id	sid	tid	token	lemma	pos
issue-1194	1	1	baltic	baltic	PROPN
issue-1194	1	2	journal	journal	PROPN
issue-1194	1	3	of	of	ADP
issue-1194	1	4	economic	economic	ADJ
issue-1194	1	5	studies	study	NOUN
issue-1194	1	6	127	127	NUM
issue-1194	1	7	vol	vol	NOUN
issue-1194	1	8	.	.	PROPN
issue-1194	1	9	7	7	NUM
issue-1194	1	10	no	no	NOUN
issue-1194	1	11	.	.	NOUN
issue-1194	1	12	3	3	NUM
issue-1194	1	13	,	,	PUNCT
issue-1194	1	14	2021	2021	NUM
issue-1194	1	15	doi	doi	NOUN
issue-1194	1	16	:	:	PUNCT
issue-1194	1	17	https://doi.org/10.30525/2256-0742/2021-7-3-127-133	https://doi.org/10.30525/2256-0742/2021-7-3-127-133	VERB
issue-1194	1	18	transformation	transformation	NOUN
issue-1194	1	19	of	of	ADP
issue-1194	1	20	the	the	DET
issue-1194	1	21	local	local	ADJ
issue-1194	1	22	budgets	budget	NOUN
issue-1194	1	23	’	'	PUNCT
issue-1194	1	24	role	role	NOUN
issue-1194	1	25	:	:	PUNCT
issue-1194	1	26	the	the	DET
issue-1194	1	27	experience	experience	NOUN
issue-1194	1	28	of	of	ADP
issue-1194	1	29	ukraine	ukraine	NOUN
issue-1194	1	30	in	in	ADP
issue-1194	1	31	the	the	DET
issue-1194	1	32	context	context	NOUN
issue-1194	1	33	of	of	ADP
issue-1194	1	34	globalization	globalization	NOUN
issue-1194	1	35	olena	olena	PROPN
issue-1194	1	36	zelenko1	zelenko1	PROPN
issue-1194	1	37	,	,	PUNCT
issue-1194	1	38	liudmyla	liudmyla	ADJ
issue-1194	1	39	denyshchenko2	denyshchenko2	PROPN
issue-1194	1	40	abstract	abstract	NOUN
issue-1194	1	41	.	.	PUNCT
issue-1194	2	1	the	the	DET
issue-1194	2	2	purpose	purpose	NOUN
issue-1194	2	3	of	of	ADP
issue-1194	2	4	this	this	DET
issue-1194	2	5	study	study	NOUN
issue-1194	2	6	is	be	AUX
issue-1194	2	7	to	to	PART
issue-1194	2	8	determine	determine	VERB
issue-1194	2	9	the	the	DET
issue-1194	2	10	peculiarities	peculiarity	NOUN
issue-1194	2	11	of	of	ADP
issue-1194	2	12	the	the	DET
issue-1194	2	13	development	development	NOUN
issue-1194	2	14	of	of	ADP
issue-1194	2	15	local	local	ADJ
issue-1194	2	16	budgets	budget	NOUN
issue-1194	2	17	in	in	ADP
issue-1194	2	18	ukraine	ukraine	NOUN
issue-1194	2	19	in	in	ADP
issue-1194	2	20	the	the	DET
issue-1194	2	21	frame	frame	NOUN
issue-1194	2	22	of	of	ADP
issue-1194	2	23	decentralization	decentralization	NOUN
issue-1194	2	24	reform	reform	NOUN
issue-1194	2	25	in	in	ADP
issue-1194	2	26	the	the	DET
issue-1194	2	27	context	context	NOUN
issue-1194	2	28	of	of	ADP
issue-1194	2	29	established	establish	VERB
issue-1194	2	30	trends	trend	NOUN
issue-1194	2	31	in	in	ADP
issue-1194	2	32	local	local	ADJ
issue-1194	2	33	budgeting	budgeting	NOUN
issue-1194	2	34	in	in	ADP
issue-1194	2	35	other	other	ADJ
issue-1194	2	36	countries	country	NOUN
issue-1194	2	37	.	.	PUNCT
issue-1194	3	1	the	the	DET
issue-1194	3	2	research	research	NOUN
issue-1194	3	3	methodology	methodology	NOUN
issue-1194	3	4	is	be	AUX
issue-1194	3	5	based	base	VERB
issue-1194	3	6	on	on	ADP
issue-1194	3	7	the	the	DET
issue-1194	3	8	theory	theory	NOUN
issue-1194	3	9	of	of	ADP
issue-1194	3	10	financial	financial	ADJ
issue-1194	3	11	globalization	globalization	NOUN
issue-1194	3	12	and	and	CCONJ
issue-1194	3	13	involves	involve	VERB
issue-1194	3	14	methods	method	NOUN
issue-1194	3	15	of	of	ADP
issue-1194	3	16	dialectics	dialectic	NOUN
issue-1194	3	17	,	,	PUNCT
issue-1194	3	18	methods	method	NOUN
issue-1194	3	19	and	and	CCONJ
issue-1194	3	20	principles	principle	NOUN
issue-1194	3	21	of	of	ADP
issue-1194	3	22	scientific	scientific	ADJ
issue-1194	3	23	knowledge	knowledge	NOUN
issue-1194	3	24	,	,	PUNCT
issue-1194	3	25	tools	tool	NOUN
issue-1194	3	26	of	of	ADP
issue-1194	3	27	analysis	analysis	NOUN
issue-1194	3	28	and	and	CCONJ
issue-1194	3	29	synthesis	synthesis	NOUN
issue-1194	3	30	,	,	PUNCT
issue-1194	3	31	expert	expert	NOUN
issue-1194	3	32	evaluation	evaluation	NOUN
issue-1194	3	33	,	,	PUNCT
issue-1194	3	34	generalization	generalization	NOUN
issue-1194	3	35	and	and	CCONJ
issue-1194	3	36	analogy	analogy	NOUN
issue-1194	3	37	.	.	PUNCT
issue-1194	4	1	as	as	ADP
issue-1194	4	2	a	a	DET
issue-1194	4	3	result	result	NOUN
issue-1194	4	4	of	of	ADP
issue-1194	4	5	the	the	DET
issue-1194	4	6	research	research	NOUN
issue-1194	4	7	,	,	PUNCT
issue-1194	4	8	the	the	DET
issue-1194	4	9	foreign	foreign	ADJ
issue-1194	4	10	experience	experience	NOUN
issue-1194	4	11	of	of	ADP
issue-1194	4	12	forming	form	VERB
issue-1194	4	13	local	local	ADJ
issue-1194	4	14	budgets	budget	NOUN
issue-1194	4	15	is	be	AUX
issue-1194	4	16	highlighted	highlight	VERB
issue-1194	4	17	and	and	CCONJ
issue-1194	4	18	the	the	DET
issue-1194	4	19	peculiarities	peculiarity	NOUN
issue-1194	4	20	of	of	ADP
issue-1194	4	21	this	this	DET
issue-1194	4	22	process	process	NOUN
issue-1194	4	23	in	in	ADP
issue-1194	4	24	different	different	ADJ
issue-1194	4	25	countries	country	NOUN
issue-1194	4	26	of	of	ADP
issue-1194	4	27	the	the	DET
issue-1194	4	28	world	world	NOUN
issue-1194	4	29	are	be	AUX
issue-1194	4	30	determined	determine	VERB
issue-1194	4	31	;	;	PUNCT
issue-1194	4	32	a	a	DET
issue-1194	4	33	review	review	NOUN
issue-1194	4	34	of	of	ADP
issue-1194	4	35	existing	exist	VERB
issue-1194	4	36	publications	publication	NOUN
issue-1194	4	37	and	and	CCONJ
issue-1194	4	38	an	an	DET
issue-1194	4	39	analysis	analysis	NOUN
issue-1194	4	40	of	of	ADP
issue-1194	4	41	the	the	DET
issue-1194	4	42	dynamics	dynamic	NOUN
issue-1194	4	43	of	of	ADP
issue-1194	4	44	the	the	DET
issue-1194	4	45	structure	structure	NOUN
issue-1194	4	46	of	of	ADP
issue-1194	4	47	local	local	ADJ
issue-1194	4	48	budgets	budget	NOUN
issue-1194	4	49	and	and	CCONJ
issue-1194	4	50	ukraine	ukraine	NOUN
issue-1194	4	51	are	be	AUX
issue-1194	4	52	done	do	VERB
issue-1194	4	53	;	;	PUNCT
issue-1194	4	54	qualitative	qualitative	ADJ
issue-1194	4	55	characteristic	characteristic	NOUN
issue-1194	4	56	of	of	ADP
issue-1194	4	57	the	the	DET
issue-1194	4	58	current	current	ADJ
issue-1194	4	59	situation	situation	NOUN
issue-1194	4	60	and	and	CCONJ
issue-1194	4	61	recommendations	recommendation	NOUN
issue-1194	4	62	for	for	ADP
issue-1194	4	63	further	further	ADJ
issue-1194	4	64	development	development	NOUN
issue-1194	4	65	of	of	ADP
issue-1194	4	66	the	the	DET
issue-1194	4	67	local	local	ADJ
issue-1194	4	68	budgeting	budgeting	NOUN
issue-1194	4	69	process	process	NOUN
issue-1194	4	70	in	in	ADP
issue-1194	4	71	ukraine	ukraine	NOUN
issue-1194	4	72	in	in	ADP
issue-1194	4	73	the	the	DET
issue-1194	4	74	current	current	ADJ
issue-1194	4	75	conditions	condition	NOUN
issue-1194	4	76	of	of	ADP
issue-1194	4	77	globalization	globalization	NOUN
issue-1194	4	78	are	be	AUX
issue-1194	4	79	provided	provide	VERB
issue-1194	4	80	.	.	PUNCT
issue-1194	5	1	among	among	ADP
issue-1194	5	2	the	the	DET
issue-1194	5	3	main	main	ADJ
issue-1194	5	4	recommendations	recommendation	NOUN
issue-1194	5	5	for	for	ADP
issue-1194	5	6	increasing	increase	VERB
issue-1194	5	7	the	the	DET
issue-1194	5	8	revenue	revenue	NOUN
issue-1194	5	9	part	part	NOUN
issue-1194	5	10	of	of	ADP
issue-1194	5	11	local	local	ADJ
issue-1194	5	12	budgets	budget	NOUN
issue-1194	5	13	there	there	PRON
issue-1194	5	14	are	be	VERB
issue-1194	5	15	the	the	DET
issue-1194	5	16	following	follow	VERB
issue-1194	5	17	:	:	PUNCT
issue-1194	5	18	creation	creation	NOUN
issue-1194	5	19	of	of	ADP
issue-1194	5	20	additional	additional	ADJ
issue-1194	5	21	conditions	condition	NOUN
issue-1194	5	22	by	by	ADP
issue-1194	5	23	the	the	DET
issue-1194	5	24	state	state	NOUN
issue-1194	5	25	and	and	CCONJ
issue-1194	5	26	local	local	ADJ
issue-1194	5	27	governments	government	NOUN
issue-1194	5	28	to	to	PART
issue-1194	5	29	improve	improve	VERB
issue-1194	5	30	the	the	DET
issue-1194	5	31	business	business	NOUN
issue-1194	5	32	climate	climate	NOUN
issue-1194	5	33	in	in	ADP
issue-1194	5	34	communities	community	NOUN
issue-1194	5	35	;	;	PUNCT
issue-1194	5	36	inventory	inventory	NOUN
issue-1194	5	37	and	and	CCONJ
issue-1194	5	38	arrangement	arrangement	NOUN
issue-1194	5	39	of	of	ADP
issue-1194	5	40	community	community	NOUN
issue-1194	5	41	land	land	NOUN
issue-1194	5	42	funds	fund	NOUN
issue-1194	5	43	;	;	PUNCT
issue-1194	5	44	creation	creation	NOUN
issue-1194	5	45	and	and	CCONJ
issue-1194	5	46	arrangement	arrangement	NOUN
issue-1194	5	47	of	of	ADP
issue-1194	5	48	the	the	DET
issue-1194	5	49	real	real	ADJ
issue-1194	5	50	estate	estate	NOUN
issue-1194	5	51	register	register	NOUN
issue-1194	5	52	;	;	PUNCT
issue-1194	5	53	audit	audit	NOUN
issue-1194	5	54	of	of	ADP
issue-1194	5	55	the	the	DET
issue-1194	5	56	communal	communal	ADJ
issue-1194	5	57	enterprises	enterprise	NOUN
issue-1194	5	58	activities	activity	NOUN
issue-1194	5	59	of	of	ADP
issue-1194	5	60	the	the	DET
issue-1194	5	61	community	community	NOUN
issue-1194	5	62	in	in	ADP
issue-1194	5	63	order	order	NOUN
issue-1194	5	64	to	to	PART
issue-1194	5	65	find	find	VERB
issue-1194	5	66	additional	additional	ADJ
issue-1194	5	67	opportunities	opportunity	NOUN
issue-1194	5	68	to	to	PART
issue-1194	5	69	increase	increase	VERB
issue-1194	5	70	the	the	DET
issue-1194	5	71	efficiency	efficiency	NOUN
issue-1194	5	72	of	of	ADP
issue-1194	5	73	their	their	PRON
issue-1194	5	74	activities	activity	NOUN
issue-1194	5	75	;	;	PUNCT
issue-1194	5	76	support	support	NOUN
issue-1194	5	77	and	and	CCONJ
issue-1194	5	78	motivation	motivation	NOUN
issue-1194	5	79	of	of	ADP
issue-1194	5	80	local	local	ADJ
issue-1194	5	81	business	business	NOUN
issue-1194	5	82	for	for	ADP
issue-1194	5	83	further	further	ADJ
issue-1194	5	84	activity	activity	NOUN
issue-1194	5	85	and	and	CCONJ
issue-1194	5	86	development	development	NOUN
issue-1194	5	87	;	;	PUNCT
issue-1194	5	88	intensification	intensification	NOUN
issue-1194	5	89	of	of	ADP
issue-1194	5	90	the	the	DET
issue-1194	5	91	centers	center	NOUN
issue-1194	5	92	of	of	ADP
issue-1194	5	93	administrative	administrative	ADJ
issue-1194	5	94	services	service	NOUN
issue-1194	5	95	and	and	CCONJ
issue-1194	5	96	search	search	NOUN
issue-1194	5	97	for	for	ADP
issue-1194	5	98	opportunities	opportunity	NOUN
issue-1194	5	99	which	which	PRON
issue-1194	5	100	will	will	AUX
issue-1194	5	101	improve	improve	VERB
issue-1194	5	102	the	the	DET
issue-1194	5	103	provision	provision	NOUN
issue-1194	5	104	of	of	ADP
issue-1194	5	105	paid	pay	VERB
issue-1194	5	106	services	service	NOUN
issue-1194	5	107	of	of	ADP
issue-1194	5	108	any	any	DET
issue-1194	5	109	complexity	complexity	NOUN
issue-1194	5	110	in	in	ADP
issue-1194	5	111	the	the	DET
issue-1194	5	112	short	short	ADJ
issue-1194	5	113	term	term	NOUN
issue-1194	5	114	;	;	PUNCT
issue-1194	5	115	promoting	promote	VERB
issue-1194	5	116	the	the	DET
issue-1194	5	117	development	development	NOUN
issue-1194	5	118	of	of	ADP
issue-1194	5	119	domestic	domestic	ADJ
issue-1194	5	120	tourism	tourism	NOUN
issue-1194	5	121	.	.	PUNCT
issue-1194	6	1	the	the	DET
issue-1194	6	2	practical	practical	ADJ
issue-1194	6	3	value	value	NOUN
issue-1194	6	4	of	of	ADP
issue-1194	6	5	the	the	DET
issue-1194	6	6	results	result	NOUN
issue-1194	6	7	of	of	ADP
issue-1194	6	8	this	this	DET
issue-1194	6	9	research	research	NOUN
issue-1194	6	10	is	be	AUX
issue-1194	6	11	that	that	SCONJ
issue-1194	6	12	the	the	DET
issue-1194	6	13	proposed	propose	VERB
issue-1194	6	14	recommendations	recommendation	NOUN
issue-1194	6	15	are	be	AUX
issue-1194	6	16	general	general	ADJ
issue-1194	6	17	,	,	PUNCT
issue-1194	6	18	relevant	relevant	ADJ
issue-1194	6	19	and	and	CCONJ
issue-1194	6	20	can	can	AUX
issue-1194	6	21	be	be	AUX
issue-1194	6	22	used	use	VERB
issue-1194	6	23	for	for	ADP
issue-1194	6	24	all	all	DET
issue-1194	6	25	territorial	territorial	ADJ
issue-1194	6	26	communities	community	NOUN
issue-1194	6	27	of	of	ADP
issue-1194	6	28	ukraine	ukraine	NOUN
issue-1194	6	29	with	with	ADP
issue-1194	6	30	no	no	DET
issue-1194	6	31	exception	exception	NOUN
issue-1194	6	32	.	.	PUNCT
issue-1194	7	1	the	the	DET
issue-1194	7	2	analysis	analysis	NOUN
issue-1194	7	3	of	of	ADP
issue-1194	7	4	trends	trend	NOUN
issue-1194	7	5	in	in	ADP
issue-1194	7	6	the	the	DET
issue-1194	7	7	context	context	NOUN
issue-1194	7	8	of	of	ADP
issue-1194	7	9	local	local	ADJ
issue-1194	7	10	budgeting	budgeting	NOUN
issue-1194	7	11	development	development	NOUN
issue-1194	7	12	processes	process	NOUN
issue-1194	7	13	in	in	ADP
issue-1194	7	14	other	other	ADJ
issue-1194	7	15	countries	country	NOUN
issue-1194	7	16	and	and	CCONJ
issue-1194	7	17	the	the	DET
issue-1194	7	18	current	current	ADJ
issue-1194	7	19	situation	situation	NOUN
issue-1194	7	20	regarding	regard	VERB
issue-1194	7	21	decentralization	decentralization	NOUN
issue-1194	7	22	reform	reform	NOUN
issue-1194	7	23	allowed	allow	VERB
issue-1194	7	24	us	we	PRON
issue-1194	7	25	to	to	PART
issue-1194	7	26	conclude	conclude	VERB
issue-1194	7	27	that	that	PRON
issue-1194	7	28	ukraine	ukraine	PROPN
issue-1194	7	29	has	have	AUX
issue-1194	7	30	chosen	choose	VERB
issue-1194	7	31	the	the	DET
issue-1194	7	32	right	right	ADJ
issue-1194	7	33	direction	direction	NOUN
issue-1194	7	34	,	,	PUNCT
issue-1194	7	35	which	which	PRON
issue-1194	7	36	has	have	VERB
issue-1194	7	37	a	a	DET
issue-1194	7	38	positive	positive	ADJ
issue-1194	7	39	impact	impact	NOUN
issue-1194	7	40	on	on	ADP
issue-1194	7	41	the	the	DET
issue-1194	7	42	financial	financial	ADJ
issue-1194	7	43	capacity	capacity	NOUN
issue-1194	7	44	of	of	ADP
issue-1194	7	45	local	local	ADJ
issue-1194	7	46	communities	community	NOUN
issue-1194	7	47	.	.	PUNCT
issue-1194	8	1	ukraine	ukraine	PROPN
issue-1194	8	2	’s	’s	PART
issue-1194	8	3	path	path	NOUN
issue-1194	8	4	towards	towards	ADP
issue-1194	8	5	transforming	transform	VERB
issue-1194	8	6	the	the	DET
issue-1194	8	7	role	role	NOUN
issue-1194	8	8	of	of	ADP
issue-1194	8	9	local	local	ADJ
issue-1194	8	10	budgets	budget	NOUN
issue-1194	8	11	,	,	PUNCT
issue-1194	8	12	despite	despite	SCONJ
issue-1194	8	13	the	the	DET
issue-1194	8	14	similarity	similarity	NOUN
issue-1194	8	15	of	of	ADP
issue-1194	8	16	the	the	DET
issue-1194	8	17	general	general	ADJ
issue-1194	8	18	features	feature	NOUN
issue-1194	8	19	of	of	ADP
issue-1194	8	20	local	local	ADJ
issue-1194	8	21	budget	budget	NOUN
issue-1194	8	22	restructuring	restructuring	NOUN
issue-1194	8	23	,	,	PUNCT
issue-1194	8	24	should	should	AUX
issue-1194	8	25	be	be	AUX
issue-1194	8	26	unique	unique	ADJ
issue-1194	8	27	.	.	PUNCT
issue-1194	9	1	the	the	DET
issue-1194	9	2	implementation	implementation	NOUN
issue-1194	9	3	of	of	ADP
issue-1194	9	4	the	the	DET
issue-1194	9	5	presented	present	VERB
issue-1194	9	6	proposals	proposal	NOUN
issue-1194	9	7	will	will	AUX
issue-1194	9	8	contribute	contribute	VERB
issue-1194	9	9	to	to	ADP
issue-1194	9	10	the	the	DET
issue-1194	9	11	successful	successful	ADJ
issue-1194	9	12	completion	completion	NOUN
issue-1194	9	13	of	of	ADP
issue-1194	9	14	the	the	DET
issue-1194	9	15	decentralization	decentralization	NOUN
issue-1194	9	16	reform	reform	NOUN
issue-1194	9	17	and	and	CCONJ
issue-1194	9	18	the	the	DET
issue-1194	9	19	full	full	ADJ
issue-1194	9	20	implementation	implementation	NOUN
issue-1194	9	21	of	of	ADP
issue-1194	9	22	the	the	DET
issue-1194	9	23	role	role	NOUN
issue-1194	9	24	of	of	ADP
issue-1194	9	25	local	local	ADJ
issue-1194	9	26	budgets	budget	NOUN
issue-1194	9	27	–	–	PUNCT
issue-1194	9	28	ensuring	ensure	VERB
issue-1194	9	29	sustainable	sustainable	ADJ
issue-1194	9	30	financial	financial	ADJ
issue-1194	9	31	capacity	capacity	NOUN
issue-1194	9	32	and	and	CCONJ
issue-1194	9	33	meeting	meet	VERB
issue-1194	9	34	all	all	DET
issue-1194	9	35	the	the	DET
issue-1194	9	36	needs	need	NOUN
issue-1194	9	37	of	of	ADP
issue-1194	9	38	the	the	DET
issue-1194	9	39	inhabitants	inhabitant	NOUN
issue-1194	9	40	of	of	ADP
issue-1194	9	41	a	a	DET
issue-1194	9	42	particular	particular	ADJ
issue-1194	9	43	area	area	NOUN
issue-1194	9	44	.	.	PUNCT
issue-1194	10	1	key	key	ADJ
issue-1194	10	2	words	word	NOUN
issue-1194	10	3	:	:	PUNCT
issue-1194	10	4	local	local	ADJ
issue-1194	10	5	budget	budget	NOUN
issue-1194	10	6	,	,	PUNCT
issue-1194	10	7	financial	financial	ADJ
issue-1194	10	8	capacity	capacity	NOUN
issue-1194	10	9	,	,	PUNCT
issue-1194	10	10	structure	structure	NOUN
issue-1194	10	11	,	,	PUNCT
issue-1194	10	12	source	source	NOUN
issue-1194	10	13	of	of	ADP
issue-1194	10	14	income	income	NOUN
issue-1194	10	15	,	,	PUNCT
issue-1194	10	16	international	international	ADJ
issue-1194	10	17	experience	experience	NOUN
issue-1194	10	18	.	.	PUNCT
issue-1194	11	1	jel	jel	PROPN
issue-1194	11	2	classification	classification	NOUN
issue-1194	11	3	:	:	PUNCT
issue-1194	11	4	e62	e62	PROPN
issue-1194	11	5	,	,	PUNCT
issue-1194	11	6	f01	f01	PROPN
issue-1194	11	7	,	,	PUNCT
issue-1194	11	8	h61	h61	PROPN
issue-1194	11	9	corresponding	corresponding	ADJ
issue-1194	11	10	author	author	NOUN
issue-1194	11	11	:	:	PUNCT
issue-1194	11	12	1	1	NUM
issue-1194	11	13	volodymyr	volodymyr	NOUN
issue-1194	11	14	dahl	dahl	PROPN
issue-1194	11	15	east	east	PROPN
issue-1194	11	16	ukrainian	ukrainian	PROPN
issue-1194	11	17	national	national	PROPN
issue-1194	11	18	university	university	PROPN
issue-1194	11	19	,	,	PUNCT
issue-1194	11	20	ukraine	ukraine	NOUN
issue-1194	11	21	.	.	PUNCT
issue-1194	12	1	e	e	X
issue-1194	12	2	-	-	NOUN
issue-1194	12	3	mail	mail	NOUN
issue-1194	12	4	:	:	PUNCT
issue-1194	12	5	zelenko.olena@gmail.com	zelenko.olena@gmail.com	NUM
issue-1194	12	6	orcid	orcid	NOUN
issue-1194	12	7	:	:	PUNCT
issue-1194	13	1	https://orcid.org/0000-0003-4880-246x	https://orcid.org/0000-0003-4880-246x	NOUN
issue-1194	13	2	researcherid	researcherid	VERB
issue-1194	13	3	:	:	PUNCT
issue-1194	13	4	v-9966	v-9966	NUM
issue-1194	13	5	-	-	SYM
issue-1194	13	6	2017	2017	NUM
issue-1194	13	7	2	2	NUM
issue-1194	13	8	volodymyr	volodymyr	NOUN
issue-1194	13	9	dahl	dahl	PROPN
issue-1194	13	10	east	east	PROPN
issue-1194	13	11	ukrainian	ukrainian	PROPN
issue-1194	13	12	national	national	PROPN
issue-1194	13	13	university	university	PROPN
issue-1194	13	14	,	,	PUNCT
issue-1194	13	15	ukraine	ukraine	NOUN
issue-1194	13	16	.	.	PUNCT
issue-1194	14	1	e	e	X
issue-1194	14	2	-	-	NOUN
issue-1194	14	3	mail	mail	NOUN
issue-1194	14	4	:	:	PUNCT
issue-1194	15	1	ludadenishenko@gmail.com	ludadenishenko@gmail.com	X
issue-1194	15	2	orcid	orcid	NOUN
issue-1194	15	3	:	:	PUNCT
issue-1194	15	4	https://orcid.org/0000-0002-8160-7343	https://orcid.org/0000-0002-8160-7343	NOUN
issue-1194	15	5	1.introduction	1.introduction	NUM
issue-1194	15	6	every	every	DET
issue-1194	15	7	inhabitant	inhabitant	NOUN
issue-1194	15	8	of	of	ADP
issue-1194	15	9	an	an	DET
issue-1194	15	10	urban	urban	ADJ
issue-1194	15	11	or	or	CCONJ
issue-1194	15	12	rural	rural	ADJ
issue-1194	15	13	community	community	NOUN
issue-1194	15	14	has	have	VERB
issue-1194	15	15	the	the	DET
issue-1194	15	16	right	right	NOUN
issue-1194	15	17	to	to	ADP
issue-1194	15	18	modern	modern	ADJ
issue-1194	15	19	medicine	medicine	NOUN
issue-1194	15	20	and	and	CCONJ
issue-1194	15	21	education	education	NOUN
issue-1194	15	22	,	,	PUNCT
issue-1194	15	23	accessible	accessible	ADJ
issue-1194	15	24	and	and	CCONJ
issue-1194	15	25	high	high	ADJ
issue-1194	15	26	-	-	PUNCT
issue-1194	15	27	quality	quality	NOUN
issue-1194	15	28	administrative	administrative	ADJ
issue-1194	15	29	,	,	PUNCT
issue-1194	15	30	communal	communal	ADJ
issue-1194	15	31	,	,	PUNCT
issue-1194	15	32	social	social	ADJ
issue-1194	15	33	services	service	NOUN
issue-1194	15	34	,	,	PUNCT
issue-1194	15	35	good	good	ADJ
issue-1194	15	36	roads	road	NOUN
issue-1194	15	37	,	,	PUNCT
issue-1194	15	38	clean	clean	ADJ
issue-1194	15	39	and	and	CCONJ
issue-1194	15	40	lighted	light	VERB
issue-1194	15	41	streets	street	NOUN
issue-1194	15	42	.	.	PUNCT
issue-1194	16	1	everyone	everyone	PRON
issue-1194	16	2	will	will	AUX
issue-1194	16	3	be	be	AUX
issue-1194	16	4	able	able	ADJ
issue-1194	16	5	to	to	PART
issue-1194	16	6	influence	influence	VERB
issue-1194	16	7	the	the	DET
issue-1194	16	8	quality	quality	NOUN
issue-1194	16	9	of	of	ADP
issue-1194	16	10	these	these	DET
issue-1194	16	11	benefits	benefit	NOUN
issue-1194	16	12	only	only	ADV
issue-1194	16	13	when	when	SCONJ
issue-1194	16	14	it	it	PRON
issue-1194	16	15	is	be	AUX
issue-1194	16	16	possible	possible	ADJ
issue-1194	16	17	to	to	PART
issue-1194	16	18	establish	establish	VERB
issue-1194	16	19	direct	direct	ADJ
issue-1194	16	20	contact	contact	NOUN
issue-1194	16	21	with	with	ADP
issue-1194	16	22	those	those	PRON
issue-1194	16	23	responsible	responsible	ADJ
issue-1194	16	24	for	for	ADP
issue-1194	16	25	providing	provide	VERB
issue-1194	16	26	all	all	DET
issue-1194	16	27	benefits	benefit	NOUN
issue-1194	16	28	.	.	PUNCT
issue-1194	17	1	the	the	DET
issue-1194	17	2	closest	close	ADJ
issue-1194	17	3	government	government	NOUN
issue-1194	17	4	representatives	representative	NOUN
issue-1194	17	5	to	to	ADP
issue-1194	17	6	the	the	DET
issue-1194	17	7	community	community	NOUN
issue-1194	17	8	are	be	AUX
issue-1194	17	9	local	local	ADJ
issue-1194	17	10	governments	government	NOUN
issue-1194	17	11	:	:	PUNCT
issue-1194	17	12	village	village	NOUN
issue-1194	17	13	,	,	PUNCT
issue-1194	17	14	settlement	settlement	NOUN
issue-1194	17	15	,	,	PUNCT
issue-1194	17	16	city	city	NOUN
issue-1194	17	17	councils	council	NOUN
issue-1194	17	18	and	and	CCONJ
issue-1194	17	19	their	their	PRON
issue-1194	17	20	executive	executive	ADJ
issue-1194	17	21	committees	committee	NOUN
issue-1194	17	22	.	.	PUNCT
issue-1194	18	1	therefore	therefore	ADV
issue-1194	18	2	,	,	PUNCT
issue-1194	18	3	they	they	PRON
issue-1194	18	4	must	must	AUX
issue-1194	18	5	have	have	VERB
issue-1194	18	6	broad	broad	ADJ
issue-1194	18	7	powers	power	NOUN
issue-1194	18	8	and	and	CCONJ
issue-1194	18	9	sufficient	sufficient	ADJ
issue-1194	18	10	financial	financial	ADJ
issue-1194	18	11	resources	resource	NOUN
issue-1194	18	12	to	to	PART
issue-1194	18	13	be	be	AUX
issue-1194	18	14	able	able	ADJ
issue-1194	18	15	to	to	PART
issue-1194	18	16	solve	solve	VERB
issue-1194	18	17	all	all	DET
issue-1194	18	18	the	the	DET
issue-1194	18	19	necessary	necessary	ADJ
issue-1194	18	20	local	local	ADJ
issue-1194	18	21	issues	issue	NOUN
issue-1194	18	22	,	,	PUNCT
issue-1194	18	23	problems	problem	NOUN
issue-1194	18	24	and	and	CCONJ
issue-1194	18	25	be	be	AUX
issue-1194	18	26	responsible	responsible	ADJ
issue-1194	18	27	for	for	ADP
issue-1194	18	28	it	it	PRON
issue-1194	18	29	.	.	PUNCT
issue-1194	19	1	that	that	PRON
issue-1194	19	2	is	be	AUX
issue-1194	19	3	why	why	SCONJ
issue-1194	19	4	ukraine	ukraine	PROPN
issue-1194	19	5	has	have	AUX
issue-1194	19	6	begun	begin	VERB
issue-1194	19	7	the	the	DET
issue-1194	19	8	process	process	NOUN
issue-1194	19	9	of	of	ADP
issue-1194	19	10	decentralization	decentralization	NOUN
issue-1194	19	11	,	,	PUNCT
issue-1194	19	12	which	which	PRON
issue-1194	19	13	involves	involve	VERB
issue-1194	19	14	the	the	DET
issue-1194	19	15	transfer	transfer	NOUN
issue-1194	19	16	of	of	ADP
issue-1194	19	17	powers	power	NOUN
issue-1194	19	18	baltic	baltic	PROPN
issue-1194	19	19	journal	journal	PROPN
issue-1194	19	20	of	of	ADP
issue-1194	19	21	economic	economic	ADJ
issue-1194	19	22	studies	study	NOUN
issue-1194	19	23	128	128	NUM
issue-1194	19	24	vol	vol	NOUN
issue-1194	19	25	.	.	PUNCT
issue-1194	20	1	7	7	NUM
issue-1194	20	2	,	,	PUNCT
issue-1194	20	3	no	no	INTJ
issue-1194	20	4	.	.	NOUN
issue-1194	20	5	3	3	NUM
issue-1194	20	6	,	,	PUNCT
issue-1194	20	7	2021	2021	NUM
issue-1194	20	8	and	and	CCONJ
issue-1194	20	9	financial	financial	ADJ
issue-1194	20	10	resources	resource	NOUN
issue-1194	20	11	from	from	ADP
issue-1194	20	12	state	state	NOUN
issue-1194	20	13	to	to	ADP
issue-1194	20	14	local	local	ADJ
issue-1194	20	15	authorities	authority	NOUN
issue-1194	20	16	.	.	PUNCT
issue-1194	21	1	a	a	DET
issue-1194	21	2	key	key	ADJ
issue-1194	21	3	aspect	aspect	NOUN
issue-1194	21	4	in	in	ADP
issue-1194	21	5	this	this	DET
issue-1194	21	6	process	process	NOUN
issue-1194	21	7	is	be	AUX
issue-1194	21	8	the	the	DET
issue-1194	21	9	financial	financial	ADJ
issue-1194	21	10	resources	resource	NOUN
issue-1194	21	11	that	that	PRON
issue-1194	21	12	are	be	AUX
issue-1194	21	13	mobilized	mobilize	VERB
issue-1194	21	14	in	in	ADP
issue-1194	21	15	the	the	DET
issue-1194	21	16	local	local	ADJ
issue-1194	21	17	budget	budget	NOUN
issue-1194	21	18	and	and	CCONJ
issue-1194	21	19	spent	spend	VERB
issue-1194	21	20	in	in	ADP
issue-1194	21	21	the	the	DET
issue-1194	21	22	relevant	relevant	ADJ
issue-1194	21	23	area	area	NOUN
issue-1194	21	24	.	.	PUNCT
issue-1194	22	1	today	today	NOUN
issue-1194	22	2	,	,	PUNCT
issue-1194	22	3	among	among	ADP
issue-1194	22	4	scholars	scholar	NOUN
issue-1194	22	5	,	,	PUNCT
issue-1194	22	6	the	the	DET
issue-1194	22	7	concept	concept	NOUN
issue-1194	22	8	of	of	ADP
issue-1194	22	9	“	"	PUNCT
issue-1194	22	10	local	local	ADJ
issue-1194	22	11	budget	budget	NOUN
issue-1194	22	12	”	"	PUNCT
issue-1194	22	13	is	be	AUX
issue-1194	22	14	defined	define	VERB
issue-1194	22	15	as	as	ADP
issue-1194	22	16	a	a	DET
issue-1194	22	17	system	system	NOUN
issue-1194	22	18	of	of	ADP
issue-1194	22	19	formation	formation	NOUN
issue-1194	22	20	,	,	PUNCT
issue-1194	22	21	distribution	distribution	NOUN
issue-1194	22	22	and	and	CCONJ
issue-1194	22	23	use	use	NOUN
issue-1194	22	24	of	of	ADP
issue-1194	22	25	financial	financial	ADJ
issue-1194	22	26	resources	resource	NOUN
issue-1194	22	27	to	to	PART
issue-1194	22	28	provide	provide	VERB
issue-1194	22	29	local	local	ADJ
issue-1194	22	30	authorities	authority	NOUN
issue-1194	22	31	with	with	ADP
issue-1194	22	32	the	the	DET
issue-1194	22	33	functions	function	NOUN
issue-1194	22	34	and	and	CCONJ
issue-1194	22	35	tasks	task	NOUN
issue-1194	22	36	assigned	assign	VERB
issue-1194	22	37	to	to	ADP
issue-1194	22	38	them	they	PRON
issue-1194	22	39	,	,	PUNCT
issue-1194	22	40	both	both	CCONJ
issue-1194	22	41	their	their	PRON
issue-1194	22	42	own	own	ADJ
issue-1194	22	43	and	and	CCONJ
issue-1194	22	44	delegated	delegate	VERB
issue-1194	22	45	(	(	PUNCT
issue-1194	22	46	denyshchenko	denyshchenko	PROPN
issue-1194	22	47	,	,	PUNCT
issue-1194	22	48	2018	2018	NUM
issue-1194	22	49	)	)	PUNCT
issue-1194	22	50	.	.	PUNCT
issue-1194	23	1	the	the	DET
issue-1194	23	2	problem	problem	NOUN
issue-1194	23	3	of	of	ADP
issue-1194	23	4	the	the	DET
issue-1194	23	5	adequacy	adequacy	NOUN
issue-1194	23	6	of	of	ADP
issue-1194	23	7	the	the	DET
issue-1194	23	8	process	process	NOUN
issue-1194	23	9	of	of	ADP
issue-1194	23	10	filling	fill	VERB
issue-1194	23	11	the	the	DET
issue-1194	23	12	revenue	revenue	NOUN
issue-1194	23	13	side	side	NOUN
issue-1194	23	14	in	in	ADP
issue-1194	23	15	local	local	ADJ
issue-1194	23	16	budgets	budget	NOUN
issue-1194	23	17	to	to	PART
issue-1194	23	18	meet	meet	VERB
issue-1194	23	19	the	the	DET
issue-1194	23	20	needs	need	NOUN
issue-1194	23	21	of	of	ADP
issue-1194	23	22	the	the	DET
issue-1194	23	23	community	community	NOUN
issue-1194	23	24	and	and	CCONJ
issue-1194	23	25	its	its	PRON
issue-1194	23	26	compliance	compliance	NOUN
issue-1194	23	27	with	with	ADP
issue-1194	23	28	modern	modern	ADJ
issue-1194	23	29	world	world	NOUN
issue-1194	23	30	trends	trend	NOUN
issue-1194	23	31	in	in	ADP
issue-1194	23	32	the	the	DET
issue-1194	23	33	context	context	NOUN
issue-1194	23	34	of	of	ADP
issue-1194	23	35	globalization	globalization	NOUN
issue-1194	23	36	is	be	AUX
issue-1194	23	37	relevant	relevant	ADJ
issue-1194	23	38	today	today	NOUN
issue-1194	23	39	,	,	PUNCT
issue-1194	23	40	this	this	PRON
issue-1194	23	41	is	be	AUX
issue-1194	23	42	about	about	ADP
issue-1194	23	43	it	it	PRON
issue-1194	23	44	and	and	CCONJ
issue-1194	23	45	will	will	AUX
issue-1194	23	46	be	be	AUX
issue-1194	23	47	discussed	discuss	VERB
issue-1194	23	48	in	in	ADP
issue-1194	23	49	this	this	DET
issue-1194	23	50	paper	paper	NOUN
issue-1194	23	51	.	.	PUNCT
issue-1194	24	1	thus	thus	ADV
issue-1194	24	2	,	,	PUNCT
issue-1194	24	3	the	the	DET
issue-1194	24	4	purpose	purpose	NOUN
issue-1194	24	5	of	of	ADP
issue-1194	24	6	the	the	DET
issue-1194	24	7	research	research	NOUN
issue-1194	24	8	is	be	AUX
issue-1194	24	9	to	to	PART
issue-1194	24	10	determine	determine	VERB
issue-1194	24	11	the	the	DET
issue-1194	24	12	peculiarities	peculiarity	NOUN
issue-1194	24	13	of	of	ADP
issue-1194	24	14	the	the	DET
issue-1194	24	15	local	local	ADJ
issue-1194	24	16	budgets	budget	NOUN
issue-1194	24	17	’	'	PUNCT
issue-1194	24	18	development	development	NOUN
issue-1194	24	19	of	of	ADP
issue-1194	24	20	ukraine	ukraine	NOUN
issue-1194	24	21	in	in	ADP
issue-1194	24	22	the	the	DET
issue-1194	24	23	decentralization	decentralization	NOUN
issue-1194	24	24	reform	reform	NOUN
issue-1194	24	25	frame	frame	NOUN
issue-1194	24	26	in	in	ADP
issue-1194	24	27	the	the	DET
issue-1194	24	28	context	context	NOUN
issue-1194	24	29	of	of	ADP
issue-1194	24	30	established	establish	VERB
issue-1194	24	31	local	local	ADJ
issue-1194	24	32	budgeting	budget	VERB
issue-1194	24	33	trends	trend	NOUN
issue-1194	24	34	for	for	ADP
issue-1194	24	35	other	other	ADJ
issue-1194	24	36	countries	country	NOUN
issue-1194	24	37	.	.	PUNCT
issue-1194	25	1	the	the	DET
issue-1194	25	2	tasks	task	NOUN
issue-1194	25	3	of	of	ADP
issue-1194	25	4	this	this	DET
issue-1194	25	5	research	research	NOUN
issue-1194	25	6	are	be	AUX
issue-1194	25	7	:	:	PUNCT
issue-1194	25	8	highlighting	highlight	VERB
issue-1194	25	9	the	the	DET
issue-1194	25	10	foreign	foreign	ADJ
issue-1194	25	11	experience	experience	NOUN
issue-1194	25	12	of	of	ADP
issue-1194	25	13	local	local	ADJ
issue-1194	25	14	budgets	budget	NOUN
issue-1194	25	15	and	and	CCONJ
issue-1194	25	16	identifying	identify	VERB
issue-1194	25	17	the	the	DET
issue-1194	25	18	features	feature	NOUN
issue-1194	25	19	of	of	ADP
issue-1194	25	20	this	this	DET
issue-1194	25	21	process	process	NOUN
issue-1194	25	22	in	in	ADP
issue-1194	25	23	different	different	ADJ
issue-1194	25	24	countries	country	NOUN
issue-1194	25	25	;	;	PUNCT
issue-1194	25	26	review	review	NOUN
issue-1194	25	27	of	of	ADP
issue-1194	25	28	available	available	ADJ
issue-1194	25	29	publications	publication	NOUN
issue-1194	25	30	and	and	CCONJ
issue-1194	25	31	analysis	analysis	NOUN
issue-1194	25	32	of	of	ADP
issue-1194	25	33	the	the	DET
issue-1194	25	34	dynamics	dynamic	NOUN
issue-1194	25	35	of	of	ADP
issue-1194	25	36	the	the	DET
issue-1194	25	37	local	local	ADJ
issue-1194	25	38	budgets	budget	NOUN
issue-1194	25	39	’	'	PUNCT
issue-1194	25	40	structure	structure	NOUN
issue-1194	25	41	in	in	ADP
issue-1194	25	42	ukraine	ukraine	NOUN
issue-1194	25	43	;	;	PUNCT
issue-1194	25	44	qualitative	qualitative	ADJ
issue-1194	25	45	description	description	NOUN
issue-1194	25	46	of	of	ADP
issue-1194	25	47	the	the	DET
issue-1194	25	48	current	current	ADJ
issue-1194	25	49	situation	situation	NOUN
issue-1194	25	50	and	and	CCONJ
issue-1194	25	51	providing	provide	VERB
issue-1194	25	52	recommendations	recommendation	NOUN
issue-1194	25	53	for	for	ADP
issue-1194	25	54	further	further	ADJ
issue-1194	25	55	development	development	NOUN
issue-1194	25	56	of	of	ADP
issue-1194	25	57	the	the	DET
issue-1194	25	58	local	local	ADJ
issue-1194	25	59	budgeting	budgeting	NOUN
issue-1194	25	60	process	process	NOUN
issue-1194	25	61	in	in	ADP
issue-1194	25	62	ukraine	ukraine	NOUN
issue-1194	25	63	in	in	ADP
issue-1194	25	64	the	the	DET
issue-1194	25	65	current	current	ADJ
issue-1194	25	66	conditions	condition	NOUN
issue-1194	25	67	of	of	ADP
issue-1194	25	68	globalization	globalization	NOUN
issue-1194	25	69	.	.	PUNCT
issue-1194	26	1	2	2	X
issue-1194	26	2	.	.	X
issue-1194	26	3	world	world	NOUN
issue-1194	26	4	experience	experience	NOUN
issue-1194	26	5	in	in	ADP
issue-1194	26	6	local	local	ADJ
issue-1194	26	7	budgets	budget	NOUN
issue-1194	26	8	’	'	PUNCT
issue-1194	26	9	forming	form	VERB
issue-1194	26	10	the	the	DET
issue-1194	26	11	formation	formation	NOUN
issue-1194	26	12	of	of	ADP
issue-1194	26	13	the	the	DET
issue-1194	26	14	budget	budget	NOUN
issue-1194	26	15	system	system	NOUN
issue-1194	26	16	is	be	AUX
issue-1194	26	17	in	in	ADP
issue-1194	26	18	accordance	accordance	NOUN
issue-1194	26	19	with	with	ADP
issue-1194	26	20	economic	economic	ADJ
issue-1194	26	21	and	and	CCONJ
issue-1194	26	22	legal	legal	ADJ
issue-1194	26	23	regulations	regulation	NOUN
issue-1194	26	24	and	and	CCONJ
issue-1194	26	25	the	the	DET
issue-1194	26	26	state	state	NOUN
issue-1194	26	27	system	system	NOUN
issue-1194	26	28	.	.	PUNCT
issue-1194	27	1	the	the	DET
issue-1194	27	2	three	three	NUM
issue-1194	27	3	-	-	PUNCT
issue-1194	27	4	tier	tier	NOUN
issue-1194	27	5	system	system	NOUN
issue-1194	27	6	is	be	AUX
issue-1194	27	7	formed	form	VERB
issue-1194	27	8	in	in	ADP
issue-1194	27	9	countries	country	NOUN
issue-1194	27	10	with	with	ADP
issue-1194	27	11	a	a	DET
issue-1194	27	12	federal	federal	ADJ
issue-1194	27	13	system	system	NOUN
issue-1194	27	14	(	(	PUNCT
issue-1194	27	15	usa	usa	PROPN
issue-1194	27	16	,	,	PUNCT
issue-1194	27	17	germany	germany	PROPN
issue-1194	27	18	,	,	PUNCT
issue-1194	27	19	canada	canada	PROPN
issue-1194	27	20	,	,	PUNCT
issue-1194	27	21	switzerland	switzerland	PROPN
issue-1194	27	22	)	)	PUNCT
issue-1194	27	23	.	.	PUNCT
issue-1194	28	1	in	in	ADP
issue-1194	28	2	such	such	ADJ
issue-1194	28	3	countries	country	NOUN
issue-1194	28	4	,	,	PUNCT
issue-1194	28	5	the	the	DET
issue-1194	28	6	peculiarities	peculiarity	NOUN
issue-1194	28	7	of	of	ADP
issue-1194	28	8	the	the	DET
issue-1194	28	9	formation	formation	NOUN
issue-1194	28	10	of	of	ADP
issue-1194	28	11	local	local	ADJ
issue-1194	28	12	budgets	budget	NOUN
issue-1194	28	13	are	be	AUX
issue-1194	28	14	determined	determine	VERB
issue-1194	28	15	by	by	ADP
issue-1194	28	16	both	both	DET
issue-1194	28	17	legislative	legislative	ADJ
issue-1194	28	18	documents	document	NOUN
issue-1194	28	19	at	at	ADP
issue-1194	28	20	the	the	DET
issue-1194	28	21	state	state	NOUN
issue-1194	28	22	level	level	NOUN
issue-1194	28	23	and	and	CCONJ
issue-1194	28	24	the	the	DET
issue-1194	28	25	legislation	legislation	NOUN
issue-1194	28	26	of	of	ADP
issue-1194	28	27	the	the	DET
issue-1194	28	28	federation	federation	NOUN
issue-1194	28	29	.	.	PUNCT
issue-1194	29	1	the	the	DET
issue-1194	29	2	two	two	NUM
issue-1194	29	3	-	-	PUNCT
issue-1194	29	4	tier	tier	NOUN
issue-1194	29	5	budget	budget	NOUN
issue-1194	29	6	system	system	NOUN
issue-1194	29	7	is	be	AUX
issue-1194	29	8	formed	form	VERB
issue-1194	29	9	in	in	ADP
issue-1194	29	10	unitary	unitary	ADJ
issue-1194	29	11	countries	country	NOUN
issue-1194	29	12	(	(	PUNCT
issue-1194	29	13	italy	italy	PROPN
issue-1194	29	14	,	,	PUNCT
issue-1194	29	15	france	france	PROPN
issue-1194	29	16	,	,	PUNCT
issue-1194	29	17	japan	japan	PROPN
issue-1194	29	18	)	)	PUNCT
issue-1194	29	19	and	and	CCONJ
issue-1194	29	20	there	there	ADV
issue-1194	29	21	all	all	DET
issue-1194	29	22	the	the	DET
issue-1194	29	23	norms	norm	NOUN
issue-1194	29	24	of	of	ADP
issue-1194	29	25	formation	formation	NOUN
issue-1194	29	26	are	be	AUX
issue-1194	29	27	determined	determine	VERB
issue-1194	29	28	only	only	ADV
issue-1194	29	29	at	at	ADP
issue-1194	29	30	the	the	DET
issue-1194	29	31	national	national	ADJ
issue-1194	29	32	level	level	NOUN
issue-1194	29	33	.	.	PUNCT
issue-1194	30	1	in	in	ADP
issue-1194	30	2	countries	country	NOUN
issue-1194	30	3	where	where	SCONJ
issue-1194	30	4	there	there	PRON
issue-1194	30	5	is	be	VERB
issue-1194	30	6	a	a	DET
issue-1194	30	7	large	large	ADJ
issue-1194	30	8	difference	difference	NOUN
issue-1194	30	9	in	in	ADP
issue-1194	30	10	budget	budget	NOUN
issue-1194	30	11	support	support	NOUN
issue-1194	30	12	,	,	PUNCT
issue-1194	30	13	there	there	PRON
issue-1194	30	14	is	be	VERB
issue-1194	30	15	usually	usually	ADV
issue-1194	30	16	a	a	DET
issue-1194	30	17	high	high	ADJ
issue-1194	30	18	level	level	NOUN
issue-1194	30	19	of	of	ADP
issue-1194	30	20	centralization	centralization	NOUN
issue-1194	30	21	of	of	ADP
issue-1194	30	22	the	the	DET
issue-1194	30	23	budget	budget	NOUN
issue-1194	30	24	system	system	NOUN
issue-1194	30	25	.	.	PUNCT
issue-1194	31	1	conversely	conversely	ADV
issue-1194	31	2	,	,	PUNCT
issue-1194	31	3	where	where	SCONJ
issue-1194	31	4	the	the	DET
issue-1194	31	5	difference	difference	NOUN
issue-1194	31	6	in	in	ADP
issue-1194	31	7	the	the	DET
issue-1194	31	8	budget	budget	NOUN
issue-1194	31	9	support	support	NOUN
issue-1194	31	10	of	of	ADP
issue-1194	31	11	individual	individual	ADJ
issue-1194	31	12	territorial	territorial	ADJ
issue-1194	31	13	units	unit	NOUN
issue-1194	31	14	is	be	AUX
issue-1194	31	15	small	small	ADJ
issue-1194	31	16	,	,	PUNCT
issue-1194	31	17	a	a	DET
issue-1194	31	18	decentralized	decentralize	VERB
issue-1194	31	19	system	system	NOUN
issue-1194	31	20	is	be	AUX
issue-1194	31	21	usually	usually	ADV
issue-1194	31	22	formed	form	VERB
issue-1194	31	23	.	.	PUNCT
issue-1194	32	1	according	accord	VERB
issue-1194	32	2	to	to	ADP
issue-1194	32	3	it	it	PRON
issue-1194	32	4	,	,	PUNCT
issue-1194	32	5	local	local	ADJ
issue-1194	32	6	budgets	budget	NOUN
issue-1194	32	7	are	be	AUX
issue-1194	32	8	a	a	DET
issue-1194	32	9	separate	separate	ADJ
issue-1194	32	10	component	component	NOUN
issue-1194	32	11	of	of	ADP
issue-1194	32	12	the	the	DET
issue-1194	32	13	budget	budget	NOUN
issue-1194	32	14	system	system	NOUN
issue-1194	32	15	that	that	PRON
issue-1194	32	16	is	be	AUX
issue-1194	32	17	not	not	PART
issue-1194	32	18	included	include	VERB
issue-1194	32	19	in	in	ADP
issue-1194	32	20	the	the	DET
issue-1194	32	21	state	state	NOUN
issue-1194	32	22	or	or	CCONJ
issue-1194	32	23	regional	regional	ADJ
issue-1194	32	24	budgets	budget	NOUN
issue-1194	32	25	of	of	ADP
issue-1194	32	26	the	the	DET
issue-1194	32	27	highest	high	ADJ
issue-1194	32	28	level	level	NOUN
issue-1194	32	29	.	.	PUNCT
issue-1194	33	1	the	the	DET
issue-1194	33	2	experience	experience	NOUN
issue-1194	33	3	of	of	ADP
issue-1194	33	4	functioning	function	VERB
issue-1194	33	5	of	of	ADP
issue-1194	33	6	budget	budget	NOUN
issue-1194	33	7	systems	system	NOUN
issue-1194	33	8	in	in	ADP
issue-1194	33	9	different	different	ADJ
issue-1194	33	10	countries	country	NOUN
issue-1194	33	11	of	of	ADP
issue-1194	33	12	the	the	DET
issue-1194	33	13	world	world	NOUN
issue-1194	33	14	demonstrates	demonstrate	VERB
issue-1194	33	15	greater	great	ADJ
issue-1194	33	16	efficiency	efficiency	NOUN
issue-1194	33	17	of	of	ADP
issue-1194	33	18	the	the	DET
issue-1194	33	19	decentralized	decentralized	ADJ
issue-1194	33	20	type	type	NOUN
issue-1194	33	21	,	,	PUNCT
issue-1194	33	22	because	because	SCONJ
issue-1194	33	23	the	the	DET
issue-1194	33	24	financial	financial	ADJ
issue-1194	33	25	resources	resource	NOUN
issue-1194	33	26	accumulated	accumulate	VERB
issue-1194	33	27	on	on	ADP
issue-1194	33	28	this	this	DET
issue-1194	33	29	principle	principle	NOUN
issue-1194	33	30	are	be	AUX
issue-1194	33	31	more	more	ADV
issue-1194	33	32	mobile	mobile	ADJ
issue-1194	33	33	,	,	PUNCT
issue-1194	33	34	more	more	ADV
issue-1194	33	35	quickly	quickly	ADV
issue-1194	33	36	distributed	distribute	VERB
issue-1194	33	37	according	accord	VERB
issue-1194	33	38	to	to	ADP
issue-1194	33	39	the	the	DET
issue-1194	33	40	available	available	ADJ
issue-1194	33	41	needs	need	NOUN
issue-1194	33	42	of	of	ADP
issue-1194	33	43	the	the	DET
issue-1194	33	44	community	community	NOUN
issue-1194	33	45	.	.	PUNCT
issue-1194	34	1	the	the	DET
issue-1194	34	2	main	main	ADJ
issue-1194	34	3	forms	form	NOUN
issue-1194	34	4	of	of	ADP
issue-1194	34	5	building	build	VERB
issue-1194	34	6	budget	budget	NOUN
issue-1194	34	7	systems	system	NOUN
issue-1194	34	8	in	in	ADP
issue-1194	34	9	the	the	DET
issue-1194	34	10	world	world	NOUN
issue-1194	34	11	were	be	AUX
issue-1194	34	12	qualitatively	qualitatively	ADV
issue-1194	34	13	analyzed	analyze	VERB
issue-1194	34	14	by	by	ADP
issue-1194	34	15	buryachenko	buryachenko	PROPN
issue-1194	34	16	a.	a.	PROPN
issue-1194	34	17	,	,	PUNCT
issue-1194	34	18	who	who	PRON
issue-1194	34	19	identified	identify	VERB
issue-1194	34	20	four	four	NUM
issue-1194	34	21	groups	group	NOUN
issue-1194	34	22	of	of	ADP
issue-1194	34	23	countries	country	NOUN
issue-1194	34	24	(	(	PUNCT
issue-1194	34	25	buryachenko	buryachenko	PROPN
issue-1194	34	26	,	,	PUNCT
issue-1194	34	27	2014	2014	NUM
issue-1194	34	28	):	):	PUNCT
issue-1194	34	29	1	1	NUM
issue-1194	34	30	.	.	X
issue-1194	34	31	countries	country	NOUN
issue-1194	34	32	with	with	ADP
issue-1194	34	33	a	a	DET
issue-1194	34	34	high	high	ADJ
issue-1194	34	35	level	level	NOUN
issue-1194	34	36	of	of	ADP
issue-1194	34	37	independence	independence	NOUN
issue-1194	34	38	of	of	ADP
issue-1194	34	39	regional	regional	ADJ
issue-1194	34	40	and	and	CCONJ
issue-1194	34	41	local	local	ADJ
issue-1194	34	42	government	government	NOUN
issue-1194	34	43	,	,	PUNCT
issue-1194	34	44	based	base	VERB
issue-1194	34	45	on	on	ADP
issue-1194	34	46	broad	broad	ADJ
issue-1194	34	47	tax	tax	NOUN
issue-1194	34	48	powers	power	NOUN
issue-1194	34	49	(	(	PUNCT
issue-1194	34	50	australia	australia	PROPN
issue-1194	34	51	,	,	PUNCT
issue-1194	34	52	canada	canada	PROPN
issue-1194	34	53	,	,	PUNCT
issue-1194	34	54	the	the	DET
issue-1194	34	55	usa	usa	PROPN
issue-1194	34	56	,	,	PUNCT
issue-1194	34	57	the	the	DET
issue-1194	34	58	uk	uk	PROPN
issue-1194	34	59	,	,	PUNCT
issue-1194	34	60	japan	japan	PROPN
issue-1194	34	61	)	)	PUNCT
issue-1194	34	62	.	.	PUNCT
issue-1194	35	1	2	2	X
issue-1194	35	2	.	.	X
issue-1194	35	3	countries	country	NOUN
issue-1194	35	4	with	with	ADP
issue-1194	35	5	a	a	DET
issue-1194	35	6	significant	significant	ADJ
issue-1194	35	7	share	share	NOUN
issue-1194	35	8	of	of	ADP
issue-1194	35	9	funding	funding	NOUN
issue-1194	35	10	for	for	ADP
issue-1194	35	11	social	social	ADJ
issue-1194	35	12	spending	spending	NOUN
issue-1194	35	13	at	at	ADP
issue-1194	35	14	the	the	DET
issue-1194	35	15	regional	regional	ADJ
issue-1194	35	16	and	and	CCONJ
issue-1194	35	17	local	local	ADJ
issue-1194	35	18	levels	level	NOUN
issue-1194	35	19	(	(	PUNCT
issue-1194	35	20	denmark	denmark	NOUN
issue-1194	35	21	,	,	PUNCT
issue-1194	35	22	norway	norway	PROPN
issue-1194	35	23	,	,	PUNCT
issue-1194	35	24	sweden	sweden	PROPN
issue-1194	35	25	,	,	PUNCT
issue-1194	35	26	finland	finland	PROPN
issue-1194	35	27	)	)	PUNCT
issue-1194	35	28	.	.	PUNCT
issue-1194	36	1	3	3	X
issue-1194	36	2	.	.	X
issue-1194	36	3	countries	country	NOUN
issue-1194	36	4	with	with	ADP
issue-1194	36	5	significant	significant	ADJ
issue-1194	36	6	independence	independence	NOUN
issue-1194	36	7	of	of	ADP
issue-1194	36	8	budgets	budget	NOUN
issue-1194	36	9	of	of	ADP
issue-1194	36	10	different	different	ADJ
issue-1194	36	11	levels	level	NOUN
issue-1194	36	12	that	that	PRON
issue-1194	36	13	actively	actively	ADV
issue-1194	36	14	interact	interact	VERB
issue-1194	36	15	with	with	ADP
issue-1194	36	16	each	each	DET
issue-1194	36	17	other	other	ADJ
issue-1194	36	18	(	(	PUNCT
issue-1194	36	19	austria	austria	PROPN
issue-1194	36	20	,	,	PUNCT
issue-1194	36	21	germany	germany	PROPN
issue-1194	36	22	,	,	PUNCT
issue-1194	36	23	switzerland	switzerland	PROPN
issue-1194	36	24	)	)	PUNCT
issue-1194	36	25	.	.	PUNCT
issue-1194	37	1	4	4	X
issue-1194	37	2	.	.	X
issue-1194	37	3	countries	country	NOUN
issue-1194	37	4	with	with	ADP
issue-1194	37	5	a	a	DET
issue-1194	37	6	high	high	ADJ
issue-1194	37	7	level	level	NOUN
issue-1194	37	8	of	of	ADP
issue-1194	37	9	dependence	dependence	NOUN
issue-1194	37	10	on	on	ADP
issue-1194	37	11	the	the	DET
issue-1194	37	12	central	central	ADJ
issue-1194	37	13	budget	budget	NOUN
issue-1194	37	14	(	(	PUNCT
issue-1194	37	15	belgium	belgium	PROPN
issue-1194	37	16	,	,	PUNCT
issue-1194	37	17	france	france	PROPN
issue-1194	37	18	,	,	PUNCT
issue-1194	37	19	greece	greece	PROPN
issue-1194	37	20	,	,	PUNCT
issue-1194	37	21	italy	italy	PROPN
issue-1194	37	22	,	,	PUNCT
issue-1194	37	23	the	the	DET
issue-1194	37	24	netherlands	netherlands	PROPN
issue-1194	37	25	,	,	PUNCT
issue-1194	37	26	portugal	portugal	PROPN
issue-1194	37	27	,	,	PUNCT
issue-1194	37	28	spain	spain	PROPN
issue-1194	37	29	)	)	PUNCT
issue-1194	37	30	.	.	PUNCT
issue-1194	38	1	the	the	DET
issue-1194	38	2	process	process	NOUN
issue-1194	38	3	of	of	ADP
issue-1194	38	4	formation	formation	NOUN
issue-1194	38	5	and	and	CCONJ
issue-1194	38	6	use	use	NOUN
issue-1194	38	7	of	of	ADP
issue-1194	38	8	local	local	ADJ
issue-1194	38	9	budgets	budget	NOUN
issue-1194	38	10	also	also	ADV
issue-1194	38	11	has	have	VERB
issue-1194	38	12	its	its	PRON
issue-1194	38	13	own	own	ADJ
issue-1194	38	14	specifics	specific	NOUN
issue-1194	38	15	in	in	ADP
issue-1194	38	16	different	different	ADJ
issue-1194	38	17	countries	country	NOUN
issue-1194	38	18	(	(	PUNCT
issue-1194	38	19	chorna	chorna	NOUN
issue-1194	38	20	,	,	PUNCT
issue-1194	38	21	2013	2013	NUM
issue-1194	38	22	)	)	PUNCT
issue-1194	38	23	,	,	PUNCT
issue-1194	38	24	for	for	ADP
issue-1194	38	25	example	example	NOUN
issue-1194	38	26	:	:	PUNCT
issue-1194	38	27	1	1	X
issue-1194	38	28	)	)	PUNCT
issue-1194	38	29	in	in	ADP
issue-1194	38	30	germany	germany	PROPN
issue-1194	38	31	,	,	PUNCT
issue-1194	38	32	local	local	ADJ
issue-1194	38	33	budgets	budget	NOUN
issue-1194	38	34	for	for	ADP
issue-1194	38	35	next	next	ADJ
issue-1194	38	36	year	year	NOUN
issue-1194	38	37	are	be	AUX
issue-1194	38	38	planned	plan	VERB
issue-1194	38	39	at	at	ADP
issue-1194	38	40	the	the	DET
issue-1194	38	41	rate	rate	NOUN
issue-1194	38	42	of	of	ADP
issue-1194	38	43	2	2	NUM
issue-1194	38	44	-	-	SYM
issue-1194	38	45	3	3	NUM
issue-1194	38	46	%	%	NOUN
issue-1194	38	47	more	more	ADJ
issue-1194	38	48	than	than	ADP
issue-1194	38	49	last	last	ADJ
issue-1194	38	50	year	year	NOUN
issue-1194	38	51	;	;	PUNCT
issue-1194	38	52	the	the	DET
issue-1194	38	53	main	main	ADJ
issue-1194	38	54	expenses	expense	NOUN
issue-1194	38	55	are	be	AUX
issue-1194	38	56	education	education	NOUN
issue-1194	38	57	,	,	PUNCT
issue-1194	38	58	social	social	ADJ
issue-1194	38	59	work	work	NOUN
issue-1194	38	60	with	with	ADP
issue-1194	38	61	various	various	ADJ
issue-1194	38	62	vulnerable	vulnerable	ADJ
issue-1194	38	63	groups	group	NOUN
issue-1194	38	64	of	of	ADP
issue-1194	38	65	the	the	DET
issue-1194	38	66	population	population	NOUN
issue-1194	38	67	;	;	PUNCT
issue-1194	38	68	2	2	X
issue-1194	38	69	)	)	PUNCT
issue-1194	38	70	in	in	ADP
issue-1194	38	71	the	the	DET
issue-1194	38	72	uk	uk	PROPN
issue-1194	38	73	,	,	PUNCT
issue-1194	38	74	the	the	DET
issue-1194	38	75	main	main	ADJ
issue-1194	38	76	source	source	NOUN
issue-1194	38	77	of	of	ADP
issue-1194	38	78	replenishment	replenishment	NOUN
issue-1194	38	79	of	of	ADP
issue-1194	38	80	local	local	ADJ
issue-1194	38	81	budgets	budget	NOUN
issue-1194	38	82	is	be	AUX
issue-1194	38	83	the	the	DET
issue-1194	38	84	municipal	municipal	ADJ
issue-1194	38	85	tax	tax	NOUN
issue-1194	38	86	(	(	PUNCT
issue-1194	38	87	its	its	PRON
issue-1194	38	88	size	size	NOUN
issue-1194	38	89	is	be	AUX
issue-1194	38	90	calculated	calculate	VERB
issue-1194	38	91	depending	depend	VERB
issue-1194	38	92	on	on	ADP
issue-1194	38	93	the	the	DET
issue-1194	38	94	value	value	NOUN
issue-1194	38	95	of	of	ADP
issue-1194	38	96	property	property	NOUN
issue-1194	38	97	and	and	CCONJ
issue-1194	38	98	the	the	DET
issue-1194	38	99	number	number	NOUN
issue-1194	38	100	of	of	ADP
issue-1194	38	101	adult	adult	NOUN
issue-1194	38	102	family	family	NOUN
issue-1194	38	103	members	member	NOUN
issue-1194	38	104	)	)	PUNCT
issue-1194	38	105	;	;	PUNCT
issue-1194	38	106	main	main	ADJ
issue-1194	38	107	areas	area	NOUN
issue-1194	38	108	of	of	ADP
issue-1194	38	109	expenditure	expenditure	NOUN
issue-1194	38	110	:	:	PUNCT
issue-1194	38	111	housing	housing	NOUN
issue-1194	38	112	,	,	PUNCT
issue-1194	38	113	education	education	NOUN
issue-1194	38	114	,	,	PUNCT
issue-1194	38	115	judiciary	judiciary	NOUN
issue-1194	38	116	,	,	PUNCT
issue-1194	38	117	police	police	NOUN
issue-1194	38	118	,	,	PUNCT
issue-1194	38	119	ecology	ecology	NOUN
issue-1194	38	120	;	;	PUNCT
issue-1194	38	121	3	3	X
issue-1194	38	122	)	)	PUNCT
issue-1194	38	123	in	in	ADP
issue-1194	38	124	france	france	PROPN
issue-1194	38	125	,	,	PUNCT
issue-1194	38	126	the	the	DET
issue-1194	38	127	share	share	NOUN
issue-1194	38	128	of	of	ADP
issue-1194	38	129	taxes	taxis	NOUN
issue-1194	38	130	in	in	ADP
issue-1194	38	131	the	the	DET
issue-1194	38	132	local	local	ADJ
issue-1194	38	133	budget	budget	NOUN
issue-1194	38	134	–	–	PUNCT
issue-1194	38	135	40	40	NUM
issue-1194	38	136	%	%	NOUN
issue-1194	38	137	,	,	PUNCT
issue-1194	38	138	subsidies	subsidy	NOUN
issue-1194	38	139	–	–	PUNCT
issue-1194	38	140	30	30	NUM
issue-1194	38	141	%	%	NOUN
issue-1194	38	142	,	,	PUNCT
issue-1194	38	143	own	own	ADJ
issue-1194	38	144	revenues	revenue	NOUN
issue-1194	38	145	and	and	CCONJ
issue-1194	38	146	loans	loan	NOUN
issue-1194	38	147	–	–	PUNCT
issue-1194	38	148	30	30	NUM
issue-1194	38	149	%	%	NOUN
issue-1194	38	150	;	;	PUNCT
issue-1194	38	151	moreover	moreover	ADV
issue-1194	38	152	,	,	PUNCT
issue-1194	38	153	most	most	ADJ
issue-1194	38	154	local	local	ADJ
issue-1194	38	155	budgets	budget	NOUN
issue-1194	38	156	in	in	ADP
issue-1194	38	157	this	this	DET
issue-1194	38	158	country	country	NOUN
issue-1194	38	159	are	be	AUX
issue-1194	38	160	in	in	ADP
issue-1194	38	161	deficit	deficit	NOUN
issue-1194	38	162	;	;	PUNCT
issue-1194	38	163	the	the	DET
issue-1194	38	164	main	main	ADJ
issue-1194	38	165	expenditures	expenditure	NOUN
issue-1194	38	166	are	be	AUX
issue-1194	38	167	directed	direct	VERB
issue-1194	38	168	to	to	ADP
issue-1194	38	169	the	the	DET
issue-1194	38	170	police	police	NOUN
issue-1194	38	171	,	,	PUNCT
issue-1194	38	172	civil	civil	ADJ
issue-1194	38	173	and	and	CCONJ
issue-1194	38	174	fire	fire	NOUN
issue-1194	38	175	protection	protection	NOUN
issue-1194	38	176	,	,	PUNCT
issue-1194	38	177	education	education	NOUN
issue-1194	38	178	,	,	PUNCT
issue-1194	38	179	culture	culture	NOUN
issue-1194	38	180	and	and	CCONJ
issue-1194	38	181	infrastructure	infrastructure	NOUN
issue-1194	38	182	.	.	PUNCT
issue-1194	39	1	following	follow	VERB
issue-1194	39	2	the	the	DET
issue-1194	39	3	general	general	ADJ
issue-1194	39	4	principles	principle	NOUN
issue-1194	39	5	of	of	ADP
issue-1194	39	6	local	local	ADJ
issue-1194	39	7	budgeting	budgeting	NOUN
issue-1194	39	8	,	,	PUNCT
issue-1194	39	9	each	each	DET
issue-1194	39	10	country	country	NOUN
issue-1194	39	11	chooses	choose	VERB
issue-1194	39	12	its	its	PRON
issue-1194	39	13	own	own	ADJ
issue-1194	39	14	path	path	NOUN
issue-1194	39	15	of	of	ADP
issue-1194	39	16	development	development	NOUN
issue-1194	39	17	,	,	PUNCT
issue-1194	39	18	and	and	CCONJ
issue-1194	39	19	so	so	ADV
issue-1194	39	20	far	far	ADV
issue-1194	39	21	there	there	PRON
issue-1194	39	22	is	be	VERB
issue-1194	39	23	no	no	DET
issue-1194	39	24	single	single	ADJ
issue-1194	39	25	recipe	recipe	NOUN
issue-1194	39	26	for	for	ADP
issue-1194	39	27	creating	create	VERB
issue-1194	39	28	a	a	DET
issue-1194	39	29	balanced	balanced	ADJ
issue-1194	39	30	and	and	CCONJ
issue-1194	39	31	efficient	efficient	ADJ
issue-1194	39	32	structure	structure	NOUN
issue-1194	39	33	of	of	ADP
issue-1194	39	34	local	local	ADJ
issue-1194	39	35	budgets	budget	NOUN
issue-1194	39	36	;	;	PUNCT
issue-1194	39	37	each	each	PRON
issue-1194	39	38	of	of	ADP
issue-1194	39	39	the	the	DET
issue-1194	39	40	available	available	ADJ
issue-1194	39	41	is	be	AUX
issue-1194	39	42	unique	unique	ADJ
issue-1194	39	43	in	in	ADP
issue-1194	39	44	its	its	PRON
issue-1194	39	45	own	own	ADJ
issue-1194	39	46	way	way	NOUN
issue-1194	39	47	,	,	PUNCT
issue-1194	39	48	adapted	adapt	VERB
issue-1194	39	49	to	to	ADP
issue-1194	39	50	the	the	DET
issue-1194	39	51	needs	need	NOUN
issue-1194	39	52	of	of	ADP
issue-1194	39	53	the	the	DET
issue-1194	39	54	population	population	NOUN
issue-1194	39	55	of	of	ADP
issue-1194	39	56	a	a	DET
issue-1194	39	57	particular	particular	ADJ
issue-1194	39	58	country	country	NOUN
issue-1194	39	59	and	and	CCONJ
issue-1194	39	60	territory	territory	NOUN
issue-1194	39	61	.	.	PUNCT
issue-1194	40	1	3	3	X
issue-1194	40	2	.	.	X
issue-1194	40	3	actualization	actualization	NOUN
issue-1194	40	4	of	of	ADP
issue-1194	40	5	the	the	DET
issue-1194	40	6	local	local	ADJ
issue-1194	40	7	budgets	budget	NOUN
issue-1194	40	8	’	'	PUNCT
issue-1194	40	9	role	role	NOUN
issue-1194	40	10	in	in	ADP
issue-1194	40	11	ukraine	ukraine	NOUN
issue-1194	40	12	most	most	ADJ
issue-1194	40	13	scientists	scientist	NOUN
issue-1194	40	14	consider	consider	VERB
issue-1194	40	15	the	the	DET
issue-1194	40	16	budget	budget	NOUN
issue-1194	40	17	system	system	NOUN
issue-1194	40	18	of	of	ADP
issue-1194	40	19	ukraine	ukraine	NOUN
issue-1194	40	20	to	to	PART
issue-1194	40	21	be	be	AUX
issue-1194	40	22	two	two	NUM
issue-1194	40	23	-	-	PUNCT
issue-1194	40	24	tier	tier	NOUN
issue-1194	40	25	and	and	CCONJ
issue-1194	40	26	centralized	centralized	ADJ
issue-1194	40	27	(	(	PUNCT
issue-1194	40	28	the	the	DET
issue-1194	40	29	level	level	NOUN
issue-1194	40	30	of	of	ADP
issue-1194	40	31	centralization	centralization	NOUN
issue-1194	40	32	until	until	ADP
issue-1194	40	33	2014	2014	NUM
issue-1194	40	34	was	be	AUX
issue-1194	40	35	approximately	approximately	ADV
issue-1194	40	36	65	65	NUM
issue-1194	40	37	-	-	SYM
issue-1194	40	38	70	70	NUM
issue-1194	40	39	%	%	NOUN
issue-1194	40	40	)	)	PUNCT
issue-1194	41	1	(	(	PUNCT
issue-1194	41	2	denyshchenko	denyshchenko	PROPN
issue-1194	41	3	,	,	PUNCT
issue-1194	41	4	2018	2018	NUM
issue-1194	41	5	;	;	PUNCT
issue-1194	41	6	chorna	chorna	NOUN
issue-1194	41	7	,	,	PUNCT
issue-1194	41	8	2013	2013	NUM
issue-1194	41	9	)	)	PUNCT
issue-1194	41	10	.	.	PUNCT
issue-1194	42	1	however	however	ADV
issue-1194	42	2	,	,	PUNCT
issue-1194	42	3	it	it	PRON
issue-1194	42	4	should	should	AUX
issue-1194	42	5	be	be	AUX
issue-1194	42	6	noted	note	VERB
issue-1194	42	7	that	that	SCONJ
issue-1194	42	8	the	the	DET
issue-1194	42	9	structure	structure	NOUN
issue-1194	42	10	of	of	ADP
issue-1194	42	11	local	local	ADJ
issue-1194	42	12	budgets	budget	NOUN
issue-1194	42	13	had	have	VERB
issue-1194	42	14	three	three	NUM
issue-1194	42	15	levels	level	NOUN
issue-1194	42	16	:	:	PUNCT
issue-1194	42	17	regional	regional	ADJ
issue-1194	42	18	;	;	PUNCT
issue-1194	42	19	district	district	NOUN
issue-1194	42	20	;	;	PUNCT
issue-1194	42	21	budgets	budget	NOUN
issue-1194	42	22	of	of	ADP
issue-1194	42	23	individual	individual	ADJ
issue-1194	42	24	cities	city	NOUN
issue-1194	42	25	,	,	PUNCT
issue-1194	42	26	towns	town	NOUN
issue-1194	42	27	and	and	CCONJ
issue-1194	42	28	villages	village	NOUN
issue-1194	42	29	.	.	PUNCT
issue-1194	43	1	during	during	ADP
issue-1194	43	2	the	the	DET
issue-1194	43	3	24	24	NUM
issue-1194	43	4	years	year	NOUN
issue-1194	43	5	of	of	ADP
issue-1194	43	6	operation	operation	NOUN
issue-1194	43	7	,	,	PUNCT
issue-1194	43	8	the	the	DET
issue-1194	43	9	current	current	ADJ
issue-1194	43	10	budget	budget	NOUN
issue-1194	43	11	system	system	NOUN
issue-1194	43	12	did	do	AUX
issue-1194	43	13	not	not	PART
issue-1194	43	14	pay	pay	VERB
issue-1194	43	15	off	off	ADP
issue-1194	43	16	,	,	PUNCT
issue-1194	43	17	and	and	CCONJ
issue-1194	43	18	the	the	DET
issue-1194	43	19	results	result	NOUN
issue-1194	43	20	of	of	ADP
issue-1194	43	21	inefficient	inefficient	ADJ
issue-1194	43	22	redistribution	redistribution	NOUN
issue-1194	43	23	of	of	ADP
issue-1194	43	24	funds	fund	NOUN
issue-1194	43	25	prompted	prompt	VERB
issue-1194	43	26	its	its	PRON
issue-1194	43	27	reform	reform	NOUN
issue-1194	43	28	.	.	PUNCT
issue-1194	44	1	since	since	SCONJ
issue-1194	44	2	april	april	PROPN
issue-1194	44	3	2014	2014	NUM
issue-1194	44	4	,	,	PUNCT
issue-1194	44	5	local	local	ADJ
issue-1194	44	6	self	self	NOUN
issue-1194	44	7	-	-	PUNCT
issue-1194	44	8	government	government	NOUN
issue-1194	44	9	reform	reform	NOUN
issue-1194	44	10	has	have	AUX
issue-1194	44	11	been	be	AUX
issue-1194	44	12	implemented	implement	VERB
issue-1194	44	13	in	in	ADP
issue-1194	44	14	ukraine	ukraine	NOUN
issue-1194	44	15	,	,	PUNCT
issue-1194	44	16	which	which	PRON
issue-1194	44	17	has	have	VERB
issue-1194	44	18	several	several	ADJ
issue-1194	44	19	areas	area	NOUN
issue-1194	44	20	,	,	PUNCT
issue-1194	44	21	including	include	VERB
issue-1194	44	22	:	:	PUNCT
issue-1194	44	23	territorial	territorial	ADJ
issue-1194	44	24	-	-	PUNCT
issue-1194	44	25	administrative	administrative	ADJ
issue-1194	44	26	,	,	PUNCT
issue-1194	44	27	which	which	PRON
issue-1194	44	28	aims	aim	VERB
issue-1194	44	29	to	to	PART
issue-1194	44	30	optimize	optimize	VERB
issue-1194	44	31	the	the	DET
issue-1194	44	32	number	number	NOUN
issue-1194	44	33	and	and	CCONJ
issue-1194	44	34	size	size	NOUN
issue-1194	44	35	of	of	ADP
issue-1194	44	36	administrative	administrative	ADJ
issue-1194	44	37	territories	territory	NOUN
issue-1194	44	38	(	(	PUNCT
issue-1194	44	39	oblasts	oblast	NOUN
issue-1194	44	40	,	,	PUNCT
issue-1194	44	41	districts	district	NOUN
issue-1194	44	42	,	,	PUNCT
issue-1194	44	43	amalgamated	amalgamate	VERB
issue-1194	44	44	territorial	territorial	ADJ
issue-1194	44	45	communities	community	NOUN
issue-1194	44	46	)	)	PUNCT
issue-1194	44	47	,	,	PUNCT
issue-1194	44	48	and	and	CCONJ
issue-1194	44	49	financial	financial	ADJ
issue-1194	44	50	and	and	CCONJ
issue-1194	44	51	capacity	capacity	NOUN
issue-1194	44	52	of	of	ADP
issue-1194	44	53	local	local	ADJ
issue-1194	44	54	budgets	budget	NOUN
issue-1194	44	55	)	)	PUNCT
issue-1194	44	56	.	.	PUNCT
issue-1194	45	1	for	for	ADP
issue-1194	45	2	six	six	NUM
issue-1194	45	3	full	full	ADJ
issue-1194	45	4	years	year	NOUN
issue-1194	45	5	now	now	ADV
issue-1194	45	6	,	,	PUNCT
issue-1194	45	7	local	local	ADJ
issue-1194	45	8	budgets	budget	NOUN
issue-1194	45	9	have	have	AUX
issue-1194	45	10	been	be	AUX
issue-1194	45	11	planned	plan	VERB
issue-1194	45	12	and	and	CCONJ
issue-1194	45	13	implemented	implement	VERB
issue-1194	45	14	in	in	ADP
issue-1194	45	15	accordance	accordance	NOUN
issue-1194	45	16	with	with	ADP
issue-1194	45	17	baltic	baltic	ADJ
issue-1194	45	18	journal	journal	PROPN
issue-1194	45	19	of	of	ADP
issue-1194	45	20	economic	economic	ADJ
issue-1194	45	21	studies	study	NOUN
issue-1194	45	22	129	129	NUM
issue-1194	45	23	vol	vol	NOUN
issue-1194	45	24	.	.	PROPN
issue-1194	46	1	7	7	NUM
issue-1194	47	1	no	no	NOUN
issue-1194	47	2	.	.	NOUN
issue-1194	48	1	3	3	NUM
issue-1194	48	2	,	,	PUNCT
issue-1194	48	3	2021	2021	NUM
issue-1194	48	4	the	the	DET
issue-1194	48	5	concept	concept	NOUN
issue-1194	48	6	of	of	ADP
issue-1194	48	7	reforming	reform	VERB
issue-1194	48	8	local	local	ADJ
issue-1194	48	9	self	self	NOUN
issue-1194	48	10	-	-	PUNCT
issue-1194	48	11	government	government	NOUN
issue-1194	48	12	and	and	CCONJ
issue-1194	48	13	territorial	territorial	ADJ
issue-1194	48	14	organization	organization	NOUN
issue-1194	48	15	of	of	ADP
issue-1194	48	16	power	power	NOUN
issue-1194	48	17	in	in	ADP
issue-1194	48	18	ukraine	ukraine	NOUN
issue-1194	48	19	(	(	PUNCT
issue-1194	48	20	on	on	ADP
issue-1194	48	21	approval	approval	NOUN
issue-1194	48	22	…	…	PUNCT
issue-1194	48	23	.	.	NUM
issue-1194	48	24	,	,	PUNCT
issue-1194	48	25	2014	2014	NUM
issue-1194	48	26	)	)	PUNCT
issue-1194	48	27	,	,	PUNCT
issue-1194	48	28	which	which	PRON
issue-1194	48	29	provides	provide	VERB
issue-1194	48	30	an	an	DET
issue-1194	48	31	opportunity	opportunity	NOUN
issue-1194	48	32	to	to	PART
issue-1194	48	33	conduct	conduct	VERB
issue-1194	48	34	first	first	ADJ
issue-1194	48	35	reviews	review	NOUN
issue-1194	48	36	and	and	CCONJ
issue-1194	48	37	evaluate	evaluate	VERB
issue-1194	48	38	the	the	DET
issue-1194	48	39	effectiveness	effectiveness	NOUN
issue-1194	48	40	of	of	ADP
issue-1194	48	41	the	the	DET
issue-1194	48	42	reform	reform	NOUN
issue-1194	48	43	of	of	ADP
issue-1194	48	44	local	local	ADJ
issue-1194	48	45	finances	finance	NOUN
issue-1194	48	46	.	.	PUNCT
issue-1194	49	1	their	their	PRON
issue-1194	49	2	use	use	NOUN
issue-1194	49	3	.	.	PUNCT
issue-1194	50	1	a	a	DET
issue-1194	50	2	significant	significant	ADJ
issue-1194	50	3	number	number	NOUN
issue-1194	50	4	of	of	ADP
issue-1194	50	5	scientists	scientist	NOUN
issue-1194	50	6	pay	pay	VERB
issue-1194	50	7	attention	attention	NOUN
issue-1194	50	8	to	to	ADP
issue-1194	50	9	the	the	DET
issue-1194	50	10	optimization	optimization	NOUN
issue-1194	50	11	of	of	ADP
issue-1194	50	12	local	local	ADJ
issue-1194	50	13	budget	budget	NOUN
issue-1194	50	14	processes	process	NOUN
issue-1194	50	15	in	in	ADP
issue-1194	50	16	ukraine	ukraine	NOUN
issue-1194	50	17	,	,	PUNCT
issue-1194	50	18	including	include	VERB
issue-1194	50	19	lutsenko	lutsenko	PROPN
issue-1194	50	20	i.	i.	NOUN
issue-1194	50	21	(	(	PUNCT
issue-1194	50	22	lutsenko	lutsenko	PROPN
issue-1194	50	23	,	,	PUNCT
issue-1194	50	24	2020	2020	NUM
issue-1194	50	25	)	)	PUNCT
issue-1194	50	26	,	,	PUNCT
issue-1194	50	27	bogatyreva	bogatyreva	PROPN
issue-1194	50	28	e.	e.	PROPN
issue-1194	50	29	(	(	PUNCT
issue-1194	50	30	bogatyreva	bogatyreva	PROPN
issue-1194	50	31	,	,	PUNCT
issue-1194	50	32	2018	2018	NUM
issue-1194	50	33	)	)	PUNCT
issue-1194	50	34	,	,	PUNCT
issue-1194	50	35	maistrenko	maistrenko	VERB
issue-1194	50	36	o.	o.	NOUN
issue-1194	50	37	(	(	PUNCT
issue-1194	50	38	maistrenko	maistrenko	ADJ
issue-1194	50	39	,	,	PUNCT
issue-1194	50	40	2009	2009	NUM
issue-1194	50	41	)	)	PUNCT
issue-1194	50	42	,	,	PUNCT
issue-1194	50	43	baranovska	baranovska	PROPN
issue-1194	50	44	n.	n.	PROPN
issue-1194	50	45	(	(	PUNCT
issue-1194	50	46	baranovska	baranovska	PROPN
issue-1194	50	47	,	,	PUNCT
issue-1194	50	48	2018	2018	NUM
issue-1194	50	49	)	)	PUNCT
issue-1194	50	50	,	,	PUNCT
issue-1194	50	51	duma	duma	PROPN
issue-1194	50	52	v.	v.	PROPN
issue-1194	50	53	(	(	PUNCT
issue-1194	50	54	duma	duma	PROPN
issue-1194	50	55	,	,	PUNCT
issue-1194	50	56	2017	2017	NUM
issue-1194	50	57	)	)	PUNCT
issue-1194	50	58	and	and	CCONJ
issue-1194	50	59	others	other	NOUN
issue-1194	50	60	.	.	PUNCT
issue-1194	51	1	most	most	ADJ
issue-1194	51	2	scholars	scholar	NOUN
issue-1194	51	3	provide	provide	VERB
issue-1194	51	4	the	the	DET
issue-1194	51	5	results	result	NOUN
issue-1194	51	6	of	of	ADP
issue-1194	51	7	their	their	PRON
issue-1194	51	8	own	own	ADJ
issue-1194	51	9	research	research	NOUN
issue-1194	51	10	on	on	ADP
issue-1194	51	11	certain	certain	ADJ
issue-1194	51	12	specific	specific	ADJ
issue-1194	51	13	issues	issue	NOUN
issue-1194	51	14	of	of	ADP
issue-1194	51	15	the	the	DET
issue-1194	51	16	local	local	ADJ
issue-1194	51	17	budgeting	budgeting	ADJ
issue-1194	51	18	segment	segment	NOUN
issue-1194	51	19	,	,	PUNCT
issue-1194	51	20	which	which	PRON
issue-1194	51	21	help	help	VERB
issue-1194	51	22	to	to	PART
issue-1194	51	23	feel	feel	VERB
issue-1194	51	24	and	and	CCONJ
issue-1194	51	25	understand	understand	VERB
issue-1194	51	26	its	its	PRON
issue-1194	51	27	progress	progress	NOUN
issue-1194	51	28	,	,	PUNCT
issue-1194	51	29	problems	problem	NOUN
issue-1194	51	30	and	and	CCONJ
issue-1194	51	31	successes	success	NOUN
issue-1194	51	32	.	.	PUNCT
issue-1194	52	1	some	some	DET
issue-1194	52	2	authors	author	NOUN
issue-1194	52	3	pay	pay	VERB
issue-1194	52	4	more	more	ADJ
issue-1194	52	5	attention	attention	NOUN
issue-1194	52	6	to	to	ADP
issue-1194	52	7	the	the	DET
issue-1194	52	8	theoretical	theoretical	ADJ
issue-1194	52	9	basis	basis	NOUN
issue-1194	52	10	of	of	ADP
issue-1194	52	11	local	local	ADJ
issue-1194	52	12	budgeting	budgeting	NOUN
issue-1194	52	13	,	,	PUNCT
issue-1194	52	14	others	other	NOUN
issue-1194	52	15	research	research	VERB
issue-1194	52	16	foreign	foreign	ADJ
issue-1194	52	17	experience	experience	NOUN
issue-1194	52	18	in	in	ADP
issue-1194	52	19	order	order	NOUN
issue-1194	52	20	to	to	PART
issue-1194	52	21	determine	determine	VERB
issue-1194	52	22	the	the	DET
issue-1194	52	23	possibility	possibility	NOUN
issue-1194	52	24	of	of	ADP
issue-1194	52	25	implementing	implement	VERB
issue-1194	52	26	best	good	ADJ
issue-1194	52	27	practices	practice	NOUN
issue-1194	52	28	in	in	ADP
issue-1194	52	29	ukrainian	ukrainian	ADJ
issue-1194	52	30	self	self	NOUN
issue-1194	52	31	-	-	PUNCT
issue-1194	52	32	government	government	NOUN
issue-1194	52	33	.	.	PUNCT
issue-1194	53	1	but	but	CCONJ
issue-1194	53	2	the	the	DET
issue-1194	53	3	financial	financial	ADJ
issue-1194	53	4	activity	activity	NOUN
issue-1194	53	5	of	of	ADP
issue-1194	53	6	local	local	ADJ
issue-1194	53	7	self	self	NOUN
issue-1194	53	8	-	-	PUNCT
issue-1194	53	9	government	government	NOUN
issue-1194	53	10	in	in	ADP
issue-1194	53	11	ukraine	ukraine	PROPN
issue-1194	53	12	is	be	AUX
issue-1194	53	13	constantly	constantly	ADV
issue-1194	53	14	moving	move	VERB
issue-1194	53	15	in	in	ADP
issue-1194	53	16	time	time	NOUN
issue-1194	53	17	,	,	PUNCT
issue-1194	53	18	new	new	ADJ
issue-1194	53	19	circumstances	circumstance	NOUN
issue-1194	53	20	and	and	CCONJ
issue-1194	53	21	conditions	condition	NOUN
issue-1194	53	22	of	of	ADP
issue-1194	53	23	functioning	function	VERB
issue-1194	53	24	appear	appear	VERB
issue-1194	53	25	,	,	PUNCT
issue-1194	53	26	the	the	DET
issue-1194	53	27	coverage	coverage	NOUN
issue-1194	53	28	of	of	ADP
issue-1194	53	29	which	which	PRON
issue-1194	53	30	gives	give	VERB
issue-1194	53	31	an	an	DET
issue-1194	53	32	opportunity	opportunity	NOUN
issue-1194	53	33	to	to	PART
issue-1194	53	34	consider	consider	VERB
issue-1194	53	35	and	and	CCONJ
issue-1194	53	36	analyze	analyze	VERB
issue-1194	53	37	the	the	DET
issue-1194	53	38	results	result	NOUN
issue-1194	53	39	of	of	ADP
issue-1194	53	40	activities	activity	NOUN
issue-1194	53	41	to	to	PART
issue-1194	53	42	fill	fill	VERB
issue-1194	53	43	local	local	ADJ
issue-1194	53	44	budgets	budget	NOUN
issue-1194	53	45	in	in	ADP
issue-1194	53	46	recent	recent	ADJ
issue-1194	53	47	years	year	NOUN
issue-1194	53	48	.	.	PUNCT
issue-1194	54	1	4	4	X
issue-1194	54	2	.	.	X
issue-1194	54	3	analysis	analysis	NOUN
issue-1194	54	4	of	of	ADP
issue-1194	54	5	local	local	ADJ
issue-1194	54	6	budgets	budget	NOUN
issue-1194	54	7	in	in	ADP
issue-1194	54	8	ukraine	ukraine	NOUN
issue-1194	54	9	the	the	DET
issue-1194	54	10	revenue	revenue	NOUN
issue-1194	54	11	part	part	NOUN
issue-1194	54	12	of	of	ADP
issue-1194	54	13	the	the	DET
issue-1194	54	14	local	local	ADJ
issue-1194	54	15	budget	budget	NOUN
issue-1194	54	16	,	,	PUNCT
issue-1194	54	17	according	accord	VERB
issue-1194	54	18	to	to	ADP
issue-1194	54	19	the	the	DET
issue-1194	54	20	law	law	NOUN
issue-1194	54	21	,	,	PUNCT
issue-1194	54	22	consists	consist	VERB
issue-1194	54	23	of	of	ADP
issue-1194	54	24	general	general	ADJ
issue-1194	54	25	and	and	CCONJ
issue-1194	54	26	special	special	ADJ
issue-1194	54	27	funds	fund	NOUN
issue-1194	54	28	,	,	PUNCT
issue-1194	54	29	as	as	ADV
issue-1194	54	30	well	well	ADV
issue-1194	54	31	as	as	ADP
issue-1194	54	32	the	the	DET
issue-1194	54	33	development	development	NOUN
issue-1194	54	34	budget	budget	NOUN
issue-1194	54	35	,	,	PUNCT
issue-1194	54	36	each	each	PRON
issue-1194	54	37	of	of	ADP
issue-1194	54	38	which	which	PRON
issue-1194	54	39	has	have	VERB
issue-1194	54	40	features	feature	NOUN
issue-1194	54	41	of	of	ADP
issue-1194	54	42	filling	filling	NOUN
issue-1194	54	43	and	and	CCONJ
issue-1194	54	44	use	use	NOUN
issue-1194	54	45	.	.	PUNCT
issue-1194	55	1	the	the	DET
issue-1194	55	2	general	general	ADJ
issue-1194	55	3	fund	fund	NOUN
issue-1194	55	4	contains	contain	VERB
issue-1194	55	5	funds	fund	NOUN
issue-1194	55	6	intended	intend	VERB
issue-1194	55	7	for	for	ADP
issue-1194	55	8	the	the	DET
issue-1194	55	9	implementation	implementation	NOUN
issue-1194	55	10	of	of	ADP
issue-1194	55	11	general	general	ADJ
issue-1194	55	12	or	or	CCONJ
issue-1194	55	13	priority	priority	NOUN
issue-1194	55	14	functions	function	NOUN
issue-1194	55	15	of	of	ADP
issue-1194	55	16	local	local	ADJ
issue-1194	55	17	governments	government	NOUN
issue-1194	55	18	,	,	PUNCT
issue-1194	55	19	namely	namely	ADV
issue-1194	55	20	:	:	PUNCT
issue-1194	55	21	salaries	salary	NOUN
issue-1194	55	22	with	with	ADP
issue-1194	55	23	accruals	accrual	NOUN
issue-1194	55	24	,	,	PUNCT
issue-1194	55	25	payment	payment	NOUN
issue-1194	55	26	of	of	ADP
issue-1194	55	27	utilities	utility	NOUN
issue-1194	55	28	and	and	CCONJ
issue-1194	55	29	other	other	ADJ
issue-1194	55	30	services	service	NOUN
issue-1194	55	31	,	,	PUNCT
issue-1194	55	32	purchase	purchase	NOUN
issue-1194	55	33	of	of	ADP
issue-1194	55	34	necessary	necessary	ADJ
issue-1194	55	35	equipment	equipment	NOUN
issue-1194	55	36	,	,	PUNCT
issue-1194	55	37	materials	material	NOUN
issue-1194	55	38	,	,	PUNCT
issue-1194	55	39	items	item	NOUN
issue-1194	55	40	and	and	CCONJ
issue-1194	55	41	more	more	ADJ
issue-1194	55	42	.	.	PUNCT
issue-1194	56	1	that	that	PRON
issue-1194	56	2	is	is	ADV
issue-1194	56	3	,	,	PUNCT
issue-1194	56	4	it	it	PRON
issue-1194	56	5	is	be	AUX
issue-1194	56	6	the	the	DET
issue-1194	56	7	part	part	NOUN
issue-1194	56	8	of	of	ADP
issue-1194	56	9	the	the	DET
issue-1194	56	10	local	local	ADJ
issue-1194	56	11	budget	budget	NOUN
issue-1194	56	12	that	that	PRON
issue-1194	56	13	provides	provide	VERB
issue-1194	56	14	a	a	DET
issue-1194	56	15	financial	financial	ADJ
issue-1194	56	16	opportunity	opportunity	NOUN
issue-1194	56	17	for	for	SCONJ
issue-1194	56	18	local	local	ADJ
issue-1194	56	19	governments	government	NOUN
issue-1194	56	20	to	to	PART
issue-1194	56	21	perform	perform	VERB
issue-1194	56	22	their	their	PRON
issue-1194	56	23	direct	direct	ADJ
issue-1194	56	24	functions	function	NOUN
issue-1194	56	25	in	in	ADP
issue-1194	56	26	the	the	DET
issue-1194	56	27	interests	interest	NOUN
issue-1194	56	28	of	of	ADP
issue-1194	56	29	the	the	DET
issue-1194	56	30	community	community	NOUN
issue-1194	56	31	.	.	PUNCT
issue-1194	57	1	the	the	DET
issue-1194	57	2	structure	structure	NOUN
issue-1194	57	3	of	of	ADP
issue-1194	57	4	revenues	revenue	NOUN
issue-1194	57	5	of	of	ADP
issue-1194	57	6	the	the	DET
issue-1194	57	7	general	general	ADJ
issue-1194	57	8	fund	fund	NOUN
issue-1194	57	9	includes	include	VERB
issue-1194	57	10	revenues	revenue	NOUN
issue-1194	57	11	from	from	ADP
issue-1194	57	12	personal	personal	ADJ
issue-1194	57	13	income	income	NOUN
issue-1194	57	14	tax	tax	NOUN
issue-1194	57	15	(	(	PUNCT
issue-1194	57	16	60	60	NUM
issue-1194	57	17	%	%	NOUN
issue-1194	57	18	of	of	ADP
issue-1194	57	19	the	the	DET
issue-1194	57	20	total	total	ADJ
issue-1194	57	21	amount	amount	NOUN
issue-1194	57	22	)	)	PUNCT
issue-1194	57	23	,	,	PUNCT
issue-1194	57	24	rent	rent	VERB
issue-1194	57	25	for	for	ADP
issue-1194	57	26	special	special	ADJ
issue-1194	57	27	use	use	NOUN
issue-1194	57	28	of	of	ADP
issue-1194	57	29	forest	forest	NOUN
issue-1194	57	30	and	and	CCONJ
issue-1194	57	31	water	water	NOUN
issue-1194	57	32	resources	resource	NOUN
issue-1194	57	33	(	(	PUNCT
issue-1194	57	34	50	50	NUM
issue-1194	57	35	%	%	NOUN
issue-1194	57	36	)	)	PUNCT
issue-1194	57	37	,	,	PUNCT
issue-1194	57	38	rent	rent	VERB
issue-1194	57	39	for	for	ADP
issue-1194	57	40	subsoil	subsoil	NOUN
issue-1194	57	41	use	use	NOUN
issue-1194	57	42	in	in	ADP
issue-1194	57	43	the	the	DET
issue-1194	57	44	community	community	NOUN
issue-1194	57	45	(	(	PUNCT
issue-1194	57	46	25	25	NUM
issue-1194	57	47	%	%	NOUN
issue-1194	57	48	)	)	PUNCT
issue-1194	57	49	,	,	PUNCT
issue-1194	57	50	state	state	NOUN
issue-1194	57	51	duty	duty	NOUN
issue-1194	57	52	at	at	ADP
issue-1194	57	53	the	the	DET
issue-1194	57	54	place	place	NOUN
issue-1194	57	55	of	of	ADP
issue-1194	57	56	action	action	NOUN
issue-1194	57	57	(	(	PUNCT
issue-1194	57	58	100	100	NUM
issue-1194	57	59	%	%	NOUN
issue-1194	57	60	)	)	PUNCT
issue-1194	57	61	,	,	PUNCT
issue-1194	57	62	excise	excise	NOUN
issue-1194	57	63	tax	tax	NOUN
issue-1194	57	64	on	on	ADP
issue-1194	57	65	the	the	DET
issue-1194	57	66	sale	sale	NOUN
issue-1194	57	67	of	of	ADP
issue-1194	57	68	excisable	excisable	ADJ
issue-1194	57	69	goods	good	NOUN
issue-1194	57	70	and	and	CCONJ
issue-1194	57	71	the	the	DET
issue-1194	57	72	community	community	NOUN
issue-1194	57	73	(	(	PUNCT
issue-1194	57	74	100	100	NUM
issue-1194	57	75	%	%	NOUN
issue-1194	57	76	)	)	PUNCT
issue-1194	57	77	,	,	PUNCT
issue-1194	57	78	income	income	NOUN
issue-1194	57	79	tax	tax	NOUN
issue-1194	57	80	of	of	ADP
issue-1194	57	81	state	state	NOUN
issue-1194	57	82	(	(	PUNCT
issue-1194	57	83	10	10	NUM
issue-1194	57	84	%	%	NOUN
issue-1194	57	85	)	)	PUNCT
issue-1194	57	86	and	and	CCONJ
issue-1194	57	87	utilities	utility	NOUN
issue-1194	57	88	,	,	PUNCT
issue-1194	57	89	property	property	NOUN
issue-1194	57	90	tax	tax	NOUN
issue-1194	57	91	(	(	PUNCT
issue-1194	57	92	100	100	NUM
issue-1194	57	93	%	%	NOUN
issue-1194	57	94	)	)	PUNCT
issue-1194	57	95	,	,	PUNCT
issue-1194	57	96	single	single	ADJ
issue-1194	57	97	tax	tax	NOUN
issue-1194	57	98	(	(	PUNCT
issue-1194	57	99	100	100	NUM
issue-1194	57	100	%	%	NOUN
issue-1194	57	101	)	)	PUNCT
issue-1194	57	102	,	,	PUNCT
issue-1194	57	103	fees	fee	NOUN
issue-1194	57	104	for	for	ADP
issue-1194	57	105	parking	parking	NOUN
issue-1194	57	106	spaces	space	NOUN
issue-1194	57	107	,	,	PUNCT
issue-1194	57	108	tourist	tourist	NOUN
issue-1194	57	109	tax	tax	NOUN
issue-1194	57	110	(	(	PUNCT
issue-1194	57	111	100	100	NUM
issue-1194	57	112	%	%	NOUN
issue-1194	57	113	)	)	PUNCT
issue-1194	57	114	,	,	PUNCT
issue-1194	57	115	rent	rent	NOUN
issue-1194	57	116	and	and	CCONJ
issue-1194	57	117	license	license	NOUN
issue-1194	57	118	fees	fee	NOUN
issue-1194	57	119	(	(	PUNCT
issue-1194	57	120	100	100	NUM
issue-1194	57	121	%	%	NOUN
issue-1194	57	122	)	)	PUNCT
issue-1194	57	123	,	,	PUNCT
issue-1194	57	124	administrative	administrative	ADJ
issue-1194	57	125	fees	fee	NOUN
issue-1194	57	126	,	,	PUNCT
issue-1194	57	127	fines	fine	NOUN
issue-1194	57	128	(	(	PUNCT
issue-1194	57	129	100	100	NUM
issue-1194	57	130	%	%	NOUN
issue-1194	57	131	)	)	PUNCT
issue-1194	57	132	,	,	PUNCT
issue-1194	57	133	etc	etc	X
issue-1194	57	134	.	.	X
issue-1194	57	135	(	(	PUNCT
issue-1194	57	136	budget	budget	NOUN
issue-1194	57	137	code	code	PROPN
issue-1194	57	138	…	…	PUNCT
issue-1194	57	139	,	,	PUNCT
issue-1194	57	140	2010	2010	NUM
issue-1194	57	141	)	)	PUNCT
issue-1194	57	142	.	.	PUNCT
issue-1194	58	1	during	during	ADP
issue-1194	58	2	the	the	DET
issue-1194	58	3	seven	seven	NUM
issue-1194	58	4	years	year	NOUN
issue-1194	58	5	since	since	SCONJ
issue-1194	58	6	the	the	DET
issue-1194	58	7	beginning	beginning	NOUN
issue-1194	58	8	of	of	ADP
issue-1194	58	9	the	the	DET
issue-1194	58	10	financial	financial	ADJ
issue-1194	58	11	decentralization	decentralization	NOUN
issue-1194	58	12	reform	reform	NOUN
issue-1194	58	13	,	,	PUNCT
issue-1194	58	14	according	accord	VERB
issue-1194	58	15	to	to	ADP
issue-1194	58	16	the	the	DET
issue-1194	58	17	ministry	ministry	PROPN
issue-1194	58	18	of	of	ADP
issue-1194	58	19	finance	finance	PROPN
issue-1194	58	20	of	of	ADP
issue-1194	58	21	ukraine	ukraine	NOUN
issue-1194	58	22	,	,	PUNCT
issue-1194	58	23	there	there	PRON
issue-1194	58	24	has	have	AUX
issue-1194	58	25	been	be	AUX
issue-1194	58	26	a	a	DET
issue-1194	58	27	steady	steady	ADJ
issue-1194	58	28	increase	increase	NOUN
issue-1194	58	29	in	in	ADP
issue-1194	58	30	general	general	ADJ
issue-1194	58	31	fund	fund	NOUN
issue-1194	58	32	revenues	revenue	NOUN
issue-1194	58	33	approved	approve	VERB
issue-1194	58	34	by	by	ADP
issue-1194	58	35	local	local	ADJ
issue-1194	58	36	councils	council	NOUN
issue-1194	58	37	and	and	CCONJ
issue-1194	58	38	from	from	ADP
issue-1194	58	39	2014	2014	NUM
issue-1194	58	40	to	to	ADP
issue-1194	58	41	2020	2020	NUM
issue-1194	58	42	these	these	DET
issue-1194	58	43	figures	figure	NOUN
issue-1194	58	44	increased	increase	VERB
issue-1194	58	45	almost	almost	ADV
issue-1194	58	46	3.4	3.4	NUM
issue-1194	58	47	times	time	NOUN
issue-1194	58	48	.	.	PUNCT
issue-1194	59	1	the	the	DET
issue-1194	59	2	dynamics	dynamic	NOUN
issue-1194	59	3	of	of	ADP
issue-1194	59	4	growth	growth	NOUN
issue-1194	59	5	of	of	ADP
issue-1194	59	6	revenues	revenue	NOUN
issue-1194	59	7	to	to	ADP
issue-1194	59	8	the	the	DET
issue-1194	59	9	general	general	ADJ
issue-1194	59	10	fund	fund	NOUN
issue-1194	59	11	is	be	AUX
issue-1194	59	12	presented	present	VERB
issue-1194	59	13	in	in	ADP
issue-1194	59	14	figure	figure	NOUN
issue-1194	59	15	1	1	NUM
issue-1194	59	16	.	.	PUNCT
issue-1194	60	1	the	the	DET
issue-1194	60	2	indicators	indicator	NOUN
issue-1194	60	3	of	of	ADP
issue-1194	60	4	the	the	DET
issue-1194	60	5	general	general	ADJ
issue-1194	60	6	fund	fund	NOUN
issue-1194	60	7	for	for	ADP
issue-1194	60	8	recent	recent	ADJ
issue-1194	60	9	years	year	NOUN
issue-1194	60	10	presented	present	VERB
issue-1194	60	11	in	in	ADP
issue-1194	60	12	figure	figure	NOUN
issue-1194	60	13	1	1	NUM
issue-1194	60	14	show	show	VERB
issue-1194	60	15	that	that	SCONJ
issue-1194	60	16	the	the	DET
issue-1194	60	17	redistribution	redistribution	NOUN
issue-1194	60	18	of	of	ADP
issue-1194	60	19	funds	fund	NOUN
issue-1194	60	20	from	from	ADP
issue-1194	60	21	state	state	NOUN
issue-1194	60	22	to	to	ADP
issue-1194	60	23	local	local	ADJ
issue-1194	60	24	budgets	budget	NOUN
issue-1194	60	25	towards	towards	ADP
issue-1194	60	26	the	the	DET
issue-1194	60	27	latter	latter	NOUN
issue-1194	60	28	has	have	AUX
issue-1194	60	29	significantly	significantly	ADV
issue-1194	60	30	increased	increase	VERB
issue-1194	60	31	the	the	DET
issue-1194	60	32	financial	financial	ADJ
issue-1194	60	33	capacity	capacity	NOUN
issue-1194	60	34	of	of	ADP
issue-1194	60	35	local	local	ADJ
issue-1194	60	36	governments	government	NOUN
issue-1194	60	37	,	,	PUNCT
issue-1194	60	38	which	which	PRON
issue-1194	60	39	is	be	AUX
issue-1194	60	40	a	a	DET
issue-1194	60	41	motivating	motivating	NOUN
issue-1194	60	42	factor	factor	NOUN
issue-1194	60	43	for	for	ADP
issue-1194	60	44	further	further	ADJ
issue-1194	60	45	revenue	revenue	NOUN
issue-1194	60	46	growth	growth	NOUN
issue-1194	60	47	and	and	CCONJ
issue-1194	60	48	use	use	NOUN
issue-1194	60	49	in	in	ADP
issue-1194	60	50	community	community	NOUN
issue-1194	60	51	needs	need	NOUN
issue-1194	60	52	.	.	PUNCT
issue-1194	61	1	in	in	ADP
issue-1194	61	2	addition	addition	NOUN
issue-1194	61	3	,	,	PUNCT
issue-1194	61	4	it	it	PRON
issue-1194	61	5	should	should	AUX
issue-1194	61	6	be	be	AUX
issue-1194	61	7	noted	note	VERB
issue-1194	61	8	that	that	SCONJ
issue-1194	61	9	during	during	ADP
issue-1194	61	10	this	this	DET
issue-1194	61	11	period	period	NOUN
issue-1194	61	12	,	,	PUNCT
issue-1194	61	13	the	the	DET
issue-1194	61	14	revenues	revenue	NOUN
issue-1194	61	15	of	of	ADP
issue-1194	61	16	the	the	DET
issue-1194	61	17	general	general	ADJ
issue-1194	61	18	fund	fund	NOUN
issue-1194	61	19	each	each	DET
issue-1194	61	20	year	year	NOUN
issue-1194	61	21	exceeded	exceed	VERB
issue-1194	61	22	the	the	DET
issue-1194	61	23	planned	plan	VERB
issue-1194	61	24	.	.	PUNCT
issue-1194	62	1	in	in	ADP
issue-1194	62	2	terms	term	NOUN
issue-1194	62	3	of	of	ADP
issue-1194	62	4	the	the	DET
issue-1194	62	5	most	most	ADV
issue-1194	62	6	budget	budget	NOUN
issue-1194	62	7	-	-	PUNCT
issue-1194	62	8	generating	generate	VERB
issue-1194	62	9	taxes	taxis	NOUN
issue-1194	62	10	for	for	ADP
issue-1194	62	11	6	6	NUM
issue-1194	62	12	years	year	NOUN
issue-1194	62	13	of	of	ADP
issue-1194	62	14	financial	financial	ADJ
issue-1194	62	15	decentralization	decentralization	NOUN
issue-1194	62	16	reform	reform	NOUN
issue-1194	62	17	,	,	PUNCT
issue-1194	62	18	the	the	DET
issue-1194	62	19	general	general	ADJ
issue-1194	62	20	picture	picture	NOUN
issue-1194	62	21	of	of	ADP
issue-1194	62	22	revenues	revenue	NOUN
issue-1194	62	23	to	to	ADP
issue-1194	62	24	the	the	DET
issue-1194	62	25	general	general	ADJ
issue-1194	62	26	fund	fund	NOUN
issue-1194	62	27	of	of	ADP
issue-1194	62	28	local	local	ADJ
issue-1194	62	29	budgets	budget	NOUN
issue-1194	62	30	is	be	AUX
issue-1194	62	31	presented	present	VERB
issue-1194	62	32	in	in	ADP
issue-1194	62	33	table	table	NOUN
issue-1194	62	34	1	1	NUM
issue-1194	62	35	.	.	PUNCT
issue-1194	63	1	according	accord	VERB
issue-1194	63	2	to	to	ADP
issue-1194	63	3	the	the	DET
issue-1194	63	4	data	datum	NOUN
issue-1194	63	5	in	in	ADP
issue-1194	63	6	table	table	NOUN
issue-1194	63	7	1	1	NUM
issue-1194	63	8	,	,	PUNCT
issue-1194	63	9	the	the	DET
issue-1194	63	10	largest	large	ADJ
issue-1194	63	11	part	part	NOUN
issue-1194	63	12	,	,	PUNCT
issue-1194	63	13	which	which	PRON
issue-1194	63	14	forms	form	VERB
issue-1194	63	15	more	more	ADJ
issue-1194	63	16	than	than	ADP
issue-1194	63	17	half	half	NOUN
issue-1194	63	18	of	of	ADP
issue-1194	63	19	the	the	DET
issue-1194	63	20	general	general	ADJ
issue-1194	63	21	fund	fund	NOUN
issue-1194	63	22	of	of	ADP
issue-1194	63	23	local	local	ADJ
issue-1194	63	24	budgets	budget	NOUN
issue-1194	63	25	,	,	PUNCT
issue-1194	63	26	is	be	AUX
issue-1194	63	27	the	the	DET
issue-1194	63	28	personal	personal	ADJ
issue-1194	63	29	income	income	NOUN
issue-1194	63	30	tax	tax	NOUN
issue-1194	63	31	(	(	PUNCT
issue-1194	63	32	18	18	NUM
issue-1194	63	33	%	%	NOUN
issue-1194	63	34	of	of	ADP
issue-1194	63	35	accrued	accrue	VERB
issue-1194	63	36	income	income	NOUN
issue-1194	63	37	)	)	PUNCT
issue-1194	63	38	.	.	PUNCT
issue-1194	64	1	during	during	ADP
issue-1194	64	2	the	the	DET
issue-1194	64	3	research	research	NOUN
issue-1194	64	4	period	period	NOUN
issue-1194	64	5	,	,	PUNCT
issue-1194	64	6	its	its	PRON
issue-1194	64	7	size	size	NOUN
issue-1194	64	8	increased	increase	VERB
issue-1194	64	9	from	from	ADP
issue-1194	64	10	53.6	53.6	NUM
issue-1194	64	11	to	to	ADP
issue-1194	64	12	177.8	177.8	NUM
issue-1194	64	13	billion	billion	NUM
issue-1194	64	14	uah	uah	ADJ
issue-1194	64	15	,	,	PUNCT
issue-1194	64	16	i.e.	i.e.	X
issue-1194	64	17	,	,	PUNCT
issue-1194	64	18	3.3	3.3	NUM
issue-1194	64	19	times	time	NOUN
issue-1194	64	20	,	,	PUNCT
issue-1194	64	21	and	and	CCONJ
issue-1194	64	22	the	the	DET
issue-1194	64	23	share	share	NOUN
issue-1194	64	24	increased	increase	VERB
issue-1194	64	25	from	from	ADP
issue-1194	64	26	53.71	53.71	NUM
issue-1194	64	27	%	%	NOUN
issue-1194	64	28	to	to	ADP
issue-1194	64	29	61.33	61.33	NUM
issue-1194	64	30	%	%	NOUN
issue-1194	64	31	.	.	PUNCT
issue-1194	65	1	the	the	DET
issue-1194	65	2	main	main	ADJ
issue-1194	65	3	figure	figure	NOUN
issue-1194	65	4	1	1	NUM
issue-1194	65	5	.	.	PUNCT
issue-1194	65	6	revenues	revenue	NOUN
issue-1194	65	7	of	of	ADP
issue-1194	65	8	general	general	ADJ
issue-1194	65	9	funds	fund	NOUN
issue-1194	65	10	of	of	ADP
issue-1194	65	11	local	local	ADJ
issue-1194	65	12	budgets	budget	NOUN
issue-1194	65	13	of	of	ADP
issue-1194	65	14	ukraine	ukraine	NOUN
issue-1194	65	15	2014	2014	NUM
issue-1194	65	16	-	-	SYM
issue-1194	65	17	2020	2020	NUM
issue-1194	65	18	,	,	PUNCT
issue-1194	65	19	billion	billion	NUM
issue-1194	65	20	uah	uah	ADJ
issue-1194	65	21	source	source	NOUN
issue-1194	65	22	:	:	PUNCT
issue-1194	65	23	based	base	VERB
issue-1194	65	24	on	on	ADP
issue-1194	65	25	data	datum	NOUN
issue-1194	65	26	(	(	PUNCT
issue-1194	65	27	execution	execution	NOUN
issue-1194	65	28	of	of	ADP
issue-1194	65	29	local	local	ADJ
issue-1194	65	30	budget	budget	NOUN
issue-1194	65	31	…	…	PUNCT
issue-1194	65	32	,	,	PUNCT
issue-1194	65	33	2021	2021	NUM
issue-1194	65	34	)	)	PUNCT
issue-1194	65	35	  	  	SPACE
issue-1194	65	36	86	86	NUM
issue-1194	65	37	99,8	99,8	NUM
issue-1194	65	38	146,6	146,6	NUM
issue-1194	65	39	191,9	191,9	NOUN
issue-1194	65	40	233,9	233,9	NUM
issue-1194	65	41	275	275	NUM
issue-1194	65	42	289,9	289,9	NUM
issue-1194	65	43	50	50	NUM
issue-1194	65	44	100	100	NUM
issue-1194	65	45	150	150	NUM
issue-1194	65	46	200	200	NUM
issue-1194	65	47	250	250	NUM
issue-1194	65	48	300	300	NUM
issue-1194	65	49	2014	2014	NUM
issue-1194	65	50	2015	2015	NUM
issue-1194	65	51	2016	2016	NUM
issue-1194	65	52	2017	2017	NUM
issue-1194	65	53	2018	2018	NUM
issue-1194	65	54	2019	2019	NUM
issue-1194	65	55	2020	2020	NUM
issue-1194	65	56	bi	bi	PROPN
issue-1194	65	57	lli	lli	PROPN
issue-1194	65	58	on	on	ADP
issue-1194	65	59	u	u	PROPN
issue-1194	65	60	a	a	DET
issue-1194	65	61	h	h	NOUN
issue-1194	65	62	baltic	baltic	PROPN
issue-1194	65	63	journal	journal	PROPN
issue-1194	65	64	of	of	ADP
issue-1194	65	65	economic	economic	ADJ
issue-1194	65	66	studies	study	NOUN
issue-1194	65	67	130	130	NUM
issue-1194	65	68	vol	vol	NOUN
issue-1194	65	69	.	.	PROPN
issue-1194	65	70	7	7	NUM
issue-1194	66	1	no	no	NOUN
issue-1194	66	2	.	.	NOUN
issue-1194	67	1	3	3	NUM
issue-1194	67	2	,	,	PUNCT
issue-1194	67	3	2021	2021	NUM
issue-1194	67	4	factors	factor	NOUN
issue-1194	67	5	that	that	PRON
issue-1194	67	6	influenced	influence	VERB
issue-1194	67	7	the	the	DET
issue-1194	67	8	significant	significant	ADJ
issue-1194	67	9	increase	increase	NOUN
issue-1194	67	10	in	in	ADP
issue-1194	67	11	the	the	DET
issue-1194	67	12	value	value	NOUN
issue-1194	67	13	of	of	ADP
issue-1194	67	14	personal	personal	ADJ
issue-1194	67	15	income	income	NOUN
issue-1194	67	16	tax	tax	NOUN
issue-1194	67	17	are	be	AUX
issue-1194	67	18	the	the	DET
issue-1194	67	19	growth	growth	NOUN
issue-1194	67	20	of	of	ADP
issue-1194	67	21	the	the	DET
issue-1194	67	22	minimum	minimum	ADJ
issue-1194	67	23	wage	wage	NOUN
issue-1194	67	24	and	and	CCONJ
issue-1194	67	25	the	the	DET
issue-1194	67	26	average	average	ADJ
issue-1194	67	27	wage	wage	NOUN
issue-1194	67	28	,	,	PUNCT
issue-1194	67	29	which	which	PRON
issue-1194	67	30	,	,	PUNCT
issue-1194	67	31	according	accord	VERB
issue-1194	67	32	to	to	ADP
issue-1194	67	33	the	the	DET
issue-1194	67	34	pension	pension	NOUN
issue-1194	67	35	fund	fund	NOUN
issue-1194	67	36	of	of	ADP
issue-1194	67	37	ukraine	ukraine	NOUN
issue-1194	67	38	,	,	PUNCT
issue-1194	67	39	increased	increase	VERB
issue-1194	67	40	by	by	ADP
issue-1194	67	41	the	the	DET
issue-1194	67	42	same	same	ADJ
issue-1194	67	43	indicator	indicator	NOUN
issue-1194	67	44	–	–	PUNCT
issue-1194	67	45	3.3	3.3	NUM
issue-1194	67	46	times	time	NOUN
issue-1194	67	47	(	(	PUNCT
issue-1194	67	48	official	official	ADJ
issue-1194	67	49	site	site	NOUN
issue-1194	67	50	of	of	ADP
issue-1194	67	51	the	the	DET
issue-1194	67	52	pension	pension	NOUN
issue-1194	67	53	fund	fund	NOUN
issue-1194	67	54	…	…	PUNCT
issue-1194	67	55	,	,	PUNCT
issue-1194	67	56	2021	2021	NUM
issue-1194	67	57	)	)	PUNCT
issue-1194	67	58	.	.	PUNCT
issue-1194	68	1	based	base	VERB
issue-1194	68	2	on	on	ADP
issue-1194	68	3	this	this	PRON
issue-1194	68	4	,	,	PUNCT
issue-1194	68	5	we	we	PRON
issue-1194	68	6	can	can	AUX
issue-1194	68	7	conclude	conclude	VERB
issue-1194	68	8	that	that	PRON
issue-1194	68	9	in	in	ADP
issue-1194	68	10	ukraine	ukraine	NOUN
issue-1194	68	11	as	as	ADP
issue-1194	68	12	a	a	DET
issue-1194	68	13	whole	whole	NOUN
issue-1194	68	14	the	the	DET
issue-1194	68	15	number	number	NOUN
issue-1194	68	16	of	of	ADP
issue-1194	68	17	jobs	job	NOUN
issue-1194	68	18	has	have	AUX
issue-1194	68	19	not	not	PART
issue-1194	68	20	changed	change	VERB
issue-1194	68	21	,	,	PUNCT
issue-1194	68	22	and	and	CCONJ
issue-1194	68	23	the	the	DET
issue-1194	68	24	increase	increase	NOUN
issue-1194	68	25	in	in	ADP
issue-1194	68	26	personal	personal	ADJ
issue-1194	68	27	income	income	NOUN
issue-1194	68	28	tax	tax	NOUN
issue-1194	68	29	was	be	AUX
issue-1194	68	30	facilitated	facilitate	VERB
issue-1194	68	31	only	only	ADV
issue-1194	68	32	by	by	ADP
issue-1194	68	33	an	an	DET
issue-1194	68	34	increase	increase	NOUN
issue-1194	68	35	in	in	ADP
issue-1194	68	36	wages	wage	NOUN
issue-1194	68	37	.	.	PUNCT
issue-1194	69	1	the	the	DET
issue-1194	69	2	second	second	ADJ
issue-1194	69	3	level	level	NOUN
issue-1194	69	4	of	of	ADP
issue-1194	69	5	income	income	NOUN
issue-1194	69	6	and	and	CCONJ
issue-1194	69	7	share	share	NOUN
issue-1194	69	8	of	of	ADP
issue-1194	69	9	the	the	DET
issue-1194	69	10	tax	tax	NOUN
issue-1194	69	11	that	that	PRON
issue-1194	69	12	fills	fill	VERB
issue-1194	69	13	the	the	DET
issue-1194	69	14	general	general	ADJ
issue-1194	69	15	fund	fund	NOUN
issue-1194	69	16	of	of	ADP
issue-1194	69	17	local	local	ADJ
issue-1194	69	18	budgets	budget	NOUN
issue-1194	69	19	is	be	AUX
issue-1194	69	20	the	the	DET
issue-1194	69	21	land	land	NOUN
issue-1194	69	22	fee	fee	NOUN
issue-1194	69	23	.	.	PUNCT
issue-1194	70	1	this	this	PRON
issue-1194	70	2	is	be	AUX
issue-1194	70	3	a	a	DET
issue-1194	70	4	mandatory	mandatory	ADJ
issue-1194	70	5	payment	payment	NOUN
issue-1194	70	6	made	make	VERB
issue-1194	70	7	by	by	ADP
issue-1194	70	8	legal	legal	ADJ
issue-1194	70	9	entities	entity	NOUN
issue-1194	70	10	and	and	CCONJ
issue-1194	70	11	individuals	individual	NOUN
issue-1194	70	12	in	in	ADP
issue-1194	70	13	the	the	DET
issue-1194	70	14	form	form	NOUN
issue-1194	70	15	of	of	ADP
issue-1194	70	16	land	land	NOUN
issue-1194	70	17	tax	tax	NOUN
issue-1194	70	18	or	or	CCONJ
issue-1194	70	19	rent	rent	VERB
issue-1194	70	20	for	for	ADP
issue-1194	70	21	the	the	DET
issue-1194	70	22	use	use	NOUN
issue-1194	70	23	of	of	ADP
issue-1194	70	24	land	land	NOUN
issue-1194	70	25	of	of	ADP
issue-1194	70	26	state	state	NOUN
issue-1194	70	27	and	and	CCONJ
issue-1194	70	28	communal	communal	ADJ
issue-1194	70	29	property	property	NOUN
issue-1194	70	30	(	(	PUNCT
issue-1194	70	31	tax	tax	NOUN
issue-1194	70	32	code	code	NOUN
issue-1194	70	33	…	…	PUNCT
issue-1194	70	34	,	,	PUNCT
issue-1194	70	35	2010	2010	NUM
issue-1194	70	36	)	)	PUNCT
issue-1194	70	37	.	.	PUNCT
issue-1194	71	1	the	the	DET
issue-1194	71	2	actual	actual	ADJ
issue-1194	71	3	amounts	amount	NOUN
issue-1194	71	4	received	receive	VERB
issue-1194	71	5	by	by	ADP
issue-1194	71	6	local	local	ADJ
issue-1194	71	7	budgets	budget	NOUN
issue-1194	71	8	during	during	ADP
issue-1194	71	9	the	the	DET
issue-1194	71	10	research	research	NOUN
issue-1194	71	11	period	period	NOUN
issue-1194	71	12	increased	increase	VERB
issue-1194	71	13	from	from	ADP
issue-1194	71	14	14.5	14.5	NUM
issue-1194	71	15	to	to	ADP
issue-1194	71	16	31.5	31.5	NUM
issue-1194	71	17	billion	billion	NUM
issue-1194	71	18	uah	uah	NOUN
issue-1194	71	19	,	,	PUNCT
issue-1194	71	20	and	and	CCONJ
issue-1194	71	21	their	their	PRON
issue-1194	71	22	share	share	NOUN
issue-1194	71	23	in	in	ADP
issue-1194	71	24	local	local	ADJ
issue-1194	71	25	budgets	budget	NOUN
issue-1194	71	26	,	,	PUNCT
issue-1194	71	27	on	on	ADP
issue-1194	71	28	the	the	DET
issue-1194	71	29	contrary	contrary	NOUN
issue-1194	71	30	,	,	PUNCT
issue-1194	71	31	decreased	decrease	VERB
issue-1194	71	32	from	from	ADP
issue-1194	71	33	15.89	15.89	NUM
issue-1194	71	34	%	%	NOUN
issue-1194	71	35	to	to	ADP
issue-1194	71	36	10.87	10.87	NUM
issue-1194	71	37	%	%	NOUN
issue-1194	71	38	(	(	PUNCT
issue-1194	71	39	execution	execution	NOUN
issue-1194	71	40	of	of	ADP
issue-1194	71	41	local	local	ADJ
issue-1194	71	42	budget	budget	NOUN
issue-1194	71	43	…	…	PUNCT
issue-1194	71	44	,	,	PUNCT
issue-1194	71	45	2021	2021	NUM
issue-1194	71	46	)	)	PUNCT
issue-1194	71	47	.	.	PUNCT
issue-1194	72	1	similar	similar	ADJ
issue-1194	72	2	conclusions	conclusion	NOUN
issue-1194	72	3	are	be	AUX
issue-1194	72	4	made	make	VERB
issue-1194	72	5	by	by	ADP
issue-1194	72	6	i.	i.	PROPN
issue-1194	72	7	lutsenko	lutsenko	PROPN
issue-1194	72	8	,	,	PUNCT
issue-1194	72	9	explaining	explain	VERB
issue-1194	72	10	the	the	DET
issue-1194	72	11	increase	increase	NOUN
issue-1194	72	12	in	in	ADP
issue-1194	72	13	payments	payment	NOUN
issue-1194	72	14	by	by	ADP
issue-1194	72	15	increasing	increase	VERB
issue-1194	72	16	the	the	DET
issue-1194	72	17	inventory	inventory	NOUN
issue-1194	72	18	and	and	CCONJ
issue-1194	72	19	land	land	NOUN
issue-1194	72	20	provided	provide	VERB
issue-1194	72	21	for	for	ADP
issue-1194	72	22	use	use	NOUN
issue-1194	72	23	,	,	PUNCT
issue-1194	72	24	and	and	CCONJ
issue-1194	72	25	the	the	DET
issue-1194	72	26	decrease	decrease	NOUN
issue-1194	72	27	in	in	ADP
issue-1194	72	28	the	the	DET
issue-1194	72	29	share	share	NOUN
issue-1194	72	30	of	of	ADP
issue-1194	72	31	land	land	NOUN
issue-1194	72	32	tax	tax	NOUN
issue-1194	72	33	in	in	ADP
issue-1194	72	34	the	the	DET
issue-1194	72	35	structure	structure	NOUN
issue-1194	72	36	of	of	ADP
issue-1194	72	37	local	local	ADJ
issue-1194	72	38	budget	budget	NOUN
issue-1194	72	39	revenues	revenue	NOUN
issue-1194	72	40	is	be	AUX
issue-1194	72	41	explained	explain	VERB
issue-1194	72	42	by	by	ADP
issue-1194	72	43	regulatory	regulatory	ADJ
issue-1194	72	44	problems	problem	NOUN
issue-1194	72	45	regarding	regard	VERB
issue-1194	72	46	the	the	DET
issue-1194	72	47	tax	tax	NOUN
issue-1194	72	48	base	base	NOUN
issue-1194	72	49	(	(	PUNCT
issue-1194	72	50	lutsenko	lutsenko	PROPN
issue-1194	72	51	,	,	PUNCT
issue-1194	72	52	2020	2020	NUM
issue-1194	72	53	)	)	PUNCT
issue-1194	72	54	.	.	PUNCT
issue-1194	73	1	bogatyreva	bogatyreva	PROPN
issue-1194	73	2	e.	e.	PROPN
issue-1194	73	3	explains	explain	VERB
issue-1194	73	4	the	the	DET
issue-1194	73	5	reduction	reduction	NOUN
issue-1194	73	6	of	of	ADP
issue-1194	73	7	the	the	DET
issue-1194	73	8	share	share	NOUN
issue-1194	73	9	of	of	ADP
issue-1194	73	10	land	land	NOUN
issue-1194	73	11	fee	fee	NOUN
issue-1194	73	12	by	by	ADP
issue-1194	73	13	the	the	DET
issue-1194	73	14	unsatisfactory	unsatisfactory	ADJ
issue-1194	73	15	condition	condition	NOUN
issue-1194	73	16	of	of	ADP
issue-1194	73	17	the	the	DET
issue-1194	73	18	lands	land	NOUN
issue-1194	73	19	provided	provide	VERB
issue-1194	73	20	for	for	ADP
issue-1194	73	21	use	use	NOUN
issue-1194	73	22	,	,	PUNCT
issue-1194	73	23	the	the	DET
issue-1194	73	24	introduction	introduction	NOUN
issue-1194	73	25	of	of	ADP
issue-1194	73	26	inefficient	inefficient	ADJ
issue-1194	73	27	tax	tax	NOUN
issue-1194	73	28	benefits	benefit	NOUN
issue-1194	73	29	for	for	ADP
issue-1194	73	30	the	the	DET
issue-1194	73	31	local	local	ADJ
issue-1194	73	32	budget	budget	NOUN
issue-1194	73	33	,	,	PUNCT
issue-1194	73	34	as	as	ADV
issue-1194	73	35	well	well	ADV
issue-1194	73	36	as	as	ADP
issue-1194	73	37	the	the	DET
issue-1194	73	38	unsatisfactory	unsatisfactory	ADJ
issue-1194	73	39	level	level	NOUN
issue-1194	73	40	of	of	ADP
issue-1194	73	41	tax	tax	NOUN
issue-1194	73	42	payment	payment	NOUN
issue-1194	73	43	by	by	ADP
issue-1194	73	44	land	land	NOUN
issue-1194	73	45	users	user	NOUN
issue-1194	73	46	(	(	PUNCT
issue-1194	73	47	bogatyreva	bogatyreva	ADJ
issue-1194	73	48	,	,	PUNCT
issue-1194	73	49	2018	2018	NUM
issue-1194	73	50	)	)	PUNCT
issue-1194	73	51	.	.	PUNCT
issue-1194	74	1	excise	excise	NOUN
issue-1194	74	2	tax	tax	NOUN
issue-1194	74	3	is	be	AUX
issue-1194	74	4	a	a	DET
issue-1194	74	5	tax	tax	NOUN
issue-1194	74	6	on	on	ADP
issue-1194	74	7	the	the	DET
issue-1194	74	8	consumption	consumption	NOUN
issue-1194	74	9	of	of	ADP
issue-1194	74	10	excisable	excisable	ADJ
issue-1194	74	11	goods	good	NOUN
issue-1194	74	12	(	(	PUNCT
issue-1194	74	13	products	product	NOUN
issue-1194	74	14	)	)	PUNCT
issue-1194	74	15	,	,	PUNCT
issue-1194	74	16	which	which	PRON
issue-1194	74	17	is	be	AUX
issue-1194	74	18	included	include	VERB
issue-1194	74	19	in	in	ADP
issue-1194	74	20	the	the	DET
issue-1194	74	21	price	price	NOUN
issue-1194	74	22	of	of	ADP
issue-1194	74	23	such	such	ADJ
issue-1194	74	24	goods	good	NOUN
issue-1194	74	25	.	.	PUNCT
issue-1194	75	1	the	the	DET
issue-1194	75	2	list	list	NOUN
issue-1194	75	3	of	of	ADP
issue-1194	75	4	such	such	ADJ
issue-1194	75	5	goods	good	NOUN
issue-1194	75	6	is	be	AUX
issue-1194	75	7	provided	provide	VERB
issue-1194	75	8	in	in	ADP
issue-1194	75	9	article	article	NOUN
issue-1194	75	10	215	215	NUM
issue-1194	75	11	of	of	ADP
issue-1194	75	12	the	the	DET
issue-1194	75	13	tcu	tcu	NOUN
issue-1194	75	14	(	(	PUNCT
issue-1194	75	15	tax	tax	NOUN
issue-1194	75	16	code	code	NOUN
issue-1194	75	17	…	…	PUNCT
issue-1194	75	18	,	,	PUNCT
issue-1194	75	19	2010	2010	NUM
issue-1194	75	20	)	)	PUNCT
issue-1194	75	21	.	.	PUNCT
issue-1194	76	1	revenues	revenue	NOUN
issue-1194	76	2	from	from	ADP
issue-1194	76	3	excise	excise	NOUN
issue-1194	76	4	tax	tax	NOUN
issue-1194	76	5	are	be	AUX
issue-1194	76	6	also	also	ADV
issue-1194	76	7	a	a	DET
issue-1194	76	8	significant	significant	ADJ
issue-1194	76	9	component	component	NOUN
issue-1194	76	10	of	of	ADP
issue-1194	76	11	the	the	DET
issue-1194	76	12	revenue	revenue	NOUN
issue-1194	76	13	side	side	NOUN
issue-1194	76	14	of	of	ADP
issue-1194	76	15	the	the	DET
issue-1194	76	16	general	general	ADJ
issue-1194	76	17	fund	fund	NOUN
issue-1194	76	18	of	of	ADP
issue-1194	76	19	local	local	ADJ
issue-1194	76	20	budgets	budget	NOUN
issue-1194	76	21	,	,	PUNCT
issue-1194	76	22	namely	namely	ADV
issue-1194	76	23	,	,	PUNCT
issue-1194	76	24	in	in	ADP
issue-1194	76	25	their	their	PRON
issue-1194	76	26	structure	structure	NOUN
issue-1194	76	27	from	from	ADP
issue-1194	76	28	2015	2015	NUM
issue-1194	76	29	to	to	ADP
issue-1194	76	30	2020	2020	NUM
issue-1194	76	31	occupies	occupy	VERB
issue-1194	76	32	an	an	DET
issue-1194	76	33	almost	almost	ADV
issue-1194	76	34	constant	constant	ADJ
issue-1194	76	35	share	share	NOUN
issue-1194	76	36	–	–	PUNCT
issue-1194	76	37	from	from	ADP
issue-1194	76	38	5.89	5.89	NUM
issue-1194	76	39	%	%	NOUN
issue-1194	76	40	to	to	PART
issue-1194	76	41	7.91	7.91	NUM
issue-1194	76	42	%	%	NOUN
issue-1194	76	43	,	,	PUNCT
issue-1194	76	44	and	and	CCONJ
issue-1194	76	45	the	the	DET
issue-1194	76	46	amount	amount	NOUN
issue-1194	76	47	of	of	ADP
issue-1194	76	48	revenues	revenue	NOUN
issue-1194	76	49	from	from	ADP
issue-1194	76	50	it	it	PRON
issue-1194	76	51	for	for	ADP
issue-1194	76	52	this	this	DET
issue-1194	76	53	period	period	NOUN
issue-1194	76	54	increased	increase	VERB
issue-1194	76	55	2.9	2.9	NUM
issue-1194	76	56	times	time	NOUN
issue-1194	76	57	(	(	PUNCT
issue-1194	76	58	execution	execution	NOUN
issue-1194	76	59	of	of	ADP
issue-1194	76	60	local	local	ADJ
issue-1194	76	61	budget	budget	NOUN
issue-1194	76	62	…	…	PUNCT
issue-1194	76	63	,	,	PUNCT
issue-1194	76	64	2021	2021	NUM
issue-1194	76	65	)	)	PUNCT
issue-1194	76	66	.	.	PUNCT
issue-1194	77	1	taking	take	VERB
issue-1194	77	2	into	into	ADP
issue-1194	77	3	account	account	NOUN
issue-1194	77	4	the	the	DET
issue-1194	77	5	growth	growth	NOUN
issue-1194	77	6	of	of	ADP
issue-1194	77	7	the	the	DET
issue-1194	77	8	general	general	ADJ
issue-1194	77	9	level	level	NOUN
issue-1194	77	10	of	of	ADP
issue-1194	77	11	prices	price	NOUN
issue-1194	77	12	for	for	ADP
issue-1194	77	13	consumer	consumer	NOUN
issue-1194	77	14	goods	good	NOUN
issue-1194	77	15	,	,	PUNCT
issue-1194	77	16	we	we	PRON
issue-1194	77	17	can	can	AUX
issue-1194	77	18	assume	assume	VERB
issue-1194	77	19	that	that	SCONJ
issue-1194	77	20	the	the	DET
issue-1194	77	21	filling	filling	NOUN
issue-1194	77	22	of	of	ADP
issue-1194	77	23	local	local	ADJ
issue-1194	77	24	budgets	budget	NOUN
issue-1194	77	25	from	from	ADP
issue-1194	77	26	it	it	PRON
issue-1194	77	27	is	be	AUX
issue-1194	77	28	a	a	DET
issue-1194	77	29	constant	constant	ADJ
issue-1194	77	30	value	value	NOUN
issue-1194	77	31	.	.	PUNCT
issue-1194	78	1	the	the	DET
issue-1194	78	2	flat	flat	ADJ
issue-1194	78	3	tax	tax	NOUN
issue-1194	78	4	is	be	AUX
issue-1194	78	5	the	the	DET
issue-1194	78	6	next	next	ADJ
issue-1194	78	7	important	important	ADJ
issue-1194	78	8	component	component	NOUN
issue-1194	78	9	that	that	PRON
issue-1194	78	10	significantly	significantly	ADV
issue-1194	78	11	fills	fill	VERB
issue-1194	78	12	local	local	ADJ
issue-1194	78	13	budgets	budget	NOUN
issue-1194	78	14	.	.	PUNCT
issue-1194	79	1	it	it	PRON
issue-1194	79	2	is	be	AUX
issue-1194	79	3	a	a	DET
issue-1194	79	4	business	business	NOUN
issue-1194	79	5	tax	tax	NOUN
issue-1194	79	6	paid	pay	VERB
issue-1194	79	7	by	by	ADP
issue-1194	79	8	businesses	business	NOUN
issue-1194	79	9	when	when	SCONJ
issue-1194	79	10	they	they	PRON
issue-1194	79	11	choose	choose	VERB
issue-1194	79	12	a	a	DET
issue-1194	79	13	simplified	simplified	ADJ
issue-1194	79	14	taxation	taxation	NOUN
issue-1194	79	15	system	system	NOUN
issue-1194	79	16	and	and	CCONJ
issue-1194	79	17	those	those	PRON
issue-1194	79	18	who	who	PRON
issue-1194	79	19	run	run	VERB
issue-1194	79	20	their	their	PRON
issue-1194	79	21	business	business	NOUN
issue-1194	79	22	in	in	ADP
issue-1194	79	23	the	the	DET
issue-1194	79	24	community	community	NOUN
issue-1194	79	25	.	.	PUNCT
issue-1194	80	1	the	the	DET
issue-1194	80	2	number	number	NOUN
issue-1194	80	3	of	of	ADP
issue-1194	80	4	payers	payer	NOUN
issue-1194	80	5	of	of	ADP
issue-1194	80	6	such	such	DET
issue-1194	80	7	a	a	DET
issue-1194	80	8	tax	tax	NOUN
issue-1194	80	9	reflects	reflect	VERB
issue-1194	80	10	both	both	CCONJ
issue-1194	80	11	the	the	DET
issue-1194	80	12	number	number	NOUN
issue-1194	80	13	of	of	ADP
issue-1194	80	14	entrepreneurs	entrepreneur	NOUN
issue-1194	80	15	in	in	ADP
issue-1194	80	16	a	a	DET
issue-1194	80	17	given	give	VERB
issue-1194	80	18	area	area	NOUN
issue-1194	80	19	and	and	CCONJ
issue-1194	80	20	the	the	DET
issue-1194	80	21	amount	amount	NOUN
issue-1194	80	22	of	of	ADP
issue-1194	80	23	their	their	PRON
issue-1194	80	24	contribution	contribution	NOUN
issue-1194	80	25	to	to	ADP
issue-1194	80	26	local	local	ADJ
issue-1194	80	27	budgets	budget	NOUN
issue-1194	80	28	.	.	PUNCT
issue-1194	81	1	that	that	PRON
issue-1194	81	2	is	be	AUX
issue-1194	81	3	,	,	PUNCT
issue-1194	81	4	the	the	DET
issue-1194	81	5	level	level	NOUN
issue-1194	81	6	of	of	ADP
issue-1194	81	7	revenues	revenue	NOUN
issue-1194	81	8	from	from	ADP
issue-1194	81	9	the	the	DET
issue-1194	81	10	flat	flat	ADJ
issue-1194	81	11	tax	tax	NOUN
issue-1194	81	12	can	can	AUX
issue-1194	81	13	be	be	AUX
issue-1194	81	14	concluded	conclude	VERB
issue-1194	81	15	about	about	ADP
issue-1194	81	16	the	the	DET
issue-1194	81	17	favorable	favorable	ADJ
issue-1194	81	18	business	business	NOUN
issue-1194	81	19	climate	climate	NOUN
issue-1194	81	20	in	in	ADP
issue-1194	81	21	the	the	DET
issue-1194	81	22	community	community	NOUN
issue-1194	81	23	or	or	CCONJ
issue-1194	81	24	region	region	NOUN
issue-1194	81	25	.	.	PUNCT
issue-1194	82	1	this	this	DET
issue-1194	82	2	tax	tax	NOUN
issue-1194	82	3	also	also	ADV
issue-1194	82	4	helps	help	VERB
issue-1194	82	5	to	to	PART
issue-1194	82	6	fill	fill	VERB
issue-1194	82	7	the	the	DET
issue-1194	82	8	community	community	NOUN
issue-1194	82	9	development	development	NOUN
issue-1194	82	10	budget	budget	NOUN
issue-1194	82	11	,	,	PUNCT
issue-1194	82	12	and	and	CCONJ
issue-1194	82	13	this	this	PRON
issue-1194	82	14	increases	increase	VERB
issue-1194	82	15	its	its	PRON
issue-1194	82	16	budget	budget	NOUN
issue-1194	82	17	-	-	PUNCT
issue-1194	82	18	generating	generate	VERB
issue-1194	82	19	role	role	NOUN
issue-1194	82	20	.	.	PUNCT
issue-1194	83	1	in	in	ADP
issue-1194	83	2	the	the	DET
issue-1194	83	3	period	period	NOUN
issue-1194	83	4	from	from	ADP
issue-1194	83	5	2015	2015	NUM
issue-1194	83	6	to	to	ADP
issue-1194	83	7	2020	2020	NUM
issue-1194	83	8	,	,	PUNCT
issue-1194	83	9	the	the	DET
issue-1194	83	10	amount	amount	NOUN
issue-1194	83	11	of	of	ADP
issue-1194	83	12	payment	payment	NOUN
issue-1194	83	13	of	of	ADP
issue-1194	83	14	the	the	DET
issue-1194	83	15	flat	flat	ADJ
issue-1194	83	16	tax	tax	NOUN
issue-1194	83	17	in	in	ADP
issue-1194	83	18	ukraine	ukraine	NOUN
issue-1194	83	19	increased	increase	VERB
issue-1194	83	20	from	from	ADP
issue-1194	83	21	6	6	NUM
issue-1194	83	22	to	to	PART
issue-1194	83	23	37.9	37.9	NUM
issue-1194	83	24	billion	billion	NUM
issue-1194	83	25	uah	uah	NOUN
issue-1194	83	26	(	(	PUNCT
issue-1194	83	27	6.1	6.1	NUM
issue-1194	83	28	times	time	NOUN
issue-1194	83	29	)	)	PUNCT
issue-1194	83	30	,	,	PUNCT
issue-1194	83	31	and	and	CCONJ
issue-1194	83	32	its	its	PRON
issue-1194	83	33	share	share	NOUN
issue-1194	83	34	in	in	ADP
issue-1194	83	35	the	the	DET
issue-1194	83	36	total	total	ADJ
issue-1194	83	37	fund	fund	NOUN
issue-1194	83	38	of	of	ADP
issue-1194	83	39	local	local	ADJ
issue-1194	83	40	budgets	budget	NOUN
issue-1194	83	41	increased	increase	VERB
issue-1194	83	42	almost	almost	ADV
issue-1194	83	43	2.2	2.2	NUM
issue-1194	83	44	times	time	NOUN
issue-1194	83	45	(	(	PUNCT
issue-1194	83	46	execution	execution	NOUN
issue-1194	83	47	of	of	ADP
issue-1194	83	48	local	local	ADJ
issue-1194	83	49	budget	budget	NOUN
issue-1194	83	50	…	…	PUNCT
issue-1194	83	51	,	,	PUNCT
issue-1194	83	52	2021	2021	NUM
issue-1194	83	53	)	)	PUNCT
issue-1194	83	54	.	.	PUNCT
issue-1194	84	1	both	both	DET
issue-1194	84	2	indicators	indicator	NOUN
issue-1194	84	3	show	show	VERB
issue-1194	84	4	an	an	DET
issue-1194	84	5	overall	overall	ADJ
issue-1194	84	6	increase	increase	NOUN
issue-1194	84	7	in	in	ADP
issue-1194	84	8	entrepreneurial	entrepreneurial	ADJ
issue-1194	84	9	activity	activity	NOUN
issue-1194	84	10	operating	operate	VERB
issue-1194	84	11	on	on	ADP
issue-1194	84	12	a	a	DET
issue-1194	84	13	simplified	simplified	ADJ
issue-1194	84	14	taxation	taxation	NOUN
issue-1194	84	15	system	system	NOUN
issue-1194	84	16	(	(	PUNCT
issue-1194	84	17	mainly	mainly	ADV
issue-1194	84	18	small	small	ADJ
issue-1194	84	19	business	business	NOUN
issue-1194	84	20	)	)	PUNCT
issue-1194	84	21	and	and	CCONJ
issue-1194	84	22	an	an	DET
issue-1194	84	23	increase	increase	NOUN
issue-1194	84	24	in	in	ADP
issue-1194	84	25	the	the	DET
issue-1194	84	26	share	share	NOUN
issue-1194	84	27	and	and	CCONJ
issue-1194	84	28	role	role	NOUN
issue-1194	84	29	of	of	ADP
issue-1194	84	30	small	small	ADJ
issue-1194	84	31	business	business	NOUN
issue-1194	84	32	in	in	ADP
issue-1194	84	33	ukraine	ukraine	NOUN
issue-1194	84	34	and	and	CCONJ
issue-1194	84	35	its	its	PRON
issue-1194	84	36	impact	impact	NOUN
issue-1194	84	37	on	on	ADP
issue-1194	84	38	enriching	enrich	VERB
issue-1194	84	39	local	local	ADJ
issue-1194	84	40	budgets	budget	NOUN
issue-1194	84	41	and	and	CCONJ
issue-1194	84	42	the	the	DET
issue-1194	84	43	well	well	ADV
issue-1194	84	44	-	-	PUNCT
issue-1194	84	45	being	being	NOUN
issue-1194	84	46	and	and	CCONJ
issue-1194	84	47	quality	quality	NOUN
issue-1194	84	48	of	of	ADP
issue-1194	84	49	life	life	NOUN
issue-1194	84	50	in	in	ADP
issue-1194	84	51	communities	community	NOUN
issue-1194	84	52	.	.	PUNCT
issue-1194	85	1	according	accord	VERB
issue-1194	85	2	to	to	ADP
issue-1194	85	3	analytical	analytical	ADJ
issue-1194	85	4	data	datum	NOUN
issue-1194	85	5	(	(	PUNCT
issue-1194	85	6	how	how	SCONJ
issue-1194	85	7	did	do	AUX
issue-1194	85	8	the	the	DET
issue-1194	85	9	number	number	NOUN
issue-1194	85	10	of	of	ADP
issue-1194	85	11	…	…	PUNCT
issue-1194	85	12	,	,	PUNCT
issue-1194	85	13	2020	2020	NUM
issue-1194	85	14	)	)	PUNCT
issue-1194	85	15	in	in	ADP
issue-1194	85	16	the	the	DET
issue-1194	85	17	period	period	NOUN
issue-1194	85	18	from	from	ADP
issue-1194	85	19	2015	2015	NUM
issue-1194	85	20	to	to	ADP
issue-1194	85	21	2020	2020	NUM
issue-1194	85	22	,	,	PUNCT
issue-1194	85	23	the	the	DET
issue-1194	85	24	number	number	NOUN
issue-1194	85	25	of	of	ADP
issue-1194	85	26	“	"	PUNCT
issue-1194	85	27	simplified	simplified	ADJ
issue-1194	85	28	entrepreneurs	entrepreneur	NOUN
issue-1194	85	29	”	"	PUNCT
issue-1194	85	30	decreased	decrease	VERB
issue-1194	85	31	from	from	ADP
issue-1194	85	32	2268	2268	NUM
issue-1194	85	33	to	to	ADP
issue-1194	85	34	1886	1886	NUM
issue-1194	85	35	thousand	thousand	NUM
issue-1194	85	36	people	people	NOUN
issue-1194	85	37	or	or	CCONJ
issue-1194	85	38	by	by	ADP
issue-1194	85	39	20	20	NUM
issue-1194	85	40	%	%	NOUN
issue-1194	85	41	.	.	PUNCT
issue-1194	86	1	at	at	ADP
issue-1194	86	2	the	the	DET
issue-1194	86	3	same	same	ADJ
issue-1194	86	4	time	time	NOUN
issue-1194	86	5	,	,	PUNCT
issue-1194	86	6	the	the	DET
issue-1194	86	7	number	number	NOUN
issue-1194	86	8	of	of	ADP
issue-1194	86	9	small	small	ADJ
issue-1194	86	10	business	business	NOUN
issue-1194	86	11	legal	legal	ADJ
issue-1194	86	12	entities	entity	NOUN
issue-1194	86	13	conducting	conduct	VERB
issue-1194	86	14	business	business	NOUN
issue-1194	86	15	on	on	ADP
issue-1194	86	16	the	the	DET
issue-1194	86	17	simplified	simplified	ADJ
issue-1194	86	18	taxation	taxation	NOUN
issue-1194	86	19	system	system	NOUN
issue-1194	86	20	increased	increase	VERB
issue-1194	86	21	by	by	ADP
issue-1194	86	22	5.5	5.5	NUM
issue-1194	86	23	%	%	NOUN
issue-1194	86	24	(	(	PUNCT
issue-1194	86	25	from	from	ADP
issue-1194	86	26	1,278	1,278	NUM
issue-1194	86	27	to	to	ADP
issue-1194	86	28	1,351	1,351	NUM
issue-1194	86	29	thousand	thousand	NUM
issue-1194	86	30	people	people	NOUN
issue-1194	86	31	)	)	PUNCT
issue-1194	86	32	.	.	PUNCT
issue-1194	87	1	thus	thus	ADV
issue-1194	87	2	,	,	PUNCT
issue-1194	87	3	we	we	PRON
issue-1194	87	4	can	can	AUX
issue-1194	87	5	recognize	recognize	VERB
issue-1194	87	6	a	a	DET
issue-1194	87	7	threatening	threatening	ADJ
issue-1194	87	8	fact	fact	NOUN
issue-1194	87	9	–	–	PUNCT
issue-1194	87	10	a	a	DET
issue-1194	87	11	general	general	ADJ
issue-1194	87	12	decrease	decrease	NOUN
issue-1194	87	13	in	in	ADP
issue-1194	87	14	the	the	DET
issue-1194	87	15	level	level	NOUN
issue-1194	87	16	of	of	ADP
issue-1194	87	17	small	small	ADJ
issue-1194	87	18	business	business	NOUN
issue-1194	87	19	in	in	ADP
issue-1194	87	20	ukraine	ukraine	NOUN
issue-1194	87	21	.	.	PUNCT
issue-1194	88	1	revenues	revenue	NOUN
issue-1194	88	2	from	from	ADP
issue-1194	88	3	real	real	ADJ
issue-1194	88	4	estate	estate	NOUN
issue-1194	88	5	tax	tax	NOUN
issue-1194	88	6	occupy	occupy	VERB
issue-1194	88	7	a	a	DET
issue-1194	88	8	small	small	ADJ
issue-1194	88	9	share	share	NOUN
issue-1194	88	10	in	in	ADP
issue-1194	88	11	local	local	ADJ
issue-1194	88	12	budget	budget	NOUN
issue-1194	88	13	revenues	revenue	NOUN
issue-1194	88	14	,	,	PUNCT
issue-1194	88	15	namely	namely	ADV
issue-1194	88	16	from	from	ADP
issue-1194	88	17	0.53	0.53	NUM
issue-1194	88	18	%	%	NOUN
issue-1194	88	19	to	to	PART
issue-1194	88	20	2	2	NUM
issue-1194	88	21	%	%	NOUN
issue-1194	88	22	(	(	PUNCT
issue-1194	88	23	execution	execution	NOUN
issue-1194	88	24	of	of	ADP
issue-1194	88	25	local	local	ADJ
issue-1194	88	26	budget	budget	NOUN
issue-1194	88	27	…	…	PUNCT
issue-1194	88	28	,	,	PUNCT
issue-1194	88	29	2021	2021	NUM
issue-1194	88	30	)	)	PUNCT
issue-1194	88	31	.	.	PUNCT
issue-1194	89	1	this	this	PRON
issue-1194	89	2	indicates	indicate	VERB
issue-1194	89	3	table	table	NOUN
issue-1194	89	4	1	1	NUM
issue-1194	89	5	structure	structure	NOUN
issue-1194	89	6	of	of	ADP
issue-1194	89	7	tax	tax	NOUN
issue-1194	89	8	revenues	revenue	NOUN
issue-1194	89	9	to	to	ADP
issue-1194	89	10	the	the	DET
issue-1194	89	11	general	general	ADJ
issue-1194	89	12	fund	fund	NOUN
issue-1194	89	13	of	of	ADP
issue-1194	89	14	local	local	ADJ
issue-1194	89	15	budgets	budget	NOUN
issue-1194	89	16	during	during	ADP
issue-1194	89	17	2015	2015	NUM
issue-1194	89	18	-	-	SYM
issue-1194	89	19	2020	2020	NUM
issue-1194	89	20	,	,	PUNCT
issue-1194	89	21	billion	billion	NUM
issue-1194	89	22	uah	uah	ADJ
issue-1194	89	23	years	year	NOUN
issue-1194	89	24	total	total	ADJ
issue-1194	89	25	рersonal	рersonal	ADJ
issue-1194	89	26	income	income	NOUN
issue-1194	89	27	tax	tax	NOUN
issue-1194	89	28	land	land	NOUN
issue-1194	89	29	fee	fee	NOUN
issue-1194	89	30	real	real	ADJ
issue-1194	89	31	estate	estate	NOUN
issue-1194	89	32	tax	tax	NOUN
issue-1194	89	33	excise	excise	NOUN
issue-1194	89	34	tax	tax	NOUN
issue-1194	89	35	flat	flat	ADJ
issue-1194	89	36	tax	tax	NOUN
issue-1194	89	37	other	other	ADJ
issue-1194	89	38	revenues	revenue	NOUN
issue-1194	89	39	2015	2015	NUM
issue-1194	89	40	99.8	99.8	NUM
issue-1194	89	41	53.6	53.6	NUM
issue-1194	89	42	14.5	14.5	NUM
issue-1194	89	43	0.53	0.53	NUM
issue-1194	89	44	7.7	7.7	NUM
issue-1194	89	45	6	6	NUM
issue-1194	89	46	17.47	17.47	NUM
issue-1194	89	47	53.71	53.71	NUM
issue-1194	89	48	%	%	NOUN
issue-1194	89	49	14.53	14.53	NUM
issue-1194	89	50	%	%	NOUN
issue-1194	89	51	0.53	0.53	NUM
issue-1194	89	52	%	%	NOUN
issue-1194	89	53	7.72	7.72	NUM
issue-1194	89	54	%	%	NOUN
issue-1194	89	55	6.01	6.01	NUM
issue-1194	89	56	%	%	NOUN
issue-1194	89	57	17.51	17.51	NUM
issue-1194	89	58	%	%	NOUN
issue-1194	89	59	2016	2016	NUM
issue-1194	89	60	146.6	146.6	NUM
issue-1194	89	61	79	79	NUM
issue-1194	89	62	23.3	23.3	NUM
issue-1194	89	63	1.4	1.4	NUM
issue-1194	89	64	11.6	11.6	NUM
issue-1194	89	65	10	10	NUM
issue-1194	89	66	21.3	21.3	NUM
issue-1194	89	67	53.89	53.89	NUM
issue-1194	89	68	%	%	NOUN
issue-1194	89	69	15.89	15.89	NUM
issue-1194	89	70	%	%	NOUN
issue-1194	89	71	0.95	0.95	NUM
issue-1194	89	72	%	%	NOUN
issue-1194	89	73	7.91	7.91	NUM
issue-1194	89	74	%	%	NOUN
issue-1194	89	75	6.82	6.82	NUM
issue-1194	89	76	%	%	NOUN
issue-1194	89	77	14.53	14.53	NUM
issue-1194	89	78	%	%	NOUN
issue-1194	89	79	2017	2017	NUM
issue-1194	89	80	191.9	191.9	NUM
issue-1194	89	81	110	110	NUM
issue-1194	89	82	26.4	26.4	NUM
issue-1194	89	83	2.4	2.4	NUM
issue-1194	89	84	11.3	11.3	NUM
issue-1194	89	85	15.4	15.4	NUM
issue-1194	89	86	26.4	26.4	NUM
issue-1194	89	87	57.32	57.32	NUM
issue-1194	89	88	%	%	NOUN
issue-1194	89	89	13.76	13.76	NUM
issue-1194	89	90	%	%	NOUN
issue-1194	89	91	1.25	1.25	NUM
issue-1194	89	92	%	%	NOUN
issue-1194	89	93	5.089	5.089	NUM
issue-1194	89	94	%	%	NOUN
issue-1194	89	95	8.03	8.03	NUM
issue-1194	89	96	%	%	NOUN
issue-1194	89	97	13.76	13.76	NUM
issue-1194	89	98	%	%	NOUN
issue-1194	89	99	2018	2018	NUM
issue-1194	89	100	233.9	233.9	NUM
issue-1194	89	101	138.1	138.1	NUM
issue-1194	89	102	27.3	27.3	NUM
issue-1194	89	103	3.1	3.1	NUM
issue-1194	89	104	18	18	NUM
issue-1194	89	105	29.8	29.8	NUM
issue-1194	89	106	17.6	17.6	NUM
issue-1194	89	107	59.04	59.04	NUM
issue-1194	89	108	%	%	NOUN
issue-1194	89	109	11.67	11.67	NUM
issue-1194	89	110	%	%	NOUN
issue-1194	89	111	1.33	1.33	NUM
issue-1194	89	112	%	%	NOUN
issue-1194	89	113	7.70	7.70	NUM
issue-1194	89	114	%	%	NOUN
issue-1194	89	115	12.74	12.74	NUM
issue-1194	89	116	%	%	NOUN
issue-1194	89	117	7.52	7.52	NUM
issue-1194	89	118	%	%	NOUN
issue-1194	89	119	2019	2019	NUM
issue-1194	89	120	275	275	NUM
issue-1194	89	121	165.4	165.4	NUM
issue-1194	89	122	32.8	32.8	NUM
issue-1194	89	123	4.9	4.9	NUM
issue-1194	89	124	21	21	NUM
issue-1194	89	125	35.2	35.2	NUM
issue-1194	89	126	15.7	15.7	NUM
issue-1194	89	127	60.15	60.15	NUM
issue-1194	89	128	%	%	NOUN
issue-1194	89	129	11.93	11.93	NUM
issue-1194	89	130	%	%	NOUN
issue-1194	89	131	1.78	1.78	NUM
issue-1194	89	132	%	%	NOUN
issue-1194	89	133	7.64	7.64	NUM
issue-1194	89	134	%	%	NOUN
issue-1194	89	135	12.80	12.80	NUM
issue-1194	89	136	%	%	NOUN
issue-1194	89	137	5.71	5.71	NUM
issue-1194	89	138	%	%	NOUN
issue-1194	89	139	2020	2020	NUM
issue-1194	89	140	289.9	289.9	NUM
issue-1194	89	141	177.8	177.8	NUM
issue-1194	89	142	31.5	31.5	NUM
issue-1194	89	143	5.8	5.8	NUM
issue-1194	89	144	22.4	22.4	NUM
issue-1194	89	145	37.9	37.9	NUM
issue-1194	89	146	14.5	14.5	NUM
issue-1194	89	147	61.33	61.33	NUM
issue-1194	89	148	%	%	NOUN
issue-1194	89	149	10.87	10.87	NUM
issue-1194	89	150	%	%	NOUN
issue-1194	89	151	2.00	2.00	NUM
issue-1194	89	152	%	%	NOUN
issue-1194	89	153	7.73	7.73	NUM
issue-1194	89	154	%	%	NOUN
issue-1194	89	155	13.07	13.07	NUM
issue-1194	89	156	%	%	NOUN
issue-1194	89	157	5.00	5.00	NUM
issue-1194	89	158	%	%	NOUN
issue-1194	89	159	source	source	NOUN
issue-1194	89	160	:	:	PUNCT
issue-1194	89	161	based	base	VERB
issue-1194	89	162	on	on	ADP
issue-1194	89	163	data	datum	NOUN
issue-1194	89	164	(	(	PUNCT
issue-1194	89	165	execution	execution	NOUN
issue-1194	89	166	of	of	ADP
issue-1194	89	167	local	local	ADJ
issue-1194	89	168	budget	budget	NOUN
issue-1194	89	169	…	…	PUNCT
issue-1194	89	170	,	,	PUNCT
issue-1194	89	171	2021	2021	NUM
issue-1194	89	172	)	)	PUNCT
issue-1194	89	173	baltic	baltic	ADJ
issue-1194	89	174	journal	journal	NOUN
issue-1194	89	175	of	of	ADP
issue-1194	89	176	economic	economic	ADJ
issue-1194	89	177	studies	study	NOUN
issue-1194	89	178	131	131	NUM
issue-1194	89	179	vol	vol	NOUN
issue-1194	89	180	.	.	PROPN
issue-1194	89	181	7	7	NUM
issue-1194	90	1	no	no	NOUN
issue-1194	90	2	.	.	NOUN
issue-1194	91	1	3	3	NUM
issue-1194	91	2	,	,	PUNCT
issue-1194	91	3	2021	2021	NUM
issue-1194	91	4	a	a	DET
issue-1194	91	5	small	small	ADJ
issue-1194	91	6	amount	amount	NOUN
issue-1194	91	7	of	of	ADP
issue-1194	91	8	state	state	NOUN
issue-1194	91	9	-	-	PUNCT
issue-1194	91	10	owned	own	VERB
issue-1194	91	11	real	real	ADJ
issue-1194	91	12	estate	estate	NOUN
issue-1194	91	13	,	,	PUNCT
issue-1194	91	14	which	which	PRON
issue-1194	91	15	remained	remain	VERB
issue-1194	91	16	at	at	ADP
issue-1194	91	17	the	the	DET
issue-1194	91	18	disposal	disposal	NOUN
issue-1194	91	19	of	of	ADP
issue-1194	91	20	communities	community	NOUN
issue-1194	91	21	after	after	ADP
issue-1194	91	22	years	year	NOUN
issue-1194	91	23	of	of	ADP
issue-1194	91	24	privatization	privatization	NOUN
issue-1194	91	25	.	.	PUNCT
issue-1194	92	1	in	in	ADP
issue-1194	92	2	addition	addition	NOUN
issue-1194	92	3	,	,	PUNCT
issue-1194	92	4	a	a	DET
issue-1194	92	5	significant	significant	ADJ
issue-1194	92	6	proportion	proportion	NOUN
issue-1194	92	7	of	of	ADP
issue-1194	92	8	real	real	ADJ
issue-1194	92	9	estate	estate	NOUN
issue-1194	92	10	is	be	AUX
issue-1194	92	11	unsuitable	unsuitable	ADJ
issue-1194	92	12	for	for	ADP
issue-1194	92	13	rent	rent	NOUN
issue-1194	92	14	.	.	PUNCT
issue-1194	93	1	it	it	PRON
issue-1194	93	2	is	be	AUX
issue-1194	93	3	also	also	ADV
issue-1194	93	4	worth	worth	ADJ
issue-1194	93	5	listening	listen	VERB
issue-1194	93	6	to	to	ADP
issue-1194	93	7	the	the	DET
issue-1194	93	8	opinion	opinion	NOUN
issue-1194	93	9	of	of	ADP
issue-1194	93	10	maistrenko	maistrenko	ADJ
issue-1194	93	11	o.	o.	NOUN
issue-1194	93	12	(	(	PUNCT
issue-1194	93	13	maistrenko	maistrenko	ADJ
issue-1194	93	14	,	,	PUNCT
issue-1194	93	15	2009	2009	NUM
issue-1194	93	16	)	)	PUNCT
issue-1194	93	17	,	,	PUNCT
issue-1194	93	18	who	who	PRON
issue-1194	93	19	explains	explain	VERB
issue-1194	93	20	the	the	DET
issue-1194	93	21	small	small	ADJ
issue-1194	93	22	level	level	NOUN
issue-1194	93	23	of	of	ADP
issue-1194	93	24	such	such	ADJ
issue-1194	93	25	revenues	revenue	NOUN
issue-1194	93	26	by	by	ADP
issue-1194	93	27	the	the	DET
issue-1194	93	28	lack	lack	NOUN
issue-1194	93	29	of	of	ADP
issue-1194	93	30	a	a	DET
issue-1194	93	31	single	single	ADJ
issue-1194	93	32	real	real	ADJ
issue-1194	93	33	estate	estate	NOUN
issue-1194	93	34	register	register	NOUN
issue-1194	93	35	and	and	CCONJ
issue-1194	93	36	clear	clear	ADJ
issue-1194	93	37	standards	standard	NOUN
issue-1194	93	38	that	that	PRON
issue-1194	93	39	should	should	AUX
issue-1194	93	40	provide	provide	VERB
issue-1194	93	41	criteria	criterion	NOUN
issue-1194	93	42	for	for	ADP
issue-1194	93	43	assessing	assess	VERB
issue-1194	93	44	the	the	DET
issue-1194	93	45	condition	condition	NOUN
issue-1194	93	46	and	and	CCONJ
issue-1194	93	47	determining	determine	VERB
issue-1194	93	48	the	the	DET
issue-1194	93	49	rental	rental	ADJ
issue-1194	93	50	price	price	NOUN
issue-1194	93	51	of	of	ADP
issue-1194	93	52	buildings	building	NOUN
issue-1194	93	53	.	.	PUNCT
issue-1194	94	1	in	in	ADP
issue-1194	94	2	such	such	ADJ
issue-1194	94	3	conditions	condition	NOUN
issue-1194	94	4	,	,	PUNCT
issue-1194	94	5	the	the	DET
issue-1194	94	6	use	use	NOUN
issue-1194	94	7	of	of	ADP
issue-1194	94	8	available	available	ADJ
issue-1194	94	9	premises	premise	NOUN
issue-1194	94	10	is	be	AUX
issue-1194	94	11	almost	almost	ADV
issue-1194	94	12	impossible	impossible	ADJ
issue-1194	94	13	.	.	PUNCT
issue-1194	95	1	other	other	ADJ
issue-1194	95	2	revenues	revenue	NOUN
issue-1194	95	3	to	to	ADP
issue-1194	95	4	the	the	DET
issue-1194	95	5	general	general	ADJ
issue-1194	95	6	fund	fund	NOUN
issue-1194	95	7	of	of	ADP
issue-1194	95	8	local	local	ADJ
issue-1194	95	9	budgets	budget	NOUN
issue-1194	95	10	are	be	AUX
issue-1194	95	11	a	a	DET
issue-1194	95	12	set	set	NOUN
issue-1194	95	13	of	of	ADP
issue-1194	95	14	a	a	DET
issue-1194	95	15	number	number	NOUN
issue-1194	95	16	of	of	ADP
issue-1194	95	17	local	local	ADJ
issue-1194	95	18	taxes	taxis	NOUN
issue-1194	95	19	and	and	CCONJ
issue-1194	95	20	fees	fee	NOUN
issue-1194	95	21	in	in	ADP
issue-1194	95	22	monetary	monetary	ADJ
issue-1194	95	23	terms	term	NOUN
issue-1194	95	24	for	for	ADP
issue-1194	95	25	the	the	DET
issue-1194	95	26	specified	specify	VERB
issue-1194	95	27	period	period	NOUN
issue-1194	95	28	vary	vary	VERB
issue-1194	95	29	from	from	ADP
issue-1194	95	30	17.47	17.47	NUM
issue-1194	95	31	to	to	ADP
issue-1194	95	32	14.5	14.5	NUM
issue-1194	95	33	billion	billion	NUM
issue-1194	95	34	uah	uah	NOUN
issue-1194	95	35	(	(	PUNCT
issue-1194	95	36	execution	execution	NOUN
issue-1194	95	37	of	of	ADP
issue-1194	95	38	local	local	ADJ
issue-1194	95	39	budget	budget	NOUN
issue-1194	95	40	…	…	PUNCT
issue-1194	95	41	,	,	PUNCT
issue-1194	95	42	2021	2021	NUM
issue-1194	95	43	)	)	PUNCT
issue-1194	95	44	,	,	PUNCT
issue-1194	95	45	and	and	CCONJ
issue-1194	95	46	their	their	PRON
issue-1194	95	47	share	share	NOUN
issue-1194	95	48	in	in	ADP
issue-1194	95	49	the	the	DET
issue-1194	95	50	structure	structure	NOUN
issue-1194	95	51	of	of	ADP
issue-1194	95	52	the	the	DET
issue-1194	95	53	general	general	ADJ
issue-1194	95	54	fund	fund	NOUN
issue-1194	95	55	has	have	VERB
issue-1194	95	56	a	a	DET
issue-1194	95	57	steady	steady	ADJ
issue-1194	95	58	downward	downward	ADJ
issue-1194	95	59	trend	trend	NOUN
issue-1194	95	60	.	.	PUNCT
issue-1194	96	1	this	this	PRON
issue-1194	96	2	indicates	indicate	VERB
issue-1194	96	3	a	a	DET
issue-1194	96	4	general	general	ADJ
issue-1194	96	5	decrease	decrease	NOUN
issue-1194	96	6	in	in	ADP
issue-1194	96	7	the	the	DET
issue-1194	96	8	total	total	ADJ
issue-1194	96	9	share	share	NOUN
issue-1194	96	10	of	of	ADP
issue-1194	96	11	the	the	DET
issue-1194	96	12	remaining	remain	VERB
issue-1194	96	13	local	local	ADJ
issue-1194	96	14	taxes	taxis	NOUN
issue-1194	96	15	and	and	CCONJ
issue-1194	96	16	fees	fee	NOUN
issue-1194	96	17	listed	list	VERB
issue-1194	96	18	in	in	ADP
issue-1194	96	19	the	the	DET
issue-1194	96	20	article	article	NOUN
issue-1194	96	21	,	,	PUNCT
issue-1194	96	22	including	include	VERB
issue-1194	96	23	income	income	NOUN
issue-1194	96	24	from	from	ADP
issue-1194	96	25	profits	profit	NOUN
issue-1194	96	26	of	of	ADP
issue-1194	96	27	state	state	NOUN
issue-1194	96	28	and	and	CCONJ
issue-1194	96	29	municipal	municipal	ADJ
issue-1194	96	30	enterprises	enterprise	NOUN
issue-1194	96	31	,	,	PUNCT
issue-1194	96	32	administrative	administrative	ADJ
issue-1194	96	33	services	service	NOUN
issue-1194	96	34	,	,	PUNCT
issue-1194	96	35	fines	fine	NOUN
issue-1194	96	36	,	,	PUNCT
issue-1194	96	37	tourist	tourist	NOUN
issue-1194	96	38	tax	tax	NOUN
issue-1194	96	39	,	,	PUNCT
issue-1194	96	40	rent	rent	NOUN
issue-1194	96	41	,	,	PUNCT
issue-1194	96	42	etc	etc	X
issue-1194	96	43	.	.	X
issue-1194	96	44	thus	thus	ADV
issue-1194	96	45	,	,	PUNCT
issue-1194	96	46	a	a	DET
issue-1194	96	47	review	review	NOUN
issue-1194	96	48	of	of	ADP
issue-1194	96	49	the	the	DET
issue-1194	96	50	structure	structure	NOUN
issue-1194	96	51	and	and	CCONJ
issue-1194	96	52	dynamics	dynamic	NOUN
issue-1194	96	53	of	of	ADP
issue-1194	96	54	revenues	revenue	NOUN
issue-1194	96	55	to	to	ADP
issue-1194	96	56	the	the	DET
issue-1194	96	57	general	general	ADJ
issue-1194	96	58	fund	fund	NOUN
issue-1194	96	59	of	of	ADP
issue-1194	96	60	local	local	ADJ
issue-1194	96	61	budgets	budget	NOUN
issue-1194	96	62	,	,	PUNCT
issue-1194	96	63	comments	comment	NOUN
issue-1194	96	64	of	of	ADP
issue-1194	96	65	scholars	scholar	NOUN
issue-1194	96	66	,	,	PUNCT
issue-1194	96	67	analysis	analysis	NOUN
issue-1194	96	68	of	of	ADP
issue-1194	96	69	current	current	ADJ
issue-1194	96	70	legislation	legislation	NOUN
issue-1194	96	71	allows	allow	VERB
issue-1194	96	72	us	we	PRON
issue-1194	96	73	to	to	PART
issue-1194	96	74	conclude	conclude	VERB
issue-1194	96	75	that	that	DET
issue-1194	96	76	ukraine	ukraine	NOUN
issue-1194	96	77	today	today	NOUN
issue-1194	96	78	is	be	AUX
issue-1194	96	79	still	still	ADV
issue-1194	96	80	in	in	ADP
issue-1194	96	81	a	a	DET
issue-1194	96	82	state	state	NOUN
issue-1194	96	83	of	of	ADP
issue-1194	96	84	reforming	reform	VERB
issue-1194	96	85	the	the	DET
issue-1194	96	86	public	public	ADJ
issue-1194	96	87	financial	financial	ADJ
issue-1194	96	88	system	system	NOUN
issue-1194	96	89	,	,	PUNCT
issue-1194	96	90	consisting	consist	VERB
issue-1194	96	91	of	of	ADP
issue-1194	96	92	public	public	ADJ
issue-1194	96	93	and	and	CCONJ
issue-1194	96	94	local	local	ADJ
issue-1194	96	95	finances	finance	NOUN
issue-1194	96	96	.	.	PUNCT
issue-1194	97	1	at	at	ADP
issue-1194	97	2	this	this	DET
issue-1194	97	3	time	time	NOUN
issue-1194	97	4	,	,	PUNCT
issue-1194	97	5	6	6	NUM
issue-1194	97	6	full	full	ADJ
issue-1194	97	7	years	year	NOUN
issue-1194	97	8	have	have	AUX
issue-1194	97	9	passed	pass	VERB
issue-1194	97	10	,	,	PUNCT
issue-1194	97	11	during	during	ADP
issue-1194	97	12	which	which	PRON
issue-1194	97	13	local	local	ADJ
issue-1194	97	14	finances	finance	NOUN
issue-1194	97	15	were	be	AUX
issue-1194	97	16	planned	plan	VERB
issue-1194	97	17	,	,	PUNCT
issue-1194	97	18	formed	form	VERB
issue-1194	97	19	and	and	CCONJ
issue-1194	97	20	used	use	VERB
issue-1194	97	21	under	under	ADP
issue-1194	97	22	the	the	DET
issue-1194	97	23	new	new	ADJ
issue-1194	97	24	rules	rule	NOUN
issue-1194	97	25	.	.	PUNCT
issue-1194	98	1	during	during	ADP
issue-1194	98	2	this	this	DET
issue-1194	98	3	period	period	NOUN
issue-1194	98	4	,	,	PUNCT
issue-1194	98	5	the	the	DET
issue-1194	98	6	share	share	NOUN
issue-1194	98	7	of	of	ADP
issue-1194	98	8	local	local	ADJ
issue-1194	98	9	budgets	budget	NOUN
issue-1194	98	10	in	in	ADP
issue-1194	98	11	the	the	DET
issue-1194	98	12	general	general	ADJ
issue-1194	98	13	indicators	indicator	NOUN
issue-1194	98	14	of	of	ADP
issue-1194	98	15	the	the	DET
issue-1194	98	16	state	state	NOUN
issue-1194	98	17	budget	budget	NOUN
issue-1194	98	18	has	have	AUX
issue-1194	98	19	significantly	significantly	ADV
issue-1194	98	20	increased	increase	VERB
issue-1194	98	21	.	.	PUNCT
issue-1194	99	1	according	accord	VERB
issue-1194	99	2	to	to	ADP
issue-1194	99	3	the	the	DET
issue-1194	99	4	official	official	ADJ
issue-1194	99	5	website	website	NOUN
issue-1194	99	6	of	of	ADP
issue-1194	99	7	local	local	ADJ
issue-1194	99	8	government	government	NOUN
issue-1194	99	9	reform	reform	NOUN
issue-1194	99	10	,	,	PUNCT
issue-1194	99	11	it	it	PRON
issue-1194	99	12	is	be	AUX
issue-1194	99	13	possible	possible	ADJ
issue-1194	99	14	to	to	PART
issue-1194	99	15	determine	determine	VERB
issue-1194	99	16	a	a	DET
issue-1194	99	17	steady	steady	ADJ
issue-1194	99	18	increase	increase	NOUN
issue-1194	99	19	in	in	ADP
issue-1194	99	20	the	the	DET
issue-1194	99	21	share	share	NOUN
issue-1194	99	22	of	of	ADP
issue-1194	99	23	own	own	ADJ
issue-1194	99	24	revenues	revenue	NOUN
issue-1194	99	25	in	in	ADP
issue-1194	99	26	the	the	DET
issue-1194	99	27	total	total	ADJ
issue-1194	99	28	fund	fund	NOUN
issue-1194	99	29	of	of	ADP
issue-1194	99	30	local	local	ADJ
issue-1194	99	31	budgets	budget	NOUN
issue-1194	99	32	,	,	PUNCT
issue-1194	99	33	but	but	CCONJ
issue-1194	99	34	the	the	DET
issue-1194	99	35	growth	growth	NOUN
issue-1194	99	36	rate	rate	NOUN
issue-1194	99	37	is	be	AUX
issue-1194	99	38	declining	decline	VERB
issue-1194	99	39	from	from	ADP
issue-1194	99	40	year	year	NOUN
issue-1194	99	41	to	to	ADP
issue-1194	99	42	year	year	NOUN
issue-1194	99	43	(	(	PUNCT
issue-1194	99	44	figure	figure	NOUN
issue-1194	99	45	2	2	NUM
issue-1194	99	46	)	)	PUNCT
issue-1194	99	47	.	.	PUNCT
issue-1194	100	1	despite	despite	SCONJ
issue-1194	100	2	the	the	DET
issue-1194	100	3	constant	constant	ADJ
issue-1194	100	4	increase	increase	NOUN
issue-1194	100	5	in	in	ADP
issue-1194	100	6	the	the	DET
issue-1194	100	7	amount	amount	NOUN
issue-1194	100	8	of	of	ADP
issue-1194	100	9	own	own	ADJ
issue-1194	100	10	tax	tax	NOUN
issue-1194	100	11	revenues	revenue	NOUN
issue-1194	100	12	,	,	PUNCT
issue-1194	100	13	their	their	PRON
issue-1194	100	14	size	size	NOUN
issue-1194	100	15	is	be	AUX
issue-1194	100	16	insufficient	insufficient	ADJ
issue-1194	100	17	for	for	SCONJ
issue-1194	100	18	local	local	ADJ
issue-1194	100	19	budgets	budget	NOUN
issue-1194	100	20	to	to	PART
issue-1194	100	21	reach	reach	VERB
issue-1194	100	22	full	full	ADJ
issue-1194	100	23	financial	financial	ADJ
issue-1194	100	24	capacity	capacity	NOUN
issue-1194	100	25	.	.	PUNCT
issue-1194	101	1	this	this	PRON
issue-1194	101	2	is	be	AUX
issue-1194	101	3	a	a	DET
issue-1194	101	4	problem	problem	NOUN
issue-1194	101	5	that	that	PRON
issue-1194	101	6	ukraine	ukraine	NOUN
issue-1194	101	7	still	still	ADV
issue-1194	101	8	has	have	AUX
issue-1194	101	9	to	to	PART
issue-1194	101	10	solve	solve	VERB
issue-1194	101	11	during	during	ADP
issue-1194	101	12	the	the	DET
issue-1194	101	13	current	current	ADJ
issue-1194	101	14	reform	reform	NOUN
issue-1194	101	15	.	.	PUNCT
issue-1194	102	1	the	the	DET
issue-1194	102	2	largest	large	ADJ
issue-1194	102	3	part	part	NOUN
issue-1194	102	4	of	of	ADP
issue-1194	102	5	tax	tax	NOUN
issue-1194	102	6	revenues	revenue	NOUN
issue-1194	102	7	for	for	ADP
issue-1194	102	8	the	the	DET
issue-1194	102	9	research	research	NOUN
issue-1194	102	10	period	period	NOUN
issue-1194	102	11	were	be	AUX
issue-1194	102	12	:	:	PUNCT
issue-1194	102	13	personal	personal	ADJ
issue-1194	102	14	income	income	NOUN
issue-1194	102	15	tax	tax	NOUN
issue-1194	102	16	,	,	PUNCT
issue-1194	102	17	land	land	NOUN
issue-1194	102	18	fee	fee	NOUN
issue-1194	102	19	,	,	PUNCT
issue-1194	102	20	excise	excise	NOUN
issue-1194	102	21	,	,	PUNCT
issue-1194	102	22	flat	flat	ADJ
issue-1194	102	23	and	and	CCONJ
issue-1194	102	24	property	property	NOUN
issue-1194	102	25	taxes	taxis	NOUN
issue-1194	102	26	.	.	PUNCT
issue-1194	103	1	the	the	DET
issue-1194	103	2	share	share	NOUN
issue-1194	103	3	of	of	ADP
issue-1194	103	4	these	these	DET
issue-1194	103	5	taxes	taxis	NOUN
issue-1194	103	6	in	in	ADP
issue-1194	103	7	the	the	DET
issue-1194	103	8	general	general	ADJ
issue-1194	103	9	fund	fund	NOUN
issue-1194	103	10	was	be	AUX
issue-1194	103	11	determined	determine	VERB
issue-1194	103	12	from	from	ADP
issue-1194	103	13	82.5	82.5	NUM
issue-1194	103	14	to	to	PART
issue-1194	103	15	95	95	NUM
issue-1194	103	16	%	%	NOUN
issue-1194	103	17	(	(	PUNCT
issue-1194	103	18	execution	execution	NOUN
issue-1194	103	19	of	of	ADP
issue-1194	103	20	local	local	ADJ
issue-1194	103	21	budget	budget	NOUN
issue-1194	103	22	…	…	PUNCT
issue-1194	103	23	,	,	PUNCT
issue-1194	103	24	2021	2021	NUM
issue-1194	103	25	)	)	PUNCT
issue-1194	103	26	,	,	PUNCT
issue-1194	103	27	so	so	CCONJ
issue-1194	103	28	the	the	DET
issue-1194	103	29	research	research	NOUN
issue-1194	103	30	of	of	ADP
issue-1194	103	31	the	the	DET
issue-1194	103	32	amount	amount	NOUN
issue-1194	103	33	of	of	ADP
issue-1194	103	34	revenues	revenue	NOUN
issue-1194	103	35	from	from	ADP
issue-1194	103	36	them	they	PRON
issue-1194	103	37	and	and	CCONJ
issue-1194	103	38	finding	find	VERB
issue-1194	103	39	ways	way	NOUN
issue-1194	103	40	to	to	PART
issue-1194	103	41	further	far	ADV
issue-1194	103	42	increase	increase	VERB
issue-1194	103	43	their	their	PRON
issue-1194	103	44	own	own	ADJ
issue-1194	103	45	tax	tax	NOUN
issue-1194	103	46	revenues	revenue	NOUN
issue-1194	103	47	is	be	AUX
issue-1194	103	48	extremely	extremely	ADV
issue-1194	103	49	important	important	ADJ
issue-1194	103	50	for	for	ADP
issue-1194	103	51	any	any	DET
issue-1194	103	52	community	community	NOUN
issue-1194	103	53	in	in	ADP
issue-1194	103	54	ukraine	ukraine	NOUN
issue-1194	103	55	.	.	PUNCT
issue-1194	104	1	personal	personal	ADJ
issue-1194	104	2	income	income	NOUN
issue-1194	104	3	tax	tax	NOUN
issue-1194	104	4	revenues	revenue	NOUN
issue-1194	104	5	to	to	ADP
issue-1194	104	6	the	the	DET
issue-1194	104	7	community	community	NOUN
issue-1194	104	8	budget	budget	NOUN
issue-1194	104	9	are	be	AUX
issue-1194	104	10	growing	grow	VERB
issue-1194	104	11	mainly	mainly	ADV
issue-1194	104	12	due	due	ADP
issue-1194	104	13	to	to	ADP
issue-1194	104	14	the	the	DET
issue-1194	104	15	increase	increase	NOUN
issue-1194	104	16	in	in	ADP
issue-1194	104	17	the	the	DET
issue-1194	104	18	minimum	minimum	ADJ
issue-1194	104	19	and	and	CCONJ
issue-1194	104	20	average	average	ADJ
issue-1194	104	21	wages	wage	NOUN
issue-1194	104	22	over	over	ADP
issue-1194	104	23	the	the	DET
issue-1194	104	24	6	6	NUM
issue-1194	104	25	years	year	NOUN
issue-1194	104	26	of	of	ADP
issue-1194	104	27	reform	reform	NOUN
issue-1194	104	28	,	,	PUNCT
issue-1194	104	29	rather	rather	ADV
issue-1194	104	30	than	than	ADP
issue-1194	104	31	due	due	ADP
issue-1194	104	32	to	to	ADP
issue-1194	104	33	an	an	DET
issue-1194	104	34	increase	increase	NOUN
issue-1194	104	35	in	in	ADP
issue-1194	104	36	the	the	DET
issue-1194	104	37	number	number	NOUN
issue-1194	104	38	of	of	ADP
issue-1194	104	39	enterprises	enterprise	NOUN
issue-1194	104	40	and	and	CCONJ
issue-1194	104	41	an	an	DET
issue-1194	104	42	increase	increase	NOUN
issue-1194	104	43	in	in	ADP
issue-1194	104	44	the	the	DET
issue-1194	104	45	number	number	NOUN
issue-1194	104	46	of	of	ADP
issue-1194	104	47	jobs	job	NOUN
issue-1194	104	48	.	.	PUNCT
issue-1194	105	1	land	land	NOUN
issue-1194	105	2	is	be	AUX
issue-1194	105	3	a	a	DET
issue-1194	105	4	powerful	powerful	ADJ
issue-1194	105	5	source	source	NOUN
issue-1194	105	6	of	of	ADP
issue-1194	105	7	community	community	NOUN
issue-1194	105	8	revenue	revenue	NOUN
issue-1194	105	9	from	from	ADP
issue-1194	105	10	its	its	PRON
issue-1194	105	11	use	use	NOUN
issue-1194	105	12	.	.	PUNCT
issue-1194	106	1	a	a	DET
issue-1194	106	2	quality	quality	NOUN
issue-1194	106	3	land	land	NOUN
issue-1194	106	4	fund	fund	NOUN
issue-1194	106	5	is	be	AUX
issue-1194	106	6	a	a	DET
issue-1194	106	7	guarantee	guarantee	NOUN
issue-1194	106	8	of	of	ADP
issue-1194	106	9	such	such	ADJ
issue-1194	106	10	profits	profit	NOUN
issue-1194	106	11	that	that	PRON
issue-1194	106	12	are	be	AUX
issue-1194	106	13	still	still	ADV
issue-1194	106	14	insufficiently	insufficiently	ADV
issue-1194	106	15	understood	understand	VERB
issue-1194	106	16	by	by	ADP
issue-1194	106	17	local	local	ADJ
issue-1194	106	18	leaders	leader	NOUN
issue-1194	106	19	.	.	PUNCT
issue-1194	107	1	in	in	ADP
issue-1194	107	2	search	search	NOUN
issue-1194	107	3	of	of	ADP
issue-1194	107	4	sources	source	NOUN
issue-1194	107	5	to	to	PART
issue-1194	107	6	increase	increase	VERB
issue-1194	107	7	the	the	DET
issue-1194	107	8	revenue	revenue	NOUN
issue-1194	107	9	side	side	NOUN
issue-1194	107	10	of	of	ADP
issue-1194	107	11	local	local	ADJ
issue-1194	107	12	budgets	budget	NOUN
issue-1194	107	13	,	,	PUNCT
issue-1194	107	14	it	it	PRON
issue-1194	107	15	is	be	AUX
issue-1194	107	16	impossible	impossible	ADJ
issue-1194	107	17	to	to	PART
issue-1194	107	18	ignore	ignore	VERB
issue-1194	107	19	even	even	ADV
issue-1194	107	20	small	small	ADJ
issue-1194	107	21	ones	one	NOUN
issue-1194	107	22	in	in	ADP
issue-1194	107	23	terms	term	NOUN
issue-1194	107	24	of	of	ADP
issue-1194	107	25	revenue	revenue	NOUN
issue-1194	107	26	.	.	PUNCT
issue-1194	108	1	one	one	NUM
issue-1194	108	2	of	of	ADP
issue-1194	108	3	them	they	PRON
issue-1194	108	4	is	be	AUX
issue-1194	108	5	community	community	NOUN
issue-1194	108	6	real	real	ADJ
issue-1194	108	7	estate	estate	NOUN
issue-1194	108	8	tax	tax	NOUN
issue-1194	108	9	revenues	revenue	NOUN
issue-1194	108	10	.	.	PUNCT
issue-1194	109	1	a	a	DET
issue-1194	109	2	significant	significant	ADJ
issue-1194	109	3	part	part	NOUN
issue-1194	109	4	of	of	ADP
issue-1194	109	5	the	the	DET
issue-1194	109	6	revenues	revenue	NOUN
issue-1194	109	7	of	of	ADP
issue-1194	109	8	the	the	DET
issue-1194	109	9	general	general	ADJ
issue-1194	109	10	fund	fund	NOUN
issue-1194	109	11	should	should	AUX
issue-1194	109	12	be	be	AUX
issue-1194	109	13	revenues	revenue	NOUN
issue-1194	109	14	from	from	ADP
issue-1194	109	15	the	the	DET
issue-1194	109	16	profits	profit	NOUN
issue-1194	109	17	of	of	ADP
issue-1194	109	18	state	state	NOUN
issue-1194	109	19	and	and	CCONJ
issue-1194	109	20	municipal	municipal	ADJ
issue-1194	109	21	figure	figure	NOUN
issue-1194	109	22	2	2	NUM
issue-1194	109	23	.	.	PUNCT
issue-1194	110	1	dynamics	dynamic	NOUN
issue-1194	110	2	of	of	ADP
issue-1194	110	3	the	the	DET
issue-1194	110	4	own	own	ADJ
issue-1194	110	5	revenues	revenue	NOUN
issue-1194	110	6	’	'	PUNCT
issue-1194	110	7	share	share	NOUN
issue-1194	110	8	in	in	ADP
issue-1194	110	9	the	the	DET
issue-1194	110	10	general	general	ADJ
issue-1194	110	11	fund	fund	NOUN
issue-1194	110	12	of	of	ADP
issue-1194	110	13	local	local	ADJ
issue-1194	110	14	finances	finance	NOUN
issue-1194	110	15	for	for	ADP
issue-1194	110	16	the	the	DET
issue-1194	110	17	period	period	NOUN
issue-1194	110	18	from	from	ADP
issue-1194	110	19	2014	2014	NUM
issue-1194	110	20	to	to	ADP
issue-1194	110	21	2020	2020	NUM
issue-1194	110	22	.	.	PUNCT
issue-1194	111	1	source	source	NOUN
issue-1194	111	2	:	:	PUNCT
issue-1194	111	3	(	(	PUNCT
issue-1194	111	4	official	official	ADJ
issue-1194	111	5	site	site	NOUN
issue-1194	111	6	of	of	ADP
issue-1194	111	7	local	local	ADJ
issue-1194	111	8	government	government	NOUN
issue-1194	111	9	…	…	PUNCT
issue-1194	111	10	,	,	PUNCT
issue-1194	111	11	2021	2021	NUM
issue-1194	111	12	)	)	PUNCT
issue-1194	111	13	the	the	DET
issue-1194	111	14	share	share	NOUN
issue-1194	111	15	of	of	ADP
issue-1194	111	16	own	own	ADJ
issue-1194	111	17	revenues	revenue	NOUN
issue-1194	111	18	of	of	ADP
issue-1194	111	19	local	local	ADJ
issue-1194	111	20	budgets	budget	NOUN
issue-1194	111	21	(	(	PUNCT
issue-1194	111	22	general	general	ADJ
issue-1194	111	23	fund	fund	NOUN
issue-1194	111	24	)	)	PUNCT
issue-1194	111	25	in	in	ADP
issue-1194	111	26	gdp	gdp	PROPN
issue-1194	111	27	,	,	PUNCT
issue-1194	111	28	%	%	NOUN
issue-1194	111	29	own	own	ADJ
issue-1194	111	30	revenues	revenue	NOUN
issue-1194	111	31	of	of	ADP
issue-1194	111	32	the	the	DET
issue-1194	111	33	general	general	ADJ
issue-1194	111	34	local	local	ADJ
issue-1194	111	35	budgets	budget	NOUN
issue-1194	111	36	’	'	PUNCT
issue-1194	111	37	fund	fund	NOUN
issue-1194	111	38	,	,	PUNCT
issue-1194	111	39	billion	billion	NUM
issue-1194	111	40	,	,	PUNCT
issue-1194	111	41	uah	uah	NOUN
issue-1194	111	42	4,0	4,0	NUM
issue-1194	111	43	%	%	NOUN
issue-1194	111	44	5,0	5,0	NUM
issue-1194	111	45	%	%	NOUN
issue-1194	111	46	6,0	6,0	NUM
issue-1194	111	47	%	%	NOUN
issue-1194	111	48	7,0	7,0	NUM
issue-1194	111	49	%	%	NOUN
issue-1194	111	50	2014	2014	NUM
issue-1194	111	51	2015	2015	NUM
issue-1194	111	52	2016	2016	NUM
issue-1194	111	53	2017	2017	NUM
issue-1194	111	54	2018	2018	NUM
issue-1194	111	55	2019	2019	NUM
issue-1194	111	56	5,1	5,1	NUM
issue-1194	111	57	%	%	NOUN
issue-1194	111	58	5,1	5,1	NUM
issue-1194	111	59	%	%	NOUN
issue-1194	111	60	6,2	6,2	NUM
issue-1194	111	61	%	%	NOUN
issue-1194	111	62	6,5	6,5	NUM
issue-1194	111	63	%	%	NOUN
issue-1194	111	64	6,6	6,6	NUM
issue-1194	111	65	%	%	NOUN
issue-1194	111	66	7,0	7,0	NUM
issue-1194	111	67	%	%	NOUN
issue-1194	111	68	0	0	NUM
issue-1194	111	69	50	50	NUM
issue-1194	111	70	100	100	NUM
issue-1194	111	71	150	150	NUM
issue-1194	111	72	200	200	NUM
issue-1194	111	73	250	250	NUM
issue-1194	111	74	300	300	NUM
issue-1194	111	75	2014	2014	NUM
issue-1194	111	76	2015	2015	NUM
issue-1194	111	77	2016	2016	NUM
issue-1194	111	78	2017	2017	NUM
issue-1194	111	79	2018	2018	NUM
issue-1194	111	80	2019	2019	NUM
issue-1194	111	81	2020	2020	NUM
issue-1194	112	1	68,6	68,6	NUM
issue-1194	112	2	98,2	98,2	NUM
issue-1194	112	3	146,6	146,6	NUM
issue-1194	112	4	192,7	192,7	NUM
issue-1194	112	5	234,1	234,1	NUM
issue-1194	112	6	275,2	275,2	NUM
issue-1194	112	7	290,1	290,1	CCONJ
issue-1194	112	8	+1,1	+1,1	NOUN
issue-1194	112	9	%	%	X
issue-1194	112	10	+0,3	+0,3	ADJ
issue-1194	112	11	%	%	NOUN
issue-1194	112	12	+0,1	+0,1	NOUN
issue-1194	112	13	%	%	NOUN
issue-1194	112	14	+0,4	+0,4	PRON
issue-1194	112	15	%	%	NOUN
issue-1194	112	16	+14,9	+14,9	NOUN
issue-1194	112	17	(	(	PUNCT
issue-1194	112	18	5,4	5,4	NUM
issue-1194	112	19	%	%	NOUN
issue-1194	112	20	)	)	PUNCT
issue-1194	113	1	+41,4	+41,4	PROPN
issue-1194	113	2	(	(	PUNCT
issue-1194	113	3	21,5	21,5	NUM
issue-1194	113	4	%	%	NOUN
issue-1194	113	5	)	)	PUNCT
issue-1194	113	6	+46,0	+46,0	PROPN
issue-1194	113	7	(	(	PUNCT
issue-1194	113	8	31	31	NUM
issue-1194	113	9	%	%	NOUN
issue-1194	113	10	)	)	PUNCT
issue-1194	113	11	+48,4	+48,4	PROPN
issue-1194	113	12	%	%	NOUN
issue-1194	113	13	(	(	PUNCT
issue-1194	113	14	49	49	NUM
issue-1194	113	15	%	%	NOUN
issue-1194	113	16	)	)	PUNCT
issue-1194	114	1	+29,6	+29,6	NUM
issue-1194	114	2	(	(	PUNCT
issue-1194	114	3	42	42	NUM
issue-1194	114	4	%	%	NOUN
issue-1194	114	5	)	)	PUNCT
issue-1194	114	6	+41,1	+41,1	PROPN
issue-1194	114	7	(	(	PUNCT
issue-1194	114	8	17,6	17,6	NUM
issue-1194	114	9	%	%	NOUN
issue-1194	114	10	)	)	PUNCT
issue-1194	114	11	the	the	DET
issue-1194	114	12	share	share	NOUN
issue-1194	114	13	of	of	ADP
issue-1194	114	14	own	own	ADJ
issue-1194	114	15	revenues	revenue	NOUN
issue-1194	114	16	of	of	ADP
issue-1194	114	17	local	local	ADJ
issue-1194	114	18	budgets	budget	NOUN
issue-1194	114	19	(	(	PUNCT
issue-1194	114	20	general	general	ADJ
issue-1194	114	21	fund	fund	NOUN
issue-1194	114	22	)	)	PUNCT
issue-1194	114	23	in	in	ADP
issue-1194	114	24	gdp	gdp	PROPN
issue-1194	114	25	,	,	PUNCT
issue-1194	114	26	%	%	NOUN
issue-1194	114	27	own	own	ADJ
issue-1194	114	28	revenues	revenue	NOUN
issue-1194	114	29	of	of	ADP
issue-1194	114	30	the	the	DET
issue-1194	114	31	general	general	ADJ
issue-1194	114	32	local	local	ADJ
issue-1194	114	33	budgets	budget	NOUN
issue-1194	114	34	’	'	PUNCT
issue-1194	114	35	fund	fund	NOUN
issue-1194	114	36	,	,	PUNCT
issue-1194	114	37	billion	billion	NUM
issue-1194	114	38	,	,	PUNCT
issue-1194	114	39	uah	uah	ADJ
issue-1194	114	40	the	the	DET
issue-1194	114	41	share	share	NOUN
issue-1194	114	42	of	of	ADP
issue-1194	114	43	own	own	ADJ
issue-1194	114	44	revenues	revenue	NOUN
issue-1194	114	45	of	of	ADP
issue-1194	114	46	local	local	ADJ
issue-1194	114	47	budgets	budget	NOUN
issue-1194	114	48	(	(	PUNCT
issue-1194	114	49	general	general	ADJ
issue-1194	114	50	fund	fund	NOUN
issue-1194	114	51	)	)	PUNCT
issue-1194	114	52	in	in	ADP
issue-1194	114	53	gdp	gdp	PROPN
issue-1194	114	54	,	,	PUNCT
issue-1194	114	55	%	%	NOUN
issue-1194	114	56	own	own	ADJ
issue-1194	114	57	revenues	revenue	NOUN
issue-1194	114	58	of	of	ADP
issue-1194	114	59	the	the	DET
issue-1194	114	60	general	general	ADJ
issue-1194	114	61	local	local	ADJ
issue-1194	114	62	budgets	budget	NOUN
issue-1194	114	63	’	'	PUNCT
issue-1194	114	64	fund	fund	NOUN
issue-1194	114	65	,	,	PUNCT
issue-1194	114	66	billion	billion	NUM
issue-1194	114	67	,	,	PUNCT
issue-1194	114	68	uah	uah	NOUN
issue-1194	114	69	4,0	4,0	NUM
issue-1194	114	70	%	%	NOUN
issue-1194	114	71	5,0	5,0	NUM
issue-1194	114	72	%	%	NOUN
issue-1194	114	73	6,0	6,0	NUM
issue-1194	114	74	%	%	NOUN
issue-1194	114	75	7,0	7,0	NUM
issue-1194	114	76	%	%	NOUN
issue-1194	114	77	2014	2014	NUM
issue-1194	114	78	2015	2015	NUM
issue-1194	114	79	2016	2016	NUM
issue-1194	114	80	2017	2017	NUM
issue-1194	114	81	2018	2018	NUM
issue-1194	114	82	2019	2019	NUM
issue-1194	114	83	5,1	5,1	NUM
issue-1194	114	84	%	%	NOUN
issue-1194	114	85	5,1	5,1	NUM
issue-1194	114	86	%	%	NOUN
issue-1194	114	87	6,2	6,2	NUM
issue-1194	114	88	%	%	NOUN
issue-1194	114	89	6,5	6,5	NUM
issue-1194	114	90	%	%	NOUN
issue-1194	114	91	6,6	6,6	NUM
issue-1194	114	92	%	%	NOUN
issue-1194	114	93	7,0	7,0	NUM
issue-1194	114	94	%	%	NOUN
issue-1194	114	95	0	0	NUM
issue-1194	114	96	50	50	NUM
issue-1194	114	97	100	100	NUM
issue-1194	114	98	150	150	NUM
issue-1194	114	99	200	200	NUM
issue-1194	114	100	250	250	NUM
issue-1194	114	101	300	300	NUM
issue-1194	114	102	2014	2014	NUM
issue-1194	114	103	2015	2015	NUM
issue-1194	114	104	2016	2016	NUM
issue-1194	114	105	2017	2017	NUM
issue-1194	114	106	2018	2018	NUM
issue-1194	114	107	2019	2019	NUM
issue-1194	114	108	2020	2020	NUM
issue-1194	115	1	68,6	68,6	NUM
issue-1194	115	2	98,2	98,2	NUM
issue-1194	115	3	146,6	146,6	NUM
issue-1194	115	4	192,7	192,7	NUM
issue-1194	115	5	234,1	234,1	NUM
issue-1194	115	6	275,2	275,2	NUM
issue-1194	115	7	290,1	290,1	CCONJ
issue-1194	115	8	+1,1	+1,1	NOUN
issue-1194	115	9	%	%	X
issue-1194	115	10	+0,3	+0,3	ADJ
issue-1194	115	11	%	%	NOUN
issue-1194	115	12	+0,1	+0,1	NOUN
issue-1194	115	13	%	%	NOUN
issue-1194	115	14	+0,4	+0,4	PRON
issue-1194	115	15	%	%	NOUN
issue-1194	115	16	+14,9	+14,9	NOUN
issue-1194	115	17	(	(	PUNCT
issue-1194	115	18	5,4	5,4	NUM
issue-1194	115	19	%	%	NOUN
issue-1194	115	20	)	)	PUNCT
issue-1194	116	1	+41,4	+41,4	PROPN
issue-1194	116	2	(	(	PUNCT
issue-1194	116	3	21,5	21,5	NUM
issue-1194	116	4	%	%	NOUN
issue-1194	116	5	)	)	PUNCT
issue-1194	116	6	+46,0	+46,0	PROPN
issue-1194	116	7	(	(	PUNCT
issue-1194	116	8	31	31	NUM
issue-1194	116	9	%	%	NOUN
issue-1194	116	10	)	)	PUNCT
issue-1194	116	11	+48,4	+48,4	PROPN
issue-1194	116	12	%	%	NOUN
issue-1194	116	13	(	(	PUNCT
issue-1194	116	14	49	49	NUM
issue-1194	116	15	%	%	NOUN
issue-1194	116	16	)	)	PUNCT
issue-1194	117	1	+29,6	+29,6	NUM
issue-1194	117	2	(	(	PUNCT
issue-1194	117	3	42	42	NUM
issue-1194	117	4	%	%	NOUN
issue-1194	117	5	)	)	PUNCT
issue-1194	117	6	+41,1	+41,1	PROPN
issue-1194	117	7	(	(	PUNCT
issue-1194	117	8	17,6	17,6	NUM
issue-1194	117	9	%	%	NOUN
issue-1194	117	10	)	)	PUNCT
issue-1194	117	11	baltic	baltic	ADJ
issue-1194	117	12	journal	journal	PROPN
issue-1194	117	13	of	of	ADP
issue-1194	117	14	economic	economic	ADJ
issue-1194	117	15	studies	study	NOUN
issue-1194	117	16	132	132	NUM
issue-1194	117	17	vol	vol	NOUN
issue-1194	117	18	.	.	PROPN
issue-1194	118	1	7	7	NUM
issue-1194	118	2	no	no	NOUN
issue-1194	118	3	.	.	NOUN
issue-1194	119	1	3	3	NUM
issue-1194	119	2	,	,	PUNCT
issue-1194	119	3	2021	2021	NUM
issue-1194	119	4	enterprises	enterprise	NOUN
issue-1194	119	5	of	of	ADP
issue-1194	119	6	the	the	DET
issue-1194	119	7	community	community	NOUN
issue-1194	119	8	,	,	PUNCT
issue-1194	119	9	funds	fund	NOUN
issue-1194	119	10	from	from	ADP
issue-1194	119	11	administrative	administrative	ADJ
issue-1194	119	12	services	service	NOUN
issue-1194	119	13	,	,	PUNCT
issue-1194	119	14	fines	fine	NOUN
issue-1194	119	15	,	,	PUNCT
issue-1194	119	16	advertising	advertising	NOUN
issue-1194	119	17	and	and	CCONJ
issue-1194	119	18	tourist	tourist	NOUN
issue-1194	119	19	fees	fee	NOUN
issue-1194	119	20	,	,	PUNCT
issue-1194	119	21	and	and	CCONJ
issue-1194	119	22	so	so	ADV
issue-1194	119	23	on	on	ADV
issue-1194	119	24	.	.	PUNCT
issue-1194	120	1	their	their	PRON
issue-1194	120	2	presence	presence	NOUN
issue-1194	120	3	,	,	PUNCT
issue-1194	120	4	size	size	NOUN
issue-1194	120	5	and	and	CCONJ
issue-1194	120	6	share	share	NOUN
issue-1194	120	7	in	in	ADP
issue-1194	120	8	the	the	DET
issue-1194	120	9	structure	structure	NOUN
issue-1194	120	10	shows	show	VERB
issue-1194	120	11	the	the	DET
issue-1194	120	12	community	community	NOUN
issue-1194	120	13	’s	’s	PART
issue-1194	120	14	own	own	ADJ
issue-1194	120	15	ability	ability	NOUN
issue-1194	120	16	to	to	PART
issue-1194	120	17	use	use	VERB
issue-1194	120	18	its	its	PRON
issue-1194	120	19	resources	resource	NOUN
issue-1194	120	20	,	,	PUNCT
issue-1194	120	21	earn	earn	VERB
issue-1194	120	22	and	and	CCONJ
issue-1194	120	23	create	create	VERB
issue-1194	120	24	a	a	DET
issue-1194	120	25	development	development	NOUN
issue-1194	120	26	budget	budget	NOUN
issue-1194	120	27	.	.	PUNCT
issue-1194	121	1	unfortunately	unfortunately	ADV
issue-1194	121	2	,	,	PUNCT
issue-1194	121	3	during	during	ADP
issue-1194	121	4	this	this	DET
issue-1194	121	5	period	period	NOUN
issue-1194	121	6	,	,	PUNCT
issue-1194	121	7	in	in	ADP
issue-1194	121	8	ukraine	ukraine	NOUN
issue-1194	121	9	as	as	ADP
issue-1194	121	10	a	a	DET
issue-1194	121	11	whole	whole	NOUN
issue-1194	121	12	,	,	PUNCT
issue-1194	121	13	there	there	PRON
issue-1194	121	14	was	be	VERB
issue-1194	121	15	a	a	DET
issue-1194	121	16	negative	negative	ADJ
issue-1194	121	17	trend	trend	NOUN
issue-1194	121	18	both	both	CCONJ
issue-1194	121	19	in	in	ADP
issue-1194	121	20	the	the	DET
issue-1194	121	21	amount	amount	NOUN
issue-1194	121	22	of	of	ADP
issue-1194	121	23	funds	fund	NOUN
issue-1194	121	24	and	and	CCONJ
issue-1194	121	25	in	in	ADP
issue-1194	121	26	its	its	PRON
issue-1194	121	27	share	share	NOUN
issue-1194	121	28	in	in	ADP
issue-1194	121	29	the	the	DET
issue-1194	121	30	structure	structure	NOUN
issue-1194	121	31	of	of	ADP
issue-1194	121	32	the	the	DET
issue-1194	121	33	general	general	ADJ
issue-1194	121	34	fund	fund	NOUN
issue-1194	121	35	(	(	PUNCT
issue-1194	121	36	more	more	ADJ
issue-1194	121	37	than	than	ADP
issue-1194	121	38	three	three	NUM
issue-1194	121	39	times	time	NOUN
issue-1194	121	40	)	)	PUNCT
issue-1194	121	41	.	.	PUNCT
issue-1194	122	1	this	this	PRON
issue-1194	122	2	indicates	indicate	VERB
issue-1194	122	3	a	a	DET
issue-1194	122	4	general	general	ADJ
issue-1194	122	5	crisis	crisis	NOUN
issue-1194	122	6	of	of	ADP
issue-1194	122	7	entrepreneurial	entrepreneurial	ADJ
issue-1194	122	8	and	and	CCONJ
issue-1194	122	9	administrative	administrative	ADJ
issue-1194	122	10	activity	activity	NOUN
issue-1194	122	11	of	of	ADP
issue-1194	122	12	local	local	ADJ
issue-1194	122	13	self	self	NOUN
issue-1194	122	14	-	-	PUNCT
issue-1194	122	15	government	government	NOUN
issue-1194	122	16	,	,	PUNCT
issue-1194	122	17	inefficiency	inefficiency	NOUN
issue-1194	122	18	of	of	ADP
issue-1194	122	19	utilities	utility	NOUN
issue-1194	122	20	,	,	PUNCT
issue-1194	122	21	inability	inability	NOUN
issue-1194	122	22	or	or	CCONJ
issue-1194	122	23	unwillingness	unwillingness	NOUN
issue-1194	122	24	to	to	PART
issue-1194	122	25	earn	earn	VERB
issue-1194	122	26	independently	independently	ADV
issue-1194	122	27	for	for	ADP
issue-1194	122	28	the	the	DET
issue-1194	122	29	benefit	benefit	NOUN
issue-1194	122	30	of	of	ADP
issue-1194	122	31	the	the	DET
issue-1194	122	32	community	community	NOUN
issue-1194	122	33	.	.	PUNCT
issue-1194	123	1	it	it	PRON
issue-1194	123	2	is	be	AUX
issue-1194	123	3	also	also	ADV
issue-1194	123	4	necessary	necessary	ADJ
issue-1194	123	5	to	to	PART
issue-1194	123	6	point	point	VERB
issue-1194	123	7	out	out	ADP
issue-1194	123	8	the	the	DET
issue-1194	123	9	objective	objective	ADJ
issue-1194	123	10	circumstances	circumstance	NOUN
issue-1194	123	11	that	that	PRON
issue-1194	123	12	in	in	ADP
issue-1194	123	13	some	some	DET
issue-1194	123	14	way	way	NOUN
issue-1194	123	15	affected	affect	VERB
issue-1194	123	16	the	the	DET
issue-1194	123	17	amount	amount	NOUN
issue-1194	123	18	of	of	ADP
issue-1194	123	19	tax	tax	NOUN
issue-1194	123	20	revenues	revenue	NOUN
issue-1194	123	21	,	,	PUNCT
issue-1194	123	22	namely	namely	ADV
issue-1194	123	23	the	the	DET
issue-1194	123	24	land	land	NOUN
issue-1194	123	25	fee	fee	NOUN
issue-1194	123	26	and	and	CCONJ
issue-1194	123	27	the	the	DET
issue-1194	123	28	flat	flat	ADJ
issue-1194	123	29	tax	tax	NOUN
issue-1194	123	30	in	in	ADP
issue-1194	123	31	2020	2020	NUM
issue-1194	123	32	.	.	PUNCT
issue-1194	124	1	in	in	ADP
issue-1194	124	2	march	march	PROPN
issue-1194	124	3	of	of	ADP
issue-1194	124	4	that	that	DET
issue-1194	124	5	year	year	NOUN
issue-1194	124	6	,	,	PUNCT
issue-1194	124	7	due	due	ADP
issue-1194	124	8	to	to	ADP
issue-1194	124	9	the	the	DET
issue-1194	124	10	quarantine	quarantine	NOUN
issue-1194	124	11	that	that	PRON
issue-1194	124	12	took	take	VERB
issue-1194	124	13	place	place	NOUN
issue-1194	124	14	in	in	ADP
issue-1194	124	15	ukraine	ukraine	NOUN
issue-1194	124	16	due	due	ADP
issue-1194	124	17	to	to	ADP
issue-1194	124	18	the	the	DET
issue-1194	124	19	covid-19	covid-19	PROPN
issue-1194	124	20	pandemic	pandemic	NOUN
issue-1194	124	21	,	,	PUNCT
issue-1194	124	22	the	the	DET
issue-1194	124	23	government	government	NOUN
issue-1194	124	24	of	of	ADP
issue-1194	124	25	ukraine	ukraine	PROPN
issue-1194	124	26	decided	decide	VERB
issue-1194	124	27	to	to	PART
issue-1194	124	28	allow	allow	VERB
issue-1194	124	29	certain	certain	ADJ
issue-1194	124	30	categories	category	NOUN
issue-1194	124	31	of	of	ADP
issue-1194	124	32	taxpayers	taxpayer	NOUN
issue-1194	124	33	not	not	PART
issue-1194	124	34	to	to	PART
issue-1194	124	35	pay	pay	VERB
issue-1194	124	36	the	the	DET
issue-1194	124	37	above	above	ADJ
issue-1194	124	38	taxes	taxis	NOUN
issue-1194	124	39	for	for	ADP
issue-1194	124	40	this	this	DET
issue-1194	124	41	month	month	NOUN
issue-1194	124	42	.	.	PUNCT
issue-1194	125	1	thus	thus	ADV
issue-1194	125	2	,	,	PUNCT
issue-1194	125	3	local	local	ADJ
issue-1194	125	4	budgets	budget	NOUN
issue-1194	125	5	underreceived	underreceive	VERB
issue-1194	125	6	at	at	ADP
issue-1194	125	7	least	least	ADJ
issue-1194	125	8	1/12	1/12	NUM
issue-1194	125	9	of	of	ADP
issue-1194	125	10	tax	tax	NOUN
issue-1194	125	11	revenues	revenue	NOUN
issue-1194	125	12	,	,	PUNCT
issue-1194	125	13	which	which	PRON
issue-1194	125	14	affected	affect	VERB
issue-1194	125	15	the	the	DET
issue-1194	125	16	overall	overall	ADJ
issue-1194	125	17	reduced	reduced	ADJ
issue-1194	125	18	result	result	NOUN
issue-1194	125	19	(	(	PUNCT
issue-1194	125	20	on	on	ADP
issue-1194	125	21	amendments	amendment	NOUN
issue-1194	125	22	to	to	ADP
issue-1194	125	23	certain	certain	ADJ
issue-1194	125	24	legislative	legislative	ADJ
issue-1194	125	25	acts	act	NOUN
issue-1194	125	26	…	…	PUNCT
issue-1194	125	27	,	,	PUNCT
issue-1194	125	28	2020	2020	NUM
issue-1194	125	29	)	)	PUNCT
issue-1194	125	30	.	.	PUNCT
issue-1194	126	1	according	accord	VERB
issue-1194	126	2	to	to	ADP
issue-1194	126	3	the	the	DET
issue-1194	126	4	structure	structure	NOUN
issue-1194	126	5	of	of	ADP
issue-1194	126	6	expenditures	expenditure	NOUN
issue-1194	126	7	,	,	PUNCT
issue-1194	126	8	local	local	ADJ
issue-1194	126	9	budgets	budget	NOUN
issue-1194	126	10	of	of	ADP
issue-1194	126	11	ukraine	ukraine	NOUN
issue-1194	126	12	have	have	VERB
issue-1194	126	13	a	a	DET
issue-1194	126	14	social	social	ADJ
issue-1194	126	15	orientation	orientation	NOUN
issue-1194	126	16	(	(	PUNCT
issue-1194	126	17	figure	figure	NOUN
issue-1194	126	18	3	3	NUM
issue-1194	126	19	)	)	PUNCT
issue-1194	126	20	.	.	PUNCT
issue-1194	127	1	according	accord	VERB
issue-1194	127	2	to	to	ADP
issue-1194	127	3	the	the	DET
issue-1194	127	4	data	datum	NOUN
issue-1194	127	5	presented	present	VERB
issue-1194	127	6	in	in	ADP
issue-1194	127	7	figure	figure	NOUN
issue-1194	127	8	3	3	NUM
issue-1194	127	9	,	,	PUNCT
issue-1194	127	10	the	the	DET
issue-1194	127	11	largest	large	ADJ
issue-1194	127	12	share	share	NOUN
issue-1194	127	13	of	of	ADP
issue-1194	127	14	expenditures	expenditure	NOUN
issue-1194	127	15	in	in	ADP
issue-1194	127	16	2020	2020	NUM
issue-1194	127	17	was	be	AUX
issue-1194	127	18	labor	labor	NOUN
issue-1194	127	19	costs	cost	NOUN
issue-1194	127	20	(	(	PUNCT
issue-1194	127	21	and	and	CCONJ
issue-1194	127	22	,	,	PUNCT
issue-1194	127	23	compared	compare	VERB
issue-1194	127	24	to	to	ADP
issue-1194	127	25	2019	2019	NUM
issue-1194	127	26	,	,	PUNCT
issue-1194	127	27	this	this	DET
issue-1194	127	28	figure	figure	NOUN
issue-1194	127	29	increased	increase	VERB
issue-1194	127	30	by	by	ADP
issue-1194	127	31	15.5	15.5	NUM
issue-1194	127	32	%	%	NOUN
issue-1194	127	33	(	(	PUNCT
issue-1194	127	34	official	official	ADJ
issue-1194	127	35	site	site	NOUN
issue-1194	127	36	of	of	ADP
issue-1194	127	37	local	local	ADJ
issue-1194	127	38	government	government	NOUN
issue-1194	127	39	reform	reform	NOUN
issue-1194	127	40	in	in	ADP
issue-1194	127	41	ukraine	ukraine	NOUN
issue-1194	127	42	)	)	PUNCT
issue-1194	127	43	)	)	PUNCT
issue-1194	127	44	,	,	PUNCT
issue-1194	127	45	the	the	DET
issue-1194	127	46	second	second	ADJ
issue-1194	127	47	largest	large	ADJ
issue-1194	127	48	were	be	AUX
issue-1194	127	49	capital	capital	NOUN
issue-1194	127	50	expenditures	expenditure	NOUN
issue-1194	127	51	,	,	PUNCT
issue-1194	127	52	the	the	DET
issue-1194	127	53	third	third	ADJ
issue-1194	127	54	–	–	PUNCT
issue-1194	127	55	subsidies	subsidy	NOUN
issue-1194	127	56	and	and	CCONJ
issue-1194	127	57	current	current	ADJ
issue-1194	127	58	transfers	transfer	NOUN
issue-1194	127	59	.	.	PUNCT
issue-1194	128	1	5	5	NUM
issue-1194	128	2	.	.	NOUN
issue-1194	128	3	ways	way	NOUN
issue-1194	128	4	to	to	PART
issue-1194	128	5	increase	increase	VERB
issue-1194	128	6	the	the	DET
issue-1194	128	7	revenue	revenue	NOUN
issue-1194	128	8	side	side	NOUN
issue-1194	128	9	of	of	ADP
issue-1194	128	10	local	local	ADJ
issue-1194	128	11	budgets	budget	NOUN
issue-1194	128	12	therefore	therefore	ADV
issue-1194	128	13	,	,	PUNCT
issue-1194	128	14	based	base	VERB
issue-1194	128	15	on	on	ADP
issue-1194	128	16	the	the	DET
issue-1194	128	17	conclusions	conclusion	NOUN
issue-1194	128	18	made	make	VERB
issue-1194	128	19	about	about	ADP
issue-1194	128	20	the	the	DET
issue-1194	128	21	sources	source	NOUN
issue-1194	128	22	and	and	CCONJ
issue-1194	128	23	efficiency	efficiency	NOUN
issue-1194	128	24	of	of	ADP
issue-1194	128	25	filling	fill	VERB
issue-1194	128	26	the	the	DET
issue-1194	128	27	general	general	ADJ
issue-1194	128	28	fund	fund	NOUN
issue-1194	128	29	of	of	ADP
issue-1194	128	30	local	local	ADJ
issue-1194	128	31	budgets	budget	NOUN
issue-1194	128	32	,	,	PUNCT
issue-1194	128	33	we	we	PRON
issue-1194	128	34	can	can	AUX
issue-1194	128	35	determine	determine	VERB
issue-1194	128	36	the	the	DET
issue-1194	128	37	following	follow	VERB
issue-1194	128	38	recommendations	recommendation	NOUN
issue-1194	128	39	to	to	ADP
issue-1194	128	40	local	local	ADJ
issue-1194	128	41	governments	government	NOUN
issue-1194	128	42	to	to	PART
issue-1194	128	43	increase	increase	VERB
issue-1194	128	44	the	the	DET
issue-1194	128	45	amount	amount	NOUN
issue-1194	128	46	of	of	ADP
issue-1194	128	47	filling	fill	VERB
issue-1194	128	48	this	this	DET
issue-1194	128	49	fund	fund	NOUN
issue-1194	128	50	:	:	PUNCT
issue-1194	128	51	1	1	X
issue-1194	128	52	.	.	X
issue-1194	128	53	the	the	DET
issue-1194	128	54	need	need	NOUN
issue-1194	128	55	to	to	PART
issue-1194	128	56	create	create	VERB
issue-1194	128	57	additional	additional	ADJ
issue-1194	128	58	conditions	condition	NOUN
issue-1194	128	59	by	by	ADP
issue-1194	128	60	the	the	DET
issue-1194	128	61	state	state	NOUN
issue-1194	128	62	and	and	CCONJ
issue-1194	128	63	local	local	ADJ
issue-1194	128	64	governments	government	NOUN
issue-1194	128	65	to	to	PART
issue-1194	128	66	improve	improve	VERB
issue-1194	128	67	the	the	DET
issue-1194	128	68	business	business	NOUN
issue-1194	128	69	climate	climate	NOUN
issue-1194	128	70	in	in	ADP
issue-1194	128	71	communities	community	NOUN
issue-1194	128	72	.	.	PUNCT
issue-1194	129	1	the	the	DET
issue-1194	129	2	same	same	ADJ
issue-1194	129	3	recommendations	recommendation	NOUN
issue-1194	129	4	can	can	AUX
issue-1194	129	5	be	be	AUX
issue-1194	129	6	applied	apply	VERB
issue-1194	129	7	to	to	ADP
issue-1194	129	8	the	the	DET
issue-1194	129	9	possibility	possibility	NOUN
issue-1194	129	10	of	of	ADP
issue-1194	129	11	increasing	increase	VERB
issue-1194	129	12	revenues	revenue	NOUN
issue-1194	129	13	from	from	ADP
issue-1194	129	14	the	the	DET
issue-1194	129	15	flat	flat	ADJ
issue-1194	129	16	tax	tax	NOUN
issue-1194	129	17	.	.	PUNCT
issue-1194	130	1	local	local	ADJ
issue-1194	130	2	businesses	business	NOUN
issue-1194	130	3	,	,	PUNCT
issue-1194	130	4	especially	especially	ADV
issue-1194	130	5	small	small	ADJ
issue-1194	130	6	ones	one	NOUN
issue-1194	130	7	,	,	PUNCT
issue-1194	130	8	are	be	AUX
issue-1194	130	9	the	the	DET
issue-1194	130	10	foundation	foundation	NOUN
issue-1194	130	11	of	of	ADP
issue-1194	130	12	a	a	DET
issue-1194	130	13	community	community	NOUN
issue-1194	130	14	’s	’s	PART
issue-1194	130	15	well	well	ADV
issue-1194	130	16	-	-	PUNCT
issue-1194	130	17	being	being	NOUN
issue-1194	130	18	and	and	CCONJ
issue-1194	130	19	the	the	DET
issue-1194	130	20	key	key	NOUN
issue-1194	130	21	to	to	ADP
issue-1194	130	22	its	its	PRON
issue-1194	130	23	future	future	ADJ
issue-1194	130	24	prosperity	prosperity	NOUN
issue-1194	130	25	.	.	PUNCT
issue-1194	131	1	2	2	X
issue-1194	131	2	.	.	X
issue-1194	131	3	carrying	carry	VERB
issue-1194	131	4	out	out	ADP
issue-1194	131	5	an	an	DET
issue-1194	131	6	inventory	inventory	NOUN
issue-1194	131	7	and	and	CCONJ
issue-1194	131	8	arrangement	arrangement	NOUN
issue-1194	131	9	of	of	ADP
issue-1194	131	10	land	land	NOUN
issue-1194	131	11	funds	fund	NOUN
issue-1194	131	12	of	of	ADP
issue-1194	131	13	communities	community	NOUN
issue-1194	131	14	,	,	PUNCT
issue-1194	131	15	bringing	bring	VERB
issue-1194	131	16	the	the	DET
issue-1194	131	17	land	land	NOUN
issue-1194	131	18	fund	fund	NOUN
issue-1194	131	19	to	to	ADP
issue-1194	131	20	a	a	DET
issue-1194	131	21	level	level	NOUN
issue-1194	131	22	sufficient	sufficient	ADJ
issue-1194	131	23	for	for	ADP
issue-1194	131	24	its	its	PRON
issue-1194	131	25	profitable	profitable	ADJ
issue-1194	131	26	use	use	NOUN
issue-1194	131	27	,	,	PUNCT
issue-1194	131	28	will	will	AUX
issue-1194	131	29	certainly	certainly	ADV
issue-1194	131	30	contribute	contribute	VERB
issue-1194	131	31	to	to	ADP
issue-1194	131	32	the	the	DET
issue-1194	131	33	receipt	receipt	NOUN
issue-1194	131	34	of	of	ADP
issue-1194	131	35	permanent	permanent	ADJ
issue-1194	131	36	income	income	NOUN
issue-1194	131	37	from	from	ADP
issue-1194	131	38	land	land	NOUN
issue-1194	131	39	lease	lease	NOUN
issue-1194	131	40	and	and	CCONJ
issue-1194	131	41	their	their	PRON
issue-1194	131	42	growth	growth	NOUN
issue-1194	131	43	.	.	PUNCT
issue-1194	132	1	3	3	X
issue-1194	132	2	.	.	X
issue-1194	132	3	creating	create	VERB
issue-1194	132	4	and	and	CCONJ
issue-1194	132	5	organizing	organize	VERB
issue-1194	132	6	a	a	DET
issue-1194	132	7	register	register	NOUN
issue-1194	132	8	of	of	ADP
issue-1194	132	9	real	real	ADJ
issue-1194	132	10	estate	estate	NOUN
issue-1194	132	11	owned	own	VERB
issue-1194	132	12	by	by	ADP
issue-1194	132	13	the	the	DET
issue-1194	132	14	community	community	NOUN
issue-1194	132	15	,	,	PUNCT
issue-1194	132	16	bringing	bring	VERB
issue-1194	132	17	it	it	PRON
issue-1194	132	18	,	,	PUNCT
issue-1194	132	19	if	if	SCONJ
issue-1194	132	20	necessary	necessary	ADJ
issue-1194	132	21	,	,	PUNCT
issue-1194	132	22	to	to	ADP
issue-1194	132	23	a	a	DET
issue-1194	132	24	proper	proper	ADJ
issue-1194	132	25	condition	condition	NOUN
issue-1194	132	26	for	for	ADP
issue-1194	132	27	use	use	NOUN
issue-1194	132	28	or	or	CCONJ
issue-1194	132	29	lease	lease	VERB
issue-1194	132	30	,	,	PUNCT
issue-1194	132	31	return	return	VERB
issue-1194	132	32	to	to	ADP
issue-1194	132	33	the	the	DET
issue-1194	132	34	community	community	NOUN
issue-1194	132	35	of	of	ADP
issue-1194	132	36	abandoned	abandon	VERB
issue-1194	132	37	premises	premise	NOUN
issue-1194	132	38	,	,	PUNCT
issue-1194	132	39	will	will	AUX
issue-1194	132	40	provide	provide	VERB
issue-1194	132	41	opportunities	opportunity	NOUN
issue-1194	132	42	to	to	PART
issue-1194	132	43	increase	increase	VERB
issue-1194	132	44	income	income	NOUN
issue-1194	132	45	from	from	ADP
issue-1194	132	46	their	their	PRON
issue-1194	132	47	own	own	ADJ
issue-1194	132	48	real	real	ADJ
issue-1194	132	49	estate	estate	NOUN
issue-1194	132	50	communities	community	NOUN
issue-1194	132	51	.	.	PUNCT
issue-1194	133	1	4	4	X
issue-1194	133	2	.	.	X
issue-1194	133	3	conducting	conduct	VERB
issue-1194	133	4	an	an	DET
issue-1194	133	5	audit	audit	NOUN
issue-1194	133	6	of	of	ADP
issue-1194	133	7	the	the	DET
issue-1194	133	8	activities	activity	NOUN
issue-1194	133	9	of	of	ADP
issue-1194	133	10	communal	communal	ADJ
issue-1194	133	11	enterprises	enterprise	NOUN
issue-1194	133	12	of	of	ADP
issue-1194	133	13	the	the	DET
issue-1194	133	14	community	community	NOUN
issue-1194	133	15	in	in	ADP
issue-1194	133	16	order	order	NOUN
issue-1194	133	17	to	to	PART
issue-1194	133	18	find	find	VERB
issue-1194	133	19	additional	additional	ADJ
issue-1194	133	20	opportunities	opportunity	NOUN
issue-1194	133	21	to	to	PART
issue-1194	133	22	improve	improve	VERB
issue-1194	133	23	the	the	DET
issue-1194	133	24	efficiency	efficiency	NOUN
issue-1194	133	25	of	of	ADP
issue-1194	133	26	their	their	PRON
issue-1194	133	27	activities	activity	NOUN
issue-1194	133	28	,	,	PUNCT
issue-1194	133	29	modernize	modernize	VERB
issue-1194	133	30	and	and	CCONJ
issue-1194	133	31	improve	improve	VERB
issue-1194	133	32	the	the	DET
issue-1194	133	33	quality	quality	NOUN
issue-1194	133	34	of	of	ADP
issue-1194	133	35	their	their	PRON
issue-1194	133	36	work	work	NOUN
issue-1194	133	37	to	to	PART
issue-1194	133	38	provide	provide	VERB
issue-1194	133	39	additional	additional	ADJ
issue-1194	133	40	services	service	NOUN
issue-1194	133	41	.	.	PUNCT
issue-1194	134	1	5	5	X
issue-1194	134	2	.	.	X
issue-1194	134	3	support	support	NOUN
issue-1194	134	4	and	and	CCONJ
issue-1194	134	5	motivation	motivation	NOUN
issue-1194	134	6	of	of	ADP
issue-1194	134	7	local	local	ADJ
issue-1194	134	8	business	business	NOUN
issue-1194	134	9	for	for	ADP
issue-1194	134	10	further	further	ADJ
issue-1194	134	11	activities	activity	NOUN
issue-1194	134	12	and	and	CCONJ
issue-1194	134	13	development	development	NOUN
issue-1194	134	14	,	,	PUNCT
issue-1194	134	15	involvement	involvement	NOUN
issue-1194	134	16	of	of	ADP
issue-1194	134	17	business	business	NOUN
issue-1194	134	18	structures	structure	NOUN
issue-1194	134	19	and	and	CCONJ
issue-1194	134	20	the	the	DET
issue-1194	134	21	public	public	NOUN
issue-1194	134	22	in	in	ADP
issue-1194	134	23	public	public	ADJ
issue-1194	134	24	dialogue	dialogue	NOUN
issue-1194	134	25	will	will	AUX
issue-1194	134	26	contribute	contribute	VERB
issue-1194	134	27	to	to	ADP
issue-1194	134	28	further	further	ADJ
issue-1194	134	29	strategic	strategic	ADJ
issue-1194	134	30	economic	economic	ADJ
issue-1194	134	31	and	and	CCONJ
issue-1194	134	32	social	social	ADJ
issue-1194	134	33	development	development	NOUN
issue-1194	134	34	.	.	PUNCT
issue-1194	135	1	6	6	X
issue-1194	135	2	.	.	X
issue-1194	135	3	intensification	intensification	NOUN
issue-1194	135	4	of	of	ADP
issue-1194	135	5	the	the	DET
issue-1194	135	6	administrative	administrative	ADJ
issue-1194	135	7	services	service	NOUN
issue-1194	135	8	’	'	PUNCT
issue-1194	135	9	centers	center	NOUN
issue-1194	135	10	and	and	CCONJ
issue-1194	135	11	search	search	NOUN
issue-1194	135	12	for	for	ADP
issue-1194	135	13	opportunities	opportunity	NOUN
issue-1194	135	14	will	will	AUX
issue-1194	135	15	improve	improve	VERB
issue-1194	135	16	the	the	DET
issue-1194	135	17	provision	provision	NOUN
issue-1194	135	18	of	of	ADP
issue-1194	135	19	paid	pay	VERB
issue-1194	135	20	services	service	NOUN
issue-1194	135	21	of	of	ADP
issue-1194	135	22	any	any	DET
issue-1194	135	23	complexity	complexity	NOUN
issue-1194	135	24	in	in	ADP
issue-1194	135	25	the	the	DET
issue-1194	135	26	short	short	ADJ
issue-1194	135	27	term	term	NOUN
issue-1194	135	28	.	.	PUNCT
issue-1194	136	1	7	7	X
issue-1194	136	2	.	.	X
issue-1194	136	3	promoting	promote	VERB
issue-1194	136	4	domestic	domestic	ADJ
issue-1194	136	5	tourism	tourism	NOUN
issue-1194	136	6	in	in	ADP
issue-1194	136	7	the	the	DET
issue-1194	136	8	community	community	NOUN
issue-1194	136	9	will	will	AUX
issue-1194	136	10	increase	increase	VERB
issue-1194	136	11	revenues	revenue	NOUN
issue-1194	136	12	from	from	ADP
issue-1194	136	13	tourism	tourism	NOUN
issue-1194	136	14	tax	tax	NOUN
issue-1194	136	15	,	,	PUNCT
issue-1194	136	16	increase	increase	NOUN
issue-1194	136	17	figure	figure	NOUN
issue-1194	136	18	3	3	NUM
issue-1194	136	19	.	.	PUNCT
issue-1194	137	1	the	the	DET
issue-1194	137	2	structure	structure	NOUN
issue-1194	137	3	of	of	ADP
issue-1194	137	4	expenditures	expenditure	NOUN
issue-1194	137	5	of	of	ADP
issue-1194	137	6	local	local	ADJ
issue-1194	137	7	budgets	budget	NOUN
issue-1194	137	8	of	of	ADP
issue-1194	137	9	ukraine	ukraine	NOUN
issue-1194	137	10	in	in	ADP
issue-1194	137	11	2020	2020	NUM
issue-1194	137	12	source	source	NOUN
issue-1194	137	13	:	:	PUNCT
issue-1194	137	14	(	(	PUNCT
issue-1194	137	15	official	official	ADJ
issue-1194	137	16	site	site	NOUN
issue-1194	137	17	of	of	ADP
issue-1194	137	18	local	local	ADJ
issue-1194	137	19	government	government	NOUN
issue-1194	137	20	…	…	PUNCT
issue-1194	137	21	,	,	PUNCT
issue-1194	137	22	2021	2021	NUM
issue-1194	137	23	)	)	PUNCT
issue-1194	137	24	other	other	ADJ
issue-1194	137	25	current	current	ADJ
issue-1194	137	26	expenses	expense	NOUN
issue-1194	137	27	,	,	PUNCT
issue-1194	137	28	  	  	SPACE
issue-1194	137	29	68.9	68.9	NUM
issue-1194	137	30	billion	billion	NUM
issue-1194	137	31	uah	uah	NOUN
issue-1194	137	32	  	  	SPACE
issue-1194	137	33	14.4	14.4	NUM
issue-1194	137	34	%	%	NOUN
issue-1194	137	35	  	  	SPACE
issue-1194	137	36	capital	capital	NOUN
issue-1194	137	37	expenditures	expenditure	NOUN
issue-1194	137	38	,	,	PUNCT
issue-1194	137	39	  	  	SPACE
issue-1194	137	40	98.6	98.6	NUM
issue-1194	137	41	billion	billion	NUM
issue-1194	137	42	uah	uah	NOUN
issue-1194	137	43	,	,	PUNCT
issue-1194	137	44	  	  	SPACE
issue-1194	137	45	20.6	20.6	NUM
issue-1194	137	46	%	%	NOUN
issue-1194	137	47	  	  	SPACE
issue-1194	137	48	social	social	ADJ
issue-1194	137	49	welfare	welfare	NOUN
issue-1194	137	50	  	  	SPACE
issue-1194	137	51	10.3	10.3	NUM
issue-1194	137	52	billion	billion	NUM
issue-1194	137	53	uah	uah	NOUN
issue-1194	137	54	,	,	PUNCT
issue-1194	137	55	  	  	SPACE
issue-1194	137	56	2.2	2.2	NUM
issue-1194	137	57	%	%	NOUN
issue-1194	137	58	  	  	SPACE
issue-1194	137	59	subsidies	subsidy	NOUN
issue-1194	137	60	and	and	CCONJ
issue-1194	137	61	current	current	ADJ
issue-1194	137	62	transfers	transfer	NOUN
issue-1194	137	63	79.7	79.7	NUM
issue-1194	137	64	billion	billion	NUM
issue-1194	137	65	uah	uah	NOUN
issue-1194	137	66	,	,	PUNCT
issue-1194	137	67	  	  	SPACE
issue-1194	137	68	16.7	16.7	NUM
issue-1194	137	69	%	%	NOUN
issue-1194	137	70	  	  	SPACE
issue-1194	137	71	payment	payment	NOUN
issue-1194	137	72	for	for	ADP
issue-1194	137	73	utilities	utility	NOUN
issue-1194	137	74	and	and	CCONJ
issue-1194	137	75	energy	energy	NOUN
issue-1194	137	76	  	  	SPACE
issue-1194	137	77	13.8	13.8	NUM
issue-1194	137	78	billion	billion	NUM
issue-1194	137	79	uah	uah	NOUN
issue-1194	137	80	,	,	PUNCT
issue-1194	137	81	  	  	SPACE
issue-1194	137	82	2.9	2.9	NUM
issue-1194	137	83	%	%	NOUN
issue-1194	137	84	  	  	SPACE
issue-1194	137	85	wages	wage	NOUN
issue-1194	137	86	with	with	ADP
issue-1194	137	87	charges	charge	NOUN
issue-1194	137	88	  	  	SPACE
issue-1194	137	89	206.7	206.7	NUM
issue-1194	137	90	billion	billion	NUM
issue-1194	137	91	uah	uah	NOUN
issue-1194	137	92	,	,	PUNCT
issue-1194	137	93	  	  	SPACE
issue-1194	137	94	43.2	43.2	NUM
issue-1194	137	95	%	%	NOUN
issue-1194	137	96	  	  	SPACE
issue-1194	137	97	baltic	baltic	ADJ
issue-1194	137	98	journal	journal	NOUN
issue-1194	137	99	of	of	ADP
issue-1194	137	100	economic	economic	ADJ
issue-1194	137	101	studies	study	NOUN
issue-1194	137	102	133	133	NUM
issue-1194	137	103	vol	vol	NOUN
issue-1194	137	104	.	.	PROPN
issue-1194	137	105	7	7	NUM
issue-1194	138	1	no	no	NOUN
issue-1194	138	2	.	.	NOUN
issue-1194	139	1	3	3	NUM
issue-1194	139	2	,	,	PUNCT
issue-1194	139	3	2021	2021	NUM
issue-1194	139	4	the	the	DET
issue-1194	139	5	profitability	profitability	NOUN
issue-1194	139	6	of	of	ADP
issue-1194	139	7	enterprises	enterprise	NOUN
issue-1194	139	8	in	in	ADP
issue-1194	139	9	other	other	ADJ
issue-1194	139	10	sectors	sector	NOUN
issue-1194	139	11	of	of	ADP
issue-1194	139	12	the	the	DET
issue-1194	139	13	community	community	NOUN
issue-1194	139	14	:	:	PUNCT
issue-1194	139	15	transport	transport	NOUN
issue-1194	139	16	,	,	PUNCT
issue-1194	139	17	hotel	hotel	NOUN
issue-1194	139	18	and	and	CCONJ
issue-1194	139	19	restaurant	restaurant	NOUN
issue-1194	139	20	business	business	NOUN
issue-1194	139	21	,	,	PUNCT
issue-1194	139	22	entertainment	entertainment	NOUN
issue-1194	139	23	centers	center	NOUN
issue-1194	139	24	,	,	PUNCT
issue-1194	139	25	trade	trade	NOUN
issue-1194	139	26	,	,	PUNCT
issue-1194	139	27	etc	etc	X
issue-1194	139	28	.	.	X
issue-1194	139	29	,	,	PUNCT
issue-1194	139	30	as	as	ADV
issue-1194	139	31	well	well	ADV
issue-1194	139	32	as	as	ADP
issue-1194	139	33	have	have	VERB
issue-1194	139	34	educational	educational	ADJ
issue-1194	139	35	and	and	CCONJ
issue-1194	139	36	patriotic	patriotic	ADJ
issue-1194	139	37	social	social	ADJ
issue-1194	139	38	effects	effect	NOUN
issue-1194	139	39	,	,	PUNCT
issue-1194	139	40	return	return	VERB
issue-1194	139	41	youth	youth	NOUN
issue-1194	139	42	and	and	CCONJ
issue-1194	139	43	will	will	AUX
issue-1194	139	44	help	help	VERB
issue-1194	139	45	attract	attract	VERB
issue-1194	139	46	investment	investment	NOUN
issue-1194	139	47	.	.	PUNCT
issue-1194	140	1	6	6	X
issue-1194	140	2	.	.	X
issue-1194	140	3	conclusions	conclusion	NOUN
issue-1194	140	4	the	the	DET
issue-1194	140	5	state	state	NOUN
issue-1194	140	6	and	and	CCONJ
issue-1194	140	7	peculiarities	peculiarity	NOUN
issue-1194	140	8	of	of	ADP
issue-1194	140	9	filling	fill	VERB
issue-1194	140	10	the	the	DET
issue-1194	140	11	general	general	ADJ
issue-1194	140	12	budget	budget	NOUN
issue-1194	140	13	in	in	ADP
issue-1194	140	14	each	each	DET
issue-1194	140	15	community	community	NOUN
issue-1194	140	16	can	can	AUX
issue-1194	140	17	differ	differ	VERB
issue-1194	140	18	significantly	significantly	ADV
issue-1194	140	19	.	.	PUNCT
issue-1194	141	1	local	local	ADJ
issue-1194	141	2	governments	government	NOUN
issue-1194	141	3	have	have	VERB
issue-1194	141	4	all	all	DET
issue-1194	141	5	the	the	DET
issue-1194	141	6	opportunities	opportunity	NOUN
issue-1194	141	7	and	and	CCONJ
issue-1194	141	8	information	information	NOUN
issue-1194	141	9	to	to	PART
issue-1194	141	10	analyze	analyze	VERB
issue-1194	141	11	and	and	CCONJ
issue-1194	141	12	identify	identify	VERB
issue-1194	141	13	both	both	DET
issue-1194	141	14	strengths	strength	NOUN
issue-1194	141	15	and	and	CCONJ
issue-1194	141	16	weaknesses	weakness	NOUN
issue-1194	141	17	of	of	ADP
issue-1194	141	18	the	the	DET
issue-1194	141	19	budget	budget	NOUN
issue-1194	141	20	,	,	PUNCT
issue-1194	141	21	draw	draw	VERB
issue-1194	141	22	conclusions	conclusion	NOUN
issue-1194	141	23	and	and	CCONJ
issue-1194	141	24	determine	determine	VERB
issue-1194	141	25	their	their	PRON
issue-1194	141	26	own	own	ADJ
issue-1194	141	27	priorities	priority	NOUN
issue-1194	141	28	for	for	ADP
issue-1194	141	29	further	further	ADJ
issue-1194	141	30	activities	activity	NOUN
issue-1194	141	31	to	to	PART
issue-1194	141	32	find	find	VERB
issue-1194	141	33	and	and	CCONJ
issue-1194	141	34	attract	attract	VERB
issue-1194	141	35	reserves	reserve	NOUN
issue-1194	141	36	to	to	PART
issue-1194	141	37	increase	increase	VERB
issue-1194	141	38	the	the	DET
issue-1194	141	39	own	own	ADJ
issue-1194	141	40	profitability	profitability	NOUN
issue-1194	141	41	of	of	ADP
issue-1194	141	42	local	local	ADJ
issue-1194	141	43	communities	community	NOUN
issue-1194	141	44	.	.	PUNCT
issue-1194	142	1	the	the	DET
issue-1194	142	2	proposed	propose	VERB
issue-1194	142	3	recommendations	recommendation	NOUN
issue-1194	142	4	are	be	AUX
issue-1194	142	5	general	general	ADJ
issue-1194	142	6	and	and	CCONJ
issue-1194	142	7	relevant	relevant	ADJ
issue-1194	142	8	for	for	ADP
issue-1194	142	9	all	all	DET
issue-1194	142	10	regions	region	NOUN
issue-1194	142	11	of	of	ADP
issue-1194	142	12	ukraine	ukraine	NOUN
issue-1194	142	13	without	without	ADP
issue-1194	142	14	exception	exception	NOUN
issue-1194	142	15	.	.	PUNCT
issue-1194	143	1	the	the	DET
issue-1194	143	2	analysis	analysis	NOUN
issue-1194	143	3	of	of	ADP
issue-1194	143	4	trends	trend	NOUN
issue-1194	143	5	in	in	ADP
issue-1194	143	6	local	local	ADJ
issue-1194	143	7	budgeting	budgeting	NOUN
issue-1194	143	8	processes	process	NOUN
issue-1194	143	9	in	in	ADP
issue-1194	143	10	other	other	ADJ
issue-1194	143	11	countries	country	NOUN
issue-1194	143	12	and	and	CCONJ
issue-1194	143	13	the	the	DET
issue-1194	143	14	current	current	ADJ
issue-1194	143	15	situation	situation	NOUN
issue-1194	143	16	regarding	regard	VERB
issue-1194	143	17	decentralization	decentralization	NOUN
issue-1194	143	18	reform	reform	NOUN
issue-1194	143	19	allows	allow	VERB
issue-1194	143	20	us	we	PRON
issue-1194	143	21	to	to	PART
issue-1194	143	22	conclude	conclude	VERB
issue-1194	143	23	that	that	PRON
issue-1194	143	24	ukraine	ukraine	PROPN
issue-1194	143	25	has	have	AUX
issue-1194	143	26	chosen	choose	VERB
issue-1194	143	27	the	the	DET
issue-1194	143	28	right	right	ADJ
issue-1194	143	29	direction	direction	NOUN
issue-1194	143	30	,	,	PUNCT
issue-1194	143	31	which	which	PRON
issue-1194	143	32	has	have	VERB
issue-1194	143	33	a	a	DET
issue-1194	143	34	positive	positive	ADJ
issue-1194	143	35	impact	impact	NOUN
issue-1194	143	36	on	on	ADP
issue-1194	143	37	the	the	DET
issue-1194	143	38	financial	financial	ADJ
issue-1194	143	39	capacity	capacity	NOUN
issue-1194	143	40	of	of	ADP
issue-1194	143	41	local	local	ADJ
issue-1194	143	42	communities	community	NOUN
issue-1194	143	43	.	.	PUNCT
issue-1194	144	1	ukraine	ukraine	PROPN
issue-1194	144	2	’s	’s	PART
issue-1194	144	3	path	path	NOUN
issue-1194	144	4	towards	towards	ADP
issue-1194	144	5	transforming	transform	VERB
issue-1194	144	6	the	the	DET
issue-1194	144	7	role	role	NOUN
issue-1194	144	8	of	of	ADP
issue-1194	144	9	local	local	ADJ
issue-1194	144	10	budgets	budget	NOUN
issue-1194	144	11	,	,	PUNCT
issue-1194	144	12	despite	despite	SCONJ
issue-1194	144	13	the	the	DET
issue-1194	144	14	similarity	similarity	NOUN
issue-1194	144	15	of	of	ADP
issue-1194	144	16	the	the	DET
issue-1194	144	17	general	general	ADJ
issue-1194	144	18	features	feature	NOUN
issue-1194	144	19	of	of	ADP
issue-1194	144	20	local	local	ADJ
issue-1194	144	21	budget	budget	NOUN
issue-1194	144	22	restructuring	restructuring	NOUN
issue-1194	144	23	,	,	PUNCT
issue-1194	144	24	should	should	AUX
issue-1194	144	25	be	be	AUX
issue-1194	144	26	unique	unique	ADJ
issue-1194	144	27	.	.	PUNCT
issue-1194	145	1	it	it	PRON
issue-1194	145	2	is	be	AUX
issue-1194	145	3	impossible	impossible	ADJ
issue-1194	145	4	to	to	PART
issue-1194	145	5	implement	implement	VERB
issue-1194	145	6	the	the	DET
issue-1194	145	7	experience	experience	NOUN
issue-1194	145	8	of	of	ADP
issue-1194	145	9	other	other	ADJ
issue-1194	145	10	countries	country	NOUN
issue-1194	145	11	without	without	ADP
issue-1194	145	12	taking	take	VERB
issue-1194	145	13	into	into	ADP
issue-1194	145	14	account	account	NOUN
issue-1194	145	15	the	the	DET
issue-1194	145	16	specific	specific	ADJ
issue-1194	145	17	properties	property	NOUN
issue-1194	145	18	of	of	ADP
issue-1194	145	19	the	the	DET
issue-1194	145	20	national	national	ADJ
issue-1194	145	21	financial	financial	ADJ
issue-1194	145	22	and	and	CCONJ
issue-1194	145	23	economic	economic	ADJ
issue-1194	145	24	system	system	NOUN
issue-1194	145	25	.	.	PUNCT
issue-1194	146	1	awareness	awareness	NOUN
issue-1194	146	2	and	and	CCONJ
issue-1194	146	3	adherence	adherence	NOUN
issue-1194	146	4	to	to	ADP
issue-1194	146	5	these	these	DET
issue-1194	146	6	two	two	NUM
issue-1194	146	7	aspects	aspect	NOUN
issue-1194	146	8	will	will	AUX
issue-1194	146	9	contribute	contribute	VERB
issue-1194	146	10	to	to	ADP
issue-1194	146	11	the	the	DET
issue-1194	146	12	successful	successful	ADJ
issue-1194	146	13	completion	completion	NOUN
issue-1194	146	14	of	of	ADP
issue-1194	146	15	decentralization	decentralization	NOUN
issue-1194	146	16	reform	reform	NOUN
issue-1194	146	17	and	and	CCONJ
issue-1194	146	18	the	the	DET
issue-1194	146	19	full	full	ADJ
issue-1194	146	20	implementation	implementation	NOUN
issue-1194	146	21	of	of	ADP
issue-1194	146	22	the	the	DET
issue-1194	146	23	role	role	NOUN
issue-1194	146	24	of	of	ADP
issue-1194	146	25	local	local	ADJ
issue-1194	146	26	budgets	budget	NOUN
issue-1194	146	27	–	–	PUNCT
issue-1194	146	28	ensuring	ensure	VERB
issue-1194	146	29	sustainable	sustainable	ADJ
issue-1194	146	30	financial	financial	ADJ
issue-1194	146	31	capacity	capacity	NOUN
issue-1194	146	32	and	and	CCONJ
issue-1194	146	33	meeting	meet	VERB
issue-1194	146	34	all	all	DET
issue-1194	146	35	the	the	DET
issue-1194	146	36	needs	need	NOUN
issue-1194	146	37	of	of	ADP
issue-1194	146	38	the	the	DET
issue-1194	146	39	inhabitants	inhabitant	NOUN
issue-1194	146	40	of	of	ADP
issue-1194	146	41	a	a	DET
issue-1194	146	42	particular	particular	ADJ
issue-1194	146	43	area	area	NOUN
issue-1194	146	44	.	.	PUNCT
issue-1194	147	1	references	reference	NOUN
issue-1194	147	2	:	:	PUNCT
issue-1194	147	3	denyshchenko	denyshchenko	PROPN
issue-1194	147	4	,	,	PUNCT
issue-1194	147	5	l.	l.	PROPN
issue-1194	147	6	v.	v.	PROPN
issue-1194	147	7	(	(	PUNCT
issue-1194	147	8	2018	2018	NUM
issue-1194	147	9	)	)	PUNCT
issue-1194	147	10	.	.	PUNCT
issue-1194	148	1	local	local	ADJ
issue-1194	148	2	budgets	budget	NOUN
issue-1194	148	3	:	:	PUNCT
issue-1194	148	4	origin	origin	NOUN
issue-1194	148	5	,	,	PUNCT
issue-1194	148	6	concepts	concept	NOUN
issue-1194	148	7	,	,	PUNCT
issue-1194	148	8	structure	structure	NOUN
issue-1194	148	9	,	,	PUNCT
issue-1194	148	10	directions	direction	NOUN
issue-1194	148	11	of	of	ADP
issue-1194	148	12	development	development	NOUN
issue-1194	148	13	and	and	CCONJ
issue-1194	148	14	their	their	PRON
issue-1194	148	15	role	role	NOUN
issue-1194	148	16	in	in	ADP
issue-1194	148	17	regional	regional	ADJ
issue-1194	148	18	development	development	NOUN
issue-1194	148	19	.	.	PUNCT
issue-1194	149	1	global	global	ADJ
issue-1194	149	2	economic	economic	ADJ
issue-1194	149	3	problems	problem	NOUN
issue-1194	149	4	.	.	PUNCT
issue-1194	150	1	issue	issue	NOUN
issue-1194	150	2	22	22	NUM
issue-1194	150	3	.	.	PUNCT
issue-1194	151	1	retrieved	retrieve	VERB
issue-1194	151	2	20	20	NUM
issue-1194	151	3	june	june	PROPN
issue-1194	151	4	,	,	PUNCT
issue-1194	151	5	2021	2021	NUM
issue-1194	151	6	from	from	ADP
issue-1194	151	7	:	:	PUNCT
issue-1194	151	8	http://global-national.in.ua/archive/22-2018/146.pdf	http://global-national.in.ua/archive/22-2018/146.pdf	PROPN
issue-1194	151	9	buryachenko	buryachenko	PROPN
issue-1194	151	10	,	,	PUNCT
issue-1194	151	11	a.	a.	NOUN
issue-1194	151	12	(	(	PUNCT
issue-1194	151	13	2014	2014	NUM
issue-1194	151	14	)	)	PUNCT
issue-1194	151	15	.	.	PUNCT
issue-1194	152	1	functional	functional	ADJ
issue-1194	152	2	decentralization	decentralization	NOUN
issue-1194	152	3	and	and	CCONJ
issue-1194	152	4	improvement	improvement	NOUN
issue-1194	152	5	of	of	ADP
issue-1194	152	6	the	the	DET
issue-1194	152	7	system	system	NOUN
issue-1194	152	8	of	of	ADP
issue-1194	152	9	budgetary	budgetary	ADJ
issue-1194	152	10	relations	relation	NOUN
issue-1194	152	11	.	.	PUNCT
issue-1194	153	1	finance	finance	NOUN
issue-1194	153	2	of	of	ADP
issue-1194	153	3	ukraine	ukraine	NOUN
issue-1194	153	4	,	,	PUNCT
issue-1194	153	5	vol	vol	NOUN
issue-1194	153	6	.	.	PROPN
issue-1194	153	7	2	2	NUM
issue-1194	153	8	,	,	PUNCT
issue-1194	153	9	pp	pp	ADJ
issue-1194	153	10	.	.	PUNCT
issue-1194	154	1	19–29	19–29	NUM
issue-1194	154	2	.	.	PUNCT
issue-1194	155	1	chorna	chorna	PROPN
issue-1194	155	2	,	,	PUNCT
issue-1194	155	3	n.	n.	PROPN
issue-1194	155	4	(	(	PUNCT
issue-1194	155	5	2013	2013	NUM
issue-1194	155	6	)	)	PUNCT
issue-1194	155	7	.	.	PUNCT
issue-1194	156	1	foreign	foreign	ADJ
issue-1194	156	2	experience	experience	NOUN
issue-1194	156	3	in	in	ADP
issue-1194	156	4	the	the	DET
issue-1194	156	5	formation	formation	NOUN
issue-1194	156	6	of	of	ADP
issue-1194	156	7	local	local	ADJ
issue-1194	156	8	budgets	budget	NOUN
issue-1194	156	9	and	and	CCONJ
issue-1194	156	10	the	the	DET
issue-1194	156	11	possibility	possibility	NOUN
issue-1194	156	12	of	of	ADP
issue-1194	156	13	its	its	PRON
issue-1194	156	14	application	application	NOUN
issue-1194	156	15	in	in	ADP
issue-1194	156	16	ukraine	ukraine	NOUN
issue-1194	156	17	.	.	PUNCT
issue-1194	157	1	scientific	scientific	ADJ
issue-1194	157	2	conferences	conference	NOUN
issue-1194	157	3	.	.	PUNCT
issue-1194	157	4	retrieved	retrieve	VERB
issue-1194	157	5	20	20	NUM
issue-1194	157	6	june	june	PROPN
issue-1194	157	7	,	,	PUNCT
issue-1194	157	8	2021	2021	NUM
issue-1194	157	9	from	from	ADP
issue-1194	157	10	:	:	PUNCT
issue-1194	157	11	http://oldconf.neasmo.org.ua/node/734	http://oldconf.neasmo.org.ua/node/734	PROPN
issue-1194	157	12	on	on	ADP
issue-1194	157	13	approval	approval	NOUN
issue-1194	157	14	about	about	ADP
issue-1194	157	15	the	the	DET
issue-1194	157	16	concept	concept	NOUN
issue-1194	157	17	of	of	ADP
issue-1194	157	18	reforming	reform	VERB
issue-1194	157	19	local	local	ADJ
issue-1194	157	20	self	self	NOUN
issue-1194	157	21	-	-	PUNCT
issue-1194	157	22	government	government	NOUN
issue-1194	157	23	and	and	CCONJ
issue-1194	157	24	territorial	territorial	ADJ
issue-1194	157	25	organization	organization	NOUN
issue-1194	157	26	of	of	ADP
issue-1194	157	27	authorities	authority	NOUN
issue-1194	157	28	in	in	ADP
issue-1194	157	29	ukraine	ukraine	PROPN
issue-1194	157	30	.	.	PUNCT
issue-1194	158	1	cabinet	cabinet	PROPN
issue-1194	158	2	of	of	ADP
issue-1194	158	3	ministers	minister	NOUN
issue-1194	158	4	’	’	PART
issue-1194	158	5	order	order	NOUN
issue-1194	158	6	.	.	PUNCT
issue-1194	159	1	april	april	PROPN
issue-1194	159	2	1	1	NUM
issue-1194	159	3	,	,	PUNCT
issue-1194	159	4	2014	2014	NUM
issue-1194	159	5	№	№	NUM
issue-1194	159	6	333	333	NUM
issue-1194	159	7	-	-	SYM
issue-1194	159	8	r.	r.	NOUN
issue-1194	159	9	retrieved	retrieve	VERB
issue-1194	159	10	20	20	NUM
issue-1194	159	11	june	june	PROPN
issue-1194	159	12	,	,	PUNCT
issue-1194	159	13	2021	2021	NUM
issue-1194	159	14	from	from	ADP
issue-1194	159	15	:	:	PUNCT
issue-1194	159	16	https://zakon.rada.gov.ua/	https://zakon.rada.gov.ua/	PROPN
issue-1194	159	17	laws	law	NOUN
issue-1194	159	18	/	/	SYM
issue-1194	159	19	show/333	show/333	ADV
issue-1194	159	20	-	-	PUNCT
issue-1194	159	21	2014-%d1%80#text	2014-%d1%80#text	NUM
issue-1194	159	22	lutsenko	lutsenko	NOUN
issue-1194	159	23	,	,	PUNCT
issue-1194	159	24	i.	i.	PROPN
issue-1194	159	25	s.	s.	PROPN
issue-1194	159	26	(	(	PUNCT
issue-1194	159	27	2020	2020	NUM
issue-1194	159	28	)	)	PUNCT
issue-1194	159	29	.	.	PUNCT
issue-1194	160	1	monitoring	monitor	VERB
issue-1194	160	2	the	the	DET
issue-1194	160	3	fiscal	fiscal	ADJ
issue-1194	160	4	role	role	NOUN
issue-1194	160	5	of	of	ADP
issue-1194	160	6	property	property	NOUN
issue-1194	160	7	taxation	taxation	NOUN
issue-1194	160	8	in	in	ADP
issue-1194	160	9	ukraine	ukraine	PROPN
issue-1194	160	10	.	.	PUNCT
issue-1194	161	1	effective	effective	ADJ
issue-1194	161	2	economy	economy	NOUN
issue-1194	161	3	,	,	PUNCT
issue-1194	161	4	vol	vol	NOUN
issue-1194	161	5	.	.	PROPN
issue-1194	161	6	11	11	NUM
issue-1194	161	7	.	.	PUNCT
issue-1194	162	1	retrieved	retrieve	VERB
issue-1194	162	2	20	20	NUM
issue-1194	162	3	june	june	PROPN
issue-1194	162	4	,	,	PUNCT
issue-1194	162	5	2021	2021	NUM
issue-1194	162	6	from	from	ADP
issue-1194	162	7	:	:	PUNCT
issue-1194	162	8	http://www.economy.nayka.com.ua/pdf/11_2020/75.pdf	http://www.economy.nayka.com.ua/pdf/11_2020/75.pdf	PROPN
issue-1194	162	9	bogatyreva	bogatyreva	PROPN
issue-1194	162	10	,	,	PUNCT
issue-1194	162	11	e.	e.	PROPN
issue-1194	162	12	m.	m.	PROPN
issue-1194	162	13	(	(	PUNCT
issue-1194	162	14	2018	2018	NUM
issue-1194	162	15	)	)	PUNCT
issue-1194	162	16	.	.	PUNCT
issue-1194	163	1	payment	payment	NOUN
issue-1194	163	2	for	for	ADP
issue-1194	163	3	land	land	NOUN
issue-1194	163	4	as	as	ADP
issue-1194	163	5	a	a	DET
issue-1194	163	6	source	source	NOUN
issue-1194	163	7	of	of	ADP
issue-1194	163	8	filling	fill	VERB
issue-1194	163	9	local	local	ADJ
issue-1194	163	10	budgets	budget	NOUN
issue-1194	163	11	in	in	ADP
issue-1194	163	12	ukraine	ukraine	PROPN
issue-1194	163	13	.	.	PUNCT
issue-1194	164	1	effective	effective	ADJ
issue-1194	164	2	economy	economy	NOUN
issue-1194	164	3	,	,	PUNCT
issue-1194	164	4	vol	vol	NOUN
issue-1194	164	5	.	.	PROPN
issue-1194	164	6	6	6	NUM
issue-1194	164	7	.	.	PUNCT
issue-1194	164	8	retrieved	retrieve	VERB
issue-1194	164	9	20	20	NUM
issue-1194	164	10	june	june	PROPN
issue-1194	164	11	,	,	PUNCT
issue-1194	164	12	2021	2021	NUM
issue-1194	164	13	from	from	ADP
issue-1194	164	14	:	:	PUNCT
issue-1194	164	15	http://www.economy.nayka.com.ua/pdf/6_2018.49.pdf	http://www.economy.nayka.com.ua/pdf/6_2018.49.pdf	PROPN
issue-1194	164	16	maistrenko	maistrenko	PROPN
issue-1194	164	17	,	,	PUNCT
issue-1194	164	18	o.	o.	PROPN
issue-1194	164	19	v.	v.	PROPN
issue-1194	164	20	(	(	PUNCT
issue-1194	164	21	2009	2009	NUM
issue-1194	164	22	)	)	PUNCT
issue-1194	164	23	.	.	PUNCT
issue-1194	165	1	real	real	ADJ
issue-1194	165	2	estate	estate	NOUN
issue-1194	165	3	tax	tax	NOUN
issue-1194	165	4	as	as	ADP
issue-1194	165	5	an	an	DET
issue-1194	165	6	additional	additional	ADJ
issue-1194	165	7	source	source	NOUN
issue-1194	165	8	of	of	ADP
issue-1194	165	9	filling	fill	VERB
issue-1194	165	10	local	local	ADJ
issue-1194	165	11	budgets	budget	NOUN
issue-1194	165	12	.	.	PUNCT
issue-1194	166	1	right	right	ADJ
issue-1194	166	2	ukraine	ukraine	NOUN
issue-1194	166	3	,	,	PUNCT
issue-1194	166	4	vol	vol	NOUN
issue-1194	166	5	.	.	PROPN
issue-1194	167	1	10	10	NUM
issue-1194	167	2	(	(	PUNCT
issue-1194	167	3	46	46	NUM
issue-1194	167	4	)	)	PUNCT
issue-1194	167	5	.	.	PUNCT
issue-1194	168	1	retrieved	retrieve	VERB
issue-1194	168	2	20	20	NUM
issue-1194	168	3	june	june	PROPN
issue-1194	168	4	,	,	PUNCT
issue-1194	168	5	2021	2021	NUM
issue-1194	168	6	from	from	ADP
issue-1194	168	7	:	:	PUNCT
issue-1194	168	8	http://dspace.nbuv.gov.ua/handle/123456789/28687	http://dspace.nbuv.gov.ua/handle/123456789/28687	PROPN
issue-1194	168	9	baranovska	baranovska	PROPN
issue-1194	168	10	,	,	PUNCT
issue-1194	168	11	n.	n.	PROPN
issue-1194	168	12	i.	i.	PROPN
issue-1194	168	13	(	(	PUNCT
issue-1194	168	14	2018	2018	NUM
issue-1194	168	15	)	)	PUNCT
issue-1194	168	16	.	.	PUNCT
issue-1194	169	1	foreign	foreign	ADJ
issue-1194	169	2	experience	experience	NOUN
issue-1194	169	3	in	in	ADP
issue-1194	169	4	the	the	DET
issue-1194	169	5	formation	formation	NOUN
issue-1194	169	6	of	of	ADP
issue-1194	169	7	tax	tax	NOUN
issue-1194	169	8	revenues	revenue	NOUN
issue-1194	169	9	of	of	ADP
issue-1194	169	10	local	local	ADJ
issue-1194	169	11	budgets	budget	NOUN
issue-1194	169	12	.	.	PUNCT
issue-1194	170	1	economics	economic	NOUN
issue-1194	170	2	and	and	CCONJ
issue-1194	170	3	customs	custom	NOUN
issue-1194	170	4	relations	relation	NOUN
issue-1194	170	5	,	,	PUNCT
issue-1194	170	6	vol	vol	NOUN
issue-1194	170	7	.	.	PROPN
issue-1194	170	8	8	8	NUM
issue-1194	170	9	,	,	PUNCT
issue-1194	170	10	pp	pp	ADJ
issue-1194	170	11	.	.	PUNCT
issue-1194	171	1	32–39	32–39	NUM
issue-1194	171	2	.	.	PUNCT
issue-1194	172	1	duma	duma	PROPN
issue-1194	172	2	,	,	PUNCT
issue-1194	172	3	v.	v.	PROPN
issue-1194	172	4	l.	l.	PROPN
issue-1194	172	5	(	(	PUNCT
issue-1194	172	6	2017	2017	NUM
issue-1194	172	7	)	)	PUNCT
issue-1194	172	8	.	.	PUNCT
issue-1194	173	1	international	international	ADJ
issue-1194	173	2	experience	experience	NOUN
issue-1194	173	3	in	in	ADP
issue-1194	173	4	forming	form	VERB
issue-1194	173	5	the	the	DET
issue-1194	173	6	budget	budget	NOUN
issue-1194	173	7	potential	potential	NOUN
issue-1194	173	8	of	of	ADP
issue-1194	173	9	local	local	ADJ
issue-1194	173	10	finance	finance	NOUN
issue-1194	173	11	.	.	PUNCT
issue-1194	174	1	economy	economy	NOUN
issue-1194	174	2	and	and	CCONJ
issue-1194	174	3	society	society	NOUN
issue-1194	174	4	,	,	PUNCT
issue-1194	174	5	vol	vol	NOUN
issue-1194	174	6	.	.	PROPN
issue-1194	174	7	13	13	NUM
issue-1194	174	8	,	,	PUNCT
issue-1194	174	9	pp	pp	ADJ
issue-1194	174	10	.	.	PUNCT
issue-1194	174	11	1093–1099	1093–1099	NUM
issue-1194	174	12	.	.	PUNCT
issue-1194	175	1	budget	budget	NOUN
issue-1194	175	2	code	code	PROPN
issue-1194	175	3	of	of	ADP
issue-1194	175	4	ukraine	ukraine	PROPN
issue-1194	175	5	(	(	PUNCT
issue-1194	175	6	2010	2010	NUM
issue-1194	175	7	)	)	PUNCT
issue-1194	175	8	.	.	PUNCT
issue-1194	176	1	law	law	NOUN
issue-1194	176	2	of	of	ADP
issue-1194	176	3	ukraine	ukraine	NOUN
issue-1194	176	4	.	.	PUNCT
issue-1194	177	1	№	№	ADJ
issue-1194	177	2	2456	2456	NUM
issue-1194	177	3	-	-	SYM
issue-1194	177	4	vi	vi	NOUN
issue-1194	177	5	.	.	NOUN
issue-1194	177	6	july	july	PROPN
issue-1194	177	7	,	,	PUNCT
issue-1194	177	8	8	8	NUM
issue-1194	177	9	.	.	PUNCT
issue-1194	177	10	retrieved	retrieve	VERB
issue-1194	177	11	20	20	NUM
issue-1194	177	12	june	june	PROPN
issue-1194	177	13	,	,	PUNCT
issue-1194	177	14	2021	2021	NUM
issue-1194	177	15	from	from	ADP
issue-1194	177	16	:	:	PUNCT
issue-1194	177	17	https://zakon.rada.gov.ua/laws/show/2456-17#text	https://zakon.rada.gov.ua/laws/show/2456-17#text	NOUN
issue-1194	177	18	execution	execution	NOUN
issue-1194	177	19	of	of	ADP
issue-1194	177	20	local	local	ADJ
issue-1194	177	21	budget	budget	NOUN
issue-1194	177	22	revenues	revenue	NOUN
issue-1194	177	23	(	(	PUNCT
issue-1194	177	24	2021	2021	NUM
issue-1194	177	25	)	)	PUNCT
issue-1194	177	26	.	.	PUNCT
issue-1194	178	1	official	official	ADJ
issue-1194	178	2	website	website	NOUN
issue-1194	178	3	of	of	ADP
issue-1194	178	4	the	the	DET
issue-1194	178	5	ministry	ministry	PROPN
issue-1194	178	6	of	of	ADP
issue-1194	178	7	finance	finance	PROPN
issue-1194	178	8	in	in	ADP
issue-1194	178	9	ukraine	ukraine	NOUN
issue-1194	178	10	,	,	PUNCT
issue-1194	178	11	section	section	NOUN
issue-1194	178	12	local	local	ADJ
issue-1194	178	13	budgets	budget	NOUN
issue-1194	178	14	.	.	PUNCT
issue-1194	179	1	retrieved	retrieve	VERB
issue-1194	179	2	20	20	NUM
issue-1194	179	3	june	june	PROPN
issue-1194	179	4	,	,	PUNCT
issue-1194	179	5	2021	2021	NUM
issue-1194	179	6	from	from	ADP
issue-1194	179	7	:	:	PUNCT
issue-1194	179	8	https://www.mof.gov.ua/uk/vykonannia-dokhodiv-mistsevykh-biudzhetiv	https://www.mof.gov.ua/uk/vykonannia-dokhodiv-mistsevykh-biudzhetiv	ADJ
issue-1194	179	9	official	official	ADJ
issue-1194	179	10	site	site	NOUN
issue-1194	179	11	of	of	ADP
issue-1194	179	12	the	the	DET
issue-1194	179	13	pension	pension	NOUN
issue-1194	179	14	fund	fund	NOUN
issue-1194	179	15	in	in	ADP
issue-1194	179	16	ukraine	ukraine	PROPN
issue-1194	179	17	.	.	PUNCT
issue-1194	180	1	retrieved	retrieve	VERB
issue-1194	180	2	20	20	NUM
issue-1194	180	3	june	june	PROPN
issue-1194	180	4	,	,	PUNCT
issue-1194	180	5	2021	2021	NUM
issue-1194	180	6	from	from	ADP
issue-1194	180	7	:	:	PUNCT
issue-1194	180	8	https://www.pfu.gov.ua/2121350pokaznyk-serednoyi-zarobitnoyi-platy-za-20__-rik/	https://www.pfu.gov.ua/2121350pokaznyk-serednoyi-zarobitnoyi-platy-za-20__-rik/	ADJ
issue-1194	180	9	tax	tax	NOUN
issue-1194	180	10	code	code	NOUN
issue-1194	180	11	of	of	ADP
issue-1194	180	12	ukraine	ukraine	PROPN
issue-1194	180	13	(	(	PUNCT
issue-1194	180	14	2010	2010	NUM
issue-1194	180	15	)	)	PUNCT
issue-1194	180	16	.	.	PUNCT
issue-1194	181	1	law	law	NOUN
issue-1194	181	2	of	of	ADP
issue-1194	181	3	ukraine	ukraine	NOUN
issue-1194	181	4	.	.	PUNCT
issue-1194	182	1	№	№	ADJ
issue-1194	182	2	2755	2755	NUM
issue-1194	182	3	-	-	SYM
issue-1194	182	4	vi	vi	NOUN
issue-1194	182	5	of	of	ADP
issue-1194	182	6	december	december	PROPN
issue-1194	182	7	2	2	NUM
issue-1194	182	8	.	.	PUNCT
issue-1194	182	9	retrieved	retrieve	VERB
issue-1194	182	10	20	20	NUM
issue-1194	182	11	june	june	PROPN
issue-1194	182	12	,	,	PUNCT
issue-1194	182	13	2021	2021	NUM
issue-1194	182	14	from	from	ADP
issue-1194	182	15	:	:	PUNCT
issue-1194	182	16	https://zakon.rada.gov.ua/laws/show/2755-17#text	https://zakon.rada.gov.ua/laws/show/2755-17#text	NOUN
issue-1194	182	17	how	how	SCONJ
issue-1194	182	18	did	do	AUX
issue-1194	182	19	the	the	DET
issue-1194	182	20	number	number	NOUN
issue-1194	182	21	of	of	ADP
issue-1194	182	22	sole	sole	ADJ
issue-1194	182	23	proprietors	proprietor	NOUN
issue-1194	182	24	and	and	CCONJ
issue-1194	182	25	legal	legal	ADJ
issue-1194	182	26	entities	entity	NOUN
issue-1194	182	27	in	in	ADP
issue-1194	182	28	ukraine	ukraine	PROPN
issue-1194	182	29	change	change	NOUN
issue-1194	182	30	in	in	ADP
issue-1194	182	31	2013	2013	NUM
issue-1194	182	32	-	-	SYM
issue-1194	182	33	2020	2020	NUM
issue-1194	182	34	?	?	PUNCT
issue-1194	183	1	(	(	PUNCT
issue-1194	183	2	2020	2020	NUM
issue-1194	183	3	)	)	PUNCT
issue-1194	183	4	.	.	PUNCT
issue-1194	184	1	word	word	NOUN
issue-1194	184	2	and	and	CCONJ
issue-1194	184	3	deed	deed	NOUN
issue-1194	184	4	.	.	PUNCT
issue-1194	185	1	analytical	analytical	ADJ
issue-1194	185	2	portal	portal	NOUN
issue-1194	185	3	.	.	PUNCT
issue-1194	186	1	retrieved	retrieve	VERB
issue-1194	186	2	20	20	NUM
issue-1194	186	3	june	june	PROPN
issue-1194	186	4	,	,	PUNCT
issue-1194	186	5	2021	2021	NUM
issue-1194	186	6	from	from	ADP
issue-1194	186	7	:	:	PUNCT
issue-1194	186	8	https://www.slovoidilo.ua/2021/01/27/infografika/biznes/yakzminyuvalasya-kilkist-fopiv-ta-yurydychnyx-osib-ukrayini-2013-2020-rokax	https://www.slovoidilo.ua/2021/01/27/infografika/biznes/yakzminyuvalasya-kilkist-fopiv-ta-yurydychnyx-osib-ukrayini-2013-2020-rokax	PROPN
issue-1194	186	9	official	official	ADJ
issue-1194	186	10	site	site	NOUN
issue-1194	186	11	of	of	ADP
issue-1194	186	12	local	local	ADJ
issue-1194	186	13	government	government	NOUN
issue-1194	186	14	reform	reform	NOUN
issue-1194	186	15	in	in	ADP
issue-1194	186	16	ukraine	ukraine	NOUN
issue-1194	186	17	.	.	PUNCT
issue-1194	187	1	retrieved	retrieve	VERB
issue-1194	187	2	20	20	NUM
issue-1194	187	3	june	june	PROPN
issue-1194	187	4	,	,	PUNCT
issue-1194	187	5	2021	2021	NUM
issue-1194	187	6	from	from	ADP
issue-1194	187	7	:	:	PUNCT
issue-1194	187	8	https://decentralization.gov.ua/	https://decentralization.gov.ua/	PROPN
issue-1194	187	9	finance	finance	NOUN
issue-1194	187	10	/	/	SYM
issue-1194	187	11	gallery	gallery	NOUN
issue-1194	187	12	on	on	ADP
issue-1194	187	13	amendments	amendment	NOUN
issue-1194	187	14	to	to	ADP
issue-1194	187	15	certain	certain	ADJ
issue-1194	187	16	legislative	legislative	ADJ
issue-1194	187	17	acts	act	NOUN
issue-1194	187	18	of	of	ADP
issue-1194	187	19	ukraine	ukraine	NOUN
issue-1194	187	20	aimed	aim	VERB
issue-1194	187	21	at	at	ADP
issue-1194	187	22	providing	provide	VERB
issue-1194	187	23	additional	additional	ADJ
issue-1194	187	24	social	social	ADJ
issue-1194	187	25	and	and	CCONJ
issue-1194	187	26	economic	economic	ADJ
issue-1194	187	27	guarantees	guarantee	NOUN
issue-1194	187	28	in	in	ADP
issue-1194	187	29	connection	connection	NOUN
issue-1194	187	30	with	with	ADP
issue-1194	187	31	the	the	DET
issue-1194	187	32	spread	spread	NOUN
issue-1194	187	33	of	of	ADP
issue-1194	187	34	coronavirus	coronavirus	NOUN
issue-1194	187	35	disease	disease	NOUN
issue-1194	187	36	(	(	PUNCT
issue-1194	187	37	covid-19	covid-19	PROPN
issue-1194	187	38	)	)	PUNCT
issue-1194	187	39	.	.	PUNCT
issue-1194	188	1	law	law	NOUN
issue-1194	188	2	of	of	ADP
issue-1194	188	3	ukraine	ukraine	NOUN
issue-1194	188	4	.	.	PUNCT
issue-1194	189	1	№	№	ADJ
issue-1194	189	2	540	540	NUM
issue-1194	189	3	-	-	PUNCT
issue-1194	189	4	ix	ix	ADJ
issue-1194	189	5	.	.	PUNCT
issue-1194	189	6	2020	2020	NUM
issue-1194	189	7	.	.	PUNCT
issue-1194	190	1	march	march	PROPN
issue-1194	190	2	,	,	PUNCT
issue-1194	190	3	3	3	X
issue-1194	190	4	.	.	PUNCT
issue-1194	190	5	retrieved	retrieve	VERB
issue-1194	190	6	20	20	NUM
issue-1194	190	7	june	june	PROPN
issue-1194	190	8	,	,	PUNCT
issue-1194	190	9	2021	2021	NUM
issue-1194	190	10	from	from	ADP
issue-1194	190	11	:	:	PUNCT
issue-1194	190	12	https://zakon.rada.gov.ua/laws/show/540-20#text	https://zakon.rada.gov.ua/laws/show/540-20#text	NOUN