET
ajbmeb-763	4	15	economy	economy	NOUN
ajbmeb-763	4	16	and	and	CCONJ
ajbmeb-763	4	17	should	should	AUX
ajbmeb-763	4	18	provide	provide	VERB
ajbmeb-763	4	19	economic	economic	ADJ
ajbmeb-763	4	20	stability	stability	NOUN
ajbmeb-763	4	21	,	,	PUNCT
ajbmeb-763	4	22	free	free	ADJ
ajbmeb-763	4	23	conditions	condition	NOUN
ajbmeb-763	4	24	based	base	VERB
ajbmeb-763	4	25	on	on	ADP
ajbmeb-763	4	26	democratic	democratic	ADJ
ajbmeb-763	4	27	principles	principle	NOUN
ajbmeb-763	4	28	for	for	ADP
ajbmeb-763	4	29	the	the	DET
ajbmeb-763	4	30	activities	activity	NOUN
ajbmeb-763	4	31	of	of	ADP
ajbmeb-763	4	32	citizens	citizen	NOUN
ajbmeb-763	4	33	and	and	CCONJ
ajbmeb-763	4	34	economic	economic	ADJ
ajbmeb-763	4	35	subjects	subject	NOUN
ajbmeb-763	4	36	.	.	PUNCT
ajbmeb-763	5	1	tax	tax	NOUN
ajbmeb-763	5	2	burden	burden	NOUN
ajbmeb-763	5	3	,	,	PUNCT
ajbmeb-763	5	4	tax	tax	NOUN
ajbmeb-763	5	5	system	system	NOUN
ajbmeb-763	5	6	,	,	PUNCT
ajbmeb-763	5	7	tax	tax	NOUN
ajbmeb-763	5	8	policy	policy	NOUN
ajbmeb-763	5	9	,	,	PUNCT
ajbmeb-763	5	10	local	local	ADJ
ajbmeb-763	5	11	taxes	taxis	NOUN
ajbmeb-763	5	12	,	,	PUNCT
ajbmeb-763	5	13	property	property	NOUN
ajbmeb-763	5	14	tax	tax	NOUN
ajbmeb-763	5	15	,	,	PUNCT
ajbmeb-763	5	16	land	land	NOUN
ajbmeb-763	5	17	tax	tax	NOUN
ajbmeb-763	5	18	,	,	PUNCT
ajbmeb-763	5	19	state	state	NOUN
ajbmeb-763	5	20	budget	budget	NOUN
ajbmeb-763	5	21	,	,	PUNCT
ajbmeb-763	5	22	local	local	ADJ
ajbmeb-763	5	23	budget	budget	NOUN
ajbmeb-763	5	24	,	,	PUNCT
ajbmeb-763	5	25	tax	tax	NOUN
ajbmeb-763	5	26	trend	trend	NOUN
ajbmeb-763	5	27	,	,	PUNCT
ajbmeb-763	5	28	tax	tax	NOUN
ajbmeb-763	5	29	progression	progression	NOUN
ajbmeb-763	5	30	.	.	PUNCT
ajbmeb-763	6	1	introduction	introduction	NOUN
ajbmeb-763	6	2	democratization	democratization	NOUN
ajbmeb-763	6	3	and	and	CCONJ
ajbmeb-763	6	4	renewal	renewal	NOUN
ajbmeb-763	6	5	of	of	ADP
ajbmeb-763	6	6	society	society	NOUN
ajbmeb-763	6	7	in	in	ADP
ajbmeb-763	6	8	uzbekistan	uzbekistan	PROPN
ajbmeb-763	6	9	,	,	PUNCT
ajbmeb-763	6	10	modernization	modernization	NOUN
ajbmeb-763	6	11	and	and	CCONJ
ajbmeb-763	6	12	reform	reform	NOUN
ajbmeb-763	6	13	of	of	ADP
ajbmeb-763	6	14	the	the	DET
ajbmeb-763	6	15	country	country	NOUN
ajbmeb-763	6	16	's	's	PART
ajbmeb-763	6	17	economy	economy	NOUN
ajbmeb-763	6	18	require	require	VERB
ajbmeb-763	6	19	a	a	DET
ajbmeb-763	6	20	comprehensive	comprehensive	ADJ
ajbmeb-763	6	21	reorganization	reorganization	NOUN
ajbmeb-763	6	22	of	of	ADP
ajbmeb-763	6	23	the	the	DET
ajbmeb-763	6	24	activities	activity	NOUN
ajbmeb-763	6	25	of	of	ADP
ajbmeb-763	6	26	various	various	ADJ
ajbmeb-763	6	27	sectors	sector	NOUN
ajbmeb-763	6	28	.	.	PUNCT
ajbmeb-763	7	1	because	because	SCONJ
ajbmeb-763	7	2	the	the	DET
ajbmeb-763	7	3	fields	field	NOUN
ajbmeb-763	7	4	,	,	PUNCT
ajbmeb-763	7	5	having	having	AUX
ajbmeb-763	7	6	acquired	acquire	VERB
ajbmeb-763	7	7	their	their	PRON
ajbmeb-763	7	8	own	own	ADJ
ajbmeb-763	7	9	characteristics	characteristic	NOUN
ajbmeb-763	7	10	,	,	PUNCT
ajbmeb-763	7	11	form	form	VERB
ajbmeb-763	7	12	an	an	DET
ajbmeb-763	7	13	integrated	integrate	VERB
ajbmeb-763	7	14	system	system	NOUN
ajbmeb-763	7	15	in	in	ADP
ajbmeb-763	7	16	interdependence	interdependence	NOUN
ajbmeb-763	7	17	.	.	PUNCT
ajbmeb-763	8	1	the	the	DET
ajbmeb-763	8	2	reforms	reform	NOUN
ajbmeb-763	8	3	implemented	implement	VERB
ajbmeb-763	8	4	in	in	ADP
ajbmeb-763	8	5	uzbekistan	uzbekistan	PROPN
ajbmeb-763	8	6	are	be	AUX
ajbmeb-763	8	7	aimed	aim	VERB
ajbmeb-763	8	8	at	at	ADP
ajbmeb-763	8	9	establishing	establish	VERB
ajbmeb-763	8	10	a	a	DET
ajbmeb-763	8	11	socially	socially	ADV
ajbmeb-763	8	12	oriented	orient	VERB
ajbmeb-763	8	13	market	market	NOUN
ajbmeb-763	8	14	economy	economy	NOUN
ajbmeb-763	8	15	and	and	CCONJ
ajbmeb-763	8	16	should	should	AUX
ajbmeb-763	8	17	provide	provide	VERB
ajbmeb-763	8	18	economic	economic	ADJ
ajbmeb-763	8	19	stability	stability	NOUN
ajbmeb-763	8	20	and	and	CCONJ
ajbmeb-763	8	21	free	free	ADJ
ajbmeb-763	8	22	conditions	condition	NOUN
ajbmeb-763	8	23	based	base	VERB
ajbmeb-763	8	24	on	on	ADP
ajbmeb-763	8	25	democratic	democratic	ADJ
ajbmeb-763	8	26	principles	principle	NOUN
ajbmeb-763	8	27	for	for	ADP
ajbmeb-763	8	28	the	the	DET
ajbmeb-763	8	29	activities	activity	NOUN
ajbmeb-763	8	30	of	of	ADP
ajbmeb-763	8	31	citizens	citizen	NOUN
ajbmeb-763	8	32	and	and	CCONJ
ajbmeb-763	8	33	economic	economic	ADJ
ajbmeb-763	8	34	entities	entity	NOUN
ajbmeb-763	8	35	.	.	PUNCT
ajbmeb-763	9	1	in	in	ADP
ajbmeb-763	9	2	particular	particular	ADJ
ajbmeb-763	9	3	,	,	PUNCT
ajbmeb-763	9	4	deepening	deepen	VERB
ajbmeb-763	9	5	of	of	ADP
ajbmeb-763	9	6	economic	economic	ADJ
ajbmeb-763	9	7	reforms	reform	NOUN
ajbmeb-763	9	8	is	be	AUX
ajbmeb-763	9	9	a	a	DET
ajbmeb-763	9	10	process	process	NOUN
ajbmeb-763	9	11	that	that	PRON
ajbmeb-763	9	12	goes	go	VERB
ajbmeb-763	9	13	hand	hand	NOUN
ajbmeb-763	9	14	-	-	PUNCT
ajbmeb-763	9	15	in	in	ADP
ajbmeb-763	9	16	-	-	PUNCT
ajbmeb-763	9	17	hand	hand	NOUN
ajbmeb-763	9	18	with	with	ADP
ajbmeb-763	9	19	the	the	DET
ajbmeb-763	9	20	strengthening	strengthening	NOUN
ajbmeb-763	9	21	of	of	ADP
ajbmeb-763	9	22	the	the	DET
ajbmeb-763	9	23	foundations	foundation	NOUN
ajbmeb-763	9	24	of	of	ADP
ajbmeb-763	9	25	the	the	DET
ajbmeb-763	9	26	multi	multi	ADJ
ajbmeb-763	9	27	-	-	ADJ
ajbmeb-763	9	28	system	system	ADJ
ajbmeb-763	9	29	economy	economy	NOUN
ajbmeb-763	9	30	,	,	PUNCT
ajbmeb-763	9	31	the	the	DET
ajbmeb-763	9	32	development	development	NOUN
ajbmeb-763	9	33	of	of	ADP
ajbmeb-763	9	34	the	the	DET
ajbmeb-763	9	35	private	private	ADJ
ajbmeb-763	9	36	sector	sector	NOUN
ajbmeb-763	9	37	,	,	PUNCT
ajbmeb-763	9	38	and	and	CCONJ
ajbmeb-763	9	39	the	the	DET
ajbmeb-763	9	40	implementation	implementation	NOUN
ajbmeb-763	9	41	of	of	ADP
ajbmeb-763	9	42	an	an	DET
ajbmeb-763	9	43	effective	effective	ADJ
ajbmeb-763	9	44	tax	tax	NOUN
ajbmeb-763	9	45	system	system	NOUN
ajbmeb-763	9	46	that	that	PRON
ajbmeb-763	9	47	provides	provide	VERB
ajbmeb-763	9	48	state	state	NOUN
ajbmeb-763	9	49	revenues	revenue	NOUN
ajbmeb-763	9	50	.	.	PUNCT
ajbmeb-763	10	1	ensuring	ensure	VERB
ajbmeb-763	10	2	the	the	DET
ajbmeb-763	10	3	efficiency	efficiency	NOUN
ajbmeb-763	10	4	of	of	ADP
ajbmeb-763	10	5	the	the	DET
ajbmeb-763	10	6	tax	tax	NOUN
ajbmeb-763	10	7	system	system	NOUN
ajbmeb-763	10	8	is	be	AUX
ajbmeb-763	10	9	of	of	ADP
ajbmeb-763	10	10	particular	particular	ADJ
ajbmeb-763	10	11	importance	importance	NOUN
ajbmeb-763	10	12	.	.	PUNCT
ajbmeb-763	11	1	revenues	revenue	NOUN
ajbmeb-763	11	2	and	and	CCONJ
ajbmeb-763	11	3	expenditures	expenditure	NOUN
ajbmeb-763	11	4	of	of	ADP
ajbmeb-763	11	5	the	the	DET
ajbmeb-763	11	6	state	state	NOUN
ajbmeb-763	11	7	budget	budget	NOUN
ajbmeb-763	11	8	from	from	ADP
ajbmeb-763	11	9	year	year	NOUN
ajbmeb-763	11	10	to	to	ADP
ajbmeb-763	11	11	year	year	NOUN
ajbmeb-763	11	12	in	in	ADP
ajbmeb-763	11	13	our	our	PRON
ajbmeb-763	11	14	country	country	NOUN
ajbmeb-763	11	15	application	application	NOUN
ajbmeb-763	11	16	of	of	ADP
ajbmeb-763	11	17	effective	effective	ADJ
ajbmeb-763	11	18	mechanisms	mechanism	NOUN
ajbmeb-763	11	19	in	in	ADP
ajbmeb-763	11	20	the	the	DET
ajbmeb-763	11	21	formation	formation	NOUN
ajbmeb-763	11	22	of	of	ADP
ajbmeb-763	11	23	the	the	DET
ajbmeb-763	11	24	state	state	NOUN
ajbmeb-763	11	25	budget	budget	NOUN
ajbmeb-763	11	26	tax	tax	NOUN
ajbmeb-763	11	27	reforms	reform	NOUN
ajbmeb-763	11	28	to	to	PART
ajbmeb-763	11	29	increase	increase	VERB
ajbmeb-763	11	30	incomes	income	NOUN
ajbmeb-763	11	31	and	and	CCONJ
ajbmeb-763	11	32	use	use	VERB
ajbmeb-763	11	33	them	they	PRON
ajbmeb-763	11	34	wisely	wisely	ADV
ajbmeb-763	11	35	is	be	AUX
ajbmeb-763	11	36	being	be	AUX
ajbmeb-763	11	37	done	do	VERB
ajbmeb-763	11	38	.	.	PUNCT
ajbmeb-763	12	1	president	president	PROPN
ajbmeb-763	12	2	sh.mirziyoyev	sh.mirziyoyev	PROPN
ajbmeb-763	12	3	said	say	VERB
ajbmeb-763	12	4	“	"	PUNCT
ajbmeb-763	12	5	...	...	PUNCT
ajbmeb-763	12	6	a	a	DET
ajbmeb-763	12	7	new	new	ADJ
ajbmeb-763	12	8	tax	tax	NOUN
ajbmeb-763	12	9	the	the	DET
ajbmeb-763	12	10	main	main	ADJ
ajbmeb-763	12	11	idea	idea	NOUN
ajbmeb-763	12	12	of	of	ADP
ajbmeb-763	12	13	the	the	DET
ajbmeb-763	12	14	concept	concept	NOUN
ajbmeb-763	12	15	is	be	AUX
ajbmeb-763	12	16	to	to	PART
ajbmeb-763	12	17	reduce	reduce	VERB
ajbmeb-763	12	18	the	the	DET
ajbmeb-763	12	19	tax	tax	NOUN
ajbmeb-763	12	20	burden	burden	NOUN
ajbmeb-763	12	21	,	,	PUNCT
ajbmeb-763	12	22	simple	simple	ADJ
ajbmeb-763	12	23	and	and	CCONJ
ajbmeb-763	12	24	sustainable	sustainable	ADJ
ajbmeb-763	12	25	the	the	DET
ajbmeb-763	12	26	tax	tax	NOUN
ajbmeb-763	12	27	system	system	NOUN
ajbmeb-763	12	28	.	.	PUNCT
ajbmeb-763	13	1	this	this	PRON
ajbmeb-763	13	2	is	be	AUX
ajbmeb-763	13	3	our	our	PRON
ajbmeb-763	13	4	economy	economy	NOUN
ajbmeb-763	13	5	increase	increase	VERB
ajbmeb-763	13	6	competitiveness	competitiveness	NOUN
ajbmeb-763	13	7	,	,	PUNCT
ajbmeb-763	13	8	allround	allround	ADJ
ajbmeb-763	13	9	convenience	convenience	NOUN
ajbmeb-763	13	10	for	for	ADP
ajbmeb-763	13	11	entrepreneurs	entrepreneur	NOUN
ajbmeb-763	13	12	and	and	CCONJ
ajbmeb-763	13	13	investors	investor	NOUN
ajbmeb-763	13	14	creating	create	VERB
ajbmeb-763	13	15	an	an	DET
ajbmeb-763	13	16	environment	environment	NOUN
ajbmeb-763	13	17	that	that	PRON
ajbmeb-763	13	18	can	can	AUX
ajbmeb-763	13	19	be	be	AUX
ajbmeb-763	13	20	achieved	achieve	VERB
ajbmeb-763	13	21	”	"	PUNCT
ajbmeb-763	13	22	[	[	X
ajbmeb-763	13	23	1	1	NUM
ajbmeb-763	13	24	]	]	PUNCT
ajbmeb-763	13	25	.	.	PUNCT
ajbmeb-763	14	1	for	for	ADP
ajbmeb-763	14	2	these	these	DET
ajbmeb-763	14	3	purposes	purpose	NOUN
ajbmeb-763	14	4	it	it	PRON
ajbmeb-763	14	5	should	should	AUX
ajbmeb-763	14	6	be	be	AUX
ajbmeb-763	14	7	noted	note	VERB
ajbmeb-763	14	8	that	that	SCONJ
ajbmeb-763	14	9	local	local	ADJ
ajbmeb-763	14	10	taxes	taxis	NOUN
ajbmeb-763	14	11	also	also	ADV
ajbmeb-763	14	12	play	play	VERB
ajbmeb-763	14	13	a	a	DET
ajbmeb-763	14	14	role	role	NOUN
ajbmeb-763	14	15	in	in	ADP
ajbmeb-763	14	16	achieving	achieve	VERB
ajbmeb-763	14	17	this	this	PRON
ajbmeb-763	14	18	.	.	PUNCT
ajbmeb-763	15	1	today	today	NOUN
ajbmeb-763	15	2	,	,	PUNCT
ajbmeb-763	15	3	the	the	DET
ajbmeb-763	15	4	instability	instability	NOUN
ajbmeb-763	15	5	of	of	ADP
ajbmeb-763	15	6	tax	tax	NOUN
ajbmeb-763	15	7	legislation	legislation	NOUN
ajbmeb-763	15	8	,	,	PUNCT
ajbmeb-763	15	9	its	its	PRON
ajbmeb-763	15	10	excessive	excessive	ADJ
ajbmeb-763	15	11	instructions	instruction	NOUN
ajbmeb-763	15	12	,	,	PUNCT
ajbmeb-763	15	13	orders	order	NOUN
ajbmeb-763	15	14	and	and	CCONJ
ajbmeb-763	15	15	other	other	ADJ
ajbmeb-763	15	16	normative	normative	ADJ
ajbmeb-763	15	17	documents	document	NOUN
ajbmeb-763	15	18	have	have	VERB
ajbmeb-763	15	19	a	a	DET
ajbmeb-763	15	20	negative	negative	ADJ
ajbmeb-763	15	21	impact	impact	NOUN
ajbmeb-763	15	22	on	on	ADP
ajbmeb-763	15	23	the	the	DET
ajbmeb-763	15	24	effective	effective	ADJ
ajbmeb-763	15	25	functioning	functioning	NOUN
ajbmeb-763	15	26	of	of	ADP
ajbmeb-763	15	27	this	this	DET
ajbmeb-763	15	28	system	system	NOUN
ajbmeb-763	15	29	.	.	PUNCT
ajbmeb-763	16	1	it	it	PRON
ajbmeb-763	16	2	is	be	AUX
ajbmeb-763	16	3	also	also	ADV
ajbmeb-763	16	4	a	a	DET
ajbmeb-763	16	5	requirement	requirement	ADJ
ajbmeb-763	16	6	american	american	ADJ
ajbmeb-763	16	7	journal	journal	PROPN
ajbmeb-763	16	8	of	of	ADP
ajbmeb-763	16	9	business	business	NOUN
ajbmeb-763	16	10	management	management	NOUN
ajbmeb-763	16	11	,	,	PUNCT
ajbmeb-763	16	12	economics	economic	NOUN
ajbmeb-763	16	13	and	and	CCONJ
ajbmeb-763	16	14	banking	banking	NOUN
ajbmeb-763	16	15	volume	volume	NOUN
ajbmeb-763	16	16	11	11	NUM
ajbmeb-763	16	17	april	april	PROPN
ajbmeb-763	16	18	,	,	PUNCT
ajbmeb-763	16	19	2023	2023	NUM
ajbmeb-763	16	20	p	p	NOUN
ajbmeb-763	16	21	a	a	DET
ajbmeb-763	16	22	g	g	NOUN
ajbmeb-763	16	23	e	e	NOUN
ajbmeb-763	16	24	|	|	ADV
ajbmeb-763	16	25	168	168	NUM
ajbmeb-763	16	26	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-763	16	27	of	of	ADP
ajbmeb-763	16	28	today	today	NOUN
ajbmeb-763	16	29	to	to	PART
ajbmeb-763	16	30	improve	improve	VERB
ajbmeb-763	16	31	the	the	DET
ajbmeb-763	16	32	tax	tax	NOUN
ajbmeb-763	16	33	legislation	legislation	NOUN
ajbmeb-763	16	34	and	and	CCONJ
ajbmeb-763	16	35	prepare	prepare	VERB
ajbmeb-763	16	36	and	and	CCONJ
ajbmeb-763	16	37	implement	implement	VERB
ajbmeb-763	16	38	a	a	DET
ajbmeb-763	16	39	single	single	ADJ
ajbmeb-763	16	40	document	document	NOUN
ajbmeb-763	16	41	in	in	ADP
ajbmeb-763	16	42	this	this	DET
ajbmeb-763	16	43	area	area	NOUN
ajbmeb-763	16	44	.	.	PUNCT
ajbmeb-763	17	1	important	important	ADJ
ajbmeb-763	17	2	and	and	CCONJ
ajbmeb-763	17	3	effective	effective	ADJ
ajbmeb-763	17	4	work	work	NOUN
ajbmeb-763	17	5	is	be	AUX
ajbmeb-763	17	6	being	be	AUX
ajbmeb-763	17	7	done	do	VERB
ajbmeb-763	17	8	by	by	ADP
ajbmeb-763	17	9	our	our	PRON
ajbmeb-763	17	10	state	state	NOUN
ajbmeb-763	17	11	in	in	ADP
ajbmeb-763	17	12	this	this	DET
ajbmeb-763	17	13	regard	regard	NOUN
ajbmeb-763	17	14	.	.	PUNCT
ajbmeb-763	18	1	according	accord	VERB
ajbmeb-763	18	2	to	to	ADP
ajbmeb-763	18	3	the	the	DET
ajbmeb-763	18	4	purpose	purpose	NOUN
ajbmeb-763	18	5	of	of	ADP
ajbmeb-763	18	6	the	the	DET
ajbmeb-763	18	7	28th	28th	ADJ
ajbmeb-763	18	8	principle	principle	NOUN
ajbmeb-763	18	9	of	of	ADP
ajbmeb-763	18	10	the	the	DET
ajbmeb-763	18	11	decree	decree	NOUN
ajbmeb-763	18	12	of	of	ADP
ajbmeb-763	18	13	the	the	DET
ajbmeb-763	18	14	president	president	NOUN
ajbmeb-763	18	15	of	of	ADP
ajbmeb-763	18	16	the	the	DET
ajbmeb-763	18	17	republic	republic	NOUN
ajbmeb-763	18	18	of	of	ADP
ajbmeb-763	18	19	uzbekistan	uzbekistan	PROPN
ajbmeb-763	18	20	dated	date	VERB
ajbmeb-763	18	21	january	january	PROPN
ajbmeb-763	18	22	29	29	NUM
ajbmeb-763	18	23	,	,	PUNCT
ajbmeb-763	18	24	2022	2022	NUM
ajbmeb-763	18	25	no	no	INTJ
ajbmeb-763	18	26	.	.	PUNCT
ajbmeb-763	18	27	pf-60	pf-60	PUNCT
ajbmeb-763	18	28	“	"	PUNCT
ajbmeb-763	18	29	on	on	ADP
ajbmeb-763	18	30	the	the	DET
ajbmeb-763	18	31	new	new	ADJ
ajbmeb-763	18	32	uzbekistan	uzbekistan	PROPN
ajbmeb-763	18	33	development	development	NOUN
ajbmeb-763	18	34	strategy	strategy	NOUN
ajbmeb-763	18	35	for	for	ADP
ajbmeb-763	18	36	20222026	20222026	NUM
ajbmeb-763	18	37	”	"	PUNCT
ajbmeb-763	18	38	,	,	PUNCT
ajbmeb-763	18	39	tax	tax	NOUN
ajbmeb-763	18	40	burden	burden	NOUN
ajbmeb-763	18	41	on	on	ADP
ajbmeb-763	18	42	business	business	NOUN
ajbmeb-763	18	43	entities	entity	NOUN
ajbmeb-763	18	44	until	until	ADP
ajbmeb-763	18	45	2026	2026	NUM
ajbmeb-763	18	46	it	it	PRON
ajbmeb-763	18	47	is	be	AUX
ajbmeb-763	18	48	planned	plan	VERB
ajbmeb-763	18	49	to	to	PART
ajbmeb-763	18	50	reduce	reduce	VERB
ajbmeb-763	18	51	from	from	ADP
ajbmeb-763	18	52	27.5	27.5	NUM
ajbmeb-763	18	53	%	%	NOUN
ajbmeb-763	18	54	to	to	PART
ajbmeb-763	18	55	25	25	NUM
ajbmeb-763	18	56	%	%	NOUN
ajbmeb-763	18	57	of	of	ADP
ajbmeb-763	18	58	gdp	gdp	NOUN
ajbmeb-763	19	1	[	[	X
ajbmeb-763	19	2	2	2	NUM
ajbmeb-763	19	3	]	]	PUNCT
ajbmeb-763	19	4	.	.	PUNCT
ajbmeb-763	20	1	meeting	meet	VERB
ajbmeb-763	20	2	the	the	DET
ajbmeb-763	20	3	needs	need	NOUN
ajbmeb-763	20	4	of	of	ADP
ajbmeb-763	20	5	the	the	DET
ajbmeb-763	20	6	community	community	NOUN
ajbmeb-763	20	7	and	and	CCONJ
ajbmeb-763	20	8	local	local	ADJ
ajbmeb-763	20	9	in	in	ADP
ajbmeb-763	20	10	each	each	DET
ajbmeb-763	20	11	country	country	NOUN
ajbmeb-763	20	12	the	the	DET
ajbmeb-763	20	13	role	role	NOUN
ajbmeb-763	20	14	of	of	ADP
ajbmeb-763	20	15	local	local	ADJ
ajbmeb-763	20	16	taxes	taxis	NOUN
ajbmeb-763	20	17	in	in	ADP
ajbmeb-763	20	18	stimulating	stimulate	VERB
ajbmeb-763	20	19	development	development	NOUN
ajbmeb-763	20	20	is	be	AUX
ajbmeb-763	20	21	taken	take	VERB
ajbmeb-763	20	22	into	into	ADP
ajbmeb-763	20	23	account	account	NOUN
ajbmeb-763	20	24	.	.	PUNCT
ajbmeb-763	21	1	the	the	DET
ajbmeb-763	21	2	revenues	revenue	NOUN
ajbmeb-763	21	3	of	of	ADP
ajbmeb-763	21	4	local	local	ADJ
ajbmeb-763	21	5	self	self	NOUN
ajbmeb-763	21	6	-	-	PUNCT
ajbmeb-763	21	7	government	government	NOUN
ajbmeb-763	21	8	bodies	body	NOUN
ajbmeb-763	21	9	are	be	AUX
ajbmeb-763	21	10	included	include	VERB
ajbmeb-763	21	11	in	in	ADP
ajbmeb-763	21	12	their	their	PRON
ajbmeb-763	21	13	budgets	budget	NOUN
ajbmeb-763	21	14	from	from	ADP
ajbmeb-763	21	15	their	their	PRON
ajbmeb-763	21	16	own	own	ADJ
ajbmeb-763	21	17	sources	source	NOUN
ajbmeb-763	21	18	,	,	PUNCT
ajbmeb-763	21	19	i.e.	i.e.	X
ajbmeb-763	21	20	local	local	ADJ
ajbmeb-763	21	21	taxes	taxis	NOUN
ajbmeb-763	21	22	,	,	PUNCT
ajbmeb-763	21	23	in	in	ADP
ajbmeb-763	21	24	proportion	proportion	NOUN
ajbmeb-763	21	25	to	to	ADP
ajbmeb-763	21	26	the	the	DET
ajbmeb-763	21	27	costs	cost	NOUN
ajbmeb-763	21	28	must	must	AUX
ajbmeb-763	21	29	provide	provide	VERB
ajbmeb-763	21	30	.	.	PUNCT
ajbmeb-763	22	1	in	in	ADP
ajbmeb-763	22	2	this	this	DET
ajbmeb-763	22	3	case	case	NOUN
ajbmeb-763	22	4	,	,	PUNCT
ajbmeb-763	22	5	local	local	ADJ
ajbmeb-763	22	6	tax	tax	NOUN
ajbmeb-763	22	7	revenues	revenue	NOUN
ajbmeb-763	22	8	tax	tax	NOUN
ajbmeb-763	22	9	,	,	PUNCT
ajbmeb-763	22	10	of	of	ADP
ajbmeb-763	22	11	course	course	NOUN
ajbmeb-763	22	12	,	,	PUNCT
ajbmeb-763	22	13	in	in	ADP
ajbmeb-763	22	14	creating	create	VERB
ajbmeb-763	22	15	an	an	DET
ajbmeb-763	22	16	effective	effective	ADJ
ajbmeb-763	22	17	mechanism	mechanism	NOUN
ajbmeb-763	22	18	for	for	ADP
ajbmeb-763	22	19	the	the	DET
ajbmeb-763	22	20	budget	budget	NOUN
ajbmeb-763	22	21	in	in	ADP
ajbmeb-763	22	22	the	the	DET
ajbmeb-763	22	23	formation	formation	NOUN
ajbmeb-763	22	24	the	the	DET
ajbmeb-763	22	25	tax	tax	NOUN
ajbmeb-763	22	26	burden	burden	NOUN
ajbmeb-763	22	27	on	on	ADP
ajbmeb-763	22	28	taxpayers	taxpayer	NOUN
ajbmeb-763	22	29	must	must	AUX
ajbmeb-763	22	30	be	be	AUX
ajbmeb-763	22	31	taken	take	VERB
ajbmeb-763	22	32	into	into	ADP
ajbmeb-763	22	33	account	account	NOUN
ajbmeb-763	22	34	,	,	PUNCT
ajbmeb-763	22	35	otherwise	otherwise	ADV
ajbmeb-763	22	36	the	the	DET
ajbmeb-763	22	37	tax	tax	NOUN
ajbmeb-763	22	38	taxpayer	taxpayer	NOUN
ajbmeb-763	22	39	dissatisfaction	dissatisfaction	NOUN
ajbmeb-763	22	40	has	have	VERB
ajbmeb-763	22	41	a	a	DET
ajbmeb-763	22	42	negative	negative	ADJ
ajbmeb-763	22	43	impact	impact	NOUN
ajbmeb-763	22	44	on	on	ADP
ajbmeb-763	22	45	the	the	DET
ajbmeb-763	22	46	efficiency	efficiency	NOUN
ajbmeb-763	22	47	of	of	ADP
ajbmeb-763	22	48	the	the	DET
ajbmeb-763	22	49	tax	tax	NOUN
ajbmeb-763	22	50	system	system	NOUN
ajbmeb-763	22	51	possible	possible	ADJ
ajbmeb-763	22	52	.	.	PUNCT
ajbmeb-763	23	1	to	to	PART
ajbmeb-763	23	2	study	study	VERB
ajbmeb-763	23	3	the	the	DET
ajbmeb-763	23	4	international	international	ADJ
ajbmeb-763	23	5	experience	experience	NOUN
ajbmeb-763	23	6	taking	take	VERB
ajbmeb-763	23	7	into	into	ADP
ajbmeb-763	23	8	account	account	NOUN
ajbmeb-763	23	9	the	the	DET
ajbmeb-763	23	10	mentioned	mention	VERB
ajbmeb-763	23	11	aspects	aspect	NOUN
ajbmeb-763	23	12	and	and	CCONJ
ajbmeb-763	23	13	adaptation	adaptation	NOUN
ajbmeb-763	23	14	to	to	ADP
ajbmeb-763	23	15	our	our	PRON
ajbmeb-763	23	16	national	national	ADJ
ajbmeb-763	23	17	practice	practice	NOUN
ajbmeb-763	23	18	local	local	ADJ
ajbmeb-763	23	19	tax	tax	NOUN
ajbmeb-763	23	20	types	type	NOUN
ajbmeb-763	23	21	in	in	ADP
ajbmeb-763	23	22	our	our	PRON
ajbmeb-763	23	23	country	country	NOUN
ajbmeb-763	23	24	serves	serve	VERB
ajbmeb-763	23	25	to	to	PART
ajbmeb-763	23	26	increase	increase	VERB
ajbmeb-763	23	27	revenues	revenue	NOUN
ajbmeb-763	23	28	.	.	PUNCT
ajbmeb-763	24	1	2	2	X
ajbmeb-763	24	2	.	.	X
ajbmeb-763	24	3	literature	literature	NOUN
ajbmeb-763	24	4	review	review	VERB
ajbmeb-763	24	5	the	the	DET
ajbmeb-763	24	6	tax	tax	NOUN
ajbmeb-763	24	7	burden	burden	NOUN
ajbmeb-763	24	8	represents	represent	VERB
ajbmeb-763	24	9	a	a	DET
ajbmeb-763	24	10	set	set	NOUN
ajbmeb-763	24	11	of	of	ADP
ajbmeb-763	24	12	indicators	indicator	NOUN
ajbmeb-763	24	13	of	of	ADP
ajbmeb-763	24	14	the	the	DET
ajbmeb-763	24	15	country	country	NOUN
ajbmeb-763	24	16	’s	’s	PART
ajbmeb-763	24	17	tax	tax	NOUN
ajbmeb-763	24	18	system	system	NOUN
ajbmeb-763	24	19	.	.	PUNCT
ajbmeb-763	25	1	a	a	DET
ajbmeb-763	25	2	certain	certain	ADJ
ajbmeb-763	25	3	percentage	percentage	NOUN
ajbmeb-763	25	4	of	of	ADP
ajbmeb-763	25	5	the	the	DET
ajbmeb-763	25	6	income	income	NOUN
ajbmeb-763	25	7	of	of	ADP
ajbmeb-763	25	8	individual	individual	ADJ
ajbmeb-763	25	9	businesses	business	NOUN
ajbmeb-763	25	10	or	or	CCONJ
ajbmeb-763	25	11	other	other	ADJ
ajbmeb-763	25	12	taxpayers	taxpayer	NOUN
ajbmeb-763	25	13	is	be	AUX
ajbmeb-763	25	14	paid	pay	VERB
ajbmeb-763	25	15	to	to	ADP
ajbmeb-763	25	16	the	the	DET
ajbmeb-763	25	17	state	state	NOUN
ajbmeb-763	25	18	in	in	ADP
ajbmeb-763	25	19	the	the	DET
ajbmeb-763	25	20	form	form	NOUN
ajbmeb-763	25	21	of	of	ADP
ajbmeb-763	25	22	taxes	taxis	NOUN
ajbmeb-763	25	23	or	or	CCONJ
ajbmeb-763	25	24	fees	fee	NOUN
ajbmeb-763	25	25	[	[	X
ajbmeb-763	25	26	3	3	NUM
ajbmeb-763	25	27	]	]	PUNCT
ajbmeb-763	25	28	.	.	PUNCT
ajbmeb-763	26	1	importance	importance	NOUN
ajbmeb-763	26	2	of	of	ADP
ajbmeb-763	26	3	local	local	ADJ
ajbmeb-763	26	4	taxes	taxis	NOUN
ajbmeb-763	26	5	,	,	PUNCT
ajbmeb-763	26	6	their	their	PRON
ajbmeb-763	26	7	peculiarities	peculiarity	NOUN
ajbmeb-763	26	8	and	and	CCONJ
ajbmeb-763	26	9	their	their	PRON
ajbmeb-763	26	10	many	many	ADJ
ajbmeb-763	26	11	scholars	scholar	NOUN
ajbmeb-763	26	12	have	have	AUX
ajbmeb-763	26	13	studied	study	VERB
ajbmeb-763	26	14	the	the	DET
ajbmeb-763	26	15	role	role	NOUN
ajbmeb-763	26	16	of	of	ADP
ajbmeb-763	26	17	budgeting	budget	VERB
ajbmeb-763	26	18	it	it	PRON
ajbmeb-763	26	19	should	should	AUX
ajbmeb-763	26	20	be	be	AUX
ajbmeb-763	26	21	noted	note	VERB
ajbmeb-763	26	22	that	that	SCONJ
ajbmeb-763	26	23	in	in	ADP
ajbmeb-763	26	24	particular	particular	ADJ
ajbmeb-763	26	25	,	,	PUNCT
ajbmeb-763	26	26	lars	lars	PROPN
ajbmeb-763	26	27	p.	p.	PROPN
ajbmeb-763	26	28	feld	feld	PROPN
ajbmeb-763	26	29	,	,	PUNCT
ajbmeb-763	26	30	friedrich	friedrich	PROPN
ajbmeb-763	26	31	schneider	schneider	NOUN
ajbmeb-763	26	32	in	in	ADP
ajbmeb-763	26	33	his	his	PRON
ajbmeb-763	26	34	view	view	NOUN
ajbmeb-763	26	35	,	,	PUNCT
ajbmeb-763	26	36	state	state	NOUN
ajbmeb-763	26	37	and	and	CCONJ
ajbmeb-763	26	38	local	local	ADJ
ajbmeb-763	26	39	taxation	taxation	NOUN
ajbmeb-763	26	40	are	be	AUX
ajbmeb-763	26	41	local	local	ADJ
ajbmeb-763	26	42	at	at	ADP
ajbmeb-763	26	43	the	the	DET
ajbmeb-763	26	44	local	local	ADJ
ajbmeb-763	26	45	government	government	NOUN
ajbmeb-763	26	46	level	level	NOUN
ajbmeb-763	26	47	sometimes	sometimes	ADV
ajbmeb-763	26	48	provides	provide	VERB
ajbmeb-763	26	49	for	for	ADP
ajbmeb-763	26	50	voluntariness	voluntariness	ADJ
ajbmeb-763	26	51	in	in	ADP
ajbmeb-763	26	52	determining	determine	VERB
ajbmeb-763	26	53	tax	tax	NOUN
ajbmeb-763	26	54	rates	rate	NOUN
ajbmeb-763	26	55	and	and	CCONJ
ajbmeb-763	26	56	bases	basis	NOUN
ajbmeb-763	26	57	and	and	CCONJ
ajbmeb-763	26	58	funding	funding	NOUN
ajbmeb-763	26	59	for	for	ADP
ajbmeb-763	26	60	public	public	ADJ
ajbmeb-763	26	61	services	service	NOUN
ajbmeb-763	26	62	at	at	ADP
ajbmeb-763	26	63	the	the	DET
ajbmeb-763	26	64	state	state	NOUN
ajbmeb-763	26	65	and	and	CCONJ
ajbmeb-763	26	66	levels	level	NOUN
ajbmeb-763	26	67	holds	hold	VERB
ajbmeb-763	26	68	the	the	DET
ajbmeb-763	26	69	share	share	NOUN
ajbmeb-763	26	70	of	of	ADP
ajbmeb-763	26	71	all	all	DET
ajbmeb-763	26	72	taxes	taxis	NOUN
ajbmeb-763	26	73	and	and	CCONJ
ajbmeb-763	26	74	levies	levy	NOUN
ajbmeb-763	26	75	paid	pay	VERB
ajbmeb-763	26	76	in	in	ADP
ajbmeb-763	26	77	the	the	DET
ajbmeb-763	26	78	country	country	NOUN
ajbmeb-763	26	79	in	in	ADP
ajbmeb-763	26	80	gdp	gdp	NOUN
ajbmeb-763	26	81	represents	represent	VERB
ajbmeb-763	26	82	the	the	DET
ajbmeb-763	26	83	tax	tax	NOUN
ajbmeb-763	26	84	burden	burden	NOUN
ajbmeb-763	26	85	[	[	X
ajbmeb-763	26	86	4	4	NUM
ajbmeb-763	26	87	]	]	PUNCT
ajbmeb-763	26	88	.	.	PUNCT
ajbmeb-763	27	1	these	these	DET
ajbmeb-763	27	2	definitions	definition	NOUN
ajbmeb-763	27	3	represent	represent	VERB
ajbmeb-763	27	4	the	the	DET
ajbmeb-763	27	5	gross	gross	ADJ
ajbmeb-763	27	6	tax	tax	NOUN
ajbmeb-763	27	7	burden	burden	NOUN
ajbmeb-763	27	8	on	on	ADP
ajbmeb-763	27	9	the	the	DET
ajbmeb-763	27	10	national	national	ADJ
ajbmeb-763	27	11	economy	economy	NOUN
ajbmeb-763	27	12	.	.	PUNCT
ajbmeb-763	28	1	the	the	DET
ajbmeb-763	28	2	economic	economic	ADJ
ajbmeb-763	28	3	literature	literature	NOUN
ajbmeb-763	28	4	emphasizes	emphasize	VERB
ajbmeb-763	28	5	that	that	SCONJ
ajbmeb-763	28	6	the	the	DET
ajbmeb-763	28	7	tax	tax	NOUN
ajbmeb-763	28	8	burden	burden	NOUN
ajbmeb-763	28	9	can	can	AUX
ajbmeb-763	28	10	be	be	AUX
ajbmeb-763	28	11	determined	determine	VERB
ajbmeb-763	28	12	not	not	PART
ajbmeb-763	28	13	only	only	ADV
ajbmeb-763	28	14	at	at	ADP
ajbmeb-763	28	15	the	the	DET
ajbmeb-763	28	16	national	national	ADJ
ajbmeb-763	28	17	level	level	NOUN
ajbmeb-763	28	18	,	,	PUNCT
ajbmeb-763	28	19	but	but	CCONJ
ajbmeb-763	28	20	also	also	ADV
ajbmeb-763	28	21	for	for	ADP
ajbmeb-763	28	22	industries	industry	NOUN
ajbmeb-763	28	23	,	,	PUNCT
ajbmeb-763	28	24	regions	region	NOUN
ajbmeb-763	28	25	or	or	CCONJ
ajbmeb-763	28	26	individual	individual	ADJ
ajbmeb-763	28	27	taxpayers	taxpayer	NOUN
ajbmeb-763	29	1	[	[	X
ajbmeb-763	29	2	5	5	NUM
ajbmeb-763	29	3	]	]	PUNCT
ajbmeb-763	29	4	.	.	PUNCT
ajbmeb-763	30	1	scientists	scientist	NOUN
ajbmeb-763	30	2	and	and	CCONJ
ajbmeb-763	30	3	experts	expert	NOUN
ajbmeb-763	30	4	have	have	VERB
ajbmeb-763	30	5	the	the	DET
ajbmeb-763	30	6	same	same	ADJ
ajbmeb-763	30	7	approach	approach	NOUN
ajbmeb-763	30	8	to	to	ADP
ajbmeb-763	30	9	determining	determine	VERB
ajbmeb-763	30	10	the	the	DET
ajbmeb-763	30	11	tax	tax	NOUN
ajbmeb-763	30	12	burden	burden	NOUN
ajbmeb-763	30	13	at	at	ADP
ajbmeb-763	30	14	the	the	DET
ajbmeb-763	30	15	macro	macro	ADJ
ajbmeb-763	30	16	level	level	NOUN
ajbmeb-763	30	17	.	.	PUNCT
ajbmeb-763	31	1	there	there	PRON
ajbmeb-763	31	2	is	be	VERB
ajbmeb-763	31	3	no	no	DET
ajbmeb-763	31	4	consensus	consensus	NOUN
ajbmeb-763	31	5	on	on	ADP
ajbmeb-763	31	6	its	its	PRON
ajbmeb-763	31	7	definition	definition	NOUN
ajbmeb-763	31	8	at	at	ADP
ajbmeb-763	31	9	the	the	DET
ajbmeb-763	31	10	micro	micro	ADJ
ajbmeb-763	31	11	level	level	NOUN
ajbmeb-763	31	12	,	,	PUNCT
ajbmeb-763	31	13	including	include	VERB
ajbmeb-763	31	14	at	at	ADP
ajbmeb-763	31	15	the	the	DET
ajbmeb-763	31	16	level	level	NOUN
ajbmeb-763	31	17	of	of	ADP
ajbmeb-763	31	18	business	business	NOUN
ajbmeb-763	31	19	entities	entity	NOUN
ajbmeb-763	31	20	.	.	PUNCT
ajbmeb-763	32	1	this	this	PRON
ajbmeb-763	32	2	is	be	AUX
ajbmeb-763	32	3	because	because	SCONJ
ajbmeb-763	32	4	the	the	DET
ajbmeb-763	32	5	source	source	NOUN
ajbmeb-763	32	6	to	to	PART
ajbmeb-763	32	7	which	which	PRON
ajbmeb-763	32	8	taxes	taxis	NOUN
ajbmeb-763	32	9	are	be	AUX
ajbmeb-763	32	10	attributed	attribute	VERB
ajbmeb-763	32	11	is	be	AUX
ajbmeb-763	32	12	interpreted	interpret	VERB
ajbmeb-763	32	13	differently	differently	ADV
ajbmeb-763	32	14	by	by	ADP
ajbmeb-763	32	15	the	the	DET
ajbmeb-763	32	16	authors	author	NOUN
ajbmeb-763	32	17	.	.	PUNCT
ajbmeb-763	33	1	that	that	PRON
ajbmeb-763	33	2	is	be	AUX
ajbmeb-763	33	3	,	,	PUNCT
ajbmeb-763	33	4	a	a	DET
ajbmeb-763	33	5	number	number	NOUN
ajbmeb-763	33	6	of	of	ADP
ajbmeb-763	33	7	economists	economist	NOUN
ajbmeb-763	33	8	determine	determine	VERB
ajbmeb-763	33	9	the	the	DET
ajbmeb-763	33	10	tax	tax	NOUN
ajbmeb-763	33	11	burden	burden	NOUN
ajbmeb-763	33	12	relative	relative	ADJ
ajbmeb-763	33	13	to	to	ADP
ajbmeb-763	33	14	profit	profit	NOUN
ajbmeb-763	33	15	or	or	CCONJ
ajbmeb-763	33	16	income	income	NOUN
ajbmeb-763	34	1	[	[	X
ajbmeb-763	34	2	6	6	NUM
ajbmeb-763	34	3	]	]	PUNCT
ajbmeb-763	34	4	.	.	PUNCT
ajbmeb-763	35	1	the	the	DET
ajbmeb-763	35	2	controversy	controversy	NOUN
ajbmeb-763	35	3	over	over	ADP
ajbmeb-763	35	4	the	the	DET
ajbmeb-763	35	5	micro	micro	ADJ
ajbmeb-763	35	6	-	-	NOUN
ajbmeb-763	35	7	level	level	ADJ
ajbmeb-763	35	8	assessment	assessment	NOUN
ajbmeb-763	35	9	of	of	ADP
ajbmeb-763	35	10	the	the	DET
ajbmeb-763	35	11	tax	tax	NOUN
ajbmeb-763	35	12	burden	burden	NOUN
ajbmeb-763	35	13	is	be	AUX
ajbmeb-763	35	14	that	that	SCONJ
ajbmeb-763	35	15	most	most	ADJ
ajbmeb-763	35	16	scholars	scholar	NOUN
ajbmeb-763	35	17	take	take	VERB
ajbmeb-763	35	18	into	into	ADP
ajbmeb-763	35	19	account	account	NOUN
ajbmeb-763	35	20	the	the	DET
ajbmeb-763	35	21	amount	amount	NOUN
ajbmeb-763	35	22	of	of	ADP
ajbmeb-763	35	23	taxes	taxis	NOUN
ajbmeb-763	35	24	actually	actually	ADV
ajbmeb-763	35	25	paid	pay	VERB
ajbmeb-763	35	26	.	.	PUNCT
ajbmeb-763	36	1	the	the	DET
ajbmeb-763	36	2	tax	tax	NOUN
ajbmeb-763	36	3	burden	burden	NOUN
ajbmeb-763	36	4	on	on	ADP
ajbmeb-763	36	5	business	business	NOUN
ajbmeb-763	36	6	entities	entity	NOUN
ajbmeb-763	36	7	can	can	AUX
ajbmeb-763	36	8	not	not	PART
ajbmeb-763	36	9	be	be	AUX
ajbmeb-763	36	10	fully	fully	ADV
ajbmeb-763	36	11	assessed	assess	VERB
ajbmeb-763	36	12	by	by	ADP
ajbmeb-763	36	13	the	the	DET
ajbmeb-763	36	14	amount	amount	NOUN
ajbmeb-763	36	15	of	of	ADP
ajbmeb-763	36	16	taxes	taxis	NOUN
ajbmeb-763	36	17	actually	actually	ADV
ajbmeb-763	36	18	paid	pay	VERB
ajbmeb-763	36	19	during	during	ADP
ajbmeb-763	36	20	the	the	DET
ajbmeb-763	36	21	reporting	reporting	NOUN
ajbmeb-763	36	22	period	period	NOUN
ajbmeb-763	36	23	[	[	X
ajbmeb-763	36	24	7	7	NUM
ajbmeb-763	36	25	]	]	PUNCT
ajbmeb-763	36	26	.	.	PUNCT
ajbmeb-763	37	1	salvatore	salvatore	PROPN
ajbmeb-763	37	2	bimonte	bimonte	PROPN
ajbmeb-763	37	3	,	,	PUNCT
ajbmeb-763	37	4	arsenio	arsenio	PROPN
ajbmeb-763	37	5	stabile	stabile	PROPN
ajbmeb-763	37	6	development	development	PROPN
ajbmeb-763	37	7	,	,	PUNCT
ajbmeb-763	37	8	regulation	regulation	NOUN
ajbmeb-763	37	9	,	,	PUNCT
ajbmeb-763	37	10	various	various	ADJ
ajbmeb-763	37	11	payments	payment	NOUN
ajbmeb-763	37	12	and	and	CCONJ
ajbmeb-763	37	13	that	that	SCONJ
ajbmeb-763	37	14	it	it	PRON
ajbmeb-763	37	15	is	be	AUX
ajbmeb-763	37	16	the	the	DET
ajbmeb-763	37	17	responsibility	responsibility	NOUN
ajbmeb-763	37	18	of	of	ADP
ajbmeb-763	37	19	local	local	ADJ
ajbmeb-763	37	20	municipalities	municipality	NOUN
ajbmeb-763	37	21	to	to	PART
ajbmeb-763	37	22	collect	collect	VERB
ajbmeb-763	37	23	property	property	NOUN
ajbmeb-763	37	24	taxes	taxis	NOUN
ajbmeb-763	37	25	emphasizes	emphasize	VERB
ajbmeb-763	37	26	.	.	PUNCT
ajbmeb-763	38	1	if	if	SCONJ
ajbmeb-763	38	2	these	these	DET
ajbmeb-763	38	3	tasks	task	NOUN
ajbmeb-763	38	4	are	be	AUX
ajbmeb-763	38	5	not	not	PART
ajbmeb-763	38	6	well	well	ADV
ajbmeb-763	38	7	implemented	implement	VERB
ajbmeb-763	38	8	and	and	CCONJ
ajbmeb-763	38	9	in	in	ADP
ajbmeb-763	38	10	a	a	DET
ajbmeb-763	38	11	systematic	systematic	ADJ
ajbmeb-763	38	12	way	way	NOUN
ajbmeb-763	38	13	if	if	SCONJ
ajbmeb-763	38	14	not	not	PART
ajbmeb-763	38	15	,	,	PUNCT
ajbmeb-763	38	16	between	between	ADP
ajbmeb-763	38	17	fiscal	fiscal	ADJ
ajbmeb-763	38	18	policy	policy	NOUN
ajbmeb-763	38	19	and	and	CCONJ
ajbmeb-763	38	20	urban	urban	ADJ
ajbmeb-763	38	21	policy	policy	NOUN
ajbmeb-763	38	22	an	an	DET
ajbmeb-763	38	23	imbalance	imbalance	NOUN
ajbmeb-763	38	24	may	may	AUX
ajbmeb-763	38	25	occur	occur	VERB
ajbmeb-763	38	26	[	[	X
ajbmeb-763	38	27	8	8	NUM
ajbmeb-763	38	28	]	]	PUNCT
ajbmeb-763	38	29	.	.	PUNCT
ajbmeb-763	39	1	tax	tax	NOUN
ajbmeb-763	39	2	burden	burden	NOUN
ajbmeb-763	39	3	is	be	AUX
ajbmeb-763	39	4	the	the	DET
ajbmeb-763	39	5	ratio	ratio	NOUN
ajbmeb-763	39	6	of	of	ADP
ajbmeb-763	39	7	the	the	DET
ajbmeb-763	39	8	sum	sum	NOUN
ajbmeb-763	39	9	of	of	ADP
ajbmeb-763	39	10	all	all	DET
ajbmeb-763	39	11	taxes	taxis	NOUN
ajbmeb-763	39	12	and	and	CCONJ
ajbmeb-763	39	13	fees	fee	NOUN
ajbmeb-763	39	14	paid	pay	VERB
ajbmeb-763	39	15	by	by	ADP
ajbmeb-763	39	16	business	business	NOUN
ajbmeb-763	39	17	entities	entity	NOUN
ajbmeb-763	39	18	or	or	CCONJ
ajbmeb-763	39	19	citizens	citizen	NOUN
ajbmeb-763	39	20	to	to	ADP
ajbmeb-763	39	21	the	the	DET
ajbmeb-763	39	22	state	state	NOUN
ajbmeb-763	39	23	,	,	PUNCT
ajbmeb-763	39	24	local	local	ADJ
ajbmeb-763	39	25	budgets	budget	NOUN
ajbmeb-763	39	26	and	and	CCONJ
ajbmeb-763	39	27	various	various	ADJ
ajbmeb-763	39	28	funds	fund	NOUN
ajbmeb-763	39	29	in	in	ADP
ajbmeb-763	39	30	a	a	DET
ajbmeb-763	39	31	strictly	strictly	ADV
ajbmeb-763	39	32	defined	define	VERB
ajbmeb-763	39	33	manner	manner	NOUN
ajbmeb-763	39	34	to	to	ADP
ajbmeb-763	39	35	the	the	DET
ajbmeb-763	39	36	workload	workload	NOUN
ajbmeb-763	39	37	,	,	PUNCT
ajbmeb-763	39	38	income	income	NOUN
ajbmeb-763	39	39	or	or	CCONJ
ajbmeb-763	39	40	other	other	ADJ
ajbmeb-763	39	41	object	object	NOUN
ajbmeb-763	39	42	of	of	ADP
ajbmeb-763	39	43	taxation	taxation	NOUN
ajbmeb-763	40	1	[	[	X
ajbmeb-763	40	2	9	9	NUM
ajbmeb-763	40	3	]	]	PUNCT
ajbmeb-763	40	4	.	.	PUNCT
ajbmeb-763	41	1	analyze	analyze	VERB
ajbmeb-763	41	2	optimal	optimal	ADJ
ajbmeb-763	41	3	taxation	taxation	NOUN
ajbmeb-763	41	4	in	in	ADP
ajbmeb-763	41	5	the	the	DET
ajbmeb-763	41	6	context	context	NOUN
ajbmeb-763	41	7	of	of	ADP
ajbmeb-763	41	8	an	an	DET
ajbmeb-763	41	9	endogenous	endogenous	ADJ
ajbmeb-763	41	10	growth	growth	NOUN
ajbmeb-763	41	11	model	model	NOUN
ajbmeb-763	41	12	where	where	SCONJ
ajbmeb-763	41	13	growth	growth	NOUN
ajbmeb-763	41	14	is	be	AUX
ajbmeb-763	41	15	endogenous	endogenous	ADJ
ajbmeb-763	41	16	as	as	ADP
ajbmeb-763	41	17	a	a	DET
ajbmeb-763	41	18	result	result	NOUN
ajbmeb-763	41	19	of	of	ADP
ajbmeb-763	41	20	constant	constant	ADJ
ajbmeb-763	41	21	returns	return	NOUN
ajbmeb-763	41	22	to	to	ADP
ajbmeb-763	41	23	cumulable	cumulable	ADJ
ajbmeb-763	41	24	factors	factor	NOUN
ajbmeb-763	41	25	.	.	PUNCT
ajbmeb-763	42	1	because	because	SCONJ
ajbmeb-763	42	2	of	of	ADP
ajbmeb-763	42	3	their	their	PRON
ajbmeb-763	42	4	focus	focus	NOUN
ajbmeb-763	42	5	on	on	ADP
ajbmeb-763	42	6	the	the	DET
ajbmeb-763	42	7	accumulation	accumulation	NOUN
ajbmeb-763	42	8	of	of	ADP
ajbmeb-763	42	9	human	human	ADJ
ajbmeb-763	42	10	capital	capital	NOUN
ajbmeb-763	42	11	as	as	SCONJ
ajbmeb-763	42	12	opposed	oppose	VERB
ajbmeb-763	42	13	to	to	ADP
ajbmeb-763	42	14	innovative	innovative	ADJ
ajbmeb-763	42	15	activity	activity	NOUN
ajbmeb-763	42	16	as	as	ADP
ajbmeb-763	42	17	the	the	DET
ajbmeb-763	42	18	engine	engine	NOUN
ajbmeb-763	42	19	of	of	ADP
ajbmeb-763	42	20	growth	growth	NOUN
ajbmeb-763	42	21	,	,	PUNCT
ajbmeb-763	42	22	their	their	PRON
ajbmeb-763	42	23	policy	policy	NOUN
ajbmeb-763	42	24	prescriptions	prescription	NOUN
ajbmeb-763	42	25	are	be	AUX
ajbmeb-763	42	26	american	american	ADJ
ajbmeb-763	42	27	journal	journal	PROPN
ajbmeb-763	42	28	of	of	ADP
ajbmeb-763	42	29	business	business	NOUN
ajbmeb-763	42	30	management	management	NOUN
ajbmeb-763	42	31	,	,	PUNCT
ajbmeb-763	42	32	economics	economic	NOUN
ajbmeb-763	42	33	and	and	CCONJ
ajbmeb-763	42	34	banking	banking	NOUN
ajbmeb-763	42	35	volume	volume	NOUN
ajbmeb-763	42	36	11	11	NUM
ajbmeb-763	42	37	april	april	PROPN
ajbmeb-763	42	38	,	,	PUNCT
ajbmeb-763	42	39	2023	2023	NUM
ajbmeb-763	42	40	p	p	NOUN
ajbmeb-763	42	41	a	a	DET
ajbmeb-763	42	42	g	g	NOUN
ajbmeb-763	42	43	e	e	NOUN
ajbmeb-763	42	44	|	|	ADV
ajbmeb-763	42	45	169	169	NUM
ajbmeb-763	42	46	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-763	42	47	quite	quite	ADV
ajbmeb-763	42	48	different	different	ADJ
ajbmeb-763	42	49	from	from	ADP
ajbmeb-763	42	50	ours	ours	PRON
ajbmeb-763	42	51	.	.	PUNCT
ajbmeb-763	43	1	by	by	ADP
ajbmeb-763	43	2	contrast	contrast	NOUN
ajbmeb-763	43	3	,	,	PUNCT
ajbmeb-763	43	4	what	what	PRON
ajbmeb-763	43	5	we	we	PRON
ajbmeb-763	43	6	find	find	VERB
ajbmeb-763	43	7	is	be	AUX
ajbmeb-763	43	8	that	that	SCONJ
ajbmeb-763	43	9	while	while	SCONJ
ajbmeb-763	43	10	physical	physical	ADJ
ajbmeb-763	43	11	capital	capital	NOUN
ajbmeb-763	43	12	accumulation	accumulation	NOUN
ajbmeb-763	43	13	should	should	AUX
ajbmeb-763	43	14	not	not	PART
ajbmeb-763	43	15	be	be	AUX
ajbmeb-763	43	16	distorted	distort	VERB
ajbmeb-763	43	17	in	in	ADP
ajbmeb-763	43	18	the	the	DET
ajbmeb-763	43	19	long	long	ADJ
ajbmeb-763	43	20	run	run	NOUN
ajbmeb-763	43	21	,	,	PUNCT
ajbmeb-763	43	22	both	both	CCONJ
ajbmeb-763	43	23	labour	labour	NOUN
ajbmeb-763	43	24	and	and	CCONJ
ajbmeb-763	43	25	innovative	innovative	ADJ
ajbmeb-763	43	26	activity	activity	NOUN
ajbmeb-763	43	27	should	should	AUX
ajbmeb-763	43	28	be	be	AUX
ajbmeb-763	43	29	taxed	tax	VERB
ajbmeb-763	43	30	in	in	ADP
ajbmeb-763	43	31	the	the	DET
ajbmeb-763	43	32	sense	sense	NOUN
ajbmeb-763	43	33	that	that	SCONJ
ajbmeb-763	43	34	their	their	PRON
ajbmeb-763	43	35	after	after	ADP
ajbmeb-763	43	36	-	-	PUNCT
ajbmeb-763	43	37	tax	tax	NOUN
ajbmeb-763	43	38	returns	return	NOUN
ajbmeb-763	43	39	are	be	AUX
ajbmeb-763	43	40	less	less	ADJ
ajbmeb-763	43	41	than	than	ADP
ajbmeb-763	43	42	their	their	PRON
ajbmeb-763	43	43	marginal	marginal	ADJ
ajbmeb-763	43	44	products	product	NOUN
ajbmeb-763	43	45	.	.	PUNCT
ajbmeb-763	44	1	this	this	PRON
ajbmeb-763	44	2	is	be	AUX
ajbmeb-763	44	3	because	because	SCONJ
ajbmeb-763	44	4	there	there	PRON
ajbmeb-763	44	5	is	be	VERB
ajbmeb-763	44	6	an	an	DET
ajbmeb-763	44	7	endowment	endowment	NOUN
ajbmeb-763	44	8	of	of	ADP
ajbmeb-763	44	9	time	time	NOUN
ajbmeb-763	44	10	for	for	ADP
ajbmeb-763	44	11	labour	labour	NOUN
ajbmeb-763	44	12	and	and	CCONJ
ajbmeb-763	44	13	innovation	innovation	NOUN
ajbmeb-763	44	14	in	in	ADP
ajbmeb-763	44	15	each	each	DET
ajbmeb-763	44	16	period	period	NOUN
ajbmeb-763	44	17	,	,	PUNCT
ajbmeb-763	44	18	beyond	beyond	ADP
ajbmeb-763	44	19	the	the	DET
ajbmeb-763	44	20	initial	initial	ADJ
ajbmeb-763	44	21	capital	capital	NOUN
ajbmeb-763	44	22	endowment	endowment	NOUN
ajbmeb-763	44	23	[	[	X
ajbmeb-763	44	24	10	10	NUM
ajbmeb-763	44	25	]	]	PUNCT
ajbmeb-763	44	26	.	.	PUNCT
ajbmeb-763	45	1	in	in	ADP
ajbmeb-763	45	2	the	the	DET
ajbmeb-763	45	3	current	current	ADJ
ajbmeb-763	45	4	literature	literature	NOUN
ajbmeb-763	45	5	,	,	PUNCT
ajbmeb-763	45	6	taxes	taxis	NOUN
ajbmeb-763	45	7	are	be	AUX
ajbmeb-763	45	8	considered	consider	VERB
ajbmeb-763	45	9	as	as	ADP
ajbmeb-763	45	10	mandatory	mandatory	ADJ
ajbmeb-763	45	11	,	,	PUNCT
ajbmeb-763	45	12	non	non	ADJ
ajbmeb-763	45	13	-	-	ADJ
ajbmeb-763	45	14	equivalent	equivalent	ADJ
ajbmeb-763	45	15	payments	payment	NOUN
ajbmeb-763	45	16	to	to	ADP
ajbmeb-763	45	17	the	the	DET
ajbmeb-763	45	18	state	state	NOUN
ajbmeb-763	45	19	budget	budget	NOUN
ajbmeb-763	45	20	and	and	CCONJ
ajbmeb-763	45	21	extra	extra	ADJ
ajbmeb-763	45	22	-	-	ADJ
ajbmeb-763	45	23	budgetary	budgetary	ADJ
ajbmeb-763	45	24	funds	fund	NOUN
ajbmeb-763	45	25	from	from	ADP
ajbmeb-763	45	26	individuals	individual	NOUN
ajbmeb-763	45	27	and	and	CCONJ
ajbmeb-763	45	28	legal	legal	ADJ
ajbmeb-763	45	29	entities	entity	NOUN
ajbmeb-763	45	30	in	in	ADP
ajbmeb-763	45	31	accordance	accordance	NOUN
ajbmeb-763	45	32	with	with	ADP
ajbmeb-763	45	33	the	the	DET
ajbmeb-763	45	34	current	current	ADJ
ajbmeb-763	45	35	regulatory	regulatory	ADJ
ajbmeb-763	45	36	documents	document	NOUN
ajbmeb-763	45	37	[	[	X
ajbmeb-763	45	38	11	11	NUM
ajbmeb-763	45	39	]	]	PUNCT
ajbmeb-763	45	40	.	.	PUNCT
ajbmeb-763	46	1	they	they	PRON
ajbmeb-763	46	2	can	can	AUX
ajbmeb-763	46	3	be	be	AUX
ajbmeb-763	46	4	interpreted	interpret	VERB
ajbmeb-763	46	5	with	with	ADP
ajbmeb-763	46	6	some	some	DET
ajbmeb-763	46	7	additions	addition	NOUN
ajbmeb-763	46	8	to	to	ADP
ajbmeb-763	46	9	the	the	DET
ajbmeb-763	46	10	principle	principle	NOUN
ajbmeb-763	46	11	of	of	ADP
ajbmeb-763	46	12	inequality	inequality	NOUN
ajbmeb-763	46	13	in	in	ADP
ajbmeb-763	46	14	taxes	taxis	NOUN
ajbmeb-763	46	15	.	.	PUNCT
ajbmeb-763	47	1	in	in	ADP
ajbmeb-763	47	2	the	the	DET
ajbmeb-763	47	3	scientific	scientific	ADJ
ajbmeb-763	47	4	literature	literature	NOUN
ajbmeb-763	47	5	,	,	PUNCT
ajbmeb-763	47	6	the	the	DET
ajbmeb-763	47	7	tax	tax	NOUN
ajbmeb-763	47	8	system	system	NOUN
ajbmeb-763	47	9	is	be	AUX
ajbmeb-763	47	10	interpreted	interpret	VERB
ajbmeb-763	47	11	differently	differently	ADV
ajbmeb-763	47	12	,	,	PUNCT
ajbmeb-763	47	13	when	when	SCONJ
ajbmeb-763	47	14	viewed	view	VERB
ajbmeb-763	47	15	in	in	ADP
ajbmeb-763	47	16	a	a	DET
ajbmeb-763	47	17	narrow	narrow	ADJ
ajbmeb-763	47	18	sense	sense	NOUN
ajbmeb-763	47	19	,	,	PUNCT
ajbmeb-763	47	20	“	"	PUNCT
ajbmeb-763	47	21	the	the	DET
ajbmeb-763	47	22	sum	sum	NOUN
ajbmeb-763	47	23	of	of	ADP
ajbmeb-763	47	24	taxes	taxis	NOUN
ajbmeb-763	47	25	and	and	CCONJ
ajbmeb-763	47	26	other	other	ADJ
ajbmeb-763	47	27	payments	payment	NOUN
ajbmeb-763	47	28	collected	collect	VERB
ajbmeb-763	47	29	in	in	ADP
ajbmeb-763	47	30	the	the	DET
ajbmeb-763	47	31	prescribed	prescribe	VERB
ajbmeb-763	47	32	manner	manner	NOUN
ajbmeb-763	47	33	constitutes	constitute	VERB
ajbmeb-763	47	34	the	the	DET
ajbmeb-763	47	35	tax	tax	NOUN
ajbmeb-763	47	36	system	system	NOUN
ajbmeb-763	47	37	”	"	PUNCT
ajbmeb-763	48	1	[	[	X
ajbmeb-763	48	2	12	12	NUM
ajbmeb-763	48	3	]	]	PUNCT
ajbmeb-763	48	4	.	.	PUNCT
ajbmeb-763	49	1	a	a	DET
ajbmeb-763	49	2	number	number	NOUN
ajbmeb-763	49	3	of	of	ADP
ajbmeb-763	49	4	other	other	ADJ
ajbmeb-763	49	5	scholars	scholar	NOUN
ajbmeb-763	49	6	have	have	AUX
ajbmeb-763	49	7	expressed	express	VERB
ajbmeb-763	49	8	certain	certain	ADJ
ajbmeb-763	49	9	opinions	opinion	NOUN
ajbmeb-763	49	10	about	about	ADP
ajbmeb-763	49	11	tax	tax	NOUN
ajbmeb-763	49	12	principles	principle	NOUN
ajbmeb-763	49	13	.	.	PUNCT
ajbmeb-763	50	1	in	in	ADP
ajbmeb-763	50	2	particular	particular	ADJ
ajbmeb-763	50	3	,	,	PUNCT
ajbmeb-763	50	4	the	the	DET
ajbmeb-763	50	5	russian	russian	ADJ
ajbmeb-763	50	6	economist	economist	NOUN
ajbmeb-763	50	7	n.turgenev	n.turgenev	NOUN
ajbmeb-763	50	8	recognized	recognize	VERB
ajbmeb-763	50	9	such	such	ADJ
ajbmeb-763	50	10	specific	specific	ADJ
ajbmeb-763	50	11	principles	principle	NOUN
ajbmeb-763	50	12	as	as	ADP
ajbmeb-763	50	13	equal	equal	ADJ
ajbmeb-763	50	14	distribution	distribution	NOUN
ajbmeb-763	50	15	of	of	ADP
ajbmeb-763	50	16	taxes	taxis	NOUN
ajbmeb-763	50	17	accuracy	accuracy	NOUN
ajbmeb-763	50	18	of	of	ADP
ajbmeb-763	50	19	taxes	taxis	NOUN
ajbmeb-763	50	20	convenient	convenient	ADJ
ajbmeb-763	50	21	time	time	NOUN
ajbmeb-763	50	22	of	of	ADP
ajbmeb-763	50	23	tax	tax	NOUN
ajbmeb-763	50	24	collection	collection	NOUN
ajbmeb-763	50	25	low	low	ADJ
ajbmeb-763	50	26	cost	cost	NOUN
ajbmeb-763	50	27	of	of	ADP
ajbmeb-763	50	28	tax	tax	NOUN
ajbmeb-763	50	29	collection	collection	NOUN
ajbmeb-763	50	30	existence	existence	NOUN
ajbmeb-763	50	31	of	of	ADP
ajbmeb-763	50	32	a	a	DET
ajbmeb-763	50	33	general	general	ADJ
ajbmeb-763	50	34	rule	rule	NOUN
ajbmeb-763	50	35	in	in	ADP
ajbmeb-763	50	36	tax	tax	NOUN
ajbmeb-763	50	37	collection	collection	NOUN
ajbmeb-763	50	38	[	[	X
ajbmeb-763	50	39	13	13	NUM
ajbmeb-763	50	40	]	]	PUNCT
ajbmeb-763	50	41	.	.	PUNCT
ajbmeb-763	51	1	3	3	X
ajbmeb-763	51	2	.	.	X
ajbmeb-763	51	3	research	research	NOUN
ajbmeb-763	51	4	methodology	methodology	NOUN
ajbmeb-763	51	5	the	the	DET
ajbmeb-763	51	6	article	article	NOUN
ajbmeb-763	51	7	used	use	VERB
ajbmeb-763	51	8	the	the	DET
ajbmeb-763	51	9	methods	method	NOUN
ajbmeb-763	51	10	of	of	ADP
ajbmeb-763	51	11	structural	structural	ADJ
ajbmeb-763	51	12	analysis	analysis	NOUN
ajbmeb-763	51	13	,	,	PUNCT
ajbmeb-763	51	14	comparative	comparative	ADJ
ajbmeb-763	51	15	comparison	comparison	NOUN
ajbmeb-763	51	16	,	,	PUNCT
ajbmeb-763	51	17	expert	expert	ADJ
ajbmeb-763	51	18	assessment	assessment	NOUN
ajbmeb-763	51	19	,	,	PUNCT
ajbmeb-763	51	20	statistical	statistical	ADJ
ajbmeb-763	51	21	grouping	grouping	NOUN
ajbmeb-763	51	22	,	,	PUNCT
ajbmeb-763	51	23	economic	economic	ADJ
ajbmeb-763	51	24	statistics	statistic	NOUN
ajbmeb-763	51	25	,	,	PUNCT
ajbmeb-763	51	26	multifactor	multifactor	NOUN
ajbmeb-763	51	27	econometric	econometric	ADJ
ajbmeb-763	51	28	analysis	analysis	NOUN
ajbmeb-763	51	29	.	.	PUNCT
ajbmeb-763	52	1	in	in	ADP
ajbmeb-763	52	2	addition	addition	NOUN
ajbmeb-763	52	3	,	,	PUNCT
ajbmeb-763	52	4	the	the	DET
ajbmeb-763	52	5	scientific	scientific	ADJ
ajbmeb-763	52	6	ideas	idea	NOUN
ajbmeb-763	52	7	of	of	ADP
ajbmeb-763	52	8	local	local	ADJ
ajbmeb-763	52	9	and	and	CCONJ
ajbmeb-763	52	10	foreign	foreign	ADJ
ajbmeb-763	52	11	scientists	scientist	NOUN
ajbmeb-763	52	12	are	be	AUX
ajbmeb-763	52	13	cited	cite	VERB
ajbmeb-763	52	14	as	as	ADP
ajbmeb-763	52	15	the	the	DET
ajbmeb-763	52	16	theoretical	theoretical	ADJ
ajbmeb-763	52	17	and	and	CCONJ
ajbmeb-763	52	18	methodological	methodological	ADJ
ajbmeb-763	52	19	basis	basis	NOUN
ajbmeb-763	52	20	of	of	ADP
ajbmeb-763	52	21	the	the	DET
ajbmeb-763	52	22	research	research	NOUN
ajbmeb-763	52	23	.	.	PUNCT
ajbmeb-763	53	1	4	4	X
ajbmeb-763	53	2	.	.	X
ajbmeb-763	53	3	analysis	analysis	NOUN
ajbmeb-763	53	4	and	and	CCONJ
ajbmeb-763	53	5	discussion	discussion	NOUN
ajbmeb-763	53	6	of	of	ADP
ajbmeb-763	53	7	results	result	NOUN
ajbmeb-763	53	8	according	accord	VERB
ajbmeb-763	53	9	to	to	ADP
ajbmeb-763	53	10	current	current	ADJ
ajbmeb-763	53	11	tax	tax	NOUN
ajbmeb-763	53	12	theory	theory	NOUN
ajbmeb-763	53	13	and	and	CCONJ
ajbmeb-763	53	14	practice	practice	NOUN
ajbmeb-763	53	15	,	,	PUNCT
ajbmeb-763	53	16	giving	give	VERB
ajbmeb-763	53	17	priority	priority	NOUN
ajbmeb-763	53	18	to	to	ADP
ajbmeb-763	53	19	the	the	DET
ajbmeb-763	53	20	fiscal	fiscal	ADJ
ajbmeb-763	53	21	function	function	NOUN
ajbmeb-763	53	22	of	of	ADP
ajbmeb-763	53	23	taxes	taxis	NOUN
ajbmeb-763	53	24	in	in	ADP
ajbmeb-763	53	25	order	order	NOUN
ajbmeb-763	53	26	to	to	PART
ajbmeb-763	53	27	fill	fill	VERB
ajbmeb-763	53	28	the	the	DET
ajbmeb-763	53	29	budget	budget	NOUN
ajbmeb-763	53	30	can	can	AUX
ajbmeb-763	53	31	not	not	PART
ajbmeb-763	53	32	form	form	VERB
ajbmeb-763	53	33	the	the	DET
ajbmeb-763	53	34	basis	basis	NOUN
ajbmeb-763	53	35	of	of	ADP
ajbmeb-763	53	36	tax	tax	NOUN
ajbmeb-763	53	37	strategy	strategy	NOUN
ajbmeb-763	53	38	.	.	PUNCT
ajbmeb-763	54	1	in	in	ADP
ajbmeb-763	54	2	order	order	NOUN
ajbmeb-763	54	3	to	to	PART
ajbmeb-763	54	4	achieve	achieve	VERB
ajbmeb-763	54	5	adequate	adequate	ADJ
ajbmeb-763	54	6	formation	formation	NOUN
ajbmeb-763	54	7	of	of	ADP
ajbmeb-763	54	8	budget	budget	NOUN
ajbmeb-763	54	9	revenues	revenue	NOUN
ajbmeb-763	54	10	,	,	PUNCT
ajbmeb-763	54	11	the	the	DET
ajbmeb-763	54	12	introduction	introduction	NOUN
ajbmeb-763	54	13	of	of	ADP
ajbmeb-763	54	14	new	new	ADJ
ajbmeb-763	54	15	taxes	taxis	NOUN
ajbmeb-763	54	16	and	and	CCONJ
ajbmeb-763	54	17	the	the	DET
ajbmeb-763	54	18	establishment	establishment	NOUN
ajbmeb-763	54	19	of	of	ADP
ajbmeb-763	54	20	increased	increase	VERB
ajbmeb-763	54	21	standards	standard	NOUN
ajbmeb-763	54	22	of	of	ADP
ajbmeb-763	54	23	taxation	taxation	NOUN
ajbmeb-763	54	24	are	be	AUX
ajbmeb-763	54	25	denied	deny	VERB
ajbmeb-763	54	26	.	.	PUNCT
ajbmeb-763	55	1	an	an	DET
ajbmeb-763	55	2	excessive	excessive	ADJ
ajbmeb-763	55	3	increase	increase	NOUN
ajbmeb-763	55	4	in	in	ADP
ajbmeb-763	55	5	the	the	DET
ajbmeb-763	55	6	tax	tax	NOUN
ajbmeb-763	55	7	burden	burden	NOUN
ajbmeb-763	55	8	leads	lead	VERB
ajbmeb-763	55	9	to	to	ADP
ajbmeb-763	55	10	a	a	DET
ajbmeb-763	55	11	reduction	reduction	NOUN
ajbmeb-763	55	12	of	of	ADP
ajbmeb-763	55	13	the	the	DET
ajbmeb-763	55	14	tax	tax	NOUN
ajbmeb-763	55	15	base	base	NOUN
ajbmeb-763	55	16	,	,	PUNCT
ajbmeb-763	55	17	which	which	PRON
ajbmeb-763	55	18	prevents	prevent	VERB
ajbmeb-763	55	19	the	the	DET
ajbmeb-763	55	20	creation	creation	NOUN
ajbmeb-763	55	21	of	of	ADP
ajbmeb-763	55	22	new	new	ADJ
ajbmeb-763	55	23	business	business	NOUN
ajbmeb-763	55	24	structures	structure	NOUN
ajbmeb-763	55	25	and	and	CCONJ
ajbmeb-763	55	26	exposes	expose	VERB
ajbmeb-763	55	27	existing	exist	VERB
ajbmeb-763	55	28	structures	structure	NOUN
ajbmeb-763	55	29	to	to	ADP
ajbmeb-763	55	30	mass	mass	NOUN
ajbmeb-763	55	31	bankruptcy	bankruptcy	NOUN
ajbmeb-763	55	32	.	.	PUNCT
ajbmeb-763	56	1	for	for	ADP
ajbmeb-763	56	2	this	this	DET
ajbmeb-763	56	3	reason	reason	NOUN
ajbmeb-763	56	4	,	,	PUNCT
ajbmeb-763	56	5	it	it	PRON
ajbmeb-763	56	6	is	be	AUX
ajbmeb-763	56	7	necessary	necessary	ADJ
ajbmeb-763	56	8	to	to	PART
ajbmeb-763	56	9	determine	determine	VERB
ajbmeb-763	56	10	the	the	DET
ajbmeb-763	56	11	generalized	generalized	ADJ
ajbmeb-763	56	12	tax	tax	NOUN
ajbmeb-763	56	13	burden	burden	NOUN
ajbmeb-763	56	14	at	at	ADP
ajbmeb-763	56	15	the	the	DET
ajbmeb-763	56	16	most	most	ADV
ajbmeb-763	56	17	favorable	favorable	ADJ
ajbmeb-763	56	18	level	level	NOUN
ajbmeb-763	56	19	of	of	ADP
ajbmeb-763	56	20	taxation	taxation	NOUN
ajbmeb-763	56	21	.	.	PUNCT
ajbmeb-763	57	1	in	in	ADP
ajbmeb-763	57	2	this	this	DET
ajbmeb-763	57	3	situation	situation	NOUN
ajbmeb-763	57	4	,	,	PUNCT
ajbmeb-763	57	5	taxes	taxis	NOUN
ajbmeb-763	57	6	should	should	AUX
ajbmeb-763	57	7	not	not	PART
ajbmeb-763	57	8	threaten	threaten	VERB
ajbmeb-763	57	9	business	business	NOUN
ajbmeb-763	57	10	and	and	CCONJ
ajbmeb-763	57	11	investment	investment	NOUN
ajbmeb-763	57	12	activities	activity	NOUN
ajbmeb-763	57	13	,	,	PUNCT
ajbmeb-763	57	14	as	as	ADV
ajbmeb-763	57	15	well	well	ADV
ajbmeb-763	57	16	as	as	ADP
ajbmeb-763	57	17	the	the	DET
ajbmeb-763	57	18	standard	standard	NOUN
ajbmeb-763	57	19	of	of	ADP
ajbmeb-763	57	20	living	living	NOUN
ajbmeb-763	57	21	of	of	ADP
ajbmeb-763	57	22	the	the	DET
ajbmeb-763	57	23	population	population	NOUN
ajbmeb-763	57	24	,	,	PUNCT
ajbmeb-763	57	25	and	and	CCONJ
ajbmeb-763	57	26	should	should	AUX
ajbmeb-763	57	27	provide	provide	VERB
ajbmeb-763	57	28	the	the	DET
ajbmeb-763	57	29	necessary	necessary	ADJ
ajbmeb-763	57	30	(	(	PUNCT
ajbmeb-763	57	31	sufficient	sufficient	ADJ
ajbmeb-763	57	32	)	)	PUNCT
ajbmeb-763	57	33	budget	budget	NOUN
ajbmeb-763	57	34	revenues	revenue	NOUN
ajbmeb-763	57	35	.	.	PUNCT
ajbmeb-763	58	1	in	in	ADP
ajbmeb-763	58	2	our	our	PRON
ajbmeb-763	58	3	opinion	opinion	NOUN
ajbmeb-763	58	4	,	,	PUNCT
ajbmeb-763	58	5	taking	take	VERB
ajbmeb-763	58	6	this	this	PRON
ajbmeb-763	58	7	into	into	ADP
ajbmeb-763	58	8	account	account	NOUN
ajbmeb-763	58	9	,	,	PUNCT
ajbmeb-763	58	10	it	it	PRON
ajbmeb-763	58	11	is	be	AUX
ajbmeb-763	58	12	appropriate	appropriate	ADJ
ajbmeb-763	58	13	to	to	PART
ajbmeb-763	58	14	distinguish	distinguish	VERB
ajbmeb-763	58	15	the	the	DET
ajbmeb-763	58	16	function	function	NOUN
ajbmeb-763	58	17	of	of	ADP
ajbmeb-763	58	18	applying	apply	VERB
ajbmeb-763	58	19	entrepreneurship	entrepreneurship	NOUN
ajbmeb-763	58	20	from	from	ADP
ajbmeb-763	58	21	the	the	DET
ajbmeb-763	58	22	set	set	NOUN
ajbmeb-763	58	23	of	of	ADP
ajbmeb-763	58	24	tax	tax	NOUN
ajbmeb-763	58	25	functions	function	NOUN
ajbmeb-763	58	26	.	.	PUNCT
ajbmeb-763	59	1	in	in	ADP
ajbmeb-763	59	2	order	order	NOUN
ajbmeb-763	59	3	to	to	PART
ajbmeb-763	59	4	ensure	ensure	VERB
ajbmeb-763	59	5	the	the	DET
ajbmeb-763	59	6	activity	activity	NOUN
ajbmeb-763	59	7	of	of	ADP
ajbmeb-763	59	8	business	business	NOUN
ajbmeb-763	59	9	entities	entity	NOUN
ajbmeb-763	59	10	,	,	PUNCT
ajbmeb-763	59	11	it	it	PRON
ajbmeb-763	59	12	is	be	AUX
ajbmeb-763	59	13	necessary	necessary	ADJ
ajbmeb-763	59	14	to	to	PART
ajbmeb-763	59	15	have	have	VERB
ajbmeb-763	59	16	a	a	DET
ajbmeb-763	59	17	reasonable	reasonable	ADJ
ajbmeb-763	59	18	tax	tax	NOUN
ajbmeb-763	59	19	burden	burden	NOUN
ajbmeb-763	59	20	.	.	PUNCT
ajbmeb-763	60	1	the	the	DET
ajbmeb-763	60	2	general	general	ADJ
ajbmeb-763	60	3	direction	direction	NOUN
ajbmeb-763	60	4	of	of	ADP
ajbmeb-763	60	5	taxation	taxation	NOUN
ajbmeb-763	60	6	in	in	ADP
ajbmeb-763	60	7	foreign	foreign	ADJ
ajbmeb-763	60	8	countries	country	NOUN
ajbmeb-763	60	9	has	have	AUX
ajbmeb-763	60	10	been	be	AUX
ajbmeb-763	60	11	to	to	PART
ajbmeb-763	60	12	reduce	reduce	VERB
ajbmeb-763	60	13	the	the	DET
ajbmeb-763	60	14	tax	tax	NOUN
ajbmeb-763	60	15	burden	burden	NOUN
ajbmeb-763	60	16	on	on	ADP
ajbmeb-763	60	17	profits	profit	NOUN
ajbmeb-763	60	18	.	.	PUNCT
ajbmeb-763	61	1	as	as	ADP
ajbmeb-763	61	2	the	the	DET
ajbmeb-763	61	3	tax	tax	NOUN
ajbmeb-763	61	4	burden	burden	NOUN
ajbmeb-763	61	5	increases	increase	NOUN
ajbmeb-763	61	6	,	,	PUNCT
ajbmeb-763	61	7	the	the	DET
ajbmeb-763	61	8	net	net	ADJ
ajbmeb-763	61	9	income	income	NOUN
ajbmeb-763	61	10	of	of	ADP
ajbmeb-763	61	11	citizens	citizen	NOUN
ajbmeb-763	61	12	decreases	decrease	VERB
ajbmeb-763	61	13	.	.	PUNCT
ajbmeb-763	62	1	every	every	DET
ajbmeb-763	62	2	citizen	citizen	NOUN
ajbmeb-763	62	3	will	will	AUX
ajbmeb-763	62	4	have	have	VERB
ajbmeb-763	62	5	to	to	PART
ajbmeb-763	62	6	work	work	VERB
ajbmeb-763	62	7	harder	hard	ADV
ajbmeb-763	62	8	to	to	PART
ajbmeb-763	62	9	earn	earn	VERB
ajbmeb-763	62	10	their	their	PRON
ajbmeb-763	62	11	previous	previous	ADJ
ajbmeb-763	62	12	income	income	NOUN
ajbmeb-763	62	13	before	before	ADP
ajbmeb-763	62	14	the	the	DET
ajbmeb-763	62	15	increase	increase	NOUN
ajbmeb-763	62	16	in	in	ADP
ajbmeb-763	62	17	taxes	taxis	NOUN
ajbmeb-763	62	18	.	.	PUNCT
ajbmeb-763	63	1	usually	usually	ADV
ajbmeb-763	63	2	,	,	PUNCT
ajbmeb-763	63	3	subjects	subject	NOUN
ajbmeb-763	63	4	start	start	VERB
ajbmeb-763	63	5	looking	look	VERB
ajbmeb-763	63	6	for	for	ADP
ajbmeb-763	63	7	additional	additional	ADJ
ajbmeb-763	63	8	jobs	job	NOUN
ajbmeb-763	63	9	elsewhere	elsewhere	ADV
ajbmeb-763	63	10	instead	instead	ADV
ajbmeb-763	63	11	of	of	ADP
ajbmeb-763	63	12	improving	improve	VERB
ajbmeb-763	63	13	their	their	PRON
ajbmeb-763	63	14	productivity	productivity	NOUN
ajbmeb-763	63	15	in	in	ADP
ajbmeb-763	63	16	their	their	PRON
ajbmeb-763	63	17	main	main	ADJ
ajbmeb-763	63	18	workplace	workplace	NOUN
ajbmeb-763	63	19	.	.	PUNCT
ajbmeb-763	64	1	in	in	ADP
ajbmeb-763	64	2	addition	addition	NOUN
ajbmeb-763	64	3	,	,	PUNCT
ajbmeb-763	64	4	there	there	PRON
ajbmeb-763	64	5	has	have	AUX
ajbmeb-763	64	6	been	be	AUX
ajbmeb-763	64	7	a	a	DET
ajbmeb-763	64	8	change	change	NOUN
ajbmeb-763	64	9	in	in	ADP
ajbmeb-763	64	10	the	the	DET
ajbmeb-763	64	11	rates	rate	NOUN
ajbmeb-763	64	12	of	of	ADP
ajbmeb-763	64	13	vat	vat	NOUN
ajbmeb-763	64	14	,	,	PUNCT
ajbmeb-763	64	15	income	income	NOUN
ajbmeb-763	64	16	tax	tax	NOUN
ajbmeb-763	64	17	and	and	CCONJ
ajbmeb-763	64	18	excise	excise	NOUN
ajbmeb-763	64	19	duties	duty	NOUN
ajbmeb-763	64	20	of	of	ADP
ajbmeb-763	64	21	the	the	DET
ajbmeb-763	64	22	main	main	ADJ
ajbmeb-763	64	23	taxes	taxis	NOUN
ajbmeb-763	64	24	that	that	PRON
ajbmeb-763	64	25	form	form	VERB
ajbmeb-763	64	26	the	the	DET
ajbmeb-763	64	27	budget	budget	NOUN
ajbmeb-763	64	28	income	income	NOUN
ajbmeb-763	64	29	.	.	PUNCT
ajbmeb-763	65	1	the	the	DET
ajbmeb-763	65	2	minimum	minimum	ADJ
ajbmeb-763	65	3	rates	rate	NOUN
ajbmeb-763	65	4	of	of	ADP
ajbmeb-763	65	5	personal	personal	ADJ
ajbmeb-763	65	6	income	income	NOUN
ajbmeb-763	65	7	taxes	taxis	NOUN
ajbmeb-763	65	8	have	have	AUX
ajbmeb-763	65	9	been	be	AUX
ajbmeb-763	65	10	increased	increase	VERB
ajbmeb-763	65	11	.	.	PUNCT
ajbmeb-763	66	1	as	as	ADP
ajbmeb-763	66	2	a	a	DET
ajbmeb-763	66	3	result	result	NOUN
ajbmeb-763	66	4	of	of	ADP
ajbmeb-763	66	5	all	all	PRON
ajbmeb-763	66	6	of	of	ADP
ajbmeb-763	66	7	them	they	PRON
ajbmeb-763	66	8	,	,	PUNCT
ajbmeb-763	66	9	the	the	DET
ajbmeb-763	66	10	tax	tax	NOUN
ajbmeb-763	66	11	burden	burden	NOUN
ajbmeb-763	66	12	for	for	ADP
ajbmeb-763	66	13	each	each	DET
ajbmeb-763	66	14	taxpayer	taxpayer	NOUN
ajbmeb-763	66	15	actually	actually	ADV
ajbmeb-763	66	16	increased	increase	VERB
ajbmeb-763	66	17	.	.	PUNCT
ajbmeb-763	67	1	economists	economist	NOUN
ajbmeb-763	67	2	-	-	PUNCT
ajbmeb-763	67	3	scientists	scientist	NOUN
ajbmeb-763	67	4	and	and	CCONJ
ajbmeb-763	67	5	specialists	specialist	NOUN
ajbmeb-763	67	6	have	have	AUX
ajbmeb-763	67	7	researched	research	VERB
ajbmeb-763	67	8	and	and	CCONJ
ajbmeb-763	67	9	analyzed	analyze	VERB
ajbmeb-763	67	10	certain	certain	ADJ
ajbmeb-763	67	11	shortcomings	shortcoming	NOUN
ajbmeb-763	67	12	in	in	ADP
ajbmeb-763	67	13	the	the	DET
ajbmeb-763	67	14	process	process	NOUN
ajbmeb-763	67	15	of	of	ADP
ajbmeb-763	67	16	formation	formation	NOUN
ajbmeb-763	67	17	of	of	ADP
ajbmeb-763	67	18	the	the	DET
ajbmeb-763	67	19	tax	tax	NOUN
ajbmeb-763	67	20	system	system	NOUN
ajbmeb-763	67	21	of	of	ADP
ajbmeb-763	67	22	our	our	PRON
ajbmeb-763	67	23	country	country	NOUN
ajbmeb-763	67	24	.	.	PUNCT
ajbmeb-763	68	1	in	in	ADP
ajbmeb-763	68	2	particular	particular	ADJ
ajbmeb-763	68	3	,	,	PUNCT
ajbmeb-763	68	4	the	the	DET
ajbmeb-763	68	5	following	follow	VERB
ajbmeb-763	68	6	should	should	AUX
ajbmeb-763	68	7	be	be	AUX
ajbmeb-763	68	8	highlighted	highlight	VERB
ajbmeb-763	68	9	:	:	PUNCT
ajbmeb-763	68	10	american	american	PROPN
ajbmeb-763	68	11	journal	journal	PROPN
ajbmeb-763	68	12	of	of	ADP
ajbmeb-763	68	13	business	business	NOUN
ajbmeb-763	68	14	management	management	NOUN
ajbmeb-763	68	15	,	,	PUNCT
ajbmeb-763	68	16	economics	economic	NOUN
ajbmeb-763	68	17	and	and	CCONJ
ajbmeb-763	68	18	banking	banking	NOUN
ajbmeb-763	68	19	volume	volume	NOUN
ajbmeb-763	68	20	11	11	NUM
ajbmeb-763	68	21	april	april	PROPN
ajbmeb-763	68	22	,	,	PUNCT
ajbmeb-763	68	23	2023	2023	NUM
ajbmeb-763	68	24	p	p	NOUN
ajbmeb-763	68	25	a	a	DET
ajbmeb-763	68	26	g	g	NOUN
ajbmeb-763	68	27	e	e	PROPN
ajbmeb-763	68	28	|	|	NOUN
ajbmeb-763	68	29	170	170	NUM
ajbmeb-763	68	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-763	68	31	▪	▪	ADV
ajbmeb-763	68	32	the	the	DET
ajbmeb-763	68	33	priority	priority	NOUN
ajbmeb-763	68	34	of	of	ADP
ajbmeb-763	68	35	the	the	DET
ajbmeb-763	68	36	fiscal	fiscal	ADJ
ajbmeb-763	68	37	approach	approach	NOUN
ajbmeb-763	68	38	in	in	ADP
ajbmeb-763	68	39	tax	tax	NOUN
ajbmeb-763	68	40	policy	policy	NOUN
ajbmeb-763	68	41	was	be	AUX
ajbmeb-763	68	42	carried	carry	VERB
ajbmeb-763	68	43	out	out	ADP
ajbmeb-763	68	44	by	by	ADP
ajbmeb-763	68	45	setting	set	VERB
ajbmeb-763	68	46	high	high	ADJ
ajbmeb-763	68	47	tax	tax	NOUN
ajbmeb-763	68	48	rates	rate	NOUN
ajbmeb-763	68	49	in	in	ADP
ajbmeb-763	68	50	the	the	DET
ajbmeb-763	68	51	presence	presence	NOUN
ajbmeb-763	68	52	of	of	ADP
ajbmeb-763	68	53	a	a	DET
ajbmeb-763	68	54	large	large	ADJ
ajbmeb-763	68	55	number	number	NOUN
ajbmeb-763	68	56	of	of	ADP
ajbmeb-763	68	57	benefits	benefit	NOUN
ajbmeb-763	68	58	;	;	PUNCT
ajbmeb-763	68	59	▪	▪	NOUN
ajbmeb-763	68	60	the	the	DET
ajbmeb-763	68	61	tax	tax	NOUN
ajbmeb-763	68	62	system	system	NOUN
ajbmeb-763	68	63	has	have	AUX
ajbmeb-763	68	64	effectively	effectively	ADV
ajbmeb-763	68	65	failed	fail	VERB
ajbmeb-763	68	66	to	to	PART
ajbmeb-763	68	67	fulfill	fulfill	VERB
ajbmeb-763	68	68	its	its	PRON
ajbmeb-763	68	69	important	important	ADJ
ajbmeb-763	68	70	function	function	NOUN
ajbmeb-763	68	71	of	of	ADP
ajbmeb-763	68	72	stimulating	stimulate	VERB
ajbmeb-763	68	73	production	production	NOUN
ajbmeb-763	68	74	,	,	PUNCT
ajbmeb-763	68	75	as	as	SCONJ
ajbmeb-763	68	76	private	private	ADJ
ajbmeb-763	68	77	savings	saving	NOUN
ajbmeb-763	68	78	and	and	CCONJ
ajbmeb-763	68	79	investment	investment	NOUN
ajbmeb-763	68	80	have	have	AUX
ajbmeb-763	68	81	declined	decline	VERB
ajbmeb-763	68	82	due	due	ADP
ajbmeb-763	68	83	to	to	ADP
ajbmeb-763	68	84	the	the	DET
ajbmeb-763	68	85	30.0	30.0	NUM
ajbmeb-763	68	86	%	%	NOUN
ajbmeb-763	68	87	tax	tax	NOUN
ajbmeb-763	68	88	on	on	ADP
ajbmeb-763	68	89	corporate	corporate	ADJ
ajbmeb-763	68	90	income	income	NOUN
ajbmeb-763	68	91	.	.	PUNCT
ajbmeb-763	69	1	usually	usually	ADV
ajbmeb-763	69	2	,	,	PUNCT
ajbmeb-763	69	3	if	if	SCONJ
ajbmeb-763	69	4	the	the	DET
ajbmeb-763	69	5	share	share	NOUN
ajbmeb-763	69	6	of	of	ADP
ajbmeb-763	69	7	taxes	taxis	NOUN
ajbmeb-763	69	8	exceeds	exceed	VERB
ajbmeb-763	69	9	40.0	40.0	NUM
ajbmeb-763	69	10	-	-	SYM
ajbmeb-763	69	11	50.0	50.0	NUM
ajbmeb-763	69	12	%	%	NOUN
ajbmeb-763	69	13	of	of	ADP
ajbmeb-763	69	14	income	income	NOUN
ajbmeb-763	69	15	,	,	PUNCT
ajbmeb-763	69	16	then	then	ADV
ajbmeb-763	69	17	investment	investment	NOUN
ajbmeb-763	69	18	activity	activity	NOUN
ajbmeb-763	69	19	stops	stop	VERB
ajbmeb-763	69	20	completely	completely	ADV
ajbmeb-763	69	21	and	and	CCONJ
ajbmeb-763	69	22	production	production	NOUN
ajbmeb-763	69	23	decreases	decrease	NOUN
ajbmeb-763	69	24	;	;	PUNCT
ajbmeb-763	69	25	▪	▪	ADJ
ajbmeb-763	69	26	inequality	inequality	NOUN
ajbmeb-763	69	27	in	in	ADP
ajbmeb-763	69	28	the	the	DET
ajbmeb-763	69	29	distribution	distribution	NOUN
ajbmeb-763	69	30	of	of	ADP
ajbmeb-763	69	31	the	the	DET
ajbmeb-763	69	32	tax	tax	NOUN
ajbmeb-763	69	33	burden	burden	NOUN
ajbmeb-763	69	34	among	among	ADP
ajbmeb-763	69	35	taxpayers	taxpayer	NOUN
ajbmeb-763	69	36	,	,	PUNCT
ajbmeb-763	69	37	the	the	DET
ajbmeb-763	69	38	main	main	ADJ
ajbmeb-763	69	39	tax	tax	NOUN
ajbmeb-763	69	40	burden	burden	NOUN
ajbmeb-763	69	41	fell	fall	VERB
ajbmeb-763	69	42	on	on	ADP
ajbmeb-763	69	43	the	the	DET
ajbmeb-763	69	44	income	income	NOUN
ajbmeb-763	69	45	of	of	ADP
ajbmeb-763	69	46	enterprises	enterprise	NOUN
ajbmeb-763	69	47	,	,	PUNCT
ajbmeb-763	69	48	while	while	SCONJ
ajbmeb-763	69	49	natural	natural	ADJ
ajbmeb-763	69	50	raw	raw	ADJ
ajbmeb-763	69	51	material	material	NOUN
ajbmeb-763	69	52	resources	resource	NOUN
ajbmeb-763	69	53	,	,	PUNCT
ajbmeb-763	69	54	property	property	NOUN
ajbmeb-763	69	55	and	and	CCONJ
ajbmeb-763	69	56	income	income	NOUN
ajbmeb-763	69	57	of	of	ADP
ajbmeb-763	69	58	individuals	individual	NOUN
ajbmeb-763	69	59	were	be	AUX
ajbmeb-763	69	60	taxed	tax	VERB
ajbmeb-763	69	61	at	at	ADP
ajbmeb-763	69	62	a	a	DET
ajbmeb-763	69	63	relatively	relatively	ADV
ajbmeb-763	69	64	low	low	ADJ
ajbmeb-763	69	65	level	level	NOUN
ajbmeb-763	69	66	,	,	PUNCT
ajbmeb-763	69	67	and	and	CCONJ
ajbmeb-763	69	68	they	they	PRON
ajbmeb-763	69	69	had	have	VERB
ajbmeb-763	69	70	an	an	DET
ajbmeb-763	69	71	insignificant	insignificant	ADJ
ajbmeb-763	69	72	share	share	NOUN
ajbmeb-763	69	73	in	in	ADP
ajbmeb-763	69	74	the	the	DET
ajbmeb-763	69	75	total	total	ADJ
ajbmeb-763	69	76	budget	budget	NOUN
ajbmeb-763	69	77	income	income	NOUN
ajbmeb-763	69	78	;	;	PUNCT
ajbmeb-763	69	79	▪	▪	X
ajbmeb-763	69	80	a	a	DET
ajbmeb-763	69	81	significant	significant	ADJ
ajbmeb-763	69	82	amount	amount	NOUN
ajbmeb-763	69	83	of	of	ADP
ajbmeb-763	69	84	all	all	DET
ajbmeb-763	69	85	tax	tax	NOUN
ajbmeb-763	69	86	revenues	revenue	NOUN
ajbmeb-763	69	87	was	be	AUX
ajbmeb-763	69	88	redistributed	redistribute	VERB
ajbmeb-763	69	89	through	through	ADP
ajbmeb-763	69	90	the	the	DET
ajbmeb-763	69	91	state	state	NOUN
ajbmeb-763	69	92	budget	budget	NOUN
ajbmeb-763	69	93	due	due	ADP
ajbmeb-763	69	94	to	to	ADP
ajbmeb-763	69	95	the	the	DET
ajbmeb-763	69	96	lack	lack	NOUN
ajbmeb-763	69	97	of	of	ADP
ajbmeb-763	69	98	rational	rational	ADJ
ajbmeb-763	69	99	distribution	distribution	NOUN
ajbmeb-763	69	100	of	of	ADP
ajbmeb-763	69	101	state	state	NOUN
ajbmeb-763	69	102	and	and	CCONJ
ajbmeb-763	69	103	local	local	ADJ
ajbmeb-763	69	104	tax	tax	NOUN
ajbmeb-763	69	105	types	type	NOUN
ajbmeb-763	69	106	,	,	PUNCT
ajbmeb-763	69	107	attaching	attach	VERB
ajbmeb-763	69	108	taxes	taxis	NOUN
ajbmeb-763	69	109	to	to	ADP
ajbmeb-763	69	110	budgets	budget	NOUN
ajbmeb-763	69	111	of	of	ADP
ajbmeb-763	69	112	different	different	ADJ
ajbmeb-763	69	113	levels	level	NOUN
ajbmeb-763	69	114	.	.	PUNCT
ajbmeb-763	70	1	it	it	PRON
ajbmeb-763	70	2	should	should	AUX
ajbmeb-763	70	3	be	be	AUX
ajbmeb-763	70	4	noted	note	VERB
ajbmeb-763	70	5	that	that	SCONJ
ajbmeb-763	70	6	the	the	DET
ajbmeb-763	70	7	current	current	ADJ
ajbmeb-763	70	8	high	high	ADJ
ajbmeb-763	70	9	rates	rate	NOUN
ajbmeb-763	70	10	of	of	ADP
ajbmeb-763	70	11	income	income	NOUN
ajbmeb-763	70	12	taxation	taxation	NOUN
ajbmeb-763	70	13	have	have	AUX
ajbmeb-763	70	14	been	be	AUX
ajbmeb-763	70	15	inefficient	inefficient	ADJ
ajbmeb-763	70	16	due	due	ADP
ajbmeb-763	70	17	to	to	ADP
ajbmeb-763	70	18	the	the	DET
ajbmeb-763	70	19	availability	availability	NOUN
ajbmeb-763	70	20	of	of	ADP
ajbmeb-763	70	21	large	large	ADJ
ajbmeb-763	70	22	tax	tax	NOUN
ajbmeb-763	70	23	credits	credit	NOUN
ajbmeb-763	70	24	.	.	PUNCT
ajbmeb-763	71	1	in	in	ADP
ajbmeb-763	71	2	the	the	DET
ajbmeb-763	71	3	practice	practice	NOUN
ajbmeb-763	71	4	of	of	ADP
ajbmeb-763	71	5	applying	apply	VERB
ajbmeb-763	71	6	privileges	privilege	NOUN
ajbmeb-763	71	7	,	,	PUNCT
ajbmeb-763	71	8	it	it	PRON
ajbmeb-763	71	9	is	be	AUX
ajbmeb-763	71	10	also	also	ADV
ajbmeb-763	71	11	allowed	allow	VERB
ajbmeb-763	71	12	to	to	PART
ajbmeb-763	71	13	transfer	transfer	VERB
ajbmeb-763	71	14	the	the	DET
ajbmeb-763	71	15	privilege	privilege	NOUN
ajbmeb-763	71	16	given	give	VERB
ajbmeb-763	71	17	to	to	ADP
ajbmeb-763	71	18	one	one	NUM
ajbmeb-763	71	19	taxpayer	taxpayer	NOUN
ajbmeb-763	71	20	to	to	ADP
ajbmeb-763	71	21	another	another	PRON
ajbmeb-763	71	22	as	as	ADP
ajbmeb-763	71	23	an	an	DET
ajbmeb-763	71	24	additional	additional	ADJ
ajbmeb-763	71	25	burden	burden	NOUN
ajbmeb-763	71	26	.	.	PUNCT
ajbmeb-763	72	1	according	accord	VERB
ajbmeb-763	72	2	to	to	ADP
ajbmeb-763	72	3	some	some	DET
ajbmeb-763	72	4	authors	author	NOUN
ajbmeb-763	72	5	,	,	PUNCT
ajbmeb-763	72	6	the	the	DET
ajbmeb-763	72	7	exemption	exemption	NOUN
ajbmeb-763	72	8	of	of	ADP
ajbmeb-763	72	9	agricultural	agricultural	ADJ
ajbmeb-763	72	10	enterprises	enterprise	NOUN
ajbmeb-763	72	11	from	from	ADP
ajbmeb-763	72	12	value	value	NOUN
ajbmeb-763	72	13	added	add	VERB
ajbmeb-763	72	14	tax	tax	NOUN
ajbmeb-763	72	15	leads	lead	VERB
ajbmeb-763	72	16	to	to	ADP
ajbmeb-763	72	17	an	an	DET
ajbmeb-763	72	18	increase	increase	NOUN
ajbmeb-763	72	19	in	in	ADP
ajbmeb-763	72	20	the	the	DET
ajbmeb-763	72	21	tax	tax	NOUN
ajbmeb-763	72	22	burden	burden	NOUN
ajbmeb-763	72	23	on	on	ADP
ajbmeb-763	72	24	enterprises	enterprise	NOUN
ajbmeb-763	72	25	that	that	PRON
ajbmeb-763	72	26	process	process	VERB
ajbmeb-763	72	27	their	their	PRON
ajbmeb-763	72	28	products	product	NOUN
ajbmeb-763	72	29	.	.	PUNCT
ajbmeb-763	73	1	figure	figure	NOUN
ajbmeb-763	73	2	1	1	NUM
ajbmeb-763	73	3	.	.	PUNCT
ajbmeb-763	73	4	special	special	ADJ
ajbmeb-763	73	5	attention	attention	NOUN
ajbmeb-763	73	6	should	should	AUX
ajbmeb-763	73	7	be	be	AUX
ajbmeb-763	73	8	paid	pay	VERB
ajbmeb-763	73	9	to	to	ADP
ajbmeb-763	73	10	the	the	DET
ajbmeb-763	73	11	following	following	NOUN
ajbmeb-763	73	12	when	when	SCONJ
ajbmeb-763	73	13	tax	tax	NOUN
ajbmeb-763	73	14	benefits	benefit	NOUN
ajbmeb-763	73	15	are	be	AUX
ajbmeb-763	73	16	used	use	VERB
ajbmeb-763	73	17	selectively	selectively	ADV
ajbmeb-763	73	18	[	[	X
ajbmeb-763	73	19	14	14	NUM
ajbmeb-763	73	20	]	]	PUNCT
ajbmeb-763	73	21	at	at	ADP
ajbmeb-763	73	22	this	this	DET
ajbmeb-763	73	23	point	point	NOUN
ajbmeb-763	73	24	,	,	PUNCT
ajbmeb-763	73	25	it	it	PRON
ajbmeb-763	73	26	should	should	AUX
ajbmeb-763	73	27	be	be	AUX
ajbmeb-763	73	28	said	say	VERB
ajbmeb-763	73	29	that	that	SCONJ
ajbmeb-763	73	30	tax	tax	NOUN
ajbmeb-763	73	31	credits	credit	NOUN
ajbmeb-763	73	32	are	be	AUX
ajbmeb-763	73	33	a	a	DET
ajbmeb-763	73	34	factor	factor	NOUN
ajbmeb-763	73	35	that	that	PRON
ajbmeb-763	73	36	eases	ease	VERB
ajbmeb-763	73	37	the	the	DET
ajbmeb-763	73	38	tax	tax	NOUN
ajbmeb-763	73	39	burden	burden	NOUN
ajbmeb-763	73	40	and	and	CCONJ
ajbmeb-763	73	41	are	be	AUX
ajbmeb-763	73	42	focused	focus	VERB
ajbmeb-763	73	43	on	on	ADP
ajbmeb-763	73	44	incentives	incentive	NOUN
ajbmeb-763	73	45	.	.	PUNCT
ajbmeb-763	74	1	these	these	PRON
ajbmeb-763	74	2	are	be	AUX
ajbmeb-763	74	3	in	in	ADP
ajbmeb-763	74	4	the	the	DET
ajbmeb-763	74	5	form	form	NOUN
ajbmeb-763	74	6	of	of	ADP
ajbmeb-763	74	7	reduction	reduction	NOUN
ajbmeb-763	74	8	of	of	ADP
ajbmeb-763	74	9	the	the	DET
ajbmeb-763	74	10	tax	tax	NOUN
ajbmeb-763	74	11	base	base	NOUN
ajbmeb-763	74	12	and	and	CCONJ
ajbmeb-763	74	13	tax	tax	NOUN
ajbmeb-763	74	14	rate	rate	NOUN
ajbmeb-763	74	15	,	,	PUNCT
ajbmeb-763	74	16	tax	tax	NOUN
ajbmeb-763	74	17	exemption	exemption	NOUN
ajbmeb-763	74	18	,	,	PUNCT
ajbmeb-763	74	19	conversion	conversion	NOUN
ajbmeb-763	74	20	of	of	ADP
ajbmeb-763	74	21	tax	tax	NOUN
ajbmeb-763	74	22	into	into	ADP
ajbmeb-763	74	23	credit	credit	NOUN
ajbmeb-763	74	24	,	,	PUNCT
ajbmeb-763	74	25	granting	grant	VERB
ajbmeb-763	74	26	of	of	ADP
ajbmeb-763	74	27	tax	tax	NOUN
ajbmeb-763	74	28	holidays	holiday	NOUN
ajbmeb-763	74	29	.	.	PUNCT
ajbmeb-763	75	1	the	the	DET
ajbmeb-763	75	2	tax	tax	NOUN
ajbmeb-763	75	3	legislation	legislation	NOUN
ajbmeb-763	75	4	of	of	ADP
ajbmeb-763	75	5	uzbekistan	uzbekistan	PROPN
ajbmeb-763	75	6	also	also	ADV
ajbmeb-763	75	7	provides	provide	VERB
ajbmeb-763	75	8	for	for	ADP
ajbmeb-763	75	9	a	a	DET
ajbmeb-763	75	10	number	number	NOUN
ajbmeb-763	75	11	of	of	ADP
ajbmeb-763	75	12	benefits	benefit	NOUN
ajbmeb-763	75	13	.	.	PUNCT
ajbmeb-763	76	1	exemptions	exemption	NOUN
ajbmeb-763	76	2	are	be	AUX
ajbmeb-763	76	3	applied	apply	VERB
ajbmeb-763	76	4	selectively	selectively	ADV
ajbmeb-763	76	5	rather	rather	ADV
ajbmeb-763	76	6	than	than	ADP
ajbmeb-763	76	7	targeted	target	VERB
ajbmeb-763	76	8	,	,	PUNCT
ajbmeb-763	76	9	benefiting	benefit	VERB
ajbmeb-763	76	10	a	a	DET
ajbmeb-763	76	11	certain	certain	ADJ
ajbmeb-763	76	12	group	group	NOUN
ajbmeb-763	76	13	of	of	ADP
ajbmeb-763	76	14	taxpayers	taxpayer	NOUN
ajbmeb-763	76	15	.	.	PUNCT
ajbmeb-763	77	1	for	for	ADP
ajbmeb-763	77	2	example	example	NOUN
ajbmeb-763	77	3	,	,	PUNCT
ajbmeb-763	77	4	in	in	ADP
ajbmeb-763	77	5	2005	2005	NUM
ajbmeb-763	77	6	-	-	SYM
ajbmeb-763	77	7	2006	2006	NUM
ajbmeb-763	77	8	,	,	PUNCT
ajbmeb-763	77	9	newly	newly	ADV
ajbmeb-763	77	10	established	establish	VERB
ajbmeb-763	77	11	farms	farm	NOUN
ajbmeb-763	77	12	in	in	ADP
ajbmeb-763	77	13	the	the	DET
ajbmeb-763	77	14	process	process	NOUN
ajbmeb-763	77	15	of	of	ADP
ajbmeb-763	77	16	agricultural	agricultural	ADJ
ajbmeb-763	77	17	farming	farming	NOUN
ajbmeb-763	77	18	were	be	AUX
ajbmeb-763	77	19	exempted	exempt	VERB
ajbmeb-763	77	20	from	from	ADP
ajbmeb-763	77	21	land	land	NOUN
ajbmeb-763	77	22	tax	tax	NOUN
ajbmeb-763	77	23	for	for	ADP
ajbmeb-763	77	24	a	a	DET
ajbmeb-763	77	25	period	period	NOUN
ajbmeb-763	77	26	of	of	ADP
ajbmeb-763	77	27	5	5	NUM
ajbmeb-763	77	28	years	year	NOUN
ajbmeb-763	77	29	.	.	PUNCT
ajbmeb-763	78	1	this	this	PRON
ajbmeb-763	78	2	helps	help	VERB
ajbmeb-763	78	3	them	they	PRON
ajbmeb-763	78	4	stand	stand	VERB
ajbmeb-763	78	5	on	on	ADP
ajbmeb-763	78	6	their	their	PRON
ajbmeb-763	78	7	own	own	ADJ
ajbmeb-763	78	8	feet	foot	NOUN
ajbmeb-763	78	9	.	.	PUNCT
ajbmeb-763	79	1	tax	tax	NOUN
ajbmeb-763	79	2	incentives	incentive	NOUN
ajbmeb-763	79	3	can	can	AUX
ajbmeb-763	79	4	be	be	AUX
ajbmeb-763	79	5	divided	divide	VERB
ajbmeb-763	79	6	into	into	ADP
ajbmeb-763	79	7	two	two	NUM
ajbmeb-763	79	8	groups	group	NOUN
ajbmeb-763	79	9	:	:	PUNCT
ajbmeb-763	79	10	effective	effective	ADJ
ajbmeb-763	79	11	incentives	incentive	NOUN
ajbmeb-763	79	12	and	and	CCONJ
ajbmeb-763	79	13	non	non	ADJ
ajbmeb-763	79	14	-	-	ADJ
ajbmeb-763	79	15	effective	effective	ADJ
ajbmeb-763	79	16	incentives	incentive	NOUN
ajbmeb-763	79	17	.	.	PUNCT
ajbmeb-763	80	1	in	in	ADP
ajbmeb-763	80	2	uzbekistan	uzbekistan	PROPN
ajbmeb-763	80	3	,	,	PUNCT
ajbmeb-763	80	4	the	the	DET
ajbmeb-763	80	5	second	second	ADJ
ajbmeb-763	80	6	group	group	NOUN
ajbmeb-763	80	7	of	of	ADP
ajbmeb-763	80	8	benefits	benefit	NOUN
ajbmeb-763	80	9	is	be	AUX
ajbmeb-763	80	10	numerous	numerous	ADJ
ajbmeb-763	80	11	.	.	PUNCT
ajbmeb-763	81	1	since	since	SCONJ
ajbmeb-763	81	2	the	the	DET
ajbmeb-763	81	3	benefits	benefit	NOUN
ajbmeb-763	81	4	they	they	PRON
ajbmeb-763	81	5	provide	provide	VERB
ajbmeb-763	81	6	are	be	AUX
ajbmeb-763	81	7	not	not	PART
ajbmeb-763	81	8	significant	significant	ADJ
ajbmeb-763	81	9	,	,	PUNCT
ajbmeb-763	81	10	they	they	PRON
ajbmeb-763	81	11	can	can	AUX
ajbmeb-763	81	12	not	not	PART
ajbmeb-763	81	13	change	change	VERB
ajbmeb-763	81	14	the	the	DET
ajbmeb-763	81	15	economic	economic	ADJ
ajbmeb-763	81	16	activity	activity	NOUN
ajbmeb-763	81	17	of	of	ADP
ajbmeb-763	81	18	taxpayers	taxpayer	NOUN
ajbmeb-763	81	19	.	.	PUNCT
ajbmeb-763	82	1	one	one	NUM
ajbmeb-763	82	2	of	of	ADP
ajbmeb-763	82	3	the	the	DET
ajbmeb-763	82	4	ways	way	NOUN
ajbmeb-763	82	5	to	to	PART
ajbmeb-763	82	6	reduce	reduce	VERB
ajbmeb-763	82	7	the	the	DET
ajbmeb-763	82	8	corporate	corporate	ADJ
ajbmeb-763	82	9	tax	tax	NOUN
ajbmeb-763	82	10	burden	burden	NOUN
ajbmeb-763	82	11	is	be	AUX
ajbmeb-763	82	12	to	to	PART
ajbmeb-763	82	13	use	use	VERB
ajbmeb-763	82	14	tax	tax	NOUN
ajbmeb-763	82	15	credits	credit	NOUN
ajbmeb-763	82	16	.	.	PUNCT
ajbmeb-763	83	1	a	a	DET
ajbmeb-763	83	2	tax	tax	NOUN
ajbmeb-763	83	3	credit	credit	NOUN
ajbmeb-763	83	4	is	be	AUX
ajbmeb-763	83	5	an	an	DET
ajbmeb-763	83	6	incentive	incentive	NOUN
ajbmeb-763	83	7	for	for	ADP
ajbmeb-763	83	8	the	the	DET
ajbmeb-763	83	9	government	government	NOUN
ajbmeb-763	83	10	if	if	SCONJ
ajbmeb-763	83	11	it	it	PRON
ajbmeb-763	83	12	provides	provide	VERB
ajbmeb-763	83	13	relief	relief	NOUN
ajbmeb-763	83	14	for	for	ADP
ajbmeb-763	83	15	the	the	DET
ajbmeb-763	83	16	payer	payer	NOUN
ajbmeb-763	83	17	.	.	PUNCT
ajbmeb-763	84	1	the	the	DET
ajbmeb-763	84	2	ability	ability	NOUN
ajbmeb-763	84	3	to	to	PART
ajbmeb-763	84	4	incentivize	incentivize	VERB
ajbmeb-763	84	5	benefits	benefit	NOUN
ajbmeb-763	84	6	is	be	AUX
ajbmeb-763	84	7	often	often	ADV
ajbmeb-763	84	8	inherent	inherent	ADJ
ajbmeb-763	84	9	in	in	ADP
ajbmeb-763	84	10	proper	proper	ADJ
ajbmeb-763	84	11	taxes	taxis	NOUN
ajbmeb-763	84	12	.	.	PUNCT
ajbmeb-763	85	1	the	the	DET
ajbmeb-763	85	2	effect	effect	NOUN
ajbmeb-763	85	3	of	of	ADP
ajbmeb-763	85	4	benefits	benefit	NOUN
ajbmeb-763	85	5	on	on	ADP
ajbmeb-763	85	6	the	the	DET
ajbmeb-763	85	7	taxpayer	taxpayer	NOUN
ajbmeb-763	85	8	is	be	AUX
ajbmeb-763	85	9	a	a	DET
ajbmeb-763	85	10	primary	primary	ADJ
ajbmeb-763	85	11	effect	effect	NOUN
ajbmeb-763	85	12	,	,	PUNCT
ajbmeb-763	85	13	while	while	SCONJ
ajbmeb-763	85	14	the	the	DET
ajbmeb-763	85	15	effect	effect	NOUN
ajbmeb-763	85	16	on	on	ADP
ajbmeb-763	85	17	the	the	DET
ajbmeb-763	85	18	national	national	ADJ
ajbmeb-763	85	19	economy	economy	NOUN
ajbmeb-763	85	20	is	be	AUX
ajbmeb-763	85	21	a	a	DET
ajbmeb-763	85	22	cumulative	cumulative	ADJ
ajbmeb-763	85	23	or	or	CCONJ
ajbmeb-763	85	24	secondary	secondary	ADJ
ajbmeb-763	85	25	effect	effect	NOUN
ajbmeb-763	85	26	.	.	PUNCT
ajbmeb-763	86	1	american	american	ADJ
ajbmeb-763	86	2	journal	journal	PROPN
ajbmeb-763	86	3	of	of	ADP
ajbmeb-763	86	4	business	business	NOUN
ajbmeb-763	86	5	management	management	NOUN
ajbmeb-763	86	6	,	,	PUNCT
ajbmeb-763	86	7	economics	economic	NOUN
ajbmeb-763	86	8	and	and	CCONJ
ajbmeb-763	86	9	banking	banking	NOUN
ajbmeb-763	86	10	volume	volume	NOUN
ajbmeb-763	86	11	11	11	NUM
ajbmeb-763	86	12	april	april	PROPN
ajbmeb-763	86	13	,	,	PUNCT
ajbmeb-763	86	14	2023	2023	NUM
ajbmeb-763	86	15	p	p	NOUN
ajbmeb-763	86	16	a	a	DET
ajbmeb-763	86	17	g	g	NOUN
ajbmeb-763	86	18	e	e	NOUN
ajbmeb-763	86	19	|	|	ADV
ajbmeb-763	86	20	171	171	NUM
ajbmeb-763	86	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-763	86	22	figure	figure	NOUN
ajbmeb-763	86	23	2	2	NUM
ajbmeb-763	86	24	.	.	PUNCT
ajbmeb-763	86	25	information	information	NOUN
ajbmeb-763	86	26	on	on	ADP
ajbmeb-763	86	27	budget	budget	NOUN
ajbmeb-763	86	28	revenues	revenue	NOUN
ajbmeb-763	86	29	in	in	ADP
ajbmeb-763	86	30	the	the	DET
ajbmeb-763	86	31	republic	republic	NOUN
ajbmeb-763	86	32	of	of	ADP
ajbmeb-763	86	33	uzbekistan	uzbekistan	PROPN
ajbmeb-763	86	34	by	by	ADP
ajbmeb-763	86	35	types	type	NOUN
ajbmeb-763	86	36	of	of	ADP
ajbmeb-763	86	37	taxes	taxis	NOUN
ajbmeb-763	86	38	as	as	ADP
ajbmeb-763	86	39	of	of	ADP
ajbmeb-763	86	40	march	march	PROPN
ajbmeb-763	86	41	31	31	NUM
ajbmeb-763	86	42	,	,	PUNCT
ajbmeb-763	86	43	2022	2022	NUM
ajbmeb-763	86	44	-	-	SYM
ajbmeb-763	86	45	2023	2023	NUM
ajbmeb-763	86	46	(	(	PUNCT
ajbmeb-763	86	47	in	in	ADP
ajbmeb-763	86	48	billion	billion	NUM
ajbmeb-763	86	49	soums	soum	NOUN
ajbmeb-763	86	50	)	)	PUNCT
ajbmeb-763	87	1	[	[	X
ajbmeb-763	87	2	15	15	NUM
ajbmeb-763	87	3	]	]	PUNCT
ajbmeb-763	87	4	as	as	SCONJ
ajbmeb-763	87	5	we	we	PRON
ajbmeb-763	87	6	can	can	AUX
ajbmeb-763	87	7	see	see	VERB
ajbmeb-763	87	8	in	in	ADP
ajbmeb-763	87	9	the	the	DET
ajbmeb-763	87	10	picture	picture	NOUN
ajbmeb-763	87	11	above	above	ADV
ajbmeb-763	87	12	,	,	PUNCT
ajbmeb-763	87	13	the	the	DET
ajbmeb-763	87	14	income	income	NOUN
ajbmeb-763	87	15	from	from	ADP
ajbmeb-763	87	16	direct	direct	ADJ
ajbmeb-763	87	17	taxes	taxis	NOUN
ajbmeb-763	87	18	to	to	ADP
ajbmeb-763	87	19	the	the	DET
ajbmeb-763	87	20	state	state	NOUN
ajbmeb-763	87	21	budget	budget	NOUN
ajbmeb-763	87	22	is	be	AUX
ajbmeb-763	87	23	44.1	44.1	NUM
ajbmeb-763	87	24	%	%	NOUN
ajbmeb-763	87	25	,	,	PUNCT
ajbmeb-763	87	26	from	from	ADP
ajbmeb-763	87	27	indirect	indirect	ADJ
ajbmeb-763	87	28	taxes	taxis	NOUN
ajbmeb-763	87	29	31.0	31.0	NUM
ajbmeb-763	87	30	%	%	NOUN
ajbmeb-763	87	31	,	,	PUNCT
ajbmeb-763	87	32	from	from	ADP
ajbmeb-763	87	33	resource	resource	NOUN
ajbmeb-763	87	34	payments	payment	NOUN
ajbmeb-763	87	35	and	and	CCONJ
ajbmeb-763	87	36	property	property	NOUN
ajbmeb-763	87	37	tax	tax	NOUN
ajbmeb-763	87	38	17.1	17.1	NUM
ajbmeb-763	87	39	%	%	NOUN
ajbmeb-763	87	40	,	,	PUNCT
ajbmeb-763	87	41	state	state	NOUN
ajbmeb-763	87	42	duty	duty	NOUN
ajbmeb-763	87	43	and	and	CCONJ
ajbmeb-763	87	44	fines	fine	NOUN
ajbmeb-763	87	45	2	2	NUM
ajbmeb-763	87	46	,	,	PUNCT
ajbmeb-763	87	47	it	it	PRON
ajbmeb-763	87	48	is	be	AUX
ajbmeb-763	87	49	7	7	NUM
ajbmeb-763	87	50	percent	percent	NOUN
ajbmeb-763	87	51	,	,	PUNCT
ajbmeb-763	87	52	and	and	CCONJ
ajbmeb-763	87	53	other	other	ADJ
ajbmeb-763	87	54	taxes	taxis	NOUN
ajbmeb-763	87	55	and	and	CCONJ
ajbmeb-763	87	56	fees	fee	NOUN
ajbmeb-763	87	57	are	be	AUX
ajbmeb-763	87	58	5.0	5.0	NUM
ajbmeb-763	87	59	percent	percent	NOUN
ajbmeb-763	87	60	.	.	PUNCT
ajbmeb-763	88	1	privileges	privilege	NOUN
ajbmeb-763	88	2	used	use	VERB
ajbmeb-763	88	3	in	in	ADP
ajbmeb-763	88	4	the	the	DET
ajbmeb-763	88	5	collection	collection	NOUN
ajbmeb-763	88	6	of	of	ADP
ajbmeb-763	88	7	tax	tax	NOUN
ajbmeb-763	88	8	from	from	ADP
ajbmeb-763	88	9	the	the	DET
ajbmeb-763	88	10	income	income	NOUN
ajbmeb-763	88	11	of	of	ADP
ajbmeb-763	88	12	individuals	individual	NOUN
ajbmeb-763	88	13	in	in	ADP
ajbmeb-763	88	14	uzbekistan	uzbekistan	PROPN
ajbmeb-763	88	15	are	be	AUX
ajbmeb-763	88	16	full	full	ADJ
ajbmeb-763	88	17	exemption	exemption	NOUN
ajbmeb-763	88	18	from	from	ADP
ajbmeb-763	88	19	tax	tax	NOUN
ajbmeb-763	88	20	.	.	PUNCT
ajbmeb-763	89	1	this	this	DET
ajbmeb-763	89	2	benefit	benefit	NOUN
ajbmeb-763	89	3	applies	apply	VERB
ajbmeb-763	89	4	to	to	ADP
ajbmeb-763	89	5	some	some	DET
ajbmeb-763	89	6	civil	civil	ADJ
ajbmeb-763	89	7	servants	servant	NOUN
ajbmeb-763	89	8	.	.	PUNCT
ajbmeb-763	90	1	in	in	ADP
ajbmeb-763	90	2	order	order	NOUN
ajbmeb-763	90	3	to	to	PART
ajbmeb-763	90	4	benefit	benefit	VERB
ajbmeb-763	90	5	from	from	ADP
ajbmeb-763	90	6	this	this	DET
ajbmeb-763	90	7	privilege	privilege	NOUN
ajbmeb-763	90	8	,	,	PUNCT
ajbmeb-763	90	9	it	it	PRON
ajbmeb-763	90	10	is	be	AUX
ajbmeb-763	90	11	enough	enough	ADJ
ajbmeb-763	90	12	to	to	PART
ajbmeb-763	90	13	have	have	VERB
ajbmeb-763	90	14	a	a	DET
ajbmeb-763	90	15	certain	certain	ADJ
ajbmeb-763	90	16	profession	profession	NOUN
ajbmeb-763	90	17	and	and	CCONJ
ajbmeb-763	90	18	work	work	NOUN
ajbmeb-763	90	19	in	in	ADP
ajbmeb-763	90	20	a	a	DET
ajbmeb-763	90	21	government	government	NOUN
ajbmeb-763	90	22	office	office	NOUN
ajbmeb-763	90	23	.	.	PUNCT
ajbmeb-763	91	1	benefits	benefit	NOUN
ajbmeb-763	91	2	here	here	ADV
ajbmeb-763	91	3	are	be	AUX
ajbmeb-763	91	4	public	public	ADJ
ajbmeb-763	91	5	and	and	CCONJ
ajbmeb-763	91	6	related	relate	VERB
ajbmeb-763	91	7	to	to	ADP
ajbmeb-763	91	8	employee	employee	NOUN
ajbmeb-763	91	9	performance	performance	NOUN
ajbmeb-763	91	10	not	not	PART
ajbmeb-763	91	11	.	.	PUNCT
ajbmeb-763	92	1	the	the	DET
ajbmeb-763	92	2	beneficiaries	beneficiary	NOUN
ajbmeb-763	92	3	of	of	ADP
ajbmeb-763	92	4	the	the	DET
ajbmeb-763	92	5	profit	profit	NOUN
ajbmeb-763	92	6	tax	tax	NOUN
ajbmeb-763	92	7	are	be	AUX
ajbmeb-763	92	8	joint	joint	ADJ
ajbmeb-763	92	9	ventures	venture	NOUN
ajbmeb-763	92	10	,	,	PUNCT
ajbmeb-763	92	11	newly	newly	ADV
ajbmeb-763	92	12	opened	open	VERB
ajbmeb-763	92	13	enterprises	enterprise	NOUN
ajbmeb-763	92	14	,	,	PUNCT
ajbmeb-763	92	15	and	and	CCONJ
ajbmeb-763	92	16	enterprises	enterprise	NOUN
ajbmeb-763	92	17	included	include	VERB
ajbmeb-763	92	18	in	in	ADP
ajbmeb-763	92	19	the	the	DET
ajbmeb-763	92	20	state	state	NOUN
ajbmeb-763	92	21	investment	investment	NOUN
ajbmeb-763	92	22	program	program	NOUN
ajbmeb-763	92	23	.	.	PUNCT
ajbmeb-763	93	1	tax	tax	NOUN
ajbmeb-763	93	2	relief	relief	NOUN
ajbmeb-763	93	3	for	for	ADP
ajbmeb-763	93	4	joint	joint	ADJ
ajbmeb-763	93	5	ventures	venture	NOUN
ajbmeb-763	93	6	serves	serve	VERB
ajbmeb-763	93	7	to	to	PART
ajbmeb-763	93	8	attract	attract	VERB
ajbmeb-763	93	9	foreign	foreign	ADJ
ajbmeb-763	93	10	capital	capital	NOUN
ajbmeb-763	93	11	and	and	CCONJ
ajbmeb-763	93	12	is	be	AUX
ajbmeb-763	93	13	given	give	VERB
ajbmeb-763	93	14	in	in	ADP
ajbmeb-763	93	15	connection	connection	NOUN
ajbmeb-763	93	16	with	with	ADP
ajbmeb-763	93	17	the	the	DET
ajbmeb-763	93	18	main	main	ADJ
ajbmeb-763	93	19	production	production	NOUN
ajbmeb-763	93	20	activities	activity	NOUN
ajbmeb-763	93	21	.	.	PUNCT
ajbmeb-763	94	1	however	however	ADV
ajbmeb-763	94	2	,	,	PUNCT
ajbmeb-763	94	3	in	in	ADP
ajbmeb-763	94	4	practice	practice	NOUN
ajbmeb-763	94	5	,	,	PUNCT
ajbmeb-763	94	6	joint	joint	ADJ
ajbmeb-763	94	7	ventures	venture	NOUN
ajbmeb-763	94	8	enjoy	enjoy	VERB
ajbmeb-763	94	9	benefits	benefit	NOUN
ajbmeb-763	94	10	even	even	ADV
ajbmeb-763	94	11	when	when	SCONJ
ajbmeb-763	94	12	engaged	engage	VERB
ajbmeb-763	94	13	in	in	ADP
ajbmeb-763	94	14	trade	trade	NOUN
ajbmeb-763	94	15	activities	activity	NOUN
ajbmeb-763	94	16	.	.	PUNCT
ajbmeb-763	95	1	in	in	ADP
ajbmeb-763	95	2	uzbekistan	uzbekistan	PROPN
ajbmeb-763	95	3	,	,	PUNCT
ajbmeb-763	95	4	tax	tax	NOUN
ajbmeb-763	95	5	credits	credit	NOUN
ajbmeb-763	95	6	apply	apply	VERB
ajbmeb-763	95	7	to	to	ADP
ajbmeb-763	95	8	the	the	DET
ajbmeb-763	95	9	main	main	ADJ
ajbmeb-763	95	10	types	type	NOUN
ajbmeb-763	95	11	of	of	ADP
ajbmeb-763	95	12	taxes	taxis	NOUN
ajbmeb-763	95	13	,	,	PUNCT
ajbmeb-763	95	14	such	such	ADJ
ajbmeb-763	95	15	as	as	ADP
ajbmeb-763	95	16	income	income	NOUN
ajbmeb-763	95	17	(	(	PUNCT
ajbmeb-763	95	18	profit	profit	NOUN
ajbmeb-763	95	19	)	)	PUNCT
ajbmeb-763	95	20	tax	tax	NOUN
ajbmeb-763	95	21	,	,	PUNCT
ajbmeb-763	95	22	value	value	NOUN
ajbmeb-763	95	23	added	add	VERB
ajbmeb-763	95	24	tax	tax	NOUN
ajbmeb-763	95	25	,	,	PUNCT
ajbmeb-763	95	26	property	property	NOUN
ajbmeb-763	95	27	tax	tax	NOUN
ajbmeb-763	95	28	,	,	PUNCT
ajbmeb-763	95	29	land	land	NOUN
ajbmeb-763	95	30	tax	tax	NOUN
ajbmeb-763	95	31	and	and	CCONJ
ajbmeb-763	95	32	other	other	ADJ
ajbmeb-763	95	33	tax	tax	NOUN
ajbmeb-763	95	34	and	and	CCONJ
ajbmeb-763	95	35	tax	tax	NOUN
ajbmeb-763	95	36	-	-	PUNCT
ajbmeb-763	95	37	free	free	ADJ
ajbmeb-763	95	38	payments	payment	NOUN
ajbmeb-763	95	39	.	.	PUNCT
ajbmeb-763	96	1	social	social	ADJ
ajbmeb-763	96	2	benefits	benefit	NOUN
ajbmeb-763	96	3	are	be	AUX
ajbmeb-763	96	4	more	more	ADV
ajbmeb-763	96	5	likely	likely	ADJ
ajbmeb-763	96	6	to	to	PART
ajbmeb-763	96	7	be	be	AUX
ajbmeb-763	96	8	used	use	VERB
ajbmeb-763	96	9	where	where	SCONJ
ajbmeb-763	96	10	there	there	PRON
ajbmeb-763	96	11	is	be	VERB
ajbmeb-763	96	12	a	a	DET
ajbmeb-763	96	13	large	large	ADJ
ajbmeb-763	96	14	population	population	NOUN
ajbmeb-763	96	15	in	in	ADP
ajbmeb-763	96	16	need	need	NOUN
ajbmeb-763	96	17	of	of	ADP
ajbmeb-763	96	18	protection	protection	NOUN
ajbmeb-763	96	19	,	,	PUNCT
ajbmeb-763	96	20	but	but	CCONJ
ajbmeb-763	96	21	this	this	PRON
ajbmeb-763	96	22	requires	require	VERB
ajbmeb-763	96	23	a	a	DET
ajbmeb-763	96	24	strong	strong	ADJ
ajbmeb-763	96	25	economic	economic	ADJ
ajbmeb-763	96	26	capacity	capacity	NOUN
ajbmeb-763	96	27	to	to	PART
ajbmeb-763	96	28	compensate	compensate	VERB
ajbmeb-763	96	29	for	for	ADP
ajbmeb-763	96	30	the	the	DET
ajbmeb-763	96	31	losses	loss	NOUN
ajbmeb-763	96	32	they	they	PRON
ajbmeb-763	96	33	cause	cause	VERB
ajbmeb-763	96	34	.	.	PUNCT
ajbmeb-763	97	1	these	these	DET
ajbmeb-763	97	2	benefits	benefit	NOUN
ajbmeb-763	97	3	are	be	AUX
ajbmeb-763	97	4	more	more	ADV
ajbmeb-763	97	5	applicable	applicable	ADJ
ajbmeb-763	97	6	where	where	SCONJ
ajbmeb-763	97	7	the	the	DET
ajbmeb-763	97	8	state	state	NOUN
ajbmeb-763	97	9	has	have	AUX
ajbmeb-763	97	10	assumed	assume	VERB
ajbmeb-763	97	11	large	large	ADJ
ajbmeb-763	97	12	obligations	obligation	NOUN
ajbmeb-763	97	13	.	.	PUNCT
ajbmeb-763	98	1	it	it	PRON
ajbmeb-763	98	2	is	be	AUX
ajbmeb-763	98	3	clear	clear	ADJ
ajbmeb-763	98	4	from	from	ADP
ajbmeb-763	98	5	the	the	DET
ajbmeb-763	98	6	data	datum	NOUN
ajbmeb-763	98	7	in	in	ADP
ajbmeb-763	98	8	the	the	DET
ajbmeb-763	98	9	figure	figure	NOUN
ajbmeb-763	98	10	that	that	SCONJ
ajbmeb-763	98	11	the	the	DET
ajbmeb-763	98	12	high	high	ADJ
ajbmeb-763	98	13	tax	tax	NOUN
ajbmeb-763	98	14	burden	burden	NOUN
ajbmeb-763	98	15	falls	fall	VERB
ajbmeb-763	98	16	on	on	ADP
ajbmeb-763	98	17	the	the	DET
ajbmeb-763	98	18	countries	country	NOUN
ajbmeb-763	98	19	of	of	ADP
ajbmeb-763	98	20	denmark	denmark	PROPN
ajbmeb-763	98	21	and	and	CCONJ
ajbmeb-763	98	22	sweden	sweden	PROPN
ajbmeb-763	98	23	,	,	PUNCT
ajbmeb-763	98	24	at	at	ADP
ajbmeb-763	98	25	48.3	48.3	NUM
ajbmeb-763	98	26	and	and	CCONJ
ajbmeb-763	98	27	46.7	46.7	NUM
ajbmeb-763	98	28	percent	percent	NOUN
ajbmeb-763	98	29	,	,	PUNCT
ajbmeb-763	98	30	respectively	respectively	ADV
ajbmeb-763	98	31	.	.	PUNCT
ajbmeb-763	99	1	the	the	DET
ajbmeb-763	99	2	theoretically	theoretically	ADV
ajbmeb-763	99	3	interpreted	interpret	VERB
ajbmeb-763	99	4	normative	normative	ADJ
ajbmeb-763	99	5	level	level	NOUN
ajbmeb-763	99	6	of	of	ADP
ajbmeb-763	99	7	this	this	DET
ajbmeb-763	99	8	tax	tax	NOUN
ajbmeb-763	99	9	burden	burden	NOUN
ajbmeb-763	99	10	is	be	AUX
ajbmeb-763	99	11	much	much	ADV
ajbmeb-763	99	12	higher	high	ADJ
ajbmeb-763	99	13	than	than	ADP
ajbmeb-763	99	14	30	30	NUM
ajbmeb-763	99	15	%	%	NOUN
ajbmeb-763	99	16	,	,	PUNCT
ajbmeb-763	99	17	but	but	CCONJ
ajbmeb-763	99	18	in	in	ADP
ajbmeb-763	99	19	these	these	DET
ajbmeb-763	99	20	countries	country	NOUN
ajbmeb-763	99	21	the	the	DET
ajbmeb-763	99	22	living	living	NOUN
ajbmeb-763	99	23	standards	standard	NOUN
ajbmeb-763	99	24	of	of	ADP
ajbmeb-763	99	25	the	the	DET
ajbmeb-763	99	26	population	population	NOUN
ajbmeb-763	99	27	are	be	AUX
ajbmeb-763	99	28	high	high	ADJ
ajbmeb-763	99	29	and	and	CCONJ
ajbmeb-763	99	30	most	most	ADV
ajbmeb-763	99	31	importantly	importantly	ADV
ajbmeb-763	99	32	the	the	DET
ajbmeb-763	99	33	mechanism	mechanism	NOUN
ajbmeb-763	99	34	of	of	ADP
ajbmeb-763	99	35	tax	tax	NOUN
ajbmeb-763	99	36	collection	collection	NOUN
ajbmeb-763	99	37	and	and	CCONJ
ajbmeb-763	99	38	its	its	PRON
ajbmeb-763	99	39	operation	operation	NOUN
ajbmeb-763	99	40	is	be	AUX
ajbmeb-763	99	41	much	much	ADV
ajbmeb-763	99	42	better	well	ADJ
ajbmeb-763	99	43	than	than	ADP
ajbmeb-763	99	44	in	in	ADP
ajbmeb-763	99	45	countries	country	NOUN
ajbmeb-763	99	46	with	with	ADP
ajbmeb-763	99	47	much	much	ADV
ajbmeb-763	99	48	lower	low	ADJ
ajbmeb-763	99	49	tax	tax	NOUN
ajbmeb-763	99	50	burden	burden	NOUN
ajbmeb-763	99	51	.	.	PUNCT
ajbmeb-763	100	1	economic	economic	ADJ
ajbmeb-763	100	2	growth	growth	NOUN
ajbmeb-763	100	3	will	will	AUX
ajbmeb-763	100	4	also	also	ADV
ajbmeb-763	100	5	be	be	AUX
ajbmeb-763	100	6	high	high	ADJ
ajbmeb-763	100	7	.	.	PUNCT
ajbmeb-763	101	1	at	at	ADP
ajbmeb-763	101	2	a	a	DET
ajbmeb-763	101	3	time	time	NOUN
ajbmeb-763	101	4	when	when	SCONJ
ajbmeb-763	101	5	the	the	DET
ajbmeb-763	101	6	tax	tax	NOUN
ajbmeb-763	101	7	burden	burden	NOUN
ajbmeb-763	101	8	in	in	ADP
ajbmeb-763	101	9	the	the	DET
ajbmeb-763	101	10	republic	republic	NOUN
ajbmeb-763	101	11	of	of	ADP
ajbmeb-763	101	12	uzbekistan	uzbekistan	PROPN
ajbmeb-763	101	13	is	be	AUX
ajbmeb-763	101	14	23.5	23.5	NUM
ajbmeb-763	101	15	%	%	NOUN
ajbmeb-763	101	16	,	,	PUNCT
ajbmeb-763	101	17	the	the	DET
ajbmeb-763	101	18	above	above	ADJ
ajbmeb-763	101	19	figures	figure	NOUN
ajbmeb-763	101	20	are	be	AUX
ajbmeb-763	101	21	quite	quite	ADV
ajbmeb-763	101	22	different	different	ADJ
ajbmeb-763	101	23	.	.	PUNCT
ajbmeb-763	102	1	this	this	PRON
ajbmeb-763	102	2	testifies	testify	VERB
ajbmeb-763	102	3	to	to	ADP
ajbmeb-763	102	4	the	the	DET
ajbmeb-763	102	5	effective	effective	ADJ
ajbmeb-763	102	6	implementation	implementation	NOUN
ajbmeb-763	102	7	of	of	ADP
ajbmeb-763	102	8	tax	tax	NOUN
ajbmeb-763	102	9	policy	policy	NOUN
ajbmeb-763	102	10	in	in	ADP
ajbmeb-763	102	11	our	our	PRON
ajbmeb-763	102	12	country	country	NOUN
ajbmeb-763	102	13	.	.	PUNCT
ajbmeb-763	103	1	we	we	PRON
ajbmeb-763	103	2	can	can	AUX
ajbmeb-763	103	3	analyze	analyze	VERB
ajbmeb-763	103	4	the	the	DET
ajbmeb-763	103	5	tax	tax	NOUN
ajbmeb-763	103	6	burden	burden	NOUN
ajbmeb-763	103	7	over	over	ADP
ajbmeb-763	103	8	the	the	DET
ajbmeb-763	103	9	years	year	NOUN
ajbmeb-763	103	10	from	from	ADP
ajbmeb-763	103	11	the	the	DET
ajbmeb-763	103	12	figure	figure	NOUN
ajbmeb-763	103	13	below	below	ADV
ajbmeb-763	103	14	.	.	PUNCT
ajbmeb-763	104	1	american	american	ADJ
ajbmeb-763	104	2	journal	journal	PROPN
ajbmeb-763	104	3	of	of	ADP
ajbmeb-763	104	4	business	business	NOUN
ajbmeb-763	104	5	management	management	NOUN
ajbmeb-763	104	6	,	,	PUNCT
ajbmeb-763	104	7	economics	economic	NOUN
ajbmeb-763	104	8	and	and	CCONJ
ajbmeb-763	104	9	banking	banking	NOUN
ajbmeb-763	104	10	volume	volume	NOUN
ajbmeb-763	104	11	11	11	NUM
ajbmeb-763	104	12	april	april	PROPN
ajbmeb-763	104	13	,	,	PUNCT
ajbmeb-763	104	14	2023	2023	NUM
ajbmeb-763	104	15	p	p	NOUN
ajbmeb-763	104	16	a	a	PRON
ajbmeb-763	104	17	g	g	NOUN
ajbmeb-763	104	18	e	e	NOUN
ajbmeb-763	104	19	|	|	ADV
ajbmeb-763	104	20	172	172	NUM
ajbmeb-763	104	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-763	104	22	figure	figure	NOUN
ajbmeb-763	104	23	3	3	NUM
ajbmeb-763	104	24	.	.	PUNCT
ajbmeb-763	105	1	the	the	DET
ajbmeb-763	105	2	level	level	NOUN
ajbmeb-763	105	3	of	of	ADP
ajbmeb-763	105	4	tax	tax	NOUN
ajbmeb-763	105	5	burden	burden	NOUN
ajbmeb-763	105	6	in	in	ADP
ajbmeb-763	105	7	some	some	DET
ajbmeb-763	105	8	countries	country	NOUN
ajbmeb-763	105	9	of	of	ADP
ajbmeb-763	105	10	the	the	DET
ajbmeb-763	105	11	world	world	NOUN
ajbmeb-763	105	12	(	(	PUNCT
ajbmeb-763	105	13	as	as	ADP
ajbmeb-763	105	14	a	a	DET
ajbmeb-763	105	15	percentage	percentage	NOUN
ajbmeb-763	105	16	of	of	ADP
ajbmeb-763	105	17	gdp	gdp	NOUN
ajbmeb-763	105	18	)	)	PUNCT
ajbmeb-763	106	1	[	[	X
ajbmeb-763	106	2	16	16	NUM
ajbmeb-763	106	3	]	]	PUNCT
ajbmeb-763	106	4	as	as	SCONJ
ajbmeb-763	106	5	we	we	PRON
ajbmeb-763	106	6	can	can	AUX
ajbmeb-763	106	7	see	see	VERB
ajbmeb-763	106	8	from	from	ADP
ajbmeb-763	106	9	the	the	DET
ajbmeb-763	106	10	analytical	analytical	ADJ
ajbmeb-763	106	11	indicators	indicator	NOUN
ajbmeb-763	106	12	in	in	ADP
ajbmeb-763	106	13	the	the	DET
ajbmeb-763	106	14	above	above	ADJ
ajbmeb-763	106	15	figure	figure	NOUN
ajbmeb-763	106	16	data	datum	NOUN
ajbmeb-763	106	17	,	,	PUNCT
ajbmeb-763	106	18	if	if	SCONJ
ajbmeb-763	106	19	we	we	PRON
ajbmeb-763	106	20	assume	assume	VERB
ajbmeb-763	106	21	that	that	SCONJ
ajbmeb-763	106	22	the	the	DET
ajbmeb-763	106	23	total	total	ADJ
ajbmeb-763	106	24	budget	budget	NOUN
ajbmeb-763	106	25	revenues	revenue	NOUN
ajbmeb-763	106	26	in	in	ADP
ajbmeb-763	106	27	tax	tax	NOUN
ajbmeb-763	106	28	areas	area	NOUN
ajbmeb-763	106	29	in	in	ADP
ajbmeb-763	106	30	2020	2020	NUM
ajbmeb-763	106	31	will	will	AUX
ajbmeb-763	106	32	be	be	AUX
ajbmeb-763	106	33	100	100	NUM
ajbmeb-763	106	34	%	%	NOUN
ajbmeb-763	106	35	,	,	PUNCT
ajbmeb-763	106	36	in	in	ADP
ajbmeb-763	106	37	2021	2021	NUM
ajbmeb-763	106	38	this	this	DET
ajbmeb-763	106	39	indicator	indicator	NOUN
ajbmeb-763	106	40	rates	rate	NOUN
ajbmeb-763	106	41	will	will	AUX
ajbmeb-763	106	42	increase	increase	VERB
ajbmeb-763	106	43	by	by	ADP
ajbmeb-763	106	44	23	23	NUM
ajbmeb-763	106	45	%	%	NOUN
ajbmeb-763	106	46	compared	compare	VERB
ajbmeb-763	106	47	to	to	ADP
ajbmeb-763	106	48	2020	2020	NUM
ajbmeb-763	106	49	.	.	PUNCT
ajbmeb-763	107	1	this	this	PRON
ajbmeb-763	107	2	will	will	AUX
ajbmeb-763	107	3	play	play	VERB
ajbmeb-763	107	4	a	a	DET
ajbmeb-763	107	5	major	major	ADJ
ajbmeb-763	107	6	role	role	NOUN
ajbmeb-763	107	7	in	in	ADP
ajbmeb-763	107	8	further	further	ADJ
ajbmeb-763	107	9	developing	develop	VERB
ajbmeb-763	107	10	production	production	NOUN
ajbmeb-763	107	11	and	and	CCONJ
ajbmeb-763	107	12	ensuring	ensure	VERB
ajbmeb-763	107	13	economic	economic	ADJ
ajbmeb-763	107	14	growth	growth	NOUN
ajbmeb-763	107	15	in	in	ADP
ajbmeb-763	107	16	the	the	DET
ajbmeb-763	107	17	country	country	NOUN
ajbmeb-763	107	18	.	.	PUNCT
ajbmeb-763	108	1	as	as	SCONJ
ajbmeb-763	108	2	shown	show	VERB
ajbmeb-763	108	3	in	in	ADP
ajbmeb-763	108	4	the	the	DET
ajbmeb-763	108	5	figure	figure	NOUN
ajbmeb-763	108	6	above	above	ADV
ajbmeb-763	108	7	,	,	PUNCT
ajbmeb-763	108	8	the	the	DET
ajbmeb-763	108	9	full	full	ADJ
ajbmeb-763	108	10	reduction	reduction	NOUN
ajbmeb-763	108	11	of	of	ADP
ajbmeb-763	108	12	tax	tax	NOUN
ajbmeb-763	108	13	revenues	revenue	NOUN
ajbmeb-763	108	14	in	in	ADP
ajbmeb-763	108	15	the	the	DET
ajbmeb-763	108	16	prescribed	prescribed	ADJ
ajbmeb-763	108	17	manner	manner	NOUN
ajbmeb-763	108	18	in	in	ADP
ajbmeb-763	108	19	the	the	DET
ajbmeb-763	108	20	budget	budget	NOUN
ajbmeb-763	108	21	this	this	PRON
ajbmeb-763	108	22	will	will	AUX
ajbmeb-763	108	23	lead	lead	VERB
ajbmeb-763	108	24	to	to	ADP
ajbmeb-763	108	25	an	an	DET
ajbmeb-763	108	26	improvement	improvement	NOUN
ajbmeb-763	108	27	in	in	ADP
ajbmeb-763	108	28	the	the	DET
ajbmeb-763	108	29	economic	economic	ADJ
ajbmeb-763	108	30	life	life	NOUN
ajbmeb-763	108	31	of	of	ADP
ajbmeb-763	108	32	the	the	DET
ajbmeb-763	108	33	country	country	NOUN
ajbmeb-763	108	34	.	.	PUNCT
ajbmeb-763	109	1	funds	fund	NOUN
ajbmeb-763	109	2	directed	direct	VERB
ajbmeb-763	109	3	to	to	ADP
ajbmeb-763	109	4	the	the	DET
ajbmeb-763	109	5	socioeconomic	socioeconomic	ADJ
ajbmeb-763	109	6	spheres	sphere	NOUN
ajbmeb-763	109	7	,	,	PUNCT
ajbmeb-763	109	8	which	which	PRON
ajbmeb-763	109	9	are	be	AUX
ajbmeb-763	109	10	part	part	NOUN
ajbmeb-763	109	11	of	of	ADP
ajbmeb-763	109	12	the	the	DET
ajbmeb-763	109	13	expenditure	expenditure	NOUN
ajbmeb-763	109	14	classification	classification	NOUN
ajbmeb-763	109	15	of	of	ADP
ajbmeb-763	109	16	the	the	DET
ajbmeb-763	109	17	state	state	NOUN
ajbmeb-763	109	18	budget	budget	NOUN
ajbmeb-763	109	19	,	,	PUNCT
ajbmeb-763	109	20	are	be	AUX
ajbmeb-763	109	21	also	also	ADV
ajbmeb-763	109	22	made	make	VERB
ajbmeb-763	109	23	through	through	ADP
ajbmeb-763	109	24	tax	tax	NOUN
ajbmeb-763	109	25	revenues	revenue	NOUN
ajbmeb-763	109	26	.	.	PUNCT
ajbmeb-763	110	1	financing	financing	NOUN
ajbmeb-763	110	2	of	of	ADP
ajbmeb-763	110	3	existing	exist	VERB
ajbmeb-763	110	4	sectors	sector	NOUN
ajbmeb-763	110	5	is	be	AUX
ajbmeb-763	110	6	one	one	NUM
ajbmeb-763	110	7	of	of	ADP
ajbmeb-763	110	8	the	the	DET
ajbmeb-763	110	9	priorities	priority	NOUN
ajbmeb-763	110	10	of	of	ADP
ajbmeb-763	110	11	the	the	DET
ajbmeb-763	110	12	state	state	NOUN
ajbmeb-763	110	13	.	.	PUNCT
ajbmeb-763	111	1	as	as	ADP
ajbmeb-763	111	2	a	a	DET
ajbmeb-763	111	3	result	result	NOUN
ajbmeb-763	111	4	of	of	ADP
ajbmeb-763	111	5	prudent	prudent	ADJ
ajbmeb-763	111	6	tax	tax	NOUN
ajbmeb-763	111	7	policy	policy	NOUN
ajbmeb-763	111	8	pursued	pursue	VERB
ajbmeb-763	111	9	in	in	ADP
ajbmeb-763	111	10	the	the	DET
ajbmeb-763	111	11	country	country	NOUN
ajbmeb-763	111	12	,	,	PUNCT
ajbmeb-763	111	13	significant	significant	ADJ
ajbmeb-763	111	14	macroeconomic	macroeconomic	ADJ
ajbmeb-763	111	15	and	and	CCONJ
ajbmeb-763	111	16	microeconomic	microeconomic	ADJ
ajbmeb-763	111	17	development	development	NOUN
ajbmeb-763	111	18	will	will	AUX
ajbmeb-763	111	19	be	be	AUX
ajbmeb-763	111	20	achieved	achieve	VERB
ajbmeb-763	111	21	(	(	PUNCT
ajbmeb-763	111	22	figure	figure	NOUN
ajbmeb-763	111	23	4	4	NUM
ajbmeb-763	111	24	)	)	PUNCT
ajbmeb-763	111	25	.	.	PUNCT
ajbmeb-763	112	1	macro	macro	ADJ
ajbmeb-763	112	2	-	-	NOUN
ajbmeb-763	112	3	level	level	NOUN
ajbmeb-763	112	4	refers	refer	VERB
ajbmeb-763	112	5	to	to	ADP
ajbmeb-763	112	6	the	the	DET
ajbmeb-763	112	7	tax	tax	NOUN
ajbmeb-763	112	8	system	system	NOUN
ajbmeb-763	112	9	of	of	ADP
ajbmeb-763	112	10	the	the	DET
ajbmeb-763	112	11	whole	whole	ADJ
ajbmeb-763	112	12	country	country	NOUN
ajbmeb-763	112	13	,	,	PUNCT
ajbmeb-763	112	14	in	in	ADP
ajbmeb-763	112	15	other	other	ADJ
ajbmeb-763	112	16	words	word	NOUN
ajbmeb-763	112	17	,	,	PUNCT
ajbmeb-763	112	18	it	it	PRON
ajbmeb-763	112	19	means	mean	VERB
ajbmeb-763	112	20	the	the	DET
ajbmeb-763	112	21	state	state	NOUN
ajbmeb-763	112	22	’s	’s	PART
ajbmeb-763	112	23	intervention	intervention	NOUN
ajbmeb-763	112	24	in	in	ADP
ajbmeb-763	112	25	the	the	DET
ajbmeb-763	112	26	economy	economy	NOUN
ajbmeb-763	112	27	,	,	PUNCT
ajbmeb-763	112	28	its	its	PRON
ajbmeb-763	112	29	tax	tax	NOUN
ajbmeb-763	112	30	pressure	pressure	NOUN
ajbmeb-763	112	31	.	.	PUNCT
ajbmeb-763	113	1	in	in	ADP
ajbmeb-763	113	2	this	this	DET
ajbmeb-763	113	3	case	case	NOUN
ajbmeb-763	113	4	,	,	PUNCT
ajbmeb-763	113	5	the	the	DET
ajbmeb-763	113	6	tax	tax	NOUN
ajbmeb-763	113	7	burden	burden	NOUN
ajbmeb-763	113	8	is	be	AUX
ajbmeb-763	113	9	distributed	distribute	VERB
ajbmeb-763	113	10	to	to	ADP
ajbmeb-763	113	11	enterprises	enterprise	NOUN
ajbmeb-763	113	12	,	,	PUNCT
ajbmeb-763	113	13	industries	industry	NOUN
ajbmeb-763	113	14	and	and	CCONJ
ajbmeb-763	113	15	sectors	sector	NOUN
ajbmeb-763	113	16	.	.	PUNCT
ajbmeb-763	114	1	the	the	DET
ajbmeb-763	114	2	macro	macro	ADJ
ajbmeb-763	114	3	-	-	NOUN
ajbmeb-763	114	4	tax	tax	NOUN
ajbmeb-763	114	5	burden	burden	NOUN
ajbmeb-763	114	6	is	be	AUX
ajbmeb-763	114	7	insignificant	insignificant	ADJ
ajbmeb-763	114	8	for	for	ADP
ajbmeb-763	114	9	each	each	PRON
ajbmeb-763	114	10	of	of	ADP
ajbmeb-763	114	11	the	the	DET
ajbmeb-763	114	12	legal	legal	ADJ
ajbmeb-763	114	13	entities	entity	NOUN
ajbmeb-763	114	14	and	and	CCONJ
ajbmeb-763	114	15	individuals	individual	NOUN
ajbmeb-763	114	16	.	.	PUNCT
ajbmeb-763	115	1	because	because	SCONJ
ajbmeb-763	115	2	they	they	PRON
ajbmeb-763	115	3	pay	pay	VERB
ajbmeb-763	115	4	taxes	taxis	NOUN
ajbmeb-763	115	5	and	and	CCONJ
ajbmeb-763	115	6	fees	fee	NOUN
ajbmeb-763	115	7	to	to	ADP
ajbmeb-763	115	8	the	the	DET
ajbmeb-763	115	9	budget	budget	NOUN
ajbmeb-763	115	10	and	and	CCONJ
ajbmeb-763	115	11	extra	extra	ADJ
ajbmeb-763	115	12	-	-	ADJ
ajbmeb-763	115	13	budgetary	budgetary	ADJ
ajbmeb-763	115	14	funds	fund	NOUN
ajbmeb-763	115	15	from	from	ADP
ajbmeb-763	115	16	their	their	PRON
ajbmeb-763	115	17	own	own	ADJ
ajbmeb-763	115	18	income	income	NOUN
ajbmeb-763	115	19	.	.	PUNCT
ajbmeb-763	116	1	the	the	DET
ajbmeb-763	116	2	tax	tax	NOUN
ajbmeb-763	116	3	burden	burden	NOUN
ajbmeb-763	116	4	on	on	ADP
ajbmeb-763	116	5	the	the	DET
ajbmeb-763	116	6	general	general	ADJ
ajbmeb-763	116	7	population	population	NOUN
ajbmeb-763	116	8	is	be	AUX
ajbmeb-763	116	9	calculated	calculate	VERB
ajbmeb-763	116	10	as	as	ADP
ajbmeb-763	116	11	the	the	DET
ajbmeb-763	116	12	ratio	ratio	NOUN
ajbmeb-763	116	13	of	of	ADP
ajbmeb-763	116	14	all	all	DET
ajbmeb-763	116	15	taxes	taxis	NOUN
ajbmeb-763	116	16	collected	collect	VERB
ajbmeb-763	116	17	by	by	ADP
ajbmeb-763	116	18	the	the	DET
ajbmeb-763	116	19	population	population	NOUN
ajbmeb-763	116	20	to	to	ADP
ajbmeb-763	116	21	gdp	gdp	PROPN
ajbmeb-763	116	22	.	.	PUNCT
ajbmeb-763	117	1	world	world	PROPN
ajbmeb-763	117	2	experience	experience	PROPN
ajbmeb-763	117	3	shows	show	VERB
ajbmeb-763	117	4	that	that	SCONJ
ajbmeb-763	117	5	the	the	DET
ajbmeb-763	117	6	tax	tax	NOUN
ajbmeb-763	117	7	burden	burden	NOUN
ajbmeb-763	117	8	on	on	ADP
ajbmeb-763	117	9	the	the	DET
ajbmeb-763	117	10	population	population	NOUN
ajbmeb-763	117	11	is	be	AUX
ajbmeb-763	117	12	divided	divide	VERB
ajbmeb-763	117	13	into	into	ADP
ajbmeb-763	117	14	micro	micro	ADJ
ajbmeb-763	117	15	and	and	CCONJ
ajbmeb-763	117	16	macro	macro	ADJ
ajbmeb-763	117	17	levels	level	NOUN
ajbmeb-763	117	18	.	.	PUNCT
ajbmeb-763	118	1	in	in	ADP
ajbmeb-763	118	2	our	our	PRON
ajbmeb-763	118	3	study	study	NOUN
ajbmeb-763	118	4	,	,	PUNCT
ajbmeb-763	118	5	we	we	PRON
ajbmeb-763	118	6	also	also	ADV
ajbmeb-763	118	7	found	find	VERB
ajbmeb-763	118	8	it	it	PRON
ajbmeb-763	118	9	necessary	necessary	ADJ
ajbmeb-763	118	10	to	to	PART
ajbmeb-763	118	11	dwell	dwell	VERB
ajbmeb-763	118	12	on	on	ADP
ajbmeb-763	118	13	the	the	DET
ajbmeb-763	118	14	tax	tax	NOUN
ajbmeb-763	118	15	burden	burden	NOUN
ajbmeb-763	118	16	on	on	ADP
ajbmeb-763	118	17	the	the	DET
ajbmeb-763	118	18	population	population	NOUN
ajbmeb-763	118	19	of	of	ADP
ajbmeb-763	118	20	our	our	PRON
ajbmeb-763	118	21	country	country	NOUN
ajbmeb-763	118	22	.	.	PUNCT
ajbmeb-763	119	1	the	the	DET
ajbmeb-763	119	2	impact	impact	NOUN
ajbmeb-763	119	3	of	of	ADP
ajbmeb-763	119	4	the	the	DET
ajbmeb-763	119	5	tax	tax	NOUN
ajbmeb-763	119	6	burden	burden	NOUN
ajbmeb-763	119	7	and	and	CCONJ
ajbmeb-763	119	8	tax	tax	NOUN
ajbmeb-763	119	9	policy	policy	NOUN
ajbmeb-763	119	10	on	on	ADP
ajbmeb-763	119	11	the	the	DET
ajbmeb-763	119	12	macroeconomic	macroeconomic	ADJ
ajbmeb-763	119	13	situation	situation	NOUN
ajbmeb-763	119	14	is	be	AUX
ajbmeb-763	119	15	very	very	ADV
ajbmeb-763	119	16	high	high	ADJ
ajbmeb-763	119	17	,	,	PUNCT
ajbmeb-763	119	18	and	and	CCONJ
ajbmeb-763	119	19	the	the	DET
ajbmeb-763	119	20	change	change	NOUN
ajbmeb-763	119	21	in	in	ADP
ajbmeb-763	119	22	the	the	DET
ajbmeb-763	119	23	country	country	NOUN
ajbmeb-763	119	24	’s	’s	PART
ajbmeb-763	119	25	gross	gross	ADJ
ajbmeb-763	119	26	domestic	domestic	ADJ
ajbmeb-763	119	27	product	product	NOUN
ajbmeb-763	119	28	and	and	CCONJ
ajbmeb-763	119	29	national	national	ADJ
ajbmeb-763	119	30	income	income	NOUN
ajbmeb-763	119	31	is	be	AUX
ajbmeb-763	119	32	directly	directly	ADV
ajbmeb-763	119	33	related	relate	VERB
ajbmeb-763	119	34	to	to	ADP
ajbmeb-763	119	35	the	the	DET
ajbmeb-763	119	36	effectiveness	effectiveness	NOUN
ajbmeb-763	119	37	of	of	ADP
ajbmeb-763	119	38	tax	tax	NOUN
ajbmeb-763	119	39	policy	policy	NOUN
ajbmeb-763	119	40	.	.	PUNCT
ajbmeb-763	120	1	the	the	DET
ajbmeb-763	120	2	impact	impact	NOUN
ajbmeb-763	120	3	of	of	ADP
ajbmeb-763	120	4	the	the	DET
ajbmeb-763	120	5	tax	tax	NOUN
ajbmeb-763	120	6	burden	burden	NOUN
ajbmeb-763	120	7	on	on	ADP
ajbmeb-763	120	8	the	the	DET
ajbmeb-763	120	9	macroeconomic	macroeconomic	ADJ
ajbmeb-763	120	10	situation	situation	NOUN
ajbmeb-763	120	11	can	can	AUX
ajbmeb-763	120	12	be	be	AUX
ajbmeb-763	120	13	assessed	assess	VERB
ajbmeb-763	120	14	by	by	ADP
ajbmeb-763	120	15	issues	issue	NOUN
ajbmeb-763	120	16	such	such	ADJ
ajbmeb-763	120	17	as	as	ADP
ajbmeb-763	120	18	the	the	DET
ajbmeb-763	120	19	impact	impact	NOUN
ajbmeb-763	120	20	of	of	ADP
ajbmeb-763	120	21	taxes	taxis	NOUN
ajbmeb-763	120	22	on	on	ADP
ajbmeb-763	120	23	aggregate	aggregate	ADJ
ajbmeb-763	120	24	demand	demand	NOUN
ajbmeb-763	120	25	and	and	CCONJ
ajbmeb-763	120	26	aggregate	aggregate	ADJ
ajbmeb-763	120	27	supply	supply	NOUN
ajbmeb-763	120	28	,	,	PUNCT
ajbmeb-763	120	29	investment	investment	NOUN
ajbmeb-763	120	30	climate	climate	NOUN
ajbmeb-763	120	31	,	,	PUNCT
ajbmeb-763	120	32	consumption	consumption	NOUN
ajbmeb-763	120	33	,	,	PUNCT
ajbmeb-763	120	34	economic	economic	ADJ
ajbmeb-763	120	35	stability	stability	NOUN
ajbmeb-763	120	36	.	.	PUNCT
ajbmeb-763	121	1	taxes	taxis	NOUN
ajbmeb-763	121	2	are	be	AUX
ajbmeb-763	121	3	an	an	DET
ajbmeb-763	121	4	important	important	ADJ
ajbmeb-763	121	5	source	source	NOUN
ajbmeb-763	121	6	of	of	ADP
ajbmeb-763	121	7	funding	funding	NOUN
ajbmeb-763	121	8	for	for	ADP
ajbmeb-763	121	9	any	any	DET
ajbmeb-763	121	10	state	state	NOUN
ajbmeb-763	121	11	and	and	CCONJ
ajbmeb-763	121	12	play	play	VERB
ajbmeb-763	121	13	an	an	DET
ajbmeb-763	121	14	important	important	ADJ
ajbmeb-763	121	15	role	role	NOUN
ajbmeb-763	121	16	in	in	ADP
ajbmeb-763	121	17	budgeting	budgeting	NOUN
ajbmeb-763	121	18	and	and	CCONJ
ajbmeb-763	121	19	regulating	regulate	VERB
ajbmeb-763	121	20	the	the	DET
ajbmeb-763	121	21	economy	economy	NOUN
ajbmeb-763	121	22	.	.	PUNCT
ajbmeb-763	122	1	in	in	ADP
ajbmeb-763	122	2	all	all	DET
ajbmeb-763	122	3	countries	country	NOUN
ajbmeb-763	122	4	of	of	ADP
ajbmeb-763	122	5	the	the	DET
ajbmeb-763	122	6	world	world	NOUN
ajbmeb-763	122	7	,	,	PUNCT
ajbmeb-763	122	8	taxes	taxis	NOUN
ajbmeb-763	122	9	are	be	AUX
ajbmeb-763	122	10	the	the	DET
ajbmeb-763	122	11	basis	basis	NOUN
ajbmeb-763	122	12	of	of	ADP
ajbmeb-763	122	13	state	state	NOUN
ajbmeb-763	122	14	budget	budget	NOUN
ajbmeb-763	122	15	revenues	revenue	NOUN
ajbmeb-763	122	16	.	.	PUNCT
ajbmeb-763	123	1	the	the	DET
ajbmeb-763	123	2	tax	tax	NOUN
ajbmeb-763	123	3	burden	burden	NOUN
ajbmeb-763	123	4	and	and	CCONJ
ajbmeb-763	123	5	the	the	DET
ajbmeb-763	123	6	country	country	NOUN
ajbmeb-763	123	7	’s	’s	PART
ajbmeb-763	123	8	fiscal	fiscal	ADJ
ajbmeb-763	123	9	policy	policy	NOUN
ajbmeb-763	123	10	are	be	AUX
ajbmeb-763	123	11	important	important	ADJ
ajbmeb-763	123	12	factors	factor	NOUN
ajbmeb-763	123	13	in	in	ADP
ajbmeb-763	123	14	achieving	achieve	VERB
ajbmeb-763	123	15	macroeconomic	macroeconomic	ADJ
ajbmeb-763	123	16	stability	stability	NOUN
ajbmeb-763	123	17	.	.	PUNCT
ajbmeb-763	124	1	the	the	DET
ajbmeb-763	124	2	country	country	NOUN
ajbmeb-763	124	3	’s	’s	PART
ajbmeb-763	124	4	tax	tax	NOUN
ajbmeb-763	124	5	burden	burden	NOUN
ajbmeb-763	124	6	and	and	CCONJ
ajbmeb-763	124	7	tax	tax	NOUN
ajbmeb-763	124	8	policy	policy	NOUN
ajbmeb-763	124	9	play	play	VERB
ajbmeb-763	124	10	a	a	DET
ajbmeb-763	124	11	special	special	ADJ
ajbmeb-763	124	12	role	role	NOUN
ajbmeb-763	124	13	in	in	ADP
ajbmeb-763	124	14	achieving	achieve	VERB
ajbmeb-763	124	15	economic	economic	ADJ
ajbmeb-763	124	16	growth	growth	NOUN
ajbmeb-763	124	17	,	,	PUNCT
ajbmeb-763	124	18	macroeconomic	macroeconomic	ADJ
ajbmeb-763	124	19	stability	stability	NOUN
ajbmeb-763	124	20	and	and	CCONJ
ajbmeb-763	124	21	improving	improve	VERB
ajbmeb-763	124	22	the	the	DET
ajbmeb-763	124	23	investment	investment	NOUN
ajbmeb-763	124	24	climate	climate	NOUN
ajbmeb-763	124	25	,	,	PUNCT
ajbmeb-763	124	26	and	and	CCONJ
ajbmeb-763	124	27	the	the	DET
ajbmeb-763	124	28	need	need	NOUN
ajbmeb-763	124	29	to	to	PART
ajbmeb-763	124	30	improve	improve	VERB
ajbmeb-763	124	31	these	these	DET
ajbmeb-763	124	32	issues	issue	NOUN
ajbmeb-763	124	33	is	be	AUX
ajbmeb-763	124	34	a	a	DET
ajbmeb-763	124	35	key	key	ADJ
ajbmeb-763	124	36	requirement	requirement	NOUN
ajbmeb-763	124	37	of	of	ADP
ajbmeb-763	124	38	today	today	NOUN
ajbmeb-763	124	39	’s	’s	PART
ajbmeb-763	124	40	economy	economy	NOUN
ajbmeb-763	124	41	.	.	PUNCT
ajbmeb-763	125	1	american	american	ADJ
ajbmeb-763	125	2	journal	journal	PROPN
ajbmeb-763	125	3	of	of	ADP
ajbmeb-763	125	4	business	business	NOUN
ajbmeb-763	125	5	management	management	NOUN
ajbmeb-763	125	6	,	,	PUNCT
ajbmeb-763	125	7	economics	economic	NOUN
ajbmeb-763	125	8	and	and	CCONJ
ajbmeb-763	125	9	banking	banking	NOUN
ajbmeb-763	125	10	volume	volume	NOUN
ajbmeb-763	125	11	11	11	NUM
ajbmeb-763	125	12	april	april	PROPN
ajbmeb-763	125	13	,	,	PUNCT
ajbmeb-763	125	14	2023	2023	NUM
ajbmeb-763	125	15	p	p	NOUN
ajbmeb-763	125	16	a	a	DET
ajbmeb-763	125	17	g	g	NOUN
ajbmeb-763	125	18	e	e	NOUN
ajbmeb-763	125	19	|	|	ADV
ajbmeb-763	125	20	173	173	NUM
ajbmeb-763	125	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-763	125	22	figure	figure	NOUN
ajbmeb-763	125	23	4	4	NUM
ajbmeb-763	125	24	.	.	PUNCT
ajbmeb-763	125	25	information	information	NOUN
ajbmeb-763	125	26	on	on	ADP
ajbmeb-763	125	27	budget	budget	NOUN
ajbmeb-763	125	28	revenues	revenue	NOUN
ajbmeb-763	125	29	in	in	ADP
ajbmeb-763	125	30	the	the	DET
ajbmeb-763	125	31	republic	republic	NOUN
ajbmeb-763	125	32	of	of	ADP
ajbmeb-763	125	33	uzbekistan	uzbekistan	PROPN
ajbmeb-763	125	34	by	by	ADP
ajbmeb-763	125	35	types	type	NOUN
ajbmeb-763	125	36	of	of	ADP
ajbmeb-763	125	37	taxes	taxis	NOUN
ajbmeb-763	125	38	as	as	ADP
ajbmeb-763	125	39	of	of	ADP
ajbmeb-763	125	40	march	march	PROPN
ajbmeb-763	125	41	31	31	NUM
ajbmeb-763	125	42	,	,	PUNCT
ajbmeb-763	125	43	2022	2022	NUM
ajbmeb-763	125	44	-	-	SYM
ajbmeb-763	125	45	2023	2023	NUM
ajbmeb-763	125	46	(	(	PUNCT
ajbmeb-763	125	47	in	in	ADP
ajbmeb-763	125	48	billion	billion	NUM
ajbmeb-763	125	49	soums	soum	NOUN
ajbmeb-763	125	50	)	)	PUNCT
ajbmeb-763	126	1	[	[	X
ajbmeb-763	126	2	15	15	NUM
ajbmeb-763	126	3	]	]	PUNCT
ajbmeb-763	126	4	in	in	ADP
ajbmeb-763	126	5	europe	europe	PROPN
ajbmeb-763	126	6	and	and	CCONJ
ajbmeb-763	126	7	the	the	DET
ajbmeb-763	126	8	united	united	PROPN
ajbmeb-763	126	9	states	states	PROPN
ajbmeb-763	126	10	,	,	PUNCT
ajbmeb-763	126	11	land	land	NOUN
ajbmeb-763	126	12	and	and	CCONJ
ajbmeb-763	126	13	property	property	NOUN
ajbmeb-763	126	14	taxes	taxis	NOUN
ajbmeb-763	126	15	are	be	AUX
ajbmeb-763	126	16	usually	usually	ADV
ajbmeb-763	126	17	an	an	DET
ajbmeb-763	126	18	object	object	NOUN
ajbmeb-763	126	19	market	market	NOUN
ajbmeb-763	126	20	each	each	DET
ajbmeb-763	126	21	year	year	NOUN
ajbmeb-763	126	22	is	be	AUX
ajbmeb-763	126	23	set	set	VERB
ajbmeb-763	126	24	in	in	ADP
ajbmeb-763	126	25	the	the	DET
ajbmeb-763	126	26	range	range	NOUN
ajbmeb-763	126	27	of	of	ADP
ajbmeb-763	126	28	0.5	0.5	NUM
ajbmeb-763	126	29	-	-	SYM
ajbmeb-763	126	30	1	1	NUM
ajbmeb-763	126	31	%	%	NOUN
ajbmeb-763	126	32	of	of	ADP
ajbmeb-763	126	33	the	the	DET
ajbmeb-763	126	34	value	value	NOUN
ajbmeb-763	126	35	.	.	PUNCT
ajbmeb-763	127	1	east	east	PROPN
ajbmeb-763	127	2	asia	asia	PROPN
ajbmeb-763	127	3	such	such	ADJ
ajbmeb-763	127	4	as	as	ADP
ajbmeb-763	127	5	china	china	PROPN
ajbmeb-763	127	6	and	and	CCONJ
ajbmeb-763	127	7	the	the	DET
ajbmeb-763	127	8	philippines	philippine	NOUN
ajbmeb-763	127	9	property	property	NOUN
ajbmeb-763	127	10	tax	tax	NOUN
ajbmeb-763	127	11	rates	rate	NOUN
ajbmeb-763	127	12	in	in	ADP
ajbmeb-763	127	13	countries	country	NOUN
ajbmeb-763	127	14	are	be	AUX
ajbmeb-763	127	15	about	about	ADV
ajbmeb-763	127	16	1	1	NUM
ajbmeb-763	127	17	-	-	SYM
ajbmeb-763	127	18	2	2	NUM
ajbmeb-763	127	19	%	%	NOUN
ajbmeb-763	127	20	,	,	PUNCT
ajbmeb-763	127	21	in	in	ADP
ajbmeb-763	127	22	south	south	PROPN
ajbmeb-763	127	23	korea	korea	PROPN
ajbmeb-763	127	24	,	,	PUNCT
ajbmeb-763	127	25	the	the	DET
ajbmeb-763	127	26	annual	annual	ADJ
ajbmeb-763	127	27	property	property	NOUN
ajbmeb-763	127	28	tax	tax	NOUN
ajbmeb-763	127	29	is	be	AUX
ajbmeb-763	127	30	0.15	0.15	NUM
ajbmeb-763	127	31	times	time	NOUN
ajbmeb-763	127	32	the	the	DET
ajbmeb-763	127	33	value	value	NOUN
ajbmeb-763	127	34	of	of	ADP
ajbmeb-763	127	35	real	real	ADJ
ajbmeb-763	127	36	estate	estate	NOUN
ajbmeb-763	127	37	.	.	PUNCT
ajbmeb-763	128	1	it	it	PRON
ajbmeb-763	128	2	is	be	AUX
ajbmeb-763	128	3	set	set	VERB
ajbmeb-763	128	4	in	in	ADP
ajbmeb-763	128	5	the	the	DET
ajbmeb-763	128	6	range	range	NOUN
ajbmeb-763	128	7	of	of	ADP
ajbmeb-763	128	8	0.5	0.5	NUM
ajbmeb-763	128	9	%	%	NOUN
ajbmeb-763	128	10	.	.	PUNCT
ajbmeb-763	129	1	many	many	ADJ
ajbmeb-763	129	2	in	in	ADP
ajbmeb-763	129	3	sub	sub	ADJ
ajbmeb-763	129	4	-	-	ADJ
ajbmeb-763	129	5	saharan	saharan	ADJ
ajbmeb-763	129	6	africa	africa	PROPN
ajbmeb-763	129	7	different	different	ADJ
ajbmeb-763	129	8	tax	tax	NOUN
ajbmeb-763	129	9	rates	rate	NOUN
ajbmeb-763	129	10	relative	relative	ADJ
ajbmeb-763	129	11	to	to	ADP
ajbmeb-763	129	12	different	different	ADJ
ajbmeb-763	129	13	values	value	NOUN
ajbmeb-763	129	14	of	of	ADP
ajbmeb-763	129	15	assets	asset	NOUN
ajbmeb-763	129	16	in	in	ADP
ajbmeb-763	129	17	countries	country	NOUN
ajbmeb-763	129	18	for	for	ADP
ajbmeb-763	129	19	example	example	NOUN
ajbmeb-763	129	20	,	,	PUNCT
ajbmeb-763	129	21	in	in	ADP
ajbmeb-763	129	22	kenya	kenya	PROPN
ajbmeb-763	129	23	,	,	PUNCT
ajbmeb-763	129	24	the	the	DET
ajbmeb-763	129	25	land	land	NOUN
ajbmeb-763	129	26	tax	tax	NOUN
ajbmeb-763	129	27	is	be	AUX
ajbmeb-763	129	28	set	set	VERB
ajbmeb-763	129	29	at	at	ADP
ajbmeb-763	129	30	10	10	NUM
ajbmeb-763	129	31	%	%	NOUN
ajbmeb-763	129	32	to	to	PART
ajbmeb-763	129	33	30	30	NUM
ajbmeb-763	129	34	%	%	NOUN
ajbmeb-763	129	35	possible	possible	ADJ
ajbmeb-763	129	36	.	.	PUNCT
ajbmeb-763	130	1	in	in	ADP
ajbmeb-763	130	2	other	other	ADJ
ajbmeb-763	130	3	african	african	ADJ
ajbmeb-763	130	4	countries	country	NOUN
ajbmeb-763	130	5	,	,	PUNCT
ajbmeb-763	130	6	the	the	DET
ajbmeb-763	130	7	rates	rate	NOUN
ajbmeb-763	130	8	are	be	AUX
ajbmeb-763	130	9	much	much	ADV
ajbmeb-763	130	10	lower	low	ADJ
ajbmeb-763	130	11	possible	possible	ADJ
ajbmeb-763	130	12	.	.	PUNCT
ajbmeb-763	131	1	for	for	ADP
ajbmeb-763	131	2	example	example	NOUN
ajbmeb-763	131	3	,	,	PUNCT
ajbmeb-763	131	4	eligible	eligible	ADJ
ajbmeb-763	131	5	users	user	NOUN
ajbmeb-763	131	6	in	in	ADP
ajbmeb-763	131	7	rwanda	rwanda	PROPN
ajbmeb-763	131	8	pays	pay	VERB
ajbmeb-763	131	9	taxes	taxis	NOUN
ajbmeb-763	131	10	on	on	ADP
ajbmeb-763	131	11	land	land	NOUN
ajbmeb-763	131	12	and	and	CCONJ
ajbmeb-763	131	13	buildings	building	NOUN
ajbmeb-763	131	14	at	at	ADP
ajbmeb-763	131	15	0.1	0.1	NUM
ajbmeb-763	131	16	%	%	NOUN
ajbmeb-763	131	17	of	of	ADP
ajbmeb-763	131	18	the	the	DET
ajbmeb-763	131	19	value	value	NOUN
ajbmeb-763	131	20	of	of	ADP
ajbmeb-763	131	21	the	the	DET
ajbmeb-763	131	22	assets	asset	NOUN
ajbmeb-763	131	23	[	[	X
ajbmeb-763	131	24	17	17	NUM
ajbmeb-763	131	25	]	]	PUNCT
ajbmeb-763	131	26	.	.	PUNCT
ajbmeb-763	132	1	table	table	NOUN
ajbmeb-763	132	2	1	1	NUM
ajbmeb-763	132	3	property	property	NOUN
ajbmeb-763	132	4	tax	tax	NOUN
ajbmeb-763	132	5	revenues	revenue	NOUN
ajbmeb-763	132	6	in	in	ADP
ajbmeb-763	132	7	european	european	ADJ
ajbmeb-763	132	8	countries	country	NOUN
ajbmeb-763	132	9	indicators	indicator	NOUN
ajbmeb-763	132	10	(	(	PUNCT
ajbmeb-763	132	11	billion	billion	NUM
ajbmeb-763	132	12	euros	euro	NOUN
ajbmeb-763	132	13	)	)	PUNCT
ajbmeb-763	133	1	[	[	X
ajbmeb-763	133	2	18	18	NUM
ajbmeb-763	133	3	]	]	X
ajbmeb-763	133	4	nu	nu	PROPN
ajbmeb-763	133	5	.	.	PUNCT
ajbmeb-763	133	6	country	country	NOUN
ajbmeb-763	133	7	2012	2012	NUM
ajbmeb-763	133	8	2013	2013	NUM
ajbmeb-763	133	9	2014	2014	NUM
ajbmeb-763	133	10	2015	2015	NUM
ajbmeb-763	133	11	2016	2016	NUM
ajbmeb-763	133	12	2017	2017	NUM
ajbmeb-763	133	13	2018	2018	NUM
ajbmeb-763	133	14	2019	2019	NUM
ajbmeb-763	133	15	1	1	NUM
ajbmeb-763	133	16	.	.	PUNCT
ajbmeb-763	134	1	austria	austria	PROPN
ajbmeb-763	134	2	1,8	1,8	NUM
ajbmeb-763	134	3	2,3	2,3	NUM
ajbmeb-763	134	4	2,0	2,0	NUM
ajbmeb-763	134	5	2,0	2,0	NUM
ajbmeb-763	134	6	2,0	2,0	NUM
ajbmeb-763	134	7	1,9	1,9	NUM
ajbmeb-763	134	8	2,1	2,1	NUM
ajbmeb-763	134	9	2,2	2,2	NUM
ajbmeb-763	134	10	2	2	NUM
ajbmeb-763	134	11	.	.	PUNCT
ajbmeb-763	134	12	belgium	belgium	PROPN
ajbmeb-763	134	13	12,6	12,6	PROPN
ajbmeb-763	134	14	13,8	13,8	NUM
ajbmeb-763	134	15	14,3	14,3	NUM
ajbmeb-763	134	16	14,4	14,4	NUM
ajbmeb-763	135	1	14,9	14,9	NUM
ajbmeb-763	136	1	15,4	15,4	NUM
ajbmeb-763	136	2	15,8	15,8	NUM
ajbmeb-763	136	3	16,3	16,3	NUM
ajbmeb-763	136	4	3	3	NUM
ajbmeb-763	136	5	.	.	PUNCT
ajbmeb-763	137	1	estonia	estonia	PROPN
ajbmeb-763	137	2	0,1	0,1	NUM
ajbmeb-763	137	3	0,1	0,1	NUM
ajbmeb-763	137	4	0,1	0,1	NUM
ajbmeb-763	137	5	0,1	0,1	NUM
ajbmeb-763	137	6	0,1	0,1	NUM
ajbmeb-763	137	7	0,1	0,1	NUM
ajbmeb-763	137	8	0,1	0,1	NUM
ajbmeb-763	137	9	0,1	0,1	NUM
ajbmeb-763	137	10	4	4	NUM
ajbmeb-763	137	11	.	.	PUNCT
ajbmeb-763	138	1	finland	finland	PROPN
ajbmeb-763	139	1	2,4	2,4	NUM
ajbmeb-763	139	2	2,6	2,6	NUM
ajbmeb-763	139	3	2,7	2,7	NUM
ajbmeb-763	139	4	3,0	3,0	NUM
ajbmeb-763	139	5	3,1	3,1	NUM
ajbmeb-763	139	6	3,5	3,5	NUM
ajbmeb-763	139	7	3,3	3,3	NUM
ajbmeb-763	139	8	3,5	3,5	NUM
ajbmeb-763	139	9	5	5	NUM
ajbmeb-763	139	10	.	.	PUNCT
ajbmeb-763	140	1	france	france	PROPN
ajbmeb-763	140	2	81,4	81,4	NUM
ajbmeb-763	141	1	84,1	84,1	NUM
ajbmeb-763	141	2	86,7	86,7	NUM
ajbmeb-763	141	3	92,1	92,1	NUM
ajbmeb-763	142	1	95,0	95,0	NUM
ajbmeb-763	142	2	100,8	100,8	NUM
ajbmeb-763	142	3	97,4	97,4	NUM
ajbmeb-763	142	4	97,7	97,7	NUM
ajbmeb-763	142	5	6	6	NUM
ajbmeb-763	142	6	.	.	PUNCT
ajbmeb-763	143	1	germany	germany	PROPN
ajbmeb-763	143	2	24,6	24,6	PROPN
ajbmeb-763	144	1	26,1	26,1	NUM
ajbmeb-763	145	1	28,2	28,2	NOUN
ajbmeb-763	145	2	31,1	31,1	NOUN
ajbmeb-763	145	3	33,4	33,4	NUM
ajbmeb-763	145	4	33,6	33,6	NUM
ajbmeb-763	145	5	35,5	35,5	NUM
ajbmeb-763	145	6	37,6	37,6	NUM
ajbmeb-763	145	7	7	7	NUM
ajbmeb-763	145	8	.	.	PUNCT
ajbmeb-763	146	1	greece	greece	PROPN
ajbmeb-763	146	2	5,2	5,2	NUM
ajbmeb-763	146	3	5,7	5,7	NUM
ajbmeb-763	146	4	5,1	5,1	NUM
ajbmeb-763	146	5	5,4	5,4	NUM
ajbmeb-763	146	6	5,5	5,5	NUM
ajbmeb-763	146	7	5,6	5,6	NUM
ajbmeb-763	146	8	5,6	5,6	NUM
ajbmeb-763	146	9	5,9	5,9	NUM
ajbmeb-763	146	10	8	8	NUM
ajbmeb-763	146	11	.	.	PUNCT
ajbmeb-763	146	12	ireland	ireland	NOUN
ajbmeb-763	146	13	3,1	3,1	NUM
ajbmeb-763	146	14	3,6	3,6	NUM
ajbmeb-763	146	15	4,2	4,2	NUM
ajbmeb-763	146	16	3,9	3,9	NUM
ajbmeb-763	146	17	3,8	3,8	NUM
ajbmeb-763	146	18	3,9	3,9	NUM
ajbmeb-763	146	19	4,3	4,3	NUM
ajbmeb-763	146	20	4,4	4,4	NUM
ajbmeb-763	146	21	9	9	NUM
ajbmeb-763	146	22	.	.	PUNCT
ajbmeb-763	147	1	italy	italy	PROPN
ajbmeb-763	147	2	43,6	43,6	PROPN
ajbmeb-763	148	1	43,9	43,9	NUM
ajbmeb-763	149	1	46,9	46,9	NUM
ajbmeb-763	149	2	46,3	46,3	NUM
ajbmeb-763	150	1	46,9	46,9	NUM
ajbmeb-763	151	1	44,2	44,2	NUM
ajbmeb-763	152	1	44,9	44,9	NUM
ajbmeb-763	153	1	43,8	43,8	NUM
ajbmeb-763	153	2	10	10	NUM
ajbmeb-763	153	3	.	.	PUNCT
ajbmeb-763	154	1	latvia	latvia	PROPN
ajbmeb-763	154	2	0,2	0,2	NUM
ajbmeb-763	154	3	0,2	0,2	NUM
ajbmeb-763	154	4	0,2	0,2	NUM
ajbmeb-763	154	5	0,2	0,2	NUM
ajbmeb-763	154	6	0,3	0,3	NUM
ajbmeb-763	154	7	0,3	0,3	NUM
ajbmeb-763	154	8	0,3	0,3	NUM
ajbmeb-763	154	9	0,3	0,3	NUM
ajbmeb-763	154	10	as	as	ADP
ajbmeb-763	154	11	part	part	NOUN
ajbmeb-763	154	12	of	of	ADP
ajbmeb-763	154	13	the	the	DET
ajbmeb-763	154	14	study	study	NOUN
ajbmeb-763	154	15	of	of	ADP
ajbmeb-763	154	16	international	international	ADJ
ajbmeb-763	154	17	practice	practice	NOUN
ajbmeb-763	154	18	,	,	PUNCT
ajbmeb-763	154	19	the	the	DET
ajbmeb-763	154	20	property	property	NOUN
ajbmeb-763	154	21	tax	tax	NOUN
ajbmeb-763	154	22	rates	rate	NOUN
ajbmeb-763	154	23	of	of	ADP
ajbmeb-763	154	24	10	10	NUM
ajbmeb-763	154	25	european	european	ADJ
ajbmeb-763	154	26	countries	country	NOUN
ajbmeb-763	154	27	were	be	AUX
ajbmeb-763	154	28	analyzed	analyze	VERB
ajbmeb-763	154	29	(	(	PUNCT
ajbmeb-763	154	30	table	table	NOUN
ajbmeb-763	154	31	1	1	NUM
ajbmeb-763	154	32	)	)	PUNCT
ajbmeb-763	154	33	.	.	PUNCT
ajbmeb-763	155	1	europe	europe	PROPN
ajbmeb-763	155	2	compared	compare	VERB
ajbmeb-763	155	3	to	to	ADP
ajbmeb-763	155	4	other	other	ADJ
ajbmeb-763	155	5	countries	country	NOUN
ajbmeb-763	155	6	in	in	ADP
ajbmeb-763	155	7	terms	term	NOUN
ajbmeb-763	155	8	of	of	ADP
ajbmeb-763	155	9	property	property	NOUN
ajbmeb-763	155	10	tax	tax	NOUN
ajbmeb-763	155	11	rates	rate	NOUN
ajbmeb-763	155	12	.	.	PUNCT
ajbmeb-763	156	1	we	we	PRON
ajbmeb-763	156	2	can	can	AUX
ajbmeb-763	156	3	see	see	VERB
ajbmeb-763	156	4	that	that	SCONJ
ajbmeb-763	156	5	the	the	DET
ajbmeb-763	156	6	highest	high	ADJ
ajbmeb-763	156	7	figure	figure	NOUN
ajbmeb-763	156	8	belongs	belong	VERB
ajbmeb-763	156	9	to	to	ADP
ajbmeb-763	156	10	france	france	PROPN
ajbmeb-763	156	11	(	(	PUNCT
ajbmeb-763	156	12	97.7	97.7	NUM
ajbmeb-763	156	13	billion	billion	NUM
ajbmeb-763	156	14	.	.	PUNCT
ajbmeb-763	157	1	eur	eur	PROPN
ajbmeb-763	157	2	)	)	PUNCT
ajbmeb-763	157	3	.	.	PUNCT
ajbmeb-763	158	1	in	in	ADP
ajbmeb-763	158	2	italy	italy	PROPN
ajbmeb-763	158	3	and	and	CCONJ
ajbmeb-763	158	4	germany	germany	PROPN
ajbmeb-763	158	5	,	,	PUNCT
ajbmeb-763	158	6	property	property	NOUN
ajbmeb-763	158	7	tax	tax	NOUN
ajbmeb-763	158	8	revenues	revenue	NOUN
ajbmeb-763	158	9	are	be	AUX
ajbmeb-763	158	10	similar	similar	ADJ
ajbmeb-763	158	11	43.8	43.8	NUM
ajbmeb-763	158	12	and	and	CCONJ
ajbmeb-763	158	13	37.6	37.6	NUM
ajbmeb-763	158	14	billion	billion	NUM
ajbmeb-763	158	15	,	,	PUNCT
ajbmeb-763	158	16	respectively	respectively	ADV
ajbmeb-763	158	17	euro	euro	NOUN
ajbmeb-763	158	18	.	.	PUNCT
ajbmeb-763	159	1	this	this	PRON
ajbmeb-763	159	2	is	be	AUX
ajbmeb-763	159	3	the	the	DET
ajbmeb-763	159	4	case	case	NOUN
ajbmeb-763	159	5	in	in	ADP
ajbmeb-763	159	6	other	other	ADJ
ajbmeb-763	159	7	countries	country	NOUN
ajbmeb-763	159	8	in	in	ADP
ajbmeb-763	159	9	the	the	DET
ajbmeb-763	159	10	table	table	NOUN
ajbmeb-763	159	11	it	it	PRON
ajbmeb-763	159	12	should	should	AUX
ajbmeb-763	159	13	be	be	AUX
ajbmeb-763	159	14	noted	note	VERB
ajbmeb-763	159	15	that	that	SCONJ
ajbmeb-763	159	16	the	the	DET
ajbmeb-763	159	17	figure	figure	NOUN
ajbmeb-763	159	18	is	be	AUX
ajbmeb-763	159	19	significantly	significantly	ADV
ajbmeb-763	159	20	lower	low	ADJ
ajbmeb-763	159	21	.	.	PUNCT
ajbmeb-763	160	1	to	to	PART
ajbmeb-763	160	2	conclude	conclude	VERB
ajbmeb-763	160	3	possibly	possibly	ADV
ajbmeb-763	160	4	property	property	NOUN
ajbmeb-763	160	5	tax	tax	NOUN
ajbmeb-763	160	6	revenues	revenue	NOUN
ajbmeb-763	160	7	in	in	ADP
ajbmeb-763	160	8	american	american	ADJ
ajbmeb-763	160	9	journal	journal	PROPN
ajbmeb-763	160	10	of	of	ADP
ajbmeb-763	160	11	business	business	NOUN
ajbmeb-763	160	12	management	management	NOUN
ajbmeb-763	160	13	,	,	PUNCT
ajbmeb-763	160	14	economics	economic	NOUN
ajbmeb-763	160	15	and	and	CCONJ
ajbmeb-763	160	16	banking	banking	NOUN
ajbmeb-763	160	17	volume	volume	NOUN
ajbmeb-763	160	18	11	11	NUM
ajbmeb-763	160	19	april	april	PROPN
ajbmeb-763	160	20	,	,	PUNCT
ajbmeb-763	160	21	2023	2023	NUM
ajbmeb-763	160	22	p	p	NOUN
ajbmeb-763	160	23	a	a	DET
ajbmeb-763	160	24	g	g	NOUN
ajbmeb-763	160	25	e	e	NOUN
ajbmeb-763	160	26	|	|	NOUN
ajbmeb-763	160	27	174	174	NUM
ajbmeb-763	160	28	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-763	160	29	developed	develop	VERB
ajbmeb-763	160	30	countries	country	NOUN
ajbmeb-763	160	31	much	much	ADV
ajbmeb-763	160	32	higher	high	ADJ
ajbmeb-763	160	33	than	than	ADP
ajbmeb-763	160	34	in	in	ADP
ajbmeb-763	160	35	most	most	ADJ
ajbmeb-763	160	36	developing	develop	VERB
ajbmeb-763	160	37	countries	country	NOUN
ajbmeb-763	160	38	.	.	PUNCT
ajbmeb-763	161	1	this	this	PRON
ajbmeb-763	161	2	is	be	AUX
ajbmeb-763	161	3	directly	directly	ADV
ajbmeb-763	161	4	related	relate	VERB
ajbmeb-763	161	5	to	to	ADP
ajbmeb-763	161	6	the	the	DET
ajbmeb-763	161	7	development	development	NOUN
ajbmeb-763	161	8	of	of	ADP
ajbmeb-763	161	9	the	the	DET
ajbmeb-763	161	10	private	private	ADJ
ajbmeb-763	161	11	sector	sector	NOUN
ajbmeb-763	161	12	in	in	ADP
ajbmeb-763	161	13	the	the	DET
ajbmeb-763	161	14	economy	economy	NOUN
ajbmeb-763	161	15	,	,	PUNCT
ajbmeb-763	161	16	the	the	DET
ajbmeb-763	161	17	living	living	NOUN
ajbmeb-763	161	18	standards	standard	NOUN
ajbmeb-763	161	19	of	of	ADP
ajbmeb-763	161	20	the	the	DET
ajbmeb-763	161	21	population	population	NOUN
ajbmeb-763	161	22	and	and	CCONJ
ajbmeb-763	161	23	high	high	ADJ
ajbmeb-763	161	24	levels	level	NOUN
ajbmeb-763	161	25	of	of	ADP
ajbmeb-763	161	26	profitability	profitability	NOUN
ajbmeb-763	161	27	.	.	PUNCT
ajbmeb-763	162	1	5	5	X
ajbmeb-763	162	2	.	.	X
ajbmeb-763	162	3	conclusions	conclusion	NOUN
ajbmeb-763	162	4	and	and	CCONJ
ajbmeb-763	162	5	suggestions	suggestion	NOUN
ajbmeb-763	162	6	we	we	PRON
ajbmeb-763	162	7	have	have	AUX
ajbmeb-763	162	8	formulated	formulate	VERB
ajbmeb-763	162	9	the	the	DET
ajbmeb-763	162	10	following	follow	VERB
ajbmeb-763	162	11	conclusions	conclusion	NOUN
ajbmeb-763	162	12	and	and	CCONJ
ajbmeb-763	162	13	suggestions	suggestion	NOUN
ajbmeb-763	162	14	,	,	PUNCT
ajbmeb-763	162	15	based	base	VERB
ajbmeb-763	162	16	on	on	ADP
ajbmeb-763	162	17	hundreds	hundred	NOUN
ajbmeb-763	162	18	of	of	ADP
ajbmeb-763	162	19	split	split	ADJ
ajbmeb-763	162	20	jobs	job	NOUN
ajbmeb-763	162	21	over	over	ADP
ajbmeb-763	162	22	the	the	DET
ajbmeb-763	162	23	years	year	NOUN
ajbmeb-763	162	24	of	of	ADP
ajbmeb-763	162	25	production	production	NOUN
ajbmeb-763	162	26	in	in	ADP
ajbmeb-763	162	27	uzbekistan	uzbekistan	PROPN
ajbmeb-763	162	28	,	,	PUNCT
ajbmeb-763	162	29	based	base	VERB
ajbmeb-763	162	30	on	on	ADP
ajbmeb-763	162	31	developed	develop	VERB
ajbmeb-763	162	32	jobs	job	NOUN
ajbmeb-763	162	33	,	,	PUNCT
ajbmeb-763	162	34	assemblies	assembly	NOUN
ajbmeb-763	162	35	and	and	CCONJ
ajbmeb-763	162	36	direct	direct	ADJ
ajbmeb-763	162	37	production	production	NOUN
ajbmeb-763	162	38	:	:	PUNCT
ajbmeb-763	163	1	1	1	X
ajbmeb-763	163	2	.	.	X
ajbmeb-763	164	1	it	it	PRON
ajbmeb-763	164	2	is	be	AUX
ajbmeb-763	164	3	not	not	PART
ajbmeb-763	164	4	enough	enough	ADJ
ajbmeb-763	164	5	to	to	PART
ajbmeb-763	164	6	think	think	VERB
ajbmeb-763	164	7	of	of	ADP
ajbmeb-763	164	8	the	the	DET
ajbmeb-763	164	9	tax	tax	NOUN
ajbmeb-763	164	10	burden	burden	NOUN
ajbmeb-763	164	11	as	as	ADP
ajbmeb-763	164	12	a	a	DET
ajbmeb-763	164	13	function	function	NOUN
ajbmeb-763	164	14	of	of	ADP
ajbmeb-763	164	15	the	the	DET
ajbmeb-763	164	16	tax	tax	NOUN
ajbmeb-763	164	17	rate	rate	NOUN
ajbmeb-763	164	18	and	and	CCONJ
ajbmeb-763	164	19	the	the	DET
ajbmeb-763	164	20	tax	tax	NOUN
ajbmeb-763	164	21	base	base	NOUN
ajbmeb-763	164	22	,	,	PUNCT
ajbmeb-763	164	23	because	because	SCONJ
ajbmeb-763	164	24	it	it	PRON
ajbmeb-763	164	25	is	be	AUX
ajbmeb-763	164	26	also	also	ADV
ajbmeb-763	164	27	a	a	DET
ajbmeb-763	164	28	function	function	NOUN
ajbmeb-763	164	29	of	of	ADP
ajbmeb-763	164	30	the	the	DET
ajbmeb-763	164	31	taxpayer	taxpayer	NOUN
ajbmeb-763	164	32	’s	’s	PART
ajbmeb-763	164	33	residual	residual	ADJ
ajbmeb-763	164	34	income	income	NOUN
ajbmeb-763	164	35	.	.	PUNCT
ajbmeb-763	165	1	therefore	therefore	ADV
ajbmeb-763	165	2	,	,	PUNCT
ajbmeb-763	165	3	it	it	PRON
ajbmeb-763	165	4	is	be	AUX
ajbmeb-763	165	5	not	not	PART
ajbmeb-763	165	6	enough	enough	ADJ
ajbmeb-763	165	7	to	to	PART
ajbmeb-763	165	8	determine	determine	VERB
ajbmeb-763	165	9	the	the	DET
ajbmeb-763	165	10	tax	tax	NOUN
ajbmeb-763	165	11	collection	collection	NOUN
ajbmeb-763	165	12	coefficient	coefficient	NOUN
ajbmeb-763	165	13	to	to	PART
ajbmeb-763	165	14	determine	determine	VERB
ajbmeb-763	165	15	the	the	DET
ajbmeb-763	165	16	burden	burden	NOUN
ajbmeb-763	165	17	.	.	PUNCT
ajbmeb-763	166	1	the	the	DET
ajbmeb-763	166	2	tax	tax	NOUN
ajbmeb-763	166	3	burden	burden	NOUN
ajbmeb-763	166	4	should	should	AUX
ajbmeb-763	166	5	be	be	AUX
ajbmeb-763	166	6	determined	determine	VERB
ajbmeb-763	166	7	at	at	ADP
ajbmeb-763	166	8	the	the	DET
ajbmeb-763	166	9	micro	micro	ADJ
ajbmeb-763	166	10	level	level	NOUN
ajbmeb-763	166	11	,	,	PUNCT
ajbmeb-763	166	12	because	because	SCONJ
ajbmeb-763	166	13	there	there	PRON
ajbmeb-763	166	14	will	will	AUX
ajbmeb-763	166	15	be	be	AUX
ajbmeb-763	166	16	no	no	DET
ajbmeb-763	166	17	taxes	taxis	NOUN
ajbmeb-763	166	18	applied	apply	VERB
ajbmeb-763	166	19	at	at	ADP
ajbmeb-763	166	20	the	the	DET
ajbmeb-763	166	21	macroand	macroand	NOUN
ajbmeb-763	166	22	mego	mego	NOUN
ajbmeb-763	166	23	-	-	PUNCT
ajbmeb-763	166	24	level	level	NOUN
ajbmeb-763	166	25	.	.	PUNCT
ajbmeb-763	167	1	it	it	PRON
ajbmeb-763	167	2	is	be	AUX
ajbmeb-763	167	3	necessary	necessary	ADJ
ajbmeb-763	167	4	to	to	PART
ajbmeb-763	167	5	analyze	analyze	VERB
ajbmeb-763	167	6	this	this	DET
ajbmeb-763	167	7	burden	burden	NOUN
ajbmeb-763	167	8	in	in	ADP
ajbmeb-763	167	9	comparison	comparison	NOUN
ajbmeb-763	167	10	with	with	ADP
ajbmeb-763	167	11	the	the	DET
ajbmeb-763	167	12	tax	tax	NOUN
ajbmeb-763	167	13	object	object	NOUN
ajbmeb-763	167	14	,	,	PUNCT
ajbmeb-763	167	15	but	but	CCONJ
ajbmeb-763	167	16	in	in	ADP
ajbmeb-763	167	17	addition	addition	NOUN
ajbmeb-763	167	18	to	to	ADP
ajbmeb-763	167	19	the	the	DET
ajbmeb-763	167	20	tax	tax	NOUN
ajbmeb-763	167	21	paid	pay	VERB
ajbmeb-763	167	22	by	by	ADP
ajbmeb-763	167	23	the	the	DET
ajbmeb-763	167	24	taxpayer	taxpayer	NOUN
ajbmeb-763	167	25	,	,	PUNCT
ajbmeb-763	167	26	the	the	DET
ajbmeb-763	167	27	income	income	NOUN
ajbmeb-763	167	28	remaining	remain	VERB
ajbmeb-763	167	29	at	at	ADP
ajbmeb-763	167	30	his	his	PRON
ajbmeb-763	167	31	disposal	disposal	NOUN
ajbmeb-763	167	32	should	should	AUX
ajbmeb-763	167	33	also	also	ADV
ajbmeb-763	167	34	be	be	AUX
ajbmeb-763	167	35	considered	consider	VERB
ajbmeb-763	167	36	.	.	PUNCT
ajbmeb-763	168	1	the	the	DET
ajbmeb-763	168	2	financial	financial	ADJ
ajbmeb-763	168	3	resource	resource	NOUN
ajbmeb-763	168	4	left	leave	VERB
ajbmeb-763	168	5	after	after	ADP
ajbmeb-763	168	6	tax	tax	NOUN
ajbmeb-763	168	7	also	also	ADV
ajbmeb-763	168	8	determines	determine	VERB
ajbmeb-763	168	9	the	the	DET
ajbmeb-763	168	10	limit	limit	NOUN
ajbmeb-763	168	11	of	of	ADP
ajbmeb-763	168	12	the	the	DET
ajbmeb-763	168	13	tax	tax	NOUN
ajbmeb-763	168	14	burden	burden	NOUN
ajbmeb-763	168	15	.	.	PUNCT
ajbmeb-763	169	1	this	this	DET
ajbmeb-763	169	2	limit	limit	NOUN
ajbmeb-763	169	3	serves	serve	VERB
ajbmeb-763	169	4	as	as	ADP
ajbmeb-763	169	5	a	a	DET
ajbmeb-763	169	6	criterion	criterion	NOUN
ajbmeb-763	169	7	for	for	ADP
ajbmeb-763	169	8	how	how	SCONJ
ajbmeb-763	169	9	much	much	ADJ
ajbmeb-763	169	10	resources	resource	NOUN
ajbmeb-763	169	11	can	can	AUX
ajbmeb-763	169	12	support	support	VERB
ajbmeb-763	169	13	extended	extended	ADJ
ajbmeb-763	169	14	reproduction	reproduction	NOUN
ajbmeb-763	169	15	.	.	PUNCT
ajbmeb-763	170	1	2	2	X
ajbmeb-763	170	2	.	.	X
ajbmeb-763	170	3	it	it	PRON
ajbmeb-763	170	4	is	be	AUX
ajbmeb-763	170	5	necessary	necessary	ADJ
ajbmeb-763	170	6	to	to	PART
ajbmeb-763	170	7	apply	apply	VERB
ajbmeb-763	170	8	the	the	DET
ajbmeb-763	170	9	tax	tax	NOUN
ajbmeb-763	170	10	burden	burden	NOUN
ajbmeb-763	170	11	to	to	ADP
ajbmeb-763	170	12	households	household	NOUN
ajbmeb-763	170	13	,	,	PUNCT
ajbmeb-763	170	14	because	because	SCONJ
ajbmeb-763	170	15	they	they	PRON
ajbmeb-763	170	16	are	be	AUX
ajbmeb-763	170	17	the	the	DET
ajbmeb-763	170	18	main	main	ADJ
ajbmeb-763	170	19	subject	subject	NOUN
ajbmeb-763	170	20	of	of	ADP
ajbmeb-763	170	21	the	the	DET
ajbmeb-763	170	22	economy	economy	NOUN
ajbmeb-763	170	23	.	.	PUNCT
ajbmeb-763	171	1	first	first	ADV
ajbmeb-763	171	2	,	,	PUNCT
ajbmeb-763	171	3	the	the	DET
ajbmeb-763	171	4	amount	amount	NOUN
ajbmeb-763	171	5	of	of	ADP
ajbmeb-763	171	6	collected	collect	VERB
ajbmeb-763	171	7	taxes	taxis	NOUN
ajbmeb-763	171	8	is	be	AUX
ajbmeb-763	171	9	compared	compare	VERB
ajbmeb-763	171	10	with	with	ADP
ajbmeb-763	171	11	the	the	DET
ajbmeb-763	171	12	gross	gross	ADJ
ajbmeb-763	171	13	income	income	NOUN
ajbmeb-763	171	14	of	of	ADP
ajbmeb-763	171	15	the	the	DET
ajbmeb-763	171	16	household	household	NOUN
ajbmeb-763	171	17	,	,	PUNCT
ajbmeb-763	171	18	and	and	CCONJ
ajbmeb-763	171	19	secondly	secondly	ADV
ajbmeb-763	171	20	,	,	PUNCT
ajbmeb-763	171	21	the	the	DET
ajbmeb-763	171	22	income	income	NOUN
ajbmeb-763	171	23	per	per	ADP
ajbmeb-763	171	24	household	household	NOUN
ajbmeb-763	171	25	is	be	AUX
ajbmeb-763	171	26	compared	compare	VERB
ajbmeb-763	171	27	with	with	ADP
ajbmeb-763	171	28	the	the	DET
ajbmeb-763	171	29	cost	cost	NOUN
ajbmeb-763	171	30	of	of	ADP
ajbmeb-763	171	31	living	living	NOUN
ajbmeb-763	171	32	.	.	PUNCT
ajbmeb-763	172	1	when	when	SCONJ
ajbmeb-763	172	2	determining	determine	VERB
ajbmeb-763	172	3	the	the	DET
ajbmeb-763	172	4	tax	tax	NOUN
ajbmeb-763	172	5	burden	burden	NOUN
ajbmeb-763	172	6	on	on	ADP
ajbmeb-763	172	7	the	the	DET
ajbmeb-763	172	8	house	house	NOUN
ajbmeb-763	172	9	,	,	PUNCT
ajbmeb-763	172	10	it	it	PRON
ajbmeb-763	172	11	is	be	AUX
ajbmeb-763	172	12	necessary	necessary	ADJ
ajbmeb-763	172	13	to	to	PART
ajbmeb-763	172	14	include	include	VERB
ajbmeb-763	172	15	a	a	DET
ajbmeb-763	172	16	part	part	NOUN
ajbmeb-763	172	17	of	of	ADP
ajbmeb-763	172	18	indirect	indirect	ADJ
ajbmeb-763	172	19	taxes	taxis	NOUN
ajbmeb-763	172	20	.	.	PUNCT
ajbmeb-763	173	1	the	the	DET
ajbmeb-763	173	2	tax	tax	NOUN
ajbmeb-763	173	3	burden	burden	NOUN
ajbmeb-763	173	4	creates	create	VERB
ajbmeb-763	173	5	tax	tax	NOUN
ajbmeb-763	173	6	pressure	pressure	NOUN
ajbmeb-763	173	7	,	,	PUNCT
ajbmeb-763	173	8	but	but	CCONJ
ajbmeb-763	173	9	is	be	AUX
ajbmeb-763	173	10	not	not	PART
ajbmeb-763	173	11	limited	limit	VERB
ajbmeb-763	173	12	to	to	ADP
ajbmeb-763	173	13	it	it	PRON
ajbmeb-763	173	14	,	,	PUNCT
ajbmeb-763	173	15	as	as	SCONJ
ajbmeb-763	173	16	it	it	PRON
ajbmeb-763	173	17	also	also	ADV
ajbmeb-763	173	18	includes	include	VERB
ajbmeb-763	173	19	the	the	DET
ajbmeb-763	173	20	terms	term	NOUN
ajbmeb-763	173	21	and	and	CCONJ
ajbmeb-763	173	22	conditions	condition	NOUN
ajbmeb-763	173	23	of	of	ADP
ajbmeb-763	173	24	tax	tax	NOUN
ajbmeb-763	173	25	payment	payment	NOUN
ajbmeb-763	173	26	and	and	CCONJ
ajbmeb-763	173	27	its	its	PRON
ajbmeb-763	173	28	costs	cost	NOUN
ajbmeb-763	173	29	.	.	PUNCT
ajbmeb-763	174	1	economic	economic	ADJ
ajbmeb-763	174	2	incentives	incentive	NOUN
ajbmeb-763	174	3	are	be	AUX
ajbmeb-763	174	4	inversely	inversely	ADV
ajbmeb-763	174	5	proportional	proportional	ADJ
ajbmeb-763	174	6	to	to	ADP
ajbmeb-763	174	7	tax	tax	NOUN
ajbmeb-763	174	8	pressure	pressure	NOUN
ajbmeb-763	174	9	.	.	PUNCT
ajbmeb-763	175	1	3	3	X
ajbmeb-763	175	2	.	.	X
ajbmeb-763	175	3	improvement	improvement	NOUN
ajbmeb-763	175	4	of	of	ADP
ajbmeb-763	175	5	taxes	taxis	NOUN
ajbmeb-763	175	6	means	mean	VERB
ajbmeb-763	175	7	their	their	PRON
ajbmeb-763	175	8	optimization	optimization	NOUN
ajbmeb-763	175	9	,	,	PUNCT
ajbmeb-763	175	10	the	the	DET
ajbmeb-763	175	11	criterion	criterion	NOUN
ajbmeb-763	175	12	of	of	ADP
ajbmeb-763	175	13	which	which	PRON
ajbmeb-763	175	14	is	be	AUX
ajbmeb-763	175	15	the	the	DET
ajbmeb-763	175	16	compatibility	compatibility	NOUN
ajbmeb-763	175	17	of	of	ADP
ajbmeb-763	175	18	the	the	DET
ajbmeb-763	175	19	interests	interest	NOUN
ajbmeb-763	175	20	of	of	ADP
ajbmeb-763	175	21	the	the	DET
ajbmeb-763	175	22	taxpayer	taxpayer	NOUN
ajbmeb-763	175	23	and	and	CCONJ
ajbmeb-763	175	24	the	the	DET
ajbmeb-763	175	25	tax	tax	NOUN
ajbmeb-763	175	26	collector	collector	NOUN
ajbmeb-763	175	27	,	,	PUNCT
ajbmeb-763	175	28	the	the	DET
ajbmeb-763	175	29	compatibility	compatibility	NOUN
ajbmeb-763	175	30	of	of	ADP
ajbmeb-763	175	31	the	the	DET
ajbmeb-763	175	32	fiscal	fiscal	ADJ
ajbmeb-763	175	33	and	and	CCONJ
ajbmeb-763	175	34	incentive	incentive	NOUN
ajbmeb-763	175	35	functions	function	NOUN
ajbmeb-763	175	36	of	of	ADP
ajbmeb-763	175	37	taxes	taxis	NOUN
ajbmeb-763	175	38	.	.	PUNCT
ajbmeb-763	176	1	to	to	PART
ajbmeb-763	176	2	do	do	VERB
ajbmeb-763	176	3	this	this	PRON
ajbmeb-763	176	4	,	,	PUNCT
ajbmeb-763	176	5	it	it	PRON
ajbmeb-763	176	6	is	be	AUX
ajbmeb-763	176	7	required	require	VERB
ajbmeb-763	176	8	to	to	PART
ajbmeb-763	176	9	redistribute	redistribute	VERB
ajbmeb-763	176	10	the	the	DET
ajbmeb-763	176	11	tax	tax	NOUN
ajbmeb-763	176	12	burden	burden	NOUN
ajbmeb-763	176	13	,	,	PUNCT
ajbmeb-763	176	14	give	give	VERB
ajbmeb-763	176	15	relief	relief	NOUN
ajbmeb-763	176	16	from	from	ADP
ajbmeb-763	176	17	the	the	DET
ajbmeb-763	176	18	profit	profit	NOUN
ajbmeb-763	176	19	and	and	CCONJ
ajbmeb-763	176	20	personal	personal	ADJ
ajbmeb-763	176	21	income	income	NOUN
ajbmeb-763	176	22	tax	tax	NOUN
ajbmeb-763	176	23	,	,	PUNCT
ajbmeb-763	176	24	and	and	CCONJ
ajbmeb-763	176	25	transfer	transfer	VERB
ajbmeb-763	176	26	the	the	DET
ajbmeb-763	176	27	fiscal	fiscal	ADJ
ajbmeb-763	176	28	losses	loss	NOUN
ajbmeb-763	176	29	it	it	PRON
ajbmeb-763	176	30	creates	create	VERB
ajbmeb-763	176	31	to	to	ADP
ajbmeb-763	176	32	other	other	ADJ
ajbmeb-763	176	33	taxes	taxis	NOUN
ajbmeb-763	176	34	.	.	PUNCT
ajbmeb-763	177	1	the	the	DET
ajbmeb-763	177	2	above	above	ADJ
ajbmeb-763	177	3	proposals	proposal	NOUN
ajbmeb-763	177	4	and	and	CCONJ
ajbmeb-763	177	5	recommendations	recommendation	NOUN
ajbmeb-763	177	6	will	will	AUX
ajbmeb-763	177	7	serve	serve	VERB
ajbmeb-763	177	8	to	to	PART
ajbmeb-763	177	9	increase	increase	VERB
ajbmeb-763	177	10	state	state	NOUN
ajbmeb-763	177	11	budget	budget	NOUN
ajbmeb-763	177	12	revenues	revenue	NOUN
ajbmeb-763	177	13	and	and	CCONJ
ajbmeb-763	177	14	ensure	ensure	VERB
ajbmeb-763	177	15	stability	stability	NOUN
ajbmeb-763	177	16	in	in	ADP
ajbmeb-763	177	17	uzbekistan	uzbekistan	PROPN
ajbmeb-763	177	18	.	.	PUNCT
ajbmeb-763	178	1	the	the	DET
ajbmeb-763	178	2	above	above	ADV
ajbmeb-763	178	3	-	-	PUNCT
ajbmeb-763	178	4	mentioned	mention	VERB
ajbmeb-763	178	5	scientific	scientific	ADJ
ajbmeb-763	178	6	and	and	CCONJ
ajbmeb-763	178	7	theoretical	theoretical	ADJ
ajbmeb-763	178	8	proposals	proposal	NOUN
ajbmeb-763	178	9	and	and	CCONJ
ajbmeb-763	178	10	recommendations	recommendation	NOUN
ajbmeb-763	178	11	will	will	AUX
ajbmeb-763	178	12	serve	serve	VERB
ajbmeb-763	178	13	to	to	PART
ajbmeb-763	178	14	improve	improve	VERB
ajbmeb-763	178	15	the	the	DET
ajbmeb-763	178	16	mechanisms	mechanism	NOUN
ajbmeb-763	178	17	of	of	ADP
ajbmeb-763	178	18	tax	tax	NOUN
ajbmeb-763	178	19	collection	collection	NOUN
ajbmeb-763	178	20	,	,	PUNCT
ajbmeb-763	178	21	timely	timely	ADJ
ajbmeb-763	178	22	and	and	CCONJ
ajbmeb-763	178	23	complete	complete	ADJ
ajbmeb-763	178	24	payment	payment	NOUN
ajbmeb-763	178	25	of	of	ADP
ajbmeb-763	178	26	taxes	taxis	NOUN
ajbmeb-763	178	27	to	to	ADP
ajbmeb-763	178	28	the	the	DET
ajbmeb-763	178	29	state	state	NOUN
ajbmeb-763	178	30	budget	budget	NOUN
ajbmeb-763	178	31	and	and	CCONJ
ajbmeb-763	178	32	further	far	ADV
ajbmeb-763	178	33	increase	increase	VERB
ajbmeb-763	178	34	budget	budget	NOUN
ajbmeb-763	178	35	revenues	revenue	NOUN
ajbmeb-763	178	36	.	.	PUNCT
ajbmeb-763	179	1	6	6	X
ajbmeb-763	179	2	.	.	X
ajbmeb-763	179	3	literatura	literatura	NOUN
ajbmeb-763	179	4	/	/	SYM
ajbmeb-763	179	5	reference	reference	NOUN
ajbmeb-763	179	6	:	:	PUNCT
ajbmeb-763	179	7	1	1	X
ajbmeb-763	179	8	.	.	X
ajbmeb-763	179	9	president	president	NOUN
ajbmeb-763	179	10	of	of	ADP
ajbmeb-763	179	11	the	the	DET
ajbmeb-763	179	12	republic	republic	NOUN
ajbmeb-763	179	13	of	of	ADP
ajbmeb-763	179	14	uzbekistan	uzbekistan	PROPN
ajbmeb-763	179	15	shavkat	shavkat	PROPN
ajbmeb-763	180	1	mirziyoyev	mirziyoyev	ADV
ajbmeb-763	180	2	appeal	appeal	VERB
ajbmeb-763	180	3	to	to	ADP
ajbmeb-763	180	4	the	the	DET
ajbmeb-763	180	5	assembly	assembly	NOUN
ajbmeb-763	180	6	.	.	PUNCT
ajbmeb-763	181	1	28.12.2018	28.12.2018	NOUN
ajbmeb-763	181	2	.	.	X
ajbmeb-763	181	3	2	2	NUM
ajbmeb-763	181	4	.	.	X
ajbmeb-763	181	5	decree	decree	NOUN
ajbmeb-763	181	6	of	of	ADP
ajbmeb-763	181	7	the	the	DET
ajbmeb-763	181	8	president	president	NOUN
ajbmeb-763	181	9	of	of	ADP
ajbmeb-763	181	10	the	the	DET
ajbmeb-763	181	11	republic	republic	NOUN
ajbmeb-763	181	12	of	of	ADP
ajbmeb-763	181	13	uzbekistan	uzbekistan	PROPN
ajbmeb-763	181	14	dated	date	VERB
ajbmeb-763	181	15	january	january	PROPN
ajbmeb-763	181	16	29	29	NUM
ajbmeb-763	181	17	,	,	PUNCT
ajbmeb-763	181	18	2022	2022	NUM
ajbmeb-763	181	19	no	no	INTJ
ajbmeb-763	181	20	.	.	PUNCT
ajbmeb-763	182	1	pf-60	pf-60	PUNCT
ajbmeb-763	182	2	“	"	PUNCT
ajbmeb-763	182	3	on	on	ADP
ajbmeb-763	182	4	the	the	DET
ajbmeb-763	182	5	new	new	ADJ
ajbmeb-763	182	6	uzbekistan	uzbekistan	PROPN
ajbmeb-763	182	7	development	development	NOUN
ajbmeb-763	182	8	strategy	strategy	NOUN
ajbmeb-763	182	9	for	for	ADP
ajbmeb-763	182	10	2022	2022	NUM
ajbmeb-763	182	11	-	-	SYM
ajbmeb-763	182	12	2026	2026	NUM
ajbmeb-763	182	13	”	"	PUNCT
ajbmeb-763	182	14	3	3	NUM
ajbmeb-763	182	15	.	.	PUNCT
ajbmeb-763	182	16	malikov	malikov	PROPN
ajbmeb-763	182	17	t.s	t.s	PROPN
ajbmeb-763	182	18	.	.	PROPN
ajbmeb-763	182	19	tax	tax	NOUN
ajbmeb-763	182	20	burden	burden	NOUN
ajbmeb-763	182	21	.	.	PUNCT
ajbmeb-763	183	1	what	what	PRON
ajbmeb-763	183	2	is	be	AUX
ajbmeb-763	183	3	it	it	PRON
ajbmeb-763	183	4	?	?	PUNCT
ajbmeb-763	184	1	–	–	PUNCT
ajbmeb-763	184	2	t.	t.	NOUN
ajbmeb-763	184	3	:	:	PUNCT
ajbmeb-763	184	4	financier	financier	NOUN
ajbmeb-763	184	5	newspaper	newspaper	NOUN
ajbmeb-763	184	6	.	.	PUNCT
ajbmeb-763	185	1	2015	2015	NUM
ajbmeb-763	185	2	and	and	CCONJ
ajbmeb-763	185	3	№	№	SYM
ajbmeb-763	185	4	6	6	NUM
ajbmeb-763	185	5	.	.	PUNCT
ajbmeb-763	185	6	page	page	NOUN
ajbmeb-763	185	7	4	4	NUM
ajbmeb-763	185	8	.	.	NOUN
ajbmeb-763	185	9	4	4	NUM
ajbmeb-763	185	10	.	.	PUNCT
ajbmeb-763	186	1	lars	lars	PROPN
ajbmeb-763	186	2	p.feld	p.feld	PROPN
ajbmeb-763	186	3	,	,	PUNCT
ajbmeb-763	186	4	friedrich	friedrich	PROPN
ajbmeb-763	186	5	schneider	schneider	PROPN
ajbmeb-763	186	6	.	.	PUNCT
ajbmeb-763	187	1	state	state	NOUN
ajbmeb-763	187	2	and	and	CCONJ
ajbmeb-763	187	3	local	local	ADJ
ajbmeb-763	187	4	taxation//international	taxation//international	ADJ
ajbmeb-763	187	5	encyclopedia	encyclopedia	NOUN
ajbmeb-763	187	6	of	of	ADP
ajbmeb-763	187	7	the	the	DET
ajbmeb-763	187	8	social	social	ADJ
ajbmeb-763	187	9	&	&	CCONJ
ajbmeb-763	187	10	behavioral	behavioral	ADJ
ajbmeb-763	187	11	sciences	sciences	PROPN
ajbmeb-763	187	12	(	(	PUNCT
ajbmeb-763	187	13	second	second	ADJ
ajbmeb-763	187	14	edition	edition	NOUN
ajbmeb-763	187	15	)	)	PUNCT
ajbmeb-763	187	16	,	,	PUNCT
ajbmeb-763	187	17	2015	2015	NUM
ajbmeb-763	187	18	.	.	PUNCT
ajbmeb-763	188	1	pages	page	NOUN
ajbmeb-763	188	2	338	338	NUM
ajbmeb-763	188	3	-	-	SYM
ajbmeb-763	188	4	342	342	NUM
ajbmeb-763	188	5	;	;	PUNCT
ajbmeb-763	188	6	5	5	NUM
ajbmeb-763	188	7	.	.	X
ajbmeb-763	188	8	malikov	malikov	PROPN
ajbmeb-763	188	9	t.s	t.s	PROPN
ajbmeb-763	188	10	.	.	PROPN
ajbmeb-763	189	1	should	should	AUX
ajbmeb-763	189	2	the	the	DET
ajbmeb-763	189	3	weight	weight	NOUN
ajbmeb-763	189	4	of	of	ADP
ajbmeb-763	189	5	the	the	DET
ajbmeb-763	189	6	tax	tax	NOUN
ajbmeb-763	189	7	burden	burden	NOUN
ajbmeb-763	189	8	be	be	AUX
ajbmeb-763	189	9	drastically	drastically	ADV
ajbmeb-763	189	10	reduced	reduce	VERB
ajbmeb-763	189	11	?	?	PUNCT
ajbmeb-763	190	1	tax	tax	NOUN
ajbmeb-763	190	2	academy	academy	PROPN
ajbmeb-763	190	3	.	.	PUNCT
ajbmeb-763	191	1	t.	t.	PROPN
ajbmeb-763	191	2	:	:	PUNCT
ajbmeb-763	192	1	2006	2006	NUM
ajbmeb-763	192	2	.	.	PUNCT
ajbmeb-763	192	3	page	page	NOUN
ajbmeb-763	192	4	4	4	NUM
ajbmeb-763	192	5	.	.	NOUN
ajbmeb-763	192	6	6	6	NUM
ajbmeb-763	192	7	.	.	X
ajbmeb-763	193	1	toshmuradov	toshmuradov	PROPN
ajbmeb-763	193	2	t.	t.	PROPN
ajbmeb-763	193	3	tax	tax	PROPN
ajbmeb-763	193	4	explanatory	explanatory	PROPN
ajbmeb-763	193	5	dictionary	dictionary	PROPN
ajbmeb-763	193	6	.	.	PUNCT
ajbmeb-763	194	1	–	–	PUNCT
ajbmeb-763	194	2	t.	t.	NOUN
ajbmeb-763	194	3	:	:	PUNCT
ajbmeb-763	194	4	labor	labor	NOUN
ajbmeb-763	194	5	,	,	PUNCT
ajbmeb-763	194	6	2003	2003	NUM
ajbmeb-763	194	7	.	.	PUNCT
ajbmeb-763	195	1	–	–	PUNCT
ajbmeb-763	195	2	p.116	p.116	NOUN
ajbmeb-763	195	3	.	.	PUNCT
ajbmeb-763	196	1	7	7	X
ajbmeb-763	196	2	.	.	X
ajbmeb-763	196	3	kirova	kirova	PROPN
ajbmeb-763	196	4	e.a	e.a	PROPN
ajbmeb-763	196	5	.	.	PROPN
ajbmeb-763	196	6	methodology	methodology	NOUN
ajbmeb-763	196	7	for	for	ADP
ajbmeb-763	196	8	determining	determine	VERB
ajbmeb-763	196	9	the	the	DET
ajbmeb-763	196	10	tax	tax	NOUN
ajbmeb-763	196	11	burden	burden	NOUN
ajbmeb-763	196	12	on	on	ADP
ajbmeb-763	196	13	business	business	NOUN
ajbmeb-763	196	14	entities//finance	entities//finance	PROPN
ajbmeb-763	196	15	.	.	PUNCT
ajbmeb-763	197	1	–	–	PUNCT
ajbmeb-763	197	2	m.	m.	NOUN
ajbmeb-763	197	3	:	:	PUNCT
ajbmeb-763	197	4	1998	1998	NUM
ajbmeb-763	197	5	.	.	PUNCT
ajbmeb-763	198	1	–	–	PUNCT
ajbmeb-763	198	2	№	№	NOUN
ajbmeb-763	198	3	.	.	PUNCT
ajbmeb-763	199	1	9	9	NUM
ajbmeb-763	199	2	.	.	X
ajbmeb-763	199	3	–	–	PUNCT
ajbmeb-763	199	4	p.	p.	NOUN
ajbmeb-763	199	5	30	30	NUM
ajbmeb-763	199	6	-	-	SYM
ajbmeb-763	199	7	32	32	NUM
ajbmeb-763	199	8	.	.	PUNCT
ajbmeb-763	200	1	american	american	PROPN
ajbmeb-763	200	2	journal	journal	PROPN
ajbmeb-763	200	3	of	of	ADP
ajbmeb-763	200	4	business	business	NOUN
ajbmeb-763	200	5	management	management	NOUN
ajbmeb-763	200	6	,	,	PUNCT
ajbmeb-763	200	7	economics	economic	NOUN
ajbmeb-763	200	8	and	and	CCONJ
ajbmeb-763	200	9	banking	banking	NOUN
ajbmeb-763	200	10	volume	volume	NOUN
ajbmeb-763	200	11	11	11	NUM
ajbmeb-763	200	12	april	april	PROPN
ajbmeb-763	200	13	,	,	PUNCT
ajbmeb-763	200	14	2023	2023	NUM
ajbmeb-763	200	15	p	p	NOUN
ajbmeb-763	200	16	a	a	DET
ajbmeb-763	200	17	g	g	NOUN
ajbmeb-763	200	18	e	e	NOUN
ajbmeb-763	200	19	|	|	NOUN
ajbmeb-763	200	20	175	175	NUM
ajbmeb-763	200	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-763	200	22	8	8	NUM
ajbmeb-763	200	23	.	.	PUNCT
ajbmeb-763	201	1	salvatore	salvatore	PROPN
ajbmeb-763	201	2	bimonte	bimonte	PROPN
ajbmeb-763	201	3	,	,	PUNCT
ajbmeb-763	201	4	arsenio	arsenio	PROPN
ajbmeb-763	201	5	stabile	stabile	PROPN
ajbmeb-763	201	6	.	.	PUNCT
ajbmeb-763	202	1	local	local	ADJ
ajbmeb-763	202	2	taxation	taxation	NOUN
ajbmeb-763	202	3	and	and	CCONJ
ajbmeb-763	202	4	urban	urban	ADJ
ajbmeb-763	202	5	development	development	NOUN
ajbmeb-763	202	6	.	.	PUNCT
ajbmeb-763	203	1	testing	test	VERB
ajbmeb-763	203	2	for	for	ADP
ajbmeb-763	203	3	the	the	DET
ajbmeb-763	203	4	sideeffects	sideeffect	NOUN
ajbmeb-763	203	5	of	of	ADP
ajbmeb-763	203	6	the	the	DET
ajbmeb-763	203	7	italian	italian	ADJ
ajbmeb-763	203	8	property	property	NOUN
ajbmeb-763	203	9	tax.//ecological	tax.//ecological	PROPN
ajbmeb-763	203	10	economics	economic	NOUN
ajbmeb-763	203	11	,	,	PUNCT
ajbmeb-763	203	12	volume	volume	NOUN
ajbmeb-763	203	13	120	120	NUM
ajbmeb-763	203	14	,	,	PUNCT
ajbmeb-763	203	15	december	december	PROPN
ajbmeb-763	203	16	2015	2015	NUM
ajbmeb-763	203	17	,	,	PUNCT
ajbmeb-763	203	18	pages	page	NOUN
ajbmeb-763	203	19	100107	100107	NUM
ajbmeb-763	203	20	;	;	PUNCT
ajbmeb-763	203	21	9	9	NUM
ajbmeb-763	203	22	.	.	NOUN
ajbmeb-763	203	23	isroilov	isroilov	PROPN
ajbmeb-763	203	24	b.	b.	PROPN
ajbmeb-763	203	25	calculation	calculation	NOUN
ajbmeb-763	203	26	and	and	CCONJ
ajbmeb-763	203	27	analysis	analysis	NOUN
ajbmeb-763	203	28	of	of	ADP
ajbmeb-763	203	29	taxes	taxis	NOUN
ajbmeb-763	203	30	:	:	PUNCT
ajbmeb-763	203	31	problems	problem	NOUN
ajbmeb-763	203	32	and	and	CCONJ
ajbmeb-763	203	33	their	their	PRON
ajbmeb-763	203	34	solutions	solution	NOUN
ajbmeb-763	203	35	–	–	PUNCT
ajbmeb-763	203	36	t.	t.	NOUN
ajbmeb-763	203	37	:	:	PUNCT
ajbmeb-763	203	38	uzbekistan	uzbekistan	PROPN
ajbmeb-763	203	39	,	,	PUNCT
ajbmeb-763	203	40	2006	2006	NUM
ajbmeb-763	203	41	.	.	PUNCT
ajbmeb-763	204	1	–	–	PUNCT
ajbmeb-763	204	2	p.272	p.272	NOUN
ajbmeb-763	204	3	.	.	PUNCT
ajbmeb-763	205	1	10	10	NUM
ajbmeb-763	205	2	.	.	X
ajbmeb-763	206	1	till	till	SCONJ
ajbmeb-763	206	2	gross	gross	ADJ
ajbmeb-763	206	3	,	,	PUNCT
ajbmeb-763	206	4	paul	paul	PROPN
ajbmeb-763	206	5	klein	klein	PROPN
ajbmeb-763	206	6	.	.	PUNCT
ajbmeb-763	207	1	optimal	optimal	ADJ
ajbmeb-763	207	2	tax	tax	NOUN
ajbmeb-763	207	3	policy	policy	NOUN
ajbmeb-763	207	4	and	and	CCONJ
ajbmeb-763	207	5	endogenous	endogenous	ADJ
ajbmeb-763	207	6	growth	growth	NOUN
ajbmeb-763	207	7	through	through	ADP
ajbmeb-763	207	8	innovation	innovation	NOUN
ajbmeb-763	207	9	.	.	PUNCT
ajbmeb-763	208	1	journal	journal	NOUN
ajbmeb-763	208	2	of	of	ADP
ajbmeb-763	208	3	public	public	ADJ
ajbmeb-763	208	4	economics	economic	NOUN
ajbmeb-763	208	5	.	.	PUNCT
ajbmeb-763	209	1	–	–	PUNCT
ajbmeb-763	209	2	volume	volume	NOUN
ajbmeb-763	209	3	209	209	NUM
ajbmeb-763	209	4	,	,	PUNCT
ajbmeb-763	209	5	march	march	PROPN
ajbmeb-763	209	6	2022	2022	NUM
ajbmeb-763	209	7	.	.	PUNCT
ajbmeb-763	210	1	https://www.sciencedirect.com/science/article/pii/s0047272722000470	https://www.sciencedirect.com/science/article/pii/s0047272722000470	PROPN
ajbmeb-763	211	1	11	11	NUM
ajbmeb-763	211	2	.	.	PUNCT
ajbmeb-763	212	1	chernik	chernik	PROPN
ajbmeb-763	212	2	d.g	d.g	PROPN
ajbmeb-763	212	3	.	.	PROPN
ajbmeb-763	212	4	fundamentals	fundamental	NOUN
ajbmeb-763	212	5	of	of	ADP
ajbmeb-763	212	6	the	the	DET
ajbmeb-763	212	7	tax	tax	NOUN
ajbmeb-763	212	8	system	system	NOUN
ajbmeb-763	212	9	,	,	PUNCT
ajbmeb-763	212	10	m	m	PROPN
ajbmeb-763	212	11	.	.	PUNCT
ajbmeb-763	212	12	:	:	PUNCT
ajbmeb-763	213	1	uniti	uniti	PROPN
ajbmeb-763	213	2	,	,	PUNCT
ajbmeb-763	213	3	2000	2000	NUM
ajbmeb-763	213	4	;	;	PUNCT
ajbmeb-763	213	5	pushkareva	pushkareva	PROPN
ajbmeb-763	213	6	v.	v.	ADP
ajbmeb-763	213	7	the	the	DET
ajbmeb-763	213	8	history	history	NOUN
ajbmeb-763	213	9	of	of	ADP
ajbmeb-763	213	10	financial	financial	ADJ
ajbmeb-763	213	11	thought	thought	NOUN
ajbmeb-763	213	12	and	and	CCONJ
ajbmeb-763	213	13	the	the	DET
ajbmeb-763	213	14	policy	policy	NOUN
ajbmeb-763	213	15	of	of	ADP
ajbmeb-763	213	16	taxes	taxis	NOUN
ajbmeb-763	213	17	.	.	PUNCT
ajbmeb-763	214	1	–	–	PUNCT
ajbmeb-763	214	2	m.	m.	NOUN
ajbmeb-763	214	3	:	:	PUNCT
ajbmeb-763	214	4	infra.m	infra.m	PROPN
ajbmeb-763	214	5	,	,	PUNCT
ajbmeb-763	214	6	1996	1996	NUM
ajbmeb-763	214	7	.	.	PUNCT
ajbmeb-763	215	1	12	12	NUM
ajbmeb-763	215	2	.	.	PUNCT
ajbmeb-763	216	1	t.s	t.s	PROPN
ajbmeb-763	216	2	.	.	PROPN
ajbmeb-763	216	3	malikov	malikov	PROPN
ajbmeb-763	216	4	.	.	PUNCT
ajbmeb-763	217	1	current	current	ADJ
ajbmeb-763	217	2	issues	issue	NOUN
ajbmeb-763	217	3	of	of	ADP
ajbmeb-763	217	4	taxes	taxis	NOUN
ajbmeb-763	217	5	and	and	CCONJ
ajbmeb-763	217	6	taxation	taxation	NOUN
ajbmeb-763	217	7	.	.	PUNCT
ajbmeb-763	218	1	“	"	PUNCT
ajbmeb-763	218	2	academy	academy	NOUN
ajbmeb-763	218	3	”	"	PUNCT
ajbmeb-763	218	4	,	,	PUNCT
ajbmeb-763	218	5	163	163	NUM
ajbmeb-763	218	6	p.	p.	NOUN
ajbmeb-763	218	7	13	13	NUM
ajbmeb-763	218	8	.	.	PUNCT
ajbmeb-763	219	1	n.turgenev	n.turgenev	NOUN
ajbmeb-763	219	2	.	.	PROPN
ajbmeb-763	219	3	experience	experience	NOUN
ajbmeb-763	219	4	in	in	ADP
ajbmeb-763	219	5	the	the	DET
ajbmeb-763	219	6	theory	theory	NOUN
ajbmeb-763	219	7	of	of	ADP
ajbmeb-763	219	8	taxes//at	taxes//at	NOUN
ajbmeb-763	219	9	the	the	DET
ajbmeb-763	219	10	origins	origin	NOUN
ajbmeb-763	219	11	of	of	ADP
ajbmeb-763	219	12	financial	financial	ADJ
ajbmeb-763	219	13	law	law	NOUN
ajbmeb-763	219	14	.	.	PUNCT
ajbmeb-763	220	1	-m	-m	PUNCT
ajbmeb-763	220	2	.	.	NUM
ajbmeb-763	220	3	:	:	PUNCT
ajbmeb-763	221	1	status	status	NOUN
ajbmeb-763	221	2	,	,	PUNCT
ajbmeb-763	221	3	1998	1998	NUM
ajbmeb-763	221	4	,	,	PUNCT
ajbmeb-763	221	5	p.129	p.129	PROPN
ajbmeb-763	221	6	.	.	PUNCT
ajbmeb-763	222	1	14	14	NUM
ajbmeb-763	222	2	.	.	PUNCT
ajbmeb-763	223	1	u.a	u.a	PROPN
ajbmeb-763	223	2	.	.	PROPN
ajbmeb-763	223	3	radjabov	radjabov	NOUN
ajbmeb-763	223	4	,	,	PUNCT
ajbmeb-763	223	5	j.i	j.i	PROPN
ajbmeb-763	223	6	.	.	PROPN
ajbmeb-763	223	7	butaev	butaev	PROPN
ajbmeb-763	223	8	–	–	PUNCT
ajbmeb-763	223	9	“	"	PUNCT
ajbmeb-763	223	10	issues	issue	NOUN
ajbmeb-763	223	11	of	of	ADP
ajbmeb-763	223	12	improving	improve	VERB
ajbmeb-763	223	13	theoretical	theoretical	ADJ
ajbmeb-763	223	14	and	and	CCONJ
ajbmeb-763	223	15	practical	practical	ADJ
ajbmeb-763	223	16	aspects	aspect	NOUN
ajbmeb-763	223	17	of	of	ADP
ajbmeb-763	223	18	the	the	DET
ajbmeb-763	223	19	tax	tax	NOUN
ajbmeb-763	223	20	system	system	NOUN
ajbmeb-763	223	21	in	in	ADP
ajbmeb-763	223	22	the	the	DET
ajbmeb-763	223	23	innovation	innovation	NOUN
ajbmeb-763	223	24	economy	economy	NOUN
ajbmeb-763	223	25	”	"	PUNCT
ajbmeb-763	223	26	monograph	monograph	NOUN
ajbmeb-763	223	27	tashkent	tashkent	PROPN
ajbmeb-763	223	28	2021	2021	NUM
ajbmeb-763	223	29	.	.	PUNCT
ajbmeb-763	224	1	96	96	NUM
ajbmeb-763	224	2	pages	page	NOUN
ajbmeb-763	224	3	.	.	PUNCT
ajbmeb-763	225	1	15	15	NUM
ajbmeb-763	225	2	.	.	PUNCT
ajbmeb-763	226	1	prepared	prepare	VERB
ajbmeb-763	226	2	by	by	ADP
ajbmeb-763	226	3	the	the	DET
ajbmeb-763	226	4	author	author	NOUN
ajbmeb-763	226	5	based	base	VERB
ajbmeb-763	226	6	on	on	ADP
ajbmeb-763	226	7	the	the	DET
ajbmeb-763	226	8	official	official	ADJ
ajbmeb-763	226	9	website	website	NOUN
ajbmeb-763	226	10	–	–	PUNCT
ajbmeb-763	226	11	www.soliq.uz	www.soliq.uz	ADJ
ajbmeb-763	226	12	16	16	NUM
ajbmeb-763	226	13	.	.	PUNCT
ajbmeb-763	227	1	prepared	prepare	VERB
ajbmeb-763	227	2	independently	independently	ADV
ajbmeb-763	227	3	by	by	ADP
ajbmeb-763	227	4	the	the	DET
ajbmeb-763	227	5	author	author	NOUN
ajbmeb-763	227	6	based	base	VERB
ajbmeb-763	227	7	on	on	ADP
ajbmeb-763	227	8	the	the	DET
ajbmeb-763	227	9	official	official	ADJ
ajbmeb-763	227	10	website	website	NOUN
ajbmeb-763	227	11	–	–	PUNCT
ajbmeb-763	227	12	https://taxfoundation.org/state-tax-burden-2019/	https://taxfoundation.org/state-tax-burden-2019/	NOUN
ajbmeb-763	227	13	17	17	NUM
ajbmeb-763	227	14	.	.	PUNCT
ajbmeb-763	228	1	center	center	NOUN
ajbmeb-763	228	2	for	for	ADP
ajbmeb-763	228	3	international	international	ADJ
ajbmeb-763	228	4	development	development	NOUN
ajbmeb-763	228	5	(	(	PUNCT
ajbmeb-763	228	6	igc	igc	PROPN
ajbmeb-763	228	7	–	–	PUNCT
ajbmeb-763	228	8	international	international	ADJ
ajbmeb-763	228	9	growth	growth	NOUN
ajbmeb-763	228	10	center	center	NOUN
ajbmeb-763	228	11	)	)	PUNCT
ajbmeb-763	228	12	official	official	ADJ
ajbmeb-763	228	13	website	website	NOUN
ajbmeb-763	228	14	–	–	PUNCT
ajbmeb-763	228	15	www.theigc.org	www.theigc.org	PROPN
ajbmeb-763	228	16	18	18	NUM
ajbmeb-763	228	17	.	.	PUNCT
ajbmeb-763	229	1	organization	organization	NOUN
ajbmeb-763	229	2	for	for	ADP
ajbmeb-763	229	3	economic	economic	ADJ
ajbmeb-763	229	4	cooperation	cooperation	NOUN
ajbmeb-763	229	5	and	and	CCONJ
ajbmeb-763	229	6	development	development	NOUN
ajbmeb-763	229	7	(	(	PUNCT
ajbmeb-763	229	8	oecd	oecd	PROPN
ajbmeb-763	229	9	–	–	PUNCT
ajbmeb-763	229	10	organization	organization	NOUN
ajbmeb-763	229	11	for	for	ADP
ajbmeb-763	229	12	economic	economic	ADJ
ajbmeb-763	229	13	cooperation	cooperation	NOUN
ajbmeb-763	229	14	and	and	CCONJ
ajbmeb-763	229	15	development	development	NOUN
ajbmeb-763	229	16	)	)	PUNCT
ajbmeb-763	229	17	official	official	ADJ
ajbmeb-763	229	18	website	website	NOUN
ajbmeb-763	229	19	site	site	NOUN
ajbmeb-763	229	20	information	information	NOUN
ajbmeb-763	229	21	–	–	PUNCT
ajbmeb-763	229	22	www.stats.oecd.org	www.stats.oecd.org	VERB
ajbmeb-763	229	23	https://www.sciencedirect.com/science/article/pii/s0047272722000470	https://www.sciencedirect.com/science/article/pii/s0047272722000470	PROPN
ajbmeb-763	229	24	http://www.soliq.uz/	http://www.soliq.uz/	NUM
ajbmeb-763	229	25	https://taxfoundation.org/state-tax-burden-2019/	https://taxfoundation.org/state-tax-burden-2019/	NOUN
ajbmeb-763	229	26	http://www.theigc.org/	http://www.theigc.org/	X
ajbmeb-763	229	27	http://www.stats.oecd.org/	http://www.stats.oecd.org/	X