id sid tid token lemma pos issue-1554 1 1 baltic baltic PROPN issue-1554 1 2 journal journal PROPN issue-1554 1 3 of of ADP issue-1554 1 4 economic economic ADJ issue-1554 1 5 studies study NOUN issue-1554 1 6 41 41 NUM issue-1554 1 7 vol vol NOUN issue-1554 1 8 . . PROPN issue-1554 2 1 7 7 NUM issue-1554 2 2 no no NOUN issue-1554 2 3 . . NOUN issue-1554 2 4 5 5 NUM issue-1554 2 5 , , PUNCT issue-1554 2 6 2021 2021 NUM issue-1554 2 7 corresponding correspond VERB issue-1554 2 8 author author NOUN issue-1554 2 9 : : PUNCT issue-1554 2 10 1 1 NUM issue-1554 2 11 administrative administrative ADJ issue-1554 2 12 cassation cassation NOUN issue-1554 2 13 court court NOUN issue-1554 2 14 within within ADP issue-1554 2 15 the the DET issue-1554 2 16 supreme supreme PROPN issue-1554 2 17 court court PROPN issue-1554 2 18 , , PUNCT issue-1554 2 19 ukraine ukraine NOUN issue-1554 2 20 . . PUNCT issue-1554 3 1 e e X issue-1554 3 2 - - NOUN issue-1554 3 3 mail mail NOUN issue-1554 3 4 : : PUNCT issue-1554 3 5 irina05072015@gmail.com irina05072015@gmail.com PROPN issue-1554 3 6 doi doi PROPN issue-1554 3 7 : : PUNCT issue-1554 3 8 https://doi.org/10.30525/2256-0742/2021-7-5-41-48 https://doi.org/10.30525/2256-0742/2021-7-5-41-48 NOUN issue-1554 3 9 balancing balance VERB issue-1554 3 10 the the DET issue-1554 3 11 interests interest NOUN issue-1554 3 12 of of ADP issue-1554 3 13 taxpayers taxpayer NOUN issue-1554 3 14 and and CCONJ issue-1554 3 15 tax tax NOUN issue-1554 3 16 authorities authority NOUN issue-1554 3 17 as as ADP issue-1554 3 18 the the DET issue-1554 3 19 method method NOUN issue-1554 3 20 of of ADP issue-1554 3 21 minimizing minimize VERB issue-1554 3 22 tax tax NOUN issue-1554 3 23 disputes dispute NOUN issue-1554 3 24 iryna iryna NOUN issue-1554 3 25 vasylieva1 vasylieva1 NOUN issue-1554 3 26 abstract abstract NOUN issue-1554 3 27 . . PUNCT issue-1554 4 1 the the DET issue-1554 4 2 author author NOUN issue-1554 4 3 notes note VERB issue-1554 4 4 in in ADP issue-1554 4 5 the the DET issue-1554 4 6 article article NOUN issue-1554 4 7 that that SCONJ issue-1554 4 8 an an DET issue-1554 4 9 increase increase NOUN issue-1554 4 10 in in ADP issue-1554 4 11 the the DET issue-1554 4 12 number number NOUN issue-1554 4 13 of of ADP issue-1554 4 14 tax tax NOUN issue-1554 4 15 disputes dispute NOUN issue-1554 4 16 is be AUX issue-1554 4 17 influenced influence VERB issue-1554 4 18 by by ADP issue-1554 4 19 many many ADJ issue-1554 4 20 factors factor NOUN issue-1554 4 21 , , PUNCT issue-1554 4 22 including include VERB issue-1554 4 23 the the DET issue-1554 4 24 constantly constantly ADV issue-1554 4 25 changing change VERB issue-1554 4 26 tax tax NOUN issue-1554 4 27 laws law NOUN issue-1554 4 28 of of ADP issue-1554 4 29 ukraine ukraine NOUN issue-1554 4 30 , , PUNCT issue-1554 4 31 low low ADJ issue-1554 4 32 legal legal ADJ issue-1554 4 33 culture culture NOUN issue-1554 4 34 of of ADP issue-1554 4 35 taxpayers taxpayer NOUN issue-1554 4 36 , , PUNCT issue-1554 4 37 the the DET issue-1554 4 38 lack lack NOUN issue-1554 4 39 of of ADP issue-1554 4 40 professional professional ADJ issue-1554 4 41 training training NOUN issue-1554 4 42 of of ADP issue-1554 4 43 representatives representative NOUN issue-1554 4 44 of of ADP issue-1554 4 45 tax tax NOUN issue-1554 4 46 authorities authority NOUN issue-1554 4 47 involved involve VERB issue-1554 4 48 in in ADP issue-1554 4 49 tax tax NOUN issue-1554 4 50 audits audits NOUN issue-1554 4 51 , , PUNCT issue-1554 4 52 as as SCONJ issue-1554 4 53 the the DET issue-1554 4 54 tax tax NOUN issue-1554 4 55 authority authority NOUN issue-1554 4 56 must must AUX issue-1554 4 57 correctly correctly ADV issue-1554 4 58 assess assess VERB issue-1554 4 59 the the DET issue-1554 4 60 circumstances circumstance NOUN issue-1554 4 61 , , PUNCT issue-1554 4 62 available available ADJ issue-1554 4 63 facts fact NOUN issue-1554 4 64 and and CCONJ issue-1554 4 65 correctly correctly ADV issue-1554 4 66 apply apply VERB issue-1554 4 67 to to ADP issue-1554 4 68 the the DET issue-1554 4 69 facts fact NOUN issue-1554 4 70 of of ADP issue-1554 4 71 the the DET issue-1554 4 72 current current ADJ issue-1554 4 73 legal legal ADJ issue-1554 4 74 provisions provision NOUN issue-1554 4 75 , , PUNCT issue-1554 4 76 while while SCONJ issue-1554 4 77 preventing prevent VERB issue-1554 4 78 the the DET issue-1554 4 79 abuse abuse NOUN issue-1554 4 80 of of ADP issue-1554 4 81 power power NOUN issue-1554 4 82 in in ADP issue-1554 4 83 making make VERB issue-1554 4 84 the the DET issue-1554 4 85 relevant relevant ADJ issue-1554 4 86 decision decision NOUN issue-1554 4 87 , , PUNCT issue-1554 4 88 which which PRON issue-1554 4 89 must must AUX issue-1554 4 90 be be AUX issue-1554 4 91 based base VERB issue-1554 4 92 on on ADP issue-1554 4 93 the the DET issue-1554 4 94 public public ADJ issue-1554 4 95 interest interest NOUN issue-1554 4 96 . . PUNCT issue-1554 5 1 a a DET issue-1554 5 2 qualitative qualitative ADJ issue-1554 5 3 legislative legislative ADJ issue-1554 5 4 regulation regulation NOUN issue-1554 5 5 of of ADP issue-1554 5 6 the the DET issue-1554 5 7 indisputable indisputable ADJ issue-1554 5 8 procedure procedure NOUN issue-1554 5 9 for for ADP issue-1554 5 10 the the DET issue-1554 5 11 collection collection NOUN issue-1554 5 12 of of ADP issue-1554 5 13 financial financial ADJ issue-1554 5 14 penalties penalty NOUN issue-1554 5 15 will will AUX issue-1554 5 16 occur occur VERB issue-1554 5 17 when when SCONJ issue-1554 5 18 financial financial ADJ issue-1554 5 19 penalties penalty NOUN issue-1554 5 20 will will AUX issue-1554 5 21 be be AUX issue-1554 5 22 charged charge VERB issue-1554 5 23 incontestably incontestably ADV issue-1554 5 24 only only ADV issue-1554 5 25 in in ADP issue-1554 5 26 the the DET issue-1554 5 27 absence absence NOUN issue-1554 5 28 of of ADP issue-1554 5 29 reasonable reasonable ADJ issue-1554 5 30 objections objection NOUN issue-1554 5 31 of of ADP issue-1554 5 32 the the DET issue-1554 5 33 taxpayer taxpayer NOUN issue-1554 5 34 , , PUNCT issue-1554 5 35 filed file VERB issue-1554 5 36 within within ADP issue-1554 5 37 the the DET issue-1554 5 38 prescribed prescribed ADJ issue-1554 5 39 legal legal ADJ issue-1554 5 40 deadlines deadline NOUN issue-1554 5 41 , , PUNCT issue-1554 5 42 that that ADV issue-1554 5 43 is is ADV issue-1554 5 44 , , PUNCT issue-1554 5 45 in in ADP issue-1554 5 46 the the DET issue-1554 5 47 absence absence NOUN issue-1554 5 48 of of ADP issue-1554 5 49 a a DET issue-1554 5 50 tax tax NOUN issue-1554 5 51 dispute dispute NOUN issue-1554 5 52 . . PUNCT issue-1554 6 1 finding find VERB issue-1554 6 2 a a DET issue-1554 6 3 reasonable reasonable ADJ issue-1554 6 4 balance balance NOUN issue-1554 6 5 between between ADP issue-1554 6 6 the the DET issue-1554 6 7 rights right NOUN issue-1554 6 8 of of ADP issue-1554 6 9 taxpayers taxpayer NOUN issue-1554 6 10 and and CCONJ issue-1554 6 11 the the DET issue-1554 6 12 powers power NOUN issue-1554 6 13 of of ADP issue-1554 6 14 the the DET issue-1554 6 15 tax tax NOUN issue-1554 6 16 authorities authority NOUN issue-1554 6 17 should should AUX issue-1554 6 18 come come VERB issue-1554 6 19 to to ADP issue-1554 6 20 the the DET issue-1554 6 21 fore fore NOUN issue-1554 6 22 when when SCONJ issue-1554 6 23 making make VERB issue-1554 6 24 changes change NOUN issue-1554 6 25 to to ADP issue-1554 6 26 the the DET issue-1554 6 27 tax tax NOUN issue-1554 6 28 legislation legislation NOUN issue-1554 6 29 . . PUNCT issue-1554 7 1 the the DET issue-1554 7 2 basis basis NOUN issue-1554 7 3 for for ADP issue-1554 7 4 achieving achieve VERB issue-1554 7 5 a a DET issue-1554 7 6 balance balance NOUN issue-1554 7 7 between between ADP issue-1554 7 8 the the DET issue-1554 7 9 interests interest NOUN issue-1554 7 10 of of ADP issue-1554 7 11 taxpayers taxpayer NOUN issue-1554 7 12 and and CCONJ issue-1554 7 13 tax tax NOUN issue-1554 7 14 authorities authority NOUN issue-1554 7 15 can can AUX issue-1554 7 16 be be AUX issue-1554 7 17 served serve VERB issue-1554 7 18 by by ADP issue-1554 7 19 proper proper ADJ issue-1554 7 20 explanatory explanatory ADJ issue-1554 7 21 and and CCONJ issue-1554 7 22 informational informational ADJ issue-1554 7 23 work work NOUN issue-1554 7 24 . . PUNCT issue-1554 8 1 the the DET issue-1554 8 2 state state NOUN issue-1554 8 3 should should AUX issue-1554 8 4 develop develop VERB issue-1554 8 5 a a DET issue-1554 8 6 set set NOUN issue-1554 8 7 of of ADP issue-1554 8 8 special special ADJ issue-1554 8 9 measures measure NOUN issue-1554 8 10 to to PART issue-1554 8 11 adapt adapt VERB issue-1554 8 12 taxpayers taxpayer NOUN issue-1554 8 13 and and CCONJ issue-1554 8 14 employees employee NOUN issue-1554 8 15 of of ADP issue-1554 8 16 the the DET issue-1554 8 17 tax tax NOUN issue-1554 8 18 authorities authority NOUN issue-1554 8 19 themselves themselves PRON issue-1554 8 20 to to ADP issue-1554 8 21 the the DET issue-1554 8 22 action action NOUN issue-1554 8 23 of of ADP issue-1554 8 24 the the DET issue-1554 8 25 new new ADJ issue-1554 8 26 tax tax NOUN issue-1554 8 27 legislation legislation NOUN issue-1554 8 28 , , PUNCT issue-1554 8 29 regarding regard VERB issue-1554 8 30 the the DET issue-1554 8 31 corresponding correspond VERB issue-1554 8 32 change change NOUN issue-1554 8 33 in in ADP issue-1554 8 34 their their PRON issue-1554 8 35 mentality mentality NOUN issue-1554 8 36 , , PUNCT issue-1554 8 37 improvement improvement NOUN issue-1554 8 38 of of ADP issue-1554 8 39 business business NOUN issue-1554 8 40 cooperation cooperation NOUN issue-1554 8 41 and and CCONJ issue-1554 8 42 mutual mutual ADJ issue-1554 8 43 understanding understanding NOUN issue-1554 8 44 between between ADP issue-1554 8 45 them they PRON issue-1554 8 46 , , PUNCT issue-1554 8 47 increasing increase VERB issue-1554 8 48 their their PRON issue-1554 8 49 responsibility responsibility NOUN issue-1554 8 50 for for ADP issue-1554 8 51 the the DET issue-1554 8 52 performance performance NOUN issue-1554 8 53 of of ADP issue-1554 8 54 their their PRON issue-1554 8 55 tax tax NOUN issue-1554 8 56 obligations obligation NOUN issue-1554 8 57 to to ADP issue-1554 8 58 the the DET issue-1554 8 59 state state NOUN issue-1554 8 60 and and CCONJ issue-1554 8 61 the the DET issue-1554 8 62 realization realization NOUN issue-1554 8 63 of of ADP issue-1554 8 64 the the DET issue-1554 8 65 rights right NOUN issue-1554 8 66 provided provide VERB issue-1554 8 67 by by ADP issue-1554 8 68 law law NOUN issue-1554 8 69 . . PUNCT issue-1554 9 1 the the DET issue-1554 9 2 institution institution NOUN issue-1554 9 3 of of ADP issue-1554 9 4 preliminary preliminary ADJ issue-1554 9 5 conclusions conclusion NOUN issue-1554 9 6 of of ADP issue-1554 9 7 tax tax NOUN issue-1554 9 8 authorities authority NOUN issue-1554 9 9 is be AUX issue-1554 9 10 proposed propose VERB issue-1554 9 11 , , PUNCT issue-1554 9 12 which which PRON issue-1554 9 13 will will AUX issue-1554 9 14 simplify simplify VERB issue-1554 9 15 the the DET issue-1554 9 16 assessment assessment NOUN issue-1554 9 17 of of ADP issue-1554 9 18 tax tax NOUN issue-1554 9 19 losses loss NOUN issue-1554 9 20 by by ADP issue-1554 9 21 taxpayers taxpayer NOUN issue-1554 9 22 in in ADP issue-1554 9 23 the the DET issue-1554 9 24 planning planning NOUN issue-1554 9 25 of of ADP issue-1554 9 26 economic economic ADJ issue-1554 9 27 activities activity NOUN issue-1554 9 28 . . PUNCT issue-1554 10 1 the the DET issue-1554 10 2 taxpayer taxpayer NOUN issue-1554 10 3 submits submit VERB issue-1554 10 4 an an DET issue-1554 10 5 inquiry inquiry NOUN issue-1554 10 6 about about ADP issue-1554 10 7 the the DET issue-1554 10 8 tax tax NOUN issue-1554 10 9 consequences consequence NOUN issue-1554 10 10 of of ADP issue-1554 10 11 planned plan VERB issue-1554 10 12 transactions transaction NOUN issue-1554 10 13 and and CCONJ issue-1554 10 14 transactions transaction NOUN issue-1554 10 15 with with ADP issue-1554 10 16 future future ADJ issue-1554 10 17 counterparties counterpartie NOUN issue-1554 10 18 for for ADP issue-1554 10 19 their their PRON issue-1554 10 20 riskiness riskiness NOUN issue-1554 10 21 . . PUNCT issue-1554 11 1 the the DET issue-1554 11 2 tax tax NOUN issue-1554 11 3 authority authority NOUN issue-1554 11 4 then then ADV issue-1554 11 5 prepares prepare VERB issue-1554 11 6 and and CCONJ issue-1554 11 7 gives give VERB issue-1554 11 8 an an DET issue-1554 11 9 opinion opinion NOUN issue-1554 11 10 within within ADP issue-1554 11 11 two two NUM issue-1554 11 12 weeks week NOUN issue-1554 11 13 . . PUNCT issue-1554 12 1 key key ADJ issue-1554 12 2 words word NOUN issue-1554 12 3 : : PUNCT issue-1554 12 4 tax tax NOUN issue-1554 12 5 dispute dispute NOUN issue-1554 12 6 , , PUNCT issue-1554 12 7 balance balance NOUN issue-1554 12 8 of of ADP issue-1554 12 9 interests interest NOUN issue-1554 12 10 , , PUNCT issue-1554 12 11 taxpayer taxpayer NOUN issue-1554 12 12 , , PUNCT issue-1554 12 13 tax tax NOUN issue-1554 12 14 authority authority NOUN issue-1554 12 15 , , PUNCT issue-1554 12 16 tax tax NOUN issue-1554 12 17 law law NOUN issue-1554 12 18 , , PUNCT issue-1554 12 19 preliminary preliminary ADJ issue-1554 12 20 finding finding NOUN issue-1554 12 21 , , PUNCT issue-1554 12 22 public public ADJ issue-1554 12 23 and and CCONJ issue-1554 12 24 private private ADJ issue-1554 12 25 interests interest NOUN issue-1554 12 26 . . PUNCT issue-1554 13 1 jel jel PROPN issue-1554 13 2 classification classification PROPN issue-1554 13 3 : : PUNCT issue-1554 13 4 h20 h20 PROPN issue-1554 13 5 , , PUNCT issue-1554 13 6 k34 k34 PROPN issue-1554 13 7 1 1 NUM issue-1554 13 8 . . PUNCT issue-1554 14 1 introduction introduction NOUN issue-1554 14 2 payment payment NOUN issue-1554 14 3 of of ADP issue-1554 14 4 taxes taxis NOUN issue-1554 14 5 is be AUX issue-1554 14 6 seen see VERB issue-1554 14 7 as as ADP issue-1554 14 8 an an DET issue-1554 14 9 appropriate appropriate ADJ issue-1554 14 10 payment payment NOUN issue-1554 14 11 for for ADP issue-1554 14 12 the the DET issue-1554 14 13 benefits benefit NOUN issue-1554 14 14 and and CCONJ issue-1554 14 15 conditions condition NOUN issue-1554 14 16 created create VERB issue-1554 14 17 by by ADP issue-1554 14 18 society society NOUN issue-1554 14 19 and and CCONJ issue-1554 14 20 used use VERB issue-1554 14 21 by by ADP issue-1554 14 22 the the DET issue-1554 14 23 taxpayer taxpayer NOUN issue-1554 14 24 to to PART issue-1554 14 25 obtain obtain VERB issue-1554 14 26 property property NOUN issue-1554 14 27 benefits benefit NOUN issue-1554 14 28 or or CCONJ issue-1554 14 29 to to PART issue-1554 14 30 provide provide VERB issue-1554 14 31 a a DET issue-1554 14 32 variety variety NOUN issue-1554 14 33 of of ADP issue-1554 14 34 vital vital ADJ issue-1554 14 35 needs need NOUN issue-1554 14 36 . . PUNCT issue-1554 15 1 this this PRON issue-1554 15 2 is be AUX issue-1554 15 3 only only ADV issue-1554 15 4 possible possible ADJ issue-1554 15 5 if if SCONJ issue-1554 15 6 there there PRON issue-1554 15 7 is be VERB issue-1554 15 8 a a DET issue-1554 15 9 fair fair ADJ issue-1554 15 10 balance balance NOUN issue-1554 15 11 between between ADP issue-1554 15 12 the the DET issue-1554 15 13 interests interest NOUN issue-1554 15 14 of of ADP issue-1554 15 15 the the DET issue-1554 15 16 taxpayer taxpayer NOUN issue-1554 15 17 and and CCONJ issue-1554 15 18 the the DET issue-1554 15 19 state state NOUN issue-1554 15 20 , , PUNCT issue-1554 15 21 which which PRON issue-1554 15 22 is be AUX issue-1554 15 23 achieved achieve VERB issue-1554 15 24 by by ADP issue-1554 15 25 having have VERB issue-1554 15 26 clear clear ADJ issue-1554 15 27 and and CCONJ issue-1554 15 28 transparent transparent ADJ issue-1554 15 29 " " PUNCT issue-1554 15 30 game game NOUN issue-1554 15 31 rules rule NOUN issue-1554 15 32 " " PUNCT issue-1554 15 33 and and CCONJ issue-1554 15 34 paying pay VERB issue-1554 15 35 great great ADJ issue-1554 15 36 attention attention NOUN issue-1554 15 37 to to ADP issue-1554 15 38 protecting protect VERB issue-1554 15 39 the the DET issue-1554 15 40 rights right NOUN issue-1554 15 41 of of ADP issue-1554 15 42 the the DET issue-1554 15 43 taxpayer taxpayer NOUN issue-1554 15 44 as as ADP issue-1554 15 45 a a DET issue-1554 15 46 weak weak ADJ issue-1554 15 47 party party NOUN issue-1554 15 48 in in ADP issue-1554 15 49 tax tax NOUN issue-1554 15 50 legal legal ADJ issue-1554 15 51 relations relation NOUN issue-1554 15 52 . . PUNCT issue-1554 16 1 the the DET issue-1554 16 2 principle principle NOUN issue-1554 16 3 of of ADP issue-1554 16 4 a a DET issue-1554 16 5 fair fair ADJ issue-1554 16 6 balance balance NOUN issue-1554 16 7 between between ADP issue-1554 16 8 the the DET issue-1554 16 9 interests interest NOUN issue-1554 16 10 of of ADP issue-1554 16 11 the the DET issue-1554 16 12 taxpayer taxpayer NOUN issue-1554 16 13 and and CCONJ issue-1554 16 14 the the DET issue-1554 16 15 state state NOUN issue-1554 16 16 has have AUX issue-1554 16 17 not not PART issue-1554 16 18 received receive VERB issue-1554 16 19 formal formal ADJ issue-1554 16 20 written write VERB issue-1554 16 21 enshrinement enshrinement PROPN issue-1554 16 22 in in ADP issue-1554 16 23 the the DET issue-1554 16 24 normative normative ADJ issue-1554 16 25 legal legal ADJ issue-1554 16 26 acts act NOUN issue-1554 16 27 of of ADP issue-1554 16 28 ukraine ukraine NOUN issue-1554 16 29 , , PUNCT issue-1554 16 30 but but CCONJ issue-1554 16 31 is be AUX issue-1554 16 32 considered consider VERB issue-1554 16 33 to to PART issue-1554 16 34 be be AUX issue-1554 16 35 effective effective ADJ issue-1554 16 36 because because SCONJ issue-1554 16 37 it it PRON issue-1554 16 38 is be AUX issue-1554 16 39 an an DET issue-1554 16 40 extension extension NOUN issue-1554 16 41 of of ADP issue-1554 16 42 the the DET issue-1554 16 43 component component NOUN issue-1554 16 44 of of ADP issue-1554 16 45 the the DET issue-1554 16 46 rule rule NOUN issue-1554 16 47 of of ADP issue-1554 16 48 law law NOUN issue-1554 16 49 – – PUNCT issue-1554 16 50 the the DET issue-1554 16 51 principle principle NOUN issue-1554 16 52 of of ADP issue-1554 16 53 proportionality proportionality NOUN issue-1554 16 54 . . PUNCT issue-1554 17 1 the the DET issue-1554 17 2 european european PROPN issue-1554 17 3 court court PROPN issue-1554 17 4 of of ADP issue-1554 17 5 human human ADJ issue-1554 17 6 rights right NOUN issue-1554 17 7 has have AUX issue-1554 17 8 repeatedly repeatedly ADV issue-1554 17 9 pointed point VERB issue-1554 17 10 out out ADP issue-1554 17 11 in in ADP issue-1554 17 12 its its PRON issue-1554 17 13 decisions decision NOUN issue-1554 17 14 that that SCONJ issue-1554 17 15 the the DET issue-1554 17 16 requirement requirement NOUN issue-1554 17 17 of of ADP issue-1554 17 18 a a DET issue-1554 17 19 fair fair ADJ issue-1554 17 20 balance balance NOUN issue-1554 17 21 between between ADP issue-1554 17 22 the the DET issue-1554 17 23 general general ADJ issue-1554 17 24 interest interest NOUN issue-1554 17 25 and and CCONJ issue-1554 17 26 the the DET issue-1554 17 27 fundamental fundamental ADJ issue-1554 17 28 rights right NOUN issue-1554 17 29 of of ADP issue-1554 17 30 the the DET issue-1554 17 31 individual individual NOUN issue-1554 17 32 is be AUX issue-1554 17 33 inherent inherent ADJ issue-1554 17 34 in in ADP issue-1554 17 35 all all DET issue-1554 17 36 the the DET issue-1554 17 37 articles article NOUN issue-1554 17 38 of of ADP issue-1554 17 39 the the DET issue-1554 17 40 convention convention NOUN issue-1554 17 41 for for ADP issue-1554 17 42 the the DET issue-1554 17 43 protection protection NOUN issue-1554 17 44 of of ADP issue-1554 17 45 human human ADJ issue-1554 17 46 rights right NOUN issue-1554 17 47 and and CCONJ issue-1554 17 48 fundamental fundamental ADJ issue-1554 17 49 freedoms freedom NOUN issue-1554 17 50 . . PUNCT issue-1554 18 1 in in ADP issue-1554 18 2 addition addition NOUN issue-1554 18 3 , , PUNCT issue-1554 18 4 the the DET issue-1554 18 5 echr echr PROPN issue-1554 18 6 notes note VERB issue-1554 18 7 that that SCONJ issue-1554 18 8 the the DET issue-1554 18 9 balance balance NOUN issue-1554 18 10 will will AUX issue-1554 18 11 not not PART issue-1554 18 12 be be AUX issue-1554 18 13 met meet VERB issue-1554 18 14 if if SCONJ issue-1554 18 15 individuals individual NOUN issue-1554 18 16 bear bear VERB issue-1554 18 17 an an DET issue-1554 18 18 excessive excessive ADJ issue-1554 18 19 burden burden NOUN issue-1554 18 20 . . PUNCT issue-1554 19 1 in in ADP issue-1554 19 2 considering consider VERB issue-1554 19 3 disputes dispute NOUN issue-1554 19 4 , , PUNCT issue-1554 19 5 the the DET issue-1554 19 6 echr echr PROPN issue-1554 19 7 always always ADV issue-1554 19 8 makes make VERB issue-1554 19 9 an an DET issue-1554 19 10 assessment assessment NOUN issue-1554 19 11 of of ADP issue-1554 19 12 the the DET issue-1554 19 13 balance balance NOUN issue-1554 19 14 between between ADP issue-1554 19 15 public public ADJ issue-1554 19 16 and and CCONJ issue-1554 19 17 private private ADJ issue-1554 19 18 interest interest NOUN issue-1554 19 19 , , PUNCT issue-1554 19 20 with with ADP issue-1554 19 21 the the DET issue-1554 19 22 main main ADJ issue-1554 19 23 such such ADJ issue-1554 19 24 assessment assessment NOUN issue-1554 19 25 being be AUX issue-1554 19 26 the the DET issue-1554 19 27 real real ADJ issue-1554 19 28 balance balance NOUN issue-1554 19 29 of of ADP issue-1554 19 30 interests interest NOUN issue-1554 19 31 of of ADP issue-1554 19 32 the the DET issue-1554 19 33 authorities authority NOUN issue-1554 19 34 with with ADP issue-1554 19 35 respect respect NOUN issue-1554 19 36 to to ADP issue-1554 19 37 enterprises enterprise NOUN issue-1554 19 38 , , PUNCT issue-1554 19 39 institutions institution NOUN issue-1554 19 40 , , PUNCT issue-1554 19 41 organizations organization NOUN issue-1554 19 42 and and CCONJ issue-1554 19 43 individuals individual NOUN issue-1554 19 44 . . PUNCT issue-1554 20 1 the the DET issue-1554 20 2 principle principle NOUN issue-1554 20 3 of of ADP issue-1554 20 4 fair fair ADJ issue-1554 20 5 balance balance NOUN issue-1554 20 6 in in ADP issue-1554 20 7 the the DET issue-1554 20 8 relationship relationship NOUN issue-1554 20 9 between between ADP issue-1554 20 10 taxpayers taxpayer NOUN issue-1554 20 11 and and CCONJ issue-1554 20 12 the the DET issue-1554 20 13 state state NOUN issue-1554 20 14 , , PUNCT issue-1554 20 15 despite despite SCONJ issue-1554 20 16 the the DET issue-1554 20 17 lack lack NOUN issue-1554 20 18 of of ADP issue-1554 20 19 enshrined enshrine VERB issue-1554 20 20 in in ADP issue-1554 20 21 the the DET issue-1554 20 22 legal legal ADJ issue-1554 20 23 acts act NOUN issue-1554 20 24 , , PUNCT issue-1554 20 25 is be AUX issue-1554 20 26 no no ADV issue-1554 20 27 longer long ADJ issue-1554 20 28 something something PRON issue-1554 20 29 unusual unusual ADJ issue-1554 20 30 for for ADP issue-1554 20 31 law law NOUN issue-1554 20 32 enforcement enforcement NOUN issue-1554 20 33 practice practice NOUN issue-1554 20 34 , , PUNCT issue-1554 20 35 although although SCONJ issue-1554 20 36 it it PRON issue-1554 20 37 remains remain VERB issue-1554 20 38 an an DET issue-1554 20 39 uncommon uncommon ADJ issue-1554 20 40 argument argument NOUN issue-1554 20 41 for for ADP issue-1554 20 42 arguing argue VERB issue-1554 20 43 the the DET issue-1554 20 44 legal legal ADJ issue-1554 20 45 position position NOUN issue-1554 20 46 of of ADP issue-1554 20 47 taxpayers taxpayer NOUN issue-1554 20 48 . . PUNCT issue-1554 21 1 baltic baltic PROPN issue-1554 21 2 journal journal PROPN issue-1554 21 3 of of ADP issue-1554 21 4 economic economic ADJ issue-1554 21 5 studies study NOUN issue-1554 21 6 42 42 NUM issue-1554 21 7 vol vol NOUN issue-1554 21 8 . . PROPN issue-1554 22 1 7 7 NUM issue-1554 22 2 no no NOUN issue-1554 22 3 . . NOUN issue-1554 22 4 5 5 NUM issue-1554 22 5 , , PUNCT issue-1554 22 6 2021 2021 NUM issue-1554 22 7 in in ADP issue-1554 22 8 recent recent ADJ issue-1554 22 9 years year NOUN issue-1554 22 10 , , PUNCT issue-1554 22 11 there there PRON issue-1554 22 12 has have AUX issue-1554 22 13 been be AUX issue-1554 22 14 an an DET issue-1554 22 15 increasing increase VERB issue-1554 22 16 trend trend NOUN issue-1554 22 17 in in ADP issue-1554 22 18 the the DET issue-1554 22 19 number number NOUN issue-1554 22 20 of of ADP issue-1554 22 21 tax tax NOUN issue-1554 22 22 disputes dispute NOUN issue-1554 22 23 in in ADP issue-1554 22 24 ukraine ukraine NOUN issue-1554 22 25 . . PUNCT issue-1554 23 1 in in ADP issue-1554 23 2 previous previous ADJ issue-1554 23 3 years year NOUN issue-1554 23 4 , , PUNCT issue-1554 23 5 given give VERB issue-1554 23 6 the the DET issue-1554 23 7 number number NOUN issue-1554 23 8 of of ADP issue-1554 23 9 cases case NOUN issue-1554 23 10 considered consider VERB issue-1554 23 11 by by ADP issue-1554 23 12 the the DET issue-1554 23 13 administrative administrative ADJ issue-1554 23 14 cassation cassation NOUN issue-1554 23 15 court court NOUN issue-1554 23 16 within within ADP issue-1554 23 17 the the DET issue-1554 23 18 supreme supreme PROPN issue-1554 23 19 court court PROPN issue-1554 23 20 , , PUNCT issue-1554 23 21 it it PRON issue-1554 23 22 is be AUX issue-1554 23 23 possible possible ADJ issue-1554 23 24 to to PART issue-1554 23 25 see see VERB issue-1554 23 26 how how SCONJ issue-1554 23 27 the the DET issue-1554 23 28 dynamics dynamic NOUN issue-1554 23 29 of of ADP issue-1554 23 30 resolving resolve VERB issue-1554 23 31 tax tax NOUN issue-1554 23 32 disputes dispute NOUN issue-1554 23 33 in in ADP issue-1554 23 34 court court NOUN issue-1554 23 35 has have AUX issue-1554 23 36 changed change VERB issue-1554 23 37 . . PUNCT issue-1554 24 1 it it PRON issue-1554 24 2 should should AUX issue-1554 24 3 be be AUX issue-1554 24 4 noted note VERB issue-1554 24 5 that that SCONJ issue-1554 24 6 the the DET issue-1554 24 7 increase increase NOUN issue-1554 24 8 in in ADP issue-1554 24 9 the the DET issue-1554 24 10 number number NOUN issue-1554 24 11 of of ADP issue-1554 24 12 tax tax NOUN issue-1554 24 13 disputes dispute NOUN issue-1554 24 14 occurs occur VERB issue-1554 24 15 against against ADP issue-1554 24 16 the the DET issue-1554 24 17 background background NOUN issue-1554 24 18 of of ADP issue-1554 24 19 an an DET issue-1554 24 20 increase increase NOUN issue-1554 24 21 in in ADP issue-1554 24 22 the the DET issue-1554 24 23 total total ADJ issue-1554 24 24 number number NOUN issue-1554 24 25 of of ADP issue-1554 24 26 appeals appeal NOUN issue-1554 24 27 of of ADP issue-1554 24 28 individuals individual NOUN issue-1554 24 29 to to ADP issue-1554 24 30 administrative administrative ADJ issue-1554 24 31 courts court NOUN issue-1554 24 32 and and CCONJ issue-1554 24 33 an an DET issue-1554 24 34 increase increase NOUN issue-1554 24 35 in in ADP issue-1554 24 36 the the DET issue-1554 24 37 number number NOUN issue-1554 24 38 of of ADP issue-1554 24 39 public public ADJ issue-1554 24 40 - - PUNCT issue-1554 24 41 law law NOUN issue-1554 24 42 disputes dispute NOUN issue-1554 24 43 in in ADP issue-1554 24 44 general general ADJ issue-1554 24 45 . . PUNCT issue-1554 25 1 the the DET issue-1554 25 2 increase increase NOUN issue-1554 25 3 in in ADP issue-1554 25 4 the the DET issue-1554 25 5 number number NOUN issue-1554 25 6 of of ADP issue-1554 25 7 tax tax NOUN issue-1554 25 8 disputes dispute NOUN issue-1554 25 9 is be AUX issue-1554 25 10 affected affect VERB issue-1554 25 11 by by ADP issue-1554 25 12 many many ADJ issue-1554 25 13 factors factor NOUN issue-1554 25 14 , , PUNCT issue-1554 25 15 including include VERB issue-1554 25 16 the the DET issue-1554 25 17 constantly constantly ADV issue-1554 25 18 changing change VERB issue-1554 25 19 tax tax NOUN issue-1554 25 20 laws law NOUN issue-1554 25 21 of of ADP issue-1554 25 22 ukraine ukraine NOUN issue-1554 25 23 , , PUNCT issue-1554 25 24 the the DET issue-1554 25 25 low low ADJ issue-1554 25 26 legal legal ADJ issue-1554 25 27 culture culture NOUN issue-1554 25 28 of of ADP issue-1554 25 29 taxpayers taxpayer NOUN issue-1554 25 30 , , PUNCT issue-1554 25 31 the the DET issue-1554 25 32 lack lack NOUN issue-1554 25 33 of of ADP issue-1554 25 34 professional professional ADJ issue-1554 25 35 training training NOUN issue-1554 25 36 of of ADP issue-1554 25 37 representatives representative NOUN issue-1554 25 38 of of ADP issue-1554 25 39 tax tax NOUN issue-1554 25 40 authorities authority NOUN issue-1554 25 41 involved involve VERB issue-1554 25 42 in in ADP issue-1554 25 43 carrying carry VERB issue-1554 25 44 out out ADP issue-1554 25 45 tax tax NOUN issue-1554 25 46 audits audits NOUN issue-1554 25 47 , , PUNCT issue-1554 25 48 as as SCONJ issue-1554 25 49 the the DET issue-1554 25 50 tax tax NOUN issue-1554 25 51 authority authority NOUN issue-1554 25 52 must must AUX issue-1554 25 53 correctly correctly ADV issue-1554 25 54 assess assess VERB issue-1554 25 55 the the DET issue-1554 25 56 circumstances circumstance NOUN issue-1554 25 57 , , PUNCT issue-1554 25 58 the the DET issue-1554 25 59 available available ADJ issue-1554 25 60 facts fact NOUN issue-1554 25 61 and and CCONJ issue-1554 25 62 correctly correctly ADV issue-1554 25 63 apply apply VERB issue-1554 25 64 to to ADP issue-1554 25 65 the the DET issue-1554 25 66 facts fact NOUN issue-1554 25 67 of of ADP issue-1554 25 68 the the DET issue-1554 25 69 current current ADJ issue-1554 25 70 legal legal ADJ issue-1554 25 71 provisions provision NOUN issue-1554 25 72 , , PUNCT issue-1554 25 73 not not PART issue-1554 25 74 allowing allow VERB issue-1554 25 75 the the DET issue-1554 25 76 abuse abuse NOUN issue-1554 25 77 of of ADP issue-1554 25 78 power power NOUN issue-1554 25 79 in in ADP issue-1554 25 80 making make VERB issue-1554 25 81 the the DET issue-1554 25 82 decision decision NOUN issue-1554 25 83 , , PUNCT issue-1554 25 84 which which PRON issue-1554 25 85 must must AUX issue-1554 25 86 be be AUX issue-1554 25 87 based base VERB issue-1554 25 88 on on ADP issue-1554 25 89 the the DET issue-1554 25 90 public public ADJ issue-1554 25 91 interest interest NOUN issue-1554 25 92 . . PUNCT issue-1554 26 1 by by ADP issue-1554 26 2 balancing balance VERB issue-1554 26 3 private private ADJ issue-1554 26 4 and and CCONJ issue-1554 26 5 public public ADJ issue-1554 26 6 interests interest NOUN issue-1554 26 7 in in ADP issue-1554 26 8 the the DET issue-1554 26 9 tax tax NOUN issue-1554 26 10 sphere sphere NOUN issue-1554 26 11 , , PUNCT issue-1554 26 12 the the DET issue-1554 26 13 presumption presumption NOUN issue-1554 26 14 of of ADP issue-1554 26 15 legitimacy legitimacy NOUN issue-1554 26 16 of of ADP issue-1554 26 17 the the DET issue-1554 26 18 taxpayer taxpayer NOUN issue-1554 26 19 's 's PART issue-1554 26 20 decision decision NOUN issue-1554 26 21 will will AUX issue-1554 26 22 reduce reduce VERB issue-1554 26 23 the the DET issue-1554 26 24 number number NOUN issue-1554 26 25 of of ADP issue-1554 26 26 court court NOUN issue-1554 26 27 cases case NOUN issue-1554 26 28 in in ADP issue-1554 26 29 which which PRON issue-1554 26 30 the the DET issue-1554 26 31 parties party NOUN issue-1554 26 32 are be AUX issue-1554 26 33 the the DET issue-1554 26 34 taxpayer taxpayer NOUN issue-1554 26 35 and and CCONJ issue-1554 26 36 the the DET issue-1554 26 37 supervisory supervisory ADJ issue-1554 26 38 authority authority NOUN issue-1554 26 39 . . PUNCT issue-1554 27 1 2 2 X issue-1554 27 2 . . X issue-1554 27 3 analysis analysis NOUN issue-1554 27 4 of of ADP issue-1554 27 5 recent recent ADJ issue-1554 27 6 research research NOUN issue-1554 27 7 and and CCONJ issue-1554 27 8 publications publication VERB issue-1554 27 9 the the DET issue-1554 27 10 issue issue NOUN issue-1554 27 11 of of ADP issue-1554 27 12 tax tax NOUN issue-1554 27 13 dispute dispute NOUN issue-1554 27 14 resolution resolution NOUN issue-1554 27 15 is be AUX issue-1554 27 16 a a DET issue-1554 27 17 topical topical ADJ issue-1554 27 18 and and CCONJ issue-1554 27 19 studied study VERB issue-1554 27 20 issue issue NOUN issue-1554 27 21 in in ADP issue-1554 27 22 the the DET issue-1554 27 23 domestic domestic ADJ issue-1554 27 24 literature literature NOUN issue-1554 27 25 , , PUNCT issue-1554 27 26 in in ADP issue-1554 27 27 particular particular ADJ issue-1554 27 28 by by ADP issue-1554 27 29 such such ADJ issue-1554 27 30 scholars scholar NOUN issue-1554 27 31 as as ADP issue-1554 27 32 o. o. PROPN issue-1554 27 33 m. m. PROPN issue-1554 27 34 bondarenko bondarenko PROPN issue-1554 27 35 , , PUNCT issue-1554 27 36 o. o. PROPN issue-1554 27 37 o. o. PROPN issue-1554 27 38 dmytryk dmytryk PROPN issue-1554 27 39 , , PUNCT issue-1554 27 40 v. v. ADP issue-1554 27 41 o. o. PROPN issue-1554 27 42 kurylo kurylo PROPN issue-1554 27 43 , , PUNCT issue-1554 28 1 m. m. NOUN issue-1554 28 2 p. p. PROPN issue-1554 28 3 kucheriavenko kucheriavenko PROPN issue-1554 28 4 , , PUNCT issue-1554 28 5 k. k. PROPN issue-1554 29 1 v. v. PROPN issue-1554 29 2 minaieva minaieva PROPN issue-1554 29 3 , , PUNCT issue-1554 29 4 a. a. PROPN issue-1554 29 5 o. o. PROPN issue-1554 29 6 monaienko monaienko PROPN issue-1554 29 7 , , PUNCT issue-1554 29 8 ye ye PROPN issue-1554 29 9 . . PUNCT issue-1554 29 10 a. a. PROPN issue-1554 29 11 usenko usenko PROPN issue-1554 29 12 . . PUNCT issue-1554 30 1 in in ADP issue-1554 30 2 a a DET issue-1554 30 3 market market NOUN issue-1554 30 4 economy economy NOUN issue-1554 30 5 , , PUNCT issue-1554 30 6 taxes taxis NOUN issue-1554 30 7 as as ADP issue-1554 30 8 a a DET issue-1554 30 9 component component NOUN issue-1554 30 10 of of ADP issue-1554 30 11 the the DET issue-1554 30 12 system system NOUN issue-1554 30 13 of of ADP issue-1554 30 14 public public ADJ issue-1554 30 15 finance finance NOUN issue-1554 30 16 are be AUX issue-1554 30 17 one one NUM issue-1554 30 18 of of ADP issue-1554 30 19 the the DET issue-1554 30 20 most most ADV issue-1554 30 21 effective effective ADJ issue-1554 30 22 and and CCONJ issue-1554 30 23 almost almost ADV issue-1554 30 24 the the DET issue-1554 30 25 only only ADJ issue-1554 30 26 way way NOUN issue-1554 30 27 to to PART issue-1554 30 28 influence influence VERB issue-1554 30 29 economic economic ADJ issue-1554 30 30 processes process NOUN issue-1554 30 31 . . PUNCT issue-1554 31 1 at at ADP issue-1554 31 2 the the DET issue-1554 31 3 same same ADJ issue-1554 31 4 time time NOUN issue-1554 31 5 , , PUNCT issue-1554 31 6 economic economic ADJ issue-1554 31 7 and and CCONJ issue-1554 31 8 social social ADJ issue-1554 31 9 goals goal NOUN issue-1554 31 10 are be AUX issue-1554 31 11 pursued pursue VERB issue-1554 31 12 ( ( PUNCT issue-1554 31 13 for for ADP issue-1554 31 14 example example NOUN issue-1554 31 15 , , PUNCT issue-1554 31 16 duties duty NOUN issue-1554 31 17 on on ADP issue-1554 31 18 imported import VERB issue-1554 31 19 cars car NOUN issue-1554 31 20 , , PUNCT issue-1554 31 21 as as ADP issue-1554 31 22 a a DET issue-1554 31 23 rule rule NOUN issue-1554 31 24 , , PUNCT issue-1554 31 25 are be AUX issue-1554 31 26 introduced introduce VERB issue-1554 31 27 to to PART issue-1554 31 28 support support VERB issue-1554 31 29 domestic domestic ADJ issue-1554 31 30 producers producer NOUN issue-1554 31 31 , , PUNCT issue-1554 31 32 and and CCONJ issue-1554 31 33 the the DET issue-1554 31 34 reduction reduction NOUN issue-1554 31 35 of of ADP issue-1554 31 36 income income NOUN issue-1554 31 37 tax tax NOUN issue-1554 31 38 on on ADP issue-1554 31 39 bank bank NOUN issue-1554 31 40 deposits deposit NOUN issue-1554 31 41 should should AUX issue-1554 31 42 attract attract VERB issue-1554 31 43 funds fund NOUN issue-1554 31 44 of of ADP issue-1554 31 45 citizens citizen NOUN issue-1554 31 46 to to ADP issue-1554 31 47 commercial commercial ADJ issue-1554 31 48 banks bank NOUN issue-1554 31 49 ) ) PUNCT issue-1554 31 50 . . PUNCT issue-1554 32 1 apart apart ADV issue-1554 32 2 from from ADP issue-1554 32 3 taxes taxis NOUN issue-1554 32 4 , , PUNCT issue-1554 32 5 the the DET issue-1554 32 6 state state NOUN issue-1554 32 7 has have VERB issue-1554 32 8 essentially essentially ADV issue-1554 32 9 no no DET issue-1554 32 10 other other ADJ issue-1554 32 11 methods method NOUN issue-1554 32 12 of of ADP issue-1554 32 13 raising raise VERB issue-1554 32 14 revenue revenue NOUN issue-1554 32 15 for for ADP issue-1554 32 16 the the DET issue-1554 32 17 state state NOUN issue-1554 32 18 budget budget NOUN issue-1554 32 19 . . PUNCT issue-1554 33 1 the the DET issue-1554 33 2 state state NOUN issue-1554 33 3 can can AUX issue-1554 33 4 also also ADV issue-1554 33 5 use use VERB issue-1554 33 6 government government NOUN issue-1554 33 7 loans loan NOUN issue-1554 33 8 to to PART issue-1554 33 9 cover cover VERB issue-1554 33 10 expenses expense NOUN issue-1554 33 11 , , PUNCT issue-1554 33 12 but but CCONJ issue-1554 33 13 they they PRON issue-1554 33 14 must must AUX issue-1554 33 15 be be AUX issue-1554 33 16 repaid repay VERB issue-1554 33 17 and and CCONJ issue-1554 33 18 interest interest NOUN issue-1554 33 19 must must AUX issue-1554 33 20 be be AUX issue-1554 33 21 paid pay VERB issue-1554 33 22 , , PUNCT issue-1554 33 23 which which PRON issue-1554 33 24 also also ADV issue-1554 33 25 requires require VERB issue-1554 33 26 additional additional ADJ issue-1554 33 27 revenues revenue NOUN issue-1554 33 28 . . PUNCT issue-1554 34 1 under under ADP issue-1554 34 2 special special ADJ issue-1554 34 3 circumstances circumstance NOUN issue-1554 34 4 , , PUNCT issue-1554 34 5 the the DET issue-1554 34 6 authorities authority NOUN issue-1554 34 7 resort resort VERB issue-1554 34 8 to to ADP issue-1554 34 9 putting put VERB issue-1554 34 10 money money NOUN issue-1554 34 11 into into ADP issue-1554 34 12 circulation circulation NOUN issue-1554 34 13 , , PUNCT issue-1554 34 14 but but CCONJ issue-1554 34 15 this this PRON issue-1554 34 16 is be AUX issue-1554 34 17 associated associate VERB issue-1554 34 18 with with ADP issue-1554 34 19 the the DET issue-1554 34 20 country country NOUN issue-1554 34 21 's 's PART issue-1554 34 22 dire dire ADJ issue-1554 34 23 economic economic ADJ issue-1554 34 24 consequences consequence NOUN issue-1554 34 25 – – PUNCT issue-1554 34 26 inflation inflation NOUN issue-1554 34 27 . . PUNCT issue-1554 35 1 as as ADP issue-1554 35 2 a a DET issue-1554 35 3 result result NOUN issue-1554 35 4 , , PUNCT issue-1554 35 5 taxes taxis NOUN issue-1554 35 6 remain remain VERB issue-1554 35 7 the the DET issue-1554 35 8 main main ADJ issue-1554 35 9 income income NOUN issue-1554 35 10 of of ADP issue-1554 35 11 the the DET issue-1554 35 12 country country NOUN issue-1554 35 13 . . PUNCT issue-1554 36 1 in in ADP issue-1554 36 2 market market NOUN issue-1554 36 3 relations relation NOUN issue-1554 36 4 the the DET issue-1554 36 5 dominant dominant ADJ issue-1554 36 6 role role NOUN issue-1554 36 7 in in ADP issue-1554 36 8 ensuring ensure VERB issue-1554 36 9 the the DET issue-1554 36 10 balance balance NOUN issue-1554 36 11 of of ADP issue-1554 36 12 socio socio NOUN issue-1554 36 13 - - PUNCT issue-1554 36 14 economic economic ADJ issue-1554 36 15 development development NOUN issue-1554 36 16 of of ADP issue-1554 36 17 the the DET issue-1554 36 18 state state NOUN issue-1554 36 19 belongs belong VERB issue-1554 36 20 to to ADP issue-1554 36 21 fiscal fiscal ADJ issue-1554 36 22 instruments instrument NOUN issue-1554 36 23 . . PUNCT issue-1554 37 1 the the DET issue-1554 37 2 balance balance NOUN issue-1554 37 3 of of ADP issue-1554 37 4 the the DET issue-1554 37 5 state state NOUN issue-1554 37 6 economy economy NOUN issue-1554 37 7 is be AUX issue-1554 37 8 an an DET issue-1554 37 9 integral integral ADJ issue-1554 37 10 concept concept NOUN issue-1554 37 11 , , PUNCT issue-1554 37 12 which which PRON issue-1554 37 13 includes include VERB issue-1554 37 14 such such ADJ issue-1554 37 15 components component NOUN issue-1554 37 16 as as ADP issue-1554 37 17 consistency consistency NOUN issue-1554 37 18 of of ADP issue-1554 37 19 interests interest NOUN issue-1554 37 20 of of ADP issue-1554 37 21 different different ADJ issue-1554 37 22 categories category NOUN issue-1554 37 23 of of ADP issue-1554 37 24 participants participant NOUN issue-1554 37 25 of of ADP issue-1554 37 26 economic economic ADJ issue-1554 37 27 relations relation NOUN issue-1554 37 28 , , PUNCT issue-1554 37 29 optimal optimal ADJ issue-1554 37 30 proportions proportion NOUN issue-1554 37 31 between between ADP issue-1554 37 32 the the DET issue-1554 37 33 sizes size NOUN issue-1554 37 34 of of ADP issue-1554 37 35 all all DET issue-1554 37 36 parts part NOUN issue-1554 37 37 of of ADP issue-1554 37 38 the the DET issue-1554 37 39 economic economic ADJ issue-1554 37 40 system system NOUN issue-1554 37 41 , , PUNCT issue-1554 37 42 a a DET issue-1554 37 43 reasonable reasonable ADJ issue-1554 37 44 ratio ratio NOUN issue-1554 37 45 of of ADP issue-1554 37 46 its its PRON issue-1554 37 47 qualitative qualitative ADJ issue-1554 37 48 characteristics characteristic NOUN issue-1554 37 49 , , PUNCT issue-1554 37 50 the the DET issue-1554 37 51 consistency consistency NOUN issue-1554 37 52 of of ADP issue-1554 37 53 the the DET issue-1554 37 54 pace pace NOUN issue-1554 37 55 of of ADP issue-1554 37 56 development development NOUN issue-1554 37 57 of of ADP issue-1554 37 58 individual individual ADJ issue-1554 37 59 subsystems subsystem NOUN issue-1554 37 60 . . PUNCT issue-1554 38 1 the the DET issue-1554 38 2 topic topic NOUN issue-1554 38 3 of of ADP issue-1554 38 4 violations violation NOUN issue-1554 38 5 of of ADP issue-1554 38 6 the the DET issue-1554 38 7 balance balance NOUN issue-1554 38 8 of of ADP issue-1554 38 9 the the DET issue-1554 38 10 tax tax NOUN issue-1554 38 11 system system NOUN issue-1554 38 12 remains remain VERB issue-1554 38 13 insufficiently insufficiently ADV issue-1554 38 14 developed develop VERB issue-1554 38 15 . . PUNCT issue-1554 39 1 of of ADP issue-1554 39 2 course course NOUN issue-1554 39 3 , , PUNCT issue-1554 39 4 there there PRON issue-1554 39 5 is be VERB issue-1554 39 6 a a DET issue-1554 39 7 need need NOUN issue-1554 39 8 in in ADP issue-1554 39 9 science science NOUN issue-1554 39 10 to to PART issue-1554 39 11 study study VERB issue-1554 39 12 the the DET issue-1554 39 13 processes process NOUN issue-1554 39 14 , , PUNCT issue-1554 39 15 phenomena phenomenon NOUN issue-1554 39 16 and and CCONJ issue-1554 39 17 problems problem NOUN issue-1554 39 18 that that PRON issue-1554 39 19 violate violate VERB issue-1554 39 20 the the DET issue-1554 39 21 balance balance NOUN issue-1554 39 22 of of ADP issue-1554 39 23 the the DET issue-1554 39 24 tax tax NOUN issue-1554 39 25 system system NOUN issue-1554 39 26 of of ADP issue-1554 39 27 the the DET issue-1554 39 28 state state NOUN issue-1554 39 29 and and CCONJ issue-1554 39 30 thereby thereby ADV issue-1554 39 31 create create VERB issue-1554 39 32 a a DET issue-1554 39 33 threat threat NOUN issue-1554 39 34 to to ADP issue-1554 39 35 the the DET issue-1554 39 36 economic economic ADJ issue-1554 39 37 security security NOUN issue-1554 39 38 of of ADP issue-1554 39 39 the the DET issue-1554 39 40 country country NOUN issue-1554 39 41 . . PUNCT issue-1554 40 1 the the DET issue-1554 40 2 imbalance imbalance NOUN issue-1554 40 3 of of ADP issue-1554 40 4 the the DET issue-1554 40 5 tax tax NOUN issue-1554 40 6 system system NOUN issue-1554 40 7 creates create VERB issue-1554 40 8 unequal unequal ADJ issue-1554 40 9 tax tax NOUN issue-1554 40 10 burdens burden NOUN issue-1554 40 11 and and CCONJ issue-1554 40 12 , , PUNCT issue-1554 40 13 as as ADP issue-1554 40 14 a a DET issue-1554 40 15 result result NOUN issue-1554 40 16 , , PUNCT issue-1554 40 17 leads lead VERB issue-1554 40 18 to to ADP issue-1554 40 19 an an DET issue-1554 40 20 increase increase NOUN issue-1554 40 21 in in ADP issue-1554 40 22 the the DET issue-1554 40 23 shadow shadow NOUN issue-1554 40 24 sector sector NOUN issue-1554 40 25 of of ADP issue-1554 40 26 the the DET issue-1554 40 27 economy economy NOUN issue-1554 40 28 , , PUNCT issue-1554 40 29 tax tax NOUN issue-1554 40 30 evasion evasion NOUN issue-1554 40 31 , , PUNCT issue-1554 40 32 and and CCONJ issue-1554 40 33 a a DET issue-1554 40 34 decrease decrease NOUN issue-1554 40 35 in in ADP issue-1554 40 36 tax tax NOUN issue-1554 40 37 revenues revenue NOUN issue-1554 40 38 . . PUNCT issue-1554 41 1 this this PRON issue-1554 41 2 increases increase VERB issue-1554 41 3 the the DET issue-1554 41 4 real real ADJ issue-1554 41 5 and and CCONJ issue-1554 41 6 potential potential ADJ issue-1554 41 7 threats threat NOUN issue-1554 41 8 to to ADP issue-1554 41 9 the the DET issue-1554 41 10 economic economic ADJ issue-1554 41 11 security security NOUN issue-1554 41 12 of of ADP issue-1554 41 13 the the DET issue-1554 41 14 state state NOUN issue-1554 41 15 . . PUNCT issue-1554 42 1 causes cause NOUN issue-1554 42 2 and and CCONJ issue-1554 42 3 conditions condition NOUN issue-1554 42 4 resulting result VERB issue-1554 42 5 in in ADP issue-1554 42 6 the the DET issue-1554 42 7 imbalance imbalance NOUN issue-1554 42 8 of of ADP issue-1554 42 9 the the DET issue-1554 42 10 tax tax NOUN issue-1554 42 11 system system NOUN issue-1554 42 12 not not PART issue-1554 42 13 only only ADV issue-1554 42 14 make make VERB issue-1554 42 15 it it PRON issue-1554 42 16 difficult difficult ADJ issue-1554 42 17 to to PART issue-1554 42 18 provide provide VERB issue-1554 42 19 budget budget NOUN issue-1554 42 20 revenues revenue NOUN issue-1554 42 21 in in ADP issue-1554 42 22 the the DET issue-1554 42 23 planned plan VERB issue-1554 42 24 volumes volume NOUN issue-1554 42 25 , , PUNCT issue-1554 42 26 but but CCONJ issue-1554 42 27 also also ADV issue-1554 42 28 make make VERB issue-1554 42 29 it it PRON issue-1554 42 30 impossible impossible ADJ issue-1554 42 31 to to PART issue-1554 42 32 fulfill fulfill VERB issue-1554 42 33 the the DET issue-1554 42 34 strategic strategic ADJ issue-1554 42 35 objectives objective NOUN issue-1554 42 36 of of ADP issue-1554 42 37 the the DET issue-1554 42 38 state state NOUN issue-1554 42 39 as as ADP issue-1554 42 40 a a DET issue-1554 42 41 whole whole NOUN issue-1554 42 42 . . PUNCT issue-1554 43 1 such such ADJ issue-1554 43 2 reasons reason NOUN issue-1554 43 3 include include VERB issue-1554 43 4 : : PUNCT issue-1554 43 5 uneven uneven ADJ issue-1554 43 6 distribution distribution NOUN issue-1554 43 7 of of ADP issue-1554 43 8 the the DET issue-1554 43 9 tax tax NOUN issue-1554 43 10 burden burden NOUN issue-1554 43 11 ; ; PUNCT issue-1554 43 12 complexity complexity NOUN issue-1554 43 13 and and CCONJ issue-1554 43 14 inefficiency inefficiency NOUN issue-1554 43 15 of of ADP issue-1554 43 16 the the DET issue-1554 43 17 tax tax NOUN issue-1554 43 18 administration administration NOUN issue-1554 43 19 system system NOUN issue-1554 43 20 , , PUNCT issue-1554 43 21 which which PRON issue-1554 43 22 leads lead VERB issue-1554 43 23 to to ADP issue-1554 43 24 tax tax NOUN issue-1554 43 25 disputes dispute NOUN issue-1554 43 26 . . PUNCT issue-1554 44 1 a a DET issue-1554 44 2 notable notable ADJ issue-1554 44 3 problem problem NOUN issue-1554 44 4 of of ADP issue-1554 44 5 the the DET issue-1554 44 6 domestic domestic ADJ issue-1554 44 7 tax tax NOUN issue-1554 44 8 system system NOUN issue-1554 44 9 remains remain VERB issue-1554 44 10 the the DET issue-1554 44 11 instability instability NOUN issue-1554 44 12 and and CCONJ issue-1554 44 13 ambiguity ambiguity NOUN issue-1554 44 14 of of ADP issue-1554 44 15 tax tax NOUN issue-1554 44 16 legislation legislation NOUN issue-1554 44 17 . . PUNCT issue-1554 45 1 a a DET issue-1554 45 2 clearer clear ADJ issue-1554 45 3 and and CCONJ issue-1554 45 4 more more ADV issue-1554 45 5 comprehensible comprehensible ADJ issue-1554 45 6 formulation formulation NOUN issue-1554 45 7 of of ADP issue-1554 45 8 legal legal ADJ issue-1554 45 9 provisions provision NOUN issue-1554 45 10 in in ADP issue-1554 45 11 the the DET issue-1554 45 12 tax tax NOUN issue-1554 45 13 legislation legislation NOUN issue-1554 45 14 would would AUX issue-1554 45 15 contribute contribute VERB issue-1554 45 16 to to ADP issue-1554 45 17 the the DET issue-1554 45 18 " " PUNCT issue-1554 45 19 correct correct ADJ issue-1554 45 20 application application NOUN issue-1554 45 21 of of ADP issue-1554 45 22 law law NOUN issue-1554 45 23 , , PUNCT issue-1554 45 24 " " PUNCT issue-1554 45 25 which which PRON issue-1554 45 26 would would AUX issue-1554 45 27 comply comply VERB issue-1554 45 28 with with ADP issue-1554 45 29 the the DET issue-1554 45 30 practice practice NOUN issue-1554 45 31 of of ADP issue-1554 45 32 the the DET issue-1554 45 33 european european PROPN issue-1554 45 34 court court PROPN issue-1554 45 35 of of ADP issue-1554 45 36 human human ADJ issue-1554 45 37 rights right NOUN issue-1554 45 38 ( ( PUNCT issue-1554 45 39 paragraph paragraph NOUN issue-1554 45 40 54 54 NUM issue-1554 45 41 of of ADP issue-1554 45 42 the the DET issue-1554 45 43 judgment judgment NOUN issue-1554 45 44 of of ADP issue-1554 45 45 the the DET issue-1554 45 46 echr echr PROPN issue-1554 45 47 of of ADP issue-1554 45 48 november november PROPN issue-1554 45 49 2 2 NUM issue-1554 45 50 , , PUNCT issue-1554 45 51 2004 2004 NUM issue-1554 45 52 in in ADP issue-1554 45 53 the the DET issue-1554 45 54 case case NOUN issue-1554 45 55 " " PUNCT issue-1554 45 56 tregubenko tregubenko PROPN issue-1554 45 57 v. v. ADP issue-1554 45 58 ukraine ukraine PROPN issue-1554 45 59 " " PUNCT issue-1554 45 60 ) ) PUNCT issue-1554 45 61 . . PUNCT issue-1554 46 1 the the DET issue-1554 46 2 increase increase NOUN issue-1554 46 3 in in ADP issue-1554 46 4 the the DET issue-1554 46 5 number number NOUN issue-1554 46 6 of of ADP issue-1554 46 7 cases case NOUN issue-1554 46 8 in in ADP issue-1554 46 9 the the DET issue-1554 46 10 sphere sphere NOUN issue-1554 46 11 of of ADP issue-1554 46 12 tax tax NOUN issue-1554 46 13 legal legal ADJ issue-1554 46 14 relations relation NOUN issue-1554 46 15 is be AUX issue-1554 46 16 also also ADV issue-1554 46 17 caused cause VERB issue-1554 46 18 primarily primarily ADV issue-1554 46 19 by by ADP issue-1554 46 20 the the DET issue-1554 46 21 growth growth NOUN issue-1554 46 22 of of ADP issue-1554 46 23 cases case NOUN issue-1554 46 24 related relate VERB issue-1554 46 25 to to ADP issue-1554 46 26 the the DET issue-1554 46 27 incorrect incorrect ADJ issue-1554 46 28 application application NOUN issue-1554 46 29 of of ADP issue-1554 46 30 tax tax NOUN issue-1554 46 31 legislation legislation NOUN issue-1554 46 32 . . PUNCT issue-1554 47 1 in in ADP issue-1554 47 2 ukraine ukraine NOUN issue-1554 47 3 , , PUNCT issue-1554 47 4 most most ADJ issue-1554 47 5 tax tax NOUN issue-1554 47 6 disputes dispute NOUN issue-1554 47 7 are be AUX issue-1554 47 8 initiated initiate VERB issue-1554 47 9 by by ADP issue-1554 47 10 the the DET issue-1554 47 11 tax tax NOUN issue-1554 47 12 authorities authority NOUN issue-1554 47 13 themselves themselves PRON issue-1554 47 14 , , PUNCT issue-1554 47 15 in in ADP issue-1554 47 16 particular particular ADJ issue-1554 47 17 – – PUNCT issue-1554 47 18 these these PRON issue-1554 47 19 are be AUX issue-1554 47 20 disputes dispute NOUN issue-1554 47 21 on on ADP issue-1554 47 22 the the DET issue-1554 47 23 collection collection NOUN issue-1554 47 24 of of ADP issue-1554 47 25 obligatory obligatory ADJ issue-1554 47 26 payments payment NOUN issue-1554 47 27 and and CCONJ issue-1554 47 28 the the DET issue-1554 47 29 application application NOUN issue-1554 47 30 of of ADP issue-1554 47 31 financial financial ADJ issue-1554 47 32 penalties penalty NOUN issue-1554 47 33 for for ADP issue-1554 47 34 violation violation NOUN issue-1554 47 35 of of ADP issue-1554 47 36 tax tax NOUN issue-1554 47 37 legislation legislation NOUN issue-1554 47 38 . . PUNCT issue-1554 48 1 at at ADP issue-1554 48 2 the the DET issue-1554 48 3 same same ADJ issue-1554 48 4 time time NOUN issue-1554 48 5 , , PUNCT issue-1554 48 6 the the DET issue-1554 48 7 ratio ratio NOUN issue-1554 48 8 of of ADP issue-1554 48 9 disputes dispute NOUN issue-1554 48 10 initiated initiate VERB issue-1554 48 11 by by ADP issue-1554 48 12 the the DET issue-1554 48 13 tax tax NOUN issue-1554 48 14 authorities authority NOUN issue-1554 48 15 and and CCONJ issue-1554 48 16 taxpayers taxpayer NOUN issue-1554 48 17 should should AUX issue-1554 48 18 give give VERB issue-1554 48 19 rise rise NOUN issue-1554 48 20 to to ADP issue-1554 48 21 the the DET issue-1554 48 22 view view NOUN issue-1554 48 23 that that SCONJ issue-1554 48 24 taxpayers taxpayer NOUN issue-1554 48 25 are be AUX issue-1554 48 26 not not PART issue-1554 48 27 active active ADJ issue-1554 48 28 in in ADP issue-1554 48 29 protecting protect VERB issue-1554 48 30 their their PRON issue-1554 48 31 rights right NOUN issue-1554 48 32 and and CCONJ issue-1554 48 33 interests interest NOUN issue-1554 48 34 violated violate VERB issue-1554 48 35 by by ADP issue-1554 48 36 the the DET issue-1554 48 37 tax tax NOUN issue-1554 48 38 authorities authority NOUN issue-1554 48 39 . . PUNCT issue-1554 49 1 thus thus ADV issue-1554 49 2 , , PUNCT issue-1554 49 3 taxpayers taxpayer NOUN issue-1554 49 4 have have AUX issue-1554 49 5 recently recently ADV issue-1554 49 6 been be AUX issue-1554 49 7 trying try VERB issue-1554 49 8 not not PART issue-1554 49 9 to to PART issue-1554 49 10 bring bring VERB issue-1554 49 11 their their PRON issue-1554 49 12 tax tax NOUN issue-1554 49 13 disputes dispute NOUN issue-1554 49 14 to to ADP issue-1554 49 15 court court NOUN issue-1554 49 16 due due ADP issue-1554 49 17 to to ADP issue-1554 49 18 the the DET issue-1554 49 19 fact fact NOUN issue-1554 49 20 that that SCONJ issue-1554 49 21 it it PRON issue-1554 49 22 will will AUX issue-1554 49 23 lead lead VERB issue-1554 49 24 to to ADP issue-1554 49 25 a a DET issue-1554 49 26 longer long ADJ issue-1554 49 27 time time NOUN issue-1554 49 28 of of ADP issue-1554 49 29 their their PRON issue-1554 49 30 resolution resolution NOUN issue-1554 49 31 , , PUNCT issue-1554 49 32 the the DET issue-1554 49 33 payment payment NOUN issue-1554 49 34 of of ADP issue-1554 49 35 court court NOUN issue-1554 49 36 fees fee NOUN issue-1554 49 37 , , PUNCT issue-1554 49 38 as as ADV issue-1554 49 39 well well ADV issue-1554 49 40 as as ADP issue-1554 49 41 the the DET issue-1554 49 42 cost cost NOUN issue-1554 49 43 of of ADP issue-1554 49 44 legal legal ADJ issue-1554 49 45 aid aid NOUN issue-1554 49 46 . . PUNCT issue-1554 50 1 3 3 X issue-1554 50 2 . . NOUN issue-1554 50 3 ways way NOUN issue-1554 50 4 to to PART issue-1554 50 5 reduce reduce VERB issue-1554 50 6 the the DET issue-1554 50 7 number number NOUN issue-1554 50 8 of of ADP issue-1554 50 9 tax tax NOUN issue-1554 50 10 disputes dispute NOUN issue-1554 50 11 ways way NOUN issue-1554 50 12 to to PART issue-1554 50 13 reduce reduce VERB issue-1554 50 14 the the DET issue-1554 50 15 number number NOUN issue-1554 50 16 of of ADP issue-1554 50 17 tax tax NOUN issue-1554 50 18 disputes dispute NOUN issue-1554 50 19 can can AUX issue-1554 50 20 be be AUX issue-1554 50 21 different different ADJ issue-1554 50 22 . . PUNCT issue-1554 51 1 but but CCONJ issue-1554 51 2 first first ADV issue-1554 51 3 of of ADP issue-1554 51 4 all all PRON issue-1554 51 5 , , PUNCT issue-1554 51 6 these these PRON issue-1554 51 7 should should AUX issue-1554 51 8 be be AUX issue-1554 51 9 measures measure NOUN issue-1554 51 10 aimed aim VERB issue-1554 51 11 at at ADP issue-1554 51 12 improving improve VERB issue-1554 51 13 the the DET issue-1554 51 14 current current ADJ issue-1554 51 15 tax tax NOUN issue-1554 51 16 legislation legislation NOUN issue-1554 51 17 by by ADP issue-1554 51 18 making make VERB issue-1554 51 19 qualitative qualitative ADJ issue-1554 51 20 and and CCONJ issue-1554 51 21 clearer clear ADJ issue-1554 51 22 changes change NOUN issue-1554 51 23 to to ADP issue-1554 51 24 it it PRON issue-1554 51 25 , , PUNCT issue-1554 51 26 which which PRON issue-1554 51 27 would would AUX issue-1554 51 28 further far ADV issue-1554 51 29 contribute contribute VERB issue-1554 51 30 to to ADP issue-1554 51 31 the the DET issue-1554 51 32 correct correct ADJ issue-1554 51 33 application application NOUN issue-1554 51 34 of of ADP issue-1554 51 35 tax tax NOUN issue-1554 51 36 legislation legislation NOUN issue-1554 51 37 . . PUNCT issue-1554 52 1 in in ADP issue-1554 52 2 the the DET issue-1554 52 3 decision decision NOUN issue-1554 52 4 of of ADP issue-1554 52 5 january january PROPN issue-1554 52 6 14 14 NUM issue-1554 52 7 , , PUNCT issue-1554 52 8 2011 2011 NUM issue-1554 52 9 in in ADP issue-1554 52 10 the the DET issue-1554 52 11 baltic baltic ADJ issue-1554 52 12 journal journal PROPN issue-1554 52 13 of of ADP issue-1554 52 14 economic economic ADJ issue-1554 52 15 studies study NOUN issue-1554 52 16 43 43 NUM issue-1554 52 17 vol vol NOUN issue-1554 52 18 . . PROPN issue-1554 52 19 7 7 NUM issue-1554 53 1 no no NOUN issue-1554 53 2 . . NOUN issue-1554 53 3 5 5 NUM issue-1554 53 4 , , PUNCT issue-1554 53 5 2021 2021 NUM issue-1554 53 6 case case NOUN issue-1554 53 7 " " PUNCT issue-1554 53 8 shchokin shchokin ADJ issue-1554 53 9 v. v. ADP issue-1554 53 10 ukraine ukraine NOUN issue-1554 53 11 , , PUNCT issue-1554 53 12 " " PUNCT issue-1554 53 13 the the DET issue-1554 53 14 echr echr PROPN issue-1554 53 15 noted note VERB issue-1554 53 16 that that SCONJ issue-1554 53 17 the the DET issue-1554 53 18 national national ADJ issue-1554 53 19 legislation legislation NOUN issue-1554 53 20 of of ADP issue-1554 53 21 the the DET issue-1554 53 22 state state NOUN issue-1554 53 23 must must AUX issue-1554 53 24 be be AUX issue-1554 53 25 clear clear ADJ issue-1554 53 26 and and CCONJ issue-1554 53 27 coherent coherent ADJ issue-1554 53 28 , , PUNCT issue-1554 53 29 as as ADV issue-1554 53 30 well well ADV issue-1554 53 31 as as ADP issue-1554 53 32 the the DET issue-1554 53 33 requirement requirement NOUN issue-1554 53 34 of of ADP issue-1554 53 35 the the DET issue-1554 53 36 national national ADJ issue-1554 53 37 authorities authority NOUN issue-1554 53 38 to to PART issue-1554 53 39 apply apply VERB issue-1554 53 40 an an DET issue-1554 53 41 approach approach NOUN issue-1554 53 42 that that PRON issue-1554 53 43 would would AUX issue-1554 53 44 be be AUX issue-1554 53 45 most most ADV issue-1554 53 46 favorable favorable ADJ issue-1554 53 47 to to ADP issue-1554 53 48 the the DET issue-1554 53 49 applicant applicant NOUN issue-1554 53 50 . . PUNCT issue-1554 54 1 in in ADP issue-1554 54 2 addition addition NOUN issue-1554 54 3 to to ADP issue-1554 54 4 the the DET issue-1554 54 5 need need NOUN issue-1554 54 6 to to PART issue-1554 54 7 clarify clarify VERB issue-1554 54 8 the the DET issue-1554 54 9 principles principle NOUN issue-1554 54 10 of of ADP issue-1554 54 11 taxation taxation NOUN issue-1554 54 12 , , PUNCT issue-1554 54 13 directly directly ADV issue-1554 54 14 related relate VERB issue-1554 54 15 to to ADP issue-1554 54 16 the the DET issue-1554 54 17 formation formation NOUN issue-1554 54 18 of of ADP issue-1554 54 19 the the DET issue-1554 54 20 psychology psychology NOUN issue-1554 54 21 of of ADP issue-1554 54 22 conscientious conscientious ADJ issue-1554 54 23 taxpayers taxpayer NOUN issue-1554 54 24 , , PUNCT issue-1554 54 25 and and CCONJ issue-1554 54 26 thus thus ADV issue-1554 54 27 improve improve VERB issue-1554 54 28 tax tax NOUN issue-1554 54 29 culture culture NOUN issue-1554 54 30 in in ADP issue-1554 54 31 society society NOUN issue-1554 54 32 , , PUNCT issue-1554 54 33 when when SCONJ issue-1554 54 34 making make VERB issue-1554 54 35 changes change NOUN issue-1554 54 36 to to ADP issue-1554 54 37 the the DET issue-1554 54 38 tax tax NOUN issue-1554 54 39 code code NOUN issue-1554 54 40 of of ADP issue-1554 54 41 ukraine ukraine NOUN issue-1554 54 42 it it PRON issue-1554 54 43 is be AUX issue-1554 54 44 necessary necessary ADJ issue-1554 54 45 to to PART issue-1554 54 46 clarify clarify VERB issue-1554 54 47 the the DET issue-1554 54 48 tax tax NOUN issue-1554 54 49 legislation legislation NOUN issue-1554 54 50 in in ADP issue-1554 54 51 matters matter NOUN issue-1554 54 52 of of ADP issue-1554 54 53 more more ADV issue-1554 54 54 complete complete ADJ issue-1554 54 55 definition definition NOUN issue-1554 54 56 of of ADP issue-1554 54 57 the the DET issue-1554 54 58 rights right NOUN issue-1554 54 59 and and CCONJ issue-1554 54 60 obligations obligation NOUN issue-1554 54 61 of of ADP issue-1554 54 62 the the DET issue-1554 54 63 main main ADJ issue-1554 54 64 subjects subject NOUN issue-1554 54 65 of of ADP issue-1554 54 66 tax tax NOUN issue-1554 54 67 legal legal ADJ issue-1554 54 68 relations relation NOUN issue-1554 54 69 – – PUNCT issue-1554 54 70 taxpayers taxpayer NOUN issue-1554 54 71 and and CCONJ issue-1554 54 72 tax tax NOUN issue-1554 54 73 authorities authority NOUN issue-1554 54 74 . . PUNCT issue-1554 55 1 improvement improvement NOUN issue-1554 55 2 of of ADP issue-1554 55 3 the the DET issue-1554 55 4 legal legal ADJ issue-1554 55 5 status status NOUN issue-1554 55 6 of of ADP issue-1554 55 7 the the DET issue-1554 55 8 taxpayer taxpayer NOUN issue-1554 55 9 and and CCONJ issue-1554 55 10 the the DET issue-1554 55 11 powers power NOUN issue-1554 55 12 of of ADP issue-1554 55 13 the the DET issue-1554 55 14 tax tax NOUN issue-1554 55 15 authorities authority NOUN issue-1554 55 16 may may AUX issue-1554 55 17 have have VERB issue-1554 55 18 an an DET issue-1554 55 19 impact impact NOUN issue-1554 55 20 on on ADP issue-1554 55 21 reducing reduce VERB issue-1554 55 22 the the DET issue-1554 55 23 number number NOUN issue-1554 55 24 of of ADP issue-1554 55 25 tax tax NOUN issue-1554 55 26 disputes dispute NOUN issue-1554 55 27 . . PUNCT issue-1554 56 1 according accord VERB issue-1554 56 2 to to ADP issue-1554 56 3 article article NOUN issue-1554 56 4 23 23 NUM issue-1554 56 5 of of ADP issue-1554 56 6 the the DET issue-1554 56 7 constitution constitution NOUN issue-1554 56 8 of of ADP issue-1554 56 9 ukraine ukraine NOUN issue-1554 56 10 , , PUNCT issue-1554 56 11 every every DET issue-1554 56 12 person person NOUN issue-1554 56 13 shall shall AUX issue-1554 56 14 have have VERB issue-1554 56 15 the the DET issue-1554 56 16 right right NOUN issue-1554 56 17 to to PART issue-1554 56 18 free free VERB issue-1554 56 19 development development NOUN issue-1554 56 20 of of ADP issue-1554 56 21 his his PRON issue-1554 56 22 personality personality NOUN issue-1554 56 23 , , PUNCT issue-1554 56 24 provided provide VERB issue-1554 56 25 that that SCONJ issue-1554 56 26 the the DET issue-1554 56 27 rights right NOUN issue-1554 56 28 and and CCONJ issue-1554 56 29 freedoms freedom NOUN issue-1554 56 30 of of ADP issue-1554 56 31 other other ADJ issue-1554 56 32 persons person NOUN issue-1554 56 33 are be AUX issue-1554 56 34 not not PART issue-1554 56 35 thus thus ADV issue-1554 56 36 violated violate VERB issue-1554 56 37 , , PUNCT issue-1554 56 38 and and CCONJ issue-1554 56 39 shall shall AUX issue-1554 56 40 have have VERB issue-1554 56 41 duties duty NOUN issue-1554 56 42 to to ADP issue-1554 56 43 society society NOUN issue-1554 56 44 , , PUNCT issue-1554 56 45 in in ADP issue-1554 56 46 which which PRON issue-1554 56 47 free free ADJ issue-1554 56 48 and and CCONJ issue-1554 56 49 comprehensive comprehensive ADJ issue-1554 56 50 development development NOUN issue-1554 56 51 of of ADP issue-1554 56 52 his his PRON issue-1554 56 53 personality personality NOUN issue-1554 56 54 shall shall AUX issue-1554 56 55 be be AUX issue-1554 56 56 guaranteed guarantee VERB issue-1554 56 57 . . PUNCT issue-1554 57 1 therefore therefore ADV issue-1554 57 2 , , PUNCT issue-1554 57 3 the the DET issue-1554 57 4 tax tax NOUN issue-1554 57 5 code code NOUN issue-1554 57 6 of of ADP issue-1554 57 7 ukraine ukraine NOUN issue-1554 57 8 , , PUNCT issue-1554 57 9 on on ADP issue-1554 57 10 the the DET issue-1554 57 11 one one NUM issue-1554 57 12 hand hand NOUN issue-1554 57 13 , , PUNCT issue-1554 57 14 establishes establish VERB issue-1554 57 15 the the DET issue-1554 57 16 limits limit NOUN issue-1554 57 17 of of ADP issue-1554 57 18 permitted permit VERB issue-1554 57 19 behavior behavior NOUN issue-1554 57 20 of of ADP issue-1554 57 21 taxpayers taxpayer NOUN issue-1554 57 22 and and CCONJ issue-1554 57 23 certain certain ADJ issue-1554 57 24 guarantees guarantee NOUN issue-1554 57 25 of of ADP issue-1554 57 26 protection protection NOUN issue-1554 57 27 of of ADP issue-1554 57 28 their their PRON issue-1554 57 29 rights right NOUN issue-1554 57 30 in in ADP issue-1554 57 31 relations relation NOUN issue-1554 57 32 related relate VERB issue-1554 57 33 to to ADP issue-1554 57 34 the the DET issue-1554 57 35 execution execution NOUN issue-1554 57 36 of of ADP issue-1554 57 37 the the DET issue-1554 57 38 constitutional constitutional ADJ issue-1554 57 39 duty duty NOUN issue-1554 57 40 to to PART issue-1554 57 41 pay pay VERB issue-1554 57 42 taxes taxis NOUN issue-1554 57 43 , , PUNCT issue-1554 57 44 on on ADP issue-1554 57 45 the the DET issue-1554 57 46 other other ADJ issue-1554 57 47 hand hand NOUN issue-1554 57 48 , , PUNCT issue-1554 57 49 establishes establish VERB issue-1554 57 50 the the DET issue-1554 57 51 limits limit NOUN issue-1554 57 52 of of ADP issue-1554 57 53 powers power NOUN issue-1554 57 54 for for ADP issue-1554 57 55 the the DET issue-1554 57 56 tax tax NOUN issue-1554 57 57 authority authority NOUN issue-1554 57 58 . . PUNCT issue-1554 58 1 the the DET issue-1554 58 2 problem problem NOUN issue-1554 58 3 of of ADP issue-1554 58 4 establishing establish VERB issue-1554 58 5 the the DET issue-1554 58 6 balance balance NOUN issue-1554 58 7 of of ADP issue-1554 58 8 interests interest NOUN issue-1554 58 9 and and CCONJ issue-1554 58 10 opportunities opportunity NOUN issue-1554 58 11 of of ADP issue-1554 58 12 the the DET issue-1554 58 13 main main ADJ issue-1554 58 14 participants participant NOUN issue-1554 58 15 of of ADP issue-1554 58 16 tax tax NOUN issue-1554 58 17 legal legal ADJ issue-1554 58 18 relations relation NOUN issue-1554 58 19 , , PUNCT issue-1554 58 20 although although SCONJ issue-1554 58 21 it it PRON issue-1554 58 22 was be AUX issue-1554 58 23 the the DET issue-1554 58 24 focus focus NOUN issue-1554 58 25 of of ADP issue-1554 58 26 attention attention NOUN issue-1554 58 27 during during ADP issue-1554 58 28 the the DET issue-1554 58 29 development development NOUN issue-1554 58 30 of of ADP issue-1554 58 31 the the DET issue-1554 58 32 tax tax NOUN issue-1554 58 33 code code NOUN issue-1554 58 34 of of ADP issue-1554 58 35 ukraine ukraine NOUN issue-1554 58 36 , , PUNCT issue-1554 58 37 but but CCONJ issue-1554 58 38 not not PART issue-1554 58 39 solved solve VERB issue-1554 58 40 sufficiently sufficiently ADV issue-1554 58 41 . . PUNCT issue-1554 59 1 the the DET issue-1554 59 2 ecthr ecthr NOUN issue-1554 59 3 is be AUX issue-1554 59 4 guided guide VERB issue-1554 59 5 by by ADP issue-1554 59 6 the the DET issue-1554 59 7 principle principle NOUN issue-1554 59 8 of of ADP issue-1554 59 9 a a DET issue-1554 59 10 fair fair ADJ issue-1554 59 11 balance balance NOUN issue-1554 59 12 between between ADP issue-1554 59 13 the the DET issue-1554 59 14 private private ADJ issue-1554 59 15 and and CCONJ issue-1554 59 16 public public ADJ issue-1554 59 17 interest interest NOUN issue-1554 59 18 , , PUNCT issue-1554 59 19 as as SCONJ issue-1554 59 20 there there PRON issue-1554 59 21 is be VERB issue-1554 59 22 always always ADV issue-1554 59 23 a a DET issue-1554 59 24 wide wide ADJ issue-1554 59 25 margin margin NOUN issue-1554 59 26 of of ADP issue-1554 59 27 appreciation appreciation NOUN issue-1554 59 28 in in ADP issue-1554 59 29 the the DET issue-1554 59 30 tax tax NOUN issue-1554 59 31 sphere sphere NOUN issue-1554 59 32 in in ADP issue-1554 59 33 states state NOUN issue-1554 59 34 . . PUNCT issue-1554 60 1 deprivation deprivation NOUN issue-1554 60 2 of of ADP issue-1554 60 3 property property NOUN issue-1554 60 4 , , PUNCT issue-1554 60 5 interference interference NOUN issue-1554 60 6 in in ADP issue-1554 60 7 the the DET issue-1554 60 8 use use NOUN issue-1554 60 9 of of ADP issue-1554 60 10 property property NOUN issue-1554 60 11 , , PUNCT issue-1554 60 12 control control NOUN issue-1554 60 13 over over ADP issue-1554 60 14 the the DET issue-1554 60 15 use use NOUN issue-1554 60 16 of of ADP issue-1554 60 17 property property NOUN issue-1554 60 18 by by ADP issue-1554 60 19 the the DET issue-1554 60 20 state state NOUN issue-1554 60 21 must must AUX issue-1554 60 22 be be AUX issue-1554 60 23 justified justify VERB issue-1554 60 24 by by ADP issue-1554 60 25 the the DET issue-1554 60 26 relevant relevant ADJ issue-1554 60 27 purpose purpose NOUN issue-1554 60 28 pursued pursue VERB issue-1554 60 29 by by ADP issue-1554 60 30 the the DET issue-1554 60 31 state state NOUN issue-1554 60 32 in in ADP issue-1554 60 33 implementing implement VERB issue-1554 60 34 control control NOUN issue-1554 60 35 measures measure NOUN issue-1554 60 36 , , PUNCT issue-1554 60 37 as as ADV issue-1554 60 38 well well ADV issue-1554 60 39 as as ADP issue-1554 60 40 be be AUX issue-1554 60 41 consistent consistent ADJ issue-1554 60 42 with with ADP issue-1554 60 43 the the DET issue-1554 60 44 principle principle NOUN issue-1554 60 45 of of ADP issue-1554 60 46 a a DET issue-1554 60 47 fair fair ADJ issue-1554 60 48 balance balance NOUN issue-1554 60 49 between between ADP issue-1554 60 50 private private ADJ issue-1554 60 51 and and CCONJ issue-1554 60 52 public public ADJ issue-1554 60 53 interests interest NOUN issue-1554 60 54 ( ( PUNCT issue-1554 60 55 echr echr PROPN issue-1554 60 56 judgment judgment NOUN issue-1554 60 57 in in ADP issue-1554 60 58 sporrong sporrong NOUN issue-1554 60 59 and and CCONJ issue-1554 60 60 lonnroth lonnroth NOUN issue-1554 60 61 v. v. CCONJ issue-1554 60 62 sweden sweden PROPN issue-1554 60 63 , , PUNCT issue-1554 60 64 1982 1982 NUM issue-1554 60 65 ) ) PUNCT issue-1554 60 66 . . PUNCT issue-1554 61 1 the the DET issue-1554 61 2 state state NOUN issue-1554 61 3 has have VERB issue-1554 61 4 wide wide ADJ issue-1554 61 5 discretion discretion NOUN issue-1554 61 6 both both CCONJ issue-1554 61 7 in in ADP issue-1554 61 8 choosing choose VERB issue-1554 61 9 the the DET issue-1554 61 10 method method NOUN issue-1554 61 11 of of ADP issue-1554 61 12 taking take VERB issue-1554 61 13 control control NOUN issue-1554 61 14 measures measure NOUN issue-1554 61 15 and and CCONJ issue-1554 61 16 in in ADP issue-1554 61 17 determining determine VERB issue-1554 61 18 whether whether SCONJ issue-1554 61 19 the the DET issue-1554 61 20 effects effect NOUN issue-1554 61 21 of of ADP issue-1554 61 22 such such ADJ issue-1554 61 23 measures measure NOUN issue-1554 61 24 are be AUX issue-1554 61 25 justified justify VERB issue-1554 61 26 in in ADP issue-1554 61 27 view view NOUN issue-1554 61 28 of of ADP issue-1554 61 29 the the DET issue-1554 61 30 public public ADJ issue-1554 61 31 interest interest NOUN issue-1554 61 32 in in ADP issue-1554 61 33 achieving achieve VERB issue-1554 61 34 the the DET issue-1554 61 35 purpose purpose NOUN issue-1554 61 36 of of ADP issue-1554 61 37 the the DET issue-1554 61 38 law law NOUN issue-1554 61 39 ( ( PUNCT issue-1554 61 40 echr echr PROPN issue-1554 61 41 decisions decision NOUN issue-1554 61 42 in in ADP issue-1554 61 43 zvolský zvolský PROPN issue-1554 61 44 and and CCONJ issue-1554 61 45 zvolská zvolská NOUN issue-1554 61 46 v. v. ADP issue-1554 61 47 the the DET issue-1554 61 48 czech czech PROPN issue-1554 61 49 republic republic NOUN issue-1554 61 50 , , PUNCT issue-1554 61 51 2002 2002 NUM issue-1554 61 52 ) ) PUNCT issue-1554 61 53 . . PUNCT issue-1554 62 1 the the DET issue-1554 62 2 task task NOUN issue-1554 62 3 of of ADP issue-1554 62 4 the the DET issue-1554 62 5 tax tax NOUN issue-1554 62 6 code code NOUN issue-1554 62 7 of of ADP issue-1554 62 8 ukraine ukraine PROPN issue-1554 62 9 no no INTJ issue-1554 62 10 . . PUNCT issue-1554 63 1 2755 2755 NUM issue-1554 63 2 - - SYM issue-1554 63 3 vi vi NOUN issue-1554 63 4 of of ADP issue-1554 63 5 december december PROPN issue-1554 63 6 2 2 NUM issue-1554 63 7 , , PUNCT issue-1554 63 8 2010 2010 NUM issue-1554 63 9 , , PUNCT issue-1554 63 10 is be AUX issue-1554 63 11 to to PART issue-1554 63 12 ensure ensure VERB issue-1554 63 13 a a DET issue-1554 63 14 reasonable reasonable ADJ issue-1554 63 15 balance balance NOUN issue-1554 63 16 between between ADP issue-1554 63 17 the the DET issue-1554 63 18 interests interest NOUN issue-1554 63 19 and and CCONJ issue-1554 63 20 rights right NOUN issue-1554 63 21 of of ADP issue-1554 63 22 taxpayers taxpayer NOUN issue-1554 63 23 and and CCONJ issue-1554 63 24 the the DET issue-1554 63 25 powers power NOUN issue-1554 63 26 of of ADP issue-1554 63 27 the the DET issue-1554 63 28 tax tax NOUN issue-1554 63 29 authorities authority NOUN issue-1554 63 30 . . PUNCT issue-1554 64 1 this this PRON issue-1554 64 2 , , PUNCT issue-1554 64 3 in in ADP issue-1554 64 4 turn turn NOUN issue-1554 64 5 , , PUNCT issue-1554 64 6 is be AUX issue-1554 64 7 the the DET issue-1554 64 8 main main ADJ issue-1554 64 9 reason reason NOUN issue-1554 64 10 for for ADP issue-1554 64 11 the the DET issue-1554 64 12 effective effective ADJ issue-1554 64 13 and and CCONJ issue-1554 64 14 fair fair ADJ issue-1554 64 15 functioning functioning NOUN issue-1554 64 16 of of ADP issue-1554 64 17 the the DET issue-1554 64 18 fiscal fiscal ADJ issue-1554 64 19 system system NOUN issue-1554 64 20 of of ADP issue-1554 64 21 the the DET issue-1554 64 22 state state NOUN issue-1554 64 23 . . PUNCT issue-1554 65 1 moreover moreover ADV issue-1554 65 2 , , PUNCT issue-1554 65 3 fairness fairness NOUN issue-1554 65 4 of of ADP issue-1554 65 5 tax tax NOUN issue-1554 65 6 legislation legislation NOUN issue-1554 65 7 should should AUX issue-1554 65 8 play play VERB issue-1554 65 9 a a DET issue-1554 65 10 decisive decisive ADJ issue-1554 65 11 role role NOUN issue-1554 65 12 in in ADP issue-1554 65 13 overcoming overcome VERB issue-1554 65 14 the the DET issue-1554 65 15 negative negative ADJ issue-1554 65 16 attitude attitude NOUN issue-1554 65 17 of of ADP issue-1554 65 18 taxpayers taxpayer NOUN issue-1554 65 19 to to ADP issue-1554 65 20 the the DET issue-1554 65 21 tax tax NOUN issue-1554 65 22 system system NOUN issue-1554 65 23 . . PUNCT issue-1554 66 1 as as SCONJ issue-1554 66 2 noted note VERB issue-1554 66 3 by by ADP issue-1554 66 4 a. a. PROPN issue-1554 66 5 p. p. PROPN issue-1554 66 6 balakina balakina PROPN issue-1554 66 7 , , PUNCT issue-1554 66 8 the the DET issue-1554 66 9 area area NOUN issue-1554 66 10 of of ADP issue-1554 66 11 tax tax NOUN issue-1554 66 12 relations relation NOUN issue-1554 66 13 is be AUX issue-1554 66 14 an an DET issue-1554 66 15 area area NOUN issue-1554 66 16 of of ADP issue-1554 66 17 close close ADJ issue-1554 66 18 collision collision NOUN issue-1554 66 19 and and CCONJ issue-1554 66 20 interaction interaction NOUN issue-1554 66 21 of of ADP issue-1554 66 22 private private ADJ issue-1554 66 23 and and CCONJ issue-1554 66 24 public public ADJ issue-1554 66 25 subjects subject NOUN issue-1554 66 26 . . PUNCT issue-1554 67 1 in in ADP issue-1554 67 2 a a DET issue-1554 67 3 democratic democratic ADJ issue-1554 67 4 social social ADJ issue-1554 67 5 state state NOUN issue-1554 67 6 , , PUNCT issue-1554 67 7 public public ADJ issue-1554 67 8 subjects subject NOUN issue-1554 67 9 in in ADP issue-1554 67 10 the the DET issue-1554 67 11 establishment establishment NOUN issue-1554 67 12 of of ADP issue-1554 67 13 regulatory regulatory ADJ issue-1554 67 14 requirements requirement NOUN issue-1554 67 15 addressed address VERB issue-1554 67 16 to to ADP issue-1554 67 17 private private ADJ issue-1554 67 18 subjects subject NOUN issue-1554 67 19 , , PUNCT issue-1554 67 20 must must AUX issue-1554 67 21 take take VERB issue-1554 67 22 into into ADP issue-1554 67 23 account account NOUN issue-1554 67 24 and and CCONJ issue-1554 67 25 respect respect VERB issue-1554 67 26 their their PRON issue-1554 67 27 interests interest NOUN issue-1554 67 28 ( ( PUNCT issue-1554 67 29 balakina balakina PROPN issue-1554 67 30 , , PUNCT issue-1554 67 31 2005 2005 NUM issue-1554 67 32 ) ) PUNCT issue-1554 67 33 . . PUNCT issue-1554 68 1 in in ADP issue-1554 68 2 tax tax NOUN issue-1554 68 3 law law NOUN issue-1554 68 4 , , PUNCT issue-1554 68 5 the the DET issue-1554 68 6 relationship relationship NOUN issue-1554 68 7 between between ADP issue-1554 68 8 the the DET issue-1554 68 9 subjects subject NOUN issue-1554 68 10 of of ADP issue-1554 68 11 private private ADJ issue-1554 68 12 and and CCONJ issue-1554 68 13 public public ADJ issue-1554 68 14 law law NOUN issue-1554 68 15 is be AUX issue-1554 68 16 based base VERB issue-1554 68 17 on on ADP issue-1554 68 18 the the DET issue-1554 68 19 principles principle NOUN issue-1554 68 20 of of ADP issue-1554 68 21 inequality inequality NOUN issue-1554 68 22 of of ADP issue-1554 68 23 participants participant NOUN issue-1554 68 24 of of ADP issue-1554 68 25 tax tax NOUN issue-1554 68 26 legal legal ADJ issue-1554 68 27 relations relation NOUN issue-1554 68 28 , , PUNCT issue-1554 68 29 their their PRON issue-1554 68 30 subordinate subordinate ADJ issue-1554 68 31 nature nature NOUN issue-1554 68 32 . . PUNCT issue-1554 69 1 at at ADP issue-1554 69 2 the the DET issue-1554 69 3 same same ADJ issue-1554 69 4 time time NOUN issue-1554 69 5 it it PRON issue-1554 69 6 is be AUX issue-1554 69 7 necessary necessary ADJ issue-1554 69 8 to to PART issue-1554 69 9 contrast contrast VERB issue-1554 69 10 the the DET issue-1554 69 11 subjects subject NOUN issue-1554 69 12 of of ADP issue-1554 69 13 private private ADJ issue-1554 69 14 and and CCONJ issue-1554 69 15 public public ADJ issue-1554 69 16 law law NOUN issue-1554 69 17 . . PUNCT issue-1554 70 1 it it PRON issue-1554 70 2 is be AUX issue-1554 70 3 more more ADV issue-1554 70 4 constructive constructive ADJ issue-1554 70 5 to to PART issue-1554 70 6 find find VERB issue-1554 70 7 an an DET issue-1554 70 8 optimal optimal ADJ issue-1554 70 9 combination combination NOUN issue-1554 70 10 of of ADP issue-1554 70 11 their their PRON issue-1554 70 12 interests interest NOUN issue-1554 70 13 , , PUNCT issue-1554 70 14 development development NOUN issue-1554 70 15 of of ADP issue-1554 70 16 effective effective ADJ issue-1554 70 17 ways way NOUN issue-1554 70 18 of of ADP issue-1554 70 19 their their PRON issue-1554 70 20 interaction interaction NOUN issue-1554 70 21 . . PUNCT issue-1554 71 1 the the DET issue-1554 71 2 state state NOUN issue-1554 71 3 through through ADP issue-1554 71 4 the the DET issue-1554 71 5 mechanism mechanism NOUN issue-1554 71 6 of of ADP issue-1554 71 7 taxation taxation NOUN issue-1554 71 8 provides provide VERB issue-1554 71 9 its its PRON issue-1554 71 10 fiscal fiscal ADJ issue-1554 71 11 interests interest NOUN issue-1554 71 12 on on ADP issue-1554 71 13 formation formation NOUN issue-1554 71 14 of of ADP issue-1554 71 15 funds fund NOUN issue-1554 71 16 in in ADP issue-1554 71 17 the the DET issue-1554 71 18 centralized centralized ADJ issue-1554 71 19 monetary monetary ADJ issue-1554 71 20 fund fund NOUN issue-1554 71 21 to to PART issue-1554 71 22 implement implement VERB issue-1554 71 23 its its PRON issue-1554 71 24 own own ADJ issue-1554 71 25 tasks task NOUN issue-1554 71 26 and and CCONJ issue-1554 71 27 functions function NOUN issue-1554 71 28 . . PUNCT issue-1554 72 1 establishment establishment NOUN issue-1554 72 2 of of ADP issue-1554 72 3 tax tax NOUN issue-1554 72 4 burden burden NOUN issue-1554 72 5 contributes contribute VERB issue-1554 72 6 to to ADP issue-1554 72 7 the the DET issue-1554 72 8 realization realization NOUN issue-1554 72 9 of of ADP issue-1554 72 10 the the DET issue-1554 72 11 common common ADJ issue-1554 72 12 good good NOUN issue-1554 72 13 , , PUNCT issue-1554 72 14 the the DET issue-1554 72 15 implementation implementation NOUN issue-1554 72 16 of of ADP issue-1554 72 17 public public ADJ issue-1554 72 18 functions function NOUN issue-1554 72 19 by by ADP issue-1554 72 20 the the DET issue-1554 72 21 state state NOUN issue-1554 72 22 , , PUNCT issue-1554 72 23 as as SCONJ issue-1554 72 24 it it PRON issue-1554 72 25 realizes realize VERB issue-1554 72 26 the the DET issue-1554 72 27 public public ADJ issue-1554 72 28 interest interest NOUN issue-1554 72 29 of of ADP issue-1554 72 30 all all DET issue-1554 72 31 members member NOUN issue-1554 72 32 of of ADP issue-1554 72 33 society society NOUN issue-1554 72 34 . . PUNCT issue-1554 73 1 thus thus ADV issue-1554 73 2 , , PUNCT issue-1554 73 3 to to ADP issue-1554 73 4 date date NOUN issue-1554 73 5 , , PUNCT issue-1554 73 6 one one NUM issue-1554 73 7 of of ADP issue-1554 73 8 the the DET issue-1554 73 9 main main ADJ issue-1554 73 10 objectives objective NOUN issue-1554 73 11 to to PART issue-1554 73 12 reduce reduce VERB issue-1554 73 13 the the DET issue-1554 73 14 number number NOUN issue-1554 73 15 of of ADP issue-1554 73 16 tax tax NOUN issue-1554 73 17 disputes dispute NOUN issue-1554 73 18 should should AUX issue-1554 73 19 be be AUX issue-1554 73 20 the the DET issue-1554 73 21 development development NOUN issue-1554 73 22 of of ADP issue-1554 73 23 conceptual conceptual ADJ issue-1554 73 24 foundations foundation NOUN issue-1554 73 25 for for ADP issue-1554 73 26 reforming reform VERB issue-1554 73 27 tax tax NOUN issue-1554 73 28 relations relation NOUN issue-1554 73 29 in in ADP issue-1554 73 30 order order NOUN issue-1554 73 31 to to PART issue-1554 73 32 achieve achieve VERB issue-1554 73 33 the the DET issue-1554 73 34 maximum maximum ADJ issue-1554 73 35 balance balance NOUN issue-1554 73 36 of of ADP issue-1554 73 37 interests interest NOUN issue-1554 73 38 of of ADP issue-1554 73 39 the the DET issue-1554 73 40 parties party NOUN issue-1554 73 41 involved involve VERB issue-1554 73 42 in in ADP issue-1554 73 43 the the DET issue-1554 73 44 process process NOUN issue-1554 73 45 of of ADP issue-1554 73 46 taxation taxation NOUN issue-1554 73 47 . . PUNCT issue-1554 74 1 finding find VERB issue-1554 74 2 a a DET issue-1554 74 3 reasonable reasonable ADJ issue-1554 74 4 balance balance NOUN issue-1554 74 5 between between ADP issue-1554 74 6 the the DET issue-1554 74 7 rights right NOUN issue-1554 74 8 of of ADP issue-1554 74 9 taxpayers taxpayer NOUN issue-1554 74 10 and and CCONJ issue-1554 74 11 the the DET issue-1554 74 12 powers power NOUN issue-1554 74 13 of of ADP issue-1554 74 14 the the DET issue-1554 74 15 tax tax NOUN issue-1554 74 16 authorities authority NOUN issue-1554 74 17 means mean VERB issue-1554 74 18 the the DET issue-1554 74 19 need need NOUN issue-1554 74 20 to to PART issue-1554 74 21 limit limit VERB issue-1554 74 22 the the DET issue-1554 74 23 coercive coercive ADJ issue-1554 74 24 measures measure NOUN issue-1554 74 25 applied apply VERB issue-1554 74 26 to to ADP issue-1554 74 27 the the DET issue-1554 74 28 taxpayer taxpayer NOUN issue-1554 74 29 to to ADP issue-1554 74 30 the the DET issue-1554 74 31 extent extent NOUN issue-1554 74 32 necessary necessary ADJ issue-1554 74 33 to to PART issue-1554 74 34 ensure ensure VERB issue-1554 74 35 that that SCONJ issue-1554 74 36 the the DET issue-1554 74 37 state state NOUN issue-1554 74 38 performs perform VERB issue-1554 74 39 its its PRON issue-1554 74 40 functions function NOUN issue-1554 74 41 . . PUNCT issue-1554 75 1 this this DET issue-1554 75 2 principle principle NOUN issue-1554 75 3 should should AUX issue-1554 75 4 be be AUX issue-1554 75 5 fundamental fundamental ADJ issue-1554 75 6 in in ADP issue-1554 75 7 the the DET issue-1554 75 8 further further ADJ issue-1554 75 9 development development NOUN issue-1554 75 10 of of ADP issue-1554 75 11 the the DET issue-1554 75 12 provisions provision NOUN issue-1554 75 13 of of ADP issue-1554 75 14 the the DET issue-1554 75 15 tax tax NOUN issue-1554 75 16 code code NOUN issue-1554 75 17 of of ADP issue-1554 75 18 ukraine ukraine NOUN issue-1554 75 19 . . PUNCT issue-1554 76 1 4 4 X issue-1554 76 2 . . NOUN issue-1554 76 3 measures measure NOUN issue-1554 76 4 to to PART issue-1554 76 5 ensure ensure VERB issue-1554 76 6 the the DET issue-1554 76 7 fulfillment fulfillment NOUN issue-1554 76 8 of of ADP issue-1554 76 9 the the DET issue-1554 76 10 tax tax NOUN issue-1554 76 11 obligation obligation NOUN issue-1554 76 12 in in ADP issue-1554 76 13 this this DET issue-1554 76 14 regard regard NOUN issue-1554 76 15 , , PUNCT issue-1554 76 16 one one NUM issue-1554 76 17 of of ADP issue-1554 76 18 the the DET issue-1554 76 19 main main ADJ issue-1554 76 20 issues issue NOUN issue-1554 76 21 that that PRON issue-1554 76 22 should should AUX issue-1554 76 23 be be AUX issue-1554 76 24 emphasized emphasize VERB issue-1554 76 25 in in ADP issue-1554 76 26 terms term NOUN issue-1554 76 27 of of ADP issue-1554 76 28 the the DET issue-1554 76 29 power power NOUN issue-1554 76 30 of of ADP issue-1554 76 31 the the DET issue-1554 76 32 tax tax NOUN issue-1554 76 33 authorities authority NOUN issue-1554 76 34 is be AUX issue-1554 76 35 the the DET issue-1554 76 36 possibility possibility NOUN issue-1554 76 37 of of ADP issue-1554 76 38 using use VERB issue-1554 76 39 an an DET issue-1554 76 40 indisputable indisputable ADJ issue-1554 76 41 order order NOUN issue-1554 76 42 to to PART issue-1554 76 43 address address VERB issue-1554 76 44 only only ADV issue-1554 76 45 some some DET issue-1554 76 46 issues issue NOUN issue-1554 76 47 of of ADP issue-1554 76 48 tax tax NOUN issue-1554 76 49 administration administration NOUN issue-1554 76 50 ( ( PUNCT issue-1554 76 51 in in ADP issue-1554 76 52 particular particular ADJ issue-1554 76 53 , , PUNCT issue-1554 76 54 on on ADP issue-1554 76 55 the the DET issue-1554 76 56 application application NOUN issue-1554 76 57 of of ADP issue-1554 76 58 measures measure NOUN issue-1554 76 59 to to PART issue-1554 76 60 ensure ensure VERB issue-1554 76 61 compliance compliance NOUN issue-1554 76 62 with with ADP issue-1554 76 63 tax tax NOUN issue-1554 76 64 obligations obligation NOUN issue-1554 76 65 ) ) PUNCT issue-1554 76 66 . . PUNCT issue-1554 77 1 this this PRON issue-1554 77 2 has have AUX issue-1554 77 3 become become VERB issue-1554 77 4 especially especially ADV issue-1554 77 5 relevant relevant ADJ issue-1554 77 6 recently recently ADV issue-1554 77 7 in in ADP issue-1554 77 8 connection connection NOUN issue-1554 77 9 with with ADP issue-1554 77 10 the the DET issue-1554 77 11 application application NOUN issue-1554 77 12 of of ADP issue-1554 77 13 administrative administrative ADJ issue-1554 77 14 seizure seizure NOUN issue-1554 77 15 of of ADP issue-1554 77 16 funds fund NOUN issue-1554 77 17 and and CCONJ issue-1554 77 18 property property NOUN issue-1554 77 19 of of ADP issue-1554 77 20 taxpayers taxpayer NOUN issue-1554 77 21 . . PUNCT issue-1554 78 1 thus thus ADV issue-1554 78 2 , , PUNCT issue-1554 78 3 according accord VERB issue-1554 78 4 to to ADP issue-1554 78 5 part part NOUN issue-1554 78 6 94.1 94.1 NUM issue-1554 78 7 of of ADP issue-1554 78 8 article article NOUN issue-1554 78 9 94 94 NUM issue-1554 78 10 of of ADP issue-1554 78 11 the the DET issue-1554 78 12 tax tax NOUN issue-1554 78 13 code code NOUN issue-1554 78 14 of of ADP issue-1554 78 15 ukraine ukraine PROPN issue-1554 78 16 the the DET issue-1554 78 17 administrative administrative ADJ issue-1554 78 18 seizure seizure NOUN issue-1554 78 19 of of ADP issue-1554 78 20 property property NOUN issue-1554 78 21 of of ADP issue-1554 78 22 the the DET issue-1554 78 23 taxpayer taxpayer NOUN issue-1554 78 24 is be AUX issue-1554 78 25 an an DET issue-1554 78 26 exceptional exceptional ADJ issue-1554 78 27 way way NOUN issue-1554 78 28 to to PART issue-1554 78 29 ensure ensure VERB issue-1554 78 30 the the DET issue-1554 78 31 execution execution NOUN issue-1554 78 32 of of ADP issue-1554 78 33 the the DET issue-1554 78 34 taxpayer taxpayer NOUN issue-1554 78 35 of of ADP issue-1554 78 36 his his PRON issue-1554 78 37 obligations obligation NOUN issue-1554 78 38 defined define VERB issue-1554 78 39 by by ADP issue-1554 78 40 law law NOUN issue-1554 78 41 ( ( PUNCT issue-1554 78 42 tax tax NOUN issue-1554 78 43 code code NOUN issue-1554 78 44 of of ADP issue-1554 78 45 ukraine ukraine NOUN issue-1554 78 46 from from ADP issue-1554 78 47 december december PROPN issue-1554 78 48 2 2 NUM issue-1554 78 49 , , PUNCT issue-1554 78 50 2010 2010 NUM issue-1554 78 51 № № ADP issue-1554 78 52 2755 2755 NUM issue-1554 78 53 - - SYM issue-1554 78 54 vi vi NOUN issue-1554 78 55 ) ) PUNCT issue-1554 78 56 . . PUNCT issue-1554 79 1 seizure seizure NOUN issue-1554 79 2 of of ADP issue-1554 79 3 property property NOUN issue-1554 79 4 may may AUX issue-1554 79 5 be be AUX issue-1554 79 6 applied apply VERB issue-1554 79 7 if if SCONJ issue-1554 79 8 one one NUM issue-1554 79 9 of of ADP issue-1554 79 10 the the DET issue-1554 79 11 following follow VERB issue-1554 79 12 circumstances circumstance NOUN issue-1554 79 13 is be AUX issue-1554 79 14 found find VERB issue-1554 79 15 : : PUNCT issue-1554 79 16 the the DET issue-1554 79 17 taxpayer taxpayer NOUN issue-1554 79 18 violates violate VERB issue-1554 79 19 the the DET issue-1554 79 20 rules rule NOUN issue-1554 79 21 of of ADP issue-1554 79 22 alienation alienation NOUN issue-1554 79 23 of of ADP issue-1554 79 24 property property NOUN issue-1554 79 25 that that PRON issue-1554 79 26 is be AUX issue-1554 79 27 in in ADP issue-1554 79 28 tax tax NOUN issue-1554 79 29 pledge pledge NOUN issue-1554 79 30 ; ; PUNCT issue-1554 79 31 baltic baltic ADJ issue-1554 79 32 journal journal PROPN issue-1554 79 33 of of ADP issue-1554 79 34 economic economic ADJ issue-1554 79 35 studies study NOUN issue-1554 79 36 44 44 NUM issue-1554 79 37 vol vol NOUN issue-1554 79 38 . . PROPN issue-1554 79 39 7 7 NUM issue-1554 80 1 no no NOUN issue-1554 80 2 . . NOUN issue-1554 80 3 5 5 NUM issue-1554 80 4 , , PUNCT issue-1554 80 5 2021 2021 NUM issue-1554 80 6 an an DET issue-1554 80 7 individual individual NOUN issue-1554 80 8 with with ADP issue-1554 80 9 a a DET issue-1554 80 10 tax tax NOUN issue-1554 80 11 debt debt NOUN issue-1554 80 12 goes go VERB issue-1554 80 13 abroad abroad ADV issue-1554 80 14 ; ; PUNCT issue-1554 80 15 the the DET issue-1554 80 16 taxpayer taxpayer NOUN issue-1554 80 17 refuses refuse VERB issue-1554 80 18 to to PART issue-1554 80 19 conduct conduct VERB issue-1554 80 20 a a DET issue-1554 80 21 documentary documentary NOUN issue-1554 80 22 or or CCONJ issue-1554 80 23 actual actual ADJ issue-1554 80 24 inspection inspection NOUN issue-1554 80 25 when when SCONJ issue-1554 80 26 there there PRON issue-1554 80 27 are be VERB issue-1554 80 28 legitimate legitimate ADJ issue-1554 80 29 grounds ground NOUN issue-1554 80 30 for for ADP issue-1554 80 31 it it PRON issue-1554 80 32 or or CCONJ issue-1554 80 33 to to PART issue-1554 80 34 allow allow VERB issue-1554 80 35 officials official NOUN issue-1554 80 36 of of ADP issue-1554 80 37 the the DET issue-1554 80 38 supervisory supervisory ADJ issue-1554 80 39 authority authority NOUN issue-1554 80 40 ; ; PUNCT issue-1554 80 41 there there PRON issue-1554 80 42 are be VERB issue-1554 80 43 no no DET issue-1554 80 44 permits permit NOUN issue-1554 80 45 ( ( PUNCT issue-1554 80 46 licenses license NOUN issue-1554 80 47 ) ) PUNCT issue-1554 80 48 to to PART issue-1554 80 49 carry carry VERB issue-1554 80 50 out out ADP issue-1554 80 51 business business NOUN issue-1554 80 52 activities activity NOUN issue-1554 80 53 , , PUNCT issue-1554 80 54 as as ADV issue-1554 80 55 well well ADV issue-1554 80 56 as as ADP issue-1554 80 57 in in ADP issue-1554 80 58 the the DET issue-1554 80 59 absence absence NOUN issue-1554 80 60 of of ADP issue-1554 80 61 registers register NOUN issue-1554 80 62 of of ADP issue-1554 80 63 settlement settlement NOUN issue-1554 80 64 transactions transaction NOUN issue-1554 80 65 and/or and/or CCONJ issue-1554 80 66 software software NOUN issue-1554 80 67 registers register NOUN issue-1554 80 68 of of ADP issue-1554 80 69 settlement settlement NOUN issue-1554 80 70 transactions transaction NOUN issue-1554 80 71 registered register VERB issue-1554 80 72 in in ADP issue-1554 80 73 the the DET issue-1554 80 74 manner manner NOUN issue-1554 80 75 prescribed prescribe VERB issue-1554 80 76 by by ADP issue-1554 80 77 law law NOUN issue-1554 80 78 , , PUNCT issue-1554 80 79 except except SCONJ issue-1554 80 80 in in ADP issue-1554 80 81 cases case NOUN issue-1554 80 82 specified specify VERB issue-1554 80 83 by by ADP issue-1554 80 84 law law NOUN issue-1554 80 85 ; ; PUNCT issue-1554 80 86 there there PRON issue-1554 80 87 is be VERB issue-1554 80 88 no no DET issue-1554 80 89 registration registration NOUN issue-1554 80 90 of of ADP issue-1554 80 91 the the DET issue-1554 80 92 person person NOUN issue-1554 80 93 as as ADP issue-1554 80 94 a a DET issue-1554 80 95 taxpayer taxpayer NOUN issue-1554 80 96 with with ADP issue-1554 80 97 the the DET issue-1554 80 98 controlling control VERB issue-1554 80 99 authority authority NOUN issue-1554 80 100 , , PUNCT issue-1554 80 101 if if SCONJ issue-1554 80 102 such such ADJ issue-1554 80 103 registration registration NOUN issue-1554 80 104 is be AUX issue-1554 80 105 mandatory mandatory ADJ issue-1554 80 106 under under ADP issue-1554 80 107 this this DET issue-1554 80 108 code code NOUN issue-1554 80 109 , , PUNCT issue-1554 80 110 or or CCONJ issue-1554 80 111 when when SCONJ issue-1554 80 112 the the DET issue-1554 80 113 taxpayer taxpayer NOUN issue-1554 80 114 , , PUNCT issue-1554 80 115 who who PRON issue-1554 80 116 received receive VERB issue-1554 80 117 a a DET issue-1554 80 118 tax tax NOUN issue-1554 80 119 notice notice NOUN issue-1554 80 120 or or CCONJ issue-1554 80 121 has have VERB issue-1554 80 122 a a DET issue-1554 80 123 tax tax NOUN issue-1554 80 124 debt debt NOUN issue-1554 80 125 , , PUNCT issue-1554 80 126 performs perform VERB issue-1554 80 127 actions action NOUN issue-1554 80 128 to to PART issue-1554 80 129 transfer transfer VERB issue-1554 80 130 property property NOUN issue-1554 80 131 outside outside ADP issue-1554 80 132 of of ADP issue-1554 80 133 ukraine ukraine NOUN issue-1554 80 134 , , PUNCT issue-1554 80 135 conceal conceal VERB issue-1554 80 136 it it PRON issue-1554 80 137 or or CCONJ issue-1554 80 138 transfer transfer VERB issue-1554 80 139 it it PRON issue-1554 80 140 to to ADP issue-1554 80 141 other other ADJ issue-1554 80 142 persons person NOUN issue-1554 80 143 ; ; PUNCT issue-1554 80 144 the the DET issue-1554 80 145 taxpayer taxpayer NOUN issue-1554 80 146 refuses refuse VERB issue-1554 80 147 to to PART issue-1554 80 148 conduct conduct VERB issue-1554 80 149 an an DET issue-1554 80 150 inspection inspection NOUN issue-1554 80 151 of of ADP issue-1554 80 152 the the DET issue-1554 80 153 state state NOUN issue-1554 80 154 of of ADP issue-1554 80 155 storage storage NOUN issue-1554 80 156 of of ADP issue-1554 80 157 property property NOUN issue-1554 80 158 in in ADP issue-1554 80 159 tax tax NOUN issue-1554 80 160 pledge pledge NOUN issue-1554 80 161 ; ; PUNCT issue-1554 80 162 the the DET issue-1554 80 163 taxpayer taxpayer NOUN issue-1554 80 164 does do AUX issue-1554 80 165 not not PART issue-1554 80 166 allow allow VERB issue-1554 80 167 the the DET issue-1554 80 168 tax tax NOUN issue-1554 80 169 manager manager NOUN issue-1554 80 170 to to PART issue-1554 80 171 draw draw VERB issue-1554 80 172 up up ADP issue-1554 80 173 an an DET issue-1554 80 174 act act NOUN issue-1554 80 175 of of ADP issue-1554 80 176 description description NOUN issue-1554 80 177 of of ADP issue-1554 80 178 the the DET issue-1554 80 179 property property NOUN issue-1554 80 180 transferred transfer VERB issue-1554 80 181 to to ADP issue-1554 80 182 tax tax NOUN issue-1554 80 183 pledge pledge NOUN issue-1554 80 184 ( ( PUNCT issue-1554 80 185 tax tax NOUN issue-1554 80 186 code code NOUN issue-1554 80 187 of of ADP issue-1554 80 188 ukraine ukraine NOUN issue-1554 80 189 from from ADP issue-1554 80 190 december december PROPN issue-1554 80 191 2 2 NUM issue-1554 80 192 , , PUNCT issue-1554 80 193 2010 2010 NUM issue-1554 80 194 № № ADP issue-1554 80 195 2755 2755 NUM issue-1554 80 196 - - SYM issue-1554 80 197 vi vi NOUN issue-1554 80 198 ) ) PUNCT issue-1554 80 199 . . PUNCT issue-1554 81 1 the the DET issue-1554 81 2 tax tax NOUN issue-1554 81 3 code code NOUN issue-1554 81 4 of of ADP issue-1554 81 5 ukraine ukraine NOUN issue-1554 81 6 in in ADP issue-1554 81 7 article article NOUN issue-1554 81 8 20 20 NUM issue-1554 81 9 establishes establish VERB issue-1554 81 10 the the DET issue-1554 81 11 rights right NOUN issue-1554 81 12 of of ADP issue-1554 81 13 supervising supervise VERB issue-1554 81 14 bodies body NOUN issue-1554 81 15 . . PUNCT issue-1554 82 1 below below ADV issue-1554 82 2 are be AUX issue-1554 82 3 only only ADV issue-1554 82 4 part part NOUN issue-1554 82 5 of of ADP issue-1554 82 6 them they PRON issue-1554 82 7 ( ( PUNCT issue-1554 82 8 tax tax NOUN issue-1554 82 9 code code NOUN issue-1554 82 10 of of ADP issue-1554 82 11 ukraine ukraine NOUN issue-1554 82 12 from from ADP issue-1554 82 13 december december PROPN issue-1554 82 14 2 2 NUM issue-1554 82 15 , , PUNCT issue-1554 82 16 2010 2010 NUM issue-1554 82 17 № № ADP issue-1554 82 18 2755 2755 NUM issue-1554 82 19 - - SYM issue-1554 82 20 vi vi NUM issue-1554 82 21 ): ): PUNCT issue-1554 82 22 – – PUNCT issue-1554 82 23 to to PART issue-1554 82 24 invite invite VERB issue-1554 82 25 taxpayers taxpayer NOUN issue-1554 82 26 , , PUNCT issue-1554 82 27 levies levy NOUN issue-1554 82 28 , , PUNCT issue-1554 82 29 payments payment NOUN issue-1554 82 30 or or CCONJ issue-1554 82 31 their their PRON issue-1554 82 32 representatives representative NOUN issue-1554 82 33 to to PART issue-1554 82 34 check check VERB issue-1554 82 35 the the DET issue-1554 82 36 accuracy accuracy NOUN issue-1554 82 37 of of ADP issue-1554 82 38 accrual accrual ADJ issue-1554 82 39 and and CCONJ issue-1554 82 40 timely timely ADJ issue-1554 82 41 payment payment NOUN issue-1554 82 42 of of ADP issue-1554 82 43 taxes taxis NOUN issue-1554 82 44 , , PUNCT issue-1554 82 45 charges charge NOUN issue-1554 82 46 , , PUNCT issue-1554 82 47 payments payment NOUN issue-1554 82 48 , , PUNCT issue-1554 82 49 compliance compliance NOUN issue-1554 82 50 with with ADP issue-1554 82 51 legislation legislation NOUN issue-1554 82 52 on on ADP issue-1554 82 53 other other ADJ issue-1554 82 54 issues issue NOUN issue-1554 82 55 , , PUNCT issue-1554 82 56 including include VERB issue-1554 82 57 legislation legislation NOUN issue-1554 82 58 in in ADP issue-1554 82 59 the the DET issue-1554 82 60 field field NOUN issue-1554 82 61 of of ADP issue-1554 82 62 prevention prevention NOUN issue-1554 82 63 and and CCONJ issue-1554 82 64 counteraction counteraction NOUN issue-1554 82 65 to to ADP issue-1554 82 66 legalization legalization NOUN issue-1554 82 67 ( ( PUNCT issue-1554 82 68 laundering laundering NOUN issue-1554 82 69 ) ) PUNCT issue-1554 82 70 of of ADP issue-1554 82 71 proceeds proceed NOUN issue-1554 82 72 of of ADP issue-1554 82 73 crime crime NOUN issue-1554 82 74 or or CCONJ issue-1554 82 75 terrorist terrorist ADJ issue-1554 82 76 financing financing NOUN issue-1554 82 77 , , PUNCT issue-1554 82 78 control control NOUN issue-1554 82 79 over over ADP issue-1554 82 80 compliance compliance NOUN issue-1554 82 81 with with ADP issue-1554 82 82 which which PRON issue-1554 82 83 is be AUX issue-1554 82 84 assigned assign VERB issue-1554 82 85 to to ADP issue-1554 82 86 the the DET issue-1554 82 87 regulatory regulatory ADJ issue-1554 82 88 authorities authority NOUN issue-1554 82 89 ; ; PUNCT issue-1554 82 90 – – PUNCT issue-1554 82 91 analyze analyze VERB issue-1554 82 92 the the DET issue-1554 82 93 financial financial ADJ issue-1554 82 94 condition condition NOUN issue-1554 82 95 of of ADP issue-1554 82 96 a a DET issue-1554 82 97 taxpayer taxpayer NOUN issue-1554 82 98 who who PRON issue-1554 82 99 has have VERB issue-1554 82 100 a a DET issue-1554 82 101 tax tax NOUN issue-1554 82 102 debt debt NOUN issue-1554 82 103 and and CCONJ issue-1554 82 104 the the DET issue-1554 82 105 condition condition NOUN issue-1554 82 106 of of ADP issue-1554 82 107 securing secure VERB issue-1554 82 108 such such ADJ issue-1554 82 109 debt debt NOUN issue-1554 82 110 with with ADP issue-1554 82 111 a a DET issue-1554 82 112 tax tax NOUN issue-1554 82 113 lien lien NOUN issue-1554 82 114 ; ; PUNCT issue-1554 82 115 – – PUNCT issue-1554 82 116 receive receive VERB issue-1554 82 117 free free ADJ issue-1554 82 118 of of ADP issue-1554 82 119 charge charge NOUN issue-1554 82 120 information information NOUN issue-1554 82 121 , , PUNCT issue-1554 82 122 documents document NOUN issue-1554 82 123 and and CCONJ issue-1554 82 124 materials material NOUN issue-1554 82 125 on on ADP issue-1554 82 126 taxpayers taxpayer NOUN issue-1554 82 127 from from ADP issue-1554 82 128 state state NOUN issue-1554 82 129 bodies body NOUN issue-1554 82 130 , , PUNCT issue-1554 82 131 local local ADJ issue-1554 82 132 authorities authority NOUN issue-1554 82 133 , , PUNCT issue-1554 82 134 enterprises enterprise NOUN issue-1554 82 135 , , PUNCT issue-1554 82 136 institutions institution NOUN issue-1554 82 137 and and CCONJ issue-1554 82 138 organizations organization NOUN issue-1554 82 139 of of ADP issue-1554 82 140 all all DET issue-1554 82 141 forms form NOUN issue-1554 82 142 of of ADP issue-1554 82 143 ownership ownership NOUN issue-1554 82 144 and and CCONJ issue-1554 82 145 their their PRON issue-1554 82 146 officials official NOUN issue-1554 82 147 , , PUNCT issue-1554 82 148 including include VERB issue-1554 82 149 bodies body NOUN issue-1554 82 150 that that PRON issue-1554 82 151 maintain maintain VERB issue-1554 82 152 relevant relevant ADJ issue-1554 82 153 state state NOUN issue-1554 82 154 registers register NOUN issue-1554 82 155 ( ( PUNCT issue-1554 82 156 cadastres cadastre NOUN issue-1554 82 157 ) ) PUNCT issue-1554 82 158 , , PUNCT issue-1554 82 159 and and CCONJ issue-1554 82 160 in in ADP issue-1554 82 161 cases case NOUN issue-1554 82 162 specified specify VERB issue-1554 82 163 in in ADP issue-1554 82 164 this this DET issue-1554 82 165 code code NOUN issue-1554 82 166 – – PUNCT issue-1554 82 167 with with ADP issue-1554 82 168 respect respect NOUN issue-1554 82 169 to to ADP issue-1554 82 170 heads head NOUN issue-1554 82 171 of of ADP issue-1554 82 172 legal legal ADJ issue-1554 82 173 entities entity NOUN issue-1554 82 174 or or CCONJ issue-1554 82 175 permanent permanent ADJ issue-1554 82 176 representations representation NOUN issue-1554 82 177 of of ADP issue-1554 82 178 non non ADJ issue-1554 82 179 - - ADJ issue-1554 82 180 resident resident ADJ issue-1554 82 181 debtors debtor NOUN issue-1554 82 182 ; ; PUNCT issue-1554 82 183 – – PUNCT issue-1554 82 184 request request NOUN issue-1554 82 185 and and CCONJ issue-1554 82 186 examine examine VERB issue-1554 82 187 during during ADP issue-1554 82 188 inspections inspection NOUN issue-1554 82 189 primary primary ADJ issue-1554 82 190 documents document NOUN issue-1554 82 191 used use VERB issue-1554 82 192 in in ADP issue-1554 82 193 accounting accounting NOUN issue-1554 82 194 , , PUNCT issue-1554 82 195 registers register NOUN issue-1554 82 196 , , PUNCT issue-1554 82 197 financial financial ADJ issue-1554 82 198 , , PUNCT issue-1554 82 199 statistical statistical ADJ issue-1554 82 200 and and CCONJ issue-1554 82 201 other other ADJ issue-1554 82 202 reports report NOUN issue-1554 82 203 related relate VERB issue-1554 82 204 to to ADP issue-1554 82 205 the the DET issue-1554 82 206 calculation calculation NOUN issue-1554 82 207 and and CCONJ issue-1554 82 208 payment payment NOUN issue-1554 82 209 of of ADP issue-1554 82 210 taxes taxis NOUN issue-1554 82 211 , , PUNCT issue-1554 82 212 fees fee NOUN issue-1554 82 213 , , PUNCT issue-1554 82 214 payments payment NOUN issue-1554 82 215 , , PUNCT issue-1554 82 216 compliance compliance NOUN issue-1554 82 217 with with ADP issue-1554 82 218 the the DET issue-1554 82 219 requirements requirement NOUN issue-1554 82 220 of of ADP issue-1554 82 221 the the DET issue-1554 82 222 legislation legislation NOUN issue-1554 82 223 , , PUNCT issue-1554 82 224 control control NOUN issue-1554 82 225 over over ADP issue-1554 82 226 compliance compliance NOUN issue-1554 82 227 with with ADP issue-1554 82 228 which which PRON issue-1554 82 229 is be AUX issue-1554 82 230 entrusted entrust VERB issue-1554 82 231 to to ADP issue-1554 82 232 the the DET issue-1554 82 233 supervisory supervisory ADJ issue-1554 82 234 authorities authority NOUN issue-1554 82 235 ; ; PUNCT issue-1554 82 236 – – PUNCT issue-1554 82 237 receive receive VERB issue-1554 82 238 from from ADP issue-1554 82 239 taxpayers taxpayer NOUN issue-1554 82 240 , , PUNCT issue-1554 82 241 single single ADJ issue-1554 82 242 contribution contribution NOUN issue-1554 82 243 payers payer NOUN issue-1554 82 244 and and CCONJ issue-1554 82 245 provide provide VERB issue-1554 82 246 , , PUNCT issue-1554 82 247 to to ADP issue-1554 82 248 the the DET issue-1554 82 249 extent extent NOUN issue-1554 82 250 provided provide VERB issue-1554 82 251 by by ADP issue-1554 82 252 law law NOUN issue-1554 82 253 , , PUNCT issue-1554 82 254 documents document NOUN issue-1554 82 255 in in ADP issue-1554 82 256 electronic electronic ADJ issue-1554 82 257 form form NOUN issue-1554 82 258 ; ; PUNCT issue-1554 82 259 – – PUNCT issue-1554 82 260 when when SCONJ issue-1554 82 261 conducting conduct VERB issue-1554 82 262 inspections inspection NOUN issue-1554 82 263 of of ADP issue-1554 82 264 taxpayers taxpayer NOUN issue-1554 82 265 – – PUNCT issue-1554 82 266 individuals individual NOUN issue-1554 82 267 , , PUNCT issue-1554 82 268 as as ADV issue-1554 82 269 well well ADV issue-1554 82 270 as as ADP issue-1554 82 271 officials official NOUN issue-1554 82 272 of of ADP issue-1554 82 273 taxpayers taxpayer NOUN issue-1554 82 274 – – PUNCT issue-1554 82 275 legal legal ADJ issue-1554 82 276 entities entity NOUN issue-1554 82 277 and and CCONJ issue-1554 82 278 single single ADJ issue-1554 82 279 contribution contribution NOUN issue-1554 82 280 payers payer NOUN issue-1554 82 281 to to PART issue-1554 82 282 check check VERB issue-1554 82 283 identity identity NOUN issue-1554 82 284 documents document NOUN issue-1554 82 285 , , PUNCT issue-1554 82 286 as as ADV issue-1554 82 287 well well ADV issue-1554 82 288 as as ADP issue-1554 82 289 documents document NOUN issue-1554 82 290 confirming confirm VERB issue-1554 82 291 the the DET issue-1554 82 292 position position NOUN issue-1554 82 293 of of ADP issue-1554 82 294 officials official NOUN issue-1554 82 295 and/or and/or CCONJ issue-1554 82 296 persons person NOUN issue-1554 82 297 actually actually ADV issue-1554 82 298 carrying carry VERB issue-1554 82 299 out out ADP issue-1554 82 300 settlement settlement NOUN issue-1554 82 301 operations operation NOUN issue-1554 82 302 ; ; PUNCT issue-1554 82 303 – – PUNCT issue-1554 82 304 require require VERB issue-1554 82 305 during during ADP issue-1554 82 306 audits audits NOUN issue-1554 82 307 of of ADP issue-1554 82 308 taxpayers taxpayer NOUN issue-1554 82 309 under under ADP issue-1554 82 310 audit audit NOUN issue-1554 82 311 , , PUNCT issue-1554 82 312 to to PART issue-1554 82 313 conduct conduct VERB issue-1554 82 314 an an DET issue-1554 82 315 inventory inventory NOUN issue-1554 82 316 of of ADP issue-1554 82 317 fixed fix VERB issue-1554 82 318 assets asset NOUN issue-1554 82 319 , , PUNCT issue-1554 82 320 inventories inventory NOUN issue-1554 82 321 , , PUNCT issue-1554 82 322 funds fund NOUN issue-1554 82 323 , , PUNCT issue-1554 82 324 withdrawal withdrawal NOUN issue-1554 82 325 of of ADP issue-1554 82 326 balances balance NOUN issue-1554 82 327 of of ADP issue-1554 82 328 inventories inventory NOUN issue-1554 82 329 , , PUNCT issue-1554 82 330 cash cash NOUN issue-1554 82 331 , , PUNCT issue-1554 82 332 using use VERB issue-1554 82 333 the the DET issue-1554 82 334 information information NOUN issue-1554 82 335 and and CCONJ issue-1554 82 336 documents document NOUN issue-1554 82 337 from from ADP issue-1554 82 338 such such DET issue-1554 82 339 an an DET issue-1554 82 340 inventory inventory NOUN issue-1554 82 341 on on ADP issue-1554 82 342 the the DET issue-1554 82 343 results result NOUN issue-1554 82 344 of of ADP issue-1554 82 345 such such ADJ issue-1554 82 346 audits audits NOUN issue-1554 82 347 or or CCONJ issue-1554 82 348 during during ADP issue-1554 82 349 subsequent subsequent ADJ issue-1554 82 350 tax tax NOUN issue-1554 82 351 control control NOUN issue-1554 82 352 measures measure NOUN issue-1554 82 353 ; ; PUNCT issue-1554 82 354 – – PUNCT issue-1554 82 355 apply apply VERB issue-1554 82 356 to to ADP issue-1554 82 357 court court NOUN issue-1554 82 358 , , PUNCT issue-1554 82 359 including include VERB issue-1554 82 360 filing file VERB issue-1554 82 361 lawsuits lawsuit NOUN issue-1554 82 362 against against ADP issue-1554 82 363 enterprises enterprise NOUN issue-1554 82 364 , , PUNCT issue-1554 82 365 institutions institution NOUN issue-1554 82 366 , , PUNCT issue-1554 82 367 organizations organization NOUN issue-1554 82 368 and and CCONJ issue-1554 82 369 individuals individual NOUN issue-1554 82 370 regarding regard VERB issue-1554 82 371 the the DET issue-1554 82 372 invalidation invalidation NOUN issue-1554 82 373 of of ADP issue-1554 82 374 disputed dispute VERB issue-1554 82 375 transactions transaction NOUN issue-1554 82 376 and and CCONJ issue-1554 82 377 the the DET issue-1554 82 378 application application NOUN issue-1554 82 379 of of ADP issue-1554 82 380 certain certain ADJ issue-1554 82 381 legislative legislative ADJ issue-1554 82 382 measures measure NOUN issue-1554 82 383 related relate VERB issue-1554 82 384 to to ADP issue-1554 82 385 the the DET issue-1554 82 386 invalidation invalidation NOUN issue-1554 82 387 of of ADP issue-1554 82 388 transactions transaction NOUN issue-1554 82 389 , , PUNCT issue-1554 82 390 as as ADV issue-1554 82 391 well well ADV issue-1554 82 392 as as ADP issue-1554 82 393 the the DET issue-1554 82 394 recovery recovery NOUN issue-1554 82 395 of of ADP issue-1554 82 396 funds fund NOUN issue-1554 82 397 received receive VERB issue-1554 82 398 for for ADP issue-1554 82 399 null null ADJ issue-1554 82 400 contracts contract NOUN issue-1554 82 401 to to ADP issue-1554 82 402 the the DET issue-1554 82 403 state state NOUN issue-1554 82 404 . . PUNCT issue-1554 83 1 the the DET issue-1554 83 2 problem problem NOUN issue-1554 83 3 of of ADP issue-1554 83 4 minimization minimization NOUN issue-1554 83 5 of of ADP issue-1554 83 6 tax tax NOUN issue-1554 83 7 disputes dispute NOUN issue-1554 83 8 , , PUNCT issue-1554 83 9 primarily primarily ADV issue-1554 83 10 resolved resolve VERB issue-1554 83 11 by by ADP issue-1554 83 12 administrative administrative ADJ issue-1554 83 13 procedure procedure NOUN issue-1554 83 14 , , PUNCT issue-1554 83 15 the the DET issue-1554 83 16 state state NOUN issue-1554 83 17 is be AUX issue-1554 83 18 trying try VERB issue-1554 83 19 to to PART issue-1554 83 20 solve solve VERB issue-1554 83 21 through through ADP issue-1554 83 22 the the DET issue-1554 83 23 adoption adoption NOUN issue-1554 83 24 of of ADP issue-1554 83 25 the the DET issue-1554 83 26 law law NOUN issue-1554 83 27 of of ADP issue-1554 83 28 ukraine ukraine NOUN issue-1554 83 29 " " PUNCT issue-1554 83 30 on on ADP issue-1554 83 31 administrative administrative ADJ issue-1554 83 32 procedure procedure NOUN issue-1554 83 33 " " PUNCT issue-1554 83 34 , , PUNCT issue-1554 83 35 thereby thereby ADV issue-1554 83 36 regulating regulate VERB issue-1554 83 37 the the DET issue-1554 83 38 process process NOUN issue-1554 83 39 of of ADP issue-1554 83 40 making make VERB issue-1554 83 41 the the DET issue-1554 83 42 appropriate appropriate ADJ issue-1554 83 43 decision decision NOUN issue-1554 83 44 and and CCONJ issue-1554 83 45 procedural procedural ADJ issue-1554 83 46 features feature NOUN issue-1554 83 47 of of ADP issue-1554 83 48 the the DET issue-1554 83 49 application application NOUN issue-1554 83 50 of of ADP issue-1554 83 51 a a DET issue-1554 83 52 person person NOUN issue-1554 83 53 to to ADP issue-1554 83 54 the the DET issue-1554 83 55 subject subject NOUN issue-1554 83 56 of of ADP issue-1554 83 57 authority authority NOUN issue-1554 83 58 . . PUNCT issue-1554 84 1 however however ADV issue-1554 84 2 , , PUNCT issue-1554 84 3 the the DET issue-1554 84 4 adoption adoption NOUN issue-1554 84 5 of of ADP issue-1554 84 6 tax tax NOUN issue-1554 84 7 notices notice NOUN issue-1554 84 8 - - NOUN issue-1554 84 9 decisions decision NOUN issue-1554 84 10 is be AUX issue-1554 84 11 regulated regulate VERB issue-1554 84 12 by by ADP issue-1554 84 13 the the DET issue-1554 84 14 tax tax NOUN issue-1554 84 15 code code NOUN issue-1554 84 16 of of ADP issue-1554 84 17 ukraine ukraine NOUN issue-1554 84 18 , , PUNCT issue-1554 84 19 which which PRON issue-1554 84 20 is be AUX issue-1554 84 21 a a DET issue-1554 84 22 special special ADJ issue-1554 84 23 act act NOUN issue-1554 84 24 to to PART issue-1554 84 25 apply apply VERB issue-1554 84 26 compared compare VERB issue-1554 84 27 to to ADP issue-1554 84 28 the the DET issue-1554 84 29 law law NOUN issue-1554 84 30 " " PUNCT issue-1554 84 31 on on ADP issue-1554 84 32 administrative administrative ADJ issue-1554 84 33 procedure procedure NOUN issue-1554 84 34 " " PUNCT issue-1554 84 35 . . PUNCT issue-1554 85 1 some some DET issue-1554 85 2 authors author NOUN issue-1554 85 3 justify justify VERB issue-1554 85 4 the the DET issue-1554 85 5 provision provision NOUN issue-1554 85 6 that that SCONJ issue-1554 85 7 the the DET issue-1554 85 8 resolution resolution NOUN issue-1554 85 9 of of ADP issue-1554 85 10 tax tax NOUN issue-1554 85 11 disputes dispute NOUN issue-1554 85 12 should should AUX issue-1554 85 13 not not PART issue-1554 85 14 be be AUX issue-1554 85 15 carried carry VERB issue-1554 85 16 out out ADP issue-1554 85 17 otherwise otherwise ADV issue-1554 85 18 than than ADP issue-1554 85 19 through through ADP issue-1554 85 20 the the DET issue-1554 85 21 courts court NOUN issue-1554 85 22 . . PUNCT issue-1554 86 1 for for ADP issue-1554 86 2 example example NOUN issue-1554 86 3 , , PUNCT issue-1554 86 4 i. i. PROPN issue-1554 86 5 v. v. PROPN issue-1554 86 6 panova panova PROPN issue-1554 86 7 believes believe VERB issue-1554 86 8 that that SCONJ issue-1554 86 9 the the DET issue-1554 86 10 tax tax NOUN issue-1554 86 11 authorities authority NOUN issue-1554 86 12 should should AUX issue-1554 86 13 violate violate VERB issue-1554 86 14 administrative administrative ADJ issue-1554 86 15 proceedings proceeding NOUN issue-1554 86 16 and and CCONJ issue-1554 86 17 within within ADP issue-1554 86 18 the the DET issue-1554 86 19 prescribed prescribed ADJ issue-1554 86 20 statutory statutory ADJ issue-1554 86 21 time time NOUN issue-1554 86 22 limits limit NOUN issue-1554 86 23 to to PART issue-1554 86 24 submit submit VERB issue-1554 86 25 to to ADP issue-1554 86 26 the the DET issue-1554 86 27 judicial judicial ADJ issue-1554 86 28 authorities authority NOUN issue-1554 86 29 a a DET issue-1554 86 30 statement statement NOUN issue-1554 86 31 of of ADP issue-1554 86 32 claim claim NOUN issue-1554 86 33 for for ADP issue-1554 86 34 the the DET issue-1554 86 35 application application NOUN issue-1554 86 36 of of ADP issue-1554 86 37 penalties penalty NOUN issue-1554 86 38 for for ADP issue-1554 86 39 violation violation NOUN issue-1554 86 40 of of ADP issue-1554 86 41 tax tax NOUN issue-1554 86 42 legislation legislation NOUN issue-1554 86 43 ( ( PUNCT issue-1554 86 44 panova panova NOUN issue-1554 86 45 , , PUNCT issue-1554 86 46 2000 2000 NUM issue-1554 86 47 ) ) PUNCT issue-1554 86 48 . . PUNCT issue-1554 87 1 s. s. PROPN issue-1554 87 2 a. a. PROPN issue-1554 87 3 herasymenko herasymenko PROPN issue-1554 87 4 believes believe VERB issue-1554 87 5 that that SCONJ issue-1554 87 6 the the DET issue-1554 87 7 indisputable indisputable ADJ issue-1554 87 8 procedure procedure NOUN issue-1554 87 9 for for ADP issue-1554 87 10 the the DET issue-1554 87 11 recovery recovery NOUN issue-1554 87 12 of of ADP issue-1554 87 13 arrears arrear NOUN issue-1554 87 14 is be AUX issue-1554 87 15 a a DET issue-1554 87 16 consequence consequence NOUN issue-1554 87 17 of of ADP issue-1554 87 18 the the DET issue-1554 87 19 fact fact NOUN issue-1554 87 20 that that SCONJ issue-1554 87 21 the the DET issue-1554 87 22 legislator legislator NOUN issue-1554 87 23 proceeds proceed VERB issue-1554 87 24 from from ADP issue-1554 87 25 the the DET issue-1554 87 26 presumption presumption NOUN issue-1554 87 27 of of ADP issue-1554 87 28 bad bad ADJ issue-1554 87 29 faith faith NOUN issue-1554 87 30 and and CCONJ issue-1554 87 31 bad bad ADJ issue-1554 87 32 faith faith NOUN issue-1554 87 33 of of ADP issue-1554 87 34 taxpayers taxpayer NOUN issue-1554 87 35 . . PUNCT issue-1554 88 1 in in ADP issue-1554 88 2 this this DET issue-1554 88 3 case case NOUN issue-1554 88 4 , , PUNCT issue-1554 88 5 on on ADP issue-1554 88 6 the the DET issue-1554 88 7 contrary contrary NOUN issue-1554 88 8 , , PUNCT issue-1554 88 9 the the DET issue-1554 88 10 legislator legislator NOUN issue-1554 88 11 idealizes idealize VERB issue-1554 88 12 the the DET issue-1554 88 13 level level NOUN issue-1554 88 14 of of ADP issue-1554 88 15 competence competence NOUN issue-1554 88 16 , , PUNCT issue-1554 88 17 integrity integrity NOUN issue-1554 88 18 and and CCONJ issue-1554 88 19 impartiality impartiality NOUN issue-1554 88 20 of of ADP issue-1554 88 21 tax tax NOUN issue-1554 88 22 officials official NOUN issue-1554 88 23 ( ( PUNCT issue-1554 88 24 herasymenko herasymenko PROPN issue-1554 88 25 , , PUNCT issue-1554 88 26 1994 1994 NUM issue-1554 88 27 ) ) PUNCT issue-1554 88 28 . . PUNCT issue-1554 89 1 there there PRON issue-1554 89 2 is be VERB issue-1554 89 3 also also ADV issue-1554 89 4 a a DET issue-1554 89 5 discussion discussion NOUN issue-1554 89 6 that that SCONJ issue-1554 89 7 measures measure NOUN issue-1554 89 8 to to PART issue-1554 89 9 enforce enforce VERB issue-1554 89 10 taxpayers taxpayer NOUN issue-1554 89 11 ' ' PART issue-1554 89 12 tax tax NOUN issue-1554 89 13 obligations obligation NOUN issue-1554 89 14 violate violate VERB issue-1554 89 15 their their PRON issue-1554 89 16 rights right NOUN issue-1554 89 17 and and CCONJ issue-1554 89 18 interests interest NOUN issue-1554 89 19 , , PUNCT issue-1554 89 20 limit limit VERB issue-1554 89 21 their their PRON issue-1554 89 22 economic economic ADJ issue-1554 89 23 activities activity NOUN issue-1554 89 24 in in ADP issue-1554 89 25 terms term NOUN issue-1554 89 26 of of ADP issue-1554 89 27 the the DET issue-1554 89 28 use use NOUN issue-1554 89 29 of of ADP issue-1554 89 30 funds fund NOUN issue-1554 89 31 for for ADP issue-1554 89 32 payment payment NOUN issue-1554 89 33 for for ADP issue-1554 89 34 goods good NOUN issue-1554 89 35 and and CCONJ issue-1554 89 36 semi semi ADJ issue-1554 89 37 goods good NOUN issue-1554 89 38 , , PUNCT issue-1554 89 39 as as ADV issue-1554 89 40 well well ADV issue-1554 89 41 as as ADP issue-1554 89 42 property property NOUN issue-1554 89 43 that that PRON issue-1554 89 44 can can AUX issue-1554 89 45 be be AUX issue-1554 89 46 alienated alienate VERB issue-1554 89 47 in in ADP issue-1554 89 48 the the DET issue-1554 89 49 process process NOUN issue-1554 89 50 of of ADP issue-1554 89 51 activity activity NOUN issue-1554 89 52 , , PUNCT issue-1554 89 53 resulting result VERB issue-1554 89 54 in in ADP issue-1554 89 55 the the DET issue-1554 89 56 eventual eventual ADJ issue-1554 89 57 narrowing narrowing NOUN issue-1554 89 58 of of ADP issue-1554 89 59 rights right NOUN issue-1554 89 60 of of ADP issue-1554 89 61 taxpayers taxpayer NOUN issue-1554 89 62 . . PUNCT issue-1554 90 1 however however ADV issue-1554 90 2 , , PUNCT issue-1554 90 3 according accord VERB issue-1554 90 4 to to ADP issue-1554 90 5 the the DET issue-1554 90 6 decision decision NOUN issue-1554 90 7 of of ADP issue-1554 90 8 the the DET issue-1554 90 9 constitutional constitutional ADJ issue-1554 90 10 court court NOUN issue-1554 90 11 of of ADP issue-1554 90 12 ukraine ukraine PROPN issue-1554 90 13 of of ADP issue-1554 90 14 june june PROPN issue-1554 90 15 12 12 NUM issue-1554 90 16 , , PUNCT issue-1554 90 17 2012 2012 NUM issue-1554 90 18 № № NUM issue-1554 90 19 13 13 NUM issue-1554 90 20 - - PUNCT issue-1554 90 21 rp/2012 rp/2012 NOUN issue-1554 90 22 on on ADP issue-1554 90 23 the the DET issue-1554 90 24 case case NOUN issue-1554 90 25 on on ADP issue-1554 90 26 the the DET issue-1554 90 27 constitutional constitutional ADJ issue-1554 90 28 representation representation NOUN issue-1554 90 29 of of ADP issue-1554 90 30 53 53 NUM issue-1554 90 31 people people NOUN issue-1554 90 32 's 's PART issue-1554 90 33 deputies deputy NOUN issue-1554 90 34 of of ADP issue-1554 90 35 ukraine ukraine NOUN issue-1554 90 36 on on ADP issue-1554 90 37 compliance compliance NOUN issue-1554 90 38 with with ADP issue-1554 90 39 the the DET issue-1554 90 40 constitution constitution NOUN issue-1554 90 41 of of ADP issue-1554 90 42 ukraine ukraine PROPN issue-1554 90 43 ( ( PUNCT issue-1554 90 44 constitutionality constitutionality NOUN issue-1554 90 45 ) ) PUNCT issue-1554 90 46 of of ADP issue-1554 90 47 certain certain ADJ issue-1554 90 48 provisions provision NOUN issue-1554 90 49 of of ADP issue-1554 90 50 the the DET issue-1554 90 51 tax tax NOUN issue-1554 90 52 code code NOUN issue-1554 90 53 of of ADP issue-1554 90 54 ukraine ukraine PROPN issue-1554 90 55 full full ADJ issue-1554 90 56 administrative administrative ADJ issue-1554 90 57 seizure seizure NOUN issue-1554 90 58 of of ADP issue-1554 90 59 property property NOUN issue-1554 90 60 of of ADP issue-1554 90 61 the the DET issue-1554 90 62 taxpayer taxpayer NOUN issue-1554 90 63 is be AUX issue-1554 90 64 a a DET issue-1554 90 65 ban ban NOUN issue-1554 90 66 on on ADP issue-1554 90 67 the the DET issue-1554 90 68 realization realization NOUN issue-1554 90 69 of of ADP issue-1554 90 70 rights right NOUN issue-1554 90 71 of of ADP issue-1554 90 72 disposal disposal NOUN issue-1554 90 73 or or CCONJ issue-1554 90 74 use use NOUN issue-1554 90 75 of of ADP issue-1554 90 76 his his PRON issue-1554 90 77 property property NOUN issue-1554 90 78 ; ; PUNCT issue-1554 90 79 in in ADP issue-1554 90 80 this this DET issue-1554 90 81 case case NOUN issue-1554 90 82 , , PUNCT issue-1554 90 83 the the DET issue-1554 90 84 risk risk NOUN issue-1554 90 85 associated associate VERB issue-1554 90 86 with with ADP issue-1554 90 87 the the DET issue-1554 90 88 loss loss NOUN issue-1554 90 89 of of ADP issue-1554 90 90 functional functional ADJ issue-1554 90 91 or or CCONJ issue-1554 90 92 consumer consumer NOUN issue-1554 90 93 baltic baltic ADJ issue-1554 90 94 journal journal NOUN issue-1554 90 95 of of ADP issue-1554 90 96 economic economic ADJ issue-1554 90 97 studies study NOUN issue-1554 90 98 45 45 NUM issue-1554 90 99 vol vol NOUN issue-1554 90 100 . . PROPN issue-1554 90 101 7 7 NUM issue-1554 91 1 no no NOUN issue-1554 91 2 . . NOUN issue-1554 91 3 5 5 NUM issue-1554 91 4 , , PUNCT issue-1554 91 5 2021 2021 NUM issue-1554 91 6 qualities quality NOUN issue-1554 91 7 of of ADP issue-1554 91 8 such such ADJ issue-1554 91 9 property property NOUN issue-1554 91 10 is be AUX issue-1554 91 11 borne bear VERB issue-1554 91 12 by by ADP issue-1554 91 13 the the DET issue-1554 91 14 body body NOUN issue-1554 91 15 that that PRON issue-1554 91 16 made make VERB issue-1554 91 17 the the DET issue-1554 91 18 decision decision NOUN issue-1554 91 19 on on ADP issue-1554 91 20 such such DET issue-1554 91 21 a a DET issue-1554 91 22 ban ban NOUN issue-1554 91 23 ( ( PUNCT issue-1554 91 24 decisions decision NOUN issue-1554 91 25 of of ADP issue-1554 91 26 the the DET issue-1554 91 27 constitutional constitutional ADJ issue-1554 91 28 court court NOUN issue-1554 91 29 of of ADP issue-1554 91 30 ukraine ukraine PROPN issue-1554 91 31 of of ADP issue-1554 91 32 june june PROPN issue-1554 91 33 12 12 NUM issue-1554 91 34 , , PUNCT issue-1554 91 35 2012 2012 NUM issue-1554 91 36 ) ) PUNCT issue-1554 91 37 . . PUNCT issue-1554 92 1 according accord VERB issue-1554 92 2 to to ADP issue-1554 92 3 paragraph paragraph NOUN issue-1554 92 4 94.10 94.10 NUM issue-1554 92 5 of of ADP issue-1554 92 6 article article NOUN issue-1554 92 7 94 94 NUM issue-1554 92 8 of of ADP issue-1554 92 9 the the DET issue-1554 92 10 tax tax NOUN issue-1554 92 11 code code NOUN issue-1554 92 12 of of ADP issue-1554 92 13 ukraine ukraine NOUN issue-1554 92 14 , , PUNCT issue-1554 92 15 the the DET issue-1554 92 16 seizure seizure NOUN issue-1554 92 17 of of ADP issue-1554 92 18 property property NOUN issue-1554 92 19 may may AUX issue-1554 92 20 be be AUX issue-1554 92 21 imposed impose VERB issue-1554 92 22 by by ADP issue-1554 92 23 decision decision NOUN issue-1554 92 24 of of ADP issue-1554 92 25 the the DET issue-1554 92 26 head head NOUN issue-1554 92 27 of of ADP issue-1554 92 28 the the DET issue-1554 92 29 state state NOUN issue-1554 92 30 tax tax NOUN issue-1554 92 31 service service NOUN issue-1554 92 32 ( ( PUNCT issue-1554 92 33 his his PRON issue-1554 92 34 deputy deputy NOUN issue-1554 92 35 ) ) PUNCT issue-1554 92 36 , , PUNCT issue-1554 92 37 the the DET issue-1554 92 38 validity validity NOUN issue-1554 92 39 of of ADP issue-1554 92 40 which which PRON issue-1554 92 41 should should AUX issue-1554 92 42 be be AUX issue-1554 92 43 verified verify VERB issue-1554 92 44 by by ADP issue-1554 92 45 the the DET issue-1554 92 46 court court NOUN issue-1554 92 47 within within ADP issue-1554 92 48 96 96 NUM issue-1554 92 49 hours hour NOUN issue-1554 92 50 . . PUNCT issue-1554 93 1 section section NOUN issue-1554 93 2 119.2 119.2 NUM issue-1554 93 3 of of ADP issue-1554 93 4 article article NOUN issue-1554 93 5 119 119 NUM issue-1554 93 6 of of ADP issue-1554 93 7 the the DET issue-1554 93 8 code code NOUN issue-1554 93 9 provides provide VERB issue-1554 93 10 for for ADP issue-1554 93 11 the the DET issue-1554 93 12 imposition imposition NOUN issue-1554 93 13 of of ADP issue-1554 93 14 fines fine NOUN issue-1554 93 15 for for ADP issue-1554 93 16 failure failure NOUN issue-1554 93 17 to to PART issue-1554 93 18 submit submit VERB issue-1554 93 19 , , PUNCT issue-1554 93 20 submitting submit VERB issue-1554 93 21 within within ADP issue-1554 93 22 the the DET issue-1554 93 23 prescribed prescribed ADJ issue-1554 93 24 period period NOUN issue-1554 93 25 , , PUNCT issue-1554 93 26 not not PART issue-1554 93 27 in in ADP issue-1554 93 28 full full ADJ issue-1554 93 29 , , PUNCT issue-1554 93 30 with with ADP issue-1554 93 31 incorrect incorrect ADJ issue-1554 93 32 information information NOUN issue-1554 93 33 or or CCONJ issue-1554 93 34 errors error NOUN issue-1554 93 35 in in ADP issue-1554 93 36 the the DET issue-1554 93 37 tax tax NOUN issue-1554 93 38 returns return NOUN issue-1554 93 39 on on ADP issue-1554 93 40 the the DET issue-1554 93 41 amount amount NOUN issue-1554 93 42 of of ADP issue-1554 93 43 income income NOUN issue-1554 93 44 accrued accrue VERB issue-1554 93 45 ( ( PUNCT issue-1554 93 46 paid pay VERB issue-1554 93 47 ) ) PUNCT issue-1554 93 48 in in ADP issue-1554 93 49 favor favor NOUN issue-1554 93 50 of of ADP issue-1554 93 51 the the DET issue-1554 93 52 taxpayer taxpayer NOUN issue-1554 93 53 , , PUNCT issue-1554 93 54 the the DET issue-1554 93 55 amount amount NOUN issue-1554 93 56 of of ADP issue-1554 93 57 tax tax NOUN issue-1554 93 58 withheld withhold VERB issue-1554 93 59 from from ADP issue-1554 93 60 them they PRON issue-1554 93 61 . . PUNCT issue-1554 94 1 the the DET issue-1554 94 2 constitutional constitutional ADJ issue-1554 94 3 court court NOUN issue-1554 94 4 of of ADP issue-1554 94 5 ukraine ukraine NOUN issue-1554 94 6 in in ADP issue-1554 94 7 its its PRON issue-1554 94 8 decision decision NOUN issue-1554 94 9 recognized recognize VERB issue-1554 94 10 the the DET issue-1554 94 11 provisions provision NOUN issue-1554 94 12 of of ADP issue-1554 94 13 the the DET issue-1554 94 14 tax tax NOUN issue-1554 94 15 code code NOUN issue-1554 94 16 of of ADP issue-1554 94 17 ukraine ukraine NOUN issue-1554 94 18 as as ADV issue-1554 94 19 compliant compliant ADJ issue-1554 94 20 with with ADP issue-1554 94 21 the the DET issue-1554 94 22 constitution constitution NOUN issue-1554 94 23 of of ADP issue-1554 94 24 ukraine ukraine PROPN issue-1554 94 25 ( ( PUNCT issue-1554 94 26 being be AUX issue-1554 94 27 constitutional constitutional ADJ issue-1554 94 28 ) ) PUNCT issue-1554 94 29 , , PUNCT issue-1554 94 30 namely namely ADV issue-1554 94 31 ( ( PUNCT issue-1554 94 32 decisions decision NOUN issue-1554 94 33 of of ADP issue-1554 94 34 the the DET issue-1554 94 35 constitutional constitutional ADJ issue-1554 94 36 court court NOUN issue-1554 94 37 of of ADP issue-1554 94 38 ukraine ukraine PROPN issue-1554 94 39 of of ADP issue-1554 94 40 june june PROPN issue-1554 94 41 12 12 NUM issue-1554 94 42 , , PUNCT issue-1554 94 43 2012 2012 NUM issue-1554 94 44 ): ): PUNCT issue-1554 94 45 – – PUNCT issue-1554 94 46 subparagraph subparagraph NOUN issue-1554 94 47 94.2.2 94.2.2 NOUN issue-1554 94 48 of of ADP issue-1554 94 49 paragraph paragraph NOUN issue-1554 94 50 94.2 94.2 NUM issue-1554 94 51 of of ADP issue-1554 94 52 article article NOUN issue-1554 94 53 94 94 NUM issue-1554 94 54 , , PUNCT issue-1554 94 55 according accord VERB issue-1554 94 56 to to ADP issue-1554 94 57 which which PRON issue-1554 94 58 administrative administrative ADJ issue-1554 94 59 seizure seizure NOUN issue-1554 94 60 of of ADP issue-1554 94 61 property property NOUN issue-1554 94 62 of of ADP issue-1554 94 63 the the DET issue-1554 94 64 taxpayer taxpayer NOUN issue-1554 94 65 is be AUX issue-1554 94 66 applicable applicable ADJ issue-1554 94 67 if if SCONJ issue-1554 94 68 it it PRON issue-1554 94 69 turns turn VERB issue-1554 94 70 out out ADP issue-1554 94 71 that that SCONJ issue-1554 94 72 an an DET issue-1554 94 73 individual individual NOUN issue-1554 94 74 with with ADP issue-1554 94 75 tax tax NOUN issue-1554 94 76 debt debt NOUN issue-1554 94 77 is be AUX issue-1554 94 78 going go VERB issue-1554 94 79 abroad abroad ADV issue-1554 94 80 ; ; PUNCT issue-1554 94 81 – – PUNCT issue-1554 94 82 subparagraph subparagraph NOUN issue-1554 94 83 94.2.5 94.2.5 NUM issue-1554 94 84 of of ADP issue-1554 94 85 paragraph paragraph NOUN issue-1554 94 86 94.2 94.2 NUM issue-1554 94 87 of of ADP issue-1554 94 88 article article NOUN issue-1554 94 89 94 94 NUM issue-1554 94 90 , , PUNCT issue-1554 94 91 according accord VERB issue-1554 94 92 to to ADP issue-1554 94 93 which which PRON issue-1554 94 94 an an DET issue-1554 94 95 administrative administrative ADJ issue-1554 94 96 seizure seizure NOUN issue-1554 94 97 of of ADP issue-1554 94 98 property property NOUN issue-1554 94 99 of of ADP issue-1554 94 100 the the DET issue-1554 94 101 taxpayer taxpayer NOUN issue-1554 94 102 may may AUX issue-1554 94 103 be be AUX issue-1554 94 104 applied apply VERB issue-1554 94 105 if if SCONJ issue-1554 94 106 it it PRON issue-1554 94 107 is be AUX issue-1554 94 108 found find VERB issue-1554 94 109 that that SCONJ issue-1554 94 110 the the DET issue-1554 94 111 registration registration NOUN issue-1554 94 112 of of ADP issue-1554 94 113 the the DET issue-1554 94 114 person person NOUN issue-1554 94 115 as as ADP issue-1554 94 116 a a DET issue-1554 94 117 taxpayer taxpayer NOUN issue-1554 94 118 in in ADP issue-1554 94 119 the the DET issue-1554 94 120 body body NOUN issue-1554 94 121 of of ADP issue-1554 94 122 the the DET issue-1554 94 123 state state NOUN issue-1554 94 124 tax tax NOUN issue-1554 94 125 service service NOUN issue-1554 94 126 , , PUNCT issue-1554 94 127 if if SCONJ issue-1554 94 128 such such ADJ issue-1554 94 129 registration registration NOUN issue-1554 94 130 is be AUX issue-1554 94 131 mandatory mandatory ADJ issue-1554 94 132 under under ADP issue-1554 94 133 this this DET issue-1554 94 134 code code NOUN issue-1554 94 135 , , PUNCT issue-1554 94 136 or or CCONJ issue-1554 94 137 when when SCONJ issue-1554 94 138 the the DET issue-1554 94 139 taxpayer taxpayer NOUN issue-1554 94 140 , , PUNCT issue-1554 94 141 who who PRON issue-1554 94 142 received receive VERB issue-1554 94 143 the the DET issue-1554 94 144 tax tax NOUN issue-1554 94 145 notice notice NOUN issue-1554 94 146 or or CCONJ issue-1554 94 147 having have VERB issue-1554 94 148 tax tax NOUN issue-1554 94 149 debt debt NOUN issue-1554 94 150 , , PUNCT issue-1554 94 151 committed commit VERB issue-1554 94 152 actions action NOUN issue-1554 94 153 to to PART issue-1554 94 154 transfer transfer VERB issue-1554 94 155 property property NOUN issue-1554 94 156 outside outside ADP issue-1554 94 157 of of ADP issue-1554 94 158 ukraine ukraine NOUN issue-1554 94 159 , , PUNCT issue-1554 94 160 its its PRON issue-1554 94 161 concealment concealment NOUN issue-1554 94 162 or or CCONJ issue-1554 94 163 transfer transfer NOUN issue-1554 94 164 to to ADP issue-1554 94 165 other other ADJ issue-1554 94 166 persons person NOUN issue-1554 94 167 . . PUNCT issue-1554 95 1 given give VERB issue-1554 95 2 the the DET issue-1554 95 3 above above ADJ issue-1554 95 4 views view NOUN issue-1554 95 5 , , PUNCT issue-1554 95 6 it it PRON issue-1554 95 7 should should AUX issue-1554 95 8 be be AUX issue-1554 95 9 noted note VERB issue-1554 95 10 that that SCONJ issue-1554 95 11 it it PRON issue-1554 95 12 is be AUX issue-1554 95 13 certainly certainly ADV issue-1554 95 14 not not PART issue-1554 95 15 advisable advisable ADJ issue-1554 95 16 to to PART issue-1554 95 17 transfer transfer VERB issue-1554 95 18 to to ADP issue-1554 95 19 the the DET issue-1554 95 20 judiciary judiciary NOUN issue-1554 95 21 the the DET issue-1554 95 22 full full ADJ issue-1554 95 23 control control NOUN issue-1554 95 24 over over ADP issue-1554 95 25 the the DET issue-1554 95 26 activities activity NOUN issue-1554 95 27 of of ADP issue-1554 95 28 the the DET issue-1554 95 29 tax tax NOUN issue-1554 95 30 authorities authority NOUN issue-1554 95 31 . . PUNCT issue-1554 96 1 5 5 NUM issue-1554 96 2 . . NOUN issue-1554 96 3 ways way NOUN issue-1554 96 4 to to PART issue-1554 96 5 harmonize harmonize VERB issue-1554 96 6 relations relation NOUN issue-1554 96 7 between between ADP issue-1554 96 8 taxpayers taxpayer NOUN issue-1554 96 9 and and CCONJ issue-1554 96 10 tax tax NOUN issue-1554 96 11 authorities authority NOUN issue-1554 96 12 there there PRON issue-1554 96 13 is be VERB issue-1554 96 14 also also ADV issue-1554 96 15 a a DET issue-1554 96 16 discussion discussion NOUN issue-1554 96 17 in in ADP issue-1554 96 18 the the DET issue-1554 96 19 science science NOUN issue-1554 96 20 of of ADP issue-1554 96 21 tax tax NOUN issue-1554 96 22 law law NOUN issue-1554 96 23 about about ADP issue-1554 96 24 the the DET issue-1554 96 25 need need NOUN issue-1554 96 26 to to PART issue-1554 96 27 amend amend VERB issue-1554 96 28 the the DET issue-1554 96 29 tax tax NOUN issue-1554 96 30 code code NOUN issue-1554 96 31 of of ADP issue-1554 96 32 ukraine ukraine PROPN issue-1554 96 33 and and CCONJ issue-1554 96 34 the the DET issue-1554 96 35 introduction introduction NOUN issue-1554 96 36 of of ADP issue-1554 96 37 a a DET issue-1554 96 38 mechanism mechanism NOUN issue-1554 96 39 of of ADP issue-1554 96 40 indisputable indisputable ADJ issue-1554 96 41 collection collection NOUN issue-1554 96 42 of of ADP issue-1554 96 43 financial financial ADJ issue-1554 96 44 penalties penalty NOUN issue-1554 96 45 for for ADP issue-1554 96 46 certain certain ADJ issue-1554 96 47 types type NOUN issue-1554 96 48 of of ADP issue-1554 96 49 violations violation NOUN issue-1554 96 50 of of ADP issue-1554 96 51 tax tax NOUN issue-1554 96 52 laws law NOUN issue-1554 96 53 , , PUNCT issue-1554 96 54 but but CCONJ issue-1554 96 55 , , PUNCT issue-1554 96 56 in in ADP issue-1554 96 57 the the DET issue-1554 96 58 author author NOUN issue-1554 96 59 's 's PART issue-1554 96 60 opinion opinion NOUN issue-1554 96 61 , , PUNCT issue-1554 96 62 such such DET issue-1554 96 63 a a DET issue-1554 96 64 procedure procedure NOUN issue-1554 96 65 should should AUX issue-1554 96 66 be be AUX issue-1554 96 67 clearly clearly ADV issue-1554 96 68 regulated regulate VERB issue-1554 96 69 by by ADP issue-1554 96 70 tax tax NOUN issue-1554 96 71 law law NOUN issue-1554 96 72 to to PART issue-1554 96 73 avoid avoid VERB issue-1554 96 74 contradictory contradictory ADJ issue-1554 96 75 situations situation NOUN issue-1554 96 76 in in ADP issue-1554 96 77 practice practice NOUN issue-1554 96 78 . . PUNCT issue-1554 97 1 if if SCONJ issue-1554 97 2 such such ADJ issue-1554 97 3 actions action NOUN issue-1554 97 4 the the DET issue-1554 97 5 tax tax NOUN issue-1554 97 6 authorities authority NOUN issue-1554 97 7 will will AUX issue-1554 97 8 be be AUX issue-1554 97 9 entitled entitle VERB issue-1554 97 10 to to PART issue-1554 97 11 perform perform VERB issue-1554 97 12 , , PUNCT issue-1554 97 13 it it PRON issue-1554 97 14 will will AUX issue-1554 97 15 violate violate VERB issue-1554 97 16 the the DET issue-1554 97 17 sphere sphere NOUN issue-1554 97 18 of of ADP issue-1554 97 19 interests interest NOUN issue-1554 97 20 of of ADP issue-1554 97 21 the the DET issue-1554 97 22 taxpayer taxpayer NOUN issue-1554 97 23 . . PUNCT issue-1554 98 1 therefore therefore ADV issue-1554 98 2 , , PUNCT issue-1554 98 3 under under ADP issue-1554 98 4 such such ADJ issue-1554 98 5 conditions condition NOUN issue-1554 98 6 , , PUNCT issue-1554 98 7 the the DET issue-1554 98 8 ways way NOUN issue-1554 98 9 to to PART issue-1554 98 10 protect protect VERB issue-1554 98 11 the the DET issue-1554 98 12 taxpayer taxpayer NOUN issue-1554 98 13 's 's PART issue-1554 98 14 rights right NOUN issue-1554 98 15 in in ADP issue-1554 98 16 the the DET issue-1554 98 17 collection collection NOUN issue-1554 98 18 of of ADP issue-1554 98 19 taxes taxis NOUN issue-1554 98 20 and and CCONJ issue-1554 98 21 financial financial ADJ issue-1554 98 22 penalties penalty NOUN issue-1554 98 23 from from ADP issue-1554 98 24 him he PRON issue-1554 98 25 in in ADP issue-1554 98 26 an an DET issue-1554 98 27 incontestable incontestable ADJ issue-1554 98 28 manner manner NOUN issue-1554 98 29 are be AUX issue-1554 98 30 of of ADP issue-1554 98 31 particular particular ADJ issue-1554 98 32 importance importance NOUN issue-1554 98 33 . . PUNCT issue-1554 99 1 taxpayers taxpayer NOUN issue-1554 99 2 should should AUX issue-1554 99 3 be be AUX issue-1554 99 4 explicitly explicitly ADV issue-1554 99 5 given give VERB issue-1554 99 6 the the DET issue-1554 99 7 opportunity opportunity NOUN issue-1554 99 8 to to PART issue-1554 99 9 appeal appeal VERB issue-1554 99 10 the the DET issue-1554 99 11 tax tax NOUN issue-1554 99 12 notification notification NOUN issue-1554 99 13 - - PUNCT issue-1554 99 14 decision decision NOUN issue-1554 99 15 of of ADP issue-1554 99 16 the the DET issue-1554 99 17 supervisory supervisory ADJ issue-1554 99 18 authority authority NOUN issue-1554 99 19 to to PART issue-1554 99 20 recover recover VERB issue-1554 99 21 financial financial ADJ issue-1554 99 22 penalties penalty NOUN issue-1554 99 23 from from ADP issue-1554 99 24 him he PRON issue-1554 99 25 in in ADP issue-1554 99 26 the the DET issue-1554 99 27 case case NOUN issue-1554 99 28 of of ADP issue-1554 99 29 his his PRON issue-1554 99 30 disagreement disagreement NOUN issue-1554 99 31 with with ADP issue-1554 99 32 such such DET issue-1554 99 33 a a DET issue-1554 99 34 notification notification NOUN issue-1554 99 35 - - PUNCT issue-1554 99 36 decision decision NOUN issue-1554 99 37 , , PUNCT issue-1554 99 38 and and CCONJ issue-1554 99 39 the the DET issue-1554 99 40 time time NOUN issue-1554 99 41 frame frame NOUN issue-1554 99 42 must must AUX issue-1554 99 43 be be AUX issue-1554 99 44 sufficient sufficient ADJ issue-1554 99 45 for for ADP issue-1554 99 46 the the DET issue-1554 99 47 implementation implementation NOUN issue-1554 99 48 of of ADP issue-1554 99 49 this this DET issue-1554 99 50 right right NOUN issue-1554 99 51 . . PUNCT issue-1554 100 1 according accord VERB issue-1554 100 2 to to ADP issue-1554 100 3 part part NOUN issue-1554 100 4 2 2 NUM issue-1554 100 5 of of ADP issue-1554 100 6 article article NOUN issue-1554 100 7 124 124 NUM issue-1554 100 8 of of ADP issue-1554 100 9 the the DET issue-1554 100 10 constitution constitution NOUN issue-1554 100 11 of of ADP issue-1554 100 12 ukraine ukraine PROPN issue-1554 100 13 , , PUNCT issue-1554 100 14 the the DET issue-1554 100 15 jurisdiction jurisdiction NOUN issue-1554 100 16 of of ADP issue-1554 100 17 the the DET issue-1554 100 18 courts court NOUN issue-1554 100 19 extends extend VERB issue-1554 100 20 to to ADP issue-1554 100 21 any any DET issue-1554 100 22 legal legal ADJ issue-1554 100 23 dispute dispute NOUN issue-1554 100 24 and and CCONJ issue-1554 100 25 to to ADP issue-1554 100 26 any any DET issue-1554 100 27 criminal criminal ADJ issue-1554 100 28 charge charge NOUN issue-1554 100 29 . . PUNCT issue-1554 101 1 in in ADP issue-1554 101 2 cases case NOUN issue-1554 101 3 stipulated stipulate VERB issue-1554 101 4 by by ADP issue-1554 101 5 law law NOUN issue-1554 101 6 , , PUNCT issue-1554 101 7 the the DET issue-1554 101 8 courts court NOUN issue-1554 101 9 also also ADV issue-1554 101 10 hear hear VERB issue-1554 101 11 other other ADJ issue-1554 101 12 cases case NOUN issue-1554 101 13 . . PUNCT issue-1554 102 1 in in ADP issue-1554 102 2 other other ADJ issue-1554 102 3 words word NOUN issue-1554 102 4 , , PUNCT issue-1554 102 5 the the DET issue-1554 102 6 indisputable indisputable ADJ issue-1554 102 7 procedure procedure NOUN issue-1554 102 8 for for ADP issue-1554 102 9 the the DET issue-1554 102 10 collection collection NOUN issue-1554 102 11 of of ADP issue-1554 102 12 financial financial ADJ issue-1554 102 13 penalties penalty NOUN issue-1554 102 14 will will AUX issue-1554 102 15 violate violate VERB issue-1554 102 16 the the DET issue-1554 102 17 taxpayer taxpayer NOUN issue-1554 102 18 's 's PART issue-1554 102 19 right right NOUN issue-1554 102 20 to to PART issue-1554 102 21 appeal appeal VERB issue-1554 102 22 against against ADP issue-1554 102 23 the the DET issue-1554 102 24 relevant relevant ADJ issue-1554 102 25 decision decision NOUN issue-1554 102 26 of of ADP issue-1554 102 27 the the DET issue-1554 102 28 tax tax NOUN issue-1554 102 29 authority authority NOUN issue-1554 102 30 . . PUNCT issue-1554 103 1 according accord VERB issue-1554 103 2 to to ADP issue-1554 103 3 the the DET issue-1554 103 4 author author NOUN issue-1554 103 5 , , PUNCT issue-1554 103 6 a a DET issue-1554 103 7 qualitative qualitative ADJ issue-1554 103 8 legislative legislative ADJ issue-1554 103 9 regulation regulation NOUN issue-1554 103 10 of of ADP issue-1554 103 11 the the DET issue-1554 103 12 indisputable indisputable ADJ issue-1554 103 13 procedure procedure NOUN issue-1554 103 14 for for ADP issue-1554 103 15 the the DET issue-1554 103 16 collection collection NOUN issue-1554 103 17 of of ADP issue-1554 103 18 financial financial ADJ issue-1554 103 19 penalties penalty NOUN issue-1554 103 20 will will AUX issue-1554 103 21 take take VERB issue-1554 103 22 place place NOUN issue-1554 103 23 , , PUNCT issue-1554 103 24 provided provide VERB issue-1554 103 25 that that SCONJ issue-1554 103 26 financial financial ADJ issue-1554 103 27 penalties penalty NOUN issue-1554 103 28 will will AUX issue-1554 103 29 be be AUX issue-1554 103 30 charged charge VERB issue-1554 103 31 incontestably incontestably ADV issue-1554 103 32 only only ADV issue-1554 103 33 in in ADP issue-1554 103 34 the the DET issue-1554 103 35 absence absence NOUN issue-1554 103 36 of of ADP issue-1554 103 37 reasonable reasonable ADJ issue-1554 103 38 objections objection NOUN issue-1554 103 39 of of ADP issue-1554 103 40 the the DET issue-1554 103 41 taxpayer taxpayer NOUN issue-1554 103 42 , , PUNCT issue-1554 103 43 filed file VERB issue-1554 103 44 within within ADP issue-1554 103 45 the the DET issue-1554 103 46 prescribed prescribed ADJ issue-1554 103 47 legal legal ADJ issue-1554 103 48 period period NOUN issue-1554 103 49 , , PUNCT issue-1554 103 50 that that ADV issue-1554 103 51 is is ADV issue-1554 103 52 , , PUNCT issue-1554 103 53 in in ADP issue-1554 103 54 the the DET issue-1554 103 55 absence absence NOUN issue-1554 103 56 of of ADP issue-1554 103 57 a a DET issue-1554 103 58 tax tax NOUN issue-1554 103 59 dispute dispute NOUN issue-1554 103 60 . . PUNCT issue-1554 104 1 in in ADP issue-1554 104 2 this this DET issue-1554 104 3 case case NOUN issue-1554 104 4 , , PUNCT issue-1554 104 5 restrictions restriction NOUN issue-1554 104 6 on on ADP issue-1554 104 7 the the DET issue-1554 104 8 right right NOUN issue-1554 104 9 to to ADP issue-1554 104 10 judicial judicial ADJ issue-1554 104 11 protection protection NOUN issue-1554 104 12 will will AUX issue-1554 104 13 meet meet VERB issue-1554 104 14 the the DET issue-1554 104 15 requirements requirement NOUN issue-1554 104 16 of of ADP issue-1554 104 17 necessity necessity NOUN issue-1554 104 18 and and CCONJ issue-1554 104 19 sufficiency sufficiency NOUN issue-1554 104 20 , , PUNCT issue-1554 104 21 valid valid ADJ issue-1554 104 22 for for ADP issue-1554 104 23 the the DET issue-1554 104 24 given give VERB issue-1554 104 25 period period NOUN issue-1554 104 26 and and CCONJ issue-1554 104 27 ensuring ensure VERB issue-1554 104 28 a a DET issue-1554 104 29 balance balance NOUN issue-1554 104 30 between between ADP issue-1554 104 31 public public ADJ issue-1554 104 32 and and CCONJ issue-1554 104 33 private private ADJ issue-1554 104 34 interests interest NOUN issue-1554 104 35 . . PUNCT issue-1554 105 1 at at ADP issue-1554 105 2 the the DET issue-1554 105 3 same same ADJ issue-1554 105 4 time time NOUN issue-1554 105 5 , , PUNCT issue-1554 105 6 as as ADV issue-1554 105 7 long long ADV issue-1554 105 8 as as SCONJ issue-1554 105 9 the the DET issue-1554 105 10 tax tax NOUN issue-1554 105 11 authorities authority NOUN issue-1554 105 12 are be AUX issue-1554 105 13 not not PART issue-1554 105 14 interested interested ADJ issue-1554 105 15 in in ADP issue-1554 105 16 settling settle VERB issue-1554 105 17 tax tax NOUN issue-1554 105 18 disputes dispute NOUN issue-1554 105 19 out out ADP issue-1554 105 20 of of ADP issue-1554 105 21 court court NOUN issue-1554 105 22 – – PUNCT issue-1554 105 23 by by ADP issue-1554 105 24 entering enter VERB issue-1554 105 25 into into ADP issue-1554 105 26 conciliation conciliation NOUN issue-1554 105 27 agreements agreement NOUN issue-1554 105 28 , , PUNCT issue-1554 105 29 the the DET issue-1554 105 30 situation situation NOUN issue-1554 105 31 will will AUX issue-1554 105 32 not not PART issue-1554 105 33 change change VERB issue-1554 105 34 , , PUNCT issue-1554 105 35 but but CCONJ issue-1554 105 36 there there PRON issue-1554 105 37 will will AUX issue-1554 105 38 only only ADV issue-1554 105 39 be be AUX issue-1554 105 40 changes change NOUN issue-1554 105 41 in in ADP issue-1554 105 42 the the DET issue-1554 105 43 structure structure NOUN issue-1554 105 44 of of ADP issue-1554 105 45 tax tax NOUN issue-1554 105 46 disputes dispute NOUN issue-1554 105 47 resolved resolve VERB issue-1554 105 48 in in ADP issue-1554 105 49 court court NOUN issue-1554 105 50 – – PUNCT issue-1554 105 51 instead instead ADV issue-1554 105 52 of of ADP issue-1554 105 53 claims claim NOUN issue-1554 105 54 of of ADP issue-1554 105 55 tax tax NOUN issue-1554 105 56 authorities authority NOUN issue-1554 105 57 to to PART issue-1554 105 58 recover recover VERB issue-1554 105 59 financial financial ADJ issue-1554 105 60 penalties penalty NOUN issue-1554 105 61 , , PUNCT issue-1554 105 62 a a DET issue-1554 105 63 large large ADJ issue-1554 105 64 number number NOUN issue-1554 105 65 of of ADP issue-1554 105 66 taxpayer taxpayer NOUN issue-1554 105 67 lawsuits lawsuit NOUN issue-1554 105 68 on on ADP issue-1554 105 69 the the DET issue-1554 105 70 appeal appeal NOUN issue-1554 105 71 of of ADP issue-1554 105 72 such such ADJ issue-1554 105 73 decisions decision NOUN issue-1554 105 74 will will AUX issue-1554 105 75 appear appear VERB issue-1554 105 76 . . PUNCT issue-1554 106 1 thus thus ADV issue-1554 106 2 , , PUNCT issue-1554 106 3 the the DET issue-1554 106 4 search search NOUN issue-1554 106 5 for for ADP issue-1554 106 6 a a DET issue-1554 106 7 reasonable reasonable ADJ issue-1554 106 8 balance balance NOUN issue-1554 106 9 between between ADP issue-1554 106 10 the the DET issue-1554 106 11 rights right NOUN issue-1554 106 12 of of ADP issue-1554 106 13 taxpayers taxpayer NOUN issue-1554 106 14 and and CCONJ issue-1554 106 15 the the DET issue-1554 106 16 powers power NOUN issue-1554 106 17 of of ADP issue-1554 106 18 the the DET issue-1554 106 19 tax tax NOUN issue-1554 106 20 authorities authority NOUN issue-1554 106 21 should should AUX issue-1554 106 22 come come VERB issue-1554 106 23 to to ADP issue-1554 106 24 the the DET issue-1554 106 25 fore fore NOUN issue-1554 106 26 when when SCONJ issue-1554 106 27 making make VERB issue-1554 106 28 changes change NOUN issue-1554 106 29 to to ADP issue-1554 106 30 tax tax NOUN issue-1554 106 31 legislation legislation NOUN issue-1554 106 32 . . PUNCT issue-1554 107 1 it it PRON issue-1554 107 2 is be AUX issue-1554 107 3 about about ADP issue-1554 107 4 the the DET issue-1554 107 5 need need NOUN issue-1554 107 6 to to PART issue-1554 107 7 harmonize harmonize VERB issue-1554 107 8 tax tax NOUN issue-1554 107 9 relations relation NOUN issue-1554 107 10 , , PUNCT issue-1554 107 11 which which PRON issue-1554 107 12 is be AUX issue-1554 107 13 understood understand VERB issue-1554 107 14 as as ADP issue-1554 107 15 the the DET issue-1554 107 16 maximum maximum ADJ issue-1554 107 17 convergence convergence NOUN issue-1554 107 18 of of ADP issue-1554 107 19 divergent divergent ADJ issue-1554 107 20 and and CCONJ issue-1554 107 21 in in ADP issue-1554 107 22 some some DET issue-1554 107 23 cases case NOUN issue-1554 107 24 directly directly ADV issue-1554 107 25 opposite opposite ADJ issue-1554 107 26 interests interest NOUN issue-1554 107 27 of of ADP issue-1554 107 28 all all DET issue-1554 107 29 parties party NOUN issue-1554 107 30 to to ADP issue-1554 107 31 these these DET issue-1554 107 32 relations relation NOUN issue-1554 107 33 involved involve VERB issue-1554 107 34 in in ADP issue-1554 107 35 the the DET issue-1554 107 36 taxation taxation NOUN issue-1554 107 37 process process NOUN issue-1554 107 38 ( ( PUNCT issue-1554 107 39 the the DET issue-1554 107 40 state state NOUN issue-1554 107 41 represented represent VERB issue-1554 107 42 by by ADP issue-1554 107 43 the the DET issue-1554 107 44 tax tax NOUN issue-1554 107 45 authorities authority NOUN issue-1554 107 46 , , PUNCT issue-1554 107 47 on on ADP issue-1554 107 48 the the DET issue-1554 107 49 one one NUM issue-1554 107 50 hand hand NOUN issue-1554 107 51 , , PUNCT issue-1554 107 52 and and CCONJ issue-1554 107 53 taxpayers taxpayer NOUN issue-1554 107 54 , , PUNCT issue-1554 107 55 on on ADP issue-1554 107 56 the the DET issue-1554 107 57 other other ADJ issue-1554 107 58 hand hand NOUN issue-1554 107 59 ) ) PUNCT issue-1554 107 60 . . PUNCT issue-1554 108 1 harmonization harmonization NOUN issue-1554 108 2 of of ADP issue-1554 108 3 tax tax NOUN issue-1554 108 4 relations relation NOUN issue-1554 108 5 is be AUX issue-1554 108 6 one one NUM issue-1554 108 7 of of ADP issue-1554 108 8 the the DET issue-1554 108 9 main main ADJ issue-1554 108 10 conditions condition NOUN issue-1554 108 11 for for ADP issue-1554 108 12 successful successful ADJ issue-1554 108 13 implementation implementation NOUN issue-1554 108 14 of of ADP issue-1554 108 15 any any DET issue-1554 108 16 tax tax NOUN issue-1554 108 17 reform reform NOUN issue-1554 108 18 . . PUNCT issue-1554 109 1 the the DET issue-1554 109 2 state state NOUN issue-1554 109 3 , , PUNCT issue-1554 109 4 accordingly accordingly ADV issue-1554 109 5 , , PUNCT issue-1554 109 6 should should AUX issue-1554 109 7 develop develop VERB issue-1554 109 8 a a DET issue-1554 109 9 set set NOUN issue-1554 109 10 of of ADP issue-1554 109 11 special special ADJ issue-1554 109 12 measures measure NOUN issue-1554 109 13 to to PART issue-1554 109 14 adapt adapt VERB issue-1554 109 15 taxpayers taxpayer NOUN issue-1554 109 16 and and CCONJ issue-1554 109 17 employees employee NOUN issue-1554 109 18 of of ADP issue-1554 109 19 the the DET issue-1554 109 20 tax tax NOUN issue-1554 109 21 authorities authority NOUN issue-1554 109 22 themselves themselves PRON issue-1554 109 23 to to ADP issue-1554 109 24 the the DET issue-1554 109 25 action action NOUN issue-1554 109 26 of of ADP issue-1554 109 27 the the DET issue-1554 109 28 new new ADJ issue-1554 109 29 tax tax NOUN issue-1554 109 30 legislation legislation NOUN issue-1554 109 31 , , PUNCT issue-1554 109 32 concerning concern VERB issue-1554 109 33 an an DET issue-1554 109 34 appropriate appropriate ADJ issue-1554 109 35 change change NOUN issue-1554 109 36 in in ADP issue-1554 109 37 their their PRON issue-1554 109 38 mentality mentality NOUN issue-1554 109 39 , , PUNCT issue-1554 109 40 improvement improvement NOUN issue-1554 109 41 of of ADP issue-1554 109 42 business business NOUN issue-1554 109 43 cooperation cooperation NOUN issue-1554 109 44 and and CCONJ issue-1554 109 45 mutual mutual ADJ issue-1554 109 46 understanding understanding NOUN issue-1554 109 47 between between ADP issue-1554 109 48 them they PRON issue-1554 109 49 , , PUNCT issue-1554 109 50 increasing increase VERB issue-1554 109 51 their their PRON issue-1554 109 52 responsibility responsibility NOUN issue-1554 109 53 for for ADP issue-1554 109 54 the the DET issue-1554 109 55 performance performance NOUN issue-1554 109 56 of of ADP issue-1554 109 57 their their PRON issue-1554 109 58 tax tax NOUN issue-1554 109 59 obligations obligation NOUN issue-1554 109 60 to to ADP issue-1554 109 61 the the DET issue-1554 109 62 state state NOUN issue-1554 109 63 and and CCONJ issue-1554 109 64 the the DET issue-1554 109 65 realization realization NOUN issue-1554 109 66 of of ADP issue-1554 109 67 the the DET issue-1554 109 68 rights right NOUN issue-1554 109 69 provided provide VERB issue-1554 109 70 by by ADP issue-1554 109 71 law law NOUN issue-1554 109 72 . . PUNCT issue-1554 110 1 the the DET issue-1554 110 2 taxpayer taxpayer NOUN issue-1554 110 3 must must AUX issue-1554 110 4 not not PART issue-1554 110 5 see see VERB issue-1554 110 6 tax tax NOUN issue-1554 110 7 officials official NOUN issue-1554 110 8 as as ADP issue-1554 110 9 adversaries adversary NOUN issue-1554 110 10 , , PUNCT issue-1554 110 11 but but CCONJ issue-1554 110 12 as as ADP issue-1554 110 13 partners partner NOUN issue-1554 110 14 in in ADP issue-1554 110 15 the the DET issue-1554 110 16 tax tax NOUN issue-1554 110 17 process process NOUN issue-1554 110 18 . . PUNCT issue-1554 111 1 that that PRON issue-1554 111 2 is be AUX issue-1554 111 3 why why SCONJ issue-1554 111 4 any any DET issue-1554 111 5 tax tax NOUN issue-1554 111 6 service service NOUN issue-1554 111 7 must must AUX issue-1554 111 8 be be AUX issue-1554 111 9 strictly strictly ADV issue-1554 111 10 guided guide VERB issue-1554 111 11 and and CCONJ issue-1554 111 12 guided guide VERB issue-1554 111 13 not not PART issue-1554 111 14 only only ADV issue-1554 111 15 to to PART issue-1554 111 16 conduct conduct VERB issue-1554 111 17 periodic periodic ADJ issue-1554 111 18 information information NOUN issue-1554 111 19 campaigns campaign NOUN issue-1554 111 20 of of ADP issue-1554 111 21 explanatory explanatory ADJ issue-1554 111 22 nature nature NOUN issue-1554 111 23 , , PUNCT issue-1554 111 24 dedicated dedicate VERB issue-1554 111 25 mainly mainly ADV issue-1554 111 26 to to ADP issue-1554 111 27 the the DET issue-1554 111 28 latest late ADJ issue-1554 111 29 changes change NOUN issue-1554 111 30 in in ADP issue-1554 111 31 tax tax NOUN issue-1554 111 32 law law NOUN issue-1554 111 33 , , PUNCT issue-1554 111 34 reports report NOUN issue-1554 111 35 and and CCONJ issue-1554 111 36 tax tax NOUN issue-1554 111 37 returns return NOUN issue-1554 111 38 , , PUNCT issue-1554 111 39 and and CCONJ issue-1554 111 40 therefore therefore ADV issue-1554 111 41 having have VERB issue-1554 111 42 a a DET issue-1554 111 43 purely purely ADV issue-1554 111 44 situational situational ADJ issue-1554 111 45 nature nature NOUN issue-1554 111 46 , , PUNCT issue-1554 111 47 but but CCONJ issue-1554 111 48 to to PART issue-1554 111 49 create create VERB issue-1554 111 50 a a DET issue-1554 111 51 compre compre PROPN issue-1554 111 52 hensive hensive ADJ issue-1554 111 53 , , PUNCT issue-1554 111 54 flexible flexible ADJ issue-1554 111 55 and and CCONJ issue-1554 111 56 mobile mobile ADJ issue-1554 111 57 system system NOUN issue-1554 111 58 of of ADP issue-1554 111 59 quality quality NOUN issue-1554 111 60 baltic baltic PROPN issue-1554 111 61 journal journal PROPN issue-1554 111 62 of of ADP issue-1554 111 63 economic economic ADJ issue-1554 111 64 studies study NOUN issue-1554 111 65 46 46 NUM issue-1554 111 66 vol vol NOUN issue-1554 111 67 . . PROPN issue-1554 112 1 7 7 NUM issue-1554 113 1 no no NOUN issue-1554 113 2 . . NOUN issue-1554 113 3 5 5 NUM issue-1554 113 4 , , PUNCT issue-1554 113 5 2021 2021 NUM issue-1554 113 6 information information NOUN issue-1554 113 7 service service NOUN issue-1554 113 8 , , PUNCT issue-1554 113 9 providing provide VERB issue-1554 113 10 the the DET issue-1554 113 11 necessary necessary ADJ issue-1554 113 12 methodological methodological ADJ issue-1554 113 13 and and CCONJ issue-1554 113 14 advisory advisory ADJ issue-1554 113 15 assistance assistance NOUN issue-1554 113 16 to to ADP issue-1554 113 17 taxpayers taxpayer NOUN issue-1554 113 18 . . PUNCT issue-1554 114 1 6 6 X issue-1554 114 2 . . X issue-1554 114 3 foreign foreign ADJ issue-1554 114 4 experience experience NOUN issue-1554 114 5 of of ADP issue-1554 114 6 obtaining obtain VERB issue-1554 114 7 information information NOUN issue-1554 114 8 from from ADP issue-1554 114 9 tax tax NOUN issue-1554 114 10 authorities authority NOUN issue-1554 114 11 active active ADJ issue-1554 114 12 use use NOUN issue-1554 114 13 by by ADP issue-1554 114 14 the the DET issue-1554 114 15 taxpayer taxpayer NOUN issue-1554 114 16 of of ADP issue-1554 114 17 his his PRON issue-1554 114 18 rights right NOUN issue-1554 114 19 to to PART issue-1554 114 20 obtain obtain VERB issue-1554 114 21 information information NOUN issue-1554 114 22 from from ADP issue-1554 114 23 the the DET issue-1554 114 24 tax tax NOUN issue-1554 114 25 authorities authority NOUN issue-1554 114 26 , , PUNCT issue-1554 114 27 for for ADP issue-1554 114 28 example example NOUN issue-1554 114 29 , , PUNCT issue-1554 114 30 in in ADP issue-1554 114 31 connection connection NOUN issue-1554 114 32 with with ADP issue-1554 114 33 the the DET issue-1554 114 34 taxation taxation NOUN issue-1554 114 35 of of ADP issue-1554 114 36 income income NOUN issue-1554 114 37 from from ADP issue-1554 114 38 agreements agreement NOUN issue-1554 114 39 to to PART issue-1554 114 40 be be AUX issue-1554 114 41 concluded conclude VERB issue-1554 114 42 in in ADP issue-1554 114 43 the the DET issue-1554 114 44 future future NOUN issue-1554 114 45 will will AUX issue-1554 114 46 allow allow VERB issue-1554 114 47 to to PART issue-1554 114 48 solve solve VERB issue-1554 114 49 the the DET issue-1554 114 50 problem problem NOUN issue-1554 114 51 before before SCONJ issue-1554 114 52 it it PRON issue-1554 114 53 arises arise VERB issue-1554 114 54 , , PUNCT issue-1554 114 55 which which PRON issue-1554 114 56 will will AUX issue-1554 114 57 eliminate eliminate VERB issue-1554 114 58 the the DET issue-1554 114 59 need need NOUN issue-1554 114 60 to to PART issue-1554 114 61 resolve resolve VERB issue-1554 114 62 the the DET issue-1554 114 63 dispute dispute NOUN issue-1554 114 64 with with ADP issue-1554 114 65 the the DET issue-1554 114 66 tax tax NOUN issue-1554 114 67 authority authority NOUN issue-1554 114 68 . . PUNCT issue-1554 115 1 in in ADP issue-1554 115 2 this this DET issue-1554 115 3 case case NOUN issue-1554 115 4 , , PUNCT issue-1554 115 5 it it PRON issue-1554 115 6 is be AUX issue-1554 115 7 advisable advisable ADJ issue-1554 115 8 to to PART issue-1554 115 9 use use VERB issue-1554 115 10 the the DET issue-1554 115 11 experience experience NOUN issue-1554 115 12 of of ADP issue-1554 115 13 developed develop VERB issue-1554 115 14 countries country NOUN issue-1554 115 15 in in ADP issue-1554 115 16 this this DET issue-1554 115 17 area area NOUN issue-1554 115 18 . . PUNCT issue-1554 116 1 thus thus ADV issue-1554 116 2 , , PUNCT issue-1554 116 3 in in ADP issue-1554 116 4 foreign foreign ADJ issue-1554 116 5 tax tax NOUN issue-1554 116 6 law law NOUN issue-1554 116 7 , , PUNCT issue-1554 116 8 there there PRON issue-1554 116 9 are be VERB issue-1554 116 10 special special ADJ issue-1554 116 11 mechanisms mechanism NOUN issue-1554 116 12 that that PRON issue-1554 116 13 allow allow VERB issue-1554 116 14 a a DET issue-1554 116 15 bona bona ADJ issue-1554 116 16 fide fide ADJ issue-1554 116 17 taxpayer taxpayer NOUN issue-1554 116 18 to to PART issue-1554 116 19 protect protect VERB issue-1554 116 20 himself himself PRON issue-1554 116 21 from from ADP issue-1554 116 22 illegal illegal ADJ issue-1554 116 23 requirements requirement NOUN issue-1554 116 24 of of ADP issue-1554 116 25 tax tax NOUN issue-1554 116 26 authorities authority NOUN issue-1554 116 27 . . PUNCT issue-1554 117 1 for for ADP issue-1554 117 2 example example NOUN issue-1554 117 3 , , PUNCT issue-1554 117 4 to to PART issue-1554 117 5 exercise exercise VERB issue-1554 117 6 the the DET issue-1554 117 7 right right NOUN issue-1554 117 8 to to PART issue-1554 117 9 obtain obtain VERB issue-1554 117 10 information information NOUN issue-1554 117 11 necessary necessary ADJ issue-1554 117 12 to to PART issue-1554 117 13 fulfill fulfill VERB issue-1554 117 14 tax tax NOUN issue-1554 117 15 obligations obligation NOUN issue-1554 117 16 , , PUNCT issue-1554 117 17 the the DET issue-1554 117 18 ministry ministry PROPN issue-1554 117 19 of of ADP issue-1554 117 20 economy economy NOUN issue-1554 117 21 , , PUNCT issue-1554 117 22 money money NOUN issue-1554 117 23 and and CCONJ issue-1554 117 24 industry industry NOUN issue-1554 117 25 of of ADP issue-1554 117 26 france france PROPN issue-1554 117 27 has have AUX issue-1554 117 28 organized organize VERB issue-1554 117 29 11 11 NUM issue-1554 117 30 information information NOUN issue-1554 117 31 service service NOUN issue-1554 117 32 centers center NOUN issue-1554 117 33 for for ADP issue-1554 117 34 taxpayers taxpayer NOUN issue-1554 117 35 . . PUNCT issue-1554 118 1 these these DET issue-1554 118 2 centers center NOUN issue-1554 118 3 provide provide VERB issue-1554 118 4 services service NOUN issue-1554 118 5 to to PART issue-1554 118 6 inform inform VERB issue-1554 118 7 taxpayers taxpayer NOUN issue-1554 118 8 and and CCONJ issue-1554 118 9 provide provide VERB issue-1554 118 10 them they PRON issue-1554 118 11 with with ADP issue-1554 118 12 necessary necessary ADJ issue-1554 118 13 instructions instruction NOUN issue-1554 118 14 on on ADP issue-1554 118 15 tax tax NOUN issue-1554 118 16 and and CCONJ issue-1554 118 17 financial financial ADJ issue-1554 118 18 services service NOUN issue-1554 118 19 . . PUNCT issue-1554 119 1 similar similar ADJ issue-1554 119 2 taxpayer taxpayer NOUN issue-1554 119 3 service service NOUN issue-1554 119 4 centers center NOUN issue-1554 119 5 operate operate VERB issue-1554 119 6 in in ADP issue-1554 119 7 ukraine ukraine NOUN issue-1554 119 8 as as ADV issue-1554 119 9 well well ADV issue-1554 119 10 . . PUNCT issue-1554 120 1 in in ADP issue-1554 120 2 addition addition NOUN issue-1554 120 3 , , PUNCT issue-1554 120 4 in in ADP issue-1554 120 5 france france PROPN issue-1554 120 6 , , PUNCT issue-1554 120 7 there there PRON issue-1554 120 8 is be VERB issue-1554 120 9 a a DET issue-1554 120 10 procedure procedure NOUN issue-1554 120 11 called call VERB issue-1554 120 12 fiscal fiscal ADJ issue-1554 120 13 rescript rescript NOUN issue-1554 120 14 , , PUNCT issue-1554 120 15 which which PRON issue-1554 120 16 gives give VERB issue-1554 120 17 any any DET issue-1554 120 18 taxpayer taxpayer NOUN issue-1554 120 19 the the DET issue-1554 120 20 opportunity opportunity NOUN issue-1554 120 21 to to PART issue-1554 120 22 ask ask VERB issue-1554 120 23 the the DET issue-1554 120 24 administration administration NOUN issue-1554 120 25 about about ADP issue-1554 120 26 the the DET issue-1554 120 27 legality legality NOUN issue-1554 120 28 of of ADP issue-1554 120 29 a a DET issue-1554 120 30 certain certain ADJ issue-1554 120 31 economic economic ADJ issue-1554 120 32 operation operation NOUN issue-1554 120 33 that that PRON issue-1554 120 34 he he PRON issue-1554 120 35 intends intend VERB issue-1554 120 36 to to PART issue-1554 120 37 carry carry VERB issue-1554 120 38 out out ADP issue-1554 120 39 in in ADP issue-1554 120 40 the the DET issue-1554 120 41 future future NOUN issue-1554 120 42 . . PUNCT issue-1554 121 1 that that PRON issue-1554 121 2 is is ADV issue-1554 121 3 , , PUNCT issue-1554 121 4 any any DET issue-1554 121 5 taxpayer taxpayer NOUN issue-1554 121 6 can can AUX issue-1554 121 7 obtain obtain VERB issue-1554 121 8 written write VERB issue-1554 121 9 advice advice NOUN issue-1554 121 10 from from ADP issue-1554 121 11 the the DET issue-1554 121 12 tax tax NOUN issue-1554 121 13 administration administration NOUN issue-1554 121 14 before before ADP issue-1554 121 15 entering enter VERB issue-1554 121 16 into into ADP issue-1554 121 17 a a DET issue-1554 121 18 contract contract NOUN issue-1554 121 19 or or CCONJ issue-1554 121 20 agreement agreement NOUN issue-1554 121 21 , , PUNCT issue-1554 121 22 providing provide VERB issue-1554 121 23 it it PRON issue-1554 121 24 with with ADP issue-1554 121 25 all all DET issue-1554 121 26 the the DET issue-1554 121 27 necessary necessary ADJ issue-1554 121 28 documents document NOUN issue-1554 121 29 . . PUNCT issue-1554 122 1 the the DET issue-1554 122 2 administration administration NOUN issue-1554 122 3 must must AUX issue-1554 122 4 respond respond VERB issue-1554 122 5 by by ADP issue-1554 122 6 stating state VERB issue-1554 122 7 whether whether SCONJ issue-1554 122 8 it it PRON issue-1554 122 9 believes believe VERB issue-1554 122 10 the the DET issue-1554 122 11 transaction transaction NOUN issue-1554 122 12 was be AUX issue-1554 122 13 an an DET issue-1554 122 14 abuse abuse NOUN issue-1554 122 15 of of ADP issue-1554 122 16 rights right NOUN issue-1554 122 17 . . PUNCT issue-1554 123 1 the the DET issue-1554 123 2 deadline deadline NOUN issue-1554 123 3 for for ADP issue-1554 123 4 the the DET issue-1554 123 5 administration administration NOUN issue-1554 123 6 's 's PART issue-1554 123 7 response response NOUN issue-1554 123 8 is be AUX issue-1554 123 9 six six NUM issue-1554 123 10 months month NOUN issue-1554 123 11 . . PUNCT issue-1554 124 1 if if SCONJ issue-1554 124 2 the the DET issue-1554 124 3 taxpayer taxpayer NOUN issue-1554 124 4 is be AUX issue-1554 124 5 not not PART issue-1554 124 6 provided provide VERB issue-1554 124 7 with with ADP issue-1554 124 8 a a DET issue-1554 124 9 response response NOUN issue-1554 124 10 within within ADP issue-1554 124 11 this this DET issue-1554 124 12 period period NOUN issue-1554 124 13 , , PUNCT issue-1554 124 14 the the DET issue-1554 124 15 taxpayer taxpayer NOUN issue-1554 124 16 has have VERB issue-1554 124 17 grounds ground NOUN issue-1554 124 18 to to PART issue-1554 124 19 believe believe VERB issue-1554 124 20 that that SCONJ issue-1554 124 21 the the DET issue-1554 124 22 agreement agreement NOUN issue-1554 124 23 in in ADP issue-1554 124 24 question question NOUN issue-1554 124 25 is be AUX issue-1554 124 26 legitimate legitimate ADJ issue-1554 124 27 . . PUNCT issue-1554 125 1 if if SCONJ issue-1554 125 2 the the DET issue-1554 125 3 administration administration NOUN issue-1554 125 4 has have AUX issue-1554 125 5 not not PART issue-1554 125 6 raised raise VERB issue-1554 125 7 any any DET issue-1554 125 8 objection objection NOUN issue-1554 125 9 or or CCONJ issue-1554 125 10 if if SCONJ issue-1554 125 11 it it PRON issue-1554 125 12 has have AUX issue-1554 125 13 not not PART issue-1554 125 14 responded respond VERB issue-1554 125 15 in in ADP issue-1554 125 16 time time NOUN issue-1554 125 17 , , PUNCT issue-1554 125 18 it it PRON issue-1554 125 19 is be AUX issue-1554 125 20 deprived deprive VERB issue-1554 125 21 of of ADP issue-1554 125 22 the the DET issue-1554 125 23 opportunity opportunity NOUN issue-1554 125 24 to to PART issue-1554 125 25 qualify qualify VERB issue-1554 125 26 the the DET issue-1554 125 27 transaction transaction NOUN issue-1554 125 28 in in ADP issue-1554 125 29 question question NOUN issue-1554 125 30 as as ADP issue-1554 125 31 an an DET issue-1554 125 32 abuse abuse NOUN issue-1554 125 33 of of ADP issue-1554 125 34 right right NOUN issue-1554 125 35 . . PUNCT issue-1554 126 1 it it PRON issue-1554 126 2 is be AUX issue-1554 126 3 clear clear ADJ issue-1554 126 4 that that SCONJ issue-1554 126 5 such such DET issue-1554 126 6 a a DET issue-1554 126 7 period period NOUN issue-1554 126 8 of of ADP issue-1554 126 9 consideration consideration NOUN issue-1554 126 10 of of ADP issue-1554 126 11 the the DET issue-1554 126 12 said say VERB issue-1554 126 13 request request NOUN issue-1554 126 14 in in ADP issue-1554 126 15 the the DET issue-1554 126 16 ukrainian ukrainian ADJ issue-1554 126 17 reality reality NOUN issue-1554 126 18 is be AUX issue-1554 126 19 too too ADV issue-1554 126 20 long long ADJ issue-1554 126 21 , , PUNCT issue-1554 126 22 which which PRON issue-1554 126 23 will will AUX issue-1554 126 24 slow slow VERB issue-1554 126 25 down down ADP issue-1554 126 26 all all DET issue-1554 126 27 business business NOUN issue-1554 126 28 processes process NOUN issue-1554 126 29 of of ADP issue-1554 126 30 taxpayers taxpayer NOUN issue-1554 126 31 , , PUNCT issue-1554 126 32 but but CCONJ issue-1554 126 33 the the DET issue-1554 126 34 period period NOUN issue-1554 126 35 of of ADP issue-1554 126 36 a a DET issue-1554 126 37 week week NOUN issue-1554 126 38 is be AUX issue-1554 126 39 quite quite ADV issue-1554 126 40 acceptable acceptable ADJ issue-1554 126 41 for for ADP issue-1554 126 42 ukrainian ukrainian ADJ issue-1554 126 43 taxpayers taxpayer NOUN issue-1554 126 44 , , PUNCT issue-1554 126 45 because because SCONJ issue-1554 126 46 business business NOUN issue-1554 126 47 processes process NOUN issue-1554 126 48 in in ADP issue-1554 126 49 ukraine ukraine NOUN issue-1554 126 50 are be AUX issue-1554 126 51 too too ADV issue-1554 126 52 dynamic dynamic ADJ issue-1554 126 53 . . PUNCT issue-1554 127 1 in in ADP issue-1554 127 2 the the DET issue-1554 127 3 united united PROPN issue-1554 127 4 states states PROPN issue-1554 127 5 there there PRON issue-1554 127 6 is be VERB issue-1554 127 7 a a DET issue-1554 127 8 procedure procedure NOUN issue-1554 127 9 of of ADP issue-1554 127 10 a a DET issue-1554 127 11 similar similar ADJ issue-1554 127 12 nature nature NOUN issue-1554 127 13 ( ( PUNCT issue-1554 127 14 ruling ruling NOUN issue-1554 127 15 ) ) PUNCT issue-1554 127 16 , , PUNCT issue-1554 127 17 which which PRON issue-1554 127 18 manifests manifest VERB issue-1554 127 19 itself itself PRON issue-1554 127 20 in in ADP issue-1554 127 21 two two NUM issue-1554 127 22 aspects aspect NOUN issue-1554 127 23 : : PUNCT issue-1554 127 24 1 1 X issue-1554 127 25 ) ) PUNCT issue-1554 127 26 the the DET issue-1554 127 27 interpretation interpretation NOUN issue-1554 127 28 of of ADP issue-1554 127 29 tax tax NOUN issue-1554 127 30 regulations regulation NOUN issue-1554 127 31 published publish VERB issue-1554 127 32 by by ADP issue-1554 127 33 the the DET issue-1554 127 34 administration administration NOUN issue-1554 127 35 ( ( PUNCT issue-1554 127 36 revenue revenue NOUN issue-1554 127 37 ruling ruling NOUN issue-1554 127 38 ) ) PUNCT issue-1554 127 39 and and CCONJ issue-1554 127 40 similar similar ADJ issue-1554 127 41 administrative administrative ADJ issue-1554 127 42 instructions instruction NOUN issue-1554 127 43 ; ; PUNCT issue-1554 127 44 2 2 X issue-1554 127 45 ) ) PUNCT issue-1554 127 46 the the DET issue-1554 127 47 administration administration NOUN issue-1554 127 48 's 's PART issue-1554 127 49 written write VERB issue-1554 127 50 response response NOUN issue-1554 127 51 to to ADP issue-1554 127 52 a a DET issue-1554 127 53 taxpayer taxpayer NOUN issue-1554 127 54 ( ( PUNCT issue-1554 127 55 private private ADJ issue-1554 127 56 ruling ruling NOUN issue-1554 127 57 ) ) PUNCT issue-1554 127 58 who who PRON issue-1554 127 59 had have AUX issue-1554 127 60 previously previously ADV issue-1554 127 61 requested request VERB issue-1554 127 62 an an DET issue-1554 127 63 agreement agreement NOUN issue-1554 127 64 that that PRON issue-1554 127 65 he he PRON issue-1554 127 66 intended intend VERB issue-1554 127 67 to to PART issue-1554 127 68 enter enter VERB issue-1554 127 69 into into ADP issue-1554 127 70 with with ADP issue-1554 127 71 his his PRON issue-1554 127 72 counterparty counterparty NOUN issue-1554 127 73 . . PUNCT issue-1554 128 1 the the DET issue-1554 128 2 recommendations recommendation NOUN issue-1554 128 3 contained contain VERB issue-1554 128 4 in in ADP issue-1554 128 5 the the DET issue-1554 128 6 administration administration NOUN issue-1554 128 7 's 's PART issue-1554 128 8 written write VERB issue-1554 128 9 responses response NOUN issue-1554 128 10 actually actually ADV issue-1554 128 11 apply apply VERB issue-1554 128 12 to to ADP issue-1554 128 13 all all DET issue-1554 128 14 similar similar ADJ issue-1554 128 15 circumstances circumstance NOUN issue-1554 128 16 of of ADP issue-1554 128 17 taxpayers taxpayer NOUN issue-1554 128 18 . . PUNCT issue-1554 129 1 in in ADP issue-1554 129 2 ukraine ukraine NOUN issue-1554 129 3 , , PUNCT issue-1554 129 4 according accord VERB issue-1554 129 5 to to ADP issue-1554 129 6 paragraph paragraph NOUN issue-1554 129 7 52.1 52.1 NUM issue-1554 129 8 of of ADP issue-1554 129 9 art art NOUN issue-1554 129 10 . . PUNCT issue-1554 130 1 52 52 NUM issue-1554 130 2 of of ADP issue-1554 130 3 the the DET issue-1554 130 4 tax tax NOUN issue-1554 130 5 code code NOUN issue-1554 130 6 of of ADP issue-1554 130 7 ukraine ukraine NOUN issue-1554 130 8 at at ADP issue-1554 130 9 the the DET issue-1554 130 10 request request NOUN issue-1554 130 11 of of ADP issue-1554 130 12 taxpayers taxpayer NOUN issue-1554 130 13 in in ADP issue-1554 130 14 paper paper NOUN issue-1554 130 15 or or CCONJ issue-1554 130 16 electronic electronic ADJ issue-1554 130 17 form form NOUN issue-1554 130 18 , , PUNCT issue-1554 130 19 the the DET issue-1554 130 20 regulatory regulatory ADJ issue-1554 130 21 authority authority NOUN issue-1554 130 22 specified specify VERB issue-1554 130 23 in in ADP issue-1554 130 24 subparagraph subparagraph NOUN issue-1554 130 25 41.1.1 41.1.1 NOUN issue-1554 130 26 of of ADP issue-1554 130 27 paragraph paragraph NOUN issue-1554 130 28 41.1 41.1 NUM issue-1554 130 29 of of ADP issue-1554 130 30 article article NOUN issue-1554 130 31 41 41 NUM issue-1554 130 32 of of ADP issue-1554 130 33 this this DET issue-1554 130 34 code code NOUN issue-1554 130 35 , , PUNCT issue-1554 130 36 provides provide VERB issue-1554 130 37 them they PRON issue-1554 130 38 with with ADP issue-1554 130 39 free free ADJ issue-1554 130 40 individual individual ADJ issue-1554 130 41 tax tax NOUN issue-1554 130 42 advice advice NOUN issue-1554 130 43 on on ADP issue-1554 130 44 the the DET issue-1554 130 45 practical practical ADJ issue-1554 130 46 application application NOUN issue-1554 130 47 of of ADP issue-1554 130 48 certain certain ADJ issue-1554 130 49 provisions provision NOUN issue-1554 130 50 of of ADP issue-1554 130 51 tax tax NOUN issue-1554 130 52 and and CCONJ issue-1554 130 53 other other ADJ issue-1554 130 54 legislation legislation NOUN issue-1554 130 55 , , PUNCT issue-1554 130 56 monitoring monitor VERB issue-1554 130 57 compliance compliance NOUN issue-1554 130 58 with with ADP issue-1554 130 59 such such DET issue-1554 130 60 a a DET issue-1554 130 61 regulatory regulatory ADJ issue-1554 130 62 authority authority NOUN issue-1554 130 63 within within ADP issue-1554 130 64 25 25 NUM issue-1554 130 65 calendar calendar NOUN issue-1554 130 66 days day NOUN issue-1554 130 67 following follow VERB issue-1554 130 68 the the DET issue-1554 130 69 day day NOUN issue-1554 130 70 of of ADP issue-1554 130 71 receipt receipt NOUN issue-1554 130 72 of of ADP issue-1554 130 73 such such ADJ issue-1554 130 74 treatment treatment NOUN issue-1554 130 75 by by ADP issue-1554 130 76 the the DET issue-1554 130 77 regulatory regulatory ADJ issue-1554 130 78 authority authority NOUN issue-1554 130 79 ( ( PUNCT issue-1554 130 80 tax tax NOUN issue-1554 130 81 code code NOUN issue-1554 130 82 of of ADP issue-1554 130 83 ukraine ukraine NOUN issue-1554 130 84 from from ADP issue-1554 130 85 december december PROPN issue-1554 130 86 2 2 NUM issue-1554 130 87 , , PUNCT issue-1554 130 88 2010 2010 NUM issue-1554 130 89 № № ADP issue-1554 130 90 2755 2755 NUM issue-1554 130 91 - - SYM issue-1554 130 92 vi vi NOUN issue-1554 130 93 ) ) PUNCT issue-1554 130 94 . . PUNCT issue-1554 131 1 in in ADP issue-1554 131 2 germany germany PROPN issue-1554 131 3 , , PUNCT issue-1554 131 4 the the DET issue-1554 131 5 rescript rescript PROPN issue-1554 131 6 procedure procedure NOUN issue-1554 131 7 is be AUX issue-1554 131 8 limited limit VERB issue-1554 131 9 to to ADP issue-1554 131 10 advising advise VERB issue-1554 131 11 taxpayers taxpayer NOUN issue-1554 131 12 on on ADP issue-1554 131 13 payroll payroll NOUN issue-1554 131 14 taxes taxis NOUN issue-1554 131 15 , , PUNCT issue-1554 131 16 customs custom NOUN issue-1554 131 17 duties duty NOUN issue-1554 131 18 , , PUNCT issue-1554 131 19 or or CCONJ issue-1554 131 20 assessing assess VERB issue-1554 131 21 actual actual ADJ issue-1554 131 22 situations situation NOUN issue-1554 131 23 in in ADP issue-1554 131 24 connection connection NOUN issue-1554 131 25 with with ADP issue-1554 131 26 the the DET issue-1554 131 27 implementation implementation NOUN issue-1554 131 28 of of ADP issue-1554 131 29 fiscal fiscal ADJ issue-1554 131 30 controls control NOUN issue-1554 131 31 . . PUNCT issue-1554 132 1 in in ADP issue-1554 132 2 sweden sweden PROPN issue-1554 132 3 , , PUNCT issue-1554 132 4 a a DET issue-1554 132 5 fiscal fiscal ADJ issue-1554 132 6 rescript rescript NOUN issue-1554 132 7 is be AUX issue-1554 132 8 the the DET issue-1554 132 9 issuance issuance NOUN issue-1554 132 10 by by ADP issue-1554 132 11 the the DET issue-1554 132 12 tax tax NOUN issue-1554 132 13 law law NOUN issue-1554 132 14 commission commission NOUN issue-1554 132 15 of of ADP issue-1554 132 16 a a DET issue-1554 132 17 preliminary preliminary ADJ issue-1554 132 18 opinion opinion NOUN issue-1554 132 19 on on ADP issue-1554 132 20 the the DET issue-1554 132 21 tax tax NOUN issue-1554 132 22 consequences consequence NOUN issue-1554 132 23 of of ADP issue-1554 132 24 an an DET issue-1554 132 25 agreement agreement NOUN issue-1554 132 26 , , PUNCT issue-1554 132 27 which which PRON issue-1554 132 28 may may AUX issue-1554 132 29 be be AUX issue-1554 132 30 requested request VERB issue-1554 132 31 by by ADP issue-1554 132 32 both both CCONJ issue-1554 132 33 the the DET issue-1554 132 34 taxpayer taxpayer NOUN issue-1554 132 35 and and CCONJ issue-1554 132 36 the the DET issue-1554 132 37 tax tax NOUN issue-1554 132 38 administration administration NOUN issue-1554 132 39 . . PUNCT issue-1554 133 1 the the DET issue-1554 133 2 preliminary preliminary ADJ issue-1554 133 3 opinion opinion NOUN issue-1554 133 4 is be AUX issue-1554 133 5 binding bind VERB issue-1554 133 6 on on ADP issue-1554 133 7 the the DET issue-1554 133 8 tax tax NOUN issue-1554 133 9 authorities authority NOUN issue-1554 133 10 and and CCONJ issue-1554 133 11 applies apply VERB issue-1554 133 12 to to ADP issue-1554 133 13 taxation taxation NOUN issue-1554 133 14 provided provide VERB issue-1554 133 15 that that SCONJ issue-1554 133 16 the the DET issue-1554 133 17 taxpayer taxpayer NOUN issue-1554 133 18 concerned concern VERB issue-1554 133 19 so so ADV issue-1554 133 20 wishes wish VERB issue-1554 133 21 . . PUNCT issue-1554 134 1 thus thus ADV issue-1554 134 2 , , PUNCT issue-1554 134 3 explanatory explanatory ADJ issue-1554 134 4 and and CCONJ issue-1554 134 5 informational informational ADJ issue-1554 134 6 work work NOUN issue-1554 134 7 can can AUX issue-1554 134 8 be be AUX issue-1554 134 9 the the DET issue-1554 134 10 basis basis NOUN issue-1554 134 11 for for ADP issue-1554 134 12 the the DET issue-1554 134 13 implementation implementation NOUN issue-1554 134 14 of of ADP issue-1554 134 15 such such DET issue-1554 134 16 an an DET issue-1554 134 17 approach approach NOUN issue-1554 134 18 in in ADP issue-1554 134 19 ukraine ukraine NOUN issue-1554 134 20 . . PUNCT issue-1554 135 1 the the DET issue-1554 135 2 preliminary preliminary ADJ issue-1554 135 3 findings finding NOUN issue-1554 135 4 of of ADP issue-1554 135 5 the the DET issue-1554 135 6 tax tax NOUN issue-1554 135 7 authorities authority NOUN issue-1554 135 8 will will AUX issue-1554 135 9 allow allow VERB issue-1554 135 10 taxpayers taxpayer NOUN issue-1554 135 11 to to PART issue-1554 135 12 simplify simplify VERB issue-1554 135 13 the the DET issue-1554 135 14 assessment assessment NOUN issue-1554 135 15 of of ADP issue-1554 135 16 tax tax NOUN issue-1554 135 17 losses loss NOUN issue-1554 135 18 when when SCONJ issue-1554 135 19 planning plan VERB issue-1554 135 20 business business NOUN issue-1554 135 21 activities activity NOUN issue-1554 135 22 . . PUNCT issue-1554 136 1 7 7 X issue-1554 136 2 . . X issue-1554 136 3 obtaining obtain VERB issue-1554 136 4 the the DET issue-1554 136 5 conclusions conclusion NOUN issue-1554 136 6 of of ADP issue-1554 136 7 the the DET issue-1554 136 8 tax tax NOUN issue-1554 136 9 authorities authority NOUN issue-1554 136 10 the the DET issue-1554 136 11 following follow VERB issue-1554 136 12 procedure procedure NOUN issue-1554 136 13 for for ADP issue-1554 136 14 obtaining obtain VERB issue-1554 136 15 an an DET issue-1554 136 16 opinion opinion NOUN issue-1554 136 17 from from ADP issue-1554 136 18 the the DET issue-1554 136 19 tax tax NOUN issue-1554 136 20 authorities authority NOUN issue-1554 136 21 can can AUX issue-1554 136 22 be be AUX issue-1554 136 23 suggested suggest VERB issue-1554 136 24 . . PUNCT issue-1554 137 1 the the DET issue-1554 137 2 taxpayer taxpayer NOUN issue-1554 137 3 submits submit VERB issue-1554 137 4 an an DET issue-1554 137 5 inquiry inquiry NOUN issue-1554 137 6 about about ADP issue-1554 137 7 the the DET issue-1554 137 8 tax tax NOUN issue-1554 137 9 consequences consequence NOUN issue-1554 137 10 of of ADP issue-1554 137 11 the the DET issue-1554 137 12 planned plan VERB issue-1554 137 13 transactions transaction NOUN issue-1554 137 14 and and CCONJ issue-1554 137 15 dealings dealing NOUN issue-1554 137 16 . . PUNCT issue-1554 138 1 the the DET issue-1554 138 2 tax tax NOUN issue-1554 138 3 authority authority NOUN issue-1554 138 4 then then ADV issue-1554 138 5 prepares prepare VERB issue-1554 138 6 and and CCONJ issue-1554 138 7 gives give VERB issue-1554 138 8 a a DET issue-1554 138 9 conclusion conclusion NOUN issue-1554 138 10 within within ADP issue-1554 138 11 two two NUM issue-1554 138 12 weeks week NOUN issue-1554 138 13 . . PUNCT issue-1554 139 1 subsequently subsequently ADV issue-1554 139 2 , , PUNCT issue-1554 139 3 such such DET issue-1554 139 4 a a DET issue-1554 139 5 conclusion conclusion NOUN issue-1554 139 6 can can AUX issue-1554 139 7 not not PART issue-1554 139 8 be be AUX issue-1554 139 9 revised revise VERB issue-1554 139 10 by by ADP issue-1554 139 11 the the DET issue-1554 139 12 tax tax NOUN issue-1554 139 13 authority authority NOUN issue-1554 139 14 on on ADP issue-1554 139 15 its its PRON issue-1554 139 16 own own ADJ issue-1554 139 17 initiative initiative NOUN issue-1554 139 18 and and CCONJ issue-1554 139 19 will will AUX issue-1554 139 20 be be AUX issue-1554 139 21 valid valid ADJ issue-1554 139 22 for for ADP issue-1554 139 23 several several ADJ issue-1554 139 24 years year NOUN issue-1554 139 25 . . PUNCT issue-1554 140 1 at at ADP issue-1554 140 2 the the DET issue-1554 140 3 same same ADJ issue-1554 140 4 time time NOUN issue-1554 140 5 , , PUNCT issue-1554 140 6 it it PRON issue-1554 140 7 is be AUX issue-1554 140 8 necessary necessary ADJ issue-1554 140 9 to to PART issue-1554 140 10 establish establish VERB issue-1554 140 11 mandatory mandatory ADJ issue-1554 140 12 payment payment NOUN issue-1554 140 13 of of ADP issue-1554 140 14 state state NOUN issue-1554 140 15 duty duty NOUN issue-1554 140 16 for for ADP issue-1554 140 17 consideration consideration NOUN issue-1554 140 18 of of ADP issue-1554 140 19 such such ADJ issue-1554 140 20 requests request NOUN issue-1554 140 21 , , PUNCT issue-1554 140 22 as as ADV issue-1554 140 23 well well ADV issue-1554 140 24 as as ADP issue-1554 140 25 to to PART issue-1554 140 26 provide provide VERB issue-1554 140 27 protection protection NOUN issue-1554 140 28 from from ADP issue-1554 140 29 official official ADJ issue-1554 140 30 abuse abuse NOUN issue-1554 140 31 of of ADP issue-1554 140 32 tax tax NOUN issue-1554 140 33 officials official NOUN issue-1554 140 34 . . PUNCT issue-1554 141 1 at at ADP issue-1554 141 2 the the DET issue-1554 141 3 same same ADJ issue-1554 141 4 time time NOUN issue-1554 141 5 , , PUNCT issue-1554 141 6 the the DET issue-1554 141 7 provision provision NOUN issue-1554 141 8 of of ADP issue-1554 141 9 such such ADJ issue-1554 141 10 findings finding NOUN issue-1554 141 11 should should AUX issue-1554 141 12 be be AUX issue-1554 141 13 made make VERB issue-1554 141 14 at at ADP issue-1554 141 15 a a DET issue-1554 141 16 level level NOUN issue-1554 141 17 no no ADV issue-1554 141 18 lower low ADJ issue-1554 141 19 than than ADP issue-1554 141 20 the the DET issue-1554 141 21 main main ADJ issue-1554 141 22 departments department NOUN issue-1554 141 23 of of ADP issue-1554 141 24 the the DET issue-1554 141 25 state state NOUN issue-1554 141 26 tax tax NOUN issue-1554 141 27 service service NOUN issue-1554 141 28 of of ADP issue-1554 141 29 ukraine ukraine NOUN issue-1554 141 30 in in ADP issue-1554 141 31 the the DET issue-1554 141 32 regions region NOUN issue-1554 141 33 and and CCONJ issue-1554 141 34 the the DET issue-1554 141 35 city city NOUN issue-1554 141 36 of of ADP issue-1554 141 37 kyiv kyiv PROPN issue-1554 141 38 , , PUNCT issue-1554 141 39 which which PRON issue-1554 141 40 can can AUX issue-1554 141 41 be be AUX issue-1554 141 42 a a DET issue-1554 141 43 guarantee guarantee NOUN issue-1554 141 44 against against ADP issue-1554 141 45 abuse abuse NOUN issue-1554 141 46 by by ADP issue-1554 141 47 the the DET issue-1554 141 48 tax tax NOUN issue-1554 141 49 authorities authority NOUN issue-1554 141 50 . . PUNCT issue-1554 142 1 at at ADP issue-1554 142 2 the the DET issue-1554 142 3 same same ADJ issue-1554 142 4 time time NOUN issue-1554 142 5 , , PUNCT issue-1554 142 6 the the DET issue-1554 142 7 tax tax NOUN issue-1554 142 8 authority authority NOUN issue-1554 142 9 must must AUX issue-1554 142 10 be be AUX issue-1554 142 11 given give VERB issue-1554 142 12 the the DET issue-1554 142 13 opportunity opportunity NOUN issue-1554 142 14 to to PART issue-1554 142 15 revise revise VERB issue-1554 142 16 its its PRON issue-1554 142 17 conclusion conclusion NOUN issue-1554 142 18 in in ADP issue-1554 142 19 certain certain ADJ issue-1554 142 20 cases case NOUN issue-1554 142 21 . . PUNCT issue-1554 143 1 for for ADP issue-1554 143 2 example example NOUN issue-1554 143 3 , , PUNCT issue-1554 143 4 if if SCONJ issue-1554 143 5 collusion collusion NOUN issue-1554 143 6 has have AUX issue-1554 143 7 been be AUX issue-1554 143 8 proven prove VERB issue-1554 143 9 in in ADP issue-1554 143 10 court court NOUN issue-1554 143 11 or or CCONJ issue-1554 143 12 if if SCONJ issue-1554 143 13 tax tax NOUN issue-1554 143 14 officials official NOUN issue-1554 143 15 have have AUX issue-1554 143 16 been be AUX issue-1554 143 17 misled mislead VERB issue-1554 143 18 about about ADP issue-1554 143 19 the the DET issue-1554 143 20 actual actual ADJ issue-1554 143 21 circumstances circumstance NOUN issue-1554 143 22 . . PUNCT issue-1554 144 1 these these DET issue-1554 144 2 proposals proposal NOUN issue-1554 144 3 are be AUX issue-1554 144 4 aimed aim VERB issue-1554 144 5 at at ADP issue-1554 144 6 achieving achieve VERB issue-1554 144 7 a a DET issue-1554 144 8 reasonable reasonable ADJ issue-1554 144 9 balance balance NOUN issue-1554 144 10 between between ADP issue-1554 144 11 the the DET issue-1554 144 12 interests interest NOUN issue-1554 144 13 of of ADP issue-1554 144 14 taxpayers taxpayer NOUN issue-1554 144 15 and and CCONJ issue-1554 144 16 tax tax NOUN issue-1554 144 17 authorities authority NOUN issue-1554 144 18 . . PUNCT issue-1554 145 1 according accord VERB issue-1554 145 2 to to ADP issue-1554 145 3 the the DET issue-1554 145 4 paragraph paragraph NOUN issue-1554 145 5 52.6 52.6 NUM issue-1554 145 6 of of ADP issue-1554 145 7 article article NOUN issue-1554 145 8 52 52 NUM issue-1554 145 9 of of ADP issue-1554 145 10 the the DET issue-1554 145 11 tax tax NOUN issue-1554 145 12 code code NOUN issue-1554 145 13 of of ADP issue-1554 145 14 ukraine ukraine NOUN issue-1554 145 15 , , PUNCT issue-1554 145 16 the the DET issue-1554 145 17 central central ADJ issue-1554 145 18 executive executive ADJ issue-1554 145 19 authority authority NOUN issue-1554 145 20 , , PUNCT issue-1554 145 21 which which PRON issue-1554 145 22 ensures ensure VERB issue-1554 145 23 the the DET issue-1554 145 24 formation formation NOUN issue-1554 145 25 and and CCONJ issue-1554 145 26 implementation implementation NOUN issue-1554 145 27 of of ADP issue-1554 145 28 baltic baltic ADJ issue-1554 145 29 journal journal PROPN issue-1554 145 30 of of ADP issue-1554 145 31 economic economic ADJ issue-1554 145 32 studies study NOUN issue-1554 145 33 47 47 NUM issue-1554 145 34 vol vol NOUN issue-1554 145 35 . . PROPN issue-1554 145 36 7 7 NUM issue-1554 145 37 no no NOUN issue-1554 145 38 . . NOUN issue-1554 145 39 5 5 NUM issue-1554 145 40 , , PUNCT issue-1554 145 41 2021 2021 NUM issue-1554 145 42 state state NOUN issue-1554 145 43 financial financial ADJ issue-1554 145 44 policy policy NOUN issue-1554 145 45 , , PUNCT issue-1554 145 46 conducts conduct VERB issue-1554 145 47 a a DET issue-1554 145 48 periodic periodic ADJ issue-1554 145 49 summary summary NOUN issue-1554 145 50 of of ADP issue-1554 145 51 individual individual ADJ issue-1554 145 52 tax tax NOUN issue-1554 145 53 advice advice NOUN issue-1554 145 54 , , PUNCT issue-1554 145 55 as as ADV issue-1554 145 56 well well ADV issue-1554 145 57 as as ADP issue-1554 145 58 analyzes analyze VERB issue-1554 145 59 the the DET issue-1554 145 60 circumstances circumstance NOUN issue-1554 145 61 indicating indicate VERB issue-1554 145 62 the the DET issue-1554 145 63 ambiguity ambiguity NOUN issue-1554 145 64 of of ADP issue-1554 145 65 certain certain ADJ issue-1554 145 66 norms norm NOUN issue-1554 145 67 of of ADP issue-1554 145 68 tax tax NOUN issue-1554 145 69 and and CCONJ issue-1554 145 70 other other ADJ issue-1554 145 71 legislation legislation NOUN issue-1554 145 72 , , PUNCT issue-1554 145 73 control control NOUN issue-1554 145 74 over over ADP issue-1554 145 75 compliance compliance NOUN issue-1554 145 76 with with ADP issue-1554 145 77 which which PRON issue-1554 145 78 is be AUX issue-1554 145 79 assigned assign VERB issue-1554 145 80 to to ADP issue-1554 145 81 regulatory regulatory ADJ issue-1554 145 82 authorities authority NOUN issue-1554 145 83 , , PUNCT issue-1554 145 84 by by ADP issue-1554 145 85 providing provide VERB issue-1554 145 86 summarizing summarize VERB issue-1554 145 87 tax tax NOUN issue-1554 145 88 advice advice NOUN issue-1554 145 89 , , PUNCT issue-1554 145 90 approved approve VERB issue-1554 145 91 by by ADP issue-1554 145 92 order order NOUN issue-1554 145 93 of of ADP issue-1554 145 94 this this DET issue-1554 145 95 body body NOUN issue-1554 145 96 ( ( PUNCT issue-1554 145 97 tax tax NOUN issue-1554 145 98 code code NOUN issue-1554 145 99 of of ADP issue-1554 145 100 ukraine ukraine NOUN issue-1554 145 101 from from ADP issue-1554 145 102 december december PROPN issue-1554 145 103 2 2 NUM issue-1554 145 104 , , PUNCT issue-1554 145 105 2010 2010 NUM issue-1554 145 106 № № ADP issue-1554 145 107 2755 2755 NUM issue-1554 145 108 - - SYM issue-1554 145 109 vi vi NOUN issue-1554 145 110 ) ) PUNCT issue-1554 145 111 . . PUNCT issue-1554 146 1 summarizing summarize VERB issue-1554 146 2 tax tax NOUN issue-1554 146 3 consultations consultation NOUN issue-1554 146 4 shall shall AUX issue-1554 146 5 be be AUX issue-1554 146 6 subject subject ADJ issue-1554 146 7 to to ADP issue-1554 146 8 publication publication NOUN issue-1554 146 9 on on ADP issue-1554 146 10 the the DET issue-1554 146 11 official official ADJ issue-1554 146 12 website website NOUN issue-1554 146 13 of of ADP issue-1554 146 14 the the DET issue-1554 146 15 central central ADJ issue-1554 146 16 executive executive ADJ issue-1554 146 17 body body NOUN issue-1554 146 18 , , PUNCT issue-1554 146 19 which which PRON issue-1554 146 20 ensures ensure VERB issue-1554 146 21 the the DET issue-1554 146 22 formation formation NOUN issue-1554 146 23 and and CCONJ issue-1554 146 24 implementation implementation NOUN issue-1554 146 25 of of ADP issue-1554 146 26 state state NOUN issue-1554 146 27 financial financial ADJ issue-1554 146 28 policy policy NOUN issue-1554 146 29 , , PUNCT issue-1554 146 30 within within ADP issue-1554 146 31 five five NUM issue-1554 146 32 calendar calendar NOUN issue-1554 146 33 days day NOUN issue-1554 146 34 from from ADP issue-1554 146 35 the the DET issue-1554 146 36 date date NOUN issue-1554 146 37 of of ADP issue-1554 146 38 their their PRON issue-1554 146 39 submission submission NOUN issue-1554 146 40 . . PUNCT issue-1554 147 1 according accord VERB issue-1554 147 2 to to ADP issue-1554 147 3 paragraph paragraph NOUN issue-1554 147 4 2 2 NUM issue-1554 147 5 of of ADP issue-1554 147 6 the the DET issue-1554 147 7 procedure procedure NOUN issue-1554 147 8 for for ADP issue-1554 147 9 providing provide VERB issue-1554 147 10 generalized generalized ADJ issue-1554 147 11 tax tax NOUN issue-1554 147 12 advice advice NOUN issue-1554 147 13 , , PUNCT issue-1554 147 14 approved approve VERB issue-1554 147 15 by by ADP issue-1554 147 16 order order NOUN issue-1554 147 17 of of ADP issue-1554 147 18 the the DET issue-1554 147 19 ministry ministry PROPN issue-1554 147 20 of of ADP issue-1554 147 21 finance finance PROPN issue-1554 147 22 of of ADP issue-1554 147 23 ukraine ukraine NOUN issue-1554 147 24 dated date VERB issue-1554 147 25 septem septem PROPN issue-1554 147 26 ber ber PROPN issue-1554 147 27 27 27 NUM issue-1554 147 28 , , PUNCT issue-1554 147 29 2017 2017 NUM issue-1554 147 30 № № NUM issue-1554 147 31 811 811 NUM issue-1554 147 32 , , PUNCT issue-1554 147 33 generalized generalized ADJ issue-1554 147 34 tax tax NOUN issue-1554 147 35 advice advice NOUN issue-1554 147 36 is be AUX issue-1554 147 37 provided provide VERB issue-1554 147 38 : : PUNCT issue-1554 147 39 – – PUNCT issue-1554 147 40 based base VERB issue-1554 147 41 on on ADP issue-1554 147 42 the the DET issue-1554 147 43 results result NOUN issue-1554 147 44 of of ADP issue-1554 147 45 periodic periodic ADJ issue-1554 147 46 summarization summarization NOUN issue-1554 147 47 of of ADP issue-1554 147 48 individual individual ADJ issue-1554 147 49 tax tax NOUN issue-1554 147 50 advice advice NOUN issue-1554 147 51 provided provide VERB issue-1554 147 52 by by ADP issue-1554 147 53 regulatory regulatory ADJ issue-1554 147 54 authorities authority NOUN issue-1554 147 55 to to ADP issue-1554 147 56 taxpayers taxpayer NOUN issue-1554 147 57 ; ; PUNCT issue-1554 147 58 – – PUNCT issue-1554 147 59 in in ADP issue-1554 147 60 the the DET issue-1554 147 61 presence presence NOUN issue-1554 147 62 of of ADP issue-1554 147 63 circumstances circumstance NOUN issue-1554 147 64 indicating indicate VERB issue-1554 147 65 the the DET issue-1554 147 66 ambiguity ambiguity NOUN issue-1554 147 67 of of ADP issue-1554 147 68 certain certain ADJ issue-1554 147 69 norms norm NOUN issue-1554 147 70 of of ADP issue-1554 147 71 tax tax NOUN issue-1554 147 72 and and CCONJ issue-1554 147 73 other other ADJ issue-1554 147 74 legislation legislation NOUN issue-1554 147 75 , , PUNCT issue-1554 147 76 the the DET issue-1554 147 77 control control NOUN issue-1554 147 78 of of ADP issue-1554 147 79 compliance compliance NOUN issue-1554 147 80 with with ADP issue-1554 147 81 which which PRON issue-1554 147 82 is be AUX issue-1554 147 83 entrusted entrust VERB issue-1554 147 84 to to ADP issue-1554 147 85 the the DET issue-1554 147 86 supervisory supervisory ADJ issue-1554 147 87 authorities authority NOUN issue-1554 147 88 . . PUNCT issue-1554 148 1 if if SCONJ issue-1554 148 2 the the DET issue-1554 148 3 court court NOUN issue-1554 148 4 cancels cancel VERB issue-1554 148 5 the the DET issue-1554 148 6 order order NOUN issue-1554 148 7 of of ADP issue-1554 148 8 the the DET issue-1554 148 9 ministry ministry PROPN issue-1554 148 10 of of ADP issue-1554 148 11 finance finance NOUN issue-1554 148 12 approving approve VERB issue-1554 148 13 the the DET issue-1554 148 14 summary summary NOUN issue-1554 148 15 tax tax NOUN issue-1554 148 16 advice advice NOUN issue-1554 148 17 , , PUNCT issue-1554 148 18 a a DET issue-1554 148 19 new new ADJ issue-1554 148 20 tax tax NOUN issue-1554 148 21 advice advice NOUN issue-1554 148 22 is be AUX issue-1554 148 23 provided provide VERB issue-1554 148 24 , , PUNCT issue-1554 148 25 taking take VERB issue-1554 148 26 into into ADP issue-1554 148 27 account account NOUN issue-1554 148 28 the the DET issue-1554 148 29 findings finding NOUN issue-1554 148 30 of of ADP issue-1554 148 31 the the DET issue-1554 148 32 court court NOUN issue-1554 148 33 . . PUNCT issue-1554 149 1 however however ADV issue-1554 149 2 , , PUNCT issue-1554 149 3 under under ADP issue-1554 149 4 current current ADJ issue-1554 149 5 tax tax NOUN issue-1554 149 6 law law NOUN issue-1554 149 7 , , PUNCT issue-1554 149 8 the the DET issue-1554 149 9 ministry ministry PROPN issue-1554 149 10 of of ADP issue-1554 149 11 finance finance PROPN issue-1554 149 12 of of ADP issue-1554 149 13 ukraine ukraine NOUN issue-1554 149 14 does do AUX issue-1554 149 15 not not PART issue-1554 149 16 provide provide VERB issue-1554 149 17 for for ADP issue-1554 149 18 amendments amendment NOUN issue-1554 149 19 to to ADP issue-1554 149 20 the the DET issue-1554 149 21 generalized generalized ADJ issue-1554 149 22 tax tax NOUN issue-1554 149 23 advice advice NOUN issue-1554 149 24 , , PUNCT issue-1554 149 25 which which PRON issue-1554 149 26 makes make VERB issue-1554 149 27 it it PRON issue-1554 149 28 impossible impossible ADJ issue-1554 149 29 to to PART issue-1554 149 30 further far ADV issue-1554 149 31 deviate deviate VERB issue-1554 149 32 from from ADP issue-1554 149 33 the the DET issue-1554 149 34 previous previous ADJ issue-1554 149 35 legal legal ADJ issue-1554 149 36 position position NOUN issue-1554 149 37 set set VERB issue-1554 149 38 out out ADP issue-1554 149 39 in in ADP issue-1554 149 40 this this DET issue-1554 149 41 generalized generalize VERB issue-1554 149 42 tax tax NOUN issue-1554 149 43 advice advice NOUN issue-1554 149 44 and and CCONJ issue-1554 149 45 explain explain VERB issue-1554 149 46 the the DET issue-1554 149 47 relevant relevant ADJ issue-1554 149 48 legal legal ADJ issue-1554 149 49 provisions provision NOUN issue-1554 149 50 in in ADP issue-1554 149 51 a a DET issue-1554 149 52 different different ADJ issue-1554 149 53 way way NOUN issue-1554 149 54 . . PUNCT issue-1554 150 1 thus thus ADV issue-1554 150 2 , , PUNCT issue-1554 150 3 according accord VERB issue-1554 150 4 to to ADP issue-1554 150 5 paragraph paragraph NOUN issue-1554 150 6 2 2 NUM issue-1554 150 7 of of ADP issue-1554 150 8 the the DET issue-1554 150 9 procedure procedure NOUN issue-1554 150 10 for for ADP issue-1554 150 11 providing provide VERB issue-1554 150 12 generalized generalized ADJ issue-1554 150 13 tax tax NOUN issue-1554 150 14 advice advice NOUN issue-1554 150 15 , , PUNCT issue-1554 150 16 approved approve VERB issue-1554 150 17 by by ADP issue-1554 150 18 order order NOUN issue-1554 150 19 of of ADP issue-1554 150 20 the the DET issue-1554 150 21 ministry ministry PROPN issue-1554 150 22 of of ADP issue-1554 150 23 finance finance PROPN issue-1554 150 24 of of ADP issue-1554 150 25 ukraine ukraine NOUN issue-1554 150 26 dated date VERB issue-1554 150 27 september september PROPN issue-1554 150 28 27 27 NUM issue-1554 150 29 , , PUNCT issue-1554 150 30 2017 2017 NUM issue-1554 150 31 № № NUM issue-1554 150 32 811 811 NUM issue-1554 150 33 , , PUNCT issue-1554 150 34 the the DET issue-1554 150 35 taxpayer taxpayer NOUN issue-1554 150 36 ( ( PUNCT issue-1554 150 37 tax tax NOUN issue-1554 150 38 agent agent NOUN issue-1554 150 39 and/or and/or CCONJ issue-1554 150 40 its its PRON issue-1554 150 41 official official NOUN issue-1554 150 42 ) ) PUNCT issue-1554 150 43 , , PUNCT issue-1554 150 44 who who PRON issue-1554 150 45 acted act VERB issue-1554 150 46 in in ADP issue-1554 150 47 accordance accordance NOUN issue-1554 150 48 with with ADP issue-1554 150 49 the the DET issue-1554 150 50 generalized generalized ADJ issue-1554 150 51 tax tax NOUN issue-1554 150 52 advice advice NOUN issue-1554 150 53 , , PUNCT issue-1554 150 54 can can AUX issue-1554 150 55 not not PART issue-1554 150 56 be be AUX issue-1554 150 57 held hold VERB issue-1554 150 58 liable liable ADJ issue-1554 150 59 , , PUNCT issue-1554 150 60 including include VERB issue-1554 150 61 financial financial ADJ issue-1554 150 62 ( ( PUNCT issue-1554 150 63 penalties penalty NOUN issue-1554 150 64 and/or and/or CCONJ issue-1554 150 65 fines fine NOUN issue-1554 150 66 ) ) PUNCT issue-1554 150 67 for for ADP issue-1554 150 68 actions action NOUN issue-1554 150 69 that that PRON issue-1554 150 70 contain contain VERB issue-1554 150 71 signs sign NOUN issue-1554 150 72 of of ADP issue-1554 150 73 a a DET issue-1554 150 74 tax tax NOUN issue-1554 150 75 offense offense NOUN issue-1554 150 76 , , PUNCT issue-1554 150 77 in in ADP issue-1554 150 78 particular particular ADJ issue-1554 150 79 on on ADP issue-1554 150 80 the the DET issue-1554 150 81 grounds ground NOUN issue-1554 150 82 that that PRON issue-1554 150 83 later later ADV issue-1554 150 84 such such ADJ issue-1554 150 85 tax tax NOUN issue-1554 150 86 advice advice NOUN issue-1554 150 87 was be AUX issue-1554 150 88 changed change VERB issue-1554 150 89 or or CCONJ issue-1554 150 90 canceled cancel VERB issue-1554 150 91 . . PUNCT issue-1554 151 1 consequently consequently ADV issue-1554 151 2 , , PUNCT issue-1554 151 3 only only ADV issue-1554 151 4 in in ADP issue-1554 151 5 this this DET issue-1554 151 6 paragraph paragraph NOUN issue-1554 151 7 of of ADP issue-1554 151 8 the the DET issue-1554 151 9 said say VERB issue-1554 151 10 procedure procedure NOUN issue-1554 151 11 is be AUX issue-1554 151 12 the the DET issue-1554 151 13 question question NOUN issue-1554 151 14 of of ADP issue-1554 151 15 changing change VERB issue-1554 151 16 the the DET issue-1554 151 17 generalized generalized ADJ issue-1554 151 18 tax tax NOUN issue-1554 151 19 advice advice NOUN issue-1554 151 20 . . PUNCT issue-1554 152 1 but but CCONJ issue-1554 152 2 the the DET issue-1554 152 3 current current ADJ issue-1554 152 4 legislation legislation NOUN issue-1554 152 5 of of ADP issue-1554 152 6 ukraine ukraine NOUN issue-1554 152 7 does do AUX issue-1554 152 8 not not PART issue-1554 152 9 provide provide VERB issue-1554 152 10 for for ADP issue-1554 152 11 a a DET issue-1554 152 12 direct direct ADJ issue-1554 152 13 rule rule NOUN issue-1554 152 14 on on ADP issue-1554 152 15 the the DET issue-1554 152 16 possibility possibility NOUN issue-1554 152 17 of of ADP issue-1554 152 18 making make VERB issue-1554 152 19 changes change NOUN issue-1554 152 20 to to ADP issue-1554 152 21 such such ADJ issue-1554 152 22 advice advice NOUN issue-1554 152 23 . . PUNCT issue-1554 153 1 thus thus ADV issue-1554 153 2 , , PUNCT issue-1554 153 3 a a DET issue-1554 153 4 bona bona ADJ issue-1554 153 5 fide fide ADJ issue-1554 153 6 taxpayer taxpayer NOUN issue-1554 153 7 , , PUNCT issue-1554 153 8 acting act VERB issue-1554 153 9 in in ADP issue-1554 153 10 accordance accordance NOUN issue-1554 153 11 with with ADP issue-1554 153 12 generalized generalized ADJ issue-1554 153 13 tax tax NOUN issue-1554 153 14 advice advice NOUN issue-1554 153 15 , , PUNCT issue-1554 153 16 is be AUX issue-1554 153 17 not not PART issue-1554 153 18 immune immune ADJ issue-1554 153 19 from from ADP issue-1554 153 20 changes change NOUN issue-1554 153 21 in in ADP issue-1554 153 22 law law NOUN issue-1554 153 23 enforcement enforcement NOUN issue-1554 153 24 practice practice NOUN issue-1554 153 25 , , PUNCT issue-1554 153 26 the the DET issue-1554 153 27 actual actual ADJ issue-1554 153 28 circumstances circumstance NOUN issue-1554 153 29 in in ADP issue-1554 153 30 which which PRON issue-1554 153 31 it it PRON issue-1554 153 32 operates operate VERB issue-1554 153 33 and and CCONJ issue-1554 153 34 changes change NOUN issue-1554 153 35 in in ADP issue-1554 153 36 the the DET issue-1554 153 37 tax tax NOUN issue-1554 153 38 consequences consequence NOUN issue-1554 153 39 of of ADP issue-1554 153 40 certain certain ADJ issue-1554 153 41 transactions transaction NOUN issue-1554 153 42 in in ADP issue-1554 153 43 economic economic ADJ issue-1554 153 44 activity activity NOUN issue-1554 153 45 . . PUNCT issue-1554 154 1 at at ADP issue-1554 154 2 the the DET issue-1554 154 3 same same ADJ issue-1554 154 4 time time NOUN issue-1554 154 5 , , PUNCT issue-1554 154 6 very very ADV issue-1554 154 7 often often ADV issue-1554 154 8 in in ADP issue-1554 154 9 practice practice NOUN issue-1554 154 10 the the DET issue-1554 154 11 taxpayer taxpayer NOUN issue-1554 154 12 , , PUNCT issue-1554 154 13 having have VERB issue-1554 154 14 individual individual ADJ issue-1554 154 15 tax tax NOUN issue-1554 154 16 advice advice NOUN issue-1554 154 17 received receive VERB issue-1554 154 18 from from ADP issue-1554 154 19 the the DET issue-1554 154 20 tax tax NOUN issue-1554 154 21 authorities authority NOUN issue-1554 154 22 , , PUNCT issue-1554 154 23 in in ADP issue-1554 154 24 case case NOUN issue-1554 154 25 of of ADP issue-1554 154 26 their their PRON issue-1554 154 27 contradiction contradiction NOUN issue-1554 154 28 , , PUNCT issue-1554 154 29 does do AUX issue-1554 154 30 not not PART issue-1554 154 31 know know VERB issue-1554 154 32 which which DET issue-1554 154 33 individual individual ADJ issue-1554 154 34 tax tax NOUN issue-1554 154 35 advice advice NOUN issue-1554 154 36 should should AUX issue-1554 154 37 be be AUX issue-1554 154 38 followed follow VERB issue-1554 154 39 . . PUNCT issue-1554 155 1 in in ADP issue-1554 155 2 accordance accordance NOUN issue-1554 155 3 with with ADP issue-1554 155 4 subparagraph subparagraph NOUN issue-1554 155 5 112.8.2 112.8.2 NOUN issue-1554 155 6 of of ADP issue-1554 155 7 paragraph paragraph NOUN issue-1554 155 8 112.8 112.8 NUM issue-1554 155 9 of of ADP issue-1554 155 10 article article NOUN issue-1554 155 11 112 112 NUM issue-1554 155 12 of of ADP issue-1554 155 13 the the DET issue-1554 155 14 tax tax NOUN issue-1554 155 15 code code NOUN issue-1554 155 16 of of ADP issue-1554 155 17 ukraine ukraine ADJ issue-1554 155 18 circumstances circumstance NOUN issue-1554 155 19 that that PRON issue-1554 155 20 exempt exempt VERB issue-1554 155 21 from from ADP issue-1554 155 22 financial financial ADJ issue-1554 155 23 respon respon NOUN issue-1554 155 24 sibility sibility NOUN issue-1554 155 25 for for ADP issue-1554 155 26 tax tax NOUN issue-1554 155 27 offenses offense NOUN issue-1554 155 28 and and CCONJ issue-1554 155 29 violations violation NOUN issue-1554 155 30 of of ADP issue-1554 155 31 other other ADJ issue-1554 155 32 legislation legislation NOUN issue-1554 155 33 , , PUNCT issue-1554 155 34 control control NOUN issue-1554 155 35 over over ADP issue-1554 155 36 compliance compliance NOUN issue-1554 155 37 with with ADP issue-1554 155 38 which which PRON issue-1554 155 39 is be AUX issue-1554 155 40 the the DET issue-1554 155 41 responsibility responsibility NOUN issue-1554 155 42 of of ADP issue-1554 155 43 regulatory regulatory ADJ issue-1554 155 44 authorities authority NOUN issue-1554 155 45 , , PUNCT issue-1554 155 46 is be AUX issue-1554 155 47 the the DET issue-1554 155 48 commission commission NOUN issue-1554 155 49 of of ADP issue-1554 155 50 the the DET issue-1554 155 51 act act NOUN issue-1554 155 52 ( ( PUNCT issue-1554 155 53 action action NOUN issue-1554 155 54 or or CCONJ issue-1554 155 55 inaction inaction NOUN issue-1554 155 56 ) ) PUNCT issue-1554 155 57 by by ADP issue-1554 155 58 a a DET issue-1554 155 59 person person NOUN issue-1554 155 60 acting act VERB issue-1554 155 61 in in ADP issue-1554 155 62 accordance accordance NOUN issue-1554 155 63 with with ADP issue-1554 155 64 individual individual ADJ issue-1554 155 65 tax tax NOUN issue-1554 155 66 advice advice NOUN issue-1554 155 67 provided provide VERB issue-1554 155 68 to to ADP issue-1554 155 69 such such DET issue-1554 155 70 a a DET issue-1554 155 71 taxpayer taxpayer NOUN issue-1554 155 72 in in ADP issue-1554 155 73 paper paper NOUN issue-1554 155 74 or or CCONJ issue-1554 155 75 electronic electronic ADJ issue-1554 155 76 form form NOUN issue-1554 155 77 , , PUNCT issue-1554 155 78 provided provide VERB issue-1554 155 79 that that SCONJ issue-1554 155 80 such such ADJ issue-1554 155 81 advice advice NOUN issue-1554 155 82 is be AUX issue-1554 155 83 registered register VERB issue-1554 155 84 in in ADP issue-1554 155 85 the the DET issue-1554 155 86 unified unified ADJ issue-1554 155 87 registry registry NOUN issue-1554 155 88 of of ADP issue-1554 155 89 individual individual ADJ issue-1554 155 90 tax tax NOUN issue-1554 155 91 advice advice NOUN issue-1554 155 92 or or CCONJ issue-1554 155 93 to to ADP issue-1554 155 94 the the DET issue-1554 155 95 summary summary NOUN issue-1554 155 96 tax tax NOUN issue-1554 155 97 advice advice NOUN issue-1554 155 98 and/or and/or CCONJ issue-1554 155 99 to to ADP issue-1554 155 100 the the DET issue-1554 155 101 opinion opinion NOUN issue-1554 155 102 of of ADP issue-1554 155 103 the the DET issue-1554 155 104 joint joint ADJ issue-1554 155 105 chamber chamber NOUN issue-1554 155 106 , , PUNCT issue-1554 155 107 grand grand ADJ issue-1554 155 108 chamber chamber NOUN issue-1554 155 109 of of ADP issue-1554 155 110 the the DET issue-1554 155 111 supreme supreme PROPN issue-1554 155 112 court court PROPN issue-1554 155 113 on on ADP issue-1554 155 114 the the DET issue-1554 155 115 application application NOUN issue-1554 155 116 of of ADP issue-1554 155 117 the the DET issue-1554 155 118 law law NOUN issue-1554 155 119 , , PUNCT issue-1554 155 120 from from ADP issue-1554 155 121 which which PRON issue-1554 155 122 it it PRON issue-1554 155 123 was be AUX issue-1554 155 124 subsequently subsequently ADV issue-1554 155 125 derogated derogate VERB issue-1554 155 126 ( ( PUNCT issue-1554 155 127 tax tax NOUN issue-1554 155 128 code code NOUN issue-1554 155 129 of of ADP issue-1554 155 130 ukraine ukraine NOUN issue-1554 155 131 from from ADP issue-1554 155 132 december december PROPN issue-1554 155 133 2 2 NUM issue-1554 155 134 , , PUNCT issue-1554 155 135 2010 2010 NUM issue-1554 155 136 № № ADP issue-1554 155 137 2755 2755 NUM issue-1554 155 138 - - SYM issue-1554 155 139 vi vi NOUN issue-1554 155 140 ) ) PUNCT issue-1554 155 141 . . PUNCT issue-1554 156 1 consequently consequently ADV issue-1554 156 2 , , PUNCT issue-1554 156 3 if if SCONJ issue-1554 156 4 the the DET issue-1554 156 5 taxpayer taxpayer NOUN issue-1554 156 6 , , PUNCT issue-1554 156 7 having having AUX issue-1554 156 8 committed commit VERB issue-1554 156 9 a a DET issue-1554 156 10 tax tax NOUN issue-1554 156 11 offense offense NOUN issue-1554 156 12 as as ADP issue-1554 156 13 a a DET issue-1554 156 14 result result NOUN issue-1554 156 15 of of ADP issue-1554 156 16 individual individual ADJ issue-1554 156 17 tax tax NOUN issue-1554 156 18 advice advice NOUN issue-1554 156 19 , , PUNCT issue-1554 156 20 can can AUX issue-1554 156 21 not not PART issue-1554 156 22 be be AUX issue-1554 156 23 held hold VERB issue-1554 156 24 financially financially ADV issue-1554 156 25 liable liable ADJ issue-1554 156 26 for for SCONJ issue-1554 156 27 the the DET issue-1554 156 28 tax tax NOUN issue-1554 156 29 offense offense NOUN issue-1554 156 30 committed commit VERB issue-1554 156 31 . . PUNCT issue-1554 157 1 for for ADP issue-1554 157 2 these these DET issue-1554 157 3 reasons reason NOUN issue-1554 157 4 , , PUNCT issue-1554 157 5 the the DET issue-1554 157 6 tax tax NOUN issue-1554 157 7 code code NOUN issue-1554 157 8 of of ADP issue-1554 157 9 ukraine ukraine NOUN issue-1554 157 10 should should AUX issue-1554 157 11 also also ADV issue-1554 157 12 provide provide VERB issue-1554 157 13 for for ADP issue-1554 157 14 the the DET issue-1554 157 15 rule rule NOUN issue-1554 157 16 of of ADP issue-1554 157 17 priority priority NOUN issue-1554 157 18 of of ADP issue-1554 157 19 one one NUM issue-1554 157 20 individual individual ADJ issue-1554 157 21 tax tax NOUN issue-1554 157 22 advice advice NOUN issue-1554 157 23 over over ADP issue-1554 157 24 another another PRON issue-1554 157 25 . . PUNCT issue-1554 158 1 8 8 X issue-1554 158 2 . . PUNCT issue-1554 158 3 conclusions conclusion NOUN issue-1554 158 4 currently currently ADV issue-1554 158 5 , , PUNCT issue-1554 158 6 one one NUM issue-1554 158 7 of of ADP issue-1554 158 8 the the DET issue-1554 158 9 main main ADJ issue-1554 158 10 tasks task NOUN issue-1554 158 11 to to PART issue-1554 158 12 reduce reduce VERB issue-1554 158 13 the the DET issue-1554 158 14 number number NOUN issue-1554 158 15 of of ADP issue-1554 158 16 tax tax NOUN issue-1554 158 17 disputes dispute NOUN issue-1554 158 18 should should AUX issue-1554 158 19 be be AUX issue-1554 158 20 the the DET issue-1554 158 21 development development NOUN issue-1554 158 22 of of ADP issue-1554 158 23 conceptual conceptual ADJ issue-1554 158 24 frameworks framework NOUN issue-1554 158 25 for for ADP issue-1554 158 26 reforming reform VERB issue-1554 158 27 tax tax NOUN issue-1554 158 28 relations relation NOUN issue-1554 158 29 in in ADP issue-1554 158 30 order order NOUN issue-1554 158 31 to to PART issue-1554 158 32 achieve achieve VERB issue-1554 158 33 the the DET issue-1554 158 34 maximum maximum ADJ issue-1554 158 35 balance balance NOUN issue-1554 158 36 of of ADP issue-1554 158 37 interests interest NOUN issue-1554 158 38 of of ADP issue-1554 158 39 the the DET issue-1554 158 40 parties party NOUN issue-1554 158 41 involved involve VERB issue-1554 158 42 in in ADP issue-1554 158 43 the the DET issue-1554 158 44 process process NOUN issue-1554 158 45 of of ADP issue-1554 158 46 taxation taxation NOUN issue-1554 158 47 . . PUNCT issue-1554 159 1 this this PRON issue-1554 159 2 , , PUNCT issue-1554 159 3 in in ADP issue-1554 159 4 turn turn NOUN issue-1554 159 5 , , PUNCT issue-1554 159 6 is be AUX issue-1554 159 7 the the DET issue-1554 159 8 main main ADJ issue-1554 159 9 prerequisite prerequisite NOUN issue-1554 159 10 for for ADP issue-1554 159 11 effective effective ADJ issue-1554 159 12 and and CCONJ issue-1554 159 13 fair fair ADJ issue-1554 159 14 functioning functioning NOUN issue-1554 159 15 of of ADP issue-1554 159 16 the the DET issue-1554 159 17 fiscal fiscal ADJ issue-1554 159 18 system system NOUN issue-1554 159 19 of of ADP issue-1554 159 20 the the DET issue-1554 159 21 state state NOUN issue-1554 159 22 . . PUNCT issue-1554 160 1 finding find VERB issue-1554 160 2 a a DET issue-1554 160 3 reasonable reasonable ADJ issue-1554 160 4 balance balance NOUN issue-1554 160 5 between between ADP issue-1554 160 6 the the DET issue-1554 160 7 rights right NOUN issue-1554 160 8 of of ADP issue-1554 160 9 taxpayers taxpayer NOUN issue-1554 160 10 and and CCONJ issue-1554 160 11 the the DET issue-1554 160 12 powers power NOUN issue-1554 160 13 of of ADP issue-1554 160 14 the the DET issue-1554 160 15 tax tax NOUN issue-1554 160 16 authorities authority NOUN issue-1554 160 17 means mean VERB issue-1554 160 18 the the DET issue-1554 160 19 need need NOUN issue-1554 160 20 to to PART issue-1554 160 21 limit limit VERB issue-1554 160 22 the the DET issue-1554 160 23 coercive coercive ADJ issue-1554 160 24 measures measure NOUN issue-1554 160 25 applied apply VERB issue-1554 160 26 to to ADP issue-1554 160 27 the the DET issue-1554 160 28 taxpayer taxpayer NOUN issue-1554 160 29 to to ADP issue-1554 160 30 the the DET issue-1554 160 31 extent extent NOUN issue-1554 160 32 necessary necessary ADJ issue-1554 160 33 to to PART issue-1554 160 34 ensure ensure VERB issue-1554 160 35 that that SCONJ issue-1554 160 36 the the DET issue-1554 160 37 state state NOUN issue-1554 160 38 performs perform VERB issue-1554 160 39 its its PRON issue-1554 160 40 functions function NOUN issue-1554 160 41 . . PUNCT issue-1554 161 1 the the DET issue-1554 161 2 state state NOUN issue-1554 161 3 , , PUNCT issue-1554 161 4 in in ADP issue-1554 161 5 turn turn NOUN issue-1554 161 6 , , PUNCT issue-1554 161 7 should should AUX issue-1554 161 8 develop develop VERB issue-1554 161 9 a a DET issue-1554 161 10 set set NOUN issue-1554 161 11 of of ADP issue-1554 161 12 special special ADJ issue-1554 161 13 measures measure NOUN issue-1554 161 14 to to PART issue-1554 161 15 adapt adapt VERB issue-1554 161 16 taxpayers taxpayer NOUN issue-1554 161 17 and and CCONJ issue-1554 161 18 tax tax NOUN issue-1554 161 19 officials official NOUN issue-1554 161 20 to to ADP issue-1554 161 21 the the DET issue-1554 161 22 new new ADJ issue-1554 161 23 tax tax NOUN issue-1554 161 24 legislation legislation NOUN issue-1554 161 25 , , PUNCT issue-1554 161 26 regarding regard VERB issue-1554 161 27 an an DET issue-1554 161 28 appropriate appropriate ADJ issue-1554 161 29 change change NOUN issue-1554 161 30 in in ADP issue-1554 161 31 their their PRON issue-1554 161 32 mentality mentality NOUN issue-1554 161 33 , , PUNCT issue-1554 161 34 improvement improvement NOUN issue-1554 161 35 of of ADP issue-1554 161 36 business business NOUN issue-1554 161 37 cooperation cooperation NOUN issue-1554 161 38 and and CCONJ issue-1554 161 39 mutual mutual ADJ issue-1554 161 40 understanding understanding NOUN issue-1554 161 41 between between ADP issue-1554 161 42 them they PRON issue-1554 161 43 , , PUNCT issue-1554 161 44 increasing increase VERB issue-1554 161 45 their their PRON issue-1554 161 46 responsibility responsibility NOUN issue-1554 161 47 for for ADP issue-1554 161 48 the the DET issue-1554 161 49 performance performance NOUN issue-1554 161 50 of of ADP issue-1554 161 51 their their PRON issue-1554 161 52 tax tax NOUN issue-1554 161 53 obligations obligation NOUN issue-1554 161 54 to to ADP issue-1554 161 55 the the DET issue-1554 161 56 state state NOUN issue-1554 161 57 and and CCONJ issue-1554 161 58 the the DET issue-1554 161 59 implementation implementation NOUN issue-1554 161 60 of of ADP issue-1554 161 61 the the DET issue-1554 161 62 rights right NOUN issue-1554 161 63 provided provide VERB issue-1554 161 64 by by ADP issue-1554 161 65 law law NOUN issue-1554 161 66 . . PUNCT issue-1554 162 1 the the DET issue-1554 162 2 basis basis NOUN issue-1554 162 3 for for ADP issue-1554 162 4 achieving achieve VERB issue-1554 162 5 a a DET issue-1554 162 6 balance balance NOUN issue-1554 162 7 between between ADP issue-1554 162 8 the the DET issue-1554 162 9 interests interest NOUN issue-1554 162 10 of of ADP issue-1554 162 11 taxpayers taxpayer NOUN issue-1554 162 12 and and CCONJ issue-1554 162 13 tax tax NOUN issue-1554 162 14 authorities authority NOUN issue-1554 162 15 can can AUX issue-1554 162 16 serve serve VERB issue-1554 162 17 as as ADP issue-1554 162 18 an an DET issue-1554 162 19 appropriate appropriate ADJ issue-1554 162 20 explanatory explanatory ADJ issue-1554 162 21 and and CCONJ issue-1554 162 22 informational informational ADJ issue-1554 162 23 work work NOUN issue-1554 162 24 . . PUNCT issue-1554 163 1 the the DET issue-1554 163 2 following follow VERB issue-1554 163 3 procedure procedure NOUN issue-1554 163 4 for for ADP issue-1554 163 5 obtaining obtain VERB issue-1554 163 6 conclusions conclusion NOUN issue-1554 163 7 from from ADP issue-1554 163 8 the the DET issue-1554 163 9 tax tax NOUN issue-1554 163 10 authorities authority NOUN issue-1554 163 11 is be AUX issue-1554 163 12 proposed propose VERB issue-1554 163 13 : : PUNCT issue-1554 163 14 the the DET issue-1554 163 15 taxpayer taxpayer NOUN issue-1554 163 16 submits submit VERB issue-1554 163 17 an an DET issue-1554 163 18 inquiry inquiry NOUN issue-1554 163 19 about about ADP issue-1554 163 20 the the DET issue-1554 163 21 tax tax NOUN issue-1554 163 22 consequences consequence NOUN issue-1554 163 23 of of ADP issue-1554 163 24 planned plan VERB issue-1554 163 25 agreements agreement NOUN issue-1554 163 26 and and CCONJ issue-1554 163 27 transactions transaction NOUN issue-1554 163 28 . . PUNCT issue-1554 164 1 then then ADV issue-1554 164 2 the the DET issue-1554 164 3 tax tax NOUN issue-1554 164 4 authority authority NOUN issue-1554 164 5 within within ADP issue-1554 164 6 two two NUM issue-1554 164 7 weeks week NOUN issue-1554 164 8 prepares prepare VERB issue-1554 164 9 and and CCONJ issue-1554 164 10 gives give VERB issue-1554 164 11 an an DET issue-1554 164 12 opinion opinion NOUN issue-1554 164 13 . . PUNCT issue-1554 165 1 subsequently subsequently ADV issue-1554 165 2 , , PUNCT issue-1554 165 3 such such DET issue-1554 165 4 a a DET issue-1554 165 5 conclusion conclusion NOUN issue-1554 165 6 can can AUX issue-1554 165 7 not not PART issue-1554 165 8 be be AUX issue-1554 165 9 revised revise VERB issue-1554 165 10 by by ADP issue-1554 165 11 the the DET issue-1554 165 12 tax tax NOUN issue-1554 165 13 authority authority NOUN issue-1554 165 14 on on ADP issue-1554 165 15 its its PRON issue-1554 165 16 own own ADJ issue-1554 165 17 initiative initiative NOUN issue-1554 165 18 baltic baltic PROPN issue-1554 165 19 journal journal PROPN issue-1554 165 20 of of ADP issue-1554 165 21 economic economic ADJ issue-1554 165 22 studies study NOUN issue-1554 165 23 48 48 NUM issue-1554 165 24 vol vol NOUN issue-1554 165 25 . . PROPN issue-1554 166 1 7 7 NUM issue-1554 167 1 no no NOUN issue-1554 167 2 . . NOUN issue-1554 167 3 5 5 NUM issue-1554 167 4 , , PUNCT issue-1554 167 5 2021 2021 NUM issue-1554 168 1 and and CCONJ issue-1554 168 2 will will AUX issue-1554 168 3 be be AUX issue-1554 168 4 valid valid ADJ issue-1554 168 5 for for ADP issue-1554 168 6 several several ADJ issue-1554 168 7 years year NOUN issue-1554 168 8 . . PUNCT issue-1554 169 1 at at ADP issue-1554 169 2 the the DET issue-1554 169 3 same same ADJ issue-1554 169 4 time time NOUN issue-1554 169 5 , , PUNCT issue-1554 169 6 it it PRON issue-1554 169 7 is be AUX issue-1554 169 8 necessary necessary ADJ issue-1554 169 9 to to PART issue-1554 169 10 establish establish VERB issue-1554 169 11 the the DET issue-1554 169 12 mandatory mandatory ADJ issue-1554 169 13 payment payment NOUN issue-1554 169 14 of of ADP issue-1554 169 15 state state NOUN issue-1554 169 16 duty duty NOUN issue-1554 169 17 for for ADP issue-1554 169 18 the the DET issue-1554 169 19 consideration consideration NOUN issue-1554 169 20 of of ADP issue-1554 169 21 such such ADJ issue-1554 169 22 requests request NOUN issue-1554 169 23 , , PUNCT issue-1554 169 24 as as ADV issue-1554 169 25 well well ADV issue-1554 169 26 as as ADP issue-1554 169 27 to to PART issue-1554 169 28 provide provide VERB issue-1554 169 29 protection protection NOUN issue-1554 169 30 against against ADP issue-1554 169 31 abuse abuse NOUN issue-1554 169 32 of of ADP issue-1554 169 33 office office NOUN issue-1554 169 34 by by ADP issue-1554 169 35 officials official NOUN issue-1554 169 36 of of ADP issue-1554 169 37 the the DET issue-1554 169 38 tax tax NOUN issue-1554 169 39 authorities authority NOUN issue-1554 169 40 . . PUNCT issue-1554 170 1 at at ADP issue-1554 170 2 the the DET issue-1554 170 3 same same ADJ issue-1554 170 4 time time NOUN issue-1554 170 5 , , PUNCT issue-1554 170 6 the the DET issue-1554 170 7 provision provision NOUN issue-1554 170 8 of of ADP issue-1554 170 9 such such ADJ issue-1554 170 10 findings finding NOUN issue-1554 170 11 should should AUX issue-1554 170 12 be be AUX issue-1554 170 13 carried carry VERB issue-1554 170 14 out out ADP issue-1554 170 15 at at ADP issue-1554 170 16 a a DET issue-1554 170 17 level level NOUN issue-1554 170 18 not not PART issue-1554 170 19 lower low ADJ issue-1554 170 20 than than ADP issue-1554 170 21 the the DET issue-1554 170 22 main main ADJ issue-1554 170 23 departments department NOUN issue-1554 170 24 of of ADP issue-1554 170 25 the the DET issue-1554 170 26 state state NOUN issue-1554 170 27 tax tax NOUN issue-1554 170 28 service service NOUN issue-1554 170 29 of of ADP issue-1554 170 30 ukraine ukraine NOUN issue-1554 170 31 in in ADP issue-1554 170 32 the the DET issue-1554 170 33 regions region NOUN issue-1554 170 34 and and CCONJ issue-1554 170 35 the the DET issue-1554 170 36 city city NOUN issue-1554 170 37 of of ADP issue-1554 170 38 kyiv kyiv PROPN issue-1554 170 39 , , PUNCT issue-1554 170 40 which which PRON issue-1554 170 41 can can AUX issue-1554 170 42 be be AUX issue-1554 170 43 a a DET issue-1554 170 44 guarantee guarantee NOUN issue-1554 170 45 against against ADP issue-1554 170 46 abuse abuse NOUN issue-1554 170 47 by by ADP issue-1554 170 48 the the DET issue-1554 170 49 tax tax NOUN issue-1554 170 50 authorities authority NOUN issue-1554 170 51 . . PUNCT issue-1554 171 1 at at ADP issue-1554 171 2 the the DET issue-1554 171 3 same same ADJ issue-1554 171 4 time time NOUN issue-1554 171 5 , , PUNCT issue-1554 171 6 the the DET issue-1554 171 7 tax tax NOUN issue-1554 171 8 authority authority NOUN issue-1554 171 9 must must AUX issue-1554 171 10 be be AUX issue-1554 171 11 given give VERB issue-1554 171 12 the the DET issue-1554 171 13 opportunity opportunity NOUN issue-1554 171 14 to to PART issue-1554 171 15 revise revise VERB issue-1554 171 16 its its PRON issue-1554 171 17 conclusion conclusion NOUN issue-1554 171 18 in in ADP issue-1554 171 19 certain certain ADJ issue-1554 171 20 cases case NOUN issue-1554 171 21 . . PUNCT issue-1554 172 1 active active ADJ issue-1554 172 2 use use NOUN issue-1554 172 3 by by ADP issue-1554 172 4 the the DET issue-1554 172 5 taxpayer taxpayer NOUN issue-1554 172 6 of of ADP issue-1554 172 7 his his PRON issue-1554 172 8 rights right NOUN issue-1554 172 9 to to PART issue-1554 172 10 obtain obtain VERB issue-1554 172 11 conclusions conclusion NOUN issue-1554 172 12 from from ADP issue-1554 172 13 the the DET issue-1554 172 14 tax tax NOUN issue-1554 172 15 authorities authority NOUN issue-1554 172 16 , , PUNCT issue-1554 172 17 for for ADP issue-1554 172 18 example example NOUN issue-1554 172 19 , , PUNCT issue-1554 172 20 in in ADP issue-1554 172 21 connection connection NOUN issue-1554 172 22 with with ADP issue-1554 172 23 the the DET issue-1554 172 24 taxation taxation NOUN issue-1554 172 25 of of ADP issue-1554 172 26 income income NOUN issue-1554 172 27 from from ADP issue-1554 172 28 future future ADJ issue-1554 172 29 agreements agreement NOUN issue-1554 172 30 on on ADP issue-1554 172 31 the the DET issue-1554 172 32 riskiness riskiness NOUN issue-1554 172 33 of of ADP issue-1554 172 34 a a DET issue-1554 172 35 transaction transaction NOUN issue-1554 172 36 with with ADP issue-1554 172 37 a a DET issue-1554 172 38 counterparty counterparty NOUN issue-1554 172 39 , , PUNCT issue-1554 172 40 which which PRON issue-1554 172 41 could could AUX issue-1554 172 42 lead lead VERB issue-1554 172 43 to to ADP issue-1554 172 44 the the DET issue-1554 172 45 blocking blocking NOUN issue-1554 172 46 of of ADP issue-1554 172 47 tax tax NOUN issue-1554 172 48 bills bill NOUN issue-1554 172 49 , , PUNCT issue-1554 172 50 will will AUX issue-1554 172 51 solve solve VERB issue-1554 172 52 the the DET issue-1554 172 53 problem problem NOUN issue-1554 172 54 before before ADP issue-1554 172 55 the the DET issue-1554 172 56 appearance appearance NOUN issue-1554 172 57 , , PUNCT issue-1554 172 58 thus thus ADV issue-1554 172 59 eliminating eliminate VERB issue-1554 172 60 the the DET issue-1554 172 61 need need NOUN issue-1554 172 62 to to PART issue-1554 172 63 resolve resolve VERB issue-1554 172 64 a a DET issue-1554 172 65 dispute dispute NOUN issue-1554 172 66 with with ADP issue-1554 172 67 the the DET issue-1554 172 68 tax tax NOUN issue-1554 172 69 authority authority NOUN issue-1554 172 70 in in ADP issue-1554 172 71 the the DET issue-1554 172 72 future future NOUN issue-1554 172 73 . . PUNCT issue-1554 173 1 references reference NOUN issue-1554 173 2 : : PUNCT issue-1554 174 1 balakina balakina PROPN issue-1554 174 2 , , PUNCT issue-1554 174 3 a. a. NOUN issue-1554 174 4 p. p. NOUN issue-1554 174 5 ( ( PUNCT issue-1554 174 6 2005 2005 NUM issue-1554 174 7 ) ) PUNCT issue-1554 174 8 . . PUNCT issue-1554 175 1 chastnyie chastnyie INTJ issue-1554 175 2 i i PRON issue-1554 175 3 publichnyie publichnyie VERB issue-1554 175 4 subektyi subektyi NOUN issue-1554 175 5 v v NUM issue-1554 175 6 nalogovom nalogovom PROPN issue-1554 175 7 prave prave PROPN issue-1554 175 8 : : PUNCT issue-1554 175 9 voprosyi voprosyi NOUN issue-1554 175 10 vzaimodeystviya vzaimodeystviya NOUN issue-1554 176 1 [ [ X issue-1554 176 2 private private ADJ issue-1554 176 3 and and CCONJ issue-1554 176 4 public public ADJ issue-1554 176 5 entities entity NOUN issue-1554 176 6 in in ADP issue-1554 176 7 tax tax NOUN issue-1554 176 8 law law NOUN issue-1554 176 9 : : PUNCT issue-1554 176 10 issues issue NOUN issue-1554 176 11 of of ADP issue-1554 176 12 interaction interaction NOUN issue-1554 176 13 ] ] PUNCT issue-1554 176 14 // // NUM issue-1554 176 15 problems problem NOUN issue-1554 176 16 of of ADP issue-1554 176 17 financial financial ADJ issue-1554 176 18 law law NOUN issue-1554 176 19 in in ADP issue-1554 176 20 market market NOUN issue-1554 176 21 conditions condition NOUN issue-1554 176 22 in in ADP issue-1554 176 23 the the DET issue-1554 176 24 xxi xxi ADJ issue-1554 176 25 century century NOUN issue-1554 176 26 : : PUNCT issue-1554 176 27 proceedings proceeding NOUN issue-1554 176 28 of of ADP issue-1554 176 29 the the DET issue-1554 176 30 international international ADJ issue-1554 176 31 scientific scientific ADJ issue-1554 176 32 and and CCONJ issue-1554 176 33 practical practical ADJ issue-1554 176 34 conference conference NOUN issue-1554 176 35 / / SYM issue-1554 176 36 o.n o.n PROPN issue-1554 176 37 . . PROPN issue-1554 176 38 horbunova horbunova PROPN issue-1554 176 39 , , PUNCT issue-1554 177 1 ed ed PROPN issue-1554 177 2 . . PUNCT issue-1554 177 3 мoskow мoskow PROPN issue-1554 177 4 : : PUNCT issue-1554 178 1 tc tc NUM issue-1554 178 2 wellby wellby NOUN issue-1554 178 3 . . PUNCT issue-1554 179 1 ( ( PUNCT issue-1554 179 2 in in ADP issue-1554 179 3 russian russian ADJ issue-1554 179 4 ) ) PUNCT issue-1554 179 5 herasymenko herasymenko PROPN issue-1554 179 6 , , PUNCT issue-1554 179 7 s. s. PROPN issue-1554 179 8 a. a. PROPN issue-1554 179 9 ( ( PUNCT issue-1554 179 10 1994 1994 NUM issue-1554 179 11 ) ) PUNCT issue-1554 179 12 . . PUNCT issue-1554 180 1 zaschita zaschita PROPN issue-1554 180 2 prav prav PROPN issue-1554 180 3 nalogoplatelschikov nalogoplatelschikov PROPN issue-1554 180 4 v v PROPN issue-1554 180 5 arbitrazhnom arbitrazhnom NOUN issue-1554 180 6 sude sude NOUN issue-1554 180 7 [ [ X issue-1554 180 8 protection protection NOUN issue-1554 180 9 of of ADP issue-1554 180 10 the the DET issue-1554 180 11 rights right NOUN issue-1554 180 12 of of ADP issue-1554 180 13 taxpayers taxpayer NOUN issue-1554 180 14 in in ADP issue-1554 180 15 arbitration arbitration NOUN issue-1554 180 16 court court NOUN issue-1554 180 17 ] ] PUNCT issue-1554 180 18 . . PUNCT issue-1554 181 1 мoskow мoskow PROPN issue-1554 181 2 . . PUNCT issue-1554 182 1 ( ( PUNCT issue-1554 182 2 in in ADP issue-1554 182 3 russian russian ADJ issue-1554 182 4 ) ) PUNCT issue-1554 182 5 panova panova PROPN issue-1554 182 6 , , PUNCT issue-1554 182 7 i. i. PROPN issue-1554 182 8 v. v. PROPN issue-1554 182 9 ( ( PUNCT issue-1554 182 10 2000 2000 NUM issue-1554 182 11 ) ) PUNCT issue-1554 182 12 . . PUNCT issue-1554 183 1 administrativnoe administrativnoe PROPN issue-1554 183 2 proizvodstvo proizvodstvo PROPN issue-1554 183 3 nuzhdaetsya nuzhdaetsya NOUN issue-1554 183 4 v v ADP issue-1554 184 1 skoreyshey skoreyshey PROPN issue-1554 184 2 yuridizatsii yuridizatsii VERB issue-1554 185 1 [ [ X issue-1554 185 2 administrative administrative ADJ issue-1554 185 3 proceedings proceeding NOUN issue-1554 185 4 need need VERB issue-1554 185 5 to to PART issue-1554 185 6 be be AUX issue-1554 185 7 juridized juridize VERB issue-1554 185 8 as as ADV issue-1554 185 9 soon soon ADV issue-1554 185 10 as as ADP issue-1554 185 11 possible possible ADJ issue-1554 185 12 ] ] PUNCT issue-1554 185 13 . . PUNCT issue-1554 186 1 journal journal PROPN issue-1554 186 2 of of ADP issue-1554 186 3 russian russian ADJ issue-1554 186 4 law law NOUN issue-1554 186 5 , , PUNCT issue-1554 186 6 vol vol NOUN issue-1554 186 7 . . PROPN issue-1554 186 8 2 2 NUM issue-1554 186 9 , , PUNCT issue-1554 186 10 pp pp ADJ issue-1554 186 11 . . PUNCT issue-1554 187 1 72–76 72–76 X issue-1554 187 2 . . PUNCT issue-1554 188 1 ( ( PUNCT issue-1554 188 2 in in ADP issue-1554 188 3 russian russian ADJ issue-1554 188 4 ) ) PUNCT issue-1554 188 5 tax tax NOUN issue-1554 188 6 code code NOUN issue-1554 188 7 of of ADP issue-1554 188 8 ukraine ukraine NOUN issue-1554 188 9 from from ADP issue-1554 188 10 december december PROPN issue-1554 188 11 2 2 NUM issue-1554 188 12 , , PUNCT issue-1554 188 13 2010 2010 NUM issue-1554 188 14 № № ADP issue-1554 188 15 2755 2755 NUM issue-1554 188 16 - - SYM issue-1554 188 17 vi vi NOUN issue-1554 188 18 . . NOUN issue-1554 188 19 available available ADJ issue-1554 188 20 at at ADP issue-1554 188 21 : : PUNCT issue-1554 188 22 https://zakon.rada.gov.ua/laws/show/ https://zakon.rada.gov.ua/laws/show/ PROPN issue-1554 188 23 2755 2755 NUM issue-1554 188 24 - - SYM issue-1554 188 25 17#text 17#text NUM issue-1554 188 26 decisions decision NOUN issue-1554 188 27 of of ADP issue-1554 188 28 the the DET issue-1554 188 29 constitutional constitutional ADJ issue-1554 188 30 court court NOUN issue-1554 188 31 of of ADP issue-1554 188 32 ukraine ukraine PROPN issue-1554 188 33 of of ADP issue-1554 188 34 june june PROPN issue-1554 188 35 12 12 NUM issue-1554 188 36 , , PUNCT issue-1554 188 37 2012 2012 NUM issue-1554 188 38 no no NOUN issue-1554 188 39 . . PROPN issue-1554 188 40 13 13 NUM issue-1554 188 41 - - PUNCT issue-1554 188 42 rp/2012 rp/2012 NOUN issue-1554 188 43 on on ADP issue-1554 188 44 the the DET issue-1554 188 45 case case NOUN issue-1554 188 46 of of ADP issue-1554 188 47 the the DET issue-1554 188 48 constitutional constitutional ADJ issue-1554 188 49 representation representation NOUN issue-1554 188 50 of of ADP issue-1554 188 51 53 53 NUM issue-1554 188 52 people people NOUN issue-1554 188 53 's 's PART issue-1554 188 54 deputies deputy NOUN issue-1554 188 55 of of ADP issue-1554 188 56 ukraine ukraine NOUN issue-1554 188 57 on on ADP issue-1554 188 58 the the DET issue-1554 188 59 constitution constitution NOUN issue-1554 188 60 of of ADP issue-1554 188 61 ukraine ukraine PROPN issue-1554 188 62 ( ( PUNCT issue-1554 188 63 constitutionality constitutionality NOUN issue-1554 188 64 ) ) PUNCT issue-1554 188 65 of of ADP issue-1554 188 66 certain certain ADJ issue-1554 188 67 provisions provision NOUN issue-1554 188 68 of of ADP issue-1554 188 69 the the DET issue-1554 188 70 tax tax NOUN issue-1554 188 71 code code NOUN issue-1554 188 72 of of ADP issue-1554 188 73 ukraine ukraine PROPN issue-1554 188 74 . . PUNCT issue-1554 189 1 available available ADJ issue-1554 189 2 at at ADP issue-1554 189 3 : : PUNCT issue-1554 189 4 https://zakon.rada.gov.ua/laws/show/v013p710-12#text https://zakon.rada.gov.ua/laws/show/v013p710-12#text X