id	sid	tid	token	lemma	pos
ajird-797	1	1	american	american	PROPN
ajird-797	1	2	journal	journal	PROPN
ajird-797	1	3	of	of	ADP
ajird-797	1	4	interdisciplinary	interdisciplinary	ADJ
ajird-797	1	5	research	research	NOUN
ajird-797	1	6	and	and	CCONJ
ajird-797	1	7	development	development	NOUN
ajird-797	1	8	issn	issn	PROPN
ajird-797	1	9	online	online	NOUN
ajird-797	1	10	:	:	PUNCT
ajird-797	1	11	2771	2771	NUM
ajird-797	1	12	-	-	SYM
ajird-797	1	13	8948	8948	NUM
ajird-797	1	14	website	website	NOUN
ajird-797	1	15	:	:	PUNCT
ajird-797	1	16	www.ajird.journalspark.org	www.ajird.journalspark.org	ADJ
ajird-797	1	17	volume	volume	NOUN
ajird-797	1	18	21	21	NUM
ajird-797	1	19	,	,	PUNCT
ajird-797	1	20	october	october	PROPN
ajird-797	1	21	,	,	PUNCT
ajird-797	1	22	2023	2023	NUM
ajird-797	1	23	107	107	NUM
ajird-797	2	1	|	|	ADV
ajird-797	2	2	p	p	NOUN
ajird-797	2	3	a	a	DET
ajird-797	2	4	g	g	NOUN
ajird-797	2	5	e	e	NOUN
ajird-797	2	6	improvement	improvement	NOUN
ajird-797	2	7	of	of	ADP
ajird-797	2	8	the	the	DET
ajird-797	2	9	mechanism	mechanism	NOUN
ajird-797	2	10	of	of	ADP
ajird-797	2	11	value	value	NOUN
ajird-797	2	12	added	add	VERB
ajird-797	2	13	tax	tax	NOUN
ajird-797	2	14	in	in	ADP
ajird-797	2	15	the	the	DET
ajird-797	2	16	system	system	NOUN
ajird-797	2	17	of	of	ADP
ajird-797	2	18	indirect	indirect	ADJ
ajird-797	2	19	taxes	taxis	NOUN
ajird-797	2	20	gafforov	gafforov	PROPN
ajird-797	2	21	shukhrat	shukhrat	PROPN
ajird-797	2	22	nasrievich	nasrievich	PROPN
ajird-797	2	23	researcher	researcher	NOUN
ajird-797	2	24	of	of	ADP
ajird-797	2	25	fiscal	fiscal	PROPN
ajird-797	2	26	institute	institute	PROPN
ajird-797	2	27	abstract	abstract	NOUN
ajird-797	2	28	the	the	DET
ajird-797	2	29	article	article	NOUN
ajird-797	2	30	is	be	AUX
ajird-797	2	31	devoted	devote	VERB
ajird-797	2	32	to	to	ADP
ajird-797	2	33	the	the	DET
ajird-797	2	34	consideration	consideration	NOUN
ajird-797	2	35	of	of	ADP
ajird-797	2	36	the	the	DET
ajird-797	2	37	issues	issue	NOUN
ajird-797	2	38	of	of	ADP
ajird-797	2	39	improving	improve	VERB
ajird-797	2	40	the	the	DET
ajird-797	2	41	administration	administration	NOUN
ajird-797	2	42	of	of	ADP
ajird-797	2	43	value	value	NOUN
ajird-797	2	44	added	add	VERB
ajird-797	2	45	tax	tax	NOUN
ajird-797	2	46	as	as	ADP
ajird-797	2	47	a	a	DET
ajird-797	2	48	result	result	NOUN
ajird-797	2	49	of	of	ADP
ajird-797	2	50	tax	tax	NOUN
ajird-797	2	51	reforms	reform	NOUN
ajird-797	2	52	implemented	implement	VERB
ajird-797	2	53	in	in	ADP
ajird-797	2	54	our	our	PRON
ajird-797	2	55	country	country	NOUN
ajird-797	2	56	.	.	PUNCT
ajird-797	3	1	in	in	ADP
ajird-797	3	2	reliance	reliance	NOUN
ajird-797	3	3	upon	upon	SCONJ
ajird-797	3	4	the	the	DET
ajird-797	3	5	research	research	NOUN
ajird-797	3	6	results	result	VERB
ajird-797	3	7	relevant	relevant	ADJ
ajird-797	3	8	proposals	proposal	NOUN
ajird-797	3	9	have	have	AUX
ajird-797	3	10	been	be	AUX
ajird-797	3	11	made	make	VERB
ajird-797	3	12	to	to	PART
ajird-797	3	13	simplify	simplify	VERB
ajird-797	3	14	the	the	DET
ajird-797	3	15	administration	administration	NOUN
ajird-797	3	16	of	of	ADP
ajird-797	3	17	value	value	NOUN
ajird-797	3	18	added	add	VERB
ajird-797	3	19	tax	tax	NOUN
ajird-797	3	20	.	.	PUNCT
ajird-797	4	1	keywords	keyword	NOUN
ajird-797	4	2	:	:	PUNCT
ajird-797	4	3	tax	tax	NOUN
ajird-797	4	4	,	,	PUNCT
ajird-797	4	5	value	value	NOUN
ajird-797	4	6	added	add	VERB
ajird-797	4	7	tax	tax	NOUN
ajird-797	4	8	,	,	PUNCT
ajird-797	4	9	tax	tax	NOUN
ajird-797	4	10	administration	administration	NOUN
ajird-797	4	11	,	,	PUNCT
ajird-797	4	12	tax	tax	NOUN
ajird-797	4	13	rate	rate	NOUN
ajird-797	4	14	.	.	PUNCT
ajird-797	5	1	introduction	introduction	NOUN
ajird-797	5	2	among	among	ADP
ajird-797	5	3	the	the	DET
ajird-797	5	4	modern	modern	ADJ
ajird-797	5	5	theories	theory	NOUN
ajird-797	5	6	of	of	ADP
ajird-797	5	7	taxation	taxation	NOUN
ajird-797	5	8	,	,	PUNCT
ajird-797	5	9	the	the	DET
ajird-797	5	10	theory	theory	NOUN
ajird-797	5	11	of	of	ADP
ajird-797	5	12	the	the	DET
ajird-797	5	13	ratio	ratio	NOUN
ajird-797	5	14	of	of	ADP
ajird-797	5	15	direct	direct	ADJ
ajird-797	5	16	and	and	CCONJ
ajird-797	5	17	indirect	indirect	ADJ
ajird-797	5	18	taxes	taxis	NOUN
ajird-797	5	19	is	be	AUX
ajird-797	5	20	of	of	ADP
ajird-797	5	21	particular	particular	ADJ
ajird-797	5	22	importance	importance	NOUN
ajird-797	5	23	.	.	PUNCT
ajird-797	6	1	the	the	DET
ajird-797	6	2	essence	essence	NOUN
ajird-797	6	3	of	of	ADP
ajird-797	6	4	this	this	DET
ajird-797	6	5	theory	theory	NOUN
ajird-797	6	6	is	be	AUX
ajird-797	6	7	that	that	SCONJ
ajird-797	6	8	taxes	taxis	NOUN
ajird-797	6	9	are	be	AUX
ajird-797	6	10	divided	divide	VERB
ajird-797	6	11	into	into	ADP
ajird-797	6	12	two	two	NUM
ajird-797	6	13	groups	group	NOUN
ajird-797	6	14	:	:	PUNCT
ajird-797	6	15	direct	direct	ADJ
ajird-797	6	16	and	and	CCONJ
ajird-797	6	17	indirect	indirect	ADJ
ajird-797	6	18	taxes	taxis	NOUN
ajird-797	6	19	.	.	PUNCT
ajird-797	7	1	the	the	DET
ajird-797	7	2	share	share	NOUN
ajird-797	7	3	of	of	ADP
ajird-797	7	4	value	value	NOUN
ajird-797	7	5	added	add	VERB
ajird-797	7	6	tax	tax	NOUN
ajird-797	7	7	in	in	ADP
ajird-797	7	8	the	the	DET
ajird-797	7	9	system	system	NOUN
ajird-797	7	10	of	of	ADP
ajird-797	7	11	indirect	indirect	ADJ
ajird-797	7	12	taxes	taxis	NOUN
ajird-797	7	13	remains	remain	VERB
ajird-797	7	14	high	high	ADJ
ajird-797	7	15	.	.	PUNCT
ajird-797	8	1	by	by	ADP
ajird-797	8	2	its	its	PRON
ajird-797	8	3	nature	nature	NOUN
ajird-797	8	4	,	,	PUNCT
ajird-797	8	5	value	value	NOUN
ajird-797	8	6	-	-	PUNCT
ajird-797	8	7	added	add	VERB
ajird-797	8	8	tax	tax	NOUN
ajird-797	8	9	is	be	AUX
ajird-797	8	10	complex	complex	ADJ
ajird-797	8	11	,	,	PUNCT
ajird-797	8	12	multifactorial	multifactorial	ADJ
ajird-797	8	13	,	,	PUNCT
ajird-797	8	14	multifaceted	multifaceted	ADJ
ajird-797	8	15	,	,	PUNCT
ajird-797	8	16	and	and	CCONJ
ajird-797	8	17	its	its	PRON
ajird-797	8	18	problems	problem	NOUN
ajird-797	8	19	makes	make	VERB
ajird-797	8	20	an	an	DET
ajird-797	8	21	impact	impact	NOUN
ajird-797	8	22	on	on	ADP
ajird-797	8	23	all	all	DET
ajird-797	8	24	areas	area	NOUN
ajird-797	8	25	of	of	ADP
ajird-797	8	26	current	current	ADJ
ajird-797	8	27	material	material	NOUN
ajird-797	8	28	life	life	NOUN
ajird-797	8	29	.	.	PUNCT
ajird-797	9	1	in	in	ADP
ajird-797	9	2	the	the	DET
ajird-797	9	3	speech	speech	NOUN
ajird-797	9	4	of	of	ADP
ajird-797	9	5	the	the	DET
ajird-797	9	6	president	president	NOUN
ajird-797	9	7	of	of	ADP
ajird-797	9	8	the	the	DET
ajird-797	9	9	republic	republic	NOUN
ajird-797	9	10	of	of	ADP
ajird-797	9	11	uzbekistan	uzbekistan	PROPN
ajird-797	9	12	shavkat	shavkat	PROPN
ajird-797	9	13	mirziyoyev	mirziyoyev	PROPN
ajird-797	9	14	(	(	PUNCT
ajird-797	9	15	2023	2023	NUM
ajird-797	9	16	)	)	PUNCT
ajird-797	9	17	at	at	ADP
ajird-797	9	18	the	the	DET
ajird-797	9	19	meeting	meeting	NOUN
ajird-797	9	20	held	hold	VERB
ajird-797	9	21	in	in	ADP
ajird-797	9	22	the	the	DET
ajird-797	9	23	form	form	NOUN
ajird-797	9	24	of	of	ADP
ajird-797	9	25	an	an	DET
ajird-797	9	26	open	open	ADJ
ajird-797	9	27	dialogue	dialogue	NOUN
ajird-797	9	28	with	with	ADP
ajird-797	9	29	the	the	DET
ajird-797	9	30	entrepreneurs	entrepreneur	NOUN
ajird-797	9	31	of	of	ADP
ajird-797	9	32	the	the	DET
ajird-797	9	33	republic	republic	NOUN
ajird-797	9	34	of	of	ADP
ajird-797	9	35	uzbekistan	uzbekistan	PROPN
ajird-797	9	36	,	,	PUNCT
ajird-797	9	37	we	we	PRON
ajird-797	9	38	are	be	AUX
ajird-797	9	39	not	not	PART
ajird-797	9	40	increasing	increase	VERB
ajird-797	9	41	the	the	DET
ajird-797	9	42	tax	tax	NOUN
ajird-797	9	43	burden	burden	NOUN
ajird-797	9	44	on	on	ADP
ajird-797	9	45	entrepreneurs	entrepreneur	NOUN
ajird-797	9	46	,	,	PUNCT
ajird-797	9	47	but	but	CCONJ
ajird-797	9	48	we	we	PRON
ajird-797	9	49	are	be	AUX
ajird-797	9	50	going	go	VERB
ajird-797	9	51	the	the	DET
ajird-797	9	52	way	way	NOUN
ajird-797	9	53	of	of	ADP
ajird-797	9	54	raisingthe	raisingthe	ADJ
ajird-797	9	55	revenues	revenue	NOUN
ajird-797	9	56	to	to	ADP
ajird-797	9	57	the	the	DET
ajird-797	9	58	budget	budget	NOUN
ajird-797	9	59	due	due	ADP
ajird-797	9	60	to	to	ADP
ajird-797	9	61	the	the	DET
ajird-797	9	62	expansion	expansion	NOUN
ajird-797	9	63	of	of	ADP
ajird-797	9	64	the	the	DET
ajird-797	9	65	tax	tax	NOUN
ajird-797	9	66	base	base	NOUN
ajird-797	9	67	by	by	ADP
ajird-797	9	68	supporting	support	VERB
ajird-797	9	69	them	they	PRON
ajird-797	9	70	.	.	PUNCT
ajird-797	10	1	according	accord	VERB
ajird-797	10	2	to	to	ADP
ajird-797	10	3	the	the	DET
ajird-797	10	4	surveys	survey	NOUN
ajird-797	10	5	conducted	conduct	VERB
ajird-797	10	6	62	62	NUM
ajird-797	10	7	percent	percent	NOUN
ajird-797	10	8	of	of	ADP
ajird-797	10	9	our	our	PRON
ajird-797	10	10	entrepreneurs	entrepreneur	NOUN
ajird-797	10	11	positively	positively	ADV
ajird-797	10	12	evaluated	evaluate	VERB
ajird-797	10	13	our	our	PRON
ajird-797	10	14	tax	tax	NOUN
ajird-797	10	15	reforms	reform	NOUN
ajird-797	10	16	[	[	X
ajird-797	10	17	1	1	NUM
ajird-797	10	18	]	]	PUNCT
ajird-797	10	19	.	.	PUNCT
ajird-797	11	1	the	the	DET
ajird-797	11	2	amount	amount	NOUN
ajird-797	11	3	of	of	ADP
ajird-797	11	4	value	value	NOUN
ajird-797	11	5	added	add	VERB
ajird-797	11	6	tax	tax	NOUN
ajird-797	11	7	in	in	ADP
ajird-797	11	8	our	our	PRON
ajird-797	11	9	country	country	NOUN
ajird-797	11	10	is	be	AUX
ajird-797	11	11	gradually	gradually	ADV
ajird-797	11	12	increasing	increase	VERB
ajird-797	11	13	year	year	NOUN
ajird-797	11	14	by	by	ADP
ajird-797	11	15	year	year	NOUN
ajird-797	11	16	.	.	PUNCT
ajird-797	12	1	budget	budget	NOUN
ajird-797	12	2	revenues	revenue	NOUN
ajird-797	12	3	from	from	ADP
ajird-797	12	4	value	value	NOUN
ajird-797	12	5	added	add	VERB
ajird-797	12	6	tax	tax	NOUN
ajird-797	12	7	on	on	ADP
ajird-797	12	8	domestic	domestic	ADJ
ajird-797	12	9	products	product	NOUN
ajird-797	12	10	increased	increase	VERB
ajird-797	12	11	one	one	NUM
ajird-797	12	12	and	and	CCONJ
ajird-797	12	13	a	a	DET
ajird-797	12	14	half	half	NOUN
ajird-797	12	15	times	time	NOUN
ajird-797	12	16	over	over	ADP
ajird-797	12	17	three	three	NUM
ajird-797	12	18	years	year	NOUN
ajird-797	12	19	from	from	ADP
ajird-797	12	20	20.5	20.5	NUM
ajird-797	12	21	trillion	trillion	NUM
ajird-797	12	22	uzs	uzs	NOUN
ajird-797	12	23	(	(	PUNCT
ajird-797	12	24	2.1	2.1	NUM
ajird-797	12	25	billion	billion	NUM
ajird-797	12	26	usd	usd	NOUN
ajird-797	12	27	)	)	PUNCT
ajird-797	12	28	in	in	ADP
ajird-797	12	29	2020	2020	NUM
ajird-797	12	30	up	up	ADP
ajird-797	12	31	to	to	PART
ajird-797	12	32	32.8	32.8	NUM
ajird-797	12	33	trillion	trillion	NUM
ajird-797	12	34	uzs	uzs	NOUN
ajird-797	12	35	(	(	PUNCT
ajird-797	12	36	3.0	3.0	NUM
ajird-797	12	37	billion	billion	NUM
ajird-797	12	38	usd	usd	NOUN
ajird-797	12	39	)	)	PUNCT
ajird-797	12	40	in	in	ADP
ajird-797	12	41	2022	2022	NUM
ajird-797	12	42	.	.	PUNCT
ajird-797	13	1	value	value	NOUN
ajird-797	13	2	added	add	VERB
ajird-797	13	3	tax	tax	NOUN
ajird-797	13	4	on	on	ADP
ajird-797	13	5	imports	import	NOUN
ajird-797	13	6	has	have	AUX
ajird-797	13	7	almost	almost	ADV
ajird-797	13	8	doubled	double	VERB
ajird-797	13	9	during	during	ADP
ajird-797	13	10	this	this	DET
ajird-797	13	11	period	period	NOUN
ajird-797	13	12	from	from	ADP
ajird-797	13	13	19.7	19.7	NUM
ajird-797	13	14	trillion	trillion	NUM
ajird-797	13	15	uzs	uzs	NOUN
ajird-797	13	16	up	up	ADP
ajird-797	13	17	to	to	PART
ajird-797	13	18	38.7	38.7	NUM
ajird-797	13	19	trillion	trillion	NUM
ajird-797	13	20	uzs	uzs	NOUN
ajird-797	13	21	.	.	PUNCT
ajird-797	14	1	last	last	ADJ
ajird-797	14	2	year	year	NOUN
ajird-797	14	3	vat	vat	NOUN
ajird-797	14	4	revenues	revenue	NOUN
ajird-797	14	5	provided	provide	VERB
ajird-797	14	6	one	one	NUM
ajird-797	14	7	third	third	NOUN
ajird-797	14	8	of	of	ADP
ajird-797	14	9	the	the	DET
ajird-797	14	10	state	state	NOUN
ajird-797	14	11	budget	budget	NOUN
ajird-797	14	12	revenues	revenue	NOUN
ajird-797	14	13	.	.	PUNCT
ajird-797	15	1	71.5	71.5	NUM
ajird-797	15	2	trillion	trillion	NUM
ajird-797	15	3	uzs	uzs	NOUN
ajird-797	15	4	of	of	ADP
ajird-797	15	5	vat	vat	NOUN
ajird-797	15	6	collected	collect	VERB
ajird-797	15	7	in	in	ADP
ajird-797	15	8	2022	2022	NUM
ajird-797	15	9	significantly	significantly	ADV
ajird-797	15	10	exceeded	exceed	VERB
ajird-797	15	11	the	the	DET
ajird-797	15	12	targeted	target	VERB
ajird-797	15	13	amount	amount	NOUN
ajird-797	15	14	of	of	ADP
ajird-797	15	15	53.3	53.3	NUM
ajird-797	15	16	trillion	trillion	NUM
ajird-797	15	17	uzs	uzs	NOUN
ajird-797	15	18	.	.	PUNCT
ajird-797	16	1	the	the	DET
ajird-797	16	2	revenues	revenue	NOUN
ajird-797	16	3	from	from	ADP
ajird-797	16	4	the	the	DET
ajird-797	16	5	value	value	NOUN
ajird-797	16	6	added	add	VERB
ajird-797	16	7	tax	tax	NOUN
ajird-797	16	8	in	in	ADP
ajird-797	16	9	the	the	DET
ajird-797	16	10	amount	amount	NOUN
ajird-797	16	11	of	of	ADP
ajird-797	16	12	63.8	63.8	NUM
ajird-797	16	13	trillion	trillion	NUM
ajird-797	16	14	uzs	uzs	NOUN
ajird-797	16	15	are	be	AUX
ajird-797	16	16	expected	expect	VERB
ajird-797	16	17	in	in	ADP
ajird-797	16	18	the	the	DET
ajird-797	16	19	budget	budget	NOUN
ajird-797	16	20	of	of	ADP
ajird-797	16	21	uzbekistan	uzbekistan	PROPN
ajird-797	16	22	in	in	ADP
ajird-797	16	23	2023	2023	NUM
ajird-797	16	24	.	.	PUNCT
ajird-797	17	1	the	the	DET
ajird-797	17	2	number	number	NOUN
ajird-797	17	3	of	of	ADP
ajird-797	17	4	vat	vat	NOUN
ajird-797	17	5	payers	payer	NOUN
ajird-797	17	6	increased	increase	VERB
ajird-797	17	7	by	by	ADP
ajird-797	17	8	14.4	14.4	NUM
ajird-797	17	9	percent	percent	NOUN
ajird-797	17	10	in	in	ADP
ajird-797	17	11	2022	2022	NUM
ajird-797	17	12	alone	alone	ADV
ajird-797	17	13	and	and	CCONJ
ajird-797	17	14	reached	reach	VERB
ajird-797	17	15	171.9	171.9	NUM
ajird-797	17	16	thousand	thousand	NUM
ajird-797	17	17	people	people	NOUN
ajird-797	17	18	in	in	ADP
ajird-797	17	19	december	december	PROPN
ajird-797	18	1	[	[	X
ajird-797	18	2	2	2	NUM
ajird-797	18	3	]	]	PUNCT
ajird-797	18	4	.	.	PUNCT
ajird-797	19	1	as	as	ADP
ajird-797	19	2	of	of	ADP
ajird-797	19	3	may	may	PROPN
ajird-797	19	4	1	1	NUM
ajird-797	19	5	,	,	PUNCT
ajird-797	19	6	2023	2023	NUM
ajird-797	19	7	,	,	PUNCT
ajird-797	19	8	the	the	DET
ajird-797	19	9	number	number	NOUN
ajird-797	19	10	of	of	ADP
ajird-797	19	11	vat	vat	NOUN
ajird-797	19	12	payers	payer	NOUN
ajird-797	19	13	has	have	AUX
ajird-797	19	14	exceeded	exceed	VERB
ajird-797	19	15	180	180	NUM
ajird-797	19	16	000	000	NUM
ajird-797	19	17	people	people	NOUN
ajird-797	19	18	.	.	PUNCT
ajird-797	20	1	2	2	X
ajird-797	20	2	.	.	X
ajird-797	20	3	literature	literature	NOUN
ajird-797	20	4	review	review	VERB
ajird-797	20	5	the	the	DET
ajird-797	20	6	analysis	analysis	NOUN
ajird-797	20	7	of	of	ADP
ajird-797	20	8	research	research	NOUN
ajird-797	20	9	papers	paper	NOUN
ajird-797	20	10	devoted	devote	VERB
ajird-797	20	11	to	to	ADP
ajird-797	20	12	the	the	DET
ajird-797	20	13	problem	problem	NOUN
ajird-797	20	14	of	of	ADP
ajird-797	20	15	the	the	DET
ajird-797	20	16	research	research	NOUN
ajird-797	20	17	has	have	AUX
ajird-797	20	18	demonstrated	demonstrate	VERB
ajird-797	20	19	that	that	SCONJ
ajird-797	20	20	this	this	DET
ajird-797	20	21	topic	topic	NOUN
ajird-797	20	22	was	be	AUX
ajird-797	20	23	investigated	investigate	VERB
ajird-797	20	24	by	by	ADP
ajird-797	20	25	foreign	foreign	ADJ
ajird-797	20	26	scholars	scholar	NOUN
ajird-797	20	27	and	and	CCONJ
ajird-797	20	28	domestic	domestic	ADJ
ajird-797	20	29	economists	economist	NOUN
ajird-797	20	30	.	.	PUNCT
ajird-797	21	1	american	american	ADJ
ajird-797	21	2	journal	journal	PROPN
ajird-797	21	3	of	of	ADP
ajird-797	21	4	interdisciplinary	interdisciplinary	ADJ
ajird-797	21	5	research	research	NOUN
ajird-797	21	6	and	and	CCONJ
ajird-797	21	7	development	development	NOUN
ajird-797	21	8	issn	issn	PROPN
ajird-797	21	9	online	online	NOUN
ajird-797	21	10	:	:	PUNCT
ajird-797	21	11	2771	2771	NUM
ajird-797	21	12	-	-	SYM
ajird-797	21	13	8948	8948	NUM
ajird-797	21	14	website	website	NOUN
ajird-797	21	15	:	:	PUNCT
ajird-797	21	16	www.ajird.journalspark.org	www.ajird.journalspark.org	ADJ
ajird-797	21	17	volume	volume	NOUN
ajird-797	21	18	21	21	NUM
ajird-797	21	19	,	,	PUNCT
ajird-797	21	20	october	october	PROPN
ajird-797	21	21	,	,	PUNCT
ajird-797	21	22	2023	2023	NUM
ajird-797	21	23	108	108	NUM
ajird-797	21	24	|	|	ADV
ajird-797	21	25	p	p	NOUN
ajird-797	21	26	a	a	DET
ajird-797	21	27	g	g	NOUN
ajird-797	21	28	e	e	NOUN
ajird-797	21	29	a.	a.	NOUN
ajird-797	21	30	vahobov	vahobov	PROPN
ajird-797	21	31	and	and	CCONJ
ajird-797	21	32	a.	a.	NOUN
ajird-797	21	33	juraev	juraev	PROPN
ajird-797	21	34	(	(	PUNCT
ajird-797	21	35	2009	2009	NUM
ajird-797	21	36	)	)	PUNCT
ajird-797	21	37	explain	explain	VERB
ajird-797	21	38	the	the	DET
ajird-797	21	39	nature	nature	NOUN
ajird-797	21	40	of	of	ADP
ajird-797	21	41	value	value	NOUN
ajird-797	21	42	added	add	VERB
ajird-797	21	43	tax	tax	NOUN
ajird-797	21	44	as	as	SCONJ
ajird-797	21	45	follows	follow	VERB
ajird-797	21	46	:	:	PUNCT
ajird-797	21	47	in	in	ADP
ajird-797	21	48	its	its	PRON
ajird-797	21	49	economic	economic	ADJ
ajird-797	21	50	essence	essence	NOUN
ajird-797	21	51	,	,	PUNCT
ajird-797	21	52	added	add	VERB
ajird-797	21	53	value	value	NOUN
ajird-797	21	54	consists	consist	VERB
ajird-797	21	55	of	of	ADP
ajird-797	21	56	the	the	DET
ajird-797	21	57	difference	difference	NOUN
ajird-797	21	58	between	between	ADP
ajird-797	21	59	the	the	DET
ajird-797	21	60	value	value	NOUN
ajird-797	21	61	of	of	ADP
ajird-797	21	62	sold	sell	VERB
ajird-797	21	63	products	product	NOUN
ajird-797	21	64	,	,	PUNCT
ajird-797	21	65	work	work	NOUN
ajird-797	21	66	performed	perform	VERB
ajird-797	21	67	and	and	CCONJ
ajird-797	21	68	services	service	NOUN
ajird-797	21	69	rendered	render	VERB
ajird-797	21	70	and	and	CCONJ
ajird-797	21	71	the	the	DET
ajird-797	21	72	value	value	NOUN
ajird-797	21	73	of	of	ADP
ajird-797	21	74	goods	good	NOUN
ajird-797	21	75	,	,	PUNCT
ajird-797	21	76	raw	raw	ADJ
ajird-797	21	77	materials	material	NOUN
ajird-797	21	78	and	and	CCONJ
ajird-797	21	79	services	service	NOUN
ajird-797	21	80	consumed	consume	VERB
ajird-797	21	81	in	in	ADP
ajird-797	21	82	the	the	DET
ajird-797	21	83	production	production	NOUN
ajird-797	21	84	process	process	NOUN
ajird-797	21	85	[	[	X
ajird-797	21	86	3	3	NUM
ajird-797	21	87	]	]	PUNCT
ajird-797	21	88	.	.	PUNCT
ajird-797	22	1	according	accord	VERB
ajird-797	22	2	to	to	ADP
ajird-797	22	3	m.yuldoshev	m.yuldoshev	NOUN
ajird-797	22	4	and	and	CCONJ
ajird-797	22	5	y.tursunov	y.tursunov	NOUN
ajird-797	22	6	(	(	PUNCT
ajird-797	22	7	2000	2000	NUM
ajird-797	22	8	)	)	PUNCT
ajird-797	22	9	,	,	PUNCT
ajird-797	22	10	the	the	DET
ajird-797	22	11	reason	reason	NOUN
ajird-797	22	12	why	why	SCONJ
ajird-797	22	13	it	it	PRON
ajird-797	22	14	is	be	AUX
ajird-797	22	15	called	call	VERB
ajird-797	22	16	value	value	NOUN
ajird-797	22	17	-	-	PUNCT
ajird-797	22	18	added	add	VERB
ajird-797	22	19	tax	tax	NOUN
ajird-797	22	20	is	be	AUX
ajird-797	22	21	that	that	SCONJ
ajird-797	22	22	the	the	DET
ajird-797	22	23	tax	tax	NOUN
ajird-797	22	24	is	be	AUX
ajird-797	22	25	levied	levy	VERB
ajird-797	22	26	on	on	ADP
ajird-797	22	27	the	the	DET
ajird-797	22	28	value	value	NOUN
ajird-797	22	29	-	-	PUNCT
ajird-797	22	30	added	add	VERB
ajird-797	22	31	part	part	NOUN
ajird-797	22	32	at	at	ADP
ajird-797	22	33	each	each	DET
ajird-797	22	34	stage	stage	NOUN
ajird-797	22	35	of	of	ADP
ajird-797	22	36	participation	participation	NOUN
ajird-797	22	37	in	in	ADP
ajird-797	22	38	the	the	DET
ajird-797	22	39	production	production	NOUN
ajird-797	22	40	of	of	ADP
ajird-797	22	41	goods	good	NOUN
ajird-797	22	42	,	,	PUNCT
ajird-797	22	43	works	work	NOUN
ajird-797	22	44	or	or	CCONJ
ajird-797	22	45	services	service	NOUN
ajird-797	22	46	,	,	PUNCT
ajird-797	22	47	and	and	CCONJ
ajird-797	22	48	it	it	PRON
ajird-797	22	49	is	be	AUX
ajird-797	22	50	a	a	DET
ajird-797	22	51	form	form	NOUN
ajird-797	22	52	of	of	ADP
ajird-797	22	53	budgeting	budget	VERB
ajird-797	22	54	a	a	DET
ajird-797	22	55	portion	portion	NOUN
ajird-797	22	56	of	of	ADP
ajird-797	22	57	the	the	DET
ajird-797	22	58	net	net	ADJ
ajird-797	22	59	income	income	NOUN
ajird-797	22	60	[	[	X
ajird-797	22	61	4	4	NUM
ajird-797	22	62	]	]	PUNCT
ajird-797	22	63	.	.	PUNCT
ajird-797	23	1	sh.a	sh.a	PROPN
ajird-797	23	2	.	.	PUNCT
ajird-797	24	1	toshmatov	toshmatov	PROPN
ajird-797	24	2	gave	give	VERB
ajird-797	24	3	a	a	DET
ajird-797	24	4	broader	broad	ADJ
ajird-797	24	5	definition	definition	NOUN
ajird-797	24	6	of	of	ADP
ajird-797	24	7	vat	vat	NOUN
ajird-797	24	8	in	in	ADP
ajird-797	24	9	his	his	PRON
ajird-797	24	10	research	research	NOUN
ajird-797	24	11	paper	paper	NOUN
ajird-797	24	12	.	.	PUNCT
ajird-797	25	1	in	in	ADP
ajird-797	25	2	his	his	PRON
ajird-797	25	3	opinion	opinion	NOUN
ajird-797	25	4	,	,	PUNCT
ajird-797	25	5	the	the	DET
ajird-797	25	6	term	term	NOUN
ajird-797	25	7	“	"	PUNCT
ajird-797	25	8	added	add	VERB
ajird-797	25	9	value	value	NOUN
ajird-797	25	10	”	"	PUNCT
ajird-797	25	11	means	mean	VERB
ajird-797	25	12	the	the	DET
ajird-797	25	13	additional	additional	ADJ
ajird-797	25	14	value	value	NOUN
ajird-797	25	15	added	add	VERB
ajird-797	25	16	by	by	ADP
ajird-797	25	17	economic	economic	ADJ
ajird-797	25	18	entities	entity	NOUN
ajird-797	25	19	to	to	ADP
ajird-797	25	20	the	the	DET
ajird-797	25	21	purchase	purchase	NOUN
ajird-797	25	22	price	price	NOUN
ajird-797	25	23	of	of	ADP
ajird-797	25	24	material	material	ADJ
ajird-797	25	25	resources	resource	NOUN
ajird-797	25	26	,	,	PUNCT
ajird-797	25	27	included	include	VERB
ajird-797	25	28	in	in	ADP
ajird-797	25	29	the	the	DET
ajird-797	25	30	selling	selling	NOUN
ajird-797	25	31	price	price	NOUN
ajird-797	25	32	of	of	ADP
ajird-797	25	33	goods	good	NOUN
ajird-797	25	34	and	and	CCONJ
ajird-797	25	35	services	service	NOUN
ajird-797	25	36	in	in	ADP
ajird-797	25	37	the	the	DET
ajird-797	25	38	market	market	NOUN
ajird-797	25	39	.	.	PUNCT
ajird-797	26	1	this	this	PRON
ajird-797	26	2	implies	imply	VERB
ajird-797	26	3	that	that	SCONJ
ajird-797	26	4	the	the	DET
ajird-797	26	5	costs	cost	NOUN
ajird-797	26	6	and	and	CCONJ
ajird-797	26	7	usefulness	usefulness	NOUN
ajird-797	26	8	of	of	ADP
ajird-797	26	9	goods	good	NOUN
ajird-797	26	10	are	be	AUX
ajird-797	26	11	recognized	recognize	VERB
ajird-797	26	12	by	by	ADP
ajird-797	26	13	the	the	DET
ajird-797	26	14	market	market	NOUN
ajird-797	26	15	and	and	CCONJ
ajird-797	26	16	their	their	PRON
ajird-797	26	17	monetary	monetary	ADJ
ajird-797	26	18	equivalent	equivalent	NOUN
ajird-797	26	19	is	be	AUX
ajird-797	26	20	determined	determine	VERB
ajird-797	26	21	.	.	PUNCT
ajird-797	27	1	determining	determine	VERB
ajird-797	27	2	the	the	DET
ajird-797	27	3	amount	amount	NOUN
ajird-797	27	4	of	of	ADP
ajird-797	27	5	value	value	NOUN
ajird-797	27	6	added	add	VERB
ajird-797	27	7	to	to	ADP
ajird-797	27	8	goods	good	NOUN
ajird-797	27	9	and	and	CCONJ
ajird-797	27	10	services	service	NOUN
ajird-797	27	11	can	can	AUX
ajird-797	27	12	only	only	ADV
ajird-797	27	13	be	be	AUX
ajird-797	27	14	done	do	VERB
ajird-797	27	15	after	after	SCONJ
ajird-797	27	16	the	the	DET
ajird-797	27	17	goods	good	NOUN
ajird-797	27	18	have	have	AUX
ajird-797	27	19	been	be	AUX
ajird-797	27	20	sold	sell	VERB
ajird-797	27	21	.	.	PUNCT
ajird-797	28	1	it	it	PRON
ajird-797	28	2	follows	follow	VERB
ajird-797	28	3	that	that	SCONJ
ajird-797	28	4	added	add	VERB
ajird-797	28	5	value	value	NOUN
ajird-797	28	6	is	be	AUX
ajird-797	28	7	the	the	DET
ajird-797	28	8	end	end	NOUN
ajird-797	28	9	outcome	outcome	NOUN
ajird-797	28	10	of	of	ADP
ajird-797	28	11	production	production	NOUN
ajird-797	28	12	[	[	X
ajird-797	28	13	5	5	NUM
ajird-797	28	14	]	]	PUNCT
ajird-797	28	15	.	.	PUNCT
ajird-797	29	1	according	accord	VERB
ajird-797	29	2	to	to	ADP
ajird-797	29	3	a.t	a.t	PROPN
ajird-797	29	4	.	.	PROPN
ajird-797	29	5	mukhanov	mukhanov	PROPN
ajird-797	29	6	(	(	PUNCT
ajird-797	29	7	2023	2023	NUM
ajird-797	29	8	)	)	PUNCT
ajird-797	29	9	,	,	PUNCT
ajird-797	29	10	the	the	DET
ajird-797	29	11	vat	vat	NOUN
ajird-797	29	12	is	be	AUX
ajird-797	29	13	a	a	DET
ajird-797	29	14	consumption	consumption	NOUN
ajird-797	29	15	tax	tax	NOUN
ajird-797	29	16	levied	levy	VERB
ajird-797	29	17	on	on	ADP
ajird-797	29	18	most	most	ADJ
ajird-797	29	19	goods	good	NOUN
ajird-797	29	20	and	and	CCONJ
ajird-797	29	21	services	service	NOUN
ajird-797	29	22	sold	sell	VERB
ajird-797	29	23	for	for	ADP
ajird-797	29	24	use	use	NOUN
ajird-797	29	25	or	or	CCONJ
ajird-797	29	26	consumption	consumption	NOUN
ajird-797	29	27	.	.	PUNCT
ajird-797	30	1	it	it	PRON
ajird-797	30	2	is	be	AUX
ajird-797	30	3	charged	charge	VERB
ajird-797	30	4	from	from	ADP
ajird-797	30	5	the	the	DET
ajird-797	30	6	“	"	PUNCT
ajird-797	30	7	added	add	VERB
ajird-797	30	8	value	value	NOUN
ajird-797	30	9	”	"	PUNCT
ajird-797	30	10	of	of	ADP
ajird-797	30	11	the	the	DET
ajird-797	30	12	product	product	NOUN
ajird-797	30	13	at	at	ADP
ajird-797	30	14	each	each	DET
ajird-797	30	15	stage	stage	NOUN
ajird-797	30	16	of	of	ADP
ajird-797	30	17	production	production	NOUN
ajird-797	30	18	and	and	CCONJ
ajird-797	30	19	distribution	distribution	NOUN
ajird-797	30	20	.	.	PUNCT
ajird-797	31	1	“	"	PUNCT
ajird-797	31	2	added	add	VERB
ajird-797	31	3	value	value	NOUN
ajird-797	31	4	”	"	PUNCT
ajird-797	31	5	refers	refer	VERB
ajird-797	31	6	to	to	ADP
ajird-797	31	7	the	the	DET
ajird-797	31	8	difference	difference	NOUN
ajird-797	31	9	between	between	ADP
ajird-797	31	10	the	the	DET
ajird-797	31	11	cost	cost	NOUN
ajird-797	31	12	of	of	ADP
ajird-797	31	13	investment	investment	NOUN
ajird-797	31	14	in	in	ADP
ajird-797	31	15	the	the	DET
ajird-797	31	16	product	product	NOUN
ajird-797	31	17	/	/	SYM
ajird-797	31	18	service	service	NOUN
ajird-797	31	19	and	and	CCONJ
ajird-797	31	20	the	the	DET
ajird-797	31	21	price	price	NOUN
ajird-797	31	22	at	at	ADP
ajird-797	31	23	which	which	PRON
ajird-797	31	24	it	it	PRON
ajird-797	31	25	is	be	AUX
ajird-797	31	26	sold	sell	VERB
ajird-797	31	27	to	to	ADP
ajird-797	31	28	the	the	DET
ajird-797	31	29	consumer	consumer	NOUN
ajird-797	31	30	[	[	X
ajird-797	31	31	6	6	NUM
ajird-797	31	32	]	]	PUNCT
ajird-797	31	33	.	.	PUNCT
ajird-797	32	1	from	from	ADP
ajird-797	32	2	the	the	DET
ajird-797	32	3	point	point	NOUN
ajird-797	32	4	of	of	ADP
ajird-797	32	5	view	view	NOUN
ajird-797	32	6	of	of	ADP
ajird-797	32	7	n.z	n.z	PROPN
ajird-797	32	8	.	.	PROPN
ajird-797	32	9	zotikov	zotikov	PROPN
ajird-797	32	10	(	(	PUNCT
ajird-797	32	11	2019	2019	NUM
ajird-797	32	12	)	)	PUNCT
ajird-797	32	13	,	,	PUNCT
ajird-797	32	14	value	value	NOUN
ajird-797	32	15	added	add	VERB
ajird-797	32	16	tax	tax	NOUN
ajird-797	32	17	(	(	PUNCT
ajird-797	32	18	vat	vat	NOUN
ajird-797	32	19	)	)	PUNCT
ajird-797	32	20	is	be	AUX
ajird-797	32	21	a	a	DET
ajird-797	32	22	form	form	NOUN
ajird-797	32	23	of	of	ADP
ajird-797	32	24	deducting	deduct	VERB
ajird-797	32	25	from	from	ADP
ajird-797	32	26	the	the	DET
ajird-797	32	27	state	state	NOUN
ajird-797	32	28	budget	budget	NOUN
ajird-797	32	29	a	a	DET
ajird-797	32	30	part	part	NOUN
ajird-797	32	31	of	of	ADP
ajird-797	32	32	the	the	DET
ajird-797	32	33	prime	prime	ADJ
ajird-797	32	34	-	-	PUNCT
ajird-797	32	35	cost	cost	NOUN
ajird-797	32	36	of	of	ADP
ajird-797	32	37	a	a	DET
ajird-797	32	38	product	product	NOUN
ajird-797	32	39	,	,	PUNCT
ajird-797	32	40	work	work	NOUN
ajird-797	32	41	or	or	CCONJ
ajird-797	32	42	service	service	NOUN
ajird-797	32	43	,	,	PUNCT
ajird-797	32	44	which	which	PRON
ajird-797	32	45	is	be	AUX
ajird-797	32	46	created	create	VERB
ajird-797	32	47	at	at	ADP
ajird-797	32	48	all	all	DET
ajird-797	32	49	stages	stage	NOUN
ajird-797	32	50	of	of	ADP
ajird-797	32	51	the	the	DET
ajird-797	32	52	production	production	NOUN
ajird-797	32	53	process	process	NOUN
ajird-797	32	54	and	and	CCONJ
ajird-797	32	55	paid	pay	VERB
ajird-797	32	56	to	to	ADP
ajird-797	32	57	the	the	DET
ajird-797	32	58	budget	budget	NOUN
ajird-797	32	59	after	after	ADP
ajird-797	32	60	its	its	PRON
ajird-797	32	61	sale.as	sale.as	NUM
ajird-797	32	62	a	a	DET
ajird-797	32	63	result	result	NOUN
ajird-797	32	64	of	of	ADP
ajird-797	32	65	the	the	DET
ajird-797	32	66	vat	vat	NOUN
ajird-797	32	67	application	application	NOUN
ajird-797	32	68	,	,	PUNCT
ajird-797	32	69	the	the	DET
ajird-797	32	70	final	final	ADJ
ajird-797	32	71	consumer	consumer	NOUN
ajird-797	32	72	of	of	ADP
ajird-797	32	73	a	a	DET
ajird-797	32	74	good	good	ADJ
ajird-797	32	75	,	,	PUNCT
ajird-797	32	76	work	work	NOUN
ajird-797	32	77	or	or	CCONJ
ajird-797	32	78	service	service	NOUN
ajird-797	32	79	pays	pay	VERB
ajird-797	32	80	sales	sale	NOUN
ajird-797	32	81	tax	tax	NOUN
ajird-797	32	82	on	on	ADP
ajird-797	32	83	the	the	DET
ajird-797	32	84	entire	entire	ADJ
ajird-797	32	85	value	value	NOUN
ajird-797	32	86	of	of	ADP
ajird-797	32	87	the	the	DET
ajird-797	32	88	goods	good	NOUN
ajird-797	32	89	purchased	purchase	VERB
ajird-797	32	90	[	[	X
ajird-797	32	91	7	7	NUM
ajird-797	32	92	]	]	PUNCT
ajird-797	32	93	.	.	PUNCT
ajird-797	33	1	another	another	DET
ajird-797	33	2	source	source	NOUN
ajird-797	33	3	(	(	PUNCT
ajird-797	33	4	2023	2023	NUM
ajird-797	33	5	)	)	PUNCT
ajird-797	33	6	provides	provide	VERB
ajird-797	33	7	the	the	DET
ajird-797	33	8	following	follow	VERB
ajird-797	33	9	considerations	consideration	NOUN
ajird-797	33	10	:	:	PUNCT
ajird-797	33	11	value	value	NOUN
ajird-797	33	12	added	add	VERB
ajird-797	33	13	tax	tax	NOUN
ajird-797	33	14	(	(	PUNCT
ajird-797	33	15	vat	vat	NOUN
ajird-797	33	16	)	)	PUNCT
ajird-797	33	17	is	be	AUX
ajird-797	33	18	a	a	DET
ajird-797	33	19	tax	tax	NOUN
ajird-797	33	20	charged	charge	VERB
ajird-797	33	21	on	on	ADP
ajird-797	33	22	the	the	DET
ajird-797	33	23	sale	sale	NOUN
ajird-797	33	24	of	of	ADP
ajird-797	33	25	goods	good	NOUN
ajird-797	33	26	or	or	CCONJ
ajird-797	33	27	services	service	NOUN
ajird-797	33	28	within	within	ADP
ajird-797	33	29	the	the	DET
ajird-797	33	30	eu	eu	PROPN
ajird-797	33	31	member	member	NOUN
ajird-797	33	32	states	state	NOUN
ajird-797	33	33	.	.	PUNCT
ajird-797	34	1	the	the	DET
ajird-797	34	2	tax	tax	NOUN
ajird-797	34	3	,	,	PUNCT
ajird-797	34	4	in	in	ADP
ajird-797	34	5	all	all	DET
ajird-797	34	6	cases	case	NOUN
ajird-797	34	7	,	,	PUNCT
ajird-797	34	8	must	must	AUX
ajird-797	34	9	ultimately	ultimately	ADV
ajird-797	34	10	be	be	AUX
ajird-797	34	11	paid	pay	VERB
ajird-797	34	12	by	by	ADP
ajird-797	34	13	the	the	DET
ajird-797	34	14	final	final	ADJ
ajird-797	34	15	consumer	consumer	NOUN
ajird-797	34	16	of	of	ADP
ajird-797	34	17	the	the	DET
ajird-797	34	18	goods	good	NOUN
ajird-797	34	19	or	or	CCONJ
ajird-797	34	20	services	service	NOUN
ajird-797	34	21	.	.	PUNCT
ajird-797	35	1	each	each	DET
ajird-797	35	2	party	party	NOUN
ajird-797	35	3	in	in	ADP
ajird-797	35	4	the	the	DET
ajird-797	35	5	supply	supply	NOUN
ajird-797	35	6	chain	chain	NOUN
ajird-797	35	7	(	(	PUNCT
ajird-797	35	8	manufacturer	manufacturer	NOUN
ajird-797	35	9	,	,	PUNCT
ajird-797	35	10	wholesaler	wholesaler	NOUN
ajird-797	35	11	and	and	CCONJ
ajird-797	35	12	retailer	retailer	NOUN
ajird-797	35	13	)	)	PUNCT
ajird-797	35	14	acts	act	VERB
ajird-797	35	15	as	as	ADP
ajird-797	35	16	a	a	DET
ajird-797	35	17	vat	vat	NOUN
ajird-797	35	18	collector	collector	NOUN
ajird-797	35	19	[	[	X
ajird-797	35	20	8	8	NUM
ajird-797	35	21	]	]	PUNCT
ajird-797	35	22	.	.	PUNCT
ajird-797	36	1	gail	gail	PROPN
ajird-797	36	2	cole	cole	PROPN
ajird-797	36	3	(	(	PUNCT
ajird-797	36	4	2021	2021	NUM
ajird-797	36	5	)	)	PUNCT
ajird-797	36	6	defines	define	VERB
ajird-797	36	7	the	the	DET
ajird-797	36	8	vat	vat	NOUN
ajird-797	36	9	in	in	ADP
ajird-797	36	10	his	his	PRON
ajird-797	36	11	scientific	scientific	ADJ
ajird-797	36	12	work	work	NOUN
ajird-797	36	13	as	as	SCONJ
ajird-797	36	14	follows	follow	VERB
ajird-797	36	15	:	:	PUNCT
ajird-797	36	16	the	the	DET
ajird-797	36	17	value	value	NOUN
ajird-797	36	18	added	add	VERB
ajird-797	36	19	tax	tax	NOUN
ajird-797	36	20	(	(	PUNCT
ajird-797	36	21	vatvat	vatvat	NOUN
ajird-797	36	22	)	)	PUNCT
ajird-797	36	23	is	be	AUX
ajird-797	36	24	a	a	DET
ajird-797	36	25	broad	broad	ADJ
ajird-797	36	26	consumption	consumption	NOUN
ajird-797	36	27	tax	tax	NOUN
ajird-797	36	28	calculated	calculate	VERB
ajird-797	36	29	on	on	ADP
ajird-797	36	30	the	the	DET
ajird-797	36	31	added	add	VERB
ajird-797	36	32	value	value	NOUN
ajird-797	36	33	of	of	ADP
ajird-797	36	34	goods	good	NOUN
ajird-797	36	35	and	and	CCONJ
ajird-797	36	36	services	service	NOUN
ajird-797	36	37	as	as	SCONJ
ajird-797	36	38	they	they	PRON
ajird-797	36	39	move	move	VERB
ajird-797	36	40	along	along	ADP
ajird-797	36	41	the	the	DET
ajird-797	36	42	supply	supply	NOUN
ajird-797	36	43	chain	chain	NOUN
ajird-797	37	1	[	[	X
ajird-797	37	2	9	9	NUM
ajird-797	37	3	]	]	PUNCT
ajird-797	37	4	.	.	PUNCT
ajird-797	38	1	according	accord	VERB
ajird-797	38	2	to	to	ADP
ajird-797	38	3	j.	j.	PROPN
ajird-797	38	4	ueda	ueda	PROPN
ajird-797	38	5	(	(	PUNCT
ajird-797	38	6	2011	2011	NUM
ajird-797	38	7	)	)	PUNCT
ajird-797	38	8	,	,	PUNCT
ajird-797	38	9	since	since	SCONJ
ajird-797	38	10	the	the	DET
ajird-797	38	11	vat	vat	NOUN
ajird-797	38	12	is	be	AUX
ajird-797	38	13	calculated	calculate	VERB
ajird-797	38	14	as	as	ADP
ajird-797	38	15	a	a	DET
ajird-797	38	16	consumption	consumption	NOUN
ajird-797	38	17	tax	tax	NOUN
ajird-797	38	18	,	,	PUNCT
ajird-797	38	19	its	its	PRON
ajird-797	38	20	ideal	ideal	ADJ
ajird-797	38	21	base	base	NOUN
ajird-797	38	22	i.e.	i.e.	X
ajird-797	38	23	,	,	PUNCT
ajird-797	38	24	total	total	ADJ
ajird-797	38	25	final	final	ADJ
ajird-797	38	26	consumption	consumption	NOUN
ajird-797	38	27	expenditures	expenditure	NOUN
ajird-797	38	28	is	be	AUX
ajird-797	38	29	somewhat	somewhat	ADV
ajird-797	38	30	stable	stable	ADJ
ajird-797	38	31	during	during	ADP
ajird-797	38	32	business	business	NOUN
ajird-797	38	33	cycles	cycle	NOUN
ajird-797	38	34	,	,	PUNCT
ajird-797	38	35	which	which	PRON
ajird-797	38	36	implies	imply	VERB
ajird-797	38	37	the	the	DET
ajird-797	38	38	stability	stability	NOUN
ajird-797	38	39	of	of	ADP
ajird-797	38	40	the	the	DET
ajird-797	38	41	vat	vat	NOUN
ajird-797	38	42	base	base	NOUN
ajird-797	38	43	,	,	PUNCT
ajird-797	38	44	however	however	ADV
ajird-797	38	45	in	in	ADP
ajird-797	38	46	practice	practice	NOUN
ajird-797	38	47	,	,	PUNCT
ajird-797	38	48	vat	vat	NOUN
ajird-797	38	49	revenues	revenue	NOUN
ajird-797	38	50	are	be	AUX
ajird-797	38	51	sometimes	sometimes	ADV
ajird-797	38	52	more	more	ADV
ajird-797	38	53	influential	influential	ADJ
ajird-797	38	54	than	than	ADP
ajird-797	38	55	gdp	gdp	NOUN
ajird-797	38	56	or	or	CCONJ
ajird-797	38	57	final	final	ADJ
ajird-797	38	58	consumption	consumption	NOUN
ajird-797	38	59	.	.	PUNCT
ajird-797	39	1	in	in	ADP
ajird-797	39	2	the	the	DET
ajird-797	39	3	history	history	NOUN
ajird-797	39	4	of	of	ADP
ajird-797	39	5	the	the	DET
ajird-797	39	6	development	development	NOUN
ajird-797	39	7	of	of	ADP
ajird-797	39	8	the	the	DET
ajird-797	39	9	tax	tax	NOUN
ajird-797	39	10	system	system	NOUN
ajird-797	39	11	aimed	aim	VERB
ajird-797	39	12	at	at	ADP
ajird-797	39	13	the	the	DET
ajird-797	39	14	formation	formation	NOUN
ajird-797	39	15	of	of	ADP
ajird-797	39	16	state	state	NOUN
ajird-797	39	17	budget	budget	NOUN
ajird-797	39	18	revenues	revenue	NOUN
ajird-797	39	19	,	,	PUNCT
ajird-797	39	20	introduction	introduction	NOUN
ajird-797	39	21	of	of	ADP
ajird-797	39	22	value	value	NOUN
ajird-797	39	23	added	add	VERB
ajird-797	39	24	tax	tax	NOUN
ajird-797	39	25	is	be	AUX
ajird-797	39	26	one	one	NUM
ajird-797	39	27	of	of	ADP
ajird-797	39	28	the	the	DET
ajird-797	39	29	most	most	ADV
ajird-797	39	30	essential	essential	ADJ
ajird-797	39	31	discoveries	discovery	NOUN
ajird-797	39	32	in	in	ADP
ajird-797	39	33	this	this	DET
ajird-797	39	34	area	area	NOUN
ajird-797	39	35	in	in	ADP
ajird-797	39	36	the	the	DET
ajird-797	39	37	second	second	ADJ
ajird-797	39	38	half	half	NOUN
ajird-797	39	39	of	of	ADP
ajird-797	39	40	the	the	DET
ajird-797	39	41	хх	хх	ADJ
ajird-797	39	42	century	century	NOUN
ajird-797	39	43	[	[	X
ajird-797	39	44	10	10	NUM
ajird-797	39	45	]	]	PUNCT
ajird-797	39	46	.	.	PUNCT
ajird-797	40	1	f.	f.	PROPN
ajird-797	40	2	davletov	davletov	PROPN
ajird-797	40	3	(	(	PUNCT
ajird-797	40	4	2023	2023	NUM
ajird-797	40	5	)	)	PUNCT
ajird-797	40	6	stated	state	VERB
ajird-797	40	7	that	that	SCONJ
ajird-797	40	8	the	the	DET
ajird-797	40	9	reduction	reduction	NOUN
ajird-797	40	10	of	of	ADP
ajird-797	40	11	the	the	DET
ajird-797	40	12	vat	vat	NOUN
ajird-797	40	13	rate	rate	NOUN
ajird-797	40	14	from	from	ADP
ajird-797	40	15	15	15	NUM
ajird-797	40	16	percent	percent	NOUN
ajird-797	40	17	up	up	ADP
ajird-797	40	18	to	to	PART
ajird-797	40	19	12	12	NUM
ajird-797	40	20	percent	percent	NOUN
ajird-797	40	21	made	make	VERB
ajird-797	40	22	a	a	DET
ajird-797	40	23	favourable	favourable	ADJ
ajird-797	40	24	impact	impact	NOUN
ajird-797	40	25	on	on	ADP
ajird-797	40	26	the	the	DET
ajird-797	40	27	growth	growth	NOUN
ajird-797	40	28	of	of	ADP
ajird-797	40	29	the	the	DET
ajird-797	40	30	business	business	NOUN
ajird-797	40	31	environment	environment	NOUN
ajird-797	40	32	in	in	ADP
ajird-797	40	33	the	the	DET
ajird-797	40	34	country	country	NOUN
ajird-797	41	1	[	[	X
ajird-797	41	2	11	11	NUM
ajird-797	41	3	]	]	PUNCT
ajird-797	41	4	.	.	PUNCT
ajird-797	42	1	american	american	PROPN
ajird-797	42	2	journal	journal	PROPN
ajird-797	42	3	of	of	ADP
ajird-797	42	4	interdisciplinary	interdisciplinary	ADJ
ajird-797	42	5	research	research	NOUN
ajird-797	42	6	and	and	CCONJ
ajird-797	42	7	development	development	NOUN
ajird-797	42	8	issn	issn	PROPN
ajird-797	42	9	online	online	NOUN
ajird-797	42	10	:	:	PUNCT
ajird-797	42	11	2771	2771	NUM
ajird-797	42	12	-	-	SYM
ajird-797	42	13	8948	8948	NUM
ajird-797	42	14	website	website	NOUN
ajird-797	42	15	:	:	PUNCT
ajird-797	42	16	www.ajird.journalspark.org	www.ajird.journalspark.org	ADJ
ajird-797	42	17	volume	volume	NOUN
ajird-797	42	18	21	21	NUM
ajird-797	42	19	,	,	PUNCT
ajird-797	42	20	october	october	PROPN
ajird-797	42	21	,	,	PUNCT
ajird-797	42	22	2023	2023	NUM
ajird-797	42	23	109	109	NUM
ajird-797	43	1	|	|	ADV
ajird-797	43	2	p	p	NOUN
ajird-797	43	3	a	a	DET
ajird-797	43	4	g	g	NOUN
ajird-797	43	5	e	e	NOUN
ajird-797	43	6	3	3	NUM
ajird-797	43	7	.	.	PUNCT
ajird-797	43	8	research	research	NOUN
ajird-797	43	9	methodology	methodology	NOUN
ajird-797	43	10	such	such	ADJ
ajird-797	43	11	research	research	NOUN
ajird-797	43	12	methods	method	NOUN
ajird-797	43	13	as	as	ADP
ajird-797	43	14	economic	economic	ADJ
ajird-797	43	15	analysis	analysis	NOUN
ajird-797	43	16	,	,	PUNCT
ajird-797	43	17	rationality	rationality	NOUN
ajird-797	43	18	and	and	CCONJ
ajird-797	43	19	grouping	grouping	NOUN
ajird-797	43	20	have	have	AUX
ajird-797	43	21	been	be	AUX
ajird-797	43	22	used	use	VERB
ajird-797	43	23	in	in	ADP
ajird-797	43	24	the	the	DET
ajird-797	43	25	research	research	NOUN
ajird-797	43	26	of	of	ADP
ajird-797	43	27	value	value	NOUN
ajird-797	43	28	added	add	VERB
ajird-797	43	29	tax	tax	NOUN
ajird-797	43	30	administration	administration	NOUN
ajird-797	43	31	.	.	PUNCT
ajird-797	44	1	in	in	ADP
ajird-797	44	2	2018	2018	NUM
ajird-797	44	3	-	-	SYM
ajird-797	44	4	2022	2022	NUM
ajird-797	44	5	,	,	PUNCT
ajird-797	44	6	the	the	DET
ajird-797	44	7	reforms	reform	NOUN
ajird-797	44	8	implemented	implement	VERB
ajird-797	44	9	in	in	ADP
ajird-797	44	10	our	our	PRON
ajird-797	44	11	republic	republic	NOUN
ajird-797	44	12	regarding	regard	VERB
ajird-797	44	13	creation	creation	NOUN
ajird-797	44	14	of	of	ADP
ajird-797	44	15	the	the	DET
ajird-797	44	16	value	value	NOUN
ajird-797	44	17	added	add	VERB
ajird-797	44	18	tax	tax	NOUN
ajird-797	44	19	chain	chain	NOUN
ajird-797	44	20	,	,	PUNCT
ajird-797	44	21	tax	tax	NOUN
ajird-797	44	22	incentives	incentive	NOUN
ajird-797	44	23	,	,	PUNCT
ajird-797	44	24	and	and	CCONJ
ajird-797	44	25	taxation	taxation	NOUN
ajird-797	44	26	mechanism	mechanism	NOUN
ajird-797	44	27	have	have	AUX
ajird-797	44	28	been	be	AUX
ajird-797	44	29	scientifically	scientifically	ADV
ajird-797	44	30	researched	research	VERB
ajird-797	44	31	.	.	PUNCT
ajird-797	45	1	4	4	X
ajird-797	45	2	.	.	X
ajird-797	45	3	analysis	analysis	NOUN
ajird-797	45	4	and	and	CCONJ
ajird-797	45	5	results	result	VERB
ajird-797	45	6	the	the	DET
ajird-797	45	7	low	low	ADJ
ajird-797	45	8	cost	cost	NOUN
ajird-797	45	9	of	of	ADP
ajird-797	45	10	the	the	DET
ajird-797	45	11	vat	vat	NOUN
ajird-797	45	12	calculation	calculation	NOUN
ajird-797	45	13	and	and	CCONJ
ajird-797	45	14	administration	administration	NOUN
ajird-797	45	15	means	mean	VERB
ajird-797	45	16	its	its	PRON
ajird-797	45	17	efficiency	efficiency	NOUN
ajird-797	45	18	.	.	PUNCT
ajird-797	46	1	involving	involve	VERB
ajird-797	46	2	new	new	ADJ
ajird-797	46	3	digital	digital	ADJ
ajird-797	46	4	technologies	technology	NOUN
ajird-797	46	5	in	in	ADP
ajird-797	46	6	value	value	NOUN
ajird-797	46	7	added	add	VERB
ajird-797	46	8	administration	administration	NOUN
ajird-797	46	9	can	can	AUX
ajird-797	46	10	simplify	simplify	VERB
ajird-797	46	11	and	and	CCONJ
ajird-797	46	12	reduce	reduce	VERB
ajird-797	46	13	costs	cost	NOUN
ajird-797	46	14	.	.	PUNCT
ajird-797	47	1	according	accord	VERB
ajird-797	47	2	to	to	ADP
ajird-797	47	3	the	the	DET
ajird-797	47	4	opinion	opinion	NOUN
ajird-797	47	5	of	of	ADP
ajird-797	47	6	ye.v	ye.v	PROPN
ajird-797	47	7	.	.	PUNCT
ajird-797	48	1	smirnova	smirnova	PROPN
ajird-797	48	2	(	(	PUNCT
ajird-797	48	3	2018	2018	NUM
ajird-797	48	4	)	)	PUNCT
ajird-797	48	5	,	,	PUNCT
ajird-797	48	6	it	it	PRON
ajird-797	48	7	is	be	AUX
ajird-797	48	8	necessary	necessary	ADJ
ajird-797	48	9	to	to	PART
ajird-797	48	10	reform	reform	VERB
ajird-797	48	11	the	the	DET
ajird-797	48	12	technique	technique	NOUN
ajird-797	48	13	of	of	ADP
ajird-797	48	14	calculation	calculation	NOUN
ajird-797	48	15	and	and	CCONJ
ajird-797	48	16	administration	administration	NOUN
ajird-797	48	17	of	of	ADP
ajird-797	48	18	value	value	NOUN
ajird-797	48	19	added	add	VERB
ajird-797	48	20	tax	tax	NOUN
ajird-797	48	21	for	for	ADP
ajird-797	48	22	the	the	DET
ajird-797	48	23	convenience	convenience	NOUN
ajird-797	48	24	of	of	ADP
ajird-797	48	25	not	not	PART
ajird-797	48	26	only	only	ADV
ajird-797	48	27	the	the	DET
ajird-797	48	28	government	government	NOUN
ajird-797	48	29	,	,	PUNCT
ajird-797	48	30	but	but	CCONJ
ajird-797	48	31	also	also	ADV
ajird-797	48	32	the	the	DET
ajird-797	48	33	taxpayer	taxpayer	NOUN
ajird-797	48	34	,	,	PUNCT
ajird-797	48	35	which	which	PRON
ajird-797	48	36	requires	require	VERB
ajird-797	48	37	a	a	DET
ajird-797	48	38	careful	careful	ADJ
ajird-797	48	39	study	study	NOUN
ajird-797	48	40	of	of	ADP
ajird-797	48	41	all	all	DET
ajird-797	48	42	the	the	DET
ajird-797	48	43	positive	positive	ADJ
ajird-797	48	44	and	and	CCONJ
ajird-797	48	45	negative	negative	ADJ
ajird-797	48	46	consequences	consequence	NOUN
ajird-797	48	47	of	of	ADP
ajird-797	48	48	the	the	DET
ajird-797	48	49	proposed	propose	VERB
ajird-797	48	50	amendments	amendment	NOUN
ajird-797	48	51	to	to	ADP
ajird-797	48	52	the	the	DET
ajird-797	48	53	tax	tax	NOUN
ajird-797	48	54	legislation	legislation	NOUN
ajird-797	48	55	[	[	X
ajird-797	48	56	12	12	NUM
ajird-797	48	57	]	]	PUNCT
ajird-797	48	58	.	.	PUNCT
ajird-797	49	1	continuous	continuous	ADJ
ajird-797	49	2	activities	activity	NOUN
ajird-797	49	3	are	be	AUX
ajird-797	49	4	being	be	AUX
ajird-797	49	5	implemented	implement	VERB
ajird-797	49	6	to	to	PART
ajird-797	49	7	simplify	simplify	VERB
ajird-797	49	8	the	the	DET
ajird-797	49	9	administration	administration	NOUN
ajird-797	49	10	of	of	ADP
ajird-797	49	11	value	value	NOUN
ajird-797	49	12	added	add	VERB
ajird-797	49	13	tax	tax	NOUN
ajird-797	49	14	in	in	ADP
ajird-797	49	15	the	the	DET
ajird-797	49	16	republic	republic	NOUN
ajird-797	49	17	of	of	ADP
ajird-797	49	18	uzbekistan	uzbekistan	PROPN
ajird-797	49	19	.	.	PUNCT
ajird-797	50	1	a	a	DET
ajird-797	50	2	clear	clear	ADJ
ajird-797	50	3	example	example	NOUN
ajird-797	50	4	of	of	ADP
ajird-797	50	5	this	this	PRON
ajird-797	50	6	is	be	AUX
ajird-797	50	7	the	the	DET
ajird-797	50	8	resolution	resolution	NOUN
ajird-797	50	9	of	of	ADP
ajird-797	50	10	the	the	DET
ajird-797	50	11	president	president	NOUN
ajird-797	50	12	of	of	ADP
ajird-797	50	13	the	the	DET
ajird-797	50	14	republic	republic	NOUN
ajird-797	50	15	of	of	ADP
ajird-797	50	16	uzbekistan	uzbekistan	PROPN
ajird-797	50	17	dated	date	VERB
ajird-797	50	18	september	september	PROPN
ajird-797	50	19	4	4	NUM
ajird-797	50	20	,	,	PUNCT
ajird-797	50	21	2023	2023	NUM
ajird-797	50	22	№	№	NUM
ajird-797	50	23	pr-292	pr-292	PRON
ajird-797	50	24	“	"	PUNCT
ajird-797	50	25	on	on	ADP
ajird-797	50	26	measures	measure	NOUN
ajird-797	50	27	to	to	PART
ajird-797	50	28	implement	implement	VERB
ajird-797	50	29	the	the	DET
ajird-797	50	30	objectives	objective	NOUN
ajird-797	50	31	set	set	VERB
ajird-797	50	32	in	in	ADP
ajird-797	50	33	the	the	DET
ajird-797	50	34	open	open	ADJ
ajird-797	50	35	dialogue	dialogue	NOUN
ajird-797	50	36	of	of	ADP
ajird-797	50	37	the	the	DET
ajird-797	50	38	president	president	NOUN
ajird-797	50	39	of	of	ADP
ajird-797	50	40	the	the	DET
ajird-797	50	41	republic	republic	NOUN
ajird-797	50	42	of	of	ADP
ajird-797	50	43	uzbekistan	uzbekistan	PROPN
ajird-797	50	44	with	with	ADP
ajird-797	50	45	entrepreneurs	entrepreneur	NOUN
ajird-797	50	46	in	in	ADP
ajird-797	50	47	2023”1	2023”1	NUM
ajird-797	50	48	.	.	PUNCT
ajird-797	51	1	section	section	NOUN
ajird-797	51	2	v	v	NUM
ajird-797	51	3	of	of	ADP
ajird-797	51	4	the	the	DET
ajird-797	51	5	“	"	PUNCT
ajird-797	51	6	roadmap	roadmap	NOUN
ajird-797	51	7	”	"	PUNCT
ajird-797	51	8	of	of	ADP
ajird-797	51	9	this	this	DET
ajird-797	51	10	resolution	resolution	NOUN
ajird-797	51	11	sets	set	VERB
ajird-797	51	12	out	out	ADP
ajird-797	51	13	the	the	DET
ajird-797	51	14	simplification	simplification	NOUN
ajird-797	51	15	of	of	ADP
ajird-797	51	16	the	the	DET
ajird-797	51	17	administration	administration	NOUN
ajird-797	51	18	of	of	ADP
ajird-797	51	19	value	value	NOUN
ajird-797	51	20	added	add	VERB
ajird-797	51	21	tax	tax	NOUN
ajird-797	51	22	,	,	PUNCT
ajird-797	51	23	which	which	PRON
ajird-797	51	24	states	state	VERB
ajird-797	51	25	:	:	PUNCT
ajird-797	51	26	the	the	DET
ajird-797	51	27	practice	practice	NOUN
ajird-797	51	28	of	of	ADP
ajird-797	51	29	using	use	VERB
ajird-797	51	30	the	the	DET
ajird-797	51	31	coefficient	coefficient	NOUN
ajird-797	51	32	of	of	ADP
ajird-797	51	33	tax	tax	NOUN
ajird-797	51	34	break	break	NOUN
ajird-797	51	35	(	(	PUNCT
ajird-797	51	36	tax	tax	NOUN
ajird-797	51	37	gap	gap	NOUN
ajird-797	51	38	)	)	PUNCT
ajird-797	51	39	when	when	SCONJ
ajird-797	51	40	compensating	compensate	VERB
ajird-797	51	41	(	(	PUNCT
ajird-797	51	42	refunding	refunding	NOUN
ajird-797	51	43	)	)	PUNCT
ajird-797	51	44	the	the	DET
ajird-797	51	45	negative	negative	ADJ
ajird-797	51	46	amount	amount	NOUN
ajird-797	51	47	of	of	ADP
ajird-797	51	48	value	value	NOUN
ajird-797	51	49	added	add	VERB
ajird-797	51	50	tax	tax	NOUN
ajird-797	51	51	is	be	AUX
ajird-797	51	52	prohibited	prohibit	VERB
ajird-797	51	53	;	;	PUNCT
ajird-797	51	54	the	the	DET
ajird-797	51	55	procedure	procedure	NOUN
ajird-797	51	56	for	for	ADP
ajird-797	51	57	suspending	suspend	VERB
ajird-797	51	58	the	the	DET
ajird-797	51	59	validity	validity	NOUN
ajird-797	51	60	of	of	ADP
ajird-797	51	61	the	the	DET
ajird-797	51	62	certificate	certificate	NOUN
ajird-797	51	63	of	of	ADP
ajird-797	51	64	special	special	ADJ
ajird-797	51	65	registration	registration	NOUN
ajird-797	51	66	for	for	ADP
ajird-797	51	67	value	value	NOUN
ajird-797	51	68	added	add	VERB
ajird-797	51	69	tax	tax	NOUN
ajird-797	51	70	is	be	AUX
ajird-797	51	71	canceled	cancel	VERB
ajird-797	51	72	(	(	PUNCT
ajird-797	51	73	with	with	SCONJ
ajird-797	51	74	the	the	DET
ajird-797	51	75	exception	exception	NOUN
ajird-797	51	76	of	of	ADP
ajird-797	51	77	cases	case	NOUN
ajird-797	51	78	in	in	ADP
ajird-797	51	79	which	which	PRON
ajird-797	51	80	the	the	DET
ajird-797	51	81	transactions	transaction	NOUN
ajird-797	51	82	(	(	PUNCT
ajird-797	51	83	operations	operation	NOUN
ajird-797	51	84	)	)	PUNCT
ajird-797	51	85	carried	carry	VERB
ajird-797	51	86	out	out	ADP
ajird-797	51	87	do	do	AUX
ajird-797	51	88	not	not	PART
ajird-797	51	89	correspond	correspond	VERB
ajird-797	51	90	to	to	ADP
ajird-797	51	91	the	the	DET
ajird-797	51	92	nomenclature	nomenclature	NOUN
ajird-797	51	93	of	of	ADP
ajird-797	51	94	the	the	DET
ajird-797	51	95	goods	good	NOUN
ajird-797	51	96	(	(	PUNCT
ajird-797	51	97	services	service	NOUN
ajird-797	51	98	)	)	PUNCT
ajird-797	51	99	being	be	AUX
ajird-797	51	100	purchased	purchase	VERB
ajird-797	51	101	and	and	CCONJ
ajird-797	51	102	sold	sell	VERB
ajird-797	51	103	)	)	PUNCT
ajird-797	51	104	.	.	PUNCT
ajird-797	52	1	the	the	DET
ajird-797	52	2	value	value	NOUN
ajird-797	52	3	-	-	PUNCT
ajird-797	52	4	added	add	VERB
ajird-797	52	5	tax	tax	NOUN
ajird-797	52	6	rate	rate	NOUN
ajird-797	52	7	in	in	ADP
ajird-797	52	8	our	our	PRON
ajird-797	52	9	country	country	NOUN
ajird-797	52	10	is	be	AUX
ajird-797	52	11	decreasing	decrease	VERB
ajird-797	52	12	year	year	NOUN
ajird-797	52	13	by	by	ADP
ajird-797	52	14	year	year	NOUN
ajird-797	52	15	,	,	PUNCT
ajird-797	52	16	which	which	PRON
ajird-797	52	17	justifies	justify	VERB
ajird-797	52	18	the	the	DET
ajird-797	52	19	support	support	NOUN
ajird-797	52	20	for	for	ADP
ajird-797	52	21	entrepreneurs	entrepreneur	NOUN
ajird-797	52	22	(	(	PUNCT
ajird-797	52	23	table	table	NOUN
ajird-797	52	24	1	1	NUM
ajird-797	52	25	)	)	PUNCT
ajird-797	52	26	.	.	PUNCT
ajird-797	53	1	table	table	NOUN
ajird-797	53	2	1	1	NUM
ajird-797	53	3	dynamics	dynamic	NOUN
ajird-797	53	4	of	of	ADP
ajird-797	53	5	change	change	NOUN
ajird-797	53	6	of	of	ADP
ajird-797	53	7	value	value	NOUN
ajird-797	53	8	added	add	VERB
ajird-797	53	9	tax	tax	NOUN
ajird-797	53	10	in	in	ADP
ajird-797	53	11	the	the	DET
ajird-797	53	12	republic	republic	NOUN
ajird-797	53	13	of	of	ADP
ajird-797	53	14	uzbekistan	uzbekistan	PROPN
ajird-797	53	15	in	in	ADP
ajird-797	53	16	2018	2018	NUM
ajird-797	53	17	-	-	SYM
ajird-797	53	18	20232	20232	NUM
ajird-797	53	19	№	№	NOUN
ajird-797	53	20	indicators	indicator	NOUN
ajird-797	53	21	years	year	NOUN
ajird-797	53	22	2018	2018	NUM
ajird-797	53	23	2019	2019	NUM
ajird-797	53	24	2020	2020	NUM
ajird-797	53	25	2021	2021	NUM
ajird-797	53	26	2022	2022	NUM
ajird-797	53	27	2023	2023	NUM
ajird-797	53	28	1	1	NUM
ajird-797	53	29	value	value	NOUN
ajird-797	53	30	added	add	VERB
ajird-797	53	31	tax	tax	NOUN
ajird-797	53	32	rate	rate	NOUN
ajird-797	53	33	,	,	PUNCT
ajird-797	53	34	in	in	ADP
ajird-797	53	35	percent	percent	NOUN
ajird-797	53	36	20	20	NUM
ajird-797	53	37	20/153	20/153	NUM
ajird-797	53	38	15	15	NUM
ajird-797	53	39	15	15	NUM
ajird-797	53	40	15	15	NUM
ajird-797	53	41	12	12	NUM
ajird-797	53	42	in	in	ADP
ajird-797	53	43	compliance	compliance	NOUN
ajird-797	53	44	with	with	ADP
ajird-797	53	45	the	the	DET
ajird-797	53	46	decree	decree	NOUN
ajird-797	53	47	of	of	ADP
ajird-797	53	48	the	the	DET
ajird-797	53	49	president	president	NOUN
ajird-797	53	50	of	of	ADP
ajird-797	53	51	the	the	DET
ajird-797	53	52	republic	republic	NOUN
ajird-797	53	53	of	of	ADP
ajird-797	53	54	uzbekistan	uzbekistan	PROPN
ajird-797	53	55	dated	date	VERB
ajird-797	53	56	september	september	PROPN
ajird-797	53	57	26	26	NUM
ajird-797	53	58	,	,	PUNCT
ajird-797	53	59	2019	2019	NUM
ajird-797	53	60	“	"	PUNCT
ajird-797	53	61	on	on	ADP
ajird-797	53	62	measures	measure	NOUN
ajird-797	53	63	to	to	PART
ajird-797	53	64	further	far	ADV
ajird-797	53	65	improve	improve	VERB
ajird-797	53	66	the	the	DET
ajird-797	53	67	tax	tax	NOUN
ajird-797	53	68	policy	policy	NOUN
ajird-797	53	69	of	of	ADP
ajird-797	53	70	the	the	DET
ajird-797	53	71	republic	republic	NOUN
ajird-797	53	72	of	of	ADP
ajird-797	53	73	uzbekistan	uzbekistan	PROPN
ajird-797	53	74	”	"	PUNCT
ajird-797	53	75	,	,	PUNCT
ajird-797	53	76	the	the	DET
ajird-797	53	77	rate	rate	NOUN
ajird-797	53	78	of	of	ADP
ajird-797	53	79	value	value	NOUN
ajird-797	53	80	added	add	VERB
ajird-797	53	81	tax	tax	NOUN
ajird-797	53	82	was	be	AUX
ajird-797	53	83	reduced	reduce	VERB
ajird-797	53	84	from	from	ADP
ajird-797	53	85	20	20	NUM
ajird-797	53	86	percent	percent	NOUN
ajird-797	53	87	up	up	ADP
ajird-797	53	88	to	to	PART
ajird-797	53	89	15	15	NUM
ajird-797	53	90	percent	percent	NOUN
ajird-797	53	91	from	from	ADP
ajird-797	53	92	1resolution	1resolution	NUM
ajird-797	53	93	of	of	ADP
ajird-797	53	94	the	the	DET
ajird-797	53	95	president	president	NOUN
ajird-797	53	96	of	of	ADP
ajird-797	53	97	the	the	DET
ajird-797	53	98	republic	republic	NOUN
ajird-797	53	99	of	of	ADP
ajird-797	53	100	uzbekistan	uzbekistan	PROPN
ajird-797	53	101	dated	date	VERB
ajird-797	53	102	september	september	PROPN
ajird-797	53	103	4	4	NUM
ajird-797	53	104	,	,	PUNCT
ajird-797	53	105	2023	2023	NUM
ajird-797	53	106	№	№	NUM
ajird-797	53	107	pr-292	pr-292	PRON
ajird-797	53	108	“	"	PUNCT
ajird-797	53	109	on	on	ADP
ajird-797	53	110	measures	measure	NOUN
ajird-797	53	111	to	to	PART
ajird-797	53	112	implement	implement	VERB
ajird-797	53	113	the	the	DET
ajird-797	53	114	objectives	objective	NOUN
ajird-797	53	115	set	set	VERB
ajird-797	53	116	in	in	ADP
ajird-797	53	117	the	the	DET
ajird-797	53	118	open	open	ADJ
ajird-797	53	119	dialogue	dialogue	NOUN
ajird-797	53	120	of	of	ADP
ajird-797	53	121	the	the	DET
ajird-797	53	122	president	president	NOUN
ajird-797	53	123	of	of	ADP
ajird-797	53	124	the	the	DET
ajird-797	53	125	republic	republic	NOUN
ajird-797	53	126	of	of	ADP
ajird-797	53	127	uzbekistan	uzbekistan	PROPN
ajird-797	53	128	with	with	ADP
ajird-797	53	129	entrepreneurs	entrepreneur	NOUN
ajird-797	53	130	in	in	ADP
ajird-797	53	131	2023	2023	NUM
ajird-797	53	132	”	"	PUNCT
ajird-797	53	133	.	.	PUNCT
ajird-797	54	1	2	2	NUM
ajird-797	54	2	the	the	DET
ajird-797	54	3	table	table	NOUN
ajird-797	54	4	has	have	AUX
ajird-797	54	5	been	be	AUX
ajird-797	54	6	developed	develop	VERB
ajird-797	54	7	by	by	ADP
ajird-797	54	8	the	the	DET
ajird-797	54	9	author	author	NOUN
ajird-797	54	10	.	.	PUNCT
ajird-797	55	1	american	american	PROPN
ajird-797	55	2	journal	journal	PROPN
ajird-797	55	3	of	of	ADP
ajird-797	55	4	interdisciplinary	interdisciplinary	ADJ
ajird-797	55	5	research	research	NOUN
ajird-797	55	6	and	and	CCONJ
ajird-797	55	7	development	development	NOUN
ajird-797	55	8	issn	issn	PROPN
ajird-797	55	9	online	online	NOUN
ajird-797	55	10	:	:	PUNCT
ajird-797	55	11	2771	2771	NUM
ajird-797	55	12	-	-	SYM
ajird-797	55	13	8948	8948	NUM
ajird-797	55	14	website	website	NOUN
ajird-797	55	15	:	:	PUNCT
ajird-797	55	16	www.ajird.journalspark.org	www.ajird.journalspark.org	ADJ
ajird-797	55	17	volume	volume	NOUN
ajird-797	55	18	21	21	NUM
ajird-797	55	19	,	,	PUNCT
ajird-797	55	20	october	october	PROPN
ajird-797	55	21	,	,	PUNCT
ajird-797	55	22	2023	2023	NUM
ajird-797	55	23	110	110	NUM
ajird-797	56	1	|	|	ADV
ajird-797	56	2	p	p	ADP
ajird-797	56	3	a	a	DET
ajird-797	56	4	g	g	PROPN
ajird-797	56	5	e	e	PROPN
ajird-797	56	6	october	october	PROPN
ajird-797	56	7	1	1	NUM
ajird-797	56	8	,	,	PUNCT
ajird-797	56	9	2019	2019	NUM
ajird-797	56	10	.	.	PUNCT
ajird-797	57	1	according	accord	VERB
ajird-797	57	2	to	to	ADP
ajird-797	57	3	the	the	DET
ajird-797	57	4	law	law	NOUN
ajird-797	57	5	of	of	ADP
ajird-797	57	6	the	the	DET
ajird-797	57	7	republic	republic	NOUN
ajird-797	57	8	of	of	ADP
ajird-797	57	9	uzbekistan	uzbekistan	PROPN
ajird-797	57	10	dated	date	VERB
ajird-797	57	11	december	december	PROPN
ajird-797	57	12	30	30	NUM
ajird-797	57	13	,	,	PUNCT
ajird-797	57	14	2022	2022	NUM
ajird-797	57	15	№	№	NUM
ajird-797	57	16	pd-812	pd-812	NOUN
ajird-797	57	17	,	,	PUNCT
ajird-797	57	18	from	from	ADP
ajird-797	57	19	january	january	PROPN
ajird-797	57	20	1	1	NUM
ajird-797	57	21	,	,	PUNCT
ajird-797	57	22	2023	2023	NUM
ajird-797	57	23	,	,	PUNCT
ajird-797	57	24	the	the	DET
ajird-797	57	25	vat	vat	NOUN
ajird-797	57	26	rate	rate	NOUN
ajird-797	57	27	is	be	AUX
ajird-797	57	28	set	set	VERB
ajird-797	57	29	at	at	ADP
ajird-797	57	30	12	12	NUM
ajird-797	57	31	percent	percent	NOUN
ajird-797	57	32	.	.	PUNCT
ajird-797	58	1	as	as	ADP
ajird-797	58	2	a	a	DET
ajird-797	58	3	result	result	NOUN
ajird-797	58	4	of	of	ADP
ajird-797	58	5	the	the	DET
ajird-797	58	6	economic	economic	ADJ
ajird-797	58	7	reforms	reform	NOUN
ajird-797	58	8	implemented	implement	VERB
ajird-797	58	9	in	in	ADP
ajird-797	58	10	our	our	PRON
ajird-797	58	11	country	country	NOUN
ajird-797	58	12	,	,	PUNCT
ajird-797	58	13	the	the	DET
ajird-797	58	14	share	share	NOUN
ajird-797	58	15	of	of	ADP
ajird-797	58	16	value	value	NOUN
ajird-797	58	17	-	-	PUNCT
ajird-797	58	18	added	add	VERB
ajird-797	58	19	tax	tax	NOUN
ajird-797	58	20	is	be	AUX
ajird-797	58	21	still	still	ADV
ajird-797	58	22	significant	significant	ADJ
ajird-797	58	23	,	,	PUNCT
ajird-797	58	24	despite	despite	SCONJ
ajird-797	58	25	the	the	DET
ajird-797	58	26	fact	fact	NOUN
ajird-797	58	27	that	that	SCONJ
ajird-797	58	28	it	it	PRON
ajird-797	58	29	is	be	AUX
ajird-797	58	30	decreasing	decrease	VERB
ajird-797	58	31	from	from	ADP
ajird-797	58	32	year	year	NOUN
ajird-797	58	33	to	to	ADP
ajird-797	58	34	year	year	NOUN
ajird-797	58	35	(	(	PUNCT
ajird-797	58	36	table	table	NOUN
ajird-797	58	37	2	2	NUM
ajird-797	58	38	)	)	PUNCT
ajird-797	58	39	.	.	PUNCT
ajird-797	59	1	table	table	NOUN
ajird-797	59	2	2	2	NUM
ajird-797	59	3	dynamics	dynamic	NOUN
ajird-797	59	4	of	of	ADP
ajird-797	59	5	growth	growth	NOUN
ajird-797	59	6	of	of	ADP
ajird-797	59	7	value	value	NOUN
ajird-797	59	8	added	add	VERB
ajird-797	59	9	tax	tax	NOUN
ajird-797	59	10	in	in	ADP
ajird-797	59	11	the	the	DET
ajird-797	59	12	revenue	revenue	NOUN
ajird-797	59	13	source	source	NOUN
ajird-797	59	14	of	of	ADP
ajird-797	59	15	the	the	DET
ajird-797	59	16	state	state	NOUN
ajird-797	59	17	budget	budget	NOUN
ajird-797	59	18	of	of	ADP
ajird-797	59	19	the	the	DET
ajird-797	59	20	republic	republic	NOUN
ajird-797	59	21	of	of	ADP
ajird-797	59	22	uzbekistan	uzbekistan	PROPN
ajird-797	59	23	in	in	ADP
ajird-797	59	24	2020	2020	NUM
ajird-797	59	25	-	-	SYM
ajird-797	59	26	2022	2022	NUM
ajird-797	59	27	,	,	PUNCT
ajird-797	59	28	bln	bln	NUM
ajird-797	59	29	.	.	PUNCT
ajird-797	59	30	uzs	uzs	PROPN
ajird-797	59	31	indicators	indicator	NOUN
ajird-797	59	32	2020	2020	NUM
ajird-797	59	33	in	in	ADP
ajird-797	59	34	relation	relation	NOUN
ajird-797	59	35	to	to	PART
ajird-797	59	36	total	total	VERB
ajird-797	59	37	,	,	PUNCT
ajird-797	59	38	in	in	ADP
ajird-797	59	39	%	%	NOUN
ajird-797	59	40	2021	2021	NUM
ajird-797	59	41	in	in	ADP
ajird-797	59	42	relation	relation	NOUN
ajird-797	59	43	to	to	PART
ajird-797	59	44	total	total	VERB
ajird-797	59	45	,	,	PUNCT
ajird-797	59	46	in	in	ADP
ajird-797	59	47	%	%	NOUN
ajird-797	59	48	2022	2022	NUM
ajird-797	59	49	in	in	ADP
ajird-797	59	50	relation	relation	NOUN
ajird-797	59	51	to	to	PART
ajird-797	59	52	total	total	VERB
ajird-797	59	53	,	,	PUNCT
ajird-797	59	54	in	in	ADP
ajird-797	59	55	%	%	NOUN
ajird-797	59	56	state	state	NOUN
ajird-797	59	57	budget	budget	NOUN
ajird-797	59	58	revenues	revenue	NOUN
ajird-797	59	59	132938	132938	NUM
ajird-797	59	60	100	100	NUM
ajird-797	59	61	164681	164681	NUM
ajird-797	59	62	100	100	NUM
ajird-797	59	63	202	202	NUM
ajird-797	59	64	043	043	NUM
ajird-797	59	65	100	100	NUM
ajird-797	59	66	indirect	indirect	ADJ
ajird-797	59	67	taxes	taxis	NOUN
ajird-797	59	68	,	,	PUNCT
ajird-797	59	69	total	total	VERB
ajird-797	59	70	46	46	NUM
ajird-797	59	71	428	428	NUM
ajird-797	59	72	34,9	34,9	NUM
ajird-797	59	73	56	56	NUM
ajird-797	59	74	292	292	NUM
ajird-797	59	75	34,2	34,2	NUM
ajird-797	59	76	71	71	NUM
ajird-797	59	77	390	390	NUM
ajird-797	59	78	35,3	35,3	PROPN
ajird-797	59	79	value	value	NOUN
ajird-797	59	80	added	add	VERB
ajird-797	59	81	tax	tax	NOUN
ajird-797	59	82	(	(	PUNCT
ajird-797	59	83	vat	vat	NOUN
ajird-797	59	84	)	)	PUNCT
ajird-797	59	85	31	31	NUM
ajird-797	59	86	177	177	NUM
ajird-797	59	87	23,5	23,5	NOUN
ajird-797	59	88	38	38	NUM
ajird-797	59	89	439	439	NUM
ajird-797	59	90	23,3	23,3	NOUN
ajird-797	59	91	52	52	NUM
ajird-797	59	92	189	189	NUM
ajird-797	59	93	25,8	25,8	NUM
ajird-797	59	94	excise	excise	NOUN
ajird-797	59	95	tax	tax	NOUN
ajird-797	59	96	11	11	NUM
ajird-797	59	97	697	697	NUM
ajird-797	59	98	8,8	8,8	NUM
ajird-797	59	99	13	13	NUM
ajird-797	59	100	088	088	NUM
ajird-797	59	101	7,9	7,9	NUM
ajird-797	59	102	13	13	NUM
ajird-797	59	103	455	455	NUM
ajird-797	59	104	6,7	6,7	NUM
ajird-797	59	105	customs	custom	NOUN
ajird-797	59	106	duty	duty	NOUN
ajird-797	59	107	3	3	NUM
ajird-797	59	108	554	554	NUM
ajird-797	59	109	2,7	2,7	NUM
ajird-797	59	110	4	4	NUM
ajird-797	59	111	765	765	NUM
ajird-797	59	112	2,9	2,9	NUM
ajird-797	59	113	5	5	NUM
ajird-797	59	114	746	746	NUM
ajird-797	59	115	2,8	2,8	NUM
ajird-797	59	116	in	in	ADP
ajird-797	59	117	reliance	reliance	NOUN
ajird-797	59	118	upon	upon	SCONJ
ajird-797	59	119	the	the	DET
ajird-797	59	120	data	datum	NOUN
ajird-797	59	121	provided	provide	VERB
ajird-797	59	122	in	in	ADP
ajird-797	59	123	table	table	NOUN
ajird-797	59	124	2	2	NUM
ajird-797	59	125	,	,	PUNCT
ajird-797	59	126	as	as	ADP
ajird-797	59	127	of	of	ADP
ajird-797	59	128	2022	2022	NUM
ajird-797	59	129	,	,	PUNCT
ajird-797	59	130	the	the	DET
ajird-797	59	131	value	value	NOUN
ajird-797	59	132	added	add	VERB
ajird-797	59	133	tax	tax	NOUN
ajird-797	59	134	(	(	PUNCT
ajird-797	59	135	vat	vat	NOUN
ajird-797	59	136	)	)	PUNCT
ajird-797	59	137	revenues	revenue	NOUN
ajird-797	59	138	in	in	ADP
ajird-797	59	139	2022	2022	NUM
ajird-797	59	140	will	will	AUX
ajird-797	59	141	account	account	VERB
ajird-797	59	142	for	for	ADP
ajird-797	59	143	52.2	52.2	NUM
ajird-797	59	144	trillion	trillion	NUM
ajird-797	59	145	uzs	uzs	NOUN
ajird-797	59	146	,	,	PUNCT
ajird-797	59	147	which	which	PRON
ajird-797	59	148	demonstrates	demonstrate	VERB
ajird-797	59	149	an	an	DET
ajird-797	59	150	increase	increase	NOUN
ajird-797	59	151	by	by	ADP
ajird-797	59	152	13.8	13.8	NUM
ajird-797	59	153	trillion	trillion	NUM
ajird-797	59	154	uzs	uzs	NOUN
ajird-797	59	155	or	or	CCONJ
ajird-797	59	156	35.8	35.8	NUM
ajird-797	59	157	%	%	NOUN
ajird-797	59	158	compared	compare	VERB
ajird-797	59	159	to	to	ADP
ajird-797	59	160	2021	2021	NUM
ajird-797	59	161	.	.	PUNCT
ajird-797	60	1	in	in	ADP
ajird-797	60	2	2022	2022	NUM
ajird-797	60	3	,	,	PUNCT
ajird-797	60	4	by	by	ADP
ajird-797	60	5	the	the	DET
ajird-797	60	6	vat	vat	NOUN
ajird-797	60	7	,	,	PUNCT
ajird-797	60	8	tax	tax	NOUN
ajird-797	60	9	authorities	authority	NOUN
ajird-797	60	10	collected	collect	VERB
ajird-797	60	11	to	to	ADP
ajird-797	60	12	the	the	DET
ajird-797	60	13	state	state	NOUN
ajird-797	60	14	budget	budget	NOUN
ajird-797	60	15	the	the	DET
ajird-797	60	16	amount	amount	NOUN
ajird-797	60	17	of	of	ADP
ajird-797	60	18	32.8	32.8	NUM
ajird-797	60	19	trillion	trillion	NUM
ajird-797	60	20	uzs	uzs	NOUN
ajird-797	60	21	(	(	PUNCT
ajird-797	60	22	28.3	28.3	NUM
ajird-797	60	23	%	%	NOUN
ajird-797	60	24	more	more	ADJ
ajird-797	60	25	than	than	ADP
ajird-797	60	26	in	in	ADP
ajird-797	60	27	2021	2021	NUM
ajird-797	60	28	)	)	PUNCT
ajird-797	60	29	and	and	CCONJ
ajird-797	60	30	the	the	DET
ajird-797	60	31	customs	custom	NOUN
ajird-797	60	32	authorities	authority	NOUN
ajird-797	60	33	collected	collect	VERB
ajird-797	60	34	to	to	ADP
ajird-797	60	35	the	the	DET
ajird-797	60	36	state	state	NOUN
ajird-797	60	37	budget	budget	NOUN
ajird-797	60	38	the	the	DET
ajird-797	60	39	amount	amount	NOUN
ajird-797	60	40	of	of	ADP
ajird-797	60	41	38.7	38.7	NUM
ajird-797	60	42	trillion	trillion	NUM
ajird-797	60	43	uzs	uzs	NOUN
ajird-797	60	44	(	(	PUNCT
ajird-797	60	45	41.8	41.8	NUM
ajird-797	60	46	%	%	NOUN
ajird-797	60	47	more	more	ADJ
ajird-797	60	48	than	than	ADP
ajird-797	60	49	2021	2021	NUM
ajird-797	60	50	)	)	PUNCT
ajird-797	60	51	.	.	PUNCT
ajird-797	61	1	problems	problem	NOUN
ajird-797	61	2	in	in	ADP
ajird-797	61	3	the	the	DET
ajird-797	61	4	mechanism	mechanism	NOUN
ajird-797	61	5	of	of	ADP
ajird-797	61	6	calculation	calculation	NOUN
ajird-797	61	7	and	and	CCONJ
ajird-797	61	8	collection	collection	NOUN
ajird-797	61	9	of	of	ADP
ajird-797	61	10	value	value	NOUN
ajird-797	61	11	added	add	VERB
ajird-797	61	12	tax	tax	NOUN
ajird-797	61	13	:	:	PUNCT
ajird-797	61	14	complexity	complexity	NOUN
ajird-797	61	15	of	of	ADP
ajird-797	61	16	the	the	DET
ajird-797	61	17	taxation	taxation	NOUN
ajird-797	61	18	system	system	NOUN
ajird-797	61	19	;	;	PUNCT
ajird-797	61	20	inaccuracies	inaccuracy	NOUN
ajird-797	61	21	in	in	ADP
ajird-797	61	22	determining	determine	VERB
ajird-797	61	23	the	the	DET
ajird-797	61	24	tax	tax	NOUN
ajird-797	61	25	base	base	NOUN
ajird-797	61	26	;	;	PUNCT
ajird-797	61	27	problems	problem	NOUN
ajird-797	61	28	with	with	ADP
ajird-797	61	29	tax	tax	NOUN
ajird-797	61	30	evasion	evasion	NOUN
ajird-797	61	31	;	;	PUNCT
ajird-797	61	32	existence	existence	NOUN
ajird-797	61	33	of	of	ADP
ajird-797	61	34	high	high	ADJ
ajird-797	61	35	pressure	pressure	NOUN
ajird-797	61	36	and	and	CCONJ
ajird-797	61	37	bureaucratic	bureaucratic	ADJ
ajird-797	61	38	obstacles	obstacle	NOUN
ajird-797	61	39	in	in	ADP
ajird-797	61	40	the	the	DET
ajird-797	61	41	administration	administration	NOUN
ajird-797	61	42	related	relate	VERB
ajird-797	61	43	to	to	ADP
ajird-797	61	44	taxation	taxation	NOUN
ajird-797	61	45	;	;	PUNCT
ajird-797	61	46	high	high	ADJ
ajird-797	61	47	level	level	NOUN
ajird-797	61	48	of	of	ADP
ajird-797	61	49	tax	tax	NOUN
ajird-797	61	50	risks	risk	NOUN
ajird-797	61	51	and	and	CCONJ
ajird-797	61	52	disputes	dispute	NOUN
ajird-797	61	53	;	;	PUNCT
ajird-797	61	54	low	low	ADJ
ajird-797	61	55	competitiveness	competitiveness	NOUN
ajird-797	61	56	of	of	ADP
ajird-797	61	57	entrepreneurs	entrepreneur	NOUN
ajird-797	61	58	,	,	PUNCT
ajird-797	61	59	etc	etc	X
ajird-797	61	60	.	.	X
ajird-797	61	61	proposals	proposal	NOUN
ajird-797	61	62	and	and	CCONJ
ajird-797	61	63	solutions	solution	NOUN
ajird-797	61	64	for	for	ADP
ajird-797	61	65	the	the	DET
ajird-797	61	66	problems	problem	NOUN
ajird-797	61	67	specified	specify	VERB
ajird-797	61	68	above	above	ADP
ajird-797	61	69	:	:	PUNCT
ajird-797	61	70	simplification	simplification	NOUN
ajird-797	61	71	of	of	ADP
ajird-797	61	72	the	the	DET
ajird-797	61	73	value	value	NOUN
ajird-797	61	74	added	add	VERB
ajird-797	61	75	tax	tax	NOUN
ajird-797	61	76	system	system	NOUN
ajird-797	61	77	;	;	PUNCT
ajird-797	61	78	unification	unification	NOUN
ajird-797	61	79	of	of	ADP
ajird-797	61	80	value	value	NOUN
ajird-797	61	81	added	add	VERB
ajird-797	61	82	tax	tax	NOUN
ajird-797	61	83	calculation	calculation	NOUN
ajird-797	61	84	and	and	CCONJ
ajird-797	61	85	explanations	explanation	NOUN
ajird-797	61	86	;	;	PUNCT
ajird-797	61	87	strengthening	strengthen	VERB
ajird-797	61	88	control	control	NOUN
ajird-797	61	89	and	and	CCONJ
ajird-797	61	90	digitization	digitization	NOUN
ajird-797	61	91	of	of	ADP
ajird-797	61	92	vat	vat	NOUN
ajird-797	61	93	evasion	evasion	NOUN
ajird-797	61	94	;	;	PUNCT
ajird-797	61	95	adaptation	adaptation	NOUN
ajird-797	61	96	of	of	ADP
ajird-797	61	97	personnel	personnel	NOUN
ajird-797	61	98	skills	skill	NOUN
ajird-797	61	99	to	to	ADP
ajird-797	61	100	the	the	DET
ajird-797	61	101	requirements	requirement	NOUN
ajird-797	61	102	of	of	ADP
ajird-797	61	103	the	the	DET
ajird-797	61	104	time	time	NOUN
ajird-797	61	105	;	;	PUNCT
ajird-797	61	106	-supporting	-supporte	VERB
ajird-797	61	107	small	small	ADJ
ajird-797	61	108	and	and	CCONJ
ajird-797	61	109	medium	medium	ADJ
ajird-797	61	110	-	-	PUNCT
ajird-797	61	111	sized	sized	ADJ
ajird-797	61	112	businesses	business	NOUN
ajird-797	61	113	based	base	VERB
ajird-797	61	114	on	on	ADP
ajird-797	61	115	the	the	DET
ajird-797	61	116	simplification	simplification	NOUN
ajird-797	61	117	of	of	ADP
ajird-797	61	118	the	the	DET
ajird-797	61	119	valueadded	valueadded	ADJ
ajird-797	61	120	tax	tax	NOUN
ajird-797	61	121	calculation	calculation	NOUN
ajird-797	61	122	and	and	CCONJ
ajird-797	61	123	collection	collection	NOUN
ajird-797	61	124	system	system	NOUN
ajird-797	61	125	.	.	PUNCT
ajird-797	62	1	5	5	X
ajird-797	62	2	.	.	X
ajird-797	62	3	conclusion	conclusion	NOUN
ajird-797	62	4	:	:	PUNCT
ajird-797	62	5	despite	despite	SCONJ
ajird-797	62	6	the	the	DET
ajird-797	62	7	economic	economic	ADJ
ajird-797	62	8	reforms	reform	NOUN
ajird-797	62	9	carried	carry	VERB
ajird-797	62	10	out	out	ADP
ajird-797	62	11	in	in	ADP
ajird-797	62	12	the	the	DET
ajird-797	62	13	tax	tax	NOUN
ajird-797	62	14	administration	administration	NOUN
ajird-797	62	15	,	,	PUNCT
ajird-797	62	16	the	the	DET
ajird-797	62	17	system	system	NOUN
ajird-797	62	18	of	of	ADP
ajird-797	62	19	calculation	calculation	NOUN
ajird-797	62	20	and	and	CCONJ
ajird-797	62	21	collection	collection	NOUN
ajird-797	62	22	of	of	ADP
ajird-797	62	23	value	value	NOUN
ajird-797	62	24	added	add	VERB
ajird-797	62	25	tax	tax	NOUN
ajird-797	62	26	remains	remain	VERB
ajird-797	62	27	complicated	complicated	ADJ
ajird-797	62	28	.	.	PUNCT
ajird-797	63	1	american	american	ADJ
ajird-797	63	2	journal	journal	PROPN
ajird-797	63	3	of	of	ADP
ajird-797	63	4	interdisciplinary	interdisciplinary	ADJ
ajird-797	63	5	research	research	NOUN
ajird-797	63	6	and	and	CCONJ
ajird-797	63	7	development	development	NOUN
ajird-797	63	8	issn	issn	PROPN
ajird-797	63	9	online	online	NOUN
ajird-797	63	10	:	:	PUNCT
ajird-797	63	11	2771	2771	NUM
ajird-797	63	12	-	-	SYM
ajird-797	63	13	8948	8948	NUM
ajird-797	63	14	website	website	NOUN
ajird-797	63	15	:	:	PUNCT
ajird-797	63	16	www.ajird.journalspark.org	www.ajird.journalspark.org	ADJ
ajird-797	63	17	volume	volume	NOUN
ajird-797	63	18	21	21	NUM
ajird-797	63	19	,	,	PUNCT
ajird-797	63	20	october	october	PROPN
ajird-797	63	21	,	,	PUNCT
ajird-797	63	22	2023	2023	NUM
ajird-797	63	23	111	111	NUM
ajird-797	63	24	|	|	ADV
ajird-797	63	25	p	p	NOUN
ajird-797	63	26	a	a	DET
ajird-797	63	27	g	g	NOUN
ajird-797	64	1	e	e	NOUN
ajird-797	64	2	it	it	PRON
ajird-797	64	3	is	be	AUX
ajird-797	64	4	required	require	VERB
ajird-797	64	5	to	to	PART
ajird-797	64	6	ensure	ensure	VERB
ajird-797	64	7	implementation	implementation	NOUN
ajird-797	64	8	of	of	ADP
ajird-797	64	9	the	the	DET
ajird-797	64	10	objectives	objective	NOUN
ajird-797	64	11	specified	specify	VERB
ajird-797	64	12	in	in	ADP
ajird-797	64	13	section	section	NOUN
ajird-797	64	14	v	v	NUM
ajird-797	64	15	of	of	ADP
ajird-797	64	16	the	the	DET
ajird-797	64	17	“	"	PUNCT
ajird-797	64	18	road	road	NOUN
ajird-797	64	19	map	map	NOUN
ajird-797	64	20	”	"	PUNCT
ajird-797	64	21	of	of	ADP
ajird-797	64	22	the	the	DET
ajird-797	64	23	resolution	resolution	NOUN
ajird-797	64	24	of	of	ADP
ajird-797	64	25	the	the	DET
ajird-797	64	26	president	president	NOUN
ajird-797	64	27	of	of	ADP
ajird-797	64	28	the	the	DET
ajird-797	64	29	republic	republic	NOUN
ajird-797	64	30	of	of	ADP
ajird-797	64	31	uzbekistan	uzbekistan	PROPN
ajird-797	64	32	dated	date	VERB
ajird-797	64	33	september	september	PROPN
ajird-797	64	34	4	4	NUM
ajird-797	64	35	,	,	PUNCT
ajird-797	64	36	2023	2023	NUM
ajird-797	64	37	№	№	NUM
ajird-797	64	38	pr-292	pr-292	PRON
ajird-797	64	39	“	"	PUNCT
ajird-797	64	40	on	on	ADP
ajird-797	64	41	measures	measure	NOUN
ajird-797	64	42	to	to	PART
ajird-797	64	43	implement	implement	VERB
ajird-797	64	44	the	the	DET
ajird-797	64	45	objectives	objective	NOUN
ajird-797	64	46	set	set	VERB
ajird-797	64	47	in	in	ADP
ajird-797	64	48	the	the	DET
ajird-797	64	49	open	open	ADJ
ajird-797	64	50	dialogue	dialogue	NOUN
ajird-797	64	51	of	of	ADP
ajird-797	64	52	the	the	DET
ajird-797	64	53	president	president	NOUN
ajird-797	64	54	of	of	ADP
ajird-797	64	55	the	the	DET
ajird-797	64	56	republic	republic	NOUN
ajird-797	64	57	of	of	ADP
ajird-797	64	58	uzbekistan	uzbekistan	PROPN
ajird-797	64	59	with	with	ADP
ajird-797	64	60	entrepreneurs	entrepreneur	NOUN
ajird-797	64	61	in	in	ADP
ajird-797	64	62	2023	2023	NUM
ajird-797	64	63	”	"	PUNCT
ajird-797	64	64	on	on	ADP
ajird-797	64	65	simplifying	simplify	VERB
ajird-797	64	66	the	the	DET
ajird-797	64	67	administration	administration	NOUN
ajird-797	64	68	of	of	ADP
ajird-797	64	69	value	value	NOUN
ajird-797	64	70	added	add	VERB
ajird-797	64	71	tax	tax	NOUN
ajird-797	64	72	increase	increase	NOUN
ajird-797	64	73	.	.	PUNCT
ajird-797	65	1	proposals	proposal	NOUN
ajird-797	65	2	for	for	ADP
ajird-797	65	3	solving	solve	VERB
ajird-797	65	4	problems	problem	NOUN
ajird-797	65	5	in	in	ADP
ajird-797	65	6	the	the	DET
ajird-797	65	7	mechanism	mechanism	NOUN
ajird-797	65	8	of	of	ADP
ajird-797	65	9	calculation	calculation	NOUN
ajird-797	65	10	and	and	CCONJ
ajird-797	65	11	collection	collection	NOUN
ajird-797	65	12	of	of	ADP
ajird-797	65	13	value	value	NOUN
ajird-797	65	14	added	add	VERB
ajird-797	65	15	tax	tax	NOUN
ajird-797	65	16	:	:	PUNCT
ajird-797	65	17	simplification	simplification	NOUN
ajird-797	65	18	of	of	ADP
ajird-797	65	19	the	the	DET
ajird-797	65	20	value	value	NOUN
ajird-797	65	21	added	add	VERB
ajird-797	65	22	tax	tax	NOUN
ajird-797	65	23	system	system	NOUN
ajird-797	65	24	;	;	PUNCT
ajird-797	65	25	unification	unification	NOUN
ajird-797	65	26	of	of	ADP
ajird-797	65	27	value	value	NOUN
ajird-797	65	28	added	add	VERB
ajird-797	65	29	tax	tax	NOUN
ajird-797	65	30	calculation	calculation	NOUN
ajird-797	65	31	and	and	CCONJ
ajird-797	65	32	explanations	explanation	NOUN
ajird-797	65	33	;	;	PUNCT
ajird-797	65	34	strengthening	strengthen	VERB
ajird-797	65	35	control	control	NOUN
ajird-797	65	36	and	and	CCONJ
ajird-797	65	37	digitization	digitization	NOUN
ajird-797	65	38	of	of	ADP
ajird-797	65	39	vat	vat	NOUN
ajird-797	65	40	evasion	evasion	NOUN
ajird-797	65	41	;	;	PUNCT
ajird-797	65	42	adaptation	adaptation	NOUN
ajird-797	65	43	of	of	ADP
ajird-797	65	44	personnel	personnel	NOUN
ajird-797	65	45	skills	skill	NOUN
ajird-797	65	46	to	to	ADP
ajird-797	65	47	the	the	DET
ajird-797	65	48	requirements	requirement	NOUN
ajird-797	65	49	of	of	ADP
ajird-797	65	50	the	the	DET
ajird-797	65	51	time	time	NOUN
ajird-797	65	52	;	;	PUNCT
ajird-797	65	53	supporting	support	VERB
ajird-797	65	54	small	small	ADJ
ajird-797	65	55	and	and	CCONJ
ajird-797	65	56	medium	medium	ADJ
ajird-797	65	57	-	-	PUNCT
ajird-797	65	58	sized	sized	ADJ
ajird-797	65	59	businesses	business	NOUN
ajird-797	65	60	based	base	VERB
ajird-797	65	61	on	on	ADP
ajird-797	65	62	the	the	DET
ajird-797	65	63	simplification	simplification	NOUN
ajird-797	65	64	of	of	ADP
ajird-797	65	65	the	the	DET
ajird-797	65	66	value	value	NOUN
ajird-797	65	67	added	add	VERB
ajird-797	65	68	tax	tax	NOUN
ajird-797	65	69	calculation	calculation	NOUN
ajird-797	65	70	and	and	CCONJ
ajird-797	65	71	collection	collection	NOUN
ajird-797	65	72	system	system	NOUN
ajird-797	65	73	.	.	PUNCT
ajird-797	66	1	references	reference	NOUN
ajird-797	66	2	1	1	NUM
ajird-797	66	3	.	.	PUNCT
ajird-797	66	4	mirziyoev	mirziyoev	PROPN
ajird-797	66	5	sh.m	sh.m	PROPN
ajird-797	66	6	.	.	PUNCT
ajird-797	67	1	raising	raise	VERB
ajird-797	67	2	business	business	NOUN
ajird-797	67	3	development	development	NOUN
ajird-797	67	4	to	to	ADP
ajird-797	67	5	a	a	DET
ajird-797	67	6	higher	high	ADJ
ajird-797	67	7	level	level	NOUN
ajird-797	67	8	is	be	AUX
ajird-797	67	9	our	our	PRON
ajird-797	67	10	priority	priority	NOUN
ajird-797	67	11	.	.	PUNCT
ajird-797	68	1	the	the	DET
ajird-797	68	2	speech	speech	NOUN
ajird-797	68	3	at	at	ADP
ajird-797	68	4	the	the	DET
ajird-797	68	5	meeting	meeting	NOUN
ajird-797	68	6	held	hold	VERB
ajird-797	68	7	in	in	ADP
ajird-797	68	8	the	the	DET
ajird-797	68	9	form	form	NOUN
ajird-797	68	10	of	of	ADP
ajird-797	68	11	an	an	DET
ajird-797	68	12	open	open	ADJ
ajird-797	68	13	dialogue	dialogue	NOUN
ajird-797	68	14	with	with	ADP
ajird-797	68	15	entrepreneurs	entrepreneur	NOUN
ajird-797	68	16	of	of	ADP
ajird-797	68	17	our	our	PRON
ajird-797	68	18	country	country	NOUN
ajird-797	68	19	on	on	ADP
ajird-797	68	20	august	august	PROPN
ajird-797	68	21	18	18	NUM
ajird-797	68	22	,	,	PUNCT
ajird-797	68	23	2023	2023	NUM
ajird-797	68	24	.	.	PUNCT
ajird-797	69	1	2	2	X
ajird-797	69	2	.	.	X
ajird-797	69	3	reducing	reduce	VERB
ajird-797	69	4	the	the	DET
ajird-797	69	5	vat	vat	NOUN
ajird-797	69	6	in	in	ADP
ajird-797	69	7	uzbekistan	uzbekistan	PROPN
ajird-797	69	8	will	will	AUX
ajird-797	69	9	help	help	VERB
ajird-797	69	10	raise	raise	VERB
ajird-797	69	11	budget	budget	NOUN
ajird-797	69	12	revenues	revenue	NOUN
ajird-797	69	13	and	and	CCONJ
ajird-797	69	14	promote	promote	VERB
ajird-797	69	15	business	business	NOUN
ajird-797	69	16	activity	activity	NOUN
ajird-797	69	17	in	in	ADP
ajird-797	69	18	the	the	DET
ajird-797	69	19	long	long	ADJ
ajird-797	69	20	term	term	NOUN
ajird-797	69	21	.	.	PUNCT
ajird-797	70	1	file:///c:/users	file:///c:/user	NOUN
ajird-797	70	2	/	/	SYM
ajird-797	70	3	fiscal%20institut	fiscal%20institut	PROPN
ajird-797	70	4	/	/	SYM
ajird-797	70	5	desktop.htm	desktop.htm	X
ajird-797	70	6	.	.	PUNCT
ajird-797	71	1	22.04.2023	22.04.2023	NUM
ajird-797	71	2	.	.	PUNCT
ajird-797	72	1	3	3	NUM
ajird-797	72	2	.	.	NOUN
ajird-797	72	3	taxes	taxis	NOUN
ajird-797	72	4	and	and	CCONJ
ajird-797	72	5	taxation	taxation	NOUN
ajird-797	72	6	:	:	PUNCT
ajird-797	72	7	textbook	textbook	NOUN
ajird-797	72	8	/editor	/editor	NOUN
ajird-797	72	9	:	:	PUNCT
ajird-797	72	10	a.	a.	NOUN
ajird-797	72	11	vakhabov	vakhabov	PROPN
ajird-797	72	12	,	,	PUNCT
ajird-797	72	13	a.	a.	PROPN
ajird-797	72	14	juraev	juraev	PROPN
ajird-797	72	15	.	.	PUNCT
ajird-797	73	1	t.	t.	PROPN
ajird-797	73	2	:	:	PUNCT
ajird-797	73	3	“	"	PUNCT
ajird-797	73	4	shark	shark	NOUN
ajird-797	73	5	”	"	PUNCT
ajird-797	73	6	publishing	publish	VERB
ajird-797	73	7	house	house	NOUN
ajird-797	73	8	–	–	PUNCT
ajird-797	73	9	2009	2009	NUM
ajird-797	73	10	.	.	PUNCT
ajird-797	74	1	4	4	X
ajird-797	74	2	.	.	X
ajird-797	74	3	yuldoshev	yuldoshev	PROPN
ajird-797	74	4	m.	m.	PROPN
ajird-797	74	5	,	,	PUNCT
ajird-797	74	6	tursunov	tursunov	PROPN
ajird-797	74	7	y.	y.	PROPN
ajird-797	74	8	tax	tax	PROPN
ajird-797	74	9	law.—tashkent	law.—tashkent	NOUN
ajird-797	74	10	:	:	PUNCT
ajird-797	74	11	“	"	PUNCT
ajird-797	74	12	financial	financial	ADJ
ajird-797	74	13	publishing	publishing	NOUN
ajird-797	74	14	house	house	NOUN
ajird-797	74	15	”	"	PUNCT
ajird-797	74	16	,	,	PUNCT
ajird-797	74	17	2000	2000	NUM
ajird-797	74	18	.	.	PUNCT
ajird-797	75	1	5	5	X
ajird-797	75	2	.	.	X
ajird-797	75	3	toshmatov	toshmatov	PROPN
ajird-797	75	4	sh	sh	PROPN
ajird-797	75	5	.	.	PROPN
ajird-797	75	6	value	value	PROPN
ajird-797	75	7	added	add	VERB
ajird-797	75	8	tax	tax	NOUN
ajird-797	75	9	.	.	PUNCT
ajird-797	76	1	monograph	monograph	NOUN
ajird-797	76	2	,	,	PUNCT
ajird-797	76	3	tashkent	tashkent	PROPN
ajird-797	76	4	:	:	PUNCT
ajird-797	76	5	“	"	PUNCT
ajird-797	76	6	the	the	DET
ajird-797	76	7	world	world	NOUN
ajird-797	76	8	of	of	ADP
ajird-797	76	9	economics	economic	NOUN
ajird-797	76	10	and	and	CCONJ
ajird-797	76	11	law	law	NOUN
ajird-797	76	12	”	"	PUNCT
ajird-797	76	13	.	.	PUNCT
ajird-797	77	1	2004	2004	NUM
ajird-797	77	2	.	.	PUNCT
ajird-797	78	1	6	6	NUM
ajird-797	78	2	.	.	X
ajird-797	78	3	mukhanov	mukhanov	PROPN
ajird-797	78	4	a.t	a.t	PROPN
ajird-797	78	5	.	.	PUNCT
ajird-797	79	1	the	the	DET
ajird-797	79	2	basic	basic	ADJ
ajird-797	79	3	concept	concept	NOUN
ajird-797	79	4	of	of	ADP
ajird-797	79	5	value	value	NOUN
ajird-797	79	6	added	add	VERB
ajird-797	79	7	tax	tax	NOUN
ajird-797	79	8	,	,	PUNCT
ajird-797	79	9	its	its	PRON
ajird-797	79	10	features	feature	NOUN
ajird-797	79	11	and	and	CCONJ
ajird-797	79	12	characteristics	characteristic	NOUN
ajird-797	79	13	.	.	PUNCT
ajird-797	80	1	international	international	ADJ
ajird-797	80	2	scientific	scientific	ADJ
ajird-797	80	3	journal	journal	NOUN
ajird-797	80	4	.	.	PUNCT
ajird-797	81	1	bulletin	bulletin	NOUN
ajird-797	81	2	of	of	ADP
ajird-797	81	3	science	science	NOUN
ajird-797	81	4	.	.	PUNCT
ajird-797	82	1	№	№	NOUN
ajird-797	82	2	1	1	NUM
ajird-797	82	3	,	,	PUNCT
ajird-797	82	4	2023	2023	NUM
ajird-797	82	5	.	.	PUNCT
ajird-797	83	1	7	7	X
ajird-797	83	2	.	.	X
ajird-797	83	3	zotikov	zotikov	PROPN
ajird-797	83	4	n.z	n.z	PROPN
ajird-797	83	5	.	.	PROPN
ajird-797	83	6	added	add	VERB
ajird-797	83	7	value	value	NOUN
ajird-797	83	8	:	:	PUNCT
ajird-797	83	9	taxation	taxation	NOUN
ajird-797	83	10	practice	practice	NOUN
ajird-797	83	11	//	//	NUM
ajird-797	83	12	bulletin	bulletin	NOUN
ajird-797	83	13	of	of	ADP
ajird-797	83	14	eurasian	eurasian	ADJ
ajird-797	83	15	science	science	NOUN
ajird-797	83	16	,	,	PUNCT
ajird-797	83	17	https://esj.today/pdf/73ecvn319.pdf	https://esj.today/pdf/73ecvn319.pdf	PROPN
ajird-797	83	18	.	.	PUNCT
ajird-797	83	19	8	8	X
ajird-797	83	20	.	.	PUNCT
ajird-797	84	1	https://www.revenue.ie/en/vat/what-is-vat/index.aspx	https://www.revenue.ie/en/vat/what-is-vat/index.aspx	NOUN
ajird-797	84	2	.	.	PROPN
ajird-797	84	3	published	publish	VERB
ajird-797	84	4	:	:	PUNCT
ajird-797	84	5	09	09	NUM
ajird-797	84	6	february	february	NOUN
ajird-797	84	7	2023	2023	NUM
ajird-797	84	8	.	.	PUNCT
ajird-797	85	1	9	9	NUM
ajird-797	85	2	.	.	X
ajird-797	85	3	gail	gail	PROPN
ajird-797	85	4	cole	cole	PROPN
ajird-797	85	5	value	value	NOUN
ajird-797	85	6	-	-	PUNCT
ajird-797	85	7	added	add	VERB
ajird-797	85	8	tax	tax	NOUN
ajird-797	85	9	:	:	PUNCT
ajird-797	85	10	what	what	PRON
ajird-797	85	11	is	be	AUX
ajird-797	85	12	vat	vat	NOUN
ajird-797	85	13	and	and	CCONJ
ajird-797	85	14	who	who	PRON
ajird-797	85	15	has	have	VERB
ajird-797	85	16	to	to	PART
ajird-797	85	17	pay	pay	VERB
ajird-797	85	18	it	it	PRON
ajird-797	85	19	?	?	PUNCT
ajird-797	86	1	jul	jul	PROPN
ajird-797	86	2	31	31	NUM
ajird-797	86	3	,	,	PUNCT
ajird-797	86	4	2023	2023	NUM
ajird-797	86	5	.	.	PUNCT
ajird-797	87	1	https://www.avalara.com/blog/en/north-america/2021/07/what-is-vat.html	https://www.avalara.com/blog/en/north-america/2021/07/what-is-vat.html	PROPN
ajird-797	87	2	.	.	PUNCT
ajird-797	88	1	10	10	NUM
ajird-797	88	2	.	.	PUNCT
ajird-797	89	1	james	james	PROPN
ajird-797	89	2	k.	k.	PROPN
ajird-797	89	3	“	"	PUNCT
ajird-797	89	4	exploring	explore	VERB
ajird-797	89	5	the	the	DET
ajird-797	89	6	origin	origin	NOUN
ajird-797	89	7	and	and	CCONJ
ajird-797	89	8	global	global	ADJ
ajird-797	89	9	rise	rise	NOUN
ajird-797	89	10	of	of	ADP
ajird-797	89	11	vat	vat	NOUN
ajird-797	89	12	,	,	PUNCT
ajird-797	89	13	”	"	PUNCT
ajird-797	89	14	manash	manash	PROPN
ajird-797	89	15	university	university	PROPN
ajird-797	89	16	,	,	PUNCT
ajird-797	89	17	melbourne.2011	melbourne.2011	PROPN
ajird-797	89	18	.	.	NOUN
ajird-797	89	19	11	11	NUM
ajird-797	89	20	.	.	PUNCT
ajird-797	90	1	davletov	davletov	PROPN
ajird-797	90	2	f.	f.	PROPN
ajird-797	91	1	the	the	DET
ajird-797	91	2	reduction	reduction	NOUN
ajird-797	91	3	of	of	ADP
ajird-797	91	4	vat	vat	NOUN
ajird-797	91	5	will	will	AUX
ajird-797	91	6	activate	activate	VERB
ajird-797	91	7	the	the	DET
ajird-797	91	8	business	business	NOUN
ajird-797	91	9	environment	environment	NOUN
ajird-797	91	10	in	in	ADP
ajird-797	91	11	uzbekistan	uzbekistan	PROPN
ajird-797	91	12	.	.	PUNCT
ajird-797	92	1	https://review.uz/oz/post/snijenie-nds-aktiviziruet-biznes-klimat-vuzbekistane.7.09.2023	https://review.uz/oz/post/snijenie-nds-aktiviziruet-biznes-klimat-vuzbekistane.7.09.2023	PROPN
ajird-797	92	2	.	.	PROPN
ajird-797	92	3	12	12	NUM
ajird-797	92	4	.	.	PUNCT
ajird-797	93	1	smirnova	smirnova	AUX
ajird-797	93	2	e.v	e.v	X
ajird-797	93	3	.	.	PUNCT
ajird-797	93	4	improving	improve	VERB
ajird-797	93	5	vat	vat	NOUN
ajird-797	93	6	tax	tax	NOUN
ajird-797	93	7	administration	administration	NOUN
ajird-797	93	8	in	in	ADP
ajird-797	93	9	the	the	DET
ajird-797	93	10	interests	interest	NOUN
ajird-797	93	11	of	of	ADP
ajird-797	93	12	the	the	DET
ajird-797	93	13	state	state	NOUN
ajird-797	93	14	and	and	CCONJ
ajird-797	93	15	taxpayers	taxpayer	NOUN
ajird-797	93	16	.	.	PUNCT
ajird-797	94	1	magazine	magazine	NOUN
ajird-797	94	2	.	.	PUNCT
ajird-797	95	1	bulletin	bulletin	NOUN
ajird-797	95	2	of	of	ADP
ajird-797	95	3	astrakhan	astrakhan	PROPN
ajird-797	95	4	state	state	PROPN
ajird-797	95	5	technical	technical	PROPN
ajird-797	95	6	university	university	PROPN
ajird-797	95	7	.	.	PUNCT
ajird-797	96	1	series	series	PROPN
ajird-797	96	2	:	:	PUNCT
ajird-797	96	3	economics	economic	NOUN
ajird-797	96	4	.	.	PUNCT
ajird-797	97	1	№	№	ADP
ajird-797	97	2	1	1	NUM
ajird-797	97	3	2018	2018	NUM
ajird-797	97	4	.	.	PUNCT
ajird-797	98	1	https://esj.today/pdf/73ecvn319.pdf	https://esj.today/pdf/73ecvn319.pdf	NOUN
ajird-797	98	2	https://www.revenue.ie/en/vat/what-is-vat/index.aspx	https://www.revenue.ie/en/vat/what-is-vat/index.aspx	NOUN
ajird-797	98	3	https://review.uz/oz/post/snijenie-nds-aktiviziruet-biznes-klimat-v-uzbekistane.7.09.2023	https://review.uz/oz/post/snijenie-nds-aktiviziruet-biznes-klimat-v-uzbekistane.7.09.2023	NOUN
ajird-797	98	4	https://review.uz/oz/post/snijenie-nds-aktiviziruet-biznes-klimat-v-uzbekistane.7.09.2023	https://review.uz/oz/post/snijenie-nds-aktiviziruet-biznes-klimat-v-uzbekistane.7.09.2023	NOUN