id	sid	tid	token	lemma	pos
ajpdis-3614	1	1	100	100	NUM
ajpdis-3614	1	2	journal	journal	NOUN
ajpdis-3614	1	3	of	of	ADP
ajpdis-3614	1	4	public	public	ADJ
ajpdis-3614	1	5	diplomacy	diplomacy	NOUN
ajpdis-3614	1	6	and	and	CCONJ
ajpdis-3614	1	7	international	international	ADJ
ajpdis-3614	1	8	studies	study	NOUN
ajpdis-3614	1	9	www	www	PROPN
ajpdis-3614	1	10	.	.	PROPN
ajpdis-3614	2	1	grnjournal.us	grnjournal.us	PROPN
ajpdis-3614	2	2	american	american	PROPN
ajpdis-3614	2	3	journal	journal	PROPN
ajpdis-3614	2	4	of	of	ADP
ajpdis-3614	2	5	public	public	ADJ
ajpdis-3614	2	6	diplomacy	diplomacy	NOUN
ajpdis-3614	2	7	and	and	CCONJ
ajpdis-3614	2	8	international	international	ADJ
ajpdis-3614	2	9	studies	study	NOUN
ajpdis-3614	2	10	volume	volume	NOUN
ajpdis-3614	2	11	02	02	NUM
ajpdis-3614	2	12	,	,	PUNCT
ajpdis-3614	2	13	issue	issue	NOUN
ajpdis-3614	2	14	03	03	NUM
ajpdis-3614	2	15	,	,	PUNCT
ajpdis-3614	2	16	2024	2024	NUM
ajpdis-3614	2	17	issn	issn	X
ajpdis-3614	2	18	(	(	PUNCT
ajpdis-3614	2	19	e):2993	e):2993	PROPN
ajpdis-3614	2	20	-	-	PUNCT
ajpdis-3614	2	21	2157	2157	NUM
ajpdis-3614	2	22	experience	experience	NOUN
ajpdis-3614	2	23	of	of	ADP
ajpdis-3614	2	24	foreign	foreign	ADJ
ajpdis-3614	2	25	countries	country	NOUN
ajpdis-3614	2	26	in	in	ADP
ajpdis-3614	2	27	real	real	ADJ
ajpdis-3614	2	28	estate	estate	NOUN
ajpdis-3614	2	29	taxation	taxation	NOUN
ajpdis-3614	2	30	g'aniyev	g'aniyev	PROPN
ajpdis-3614	2	31	farrux	farrux	PROPN
ajpdis-3614	2	32	izzatilloyevich	izzatilloyevich	PROPN
ajpdis-3614	2	33	master	master	NOUN
ajpdis-3614	2	34	of	of	ADP
ajpdis-3614	2	35	the	the	DET
ajpdis-3614	2	36	fiscal	fiscal	ADJ
ajpdis-3614	2	37	institute	institute	NOUN
ajpdis-3614	2	38	under	under	ADP
ajpdis-3614	2	39	the	the	DET
ajpdis-3614	2	40	tax	tax	NOUN
ajpdis-3614	2	41	committee	committee	NOUN
ajpdis-3614	2	42	annotation	annotation	NOUN
ajpdis-3614	2	43	:	:	PUNCT
ajpdis-3614	2	44	the	the	DET
ajpdis-3614	2	45	article	article	NOUN
ajpdis-3614	2	46	focuses	focus	VERB
ajpdis-3614	2	47	on	on	ADP
ajpdis-3614	2	48	real	real	ADJ
ajpdis-3614	2	49	estate	estate	NOUN
ajpdis-3614	2	50	tax	tax	NOUN
ajpdis-3614	2	51	benefits	benefit	NOUN
ajpdis-3614	2	52	in	in	ADP
ajpdis-3614	2	53	all	all	DET
ajpdis-3614	2	54	foreign	foreign	ADJ
ajpdis-3614	2	55	countries	country	NOUN
ajpdis-3614	2	56	,	,	PUNCT
ajpdis-3614	2	57	based	base	VERB
ajpdis-3614	2	58	on	on	ADP
ajpdis-3614	2	59	the	the	DET
ajpdis-3614	2	60	fact	fact	NOUN
ajpdis-3614	2	61	that	that	SCONJ
ajpdis-3614	2	62	tax	tax	NOUN
ajpdis-3614	2	63	exemption	exemption	NOUN
ajpdis-3614	2	64	for	for	ADP
ajpdis-3614	2	65	socially	socially	ADV
ajpdis-3614	2	66	significant	significant	ADJ
ajpdis-3614	2	67	population	population	NOUN
ajpdis-3614	2	68	and	and	CCONJ
ajpdis-3614	2	69	real	real	ADJ
ajpdis-3614	2	70	estate	estate	NOUN
ajpdis-3614	2	71	is	be	AUX
ajpdis-3614	2	72	typical	typical	ADJ
ajpdis-3614	2	73	for	for	ADP
ajpdis-3614	2	74	almost	almost	ADV
ajpdis-3614	2	75	all	all	DET
ajpdis-3614	2	76	countries	country	NOUN
ajpdis-3614	2	77	of	of	ADP
ajpdis-3614	2	78	the	the	DET
ajpdis-3614	2	79	world	world	NOUN
ajpdis-3614	2	80	.	.	PUNCT
ajpdis-3614	3	1	also	also	ADV
ajpdis-3614	3	2	in	in	ADP
ajpdis-3614	3	3	recent	recent	ADJ
ajpdis-3614	3	4	years	year	NOUN
ajpdis-3614	3	5	,	,	PUNCT
ajpdis-3614	3	6	tax	tax	NOUN
ajpdis-3614	3	7	reforms	reform	NOUN
ajpdis-3614	3	8	carried	carry	VERB
ajpdis-3614	3	9	out	out	ADP
ajpdis-3614	3	10	by	by	ADP
ajpdis-3614	3	11	a	a	DET
ajpdis-3614	3	12	number	number	NOUN
ajpdis-3614	3	13	of	of	ADP
ajpdis-3614	3	14	developed	develop	VERB
ajpdis-3614	3	15	foreign	foreign	ADJ
ajpdis-3614	3	16	countries	country	NOUN
ajpdis-3614	3	17	have	have	AUX
ajpdis-3614	3	18	been	be	AUX
ajpdis-3614	3	19	studied	study	VERB
ajpdis-3614	3	20	in	in	ADP
ajpdis-3614	3	21	order	order	NOUN
ajpdis-3614	3	22	to	to	PART
ajpdis-3614	3	23	increase	increase	VERB
ajpdis-3614	3	24	the	the	DET
ajpdis-3614	3	25	share	share	NOUN
ajpdis-3614	3	26	of	of	ADP
ajpdis-3614	3	27	real	real	ADJ
ajpdis-3614	3	28	estate	estate	NOUN
ajpdis-3614	3	29	tax	tax	NOUN
ajpdis-3614	3	30	in	in	ADP
ajpdis-3614	3	31	budget	budget	NOUN
ajpdis-3614	3	32	revenues	revenue	NOUN
ajpdis-3614	3	33	and	and	CCONJ
ajpdis-3614	3	34	reduce	reduce	VERB
ajpdis-3614	3	35	the	the	DET
ajpdis-3614	3	36	unfair	unfair	ADJ
ajpdis-3614	3	37	distribution	distribution	NOUN
ajpdis-3614	3	38	of	of	ADP
ajpdis-3614	3	39	the	the	DET
ajpdis-3614	3	40	tax	tax	NOUN
ajpdis-3614	3	41	burden	burden	NOUN
ajpdis-3614	3	42	.	.	PUNCT
ajpdis-3614	4	1	briefly	briefly	ADV
ajpdis-3614	4	2	,	,	PUNCT
ajpdis-3614	4	3	the	the	DET
ajpdis-3614	4	4	article	article	NOUN
ajpdis-3614	4	5	discusses	discuss	VERB
ajpdis-3614	4	6	the	the	DET
ajpdis-3614	4	7	experience	experience	NOUN
ajpdis-3614	4	8	of	of	ADP
ajpdis-3614	4	9	foreign	foreign	ADJ
ajpdis-3614	4	10	countries	country	NOUN
ajpdis-3614	4	11	on	on	ADP
ajpdis-3614	4	12	the	the	DET
ajpdis-3614	4	13	taxation	taxation	NOUN
ajpdis-3614	4	14	of	of	ADP
ajpdis-3614	4	15	real	real	ADJ
ajpdis-3614	4	16	estate	estate	NOUN
ajpdis-3614	4	17	,	,	PUNCT
ajpdis-3614	4	18	on	on	ADP
ajpdis-3614	4	19	the	the	DET
ajpdis-3614	4	20	basis	basis	NOUN
ajpdis-3614	4	21	of	of	ADP
ajpdis-3614	4	22	which	which	DET
ajpdis-3614	4	23	proposals	proposal	NOUN
ajpdis-3614	4	24	and	and	CCONJ
ajpdis-3614	4	25	recommendations	recommendation	NOUN
ajpdis-3614	4	26	have	have	AUX
ajpdis-3614	4	27	been	be	AUX
ajpdis-3614	4	28	developed	develop	VERB
ajpdis-3614	4	29	on	on	ADP
ajpdis-3614	4	30	the	the	DET
ajpdis-3614	4	31	positive	positive	ADJ
ajpdis-3614	4	32	and	and	CCONJ
ajpdis-3614	4	33	problematic	problematic	ADJ
ajpdis-3614	4	34	aspects	aspect	NOUN
ajpdis-3614	4	35	of	of	ADP
ajpdis-3614	4	36	the	the	DET
ajpdis-3614	4	37	application	application	NOUN
ajpdis-3614	4	38	of	of	ADP
ajpdis-3614	4	39	real	real	ADJ
ajpdis-3614	4	40	estate	estate	NOUN
ajpdis-3614	4	41	tax	tax	NOUN
ajpdis-3614	4	42	in	in	ADP
ajpdis-3614	4	43	the	the	DET
ajpdis-3614	4	44	tax	tax	NOUN
ajpdis-3614	4	45	system	system	NOUN
ajpdis-3614	4	46	of	of	ADP
ajpdis-3614	4	47	our	our	PRON
ajpdis-3614	4	48	country	country	NOUN
ajpdis-3614	4	49	.	.	PUNCT
ajpdis-3614	5	1	keywords	keyword	NOUN
ajpdis-3614	5	2	:	:	PUNCT
ajpdis-3614	5	3	real	real	ADJ
ajpdis-3614	5	4	estate	estate	NOUN
ajpdis-3614	5	5	tax	tax	NOUN
ajpdis-3614	5	6	,	,	PUNCT
ajpdis-3614	5	7	taxable	taxable	ADJ
ajpdis-3614	5	8	base	base	NOUN
ajpdis-3614	5	9	,	,	PUNCT
ajpdis-3614	5	10	tax	tax	NOUN
ajpdis-3614	5	11	benefits	benefit	NOUN
ajpdis-3614	5	12	,	,	PUNCT
ajpdis-3614	5	13	cadastral	cadastral	ADJ
ajpdis-3614	5	14	value	value	NOUN
ajpdis-3614	5	15	of	of	ADP
ajpdis-3614	5	16	property	property	NOUN
ajpdis-3614	5	17	,	,	PUNCT
ajpdis-3614	5	18	non	non	ADJ
ajpdis-3614	5	19	-	-	ADJ
ajpdis-3614	5	20	taxable	taxable	ADJ
ajpdis-3614	5	21	minimum	minimum	NOUN
ajpdis-3614	5	22	,	,	PUNCT
ajpdis-3614	5	23	socially	socially	ADV
ajpdis-3614	5	24	significant	significant	ADJ
ajpdis-3614	5	25	objects	object	NOUN
ajpdis-3614	5	26	,	,	PUNCT
ajpdis-3614	5	27	property	property	NOUN
ajpdis-3614	5	28	tax	tax	NOUN
ajpdis-3614	5	29	,	,	PUNCT
ajpdis-3614	5	30	land	land	NOUN
ajpdis-3614	5	31	tax	tax	NOUN
ajpdis-3614	5	32	,	,	PUNCT
ajpdis-3614	5	33	increasing	increase	VERB
ajpdis-3614	5	34	and	and	CCONJ
ajpdis-3614	5	35	decreasing	decrease	VERB
ajpdis-3614	5	36	coefficients	coefficient	NOUN
ajpdis-3614	5	37	,	,	PUNCT
ajpdis-3614	5	38	local	local	ADJ
ajpdis-3614	5	39	budget	budget	NOUN
ajpdis-3614	5	40	,	,	PUNCT
ajpdis-3614	5	41	progressive	progressive	ADJ
ajpdis-3614	5	42	tax	tax	NOUN
ajpdis-3614	5	43	.	.	PUNCT
ajpdis-3614	6	1	introduction	introduction	NOUN
ajpdis-3614	6	2	.	.	PUNCT
ajpdis-3614	7	1	property	property	NOUN
ajpdis-3614	7	2	tax	tax	NOUN
ajpdis-3614	7	3	,	,	PUNCT
ajpdis-3614	7	4	especially	especially	ADV
ajpdis-3614	7	5	real	real	ADJ
ajpdis-3614	7	6	estate	estate	NOUN
ajpdis-3614	7	7	taxes	taxis	NOUN
ajpdis-3614	7	8	,	,	PUNCT
ajpdis-3614	7	9	has	have	AUX
ajpdis-3614	7	10	long	long	ADV
ajpdis-3614	7	11	been	be	AUX
ajpdis-3614	7	12	associated	associate	VERB
ajpdis-3614	7	13	with	with	ADP
ajpdis-3614	7	14	individual	individual	ADJ
ajpdis-3614	7	15	purchases	purchase	NOUN
ajpdis-3614	7	16	in	in	ADP
ajpdis-3614	7	17	all	all	DET
ajpdis-3614	7	18	states	state	NOUN
ajpdis-3614	7	19	.	.	PUNCT
ajpdis-3614	8	1	therefore	therefore	ADV
ajpdis-3614	8	2	,	,	PUNCT
ajpdis-3614	8	3	one	one	NUM
ajpdis-3614	8	4	of	of	ADP
ajpdis-3614	8	5	the	the	DET
ajpdis-3614	8	6	reasons	reason	NOUN
ajpdis-3614	8	7	why	why	SCONJ
ajpdis-3614	8	8	the	the	DET
ajpdis-3614	8	9	land	land	NOUN
ajpdis-3614	8	10	and	and	CCONJ
ajpdis-3614	8	11	property	property	NOUN
ajpdis-3614	8	12	tax	tax	NOUN
ajpdis-3614	8	13	is	be	AUX
ajpdis-3614	8	14	considered	consider	VERB
ajpdis-3614	8	15	as	as	ADP
ajpdis-3614	8	16	the	the	DET
ajpdis-3614	8	17	most	most	ADV
ajpdis-3614	8	18	important	important	ADJ
ajpdis-3614	8	19	and	and	CCONJ
ajpdis-3614	8	20	general	general	ADJ
ajpdis-3614	8	21	administrative	administrative	ADJ
ajpdis-3614	8	22	quality	quality	NOUN
ajpdis-3614	8	23	of	of	ADP
ajpdis-3614	8	24	the	the	DET
ajpdis-3614	8	25	budget	budget	NOUN
ajpdis-3614	8	26	revenue	revenue	NOUN
ajpdis-3614	8	27	is	be	AUX
ajpdis-3614	8	28	that	that	SCONJ
ajpdis-3614	8	29	your	your	PRON
ajpdis-3614	8	30	macro	macro	NOUN
ajpdis-3614	8	31	or	or	CCONJ
ajpdis-3614	8	32	macro	macro	ADJ
ajpdis-3614	8	33	rate	rate	NOUN
ajpdis-3614	8	34	does	do	AUX
ajpdis-3614	8	35	not	not	PART
ajpdis-3614	8	36	result	result	VERB
ajpdis-3614	8	37	in	in	ADP
ajpdis-3614	8	38	giving	give	VERB
ajpdis-3614	8	39	up	up	ADP
ajpdis-3614	8	40	real	real	ADJ
ajpdis-3614	8	41	estate	estate	NOUN
ajpdis-3614	8	42	.	.	PUNCT
ajpdis-3614	9	1	compared	compare	VERB
ajpdis-3614	9	2	to	to	ADP
ajpdis-3614	9	3	other	other	ADJ
ajpdis-3614	9	4	types	type	NOUN
ajpdis-3614	9	5	of	of	ADP
ajpdis-3614	9	6	taxation	taxation	NOUN
ajpdis-3614	9	7	objects	object	NOUN
ajpdis-3614	9	8	(	(	PUNCT
ajpdis-3614	9	9	income	income	NOUN
ajpdis-3614	9	10	,	,	PUNCT
ajpdis-3614	9	11	profit	profit	NOUN
ajpdis-3614	9	12	,	,	PUNCT
ajpdis-3614	9	13	economic	economic	ADJ
ajpdis-3614	9	14	operations	operation	NOUN
ajpdis-3614	9	15	)	)	PUNCT
ajpdis-3614	9	16	,	,	PUNCT
ajpdis-3614	9	17	it	it	PRON
ajpdis-3614	9	18	is	be	AUX
ajpdis-3614	9	19	more	more	ADV
ajpdis-3614	9	20	difficult	difficult	ADJ
ajpdis-3614	9	21	to	to	PART
ajpdis-3614	9	22	hide	hide	VERB
ajpdis-3614	9	23	property	property	NOUN
ajpdis-3614	9	24	,	,	PUNCT
ajpdis-3614	9	25	it	it	PRON
ajpdis-3614	9	26	is	be	AUX
ajpdis-3614	9	27	not	not	PART
ajpdis-3614	9	28	only	only	ADV
ajpdis-3614	9	29	an	an	DET
ajpdis-3614	9	30	indicator	indicator	NOUN
ajpdis-3614	9	31	of	of	ADP
ajpdis-3614	9	32	solvency	solvency	NOUN
ajpdis-3614	9	33	,	,	PUNCT
ajpdis-3614	9	34	but	but	CCONJ
ajpdis-3614	9	35	also	also	ADV
ajpdis-3614	9	36	a	a	DET
ajpdis-3614	9	37	potential	potential	ADJ
ajpdis-3614	9	38	source	source	NOUN
ajpdis-3614	9	39	of	of	ADP
ajpdis-3614	9	40	income	income	NOUN
ajpdis-3614	9	41	,	,	PUNCT
ajpdis-3614	9	42	and	and	CCONJ
ajpdis-3614	9	43	taxation	taxation	NOUN
ajpdis-3614	9	44	of	of	ADP
ajpdis-3614	9	45	property	property	NOUN
ajpdis-3614	9	46	encourages	encourage	VERB
ajpdis-3614	9	47	its	its	PRON
ajpdis-3614	9	48	more	more	ADV
ajpdis-3614	9	49	efficient	efficient	ADJ
ajpdis-3614	9	50	use	use	NOUN
ajpdis-3614	9	51	.	.	PUNCT
ajpdis-3614	10	1	today	today	NOUN
ajpdis-3614	10	2	,	,	PUNCT
ajpdis-3614	10	3	real	real	ADJ
ajpdis-3614	10	4	estate	estate	NOUN
ajpdis-3614	10	5	tax	tax	NOUN
ajpdis-3614	10	6	applies	apply	VERB
ajpdis-3614	10	7	in	in	ADP
ajpdis-3614	10	8	more	more	ADJ
ajpdis-3614	10	9	than	than	ADP
ajpdis-3614	10	10	130	130	NUM
ajpdis-3614	10	11	countries	country	NOUN
ajpdis-3614	10	12	of	of	ADP
ajpdis-3614	10	13	the	the	DET
ajpdis-3614	10	14	world	world	NOUN
ajpdis-3614	10	15	.	.	PUNCT
ajpdis-3614	11	1	it	it	PRON
ajpdis-3614	11	2	was	be	AUX
ajpdis-3614	11	3	found	find	VERB
ajpdis-3614	11	4	that	that	SCONJ
ajpdis-3614	11	5	each	each	PRON
ajpdis-3614	11	6	of	of	ADP
ajpdis-3614	11	7	these	these	DET
ajpdis-3614	11	8	countries	country	NOUN
ajpdis-3614	11	9	has	have	VERB
ajpdis-3614	11	10	its	its	PRON
ajpdis-3614	11	11	own	own	ADJ
ajpdis-3614	11	12	property	property	NOUN
ajpdis-3614	11	13	tax	tax	NOUN
ajpdis-3614	11	14	system	system	NOUN
ajpdis-3614	11	15	.	.	PUNCT
ajpdis-3614	12	1	nevertheless	nevertheless	ADV
ajpdis-3614	12	2	,	,	PUNCT
ajpdis-3614	12	3	some	some	DET
ajpdis-3614	12	4	principles	principle	NOUN
ajpdis-3614	12	5	of	of	ADP
ajpdis-3614	12	6	this	this	DET
ajpdis-3614	12	7	tax	tax	NOUN
ajpdis-3614	12	8	system	system	NOUN
ajpdis-3614	12	9	have	have	AUX
ajpdis-3614	12	10	been	be	AUX
ajpdis-3614	12	11	left	leave	VERB
ajpdis-3614	12	12	unchanged	unchanged	ADJ
ajpdis-3614	12	13	and	and	CCONJ
ajpdis-3614	12	14	have	have	AUX
ajpdis-3614	12	15	been	be	AUX
ajpdis-3614	12	16	reflected	reflect	VERB
ajpdis-3614	12	17	in	in	ADP
ajpdis-3614	12	18	the	the	DET
ajpdis-3614	12	19	legislation	legislation	NOUN
ajpdis-3614	12	20	of	of	ADP
ajpdis-3614	12	21	most	most	ADJ
ajpdis-3614	12	22	countries	country	NOUN
ajpdis-3614	12	23	to	to	ADP
ajpdis-3614	12	24	one	one	NUM
ajpdis-3614	12	25	degree	degree	NOUN
ajpdis-3614	12	26	or	or	CCONJ
ajpdis-3614	12	27	another	another	PRON
ajpdis-3614	12	28	.	.	PUNCT
ajpdis-3614	13	1	property	property	NOUN
ajpdis-3614	13	2	taxation	taxation	NOUN
ajpdis-3614	13	3	in	in	ADP
ajpdis-3614	13	4	economically	economically	ADV
ajpdis-3614	13	5	developed	develop	VERB
ajpdis-3614	13	6	countries	country	NOUN
ajpdis-3614	13	7	is	be	AUX
ajpdis-3614	13	8	carried	carry	VERB
ajpdis-3614	13	9	out	out	ADP
ajpdis-3614	13	10	on	on	ADP
ajpdis-3614	13	11	the	the	DET
ajpdis-3614	13	12	basis	basis	NOUN
ajpdis-3614	13	13	of	of	ADP
ajpdis-3614	13	14	real	real	ADJ
ajpdis-3614	13	15	estate	estate	NOUN
ajpdis-3614	13	16	tax	tax	NOUN
ajpdis-3614	13	17	.	.	PUNCT
ajpdis-3614	14	1	in	in	ADP
ajpdis-3614	14	2	particular	particular	ADJ
ajpdis-3614	14	3	,	,	PUNCT
ajpdis-3614	14	4	real	real	ADJ
ajpdis-3614	14	5	estate	estate	NOUN
ajpdis-3614	14	6	and	and	CCONJ
ajpdis-3614	14	7	net	net	ADJ
ajpdis-3614	14	8	assets	asset	NOUN
ajpdis-3614	14	9	(	(	PUNCT
ajpdis-3614	14	10	wealth	wealth	NOUN
ajpdis-3614	14	11	)	)	PUNCT
ajpdis-3614	14	12	are	be	AUX
ajpdis-3614	14	13	taxed	tax	VERB
ajpdis-3614	14	14	as	as	ADP
ajpdis-3614	14	15	objects	object	NOUN
ajpdis-3614	14	16	of	of	ADP
ajpdis-3614	14	17	ownership	ownership	NOUN
ajpdis-3614	14	18	.	.	PUNCT
ajpdis-3614	15	1	also	also	ADV
ajpdis-3614	15	2	,	,	PUNCT
ajpdis-3614	15	3	in	in	ADP
ajpdis-3614	15	4	developed	develop	VERB
ajpdis-3614	15	5	foreign	foreign	ADJ
ajpdis-3614	15	6	countries	country	NOUN
ajpdis-3614	15	7	,	,	PUNCT
ajpdis-3614	15	8	various	various	ADJ
ajpdis-3614	15	9	taxes	taxis	NOUN
ajpdis-3614	15	10	(	(	PUNCT
ajpdis-3614	15	11	land	land	NOUN
ajpdis-3614	15	12	and	and	CCONJ
ajpdis-3614	15	13	property	property	NOUN
ajpdis-3614	15	14	tax	tax	NOUN
ajpdis-3614	15	15	,	,	PUNCT
ajpdis-3614	15	16	building	building	NOUN
ajpdis-3614	15	17	or	or	CCONJ
ajpdis-3614	15	18	rent	rent	VERB
ajpdis-3614	15	19	tax	tax	NOUN
ajpdis-3614	15	20	)	)	PUNCT
ajpdis-3614	15	21	are	be	AUX
ajpdis-3614	15	22	used	use	VERB
ajpdis-3614	15	23	to	to	PART
ajpdis-3614	15	24	tax	tax	VERB
ajpdis-3614	15	25	real	real	ADJ
ajpdis-3614	15	26	estate	estate	NOUN
ajpdis-3614	15	27	.	.	PUNCT
ajpdis-3614	16	1	in	in	ADP
ajpdis-3614	16	2	order	order	NOUN
ajpdis-3614	16	3	for	for	SCONJ
ajpdis-3614	16	4	the	the	DET
ajpdis-3614	16	5	state	state	NOUN
ajpdis-3614	16	6	to	to	PART
ajpdis-3614	16	7	fulfill	fulfill	VERB
ajpdis-3614	16	8	its	its	PRON
ajpdis-3614	16	9	functions	function	NOUN
ajpdis-3614	16	10	,	,	PUNCT
ajpdis-3614	16	11	it	it	PRON
ajpdis-3614	16	12	is	be	AUX
ajpdis-3614	16	13	necessary	necessary	ADJ
ajpdis-3614	16	14	to	to	PART
ajpdis-3614	16	15	create	create	VERB
ajpdis-3614	16	16	an	an	DET
ajpdis-3614	16	17	effective	effective	ADJ
ajpdis-3614	16	18	tax	tax	NOUN
ajpdis-3614	16	19	system	system	NOUN
ajpdis-3614	16	20	that	that	PRON
ajpdis-3614	16	21	can	can	AUX
ajpdis-3614	16	22	meet	meet	VERB
ajpdis-3614	16	23	its	its	PRON
ajpdis-3614	16	24	financial	financial	ADJ
ajpdis-3614	16	25	needs	need	NOUN
ajpdis-3614	16	26	.	.	PUNCT
ajpdis-3614	17	1	since	since	SCONJ
ajpdis-3614	17	2	the	the	DET
ajpdis-3614	17	3	budget	budget	NOUN
ajpdis-3614	17	4	system	system	NOUN
ajpdis-3614	17	5	has	have	VERB
ajpdis-3614	17	6	several	several	ADJ
ajpdis-3614	17	7	levels	level	NOUN
ajpdis-3614	17	8	,	,	PUNCT
ajpdis-3614	17	9	each	each	DET
ajpdis-3614	17	10	country	country	NOUN
ajpdis-3614	17	11	has	have	VERB
ajpdis-3614	17	12	its	its	PRON
ajpdis-3614	17	13	own	own	ADJ
ajpdis-3614	17	14	budget	budget	NOUN
ajpdis-3614	17	15	at	at	ADP
ajpdis-3614	17	16	the	the	DET
ajpdis-3614	17	17	corresponding	corresponding	ADJ
ajpdis-3614	17	18	level	level	NOUN
ajpdis-3614	17	19	.	.	PUNCT
ajpdis-3614	18	1	one	one	NUM
ajpdis-3614	18	2	of	of	ADP
ajpdis-3614	18	3	the	the	DET
ajpdis-3614	18	4	principles	principle	NOUN
ajpdis-3614	18	5	of	of	ADP
ajpdis-3614	18	6	mutual	mutual	ADJ
ajpdis-3614	18	7	relations	relation	NOUN
ajpdis-3614	18	8	between	between	ADP
ajpdis-3614	18	9	the	the	DET
ajpdis-3614	18	10	central	central	ADJ
ajpdis-3614	18	11	and	and	CCONJ
ajpdis-3614	18	12	local	local	ADJ
ajpdis-3614	18	13	levels	level	NOUN
ajpdis-3614	18	14	of	of	ADP
ajpdis-3614	18	15	state	state	NOUN
ajpdis-3614	18	16	power	power	NOUN
ajpdis-3614	18	17	is	be	AUX
ajpdis-3614	18	18	the	the	DET
ajpdis-3614	18	19	principle	principle	NOUN
ajpdis-3614	18	20	of	of	ADP
ajpdis-3614	18	21	budget	budget	NOUN
ajpdis-3614	18	22	federalism	federalism	NOUN
ajpdis-3614	18	23	.	.	PUNCT
ajpdis-3614	19	1	this	this	PRON
ajpdis-3614	19	2	means	mean	VERB
ajpdis-3614	19	3	that	that	SCONJ
ajpdis-3614	19	4	local	local	ADJ
ajpdis-3614	19	5	authorities	authority	NOUN
ajpdis-3614	19	6	must	must	AUX
ajpdis-3614	19	7	solve	solve	VERB
ajpdis-3614	19	8	part	part	NOUN
ajpdis-3614	19	9	of	of	ADP
ajpdis-3614	19	10	their	their	PRON
ajpdis-3614	19	11	tasks	task	NOUN
ajpdis-3614	19	12	at	at	ADP
ajpdis-3614	19	13	the	the	DET
ajpdis-3614	19	14	expense	expense	NOUN
ajpdis-3614	19	15	of	of	ADP
ajpdis-3614	19	16	their	their	PRON
ajpdis-3614	19	17	tax	tax	NOUN
ajpdis-3614	19	18	revenues	revenue	NOUN
ajpdis-3614	19	19	,	,	PUNCT
ajpdis-3614	19	20	among	among	ADP
ajpdis-3614	19	21	which	which	PRON
ajpdis-3614	19	22	property	property	NOUN
ajpdis-3614	19	23	tax	tax	NOUN
ajpdis-3614	19	24	occupies	occupy	VERB
ajpdis-3614	19	25	an	an	DET
ajpdis-3614	19	26	important	important	ADJ
ajpdis-3614	19	27	place	place	NOUN
ajpdis-3614	19	28	.	.	PUNCT
ajpdis-3614	20	1	real	real	ADJ
ajpdis-3614	20	2	estate	estate	NOUN
ajpdis-3614	20	3	tax	tax	NOUN
ajpdis-3614	20	4	in	in	ADP
ajpdis-3614	20	5	foreign	foreign	ADJ
ajpdis-3614	20	6	countries	country	NOUN
ajpdis-3614	20	7	has	have	VERB
ajpdis-3614	20	8	its	its	PRON
ajpdis-3614	20	9	own	own	ADJ
ajpdis-3614	20	10	characteristics	characteristic	NOUN
ajpdis-3614	20	11	and	and	CCONJ
ajpdis-3614	20	12	is	be	AUX
ajpdis-3614	20	13	implemented	implement	VERB
ajpdis-3614	20	14	by	by	ADP
ajpdis-3614	20	15	setting	set	VERB
ajpdis-3614	20	16	different	different	ADJ
ajpdis-3614	20	17	property	property	NOUN
ajpdis-3614	20	18	taxes	taxis	NOUN
ajpdis-3614	20	19	.	.	PUNCT
ajpdis-3614	21	1	adoption	adoption	NOUN
ajpdis-3614	21	2	of	of	ADP
ajpdis-3614	21	3	tax	tax	NOUN
ajpdis-3614	21	4	collection	collection	NOUN
ajpdis-3614	21	5	mechanisms	mechanism	NOUN
ajpdis-3614	21	6	from	from	ADP
ajpdis-3614	21	7	developed	develop	VERB
ajpdis-3614	21	8	countries	country	NOUN
ajpdis-3614	21	9	is	be	AUX
ajpdis-3614	21	10	an	an	DET
ajpdis-3614	21	11	101	101	NUM
ajpdis-3614	21	12	journal	journal	NOUN
ajpdis-3614	21	13	of	of	ADP
ajpdis-3614	21	14	public	public	ADJ
ajpdis-3614	21	15	diplomacy	diplomacy	NOUN
ajpdis-3614	21	16	and	and	CCONJ
ajpdis-3614	21	17	international	international	ADJ
ajpdis-3614	21	18	studies	study	NOUN
ajpdis-3614	21	19	www	www	PROPN
ajpdis-3614	21	20	.	.	PUNCT
ajpdis-3614	22	1	grnjournal.us	grnjournal.us	X
ajpdis-3614	22	2	important	important	ADJ
ajpdis-3614	22	3	task	task	NOUN
ajpdis-3614	22	4	for	for	ADP
ajpdis-3614	22	5	the	the	DET
ajpdis-3614	22	6	property	property	NOUN
ajpdis-3614	22	7	taxation	taxation	NOUN
ajpdis-3614	22	8	system	system	NOUN
ajpdis-3614	22	9	,	,	PUNCT
ajpdis-3614	22	10	which	which	PRON
ajpdis-3614	22	11	is	be	AUX
ajpdis-3614	22	12	currently	currently	ADV
ajpdis-3614	22	13	being	be	AUX
ajpdis-3614	22	14	reformed	reform	VERB
ajpdis-3614	22	15	in	in	ADP
ajpdis-3614	22	16	our	our	PRON
ajpdis-3614	22	17	country	country	NOUN
ajpdis-3614	22	18	.	.	PUNCT
ajpdis-3614	23	1	analysis	analysis	NOUN
ajpdis-3614	23	2	of	of	ADP
ajpdis-3614	23	3	literature	literature	NOUN
ajpdis-3614	23	4	on	on	ADP
ajpdis-3614	23	5	the	the	DET
ajpdis-3614	23	6	topic	topic	NOUN
ajpdis-3614	23	7	.	.	PUNCT
ajpdis-3614	24	1	concepts	concept	NOUN
ajpdis-3614	24	2	of	of	ADP
ajpdis-3614	24	3	real	real	ADJ
ajpdis-3614	24	4	estate	estate	NOUN
ajpdis-3614	24	5	taxation	taxation	NOUN
ajpdis-3614	24	6	developed	develop	VERB
ajpdis-3614	24	7	by	by	ADP
ajpdis-3614	24	8	modern	modern	ADJ
ajpdis-3614	24	9	foreign	foreign	ADJ
ajpdis-3614	24	10	economists	economist	NOUN
ajpdis-3614	24	11	are	be	AUX
ajpdis-3614	24	12	presented	present	VERB
ajpdis-3614	24	13	in	in	ADP
ajpdis-3614	24	14	the	the	DET
ajpdis-3614	24	15	scientific	scientific	ADJ
ajpdis-3614	24	16	works	work	NOUN
ajpdis-3614	24	17	of	of	ADP
ajpdis-3614	24	18	i.drozhjina	i.drozhjina	ADJ
ajpdis-3614	24	19	,	,	PUNCT
ajpdis-3614	24	20	d.smirnov	d.smirnov	ADJ
ajpdis-3614	24	21	,	,	PUNCT
ajpdis-3614	24	22	h.aliev	h.aliev	ADV
ajpdis-3614	24	23	,	,	PUNCT
ajpdis-3614	24	24	r.margulis	r.marguli	NOUN
ajpdis-3614	24	25	,	,	PUNCT
ajpdis-3614	24	26	e.mikhina	e.mikhina	NOUN
ajpdis-3614	24	27	and	and	CCONJ
ajpdis-3614	24	28	e.mikhaseva	e.mikhaseva	NOUN
ajpdis-3614	24	29	.	.	PUNCT
ajpdis-3614	25	1	in	in	ADP
ajpdis-3614	25	2	particular	particular	ADJ
ajpdis-3614	25	3	,	,	PUNCT
ajpdis-3614	25	4	in	in	ADP
ajpdis-3614	25	5	the	the	DET
ajpdis-3614	25	6	researches	research	NOUN
ajpdis-3614	25	7	of	of	ADP
ajpdis-3614	25	8	i.drojjina	i.drojjina	NOUN
ajpdis-3614	25	9	,	,	PUNCT
ajpdis-3614	25	10	"	"	PUNCT
ajpdis-3614	25	11	as	as	ADP
ajpdis-3614	25	12	a	a	DET
ajpdis-3614	25	13	supporter	supporter	NOUN
ajpdis-3614	25	14	of	of	ADP
ajpdis-3614	25	15	establishing	establish	VERB
ajpdis-3614	25	16	a	a	DET
ajpdis-3614	25	17	single	single	ADJ
ajpdis-3614	25	18	procedure	procedure	NOUN
ajpdis-3614	25	19	for	for	ADP
ajpdis-3614	25	20	taxation	taxation	NOUN
ajpdis-3614	25	21	of	of	ADP
ajpdis-3614	25	22	land	land	NOUN
ajpdis-3614	25	23	and	and	CCONJ
ajpdis-3614	25	24	other	other	ADJ
ajpdis-3614	25	25	immovable	immovable	ADJ
ajpdis-3614	25	26	property	property	NOUN
ajpdis-3614	25	27	,	,	PUNCT
ajpdis-3614	25	28	it	it	PRON
ajpdis-3614	25	29	was	be	AUX
ajpdis-3614	25	30	shown	show	VERB
ajpdis-3614	25	31	the	the	DET
ajpdis-3614	25	32	need	need	NOUN
ajpdis-3614	25	33	to	to	PART
ajpdis-3614	25	34	distinguish	distinguish	VERB
ajpdis-3614	25	35	real	real	ADJ
ajpdis-3614	25	36	estate	estate	NOUN
ajpdis-3614	25	37	objects	object	NOUN
ajpdis-3614	25	38	according	accord	VERB
ajpdis-3614	25	39	to	to	ADP
ajpdis-3614	25	40	the	the	DET
ajpdis-3614	25	41	property	property	NOUN
ajpdis-3614	25	42	and	and	CCONJ
ajpdis-3614	25	43	the	the	DET
ajpdis-3614	25	44	type	type	NOUN
ajpdis-3614	25	45	of	of	ADP
ajpdis-3614	25	46	its	its	PRON
ajpdis-3614	25	47	use	use	NOUN
ajpdis-3614	25	48	"	"	PUNCT
ajpdis-3614	25	49	[	[	X
ajpdis-3614	25	50	1	1	NUM
ajpdis-3614	25	51	]	]	PUNCT
ajpdis-3614	25	52	.	.	PUNCT
ajpdis-3614	26	1	according	accord	VERB
ajpdis-3614	26	2	to	to	ADP
ajpdis-3614	26	3	d.	d.	PROPN
ajpdis-3614	26	4	smirnov	smirnov	PROPN
ajpdis-3614	26	5	,	,	PUNCT
ajpdis-3614	26	6	"	"	PUNCT
ajpdis-3614	26	7	real	real	ADJ
ajpdis-3614	26	8	estate	estate	NOUN
ajpdis-3614	26	9	objects	object	NOUN
ajpdis-3614	26	10	depend	depend	VERB
ajpdis-3614	26	11	on	on	ADP
ajpdis-3614	26	12	the	the	DET
ajpdis-3614	26	13	status	status	NOUN
ajpdis-3614	26	14	of	of	ADP
ajpdis-3614	26	15	the	the	DET
ajpdis-3614	26	16	taxpayer	taxpayer	NOUN
ajpdis-3614	26	17	"	"	PUNCT
ajpdis-3614	27	1	[	[	X
ajpdis-3614	27	2	2	2	NUM
ajpdis-3614	27	3	]	]	PUNCT
ajpdis-3614	27	4	,	,	PUNCT
ajpdis-3614	27	5	according	accord	VERB
ajpdis-3614	27	6	to	to	ADP
ajpdis-3614	27	7	kh	kh	PROPN
ajpdis-3614	27	8	.	.	PROPN
ajpdis-3614	27	9	aliev	aliev	PROPN
ajpdis-3614	27	10	,	,	PUNCT
ajpdis-3614	27	11	"	"	PUNCT
ajpdis-3614	27	12	their	their	PRON
ajpdis-3614	27	13	distinction	distinction	NOUN
ajpdis-3614	27	14	should	should	AUX
ajpdis-3614	27	15	be	be	AUX
ajpdis-3614	27	16	made	make	VERB
ajpdis-3614	27	17	according	accord	VERB
ajpdis-3614	27	18	to	to	ADP
ajpdis-3614	27	19	the	the	DET
ajpdis-3614	27	20	purposes	purpose	NOUN
ajpdis-3614	27	21	of	of	ADP
ajpdis-3614	27	22	use	use	NOUN
ajpdis-3614	27	23	"	"	PUNCT
ajpdis-3614	27	24	[	[	X
ajpdis-3614	27	25	3	3	NUM
ajpdis-3614	27	26	]	]	PUNCT
ajpdis-3614	27	27	.	.	PUNCT
ajpdis-3614	28	1	also	also	ADV
ajpdis-3614	28	2	,	,	PUNCT
ajpdis-3614	28	3	e.	e.	PROPN
ajpdis-3614	28	4	mikhina	mikhina	PROPN
ajpdis-3614	28	5	says	say	VERB
ajpdis-3614	28	6	that	that	SCONJ
ajpdis-3614	28	7	"	"	PUNCT
ajpdis-3614	28	8	it	it	PRON
ajpdis-3614	28	9	is	be	AUX
ajpdis-3614	28	10	expedient	expedient	ADJ
ajpdis-3614	28	11	to	to	PART
ajpdis-3614	28	12	apply	apply	VERB
ajpdis-3614	28	13	benefits	benefit	NOUN
ajpdis-3614	28	14	taking	take	VERB
ajpdis-3614	28	15	into	into	ADP
ajpdis-3614	28	16	account	account	NOUN
ajpdis-3614	28	17	the	the	DET
ajpdis-3614	28	18	level	level	NOUN
ajpdis-3614	28	19	of	of	ADP
ajpdis-3614	28	20	financial	financial	ADJ
ajpdis-3614	28	21	well	well	NOUN
ajpdis-3614	28	22	-	-	PUNCT
ajpdis-3614	28	23	being	be	AUX
ajpdis-3614	28	24	depending	depend	VERB
ajpdis-3614	28	25	on	on	ADP
ajpdis-3614	28	26	the	the	DET
ajpdis-3614	28	27	categories	category	NOUN
ajpdis-3614	28	28	of	of	ADP
ajpdis-3614	28	29	real	real	ADJ
ajpdis-3614	28	30	estate	estate	NOUN
ajpdis-3614	28	31	taxpayers	taxpayer	NOUN
ajpdis-3614	28	32	"	"	PUNCT
ajpdis-3614	28	33	[	[	X
ajpdis-3614	28	34	5	5	NUM
ajpdis-3614	28	35	]	]	PUNCT
ajpdis-3614	28	36	,	,	PUNCT
ajpdis-3614	28	37	while	while	SCONJ
ajpdis-3614	28	38	e.	e.	PROPN
ajpdis-3614	28	39	mikhaseva	mikhaseva	PROPN
ajpdis-3614	28	40	says	say	VERB
ajpdis-3614	28	41	"	"	PUNCT
ajpdis-3614	28	42	it	it	PRON
ajpdis-3614	28	43	is	be	AUX
ajpdis-3614	28	44	expedient	expedient	ADJ
ajpdis-3614	28	45	to	to	PART
ajpdis-3614	28	46	apply	apply	VERB
ajpdis-3614	28	47	benefits	benefit	NOUN
ajpdis-3614	28	48	to	to	ADP
ajpdis-3614	28	49	individual	individual	ADJ
ajpdis-3614	28	50	objects	object	NOUN
ajpdis-3614	28	51	of	of	ADP
ajpdis-3614	28	52	real	real	ADJ
ajpdis-3614	28	53	estate	estate	NOUN
ajpdis-3614	28	54	"	"	PUNCT
ajpdis-3614	29	1	[	[	X
ajpdis-3614	29	2	6	6	NUM
ajpdis-3614	29	3	]	]	PUNCT
ajpdis-3614	29	4	.	.	PUNCT
ajpdis-3614	30	1	among	among	ADP
ajpdis-3614	30	2	the	the	DET
ajpdis-3614	30	3	foreign	foreign	ADJ
ajpdis-3614	30	4	economists	economist	NOUN
ajpdis-3614	30	5	,	,	PUNCT
ajpdis-3614	30	6	we	we	PRON
ajpdis-3614	30	7	can	can	AUX
ajpdis-3614	30	8	see	see	VERB
ajpdis-3614	30	9	the	the	DET
ajpdis-3614	30	10	research	research	NOUN
ajpdis-3614	30	11	on	on	ADP
ajpdis-3614	30	12	real	real	ADJ
ajpdis-3614	30	13	estate	estate	NOUN
ajpdis-3614	30	14	taxation	taxation	NOUN
ajpdis-3614	30	15	in	in	ADP
ajpdis-3614	30	16	the	the	DET
ajpdis-3614	30	17	scientific	scientific	ADJ
ajpdis-3614	30	18	works	work	NOUN
ajpdis-3614	30	19	of	of	ADP
ajpdis-3614	30	20	the	the	DET
ajpdis-3614	30	21	uzbek	uzbek	PROPN
ajpdis-3614	30	22	economists	economist	NOUN
ajpdis-3614	30	23	a.altiev	a.altiev	ADV
ajpdis-3614	30	24	,	,	PUNCT
ajpdis-3614	30	25	i.niyazmetov	i.niyazmetov	NOUN
ajpdis-3614	30	26	,	,	PUNCT
ajpdis-3614	30	27	sh.musalimov	sh.musalimov	PUNCT
ajpdis-3614	30	28	and	and	CCONJ
ajpdis-3614	30	29	s.boymurotov	s.boymurotov	ADJ
ajpdis-3614	30	30	.	.	PUNCT
ajpdis-3614	31	1	it	it	PRON
ajpdis-3614	31	2	should	should	AUX
ajpdis-3614	31	3	be	be	AUX
ajpdis-3614	31	4	noted	note	VERB
ajpdis-3614	31	5	that	that	SCONJ
ajpdis-3614	31	6	the	the	DET
ajpdis-3614	31	7	approaches	approach	NOUN
ajpdis-3614	31	8	to	to	ADP
ajpdis-3614	31	9	taxation	taxation	NOUN
ajpdis-3614	31	10	of	of	ADP
ajpdis-3614	31	11	real	real	ADJ
ajpdis-3614	31	12	estate	estate	NOUN
ajpdis-3614	31	13	in	in	ADP
ajpdis-3614	31	14	uzbekistan	uzbekistan	PROPN
ajpdis-3614	31	15	proposed	propose	VERB
ajpdis-3614	31	16	by	by	ADP
ajpdis-3614	31	17	our	our	PRON
ajpdis-3614	31	18	local	local	ADJ
ajpdis-3614	31	19	economists	economist	NOUN
ajpdis-3614	31	20	,	,	PUNCT
ajpdis-3614	31	21	as	as	ADV
ajpdis-3614	31	22	well	well	ADV
ajpdis-3614	31	23	as	as	ADP
ajpdis-3614	31	24	the	the	DET
ajpdis-3614	31	25	reforms	reform	NOUN
ajpdis-3614	31	26	carried	carry	VERB
ajpdis-3614	31	27	out	out	ADP
ajpdis-3614	31	28	in	in	ADP
ajpdis-3614	31	29	this	this	DET
ajpdis-3614	31	30	direction	direction	NOUN
ajpdis-3614	31	31	in	in	ADP
ajpdis-3614	31	32	the	the	DET
ajpdis-3614	31	33	country	country	NOUN
ajpdis-3614	31	34	,	,	PUNCT
ajpdis-3614	31	35	are	be	AUX
ajpdis-3614	31	36	based	base	VERB
ajpdis-3614	31	37	on	on	ADP
ajpdis-3614	31	38	the	the	DET
ajpdis-3614	31	39	experience	experience	NOUN
ajpdis-3614	31	40	of	of	ADP
ajpdis-3614	31	41	foreign	foreign	ADJ
ajpdis-3614	31	42	countries	country	NOUN
ajpdis-3614	31	43	.	.	PUNCT
ajpdis-3614	32	1	i.	i.	PROPN
ajpdis-3614	32	2	niyazmetov	niyazmetov	PROPN
ajpdis-3614	32	3	should	should	AUX
ajpdis-3614	32	4	be	be	AUX
ajpdis-3614	32	5	singled	single	VERB
ajpdis-3614	32	6	out	out	ADP
ajpdis-3614	32	7	among	among	ADP
ajpdis-3614	32	8	the	the	DET
ajpdis-3614	32	9	modern	modern	ADJ
ajpdis-3614	32	10	uzbek	uzbek	PROPN
ajpdis-3614	32	11	economists	economist	NOUN
ajpdis-3614	32	12	studying	study	VERB
ajpdis-3614	32	13	the	the	DET
ajpdis-3614	32	14	reforms	reform	NOUN
ajpdis-3614	32	15	in	in	ADP
ajpdis-3614	32	16	this	this	DET
ajpdis-3614	32	17	field	field	NOUN
ajpdis-3614	32	18	of	of	ADP
ajpdis-3614	32	19	taxation	taxation	NOUN
ajpdis-3614	32	20	.	.	PUNCT
ajpdis-3614	33	1	his	his	PRON
ajpdis-3614	33	2	research	research	NOUN
ajpdis-3614	33	3	leads	lead	VERB
ajpdis-3614	33	4	to	to	ADP
ajpdis-3614	33	5	the	the	DET
ajpdis-3614	33	6	conclusion	conclusion	NOUN
ajpdis-3614	33	7	that	that	SCONJ
ajpdis-3614	33	8	the	the	DET
ajpdis-3614	33	9	development	development	NOUN
ajpdis-3614	33	10	of	of	ADP
ajpdis-3614	33	11	the	the	DET
ajpdis-3614	33	12	conceptual	conceptual	ADJ
ajpdis-3614	33	13	basis	basis	NOUN
ajpdis-3614	33	14	of	of	ADP
ajpdis-3614	33	15	real	real	ADJ
ajpdis-3614	33	16	estate	estate	NOUN
ajpdis-3614	33	17	taxation	taxation	NOUN
ajpdis-3614	33	18	was	be	AUX
ajpdis-3614	33	19	historically	historically	ADV
ajpdis-3614	33	20	based	base	VERB
ajpdis-3614	33	21	on	on	ADP
ajpdis-3614	33	22	adding	add	VERB
ajpdis-3614	33	23	land	land	NOUN
ajpdis-3614	33	24	and	and	CCONJ
ajpdis-3614	33	25	real	real	ADJ
ajpdis-3614	33	26	estate	estate	NOUN
ajpdis-3614	33	27	objects	object	NOUN
ajpdis-3614	33	28	to	to	PART
ajpdis-3614	33	29	tax	tax	NOUN
ajpdis-3614	33	30	relations	relation	NOUN
ajpdis-3614	33	31	.	.	PUNCT
ajpdis-3614	34	1	the	the	DET
ajpdis-3614	34	2	economist	economist	NOUN
ajpdis-3614	34	3	stated	state	VERB
ajpdis-3614	34	4	that	that	SCONJ
ajpdis-3614	34	5	"	"	PUNCT
ajpdis-3614	34	6	land	land	NOUN
ajpdis-3614	34	7	and	and	CCONJ
ajpdis-3614	34	8	property	property	NOUN
ajpdis-3614	34	9	taxes	taxis	NOUN
ajpdis-3614	34	10	are	be	AUX
ajpdis-3614	34	11	the	the	DET
ajpdis-3614	34	12	most	most	ADV
ajpdis-3614	34	13	ineffective	ineffective	ADJ
ajpdis-3614	34	14	taxes	taxis	NOUN
ajpdis-3614	34	15	in	in	ADP
ajpdis-3614	34	16	the	the	DET
ajpdis-3614	34	17	country	country	NOUN
ajpdis-3614	34	18	,	,	PUNCT
ajpdis-3614	34	19	and	and	CCONJ
ajpdis-3614	34	20	the	the	DET
ajpdis-3614	34	21	tax	tax	NOUN
ajpdis-3614	34	22	administration	administration	NOUN
ajpdis-3614	34	23	related	relate	VERB
ajpdis-3614	34	24	to	to	ADP
ajpdis-3614	34	25	their	their	PRON
ajpdis-3614	34	26	calculation	calculation	NOUN
ajpdis-3614	34	27	and	and	CCONJ
ajpdis-3614	34	28	collection	collection	NOUN
ajpdis-3614	34	29	is	be	AUX
ajpdis-3614	34	30	costing	cost	VERB
ajpdis-3614	34	31	the	the	DET
ajpdis-3614	34	32	state	state	NOUN
ajpdis-3614	34	33	a	a	DET
ajpdis-3614	34	34	lot	lot	NOUN
ajpdis-3614	34	35	.	.	PUNCT
ajpdis-3614	35	1	therefore	therefore	ADV
ajpdis-3614	35	2	,	,	PUNCT
ajpdis-3614	35	3	by	by	ADP
ajpdis-3614	35	4	improving	improve	VERB
ajpdis-3614	35	5	the	the	DET
ajpdis-3614	35	6	mechanisms	mechanism	NOUN
ajpdis-3614	35	7	of	of	ADP
ajpdis-3614	35	8	property	property	NOUN
ajpdis-3614	35	9	taxes	taxis	NOUN
ajpdis-3614	35	10	in	in	ADP
ajpdis-3614	35	11	uzbekistan	uzbekistan	PROPN
ajpdis-3614	35	12	,	,	PUNCT
ajpdis-3614	35	13	it	it	PRON
ajpdis-3614	35	14	is	be	AUX
ajpdis-3614	35	15	necessary	necessary	ADJ
ajpdis-3614	35	16	to	to	PART
ajpdis-3614	35	17	increase	increase	VERB
ajpdis-3614	35	18	their	their	PRON
ajpdis-3614	35	19	effectiveness	effectiveness	NOUN
ajpdis-3614	35	20	and	and	CCONJ
ajpdis-3614	35	21	fiscal	fiscal	ADJ
ajpdis-3614	35	22	importance	importance	NOUN
ajpdis-3614	35	23	.	.	PUNCT
ajpdis-3614	36	1	for	for	ADP
ajpdis-3614	36	2	this	this	DET
ajpdis-3614	36	3	purpose	purpose	NOUN
ajpdis-3614	36	4	,	,	PUNCT
ajpdis-3614	36	5	he	he	PRON
ajpdis-3614	36	6	put	put	VERB
ajpdis-3614	36	7	forward	forward	ADV
ajpdis-3614	36	8	the	the	DET
ajpdis-3614	36	9	proposal	proposal	NOUN
ajpdis-3614	36	10	that	that	SCONJ
ajpdis-3614	36	11	it	it	PRON
ajpdis-3614	36	12	is	be	AUX
ajpdis-3614	36	13	appropriate	appropriate	ADJ
ajpdis-3614	36	14	to	to	PART
ajpdis-3614	36	15	unify	unify	VERB
ajpdis-3614	36	16	the	the	DET
ajpdis-3614	36	17	base	base	NOUN
ajpdis-3614	36	18	of	of	ADP
ajpdis-3614	36	19	land	land	NOUN
ajpdis-3614	36	20	and	and	CCONJ
ajpdis-3614	36	21	property	property	NOUN
ajpdis-3614	36	22	taxes	taxis	NOUN
ajpdis-3614	36	23	of	of	ADP
ajpdis-3614	36	24	legal	legal	ADJ
ajpdis-3614	36	25	entities	entity	NOUN
ajpdis-3614	36	26	and	and	CCONJ
ajpdis-3614	36	27	individuals	individual	NOUN
ajpdis-3614	36	28	and	and	CCONJ
ajpdis-3614	36	29	unite	unite	VERB
ajpdis-3614	36	30	them	they	PRON
ajpdis-3614	36	31	into	into	ADP
ajpdis-3614	36	32	a	a	DET
ajpdis-3614	36	33	single	single	ADJ
ajpdis-3614	36	34	"	"	PUNCT
ajpdis-3614	36	35	real	real	ADJ
ajpdis-3614	36	36	estate	estate	NOUN
ajpdis-3614	36	37	tax	tax	NOUN
ajpdis-3614	36	38	"	"	PUNCT
ajpdis-3614	36	39	[	[	X
ajpdis-3614	36	40	7	7	NUM
ajpdis-3614	36	41	]	]	PUNCT
ajpdis-3614	36	42	.	.	PUNCT
ajpdis-3614	37	1	also	also	ADV
ajpdis-3614	37	2	,	,	PUNCT
ajpdis-3614	37	3	in	in	ADP
ajpdis-3614	37	4	his	his	PRON
ajpdis-3614	37	5	scientific	scientific	ADJ
ajpdis-3614	37	6	works	work	NOUN
ajpdis-3614	37	7	,	,	PUNCT
ajpdis-3614	37	8	based	base	VERB
ajpdis-3614	37	9	on	on	ADP
ajpdis-3614	37	10	foreign	foreign	ADJ
ajpdis-3614	37	11	experiences	experience	NOUN
ajpdis-3614	37	12	,	,	PUNCT
ajpdis-3614	37	13	the	the	DET
ajpdis-3614	37	14	ideas	idea	NOUN
ajpdis-3614	37	15	of	of	ADP
ajpdis-3614	37	16	introducing	introduce	VERB
ajpdis-3614	37	17	a	a	DET
ajpdis-3614	37	18	non	non	ADJ
ajpdis-3614	37	19	-	-	ADJ
ajpdis-3614	37	20	taxable	taxable	ADJ
ajpdis-3614	37	21	minimum	minimum	NOUN
ajpdis-3614	37	22	for	for	ADP
ajpdis-3614	37	23	real	real	ADJ
ajpdis-3614	37	24	estate	estate	NOUN
ajpdis-3614	37	25	were	be	AUX
ajpdis-3614	37	26	also	also	ADV
ajpdis-3614	37	27	included	include	VERB
ajpdis-3614	37	28	.	.	PUNCT
ajpdis-3614	38	1	research	research	NOUN
ajpdis-3614	38	2	methodology	methodology	NOUN
ajpdis-3614	38	3	.	.	PUNCT
ajpdis-3614	39	1	statistical	statistical	ADJ
ajpdis-3614	39	2	table	table	NOUN
ajpdis-3614	39	3	and	and	CCONJ
ajpdis-3614	39	4	analytical	analytical	ADJ
ajpdis-3614	39	5	comparison	comparison	NOUN
ajpdis-3614	39	6	,	,	PUNCT
ajpdis-3614	39	7	logical	logical	ADJ
ajpdis-3614	39	8	and	and	CCONJ
ajpdis-3614	39	9	comparative	comparative	ADJ
ajpdis-3614	39	10	analysis	analysis	NOUN
ajpdis-3614	39	11	,	,	PUNCT
ajpdis-3614	39	12	grouping	group	VERB
ajpdis-3614	39	13	methods	method	NOUN
ajpdis-3614	39	14	and	and	CCONJ
ajpdis-3614	39	15	research	research	NOUN
ajpdis-3614	39	16	works	work	NOUN
ajpdis-3614	39	17	of	of	ADP
ajpdis-3614	39	18	foreign	foreign	ADJ
ajpdis-3614	39	19	and	and	CCONJ
ajpdis-3614	39	20	local	local	ADJ
ajpdis-3614	39	21	scientists	scientist	NOUN
ajpdis-3614	39	22	on	on	ADP
ajpdis-3614	39	23	the	the	DET
ajpdis-3614	39	24	topic	topic	NOUN
ajpdis-3614	39	25	were	be	AUX
ajpdis-3614	39	26	widely	widely	ADV
ajpdis-3614	39	27	used	use	VERB
ajpdis-3614	39	28	in	in	ADP
ajpdis-3614	39	29	this	this	DET
ajpdis-3614	39	30	study	study	NOUN
ajpdis-3614	39	31	.	.	PUNCT
ajpdis-3614	40	1	analysis	analysis	NOUN
ajpdis-3614	40	2	and	and	CCONJ
ajpdis-3614	40	3	results	result	NOUN
ajpdis-3614	40	4	.	.	PUNCT
ajpdis-3614	41	1	in	in	ADP
ajpdis-3614	41	2	order	order	NOUN
ajpdis-3614	41	3	to	to	PART
ajpdis-3614	41	4	implement	implement	VERB
ajpdis-3614	41	5	real	real	ADJ
ajpdis-3614	41	6	estate	estate	NOUN
ajpdis-3614	41	7	tax	tax	NOUN
ajpdis-3614	41	8	in	in	ADP
ajpdis-3614	41	9	uzbekistan	uzbekistan	PROPN
ajpdis-3614	41	10	,	,	PUNCT
ajpdis-3614	41	11	the	the	DET
ajpdis-3614	41	12	experience	experience	NOUN
ajpdis-3614	41	13	of	of	ADP
ajpdis-3614	41	14	developed	develop	VERB
ajpdis-3614	41	15	foreign	foreign	ADJ
ajpdis-3614	41	16	countries	country	NOUN
ajpdis-3614	41	17	was	be	AUX
ajpdis-3614	41	18	analyzed	analyze	VERB
ajpdis-3614	41	19	.	.	PUNCT
ajpdis-3614	42	1	in	in	ADP
ajpdis-3614	42	2	great	great	ADJ
ajpdis-3614	42	3	britain	britain	PROPN
ajpdis-3614	42	4	,	,	PUNCT
ajpdis-3614	42	5	"	"	PUNCT
ajpdis-3614	42	6	residential	residential	ADJ
ajpdis-3614	42	7	and	and	CCONJ
ajpdis-3614	42	8	non	non	ADJ
ajpdis-3614	42	9	-	-	ADJ
ajpdis-3614	42	10	residential	residential	ADJ
ajpdis-3614	42	11	objects	object	NOUN
ajpdis-3614	42	12	are	be	AUX
ajpdis-3614	42	13	taxed	tax	VERB
ajpdis-3614	42	14	depending	depend	VERB
ajpdis-3614	42	15	on	on	ADP
ajpdis-3614	42	16	the	the	DET
ajpdis-3614	42	17	purpose	purpose	NOUN
ajpdis-3614	42	18	of	of	ADP
ajpdis-3614	42	19	real	real	ADJ
ajpdis-3614	42	20	estate	estate	NOUN
ajpdis-3614	42	21	use	use	NOUN
ajpdis-3614	42	22	.	.	PUNCT
ajpdis-3614	43	1	in	in	ADP
ajpdis-3614	43	2	these	these	DET
ajpdis-3614	43	3	taxes	taxis	NOUN
ajpdis-3614	43	4	,	,	PUNCT
ajpdis-3614	43	5	the	the	DET
ajpdis-3614	43	6	value	value	NOUN
ajpdis-3614	43	7	of	of	ADP
ajpdis-3614	43	8	the	the	DET
ajpdis-3614	43	9	taxable	taxable	ADJ
ajpdis-3614	43	10	property	property	NOUN
ajpdis-3614	43	11	is	be	AUX
ajpdis-3614	43	12	determined	determine	VERB
ajpdis-3614	43	13	differently	differently	ADV
ajpdis-3614	43	14	.	.	PUNCT
ajpdis-3614	44	1	thus	thus	ADV
ajpdis-3614	44	2	,	,	PUNCT
ajpdis-3614	44	3	the	the	DET
ajpdis-3614	44	4	tax	tax	NOUN
ajpdis-3614	44	5	base	base	NOUN
ajpdis-3614	44	6	for	for	ADP
ajpdis-3614	44	7	non	non	ADJ
ajpdis-3614	44	8	-	-	ADJ
ajpdis-3614	44	9	residential	residential	ADJ
ajpdis-3614	44	10	objects	object	NOUN
ajpdis-3614	44	11	is	be	AUX
ajpdis-3614	44	12	calculated	calculate	VERB
ajpdis-3614	44	13	from	from	ADP
ajpdis-3614	44	14	the	the	DET
ajpdis-3614	44	15	rental	rental	ADJ
ajpdis-3614	44	16	value	value	NOUN
ajpdis-3614	44	17	of	of	ADP
ajpdis-3614	44	18	real	real	ADJ
ajpdis-3614	44	19	estate	estate	NOUN
ajpdis-3614	44	20	,	,	PUNCT
ajpdis-3614	44	21	and	and	CCONJ
ajpdis-3614	44	22	for	for	ADP
ajpdis-3614	44	23	residential	residential	ADJ
ajpdis-3614	44	24	objects	object	NOUN
ajpdis-3614	44	25	from	from	ADP
ajpdis-3614	44	26	its	its	PRON
ajpdis-3614	44	27	cadastral	cadastral	ADJ
ajpdis-3614	44	28	value	value	NOUN
ajpdis-3614	44	29	"	"	PUNCT
ajpdis-3614	44	30	[	[	X
ajpdis-3614	44	31	24	24	NUM
ajpdis-3614	44	32	]	]	PUNCT
ajpdis-3614	44	33	.	.	PUNCT
ajpdis-3614	45	1	"	"	PUNCT
ajpdis-3614	45	2	and	and	CCONJ
ajpdis-3614	45	3	in	in	ADP
ajpdis-3614	45	4	ireland	ireland	PROPN
ajpdis-3614	45	5	,	,	PUNCT
ajpdis-3614	45	6	property	property	NOUN
ajpdis-3614	45	7	tax	tax	NOUN
ajpdis-3614	45	8	applies	apply	VERB
ajpdis-3614	45	9	to	to	ADP
ajpdis-3614	45	10	both	both	CCONJ
ajpdis-3614	45	11	commercial	commercial	ADJ
ajpdis-3614	45	12	and	and	CCONJ
ajpdis-3614	45	13	residential	residential	ADJ
ajpdis-3614	45	14	property	property	NOUN
ajpdis-3614	45	15	.	.	PUNCT
ajpdis-3614	46	1	taxation	taxation	NOUN
ajpdis-3614	46	2	of	of	ADP
ajpdis-3614	46	3	commercial	commercial	ADJ
ajpdis-3614	46	4	real	real	ADJ
ajpdis-3614	46	5	estate	estate	NOUN
ajpdis-3614	46	6	is	be	AUX
ajpdis-3614	46	7	based	base	VERB
ajpdis-3614	46	8	on	on	ADP
ajpdis-3614	46	9	the	the	DET
ajpdis-3614	46	10	nominal	nominal	ADJ
ajpdis-3614	46	11	value	value	NOUN
ajpdis-3614	46	12	of	of	ADP
ajpdis-3614	46	13	the	the	DET
ajpdis-3614	46	14	occupied	occupied	ADJ
ajpdis-3614	46	15	area	area	NOUN
ajpdis-3614	46	16	,	,	PUNCT
ajpdis-3614	46	17	and	and	CCONJ
ajpdis-3614	46	18	for	for	ADP
ajpdis-3614	46	19	residential	residential	ADJ
ajpdis-3614	46	20	real	real	ADJ
ajpdis-3614	46	21	estate	estate	NOUN
ajpdis-3614	46	22	is	be	AUX
ajpdis-3614	46	23	based	base	VERB
ajpdis-3614	46	24	on	on	ADP
ajpdis-3614	46	25	information	information	NOUN
ajpdis-3614	46	26	on	on	ADP
ajpdis-3614	46	27	the	the	DET
ajpdis-3614	46	28	market	market	NOUN
ajpdis-3614	46	29	value	value	NOUN
ajpdis-3614	46	30	of	of	ADP
ajpdis-3614	46	31	real	real	ADJ
ajpdis-3614	46	32	estate	estate	NOUN
ajpdis-3614	46	33	"	"	PUNCT
ajpdis-3614	47	1	[	[	X
ajpdis-3614	47	2	26	26	NUM
ajpdis-3614	47	3	]	]	PUNCT
ajpdis-3614	47	4	.	.	PUNCT
ajpdis-3614	48	1	privileges	privilege	NOUN
ajpdis-3614	48	2	are	be	AUX
ajpdis-3614	48	3	also	also	ADV
ajpdis-3614	48	4	given	give	VERB
ajpdis-3614	48	5	to	to	ADP
ajpdis-3614	48	6	real	real	ADJ
ajpdis-3614	48	7	estate	estate	NOUN
ajpdis-3614	48	8	owned	own	VERB
ajpdis-3614	48	9	by	by	ADP
ajpdis-3614	48	10	local	local	ADJ
ajpdis-3614	48	11	authorities	authority	NOUN
ajpdis-3614	48	12	,	,	PUNCT
ajpdis-3614	48	13	unrealized	unrealized	ADJ
ajpdis-3614	48	14	,	,	PUNCT
ajpdis-3614	48	15	ownerless	ownerless	NOUN
ajpdis-3614	48	16	,	,	PUNCT
ajpdis-3614	48	17	under	under	ADP
ajpdis-3614	48	18	construction	construction	NOUN
ajpdis-3614	48	19	,	,	PUNCT
ajpdis-3614	48	20	intended	intend	VERB
ajpdis-3614	48	21	for	for	ADP
ajpdis-3614	48	22	the	the	DET
ajpdis-3614	48	23	disabled	disabled	ADJ
ajpdis-3614	48	24	,	,	PUNCT
ajpdis-3614	48	25	as	as	ADV
ajpdis-3614	48	26	well	well	ADV
ajpdis-3614	48	27	as	as	ADP
ajpdis-3614	48	28	used	use	VERB
ajpdis-3614	48	29	by	by	ADP
ajpdis-3614	48	30	international	international	ADJ
ajpdis-3614	48	31	and	and	CCONJ
ajpdis-3614	48	32	charitable	charitable	ADJ
ajpdis-3614	48	33	organizations	organization	NOUN
ajpdis-3614	48	34	.	.	PUNCT
ajpdis-3614	49	1	as	as	ADP
ajpdis-3614	49	2	in	in	ADP
ajpdis-3614	49	3	uzbekistan	uzbekistan	PROPN
ajpdis-3614	49	4	,	,	PUNCT
ajpdis-3614	49	5	in	in	ADP
ajpdis-3614	49	6	most	most	ADV
ajpdis-3614	49	7	developed	develop	VERB
ajpdis-3614	49	8	foreign	foreign	ADJ
ajpdis-3614	49	9	countries	country	NOUN
ajpdis-3614	49	10	,	,	PUNCT
ajpdis-3614	49	11	the	the	DET
ajpdis-3614	49	12	cadastral	cadastral	ADJ
ajpdis-3614	49	13	value	value	NOUN
ajpdis-3614	49	14	of	of	ADP
ajpdis-3614	49	15	real	real	ADJ
ajpdis-3614	49	16	estate	estate	NOUN
ajpdis-3614	49	17	is	be	AUX
ajpdis-3614	49	18	the	the	DET
ajpdis-3614	49	19	basis	basis	NOUN
ajpdis-3614	49	20	for	for	ADP
ajpdis-3614	49	21	determining	determine	VERB
ajpdis-3614	49	22	the	the	DET
ajpdis-3614	49	23	tax	tax	NOUN
ajpdis-3614	49	24	base	base	NOUN
ajpdis-3614	49	25	.	.	PUNCT
ajpdis-3614	50	1	also	also	ADV
ajpdis-3614	50	2	,	,	PUNCT
ajpdis-3614	50	3	foreign	foreign	ADJ
ajpdis-3614	50	4	countries	country	NOUN
ajpdis-3614	50	5	have	have	VERB
ajpdis-3614	50	6	different	different	ADJ
ajpdis-3614	50	7	approaches	approach	NOUN
ajpdis-3614	50	8	to	to	ADP
ajpdis-3614	50	9	determining	determine	VERB
ajpdis-3614	50	10	the	the	DET
ajpdis-3614	50	11	taxable	taxable	ADJ
ajpdis-3614	50	12	base	base	NOUN
ajpdis-3614	50	13	.	.	PUNCT
ajpdis-3614	51	1	in	in	ADP
ajpdis-3614	51	2	developed	develop	VERB
ajpdis-3614	51	3	foreign	foreign	ADJ
ajpdis-3614	51	4	countries	country	NOUN
ajpdis-3614	51	5	,	,	PUNCT
ajpdis-3614	51	6	real	real	ADJ
ajpdis-3614	51	7	estate	estate	NOUN
ajpdis-3614	51	8	tax	tax	NOUN
ajpdis-3614	51	9	is	be	AUX
ajpdis-3614	51	10	determined	determine	VERB
ajpdis-3614	51	11	on	on	ADP
ajpdis-3614	51	12	the	the	DET
ajpdis-3614	51	13	basis	basis	NOUN
ajpdis-3614	51	14	of	of	ADP
ajpdis-3614	51	15	the	the	DET
ajpdis-3614	51	16	sale	sale	NOUN
ajpdis-3614	51	17	price	price	NOUN
ajpdis-3614	51	18	of	of	ADP
ajpdis-3614	51	19	real	real	ADJ
ajpdis-3614	51	20	estate	estate	NOUN
ajpdis-3614	51	21	objects	object	NOUN
ajpdis-3614	51	22	,	,	PUNCT
ajpdis-3614	51	23	the	the	DET
ajpdis-3614	51	24	amount	amount	NOUN
ajpdis-3614	51	25	of	of	ADP
ajpdis-3614	51	26	income	income	NOUN
ajpdis-3614	51	27	from	from	ADP
ajpdis-3614	51	28	renting	rent	VERB
ajpdis-3614	51	29	real	real	ADJ
ajpdis-3614	51	30	estate	estate	NOUN
ajpdis-3614	51	31	(	(	PUNCT
ajpdis-3614	51	32	rental	rental	ADJ
ajpdis-3614	51	33	102	102	NUM
ajpdis-3614	51	34	journal	journal	NOUN
ajpdis-3614	51	35	of	of	ADP
ajpdis-3614	51	36	public	public	ADJ
ajpdis-3614	51	37	diplomacy	diplomacy	NOUN
ajpdis-3614	51	38	and	and	CCONJ
ajpdis-3614	51	39	international	international	ADJ
ajpdis-3614	51	40	studies	study	NOUN
ajpdis-3614	51	41	www	www	PROPN
ajpdis-3614	51	42	.	.	PUNCT
ajpdis-3614	52	1	grnjournal.us	grnjournal.us	X
ajpdis-3614	52	2	income	income	NOUN
ajpdis-3614	52	3	)	)	PUNCT
ajpdis-3614	52	4	,	,	PUNCT
ajpdis-3614	52	5	as	as	ADV
ajpdis-3614	52	6	well	well	ADV
ajpdis-3614	52	7	as	as	ADP
ajpdis-3614	52	8	other	other	ADJ
ajpdis-3614	52	9	characteristics	characteristic	NOUN
ajpdis-3614	52	10	specific	specific	ADJ
ajpdis-3614	52	11	to	to	ADP
ajpdis-3614	52	12	these	these	DET
ajpdis-3614	52	13	objects	object	NOUN
ajpdis-3614	52	14	that	that	PRON
ajpdis-3614	52	15	directly	directly	ADV
ajpdis-3614	52	16	affect	affect	VERB
ajpdis-3614	52	17	the	the	DET
ajpdis-3614	52	18	amount	amount	NOUN
ajpdis-3614	52	19	of	of	ADP
ajpdis-3614	52	20	expected	expect	VERB
ajpdis-3614	52	21	income	income	NOUN
ajpdis-3614	52	22	or	or	CCONJ
ajpdis-3614	52	23	capital	capital	NOUN
ajpdis-3614	52	24	growth	growth	NOUN
ajpdis-3614	52	25	.	.	PUNCT
ajpdis-3614	53	1	it	it	PRON
ajpdis-3614	53	2	is	be	AUX
ajpdis-3614	53	3	noted	note	VERB
ajpdis-3614	53	4	that	that	SCONJ
ajpdis-3614	53	5	in	in	ADP
ajpdis-3614	53	6	belgium	belgium	PROPN
ajpdis-3614	53	7	and	and	CCONJ
ajpdis-3614	53	8	italy	italy	PROPN
ajpdis-3614	53	9	,	,	PUNCT
ajpdis-3614	53	10	"	"	PUNCT
ajpdis-3614	53	11	the	the	DET
ajpdis-3614	53	12	tax	tax	NOUN
ajpdis-3614	53	13	base	base	NOUN
ajpdis-3614	53	14	is	be	AUX
ajpdis-3614	53	15	established	establish	VERB
ajpdis-3614	53	16	on	on	ADP
ajpdis-3614	53	17	the	the	DET
ajpdis-3614	53	18	basis	basis	NOUN
ajpdis-3614	53	19	of	of	ADP
ajpdis-3614	53	20	income	income	NOUN
ajpdis-3614	53	21	from	from	ADP
ajpdis-3614	53	22	real	real	ADJ
ajpdis-3614	53	23	estate	estate	NOUN
ajpdis-3614	53	24	.	.	PUNCT
ajpdis-3614	54	1	the	the	DET
ajpdis-3614	54	2	tax	tax	NOUN
ajpdis-3614	54	3	base	base	NOUN
ajpdis-3614	54	4	for	for	ADP
ajpdis-3614	54	5	real	real	ADJ
ajpdis-3614	54	6	estate	estate	NOUN
ajpdis-3614	54	7	objects	object	NOUN
ajpdis-3614	54	8	located	locate	VERB
ajpdis-3614	54	9	in	in	ADP
ajpdis-3614	54	10	and	and	CCONJ
ajpdis-3614	54	11	outside	outside	ADP
ajpdis-3614	54	12	the	the	DET
ajpdis-3614	54	13	territory	territory	NOUN
ajpdis-3614	54	14	of	of	ADP
ajpdis-3614	54	15	these	these	DET
ajpdis-3614	54	16	states	state	NOUN
ajpdis-3614	54	17	is	be	AUX
ajpdis-3614	54	18	determined	determine	VERB
ajpdis-3614	54	19	based	base	VERB
ajpdis-3614	54	20	on	on	ADP
ajpdis-3614	54	21	approaches	approach	NOUN
ajpdis-3614	54	22	.	.	PUNCT
ajpdis-3614	55	1	the	the	DET
ajpdis-3614	55	2	property	property	NOUN
ajpdis-3614	55	3	tax	tax	NOUN
ajpdis-3614	55	4	base	base	NOUN
ajpdis-3614	55	5	in	in	ADP
ajpdis-3614	55	6	belgium	belgium	NOUN
ajpdis-3614	55	7	is	be	AUX
ajpdis-3614	55	8	determined	determine	VERB
ajpdis-3614	55	9	by	by	ADP
ajpdis-3614	55	10	the	the	DET
ajpdis-3614	55	11	tax	tax	NOUN
ajpdis-3614	55	12	authorities	authority	NOUN
ajpdis-3614	55	13	as	as	ADP
ajpdis-3614	55	14	the	the	DET
ajpdis-3614	55	15	rental	rental	ADJ
ajpdis-3614	55	16	value	value	NOUN
ajpdis-3614	55	17	of	of	ADP
ajpdis-3614	55	18	these	these	DET
ajpdis-3614	55	19	properties	property	NOUN
ajpdis-3614	55	20	.	.	PUNCT
ajpdis-3614	56	1	if	if	SCONJ
ajpdis-3614	56	2	the	the	DET
ajpdis-3614	56	3	taxable	taxable	ADJ
ajpdis-3614	56	4	real	real	ADJ
ajpdis-3614	56	5	estate	estate	NOUN
ajpdis-3614	56	6	is	be	AUX
ajpdis-3614	56	7	located	locate	VERB
ajpdis-3614	56	8	outside	outside	ADP
ajpdis-3614	56	9	the	the	DET
ajpdis-3614	56	10	country	country	NOUN
ajpdis-3614	56	11	,	,	PUNCT
ajpdis-3614	56	12	the	the	DET
ajpdis-3614	56	13	taxable	taxable	ADJ
ajpdis-3614	56	14	base	base	NOUN
ajpdis-3614	56	15	is	be	AUX
ajpdis-3614	56	16	calculated	calculate	VERB
ajpdis-3614	56	17	based	base	VERB
ajpdis-3614	56	18	on	on	ADP
ajpdis-3614	56	19	the	the	DET
ajpdis-3614	56	20	value	value	NOUN
ajpdis-3614	56	21	determined	determine	VERB
ajpdis-3614	56	22	as	as	ADP
ajpdis-3614	56	23	the	the	DET
ajpdis-3614	56	24	sum	sum	NOUN
ajpdis-3614	56	25	of	of	ADP
ajpdis-3614	56	26	the	the	DET
ajpdis-3614	56	27	estimated	estimate	VERB
ajpdis-3614	56	28	rental	rental	ADJ
ajpdis-3614	56	29	value	value	NOUN
ajpdis-3614	56	30	and	and	CCONJ
ajpdis-3614	56	31	the	the	DET
ajpdis-3614	56	32	actual	actual	ADJ
ajpdis-3614	56	33	rental	rental	ADJ
ajpdis-3614	56	34	income	income	NOUN
ajpdis-3614	56	35	"	"	PUNCT
ajpdis-3614	57	1	[	[	X
ajpdis-3614	57	2	29	29	NUM
ajpdis-3614	57	3	]	]	PUNCT
ajpdis-3614	57	4	.	.	PUNCT
ajpdis-3614	58	1	in	in	ADP
ajpdis-3614	58	2	italy	italy	PROPN
ajpdis-3614	58	3	,	,	PUNCT
ajpdis-3614	58	4	“	"	PUNCT
ajpdis-3614	58	5	real	real	ADJ
ajpdis-3614	58	6	estate	estate	NOUN
ajpdis-3614	58	7	is	be	AUX
ajpdis-3614	58	8	taxed	tax	VERB
ajpdis-3614	58	9	on	on	ADP
ajpdis-3614	58	10	the	the	DET
ajpdis-3614	58	11	basis	basis	NOUN
ajpdis-3614	58	12	of	of	ADP
ajpdis-3614	58	13	estimated	estimate	VERB
ajpdis-3614	58	14	income	income	NOUN
ajpdis-3614	58	15	at	at	ADP
ajpdis-3614	58	16	revaluation	revaluation	NOUN
ajpdis-3614	58	17	.	.	PUNCT
ajpdis-3614	59	1	as	as	ADP
ajpdis-3614	59	2	a	a	DET
ajpdis-3614	59	3	result	result	NOUN
ajpdis-3614	59	4	,	,	PUNCT
ajpdis-3614	59	5	two	two	NUM
ajpdis-3614	59	6	categories	category	NOUN
ajpdis-3614	59	7	of	of	ADP
ajpdis-3614	59	8	real	real	ADJ
ajpdis-3614	59	9	estate	estate	NOUN
ajpdis-3614	59	10	residential	residential	ADJ
ajpdis-3614	59	11	and	and	CCONJ
ajpdis-3614	59	12	non	non	ADJ
ajpdis-3614	59	13	-	-	ADJ
ajpdis-3614	59	14	residential	residential	ADJ
ajpdis-3614	59	15	are	be	AUX
ajpdis-3614	59	16	multiplied	multiply	VERB
ajpdis-3614	59	17	by	by	ADP
ajpdis-3614	59	18	the	the	DET
ajpdis-3614	59	19	coefficient	coefficient	NOUN
ajpdis-3614	59	20	of	of	ADP
ajpdis-3614	59	21	real	real	ADJ
ajpdis-3614	59	22	estate	estate	NOUN
ajpdis-3614	59	23	goals	goal	NOUN
ajpdis-3614	59	24	.	.	PUNCT
ajpdis-3614	60	1	immovable	immovable	ADJ
ajpdis-3614	60	2	property	property	NOUN
ajpdis-3614	60	3	located	locate	VERB
ajpdis-3614	60	4	outside	outside	ADP
ajpdis-3614	60	5	italy	italy	PROPN
ajpdis-3614	60	6	is	be	AUX
ajpdis-3614	60	7	taxed	tax	VERB
ajpdis-3614	60	8	based	base	VERB
ajpdis-3614	60	9	on	on	ADP
ajpdis-3614	60	10	the	the	DET
ajpdis-3614	60	11	value	value	NOUN
ajpdis-3614	60	12	established	establish	VERB
ajpdis-3614	60	13	(	(	PUNCT
ajpdis-3614	60	14	market	market	NOUN
ajpdis-3614	60	15	value	value	NOUN
ajpdis-3614	60	16	)	)	PUNCT
ajpdis-3614	60	17	in	in	ADP
ajpdis-3614	60	18	the	the	DET
ajpdis-3614	60	19	country	country	NOUN
ajpdis-3614	60	20	where	where	SCONJ
ajpdis-3614	60	21	the	the	DET
ajpdis-3614	60	22	property	property	NOUN
ajpdis-3614	60	23	is	be	AUX
ajpdis-3614	60	24	located	locate	VERB
ajpdis-3614	60	25	"	"	PUNCT
ajpdis-3614	61	1	[	[	X
ajpdis-3614	61	2	18	18	NUM
ajpdis-3614	61	3	]	]	PUNCT
ajpdis-3614	61	4	.	.	PUNCT
ajpdis-3614	62	1	in	in	ADP
ajpdis-3614	62	2	sweden	sweden	PROPN
ajpdis-3614	62	3	,	,	PUNCT
ajpdis-3614	62	4	"	"	PUNCT
ajpdis-3614	62	5	separate	separate	ADJ
ajpdis-3614	62	6	rates	rate	NOUN
ajpdis-3614	62	7	are	be	AUX
ajpdis-3614	62	8	established	establish	VERB
ajpdis-3614	62	9	for	for	ADP
ajpdis-3614	62	10	real	real	ADJ
ajpdis-3614	62	11	estate	estate	NOUN
ajpdis-3614	62	12	objects	object	NOUN
ajpdis-3614	62	13	used	use	VERB
ajpdis-3614	62	14	for	for	ADP
ajpdis-3614	62	15	industrial	industrial	ADJ
ajpdis-3614	62	16	and	and	CCONJ
ajpdis-3614	62	17	commercial	commercial	ADJ
ajpdis-3614	62	18	purposes	purpose	NOUN
ajpdis-3614	62	19	,	,	PUNCT
ajpdis-3614	62	20	as	as	ADV
ajpdis-3614	62	21	well	well	ADV
ajpdis-3614	62	22	as	as	ADP
ajpdis-3614	62	23	for	for	ADP
ajpdis-3614	62	24	rented	rent	VERB
ajpdis-3614	62	25	apartments	apartment	NOUN
ajpdis-3614	62	26	"	"	PUNCT
ajpdis-3614	63	1	[	[	X
ajpdis-3614	63	2	12	12	NUM
ajpdis-3614	63	3	]	]	PUNCT
ajpdis-3614	63	4	.	.	PUNCT
ajpdis-3614	64	1	in	in	ADP
ajpdis-3614	64	2	poland	poland	PROPN
ajpdis-3614	64	3	,	,	PUNCT
ajpdis-3614	64	4	“	"	PUNCT
ajpdis-3614	64	5	the	the	DET
ajpdis-3614	64	6	tax	tax	NOUN
ajpdis-3614	64	7	rate	rate	NOUN
ajpdis-3614	64	8	depends	depend	VERB
ajpdis-3614	64	9	on	on	ADP
ajpdis-3614	64	10	the	the	DET
ajpdis-3614	64	11	type	type	NOUN
ajpdis-3614	64	12	of	of	ADP
ajpdis-3614	64	13	taxable	taxable	ADJ
ajpdis-3614	64	14	real	real	ADJ
ajpdis-3614	64	15	estate	estate	NOUN
ajpdis-3614	64	16	and	and	CCONJ
ajpdis-3614	64	17	the	the	DET
ajpdis-3614	64	18	purpose	purpose	NOUN
ajpdis-3614	64	19	of	of	ADP
ajpdis-3614	64	20	its	its	PRON
ajpdis-3614	64	21	use	use	NOUN
ajpdis-3614	64	22	.	.	PUNCT
ajpdis-3614	65	1	the	the	DET
ajpdis-3614	65	2	maximum	maximum	ADJ
ajpdis-3614	65	3	rate	rate	NOUN
ajpdis-3614	65	4	of	of	ADP
ajpdis-3614	65	5	real	real	ADJ
ajpdis-3614	65	6	estate	estate	NOUN
ajpdis-3614	65	7	tax	tax	NOUN
ajpdis-3614	65	8	for	for	ADP
ajpdis-3614	65	9	land	land	NOUN
ajpdis-3614	65	10	plots	plot	NOUN
ajpdis-3614	65	11	used	use	VERB
ajpdis-3614	65	12	for	for	ADP
ajpdis-3614	65	13	commercial	commercial	ADJ
ajpdis-3614	65	14	purposes	purpose	NOUN
ajpdis-3614	65	15	is	be	AUX
ajpdis-3614	65	16	0.9	0.9	NUM
ajpdis-3614	65	17	per	per	ADP
ajpdis-3614	65	18	square	square	ADJ
ajpdis-3614	65	19	meter	meter	NOUN
ajpdis-3614	65	20	,	,	PUNCT
ajpdis-3614	65	21	for	for	ADP
ajpdis-3614	65	22	other	other	ADJ
ajpdis-3614	65	23	land	land	NOUN
ajpdis-3614	65	24	plots	plot	NOUN
ajpdis-3614	65	25	0.47	0.47	NUM
ajpdis-3614	65	26	,	,	PUNCT
ajpdis-3614	65	27	for	for	ADP
ajpdis-3614	65	28	residential	residential	ADJ
ajpdis-3614	65	29	buildings	building	NOUN
ajpdis-3614	65	30	0.75	0.75	NUM
ajpdis-3614	65	31	,	,	PUNCT
ajpdis-3614	65	32	for	for	ADP
ajpdis-3614	65	33	buildings	building	NOUN
ajpdis-3614	65	34	used	use	VERB
ajpdis-3614	65	35	for	for	ADP
ajpdis-3614	65	36	commercial	commercial	ADJ
ajpdis-3614	65	37	purposes	purpose	NOUN
ajpdis-3614	65	38	.	.	PUNCT
ajpdis-3614	66	1	23.13	23.13	NUM
ajpdis-3614	66	2	,	,	PUNCT
ajpdis-3614	66	3	for	for	ADP
ajpdis-3614	66	4	other	other	ADJ
ajpdis-3614	66	5	buildings	building	NOUN
ajpdis-3614	66	6	7.77	7.77	NUM
ajpdis-3614	66	7	polish	polish	NOUN
ajpdis-3614	66	8	zlotys	zlotys	NOUN
ajpdis-3614	66	9	"	"	PUNCT
ajpdis-3614	67	1	[	[	X
ajpdis-3614	67	2	16	16	NUM
ajpdis-3614	67	3	]	]	PUNCT
ajpdis-3614	67	4	.	.	PUNCT
ajpdis-3614	68	1	local	local	ADJ
ajpdis-3614	68	2	legislators	legislator	NOUN
ajpdis-3614	68	3	are	be	AUX
ajpdis-3614	68	4	usually	usually	ADV
ajpdis-3614	68	5	given	give	VERB
ajpdis-3614	68	6	the	the	DET
ajpdis-3614	68	7	right	right	NOUN
ajpdis-3614	68	8	to	to	PART
ajpdis-3614	68	9	change	change	VERB
ajpdis-3614	68	10	(	(	PUNCT
ajpdis-3614	68	11	decrease	decrease	NOUN
ajpdis-3614	68	12	or	or	CCONJ
ajpdis-3614	68	13	increase	increase	VERB
ajpdis-3614	68	14	)	)	PUNCT
ajpdis-3614	68	15	the	the	DET
ajpdis-3614	68	16	tax	tax	NOUN
ajpdis-3614	68	17	rate	rate	NOUN
ajpdis-3614	68	18	within	within	ADP
ajpdis-3614	68	19	the	the	DET
ajpdis-3614	68	20	limits	limit	NOUN
ajpdis-3614	68	21	established	establish	VERB
ajpdis-3614	68	22	by	by	ADP
ajpdis-3614	68	23	law	law	NOUN
ajpdis-3614	68	24	.	.	PUNCT
ajpdis-3614	69	1	for	for	ADP
ajpdis-3614	69	2	example	example	NOUN
ajpdis-3614	69	3	,	,	PUNCT
ajpdis-3614	69	4	in	in	ADP
ajpdis-3614	69	5	ireland	ireland	NOUN
ajpdis-3614	69	6	"	"	PUNCT
ajpdis-3614	69	7	at	at	ADP
ajpdis-3614	69	8	the	the	DET
ajpdis-3614	69	9	local	local	ADJ
ajpdis-3614	69	10	authority	authority	NOUN
ajpdis-3614	69	11	level	level	NOUN
ajpdis-3614	69	12	,	,	PUNCT
ajpdis-3614	69	13	the	the	DET
ajpdis-3614	69	14	general	general	ADJ
ajpdis-3614	69	15	rate	rate	NOUN
ajpdis-3614	69	16	of	of	ADP
ajpdis-3614	69	17	tax	tax	NOUN
ajpdis-3614	69	18	may	may	AUX
ajpdis-3614	69	19	be	be	AUX
ajpdis-3614	69	20	changed	change	VERB
ajpdis-3614	69	21	by	by	ADP
ajpdis-3614	69	22	an	an	DET
ajpdis-3614	69	23	amount	amount	NOUN
ajpdis-3614	69	24	not	not	PART
ajpdis-3614	69	25	exceeding	exceed	VERB
ajpdis-3614	69	26	15	15	NUM
ajpdis-3614	69	27	%	%	NOUN
ajpdis-3614	69	28	"	"	PUNCT
ajpdis-3614	70	1	[	[	X
ajpdis-3614	70	2	26	26	NUM
ajpdis-3614	70	3	]	]	PUNCT
ajpdis-3614	70	4	.	.	PUNCT
ajpdis-3614	71	1	also	also	ADV
ajpdis-3614	71	2	,	,	PUNCT
ajpdis-3614	71	3	"	"	PUNCT
ajpdis-3614	71	4	in	in	ADP
ajpdis-3614	71	5	germany	germany	PROPN
ajpdis-3614	71	6	,	,	PUNCT
ajpdis-3614	71	7	poland	poland	PROPN
ajpdis-3614	71	8	,	,	PUNCT
ajpdis-3614	71	9	austria	austria	PROPN
ajpdis-3614	71	10	,	,	PUNCT
ajpdis-3614	71	11	luxembourg	luxembourg	PROPN
ajpdis-3614	71	12	and	and	CCONJ
ajpdis-3614	71	13	italy	italy	PROPN
ajpdis-3614	71	14	,	,	PUNCT
ajpdis-3614	71	15	the	the	DET
ajpdis-3614	71	16	tax	tax	NOUN
ajpdis-3614	71	17	rate	rate	NOUN
ajpdis-3614	71	18	value	value	NOUN
ajpdis-3614	71	19	is	be	AUX
ajpdis-3614	71	20	changed	change	VERB
ajpdis-3614	71	21	by	by	ADP
ajpdis-3614	71	22	applying	apply	VERB
ajpdis-3614	71	23	certain	certain	ADJ
ajpdis-3614	71	24	coefficients	coefficient	NOUN
ajpdis-3614	71	25	at	at	ADP
ajpdis-3614	71	26	the	the	DET
ajpdis-3614	71	27	local	local	ADJ
ajpdis-3614	71	28	level	level	NOUN
ajpdis-3614	71	29	.	.	PUNCT
ajpdis-3614	71	30	"	"	PUNCT
ajpdis-3614	72	1	for	for	ADP
ajpdis-3614	72	2	example	example	NOUN
ajpdis-3614	72	3	,	,	PUNCT
ajpdis-3614	72	4	in	in	ADP
ajpdis-3614	72	5	germany	germany	PROPN
ajpdis-3614	72	6	,	,	PUNCT
ajpdis-3614	72	7	"	"	PUNCT
ajpdis-3614	72	8	the	the	DET
ajpdis-3614	72	9	basic	basic	ADJ
ajpdis-3614	72	10	tax	tax	NOUN
ajpdis-3614	72	11	rate	rate	NOUN
ajpdis-3614	72	12	for	for	ADP
ajpdis-3614	72	13	real	real	ADJ
ajpdis-3614	72	14	estate	estate	NOUN
ajpdis-3614	72	15	tax	tax	NOUN
ajpdis-3614	72	16	will	will	AUX
ajpdis-3614	72	17	be	be	AUX
ajpdis-3614	72	18	increased	increase	VERB
ajpdis-3614	72	19	to	to	ADP
ajpdis-3614	72	20	0.35%"[26	0.35%"[26	NOUN
ajpdis-3614	72	21	]	]	PUNCT
ajpdis-3614	72	22	.	.	PUNCT
ajpdis-3614	73	1	in	in	ADP
ajpdis-3614	73	2	portugal	portugal	PROPN
ajpdis-3614	73	3	,	,	PUNCT
ajpdis-3614	73	4	"	"	PUNCT
ajpdis-3614	73	5	special	special	ADJ
ajpdis-3614	73	6	adjustment	adjustment	NOUN
ajpdis-3614	73	7	coefficients	coefficient	NOUN
ajpdis-3614	73	8	are	be	AUX
ajpdis-3614	73	9	used	use	VERB
ajpdis-3614	73	10	that	that	PRON
ajpdis-3614	73	11	allow	allow	VERB
ajpdis-3614	73	12	to	to	PART
ajpdis-3614	73	13	reduce	reduce	VERB
ajpdis-3614	73	14	the	the	DET
ajpdis-3614	73	15	average	average	ADJ
ajpdis-3614	73	16	price	price	NOUN
ajpdis-3614	73	17	of	of	ADP
ajpdis-3614	73	18	the	the	DET
ajpdis-3614	73	19	building	building	NOUN
ajpdis-3614	73	20	,	,	PUNCT
ajpdis-3614	73	21	as	as	ADV
ajpdis-3614	73	22	well	well	ADV
ajpdis-3614	73	23	as	as	ADP
ajpdis-3614	73	24	the	the	DET
ajpdis-3614	73	25	taxable	taxable	ADJ
ajpdis-3614	73	26	value	value	NOUN
ajpdis-3614	73	27	based	base	VERB
ajpdis-3614	73	28	on	on	ADP
ajpdis-3614	73	29	the	the	DET
ajpdis-3614	73	30	area	area	NOUN
ajpdis-3614	73	31	,	,	PUNCT
ajpdis-3614	73	32	type	type	NOUN
ajpdis-3614	73	33	,	,	PUNCT
ajpdis-3614	73	34	quality	quality	NOUN
ajpdis-3614	73	35	,	,	PUNCT
ajpdis-3614	73	36	age	age	NOUN
ajpdis-3614	73	37	,	,	PUNCT
ajpdis-3614	73	38	location	location	NOUN
ajpdis-3614	73	39	,	,	PUNCT
ajpdis-3614	73	40	from	from	ADP
ajpdis-3614	73	41	80	80	NUM
ajpdis-3614	73	42	%	%	NOUN
ajpdis-3614	73	43	to	to	PART
ajpdis-3614	73	44	90	90	NUM
ajpdis-3614	73	45	%	%	NOUN
ajpdis-3614	73	46	of	of	ADP
ajpdis-3614	73	47	the	the	DET
ajpdis-3614	73	48	market	market	NOUN
ajpdis-3614	73	49	value	value	NOUN
ajpdis-3614	73	50	"	"	PUNCT
ajpdis-3614	73	51	[	[	PUNCT
ajpdis-3614	73	52	25	25	NUM
ajpdis-3614	73	53	]	]	PUNCT
ajpdis-3614	73	54	.	.	PUNCT
ajpdis-3614	74	1	in	in	ADP
ajpdis-3614	74	2	luxembourg	luxembourg	PROPN
ajpdis-3614	74	3	,	,	PUNCT
ajpdis-3614	74	4	"	"	PUNCT
ajpdis-3614	74	5	real	real	ADJ
ajpdis-3614	74	6	estate	estate	NOUN
ajpdis-3614	74	7	tax	tax	NOUN
ajpdis-3614	74	8	is	be	AUX
ajpdis-3614	74	9	reduced	reduce	VERB
ajpdis-3614	74	10	to	to	ADP
ajpdis-3614	74	11	5	5	NUM
ajpdis-3614	74	12	%	%	NOUN
ajpdis-3614	74	13	to	to	PART
ajpdis-3614	74	14	10	10	NUM
ajpdis-3614	74	15	%	%	NOUN
ajpdis-3614	74	16	of	of	ADP
ajpdis-3614	74	17	the	the	DET
ajpdis-3614	74	18	market	market	NOUN
ajpdis-3614	74	19	value	value	NOUN
ajpdis-3614	74	20	of	of	ADP
ajpdis-3614	74	21	taxable	taxable	ADJ
ajpdis-3614	74	22	objects	object	NOUN
ajpdis-3614	74	23	"	"	PUNCT
ajpdis-3614	74	24	[	[	X
ajpdis-3614	74	25	30	30	NUM
ajpdis-3614	74	26	]	]	PUNCT
ajpdis-3614	74	27	.	.	PUNCT
ajpdis-3614	75	1	in	in	ADP
ajpdis-3614	75	2	hungary	hungary	PROPN
ajpdis-3614	75	3	,	,	PUNCT
ajpdis-3614	75	4	"	"	PUNCT
ajpdis-3614	75	5	if	if	SCONJ
ajpdis-3614	75	6	land	land	NOUN
ajpdis-3614	75	7	tax	tax	NOUN
ajpdis-3614	75	8	is	be	AUX
ajpdis-3614	75	9	levied	levy	VERB
ajpdis-3614	75	10	based	base	VERB
ajpdis-3614	75	11	on	on	ADP
ajpdis-3614	75	12	the	the	DET
ajpdis-3614	75	13	value	value	NOUN
ajpdis-3614	75	14	of	of	ADP
ajpdis-3614	75	15	the	the	DET
ajpdis-3614	75	16	land	land	NOUN
ajpdis-3614	75	17	plot	plot	NOUN
ajpdis-3614	75	18	,	,	PUNCT
ajpdis-3614	75	19	the	the	DET
ajpdis-3614	75	20	taxable	taxable	ADJ
ajpdis-3614	75	21	base	base	NOUN
ajpdis-3614	75	22	is	be	AUX
ajpdis-3614	75	23	calculated	calculate	VERB
ajpdis-3614	75	24	from	from	ADP
ajpdis-3614	75	25	the	the	DET
ajpdis-3614	75	26	value	value	NOUN
ajpdis-3614	75	27	equal	equal	ADJ
ajpdis-3614	75	28	to	to	ADP
ajpdis-3614	75	29	50	50	NUM
ajpdis-3614	75	30	%	%	NOUN
ajpdis-3614	75	31	of	of	ADP
ajpdis-3614	75	32	the	the	DET
ajpdis-3614	75	33	market	market	NOUN
ajpdis-3614	75	34	value	value	NOUN
ajpdis-3614	75	35	of	of	ADP
ajpdis-3614	75	36	the	the	DET
ajpdis-3614	75	37	relevant	relevant	ADJ
ajpdis-3614	75	38	land	land	NOUN
ajpdis-3614	75	39	plot	plot	NOUN
ajpdis-3614	75	40	"	"	PUNCT
ajpdis-3614	76	1	[	[	X
ajpdis-3614	76	2	29	29	NUM
ajpdis-3614	76	3	]	]	PUNCT
ajpdis-3614	76	4	.	.	PUNCT
ajpdis-3614	77	1	in	in	ADP
ajpdis-3614	77	2	france	france	PROPN
ajpdis-3614	77	3	,	,	PUNCT
ajpdis-3614	77	4	"	"	PUNCT
ajpdis-3614	77	5	taxable	taxable	ADJ
ajpdis-3614	77	6	value	value	NOUN
ajpdis-3614	77	7	for	for	ADP
ajpdis-3614	77	8	privately	privately	ADV
ajpdis-3614	77	9	owned	own	VERB
ajpdis-3614	77	10	or	or	CCONJ
ajpdis-3614	77	11	forestry	forestry	NOUN
ajpdis-3614	77	12	land	land	NOUN
ajpdis-3614	77	13	is	be	AUX
ajpdis-3614	77	14	set	set	VERB
ajpdis-3614	77	15	at	at	ADP
ajpdis-3614	77	16	80	80	NUM
ajpdis-3614	77	17	%	%	NOUN
ajpdis-3614	77	18	of	of	ADP
ajpdis-3614	77	19	the	the	DET
ajpdis-3614	77	20	rental	rental	ADJ
ajpdis-3614	77	21	value	value	NOUN
ajpdis-3614	77	22	of	of	ADP
ajpdis-3614	77	23	this	this	DET
ajpdis-3614	77	24	land	land	NOUN
ajpdis-3614	77	25	,	,	PUNCT
ajpdis-3614	77	26	50	50	NUM
ajpdis-3614	77	27	%	%	NOUN
ajpdis-3614	77	28	for	for	ADP
ajpdis-3614	77	29	other	other	ADJ
ajpdis-3614	77	30	real	real	ADJ
ajpdis-3614	77	31	estate"[14	estate"[14	NOUN
ajpdis-3614	77	32	]	]	PUNCT
ajpdis-3614	77	33	.	.	PUNCT
ajpdis-3614	78	1	in	in	ADP
ajpdis-3614	78	2	norway	norway	PROPN
ajpdis-3614	78	3	,	,	PUNCT
ajpdis-3614	78	4	"	"	PUNCT
ajpdis-3614	78	5	city	city	NOUN
ajpdis-3614	78	6	real	real	ADJ
ajpdis-3614	78	7	estate	estate	NOUN
ajpdis-3614	78	8	taxes	taxis	NOUN
ajpdis-3614	78	9	are	be	AUX
ajpdis-3614	78	10	collected	collect	VERB
ajpdis-3614	78	11	from	from	ADP
ajpdis-3614	78	12	20	20	NUM
ajpdis-3614	78	13	%	%	NOUN
ajpdis-3614	78	14	to	to	ADP
ajpdis-3614	78	15	50	50	NUM
ajpdis-3614	78	16	%	%	NOUN
ajpdis-3614	78	17	of	of	ADP
ajpdis-3614	78	18	the	the	DET
ajpdis-3614	78	19	real	real	ADJ
ajpdis-3614	78	20	estate	estate	NOUN
ajpdis-3614	78	21	's	's	PART
ajpdis-3614	78	22	sold	sell	VERB
ajpdis-3614	78	23	value	value	NOUN
ajpdis-3614	78	24	"	"	PUNCT
ajpdis-3614	78	25	[	[	X
ajpdis-3614	78	26	17	17	NUM
ajpdis-3614	78	27	]	]	PUNCT
ajpdis-3614	78	28	.	.	PUNCT
ajpdis-3614	79	1	as	as	ADP
ajpdis-3614	79	2	a	a	DET
ajpdis-3614	79	3	result	result	NOUN
ajpdis-3614	79	4	of	of	ADP
ajpdis-3614	79	5	the	the	DET
ajpdis-3614	79	6	reforms	reform	NOUN
ajpdis-3614	79	7	,	,	PUNCT
ajpdis-3614	79	8	the	the	DET
ajpdis-3614	79	9	number	number	NOUN
ajpdis-3614	79	10	of	of	ADP
ajpdis-3614	79	11	taxable	taxable	ADJ
ajpdis-3614	79	12	persons	person	NOUN
ajpdis-3614	79	13	in	in	ADP
ajpdis-3614	79	14	ireland	ireland	PROPN
ajpdis-3614	79	15	has	have	AUX
ajpdis-3614	79	16	increased	increase	VERB
ajpdis-3614	79	17	.	.	PUNCT
ajpdis-3614	80	1	at	at	ADP
ajpdis-3614	80	2	the	the	DET
ajpdis-3614	80	3	same	same	ADJ
ajpdis-3614	80	4	time	time	NOUN
ajpdis-3614	80	5	,	,	PUNCT
ajpdis-3614	80	6	in	in	ADP
ajpdis-3614	80	7	order	order	NOUN
ajpdis-3614	80	8	to	to	PART
ajpdis-3614	80	9	overcome	overcome	VERB
ajpdis-3614	80	10	problems	problem	NOUN
ajpdis-3614	80	11	related	relate	VERB
ajpdis-3614	80	12	to	to	ADP
ajpdis-3614	80	13	the	the	DET
ajpdis-3614	80	14	lack	lack	NOUN
ajpdis-3614	80	15	of	of	ADP
ajpdis-3614	80	16	financial	financial	ADJ
ajpdis-3614	80	17	resources	resource	NOUN
ajpdis-3614	80	18	for	for	SCONJ
ajpdis-3614	80	19	taxpayers	taxpayer	NOUN
ajpdis-3614	80	20	to	to	PART
ajpdis-3614	80	21	pay	pay	VERB
ajpdis-3614	80	22	their	their	PRON
ajpdis-3614	80	23	tax	tax	NOUN
ajpdis-3614	80	24	obligations	obligation	NOUN
ajpdis-3614	80	25	,	,	PUNCT
ajpdis-3614	80	26	the	the	DET
ajpdis-3614	80	27	irish	irish	ADJ
ajpdis-3614	80	28	legislation	legislation	NOUN
ajpdis-3614	80	29	provided	provide	VERB
ajpdis-3614	80	30	for	for	ADP
ajpdis-3614	80	31	the	the	DET
ajpdis-3614	80	32	possibility	possibility	NOUN
ajpdis-3614	80	33	of	of	ADP
ajpdis-3614	80	34	providing	provide	VERB
ajpdis-3614	80	35	tax	tax	NOUN
ajpdis-3614	80	36	deferment	deferment	NOUN
ajpdis-3614	80	37	.	.	PUNCT
ajpdis-3614	81	1	in	in	ADP
ajpdis-3614	81	2	particular	particular	ADJ
ajpdis-3614	81	3	,	,	PUNCT
ajpdis-3614	81	4	tax	tax	NOUN
ajpdis-3614	81	5	payers	payer	NOUN
ajpdis-3614	81	6	whose	whose	DET
ajpdis-3614	81	7	gross	gross	ADJ
ajpdis-3614	81	8	income	income	NOUN
ajpdis-3614	81	9	in	in	ADP
ajpdis-3614	81	10	a	a	DET
ajpdis-3614	81	11	year	year	NOUN
ajpdis-3614	81	12	is	be	AUX
ajpdis-3614	81	13	below	below	SCONJ
ajpdis-3614	81	14	the	the	DET
ajpdis-3614	81	15	specified	specify	VERB
ajpdis-3614	81	16	amount	amount	NOUN
ajpdis-3614	81	17	can	can	AUX
ajpdis-3614	81	18	be	be	AUX
ajpdis-3614	81	19	deferred	defer	VERB
ajpdis-3614	81	20	until	until	SCONJ
ajpdis-3614	81	21	their	their	PRON
ajpdis-3614	81	22	financial	financial	ADJ
ajpdis-3614	81	23	situation	situation	NOUN
ajpdis-3614	81	24	improves	improve	VERB
ajpdis-3614	81	25	.	.	PUNCT
ajpdis-3614	82	1	longer	long	ADJ
ajpdis-3614	82	2	periods	period	NOUN
ajpdis-3614	82	3	of	of	ADP
ajpdis-3614	82	4	tax	tax	NOUN
ajpdis-3614	82	5	deferment	deferment	NOUN
ajpdis-3614	82	6	are	be	AUX
ajpdis-3614	82	7	established	establish	VERB
ajpdis-3614	82	8	for	for	ADP
ajpdis-3614	82	9	taxpayers	taxpayer	NOUN
ajpdis-3614	82	10	who	who	PRON
ajpdis-3614	82	11	took	take	VERB
ajpdis-3614	82	12	out	out	ADP
ajpdis-3614	82	13	a	a	DET
ajpdis-3614	82	14	mortgage	mortgage	NOUN
ajpdis-3614	82	15	loan	loan	NOUN
ajpdis-3614	82	16	during	during	ADP
ajpdis-3614	82	17	the	the	DET
ajpdis-3614	82	18	period	period	NOUN
ajpdis-3614	82	19	of	of	ADP
ajpdis-3614	82	20	rising	rise	VERB
ajpdis-3614	82	21	prices	price	NOUN
ajpdis-3614	82	22	in	in	ADP
ajpdis-3614	82	23	the	the	DET
ajpdis-3614	82	24	real	real	ADJ
ajpdis-3614	82	25	estate	estate	NOUN
ajpdis-3614	82	26	market	market	NOUN
ajpdis-3614	82	27	.	.	PUNCT
ajpdis-3614	83	1	also	also	ADV
ajpdis-3614	83	2	,	,	PUNCT
ajpdis-3614	83	3	"	"	PUNCT
ajpdis-3614	83	4	deferral	deferral	NOUN
ajpdis-3614	83	5	of	of	ADP
ajpdis-3614	83	6	tax	tax	NOUN
ajpdis-3614	83	7	payment	payment	NOUN
ajpdis-3614	83	8	can	can	AUX
ajpdis-3614	83	9	be	be	AUX
ajpdis-3614	83	10	granted	grant	VERB
ajpdis-3614	83	11	to	to	ADP
ajpdis-3614	83	12	the	the	DET
ajpdis-3614	83	13	representative	representative	NOUN
ajpdis-3614	83	14	of	of	ADP
ajpdis-3614	83	15	the	the	DET
ajpdis-3614	83	16	deceased	deceased	ADJ
ajpdis-3614	83	17	taxpayer	taxpayer	NOUN
ajpdis-3614	83	18	,	,	PUNCT
ajpdis-3614	83	19	if	if	SCONJ
ajpdis-3614	83	20	his	his	PRON
ajpdis-3614	83	21	property	property	NOUN
ajpdis-3614	83	22	has	have	AUX
ajpdis-3614	83	23	not	not	PART
ajpdis-3614	83	24	been	be	AUX
ajpdis-3614	83	25	sold	sell	VERB
ajpdis-3614	83	26	or	or	CCONJ
ajpdis-3614	83	27	the	the	DET
ajpdis-3614	83	28	right	right	NOUN
ajpdis-3614	83	29	to	to	ADP
ajpdis-3614	83	30	it	it	PRON
ajpdis-3614	83	31	has	have	AUX
ajpdis-3614	83	32	not	not	PART
ajpdis-3614	83	33	been	be	AUX
ajpdis-3614	83	34	transferred	transfer	VERB
ajpdis-3614	83	35	within	within	ADP
ajpdis-3614	83	36	3	3	NUM
ajpdis-3614	83	37	years	year	NOUN
ajpdis-3614	83	38	after	after	ADP
ajpdis-3614	83	39	the	the	DET
ajpdis-3614	83	40	death	death	NOUN
ajpdis-3614	83	41	of	of	ADP
ajpdis-3614	83	42	the	the	DET
ajpdis-3614	83	43	taxpayer	taxpayer	NOUN
ajpdis-3614	83	44	.	.	PUNCT
ajpdis-3614	84	1	it	it	PRON
ajpdis-3614	84	2	should	should	AUX
ajpdis-3614	84	3	be	be	AUX
ajpdis-3614	84	4	remembered	remember	VERB
ajpdis-3614	84	5	that	that	SCONJ
ajpdis-3614	84	6	in	in	ADP
ajpdis-3614	84	7	ireland	ireland	PROPN
ajpdis-3614	84	8	,	,	PUNCT
ajpdis-3614	84	9	in	in	ADP
ajpdis-3614	84	10	relation	relation	NOUN
ajpdis-3614	84	11	to	to	ADP
ajpdis-3614	84	12	the	the	DET
ajpdis-3614	84	13	amount	amount	NOUN
ajpdis-3614	84	14	of	of	ADP
ajpdis-3614	84	15	delayed	delay	VERB
ajpdis-3614	84	16	tax	tax	NOUN
ajpdis-3614	84	17	payments	payment	NOUN
ajpdis-3614	84	18	for	for	ADP
ajpdis-3614	84	19	one	one	NUM
ajpdis-3614	84	20	year	year	NOUN
ajpdis-3614	84	21	,	,	PUNCT
ajpdis-3614	84	22	an	an	DET
ajpdis-3614	84	23	additional	additional	ADJ
ajpdis-3614	84	24	tax	tax	NOUN
ajpdis-3614	84	25	is	be	AUX
ajpdis-3614	84	26	paid	pay	VERB
ajpdis-3614	84	27	in	in	ADP
ajpdis-3614	84	28	the	the	DET
ajpdis-3614	84	29	amount	amount	NOUN
ajpdis-3614	84	30	of	of	ADP
ajpdis-3614	84	31	4	4	NUM
ajpdis-3614	84	32	%	%	NOUN
ajpdis-3614	84	33	of	of	ADP
ajpdis-3614	84	34	the	the	DET
ajpdis-3614	84	35	estimated	estimate	VERB
ajpdis-3614	84	36	tax	tax	NOUN
ajpdis-3614	84	37	amount	amount	NOUN
ajpdis-3614	84	38	"	"	PUNCT
ajpdis-3614	85	1	[	[	X
ajpdis-3614	85	2	26	26	NUM
ajpdis-3614	85	3	]	]	PUNCT
ajpdis-3614	85	4	.	.	PUNCT
ajpdis-3614	86	1	in	in	ADP
ajpdis-3614	86	2	recent	recent	ADJ
ajpdis-3614	86	3	years	year	NOUN
ajpdis-3614	86	4	,	,	PUNCT
ajpdis-3614	86	5	a	a	DET
ajpdis-3614	86	6	number	number	NOUN
ajpdis-3614	86	7	of	of	ADP
ajpdis-3614	86	8	developed	develop	VERB
ajpdis-3614	86	9	foreign	foreign	ADJ
ajpdis-3614	86	10	countries	country	NOUN
ajpdis-3614	86	11	have	have	AUX
ajpdis-3614	86	12	implemented	implement	VERB
ajpdis-3614	86	13	tax	tax	NOUN
ajpdis-3614	86	14	reforms	reform	NOUN
ajpdis-3614	86	15	in	in	ADP
ajpdis-3614	86	16	order	order	NOUN
ajpdis-3614	86	17	to	to	PART
ajpdis-3614	86	18	increase	increase	VERB
ajpdis-3614	86	19	the	the	DET
ajpdis-3614	86	20	share	share	NOUN
ajpdis-3614	86	21	of	of	ADP
ajpdis-3614	86	22	real	real	ADJ
ajpdis-3614	86	23	estate	estate	NOUN
ajpdis-3614	86	24	tax	tax	NOUN
ajpdis-3614	86	25	in	in	ADP
ajpdis-3614	86	26	budget	budget	NOUN
ajpdis-3614	86	27	revenues	revenue	NOUN
ajpdis-3614	86	28	and	and	CCONJ
ajpdis-3614	86	29	reduce	reduce	VERB
ajpdis-3614	86	30	the	the	DET
ajpdis-3614	86	31	unfair	unfair	ADJ
ajpdis-3614	86	32	distribution	distribution	NOUN
ajpdis-3614	86	33	of	of	ADP
ajpdis-3614	86	34	the	the	DET
ajpdis-3614	86	35	tax	tax	NOUN
ajpdis-3614	86	36	burden	burden	NOUN
ajpdis-3614	86	37	.	.	PUNCT
ajpdis-3614	87	1	reforms	reform	NOUN
ajpdis-3614	87	2	aimed	aim	VERB
ajpdis-3614	87	3	at	at	ADP
ajpdis-3614	87	4	improving	improve	VERB
ajpdis-3614	87	5	real	real	ADJ
ajpdis-3614	87	6	estate	estate	NOUN
ajpdis-3614	87	7	taxation	taxation	NOUN
ajpdis-3614	87	8	in	in	ADP
ajpdis-3614	87	9	some	some	DET
ajpdis-3614	87	10	foreign	foreign	ADJ
ajpdis-3614	87	11	countries	country	NOUN
ajpdis-3614	87	12	are	be	AUX
ajpdis-3614	87	13	presented	present	VERB
ajpdis-3614	87	14	.	.	PUNCT
ajpdis-3614	88	1	103	103	NUM
ajpdis-3614	88	2	journal	journal	NOUN
ajpdis-3614	88	3	of	of	ADP
ajpdis-3614	88	4	public	public	ADJ
ajpdis-3614	88	5	diplomacy	diplomacy	NOUN
ajpdis-3614	88	6	and	and	CCONJ
ajpdis-3614	88	7	international	international	ADJ
ajpdis-3614	88	8	studies	study	NOUN
ajpdis-3614	88	9	www	www	PROPN
ajpdis-3614	88	10	.	.	PUNCT
ajpdis-3614	89	1	grnjournal.us	grnjournal.us	X
ajpdis-3614	89	2	at	at	ADP
ajpdis-3614	89	3	the	the	DET
ajpdis-3614	89	4	same	same	ADJ
ajpdis-3614	89	5	time	time	NOUN
ajpdis-3614	89	6	,	,	PUNCT
ajpdis-3614	89	7	as	as	ADP
ajpdis-3614	89	8	a	a	DET
ajpdis-3614	89	9	result	result	NOUN
ajpdis-3614	89	10	of	of	ADP
ajpdis-3614	89	11	the	the	DET
ajpdis-3614	89	12	reforms	reform	NOUN
ajpdis-3614	89	13	,	,	PUNCT
ajpdis-3614	89	14	the	the	DET
ajpdis-3614	89	15	range	range	NOUN
ajpdis-3614	89	16	of	of	ADP
ajpdis-3614	89	17	taxpayers	taxpayer	NOUN
ajpdis-3614	89	18	has	have	AUX
ajpdis-3614	89	19	been	be	AUX
ajpdis-3614	89	20	expanded	expand	VERB
ajpdis-3614	89	21	by	by	ADP
ajpdis-3614	89	22	reducing	reduce	VERB
ajpdis-3614	89	23	the	the	DET
ajpdis-3614	89	24	scope	scope	NOUN
ajpdis-3614	89	25	of	of	ADP
ajpdis-3614	89	26	benefits	benefit	NOUN
ajpdis-3614	89	27	,	,	PUNCT
ajpdis-3614	89	28	a	a	DET
ajpdis-3614	89	29	differentiated	differentiated	ADJ
ajpdis-3614	89	30	system	system	NOUN
ajpdis-3614	89	31	of	of	ADP
ajpdis-3614	89	32	tax	tax	NOUN
ajpdis-3614	89	33	rates	rate	NOUN
ajpdis-3614	89	34	has	have	AUX
ajpdis-3614	89	35	been	be	AUX
ajpdis-3614	89	36	established	establish	VERB
ajpdis-3614	89	37	,	,	PUNCT
ajpdis-3614	89	38	and	and	CCONJ
ajpdis-3614	89	39	various	various	ADJ
ajpdis-3614	89	40	opportunities	opportunity	NOUN
ajpdis-3614	89	41	for	for	ADP
ajpdis-3614	89	42	paying	pay	VERB
ajpdis-3614	89	43	taxes	taxis	NOUN
ajpdis-3614	89	44	have	have	AUX
ajpdis-3614	89	45	been	be	AUX
ajpdis-3614	89	46	given	give	VERB
ajpdis-3614	89	47	,	,	PUNCT
ajpdis-3614	89	48	taking	take	VERB
ajpdis-3614	89	49	into	into	ADP
ajpdis-3614	89	50	account	account	NOUN
ajpdis-3614	89	51	the	the	DET
ajpdis-3614	89	52	financial	financial	ADJ
ajpdis-3614	89	53	status	status	NOUN
ajpdis-3614	89	54	of	of	ADP
ajpdis-3614	89	55	taxpayers	taxpayer	NOUN
ajpdis-3614	89	56	.	.	PUNCT
ajpdis-3614	90	1	it	it	PRON
ajpdis-3614	90	2	should	should	AUX
ajpdis-3614	90	3	be	be	AUX
ajpdis-3614	90	4	noted	note	VERB
ajpdis-3614	90	5	that	that	SCONJ
ajpdis-3614	90	6	the	the	DET
ajpdis-3614	90	7	lack	lack	NOUN
ajpdis-3614	90	8	of	of	ADP
ajpdis-3614	90	9	sufficient	sufficient	ADJ
ajpdis-3614	90	10	information	information	NOUN
ajpdis-3614	90	11	about	about	ADP
ajpdis-3614	90	12	the	the	DET
ajpdis-3614	90	13	real	real	ADJ
ajpdis-3614	90	14	value	value	NOUN
ajpdis-3614	90	15	of	of	ADP
ajpdis-3614	90	16	real	real	ADJ
ajpdis-3614	90	17	estate	estate	NOUN
ajpdis-3614	90	18	between	between	ADP
ajpdis-3614	90	19	countries	country	NOUN
ajpdis-3614	90	20	,	,	PUNCT
ajpdis-3614	90	21	the	the	DET
ajpdis-3614	90	22	differences	difference	NOUN
ajpdis-3614	90	23	in	in	ADP
ajpdis-3614	90	24	approaches	approach	NOUN
ajpdis-3614	90	25	to	to	ADP
ajpdis-3614	90	26	reducing	reduce	VERB
ajpdis-3614	90	27	the	the	DET
ajpdis-3614	90	28	negative	negative	ADJ
ajpdis-3614	90	29	consequences	consequence	NOUN
ajpdis-3614	90	30	of	of	ADP
ajpdis-3614	90	31	taxation	taxation	NOUN
ajpdis-3614	90	32	,	,	PUNCT
ajpdis-3614	90	33	are	be	AUX
ajpdis-3614	90	34	related	relate	VERB
ajpdis-3614	90	35	to	to	ADP
ajpdis-3614	90	36	the	the	DET
ajpdis-3614	90	37	directions	direction	NOUN
ajpdis-3614	90	38	of	of	ADP
ajpdis-3614	90	39	the	the	DET
ajpdis-3614	90	40	tax	tax	NOUN
ajpdis-3614	90	41	policy	policy	NOUN
ajpdis-3614	90	42	carried	carry	VERB
ajpdis-3614	90	43	out	out	ADP
ajpdis-3614	90	44	in	in	ADP
ajpdis-3614	90	45	these	these	DET
ajpdis-3614	90	46	countries	country	NOUN
ajpdis-3614	90	47	.	.	PUNCT
ajpdis-3614	91	1	conclusions	conclusion	NOUN
ajpdis-3614	91	2	and	and	CCONJ
ajpdis-3614	91	3	suggestions	suggestion	NOUN
ajpdis-3614	91	4	.	.	PUNCT
ajpdis-3614	92	1	the	the	DET
ajpdis-3614	92	2	analysis	analysis	NOUN
ajpdis-3614	92	3	of	of	ADP
ajpdis-3614	92	4	the	the	DET
ajpdis-3614	92	5	experience	experience	NOUN
ajpdis-3614	92	6	of	of	ADP
ajpdis-3614	92	7	foreign	foreign	ADJ
ajpdis-3614	92	8	countries	country	NOUN
ajpdis-3614	92	9	in	in	ADP
ajpdis-3614	92	10	real	real	ADJ
ajpdis-3614	92	11	estate	estate	NOUN
ajpdis-3614	92	12	taxation	taxation	NOUN
ajpdis-3614	92	13	showed	show	VERB
ajpdis-3614	92	14	that	that	SCONJ
ajpdis-3614	92	15	in	in	ADP
ajpdis-3614	92	16	some	some	DET
ajpdis-3614	92	17	countries	country	NOUN
ajpdis-3614	92	18	land	land	NOUN
ajpdis-3614	92	19	and	and	CCONJ
ajpdis-3614	92	20	other	other	ADJ
ajpdis-3614	92	21	real	real	ADJ
ajpdis-3614	92	22	estate	estate	NOUN
ajpdis-3614	92	23	objects	object	NOUN
ajpdis-3614	92	24	are	be	AUX
ajpdis-3614	92	25	taxed	tax	VERB
ajpdis-3614	92	26	separately	separately	ADV
ajpdis-3614	92	27	,	,	PUNCT
ajpdis-3614	92	28	despite	despite	SCONJ
ajpdis-3614	92	29	differences	difference	NOUN
ajpdis-3614	92	30	or	or	CCONJ
ajpdis-3614	92	31	similarities	similarity	NOUN
ajpdis-3614	92	32	in	in	ADP
ajpdis-3614	92	33	terms	term	NOUN
ajpdis-3614	92	34	of	of	ADP
ajpdis-3614	92	35	this	this	DET
ajpdis-3614	92	36	tax	tax	NOUN
ajpdis-3614	92	37	.	.	PUNCT
ajpdis-3614	93	1	at	at	ADP
ajpdis-3614	93	2	the	the	DET
ajpdis-3614	93	3	same	same	ADJ
ajpdis-3614	93	4	time	time	NOUN
ajpdis-3614	93	5	,	,	PUNCT
ajpdis-3614	93	6	the	the	DET
ajpdis-3614	93	7	main	main	ADJ
ajpdis-3614	93	8	criterion	criterion	NOUN
ajpdis-3614	93	9	for	for	ADP
ajpdis-3614	93	10	determining	determine	VERB
ajpdis-3614	93	11	the	the	DET
ajpdis-3614	93	12	procedure	procedure	NOUN
ajpdis-3614	93	13	for	for	ADP
ajpdis-3614	93	14	taxation	taxation	NOUN
ajpdis-3614	93	15	of	of	ADP
ajpdis-3614	93	16	real	real	ADJ
ajpdis-3614	93	17	estate	estate	NOUN
ajpdis-3614	93	18	is	be	AUX
ajpdis-3614	93	19	to	to	PART
ajpdis-3614	93	20	distinguish	distinguish	VERB
ajpdis-3614	93	21	real	real	ADJ
ajpdis-3614	93	22	estate	estate	NOUN
ajpdis-3614	93	23	according	accord	VERB
ajpdis-3614	93	24	to	to	ADP
ajpdis-3614	93	25	the	the	DET
ajpdis-3614	93	26	types	type	NOUN
ajpdis-3614	93	27	of	of	ADP
ajpdis-3614	93	28	actual	actual	ADJ
ajpdis-3614	93	29	use	use	NOUN
ajpdis-3614	93	30	.	.	PUNCT
ajpdis-3614	94	1	usually	usually	ADV
ajpdis-3614	94	2	,	,	PUNCT
ajpdis-3614	94	3	certain	certain	ADJ
ajpdis-3614	94	4	types	type	NOUN
ajpdis-3614	94	5	of	of	ADP
ajpdis-3614	94	6	non	non	ADJ
ajpdis-3614	94	7	-	-	ADJ
ajpdis-3614	94	8	residential	residential	ADJ
ajpdis-3614	94	9	real	real	ADJ
ajpdis-3614	94	10	estate	estate	NOUN
ajpdis-3614	94	11	,	,	PUNCT
ajpdis-3614	94	12	in	in	ADP
ajpdis-3614	94	13	particular	particular	ADJ
ajpdis-3614	94	14	infrastructure	infrastructure	NOUN
ajpdis-3614	94	15	and	and	CCONJ
ajpdis-3614	94	16	socially	socially	ADV
ajpdis-3614	94	17	important	important	ADJ
ajpdis-3614	94	18	objects	object	NOUN
ajpdis-3614	94	19	,	,	PUNCT
ajpdis-3614	94	20	are	be	AUX
ajpdis-3614	94	21	exempt	exempt	ADJ
ajpdis-3614	94	22	from	from	ADP
ajpdis-3614	94	23	taxation	taxation	NOUN
ajpdis-3614	94	24	.	.	PUNCT
ajpdis-3614	95	1	reducing	reduce	VERB
ajpdis-3614	95	2	the	the	DET
ajpdis-3614	95	3	burden	burden	NOUN
ajpdis-3614	95	4	on	on	ADP
ajpdis-3614	95	5	certain	certain	ADJ
ajpdis-3614	95	6	categories	category	NOUN
ajpdis-3614	95	7	of	of	ADP
ajpdis-3614	95	8	the	the	DET
ajpdis-3614	95	9	population	population	NOUN
ajpdis-3614	95	10	in	in	ADP
ajpdis-3614	95	11	need	need	NOUN
ajpdis-3614	95	12	of	of	ADP
ajpdis-3614	95	13	protection	protection	NOUN
ajpdis-3614	95	14	by	by	ADP
ajpdis-3614	95	15	the	the	DET
ajpdis-3614	95	16	state	state	NOUN
ajpdis-3614	95	17	is	be	AUX
ajpdis-3614	95	18	carried	carry	VERB
ajpdis-3614	95	19	out	out	ADP
ajpdis-3614	95	20	by	by	ADP
ajpdis-3614	95	21	setting	set	VERB
ajpdis-3614	95	22	tax	tax	NOUN
ajpdis-3614	95	23	obligations	obligation	NOUN
ajpdis-3614	95	24	at	at	ADP
ajpdis-3614	95	25	the	the	DET
ajpdis-3614	95	26	lowest	low	ADJ
ajpdis-3614	95	27	level	level	NOUN
ajpdis-3614	95	28	,	,	PUNCT
ajpdis-3614	95	29	taking	take	VERB
ajpdis-3614	95	30	into	into	ADP
ajpdis-3614	95	31	account	account	NOUN
ajpdis-3614	95	32	the	the	DET
ajpdis-3614	95	33	actual	actual	ADJ
ajpdis-3614	95	34	solvency	solvency	NOUN
ajpdis-3614	95	35	of	of	ADP
ajpdis-3614	95	36	the	the	DET
ajpdis-3614	95	37	taxpayer	taxpayer	NOUN
ajpdis-3614	95	38	.	.	PUNCT
ajpdis-3614	96	1	in	in	ADP
ajpdis-3614	96	2	addition	addition	NOUN
ajpdis-3614	96	3	,	,	PUNCT
ajpdis-3614	96	4	the	the	DET
ajpdis-3614	96	5	laws	law	NOUN
ajpdis-3614	96	6	of	of	ADP
ajpdis-3614	96	7	foreign	foreign	ADJ
ajpdis-3614	96	8	countries	country	NOUN
ajpdis-3614	96	9	often	often	ADV
ajpdis-3614	96	10	provide	provide	VERB
ajpdis-3614	96	11	for	for	ADP
ajpdis-3614	96	12	the	the	DET
ajpdis-3614	96	13	establishment	establishment	NOUN
ajpdis-3614	96	14	of	of	ADP
ajpdis-3614	96	15	a	a	DET
ajpdis-3614	96	16	minimum	minimum	ADJ
ajpdis-3614	96	17	threshold	threshold	NOUN
ajpdis-3614	96	18	value	value	NOUN
ajpdis-3614	96	19	of	of	ADP
ajpdis-3614	96	20	non	non	ADJ
ajpdis-3614	96	21	-	-	ADJ
ajpdis-3614	96	22	taxable	taxable	ADJ
ajpdis-3614	96	23	residential	residential	ADJ
ajpdis-3614	96	24	real	real	ADJ
ajpdis-3614	96	25	estate	estate	NOUN
ajpdis-3614	96	26	.	.	PUNCT
ajpdis-3614	97	1	the	the	DET
ajpdis-3614	97	2	establishment	establishment	NOUN
ajpdis-3614	97	3	of	of	ADP
ajpdis-3614	97	4	a	a	DET
ajpdis-3614	97	5	differentiated	differentiated	ADJ
ajpdis-3614	97	6	tax	tax	NOUN
ajpdis-3614	97	7	rate	rate	NOUN
ajpdis-3614	97	8	contributes	contribute	VERB
ajpdis-3614	97	9	to	to	ADP
ajpdis-3614	97	10	a	a	DET
ajpdis-3614	97	11	more	more	ADV
ajpdis-3614	97	12	equitable	equitable	ADJ
ajpdis-3614	97	13	distribution	distribution	NOUN
ajpdis-3614	97	14	of	of	ADP
ajpdis-3614	97	15	the	the	DET
ajpdis-3614	97	16	tax	tax	NOUN
ajpdis-3614	97	17	burden	burden	NOUN
ajpdis-3614	97	18	.	.	PUNCT
ajpdis-3614	98	1	generally	generally	ADV
ajpdis-3614	98	2	,	,	PUNCT
ajpdis-3614	98	3	the	the	DET
ajpdis-3614	98	4	tax	tax	NOUN
ajpdis-3614	98	5	rate	rate	NOUN
ajpdis-3614	98	6	for	for	ADP
ajpdis-3614	98	7	non	non	ADJ
ajpdis-3614	98	8	-	-	ADJ
ajpdis-3614	98	9	residential	residential	ADJ
ajpdis-3614	98	10	properties	property	NOUN
ajpdis-3614	98	11	is	be	AUX
ajpdis-3614	98	12	higher	high	ADJ
ajpdis-3614	98	13	than	than	ADP
ajpdis-3614	98	14	the	the	DET
ajpdis-3614	98	15	rates	rate	NOUN
ajpdis-3614	98	16	for	for	ADP
ajpdis-3614	98	17	residential	residential	ADJ
ajpdis-3614	98	18	properties	property	NOUN
ajpdis-3614	98	19	.	.	PUNCT
ajpdis-3614	99	1	in	in	ADP
ajpdis-3614	99	2	addition	addition	NOUN
ajpdis-3614	99	3	,	,	PUNCT
ajpdis-3614	99	4	the	the	DET
ajpdis-3614	99	5	use	use	NOUN
ajpdis-3614	99	6	of	of	ADP
ajpdis-3614	99	7	a	a	DET
ajpdis-3614	99	8	differentiated	differentiated	ADJ
ajpdis-3614	99	9	tax	tax	NOUN
ajpdis-3614	99	10	rate	rate	NOUN
ajpdis-3614	99	11	helps	help	VERB
ajpdis-3614	99	12	to	to	PART
ajpdis-3614	99	13	use	use	VERB
ajpdis-3614	99	14	real	real	ADJ
ajpdis-3614	99	15	estate	estate	NOUN
ajpdis-3614	99	16	more	more	ADV
ajpdis-3614	99	17	effectively	effectively	ADV
ajpdis-3614	99	18	and	and	CCONJ
ajpdis-3614	99	19	creates	create	VERB
ajpdis-3614	99	20	an	an	DET
ajpdis-3614	99	21	opportunity	opportunity	NOUN
ajpdis-3614	99	22	to	to	PART
ajpdis-3614	99	23	get	get	VERB
ajpdis-3614	99	24	additional	additional	ADJ
ajpdis-3614	99	25	income	income	NOUN
ajpdis-3614	99	26	for	for	ADP
ajpdis-3614	99	27	the	the	DET
ajpdis-3614	99	28	budget	budget	NOUN
ajpdis-3614	99	29	in	in	ADP
ajpdis-3614	99	30	real	real	ADJ
ajpdis-3614	99	31	estate	estate	NOUN
ajpdis-3614	99	32	taxation	taxation	NOUN
ajpdis-3614	99	33	.	.	PUNCT
ajpdis-3614	100	1	some	some	DET
ajpdis-3614	100	2	foreign	foreign	ADJ
ajpdis-3614	100	3	countries	country	NOUN
ajpdis-3614	100	4	apply	apply	VERB
ajpdis-3614	100	5	different	different	ADJ
ajpdis-3614	100	6	tax	tax	NOUN
ajpdis-3614	100	7	rates	rate	NOUN
ajpdis-3614	100	8	depending	depend	VERB
ajpdis-3614	100	9	on	on	ADP
ajpdis-3614	100	10	the	the	DET
ajpdis-3614	100	11	value	value	NOUN
ajpdis-3614	100	12	of	of	ADP
ajpdis-3614	100	13	the	the	DET
ajpdis-3614	100	14	taxable	taxable	ADJ
ajpdis-3614	100	15	real	real	ADJ
ajpdis-3614	100	16	estate	estate	NOUN
ajpdis-3614	100	17	.	.	PUNCT
ajpdis-3614	101	1	in	in	ADP
ajpdis-3614	101	2	most	most	ADV
ajpdis-3614	101	3	developed	develop	VERB
ajpdis-3614	101	4	foreign	foreign	ADJ
ajpdis-3614	101	5	countries	country	NOUN
ajpdis-3614	101	6	,	,	PUNCT
ajpdis-3614	101	7	the	the	DET
ajpdis-3614	101	8	estimated	estimate	VERB
ajpdis-3614	101	9	cadastral	cadastral	ADJ
ajpdis-3614	101	10	value	value	NOUN
ajpdis-3614	101	11	of	of	ADP
ajpdis-3614	101	12	real	real	ADJ
ajpdis-3614	101	13	estate	estate	NOUN
ajpdis-3614	101	14	serves	serve	VERB
ajpdis-3614	101	15	as	as	ADP
ajpdis-3614	101	16	the	the	DET
ajpdis-3614	101	17	basis	basis	NOUN
ajpdis-3614	101	18	for	for	ADP
ajpdis-3614	101	19	calculating	calculate	VERB
ajpdis-3614	101	20	the	the	DET
ajpdis-3614	101	21	tax	tax	NOUN
ajpdis-3614	101	22	base	base	NOUN
ajpdis-3614	101	23	.	.	PUNCT
ajpdis-3614	102	1	it	it	PRON
ajpdis-3614	102	2	should	should	AUX
ajpdis-3614	102	3	be	be	AUX
ajpdis-3614	102	4	noted	note	VERB
ajpdis-3614	102	5	that	that	SCONJ
ajpdis-3614	102	6	the	the	DET
ajpdis-3614	102	7	cadastral	cadastral	ADJ
ajpdis-3614	102	8	(	(	PUNCT
ajpdis-3614	102	9	market	market	NOUN
ajpdis-3614	102	10	)	)	PUNCT
ajpdis-3614	102	11	value	value	NOUN
ajpdis-3614	102	12	of	of	ADP
ajpdis-3614	102	13	real	real	ADJ
ajpdis-3614	102	14	estate	estate	NOUN
ajpdis-3614	102	15	,	,	PUNCT
ajpdis-3614	102	16	which	which	PRON
ajpdis-3614	102	17	requires	require	VERB
ajpdis-3614	102	18	maintaining	maintain	VERB
ajpdis-3614	102	19	the	the	DET
ajpdis-3614	102	20	obtained	obtain	VERB
ajpdis-3614	102	21	results	result	NOUN
ajpdis-3614	102	22	to	to	ADP
ajpdis-3614	102	23	date	date	NOUN
ajpdis-3614	102	24	,	,	PUNCT
ajpdis-3614	102	25	is	be	AUX
ajpdis-3614	102	26	determined	determine	VERB
ajpdis-3614	102	27	as	as	ADP
ajpdis-3614	102	28	a	a	DET
ajpdis-3614	102	29	result	result	NOUN
ajpdis-3614	102	30	of	of	ADP
ajpdis-3614	102	31	real	real	ADJ
ajpdis-3614	102	32	estate	estate	NOUN
ajpdis-3614	102	33	evaluation	evaluation	NOUN
ajpdis-3614	102	34	.	.	PUNCT
ajpdis-3614	103	1	however	however	ADV
ajpdis-3614	103	2	,	,	PUNCT
ajpdis-3614	103	3	due	due	ADP
ajpdis-3614	103	4	to	to	ADP
ajpdis-3614	103	5	the	the	DET
ajpdis-3614	103	6	lack	lack	NOUN
ajpdis-3614	103	7	of	of	ADP
ajpdis-3614	103	8	financial	financial	ADJ
ajpdis-3614	103	9	resources	resource	NOUN
ajpdis-3614	103	10	,	,	PUNCT
ajpdis-3614	103	11	the	the	DET
ajpdis-3614	103	12	revaluation	revaluation	NOUN
ajpdis-3614	103	13	of	of	ADP
ajpdis-3614	103	14	this	this	DET
ajpdis-3614	103	15	value	value	NOUN
ajpdis-3614	103	16	within	within	ADP
ajpdis-3614	103	17	the	the	DET
ajpdis-3614	103	18	specified	specify	VERB
ajpdis-3614	103	19	time	time	NOUN
ajpdis-3614	103	20	frame	frame	NOUN
ajpdis-3614	103	21	for	for	ADP
ajpdis-3614	103	22	the	the	DET
ajpdis-3614	103	23	purpose	purpose	NOUN
ajpdis-3614	103	24	of	of	ADP
ajpdis-3614	103	25	updating	update	VERB
ajpdis-3614	103	26	the	the	DET
ajpdis-3614	103	27	information	information	NOUN
ajpdis-3614	103	28	required	require	VERB
ajpdis-3614	103	29	for	for	ADP
ajpdis-3614	103	30	taxation	taxation	NOUN
ajpdis-3614	103	31	can	can	AUX
ajpdis-3614	103	32	not	not	PART
ajpdis-3614	103	33	be	be	AUX
ajpdis-3614	103	34	carried	carry	VERB
ajpdis-3614	103	35	out	out	ADP
ajpdis-3614	103	36	.	.	PUNCT
ajpdis-3614	104	1	failure	failure	NOUN
ajpdis-3614	104	2	to	to	PART
ajpdis-3614	104	3	do	do	AUX
ajpdis-3614	104	4	so	so	ADV
ajpdis-3614	104	5	will	will	AUX
ajpdis-3614	104	6	result	result	VERB
ajpdis-3614	104	7	in	in	ADP
ajpdis-3614	104	8	significant	significant	ADJ
ajpdis-3614	104	9	differences	difference	NOUN
ajpdis-3614	104	10	between	between	ADP
ajpdis-3614	104	11	the	the	DET
ajpdis-3614	104	12	assessed	assessed	ADJ
ajpdis-3614	104	13	and	and	CCONJ
ajpdis-3614	104	14	actual	actual	ADJ
ajpdis-3614	104	15	value	value	NOUN
ajpdis-3614	104	16	of	of	ADP
ajpdis-3614	104	17	the	the	DET
ajpdis-3614	104	18	property	property	NOUN
ajpdis-3614	104	19	.	.	PUNCT
ajpdis-3614	105	1	therefore	therefore	ADV
ajpdis-3614	105	2	,	,	PUNCT
ajpdis-3614	105	3	in	in	ADP
ajpdis-3614	105	4	order	order	NOUN
ajpdis-3614	105	5	to	to	PART
ajpdis-3614	105	6	prevent	prevent	VERB
ajpdis-3614	105	7	the	the	DET
ajpdis-3614	105	8	reduction	reduction	NOUN
ajpdis-3614	105	9	of	of	ADP
ajpdis-3614	105	10	real	real	ADJ
ajpdis-3614	105	11	estate	estate	NOUN
ajpdis-3614	105	12	tax	tax	NOUN
ajpdis-3614	105	13	revenues	revenue	NOUN
ajpdis-3614	105	14	to	to	ADP
ajpdis-3614	105	15	the	the	DET
ajpdis-3614	105	16	budget	budget	NOUN
ajpdis-3614	105	17	,	,	PUNCT
ajpdis-3614	105	18	real	real	ADJ
ajpdis-3614	105	19	estate	estate	NOUN
ajpdis-3614	105	20	value	value	NOUN
ajpdis-3614	105	21	indexation	indexation	NOUN
ajpdis-3614	105	22	is	be	AUX
ajpdis-3614	105	23	usually	usually	ADV
ajpdis-3614	105	24	implemented	implement	VERB
ajpdis-3614	105	25	.	.	PUNCT
ajpdis-3614	106	1	but	but	CCONJ
ajpdis-3614	106	2	revaluation	revaluation	NOUN
ajpdis-3614	106	3	of	of	ADP
ajpdis-3614	106	4	real	real	ADJ
ajpdis-3614	106	5	estate	estate	NOUN
ajpdis-3614	106	6	for	for	ADP
ajpdis-3614	106	7	tax	tax	NOUN
ajpdis-3614	106	8	purposes	purpose	NOUN
ajpdis-3614	106	9	leads	lead	VERB
ajpdis-3614	106	10	to	to	ADP
ajpdis-3614	106	11	certain	certain	ADJ
ajpdis-3614	106	12	difficulties	difficulty	NOUN
ajpdis-3614	106	13	.	.	PUNCT
ajpdis-3614	107	1	the	the	DET
ajpdis-3614	107	2	negative	negative	ADJ
ajpdis-3614	107	3	consequences	consequence	NOUN
ajpdis-3614	107	4	resulting	result	VERB
ajpdis-3614	107	5	from	from	ADP
ajpdis-3614	107	6	the	the	DET
ajpdis-3614	107	7	decrease	decrease	NOUN
ajpdis-3614	107	8	in	in	ADP
ajpdis-3614	107	9	the	the	DET
ajpdis-3614	107	10	efficiency	efficiency	NOUN
ajpdis-3614	107	11	of	of	ADP
ajpdis-3614	107	12	the	the	DET
ajpdis-3614	107	13	tax	tax	NOUN
ajpdis-3614	107	14	administration	administration	NOUN
ajpdis-3614	107	15	and	and	CCONJ
ajpdis-3614	107	16	the	the	DET
ajpdis-3614	107	17	uneven	uneven	ADJ
ajpdis-3614	107	18	distribution	distribution	NOUN
ajpdis-3614	107	19	of	of	ADP
ajpdis-3614	107	20	the	the	DET
ajpdis-3614	107	21	tax	tax	NOUN
ajpdis-3614	107	22	burden	burden	NOUN
ajpdis-3614	107	23	are	be	AUX
ajpdis-3614	107	24	actually	actually	ADV
ajpdis-3614	107	25	mitigated	mitigate	VERB
ajpdis-3614	107	26	by	by	ADP
ajpdis-3614	107	27	taxation	taxation	NOUN
ajpdis-3614	107	28	based	base	VERB
ajpdis-3614	107	29	on	on	ADP
ajpdis-3614	107	30	a	a	DET
ajpdis-3614	107	31	certain	certain	ADJ
ajpdis-3614	107	32	percentage	percentage	NOUN
ajpdis-3614	107	33	of	of	ADP
ajpdis-3614	107	34	the	the	DET
ajpdis-3614	107	35	real	real	ADJ
ajpdis-3614	107	36	estate	estate	NOUN
ajpdis-3614	107	37	value	value	NOUN
ajpdis-3614	107	38	.	.	PUNCT
ajpdis-3614	108	1	the	the	DET
ajpdis-3614	108	2	analysis	analysis	NOUN
ajpdis-3614	108	3	of	of	ADP
ajpdis-3614	108	4	the	the	DET
ajpdis-3614	108	5	foreign	foreign	ADJ
ajpdis-3614	108	6	experience	experience	NOUN
ajpdis-3614	108	7	in	in	ADP
ajpdis-3614	108	8	the	the	DET
ajpdis-3614	108	9	taxation	taxation	NOUN
ajpdis-3614	108	10	of	of	ADP
ajpdis-3614	108	11	real	real	ADJ
ajpdis-3614	108	12	estate	estate	NOUN
ajpdis-3614	108	13	objects	object	NOUN
ajpdis-3614	108	14	on	on	ADP
ajpdis-3614	108	15	the	the	DET
ajpdis-3614	108	16	example	example	NOUN
ajpdis-3614	108	17	of	of	ADP
ajpdis-3614	108	18	the	the	DET
ajpdis-3614	108	19	considered	consider	VERB
ajpdis-3614	108	20	foreign	foreign	ADJ
ajpdis-3614	108	21	countries	country	NOUN
ajpdis-3614	108	22	makes	make	VERB
ajpdis-3614	108	23	it	it	PRON
ajpdis-3614	108	24	possible	possible	ADJ
ajpdis-3614	108	25	to	to	PART
ajpdis-3614	108	26	make	make	VERB
ajpdis-3614	108	27	the	the	DET
ajpdis-3614	108	28	following	follow	VERB
ajpdis-3614	108	29	proposals	proposal	NOUN
ajpdis-3614	108	30	and	and	CCONJ
ajpdis-3614	108	31	recommendations	recommendation	NOUN
ajpdis-3614	108	32	necessary	necessary	ADJ
ajpdis-3614	108	33	for	for	ADP
ajpdis-3614	108	34	their	their	PRON
ajpdis-3614	108	35	application	application	NOUN
ajpdis-3614	108	36	in	in	ADP
ajpdis-3614	108	37	uzbekistan	uzbekistan	PROPN
ajpdis-3614	108	38	:	:	PUNCT
ajpdis-3614	108	39			ADJ
ajpdis-3614	108	40	introduction	introduction	NOUN
ajpdis-3614	108	41	of	of	ADP
ajpdis-3614	108	42	joint	joint	ADJ
ajpdis-3614	108	43	taxation	taxation	NOUN
ajpdis-3614	108	44	of	of	ADP
ajpdis-3614	108	45	land	land	NOUN
ajpdis-3614	108	46	plot	plot	NOUN
ajpdis-3614	108	47	and	and	CCONJ
ajpdis-3614	108	48	building	building	NOUN
ajpdis-3614	108	49	,	,	PUNCT
ajpdis-3614	108	50	as	as	ADP
ajpdis-3614	108	51	a	a	DET
ajpdis-3614	108	52	result	result	NOUN
ajpdis-3614	108	53	,	,	PUNCT
ajpdis-3614	108	54	differentiation	differentiation	NOUN
ajpdis-3614	108	55	of	of	ADP
ajpdis-3614	108	56	tax	tax	NOUN
ajpdis-3614	108	57	obligations	obligation	NOUN
ajpdis-3614	108	58	in	in	ADP
ajpdis-3614	108	59	case	case	NOUN
ajpdis-3614	108	60	of	of	ADP
ajpdis-3614	108	61	land	land	NOUN
ajpdis-3614	108	62	plot	plot	NOUN
ajpdis-3614	108	63	lease	lease	NOUN
ajpdis-3614	108	64	;	;	PUNCT
ajpdis-3614	108	65			VERB
ajpdis-3614	108	66	creating	create	VERB
ajpdis-3614	108	67	a	a	DET
ajpdis-3614	108	68	single	single	ADJ
ajpdis-3614	108	69	cadastral	cadastral	ADJ
ajpdis-3614	108	70	account	account	NOUN
ajpdis-3614	108	71	of	of	ADP
ajpdis-3614	108	72	land	land	NOUN
ajpdis-3614	108	73	plots	plot	NOUN
ajpdis-3614	108	74	and	and	CCONJ
ajpdis-3614	108	75	buildings	building	NOUN
ajpdis-3614	108	76	;	;	PUNCT
ajpdis-3614	108	77			VERB
ajpdis-3614	108	78	using	use	VERB
ajpdis-3614	108	79	the	the	DET
ajpdis-3614	108	80	estimated	estimate	VERB
ajpdis-3614	108	81	value	value	NOUN
ajpdis-3614	108	82	of	of	ADP
ajpdis-3614	108	83	the	the	DET
ajpdis-3614	108	84	property	property	NOUN
ajpdis-3614	108	85	,	,	PUNCT
ajpdis-3614	108	86	calculated	calculate	VERB
ajpdis-3614	108	87	on	on	ADP
ajpdis-3614	108	88	the	the	DET
ajpdis-3614	108	89	basis	basis	NOUN
ajpdis-3614	108	90	of	of	ADP
ajpdis-3614	108	91	information	information	NOUN
ajpdis-3614	108	92	on	on	ADP
ajpdis-3614	108	93	operations	operation	NOUN
ajpdis-3614	108	94	in	in	ADP
ajpdis-3614	108	95	a	a	DET
ajpdis-3614	108	96	certain	certain	ADJ
ajpdis-3614	108	97	period	period	NOUN
ajpdis-3614	108	98	before	before	ADP
ajpdis-3614	108	99	the	the	DET
ajpdis-3614	108	100	tax	tax	NOUN
ajpdis-3614	108	101	year	year	NOUN
ajpdis-3614	108	102	,	,	PUNCT
ajpdis-3614	108	103	as	as	ADP
ajpdis-3614	108	104	a	a	DET
ajpdis-3614	108	105	taxable	taxable	ADJ
ajpdis-3614	108	106	base	base	NOUN
ajpdis-3614	108	107	,	,	PUNCT
ajpdis-3614	108	108	recalculating	recalculate	VERB
ajpdis-3614	108	109	it	it	PRON
ajpdis-3614	108	110	after	after	ADP
ajpdis-3614	108	111	a	a	DET
ajpdis-3614	108	112	certain	certain	ADJ
ajpdis-3614	108	113	time	time	NOUN
ajpdis-3614	108	114	(	(	PUNCT
ajpdis-3614	108	115	determined	determine	VERB
ajpdis-3614	108	116	based	base	VERB
ajpdis-3614	108	117	on	on	ADP
ajpdis-3614	108	118	the	the	DET
ajpdis-3614	108	119	change	change	NOUN
ajpdis-3614	108	120	in	in	ADP
ajpdis-3614	108	121	the	the	DET
ajpdis-3614	108	122	value	value	NOUN
ajpdis-3614	108	123	of	of	ADP
ajpdis-3614	108	124	the	the	DET
ajpdis-3614	108	125	taxable	taxable	ADJ
ajpdis-3614	108	126	objects	object	NOUN
ajpdis-3614	108	127	)	)	PUNCT
ajpdis-3614	108	128	or	or	CCONJ
ajpdis-3614	108	129	using	use	VERB
ajpdis-3614	108	130	conversion	conversion	NOUN
ajpdis-3614	108	131	factors	factor	NOUN
ajpdis-3614	108	132	;	;	PUNCT
ajpdis-3614	108	133			ADJ
ajpdis-3614	108	134	calculation	calculation	NOUN
ajpdis-3614	108	135	of	of	ADP
ajpdis-3614	108	136	the	the	DET
ajpdis-3614	108	137	estimated	estimate	VERB
ajpdis-3614	108	138	value	value	NOUN
ajpdis-3614	108	139	using	use	VERB
ajpdis-3614	108	140	existing	exist	VERB
ajpdis-3614	108	141	methods	method	NOUN
ajpdis-3614	108	142	(	(	PUNCT
ajpdis-3614	108	143	price	price	NOUN
ajpdis-3614	108	144	,	,	PUNCT
ajpdis-3614	108	145	income	income	NOUN
ajpdis-3614	108	146	and	and	CCONJ
ajpdis-3614	108	147	comparison	comparison	NOUN
ajpdis-3614	108	148	)	)	PUNCT
ajpdis-3614	108	149	,	,	PUNCT
ajpdis-3614	108	150	taking	take	VERB
ajpdis-3614	108	151	into	into	ADP
ajpdis-3614	108	152	account	account	NOUN
ajpdis-3614	108	153	the	the	DET
ajpdis-3614	108	154	physical	physical	ADJ
ajpdis-3614	108	155	and	and	CCONJ
ajpdis-3614	108	156	functional	functional	ADJ
ajpdis-3614	108	157	wear	wear	NOUN
ajpdis-3614	108	158	and	and	CCONJ
ajpdis-3614	108	159	tear	tear	NOUN
ajpdis-3614	108	160	in	in	ADP
ajpdis-3614	108	161	the	the	DET
ajpdis-3614	108	162	state	state	NOUN
ajpdis-3614	108	163	of	of	ADP
ajpdis-3614	108	164	the	the	DET
ajpdis-3614	108	165	property	property	NOUN
ajpdis-3614	108	166	(	(	PUNCT
ajpdis-3614	108	167	private	private	ADJ
ajpdis-3614	108	168	-	-	PUNCT
ajpdis-3614	108	169	economic	economic	ADJ
ajpdis-3614	108	170	)	)	PUNCT
ajpdis-3614	108	171	;	;	PUNCT
ajpdis-3614	108	172			VERB
ajpdis-3614	108	173	the	the	DET
ajpdis-3614	108	174	possibility	possibility	NOUN
ajpdis-3614	108	175	of	of	ADP
ajpdis-3614	108	176	giving	give	VERB
ajpdis-3614	108	177	a	a	DET
ajpdis-3614	108	178	tax	tax	NOUN
ajpdis-3614	108	179	credit	credit	NOUN
ajpdis-3614	108	180	changing	change	VERB
ajpdis-3614	108	181	the	the	DET
ajpdis-3614	108	182	terms	term	NOUN
ajpdis-3614	108	183	of	of	ADP
ajpdis-3614	108	184	payment	payment	NOUN
ajpdis-3614	108	185	of	of	ADP
ajpdis-3614	108	186	the	the	DET
ajpdis-3614	108	187	tax	tax	NOUN
ajpdis-3614	108	188	liability	liability	NOUN
ajpdis-3614	108	189	;	;	PUNCT
ajpdis-3614	108	190	104	104	NUM
ajpdis-3614	108	191	journal	journal	NOUN
ajpdis-3614	108	192	of	of	ADP
ajpdis-3614	108	193	public	public	ADJ
ajpdis-3614	108	194	diplomacy	diplomacy	NOUN
ajpdis-3614	108	195	and	and	CCONJ
ajpdis-3614	108	196	international	international	ADJ
ajpdis-3614	108	197	studies	study	NOUN
ajpdis-3614	108	198	www	www	PROPN
ajpdis-3614	108	199	.	.	PROPN
ajpdis-3614	109	1	grnjournal.us	grnjournal.us	X
ajpdis-3614	109	2			VERB
ajpdis-3614	109	3	to	to	PART
ajpdis-3614	109	4	create	create	VERB
ajpdis-3614	109	5	a	a	DET
ajpdis-3614	109	6	possibility	possibility	NOUN
ajpdis-3614	109	7	to	to	PART
ajpdis-3614	109	8	make	make	VERB
ajpdis-3614	109	9	a	a	DET
ajpdis-3614	109	10	private	private	ADJ
ajpdis-3614	109	11	or	or	CCONJ
ajpdis-3614	109	12	collective	collective	ADJ
ajpdis-3614	109	13	appeal	appeal	NOUN
ajpdis-3614	109	14	at	at	ADP
ajpdis-3614	109	15	the	the	DET
ajpdis-3614	109	16	expense	expense	NOUN
ajpdis-3614	109	17	of	of	ADP
ajpdis-3614	109	18	the	the	DET
ajpdis-3614	109	19	interested	interested	ADJ
ajpdis-3614	109	20	person	person	NOUN
ajpdis-3614	109	21	on	on	ADP
ajpdis-3614	109	22	the	the	DET
ajpdis-3614	109	23	results	result	NOUN
ajpdis-3614	109	24	of	of	ADP
ajpdis-3614	109	25	the	the	DET
ajpdis-3614	109	26	assessment	assessment	NOUN
ajpdis-3614	109	27	.	.	PUNCT
ajpdis-3614	110	1	to	to	PART
ajpdis-3614	110	2	conclude	conclude	VERB
ajpdis-3614	110	3	,	,	PUNCT
ajpdis-3614	110	4	the	the	DET
ajpdis-3614	110	5	implementation	implementation	NOUN
ajpdis-3614	110	6	of	of	ADP
ajpdis-3614	110	7	the	the	DET
ajpdis-3614	110	8	above	above	ADV
ajpdis-3614	110	9	-	-	PUNCT
ajpdis-3614	110	10	mentioned	mention	VERB
ajpdis-3614	110	11	measures	measure	NOUN
ajpdis-3614	110	12	in	in	ADP
ajpdis-3614	110	13	our	our	PRON
ajpdis-3614	110	14	country	country	NOUN
ajpdis-3614	110	15	will	will	AUX
ajpdis-3614	110	16	increase	increase	VERB
ajpdis-3614	110	17	the	the	DET
ajpdis-3614	110	18	source	source	NOUN
ajpdis-3614	110	19	of	of	ADP
ajpdis-3614	110	20	income	income	NOUN
ajpdis-3614	110	21	of	of	ADP
ajpdis-3614	110	22	local	local	ADJ
ajpdis-3614	110	23	budgets	budget	NOUN
ajpdis-3614	110	24	and	and	CCONJ
ajpdis-3614	110	25	help	help	VERB
ajpdis-3614	110	26	to	to	PART
ajpdis-3614	110	27	improve	improve	VERB
ajpdis-3614	110	28	the	the	DET
ajpdis-3614	110	29	system	system	NOUN
ajpdis-3614	110	30	of	of	ADP
ajpdis-3614	110	31	cadastral	cadastral	ADJ
ajpdis-3614	110	32	registration	registration	NOUN
ajpdis-3614	110	33	of	of	ADP
ajpdis-3614	110	34	real	real	ADJ
ajpdis-3614	110	35	estate	estate	NOUN
ajpdis-3614	110	36	objects	object	NOUN
ajpdis-3614	110	37	(	(	PUNCT
ajpdis-3614	110	38	land	land	NOUN
ajpdis-3614	110	39	plots	plot	NOUN
ajpdis-3614	110	40	and	and	CCONJ
ajpdis-3614	110	41	buildings	building	NOUN
ajpdis-3614	110	42	)	)	PUNCT
ajpdis-3614	110	43	.	.	PUNCT
ajpdis-3614	111	1	the	the	DET
ajpdis-3614	111	2	results	result	NOUN
ajpdis-3614	111	3	of	of	ADP
ajpdis-3614	111	4	the	the	DET
ajpdis-3614	111	5	analysis	analysis	NOUN
ajpdis-3614	111	6	of	of	ADP
ajpdis-3614	111	7	the	the	DET
ajpdis-3614	111	8	experience	experience	NOUN
ajpdis-3614	111	9	of	of	ADP
ajpdis-3614	111	10	foreign	foreign	ADJ
ajpdis-3614	111	11	countries	country	NOUN
ajpdis-3614	111	12	in	in	ADP
ajpdis-3614	111	13	real	real	ADJ
ajpdis-3614	111	14	estate	estate	NOUN
ajpdis-3614	111	15	taxation	taxation	NOUN
ajpdis-3614	111	16	can	can	AUX
ajpdis-3614	111	17	be	be	AUX
ajpdis-3614	111	18	used	use	VERB
ajpdis-3614	111	19	in	in	ADP
ajpdis-3614	111	20	the	the	DET
ajpdis-3614	111	21	development	development	NOUN
ajpdis-3614	111	22	and	and	CCONJ
ajpdis-3614	111	23	improvement	improvement	NOUN
ajpdis-3614	111	24	of	of	ADP
ajpdis-3614	111	25	real	real	ADJ
ajpdis-3614	111	26	estate	estate	NOUN
ajpdis-3614	111	27	taxation	taxation	NOUN
ajpdis-3614	111	28	in	in	ADP
ajpdis-3614	111	29	the	the	DET
ajpdis-3614	111	30	tax	tax	NOUN
ajpdis-3614	111	31	system	system	NOUN
ajpdis-3614	111	32	of	of	ADP
ajpdis-3614	111	33	our	our	PRON
ajpdis-3614	111	34	country	country	NOUN
ajpdis-3614	111	35	.	.	PUNCT
ajpdis-3614	112	1	list	list	NOUN
ajpdis-3614	112	2	of	of	ADP
ajpdis-3614	112	3	sources	source	NOUN
ajpdis-3614	112	4	and	and	CCONJ
ajpdis-3614	112	5	references	reference	NOUN
ajpdis-3614	112	6	:	:	PUNCT
ajpdis-3614	113	1	1	1	X
ajpdis-3614	113	2	.	.	PUNCT
ajpdis-3614	113	3	дрожжина	дрожжина	PROPN
ajpdis-3614	113	4	и.а	и.а	PROPN
ajpdis-3614	113	5	.	.	PROPN
ajpdis-3614	113	6	формирование	формирование	PROPN
ajpdis-3614	113	7	системы	системы	PROPN
ajpdis-3614	113	8	налогообложения	налогообложения	PROPN
ajpdis-3614	113	9	объектов	объектов	PROPN
ajpdis-3614	113	10	недвижимости	недвижимости	PROPN
ajpdis-3614	113	11	на	на	PROPN
ajpdis-3614	113	12	основе	основе	PROPN
ajpdis-3614	113	13	дифференцированного	дифференцированного	PROPN
ajpdis-3614	113	14	подхода	подхода	PROPN
ajpdis-3614	113	15	:	:	PUNCT
ajpdis-3614	113	16	дис	дис	PROPN
ajpdis-3614	113	17	.	.	PUNCT
ajpdis-3614	114	1	…	…	PUNCT
ajpdis-3614	114	2	канд	канд	NOUN
ajpdis-3614	114	3	.	.	PUNCT
ajpdis-3614	115	1	экон	экон	PROPN
ajpdis-3614	115	2	.	.	PUNCT
ajpdis-3614	116	1	наук	наук	PROPN
ajpdis-3614	116	2	:	:	PUNCT
ajpdis-3614	116	3	08.00.10	08.00.10	PROPN
ajpdis-3614	116	4	/	/	SYM
ajpdis-3614	116	5	дрожжина	дрожжина	PROPN
ajpdis-3614	116	6	ирина	ирина	NOUN
ajpdis-3614	116	7	алексеевна	алексеевна	ADV
ajpdis-3614	116	8	.	.	PUNCT
ajpdis-3614	117	1	–	–	PUNCT
ajpdis-3614	117	2	орел	орел	VERB
ajpdis-3614	117	3	,	,	PUNCT
ajpdis-3614	117	4	2005	2005	NUM
ajpdis-3614	117	5	.	.	PUNCT
ajpdis-3614	118	1	-188	-188	PROPN
ajpdis-3614	118	2	с	с	PROPN
ajpdis-3614	118	3	.	.	PROPN
ajpdis-3614	119	1	2	2	NUM
ajpdis-3614	119	2	.	.	X
ajpdis-3614	119	3	смирнов	смирнов	PROPN
ajpdis-3614	119	4	,	,	PUNCT
ajpdis-3614	119	5	д.а	д.а	PROPN
ajpdis-3614	119	6	.	.	PROPN
ajpdis-3614	119	7	теория	теория	PROPN
ajpdis-3614	119	8	и	и	PROPN
ajpdis-3614	119	9	методология	методология	NOUN
ajpdis-3614	119	10	имущественного	имущественного	NOUN
ajpdis-3614	119	11	налогообложения	налогообложения	NOUN
ajpdis-3614	119	12	:	:	PUNCT
ajpdis-3614	120	1	дис	дис	NOUN
ajpdis-3614	120	2	.	.	PUNCT
ajpdis-3614	121	1	…	…	PUNCT
ajpdis-3614	121	2	дра	дра	X
ajpdis-3614	122	1	экон	экон	VERB
ajpdis-3614	122	2	.	.	PUNCT
ajpdis-3614	123	1	наук	наук	PROPN
ajpdis-3614	123	2	:	:	PUNCT
ajpdis-3614	123	3	08.00.10	08.00.10	PROPN
ajpdis-3614	123	4	/	/	SYM
ajpdis-3614	123	5	смирнов	смирнов	PROPN
ajpdis-3614	123	6	денис	денис	NOUN
ajpdis-3614	123	7	александрович	александрович	NOUN
ajpdis-3614	123	8	.	.	PUNCT
ajpdis-3614	124	1	–	–	PUNCT
ajpdis-3614	124	2	м	м	X
ajpdis-3614	124	3	.	.	NOUN
ajpdis-3614	124	4	,	,	PUNCT
ajpdis-3614	124	5	2010	2010	NUM
ajpdis-3614	124	6	.	.	PUNCT
ajpdis-3614	125	1	–	–	PUNCT
ajpdis-3614	125	2	392	392	NUM
ajpdis-3614	125	3	с	с	NOUN
ajpdis-3614	125	4	.	.	PROPN
ajpdis-3614	126	1	3	3	X
ajpdis-3614	126	2	.	.	X
ajpdis-3614	126	3	алиев	алиев	PROPN
ajpdis-3614	126	4	,	,	PUNCT
ajpdis-3614	126	5	х.б	х.б	PROPN
ajpdis-3614	126	6	.	.	PROPN
ajpdis-3614	126	7	развитие	развитие	PROPN
ajpdis-3614	126	8	налогообложения	налогообложения	PROPN
ajpdis-3614	126	9	недвижимого	недвижимого	PROPN
ajpdis-3614	126	10	имущества	имущества	PROPN
ajpdis-3614	126	11	физических	физических	NOUN
ajpdis-3614	126	12	лиц	лиц	VERB
ajpdis-3614	126	13	в	в	PROPN
ajpdis-3614	126	14	российской	российской	NOUN
ajpdis-3614	126	15	федерации	федерации	PROPN
ajpdis-3614	126	16	:	:	PUNCT
ajpdis-3614	126	17	дис	дис	NOUN
ajpdis-3614	126	18	.	.	PUNCT
ajpdis-3614	127	1	…	…	PUNCT
ajpdis-3614	127	2	канд	канд	NOUN
ajpdis-3614	127	3	.	.	PUNCT
ajpdis-3614	128	1	экон	экон	PROPN
ajpdis-3614	128	2	.	.	PUNCT
ajpdis-3614	129	1	наук	наук	PROPN
ajpdis-3614	129	2	:	:	PUNCT
ajpdis-3614	129	3	08.00.10	08.00.10	PROPN
ajpdis-3614	129	4	/	/	SYM
ajpdis-3614	129	5	алиев	алиев	PROPN
ajpdis-3614	129	6	хаджимурад	хаджимурад	ADJ
ajpdis-3614	129	7	басирович	басирович	NOUN
ajpdis-3614	129	8	.	.	PUNCT
ajpdis-3614	129	9	–	–	PUNCT
ajpdis-3614	129	10	махачкала	махачкала	VERB
ajpdis-3614	129	11	,	,	PUNCT
ajpdis-3614	129	12	2012	2012	NUM
ajpdis-3614	129	13	.	.	PUNCT
ajpdis-3614	130	1	–	–	PUNCT
ajpdis-3614	130	2	169	169	NUM
ajpdis-3614	130	3	с	с	NOUN
ajpdis-3614	130	4	.	.	PROPN
ajpdis-3614	131	1	4	4	NUM
ajpdis-3614	131	2	.	.	X
ajpdis-3614	131	3	маргулис	маргулис	PROPN
ajpdis-3614	131	4	,	,	PUNCT
ajpdis-3614	131	5	р.л	р.л	PROPN
ajpdis-3614	131	6	.	.	PROPN
ajpdis-3614	131	7	совершенствование	совершенствование	PROPN
ajpdis-3614	131	8	налогообложения	налогообложения	PROPN
ajpdis-3614	131	9	недвижимого	недвижимого	PROPN
ajpdis-3614	131	10	имущества	имущества	PROPN
ajpdis-3614	131	11	физических	физических	NOUN
ajpdis-3614	131	12	лиц	лиц	VERB
ajpdis-3614	131	13	:	:	PUNCT
ajpdis-3614	132	1	дис	дис	NOUN
ajpdis-3614	132	2	.	.	PUNCT
ajpdis-3614	133	1	…	…	PUNCT
ajpdis-3614	133	2	канд	канд	NOUN
ajpdis-3614	133	3	.	.	PUNCT
ajpdis-3614	134	1	экон	экон	PROPN
ajpdis-3614	134	2	.	.	PUNCT
ajpdis-3614	135	1	наук	наук	PROPN
ajpdis-3614	135	2	:	:	PUNCT
ajpdis-3614	135	3	08.00.10	08.00.10	PROPN
ajpdis-3614	135	4	/	/	SYM
ajpdis-3614	135	5	маргулис	маргулис	PROPN
ajpdis-3614	135	6	роман	роман	PROPN
ajpdis-3614	135	7	львович	львович	NOUN
ajpdis-3614	135	8	.	.	PUNCT
ajpdis-3614	136	1	–	–	PUNCT
ajpdis-3614	136	2	м	м	X
ajpdis-3614	136	3	.	.	NOUN
ajpdis-3614	136	4	,	,	PUNCT
ajpdis-3614	136	5	2010	2010	NUM
ajpdis-3614	136	6	.	.	PUNCT
ajpdis-3614	137	1	–	–	PUNCT
ajpdis-3614	137	2	187	187	NUM
ajpdis-3614	137	3	с	с	NOUN
ajpdis-3614	137	4	.	.	PROPN
ajpdis-3614	137	5	5	5	NUM
ajpdis-3614	137	6	.	.	X
ajpdis-3614	138	1	михина	михина	PROPN
ajpdis-3614	138	2	,	,	PUNCT
ajpdis-3614	138	3	е.в	е.в	PROPN
ajpdis-3614	138	4	.	.	PUNCT
ajpdis-3614	138	5	налог	налог	PROPN
ajpdis-3614	138	6	на	на	PROPN
ajpdis-3614	138	7	недвижимость	недвижимость	PROPN
ajpdis-3614	138	8	и	и	PROPN
ajpdis-3614	138	9	перспективы	перспективы	VERB
ajpdis-3614	138	10	его	его	ADJ
ajpdis-3614	138	11	развития	развития	NOUN
ajpdis-3614	138	12	в	в	PROPN
ajpdis-3614	138	13	регионе	регионе	NOUN
ajpdis-3614	138	14	:	:	PUNCT
ajpdis-3614	138	15	дис	дис	NOUN
ajpdis-3614	138	16	.	.	PUNCT
ajpdis-3614	139	1	…	…	PUNCT
ajpdis-3614	139	2	канд	канд	NOUN
ajpdis-3614	139	3	.	.	PUNCT
ajpdis-3614	140	1	экон	экон	PROPN
ajpdis-3614	140	2	.	.	PUNCT
ajpdis-3614	141	1	наук	наук	PROPN
ajpdis-3614	141	2	:	:	PUNCT
ajpdis-3614	141	3	08.00.10	08.00.10	PROPN
ajpdis-3614	141	4	/	/	SYM
ajpdis-3614	141	5	михина	михина	PROPN
ajpdis-3614	141	6	елена	елена	NOUN
ajpdis-3614	141	7	владимировна	владимировна	PROPN
ajpdis-3614	141	8	.	.	PUNCT
ajpdis-3614	142	1	–	–	PUNCT
ajpdis-3614	142	2	м	м	X
ajpdis-3614	142	3	.	.	NOUN
ajpdis-3614	142	4	,	,	PUNCT
ajpdis-3614	142	5	2005	2005	NUM
ajpdis-3614	142	6	.	.	PUNCT
ajpdis-3614	143	1	–	–	PUNCT
ajpdis-3614	143	2	250	250	NUM
ajpdis-3614	143	3	с	с	NOUN
ajpdis-3614	143	4	.	.	PROPN
ajpdis-3614	144	1	6	6	NUM
ajpdis-3614	144	2	.	.	X
ajpdis-3614	144	3	михасева	михасева	NOUN
ajpdis-3614	144	4	,	,	PUNCT
ajpdis-3614	144	5	е.н	е.н	PROPN
ajpdis-3614	144	6	.	.	PROPN
ajpdis-3614	144	7	формирование	формирование	PROPN
ajpdis-3614	145	1	и	и	PROPN
ajpdis-3614	145	2	развитие	развитие	ADJ
ajpdis-3614	145	3	системы	системы	NOUN
ajpdis-3614	145	4	налогообложения	налогообложения	PROPN
ajpdis-3614	145	5	недвижимости	недвижимости	PROPN
ajpdis-3614	145	6	в	в	PROPN
ajpdis-3614	145	7	россии	россии	PROPN
ajpdis-3614	145	8	:	:	PUNCT
ajpdis-3614	145	9	дис	дис	PROPN
ajpdis-3614	145	10	.	.	PUNCT
ajpdis-3614	146	1	…	…	PUNCT
ajpdis-3614	146	2	канд	канд	NOUN
ajpdis-3614	146	3	.	.	PUNCT
ajpdis-3614	147	1	экон	экон	PROPN
ajpdis-3614	147	2	.	.	PUNCT
ajpdis-3614	148	1	наук	наук	PROPN
ajpdis-3614	148	2	:	:	PUNCT
ajpdis-3614	148	3	08.00.10	08.00.10	PROPN
ajpdis-3614	148	4	/	/	SYM
ajpdis-3614	148	5	михасева	михасева	PROPN
ajpdis-3614	148	6	елена	елена	PROPN
ajpdis-3614	148	7	николаевна	николаевна	PROPN
ajpdis-3614	148	8	.	.	PUNCT
ajpdis-3614	149	1	–	–	PUNCT
ajpdis-3614	150	1	волгоград	волгоград	ADJ
ajpdis-3614	150	2	,	,	PUNCT
ajpdis-3614	150	3	2008	2008	NUM
ajpdis-3614	150	4	.	.	PUNCT
ajpdis-3614	151	1	–	–	PUNCT
ajpdis-3614	151	2	156	156	NUM
ajpdis-3614	151	3	с	с	NOUN
ajpdis-3614	151	4	.	.	PROPN
ajpdis-3614	152	1	7	7	NUM
ajpdis-3614	152	2	.	.	X
ajpdis-3614	152	3	ниязметов	ниязметов	PROPN
ajpdis-3614	152	4	,	,	PUNCT
ajpdis-3614	152	5	и.м	и.м	PROPN
ajpdis-3614	152	6	.	.	PROPN
ajpdis-3614	152	7	,	,	PUNCT
ajpdis-3614	152	8	солиққа	солиққа	PROPN
ajpdis-3614	152	9	тортиш	тортиш	PROPN
ajpdis-3614	152	10	механизмларини	механизмларини	NOUN
ajpdis-3614	152	11	такомиллаштириш	такомиллаштириш	VERB
ajpdis-3614	152	12	орқали	орқали	PROPN
ajpdis-3614	152	13	солиқ	солиқ	PROPN
ajpdis-3614	152	14	тизими	тизими	NOUN
ajpdis-3614	152	15	барқарорлигини	барқарорлигини	NOUN
ajpdis-3614	152	16	таъминлаш	таъминлаш	NOUN
ajpdis-3614	152	17	.	.	PUNCT
ajpdis-3614	153	1	и.ф.д	и.ф.д	PROPN
ajpdis-3614	153	2	.	.	PUNCT
ajpdis-3614	153	3	илмий	илмий	NOUN
ajpdis-3614	153	4	даражасини	даражасини	VERB
ajpdis-3614	153	5	олиш	олиш	ADJ
ajpdis-3614	153	6	учун	учун	ADJ
ajpdis-3614	153	7	тайёрланган	тайёрланган	ADV
ajpdis-3614	153	8	диссертация	диссертация	PROPN
ajpdis-3614	153	9	.	.	PUNCT
ajpdis-3614	154	1	2018	2018	NUM
ajpdis-3614	154	2	.	.	PUNCT
ajpdis-3614	155	1	–	–	PUNCT
ajpdis-3614	156	1	274	274	NUM
ajpdis-3614	156	2	б	б	NOUN
ajpdis-3614	156	3	.	.	NOUN
ajpdis-3614	156	4	8	8	NUM
ajpdis-3614	156	5	.	.	X
ajpdis-3614	156	6	алтиев	алтиев	PROPN
ajpdis-3614	156	7	,	,	PUNCT
ajpdis-3614	156	8	а.с	а.с	PROPN
ajpdis-3614	156	9	.	.	PROPN
ajpdis-3614	156	10	,	,	PUNCT
ajpdis-3614	156	11	ер	ер	ADP
ajpdis-3614	156	12	ресурсларидан	ресурсларидан	NOUN
ajpdis-3614	156	13	фойдаланиш	фойдаланиш	PROPN
ajpdis-3614	156	14	тизимини	тизимини	PROPN
ajpdis-3614	156	15	тартибга	тартибга	ADV
ajpdis-3614	156	16	солиш	солиш	ADJ
ajpdis-3614	156	17	механизмларини	механизмларини	NOUN
ajpdis-3614	156	18	такомиллаштириш	такомиллаштириш	VERB
ajpdis-3614	156	19	.	.	PUNCT
ajpdis-3614	157	1	и.ф.д	и.ф.д	PROPN
ajpdis-3614	157	2	.	.	PROPN
ajpdis-3614	157	3	илмий	илмий	NOUN
ajpdis-3614	157	4	даражасини	даражасини	VERB
ajpdis-3614	157	5	олиш	олиш	ADJ
ajpdis-3614	157	6	учун	учун	ADJ
ajpdis-3614	157	7	тайёрланган	тайёрланган	ADV
ajpdis-3614	157	8	диссертация	диссертация	PROPN
ajpdis-3614	157	9	.	.	PUNCT
ajpdis-3614	158	1	2018	2018	NUM
ajpdis-3614	158	2	.	.	PUNCT
ajpdis-3614	159	1	–	–	PUNCT
ajpdis-3614	160	1	277	277	NUM
ajpdis-3614	160	2	б	б	NOUN
ajpdis-3614	160	3	.	.	NOUN
ajpdis-3614	160	4	9	9	NUM
ajpdis-3614	160	5	.	.	X
ajpdis-3614	160	6	мусалимов	мусалимов	NOUN
ajpdis-3614	160	7	,	,	PUNCT
ajpdis-3614	160	8	ш.и	ш.и	PROPN
ajpdis-3614	160	9	.	.	PROPN
ajpdis-3614	160	10	мол	мол	ADV
ajpdis-3614	160	11	-	-	PUNCT
ajpdis-3614	160	12	мулк	мулк	VERB
ajpdis-3614	160	13	солиғини	солиғини	NOUN
ajpdis-3614	160	14	ҳисоблаш	ҳисоблаш	VERB
ajpdis-3614	160	15	ва	ва	ADP
ajpdis-3614	160	16	ундириш	ундириш	ADJ
ajpdis-3614	160	17	механизмини	механизмини	NOUN
ajpdis-3614	160	18	такомиллаштириш	такомиллаштириш	VERB
ajpdis-3614	160	19	.	.	PUNCT
ajpdis-3614	161	1	phd	phd	NOUN
ajpdis-3614	161	2	илмий	илмий	NOUN
ajpdis-3614	161	3	даражасини	даражасини	VERB
ajpdis-3614	161	4	олиш	олиш	ADJ
ajpdis-3614	161	5	учун	учун	ADJ
ajpdis-3614	161	6	ёзилган	ёзилган	PROPN
ajpdis-3614	161	7	диссертация	диссертация	PROPN
ajpdis-3614	161	8	автореферати	автореферати	ADJ
ajpdis-3614	161	9	.	.	PUNCT
ajpdis-3614	162	1	–	–	PUNCT
ajpdis-3614	162	2	т	т	X
ajpdis-3614	162	3	.	.	PROPN
ajpdis-3614	162	4	,	,	PUNCT
ajpdis-3614	162	5	2020	2020	NUM
ajpdis-3614	162	6	.	.	PUNCT
ajpdis-3614	163	1	–	–	PUNCT
ajpdis-3614	164	1	58	58	NUM
ajpdis-3614	164	2	б	б	NOUN
ajpdis-3614	164	3	.	.	PROPN
ajpdis-3614	164	4	10	10	NUM
ajpdis-3614	164	5	.	.	X
ajpdis-3614	165	1	боймуротов	боймуротов	PROPN
ajpdis-3614	165	2	,	,	PUNCT
ajpdis-3614	165	3	с.р	с.р	PROPN
ajpdis-3614	165	4	.	.	PROPN
ajpdis-3614	165	5	,	,	PUNCT
ajpdis-3614	165	6	маҳаллий	маҳаллий	NOUN
ajpdis-3614	165	7	бюджетлар	бюджетлар	NOUN
ajpdis-3614	165	8	даромадларини	даромадларини	VERB
ajpdis-3614	165	9	барқарорлаштиришда	барқарорлаштиришда	ADJ
ajpdis-3614	165	10	ер	ер	ADV
ajpdis-3614	165	11	ва	ва	ADP
ajpdis-3614	165	12	мол	мол	ADV
ajpdis-3614	165	13	-	-	PUNCT
ajpdis-3614	165	14	мулк	мулк	VERB
ajpdis-3614	165	15	солиқларидан	солиқларидан	PROPN
ajpdis-3614	165	16	фойдаланиш	фойдаланиш	PROPN
ajpdis-3614	165	17	самарадорлигини	самарадорлигини	PROPN
ajpdis-3614	165	18	ошириш	ошириш	PROPN
ajpdis-3614	165	19	масалалари	масалалари	PROPN
ajpdis-3614	165	20	.	.	PUNCT
ajpdis-3614	166	1	phd	phd	NOUN
ajpdis-3614	166	2	илмий	илмий	NOUN
ajpdis-3614	166	3	даражасини	даражасини	VERB
ajpdis-3614	166	4	олиш	олиш	ADJ
ajpdis-3614	166	5	учун	учун	ADJ
ajpdis-3614	166	6	тайёрланган	тайёрланган	PROPN
ajpdis-3614	166	7	диссертация	диссертация	CCONJ
ajpdis-3614	166	8	автореферати	автореферати	ADJ
ajpdis-3614	166	9	.	.	PUNCT
ajpdis-3614	167	1	–	–	PUNCT
ajpdis-3614	167	2	т	т	X
ajpdis-3614	167	3	.	.	PROPN
ajpdis-3614	167	4	,	,	PUNCT
ajpdis-3614	167	5	2021	2021	NUM
ajpdis-3614	167	6	.	.	PUNCT
ajpdis-3614	168	1	–	–	PUNCT
ajpdis-3614	168	2	57	57	NUM
ajpdis-3614	168	3	б	б	NOUN
ajpdis-3614	168	4	.	.	PROPN
ajpdis-3614	168	5	11	11	NUM
ajpdis-3614	168	6	.	.	X
ajpdis-3614	169	1	интернет	интернет	PROPN
ajpdis-3614	169	2	ресурс	ресурс	VERB
ajpdis-3614	169	3	:	:	PUNCT
ajpdis-3614	169	4	https://data.oecd.org/tax/tax-on-property.htm	https://data.oecd.org/tax/tax-on-property.htm	PROPN
ajpdis-3614	169	5	.	.	PUNCT
ajpdis-3614	170	1	мурожаат	мурожаат	PROPN
ajpdis-3614	170	2	санаси	санаси	PROPN
ajpdis-3614	170	3	:	:	PUNCT
ajpdis-3614	170	4	10.01.2023	10.01.2023	NUM
ajpdis-3614	170	5	й	й	NOUN
ajpdis-3614	170	6	.	.	PROPN
ajpdis-3614	171	1	12	12	NUM
ajpdis-3614	171	2	.	.	PUNCT
ajpdis-3614	171	3	ambagtsheer	ambagtsheer	NOUN
ajpdis-3614	171	4	-	-	PUNCT
ajpdis-3614	171	5	pakarinen	pakarinen	NOUN
ajpdis-3614	171	6	,	,	PUNCT
ajpdis-3614	171	7	l.	l.	PROPN
ajpdis-3614	171	8	denmark	denmark	PROPN
ajpdis-3614	171	9	–	–	PUNCT
ajpdis-3614	171	10	corporate	corporate	ADJ
ajpdis-3614	171	11	taxation	taxation	NOUN
ajpdis-3614	171	12	/	/	SYM
ajpdis-3614	171	13	l.	l.	PROPN
ajpdis-3614	171	14	ambagtsheerpakarinen	ambagtsheerpakarinen	PROPN
ajpdis-3614	171	15	.	.	PUNCT
ajpdis-3614	172	1	–	–	PUNCT
ajpdis-3614	172	2	ibfd	ibfd	VERB
ajpdis-3614	172	3	,	,	PUNCT
ajpdis-3614	172	4	tax	tax	NOUN
ajpdis-3614	172	5	research	research	NOUN
ajpdis-3614	172	6	platform	platform	NOUN
ajpdis-3614	172	7	:	:	PUNCT
ajpdis-3614	172	8	country	country	NOUN
ajpdis-3614	172	9	analyses	analyse	VERB
ajpdis-3614	172	10	–	–	PUNCT
ajpdis-3614	172	11	denmark	denmark	NOUN
ajpdis-3614	172	12	13	13	NUM
ajpdis-3614	172	13	.	.	PUNCT
ajpdis-3614	172	14	blochliger	blochliger	NOUN
ajpdis-3614	172	15	,	,	PUNCT
ajpdis-3614	172	16	h.	h.	PROPN
ajpdis-3614	172	17	reforming	reform	VERB
ajpdis-3614	172	18	the	the	DET
ajpdis-3614	172	19	tax	tax	NOUN
ajpdis-3614	172	20	on	on	ADP
ajpdis-3614	172	21	immovable	immovable	ADJ
ajpdis-3614	172	22	property	property	NOUN
ajpdis-3614	172	23	:	:	PUNCT
ajpdis-3614	172	24	taking	take	VERB
ajpdis-3614	172	25	care	care	NOUN
ajpdis-3614	172	26	of	of	ADP
ajpdis-3614	172	27	the	the	DET
ajpdis-3614	172	28	unloved	unloved	ADJ
ajpdis-3614	172	29	/	/	SYM
ajpdis-3614	172	30	h.	h.	NOUN
ajpdis-3614	172	31	blochliger	blochliger	NOUN
ajpdis-3614	172	32	.	.	PUNCT
ajpdis-3614	173	1	–	–	PUNCT
ajpdis-3614	173	2	oecd	oecd	PROPN
ajpdis-3614	173	3	economics	economics	PROPN
ajpdis-3614	173	4	department	department	PROPN
ajpdis-3614	173	5	working	working	NOUN
ajpdis-3614	173	6	papers	paper	NOUN
ajpdis-3614	173	7	.	.	PUNCT
ajpdis-3614	174	1	14	14	NUM
ajpdis-3614	174	2	.	.	X
ajpdis-3614	174	3	burg	burg	PROPN
ajpdis-3614	174	4	,	,	PUNCT
ajpdis-3614	174	5	p.	p.	PROPN
ajpdis-3614	174	6	france	france	PROPN
ajpdis-3614	174	7	–	–	PUNCT
ajpdis-3614	174	8	corporate	corporate	ADJ
ajpdis-3614	174	9	taxation	taxation	NOUN
ajpdis-3614	174	10	/	/	SYM
ajpdis-3614	174	11	p.	p.	NOUN
ajpdis-3614	174	12	burg	burg	NOUN
ajpdis-3614	174	13	.	.	PUNCT
ajpdis-3614	175	1	–	–	PUNCT
ajpdis-3614	175	2	ibfd	ibfd	VERB
ajpdis-3614	175	3	,	,	PUNCT
ajpdis-3614	175	4	tax	tax	NOUN
ajpdis-3614	175	5	research	research	NOUN
ajpdis-3614	175	6	platform	platform	NOUN
ajpdis-3614	175	7	:	:	PUNCT
ajpdis-3614	175	8	country	country	NOUN
ajpdis-3614	175	9	analyses	analyse	VERB
ajpdis-3614	175	10	–	–	PUNCT
ajpdis-3614	175	11	france	france	PROPN
ajpdis-3614	175	12	15	15	NUM
ajpdis-3614	175	13	.	.	PUNCT
ajpdis-3614	176	1	cadosch	cadosch	PROPN
ajpdis-3614	176	2	,	,	PUNCT
ajpdis-3614	176	3	r.	r.	PROPN
ajpdis-3614	176	4	switzerland	switzerland	PROPN
ajpdis-3614	176	5	–	–	PUNCT
ajpdis-3614	176	6	corporate	corporate	ADJ
ajpdis-3614	176	7	taxation	taxation	NOUN
ajpdis-3614	176	8	/	/	SYM
ajpdis-3614	176	9	r.	r.	PROPN
ajpdis-3614	176	10	cadosch	cadosch	PROPN
ajpdis-3614	176	11	.	.	PUNCT
ajpdis-3614	177	1	–	–	PUNCT
ajpdis-3614	177	2	ibfd	ibfd	VERB
ajpdis-3614	177	3	,	,	PUNCT
ajpdis-3614	177	4	tax	tax	NOUN
ajpdis-3614	177	5	research	research	NOUN
ajpdis-3614	177	6	105	105	NUM
ajpdis-3614	177	7	journal	journal	NOUN
ajpdis-3614	177	8	of	of	ADP
ajpdis-3614	177	9	public	public	ADJ
ajpdis-3614	177	10	diplomacy	diplomacy	NOUN
ajpdis-3614	177	11	and	and	CCONJ
ajpdis-3614	177	12	international	international	ADJ
ajpdis-3614	177	13	studies	study	NOUN
ajpdis-3614	177	14	www	www	PROPN
ajpdis-3614	177	15	.	.	PUNCT
ajpdis-3614	178	1	grnjournal.us	grnjournal.us	X
ajpdis-3614	178	2	platform	platform	NOUN
ajpdis-3614	178	3	:	:	PUNCT
ajpdis-3614	178	4	country	country	NOUN
ajpdis-3614	178	5	analyses	analyse	VERB
ajpdis-3614	178	6	–	–	PUNCT
ajpdis-3614	178	7	switzerland	switzerland	NOUN
ajpdis-3614	178	8	16	16	NUM
ajpdis-3614	178	9	.	.	PUNCT
ajpdis-3614	179	1	doom	doom	NOUN
ajpdis-3614	179	2	-	-	PUNCT
ajpdis-3614	179	3	olejnicka	olejnicka	PROPN
ajpdis-3614	179	4	,	,	PUNCT
ajpdis-3614	179	5	m.	m.	NOUN
ajpdis-3614	179	6	poland	poland	PROPN
ajpdis-3614	179	7	–	–	PUNCT
ajpdis-3614	179	8	corporate	corporate	ADJ
ajpdis-3614	179	9	taxation	taxation	NOUN
ajpdis-3614	179	10	/	/	SYM
ajpdis-3614	179	11	m.	m.	NOUN
ajpdis-3614	179	12	doom	doom	NOUN
ajpdis-3614	179	13	-	-	PUNCT
ajpdis-3614	179	14	olejnicka	olejnicka	PROPN
ajpdis-3614	179	15	.	.	PUNCT
ajpdis-3614	180	1	–	–	PUNCT
ajpdis-3614	180	2	ibfd	ibfd	VERB
ajpdis-3614	180	3	,	,	PUNCT
ajpdis-3614	180	4	tax	tax	NOUN
ajpdis-3614	180	5	research	research	NOUN
ajpdis-3614	180	6	platform	platform	NOUN
ajpdis-3614	180	7	:	:	PUNCT
ajpdis-3614	180	8	country	country	NOUN
ajpdis-3614	180	9	analyses	analyse	VERB
ajpdis-3614	180	10	–	–	PUNCT
ajpdis-3614	180	11	poland	poland	PROPN
ajpdis-3614	180	12	17	17	NUM
ajpdis-3614	180	13	.	.	PUNCT
ajpdis-3614	181	1	furuseth	furuseth	PROPN
ajpdis-3614	181	2	,	,	PUNCT
ajpdis-3614	181	3	e.	e.	PROPN
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ajpdis-3614	181	5	–	–	PUNCT
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ajpdis-3614	181	7	taxation	taxation	NOUN
ajpdis-3614	181	8	/	/	SYM
ajpdis-3614	181	9	e.	e.	PROPN
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ajpdis-3614	181	11	.	.	PUNCT
ajpdis-3614	181	12	–	–	PUNCT
ajpdis-3614	181	13	ibfd	ibfd	VERB
ajpdis-3614	181	14	,	,	PUNCT
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ajpdis-3614	181	16	research	research	NOUN
ajpdis-3614	181	17	platform	platform	NOUN
ajpdis-3614	181	18	:	:	PUNCT
ajpdis-3614	181	19	country	country	NOUN
ajpdis-3614	181	20	analyses	analyse	VERB
ajpdis-3614	181	21	–	–	PUNCT
ajpdis-3614	181	22	norway	norway	NOUN
ajpdis-3614	181	23	18	18	NUM
ajpdis-3614	181	24	.	.	PUNCT
ajpdis-3614	182	1	gallo	gallo	PROPN
ajpdis-3614	182	2	,	,	PUNCT
ajpdis-3614	182	3	g.	g.	PROPN
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ajpdis-3614	182	5	–	–	PUNCT
ajpdis-3614	182	6	corporate	corporate	ADJ
ajpdis-3614	182	7	taxation	taxation	NOUN
ajpdis-3614	182	8	/	/	SYM
ajpdis-3614	182	9	g.	g.	PROPN
ajpdis-3614	182	10	gallo	gallo	PROPN
ajpdis-3614	182	11	.	.	PUNCT
ajpdis-3614	183	1	–	–	PUNCT
ajpdis-3614	183	2	ibfd	ibfd	VERB
ajpdis-3614	183	3	,	,	PUNCT
ajpdis-3614	183	4	tax	tax	NOUN
ajpdis-3614	183	5	research	research	NOUN
ajpdis-3614	183	6	platform	platform	NOUN
ajpdis-3614	183	7	:	:	PUNCT
ajpdis-3614	183	8	country	country	NOUN
ajpdis-3614	183	9	analyses	analyse	VERB
ajpdis-3614	183	10	–	–	PUNCT
ajpdis-3614	183	11	italy	italy	PROPN
ajpdis-3614	183	12	19	19	NUM
ajpdis-3614	183	13	.	.	PUNCT
ajpdis-3614	184	1	gutierrez	gutierrez	PROPN
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ajpdis-3614	184	5	–	–	PUNCT
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ajpdis-3614	184	8	/	/	SYM
ajpdis-3614	184	9	c.	c.	PROPN
ajpdis-3614	184	10	gutierrez	gutierrez	PROPN
ajpdis-3614	184	11	.	.	PUNCT
ajpdis-3614	185	1	–	–	PUNCT
ajpdis-3614	185	2	ibfd	ibfd	VERB
ajpdis-3614	185	3	,	,	PUNCT
ajpdis-3614	185	4	tax	tax	NOUN
ajpdis-3614	185	5	research	research	NOUN
ajpdis-3614	185	6	platform	platform	NOUN
ajpdis-3614	185	7	:	:	PUNCT
ajpdis-3614	185	8	country	country	NOUN
ajpdis-3614	185	9	analyses	analyse	VERB
ajpdis-3614	185	10	chile	chile	PROPN
ajpdis-3614	185	11	20	20	NUM
ajpdis-3614	185	12	.	.	PUNCT
ajpdis-3614	186	1	herm	herm	NOUN
ajpdis-3614	186	2	,	,	PUNCT
ajpdis-3614	186	3	m.	m.	NOUN
ajpdis-3614	186	4	estonia	estonia	PROPN
ajpdis-3614	186	5	–	–	PUNCT
ajpdis-3614	186	6	corporate	corporate	ADJ
ajpdis-3614	186	7	taxation	taxation	NOUN
ajpdis-3614	186	8	/	/	SYM
ajpdis-3614	186	9	m.	m.	NOUN
ajpdis-3614	186	10	herm	herm	NOUN
ajpdis-3614	186	11	.	.	PUNCT
ajpdis-3614	187	1	–	–	PUNCT
ajpdis-3614	187	2	ibfd	ibfd	VERB
ajpdis-3614	187	3	,	,	PUNCT
ajpdis-3614	187	4	tax	tax	NOUN
ajpdis-3614	187	5	research	research	NOUN
ajpdis-3614	187	6	platform	platform	NOUN
ajpdis-3614	187	7	:	:	PUNCT
ajpdis-3614	187	8	country	country	NOUN
ajpdis-3614	187	9	analyses	analyse	VERB
ajpdis-3614	187	10	–	–	PUNCT
ajpdis-3614	187	11	estonia	estonia	PROPN
ajpdis-3614	187	12	21	21	NUM
ajpdis-3614	187	13	.	.	PUNCT
ajpdis-3614	188	1	mkrtchyan	mkrtchyan	PROPN
ajpdis-3614	188	2	,	,	PUNCT
ajpdis-3614	188	3	t.	t.	PROPN
ajpdis-3614	188	4	czech	czech	PROPN
ajpdis-3614	188	5	republic	republic	PROPN
ajpdis-3614	188	6	–	–	PUNCT
ajpdis-3614	188	7	corporate	corporate	ADJ
ajpdis-3614	188	8	taxation	taxation	NOUN
ajpdis-3614	188	9	/	/	SYM
ajpdis-3614	188	10	t.	t.	NOUN
ajpdis-3614	188	11	mkrtchyan	mkrtchyan	PROPN
ajpdis-3614	188	12	.	.	PUNCT
ajpdis-3614	189	1	–	–	PUNCT
ajpdis-3614	189	2	ibfd	ibfd	VERB
ajpdis-3614	189	3	,	,	PUNCT
ajpdis-3614	189	4	tax	tax	NOUN
ajpdis-3614	189	5	research	research	NOUN
ajpdis-3614	189	6	platform	platform	NOUN
ajpdis-3614	189	7	:	:	PUNCT
ajpdis-3614	189	8	country	country	NOUN
ajpdis-3614	189	9	analyses	analyse	VERB
ajpdis-3614	189	10	czech	czech	PROPN
ajpdis-3614	189	11	republic	republic	NOUN
ajpdis-3614	189	12	22	22	NUM
ajpdis-3614	189	13	.	.	PUNCT
ajpdis-3614	190	1	morett	morett	PROPN
ajpdis-3614	190	2	,	,	PUNCT
ajpdis-3614	190	3	m.e	m.e	PROPN
ajpdis-3614	190	4	.	.	PROPN
ajpdis-3614	190	5	mexico	mexico	PROPN
ajpdis-3614	190	6	–	–	PUNCT
ajpdis-3614	190	7	corporate	corporate	ADJ
ajpdis-3614	190	8	taxation	taxation	NOUN
ajpdis-3614	190	9	/	/	SYM
ajpdis-3614	190	10	m.e	m.e	PROPN
ajpdis-3614	190	11	.	.	PROPN
ajpdis-3614	190	12	morett	morett	PROPN
ajpdis-3614	190	13	,	,	PUNCT
ajpdis-3614	190	14	f.l	f.l	PROPN
ajpdis-3614	190	15	.	.	PROPN
ajpdis-3614	190	16	cepeda	cepeda	PROPN
ajpdis-3614	190	17	.	.	PUNCT
ajpdis-3614	191	1	–	–	PUNCT
ajpdis-3614	191	2	ibfd	ibfd	VERB
ajpdis-3614	191	3	,	,	PUNCT
ajpdis-3614	191	4	tax	tax	NOUN
ajpdis-3614	191	5	research	research	NOUN
ajpdis-3614	191	6	platform	platform	NOUN
ajpdis-3614	191	7	:	:	PUNCT
ajpdis-3614	191	8	country	country	NOUN
ajpdis-3614	191	9	analyses	analyse	VERB
ajpdis-3614	191	10	–	–	PUNCT
ajpdis-3614	191	11	mexico	mexico	PROPN
ajpdis-3614	191	12	23	23	NUM
ajpdis-3614	191	13	.	.	PUNCT
ajpdis-3614	192	1	norregaard	norregaard	PROPN
ajpdis-3614	192	2	,	,	PUNCT
ajpdis-3614	192	3	m.j	m.j	PROPN
ajpdis-3614	192	4	.	.	PROPN
ajpdis-3614	192	5	taxing	tax	VERB
ajpdis-3614	192	6	immovable	immovable	ADJ
ajpdis-3614	192	7	property	property	NOUN
ajpdis-3614	192	8	revenue	revenue	NOUN
ajpdis-3614	192	9	potential	potential	NOUN
ajpdis-3614	192	10	and	and	CCONJ
ajpdis-3614	192	11	implementation	implementation	NOUN
ajpdis-3614	192	12	challenges	challenge	NOUN
ajpdis-3614	192	13	/	/	SYM
ajpdis-3614	192	14	m.j	m.j	PROPN
ajpdis-3614	192	15	.	.	PROPN
ajpdis-3614	192	16	norregaard	norregaard	PROPN
ajpdis-3614	192	17	.	.	PUNCT
ajpdis-3614	193	1	–	–	PUNCT
ajpdis-3614	193	2	international	international	ADJ
ajpdis-3614	193	3	monetary	monetary	ADJ
ajpdis-3614	193	4	fund	fund	NOUN
ajpdis-3614	193	5	.	.	PUNCT
ajpdis-3614	194	1	24	24	NUM
ajpdis-3614	194	2	.	.	X
ajpdis-3614	194	3	obuoforibo	obuoforibo	PROPN
ajpdis-3614	194	4	,	,	PUNCT
ajpdis-3614	194	5	b.	b.	PROPN
ajpdis-3614	194	6	united	united	PROPN
ajpdis-3614	194	7	kingdom	kingdom	PROPN
ajpdis-3614	194	8	–	–	PUNCT
ajpdis-3614	194	9	corporate	corporate	ADJ
ajpdis-3614	194	10	taxation	taxation	NOUN
ajpdis-3614	194	11	/	/	SYM
ajpdis-3614	194	12	b.	b.	PROPN
ajpdis-3614	194	13	obuoforibo	obuoforibo	PROPN
ajpdis-3614	194	14	.	.	PUNCT
ajpdis-3614	194	15	–	–	PUNCT
ajpdis-3614	194	16	ibfd	ibfd	VERB
ajpdis-3614	194	17	,	,	PUNCT
ajpdis-3614	194	18	tax	tax	NOUN
ajpdis-3614	194	19	research	research	NOUN
ajpdis-3614	194	20	platform	platform	NOUN
ajpdis-3614	194	21	:	:	PUNCT
ajpdis-3614	195	1	country	country	NOUN
ajpdis-3614	195	2	analyses	analyse	VERB
ajpdis-3614	195	3	–	–	PUNCT
ajpdis-3614	195	4	united	united	ADJ
ajpdis-3614	195	5	kingdom	kingdom	PROPN
ajpdis-3614	195	6	25	25	NUM
ajpdis-3614	195	7	.	.	PUNCT
ajpdis-3614	196	1	oliveira	oliveira	PROPN
ajpdis-3614	196	2	braga	braga	PROPN
ajpdis-3614	196	3	,	,	PUNCT
ajpdis-3614	196	4	t.	t.	PROPN
ajpdis-3614	196	5	portugal	portugal	PROPN
ajpdis-3614	196	6	–	–	PUNCT
ajpdis-3614	196	7	corporate	corporate	ADJ
ajpdis-3614	196	8	taxation	taxation	NOUN
ajpdis-3614	196	9	/	/	SYM
ajpdis-3614	196	10	t.	t.	PROPN
ajpdis-3614	196	11	oliveira	oliveira	PROPN
ajpdis-3614	196	12	braga	braga	PROPN
ajpdis-3614	196	13	.	.	PUNCT
ajpdis-3614	197	1	–	–	PUNCT
ajpdis-3614	197	2	ibfd	ibfd	VERB
ajpdis-3614	197	3	,	,	PUNCT
ajpdis-3614	197	4	tax	tax	NOUN
ajpdis-3614	197	5	research	research	NOUN
ajpdis-3614	197	6	platform	platform	NOUN
ajpdis-3614	197	7	:	:	PUNCT
ajpdis-3614	197	8	country	country	NOUN
ajpdis-3614	197	9	analyses	analyse	VERB
ajpdis-3614	197	10	–	–	PUNCT
ajpdis-3614	197	11	portugal	portugal	PROPN
ajpdis-3614	197	12	.	.	PROPN
ajpdis-3614	198	1	26	26	NUM
ajpdis-3614	198	2	.	.	PUNCT
ajpdis-3614	198	3	ostaszewska	ostaszewska	NOUN
ajpdis-3614	198	4	,	,	PUNCT
ajpdis-3614	198	5	o.	o.	PROPN
ajpdis-3614	198	6	ireland	ireland	PROPN
ajpdis-3614	198	7	–	–	PUNCT
ajpdis-3614	198	8	corporate	corporate	ADJ
ajpdis-3614	198	9	taxation	taxation	NOUN
ajpdis-3614	198	10	/	/	SYM
ajpdis-3614	198	11	o.	o.	PROPN
ajpdis-3614	198	12	ostaszewska	ostaszewska	NOUN
ajpdis-3614	198	13	.	.	PUNCT
ajpdis-3614	198	14	–	–	PUNCT
ajpdis-3614	198	15	ibfd	ibfd	VERB
ajpdis-3614	198	16	,	,	PUNCT
ajpdis-3614	198	17	tax	tax	NOUN
ajpdis-3614	198	18	research	research	NOUN
ajpdis-3614	198	19	platform	platform	NOUN
ajpdis-3614	198	20	:	:	PUNCT
ajpdis-3614	198	21	country	country	NOUN
ajpdis-3614	198	22	analyses	analyse	VERB
ajpdis-3614	198	23	–	–	PUNCT
ajpdis-3614	198	24	ireland	ireland	NOUN
ajpdis-3614	198	25	27	27	NUM
ajpdis-3614	198	26	.	.	PUNCT
ajpdis-3614	199	1	perdelwitz	perdelwitz	PROPN
ajpdis-3614	199	2	,	,	PUNCT
ajpdis-3614	199	3	p.	p.	PROPN
ajpdis-3614	199	4	germany	germany	PROPN
ajpdis-3614	199	5	–	–	PUNCT
ajpdis-3614	199	6	corporate	corporate	ADJ
ajpdis-3614	199	7	taxation	taxation	NOUN
ajpdis-3614	199	8	/	/	PUNCT
ajpdis-3614	200	1	p.	p.	NOUN
ajpdis-3614	200	2	perdelwitz	perdelwitz	PROPN
ajpdis-3614	200	3	.	.	PUNCT
ajpdis-3614	201	1	–	–	PUNCT
ajpdis-3614	201	2	ibfd	ibfd	VERB
ajpdis-3614	201	3	,	,	PUNCT
ajpdis-3614	201	4	tax	tax	NOUN
ajpdis-3614	201	5	research	research	NOUN
ajpdis-3614	201	6	platform	platform	NOUN
ajpdis-3614	201	7	:	:	PUNCT
ajpdis-3614	201	8	country	country	NOUN
ajpdis-3614	201	9	analysesgermany	analysesgermany	NOUN
ajpdis-3614	201	10	28	28	NUM
ajpdis-3614	201	11	.	.	PUNCT
ajpdis-3614	202	1	saw	saw	PROPN
ajpdis-3614	202	2	,	,	PUNCT
ajpdis-3614	202	3	r.	r.	PROPN
ajpdis-3614	202	4	korea	korea	PROPN
ajpdis-3614	202	5	–	–	PUNCT
ajpdis-3614	202	6	corporate	corporate	ADJ
ajpdis-3614	202	7	taxation	taxation	NOUN
ajpdis-3614	202	8	/	/	SYM
ajpdis-3614	202	9	r.	r.	PROPN
ajpdis-3614	202	10	saw	see	VERB
ajpdis-3614	202	11	.	.	PUNCT
ajpdis-3614	203	1	–	–	PUNCT
ajpdis-3614	203	2	ibfd	ibfd	VERB
ajpdis-3614	203	3	,	,	PUNCT
ajpdis-3614	203	4	tax	tax	NOUN
ajpdis-3614	203	5	research	research	NOUN
ajpdis-3614	203	6	platform	platform	NOUN
ajpdis-3614	203	7	:	:	PUNCT
ajpdis-3614	203	8	country	country	NOUN
ajpdis-3614	203	9	analyses	analyse	VERB
ajpdis-3614	203	10	–	–	PUNCT
ajpdis-3614	203	11	korea	korea	PROPN
ajpdis-3614	203	12	.	.	PUNCT
ajpdis-3614	204	1	29	29	NUM
ajpdis-3614	204	2	.	.	PUNCT
ajpdis-3614	204	3	torma	torma	NOUN
ajpdis-3614	204	4	,	,	PUNCT
ajpdis-3614	204	5	l.	l.	PROPN
ajpdis-3614	204	6	hungary	hungary	PROPN
ajpdis-3614	204	7	–	–	PUNCT
ajpdis-3614	204	8	corporate	corporate	ADJ
ajpdis-3614	204	9	taxation	taxation	NOUN
ajpdis-3614	204	10	/	/	SYM
ajpdis-3614	204	11	l.	l.	PROPN
ajpdis-3614	204	12	torma	torma	PROPN
ajpdis-3614	204	13	.	.	PUNCT
ajpdis-3614	205	1	–	–	PUNCT
ajpdis-3614	205	2	ibfd	ibfd	VERB
ajpdis-3614	205	3	,	,	PUNCT
ajpdis-3614	205	4	tax	tax	NOUN
ajpdis-3614	205	5	research	research	NOUN
ajpdis-3614	205	6	platform	platform	NOUN
ajpdis-3614	205	7	:	:	PUNCT
ajpdis-3614	205	8	country	country	NOUN
ajpdis-3614	205	9	analyses	analyse	VERB
ajpdis-3614	205	10	–	–	PUNCT
ajpdis-3614	205	11	hungary	hungary	NOUN
ajpdis-3614	205	12	.	.	PUNCT
ajpdis-3614	206	1	30	30	NUM
ajpdis-3614	206	2	.	.	PUNCT
ajpdis-3614	207	1	verschueren	verschueren	PROPN
ajpdis-3614	207	2	,	,	PUNCT
ajpdis-3614	207	3	c.	c.	PROPN
ajpdis-3614	207	4	luxembourg	luxembourg	PROPN
ajpdis-3614	207	5	–	–	PUNCT
ajpdis-3614	207	6	corporate	corporate	ADJ
ajpdis-3614	207	7	taxation	taxation	NOUN
ajpdis-3614	208	1	/	/	SYM
ajpdis-3614	208	2	c.	c.	PROPN
ajpdis-3614	208	3	verschueren	verschueren	PROPN
ajpdis-3614	208	4	et	et	PROPN
ajpdis-3614	208	5	al	al	PROPN
ajpdis-3614	208	6	.	.	PROPN
ajpdis-3614	208	7	–	–	PUNCT
ajpdis-3614	208	8	ibfd	ibfd	VERB
ajpdis-3614	208	9	,	,	PUNCT
ajpdis-3614	208	10	tax	tax	NOUN
ajpdis-3614	208	11	research	research	NOUN
ajpdis-3614	208	12	platform	platform	NOUN
ajpdis-3614	208	13	:	:	PUNCT
ajpdis-3614	208	14	country	country	NOUN
ajpdis-3614	208	15	analyses	analyse	VERB
ajpdis-3614	208	16	–	–	PUNCT
ajpdis-3614	208	17	luxembourg	luxembourg	PROPN
ajpdis-3614	208	18	.	.	PUNCT
ajpdis-3614	209	1	31	31	NUM
ajpdis-3614	209	2	.	.	PUNCT
ajpdis-3614	210	1	niyazmetov	niyazmetov	PROPN
ajpdis-3614	210	2	,	,	PUNCT
ajpdis-3614	210	3	i.	i.	PROPN
ajpdis-3614	210	4	,	,	PUNCT
ajpdis-3614	210	5	voronin	voronin	PROPN
ajpdis-3614	210	6	,	,	PUNCT
ajpdis-3614	210	7	s.	s.	PROPN
ajpdis-3614	210	8	,	,	PUNCT
ajpdis-3614	210	9	koraboev	koraboev	PROPN
ajpdis-3614	210	10	,	,	PUNCT
ajpdis-3614	210	11	b.	b.	PROPN
ajpdis-3614	210	12	,	,	PUNCT
ajpdis-3614	210	13	ugay	ugay	PROPN
ajpdis-3614	210	14	,	,	PUNCT
ajpdis-3614	210	15	d.	d.	PROPN
ajpdis-3614	210	16	,	,	PUNCT
ajpdis-3614	210	17	(	(	PUNCT
ajpdis-3614	210	18	2021	2021	NUM
ajpdis-3614	210	19	)	)	PUNCT
ajpdis-3614	210	20	.	.	PUNCT
ajpdis-3614	211	1	ways	way	NOUN
ajpdis-3614	211	2	of	of	ADP
ajpdis-3614	211	3	property	property	NOUN
ajpdis-3614	211	4	tax	tax	NOUN
ajpdis-3614	211	5	reform	reform	NOUN
ajpdis-3614	211	6	in	in	ADP
ajpdis-3614	211	7	the	the	DET
ajpdis-3614	211	8	republic	republic	NOUN
ajpdis-3614	211	9	of	of	ADP
ajpdis-3614	211	10	uzbekistan	uzbekistan	PROPN
ajpdis-3614	211	11	.	.	PUNCT
ajpdis-3614	212	1	obshchestvo	obshchestvo	NOUN
ajpdis-3614	212	2	i	i	PRON
ajpdis-3614	212	3	ekonomika	ekonomika	VERB
ajpdis-3614	212	4	,	,	PUNCT
ajpdis-3614	212	5	(	(	PUNCT
ajpdis-3614	212	6	3	3	NUM
ajpdis-3614	212	7	)	)	PUNCT
ajpdis-3614	212	8	,	,	PUNCT
ajpdis-3614	212	9	30	30	NUM
ajpdis-3614	212	10	-	-	SYM
ajpdis-3614	212	11	43	43	NUM
ajpdis-3614	212	12	.	.	PUNCT
ajpdis-3614	213	1	32	32	NUM
ajpdis-3614	213	2	.	.	X
ajpdis-3614	214	1	niyazmetov	niyazmetov	PROPN
ajpdis-3614	214	2	,	,	PUNCT
ajpdis-3614	214	3	i.	i.	PROPN
ajpdis-3614	214	4	,	,	PUNCT
ajpdis-3614	214	5	voronin	voronin	PROPN
ajpdis-3614	214	6	,	,	PUNCT
ajpdis-3614	214	7	s.	s.	PROPN
ajpdis-3614	214	8	,	,	PUNCT
ajpdis-3614	214	9	koraboev	koraboev	PROPN
ajpdis-3614	214	10	,	,	PUNCT
ajpdis-3614	214	11	b.	b.	PROPN
ajpdis-3614	214	12	,	,	PUNCT
ajpdis-3614	214	13	ugay	ugay	PROPN
ajpdis-3614	214	14	,	,	PUNCT
ajpdis-3614	214	15	d.	d.	PROPN
ajpdis-3614	214	16	,	,	PUNCT
ajpdis-3614	214	17	(	(	PUNCT
ajpdis-3614	214	18	2021	2021	NUM
ajpdis-3614	214	19	)	)	PUNCT
ajpdis-3614	214	20	.	.	PUNCT
ajpdis-3614	215	1	international	international	ADJ
ajpdis-3614	215	2	experince	experince	NOUN
ajpdis-3614	215	3	in	in	ADP
ajpdis-3614	215	4	real	real	ADJ
ajpdis-3614	215	5	estate	estate	NOUN
ajpdis-3614	215	6	taxation	taxation	NOUN
ajpdis-3614	215	7	.	.	PUNCT
ajpdis-3614	216	1	obshchestvo	obshchestvo	NOUN
ajpdis-3614	216	2	i	i	PRON
ajpdis-3614	216	3	ekonomika	ekonomika	VERB
ajpdis-3614	216	4	,	,	PUNCT
ajpdis-3614	216	5	(	(	PUNCT
ajpdis-3614	216	6	2	2	NUM
ajpdis-3614	216	7	)	)	PUNCT
ajpdis-3614	216	8	,	,	PUNCT
ajpdis-3614	216	9	119	119	NUM
ajpdis-3614	216	10	-	-	SYM
ajpdis-3614	216	11	130	130	NUM
ajpdis-3614	216	12	.	.	PUNCT