id	sid	tid	token	lemma	pos
issue-1276	1	1	baltic	baltic	PROPN
issue-1276	1	2	journal	journal	PROPN
issue-1276	1	3	of	of	ADP
issue-1276	1	4	economic	economic	ADJ
issue-1276	1	5	studies	study	NOUN
issue-1276	1	6	196	196	NUM
issue-1276	1	7	vol	vol	NOUN
issue-1276	1	8	.	.	PROPN
issue-1276	1	9	7	7	NUM
issue-1276	1	10	no	no	NOUN
issue-1276	1	11	.	.	NOUN
issue-1276	1	12	4	4	NUM
issue-1276	1	13	,	,	PUNCT
issue-1276	1	14	2021	2021	NUM
issue-1276	1	15	corresponding	correspond	VERB
issue-1276	1	16	author	author	NOUN
issue-1276	1	17	:	:	PUNCT
issue-1276	1	18	1	1	NUM
issue-1276	1	19	v.o	v.o	PROPN
issue-1276	1	20	.	.	PROPN
issue-1276	1	21	sukhomlynskyi	sukhomlynskyi	PROPN
issue-1276	1	22	mykolaiv	mykolaiv	PROPN
issue-1276	1	23	national	national	PROPN
issue-1276	1	24	university	university	PROPN
issue-1276	1	25	,	,	PUNCT
issue-1276	1	26	ukraine	ukraine	NOUN
issue-1276	1	27	.	.	PUNCT
issue-1276	2	1	e	e	X
issue-1276	2	2	-	-	NOUN
issue-1276	2	3	mail	mail	NOUN
issue-1276	2	4	:	:	PUNCT
issue-1276	2	5	tanyastroyko@gmail.com	tanyastroyko@gmail.com	X
issue-1276	2	6	оrcid	оrcid	NOUN
issue-1276	2	7	:	:	PUNCT
issue-1276	2	8	https://orcid.org/0000-0002-0044-4651	https://orcid.org/0000-0002-0044-4651	PROPN
issue-1276	2	9	researcherid	researcherid	NOUN
issue-1276	2	10	:	:	PUNCT
issue-1276	2	11	aab-2925	aab-2925	NOUN
issue-1276	2	12	-	-	PUNCT
issue-1276	2	13	2021	2021	NUM
issue-1276	2	14	2	2	NUM
issue-1276	2	15	v.o	v.o	PROPN
issue-1276	2	16	.	.	PROPN
issue-1276	2	17	sukhomlynskyi	sukhomlynskyi	PROPN
issue-1276	2	18	mykolaiv	mykolaiv	PROPN
issue-1276	2	19	national	national	PROPN
issue-1276	2	20	university	university	PROPN
issue-1276	2	21	,	,	PUNCT
issue-1276	2	22	ukraine	ukraine	NOUN
issue-1276	2	23	.	.	PUNCT
issue-1276	3	1	e	e	X
issue-1276	3	2	-	-	NOUN
issue-1276	3	3	mail	mail	NOUN
issue-1276	3	4	:	:	PUNCT
issue-1276	3	5	natasha.danik29@gmail.com	natasha.danik29@gmail.com	X
issue-1276	3	6	оrcid	оrcid	ADJ
issue-1276	3	7	:	:	PUNCT
issue-1276	3	8	https://orcid.org/0000-0001-5821-6232	https://orcid.org/0000-0001-5821-6232	PROPN
issue-1276	3	9	3	3	NUM
issue-1276	3	10	v.o	v.o	PROPN
issue-1276	3	11	.	.	PROPN
issue-1276	3	12	sukhomlynskyi	sukhomlynskyi	PROPN
issue-1276	3	13	mykolaiv	mykolaiv	PROPN
issue-1276	3	14	national	national	PROPN
issue-1276	3	15	university	university	PROPN
issue-1276	3	16	,	,	PUNCT
issue-1276	3	17	ukraine	ukraine	NOUN
issue-1276	3	18	.	.	PUNCT
issue-1276	4	1	e	e	X
issue-1276	4	2	-	-	NOUN
issue-1276	4	3	mail	mail	NOUN
issue-1276	4	4	:	:	PUNCT
issue-1276	4	5	dprokofyev42@gmail.com	dprokofyev42@gmail.com	X
issue-1276	4	6	оrcid	оrcid	NOUN
issue-1276	4	7	:	:	PUNCT
issue-1276	4	8	https://orcid.org/0000-0001-6055-2307	https://orcid.org/0000-0001-6055-2307	NOUN
issue-1276	4	9	doi	doi	NOUN
issue-1276	4	10	:	:	PUNCT
issue-1276	4	11	https://doi.org/10.30525/2256-0742/2021-7-4-196-202	https://doi.org/10.30525/2256-0742/2021-7-4-196-202	PROPN
issue-1276	4	12	development	development	NOUN
issue-1276	4	13	of	of	ADP
issue-1276	4	14	financial	financial	ADJ
issue-1276	4	15	decentralization	decentralization	NOUN
issue-1276	4	16	as	as	ADP
issue-1276	4	17	a	a	DET
issue-1276	4	18	basis	basis	NOUN
issue-1276	4	19	for	for	ADP
issue-1276	4	20	self	self	NOUN
issue-1276	4	21	-	-	PUNCT
issue-1276	4	22	sufficiency	sufficiency	NOUN
issue-1276	4	23	of	of	ADP
issue-1276	4	24	territorial	territorial	ADJ
issue-1276	4	25	communities	community	NOUN
issue-1276	4	26	tetiana	tetiana	PROPN
issue-1276	4	27	stroiko1	stroiko1	PROPN
issue-1276	4	28	,	,	PUNCT
issue-1276	4	29	natalia	natalia	PROPN
issue-1276	4	30	danik2	danik2	PROPN
issue-1276	4	31	,	,	PUNCT
issue-1276	4	32	dmytro	dmytro	PROPN
issue-1276	4	33	prokofyev3	prokofyev3	PROPN
issue-1276	4	34	abstract	abstract	ADJ
issue-1276	4	35	.	.	PUNCT
issue-1276	5	1	the	the	DET
issue-1276	5	2	purpose	purpose	NOUN
issue-1276	5	3	of	of	ADP
issue-1276	5	4	this	this	DET
issue-1276	5	5	article	article	NOUN
issue-1276	5	6	is	be	AUX
issue-1276	5	7	to	to	PART
issue-1276	5	8	analyze	analyze	VERB
issue-1276	5	9	the	the	DET
issue-1276	5	10	achieved	achieve	VERB
issue-1276	5	11	results	result	NOUN
issue-1276	5	12	in	in	ADP
issue-1276	5	13	the	the	DET
issue-1276	5	14	process	process	NOUN
issue-1276	5	15	of	of	ADP
issue-1276	5	16	financial	financial	ADJ
issue-1276	5	17	decentralization	decentralization	NOUN
issue-1276	5	18	in	in	ADP
issue-1276	5	19	ukraine	ukraine	NOUN
issue-1276	5	20	,	,	PUNCT
issue-1276	5	21	with	with	ADP
issue-1276	5	22	the	the	DET
issue-1276	5	23	further	further	ADJ
issue-1276	5	24	improvement	improvement	NOUN
issue-1276	5	25	of	of	ADP
issue-1276	5	26	the	the	DET
issue-1276	5	27	methodology	methodology	NOUN
issue-1276	5	28	of	of	ADP
issue-1276	5	29	its	its	PRON
issue-1276	5	30	implementation	implementation	NOUN
issue-1276	5	31	for	for	ADP
issue-1276	5	32	increasing	increase	VERB
issue-1276	5	33	the	the	DET
issue-1276	5	34	efficiency	efficiency	NOUN
issue-1276	5	35	in	in	ADP
issue-1276	5	36	the	the	DET
issue-1276	5	37	system	system	NOUN
issue-1276	5	38	of	of	ADP
issue-1276	5	39	financial	financial	ADJ
issue-1276	5	40	security	security	NOUN
issue-1276	5	41	of	of	ADP
issue-1276	5	42	local	local	ADJ
issue-1276	5	43	budgets	budget	NOUN
issue-1276	5	44	.	.	PUNCT
issue-1276	6	1	methodology	methodology	NOUN
issue-1276	6	2	.	.	PUNCT
issue-1276	7	1	for	for	ADP
issue-1276	7	2	the	the	DET
issue-1276	7	3	purpose	purpose	NOUN
issue-1276	7	4	of	of	ADP
issue-1276	7	5	substantiation	substantiation	NOUN
issue-1276	7	6	of	of	ADP
issue-1276	7	7	directions	direction	NOUN
issue-1276	7	8	of	of	ADP
issue-1276	7	9	financial	financial	ADJ
issue-1276	7	10	decentralization	decentralization	NOUN
issue-1276	7	11	development	development	NOUN
issue-1276	7	12	in	in	ADP
issue-1276	7	13	conditions	condition	NOUN
issue-1276	7	14	of	of	ADP
issue-1276	7	15	hromadas	hromadas	PROPN
issue-1276	7	16	self	self	NOUN
issue-1276	7	17	-	-	PUNCT
issue-1276	7	18	sufficiency	sufficiency	NOUN
issue-1276	7	19	the	the	DET
issue-1276	7	20	following	follow	VERB
issue-1276	7	21	modern	modern	ADJ
issue-1276	7	22	methods	method	NOUN
issue-1276	7	23	of	of	ADP
issue-1276	7	24	research	research	NOUN
issue-1276	7	25	are	be	AUX
issue-1276	7	26	used	use	VERB
issue-1276	7	27	:	:	PUNCT
issue-1276	7	28	historical	historical	ADJ
issue-1276	7	29	,	,	PUNCT
issue-1276	7	30	dialectical	dialectical	ADJ
issue-1276	7	31	method	method	NOUN
issue-1276	7	32	of	of	ADP
issue-1276	7	33	knowledge	knowledge	NOUN
issue-1276	7	34	,	,	PUNCT
issue-1276	7	35	system	system	NOUN
issue-1276	7	36	analysis	analysis	NOUN
issue-1276	7	37	,	,	PUNCT
issue-1276	7	38	abstractedly	abstractedly	ADV
issue-1276	7	39	-	-	PUNCT
issue-1276	7	40	logical	logical	ADJ
issue-1276	7	41	,	,	PUNCT
issue-1276	7	42	graphic	graphic	ADJ
issue-1276	7	43	,	,	PUNCT
issue-1276	7	44	statistical	statistical	ADJ
issue-1276	7	45	.	.	PUNCT
issue-1276	8	1	the	the	DET
issue-1276	8	2	object	object	NOUN
issue-1276	8	3	of	of	ADP
issue-1276	8	4	the	the	DET
issue-1276	8	5	study	study	NOUN
issue-1276	8	6	is	be	AUX
issue-1276	8	7	the	the	DET
issue-1276	8	8	processes	process	NOUN
issue-1276	8	9	of	of	ADP
issue-1276	8	10	development	development	NOUN
issue-1276	8	11	of	of	ADP
issue-1276	8	12	financial	financial	ADJ
issue-1276	8	13	decentralization	decentralization	NOUN
issue-1276	8	14	through	through	ADP
issue-1276	8	15	the	the	DET
issue-1276	8	16	prism	prism	NOUN
issue-1276	8	17	of	of	ADP
issue-1276	8	18	self	self	NOUN
issue-1276	8	19	-	-	PUNCT
issue-1276	8	20	sufficiency	sufficiency	NOUN
issue-1276	8	21	of	of	ADP
issue-1276	8	22	hromadas	hromadas	PROPN
issue-1276	8	23	.	.	PUNCT
issue-1276	9	1	the	the	DET
issue-1276	9	2	theoretical	theoretical	ADJ
issue-1276	9	3	basis	basis	NOUN
issue-1276	9	4	of	of	ADP
issue-1276	9	5	this	this	DET
issue-1276	9	6	research	research	NOUN
issue-1276	9	7	is	be	AUX
issue-1276	9	8	the	the	DET
issue-1276	9	9	fundamental	fundamental	ADJ
issue-1276	9	10	provisions	provision	NOUN
issue-1276	9	11	of	of	ADP
issue-1276	9	12	economic	economic	ADJ
issue-1276	9	13	theory	theory	NOUN
issue-1276	9	14	,	,	PUNCT
issue-1276	9	15	national	national	ADJ
issue-1276	9	16	economy	economy	NOUN
issue-1276	9	17	,	,	PUNCT
issue-1276	9	18	state	state	NOUN
issue-1276	9	19	and	and	CCONJ
issue-1276	9	20	regional	regional	ADJ
issue-1276	9	21	administration	administration	NOUN
issue-1276	9	22	,	,	PUNCT
issue-1276	9	23	and	and	CCONJ
issue-1276	9	24	theory	theory	NOUN
issue-1276	9	25	of	of	ADP
issue-1276	9	26	local	local	ADJ
issue-1276	9	27	finance	finance	NOUN
issue-1276	9	28	.	.	PUNCT
issue-1276	10	1	results	result	NOUN
issue-1276	10	2	.	.	PUNCT
issue-1276	11	1	it	it	PRON
issue-1276	11	2	has	have	AUX
issue-1276	11	3	been	be	AUX
issue-1276	11	4	proved	prove	VERB
issue-1276	11	5	that	that	SCONJ
issue-1276	11	6	the	the	DET
issue-1276	11	7	most	most	ADV
issue-1276	11	8	effective	effective	ADJ
issue-1276	11	9	option	option	NOUN
issue-1276	11	10	is	be	AUX
issue-1276	11	11	when	when	SCONJ
issue-1276	11	12	the	the	DET
issue-1276	11	13	population	population	NOUN
issue-1276	11	14	residing	reside	VERB
issue-1276	11	15	in	in	ADP
issue-1276	11	16	a	a	DET
issue-1276	11	17	particular	particular	ADJ
issue-1276	11	18	territory	territory	NOUN
issue-1276	11	19	takes	take	VERB
issue-1276	11	20	part	part	NOUN
issue-1276	11	21	in	in	ADP
issue-1276	11	22	the	the	DET
issue-1276	11	23	implementation	implementation	NOUN
issue-1276	11	24	of	of	ADP
issue-1276	11	25	management	management	NOUN
issue-1276	11	26	functions	function	NOUN
issue-1276	11	27	in	in	ADP
issue-1276	11	28	the	the	DET
issue-1276	11	29	region	region	NOUN
issue-1276	11	30	,	,	PUNCT
issue-1276	11	31	which	which	PRON
issue-1276	11	32	requires	require	VERB
issue-1276	11	33	significant	significant	ADJ
issue-1276	11	34	financial	financial	ADJ
issue-1276	11	35	resources	resource	NOUN
issue-1276	11	36	to	to	PART
issue-1276	11	37	ensure	ensure	VERB
issue-1276	11	38	the	the	DET
issue-1276	11	39	implementation	implementation	NOUN
issue-1276	11	40	of	of	ADP
issue-1276	11	41	management	management	NOUN
issue-1276	11	42	responsibilities	responsibility	NOUN
issue-1276	11	43	.	.	PUNCT
issue-1276	12	1	it	it	PRON
issue-1276	12	2	is	be	AUX
issue-1276	12	3	for	for	ADP
issue-1276	12	4	this	this	DET
issue-1276	12	5	purpose	purpose	NOUN
issue-1276	12	6	that	that	SCONJ
issue-1276	12	7	the	the	DET
issue-1276	12	8	process	process	NOUN
issue-1276	12	9	of	of	ADP
issue-1276	12	10	decentralization	decentralization	NOUN
issue-1276	12	11	,	,	PUNCT
issue-1276	12	12	which	which	PRON
issue-1276	12	13	is	be	AUX
issue-1276	12	14	a	a	DET
issue-1276	12	15	complex	complex	ADJ
issue-1276	12	16	and	and	CCONJ
issue-1276	12	17	multi	multi	ADJ
issue-1276	12	18	-	-	ADJ
issue-1276	12	19	component	component	ADJ
issue-1276	12	20	process	process	NOUN
issue-1276	12	21	connected	connect	VERB
issue-1276	12	22	with	with	ADP
issue-1276	12	23	fiscal	fiscal	ADJ
issue-1276	12	24	decentralization	decentralization	NOUN
issue-1276	12	25	,	,	PUNCT
issue-1276	12	26	was	be	AUX
issue-1276	12	27	initiated	initiate	VERB
issue-1276	12	28	in	in	ADP
issue-1276	12	29	ukraine	ukraine	NOUN
issue-1276	12	30	.	.	PUNCT
issue-1276	13	1	it	it	PRON
issue-1276	13	2	has	have	AUX
issue-1276	13	3	been	be	AUX
issue-1276	13	4	substantiated	substantiate	VERB
issue-1276	13	5	that	that	SCONJ
issue-1276	13	6	for	for	ADP
issue-1276	13	7	further	further	ADJ
issue-1276	13	8	effective	effective	ADJ
issue-1276	13	9	reform	reform	NOUN
issue-1276	13	10	it	it	PRON
issue-1276	13	11	is	be	AUX
issue-1276	13	12	necessary	necessary	ADJ
issue-1276	13	13	to	to	PART
issue-1276	13	14	solve	solve	VERB
issue-1276	13	15	the	the	DET
issue-1276	13	16	issue	issue	NOUN
issue-1276	13	17	of	of	ADP
issue-1276	13	18	changes	change	NOUN
issue-1276	13	19	in	in	ADP
issue-1276	13	20	the	the	DET
issue-1276	13	21	constitution	constitution	NOUN
issue-1276	13	22	of	of	ADP
issue-1276	13	23	ukraine	ukraine	NOUN
issue-1276	13	24	,	,	PUNCT
issue-1276	13	25	as	as	ADV
issue-1276	13	26	well	well	ADV
issue-1276	13	27	as	as	ADP
issue-1276	13	28	in	in	ADP
issue-1276	13	29	the	the	DET
issue-1276	13	30	administrative	administrative	ADJ
issue-1276	13	31	organization	organization	NOUN
issue-1276	13	32	of	of	ADP
issue-1276	13	33	the	the	DET
issue-1276	13	34	country	country	NOUN
issue-1276	13	35	.	.	PUNCT
issue-1276	14	1	practical	practical	ADJ
issue-1276	14	2	implications	implication	NOUN
issue-1276	14	3	.	.	PUNCT
issue-1276	15	1	it	it	PRON
issue-1276	15	2	is	be	AUX
issue-1276	15	3	determined	determine	VERB
issue-1276	15	4	that	that	SCONJ
issue-1276	15	5	the	the	DET
issue-1276	15	6	keynote	keynote	NOUN
issue-1276	15	7	of	of	ADP
issue-1276	15	8	fiscal	fiscal	ADJ
issue-1276	15	9	decentralization	decentralization	NOUN
issue-1276	15	10	is	be	AUX
issue-1276	15	11	the	the	DET
issue-1276	15	12	principle	principle	NOUN
issue-1276	15	13	of	of	ADP
issue-1276	15	14	fiscal	fiscal	ADJ
issue-1276	15	15	equivalence	equivalence	NOUN
issue-1276	15	16	,	,	PUNCT
issue-1276	15	17	when	when	SCONJ
issue-1276	15	18	the	the	DET
issue-1276	15	19	efficiency	efficiency	NOUN
issue-1276	15	20	of	of	ADP
issue-1276	15	21	a	a	DET
issue-1276	15	22	particular	particular	ADJ
issue-1276	15	23	hromada	hromada	NOUN
issue-1276	15	24	is	be	AUX
issue-1276	15	25	achieved	achieve	VERB
issue-1276	15	26	through	through	ADP
issue-1276	15	27	such	such	DET
issue-1276	15	28	a	a	DET
issue-1276	15	29	mechanism	mechanism	NOUN
issue-1276	15	30	of	of	ADP
issue-1276	15	31	formation	formation	NOUN
issue-1276	15	32	of	of	ADP
issue-1276	15	33	revenues	revenue	NOUN
issue-1276	15	34	to	to	ADP
issue-1276	15	35	local	local	ADJ
issue-1276	15	36	budgets	budget	NOUN
issue-1276	15	37	that	that	PRON
issue-1276	15	38	the	the	DET
issue-1276	15	39	end	end	NOUN
issue-1276	15	40	consumer	consumer	NOUN
issue-1276	15	41	of	of	ADP
issue-1276	15	42	public	public	ADJ
issue-1276	15	43	goods	good	NOUN
issue-1276	15	44	at	at	ADP
issue-1276	15	45	the	the	DET
issue-1276	15	46	local	local	ADJ
issue-1276	15	47	level	level	NOUN
issue-1276	15	48	will	will	AUX
issue-1276	15	49	be	be	AUX
issue-1276	15	50	financially	financially	ADV
issue-1276	15	51	responsible	responsible	ADJ
issue-1276	15	52	for	for	ADP
issue-1276	15	53	expenses	expense	NOUN
issue-1276	15	54	,	,	PUNCT
issue-1276	15	55	as	as	ADV
issue-1276	15	56	well	well	ADV
issue-1276	15	57	as	as	ADP
issue-1276	15	58	their	their	PRON
issue-1276	15	59	order	order	NOUN
issue-1276	15	60	,	,	PUNCT
issue-1276	15	61	volume	volume	NOUN
issue-1276	15	62	and	and	CCONJ
issue-1276	15	63	priority	priority	NOUN
issue-1276	15	64	,	,	PUNCT
issue-1276	15	65	within	within	ADP
issue-1276	15	66	the	the	DET
issue-1276	15	67	limits	limit	NOUN
issue-1276	15	68	of	of	ADP
issue-1276	15	69	taxes	taxis	NOUN
issue-1276	15	70	transferred	transfer	VERB
issue-1276	15	71	to	to	ADP
issue-1276	15	72	them	they	PRON
issue-1276	15	73	.	.	PUNCT
issue-1276	16	1	the	the	DET
issue-1276	16	2	tax	tax	NOUN
issue-1276	16	3	system	system	NOUN
issue-1276	16	4	bottlenecks	bottleneck	NOUN
issue-1276	16	5	of	of	ADP
issue-1276	16	6	personal	personal	ADJ
issue-1276	16	7	income	income	NOUN
issue-1276	16	8	were	be	AUX
issue-1276	16	9	identified	identify	VERB
issue-1276	16	10	.	.	PUNCT
issue-1276	17	1	it	it	PRON
issue-1276	17	2	has	have	AUX
issue-1276	17	3	been	be	AUX
issue-1276	17	4	proven	prove	VERB
issue-1276	17	5	that	that	SCONJ
issue-1276	17	6	the	the	DET
issue-1276	17	7	more	more	ADJ
issue-1276	17	8	freedom	freedom	NOUN
issue-1276	17	9	in	in	ADP
issue-1276	17	10	setting	set	VERB
issue-1276	17	11	the	the	DET
issue-1276	17	12	rates	rate	NOUN
issue-1276	17	13	of	of	ADP
issue-1276	17	14	local	local	ADJ
issue-1276	17	15	taxes	taxis	NOUN
issue-1276	17	16	and	and	CCONJ
issue-1276	17	17	fees	fee	NOUN
issue-1276	17	18	is	be	AUX
issue-1276	17	19	given	give	VERB
issue-1276	17	20	to	to	ADP
issue-1276	17	21	local	local	ADJ
issue-1276	17	22	governments	government	NOUN
issue-1276	17	23	,	,	PUNCT
issue-1276	17	24	the	the	PRON
issue-1276	17	25	more	more	ADJ
issue-1276	17	26	there	there	PRON
issue-1276	17	27	is	be	VERB
issue-1276	17	28	an	an	DET
issue-1276	17	29	opportunity	opportunity	NOUN
issue-1276	17	30	to	to	PART
issue-1276	17	31	set	set	VERB
issue-1276	17	32	them	they	PRON
issue-1276	17	33	at	at	ADP
issue-1276	17	34	a	a	DET
issue-1276	17	35	level	level	NOUN
issue-1276	17	36	that	that	PRON
issue-1276	17	37	will	will	AUX
issue-1276	17	38	be	be	AUX
issue-1276	17	39	suggested	suggest	VERB
issue-1276	17	40	by	by	ADP
issue-1276	17	41	local	local	ADJ
issue-1276	17	42	residents	resident	NOUN
issue-1276	17	43	,	,	PUNCT
issue-1276	17	44	because	because	SCONJ
issue-1276	17	45	the	the	DET
issue-1276	17	46	hromada	hromada	NOUN
issue-1276	17	47	will	will	AUX
issue-1276	17	48	demand	demand	VERB
issue-1276	17	49	at	at	ADP
issue-1276	17	50	a	a	DET
issue-1276	17	51	high	high	ADJ
issue-1276	17	52	level	level	NOUN
issue-1276	17	53	of	of	ADP
issue-1276	17	54	taxation	taxation	NOUN
issue-1276	17	55	a	a	DET
issue-1276	17	56	proper	proper	ADJ
issue-1276	17	57	quality	quality	NOUN
issue-1276	17	58	provision	provision	NOUN
issue-1276	17	59	for	for	ADP
issue-1276	17	60	their	their	PRON
issue-1276	17	61	vital	vital	ADJ
issue-1276	17	62	needs	need	NOUN
issue-1276	17	63	and	and	CCONJ
issue-1276	17	64	,	,	PUNCT
issue-1276	17	65	in	in	ADP
issue-1276	17	66	addition	addition	NOUN
issue-1276	17	67	,	,	PUNCT
issue-1276	17	68	local	local	ADJ
issue-1276	17	69	government	government	NOUN
issue-1276	17	70	accountability	accountability	NOUN
issue-1276	17	71	.	.	PUNCT
issue-1276	18	1	key	key	ADJ
issue-1276	18	2	words	word	NOUN
issue-1276	18	3	:	:	PUNCT
issue-1276	18	4	fiscal	fiscal	ADJ
issue-1276	18	5	decentralization	decentralization	NOUN
issue-1276	18	6	,	,	PUNCT
issue-1276	18	7	taxes	taxis	NOUN
issue-1276	18	8	,	,	PUNCT
issue-1276	18	9	fees	fee	NOUN
issue-1276	18	10	,	,	PUNCT
issue-1276	18	11	fiscal	fiscal	ADJ
issue-1276	18	12	reform	reform	NOUN
issue-1276	18	13	,	,	PUNCT
issue-1276	18	14	amalgamated	amalgamate	VERB
issue-1276	18	15	territorial	territorial	ADJ
issue-1276	18	16	community	community	NOUN
issue-1276	18	17	,	,	PUNCT
issue-1276	18	18	budget	budget	NOUN
issue-1276	18	19	,	,	PUNCT
issue-1276	18	20	local	local	ADJ
issue-1276	18	21	authorities	authority	NOUN
issue-1276	18	22	.	.	PUNCT
issue-1276	19	1	jel	jel	PROPN
issue-1276	19	2	classification	classification	PROPN
issue-1276	19	3	:	:	PUNCT
issue-1276	19	4	н71	н71	PROPN
issue-1276	19	5	,	,	PUNCT
issue-1276	19	6	н76	н76	ADJ
issue-1276	19	7	,	,	PUNCT
issue-1276	19	8	м48	м48	NOUN
issue-1276	19	9	,	,	PUNCT
issue-1276	19	10	r51	r51	NOUN
issue-1276	19	11	1	1	NUM
issue-1276	19	12	.	.	PUNCT
issue-1276	20	1	introduction	introduction	NOUN
issue-1276	20	2	ukraine	ukraine	PROPN
issue-1276	20	3	today	today	NOUN
issue-1276	20	4	is	be	AUX
issue-1276	20	5	a	a	DET
issue-1276	20	6	country	country	NOUN
issue-1276	20	7	that	that	PRON
issue-1276	20	8	is	be	AUX
issue-1276	20	9	a	a	DET
issue-1276	20	10	hostage	hostage	NOUN
issue-1276	20	11	of	of	ADP
issue-1276	20	12	unpopular	unpopular	ADJ
issue-1276	20	13	decisions	decision	NOUN
issue-1276	20	14	made	make	VERB
issue-1276	20	15	by	by	ADP
issue-1276	20	16	the	the	DET
issue-1276	20	17	authorities	authority	NOUN
issue-1276	20	18	concerning	concern	VERB
issue-1276	20	19	the	the	DET
issue-1276	20	20	standard	standard	NOUN
issue-1276	20	21	of	of	ADP
issue-1276	20	22	living	living	NOUN
issue-1276	20	23	of	of	ADP
issue-1276	20	24	every	every	DET
issue-1276	20	25	citizen	citizen	NOUN
issue-1276	20	26	.	.	PUNCT
issue-1276	21	1	and	and	CCONJ
issue-1276	21	2	this	this	DET
issue-1276	21	3	ordinary	ordinary	ADJ
issue-1276	21	4	citizen	citizen	NOUN
issue-1276	21	5	,	,	PUNCT
issue-1276	21	6	according	accord	VERB
issue-1276	21	7	to	to	ADP
issue-1276	21	8	the	the	DET
issue-1276	21	9	constitution	constitution	NOUN
issue-1276	21	10	of	of	ADP
issue-1276	21	11	ukraine	ukraine	NOUN
issue-1276	21	12	,	,	PUNCT
issue-1276	21	13	has	have	VERB
issue-1276	21	14	the	the	DET
issue-1276	21	15	right	right	NOUN
issue-1276	21	16	to	to	ADP
issue-1276	21	17	a	a	DET
issue-1276	21	18	decent	decent	ADJ
issue-1276	21	19	life	life	NOUN
issue-1276	21	20	,	,	PUNCT
issue-1276	21	21	which	which	PRON
issue-1276	21	22	means	mean	VERB
issue-1276	21	23	social	social	ADJ
issue-1276	21	24	security	security	NOUN
issue-1276	21	25	,	,	PUNCT
issue-1276	21	26	clean	clean	ADJ
issue-1276	21	27	streets	street	NOUN
issue-1276	21	28	with	with	ADP
issue-1276	21	29	full	full	ADJ
issue-1276	21	30	lighting	lighting	NOUN
issue-1276	21	31	and	and	CCONJ
issue-1276	21	32	convenient	convenient	ADJ
issue-1276	21	33	road	road	NOUN
issue-1276	21	34	interchanges	interchange	NOUN
issue-1276	21	35	,	,	PUNCT
issue-1276	21	36	quality	quality	NOUN
issue-1276	21	37	education	education	NOUN
issue-1276	21	38	,	,	PUNCT
issue-1276	21	39	as	as	ADV
issue-1276	21	40	well	well	ADV
issue-1276	21	41	as	as	ADP
issue-1276	21	42	modern	modern	ADJ
issue-1276	21	43	medicine	medicine	NOUN
issue-1276	21	44	.	.	PUNCT
issue-1276	22	1	but	but	CCONJ
issue-1276	22	2	the	the	DET
issue-1276	22	3	population	population	NOUN
issue-1276	22	4	does	do	AUX
issue-1276	22	5	not	not	PART
issue-1276	22	6	feel	feel	VERB
issue-1276	22	7	that	that	SCONJ
issue-1276	22	8	the	the	DET
issue-1276	22	9	authorities	authority	NOUN
issue-1276	22	10	treat	treat	VERB
issue-1276	22	11	their	their	PRON
issue-1276	22	12	vital	vital	ADJ
issue-1276	22	13	needs	need	NOUN
issue-1276	22	14	with	with	ADP
issue-1276	22	15	decency	decency	NOUN
issue-1276	22	16	,	,	PUNCT
issue-1276	22	17	and	and	CCONJ
issue-1276	22	18	the	the	DET
issue-1276	22	19	main	main	ADJ
issue-1276	22	20	reason	reason	NOUN
issue-1276	22	21	for	for	ADP
issue-1276	22	22	this	this	PRON
issue-1276	22	23	is	be	AUX
issue-1276	22	24	that	that	SCONJ
issue-1276	22	25	such	such	ADJ
issue-1276	22	26	structures	structure	NOUN
issue-1276	22	27	are	be	AUX
issue-1276	22	28	isolated	isolate	VERB
issue-1276	22	29	from	from	ADP
issue-1276	22	30	the	the	DET
issue-1276	22	31	realities	reality	NOUN
issue-1276	22	32	of	of	ADP
issue-1276	22	33	society	society	NOUN
issue-1276	22	34	.	.	PUNCT
issue-1276	23	1	baltic	baltic	PROPN
issue-1276	23	2	journal	journal	PROPN
issue-1276	23	3	of	of	ADP
issue-1276	23	4	economic	economic	ADJ
issue-1276	23	5	studies	study	NOUN
issue-1276	23	6	197	197	NUM
issue-1276	23	7	vol	vol	NOUN
issue-1276	23	8	.	.	PROPN
issue-1276	24	1	7	7	NUM
issue-1276	24	2	no	no	NOUN
issue-1276	24	3	.	.	NOUN
issue-1276	24	4	4	4	NUM
issue-1276	24	5	,	,	PUNCT
issue-1276	24	6	2021	2021	NUM
issue-1276	24	7	like	like	ADP
issue-1276	24	8	any	any	DET
issue-1276	24	9	other	other	ADJ
issue-1276	24	10	phenomenon	phenomenon	NOUN
issue-1276	24	11	,	,	PUNCT
issue-1276	24	12	decentralization	decentralization	NOUN
issue-1276	24	13	has	have	VERB
issue-1276	24	14	many	many	ADJ
issue-1276	24	15	advantages	advantage	NOUN
issue-1276	24	16	and	and	CCONJ
issue-1276	24	17	disadvantages	disadvantage	NOUN
issue-1276	24	18	.	.	PUNCT
issue-1276	25	1	the	the	DET
issue-1276	25	2	most	most	ADV
issue-1276	25	3	significant	significant	ADJ
issue-1276	25	4	advantages	advantage	NOUN
issue-1276	25	5	of	of	ADP
issue-1276	25	6	regional	regional	ADJ
issue-1276	25	7	decentralization	decentralization	NOUN
issue-1276	25	8	,	,	PUNCT
issue-1276	25	9	as	as	ADV
issue-1276	25	10	well	well	ADV
issue-1276	25	11	as	as	ADP
issue-1276	25	12	increased	increase	VERB
issue-1276	25	13	self	self	NOUN
issue-1276	25	14	-	-	PUNCT
issue-1276	25	15	sufficiency	sufficiency	NOUN
issue-1276	25	16	of	of	ADP
issue-1276	25	17	hromadas	hromadas	PROPN
issue-1276	25	18	,	,	PUNCT
issue-1276	25	19	are	be	AUX
issue-1276	25	20	the	the	DET
issue-1276	25	21	creation	creation	NOUN
issue-1276	25	22	of	of	ADP
issue-1276	25	23	a	a	DET
issue-1276	25	24	basis	basis	NOUN
issue-1276	25	25	for	for	ADP
issue-1276	25	26	the	the	DET
issue-1276	25	27	development	development	NOUN
issue-1276	25	28	of	of	ADP
issue-1276	25	29	civil	civil	ADJ
issue-1276	25	30	society	society	NOUN
issue-1276	25	31	.	.	PUNCT
issue-1276	26	1	after	after	ADV
issue-1276	26	2	all	all	ADV
issue-1276	26	3	,	,	PUNCT
issue-1276	26	4	the	the	DET
issue-1276	26	5	main	main	ADJ
issue-1276	26	6	task	task	NOUN
issue-1276	26	7	of	of	ADP
issue-1276	26	8	decentralization	decentralization	NOUN
issue-1276	26	9	is	be	AUX
issue-1276	26	10	to	to	PART
issue-1276	26	11	form	form	VERB
issue-1276	26	12	a	a	DET
issue-1276	26	13	democratic	democratic	ADJ
issue-1276	26	14	field	field	NOUN
issue-1276	26	15	in	in	ADP
issue-1276	26	16	which	which	PRON
issue-1276	26	17	hromada	hromada	ADJ
issue-1276	26	18	residents	resident	NOUN
issue-1276	26	19	will	will	AUX
issue-1276	26	20	gain	gain	VERB
issue-1276	26	21	practical	practical	ADJ
issue-1276	26	22	experience	experience	NOUN
issue-1276	26	23	of	of	ADP
issue-1276	26	24	co	co	NOUN
issue-1276	26	25	-	-	NOUN
issue-1276	26	26	participation	participation	NOUN
issue-1276	26	27	in	in	ADP
issue-1276	26	28	addressing	address	VERB
issue-1276	26	29	the	the	DET
issue-1276	26	30	vital	vital	ADJ
issue-1276	26	31	needs	need	NOUN
issue-1276	26	32	of	of	ADP
issue-1276	26	33	their	their	PRON
issue-1276	26	34	hromadas	hromada	NOUN
issue-1276	26	35	,	,	PUNCT
issue-1276	26	36	contributing	contribute	VERB
issue-1276	26	37	to	to	ADP
issue-1276	26	38	their	their	PRON
issue-1276	26	39	development	development	NOUN
issue-1276	26	40	and	and	CCONJ
issue-1276	26	41	level	level	NOUN
issue-1276	26	42	of	of	ADP
issue-1276	26	43	responsibility	responsibility	NOUN
issue-1276	26	44	.	.	PUNCT
issue-1276	27	1	the	the	DET
issue-1276	27	2	negative	negative	ADJ
issue-1276	27	3	aspects	aspect	NOUN
issue-1276	27	4	of	of	ADP
issue-1276	27	5	decentralization	decentralization	NOUN
issue-1276	27	6	include	include	VERB
issue-1276	27	7	complicating	complicate	VERB
issue-1276	27	8	the	the	DET
issue-1276	27	9	process	process	NOUN
issue-1276	27	10	of	of	ADP
issue-1276	27	11	implementing	implement	VERB
issue-1276	27	12	strategic	strategic	ADJ
issue-1276	27	13	state	state	NOUN
issue-1276	27	14	programs	program	NOUN
issue-1276	27	15	and	and	CCONJ
issue-1276	27	16	giving	give	VERB
issue-1276	27	17	priority	priority	NOUN
issue-1276	27	18	to	to	ADP
issue-1276	27	19	regional	regional	ADJ
issue-1276	27	20	political	political	ADJ
issue-1276	27	21	elites	elite	NOUN
issue-1276	27	22	.	.	PUNCT
issue-1276	28	1	thus	thus	ADV
issue-1276	28	2	,	,	PUNCT
issue-1276	28	3	with	with	ADP
issue-1276	28	4	the	the	DET
issue-1276	28	5	development	development	NOUN
issue-1276	28	6	of	of	ADP
issue-1276	28	7	fiscal	fiscal	ADJ
issue-1276	28	8	decentralization	decentralization	NOUN
issue-1276	28	9	there	there	PRON
issue-1276	28	10	is	be	VERB
issue-1276	28	11	an	an	DET
issue-1276	28	12	increase	increase	NOUN
issue-1276	28	13	in	in	ADP
issue-1276	28	14	self	self	NOUN
issue-1276	28	15	-	-	PUNCT
issue-1276	28	16	sufficiency	sufficiency	NOUN
issue-1276	28	17	of	of	ADP
issue-1276	28	18	hromadas	hromadas	PROPN
issue-1276	28	19	,	,	PUNCT
issue-1276	28	20	which	which	PRON
issue-1276	28	21	manifests	manifest	VERB
issue-1276	28	22	itself	itself	PRON
issue-1276	28	23	in	in	ADP
issue-1276	28	24	increased	increase	VERB
issue-1276	28	25	competitiveness	competitiveness	NOUN
issue-1276	28	26	,	,	PUNCT
issue-1276	28	27	independence	independence	NOUN
issue-1276	28	28	,	,	PUNCT
issue-1276	28	29	resource	resource	NOUN
issue-1276	28	30	availability	availability	NOUN
issue-1276	28	31	and	and	CCONJ
issue-1276	28	32	financial	financial	ADJ
issue-1276	28	33	potential	potential	NOUN
issue-1276	28	34	of	of	ADP
issue-1276	28	35	regions	region	NOUN
issue-1276	28	36	,	,	PUNCT
issue-1276	28	37	the	the	DET
issue-1276	28	38	development	development	NOUN
issue-1276	28	39	of	of	ADP
issue-1276	28	40	investment	investment	NOUN
issue-1276	28	41	and	and	CCONJ
issue-1276	28	42	entrepreneurship	entrepreneurship	NOUN
issue-1276	28	43	in	in	ADP
issue-1276	28	44	the	the	DET
issue-1276	28	45	territory	territory	NOUN
issue-1276	28	46	,	,	PUNCT
issue-1276	28	47	which	which	PRON
issue-1276	28	48	ultimately	ultimately	ADV
issue-1276	28	49	will	will	AUX
issue-1276	28	50	ensure	ensure	VERB
issue-1276	28	51	the	the	DET
issue-1276	28	52	economic	economic	ADJ
issue-1276	28	53	expansion	expansion	NOUN
issue-1276	28	54	of	of	ADP
issue-1276	28	55	certain	certain	ADJ
issue-1276	28	56	territories	territory	NOUN
issue-1276	28	57	.	.	PUNCT
issue-1276	29	1	that	that	PRON
issue-1276	29	2	is	be	AUX
issue-1276	29	3	why	why	SCONJ
issue-1276	29	4	the	the	DET
issue-1276	29	5	most	most	ADV
issue-1276	29	6	effective	effective	ADJ
issue-1276	29	7	option	option	NOUN
issue-1276	29	8	is	be	AUX
issue-1276	29	9	when	when	SCONJ
issue-1276	29	10	the	the	DET
issue-1276	29	11	population	population	NOUN
issue-1276	29	12	living	live	VERB
issue-1276	29	13	in	in	ADP
issue-1276	29	14	a	a	DET
issue-1276	29	15	particular	particular	ADJ
issue-1276	29	16	territory	territory	NOUN
issue-1276	29	17	is	be	AUX
issue-1276	29	18	directly	directly	ADV
issue-1276	29	19	involved	involve	VERB
issue-1276	29	20	in	in	ADP
issue-1276	29	21	the	the	DET
issue-1276	29	22	implementation	implementation	NOUN
issue-1276	29	23	of	of	ADP
issue-1276	29	24	management	management	NOUN
issue-1276	29	25	functions	function	NOUN
issue-1276	29	26	in	in	ADP
issue-1276	29	27	the	the	DET
issue-1276	29	28	region	region	NOUN
issue-1276	29	29	,	,	PUNCT
issue-1276	29	30	which	which	PRON
issue-1276	29	31	requires	require	VERB
issue-1276	29	32	significant	significant	ADJ
issue-1276	29	33	financial	financial	ADJ
issue-1276	29	34	resources	resource	NOUN
issue-1276	29	35	to	to	PART
issue-1276	29	36	ensure	ensure	VERB
issue-1276	29	37	the	the	DET
issue-1276	29	38	implementation	implementation	NOUN
issue-1276	29	39	of	of	ADP
issue-1276	29	40	management	management	NOUN
issue-1276	29	41	responsibilities	responsibility	NOUN
issue-1276	29	42	.	.	PUNCT
issue-1276	30	1	it	it	PRON
issue-1276	30	2	is	be	AUX
issue-1276	30	3	for	for	ADP
issue-1276	30	4	this	this	DET
issue-1276	30	5	purpose	purpose	NOUN
issue-1276	30	6	that	that	SCONJ
issue-1276	30	7	the	the	DET
issue-1276	30	8	process	process	NOUN
issue-1276	30	9	of	of	ADP
issue-1276	30	10	decentralization	decentralization	NOUN
issue-1276	30	11	was	be	AUX
issue-1276	30	12	initiated	initiate	VERB
issue-1276	30	13	in	in	ADP
issue-1276	30	14	ukraine	ukraine	NOUN
issue-1276	30	15	in	in	ADP
issue-1276	30	16	2014	2014	NUM
issue-1276	30	17	.	.	PUNCT
issue-1276	31	1	this	this	PRON
issue-1276	31	2	is	be	AUX
issue-1276	31	3	a	a	DET
issue-1276	31	4	complex	complex	ADJ
issue-1276	31	5	and	and	CCONJ
issue-1276	31	6	multi	multi	ADJ
issue-1276	31	7	-	-	ADJ
issue-1276	31	8	component	component	ADJ
issue-1276	31	9	process	process	NOUN
issue-1276	31	10	,	,	PUNCT
issue-1276	31	11	primarily	primarily	ADV
issue-1276	31	12	related	relate	VERB
issue-1276	31	13	to	to	ADP
issue-1276	31	14	fiscal	fiscal	ADJ
issue-1276	31	15	decentralization	decentralization	NOUN
issue-1276	31	16	.	.	PUNCT
issue-1276	32	1	it	it	PRON
issue-1276	32	2	is	be	AUX
issue-1276	32	3	the	the	DET
issue-1276	32	4	basis	basis	NOUN
issue-1276	32	5	for	for	ADP
issue-1276	32	6	equitable	equitable	ADJ
issue-1276	32	7	replenishment	replenishment	NOUN
issue-1276	32	8	of	of	ADP
issue-1276	32	9	local	local	ADJ
issue-1276	32	10	budgets	budget	NOUN
issue-1276	32	11	and	and	CCONJ
issue-1276	32	12	its	its	PRON
issue-1276	32	13	allocation	allocation	NOUN
issue-1276	32	14	.	.	PUNCT
issue-1276	33	1	2	2	X
issue-1276	33	2	.	.	X
issue-1276	33	3	the	the	DET
issue-1276	33	4	main	main	ADJ
issue-1276	33	5	stages	stage	NOUN
issue-1276	33	6	of	of	ADP
issue-1276	33	7	decentralization	decentralization	NOUN
issue-1276	33	8	in	in	ADP
issue-1276	33	9	ukriane	ukriane	ADJ
issue-1276	33	10	european	european	ADJ
issue-1276	33	11	researchers	researcher	NOUN
issue-1276	33	12	foresee	foresee	VERB
issue-1276	33	13	the	the	DET
issue-1276	33	14	following	follow	VERB
issue-1276	33	15	three	three	NUM
issue-1276	33	16	elements	element	NOUN
issue-1276	33	17	of	of	ADP
issue-1276	33	18	decentralization	decentralization	NOUN
issue-1276	33	19	:	:	PUNCT
issue-1276	33	20	fiscal	fiscal	ADJ
issue-1276	33	21	decentralization	decentralization	NOUN
issue-1276	33	22	,	,	PUNCT
issue-1276	33	23	which	which	PRON
issue-1276	33	24	includes	include	VERB
issue-1276	33	25	the	the	DET
issue-1276	33	26	transfer	transfer	NOUN
issue-1276	33	27	of	of	ADP
issue-1276	33	28	financial	financial	ADJ
issue-1276	33	29	resources	resource	NOUN
issue-1276	33	30	in	in	ADP
issue-1276	33	31	the	the	DET
issue-1276	33	32	form	form	NOUN
issue-1276	33	33	of	of	ADP
issue-1276	33	34	subsidies	subsidy	NOUN
issue-1276	33	35	and	and	CCONJ
issue-1276	33	36	tax	tax	NOUN
issue-1276	33	37	authorities	authority	NOUN
issue-1276	33	38	to	to	ADP
issue-1276	33	39	subnational	subnational	ADJ
issue-1276	33	40	government	government	NOUN
issue-1276	33	41	units	unit	NOUN
issue-1276	33	42	;	;	PUNCT
issue-1276	33	43	administrative	administrative	ADJ
issue-1276	33	44	decentralization	decentralization	NOUN
issue-1276	33	45	,	,	PUNCT
issue-1276	33	46	which	which	PRON
issue-1276	33	47	involves	involve	VERB
issue-1276	33	48	the	the	DET
issue-1276	33	49	transfer	transfer	NOUN
issue-1276	33	50	of	of	ADP
issue-1276	33	51	functions	function	NOUN
issue-1276	33	52	performed	perform	VERB
issue-1276	33	53	by	by	ADP
issue-1276	33	54	the	the	DET
issue-1276	33	55	central	central	ADJ
issue-1276	33	56	government	government	NOUN
issue-1276	33	57	to	to	PART
issue-1276	33	58	geographically	geographically	ADV
issue-1276	33	59	remote	remote	ADJ
issue-1276	33	60	administrative	administrative	ADJ
issue-1276	33	61	units	unit	NOUN
issue-1276	33	62	;	;	PUNCT
issue-1276	33	63	political	political	ADJ
issue-1276	33	64	decentralization	decentralization	NOUN
issue-1276	33	65	with	with	ADP
issue-1276	33	66	an	an	DET
issue-1276	33	67	emphasis	emphasis	NOUN
issue-1276	33	68	on	on	ADP
issue-1276	33	69	the	the	DET
issue-1276	33	70	transfer	transfer	NOUN
issue-1276	33	71	of	of	ADP
issue-1276	33	72	authority	authority	NOUN
issue-1276	33	73	and	and	CCONJ
issue-1276	33	74	respon	respon	NOUN
issue-1276	33	75	sibility	sibility	NOUN
issue-1276	33	76	to	to	ADP
issue-1276	33	77	elected	elect	VERB
issue-1276	33	78	bodies	body	NOUN
issue-1276	33	79	of	of	ADP
issue-1276	33	80	local	local	ADJ
issue-1276	33	81	self	self	NOUN
issue-1276	33	82	-	-	PUNCT
issue-1276	33	83	government	government	NOUN
issue-1276	33	84	(	(	PUNCT
issue-1276	33	85	scott	scott	PROPN
issue-1276	33	86	,	,	PUNCT
issue-1276	33	87	2009	2009	NUM
issue-1276	33	88	;	;	PUNCT
issue-1276	33	89	gemmell	gemmell	PROPN
issue-1276	33	90	,	,	PUNCT
issue-1276	33	91	kneller	kneller	NOUN
issue-1276	33	92	,	,	PUNCT
issue-1276	33	93	sanz	sanz	PROPN
issue-1276	33	94	,	,	PUNCT
issue-1276	33	95	2013	2013	NUM
issue-1276	33	96	)	)	PUNCT
issue-1276	33	97	.	.	PUNCT
issue-1276	34	1	under	under	ADP
issue-1276	34	2	the	the	DET
issue-1276	34	3	conditions	condition	NOUN
issue-1276	34	4	of	of	ADP
issue-1276	34	5	local	local	ADJ
issue-1276	34	6	self	self	NOUN
issue-1276	34	7	-	-	PUNCT
issue-1276	34	8	government	government	NOUN
issue-1276	34	9	reform	reform	NOUN
issue-1276	34	10	,	,	PUNCT
issue-1276	34	11	through	through	ADP
issue-1276	34	12	administrative	administrative	ADJ
issue-1276	34	13	and	and	CCONJ
issue-1276	34	14	financial	financial	ADJ
issue-1276	34	15	decentralization	decentralization	NOUN
issue-1276	34	16	,	,	PUNCT
issue-1276	34	17	the	the	DET
issue-1276	34	18	formation	formation	NOUN
issue-1276	34	19	of	of	ADP
issue-1276	34	20	local	local	ADJ
issue-1276	34	21	budgets	budget	NOUN
issue-1276	34	22	,	,	PUNCT
issue-1276	34	23	specifically	specifically	ADV
issue-1276	34	24	their	their	PRON
issue-1276	34	25	revenue	revenue	NOUN
issue-1276	34	26	side	side	NOUN
issue-1276	34	27	,	,	PUNCT
issue-1276	34	28	is	be	AUX
issue-1276	34	29	a	a	DET
issue-1276	34	30	task	task	NOUN
issue-1276	34	31	that	that	PRON
issue-1276	34	32	needs	need	VERB
issue-1276	34	33	to	to	PART
issue-1276	34	34	be	be	AUX
issue-1276	34	35	solved	solve	VERB
issue-1276	34	36	as	as	ADV
issue-1276	34	37	soon	soon	ADV
issue-1276	34	38	as	as	ADP
issue-1276	34	39	possible	possible	ADJ
issue-1276	34	40	.	.	PUNCT
issue-1276	35	1	the	the	DET
issue-1276	35	2	implementation	implementation	NOUN
issue-1276	35	3	of	of	ADP
issue-1276	35	4	the	the	DET
issue-1276	35	5	foundations	foundation	NOUN
issue-1276	35	6	of	of	ADP
issue-1276	35	7	financial	financial	ADJ
issue-1276	35	8	decentralization	decentralization	NOUN
issue-1276	35	9	in	in	ADP
issue-1276	35	10	the	the	DET
issue-1276	35	11	economic	economic	ADJ
issue-1276	35	12	and	and	CCONJ
issue-1276	35	13	administrative	administrative	ADJ
issue-1276	35	14	system	system	NOUN
issue-1276	35	15	of	of	ADP
issue-1276	35	16	our	our	PRON
issue-1276	35	17	state	state	NOUN
issue-1276	35	18	is	be	AUX
issue-1276	35	19	supported	support	VERB
issue-1276	35	20	and	and	CCONJ
issue-1276	35	21	defined	define	VERB
issue-1276	35	22	as	as	ADP
issue-1276	35	23	key	key	ADJ
issue-1276	35	24	in	in	ADP
issue-1276	35	25	the	the	DET
issue-1276	35	26	concept	concept	NOUN
issue-1276	35	27	of	of	ADP
issue-1276	35	28	local	local	ADJ
issue-1276	35	29	government	government	NOUN
issue-1276	35	30	and	and	CCONJ
issue-1276	35	31	territorial	territorial	ADJ
issue-1276	35	32	organization	organization	NOUN
issue-1276	35	33	of	of	ADP
issue-1276	35	34	power	power	NOUN
issue-1276	35	35	reform	reform	NOUN
issue-1276	35	36	in	in	ADP
issue-1276	35	37	ukraine	ukraine	NOUN
issue-1276	35	38	,	,	PUNCT
issue-1276	35	39	approved	approve	VERB
issue-1276	35	40	by	by	ADP
issue-1276	35	41	the	the	DET
issue-1276	35	42	cabinet	cabinet	NOUN
issue-1276	35	43	of	of	ADP
issue-1276	35	44	ministers	minister	NOUN
issue-1276	35	45	of	of	ADP
issue-1276	35	46	ukraine	ukraine	NOUN
issue-1276	35	47	on	on	ADP
issue-1276	35	48	18.06.2014	18.06.2014	NUM
issue-1276	35	49	№	№	ADJ
issue-1276	35	50	591	591	NUM
issue-1276	35	51	-	-	SYM
issue-1276	35	52	р	р	ADJ
issue-1276	35	53	(	(	PUNCT
issue-1276	35	54	pro	pro	X
issue-1276	35	55	skhvalennia	skhvalennia	PROPN
issue-1276	35	56	kontseptsii	kontseptsii	PROPN
issue-1276	35	57	reformuvannia	reformuvannia	PROPN
issue-1276	35	58	mistsevoho	mistsevoho	PROPN
issue-1276	35	59	samovriaduvannia	samovriaduvannia	NOUN
issue-1276	35	60	...	...	PUNCT
issue-1276	35	61	)	)	PUNCT
issue-1276	35	62	.	.	PUNCT
issue-1276	36	1	decentralization	decentralization	NOUN
issue-1276	36	2	of	of	ADP
issue-1276	36	3	fiscal	fiscal	ADJ
issue-1276	36	4	powers	power	NOUN
issue-1276	36	5	is	be	AUX
issue-1276	36	6	the	the	DET
issue-1276	36	7	main	main	ADJ
issue-1276	36	8	condition	condition	NOUN
issue-1276	36	9	for	for	ADP
issue-1276	36	10	ensuring	ensure	VERB
issue-1276	36	11	the	the	DET
issue-1276	36	12	independence	independence	NOUN
issue-1276	36	13	of	of	ADP
issue-1276	36	14	local	local	ADJ
issue-1276	36	15	governments	government	NOUN
issue-1276	36	16	in	in	ADP
issue-1276	36	17	the	the	DET
issue-1276	36	18	field	field	NOUN
issue-1276	36	19	of	of	ADP
issue-1276	36	20	finance	finance	NOUN
issue-1276	36	21	,	,	PUNCT
issue-1276	36	22	and	and	CCONJ
issue-1276	36	23	,	,	PUNCT
issue-1276	36	24	conversely	conversely	ADV
issue-1276	36	25	,	,	PUNCT
issue-1276	36	26	strengthening	strengthen	VERB
issue-1276	36	27	the	the	DET
issue-1276	36	28	financial	financial	ADJ
issue-1276	36	29	independence	independence	NOUN
issue-1276	36	30	of	of	ADP
issue-1276	36	31	local	local	ADJ
issue-1276	36	32	government	government	NOUN
issue-1276	36	33	should	should	AUX
issue-1276	36	34	be	be	AUX
issue-1276	36	35	seen	see	VERB
issue-1276	36	36	as	as	ADP
issue-1276	36	37	a	a	DET
issue-1276	36	38	result	result	NOUN
issue-1276	36	39	of	of	ADP
issue-1276	36	40	financial	financial	ADJ
issue-1276	36	41	decentralization	decentralization	NOUN
issue-1276	36	42	(	(	PUNCT
issue-1276	36	43	according	accord	VERB
issue-1276	36	44	to	to	ADP
issue-1276	36	45	the	the	DET
issue-1276	36	46	legislation	legislation	NOUN
issue-1276	36	47	of	of	ADP
issue-1276	36	48	ukraine	ukraine	NOUN
issue-1276	36	49	)	)	PUNCT
issue-1276	37	1	(	(	PUNCT
issue-1276	37	2	podatkovyi	podatkovyi	NOUN
issue-1276	37	3	kodeks	kodek	VERB
issue-1276	37	4	ukrainy	ukrainy	ADJ
issue-1276	37	5	,	,	PUNCT
issue-1276	37	6	2011	2011	NUM
issue-1276	37	7	)	)	PUNCT
issue-1276	37	8	..	..	PUNCT
issue-1276	38	1	thus	thus	ADV
issue-1276	38	2	,	,	PUNCT
issue-1276	38	3	the	the	DET
issue-1276	38	4	reform	reform	NOUN
issue-1276	38	5	was	be	AUX
issue-1276	38	6	initiated	initiate	VERB
issue-1276	38	7	,	,	PUNCT
issue-1276	38	8	a	a	DET
issue-1276	38	9	sufficient	sufficient	ADJ
issue-1276	38	10	number	number	NOUN
issue-1276	38	11	of	of	ADP
issue-1276	38	12	methodological	methodological	ADJ
issue-1276	38	13	materials	material	NOUN
issue-1276	38	14	and	and	CCONJ
issue-1276	38	15	roadmaps	roadmap	NOUN
issue-1276	38	16	were	be	AUX
issue-1276	38	17	developed	develop	VERB
issue-1276	38	18	,	,	PUNCT
issue-1276	38	19	and	and	CCONJ
issue-1276	38	20	the	the	DET
issue-1276	38	21	experience	experience	NOUN
issue-1276	38	22	of	of	ADP
issue-1276	38	23	european	european	ADJ
issue-1276	38	24	countries	country	NOUN
issue-1276	38	25	was	be	AUX
issue-1276	38	26	systematized	systematize	VERB
issue-1276	38	27	and	and	CCONJ
issue-1276	38	28	used	use	VERB
issue-1276	38	29	to	to	ADP
issue-1276	38	30	some	some	DET
issue-1276	38	31	extent.today	extent.today	NOUN
issue-1276	38	32	it	it	PRON
issue-1276	38	33	is	be	AUX
issue-1276	38	34	possible	possible	ADJ
issue-1276	38	35	to	to	PART
issue-1276	38	36	talk	talk	VERB
issue-1276	38	37	about	about	ADP
issue-1276	38	38	the	the	DET
issue-1276	38	39	achievement	achievement	NOUN
issue-1276	38	40	of	of	ADP
issue-1276	38	41	certain	certain	ADJ
issue-1276	38	42	positive	positive	ADJ
issue-1276	38	43	results	result	NOUN
issue-1276	38	44	.	.	PUNCT
issue-1276	39	1	the	the	DET
issue-1276	39	2	main	main	ADJ
issue-1276	39	3	results	result	NOUN
issue-1276	39	4	of	of	ADP
issue-1276	39	5	the	the	DET
issue-1276	39	6	first	first	ADJ
issue-1276	39	7	stage	stage	NOUN
issue-1276	39	8	of	of	ADP
issue-1276	39	9	the	the	DET
issue-1276	39	10	reform	reform	NOUN
issue-1276	39	11	of	of	ADP
issue-1276	39	12	local	local	ADJ
issue-1276	39	13	self	self	NOUN
issue-1276	39	14	-	-	PUNCT
issue-1276	39	15	government	government	NOUN
issue-1276	39	16	in	in	ADP
issue-1276	39	17	ukraine	ukraine	NOUN
issue-1276	39	18	for	for	ADP
issue-1276	39	19	the	the	DET
issue-1276	39	20	period	period	NOUN
issue-1276	39	21	2014–2019	2014–2019	NUM
issue-1276	39	22	are	be	AUX
issue-1276	39	23	systematized	systematize	VERB
issue-1276	39	24	,	,	PUNCT
issue-1276	39	25	outlining	outline	VERB
issue-1276	39	26	the	the	DET
issue-1276	39	27	main	main	ADJ
issue-1276	39	28	achievements	achievement	NOUN
issue-1276	39	29	.	.	PUNCT
issue-1276	40	1	so	so	ADV
issue-1276	40	2	,	,	PUNCT
issue-1276	40	3	the	the	DET
issue-1276	40	4	first	first	ADJ
issue-1276	40	5	steps	step	NOUN
issue-1276	40	6	of	of	ADP
issue-1276	40	7	the	the	DET
issue-1276	40	8	reform	reform	NOUN
issue-1276	40	9	answered	answer	VERB
issue-1276	40	10	the	the	DET
issue-1276	40	11	following	follow	VERB
issue-1276	40	12	question	question	NOUN
issue-1276	40	13	:	:	PUNCT
issue-1276	40	14	"	"	PUNCT
issue-1276	40	15	what	what	PRON
issue-1276	40	16	is	be	AUX
issue-1276	40	17	decentralization	decentralization	NOUN
issue-1276	40	18	in	in	ADP
issue-1276	40	19	practice	practice	NOUN
issue-1276	40	20	?	?	PUNCT
issue-1276	41	1	(	(	PUNCT
issue-1276	41	2	it	it	PRON
issue-1276	41	3	turned	turn	VERB
issue-1276	41	4	out	out	ADP
issue-1276	41	5	that	that	SCONJ
issue-1276	41	6	it	it	PRON
issue-1276	41	7	is	be	AUX
issue-1276	41	8	not	not	PART
issue-1276	41	9	just	just	ADV
issue-1276	41	10	a	a	DET
issue-1276	41	11	process	process	NOUN
issue-1276	41	12	of	of	ADP
issue-1276	41	13	transferring	transfer	VERB
issue-1276	41	14	powers	power	NOUN
issue-1276	41	15	and	and	CCONJ
issue-1276	41	16	creating	create	VERB
issue-1276	41	17	local	local	ADJ
issue-1276	41	18	autonomy	autonomy	NOUN
issue-1276	41	19	)	)	PUNCT
issue-1276	41	20	.	.	PUNCT
issue-1276	42	1	in	in	ADP
issue-1276	42	2	order	order	NOUN
issue-1276	42	3	for	for	SCONJ
issue-1276	42	4	this	this	DET
issue-1276	42	5	process	process	NOUN
issue-1276	42	6	to	to	PART
issue-1276	42	7	be	be	AUX
issue-1276	42	8	feasible	feasible	ADJ
issue-1276	42	9	and	and	CCONJ
issue-1276	42	10	effective	effective	ADJ
issue-1276	42	11	,	,	PUNCT
issue-1276	42	12	conditions	condition	NOUN
issue-1276	42	13	for	for	ADP
issue-1276	42	14	development	development	NOUN
issue-1276	42	15	should	should	AUX
issue-1276	42	16	be	be	AUX
issue-1276	42	17	created	create	VERB
issue-1276	42	18	.	.	PUNCT
issue-1276	43	1	that	that	PRON
issue-1276	43	2	is	be	AUX
issue-1276	43	3	,	,	PUNCT
issue-1276	43	4	the	the	DET
issue-1276	43	5	entire	entire	ADJ
issue-1276	43	6	legal	legal	ADJ
issue-1276	43	7	framework	framework	NOUN
issue-1276	43	8	must	must	AUX
issue-1276	43	9	be	be	AUX
issue-1276	43	10	updated	update	VERB
issue-1276	43	11	,	,	PUNCT
issue-1276	43	12	significantly	significantly	ADV
issue-1276	43	13	motivating	motivate	VERB
issue-1276	43	14	territorial	territorial	ADJ
issue-1276	43	15	consolidation	consolidation	NOUN
issue-1276	43	16	in	in	ADP
issue-1276	43	17	order	order	NOUN
issue-1276	43	18	to	to	PART
issue-1276	43	19	effectively	effectively	ADV
issue-1276	43	20	unite	unite	VERB
issue-1276	43	21	the	the	DET
issue-1276	43	22	efforts	effort	NOUN
issue-1276	43	23	of	of	ADP
issue-1276	43	24	citizens	citizen	NOUN
issue-1276	43	25	of	of	ADP
issue-1276	43	26	villages	village	NOUN
issue-1276	43	27	,	,	PUNCT
issue-1276	43	28	regions	region	NOUN
issue-1276	43	29	(	(	PUNCT
issue-1276	43	30	oblasts	oblast	NOUN
issue-1276	43	31	)	)	PUNCT
issue-1276	43	32	,	,	PUNCT
issue-1276	43	33	and	and	CCONJ
issue-1276	43	34	districts	district	NOUN
issue-1276	43	35	(	(	PUNCT
issue-1276	43	36	raions	raion	NOUN
issue-1276	43	37	)	)	PUNCT
issue-1276	43	38	in	in	ADP
issue-1276	43	39	addressing	address	VERB
issue-1276	43	40	the	the	DET
issue-1276	43	41	vital	vital	ADJ
issue-1276	43	42	needs	need	NOUN
issue-1276	43	43	of	of	ADP
issue-1276	43	44	this	this	DET
issue-1276	43	45	very	very	ADV
issue-1276	43	46	hromada	hromada	NOUN
issue-1276	43	47	.	.	PUNCT
issue-1276	44	1	the	the	DET
issue-1276	44	2	financial	financial	ADJ
issue-1276	44	3	support	support	NOUN
issue-1276	44	4	of	of	ADP
issue-1276	44	5	local	local	ADJ
issue-1276	44	6	budgets	budget	NOUN
issue-1276	44	7	,	,	PUNCT
issue-1276	44	8	as	as	SCONJ
issue-1276	44	9	it	it	PRON
issue-1276	44	10	turned	turn	VERB
issue-1276	44	11	out	out	ADP
issue-1276	44	12	,	,	PUNCT
issue-1276	44	13	can	can	AUX
issue-1276	44	14	also	also	ADV
issue-1276	44	15	be	be	AUX
issue-1276	44	16	effective	effective	ADJ
issue-1276	44	17	and	and	CCONJ
issue-1276	44	18	truly	truly	ADV
issue-1276	44	19	independent	independent	ADJ
issue-1276	44	20	,	,	PUNCT
issue-1276	44	21	autonomous	autonomous	ADJ
issue-1276	44	22	of	of	ADP
issue-1276	44	23	the	the	DET
issue-1276	44	24	state	state	NOUN
issue-1276	44	25	budget	budget	NOUN
issue-1276	44	26	,	,	PUNCT
issue-1276	44	27	if	if	SCONJ
issue-1276	44	28	the	the	DET
issue-1276	44	29	managers	manager	NOUN
issue-1276	44	30	of	of	ADP
issue-1276	44	31	funds	fund	NOUN
issue-1276	44	32	are	be	AUX
issue-1276	44	33	residents	resident	NOUN
issue-1276	44	34	of	of	ADP
issue-1276	44	35	local	local	ADJ
issue-1276	44	36	hromadas	hromada	NOUN
issue-1276	44	37	.	.	PUNCT
issue-1276	45	1	the	the	DET
issue-1276	45	2	data	datum	NOUN
issue-1276	45	3	presented	present	VERB
issue-1276	45	4	in	in	ADP
issue-1276	45	5	figure	figure	NOUN
issue-1276	45	6	1	1	NUM
issue-1276	45	7	suggests	suggest	VERB
issue-1276	45	8	the	the	DET
issue-1276	45	9	positive	positive	ADJ
issue-1276	45	10	results	result	NOUN
issue-1276	45	11	of	of	ADP
issue-1276	45	12	the	the	DET
issue-1276	45	13	first	first	ADJ
issue-1276	45	14	steps	step	NOUN
issue-1276	45	15	of	of	ADP
issue-1276	45	16	the	the	DET
issue-1276	45	17	five	five	NUM
issue-1276	45	18	-	-	PUNCT
issue-1276	45	19	year	year	NOUN
issue-1276	45	20	local	local	ADJ
issue-1276	45	21	self	self	NOUN
issue-1276	45	22	-	-	PUNCT
issue-1276	45	23	governance	governance	NOUN
issue-1276	45	24	reform	reform	NOUN
issue-1276	45	25	,	,	PUNCT
issue-1276	45	26	which	which	PRON
issue-1276	45	27	prompts	prompt	VERB
issue-1276	45	28	to	to	PART
issue-1276	45	29	move	move	VERB
issue-1276	45	30	forward	forward	ADV
issue-1276	45	31	,	,	PUNCT
issue-1276	45	32	that	that	ADV
issue-1276	45	33	is	is	ADV
issue-1276	45	34	,	,	PUNCT
issue-1276	45	35	to	to	ADP
issue-1276	45	36	the	the	DET
issue-1276	45	37	next	next	ADJ
issue-1276	45	38	,	,	PUNCT
issue-1276	45	39	no	no	DET
issue-1276	45	40	less	less	ADV
issue-1276	45	41	significant	significant	ADJ
issue-1276	45	42	stage	stage	NOUN
issue-1276	45	43	of	of	ADP
issue-1276	45	44	decentralization	decentralization	NOUN
issue-1276	45	45	,	,	PUNCT
issue-1276	45	46	which	which	PRON
issue-1276	45	47	continues	continue	VERB
issue-1276	45	48	even	even	ADV
issue-1276	45	49	now	now	ADV
issue-1276	45	50	in	in	ADP
issue-1276	45	51	2020–2021	2020–2021	NUM
issue-1276	45	52	(	(	PUNCT
issue-1276	45	53	figure	figure	NOUN
issue-1276	45	54	2	2	NUM
issue-1276	45	55	)	)	PUNCT
issue-1276	45	56	.	.	PUNCT
issue-1276	46	1	for	for	ADP
issue-1276	46	2	further	further	ADJ
issue-1276	46	3	effective	effective	ADJ
issue-1276	46	4	reform	reform	NOUN
issue-1276	46	5	it	it	PRON
issue-1276	46	6	is	be	AUX
issue-1276	46	7	necessary	necessary	ADJ
issue-1276	46	8	to	to	PART
issue-1276	46	9	carry	carry	VERB
issue-1276	46	10	out	out	ADP
issue-1276	46	11	many	many	ADJ
issue-1276	46	12	important	important	ADJ
issue-1276	46	13	measures	measure	NOUN
issue-1276	46	14	related	relate	VERB
issue-1276	46	15	to	to	ADP
issue-1276	46	16	service	service	NOUN
issue-1276	46	17	in	in	ADP
issue-1276	46	18	local	local	ADJ
issue-1276	46	19	government	government	NOUN
issue-1276	46	20	,	,	PUNCT
issue-1276	46	21	namely	namely	ADV
issue-1276	46	22	training	training	NOUN
issue-1276	46	23	of	of	ADP
issue-1276	46	24	specialists	specialist	NOUN
issue-1276	46	25	of	of	ADP
issue-1276	46	26	a	a	DET
issue-1276	46	27	new	new	ADJ
issue-1276	46	28	formation	formation	NOUN
issue-1276	46	29	,	,	PUNCT
issue-1276	46	30	incentives	incentive	VERB
issue-1276	46	31	to	to	PART
issue-1276	46	32	improve	improve	VERB
issue-1276	46	33	the	the	DET
issue-1276	46	34	image	image	NOUN
issue-1276	46	35	of	of	ADP
issue-1276	46	36	local	local	ADJ
issue-1276	46	37	authorities	authority	NOUN
issue-1276	46	38	and	and	CCONJ
issue-1276	46	39	hromadas	hromadas	PROPN
issue-1276	46	40	,	,	PUNCT
issue-1276	46	41	it	it	PRON
issue-1276	46	42	is	be	AUX
issue-1276	46	43	also	also	ADV
issue-1276	46	44	necessary	necessary	ADJ
issue-1276	46	45	to	to	PART
issue-1276	46	46	address	address	VERB
issue-1276	46	47	the	the	DET
issue-1276	46	48	issue	issue	NOUN
issue-1276	46	49	of	of	ADP
issue-1276	46	50	changes	change	NOUN
issue-1276	46	51	in	in	ADP
issue-1276	46	52	the	the	DET
issue-1276	46	53	constitution	constitution	NOUN
issue-1276	46	54	of	of	ADP
issue-1276	46	55	ukraine	ukraine	PROPN
issue-1276	46	56	and	and	CCONJ
issue-1276	46	57	in	in	ADP
issue-1276	46	58	the	the	DET
issue-1276	46	59	administrative	administrative	ADJ
issue-1276	46	60	organization	organization	NOUN
issue-1276	46	61	of	of	ADP
issue-1276	46	62	the	the	DET
issue-1276	46	63	country	country	NOUN
issue-1276	46	64	.	.	PUNCT
issue-1276	47	1	all	all	PRON
issue-1276	47	2	of	of	ADP
issue-1276	47	3	these	these	DET
issue-1276	47	4	problems	problem	NOUN
issue-1276	47	5	should	should	AUX
issue-1276	47	6	be	be	AUX
issue-1276	47	7	solved	solve	VERB
issue-1276	47	8	as	as	ADV
issue-1276	47	9	soon	soon	ADV
issue-1276	47	10	as	as	ADP
issue-1276	47	11	possible	possible	ADJ
issue-1276	47	12	,	,	PUNCT
issue-1276	47	13	otherwise	otherwise	ADV
issue-1276	47	14	the	the	DET
issue-1276	47	15	mechanism	mechanism	NOUN
issue-1276	47	16	of	of	ADP
issue-1276	47	17	reform	reform	NOUN
issue-1276	47	18	will	will	AUX
issue-1276	47	19	not	not	PART
issue-1276	47	20	ensure	ensure	VERB
issue-1276	47	21	its	its	PRON
issue-1276	47	22	successful	successful	ADJ
issue-1276	47	23	advancement	advancement	NOUN
issue-1276	47	24	.	.	PUNCT
issue-1276	48	1	3	3	X
issue-1276	48	2	.	.	X
issue-1276	48	3	financial	financial	ADJ
issue-1276	48	4	decentralization	decentralization	NOUN
issue-1276	48	5	as	as	ADP
issue-1276	48	6	a	a	DET
issue-1276	48	7	fundamental	fundamental	ADJ
issue-1276	48	8	tool	tool	NOUN
issue-1276	48	9	of	of	ADP
issue-1276	48	10	local	local	ADJ
issue-1276	48	11	self	self	NOUN
issue-1276	48	12	-	-	PUNCT
issue-1276	48	13	government	government	NOUN
issue-1276	48	14	today	today	NOUN
issue-1276	48	15	it	it	PRON
issue-1276	48	16	is	be	AUX
issue-1276	48	17	clear	clear	ADJ
issue-1276	48	18	to	to	ADP
issue-1276	48	19	all	all	PRON
issue-1276	48	20	that	that	PRON
issue-1276	48	21	the	the	DET
issue-1276	48	22	central	central	ADJ
issue-1276	48	23	point	point	NOUN
issue-1276	48	24	and	and	CCONJ
issue-1276	48	25	at	at	ADP
issue-1276	48	26	the	the	DET
issue-1276	48	27	same	same	ADJ
issue-1276	48	28	time	time	NOUN
issue-1276	48	29	the	the	DET
issue-1276	48	30	problem	problem	NOUN
issue-1276	48	31	for	for	ADP
issue-1276	48	32	local	local	ADJ
issue-1276	48	33	self	self	NOUN
issue-1276	48	34	-	-	PUNCT
issue-1276	48	35	governance	governance	NOUN
issue-1276	48	36	baltic	baltic	ADJ
issue-1276	48	37	journal	journal	NOUN
issue-1276	48	38	of	of	ADP
issue-1276	48	39	economic	economic	ADJ
issue-1276	48	40	studies	study	NOUN
issue-1276	48	41	198	198	NUM
issue-1276	48	42	vol	vol	NOUN
issue-1276	48	43	.	.	PROPN
issue-1276	49	1	7	7	NUM
issue-1276	50	1	no	no	NOUN
issue-1276	50	2	.	.	NOUN
issue-1276	50	3	4	4	NUM
issue-1276	50	4	,	,	PUNCT
issue-1276	50	5	2021	2021	NUM
issue-1276	50	6	1	1	NUM
issue-1276	50	7	2014	2014	NUM
issue-1276	50	8	the	the	DET
issue-1276	50	9	concept	concept	NOUN
issue-1276	50	10	of	of	ADP
issue-1276	50	11	reforming	reform	VERB
issue-1276	50	12	local	local	ADJ
issue-1276	50	13	government	government	NOUN
issue-1276	50	14	authorities	authority	NOUN
issue-1276	50	15	and	and	CCONJ
issue-1276	50	16	territorial	territorial	ADJ
issue-1276	50	17	organization	organization	NOUN
issue-1276	50	18	implementation	implementation	NOUN
issue-1276	50	19	plan	plan	NOUN
issue-1276	50	20	step	step	VERB
issue-1276	50	21	1	1	NUM
issue-1276	50	22	amendments	amendment	NOUN
issue-1276	50	23	to	to	ADP
issue-1276	50	24	the	the	DET
issue-1276	50	25	constitution	constitution	NOUN
issue-1276	50	26	of	of	ADP
issue-1276	50	27	ukraine	ukraine	PROPN
issue-1276	50	28	community	community	NOUN
issue-1276	50	29	support	support	NOUN
issue-1276	50	30	support	support	NOUN
issue-1276	50	31	of	of	ADP
issue-1276	50	32	the	the	DET
issue-1276	50	33	venice	venice	PROPN
issue-1276	50	34	commission	commission	PROPN
issue-1276	50	35	the	the	DET
issue-1276	50	36	current	current	ADJ
issue-1276	50	37	constitution	constitution	NOUN
issue-1276	50	38	changes	change	VERB
issue-1276	50	39	in	in	ADP
issue-1276	50	40	the	the	DET
issue-1276	50	41	budget	budget	NOUN
issue-1276	50	42	code	code	NOUN
issue-1276	50	43	of	of	ADP
issue-1276	50	44	ukraine	ukraine	ADJ
issue-1276	50	45	changes	change	NOUN
issue-1276	50	46	in	in	ADP
issue-1276	50	47	the	the	DET
issue-1276	50	48	tax	tax	NOUN
issue-1276	50	49	code	code	NOUN
issue-1276	50	50	of	of	ADP
issue-1276	50	51	ukraine	ukraine	PROPN
issue-1276	50	52	2019	2019	NUM
issue-1276	50	53	the	the	DET
issue-1276	50	54	law	law	NOUN
issue-1276	50	55	of	of	ADP
issue-1276	50	56	ukraine	ukraine	NOUN
issue-1276	50	57	"	"	PUNCT
issue-1276	50	58	on	on	ADP
issue-1276	50	59	the	the	DET
issue-1276	50	60	principles	principle	NOUN
issue-1276	50	61	of	of	ADP
issue-1276	50	62	state	state	NOUN
issue-1276	50	63	regional	regional	ADJ
issue-1276	50	64	policy	policy	NOUN
issue-1276	50	65	"	"	PUNCT
issue-1276	50	66	0.5	0.5	NUM
issue-1276	50	67	billion	billion	NUM
issue-1276	50	68	uah	uah	ADJ
issue-1276	50	69	20.75	20.75	NUM
issue-1276	50	70	billion	billion	NUM
issue-1276	50	71	uah	uah	ADJ
issue-1276	50	72	financial	financial	ADJ
issue-1276	50	73	decentralization	decentralization	NOUN
issue-1276	50	74	(	(	PUNCT
issue-1276	50	75	local	local	ADJ
issue-1276	50	76	budgets	budget	NOUN
issue-1276	50	77	)	)	PUNCT
issue-1276	50	78	68.6	68.6	NUM
issue-1276	50	79	billion	billion	NUM
issue-1276	50	80	uah	uah	ADJ
issue-1276	50	81	275	275	NUM
issue-1276	50	82	billion	billion	NUM
issue-1276	50	83	uah	uah	NOUN
issue-1276	50	84	the	the	DET
issue-1276	50	85	law	law	NOUN
issue-1276	50	86	of	of	ADP
issue-1276	50	87	ukraine	ukraine	NOUN
issue-1276	50	88	"	"	PUNCT
issue-1276	50	89	on	on	ADP
issue-1276	50	90	voluntary	voluntary	ADJ
issue-1276	50	91	unification	unification	NOUN
issue-1276	50	92	of	of	ADP
issue-1276	50	93	territorial	territorial	ADJ
issue-1276	50	94	communities	community	NOUN
issue-1276	50	95	"	"	PUNCT
issue-1276	51	1	982	982	NUM
issue-1276	51	2	amalgamated	amalgamated	ADJ
issue-1276	51	3	hromadas	hromadas	PROPN
issue-1276	51	4	4500	4500	NUM
issue-1276	51	5	local	local	ADJ
issue-1276	51	6	councils	council	NOUN
issue-1276	51	7	(	(	PUNCT
issue-1276	51	8	radas	radas	PROPN
issue-1276	51	9	)	)	PUNCT
issue-1276	51	10	11	11	NUM
issue-1276	51	11	million	million	NUM
issue-1276	51	12	people	people	NOUN
issue-1276	51	13	in	in	ADP
issue-1276	51	14	amalgamated	amalgamated	ADJ
issue-1276	51	15	hromadas	hromada	NOUN
issue-1276	51	16	introduction	introduction	NOUN
issue-1276	51	17	of	of	ADP
issue-1276	51	18	the	the	DET
issue-1276	51	19	institute	institute	NOUN
issue-1276	51	20	of	of	ADP
issue-1276	51	21	headmen	headman	NOUN
issue-1276	51	22	in	in	ADP
issue-1276	51	23	the	the	DET
issue-1276	51	24	amalgamated	amalgamated	ADJ
issue-1276	51	25	hromadas	hromada	NOUN
issue-1276	51	26	3207	3207	NUM
issue-1276	51	27	thousand	thousand	NUM
issue-1276	51	28	headmen	headman	NOUN
issue-1276	51	29	the	the	DET
issue-1276	51	30	law	law	NOUN
issue-1276	51	31	of	of	ADP
issue-1276	51	32	ukraine	ukraine	NOUN
issue-1276	51	33	"	"	PUNCT
issue-1276	51	34	on	on	ADP
issue-1276	51	35	cooperation	cooperation	NOUN
issue-1276	51	36	of	of	ADP
issue-1276	51	37	territorial	territorial	ADJ
issue-1276	51	38	communities	community	NOUN
issue-1276	51	39	"	"	PUNCT
issue-1276	51	40	530	530	NUM
issue-1276	51	41	cooperation	cooperation	NOUN
issue-1276	51	42	agreements	agreement	VERB
issue-1276	51	43	1.5	1.5	NUM
issue-1276	51	44	million	million	NUM
issue-1276	51	45	hectares	hectare	NOUN
issue-1276	51	46	of	of	ADP
issue-1276	51	47	land	land	NOUN
issue-1276	51	48	into	into	ADP
issue-1276	51	49	communal	communal	ADJ
issue-1276	51	50	property	property	NOUN
issue-1276	51	51	step	step	NOUN
issue-1276	51	52	2	2	NUM
issue-1276	51	53	step	step	NOUN
issue-1276	51	54	3	3	NUM
issue-1276	51	55	figure	figure	NOUN
issue-1276	51	56	1	1	NUM
issue-1276	51	57	.	.	PUNCT
issue-1276	51	58	results	result	NOUN
issue-1276	51	59	of	of	ADP
issue-1276	51	60	stage	stage	NOUN
issue-1276	51	61	i	i	PRON
issue-1276	51	62	of	of	ADP
issue-1276	51	63	the	the	DET
issue-1276	51	64	local	local	ADJ
issue-1276	51	65	self	self	NOUN
issue-1276	51	66	-	-	PUNCT
issue-1276	51	67	government	government	NOUN
issue-1276	51	68	reform	reform	NOUN
issue-1276	51	69	in	in	ADP
issue-1276	51	70	ukraine	ukraine	NOUN
issue-1276	51	71	,	,	PUNCT
issue-1276	51	72	2014–2019	2014–2019	NUM
issue-1276	51	73	1	1	NUM
issue-1276	51	74	june	june	PROPN
issue-1276	51	75	12	12	NUM
issue-1276	51	76	,	,	PUNCT
issue-1276	51	77	2020	2020	NUM
issue-1276	51	78	a	a	DET
issue-1276	51	79	new	new	ADJ
issue-1276	51	80	administrative	administrative	ADJ
issue-1276	51	81	organization	organization	NOUN
issue-1276	51	82	1469	1469	NUM
issue-1276	51	83	amalgamated	amalgamate	VERB
issue-1276	51	84	hromadas	hromada	NOUN
issue-1276	51	85	july	july	PROPN
issue-1276	51	86	17	17	NUM
issue-1276	51	87	,	,	PUNCT
issue-1276	51	88	2020	2020	NUM
issue-1276	51	89	draft	draft	NOUN
issue-1276	51	90	resolution	resolution	NOUN
issue-1276	51	91	no	no	NOUN
issue-1276	51	92	.	.	PUNCT
issue-1276	51	93	3650	3650	NUM
issue-1276	52	1	"	"	PUNCT
issue-1276	52	2	on	on	ADP
issue-1276	52	3	the	the	DET
issue-1276	52	4	formation	formation	NOUN
issue-1276	52	5	and	and	CCONJ
issue-1276	52	6	liquidation	liquidation	NOUN
issue-1276	52	7	of	of	ADP
issue-1276	52	8	districts	district	NOUN
issue-1276	52	9	"	"	PUNCT
issue-1276	52	10	new	new	ADJ
issue-1276	52	11	districts	district	NOUN
issue-1276	52	12	–	–	PUNCT
issue-1276	52	13	136	136	NUM
issue-1276	52	14	old	old	ADJ
issue-1276	52	15	districts	district	NOUN
issue-1276	52	16	–	–	PUNCT
issue-1276	52	17	490	490	NUM
issue-1276	52	18	july	july	PROPN
issue-1276	52	19	15	15	NUM
issue-1276	52	20	,	,	PUNCT
issue-1276	52	21	2020	2020	NUM
issue-1276	52	22	draft	draft	NOUN
issue-1276	52	23	resolution	resolution	NOUN
issue-1276	52	24	no	no	NOUN
issue-1276	52	25	.	.	PROPN
issue-1276	52	26	3809	3809	NUM
issue-1276	52	27	"	"	PUNCT
issue-1276	52	28	on	on	ADP
issue-1276	52	29	the	the	DET
issue-1276	52	30	conducting	conducting	NOUN
issue-1276	52	31	of	of	ADP
issue-1276	52	32	regular	regular	ADJ
issue-1276	52	33	local	local	ADJ
issue-1276	52	34	elections	election	NOUN
issue-1276	52	35	"	"	PUNCT
issue-1276	52	36	october	october	PROPN
issue-1276	52	37	25	25	NUM
issue-1276	52	38	,	,	PUNCT
issue-1276	52	39	2020	2020	NUM
issue-1276	52	40	figure	figure	VERB
issue-1276	52	41	2	2	NUM
issue-1276	52	42	.	.	PUNCT
issue-1276	52	43	significant	significant	ADJ
issue-1276	52	44	dates	date	NOUN
issue-1276	52	45	of	of	ADP
issue-1276	52	46	the	the	DET
issue-1276	52	47	second	second	ADJ
issue-1276	52	48	stage	stage	NOUN
issue-1276	52	49	of	of	ADP
issue-1276	52	50	the	the	DET
issue-1276	52	51	local	local	ADJ
issue-1276	52	52	self	self	NOUN
issue-1276	52	53	-	-	PUNCT
issue-1276	52	54	government	government	NOUN
issue-1276	52	55	reform	reform	NOUN
issue-1276	52	56	in	in	ADP
issue-1276	52	57	ukraine	ukraine	NOUN
issue-1276	52	58	,	,	PUNCT
issue-1276	52	59	2020–2021	2020–2021	NUM
issue-1276	52	60	is	be	AUX
issue-1276	52	61	financial	financial	ADJ
issue-1276	52	62	provision	provision	NOUN
issue-1276	52	63	,	,	PUNCT
issue-1276	52	64	that	that	ADV
issue-1276	52	65	is	is	ADV
issue-1276	52	66	,	,	PUNCT
issue-1276	52	67	the	the	DET
issue-1276	52	68	formation	formation	NOUN
issue-1276	52	69	of	of	ADP
issue-1276	52	70	local	local	ADJ
issue-1276	52	71	budgets	budget	NOUN
issue-1276	52	72	.	.	PUNCT
issue-1276	53	1	therefore	therefore	ADV
issue-1276	53	2	,	,	PUNCT
issue-1276	53	3	it	it	PRON
issue-1276	53	4	is	be	AUX
issue-1276	53	5	the	the	DET
issue-1276	53	6	problem	problem	NOUN
issue-1276	53	7	of	of	ADP
issue-1276	53	8	establishing	establish	VERB
issue-1276	53	9	local	local	ADJ
issue-1276	53	10	taxes	taxis	NOUN
issue-1276	53	11	and	and	CCONJ
issue-1276	53	12	fees	fee	NOUN
issue-1276	53	13	,	,	PUNCT
issue-1276	53	14	as	as	ADV
issue-1276	53	15	well	well	ADV
issue-1276	53	16	as	as	ADP
issue-1276	53	17	the	the	DET
issue-1276	53	18	development	development	NOUN
issue-1276	53	19	of	of	ADP
issue-1276	53	20	local	local	ADJ
issue-1276	53	21	taxation	taxation	NOUN
issue-1276	53	22	as	as	ADP
issue-1276	53	23	an	an	DET
issue-1276	53	24	instrument	instrument	NOUN
issue-1276	53	25	of	of	ADP
issue-1276	53	26	local	local	ADJ
issue-1276	53	27	self	self	NOUN
issue-1276	53	28	-	-	PUNCT
issue-1276	53	29	governance	governance	NOUN
issue-1276	53	30	that	that	PRON
issue-1276	53	31	deserves	deserve	VERB
issue-1276	53	32	special	special	ADJ
issue-1276	53	33	attention	attention	NOUN
issue-1276	53	34	.	.	PUNCT
issue-1276	54	1	it	it	PRON
issue-1276	54	2	is	be	AUX
issue-1276	54	3	local	local	ADJ
issue-1276	54	4	taxes	taxis	NOUN
issue-1276	54	5	and	and	CCONJ
issue-1276	54	6	fees	fee	NOUN
issue-1276	54	7	that	that	PRON
issue-1276	54	8	are	be	AUX
issue-1276	54	9	tax	tax	NOUN
issue-1276	54	10	payments	payment	NOUN
issue-1276	54	11	that	that	PRON
issue-1276	54	12	are	be	AUX
issue-1276	54	13	fully	fully	ADV
issue-1276	54	14	received	receive	VERB
issue-1276	54	15	by	by	ADP
issue-1276	54	16	the	the	DET
issue-1276	54	17	relevant	relevant	ADJ
issue-1276	54	18	local	local	ADJ
issue-1276	54	19	budget	budget	NOUN
issue-1276	54	20	,	,	PUNCT
issue-1276	54	21	and	and	CCONJ
issue-1276	54	22	the	the	DET
issue-1276	54	23	establishment	establishment	NOUN
issue-1276	54	24	of	of	ADP
issue-1276	54	25	which	which	PRON
issue-1276	54	26	(	(	PUNCT
issue-1276	54	27	although	although	SCONJ
issue-1276	54	28	within	within	ADP
issue-1276	54	29	a	a	DET
issue-1276	54	30	legally	legally	ADV
issue-1276	54	31	defined	define	VERB
issue-1276	54	32	framework	framework	NOUN
issue-1276	54	33	)	)	PUNCT
issue-1276	54	34	is	be	AUX
issue-1276	54	35	carried	carry	VERB
issue-1276	54	36	out	out	ADP
issue-1276	54	37	by	by	ADP
issue-1276	54	38	local	local	ADJ
issue-1276	54	39	self	self	NOUN
issue-1276	54	40	-	-	PUNCT
issue-1276	54	41	government	government	NOUN
issue-1276	54	42	bodies	body	NOUN
issue-1276	54	43	.	.	PUNCT
issue-1276	55	1	for	for	SCONJ
issue-1276	55	2	the	the	DET
issue-1276	55	3	state	state	NOUN
issue-1276	55	4	to	to	PART
issue-1276	55	5	effectively	effectively	ADV
issue-1276	55	6	implement	implement	VERB
issue-1276	55	7	resource	resource	NOUN
issue-1276	55	8	allocation	allocation	NOUN
issue-1276	55	9	and	and	CCONJ
issue-1276	55	10	inter	inter	ADJ
issue-1276	55	11	-	-	ADJ
issue-1276	55	12	budgetary	budgetary	ADJ
issue-1276	55	13	relations	relation	NOUN
issue-1276	55	14	,	,	PUNCT
issue-1276	55	15	it	it	PRON
issue-1276	55	16	is	be	AUX
issue-1276	55	17	necessary	necessary	ADJ
issue-1276	55	18	to	to	PART
issue-1276	55	19	fully	fully	ADV
issue-1276	55	20	delegate	delegate	VERB
issue-1276	55	21	not	not	PART
issue-1276	55	22	only	only	ADV
issue-1276	55	23	accumulative	accumulative	ADJ
issue-1276	55	24	,	,	PUNCT
issue-1276	55	25	but	but	CCONJ
issue-1276	55	26	also	also	ADV
issue-1276	55	27	distributive	distributive	ADJ
issue-1276	55	28	and	and	CCONJ
issue-1276	55	29	controlling	control	VERB
issue-1276	55	30	responsibilities	responsibility	NOUN
issue-1276	55	31	,	,	PUNCT
issue-1276	55	32	and	and	CCONJ
issue-1276	55	33	this	this	DET
issue-1276	55	34	step	step	NOUN
issue-1276	55	35	must	must	AUX
issue-1276	55	36	be	be	AUX
issue-1276	55	37	real	real	ADJ
issue-1276	55	38	,	,	PUNCT
issue-1276	55	39	so	so	SCONJ
issue-1276	55	40	that	that	SCONJ
issue-1276	55	41	society	society	NOUN
issue-1276	55	42	has	have	VERB
issue-1276	55	43	the	the	DET
issue-1276	55	44	opportunity	opportunity	NOUN
issue-1276	55	45	to	to	PART
issue-1276	55	46	show	show	VERB
issue-1276	55	47	its	its	PRON
issue-1276	55	48	active	active	ADJ
issue-1276	55	49	civic	civic	ADJ
issue-1276	55	50	position	position	NOUN
issue-1276	55	51	in	in	ADP
issue-1276	55	52	addressing	address	VERB
issue-1276	55	53	local	local	ADJ
issue-1276	55	54	issues	issue	NOUN
issue-1276	55	55	,	,	PUNCT
issue-1276	55	56	and	and	CCONJ
issue-1276	55	57	the	the	DET
issue-1276	55	58	authorities	authority	NOUN
issue-1276	55	59	would	would	AUX
issue-1276	55	60	stop	stop	VERB
issue-1276	55	61	discrediting	discredit	VERB
issue-1276	55	62	themselves	themselves	PRON
issue-1276	55	63	with	with	ADP
issue-1276	55	64	fake	fake	ADJ
issue-1276	55	65	statements	statement	NOUN
issue-1276	55	66	about	about	ADP
issue-1276	55	67	the	the	DET
issue-1276	55	68	independence	independence	NOUN
issue-1276	55	69	of	of	ADP
issue-1276	55	70	hromadas	hromadas	PROPN
issue-1276	55	71	.	.	PUNCT
issue-1276	56	1	the	the	DET
issue-1276	56	2	purpose	purpose	NOUN
issue-1276	56	3	of	of	ADP
issue-1276	56	4	the	the	DET
issue-1276	56	5	fiscal	fiscal	ADJ
issue-1276	56	6	decentralized	decentralize	VERB
issue-1276	56	7	approach	approach	NOUN
issue-1276	56	8	is	be	AUX
issue-1276	56	9	to	to	PART
issue-1276	56	10	distribute	distribute	VERB
issue-1276	56	11	fairly	fairly	ADV
issue-1276	56	12	the	the	DET
issue-1276	56	13	funds	fund	NOUN
issue-1276	56	14	earned	earn	VERB
issue-1276	56	15	in	in	ADP
issue-1276	56	16	the	the	DET
issue-1276	56	17	region	region	NOUN
issue-1276	56	18	for	for	ADP
issue-1276	56	19	its	its	PRON
issue-1276	56	20	direct	direct	ADJ
issue-1276	56	21	development	development	NOUN
issue-1276	56	22	and	and	CCONJ
issue-1276	56	23	to	to	PART
issue-1276	56	24	support	support	VERB
issue-1276	56	25	projects	project	NOUN
issue-1276	56	26	that	that	PRON
issue-1276	56	27	encourage	encourage	VERB
issue-1276	56	28	entrepreneurs	entrepreneur	NOUN
issue-1276	56	29	to	to	PART
issue-1276	56	30	provide	provide	VERB
issue-1276	56	31	and	and	CCONJ
issue-1276	56	32	social	social	ADJ
issue-1276	56	33	baltic	baltic	ADJ
issue-1276	56	34	journal	journal	NOUN
issue-1276	56	35	of	of	ADP
issue-1276	56	36	economic	economic	ADJ
issue-1276	56	37	studies	study	NOUN
issue-1276	56	38	199	199	NUM
issue-1276	56	39	vol	vol	NOUN
issue-1276	56	40	.	.	PROPN
issue-1276	56	41	7	7	NUM
issue-1276	57	1	no	no	NOUN
issue-1276	57	2	.	.	NOUN
issue-1276	57	3	4	4	NUM
issue-1276	57	4	,	,	PUNCT
issue-1276	57	5	2021	2021	NUM
issue-1276	57	6	component	component	NOUN
issue-1276	57	7	in	in	ADP
issue-1276	57	8	the	the	DET
issue-1276	57	9	running	running	NOUN
issue-1276	57	10	of	of	ADP
issue-1276	57	11	their	their	PRON
issue-1276	57	12	own	own	ADJ
issue-1276	57	13	business	business	NOUN
issue-1276	57	14	.	.	PUNCT
issue-1276	58	1	such	such	DET
issue-1276	58	2	a	a	DET
issue-1276	58	3	balanced	balanced	ADJ
issue-1276	58	4	,	,	PUNCT
issue-1276	58	5	cutting	cut	VERB
issue-1276	58	6	-	-	PUNCT
issue-1276	58	7	edge	edge	NOUN
issue-1276	58	8	expenditure	expenditure	NOUN
issue-1276	58	9	budget	budget	NOUN
issue-1276	58	10	policy	policy	NOUN
issue-1276	58	11	will	will	AUX
issue-1276	58	12	lead	lead	VERB
issue-1276	58	13	to	to	ADP
issue-1276	58	14	stable	stable	ADJ
issue-1276	58	15	development	development	NOUN
issue-1276	58	16	of	of	ADP
issue-1276	58	17	the	the	DET
issue-1276	58	18	region	region	NOUN
issue-1276	58	19	and	and	CCONJ
issue-1276	58	20	should	should	AUX
issue-1276	58	21	contribute	contribute	VERB
issue-1276	58	22	to	to	ADP
issue-1276	58	23	the	the	DET
issue-1276	58	24	investment	investment	NOUN
issue-1276	58	25	attractiveness	attractiveness	NOUN
issue-1276	58	26	of	of	ADP
issue-1276	58	27	the	the	DET
issue-1276	58	28	individual	individual	ADJ
issue-1276	58	29	hromada	hromada	PROPN
issue-1276	58	30	,	,	PUNCT
issue-1276	58	31	which	which	PRON
issue-1276	58	32	will	will	AUX
issue-1276	58	33	ultimately	ultimately	ADV
issue-1276	58	34	lead	lead	VERB
issue-1276	58	35	to	to	ADP
issue-1276	58	36	the	the	DET
issue-1276	58	37	balanced	balanced	ADJ
issue-1276	58	38	development	development	NOUN
issue-1276	58	39	of	of	ADP
issue-1276	58	40	the	the	DET
issue-1276	58	41	whole	whole	ADJ
issue-1276	58	42	country	country	NOUN
issue-1276	58	43	.	.	PUNCT
issue-1276	59	1	consequently	consequently	ADV
issue-1276	59	2	,	,	PUNCT
issue-1276	59	3	the	the	DET
issue-1276	59	4	keynote	keynote	NOUN
issue-1276	59	5	of	of	ADP
issue-1276	59	6	fiscal	fiscal	ADJ
issue-1276	59	7	decentralization	decentralization	NOUN
issue-1276	59	8	is	be	AUX
issue-1276	59	9	the	the	DET
issue-1276	59	10	principle	principle	NOUN
issue-1276	59	11	of	of	ADP
issue-1276	59	12	fiscal	fiscal	ADJ
issue-1276	59	13	equivalence	equivalence	NOUN
issue-1276	59	14	,	,	PUNCT
issue-1276	59	15	when	when	SCONJ
issue-1276	59	16	the	the	DET
issue-1276	59	17	efficiency	efficiency	NOUN
issue-1276	59	18	of	of	ADP
issue-1276	59	19	a	a	DET
issue-1276	59	20	particular	particular	ADJ
issue-1276	59	21	hromada	hromada	NOUN
issue-1276	59	22	is	be	AUX
issue-1276	59	23	achieved	achieve	VERB
issue-1276	59	24	through	through	ADP
issue-1276	59	25	such	such	DET
issue-1276	59	26	a	a	DET
issue-1276	59	27	mechanism	mechanism	NOUN
issue-1276	59	28	of	of	ADP
issue-1276	59	29	formation	formation	NOUN
issue-1276	59	30	of	of	ADP
issue-1276	59	31	revenues	revenue	NOUN
issue-1276	59	32	to	to	ADP
issue-1276	59	33	local	local	ADJ
issue-1276	59	34	budgets	budget	NOUN
issue-1276	59	35	that	that	PRON
issue-1276	59	36	the	the	DET
issue-1276	59	37	end	end	NOUN
issue-1276	59	38	consumer	consumer	NOUN
issue-1276	59	39	of	of	ADP
issue-1276	59	40	public	public	ADJ
issue-1276	59	41	goods	good	NOUN
issue-1276	59	42	at	at	ADP
issue-1276	59	43	the	the	DET
issue-1276	59	44	local	local	ADJ
issue-1276	59	45	level	level	NOUN
issue-1276	59	46	will	will	AUX
issue-1276	59	47	be	be	AUX
issue-1276	59	48	financially	financially	ADV
issue-1276	59	49	responsible	responsible	ADJ
issue-1276	59	50	for	for	ADP
issue-1276	59	51	expenses	expense	NOUN
issue-1276	59	52	,	,	PUNCT
issue-1276	59	53	as	as	ADV
issue-1276	59	54	well	well	ADV
issue-1276	59	55	as	as	ADP
issue-1276	59	56	their	their	PRON
issue-1276	59	57	order	order	NOUN
issue-1276	59	58	,	,	PUNCT
issue-1276	59	59	volume	volume	NOUN
issue-1276	59	60	and	and	CCONJ
issue-1276	59	61	priority	priority	NOUN
issue-1276	59	62	,	,	PUNCT
issue-1276	59	63	within	within	ADP
issue-1276	59	64	the	the	DET
issue-1276	59	65	limits	limit	NOUN
issue-1276	59	66	of	of	ADP
issue-1276	59	67	taxes	taxis	NOUN
issue-1276	59	68	transferred	transfer	VERB
issue-1276	59	69	to	to	ADP
issue-1276	59	70	them	they	PRON
issue-1276	59	71	.	.	PUNCT
issue-1276	60	1	this	this	DET
issue-1276	60	2	order	order	NOUN
issue-1276	60	3	makes	make	VERB
issue-1276	60	4	it	it	PRON
issue-1276	60	5	possible	possible	ADJ
issue-1276	60	6	to	to	PART
issue-1276	60	7	distribute	distribute	VERB
issue-1276	60	8	the	the	DET
issue-1276	60	9	tax	tax	NOUN
issue-1276	60	10	burden	burden	NOUN
issue-1276	60	11	within	within	ADP
issue-1276	60	12	the	the	DET
issue-1276	60	13	hromada	hromada	NOUN
issue-1276	60	14	,	,	PUNCT
issue-1276	60	15	because	because	SCONJ
issue-1276	60	16	its	its	PRON
issue-1276	60	17	residents	resident	NOUN
issue-1276	60	18	have	have	VERB
issue-1276	60	19	the	the	DET
issue-1276	60	20	ability	ability	NOUN
issue-1276	60	21	to	to	PART
issue-1276	60	22	regulate	regulate	VERB
issue-1276	60	23	and	and	CCONJ
issue-1276	60	24	control	control	VERB
issue-1276	60	25	both	both	DET
issue-1276	60	26	the	the	DET
issue-1276	60	27	level	level	NOUN
issue-1276	60	28	of	of	ADP
issue-1276	60	29	taxation	taxation	NOUN
issue-1276	60	30	and	and	CCONJ
issue-1276	60	31	the	the	DET
issue-1276	60	32	level	level	NOUN
issue-1276	60	33	of	of	ADP
issue-1276	60	34	their	their	PRON
issue-1276	60	35	economic	economic	ADJ
issue-1276	60	36	benefits	benefit	NOUN
issue-1276	60	37	,	,	PUNCT
issue-1276	60	38	which	which	PRON
issue-1276	60	39	is	be	AUX
issue-1276	60	40	the	the	DET
issue-1276	60	41	financial	financial	ADJ
issue-1276	60	42	leverage	leverage	NOUN
issue-1276	60	43	to	to	PART
issue-1276	60	44	encourage	encourage	VERB
issue-1276	60	45	people	people	NOUN
issue-1276	60	46	to	to	PART
issue-1276	60	47	take	take	VERB
issue-1276	60	48	part	part	NOUN
issue-1276	60	49	in	in	ADP
issue-1276	60	50	the	the	DET
issue-1276	60	51	fiscal	fiscal	ADJ
issue-1276	60	52	accumulation	accumulation	NOUN
issue-1276	60	53	and	and	CCONJ
issue-1276	60	54	provision	provision	NOUN
issue-1276	60	55	of	of	ADP
issue-1276	60	56	their	their	PRON
issue-1276	60	57	own	own	ADJ
issue-1276	60	58	administrative	administrative	ADJ
issue-1276	60	59	-	-	PUNCT
issue-1276	60	60	territorial	territorial	ADJ
issue-1276	60	61	region	region	NOUN
issue-1276	60	62	.	.	PUNCT
issue-1276	61	1	4	4	X
issue-1276	61	2	.	.	X
issue-1276	61	3	financial	financial	ADJ
issue-1276	61	4	decentralization	decentralization	NOUN
issue-1276	61	5	at	at	ADP
issue-1276	61	6	the	the	DET
issue-1276	61	7	legislative	legislative	ADJ
issue-1276	61	8	level	level	NOUN
issue-1276	61	9	according	accord	VERB
issue-1276	61	10	to	to	ADP
issue-1276	61	11	the	the	DET
issue-1276	61	12	developed	develop	VERB
issue-1276	61	13	strategy	strategy	NOUN
issue-1276	61	14	for	for	ADP
issue-1276	61	15	decentralization	decentralization	NOUN
issue-1276	61	16	in	in	ADP
issue-1276	61	17	ukraine	ukraine	NOUN
issue-1276	61	18	,	,	PUNCT
issue-1276	61	19	the	the	DET
issue-1276	61	20	budgetary	budgetary	ADJ
issue-1276	61	21	legislation	legislation	NOUN
issue-1276	61	22	provides	provide	VERB
issue-1276	61	23	for	for	ADP
issue-1276	61	24	the	the	DET
issue-1276	61	25	following	follow	VERB
issue-1276	61	26	changes	change	NOUN
issue-1276	61	27	,	,	PUNCT
issue-1276	61	28	which	which	PRON
issue-1276	61	29	will	will	AUX
issue-1276	61	30	take	take	VERB
issue-1276	61	31	effect	effect	NOUN
issue-1276	61	32	on	on	ADP
issue-1276	61	33	january	january	PROPN
issue-1276	61	34	1	1	NUM
issue-1276	61	35	,	,	PUNCT
issue-1276	61	36	2021	2021	NUM
issue-1276	61	37	:	:	PUNCT
issue-1276	61	38	1	1	X
issue-1276	61	39	)	)	PUNCT
issue-1276	61	40	the	the	DET
issue-1276	61	41	structure	structure	NOUN
issue-1276	61	42	of	of	ADP
issue-1276	61	43	sources	source	NOUN
issue-1276	61	44	of	of	ADP
issue-1276	61	45	regional	regional	ADJ
issue-1276	61	46	budget	budget	NOUN
issue-1276	61	47	revenues	revenue	NOUN
issue-1276	61	48	remains	remain	VERB
issue-1276	61	49	unchanged	unchanged	ADJ
issue-1276	61	50	;	;	PUNCT
issue-1276	61	51	2	2	NUM
issue-1276	61	52	)	)	SYM
issue-1276	61	53	1,470	1,470	NUM
issue-1276	61	54	budgets	budget	NOUN
issue-1276	61	55	of	of	ADP
issue-1276	61	56	hromadas	hromada	NOUN
issue-1276	61	57	switched	switch	VERB
issue-1276	61	58	to	to	PART
issue-1276	61	59	direct	direct	VERB
issue-1276	61	60	inter	inter	ADJ
issue-1276	61	61	-	-	ADJ
issue-1276	61	62	budgetary	budgetary	ADJ
issue-1276	61	63	relations	relation	NOUN
issue-1276	61	64	with	with	ADP
issue-1276	61	65	the	the	DET
issue-1276	61	66	state	state	NOUN
issue-1276	61	67	budget	budget	NOUN
issue-1276	61	68	;	;	PUNCT
issue-1276	61	69	3	3	X
issue-1276	61	70	)	)	PUNCT
issue-1276	61	71	personal	personal	ADJ
issue-1276	61	72	income	income	NOUN
issue-1276	61	73	tax	tax	NOUN
issue-1276	61	74	in	in	ADP
issue-1276	61	75	the	the	DET
issue-1276	61	76	amount	amount	NOUN
issue-1276	61	77	of	of	ADP
issue-1276	61	78	60	60	NUM
issue-1276	61	79	%	%	NOUN
issue-1276	61	80	is	be	AUX
issue-1276	61	81	credited	credit	VERB
issue-1276	61	82	to	to	ADP
issue-1276	61	83	the	the	DET
issue-1276	61	84	budgets	budget	NOUN
issue-1276	61	85	of	of	ADP
issue-1276	61	86	hromadas	hromada	NOUN
issue-1276	61	87	;	;	PUNCT
issue-1276	61	88	4	4	X
issue-1276	61	89	)	)	PUNCT
issue-1276	61	90	district	district	NOUN
issue-1276	61	91	budgets	budget	NOUN
issue-1276	61	92	are	be	AUX
issue-1276	61	93	not	not	PART
issue-1276	61	94	included	include	VERB
issue-1276	61	95	in	in	ADP
issue-1276	61	96	the	the	DET
issue-1276	61	97	horizontal	horizontal	ADJ
issue-1276	61	98	equalization	equalization	NOUN
issue-1276	61	99	system	system	NOUN
issue-1276	61	100	,	,	PUNCT
issue-1276	61	101	in	in	ADP
issue-1276	61	102	particular	particular	ADJ
issue-1276	61	103	they	they	PRON
issue-1276	61	104	will	will	AUX
issue-1276	61	105	not	not	PART
issue-1276	61	106	receive	receive	VERB
issue-1276	61	107	a	a	DET
issue-1276	61	108	basic	basic	ADJ
issue-1276	61	109	dotation	dotation	NOUN
issue-1276	61	110	;	;	PUNCT
issue-1276	61	111	5	5	X
issue-1276	61	112	)	)	PUNCT
issue-1276	61	113	district	district	NOUN
issue-1276	61	114	budgets	budget	NOUN
issue-1276	61	115	will	will	AUX
issue-1276	61	116	be	be	AUX
issue-1276	61	117	formed	form	VERB
issue-1276	61	118	from	from	ADP
issue-1276	61	119	revenues	revenue	NOUN
issue-1276	61	120	from	from	ADP
issue-1276	61	121	the	the	DET
issue-1276	61	122	use	use	NOUN
issue-1276	61	123	of	of	ADP
issue-1276	61	124	district	district	NOUN
issue-1276	61	125	property	property	NOUN
issue-1276	61	126	,	,	PUNCT
issue-1276	61	127	grants	grant	NOUN
issue-1276	61	128	and	and	CCONJ
issue-1276	61	129	subventions	subvention	NOUN
issue-1276	61	130	from	from	ADP
issue-1276	61	131	other	other	ADJ
issue-1276	61	132	budgets	budget	NOUN
issue-1276	61	133	(	(	PUNCT
issue-1276	61	134	reforma	reforma	NOUN
issue-1276	61	135	detsentralizatsii	detsentralizatsii	ADV
issue-1276	61	136	)	)	PUNCT
issue-1276	61	137	.	.	PUNCT
issue-1276	62	1	such	such	ADJ
issue-1276	62	2	changes	change	NOUN
issue-1276	62	3	will	will	AUX
issue-1276	62	4	lead	lead	VERB
issue-1276	62	5	to	to	ADP
issue-1276	62	6	the	the	DET
issue-1276	62	7	most	most	ADV
issue-1276	62	8	effective	effective	ADJ
issue-1276	62	9	result	result	NOUN
issue-1276	62	10	,	,	PUNCT
issue-1276	62	11	as	as	ADV
issue-1276	62	12	long	long	ADV
issue-1276	62	13	as	as	SCONJ
issue-1276	62	14	they	they	PRON
issue-1276	62	15	are	be	AUX
issue-1276	62	16	carried	carry	VERB
issue-1276	62	17	out	out	ADP
issue-1276	62	18	by	by	ADP
issue-1276	62	19	competent	competent	ADJ
issue-1276	62	20	bodies	body	NOUN
issue-1276	62	21	at	at	ADP
issue-1276	62	22	the	the	DET
issue-1276	62	23	local	local	ADJ
issue-1276	62	24	level	level	NOUN
issue-1276	62	25	,	,	PUNCT
issue-1276	62	26	that	that	ADV
issue-1276	62	27	is	is	ADV
issue-1276	62	28	,	,	PUNCT
issue-1276	62	29	the	the	DET
issue-1276	62	30	functions	function	NOUN
issue-1276	62	31	and	and	CCONJ
issue-1276	62	32	powers	power	NOUN
issue-1276	62	33	of	of	ADP
issue-1276	62	34	village	village	NOUN
issue-1276	62	35	,	,	PUNCT
issue-1276	62	36	settlement	settlement	NOUN
issue-1276	62	37	,	,	PUNCT
issue-1276	62	38	and	and	CCONJ
issue-1276	62	39	city	city	NOUN
issue-1276	62	40	councils	council	NOUN
issue-1276	62	41	(	(	PUNCT
issue-1276	62	42	radas	rada	NOUN
issue-1276	62	43	)	)	PUNCT
issue-1276	62	44	have	have	AUX
issue-1276	62	45	changed	change	VERB
issue-1276	62	46	somewhat	somewhat	ADV
issue-1276	62	47	,	,	PUNCT
issue-1276	62	48	so	so	CCONJ
issue-1276	62	49	the	the	DET
issue-1276	62	50	development	development	NOUN
issue-1276	62	51	,	,	PUNCT
issue-1276	62	52	review	review	NOUN
issue-1276	62	53	,	,	PUNCT
issue-1276	62	54	and	and	CCONJ
issue-1276	62	55	subsequent	subsequent	ADJ
issue-1276	62	56	execution	execution	NOUN
issue-1276	62	57	of	of	ADP
issue-1276	62	58	local	local	ADJ
issue-1276	62	59	budgets	budget	NOUN
issue-1276	62	60	in	in	ADP
issue-1276	62	61	full	full	ADJ
issue-1276	62	62	should	should	AUX
issue-1276	62	63	be	be	AUX
issue-1276	62	64	carried	carry	VERB
issue-1276	62	65	out	out	ADP
issue-1276	62	66	by	by	ADP
issue-1276	62	67	newly	newly	ADV
issue-1276	62	68	formed	form	VERB
issue-1276	62	69	municipalities	municipality	NOUN
issue-1276	62	70	,	,	PUNCT
issue-1276	62	71	that	that	ADV
issue-1276	62	72	is	is	ADV
issue-1276	62	73	,	,	PUNCT
issue-1276	62	74	it	it	PRON
issue-1276	62	75	should	should	AUX
issue-1276	62	76	prepare	prepare	VERB
issue-1276	62	77	the	the	DET
issue-1276	62	78	entire	entire	ADJ
issue-1276	62	79	package	package	NOUN
issue-1276	62	80	of	of	ADP
issue-1276	62	81	documents	document	NOUN
issue-1276	62	82	in	in	ADP
issue-1276	62	83	a	a	DET
issue-1276	62	84	short	short	ADJ
issue-1276	62	85	time	time	NOUN
issue-1276	62	86	,	,	PUNCT
issue-1276	62	87	and	and	CCONJ
issue-1276	62	88	then	then	ADV
issue-1276	62	89	approve	approve	VERB
issue-1276	62	90	it	it	PRON
issue-1276	62	91	.	.	PUNCT
issue-1276	63	1	and	and	CCONJ
issue-1276	63	2	it	it	PRON
issue-1276	63	3	should	should	AUX
issue-1276	63	4	be	be	AUX
issue-1276	63	5	done	do	VERB
issue-1276	63	6	without	without	ADP
issue-1276	63	7	mistakes	mistake	NOUN
issue-1276	63	8	,	,	PUNCT
issue-1276	63	9	clarifications	clarification	NOUN
issue-1276	63	10	and	and	CCONJ
issue-1276	63	11	changes	change	NOUN
issue-1276	63	12	,	,	PUNCT
issue-1276	63	13	after	after	ADV
issue-1276	63	14	all	all	ADV
issue-1276	63	15	,	,	PUNCT
issue-1276	63	16	what	what	DET
issue-1276	63	17	rates	rate	NOUN
issue-1276	63	18	of	of	ADP
issue-1276	63	19	taxes	taxis	NOUN
issue-1276	63	20	and	and	CCONJ
issue-1276	63	21	fees	fee	NOUN
issue-1276	63	22	approved	approve	VERB
issue-1276	63	23	by	by	ADP
issue-1276	63	24	local	local	ADJ
issue-1276	63	25	councils	council	NOUN
issue-1276	63	26	,	,	PUNCT
issue-1276	63	27	with	with	ADP
issue-1276	63	28	those	those	PRON
issue-1276	63	29	will	will	AUX
issue-1276	63	30	have	have	VERB
issue-1276	63	31	to	to	PART
issue-1276	63	32	work	work	VERB
issue-1276	63	33	the	the	DET
issue-1276	63	34	whole	whole	ADJ
issue-1276	63	35	fiscal	fiscal	ADJ
issue-1276	63	36	year	year	NOUN
issue-1276	63	37	,	,	PUNCT
issue-1276	63	38	since	since	SCONJ
issue-1276	63	39	in	in	ADP
issue-1276	63	40	accordance	accordance	NOUN
issue-1276	63	41	with	with	ADP
issue-1276	63	42	ukrainian	ukrainian	ADJ
issue-1276	63	43	legislation	legislation	NOUN
issue-1276	63	44	the	the	DET
issue-1276	63	45	next	next	ADJ
issue-1276	63	46	six	six	NUM
issue-1276	63	47	months	month	NOUN
issue-1276	63	48	no	no	DET
issue-1276	63	49	changes	change	NOUN
issue-1276	63	50	to	to	ADP
issue-1276	63	51	any	any	DET
issue-1276	63	52	elements	element	NOUN
issue-1276	63	53	of	of	ADP
issue-1276	63	54	local	local	ADJ
issue-1276	63	55	taxes	taxis	NOUN
issue-1276	63	56	and	and	CCONJ
issue-1276	63	57	fees	fee	NOUN
issue-1276	63	58	can	can	AUX
issue-1276	63	59	be	be	AUX
issue-1276	63	60	made	make	VERB
issue-1276	63	61	(	(	PUNCT
issue-1276	63	62	paragraphs	paragraph	NOUN
issue-1276	63	63	4.1.9	4.1.9	NUM
issue-1276	63	64	clause	clause	NOUN
issue-1276	63	65	4.1	4.1	NUM
issue-1276	63	66	.	.	PUNCT
issue-1276	64	1	art	art	NOUN
issue-1276	64	2	.	.	PUNCT
issue-1276	65	1	4	4	NUM
issue-1276	65	2	tcu	tcu	NOUN
issue-1276	65	3	)	)	PUNCT
issue-1276	65	4	.	.	PUNCT
issue-1276	66	1	in	in	ADP
issue-1276	66	2	addition	addition	NOUN
issue-1276	66	3	,	,	PUNCT
issue-1276	66	4	according	accord	VERB
issue-1276	66	5	to	to	ADP
issue-1276	66	6	сlause	сlause	NOUN
issue-1276	66	7	4.5	4.5	NUM
issue-1276	66	8	.	.	PUNCT
issue-1276	66	9	of	of	ADP
issue-1276	66	10	art	art	NOUN
issue-1276	66	11	.	.	PUNCT
issue-1276	66	12	4	4	NUM
issue-1276	66	13	of	of	ADP
issue-1276	66	14	the	the	DET
issue-1276	66	15	tcu	tcu	NOUN
issue-1276	66	16	,	,	PUNCT
issue-1276	66	17	benefits	benefit	NOUN
issue-1276	66	18	for	for	ADP
issue-1276	66	19	the	the	DET
issue-1276	66	20	expansion	expansion	NOUN
issue-1276	66	21	or	or	CCONJ
issue-1276	66	22	modification	modification	NOUN
issue-1276	66	23	of	of	ADP
issue-1276	66	24	the	the	DET
issue-1276	66	25	existing	exist	VERB
issue-1276	66	26	order	order	NOUN
issue-1276	66	27	are	be	AUX
issue-1276	66	28	also	also	ADV
issue-1276	66	29	possible	possible	ADJ
issue-1276	66	30	only	only	ADV
issue-1276	66	31	from	from	ADP
issue-1276	66	32	the	the	DET
issue-1276	66	33	next	next	ADJ
issue-1276	66	34	fiscal	fiscal	ADJ
issue-1276	66	35	year	year	NOUN
issue-1276	66	36	(	(	PUNCT
issue-1276	66	37	podatkovyi	podatkovyi	NOUN
issue-1276	66	38	kodeks	kodek	VERB
issue-1276	66	39	ukrainy	ukrainy	ADJ
issue-1276	66	40	,	,	PUNCT
issue-1276	66	41	2011	2011	NUM
issue-1276	66	42	)	)	PUNCT
issue-1276	66	43	.	.	PUNCT
issue-1276	67	1	in	in	ADP
issue-1276	67	2	the	the	DET
issue-1276	67	3	law	law	NOUN
issue-1276	67	4	of	of	ADP
issue-1276	67	5	ukraine	ukraine	NOUN
issue-1276	67	6	"	"	PUNCT
issue-1276	67	7	on	on	ADP
issue-1276	67	8	the	the	DET
issue-1276	67	9	state	state	NOUN
issue-1276	67	10	budget	budget	NOUN
issue-1276	67	11	of	of	ADP
issue-1276	67	12	ukraine	ukraine	NOUN
issue-1276	67	13	for	for	ADP
issue-1276	67	14	2021	2021	NUM
issue-1276	67	15	"	"	PUNCT
issue-1276	67	16	it	it	PRON
issue-1276	67	17	is	be	AUX
issue-1276	67	18	noted	note	VERB
issue-1276	67	19	that	that	SCONJ
issue-1276	67	20	horizontal	horizontal	ADJ
issue-1276	67	21	equalization	equalization	NOUN
issue-1276	67	22	will	will	AUX
issue-1276	67	23	be	be	AUX
issue-1276	67	24	implemented	implement	VERB
issue-1276	67	25	for	for	ADP
issue-1276	67	26	1,438	1,438	NUM
issue-1276	67	27	budgets	budget	NOUN
issue-1276	67	28	of	of	ADP
issue-1276	67	29	amalgamated	amalgamated	ADJ
issue-1276	67	30	hromadas	hromada	NOUN
issue-1276	67	31	and	and	CCONJ
issue-1276	67	32	24	24	NUM
issue-1276	67	33	budgets	budget	NOUN
issue-1276	67	34	of	of	ADP
issue-1276	67	35	regional	regional	ADJ
issue-1276	67	36	ones	one	NOUN
issue-1276	67	37	,	,	PUNCT
issue-1276	67	38	while	while	SCONJ
issue-1276	67	39	basic	basic	ADJ
issue-1276	67	40	subsidies	subsidy	NOUN
issue-1276	67	41	and	and	CCONJ
issue-1276	67	42	educational	educational	ADJ
issue-1276	67	43	subventions	subvention	NOUN
issue-1276	67	44	for	for	ADP
issue-1276	67	45	district	district	NOUN
issue-1276	67	46	budgets	budget	NOUN
issue-1276	67	47	are	be	AUX
issue-1276	67	48	not	not	PART
issue-1276	67	49	provided	provide	VERB
issue-1276	67	50	.	.	PUNCT
issue-1276	68	1	consequently	consequently	ADV
issue-1276	68	2	,	,	PUNCT
issue-1276	68	3	the	the	DET
issue-1276	68	4	basic	basic	ADJ
issue-1276	68	5	part	part	NOUN
issue-1276	68	6	of	of	ADP
issue-1276	68	7	the	the	DET
issue-1276	68	8	state	state	NOUN
issue-1276	68	9	budget	budget	NOUN
issue-1276	68	10	will	will	AUX
issue-1276	68	11	be	be	AUX
issue-1276	68	12	formed	form	VERB
issue-1276	68	13	only	only	ADV
issue-1276	68	14	by	by	ADP
issue-1276	68	15	village	village	NOUN
issue-1276	68	16	,	,	PUNCT
issue-1276	68	17	city	city	NOUN
issue-1276	68	18	and	and	CCONJ
issue-1276	68	19	town	town	NOUN
issue-1276	68	20	budgets	budget	NOUN
issue-1276	68	21	,	,	PUNCT
issue-1276	68	22	the	the	DET
issue-1276	68	23	funds	fund	NOUN
issue-1276	68	24	of	of	ADP
issue-1276	68	25	which	which	PRON
issue-1276	68	26	can	can	AUX
issue-1276	68	27	be	be	AUX
issue-1276	68	28	raised	raise	VERB
issue-1276	68	29	only	only	ADV
issue-1276	68	30	on	on	ADP
issue-1276	68	31	contractual	contractual	ADJ
issue-1276	68	32	terms	term	NOUN
issue-1276	68	33	in	in	ADP
issue-1276	68	34	the	the	DET
issue-1276	68	35	implementation	implementation	NOUN
issue-1276	68	36	of	of	ADP
issue-1276	68	37	clearly	clearly	ADV
issue-1276	68	38	defined	define	VERB
issue-1276	68	39	economic	economic	ADJ
issue-1276	68	40	or	or	CCONJ
issue-1276	68	41	social	social	ADJ
issue-1276	68	42	and	and	CCONJ
issue-1276	68	43	other	other	ADJ
issue-1276	68	44	projects	project	NOUN
issue-1276	68	45	.	.	PUNCT
issue-1276	69	1	the	the	DET
issue-1276	69	2	following	follow	VERB
issue-1276	69	3	figure	figure	NOUN
issue-1276	69	4	provides	provide	VERB
issue-1276	69	5	information	information	NOUN
issue-1276	69	6	on	on	ADP
issue-1276	69	7	how	how	SCONJ
issue-1276	69	8	hromada	hromada	ADJ
issue-1276	69	9	budgets	budget	NOUN
issue-1276	69	10	are	be	AUX
issue-1276	69	11	funded	fund	VERB
issue-1276	69	12	by	by	ADP
issue-1276	69	13	the	the	DET
issue-1276	69	14	various	various	ADJ
issue-1276	69	15	financial	financial	ADJ
issue-1276	69	16	sources	source	NOUN
issue-1276	69	17	(	(	PUNCT
issue-1276	69	18	zakon	zakon	PROPN
issue-1276	69	19	ukrainy	ukrainy	NOUN
issue-1276	69	20	"	"	PUNCT
issue-1276	69	21	pro	pro	X
issue-1276	69	22	derzhavnyi	derzhavnyi	PROPN
issue-1276	69	23	biudzhet	biudzhet	NOUN
issue-1276	69	24	ukrainy	ukrainy	NOUN
issue-1276	69	25	na	na	ADP
issue-1276	69	26	2021	2021	NUM
issue-1276	69	27	r.	r.	NOUN
issue-1276	69	28	"	"	PUNCT
issue-1276	69	29	)	)	PUNCT
issue-1276	69	30	.	.	PUNCT
issue-1276	70	1	the	the	DET
issue-1276	70	2	structure	structure	NOUN
issue-1276	70	3	of	of	ADP
issue-1276	70	4	funding	funding	NOUN
issue-1276	70	5	of	of	ADP
issue-1276	70	6	hromada	hromada	ADJ
issue-1276	70	7	budgets	budget	NOUN
issue-1276	70	8	in	in	ADP
issue-1276	70	9	2021	2021	NUM
issue-1276	70	10	by	by	ADP
issue-1276	70	11	different	different	ADJ
issue-1276	70	12	sources	source	NOUN
issue-1276	70	13	of	of	ADP
issue-1276	70	14	funding	funding	NOUN
issue-1276	70	15	was	be	AUX
issue-1276	70	16	investigated	investigate	VERB
issue-1276	70	17	.	.	PUNCT
issue-1276	71	1	based	base	VERB
issue-1276	71	2	on	on	ADP
issue-1276	71	3	the	the	DET
issue-1276	71	4	data	datum	NOUN
issue-1276	71	5	of	of	ADP
issue-1276	71	6	figure	figure	NOUN
issue-1276	71	7	3	3	NUM
issue-1276	71	8	shows	show	VERB
issue-1276	71	9	that	that	SCONJ
issue-1276	71	10	60	60	NUM
issue-1276	71	11	%	%	NOUN
issue-1276	71	12	of	of	ADP
issue-1276	71	13	individual	individual	ADJ
issue-1276	71	14	income	income	NOUN
issue-1276	71	15	tax	tax	NOUN
issue-1276	71	16	according	accord	VERB
issue-1276	71	17	to	to	ADP
issue-1276	71	18	the	the	DET
issue-1276	71	19	legislation	legislation	NOUN
issue-1276	71	20	should	should	AUX
issue-1276	71	21	be	be	AUX
issue-1276	71	22	transferred	transfer	VERB
issue-1276	71	23	to	to	ADP
issue-1276	71	24	hromada	hromada	ADJ
issue-1276	71	25	budgets	budget	NOUN
issue-1276	71	26	,	,	PUNCT
issue-1276	71	27	and	and	CCONJ
issue-1276	71	28	this	this	PRON
issue-1276	71	29	is	be	AUX
issue-1276	71	30	a	a	DET
issue-1276	71	31	very	very	ADV
issue-1276	71	32	controversial	controversial	ADJ
issue-1276	71	33	issue	issue	NOUN
issue-1276	71	34	among	among	ADP
issue-1276	71	35	scientists	scientist	NOUN
issue-1276	71	36	,	,	PUNCT
issue-1276	71	37	because	because	SCONJ
issue-1276	71	38	the	the	DET
issue-1276	71	39	way	way	NOUN
issue-1276	71	40	in	in	ADP
issue-1276	71	41	which	which	PRON
issue-1276	71	42	the	the	DET
issue-1276	71	43	share	share	NOUN
issue-1276	71	44	of	of	ADP
issue-1276	71	45	this	this	DET
issue-1276	71	46	tax	tax	NOUN
issue-1276	71	47	should	should	AUX
issue-1276	71	48	be	be	AUX
issue-1276	71	49	sent	send	VERB
issue-1276	71	50	to	to	ADP
issue-1276	71	51	the	the	DET
issue-1276	71	52	budgets	budget	NOUN
issue-1276	71	53	of	of	ADP
issue-1276	71	54	local	local	ADJ
issue-1276	71	55	governments	government	NOUN
issue-1276	71	56	raises	raise	VERB
issue-1276	71	57	a	a	DET
issue-1276	71	58	number	number	NOUN
issue-1276	71	59	of	of	ADP
issue-1276	71	60	controversial	controversial	ADJ
issue-1276	71	61	issues	issue	NOUN
issue-1276	71	62	.	.	PUNCT
issue-1276	72	1	there	there	PRON
issue-1276	72	2	are	be	VERB
issue-1276	72	3	different	different	ADJ
issue-1276	72	4	mechanisms	mechanism	NOUN
issue-1276	72	5	for	for	ADP
issue-1276	72	6	collecting	collect	VERB
issue-1276	72	7	such	such	DET
issue-1276	72	8	a	a	DET
issue-1276	72	9	tax	tax	NOUN
issue-1276	72	10	,	,	PUNCT
issue-1276	72	11	namely	namely	ADV
issue-1276	72	12	:	:	PUNCT
issue-1276	72	13	charging	charge	VERB
issue-1276	72	14	a	a	DET
issue-1276	72	15	part	part	NOUN
issue-1276	72	16	of	of	ADP
issue-1276	72	17	the	the	DET
issue-1276	72	18	personal	personal	ADJ
issue-1276	72	19	income	income	NOUN
issue-1276	72	20	tax	tax	NOUN
issue-1276	72	21	to	to	ADP
issue-1276	72	22	hromada	hromada	ADJ
issue-1276	72	23	budgets	budget	NOUN
issue-1276	72	24	at	at	ADP
issue-1276	72	25	the	the	DET
issue-1276	72	26	place	place	NOUN
issue-1276	72	27	of	of	ADP
issue-1276	72	28	work	work	NOUN
issue-1276	72	29	of	of	ADP
issue-1276	72	30	taxpayers	taxpayer	NOUN
issue-1276	72	31	or	or	CCONJ
issue-1276	72	32	at	at	ADP
issue-1276	72	33	the	the	DET
issue-1276	72	34	place	place	NOUN
issue-1276	72	35	of	of	ADP
issue-1276	72	36	residence	residence	NOUN
issue-1276	72	37	of	of	ADP
issue-1276	72	38	taxpayers	taxpayer	NOUN
issue-1276	72	39	;	;	PUNCT
issue-1276	72	40	some	some	DET
issue-1276	72	41	drafts	draft	NOUN
issue-1276	72	42	propose	propose	VERB
issue-1276	72	43	to	to	PART
issue-1276	72	44	implement	implement	VERB
issue-1276	72	45	a	a	DET
issue-1276	72	46	proportional	proportional	ADJ
issue-1276	72	47	distribution	distribution	NOUN
issue-1276	72	48	of	of	ADP
issue-1276	72	49	amounts	amount	NOUN
issue-1276	72	50	of	of	ADP
issue-1276	72	51	personal	personal	ADJ
issue-1276	72	52	income	income	NOUN
issue-1276	72	53	tax	tax	NOUN
issue-1276	72	54	revenues	revenue	NOUN
issue-1276	72	55	between	between	ADP
issue-1276	72	56	residence	residence	NOUN
issue-1276	72	57	and	and	CCONJ
issue-1276	72	58	place	place	NOUN
issue-1276	72	59	of	of	ADP
issue-1276	72	60	work	work	NOUN
issue-1276	72	61	of	of	ADP
issue-1276	72	62	taxpayers	taxpayer	NOUN
issue-1276	72	63	;	;	PUNCT
issue-1276	72	64	and	and	CCONJ
issue-1276	72	65	,	,	PUNCT
issue-1276	72	66	finally	finally	ADV
issue-1276	72	67	,	,	PUNCT
issue-1276	72	68	there	there	PRON
issue-1276	72	69	is	be	VERB
issue-1276	72	70	an	an	DET
issue-1276	72	71	option	option	NOUN
issue-1276	72	72	to	to	PART
issue-1276	72	73	allow	allow	VERB
issue-1276	72	74	taxpayers	taxpayer	NOUN
issue-1276	72	75	to	to	PART
issue-1276	72	76	make	make	VERB
issue-1276	72	77	an	an	DET
issue-1276	72	78	independent	independent	ADJ
issue-1276	72	79	choice	choice	NOUN
issue-1276	72	80	where	where	SCONJ
issue-1276	72	81	tax	tax	NOUN
issue-1276	72	82	on	on	ADP
issue-1276	72	83	their	their	PRON
issue-1276	72	84	income	income	NOUN
issue-1276	72	85	should	should	AUX
issue-1276	72	86	be	be	AUX
issue-1276	72	87	sent	send	VERB
issue-1276	72	88	.	.	PUNCT
issue-1276	73	1	it	it	PRON
issue-1276	73	2	may	may	AUX
issue-1276	73	3	seem	seem	VERB
issue-1276	73	4	that	that	SCONJ
issue-1276	73	5	too	too	ADV
issue-1276	73	6	much	much	ADJ
issue-1276	73	7	attention	attention	NOUN
issue-1276	73	8	is	be	AUX
issue-1276	73	9	paid	pay	VERB
issue-1276	73	10	to	to	ADP
issue-1276	73	11	this	this	DET
issue-1276	73	12	problem	problem	NOUN
issue-1276	73	13	,	,	PUNCT
issue-1276	73	14	but	but	CCONJ
issue-1276	73	15	imagine	imagine	VERB
issue-1276	73	16	that	that	SCONJ
issue-1276	73	17	people	people	NOUN
issue-1276	73	18	registered	register	VERB
issue-1276	73	19	in	in	ADP
issue-1276	73	20	one	one	NUM
issue-1276	73	21	place	place	NOUN
issue-1276	73	22	live	live	VERB
issue-1276	73	23	and	and	CCONJ
issue-1276	73	24	work	work	VERB
issue-1276	73	25	in	in	ADP
issue-1276	73	26	another	another	PRON
issue-1276	73	27	,	,	PUNCT
issue-1276	73	28	which	which	PRON
issue-1276	73	29	means	mean	VERB
issue-1276	73	30	that	that	SCONJ
issue-1276	73	31	a	a	DET
issue-1276	73	32	share	share	NOUN
issue-1276	73	33	of	of	ADP
issue-1276	73	34	their	their	PRON
issue-1276	73	35	income	income	NOUN
issue-1276	73	36	in	in	ADP
issue-1276	73	37	the	the	DET
issue-1276	73	38	form	form	NOUN
issue-1276	73	39	of	of	ADP
issue-1276	73	40	personal	personal	ADJ
issue-1276	73	41	income	income	NOUN
issue-1276	73	42	tax	tax	NOUN
issue-1276	73	43	is	be	AUX
issue-1276	73	44	sent	send	VERB
issue-1276	73	45	to	to	ADP
issue-1276	73	46	the	the	DET
issue-1276	73	47	budget	budget	NOUN
issue-1276	73	48	,	,	PUNCT
issue-1276	73	49	where	where	SCONJ
issue-1276	73	50	they	they	PRON
issue-1276	73	51	do	do	AUX
issue-1276	73	52	not	not	PART
issue-1276	73	53	live	live	VERB
issue-1276	73	54	,	,	PUNCT
issue-1276	73	55	and	and	CCONJ
issue-1276	73	56	therefore	therefore	ADV
issue-1276	73	57	do	do	AUX
issue-1276	73	58	not	not	PART
issue-1276	73	59	use	use	VERB
issue-1276	73	60	the	the	DET
issue-1276	73	61	benefits	benefit	NOUN
issue-1276	73	62	that	that	PRON
issue-1276	73	63	are	be	AUX
issue-1276	73	64	the	the	DET
issue-1276	73	65	equivalent	equivalent	NOUN
issue-1276	73	66	of	of	ADP
issue-1276	73	67	their	their	PRON
issue-1276	73	68	payments	payment	NOUN
issue-1276	73	69	.	.	PUNCT
issue-1276	74	1	this	this	DET
issue-1276	74	2	situation	situation	NOUN
issue-1276	74	3	is	be	AUX
issue-1276	74	4	seen	see	VERB
issue-1276	74	5	as	as	ADP
issue-1276	74	6	a	a	DET
issue-1276	74	7	systemic	systemic	ADJ
issue-1276	74	8	error	error	NOUN
issue-1276	74	9	that	that	PRON
issue-1276	74	10	must	must	AUX
issue-1276	74	11	be	be	AUX
issue-1276	74	12	corrected	correct	VERB
issue-1276	74	13	,	,	PUNCT
issue-1276	74	14	because	because	SCONJ
issue-1276	74	15	this	this	DET
issue-1276	74	16	approach	approach	NOUN
issue-1276	74	17	misrepresents	misrepresent	VERB
issue-1276	74	18	the	the	DET
issue-1276	74	19	whole	whole	ADJ
issue-1276	74	20	picture	picture	NOUN
issue-1276	74	21	of	of	ADP
issue-1276	74	22	fiscal	fiscal	ADJ
issue-1276	74	23	equalization	equalization	NOUN
issue-1276	74	24	.	.	PUNCT
issue-1276	75	1	if	if	SCONJ
issue-1276	75	2	this	this	DET
issue-1276	75	3	issue	issue	NOUN
issue-1276	75	4	is	be	AUX
issue-1276	75	5	not	not	PART
issue-1276	75	6	resolved	resolve	VERB
issue-1276	75	7	at	at	ADP
issue-1276	75	8	the	the	DET
issue-1276	75	9	legislative	legislative	ADJ
issue-1276	75	10	level	level	NOUN
issue-1276	75	11	,	,	PUNCT
issue-1276	75	12	it	it	PRON
issue-1276	75	13	will	will	AUX
issue-1276	75	14	ultimately	ultimately	ADV
issue-1276	75	15	lead	lead	VERB
issue-1276	75	16	to	to	ADP
issue-1276	75	17	an	an	DET
issue-1276	75	18	understanding	understanding	NOUN
issue-1276	75	19	of	of	ADP
issue-1276	75	20	the	the	DET
issue-1276	75	21	precariousness	precariousness	NOUN
issue-1276	75	22	of	of	ADP
issue-1276	75	23	the	the	DET
issue-1276	75	24	entire	entire	ADJ
issue-1276	75	25	construction	construction	NOUN
issue-1276	75	26	of	of	ADP
issue-1276	75	27	fiscal	fiscal	ADJ
issue-1276	75	28	decentralization	decentralization	NOUN
issue-1276	75	29	,	,	PUNCT
issue-1276	75	30	which	which	PRON
issue-1276	75	31	will	will	AUX
issue-1276	75	32	discredit	discredit	VERB
issue-1276	75	33	all	all	DET
issue-1276	75	34	efforts	effort	NOUN
issue-1276	75	35	to	to	PART
issue-1276	75	36	consolidate	consolidate	VERB
issue-1276	75	37	village	village	NOUN
issue-1276	75	38	and	and	CCONJ
issue-1276	75	39	town	town	NOUN
issue-1276	75	40	councils	council	NOUN
issue-1276	75	41	(	(	PUNCT
issue-1276	75	42	radas	radas	PROPN
issue-1276	75	43	)	)	PUNCT
issue-1276	75	44	in	in	ADP
issue-1276	75	45	ukraine	ukraine	PROPN
issue-1276	75	46	.	.	PUNCT
issue-1276	76	1	baltic	baltic	PROPN
issue-1276	76	2	journal	journal	PROPN
issue-1276	76	3	of	of	ADP
issue-1276	76	4	economic	economic	ADJ
issue-1276	76	5	studies	study	NOUN
issue-1276	76	6	200	200	NUM
issue-1276	76	7	vol	vol	NOUN
issue-1276	76	8	.	.	PUNCT
issue-1276	77	1	7	7	NUM
issue-1276	77	2	no	no	NOUN
issue-1276	77	3	.	.	NOUN
issue-1276	77	4	4	4	NUM
issue-1276	77	5	,	,	PUNCT
issue-1276	77	6	2021	2021	NUM
issue-1276	77	7	5	5	NUM
issue-1276	77	8	.	.	PUNCT
issue-1276	78	1	contradictions	contradiction	NOUN
issue-1276	78	2	and	and	CCONJ
issue-1276	78	3	ways	way	NOUN
issue-1276	78	4	to	to	PART
issue-1276	78	5	resolve	resolve	VERB
issue-1276	78	6	them	they	PRON
issue-1276	78	7	in	in	ADP
issue-1276	78	8	the	the	DET
issue-1276	78	9	context	context	NOUN
issue-1276	78	10	of	of	ADP
issue-1276	78	11	financial	financial	ADJ
issue-1276	78	12	decentralization	decentralization	NOUN
issue-1276	78	13	observing	observe	VERB
issue-1276	78	14	the	the	DET
issue-1276	78	15	process	process	NOUN
issue-1276	78	16	of	of	ADP
issue-1276	78	17	decentralization	decentralization	NOUN
issue-1276	79	1	,	,	PUNCT
issue-1276	79	2	it	it	PRON
issue-1276	79	3	can	can	AUX
issue-1276	79	4	be	be	AUX
issue-1276	79	5	argued	argue	VERB
issue-1276	79	6	that	that	SCONJ
issue-1276	79	7	this	this	DET
issue-1276	79	8	process	process	NOUN
issue-1276	79	9	does	do	AUX
issue-1276	79	10	not	not	PART
issue-1276	79	11	last	last	VERB
issue-1276	79	12	very	very	ADV
issue-1276	79	13	easily	easily	ADV
issue-1276	79	14	,	,	PUNCT
issue-1276	79	15	to	to	PART
issue-1276	79	16	solve	solve	VERB
issue-1276	79	17	this	this	DET
issue-1276	79	18	problem	problem	NOUN
issue-1276	79	19	great	great	ADJ
issue-1276	79	20	efforts	effort	NOUN
issue-1276	79	21	have	have	AUX
issue-1276	79	22	been	be	AUX
issue-1276	79	23	made	make	VERB
issue-1276	79	24	,	,	PUNCT
issue-1276	79	25	but	but	CCONJ
issue-1276	79	26	these	these	DET
issue-1276	79	27	efforts	effort	NOUN
issue-1276	79	28	will	will	AUX
issue-1276	79	29	be	be	AUX
issue-1276	79	30	in	in	ADP
issue-1276	79	31	vain	vain	ADJ
issue-1276	79	32	,	,	PUNCT
issue-1276	79	33	because	because	SCONJ
issue-1276	79	34	the	the	DET
issue-1276	79	35	personal	personal	ADJ
issue-1276	79	36	income	income	NOUN
issue-1276	79	37	tax	tax	NOUN
issue-1276	79	38	is	be	AUX
issue-1276	79	39	more	more	ADJ
issue-1276	79	40	than	than	ADP
issue-1276	79	41	50	50	NUM
issue-1276	79	42	%	%	NOUN
issue-1276	79	43	of	of	ADP
issue-1276	79	44	the	the	DET
issue-1276	79	45	income	income	NOUN
issue-1276	79	46	of	of	ADP
issue-1276	79	47	hromadas	hromada	NOUN
issue-1276	79	48	,	,	PUNCT
issue-1276	79	49	that	that	ADV
issue-1276	79	50	is	is	ADV
issue-1276	79	51	,	,	PUNCT
issue-1276	79	52	its	its	PRON
issue-1276	79	53	revenue	revenue	NOUN
issue-1276	79	54	is	be	AUX
issue-1276	79	55	the	the	DET
issue-1276	79	56	basis	basis	NOUN
issue-1276	79	57	in	in	ADP
issue-1276	79	58	this	this	DET
issue-1276	79	59	scheme	scheme	NOUN
issue-1276	79	60	.	.	PUNCT
issue-1276	80	1	to	to	PART
issue-1276	80	2	solve	solve	VERB
issue-1276	80	3	the	the	DET
issue-1276	80	4	problem	problem	NOUN
issue-1276	80	5	in	in	ADP
issue-1276	80	6	the	the	DET
issue-1276	80	7	system	system	NOUN
issue-1276	80	8	of	of	ADP
issue-1276	80	9	charging	charge	VERB
issue-1276	80	10	tax	tax	NOUN
issue-1276	80	11	on	on	ADP
issue-1276	80	12	personal	personal	ADJ
issue-1276	80	13	income	income	NOUN
issue-1276	80	14	it	it	PRON
issue-1276	80	15	is	be	AUX
issue-1276	80	16	proposed	propose	VERB
issue-1276	80	17	to	to	PART
issue-1276	80	18	study	study	VERB
issue-1276	80	19	the	the	DET
issue-1276	80	20	theoretical	theoretical	ADJ
issue-1276	80	21	aspects	aspect	NOUN
issue-1276	80	22	of	of	ADP
issue-1276	80	23	public	public	ADJ
issue-1276	80	24	finance	finance	NOUN
issue-1276	80	25	,	,	PUNCT
issue-1276	80	26	as	as	ADV
issue-1276	80	27	well	well	ADV
issue-1276	80	28	as	as	ADP
issue-1276	80	29	the	the	DET
issue-1276	80	30	experience	experience	NOUN
issue-1276	80	31	of	of	ADP
issue-1276	80	32	european	european	ADJ
issue-1276	80	33	countries	country	NOUN
issue-1276	80	34	with	with	ADP
issue-1276	80	35	existing	exist	VERB
issue-1276	80	36	practices	practice	NOUN
issue-1276	80	37	regarding	regard	VERB
issue-1276	80	38	the	the	DET
issue-1276	80	39	financing	financing	NOUN
issue-1276	80	40	of	of	ADP
issue-1276	80	41	local	local	ADJ
issue-1276	80	42	government	government	NOUN
issue-1276	80	43	through	through	ADP
issue-1276	80	44	personal	personal	ADJ
issue-1276	80	45	income	income	NOUN
issue-1276	80	46	tax	tax	NOUN
issue-1276	80	47	.	.	PUNCT
issue-1276	81	1	most	most	ADV
issue-1276	81	2	importantly	importantly	ADV
issue-1276	81	3	,	,	PUNCT
issue-1276	81	4	after	after	ADP
issue-1276	81	5	studying	study	VERB
issue-1276	81	6	theoretical	theoretical	ADJ
issue-1276	81	7	works	work	NOUN
issue-1276	81	8	on	on	ADP
issue-1276	81	9	the	the	DET
issue-1276	81	10	subject	subject	NOUN
issue-1276	81	11	of	of	ADP
issue-1276	81	12	public	public	ADJ
issue-1276	81	13	finance	finance	NOUN
issue-1276	81	14	,	,	PUNCT
issue-1276	81	15	it	it	PRON
issue-1276	81	16	was	be	AUX
issue-1276	81	17	possible	possible	ADJ
issue-1276	81	18	to	to	PART
issue-1276	81	19	establish	establish	VERB
issue-1276	81	20	that	that	SCONJ
issue-1276	81	21	the	the	DET
issue-1276	81	22	more	more	ADJ
issue-1276	81	23	freedom	freedom	NOUN
issue-1276	81	24	in	in	ADP
issue-1276	81	25	setting	set	VERB
issue-1276	81	26	the	the	DET
issue-1276	81	27	rates	rate	NOUN
issue-1276	81	28	of	of	ADP
issue-1276	81	29	local	local	ADJ
issue-1276	81	30	taxes	taxis	NOUN
issue-1276	81	31	and	and	CCONJ
issue-1276	81	32	fees	fee	NOUN
issue-1276	81	33	is	be	AUX
issue-1276	81	34	given	give	VERB
issue-1276	81	35	to	to	ADP
issue-1276	81	36	local	local	ADJ
issue-1276	81	37	governments	government	NOUN
issue-1276	81	38	,	,	PUNCT
issue-1276	81	39	the	the	PRON
issue-1276	81	40	greater	great	ADJ
issue-1276	81	41	the	the	DET
issue-1276	81	42	possibility	possibility	NOUN
issue-1276	81	43	of	of	ADP
issue-1276	81	44	setting	set	VERB
issue-1276	81	45	them	they	PRON
issue-1276	81	46	at	at	ADP
issue-1276	81	47	the	the	DET
issue-1276	81	48	level	level	NOUN
issue-1276	81	49	suggested	suggest	VERB
issue-1276	81	50	by	by	ADP
issue-1276	81	51	local	local	ADJ
issue-1276	81	52	residents	resident	NOUN
issue-1276	81	53	,	,	PUNCT
issue-1276	81	54	since	since	SCONJ
issue-1276	81	55	the	the	DET
issue-1276	81	56	hromada	hromada	NOUN
issue-1276	81	57	will	will	AUX
issue-1276	81	58	demand	demand	VERB
issue-1276	81	59	,	,	PUNCT
issue-1276	81	60	with	with	ADP
issue-1276	81	61	a	a	DET
issue-1276	81	62	high	high	ADJ
issue-1276	81	63	level	level	NOUN
issue-1276	81	64	of	of	ADP
issue-1276	81	65	taxation	taxation	NOUN
issue-1276	81	66	,	,	PUNCT
issue-1276	81	67	adequate	adequate	ADJ
issue-1276	81	68	quality	quality	NOUN
issue-1276	81	69	provision	provision	NOUN
issue-1276	81	70	for	for	ADP
issue-1276	81	71	its	its	PRON
issue-1276	81	72	vital	vital	ADJ
issue-1276	81	73	needs	need	NOUN
issue-1276	81	74	and	and	CCONJ
issue-1276	81	75	,	,	PUNCT
issue-1276	81	76	in	in	ADP
issue-1276	81	77	addition	addition	NOUN
issue-1276	81	78	,	,	PUNCT
issue-1276	81	79	accountability	accountability	NOUN
issue-1276	81	80	from	from	ADP
issue-1276	81	81	local	local	ADJ
issue-1276	81	82	governments	government	NOUN
issue-1276	81	83	.	.	PUNCT
issue-1276	82	1	but	but	CCONJ
issue-1276	82	2	in	in	ADP
issue-1276	82	3	practice	practice	NOUN
issue-1276	82	4	it	it	PRON
issue-1276	82	5	works	work	VERB
issue-1276	82	6	differently	differently	ADV
issue-1276	82	7	,	,	PUNCT
issue-1276	82	8	because	because	SCONJ
issue-1276	82	9	the	the	DET
issue-1276	82	10	administration	administration	NOUN
issue-1276	82	11	of	of	ADP
issue-1276	82	12	taxes	taxis	NOUN
issue-1276	82	13	such	such	ADJ
issue-1276	82	14	as	as	ADP
issue-1276	82	15	value	value	NOUN
issue-1276	82	16	added	add	VERB
issue-1276	82	17	tax	tax	NOUN
issue-1276	82	18	,	,	PUNCT
issue-1276	82	19	personal	personal	ADJ
issue-1276	82	20	income	income	NOUN
issue-1276	82	21	tax	tax	NOUN
issue-1276	82	22	and	and	CCONJ
issue-1276	82	23	corporate	corporate	ADJ
issue-1276	82	24	income	income	NOUN
issue-1276	82	25	tax	tax	NOUN
issue-1276	82	26	,	,	PUNCT
issue-1276	82	27	which	which	PRON
issue-1276	82	28	are	be	AUX
issue-1276	82	29	the	the	DET
issue-1276	82	30	main	main	ADJ
issue-1276	82	31	sources	source	NOUN
issue-1276	82	32	of	of	ADP
issue-1276	82	33	tax	tax	NOUN
issue-1276	82	34	revenues	revenue	NOUN
issue-1276	82	35	of	of	ADP
issue-1276	82	36	the	the	DET
issue-1276	82	37	budget	budget	NOUN
issue-1276	82	38	,	,	PUNCT
issue-1276	82	39	is	be	AUX
issue-1276	82	40	more	more	ADV
issue-1276	82	41	effectively	effectively	ADV
issue-1276	82	42	performed	perform	VERB
issue-1276	82	43	by	by	ADP
issue-1276	82	44	the	the	DET
issue-1276	82	45	state	state	NOUN
issue-1276	82	46	government	government	NOUN
issue-1276	82	47	,	,	PUNCT
issue-1276	82	48	but	but	CCONJ
issue-1276	82	49	the	the	DET
issue-1276	82	50	solution	solution	NOUN
issue-1276	82	51	of	of	ADP
issue-1276	82	52	social	social	ADJ
issue-1276	82	53	problems	problem	NOUN
issue-1276	82	54	should	should	AUX
issue-1276	82	55	be	be	AUX
issue-1276	82	56	provided	provide	VERB
issue-1276	82	57	by	by	ADP
issue-1276	82	58	local	local	ADJ
issue-1276	82	59	taxes	taxis	NOUN
issue-1276	82	60	and	and	CCONJ
issue-1276	82	61	fees	fee	NOUN
issue-1276	82	62	,	,	PUNCT
issue-1276	82	63	that	that	ADV
issue-1276	82	64	is	is	ADV
issue-1276	82	65	,	,	PUNCT
issue-1276	82	66	property	property	NOUN
issue-1276	82	67	tax	tax	NOUN
issue-1276	82	68	mainly	mainly	ADV
issue-1276	82	69	,	,	PUNCT
issue-1276	82	70	which	which	PRON
issue-1276	82	71	in	in	ADP
issue-1276	82	72	volume	volume	NOUN
issue-1276	82	73	is	be	AUX
issue-1276	82	74	simply	simply	ADV
issue-1276	82	75	impossible	impossible	ADJ
issue-1276	82	76	.	.	PUNCT
issue-1276	83	1	so	so	ADV
issue-1276	83	2	,	,	PUNCT
issue-1276	83	3	in	in	ADP
issue-1276	83	4	practice	practice	NOUN
issue-1276	83	5	there	there	PRON
issue-1276	83	6	is	be	VERB
issue-1276	83	7	a	a	DET
issue-1276	83	8	combination	combination	NOUN
issue-1276	83	9	of	of	ADP
issue-1276	83	10	local	local	ADJ
issue-1276	83	11	taxes	taxis	NOUN
issue-1276	83	12	and	and	CCONJ
issue-1276	83	13	fees	fee	NOUN
issue-1276	83	14	and	and	CCONJ
issue-1276	83	15	interbudgetary	interbudgetary	ADJ
issue-1276	83	16	transfers	transfer	NOUN
issue-1276	83	17	to	to	PART
issue-1276	83	18	cover	cover	VERB
issue-1276	83	19	the	the	DET
issue-1276	83	20	above	above	ADV
issue-1276	83	21	-	-	PUNCT
issue-1276	83	22	mentioned	mention	VERB
issue-1276	83	23	costs	cost	NOUN
issue-1276	83	24	.	.	PUNCT
issue-1276	84	1	as	as	ADP
issue-1276	84	2	a	a	DET
issue-1276	84	3	result	result	NOUN
issue-1276	84	4	of	of	ADP
issue-1276	84	5	a	a	DET
issue-1276	84	6	comprehensive	comprehensive	ADJ
issue-1276	84	7	analysis	analysis	NOUN
issue-1276	84	8	of	of	ADP
issue-1276	84	9	approaches	approach	NOUN
issue-1276	84	10	to	to	ADP
issue-1276	84	11	establishing	establish	VERB
issue-1276	84	12	the	the	DET
issue-1276	84	13	rate	rate	NOUN
issue-1276	84	14	of	of	ADP
issue-1276	84	15	personal	personal	ADJ
issue-1276	84	16	income	income	NOUN
issue-1276	84	17	tax	tax	NOUN
issue-1276	84	18	in	in	ADP
issue-1276	84	19	european	european	ADJ
issue-1276	84	20	countries	country	NOUN
issue-1276	84	21	,	,	PUNCT
issue-1276	84	22	it	it	PRON
issue-1276	84	23	can	can	AUX
issue-1276	84	24	be	be	AUX
issue-1276	84	25	said	say	VERB
issue-1276	84	26	with	with	ADP
issue-1276	84	27	certainty	certainty	NOUN
issue-1276	84	28	that	that	SCONJ
issue-1276	84	29	all	all	PRON
issue-1276	84	30	of	of	ADP
issue-1276	84	31	them	they	PRON
issue-1276	84	32	determine	determine	VERB
issue-1276	84	33	its	its	PRON
issue-1276	84	34	establishment	establishment	NOUN
issue-1276	84	35	not	not	PART
issue-1276	84	36	at	at	ADP
issue-1276	84	37	the	the	DET
issue-1276	84	38	place	place	NOUN
issue-1276	84	39	of	of	ADP
issue-1276	84	40	work	work	NOUN
issue-1276	84	41	,	,	PUNCT
issue-1276	84	42	but	but	CCONJ
issue-1276	84	43	at	at	ADP
issue-1276	84	44	the	the	DET
issue-1276	84	45	place	place	NOUN
issue-1276	84	46	of	of	ADP
issue-1276	84	47	residence	residence	NOUN
issue-1276	84	48	of	of	ADP
issue-1276	84	49	the	the	DET
issue-1276	84	50	payer	payer	NOUN
issue-1276	84	51	.	.	PUNCT
issue-1276	85	1	consequently	consequently	ADV
issue-1276	85	2	,	,	PUNCT
issue-1276	85	3	the	the	DET
issue-1276	85	4	idea	idea	NOUN
issue-1276	85	5	of	of	ADP
issue-1276	85	6	the	the	DET
issue-1276	85	7	whole	whole	ADJ
issue-1276	85	8	decentralization	decentralization	NOUN
issue-1276	85	9	reform	reform	NOUN
issue-1276	85	10	is	be	AUX
issue-1276	85	11	precisely	precisely	ADV
issue-1276	85	12	that	that	SCONJ
issue-1276	85	13	local	local	ADJ
issue-1276	85	14	government	government	NOUN
issue-1276	85	15	should	should	AUX
issue-1276	85	16	serve	serve	VERB
issue-1276	85	17	those	those	PRON
issue-1276	85	18	who	who	PRON
issue-1276	85	19	elect	elect	VERB
issue-1276	85	20	it	it	PRON
issue-1276	85	21	and	and	CCONJ
issue-1276	85	22	,	,	PUNCT
issue-1276	85	23	accordingly	accordingly	ADV
issue-1276	85	24	,	,	PUNCT
issue-1276	85	25	reside	reside	VERB
issue-1276	85	26	in	in	ADP
issue-1276	85	27	the	the	DET
issue-1276	85	28	territory	territory	NOUN
issue-1276	85	29	of	of	ADP
issue-1276	85	30	that	that	DET
issue-1276	85	31	hromada	hromada	NOUN
issue-1276	85	32	.	.	PUNCT
issue-1276	86	1	therefore	therefore	ADV
issue-1276	86	2	,	,	PUNCT
issue-1276	86	3	the	the	DET
issue-1276	86	4	charging	charging	NOUN
issue-1276	86	5	of	of	ADP
issue-1276	86	6	personal	personal	ADJ
issue-1276	86	7	income	income	NOUN
issue-1276	86	8	tax	tax	NOUN
issue-1276	86	9	to	to	ADP
issue-1276	86	10	local	local	ADJ
issue-1276	86	11	budgets	budget	NOUN
issue-1276	86	12	at	at	ADP
issue-1276	86	13	the	the	DET
issue-1276	86	14	place	place	NOUN
issue-1276	86	15	of	of	ADP
issue-1276	86	16	residence	residence	NOUN
issue-1276	86	17	of	of	ADP
issue-1276	86	18	the	the	DET
issue-1276	86	19	payer	payer	NOUN
issue-1276	86	20	of	of	ADP
issue-1276	86	21	this	this	DET
issue-1276	86	22	tax	tax	NOUN
issue-1276	86	23	is	be	AUX
issue-1276	86	24	the	the	DET
issue-1276	86	25	only	only	ADJ
issue-1276	86	26	possible	possible	ADJ
issue-1276	86	27	step	step	NOUN
issue-1276	86	28	for	for	ADP
issue-1276	86	29	a	a	DET
issue-1276	86	30	fair	fair	ADJ
issue-1276	86	31	balance	balance	NOUN
issue-1276	86	32	of	of	ADP
issue-1276	86	33	financial	financial	ADJ
issue-1276	86	34	opportunities	opportunity	NOUN
issue-1276	86	35	of	of	ADP
issue-1276	86	36	territorial	territorial	ADJ
issue-1276	86	37	units	unit	NOUN
issue-1276	86	38	.	.	PUNCT
issue-1276	87	1	understanding	understand	VERB
issue-1276	87	2	such	such	DET
issue-1276	87	3	a	a	DET
issue-1276	87	4	legislative	legislative	ADJ
issue-1276	87	5	conflict	conflict	NOUN
issue-1276	87	6	,	,	PUNCT
issue-1276	87	7	it	it	PRON
issue-1276	87	8	is	be	AUX
issue-1276	87	9	necessary	necessary	ADJ
issue-1276	87	10	to	to	PART
issue-1276	87	11	consider	consider	VERB
issue-1276	87	12	in	in	ADP
issue-1276	87	13	more	more	ADJ
issue-1276	87	14	detail	detail	NOUN
issue-1276	87	15	the	the	DET
issue-1276	87	16	operational	operational	ADJ
issue-1276	87	17	consequences	consequence	NOUN
issue-1276	87	18	of	of	ADP
issue-1276	87	19	such	such	ADJ
issue-1276	87	20	actions	action	NOUN
issue-1276	87	21	of	of	ADP
issue-1276	87	22	the	the	DET
issue-1276	87	23	authorities	authority	NOUN
issue-1276	87	24	.	.	PUNCT
issue-1276	88	1	the	the	DET
issue-1276	88	2	government	government	NOUN
issue-1276	88	3	in	in	ADP
issue-1276	88	4	this	this	DET
issue-1276	88	5	situation	situation	NOUN
issue-1276	88	6	should	should	AUX
issue-1276	88	7	come	come	VERB
issue-1276	88	8	up	up	ADP
issue-1276	88	9	with	with	ADP
issue-1276	88	10	a	a	DET
issue-1276	88	11	proposal	proposal	NOUN
issue-1276	88	12	to	to	PART
issue-1276	88	13	reorganize	reorganize	VERB
issue-1276	88	14	as	as	ADV
issue-1276	88	15	soon	soon	ADV
issue-1276	88	16	as	as	ADP
issue-1276	88	17	possible	possible	ADJ
issue-1276	88	18	at	at	ADP
issue-1276	88	19	the	the	DET
issue-1276	88	20	legislative	legislative	ADJ
issue-1276	88	21	level	level	NOUN
issue-1276	88	22	the	the	DET
issue-1276	88	23	information	information	NOUN
issue-1276	88	24	and	and	CCONJ
issue-1276	88	25	methodological	methodological	ADJ
issue-1276	88	26	system	system	NOUN
issue-1276	88	27	so	so	SCONJ
issue-1276	88	28	that	that	SCONJ
issue-1276	88	29	the	the	DET
issue-1276	88	30	treasury	treasury	NOUN
issue-1276	88	31	would	would	AUX
issue-1276	88	32	have	have	VERB
issue-1276	88	33	the	the	DET
issue-1276	88	34	opportunity	opportunity	NOUN
issue-1276	88	35	in	in	ADP
issue-1276	88	36	1	1	NUM
issue-1276	88	37	tax	tax	NOUN
issue-1276	88	38	on	on	ADP
issue-1276	88	39	profits	profit	NOUN
issue-1276	88	40	of	of	ADP
issue-1276	88	41	companies	company	NOUN
issue-1276	88	42	and	and	CCONJ
issue-1276	88	43	monetary	monetary	ADJ
issue-1276	88	44	institutions	institution	NOUN
issue-1276	88	45	of	of	ADP
issue-1276	88	46	public	public	ADJ
issue-1276	88	47	utilities	utility	NOUN
issue-1276	88	48	rent	rent	VERB
issue-1276	88	49	payment	payment	NOUN
issue-1276	88	50	for	for	ADP
issue-1276	88	51	special	special	ADJ
issue-1276	88	52	use	use	NOUN
issue-1276	88	53	of	of	ADP
issue-1276	88	54	forest	forest	NOUN
issue-1276	88	55	resources	resource	NOUN
issue-1276	88	56	of	of	ADP
issue-1276	88	57	state	state	NOUN
issue-1276	88	58	importance	importance	NOUN
issue-1276	88	59	rent	rent	NOUN
issue-1276	88	60	payment	payment	NOUN
issue-1276	88	61	for	for	ADP
issue-1276	88	62	special	special	ADJ
issue-1276	88	63	use	use	NOUN
issue-1276	88	64	of	of	ADP
issue-1276	88	65	water	water	NOUN
issue-1276	88	66	bodies	body	NOUN
issue-1276	88	67	of	of	ADP
issue-1276	88	68	local	local	ADJ
issue-1276	88	69	importance	importance	NOUN
issue-1276	88	70	rental	rental	ADJ
issue-1276	88	71	payment	payment	NOUN
issue-1276	88	72	for	for	ADP
issue-1276	88	73	the	the	DET
issue-1276	88	74	use	use	NOUN
issue-1276	88	75	of	of	ADP
issue-1276	88	76	mines	mine	NOUN
issue-1276	88	77	and	and	CCONJ
issue-1276	88	78	quarries	quarry	NOUN
issue-1276	88	79	for	for	ADP
issue-1276	88	80	the	the	DET
issue-1276	88	81	extraction	extraction	NOUN
issue-1276	88	82	of	of	ADP
issue-1276	88	83	minerals	mineral	NOUN
issue-1276	88	84	of	of	ADP
issue-1276	88	85	national	national	ADJ
issue-1276	88	86	importance	importance	NOUN
issue-1276	88	87	excise	excise	NOUN
issue-1276	88	88	tax	tax	NOUN
issue-1276	88	89	on	on	ADP
issue-1276	88	90	sales	sale	NOUN
issue-1276	88	91	of	of	ADP
issue-1276	88	92	excisable	excisable	ADJ
issue-1276	88	93	goods	good	NOUN
issue-1276	88	94	by	by	ADP
issue-1276	88	95	retailers	retailer	NOUN
issue-1276	88	96	fee	fee	NOUN
issue-1276	88	97	for	for	ADP
issue-1276	88	98	vehicle	vehicle	NOUN
issue-1276	88	99	parking	parking	NOUN
issue-1276	88	100	spaces	space	NOUN
issue-1276	88	101	tourist	tourist	NOUN
issue-1276	88	102	tax	tax	NOUN
issue-1276	88	103	single	single	ADJ
issue-1276	88	104	contribution	contribution	NOUN
issue-1276	88	105	payment	payment	NOUN
issue-1276	88	106	for	for	ADP
issue-1276	88	107	the	the	DET
issue-1276	88	108	placement	placement	NOUN
issue-1276	88	109	of	of	ADP
issue-1276	88	110	temporarily	temporarily	ADV
issue-1276	88	111	free	free	ADJ
issue-1276	88	112	funds	fund	NOUN
issue-1276	88	113	of	of	ADP
issue-1276	88	114	local	local	ADJ
issue-1276	88	115	budgets	budget	NOUN
issue-1276	88	116	administrative	administrative	ADJ
issue-1276	88	117	fines	fine	NOUN
issue-1276	88	118	and	and	CCONJ
issue-1276	88	119	other	other	ADJ
issue-1276	88	120	sanctions	sanction	NOUN
issue-1276	88	121	payment	payment	NOUN
issue-1276	88	122	for	for	ADP
issue-1276	88	123	licenses	license	NOUN
issue-1276	88	124	for	for	ADP
issue-1276	88	125	certain	certain	ADJ
issue-1276	88	126	types	type	NOUN
issue-1276	88	127	of	of	ADP
issue-1276	88	128	economic	economic	ADJ
issue-1276	88	129	activities	activity	NOUN
issue-1276	88	130	and	and	CCONJ
issue-1276	88	131	certificates	certificate	NOUN
issue-1276	88	132	issued	issue	VERB
issue-1276	88	133	by	by	ADP
issue-1276	88	134	executive	executive	ADJ
issue-1276	88	135	bodies	body	NOUN
issue-1276	88	136	of	of	ADP
issue-1276	88	137	local	local	ADJ
issue-1276	88	138	councils	council	NOUN
issue-1276	88	139	and	and	CCONJ
issue-1276	88	140	local	local	ADJ
issue-1276	88	141	executive	executive	ADJ
issue-1276	88	142	authorities	authority	NOUN
issue-1276	88	143	administrative	administrative	ADJ
issue-1276	88	144	fee	fee	NOUN
issue-1276	88	145	for	for	ADP
issue-1276	88	146	state	state	NOUN
issue-1276	88	147	registration	registration	NOUN
issue-1276	88	148	of	of	ADP
issue-1276	88	149	legal	legal	ADJ
issue-1276	88	150	entities	entity	NOUN
issue-1276	88	151	,	,	PUNCT
issue-1276	88	152	individuals	individual	NOUN
issue-1276	88	153	(	(	PUNCT
issue-1276	88	154	entrepreneurs	entrepreneur	NOUN
issue-1276	88	155	and	and	CCONJ
issue-1276	88	156	public	public	ADJ
issue-1276	88	157	formations	formation	NOUN
issue-1276	88	158	)	)	PUNCT
issue-1276	88	159	payment	payment	NOUN
issue-1276	88	160	for	for	ADP
issue-1276	88	161	the	the	DET
issue-1276	88	162	provision	provision	NOUN
issue-1276	88	163	of	of	ADP
issue-1276	88	164	other	other	ADJ
issue-1276	88	165	administrative	administrative	ADJ
issue-1276	88	166	services	service	NOUN
issue-1276	88	167	administrative	administrative	ADJ
issue-1276	88	168	fee	fee	NOUN
issue-1276	88	169	for	for	ADP
issue-1276	88	170	state	state	NOUN
issue-1276	88	171	registration	registration	NOUN
issue-1276	88	172	of	of	ADP
issue-1276	88	173	rights	right	NOUN
issue-1276	88	174	to	to	PART
issue-1276	88	175	immovable	immovable	VERB
issue-1276	88	176	property	property	NOUN
issue-1276	88	177	and	and	CCONJ
issue-1276	88	178	its	its	PRON
issue-1276	88	179	encumbrances	encumbrance	NOUN
issue-1276	88	180	state	state	NOUN
issue-1276	88	181	duty	duty	NOUN
issue-1276	88	182	rent	rent	NOUN
issue-1276	88	183	payment	payment	NOUN
issue-1276	88	184	for	for	ADP
issue-1276	88	185	water	water	NOUN
issue-1276	88	186	bodies	body	NOUN
issue-1276	88	187	(	(	PUNCT
issue-1276	88	188	their	their	PRON
issue-1276	88	189	parts	part	NOUN
issue-1276	88	190	)	)	PUNCT
issue-1276	88	191	concession	concession	NOUN
issue-1276	88	192	payments	payment	NOUN
issue-1276	88	193	for	for	ADP
issue-1276	88	194	communal	communal	ADJ
issue-1276	88	195	property	property	NOUN
issue-1276	88	196	100	100	NUM
issue-1276	88	197	%	%	NOUN
issue-1276	88	198	personal	personal	ADJ
issue-1276	88	199	income	income	NOUN
issue-1276	88	200	tax	tax	NOUN
issue-1276	88	201	rent	rent	NOUN
issue-1276	88	202	payment	payment	NOUN
issue-1276	88	203	for	for	ADP
issue-1276	88	204	special	special	ADJ
issue-1276	88	205	use	use	NOUN
issue-1276	88	206	of	of	ADP
issue-1276	88	207	forest	forest	NOUN
issue-1276	88	208	resources	resource	NOUN
issue-1276	88	209	of	of	ADP
issue-1276	88	210	state	state	NOUN
issue-1276	88	211	importance	importance	NOUN
issue-1276	88	212	rental	rental	ADJ
issue-1276	88	213	payment	payment	NOUN
issue-1276	88	214	for	for	ADP
issue-1276	88	215	the	the	DET
issue-1276	88	216	use	use	NOUN
issue-1276	88	217	of	of	ADP
issue-1276	88	218	the	the	DET
issue-1276	88	219	production	production	NOUN
issue-1276	88	220	of	of	ADP
issue-1276	88	221	oil	oil	NOUN
issue-1276	88	222	,	,	PUNCT
issue-1276	88	223	natural	natural	ADJ
issue-1276	88	224	gas	gas	NOUN
issue-1276	88	225	and	and	CCONJ
issue-1276	88	226	gas	gas	NOUN
issue-1276	88	227	liquid	liquid	NOUN
issue-1276	88	228	60	60	NUM
issue-1276	88	229	37	37	NUM
issue-1276	88	230	5	5	NUM
issue-1276	88	231	%	%	NOUN
issue-1276	88	232	3	3	NUM
issue-1276	88	233	%	%	NOUN
issue-1276	88	234	rental	rental	ADJ
issue-1276	88	235	payment	payment	NOUN
issue-1276	88	236	for	for	ADP
issue-1276	88	237	the	the	DET
issue-1276	88	238	use	use	NOUN
issue-1276	88	239	of	of	ADP
issue-1276	88	240	mines	mine	NOUN
issue-1276	88	241	and	and	CCONJ
issue-1276	88	242	quarries	quarry	NOUN
issue-1276	88	243	for	for	ADP
issue-1276	88	244	the	the	DET
issue-1276	88	245	extraction	extraction	NOUN
issue-1276	88	246	of	of	ADP
issue-1276	88	247	minerals	mineral	NOUN
issue-1276	88	248	of	of	ADP
issue-1276	88	249	national	national	ADJ
issue-1276	88	250	importance	importance	NOUN
issue-1276	88	251	figure	figure	NOUN
issue-1276	88	252	3	3	NUM
issue-1276	88	253	.	.	PUNCT
issue-1276	89	1	financing	financing	NOUN
issue-1276	89	2	of	of	ADP
issue-1276	89	3	hromada	hromada	ADJ
issue-1276	89	4	budgets	budget	NOUN
issue-1276	89	5	in	in	ADP
issue-1276	89	6	2021	2021	NUM
issue-1276	89	7	by	by	ADP
issue-1276	89	8	various	various	ADJ
issue-1276	89	9	sources	source	NOUN
issue-1276	89	10	of	of	ADP
issue-1276	89	11	funding	fund	VERB
issue-1276	89	12	baltic	baltic	PROPN
issue-1276	89	13	journal	journal	PROPN
issue-1276	89	14	of	of	ADP
issue-1276	89	15	economic	economic	ADJ
issue-1276	89	16	studies	study	NOUN
issue-1276	89	17	201	201	NUM
issue-1276	89	18	vol	vol	NOUN
issue-1276	89	19	.	.	PROPN
issue-1276	89	20	7	7	NUM
issue-1276	89	21	no	no	NOUN
issue-1276	89	22	.	.	NOUN
issue-1276	89	23	4	4	NUM
issue-1276	89	24	,	,	PUNCT
issue-1276	89	25	2021	2021	NUM
issue-1276	89	26	the	the	DET
issue-1276	89	27	next	next	ADJ
issue-1276	89	28	two	two	NUM
issue-1276	89	29	or	or	CCONJ
issue-1276	89	30	three	three	NUM
issue-1276	89	31	years	year	NOUN
issue-1276	89	32	,	,	PUNCT
issue-1276	89	33	using	use	VERB
issue-1276	89	34	the	the	DET
issue-1276	89	35	rules	rule	NOUN
issue-1276	89	36	,	,	PUNCT
issue-1276	89	37	to	to	PART
issue-1276	89	38	set	set	VERB
issue-1276	89	39	off	off	ADP
issue-1276	89	40	part	part	NOUN
issue-1276	89	41	of	of	ADP
issue-1276	89	42	the	the	DET
issue-1276	89	43	personal	personal	ADJ
issue-1276	89	44	income	income	NOUN
issue-1276	89	45	tax	tax	NOUN
issue-1276	89	46	at	at	ADP
issue-1276	89	47	the	the	DET
issue-1276	89	48	place	place	NOUN
issue-1276	89	49	of	of	ADP
issue-1276	89	50	residence	residence	NOUN
issue-1276	89	51	of	of	ADP
issue-1276	89	52	the	the	DET
issue-1276	89	53	person	person	NOUN
issue-1276	89	54	paying	pay	VERB
issue-1276	89	55	it	it	PRON
issue-1276	89	56	.	.	PUNCT
issue-1276	90	1	and	and	CCONJ
issue-1276	90	2	here	here	ADV
issue-1276	90	3	begins	begin	VERB
issue-1276	90	4	the	the	DET
issue-1276	90	5	difficulties	difficulty	NOUN
issue-1276	90	6	,	,	PUNCT
issue-1276	90	7	from	from	ADP
issue-1276	90	8	the	the	DET
issue-1276	90	9	very	very	ADJ
issue-1276	90	10	beginning	beginning	NOUN
issue-1276	90	11	of	of	ADP
issue-1276	90	12	the	the	DET
issue-1276	90	13	distribution	distribution	NOUN
issue-1276	90	14	of	of	ADP
issue-1276	90	15	responsibilities	responsibility	NOUN
issue-1276	90	16	(	(	PUNCT
issue-1276	90	17	that	that	PRON
issue-1276	90	18	is	is	ADV
issue-1276	90	19	,	,	PUNCT
issue-1276	90	20	who	who	PRON
issue-1276	90	21	and	and	CCONJ
issue-1276	90	22	for	for	ADP
issue-1276	90	23	what	what	PRON
issue-1276	90	24	will	will	AUX
issue-1276	90	25	be	be	AUX
issue-1276	90	26	responsible	responsible	ADJ
issue-1276	90	27	in	in	ADP
issue-1276	90	28	this	this	DET
issue-1276	90	29	complex	complex	ADJ
issue-1276	90	30	process	process	NOUN
issue-1276	90	31	of	of	ADP
issue-1276	90	32	reform	reform	NOUN
issue-1276	90	33	)	)	PUNCT
issue-1276	90	34	,	,	PUNCT
issue-1276	90	35	especially	especially	ADV
issue-1276	90	36	when	when	SCONJ
issue-1276	90	37	it	it	PRON
issue-1276	90	38	comes	come	VERB
issue-1276	90	39	to	to	ADP
issue-1276	90	40	the	the	DET
issue-1276	90	41	city	city	NOUN
issue-1276	90	42	of	of	ADP
issue-1276	90	43	kiev	kiev	PROPN
issue-1276	90	44	,	,	PUNCT
issue-1276	90	45	because	because	SCONJ
issue-1276	90	46	here	here	ADV
issue-1276	90	47	the	the	DET
issue-1276	90	48	registration	registration	NOUN
issue-1276	90	49	,	,	PUNCT
issue-1276	90	50	place	place	NOUN
issue-1276	90	51	of	of	ADP
issue-1276	90	52	residence	residence	NOUN
issue-1276	90	53	and	and	CCONJ
issue-1276	90	54	place	place	NOUN
issue-1276	90	55	of	of	ADP
issue-1276	90	56	employment	employment	NOUN
issue-1276	90	57	are	be	AUX
issue-1276	90	58	generally	generally	ADV
issue-1276	90	59	three	three	NUM
issue-1276	90	60	different	different	ADJ
issue-1276	90	61	places	place	NOUN
issue-1276	90	62	.	.	PUNCT
issue-1276	91	1	this	this	PRON
issue-1276	91	2	is	be	AUX
issue-1276	91	3	where	where	SCONJ
issue-1276	91	4	the	the	DET
issue-1276	91	5	authorities	authority	NOUN
issue-1276	91	6	should	should	AUX
issue-1276	91	7	delegate	delegate	VERB
issue-1276	91	8	the	the	DET
issue-1276	91	9	ministry	ministry	PROPN
issue-1276	91	10	of	of	ADP
issue-1276	91	11	finance	finance	PROPN
issue-1276	91	12	of	of	ADP
issue-1276	91	13	ukraine	ukraine	NOUN
issue-1276	91	14	to	to	PART
issue-1276	91	15	model	model	VERB
issue-1276	91	16	and	and	CCONJ
issue-1276	91	17	begin	begin	VERB
issue-1276	91	18	to	to	PART
issue-1276	91	19	implement	implement	VERB
issue-1276	91	20	,	,	PUNCT
issue-1276	91	21	step	step	NOUN
issue-1276	91	22	by	by	ADP
issue-1276	91	23	step	step	NOUN
issue-1276	91	24	,	,	PUNCT
issue-1276	91	25	a	a	DET
issue-1276	91	26	new	new	ADJ
issue-1276	91	27	system	system	NOUN
issue-1276	91	28	for	for	ADP
issue-1276	91	29	calculating	calculate	VERB
issue-1276	91	30	personal	personal	ADJ
issue-1276	91	31	income	income	NOUN
issue-1276	91	32	tax	tax	NOUN
issue-1276	91	33	.	.	PUNCT
issue-1276	92	1	the	the	DET
issue-1276	92	2	ministry	ministry	PROPN
issue-1276	92	3	of	of	ADP
issue-1276	92	4	finance	finance	PROPN
issue-1276	92	5	of	of	ADP
issue-1276	92	6	ukraine	ukraine	NOUN
issue-1276	92	7	,	,	PUNCT
issue-1276	92	8	in	in	ADP
issue-1276	92	9	turn	turn	NOUN
issue-1276	92	10	,	,	PUNCT
issue-1276	92	11	realizing	realize	VERB
issue-1276	92	12	the	the	DET
issue-1276	92	13	complexity	complexity	NOUN
issue-1276	92	14	of	of	ADP
issue-1276	92	15	the	the	DET
issue-1276	92	16	process	process	NOUN
issue-1276	92	17	,	,	PUNCT
issue-1276	92	18	creates	create	VERB
issue-1276	92	19	an	an	DET
issue-1276	92	20	electronic	electronic	ADJ
issue-1276	92	21	format	format	NOUN
issue-1276	92	22	of	of	ADP
issue-1276	92	23	relations	relation	NOUN
issue-1276	92	24	,	,	PUNCT
issue-1276	92	25	which	which	PRON
issue-1276	92	26	will	will	AUX
issue-1276	92	27	be	be	AUX
issue-1276	92	28	accessible	accessible	ADJ
issue-1276	92	29	,	,	PUNCT
issue-1276	92	30	convenient	convenient	ADJ
issue-1276	92	31	and	and	CCONJ
issue-1276	92	32	reliable	reliable	ADJ
issue-1276	92	33	.	.	PUNCT
issue-1276	93	1	the	the	DET
issue-1276	93	2	main	main	ADJ
issue-1276	93	3	thing	thing	NOUN
issue-1276	93	4	in	in	ADP
issue-1276	93	5	this	this	DET
issue-1276	93	6	scheme	scheme	NOUN
issue-1276	93	7	is	be	AUX
issue-1276	93	8	to	to	PART
issue-1276	93	9	convince	convince	VERB
issue-1276	93	10	taxpayers	taxpayer	NOUN
issue-1276	93	11	that	that	SCONJ
issue-1276	93	12	their	their	PRON
issue-1276	93	13	timely	timely	ADJ
issue-1276	93	14	and	and	CCONJ
issue-1276	93	15	honest	honest	ADJ
issue-1276	93	16	registration	registration	NOUN
issue-1276	93	17	of	of	ADP
issue-1276	93	18	residence	residence	NOUN
issue-1276	93	19	is	be	AUX
issue-1276	93	20	a	a	DET
issue-1276	93	21	guarantee	guarantee	NOUN
issue-1276	93	22	of	of	ADP
issue-1276	93	23	development	development	NOUN
issue-1276	93	24	of	of	ADP
issue-1276	93	25	the	the	DET
issue-1276	93	26	territory	territory	NOUN
issue-1276	93	27	in	in	ADP
issue-1276	93	28	which	which	PRON
issue-1276	93	29	they	they	PRON
issue-1276	93	30	live	live	VERB
issue-1276	93	31	,	,	PUNCT
issue-1276	93	32	and	and	CCONJ
issue-1276	93	33	that	that	SCONJ
issue-1276	93	34	this	this	PRON
issue-1276	93	35	is	be	AUX
issue-1276	93	36	not	not	PART
issue-1276	93	37	another	another	DET
issue-1276	93	38	insidious	insidious	ADJ
issue-1276	93	39	plan	plan	NOUN
issue-1276	93	40	against	against	ADP
issue-1276	93	41	freedom	freedom	NOUN
issue-1276	93	42	of	of	ADP
issue-1276	93	43	choice	choice	NOUN
issue-1276	93	44	of	of	ADP
issue-1276	93	45	residence	residence	NOUN
issue-1276	93	46	.	.	PUNCT
issue-1276	94	1	many	many	ADJ
issue-1276	94	2	businesses	business	NOUN
issue-1276	94	3	already	already	ADV
issue-1276	94	4	have	have	VERB
issue-1276	94	5	this	this	DET
issue-1276	94	6	information	information	NOUN
issue-1276	94	7	about	about	ADP
issue-1276	94	8	its	its	PRON
issue-1276	94	9	employees	employee	NOUN
issue-1276	94	10	,	,	PUNCT
issue-1276	94	11	but	but	CCONJ
issue-1276	94	12	the	the	DET
issue-1276	94	13	next	next	ADJ
issue-1276	94	14	step	step	NOUN
issue-1276	94	15	is	be	AUX
issue-1276	94	16	to	to	PART
issue-1276	94	17	obtain	obtain	VERB
issue-1276	94	18	a	a	DET
issue-1276	94	19	declaration	declaration	NOUN
issue-1276	94	20	of	of	ADP
issue-1276	94	21	residence	residence	NOUN
issue-1276	94	22	.	.	PUNCT
issue-1276	95	1	in	in	ADP
issue-1276	95	2	such	such	ADJ
issue-1276	95	3	circumstances	circumstance	NOUN
issue-1276	95	4	,	,	PUNCT
issue-1276	95	5	the	the	DET
issue-1276	95	6	costs	cost	NOUN
issue-1276	95	7	will	will	AUX
issue-1276	95	8	be	be	AUX
issue-1276	95	9	incurred	incur	VERB
issue-1276	95	10	precisely	precisely	ADV
issue-1276	95	11	by	by	ADP
issue-1276	95	12	enterprises	enterprise	NOUN
issue-1276	95	13	(	(	PUNCT
issue-1276	95	14	employers	employer	NOUN
issue-1276	95	15	)	)	PUNCT
issue-1276	95	16	to	to	PART
issue-1276	95	17	collect	collect	VERB
issue-1276	95	18	information	information	NOUN
issue-1276	95	19	about	about	ADP
issue-1276	95	20	employees	employee	NOUN
issue-1276	95	21	,	,	PUNCT
issue-1276	95	22	but	but	CCONJ
issue-1276	95	23	further	far	ADV
issue-1276	95	24	the	the	DET
issue-1276	95	25	situation	situation	NOUN
issue-1276	95	26	should	should	AUX
issue-1276	95	27	be	be	AUX
issue-1276	95	28	simplified	simplify	VERB
issue-1276	95	29	for	for	ADP
issue-1276	95	30	these	these	DET
issue-1276	95	31	enterprises	enterprise	NOUN
issue-1276	95	32	.	.	PUNCT
issue-1276	96	1	following	follow	VERB
issue-1276	96	2	the	the	DET
issue-1276	96	3	idea	idea	NOUN
issue-1276	96	4	of	of	ADP
issue-1276	96	5	fiscal	fiscal	ADJ
issue-1276	96	6	decentralization	decentralization	NOUN
issue-1276	96	7	,	,	PUNCT
issue-1276	96	8	the	the	DET
issue-1276	96	9	funds	fund	NOUN
issue-1276	96	10	received	receive	VERB
issue-1276	96	11	from	from	ADP
issue-1276	96	12	the	the	DET
issue-1276	96	13	taxpayer	taxpayer	NOUN
issue-1276	96	14	will	will	AUX
issue-1276	96	15	be	be	AUX
issue-1276	96	16	transferred	transfer	VERB
issue-1276	96	17	by	by	ADP
issue-1276	96	18	the	the	DET
issue-1276	96	19	treasury	treasury	NOUN
issue-1276	96	20	to	to	ADP
issue-1276	96	21	the	the	DET
issue-1276	96	22	accounts	account	NOUN
issue-1276	96	23	of	of	ADP
issue-1276	96	24	hromadas	hromada	NOUN
issue-1276	96	25	of	of	ADP
issue-1276	96	26	such	such	ADJ
issue-1276	96	27	personal	personal	ADJ
issue-1276	96	28	income	income	NOUN
issue-1276	96	29	tax	tax	NOUN
issue-1276	96	30	payers	payer	NOUN
issue-1276	96	31	through	through	ADP
issue-1276	96	32	a	a	DET
issue-1276	96	33	unified	unified	ADJ
issue-1276	96	34	information	information	NOUN
issue-1276	96	35	system	system	NOUN
issue-1276	96	36	.	.	PUNCT
issue-1276	97	1	only	only	ADV
issue-1276	97	2	after	after	ADP
issue-1276	97	3	collecting	collect	VERB
issue-1276	97	4	data	datum	NOUN
issue-1276	97	5	on	on	ADP
issue-1276	97	6	the	the	DET
issue-1276	97	7	payment	payment	NOUN
issue-1276	97	8	of	of	ADP
issue-1276	97	9	personal	personal	ADJ
issue-1276	97	10	income	income	NOUN
issue-1276	97	11	tax	tax	NOUN
issue-1276	97	12	for	for	ADP
issue-1276	97	13	six	six	NUM
issue-1276	97	14	months	month	NOUN
issue-1276	97	15	,	,	PUNCT
issue-1276	97	16	with	with	ADP
issue-1276	97	17	the	the	DET
issue-1276	97	18	distribution	distribution	NOUN
issue-1276	97	19	of	of	ADP
issue-1276	97	20	information	information	NOUN
issue-1276	97	21	on	on	ADP
issue-1276	97	22	the	the	DET
issue-1276	97	23	place	place	NOUN
issue-1276	97	24	of	of	ADP
issue-1276	97	25	residence	residence	NOUN
issue-1276	97	26	and	and	CCONJ
issue-1276	97	27	place	place	NOUN
issue-1276	97	28	of	of	ADP
issue-1276	97	29	work	work	NOUN
issue-1276	97	30	of	of	ADP
issue-1276	97	31	the	the	DET
issue-1276	97	32	payer	payer	NOUN
issue-1276	97	33	,	,	PUNCT
issue-1276	97	34	it	it	PRON
issue-1276	97	35	will	will	AUX
issue-1276	97	36	be	be	AUX
issue-1276	97	37	possible	possible	ADJ
issue-1276	97	38	to	to	PART
issue-1276	97	39	begin	begin	VERB
issue-1276	97	40	to	to	PART
issue-1276	97	41	build	build	VERB
issue-1276	97	42	a	a	DET
issue-1276	97	43	model	model	NOUN
issue-1276	97	44	for	for	ADP
issue-1276	97	45	the	the	DET
issue-1276	97	46	transformation	transformation	NOUN
issue-1276	97	47	and	and	CCONJ
issue-1276	97	48	redistribution	redistribution	NOUN
issue-1276	97	49	of	of	ADP
issue-1276	97	50	the	the	DET
issue-1276	97	51	personal	personal	ADJ
issue-1276	97	52	income	income	NOUN
issue-1276	97	53	tax	tax	NOUN
issue-1276	97	54	under	under	ADP
issue-1276	97	55	the	the	DET
issue-1276	97	56	new	new	ADJ
issue-1276	97	57	rules	rule	NOUN
issue-1276	97	58	.	.	PUNCT
issue-1276	98	1	using	use	VERB
issue-1276	98	2	the	the	DET
issue-1276	98	3	experience	experience	NOUN
issue-1276	98	4	of	of	ADP
issue-1276	98	5	developed	develop	VERB
issue-1276	98	6	table	table	NOUN
issue-1276	98	7	1	1	NUM
issue-1276	98	8	reasons	reason	NOUN
issue-1276	98	9	for	for	ADP
issue-1276	98	10	setting	set	VERB
issue-1276	98	11	the	the	DET
issue-1276	98	12	personal	personal	ADJ
issue-1276	98	13	income	income	NOUN
issue-1276	98	14	tax	tax	NOUN
issue-1276	98	15	rate	rate	NOUN
issue-1276	98	16	by	by	ADP
issue-1276	98	17	local	local	ADJ
issue-1276	98	18	authorities	authority	NOUN
issue-1276	98	19	at	at	ADP
issue-1276	98	20	the	the	DET
issue-1276	98	21	payer	payer	NOUN
issue-1276	98	22	's	's	PART
issue-1276	98	23	place	place	NOUN
issue-1276	98	24	of	of	ADP
issue-1276	98	25	residence	residence	NOUN
issue-1276	98	26	reason	reason	NOUN
issue-1276	98	27	explanation	explanation	NOUN
issue-1276	98	28	contradictions	contradiction	NOUN
issue-1276	98	29	personal	personal	ADJ
issue-1276	98	30	income	income	NOUN
issue-1276	98	31	tax	tax	NOUN
issue-1276	98	32	is	be	AUX
issue-1276	98	33	about	about	ADP
issue-1276	98	34	the	the	DET
issue-1276	98	35	total	total	ADJ
issue-1276	98	36	income	income	NOUN
issue-1276	98	37	of	of	ADP
issue-1276	98	38	citizens	citizen	NOUN
issue-1276	98	39	,	,	PUNCT
issue-1276	98	40	not	not	PART
issue-1276	98	41	just	just	ADV
issue-1276	98	42	wages	wage	NOUN
issue-1276	98	43	and	and	CCONJ
issue-1276	98	44	salaries	salary	NOUN
issue-1276	98	45	income	income	NOUN
issue-1276	98	46	can	can	AUX
issue-1276	98	47	be	be	AUX
issue-1276	98	48	derived	derive	VERB
issue-1276	98	49	from	from	ADP
issue-1276	98	50	a	a	DET
issue-1276	98	51	variety	variety	NOUN
issue-1276	98	52	of	of	ADP
issue-1276	98	53	sources	source	NOUN
issue-1276	98	54	other	other	ADJ
issue-1276	98	55	than	than	ADP
issue-1276	98	56	the	the	DET
issue-1276	98	57	basic	basic	ADJ
issue-1276	98	58	wage	wage	NOUN
issue-1276	98	59	if	if	SCONJ
issue-1276	98	60	the	the	DET
issue-1276	98	61	personal	personal	ADJ
issue-1276	98	62	income	income	NOUN
issue-1276	98	63	tax	tax	NOUN
issue-1276	98	64	is	be	AUX
issue-1276	98	65	linked	link	VERB
issue-1276	98	66	to	to	ADP
issue-1276	98	67	the	the	DET
issue-1276	98	68	place	place	NOUN
issue-1276	98	69	of	of	ADP
issue-1276	98	70	work	work	NOUN
issue-1276	98	71	,	,	PUNCT
issue-1276	98	72	the	the	DET
issue-1276	98	73	essence	essence	NOUN
issue-1276	98	74	and	and	CCONJ
issue-1276	98	75	basic	basic	ADJ
issue-1276	98	76	idea	idea	NOUN
issue-1276	98	77	of	of	ADP
issue-1276	98	78	the	the	DET
issue-1276	98	79	tax	tax	NOUN
issue-1276	98	80	is	be	AUX
issue-1276	98	81	lost	lose	VERB
issue-1276	98	82	distribution	distribution	NOUN
issue-1276	98	83	of	of	ADP
issue-1276	98	84	competence	competence	NOUN
issue-1276	98	85	between	between	ADP
issue-1276	98	86	the	the	DET
issue-1276	98	87	political	political	ADJ
issue-1276	98	88	and	and	CCONJ
issue-1276	98	89	fiscal	fiscal	ADJ
issue-1276	98	90	jurisdictions	jurisdiction	NOUN
issue-1276	98	91	the	the	DET
issue-1276	98	92	funds	fund	NOUN
issue-1276	98	93	of	of	ADP
issue-1276	98	94	taxpayers	taxpayer	NOUN
issue-1276	98	95	that	that	PRON
issue-1276	98	96	have	have	AUX
issue-1276	98	97	made	make	VERB
issue-1276	98	98	their	their	PRON
issue-1276	98	99	choice	choice	NOUN
issue-1276	98	100	of	of	ADP
issue-1276	98	101	political	political	ADJ
issue-1276	98	102	force	force	NOUN
issue-1276	98	103	should	should	AUX
issue-1276	98	104	be	be	AUX
issue-1276	98	105	distributed	distribute	VERB
issue-1276	98	106	precisely	precisely	ADV
issue-1276	98	107	at	at	ADP
issue-1276	98	108	the	the	DET
issue-1276	98	109	place	place	NOUN
issue-1276	98	110	of	of	ADP
issue-1276	98	111	residence	residence	NOUN
issue-1276	98	112	of	of	ADP
issue-1276	98	113	the	the	DET
issue-1276	98	114	electorate	electorate	NOUN
issue-1276	98	115	if	if	SCONJ
issue-1276	98	116	people	people	NOUN
issue-1276	98	117	do	do	AUX
issue-1276	98	118	n't	not	PART
issue-1276	98	119	elect	elect	VERB
issue-1276	98	120	local	local	ADJ
issue-1276	98	121	authorities	authority	NOUN
issue-1276	98	122	because	because	SCONJ
issue-1276	98	123	they	they	PRON
issue-1276	98	124	do	do	AUX
issue-1276	98	125	n't	not	PART
issue-1276	98	126	live	live	VERB
issue-1276	98	127	there	there	ADV
issue-1276	98	128	,	,	PUNCT
issue-1276	98	129	that	that	PRON
issue-1276	98	130	creates	create	VERB
issue-1276	98	131	a	a	DET
issue-1276	98	132	situation	situation	NOUN
issue-1276	98	133	of	of	ADP
issue-1276	98	134	"	"	PUNCT
issue-1276	98	135	taxation	taxation	NOUN
issue-1276	98	136	without	without	ADP
issue-1276	98	137	representation	representation	NOUN
issue-1276	98	138	"	"	PUNCT
issue-1276	98	139	provision	provision	NOUN
issue-1276	98	140	of	of	ADP
issue-1276	98	141	services	service	NOUN
issue-1276	98	142	to	to	ADP
issue-1276	98	143	its	its	PRON
issue-1276	98	144	residents	resident	NOUN
issue-1276	98	145	by	by	ADP
issue-1276	98	146	local	local	ADJ
issue-1276	98	147	authorities	authority	NOUN
issue-1276	98	148	people	people	NOUN
issue-1276	98	149	residing	reside	VERB
issue-1276	98	150	in	in	ADP
issue-1276	98	151	a	a	DET
issue-1276	98	152	certain	certain	ADJ
issue-1276	98	153	area	area	NOUN
issue-1276	98	154	automatically	automatically	ADV
issue-1276	98	155	want	want	VERB
issue-1276	98	156	to	to	PART
issue-1276	98	157	improve	improve	VERB
issue-1276	98	158	living	living	NOUN
issue-1276	98	159	conditions	condition	NOUN
issue-1276	98	160	obviously	obviously	ADV
issue-1276	98	161	,	,	PUNCT
issue-1276	98	162	where	where	SCONJ
issue-1276	98	163	people	people	NOUN
issue-1276	98	164	work	work	VERB
issue-1276	98	165	,	,	PUNCT
issue-1276	98	166	it	it	PRON
issue-1276	98	167	is	be	AUX
issue-1276	98	168	also	also	ADV
issue-1276	98	169	necessary	necessary	ADJ
issue-1276	98	170	to	to	PART
issue-1276	98	171	create	create	VERB
issue-1276	98	172	comfortable	comfortable	ADJ
issue-1276	98	173	living	living	NOUN
issue-1276	98	174	conditions	condition	NOUN
issue-1276	98	175	,	,	PUNCT
issue-1276	98	176	but	but	CCONJ
issue-1276	98	177	it	it	PRON
issue-1276	98	178	is	be	AUX
issue-1276	98	179	no	no	ADV
issue-1276	98	180	longer	long	ADV
issue-1276	98	181	a	a	DET
issue-1276	98	182	question	question	NOUN
issue-1276	98	183	of	of	ADP
issue-1276	98	184	accumulation	accumulation	NOUN
issue-1276	98	185	,	,	PUNCT
issue-1276	98	186	but	but	CCONJ
issue-1276	98	187	of	of	ADP
issue-1276	98	188	spending	spending	NOUN
issue-1276	98	189	countries	country	NOUN
issue-1276	98	190	,	,	PUNCT
issue-1276	98	191	which	which	PRON
issue-1276	98	192	have	have	AUX
issue-1276	98	193	gone	go	VERB
issue-1276	98	194	through	through	ADP
issue-1276	98	195	all	all	DET
issue-1276	98	196	these	these	DET
issue-1276	98	197	stages	stage	NOUN
issue-1276	98	198	of	of	ADP
issue-1276	98	199	the	the	DET
issue-1276	98	200	formation	formation	NOUN
issue-1276	98	201	of	of	ADP
issue-1276	98	202	fiscal	fiscal	ADJ
issue-1276	98	203	decentralization	decentralization	NOUN
issue-1276	98	204	,	,	PUNCT
issue-1276	98	205	it	it	PRON
issue-1276	98	206	is	be	AUX
issue-1276	98	207	only	only	ADV
issue-1276	98	208	possible	possible	ADJ
issue-1276	98	209	to	to	PART
issue-1276	98	210	predict	predict	VERB
issue-1276	98	211	what	what	PRON
issue-1276	98	212	the	the	DET
issue-1276	98	213	consequences	consequence	NOUN
issue-1276	98	214	will	will	AUX
issue-1276	98	215	be	be	AUX
issue-1276	98	216	.	.	PUNCT
issue-1276	98	217	distribution	distribution	NOUN
issue-1276	98	218	and	and	CCONJ
issue-1276	98	219	redistribution	redistribution	NOUN
issue-1276	98	220	of	of	ADP
issue-1276	98	221	personal	personal	ADJ
issue-1276	98	222	income	income	NOUN
issue-1276	98	223	tax	tax	NOUN
issue-1276	98	224	will	will	AUX
issue-1276	98	225	be	be	AUX
issue-1276	98	226	the	the	DET
issue-1276	98	227	main	main	ADJ
issue-1276	98	228	factor	factor	NOUN
issue-1276	98	229	in	in	ADP
issue-1276	98	230	the	the	DET
issue-1276	98	231	alignment	alignment	NOUN
issue-1276	98	232	of	of	ADP
issue-1276	98	233	local	local	ADJ
issue-1276	98	234	budget	budget	NOUN
issue-1276	98	235	relations	relation	NOUN
issue-1276	98	236	in	in	ADP
issue-1276	98	237	the	the	DET
issue-1276	98	238	regions	region	NOUN
issue-1276	98	239	and	and	CCONJ
issue-1276	98	240	kiev	kiev	NOUN
issue-1276	98	241	in	in	ADP
issue-1276	98	242	the	the	DET
issue-1276	98	243	next	next	ADJ
issue-1276	98	244	few	few	ADJ
issue-1276	98	245	years	year	NOUN
issue-1276	98	246	(	(	PUNCT
issue-1276	98	247	lelechenko	lelechenko	PROPN
issue-1276	98	248	,	,	PUNCT
issue-1276	98	249	vasylieva	vasylieva	PROPN
issue-1276	98	250	,	,	PUNCT
issue-1276	98	251	kuibida	kuibida	PROPN
issue-1276	98	252	,	,	PUNCT
issue-1276	98	253	tkachuk	tkachuk	NOUN
issue-1276	98	254	,	,	PUNCT
issue-1276	98	255	2017	2017	NUM
issue-1276	98	256	)	)	PUNCT
issue-1276	98	257	.	.	PUNCT
issue-1276	99	1	6	6	X
issue-1276	99	2	.	.	X
issue-1276	99	3	conclusions	conclusion	NOUN
issue-1276	99	4	accordingly	accordingly	ADV
issue-1276	99	5	,	,	PUNCT
issue-1276	99	6	the	the	DET
issue-1276	99	7	situation	situation	NOUN
issue-1276	99	8	during	during	ADP
issue-1276	99	9	the	the	DET
issue-1276	99	10	transition	transition	NOUN
issue-1276	99	11	period	period	NOUN
issue-1276	99	12	will	will	AUX
issue-1276	99	13	provide	provide	VERB
issue-1276	99	14	another	another	DET
issue-1276	99	15	advantage	advantage	NOUN
issue-1276	99	16	for	for	ADP
issue-1276	99	17	local	local	ADJ
issue-1276	99	18	governments	government	NOUN
issue-1276	99	19	is	be	AUX
issue-1276	99	20	the	the	DET
issue-1276	99	21	opportunity	opportunity	NOUN
issue-1276	99	22	to	to	PART
issue-1276	99	23	convey	convey	VERB
issue-1276	99	24	to	to	ADP
issue-1276	99	25	their	their	PRON
issue-1276	99	26	voters	voter	NOUN
issue-1276	99	27	/	/	SYM
issue-1276	99	28	taxpayers	taxpayer	NOUN
issue-1276	99	29	the	the	DET
issue-1276	99	30	importance	importance	NOUN
issue-1276	99	31	of	of	ADP
issue-1276	99	32	a	a	DET
issue-1276	99	33	reliable	reliable	ADJ
issue-1276	99	34	indication	indication	NOUN
issue-1276	99	35	of	of	ADP
issue-1276	99	36	residenceplace	residenceplace	NOUN
issue-1276	99	37	,	,	PUNCT
issue-1276	99	38	and	and	CCONJ
issue-1276	99	39	will	will	AUX
issue-1276	99	40	also	also	ADV
issue-1276	99	41	open	open	VERB
issue-1276	99	42	new	new	ADJ
issue-1276	99	43	ways	way	NOUN
issue-1276	99	44	for	for	SCONJ
issue-1276	99	45	government	government	NOUN
issue-1276	99	46	officials	official	NOUN
issue-1276	99	47	to	to	PART
issue-1276	99	48	think	think	VERB
issue-1276	99	49	about	about	ADP
issue-1276	99	50	solutions	solution	NOUN
issue-1276	99	51	and	and	CCONJ
issue-1276	99	52	problems	problem	NOUN
issue-1276	99	53	of	of	ADP
issue-1276	99	54	official	official	ADJ
issue-1276	99	55	registration	registration	NOUN
issue-1276	99	56	of	of	ADP
issue-1276	99	57	residence	residence	NOUN
issue-1276	99	58	and	and	CCONJ
issue-1276	99	59	peculiarities	peculiarity	NOUN
issue-1276	99	60	of	of	ADP
issue-1276	99	61	the	the	DET
issue-1276	99	62	ukrainian	ukrainian	ADJ
issue-1276	99	63	housing	housing	NOUN
issue-1276	99	64	market	market	NOUN
issue-1276	99	65	.	.	PUNCT
issue-1276	100	1	the	the	DET
issue-1276	100	2	study	study	NOUN
issue-1276	100	3	defined	define	VERB
issue-1276	100	4	the	the	DET
issue-1276	100	5	essence	essence	NOUN
issue-1276	100	6	of	of	ADP
issue-1276	100	7	fiscal	fiscal	ADJ
issue-1276	100	8	decentralization	decentralization	NOUN
issue-1276	100	9	in	in	ADP
issue-1276	100	10	modern	modern	ADJ
issue-1276	100	11	theory	theory	NOUN
issue-1276	100	12	and	and	CCONJ
issue-1276	100	13	practice	practice	NOUN
issue-1276	100	14	as	as	ADP
issue-1276	100	15	a	a	DET
issue-1276	100	16	fullscale	fullscale	ADJ
issue-1276	100	17	procedure	procedure	NOUN
issue-1276	100	18	of	of	ADP
issue-1276	100	19	changing	change	VERB
issue-1276	100	20	the	the	DET
issue-1276	100	21	sources	source	NOUN
issue-1276	100	22	of	of	ADP
issue-1276	100	23	expenditure	expenditure	NOUN
issue-1276	100	24	and	and	CCONJ
issue-1276	100	25	,	,	PUNCT
issue-1276	100	26	accordingly	accordingly	ADV
issue-1276	100	27	,	,	PUNCT
issue-1276	100	28	its	its	PRON
issue-1276	100	29	funding	funding	NOUN
issue-1276	100	30	on	on	ADP
issue-1276	100	31	the	the	DET
issue-1276	100	32	granting	grant	VERB
issue-1276	100	33	auto	auto	NOUN
issue-1276	100	34	nomy	nomy	NOUN
issue-1276	100	35	and	and	CCONJ
issue-1276	100	36	financial	financial	ADJ
issue-1276	100	37	freedom	freedom	NOUN
issue-1276	100	38	to	to	ADP
issue-1276	100	39	territorial	territorial	ADJ
issue-1276	100	40	communities	community	NOUN
issue-1276	100	41	,	,	PUNCT
issue-1276	100	42	in	in	ADP
issue-1276	100	43	order	order	NOUN
issue-1276	100	44	to	to	PART
issue-1276	100	45	increase	increase	VERB
issue-1276	100	46	the	the	DET
issue-1276	100	47	effect	effect	NOUN
issue-1276	100	48	of	of	ADP
issue-1276	100	49	transparency	transparency	NOUN
issue-1276	100	50	of	of	ADP
issue-1276	100	51	the	the	DET
issue-1276	100	52	budget	budget	NOUN
issue-1276	100	53	revenue	revenue	NOUN
issue-1276	100	54	generating	generating	NOUN
issue-1276	100	55	process	process	NOUN
issue-1276	100	56	.	.	PUNCT
issue-1276	101	1	as	as	ADP
issue-1276	101	2	part	part	NOUN
issue-1276	101	3	of	of	ADP
issue-1276	101	4	the	the	DET
issue-1276	101	5	institutional	institutional	ADJ
issue-1276	101	6	analysis	analysis	NOUN
issue-1276	101	7	of	of	ADP
issue-1276	101	8	the	the	DET
issue-1276	101	9	consequences	consequence	NOUN
issue-1276	101	10	of	of	ADP
issue-1276	101	11	the	the	DET
issue-1276	101	12	decentralization	decentralization	NOUN
issue-1276	101	13	of	of	ADP
issue-1276	101	14	public	public	ADJ
issue-1276	101	15	finances	finance	NOUN
issue-1276	101	16	,	,	PUNCT
issue-1276	101	17	a	a	DET
issue-1276	101	18	number	number	NOUN
issue-1276	101	19	of	of	ADP
issue-1276	101	20	suggestions	suggestion	NOUN
issue-1276	101	21	can	can	AUX
issue-1276	101	22	be	be	AUX
issue-1276	101	23	made	make	VERB
issue-1276	101	24	to	to	PART
issue-1276	101	25	solve	solve	VERB
issue-1276	101	26	the	the	DET
issue-1276	101	27	aforementioned	aforementioned	ADJ
issue-1276	101	28	issues	issue	NOUN
issue-1276	101	29	of	of	ADP
issue-1276	101	30	fiscal	fiscal	ADJ
issue-1276	101	31	decentralization	decentralization	NOUN
issue-1276	101	32	.	.	PUNCT
issue-1276	102	1	first	first	ADV
issue-1276	102	2	,	,	PUNCT
issue-1276	102	3	it	it	PRON
issue-1276	102	4	is	be	AUX
issue-1276	102	5	necessary	necessary	ADJ
issue-1276	102	6	to	to	PART
issue-1276	102	7	improve	improve	VERB
issue-1276	102	8	the	the	DET
issue-1276	102	9	existing	exist	VERB
issue-1276	102	10	tax	tax	NOUN
issue-1276	102	11	system	system	NOUN
issue-1276	102	12	in	in	ADP
issue-1276	102	13	order	order	NOUN
issue-1276	102	14	to	to	PART
issue-1276	102	15	give	give	VERB
issue-1276	102	16	local	local	ADJ
issue-1276	102	17	authorities	authority	NOUN
issue-1276	102	18	the	the	DET
issue-1276	102	19	ability	ability	NOUN
issue-1276	102	20	and	and	CCONJ
issue-1276	102	21	opportunity	opportunity	NOUN
issue-1276	102	22	to	to	PART
issue-1276	102	23	create	create	VERB
issue-1276	102	24	budgets	budget	NOUN
issue-1276	102	25	from	from	ADP
issue-1276	102	26	its	its	PRON
issue-1276	102	27	own	own	ADJ
issue-1276	102	28	sources	source	NOUN
issue-1276	102	29	in	in	ADP
issue-1276	102	30	order	order	NOUN
issue-1276	102	31	to	to	PART
issue-1276	102	32	strengthen	strengthen	VERB
issue-1276	102	33	the	the	DET
issue-1276	102	34	autonomy	autonomy	NOUN
issue-1276	102	35	of	of	ADP
issue-1276	102	36	local	local	ADJ
issue-1276	102	37	authorities	authority	NOUN
issue-1276	102	38	in	in	ADP
issue-1276	102	39	providing	provide	VERB
issue-1276	102	40	the	the	DET
issue-1276	102	41	necessary	necessary	ADJ
issue-1276	102	42	resources	resource	NOUN
issue-1276	102	43	.	.	PUNCT
issue-1276	103	1	second	second	ADJ
issue-1276	103	2	,	,	PUNCT
issue-1276	103	3	it	it	PRON
issue-1276	103	4	is	be	AUX
issue-1276	103	5	necessary	necessary	ADJ
issue-1276	103	6	to	to	PART
issue-1276	103	7	stimulate	stimulate	VERB
issue-1276	103	8	territories	territory	NOUN
issue-1276	103	9	that	that	PRON
issue-1276	103	10	spread	spread	VERB
issue-1276	103	11	the	the	DET
issue-1276	103	12	trends	trend	NOUN
issue-1276	103	13	of	of	ADP
issue-1276	103	14	economic	economic	ADJ
issue-1276	103	15	growth	growth	NOUN
issue-1276	103	16	through	through	ADP
issue-1276	103	17	reforming	reform	VERB
issue-1276	103	18	the	the	DET
issue-1276	103	19	mechanism	mechanism	NOUN
issue-1276	103	20	of	of	ADP
issue-1276	103	21	collecting	collect	VERB
issue-1276	103	22	personal	personal	ADJ
issue-1276	103	23	income	income	NOUN
issue-1276	103	24	tax	tax	NOUN
issue-1276	103	25	.	.	PUNCT
issue-1276	104	1	it	it	PRON
issue-1276	104	2	is	be	AUX
issue-1276	104	3	also	also	ADV
issue-1276	104	4	advisable	advisable	ADJ
issue-1276	104	5	to	to	PART
issue-1276	104	6	conduct	conduct	VERB
issue-1276	104	7	further	further	ADJ
issue-1276	104	8	research	research	NOUN
issue-1276	104	9	in	in	ADP
issue-1276	104	10	the	the	DET
issue-1276	104	11	aspect	aspect	NOUN
issue-1276	104	12	of	of	ADP
issue-1276	104	13	land	land	NOUN
issue-1276	104	14	value	value	NOUN
issue-1276	104	15	taxation	taxation	NOUN
issue-1276	104	16	,	,	PUNCT
issue-1276	104	17	taking	take	VERB
issue-1276	104	18	into	into	ADP
issue-1276	104	19	account	account	NOUN
issue-1276	104	20	the	the	DET
issue-1276	104	21	capabilities	capability	NOUN
issue-1276	104	22	baltic	baltic	ADJ
issue-1276	104	23	journal	journal	NOUN
issue-1276	104	24	of	of	ADP
issue-1276	104	25	economic	economic	ADJ
issue-1276	104	26	studies	study	NOUN
issue-1276	104	27	202	202	NUM
issue-1276	104	28	vol	vol	NOUN
issue-1276	104	29	.	.	PROPN
issue-1276	104	30	7	7	NUM
issue-1276	105	1	no	no	NOUN
issue-1276	105	2	.	.	NOUN
issue-1276	105	3	4	4	NUM
issue-1276	105	4	,	,	PUNCT
issue-1276	105	5	2021	2021	NUM
issue-1276	105	6	of	of	ADP
issue-1276	105	7	hromadas	hromadas	PROPN
issue-1276	105	8	and	and	CCONJ
issue-1276	105	9	to	to	PART
issue-1276	105	10	propose	propose	VERB
issue-1276	105	11	optimal	optimal	ADJ
issue-1276	105	12	mechanisms	mechanism	NOUN
issue-1276	105	13	of	of	ADP
issue-1276	105	14	land	land	NOUN
issue-1276	105	15	value	value	NOUN
issue-1276	105	16	taxation	taxation	NOUN
issue-1276	105	17	.	.	PUNCT
issue-1276	106	1	the	the	DET
issue-1276	106	2	implementation	implementation	NOUN
issue-1276	106	3	of	of	ADP
issue-1276	106	4	the	the	DET
issue-1276	106	5	aforesaid	aforesaid	ADJ
issue-1276	106	6	proposals	proposal	NOUN
issue-1276	106	7	to	to	PART
issue-1276	106	8	fund	fund	VERB
issue-1276	106	9	the	the	DET
issue-1276	106	10	budgets	budget	NOUN
issue-1276	106	11	of	of	ADP
issue-1276	106	12	local	local	ADJ
issue-1276	106	13	governments	government	NOUN
issue-1276	106	14	and	and	CCONJ
issue-1276	106	15	hromadas	hromada	NOUN
issue-1276	106	16	,	,	PUNCT
issue-1276	106	17	in	in	ADP
issue-1276	106	18	the	the	DET
issue-1276	106	19	end	end	NOUN
issue-1276	106	20	,	,	PUNCT
issue-1276	106	21	should	should	AUX
issue-1276	106	22	be	be	AUX
issue-1276	106	23	the	the	DET
issue-1276	106	24	leverage	leverage	NOUN
issue-1276	106	25	on	on	ADP
issue-1276	106	26	the	the	DET
issue-1276	106	27	structure	structure	NOUN
issue-1276	106	28	of	of	ADP
issue-1276	106	29	fiscal	fiscal	ADJ
issue-1276	106	30	sources	source	NOUN
issue-1276	106	31	that	that	PRON
issue-1276	106	32	will	will	AUX
issue-1276	106	33	clearly	clearly	ADV
issue-1276	106	34	indicate	indicate	VERB
issue-1276	106	35	the	the	DET
issue-1276	106	36	need	need	NOUN
issue-1276	106	37	and	and	CCONJ
issue-1276	106	38	value	value	NOUN
issue-1276	106	39	of	of	ADP
issue-1276	106	40	all	all	DET
issue-1276	106	41	tax	tax	NOUN
issue-1276	106	42	revenues	revenue	NOUN
issue-1276	106	43	at	at	ADP
issue-1276	106	44	the	the	DET
issue-1276	106	45	local	local	ADJ
issue-1276	106	46	level	level	NOUN
issue-1276	106	47	.	.	PUNCT
issue-1276	107	1	in	in	ADP
issue-1276	107	2	conclusion	conclusion	NOUN
issue-1276	107	3	,	,	PUNCT
issue-1276	107	4	it	it	PRON
issue-1276	107	5	is	be	AUX
issue-1276	107	6	worth	worth	ADJ
issue-1276	107	7	emphasizing	emphasize	VERB
issue-1276	107	8	that	that	SCONJ
issue-1276	107	9	the	the	DET
issue-1276	107	10	process	process	NOUN
issue-1276	107	11	of	of	ADP
issue-1276	107	12	decentralization	decentralization	NOUN
issue-1276	107	13	is	be	AUX
issue-1276	107	14	a	a	DET
issue-1276	107	15	multifaceted	multifaceted	ADJ
issue-1276	107	16	process	process	NOUN
issue-1276	107	17	,	,	PUNCT
issue-1276	107	18	which	which	PRON
issue-1276	107	19	covers	cover	VERB
issue-1276	107	20	not	not	PART
issue-1276	107	21	only	only	ADV
issue-1276	107	22	the	the	DET
issue-1276	107	23	financial	financial	ADJ
issue-1276	107	24	but	but	CCONJ
issue-1276	107	25	also	also	ADV
issue-1276	107	26	the	the	DET
issue-1276	107	27	social	social	ADJ
issue-1276	107	28	,	,	PUNCT
issue-1276	107	29	political	political	ADJ
issue-1276	107	30	,	,	PUNCT
issue-1276	107	31	and	and	CCONJ
issue-1276	107	32	demographic	demographic	ADJ
issue-1276	107	33	situation	situation	NOUN
issue-1276	107	34	in	in	ADP
issue-1276	107	35	the	the	DET
issue-1276	107	36	country	country	NOUN
issue-1276	107	37	,	,	PUNCT
issue-1276	107	38	so	so	ADV
issue-1276	107	39	only	only	ADV
issue-1276	107	40	if	if	SCONJ
issue-1276	107	41	the	the	DET
issue-1276	107	42	authorities	authority	NOUN
issue-1276	107	43	carry	carry	VERB
issue-1276	107	44	out	out	ADP
issue-1276	107	45	a	a	DET
issue-1276	107	46	balanced	balanced	ADJ
issue-1276	107	47	policy	policy	NOUN
issue-1276	107	48	of	of	ADP
issue-1276	107	49	balancing	balance	VERB
issue-1276	107	50	the	the	DET
issue-1276	107	51	functioning	functioning	NOUN
issue-1276	107	52	and	and	CCONJ
issue-1276	107	53	development	development	NOUN
issue-1276	107	54	of	of	ADP
issue-1276	107	55	regions	region	NOUN
issue-1276	107	56	,	,	PUNCT
issue-1276	107	57	it	it	PRON
issue-1276	107	58	will	will	AUX
issue-1276	107	59	be	be	AUX
issue-1276	107	60	perceived	perceive	VERB
issue-1276	107	61	by	by	ADP
issue-1276	107	62	the	the	DET
issue-1276	107	63	population	population	NOUN
issue-1276	107	64	positively	positively	ADV
issue-1276	107	65	and	and	CCONJ
issue-1276	107	66	for	for	ADP
issue-1276	107	67	the	the	DET
issue-1276	107	68	purpose	purpose	NOUN
issue-1276	107	69	for	for	ADP
issue-1276	107	70	which	which	PRON
issue-1276	107	71	it	it	PRON
issue-1276	107	72	was	be	AUX
issue-1276	107	73	started	start	VERB
issue-1276	107	74	.	.	PUNCT
issue-1276	108	1	references	reference	NOUN
issue-1276	108	2	:	:	PUNCT
issue-1276	108	3	scott	scott	PROPN
issue-1276	108	4	,	,	PUNCT
issue-1276	108	5	z.	z.	PROPN
issue-1276	108	6	(	(	PUNCT
issue-1276	108	7	2009	2009	NUM
issue-1276	108	8	)	)	PUNCT
issue-1276	108	9	.	.	PUNCT
issue-1276	109	1	decentralisation	decentralisation	NOUN
issue-1276	109	2	,	,	PUNCT
issue-1276	109	3	local	local	ADJ
issue-1276	109	4	development	development	NOUN
issue-1276	109	5	and	and	CCONJ
issue-1276	109	6	social	social	ADJ
issue-1276	109	7	cohesion	cohesion	NOUN
issue-1276	109	8	:	:	PUNCT
issue-1276	109	9	an	an	DET
issue-1276	109	10	analytical	analytical	ADJ
issue-1276	109	11	review	review	NOUN
issue-1276	109	12	.	.	PUNCT
issue-1276	110	1	university	university	NOUN
issue-1276	110	2	of	of	ADP
issue-1276	110	3	birmingham	birmingham	PROPN
issue-1276	110	4	:	:	PUNCT
issue-1276	110	5	governance	governance	NOUN
issue-1276	110	6	and	and	CCONJ
issue-1276	110	7	social	social	ADJ
issue-1276	110	8	development	development	NOUN
issue-1276	110	9	resource	resource	NOUN
issue-1276	110	10	centre	centre	NOUN
issue-1276	110	11	.	.	PUNCT
issue-1276	111	1	available	available	ADJ
issue-1276	111	2	at	at	ADP
issue-1276	111	3	:	:	PUNCT
issue-1276	111	4	http://www.gsdrc.org/docs/	http://www.gsdrc.org/docs/	X
issue-1276	111	5	open	open	VERB
issue-1276	111	6	/	/	SYM
issue-1276	111	7	po60.pdf	po60.pdf	NOUN
issue-1276	111	8	gemmell	gemmell	NOUN
issue-1276	111	9	,	,	PUNCT
issue-1276	111	10	n.	n.	NOUN
issue-1276	111	11	,	,	PUNCT
issue-1276	111	12	kneller	kneller	PROPN
issue-1276	111	13	,	,	PUNCT
issue-1276	111	14	r.	r.	PROPN
issue-1276	111	15	,	,	PUNCT
issue-1276	111	16	&	&	CCONJ
issue-1276	111	17	sanz	sanz	PROPN
issue-1276	111	18	,	,	PUNCT
issue-1276	111	19	a.	a.	NOUN
issue-1276	111	20	(	(	PUNCT
issue-1276	111	21	2013	2013	NUM
issue-1276	111	22	)	)	PUNCT
issue-1276	111	23	.	.	PUNCT
issue-1276	112	1	fiscal	fiscal	ADJ
issue-1276	112	2	decentralization	decentralization	NOUN
issue-1276	112	3	and	and	CCONJ
issue-1276	112	4	economic	economic	ADJ
issue-1276	112	5	growth	growth	NOUN
issue-1276	112	6	:	:	PUNCT
issue-1276	112	7	spending	spending	NOUN
issue-1276	112	8	versus	versus	ADP
issue-1276	112	9	revenue	revenue	NOUN
issue-1276	112	10	decentralization	decentralization	NOUN
issue-1276	112	11	.	.	PUNCT
issue-1276	113	1	economic	economic	ADJ
issue-1276	113	2	inquiry	inquiry	NOUN
issue-1276	113	3	,	,	PUNCT
issue-1276	113	4	51(4	51(4	NUM
issue-1276	113	5	)	)	PUNCT
issue-1276	113	6	,	,	PUNCT
issue-1276	113	7	1915–1931	1915–1931	NUM
issue-1276	113	8	.	.	PUNCT
issue-1276	113	9	available	available	ADJ
issue-1276	113	10	at	at	ADP
issue-1276	113	11	:	:	PUNCT
issue-1276	113	12	http://www.socsci.uci.edu/	http://www.socsci.uci.edu/	NOUN
issue-1276	113	13	~jkbrueck	~jkbrueck	NOUN
issue-1276	113	14	/	/	SYM
issue-1276	113	15	course%20readings	course%20reading	NOUN
issue-1276	113	16	/	/	SYM
issue-1276	113	17	econ%20272b%20readings	econ%20272b%20readings	PROPN
issue-1276	113	18	/	/	SYM
issue-1276	113	19	gemmell	gemmell	NOUN
issue-1276	113	20	-	-	PUNCT
issue-1276	113	21	kneller	kneller	NOUN
issue-1276	113	22	-	-	PUNCT
issue-1276	113	23	sanz.pdf	sanz.pdf	NOUN
issue-1276	113	24	pro	pro	X
issue-1276	113	25	skhvalennia	skhvalennia	PROPN
issue-1276	113	26	kontseptsii	kontseptsii	PROPN
issue-1276	113	27	reformuvannia	reformuvannia	PROPN
issue-1276	113	28	mistsevoho	mistsevoho	PROPN
issue-1276	113	29	samovriaduvannia	samovriaduvannia	NOUN
issue-1276	113	30	ta	ta	PART
issue-1276	113	31	terytorialnoi	terytorialnoi	VERB
issue-1276	113	32	orhanizatsii	orhanizatsii	PROPN
issue-1276	113	33	vlady	vlady	PROPN
issue-1276	113	34	v	v	ADP
issue-1276	113	35	ukraini	ukraini	PROPN
issue-1276	113	36	(	(	PUNCT
issue-1276	113	37	2014	2014	NUM
issue-1276	113	38	)	)	PUNCT
issue-1276	114	1	[	[	X
issue-1276	114	2	approval	approval	NOUN
issue-1276	114	3	of	of	ADP
issue-1276	114	4	the	the	DET
issue-1276	114	5	concept	concept	NOUN
issue-1276	114	6	of	of	ADP
issue-1276	114	7	local	local	ADJ
issue-1276	114	8	self	self	NOUN
issue-1276	114	9	-	-	PUNCT
issue-1276	114	10	government	government	NOUN
issue-1276	114	11	reform	reform	NOUN
issue-1276	114	12	and	and	CCONJ
issue-1276	114	13	territorial	territorial	ADJ
issue-1276	114	14	organization	organization	NOUN
issue-1276	114	15	of	of	ADP
issue-1276	114	16	power	power	NOUN
issue-1276	114	17	in	in	ADP
issue-1276	114	18	ukraine	ukraine	NOUN
issue-1276	114	19	]	]	PUNCT
issue-1276	114	20	.	.	PUNCT
issue-1276	115	1	cabinet	cabinet	PROPN
issue-1276	115	2	of	of	ADP
issue-1276	115	3	ministers	minister	NOUN
issue-1276	115	4	of	of	ADP
issue-1276	115	5	ukraine	ukraine	NOUN
issue-1276	115	6	;	;	PUNCT
issue-1276	115	7	regulation	regulation	NOUN
issue-1276	115	8	,	,	PUNCT
issue-1276	115	9	concept	concept	NOUN
issue-1276	115	10	of	of	ADP
issue-1276	115	11	01.04.2014	01.04.2014	NUM
issue-1276	115	12	№	№	ADJ
issue-1276	115	13	333	333	NUM
issue-1276	115	14	-	-	SYM
issue-1276	115	15	р	р	NOUN
issue-1276	115	16	.	.	PUNCT
issue-1276	116	1	(	(	PUNCT
issue-1276	116	2	in	in	ADP
issue-1276	116	3	ukrainian	ukrainian	ADJ
issue-1276	116	4	)	)	PUNCT
issue-1276	116	5	podatkovyi	podatkovyi	NOUN
issue-1276	116	6	kodeks	kodek	VERB
issue-1276	116	7	ukrainy	ukrainy	ADJ
issue-1276	116	8	(	(	PUNCT
issue-1276	116	9	2011	2011	NUM
issue-1276	116	10	)	)	PUNCT
issue-1276	117	1	[	[	X
issue-1276	117	2	tax	tax	NOUN
issue-1276	117	3	code	code	NOUN
issue-1276	117	4	of	of	ADP
issue-1276	117	5	ukraine	ukraine	NOUN
issue-1276	117	6	]	]	PUNCT
issue-1276	117	7	.	.	PUNCT
issue-1276	118	1	available	available	ADJ
issue-1276	118	2	at	at	ADP
issue-1276	118	3	:	:	PUNCT
issue-1276	118	4	http://zakon.rada.gov.ua/cgibin/laws/	http://zakon.rada.gov.ua/cgibin/laws/	PROPN
issue-1276	118	5	main.cgi?nreg=2755-17	main.cgi?nreg=2755-17	PROPN
issue-1276	118	6	(	(	PUNCT
issue-1276	118	7	in	in	ADP
issue-1276	118	8	ukrainian	ukrainian	ADJ
issue-1276	118	9	)	)	PUNCT
issue-1276	118	10	"	"	PUNCT
issue-1276	118	11	reforma	reforma	NOUN
issue-1276	118	12	detsentralizatsii	detsentralizatsii	ADJ
issue-1276	118	13	"	"	PUNCT
issue-1276	118	14	uriadovyi	uriadovyi	ADJ
issue-1276	118	15	portal	portal	ADJ
issue-1276	118	16	ukrainy	ukrainy	ADJ
issue-1276	119	1	[	[	X
issue-1276	119	2	«	«	PUNCT
issue-1276	119	3	reform	reform	NOUN
issue-1276	119	4	of	of	ADP
issue-1276	119	5	decentralization	decentralization	NOUN
issue-1276	119	6	»	»	PUNCT
issue-1276	119	7	government	government	NOUN
issue-1276	119	8	portal	portal	NOUN
issue-1276	119	9	of	of	ADP
issue-1276	119	10	ukraine	ukraine	NOUN
issue-1276	119	11	]	]	PUNCT
issue-1276	119	12	.	.	PUNCT
issue-1276	120	1	available	available	ADJ
issue-1276	120	2	at	at	ADP
issue-1276	120	3	:	:	PUNCT
issue-1276	120	4	https://www.kmu.gov.ua/diyalnist/efektivne-vryaduvannya/reforma-decentralizaciyi	https://www.kmu.gov.ua/diyalnist/efektivne-vryaduvannya/reforma-decentralizaciyi	PROPN
issue-1276	120	5	(	(	PUNCT
issue-1276	120	6	in	in	ADP
issue-1276	120	7	ukrainian	ukrainian	ADJ
issue-1276	120	8	)	)	PUNCT
issue-1276	120	9	zakon	zakon	PROPN
issue-1276	120	10	ukrainy	ukrainy	ADJ
issue-1276	120	11	"	"	PUNCT
issue-1276	120	12	pro	pro	X
issue-1276	120	13	derzhavnyi	derzhavnyi	PROPN
issue-1276	120	14	biudzhet	biudzhet	NOUN
issue-1276	120	15	ukrainy	ukrainy	NOUN
issue-1276	120	16	na	na	ADP
issue-1276	120	17	2021	2021	NUM
issue-1276	120	18	r.	r.	NOUN
issue-1276	120	19	"	"	PUNCT
issue-1276	121	1	[	[	X
issue-1276	121	2	the	the	DET
issue-1276	121	3	law	law	NOUN
issue-1276	121	4	of	of	ADP
issue-1276	121	5	ukraine	ukraine	NOUN
issue-1276	121	6	"	"	PUNCT
issue-1276	121	7	on	on	ADP
issue-1276	121	8	the	the	DET
issue-1276	121	9	state	state	NOUN
issue-1276	121	10	budget	budget	NOUN
issue-1276	121	11	of	of	ADP
issue-1276	121	12	ukraine	ukraine	NOUN
issue-1276	121	13	for	for	ADP
issue-1276	121	14	2021	2021	NUM
issue-1276	121	15	"	"	PUNCT
issue-1276	121	16	]	]	PUNCT
issue-1276	121	17	.	.	PUNCT
issue-1276	121	18	available	available	ADJ
issue-1276	121	19	at	at	ADP
issue-1276	121	20	:	:	PUNCT
issue-1276	121	21	https://zakon.rada.gov.ua/laws/show/1082-20#text	https://zakon.rada.gov.ua/laws/show/1082-20#text	X
issue-1276	121	22	(	(	PUNCT
issue-1276	121	23	in	in	ADP
issue-1276	121	24	ukrainian	ukrainian	ADJ
issue-1276	121	25	)	)	PUNCT
issue-1276	121	26	lelechenko	lelechenko	PROPN
issue-1276	121	27	,	,	PUNCT
issue-1276	121	28	a.	a.	NOUN
issue-1276	121	29	p.	p.	PROPN
issue-1276	121	30	,	,	PUNCT
issue-1276	121	31	vasylieva	vasylieva	VERB
issue-1276	121	32	,	,	PUNCT
issue-1276	121	33	o.	o.	PROPN
issue-1276	121	34	i.	i.	PROPN
issue-1276	121	35	,	,	PUNCT
issue-1276	121	36	kuibida	kuibida	PROPN
issue-1276	121	37	,	,	PUNCT
issue-1276	121	38	v.	v.	PROPN
issue-1276	121	39	s.	s.	PROPN
issue-1276	121	40	,	,	PUNCT
issue-1276	121	41	&	&	CCONJ
issue-1276	121	42	tkachuk	tkachuk	NOUN
issue-1276	121	43	,	,	PUNCT
issue-1276	121	44	a.	a.	PROPN
issue-1276	121	45	f.	f.	PROPN
issue-1276	121	46	(	(	PUNCT
issue-1276	121	47	2017	2017	NUM
issue-1276	121	48	)	)	PUNCT
issue-1276	121	49	.	.	PUNCT
issue-1276	122	1	mistseve	mistseve	PROPN
issue-1276	122	2	samovriaduvannia	samovriaduvannia	NOUN
issue-1276	122	3	v	v	ADP
issue-1276	122	4	umovakh	umovakh	PROPN
issue-1276	122	5	detsentralizatsii	detsentralizatsii	ADV
issue-1276	122	6	povnovazhen	povnovazhen	ADV
issue-1276	123	1	[	[	X
issue-1276	123	2	local	local	ADJ
issue-1276	123	3	self	self	NOUN
issue-1276	123	4	-	-	PUNCT
issue-1276	123	5	government	government	NOUN
issue-1276	123	6	in	in	ADP
issue-1276	123	7	conditions	condition	NOUN
issue-1276	123	8	of	of	ADP
issue-1276	123	9	decentralization	decentralization	NOUN
issue-1276	123	10	of	of	ADP
issue-1276	123	11	powers	power	NOUN
issue-1276	123	12	]	]	PUNCT
issue-1276	123	13	.	.	PUNCT
issue-1276	124	1	kyiv	kyiv	PROPN
issue-1276	124	2	.	.	PUNCT
issue-1276	125	1	(	(	PUNCT
issue-1276	125	2	in	in	ADP
issue-1276	125	3	ukrainian	ukrainian	ADJ
issue-1276	125	4	)	)	PUNCT