id sid tid token lemma pos issue-1678 1 1 baltic baltic PROPN issue-1678 1 2 journal journal PROPN issue-1678 1 3 of of ADP issue-1678 1 4 economic economic ADJ issue-1678 1 5 studies study NOUN issue-1678 1 6 28 28 NUM issue-1678 1 7 vol vol NOUN issue-1678 1 8 . . PROPN issue-1678 1 9 8 8 NUM issue-1678 2 1 no no NOUN issue-1678 2 2 . . NOUN issue-1678 2 3 1 1 NUM issue-1678 2 4 , , PUNCT issue-1678 2 5 2022 2022 NUM issue-1678 2 6 corresponding correspond VERB issue-1678 2 7 author author NOUN issue-1678 2 8 : : PUNCT issue-1678 2 9 1 1 NUM issue-1678 2 10 administrative administrative ADJ issue-1678 2 11 court court NOUN issue-1678 2 12 of of ADP issue-1678 2 13 cassation cassation NOUN issue-1678 2 14 in in ADP issue-1678 2 15 the the DET issue-1678 2 16 supreme supreme PROPN issue-1678 2 17 court court PROPN issue-1678 2 18 , , PUNCT issue-1678 2 19 ukraine ukraine NOUN issue-1678 2 20 e e NOUN issue-1678 2 21 - - NOUN issue-1678 2 22 mail mail NOUN issue-1678 2 23 : : PUNCT issue-1678 2 24 irina05072015@gmail.com irina05072015@gmail.com PROPN issue-1678 2 25 doi doi PROPN issue-1678 2 26 : : PUNCT issue-1678 2 27 https://doi.org/10.30525/2256-0742/2022-8-1-28-35 https://doi.org/10.30525/2256-0742/2022-8-1-28-35 NOUN issue-1678 2 28 conflict conflict NOUN issue-1678 2 29 in in ADP issue-1678 2 30 the the DET issue-1678 2 31 sphere sphere NOUN issue-1678 2 32 of of ADP issue-1678 2 33 tax tax NOUN issue-1678 2 34 relations relation NOUN issue-1678 2 35 as as ADP issue-1678 2 36 a a DET issue-1678 2 37 precondition precondition NOUN issue-1678 2 38 for for ADP issue-1678 2 39 the the DET issue-1678 2 40 emergence emergence NOUN issue-1678 2 41 of of ADP issue-1678 2 42 a a DET issue-1678 2 43 tax tax NOUN issue-1678 2 44 dispute dispute NOUN issue-1678 2 45 iryna iryna NOUN issue-1678 2 46 vasylieva1 vasylieva1 NOUN issue-1678 2 47 abstract abstract NOUN issue-1678 2 48 . . PUNCT issue-1678 3 1 in in ADP issue-1678 3 2 the the DET issue-1678 3 3 article article NOUN issue-1678 3 4 , , PUNCT issue-1678 3 5 the the DET issue-1678 3 6 author author NOUN issue-1678 3 7 notes note VERB issue-1678 3 8 that that SCONJ issue-1678 3 9 the the DET issue-1678 3 10 relations relation NOUN issue-1678 3 11 arising arise VERB issue-1678 3 12 between between ADP issue-1678 3 13 the the DET issue-1678 3 14 subjects subject NOUN issue-1678 3 15 of of ADP issue-1678 3 16 public public ADJ issue-1678 3 17 and and CCONJ issue-1678 3 18 private private ADJ issue-1678 3 19 law law NOUN issue-1678 3 20 in in ADP issue-1678 3 21 the the DET issue-1678 3 22 process process NOUN issue-1678 3 23 of of ADP issue-1678 3 24 financial financial ADJ issue-1678 3 25 activity activity NOUN issue-1678 3 26 of of ADP issue-1678 3 27 the the DET issue-1678 3 28 state state NOUN issue-1678 3 29 , , PUNCT issue-1678 3 30 are be AUX issue-1678 3 31 multidimensional multidimensional ADJ issue-1678 3 32 in in ADP issue-1678 3 33 nature nature NOUN issue-1678 3 34 and and CCONJ issue-1678 3 35 in in ADP issue-1678 3 36 their their PRON issue-1678 3 37 social social ADJ issue-1678 3 38 , , PUNCT issue-1678 3 39 political political ADJ issue-1678 3 40 and and CCONJ issue-1678 3 41 legal legal ADJ issue-1678 3 42 content content NOUN issue-1678 3 43 are be AUX issue-1678 3 44 conflicting conflict VERB issue-1678 3 45 . . PUNCT issue-1678 4 1 and and CCONJ issue-1678 4 2 these these DET issue-1678 4 3 conflicts conflict NOUN issue-1678 4 4 are be AUX issue-1678 4 5 caused cause VERB issue-1678 4 6 primarily primarily ADV issue-1678 4 7 by by ADP issue-1678 4 8 contradictions contradiction NOUN issue-1678 4 9 between between ADP issue-1678 4 10 private private ADJ issue-1678 4 11 and and CCONJ issue-1678 4 12 public public ADJ issue-1678 4 13 property property NOUN issue-1678 4 14 interests interest NOUN issue-1678 4 15 . . PUNCT issue-1678 5 1 conditioned condition VERB issue-1678 5 2 by by ADP issue-1678 5 3 the the DET issue-1678 5 4 implementation implementation NOUN issue-1678 5 5 and and CCONJ issue-1678 5 6 enforcement enforcement NOUN issue-1678 5 7 of of ADP issue-1678 5 8 public public ADJ issue-1678 5 9 - - PUNCT issue-1678 5 10 law law NOUN issue-1678 5 11 interests interest NOUN issue-1678 5 12 , , PUNCT issue-1678 5 13 the the DET issue-1678 5 14 desire desire NOUN issue-1678 5 15 of of ADP issue-1678 5 16 an an DET issue-1678 5 17 authority authority NOUN issue-1678 5 18 subject subject NOUN issue-1678 5 19 to to PART issue-1678 5 20 seize seize VERB issue-1678 5 21 the the DET issue-1678 5 22 financial financial ADJ issue-1678 5 23 means mean NOUN issue-1678 5 24 of of ADP issue-1678 5 25 a a DET issue-1678 5 26 private private ADJ issue-1678 5 27 subject subject NOUN issue-1678 5 28 becomes become VERB issue-1678 5 29 a a DET issue-1678 5 30 consequence consequence NOUN issue-1678 5 31 of of ADP issue-1678 5 32 the the DET issue-1678 5 33 objectively objectively ADV issue-1678 5 34 existing exist VERB issue-1678 5 35 contradiction contradiction NOUN issue-1678 5 36 between between ADP issue-1678 5 37 public public ADJ issue-1678 5 38 and and CCONJ issue-1678 5 39 private private ADJ issue-1678 5 40 interests interest NOUN issue-1678 5 41 . . PUNCT issue-1678 6 1 the the DET issue-1678 6 2 taxpayer taxpayer NOUN issue-1678 6 3 counteracts counteract VERB issue-1678 6 4 his his PRON issue-1678 6 5 subjective subjective ADJ issue-1678 6 6 right right NOUN issue-1678 6 7 – – PUNCT issue-1678 6 8 the the DET issue-1678 6 9 right right NOUN issue-1678 6 10 of of ADP issue-1678 6 11 ownership ownership NOUN issue-1678 6 12 , , PUNCT issue-1678 6 13 which which PRON issue-1678 6 14 mediates mediate VERB issue-1678 6 15 the the DET issue-1678 6 16 realization realization NOUN issue-1678 6 17 of of ADP issue-1678 6 18 his his PRON issue-1678 6 19 legitimate legitimate ADJ issue-1678 6 20 interest interest NOUN issue-1678 6 21 – – PUNCT issue-1678 6 22 the the DET issue-1678 6 23 interest interest NOUN issue-1678 6 24 of of ADP issue-1678 6 25 owning owning NOUN issue-1678 6 26 , , PUNCT issue-1678 6 27 using use VERB issue-1678 6 28 and and CCONJ issue-1678 6 29 disposing dispose VERB issue-1678 6 30 of of ADP issue-1678 6 31 his his PRON issue-1678 6 32 property property NOUN issue-1678 6 33 – – PUNCT issue-1678 6 34 to to ADP issue-1678 6 35 the the DET issue-1678 6 36 demands demand NOUN issue-1678 6 37 of of ADP issue-1678 6 38 public public ADJ issue-1678 6 39 authorities authority NOUN issue-1678 6 40 . . PUNCT issue-1678 7 1 resolution resolution NOUN issue-1678 7 2 of of ADP issue-1678 7 3 such such ADJ issue-1678 7 4 conflict conflict NOUN issue-1678 7 5 is be AUX issue-1678 7 6 possible possible ADJ issue-1678 7 7 through through ADP issue-1678 7 8 legalization legalization NOUN issue-1678 7 9 of of ADP issue-1678 7 10 financial financial ADJ issue-1678 7 11 claims claim NOUN issue-1678 7 12 of of ADP issue-1678 7 13 public public ADJ issue-1678 7 14 authorities authority NOUN issue-1678 7 15 on on ADP issue-1678 7 16 the the DET issue-1678 7 17 basis basis NOUN issue-1678 7 18 of of ADP issue-1678 7 19 legislative legislative ADJ issue-1678 7 20 consolidation consolidation NOUN issue-1678 7 21 of of ADP issue-1678 7 22 strictly strictly ADV issue-1678 7 23 defined define VERB issue-1678 7 24 conditions condition NOUN issue-1678 7 25 , , PUNCT issue-1678 7 26 grounds ground NOUN issue-1678 7 27 and and CCONJ issue-1678 7 28 procedure procedure NOUN issue-1678 7 29 for for ADP issue-1678 7 30 the the DET issue-1678 7 31 recovery recovery NOUN issue-1678 7 32 of of ADP issue-1678 7 33 private private ADJ issue-1678 7 34 funds fund NOUN issue-1678 7 35 . . PUNCT issue-1678 8 1 the the DET issue-1678 8 2 law law NOUN issue-1678 8 3 for for ADP issue-1678 8 4 objective objective ADJ issue-1678 8 5 and and CCONJ issue-1678 8 6 subjective subjective ADJ issue-1678 8 7 reasons reason NOUN issue-1678 8 8 is be AUX issue-1678 8 9 not not PART issue-1678 8 10 free free ADJ issue-1678 8 11 from from ADP issue-1678 8 12 gaps gap NOUN issue-1678 8 13 , , PUNCT issue-1678 8 14 which which PRON issue-1678 8 15 the the DET issue-1678 8 16 legislator legislator NOUN issue-1678 8 17 is be AUX issue-1678 8 18 objectively objectively ADV issue-1678 8 19 unable unable ADJ issue-1678 8 20 to to PART issue-1678 8 21 provide provide VERB issue-1678 8 22 . . PUNCT issue-1678 9 1 in in ADP issue-1678 9 2 addition addition NOUN issue-1678 9 3 , , PUNCT issue-1678 9 4 the the DET issue-1678 9 5 reality reality NOUN issue-1678 9 6 is be AUX issue-1678 9 7 that that SCONJ issue-1678 9 8 in in ADP issue-1678 9 9 the the DET issue-1678 9 10 ukrainian ukrainian ADJ issue-1678 9 11 conditions condition NOUN issue-1678 9 12 the the DET issue-1678 9 13 process process NOUN issue-1678 9 14 of of ADP issue-1678 9 15 building build VERB issue-1678 9 16 a a DET issue-1678 9 17 tax tax NOUN issue-1678 9 18 system system NOUN issue-1678 9 19 is be AUX issue-1678 9 20 largely largely ADV issue-1678 9 21 haphazard haphazard ADJ issue-1678 9 22 , , PUNCT issue-1678 9 23 with with ADP issue-1678 9 24 the the DET issue-1678 9 25 absence absence NOUN issue-1678 9 26 of of ADP issue-1678 9 27 a a DET issue-1678 9 28 definite definite ADJ issue-1678 9 29 program program NOUN issue-1678 9 30 and and CCONJ issue-1678 9 31 direct direct ADJ issue-1678 9 32 dependence dependence NOUN issue-1678 9 33 on on ADP issue-1678 9 34 the the DET issue-1678 9 35 needs need NOUN issue-1678 9 36 of of ADP issue-1678 9 37 the the DET issue-1678 9 38 state state NOUN issue-1678 9 39 budget budget NOUN issue-1678 9 40 . . PUNCT issue-1678 10 1 application application NOUN issue-1678 10 2 of of ADP issue-1678 10 3 tax tax NOUN issue-1678 10 4 legislation legislation NOUN issue-1678 10 5 in in ADP issue-1678 10 6 practice practice NOUN issue-1678 10 7 reveals reveal VERB issue-1678 10 8 the the DET issue-1678 10 9 presence presence NOUN issue-1678 10 10 of of ADP issue-1678 10 11 contradictions contradiction NOUN issue-1678 10 12 with with ADP issue-1678 10 13 previously previously ADV issue-1678 10 14 adopted adopt VERB issue-1678 10 15 acts act NOUN issue-1678 10 16 of of ADP issue-1678 10 17 tax tax NOUN issue-1678 10 18 legislation legislation NOUN issue-1678 10 19 . . PUNCT issue-1678 11 1 due due ADP issue-1678 11 2 to to ADP issue-1678 11 3 these these DET issue-1678 11 4 circumstances circumstance NOUN issue-1678 11 5 , , PUNCT issue-1678 11 6 the the DET issue-1678 11 7 conflict conflict NOUN issue-1678 11 8 of of ADP issue-1678 11 9 interests interest NOUN issue-1678 11 10 in in ADP issue-1678 11 11 the the DET issue-1678 11 12 sphere sphere NOUN issue-1678 11 13 of of ADP issue-1678 11 14 tax tax NOUN issue-1678 11 15 legal legal ADJ issue-1678 11 16 relations relation NOUN issue-1678 11 17 lays lay VERB issue-1678 11 18 the the DET issue-1678 11 19 basis basis NOUN issue-1678 11 20 for for ADP issue-1678 11 21 the the DET issue-1678 11 22 transition transition NOUN issue-1678 11 23 of of ADP issue-1678 11 24 a a DET issue-1678 11 25 controversy controversy NOUN issue-1678 11 26 to to ADP issue-1678 11 27 another another DET issue-1678 11 28 stage stage NOUN issue-1678 11 29 , , PUNCT issue-1678 11 30 characterized characterize VERB issue-1678 11 31 by by ADP issue-1678 11 32 the the DET issue-1678 11 33 emergence emergence NOUN issue-1678 11 34 of of ADP issue-1678 11 35 different different ADJ issue-1678 11 36 initial initial ADJ issue-1678 11 37 positions position NOUN issue-1678 11 38 of of ADP issue-1678 11 39 the the DET issue-1678 11 40 parties party NOUN issue-1678 11 41 in in ADP issue-1678 11 42 the the DET issue-1678 11 43 legal legal ADJ issue-1678 11 44 assessment assessment NOUN issue-1678 11 45 of of ADP issue-1678 11 46 the the DET issue-1678 11 47 essence essence NOUN issue-1678 11 48 of of ADP issue-1678 11 49 disputed dispute VERB issue-1678 11 50 tax tax NOUN issue-1678 11 51 - - PUNCT issue-1678 11 52 legal legal ADJ issue-1678 11 53 norms norm NOUN issue-1678 11 54 and and CCONJ issue-1678 11 55 , , PUNCT issue-1678 11 56 accordingly accordingly ADV issue-1678 11 57 , , PUNCT issue-1678 11 58 the the DET issue-1678 11 59 scope scope NOUN issue-1678 11 60 of of ADP issue-1678 11 61 their their PRON issue-1678 11 62 rights right NOUN issue-1678 11 63 and and CCONJ issue-1678 11 64 obligations obligation NOUN issue-1678 11 65 . . PUNCT issue-1678 12 1 the the DET issue-1678 12 2 occurrence occurrence NOUN issue-1678 12 3 forms form VERB issue-1678 12 4 the the DET issue-1678 12 5 basis basis NOUN issue-1678 12 6 for for ADP issue-1678 12 7 the the DET issue-1678 12 8 emergence emergence NOUN issue-1678 12 9 of of ADP issue-1678 12 10 a a DET issue-1678 12 11 tax tax NOUN issue-1678 12 12 dispute dispute NOUN issue-1678 12 13 , , PUNCT issue-1678 12 14 because because SCONJ issue-1678 12 15 it it PRON issue-1678 12 16 requires require VERB issue-1678 12 17 a a DET issue-1678 12 18 solution solution NOUN issue-1678 12 19 , , PUNCT issue-1678 12 20 the the DET issue-1678 12 21 implementation implementation NOUN issue-1678 12 22 of of ADP issue-1678 12 23 which which PRON issue-1678 12 24 is be AUX issue-1678 12 25 impossible impossible ADJ issue-1678 12 26 without without ADP issue-1678 12 27 recourse recourse NOUN issue-1678 12 28 to to ADP issue-1678 12 29 the the DET issue-1678 12 30 competent competent ADJ issue-1678 12 31 authorities authority NOUN issue-1678 12 32 of of ADP issue-1678 12 33 the the DET issue-1678 12 34 state state NOUN issue-1678 12 35 . . PUNCT issue-1678 13 1 in in ADP issue-1678 13 2 this this DET issue-1678 13 3 regard regard NOUN issue-1678 13 4 , , PUNCT issue-1678 13 5 before before ADP issue-1678 13 6 the the DET issue-1678 13 7 application application NOUN issue-1678 13 8 of of ADP issue-1678 13 9 an an DET issue-1678 13 10 interested interested ADJ issue-1678 13 11 person person NOUN issue-1678 13 12 to to ADP issue-1678 13 13 a a DET issue-1678 13 14 jurisdictional jurisdictional ADJ issue-1678 13 15 body body NOUN issue-1678 13 16 , , PUNCT issue-1678 13 17 it it PRON issue-1678 13 18 is be AUX issue-1678 13 19 impossible impossible ADJ issue-1678 13 20 to to PART issue-1678 13 21 talk talk VERB issue-1678 13 22 about about ADP issue-1678 13 23 the the DET issue-1678 13 24 presence presence NOUN issue-1678 13 25 of of ADP issue-1678 13 26 a a DET issue-1678 13 27 dispute dispute NOUN issue-1678 13 28 . . PUNCT issue-1678 14 1 a a DET issue-1678 14 2 tax tax NOUN issue-1678 14 3 dispute dispute NOUN issue-1678 14 4 is be AUX issue-1678 14 5 a a DET issue-1678 14 6 certain certain ADJ issue-1678 14 7 situation situation NOUN issue-1678 14 8 in in ADP issue-1678 14 9 the the DET issue-1678 14 10 development development NOUN issue-1678 14 11 of of ADP issue-1678 14 12 a a DET issue-1678 14 13 conflict conflict NOUN issue-1678 14 14 in in ADP issue-1678 14 15 the the DET issue-1678 14 16 sphere sphere NOUN issue-1678 14 17 of of ADP issue-1678 14 18 tax tax NOUN issue-1678 14 19 legal legal ADJ issue-1678 14 20 relations relation NOUN issue-1678 14 21 , , PUNCT issue-1678 14 22 or or CCONJ issue-1678 14 23 rather rather ADV issue-1678 14 24 one one NUM issue-1678 14 25 of of ADP issue-1678 14 26 its its PRON issue-1678 14 27 stages stage NOUN issue-1678 14 28 – – PUNCT issue-1678 14 29 a a DET issue-1678 14 30 stage stage NOUN issue-1678 14 31 aimed aim VERB issue-1678 14 32 at at ADP issue-1678 14 33 resolving resolve VERB issue-1678 14 34 a a DET issue-1678 14 35 conflict conflict NOUN issue-1678 14 36 . . PUNCT issue-1678 15 1 key key ADJ issue-1678 15 2 words word NOUN issue-1678 15 3 : : PUNCT issue-1678 15 4 tax tax NOUN issue-1678 15 5 dispute dispute NOUN issue-1678 15 6 , , PUNCT issue-1678 15 7 balance balance NOUN issue-1678 15 8 of of ADP issue-1678 15 9 interests interest NOUN issue-1678 15 10 , , PUNCT issue-1678 15 11 taxpayer taxpayer NOUN issue-1678 15 12 , , PUNCT issue-1678 15 13 tax tax NOUN issue-1678 15 14 authority authority NOUN issue-1678 15 15 , , PUNCT issue-1678 15 16 tax tax NOUN issue-1678 15 17 law law NOUN issue-1678 15 18 , , PUNCT issue-1678 15 19 public public ADJ issue-1678 15 20 and and CCONJ issue-1678 15 21 private private ADJ issue-1678 15 22 interests interest NOUN issue-1678 15 23 , , PUNCT issue-1678 15 24 conflict conflict NOUN issue-1678 15 25 . . PUNCT issue-1678 16 1 jel jel PROPN issue-1678 16 2 classification classification PROPN issue-1678 16 3 : : PUNCT issue-1678 16 4 h20 h20 PROPN issue-1678 16 5 , , PUNCT issue-1678 16 6 k34 k34 PROPN issue-1678 16 7 1 1 NUM issue-1678 16 8 . . PUNCT issue-1678 17 1 introduction introduction NOUN issue-1678 17 2 interest interest NOUN issue-1678 17 3 in in ADP issue-1678 17 4 taxation taxation NOUN issue-1678 17 5 as as ADP issue-1678 17 6 one one NUM issue-1678 17 7 of of ADP issue-1678 17 8 the the DET issue-1678 17 9 institutions institution NOUN issue-1678 17 10 of of ADP issue-1678 17 11 social social ADJ issue-1678 17 12 life life NOUN issue-1678 17 13 was be AUX issue-1678 17 14 manifested manifest VERB issue-1678 17 15 practically practically ADV issue-1678 17 16 at at ADP issue-1678 17 17 all all DET issue-1678 17 18 stages stage NOUN issue-1678 17 19 of of ADP issue-1678 17 20 the the DET issue-1678 17 21 development development NOUN issue-1678 17 22 of of ADP issue-1678 17 23 human human ADJ issue-1678 17 24 civilization civilization NOUN issue-1678 17 25 . . PUNCT issue-1678 18 1 it it PRON issue-1678 18 2 is be AUX issue-1678 18 3 noteworthy noteworthy ADJ issue-1678 18 4 that that SCONJ issue-1678 18 5 with with ADP issue-1678 18 6 the the DET issue-1678 18 7 development development NOUN issue-1678 18 8 of of ADP issue-1678 18 9 social social ADJ issue-1678 18 10 relations relation NOUN issue-1678 18 11 and and CCONJ issue-1678 18 12 the the DET issue-1678 18 13 strengthening strengthening NOUN issue-1678 18 14 of of ADP issue-1678 18 15 the the DET issue-1678 18 16 role role NOUN issue-1678 18 17 of of ADP issue-1678 18 18 taxes taxis NOUN issue-1678 18 19 as as ADP issue-1678 18 20 one one NUM issue-1678 18 21 of of ADP issue-1678 18 22 the the DET issue-1678 18 23 essential essential ADJ issue-1678 18 24 sources source NOUN issue-1678 18 25 of of ADP issue-1678 18 26 public public ADJ issue-1678 18 27 revenue revenue NOUN issue-1678 18 28 , , PUNCT issue-1678 18 29 the the DET issue-1678 18 30 question question NOUN issue-1678 18 31 of of ADP issue-1678 18 32 the the DET issue-1678 18 33 right right NOUN issue-1678 18 34 of of ADP issue-1678 18 35 the the DET issue-1678 18 36 state state NOUN issue-1678 18 37 to to PART issue-1678 18 38 levy levy VERB issue-1678 18 39 taxes taxis NOUN issue-1678 18 40 has have AUX issue-1678 18 41 lost lose VERB issue-1678 18 42 its its PRON issue-1678 18 43 relevance relevance NOUN issue-1678 18 44 and and CCONJ issue-1678 18 45 debatability debatability NOUN issue-1678 18 46 . . PUNCT issue-1678 19 1 the the DET issue-1678 19 2 question question NOUN issue-1678 19 3 of of ADP issue-1678 19 4 the the DET issue-1678 19 5 right right NOUN issue-1678 19 6 of of ADP issue-1678 19 7 the the DET issue-1678 19 8 state state NOUN issue-1678 19 9 to to PART issue-1678 19 10 levy levy VERB issue-1678 19 11 taxes taxis NOUN issue-1678 19 12 and and CCONJ issue-1678 19 13 the the DET issue-1678 19 14 obligation obligation NOUN issue-1678 19 15 of of ADP issue-1678 19 16 citizens citizen NOUN issue-1678 19 17 to to PART issue-1678 19 18 pay pay VERB issue-1678 19 19 them they PRON issue-1678 19 20 can can AUX issue-1678 19 21 be be AUX issue-1678 19 22 left leave VERB issue-1678 19 23 without without ADP issue-1678 19 24 consideration consideration NOUN issue-1678 19 25 ; ; PUNCT issue-1678 19 26 we we PRON issue-1678 19 27 are be AUX issue-1678 19 28 left leave VERB issue-1678 19 29 with with ADP issue-1678 19 30 the the DET issue-1678 19 31 rationale rationale NOUN issue-1678 19 32 for for ADP issue-1678 19 33 taxes taxis NOUN issue-1678 19 34 which which PRON issue-1678 19 35 derives derive VERB issue-1678 19 36 from from ADP issue-1678 19 37 the the DET issue-1678 19 38 sovereignty sovereignty NOUN issue-1678 19 39 of of ADP issue-1678 19 40 the the DET issue-1678 19 41 state state NOUN issue-1678 19 42 . . PUNCT issue-1678 20 1 development development NOUN issue-1678 20 2 of of ADP issue-1678 20 3 market market NOUN issue-1678 20 4 relations relation NOUN issue-1678 20 5 in in ADP issue-1678 20 6 ukraine ukraine NOUN issue-1678 20 7 is be AUX issue-1678 20 8 aimed aim VERB issue-1678 20 9 at at ADP issue-1678 20 10 building build VERB issue-1678 20 11 an an DET issue-1678 20 12 independent independent ADJ issue-1678 20 13 and and CCONJ issue-1678 20 14 autonomous autonomous ADJ issue-1678 20 15 state state NOUN issue-1678 20 16 . . PUNCT issue-1678 21 1 they they PRON issue-1678 21 2 require require VERB issue-1678 21 3 socio socio NOUN issue-1678 21 4 - - PUNCT issue-1678 21 5 economic economic ADJ issue-1678 21 6 and and CCONJ issue-1678 21 7 legal legal ADJ issue-1678 21 8 reforms reform NOUN issue-1678 21 9 to to PART issue-1678 21 10 create create VERB issue-1678 21 11 an an DET issue-1678 21 12 effective effective ADJ issue-1678 21 13 tax tax NOUN issue-1678 21 14 system system NOUN issue-1678 21 15 capable capable ADJ issue-1678 21 16 of of ADP issue-1678 21 17 ensuring ensure VERB issue-1678 21 18 the the DET issue-1678 21 19 tax tax NOUN issue-1678 21 20 security security NOUN issue-1678 21 21 of of ADP issue-1678 21 22 the the DET issue-1678 21 23 state state NOUN issue-1678 21 24 . . PUNCT issue-1678 22 1 given give VERB issue-1678 22 2 the the DET issue-1678 22 3 particular particular ADJ issue-1678 22 4 importance importance NOUN issue-1678 22 5 for for ADP issue-1678 22 6 the the DET issue-1678 22 7 state state NOUN issue-1678 22 8 of of ADP issue-1678 22 9 compliance compliance NOUN issue-1678 22 10 with with ADP issue-1678 22 11 the the DET issue-1678 22 12 public public ADJ issue-1678 22 13 interest interest NOUN issue-1678 22 14 in in ADP issue-1678 22 15 the the DET issue-1678 22 16 field field NOUN issue-1678 22 17 of of ADP issue-1678 22 18 taxation taxation NOUN issue-1678 22 19 and and CCONJ issue-1678 22 20 the the DET issue-1678 22 21 need need NOUN issue-1678 22 22 to to PART issue-1678 22 23 protect protect VERB issue-1678 22 24 the the DET issue-1678 22 25 rights right NOUN issue-1678 22 26 and and CCONJ issue-1678 22 27 legitimate legitimate ADJ issue-1678 22 28 interests interest NOUN issue-1678 22 29 of of ADP issue-1678 22 30 taxpayers taxpayer NOUN issue-1678 22 31 in in ADP issue-1678 22 32 the the DET issue-1678 22 33 field field NOUN issue-1678 22 34 of of ADP issue-1678 22 35 publiclaw publiclaw NOUN issue-1678 22 36 relations relation NOUN issue-1678 22 37 , , PUNCT issue-1678 22 38 the the DET issue-1678 22 39 issue issue NOUN issue-1678 22 40 of of ADP issue-1678 22 41 establishing establish VERB issue-1678 22 42 the the DET issue-1678 22 43 causes cause NOUN issue-1678 22 44 and and CCONJ issue-1678 22 45 resolution resolution NOUN issue-1678 22 46 of of ADP issue-1678 22 47 conflicts conflict NOUN issue-1678 22 48 in in ADP issue-1678 22 49 the the DET issue-1678 22 50 field field NOUN issue-1678 22 51 of of ADP issue-1678 22 52 tax tax NOUN issue-1678 22 53 relations relation NOUN issue-1678 22 54 requires require VERB issue-1678 22 55 proper proper ADJ issue-1678 22 56 attention attention NOUN issue-1678 22 57 . . PUNCT issue-1678 23 1 it it PRON issue-1678 23 2 should should AUX issue-1678 23 3 be be AUX issue-1678 23 4 noted note VERB issue-1678 23 5 that that SCONJ issue-1678 23 6 a a DET issue-1678 23 7 special special ADJ issue-1678 23 8 place place NOUN issue-1678 23 9 among among ADP issue-1678 23 10 legal legal ADJ issue-1678 23 11 conflicts conflict NOUN issue-1678 23 12 is be AUX issue-1678 23 13 occupied occupy VERB issue-1678 23 14 exactly exactly ADV issue-1678 23 15 by by ADP issue-1678 23 16 conflicts conflict NOUN issue-1678 23 17 in in ADP issue-1678 23 18 the the DET issue-1678 23 19 sphere sphere NOUN issue-1678 23 20 of of ADP issue-1678 23 21 tax tax NOUN issue-1678 23 22 relations relation NOUN issue-1678 23 23 , , PUNCT issue-1678 23 24 as as SCONJ issue-1678 23 25 they they PRON issue-1678 23 26 relate relate VERB issue-1678 23 27 to to ADP issue-1678 23 28 the the DET issue-1678 23 29 defining defining NOUN issue-1678 23 30 for for ADP issue-1678 23 31 the the DET issue-1678 23 32 state state NOUN issue-1678 23 33 and and CCONJ issue-1678 23 34 private private ADJ issue-1678 23 35 subjects subject NOUN issue-1678 23 36 sphere sphere ADV issue-1678 23 37 – – PUNCT issue-1678 23 38 financial financial ADJ issue-1678 23 39 . . PUNCT issue-1678 24 1 tax tax NOUN issue-1678 24 2 legal legal ADJ issue-1678 24 3 relations relation NOUN issue-1678 24 4 , , PUNCT issue-1678 24 5 by by ADP issue-1678 24 6 all all DET issue-1678 24 7 accounts account NOUN issue-1678 24 8 , , PUNCT issue-1678 24 9 are be AUX issue-1678 24 10 the the DET issue-1678 24 11 most most ADV issue-1678 24 12 conflictual conflictual ADJ issue-1678 24 13 baltic baltic ADJ issue-1678 24 14 journal journal PROPN issue-1678 24 15 of of ADP issue-1678 24 16 economic economic ADJ issue-1678 24 17 studies study NOUN issue-1678 24 18 29 29 NUM issue-1678 24 19 vol vol NOUN issue-1678 24 20 . . PROPN issue-1678 24 21 8 8 NUM issue-1678 25 1 no no NOUN issue-1678 25 2 . . NOUN issue-1678 25 3 1 1 NUM issue-1678 25 4 , , PUNCT issue-1678 25 5 2022 2022 NUM issue-1678 25 6 among among ADP issue-1678 25 7 others other NOUN issue-1678 25 8 . . PUNCT issue-1678 26 1 implementation implementation NOUN issue-1678 26 2 of of ADP issue-1678 26 3 tax tax NOUN issue-1678 26 4 - - PUNCT issue-1678 26 5 legal legal ADJ issue-1678 26 6 norms norm NOUN issue-1678 26 7 is be AUX issue-1678 26 8 accompanied accompany VERB issue-1678 26 9 by by ADP issue-1678 26 10 a a DET issue-1678 26 11 significant significant ADJ issue-1678 26 12 number number NOUN issue-1678 26 13 of of ADP issue-1678 26 14 legal legal ADJ issue-1678 26 15 conflicts conflict NOUN issue-1678 26 16 due due ADJ issue-1678 26 17 to to ADP issue-1678 26 18 different different ADJ issue-1678 26 19 reasons reason NOUN issue-1678 26 20 . . PUNCT issue-1678 27 1 so so ADV issue-1678 27 2 , , PUNCT issue-1678 27 3 in in ADP issue-1678 27 4 particular particular ADJ issue-1678 27 5 , , PUNCT issue-1678 27 6 due due ADP issue-1678 27 7 to to ADP issue-1678 27 8 inefficient inefficient ADJ issue-1678 27 9 administration administration NOUN issue-1678 27 10 of of ADP issue-1678 27 11 taxes taxis NOUN issue-1678 27 12 and and CCONJ issue-1678 27 13 fees fee NOUN issue-1678 27 14 , , PUNCT issue-1678 27 15 there there PRON issue-1678 27 16 are be VERB issue-1678 27 17 conflicts conflict NOUN issue-1678 27 18 between between ADP issue-1678 27 19 tax tax NOUN issue-1678 27 20 authorities authority NOUN issue-1678 27 21 and and CCONJ issue-1678 27 22 taxpayers taxpayer NOUN issue-1678 27 23 . . PUNCT issue-1678 28 1 timely timely ADJ issue-1678 28 2 identification identification NOUN issue-1678 28 3 of of ADP issue-1678 28 4 the the DET issue-1678 28 5 causes cause NOUN issue-1678 28 6 of of ADP issue-1678 28 7 tax tax NOUN issue-1678 28 8 conflicts conflict NOUN issue-1678 28 9 , , PUNCT issue-1678 28 10 forecasting forecast VERB issue-1678 28 11 their their PRON issue-1678 28 12 development development NOUN issue-1678 28 13 and and CCONJ issue-1678 28 14 the the DET issue-1678 28 15 use use NOUN issue-1678 28 16 of of ADP issue-1678 28 17 effective effective ADJ issue-1678 28 18 ways way NOUN issue-1678 28 19 of of ADP issue-1678 28 20 legal legal ADJ issue-1678 28 21 regulation regulation NOUN issue-1678 28 22 can can AUX issue-1678 28 23 significantly significantly ADV issue-1678 28 24 reduce reduce VERB issue-1678 28 25 social social ADJ issue-1678 28 26 tension tension NOUN issue-1678 28 27 in in ADP issue-1678 28 28 the the DET issue-1678 28 29 tax tax NOUN issue-1678 28 30 sphere sphere NOUN issue-1678 28 31 and and CCONJ issue-1678 28 32 the the DET issue-1678 28 33 burden burden NOUN issue-1678 28 34 on on ADP issue-1678 28 35 the the DET issue-1678 28 36 administrative administrative ADJ issue-1678 28 37 courts court NOUN issue-1678 28 38 to to PART issue-1678 28 39 resolve resolve VERB issue-1678 28 40 tax tax NOUN issue-1678 28 41 disputes dispute NOUN issue-1678 28 42 . . PUNCT issue-1678 29 1 proper proper ADJ issue-1678 29 2 execution execution NOUN issue-1678 29 3 by by ADP issue-1678 29 4 taxpayers taxpayer NOUN issue-1678 29 5 of of ADP issue-1678 29 6 duties duty NOUN issue-1678 29 7 on on ADP issue-1678 29 8 payment payment NOUN issue-1678 29 9 of of ADP issue-1678 29 10 taxes taxis NOUN issue-1678 29 11 and and CCONJ issue-1678 29 12 appropriate appropriate ADJ issue-1678 29 13 implementation implementation NOUN issue-1678 29 14 by by ADP issue-1678 29 15 tax tax NOUN issue-1678 29 16 authorities authority NOUN issue-1678 29 17 of of ADP issue-1678 29 18 their their PRON issue-1678 29 19 powers power NOUN issue-1678 29 20 ensure ensure VERB issue-1678 29 21 the the DET issue-1678 29 22 balance balance NOUN issue-1678 29 23 of of ADP issue-1678 29 24 private private ADJ issue-1678 29 25 and and CCONJ issue-1678 29 26 public public ADJ issue-1678 29 27 interests interest NOUN issue-1678 29 28 in in ADP issue-1678 29 29 the the DET issue-1678 29 30 tax tax NOUN issue-1678 29 31 sphere sphere NOUN issue-1678 29 32 and and CCONJ issue-1678 29 33 prevent prevent VERB issue-1678 29 34 the the DET issue-1678 29 35 emergence emergence NOUN issue-1678 29 36 of of ADP issue-1678 29 37 conflicts conflict NOUN issue-1678 29 38 . . PUNCT issue-1678 30 1 unfortunately unfortunately ADV issue-1678 30 2 , , PUNCT issue-1678 30 3 the the DET issue-1678 30 4 practice practice NOUN issue-1678 30 5 of of ADP issue-1678 30 6 tax tax NOUN issue-1678 30 7 law law NOUN issue-1678 30 8 enforcement enforcement NOUN issue-1678 30 9 in in ADP issue-1678 30 10 recent recent ADJ issue-1678 30 11 years year NOUN issue-1678 30 12 shows show VERB issue-1678 30 13 the the DET issue-1678 30 14 growth growth NOUN issue-1678 30 15 of of ADP issue-1678 30 16 tax tax NOUN issue-1678 30 17 conflicts conflict NOUN issue-1678 30 18 . . PUNCT issue-1678 31 1 the the DET issue-1678 31 2 above above ADJ issue-1678 31 3 arguments argument NOUN issue-1678 31 4 show show VERB issue-1678 31 5 that that SCONJ issue-1678 31 6 today today NOUN issue-1678 31 7 there there PRON issue-1678 31 8 is be VERB issue-1678 31 9 a a DET issue-1678 31 10 need need NOUN issue-1678 31 11 for for ADP issue-1678 31 12 rethinking rethink VERB issue-1678 31 13 the the DET issue-1678 31 14 essence essence NOUN issue-1678 31 15 of of ADP issue-1678 31 16 tax tax NOUN issue-1678 31 17 conflicts conflict NOUN issue-1678 31 18 and and CCONJ issue-1678 31 19 the the DET issue-1678 31 20 development development NOUN issue-1678 31 21 on on ADP issue-1678 31 22 this this DET issue-1678 31 23 basis basis NOUN issue-1678 31 24 of of ADP issue-1678 31 25 new new ADJ issue-1678 31 26 scientific scientific ADJ issue-1678 31 27 - - PUNCT issue-1678 31 28 theoretical theoretical ADJ issue-1678 31 29 and and CCONJ issue-1678 31 30 practical practical ADJ issue-1678 31 31 provisions provision NOUN issue-1678 31 32 aimed aim VERB issue-1678 31 33 at at ADP issue-1678 31 34 preventing prevent VERB issue-1678 31 35 and and CCONJ issue-1678 31 36 reducing reduce VERB issue-1678 31 37 them they PRON issue-1678 31 38 . . PUNCT issue-1678 32 1 2 2 X issue-1678 32 2 . . X issue-1678 32 3 analysis analysis NOUN issue-1678 32 4 of of ADP issue-1678 32 5 recent recent ADJ issue-1678 32 6 research research NOUN issue-1678 32 7 and and CCONJ issue-1678 32 8 publications publication VERB issue-1678 32 9 the the DET issue-1678 32 10 issue issue NOUN issue-1678 32 11 of of ADP issue-1678 32 12 resolving resolve VERB issue-1678 32 13 tax tax NOUN issue-1678 32 14 disputes dispute NOUN issue-1678 32 15 is be AUX issue-1678 32 16 relevant relevant ADJ issue-1678 32 17 and and CCONJ issue-1678 32 18 studied study VERB issue-1678 32 19 in in ADP issue-1678 32 20 the the DET issue-1678 32 21 literature literature NOUN issue-1678 32 22 of of ADP issue-1678 32 23 the the DET issue-1678 32 24 country country NOUN issue-1678 32 25 , , PUNCT issue-1678 32 26 in in ADP issue-1678 32 27 particular particular ADJ issue-1678 32 28 by by ADP issue-1678 32 29 such such ADJ issue-1678 32 30 lawyers lawyer NOUN issue-1678 32 31 as as ADP issue-1678 32 32 o. o. PROPN issue-1678 32 33 m. m. PROPN issue-1678 32 34 bondarenko bondarenko PROPN issue-1678 32 35 , , PUNCT issue-1678 32 36 o. o. PROPN issue-1678 32 37 o. o. PROPN issue-1678 32 38 dmytryk dmytryk PROPN issue-1678 32 39 , , PUNCT issue-1678 32 40 v. v. ADP issue-1678 32 41 o. o. PROPN issue-1678 32 42 kurylo kurylo PROPN issue-1678 32 43 , , PUNCT issue-1678 32 44 m. m. NOUN issue-1678 32 45 p. p. PROPN issue-1678 32 46 kucheriavenko kucheriavenko PROPN issue-1678 32 47 , , PUNCT issue-1678 32 48 k. k. PROPN issue-1678 32 49 v. v. PROPN issue-1678 32 50 minaieva minaieva PROPN issue-1678 32 51 , , PUNCT issue-1678 32 52 a. a. PROPN issue-1678 32 53 o. o. PROPN issue-1678 32 54 monaienko monaienko PROPN issue-1678 32 55 , , PUNCT issue-1678 32 56 ye ye PROPN issue-1678 32 57 . . PUNCT issue-1678 32 58 a. a. PROPN issue-1678 32 59 usenko usenko PROPN issue-1678 32 60 . . PUNCT issue-1678 33 1 the the DET issue-1678 33 2 ratio ratio NOUN issue-1678 33 3 of of ADP issue-1678 33 4 rights right NOUN issue-1678 33 5 and and CCONJ issue-1678 33 6 obligations obligation NOUN issue-1678 33 7 of of ADP issue-1678 33 8 taxpayers taxpayer NOUN issue-1678 33 9 and and CCONJ issue-1678 33 10 the the DET issue-1678 33 11 state state NOUN issue-1678 33 12 , , PUNCT issue-1678 33 13 represented represent VERB issue-1678 33 14 by by ADP issue-1678 33 15 the the DET issue-1678 33 16 tax tax NOUN issue-1678 33 17 authorities authority NOUN issue-1678 33 18 , , PUNCT issue-1678 33 19 is be AUX issue-1678 33 20 the the DET issue-1678 33 21 criterion criterion NOUN issue-1678 33 22 that that PRON issue-1678 33 23 determines determine VERB issue-1678 33 24 not not PART issue-1678 33 25 only only ADV issue-1678 33 26 the the DET issue-1678 33 27 legal legal ADJ issue-1678 33 28 status status NOUN issue-1678 33 29 of of ADP issue-1678 33 30 the the DET issue-1678 33 31 taxpayer taxpayer NOUN issue-1678 33 32 , , PUNCT issue-1678 33 33 but but CCONJ issue-1678 33 34 also also ADV issue-1678 33 35 the the DET issue-1678 33 36 freedom freedom NOUN issue-1678 33 37 and and CCONJ issue-1678 33 38 openness openness NOUN issue-1678 33 39 of of ADP issue-1678 33 40 doing do VERB issue-1678 33 41 business business NOUN issue-1678 33 42 in in ADP issue-1678 33 43 the the DET issue-1678 33 44 state state NOUN issue-1678 33 45 as as ADP issue-1678 33 46 a a DET issue-1678 33 47 whole whole NOUN issue-1678 33 48 . . PUNCT issue-1678 34 1 unfortunately unfortunately ADV issue-1678 34 2 , , PUNCT issue-1678 34 3 there there PRON issue-1678 34 4 is be VERB issue-1678 34 5 an an DET issue-1678 34 6 obvious obvious ADJ issue-1678 34 7 imbalance imbalance NOUN issue-1678 34 8 of of ADP issue-1678 34 9 rights right NOUN issue-1678 34 10 and and CCONJ issue-1678 34 11 obligations obligation NOUN issue-1678 34 12 of of ADP issue-1678 34 13 taxpayers taxpayer NOUN issue-1678 34 14 and and CCONJ issue-1678 34 15 the the DET issue-1678 34 16 state state NOUN issue-1678 34 17 in in ADP issue-1678 34 18 favor favor NOUN issue-1678 34 19 of of ADP issue-1678 34 20 the the DET issue-1678 34 21 latter latter ADJ issue-1678 34 22 . . PUNCT issue-1678 35 1 the the DET issue-1678 35 2 tax tax NOUN issue-1678 35 3 system system NOUN issue-1678 35 4 reflects reflect VERB issue-1678 35 5 the the DET issue-1678 35 6 contradictory contradictory ADJ issue-1678 35 7 nature nature NOUN issue-1678 35 8 of of ADP issue-1678 35 9 the the DET issue-1678 35 10 country country NOUN issue-1678 35 11 's 's PART issue-1678 35 12 economic economic ADJ issue-1678 35 13 and and CCONJ issue-1678 35 14 political political ADJ issue-1678 35 15 development development NOUN issue-1678 35 16 . . PUNCT issue-1678 36 1 on on ADP issue-1678 36 2 the the DET issue-1678 36 3 one one NUM issue-1678 36 4 hand hand NOUN issue-1678 36 5 , , PUNCT issue-1678 36 6 the the DET issue-1678 36 7 tasks task NOUN issue-1678 36 8 facing face VERB issue-1678 36 9 the the DET issue-1678 36 10 public public ADJ issue-1678 36 11 authorities authority NOUN issue-1678 36 12 need need VERB issue-1678 36 13 to to PART issue-1678 36 14 maximize maximize VERB issue-1678 36 15 tax tax NOUN issue-1678 36 16 revenues revenue NOUN issue-1678 36 17 . . PUNCT issue-1678 37 1 besides besides SCONJ issue-1678 37 2 , , PUNCT issue-1678 37 3 there there PRON issue-1678 37 4 is be VERB issue-1678 37 5 an an DET issue-1678 37 6 obvious obvious ADJ issue-1678 37 7 need need NOUN issue-1678 37 8 to to PART issue-1678 37 9 develop develop VERB issue-1678 37 10 the the DET issue-1678 37 11 priority priority NOUN issue-1678 37 12 branches branch NOUN issue-1678 37 13 of of ADP issue-1678 37 14 economy economy NOUN issue-1678 37 15 , , PUNCT issue-1678 37 16 to to PART issue-1678 37 17 support support VERB issue-1678 37 18 private private ADJ issue-1678 37 19 business business NOUN issue-1678 37 20 , , PUNCT issue-1678 37 21 which which PRON issue-1678 37 22 implies imply VERB issue-1678 37 23 a a DET issue-1678 37 24 liberal liberal ADJ issue-1678 37 25 tax tax NOUN issue-1678 37 26 policy policy NOUN issue-1678 37 27 ; ; PUNCT issue-1678 37 28 reduction reduction NOUN issue-1678 37 29 of of ADP issue-1678 37 30 tax tax NOUN issue-1678 37 31 rates rate NOUN issue-1678 37 32 , , PUNCT issue-1678 37 33 first first ADV issue-1678 37 34 of of ADP issue-1678 37 35 all all PRON issue-1678 37 36 , , PUNCT issue-1678 37 37 in in ADP issue-1678 37 38 the the DET issue-1678 37 39 real real ADJ issue-1678 37 40 sector sector NOUN issue-1678 37 41 of of ADP issue-1678 37 42 the the DET issue-1678 37 43 national national ADJ issue-1678 37 44 economy economy NOUN issue-1678 37 45 . . PUNCT issue-1678 38 1 taxation taxation NOUN issue-1678 38 2 is be AUX issue-1678 38 3 predominantly predominantly ADV issue-1678 38 4 aimed aim VERB issue-1678 38 5 at at ADP issue-1678 38 6 current current ADJ issue-1678 38 7 increases increase NOUN issue-1678 38 8 in in ADP issue-1678 38 9 tax tax NOUN issue-1678 38 10 revenues revenue NOUN issue-1678 38 11 , , PUNCT issue-1678 38 12 resulting result VERB issue-1678 38 13 in in ADP issue-1678 38 14 an an DET issue-1678 38 15 actually actually ADV issue-1678 38 16 inflated inflate VERB issue-1678 38 17 aggregate aggregate ADJ issue-1678 38 18 burden burden NOUN issue-1678 38 19 of of ADP issue-1678 38 20 assessed assessed ADJ issue-1678 38 21 taxes taxis NOUN issue-1678 38 22 that that PRON issue-1678 38 23 average average ADJ issue-1678 38 24 taxpayers taxpayer NOUN issue-1678 38 25 can can AUX issue-1678 38 26 not not PART issue-1678 38 27 bear bear VERB issue-1678 38 28 . . PUNCT issue-1678 39 1 it it PRON issue-1678 39 2 is be AUX issue-1678 39 3 true true ADJ issue-1678 39 4 that that SCONJ issue-1678 39 5 the the DET issue-1678 39 6 right right NOUN issue-1678 39 7 to to PART issue-1678 39 8 levy levy VERB issue-1678 39 9 taxes taxis NOUN issue-1678 39 10 is be AUX issue-1678 39 11 a a DET issue-1678 39 12 partial partial ADJ issue-1678 39 13 manifestation manifestation NOUN issue-1678 39 14 in in ADP issue-1678 39 15 the the DET issue-1678 39 16 state state NOUN issue-1678 39 17 's 's PART issue-1678 39 18 power power NOUN issue-1678 39 19 over over ADP issue-1678 39 20 its its PRON issue-1678 39 21 citizens citizen NOUN issue-1678 39 22 . . PUNCT issue-1678 40 1 however however ADV issue-1678 40 2 , , PUNCT issue-1678 40 3 the the DET issue-1678 40 4 fact fact NOUN issue-1678 40 5 that that SCONJ issue-1678 40 6 taxes taxis NOUN issue-1678 40 7 are be AUX issue-1678 40 8 necessary necessary ADJ issue-1678 40 9 in in ADP issue-1678 40 10 a a DET issue-1678 40 11 modern modern ADJ issue-1678 40 12 state state NOUN issue-1678 40 13 in in ADP issue-1678 40 14 no no DET issue-1678 40 15 way way NOUN issue-1678 40 16 means mean VERB issue-1678 40 17 that that SCONJ issue-1678 40 18 each each DET issue-1678 40 19 tax tax NOUN issue-1678 40 20 is be AUX issue-1678 40 21 justified justify VERB issue-1678 40 22 in in ADP issue-1678 40 23 content content NOUN issue-1678 40 24 , , PUNCT issue-1678 40 25 proportionality proportionality NOUN issue-1678 40 26 , , PUNCT issue-1678 40 27 and and CCONJ issue-1678 40 28 scope scope NOUN issue-1678 40 29 , , PUNCT issue-1678 40 30 nor nor CCONJ issue-1678 40 31 that that SCONJ issue-1678 40 32 the the DET issue-1678 40 33 overall overall ADJ issue-1678 40 34 tax tax NOUN issue-1678 40 35 burden burden NOUN issue-1678 40 36 imposed impose VERB issue-1678 40 37 on on ADP issue-1678 40 38 taxpayers taxpayer NOUN issue-1678 40 39 is be AUX issue-1678 40 40 justified justify VERB issue-1678 40 41 . . PUNCT issue-1678 41 1 it it PRON issue-1678 41 2 is be AUX issue-1678 41 3 this this DET issue-1678 41 4 circumstance circumstance NOUN issue-1678 41 5 that that PRON issue-1678 41 6 leads lead VERB issue-1678 41 7 to to ADP issue-1678 41 8 many many ADJ issue-1678 41 9 contradictions contradiction NOUN issue-1678 41 10 arising arise VERB issue-1678 41 11 in in ADP issue-1678 41 12 the the DET issue-1678 41 13 sphere sphere NOUN issue-1678 41 14 of of ADP issue-1678 41 15 relations relation NOUN issue-1678 41 16 related relate VERB issue-1678 41 17 to to ADP issue-1678 41 18 the the DET issue-1678 41 19 calculation calculation NOUN issue-1678 41 20 and and CCONJ issue-1678 41 21 payment payment NOUN issue-1678 41 22 of of ADP issue-1678 41 23 taxes taxis NOUN issue-1678 41 24 and and CCONJ issue-1678 41 25 fees fee NOUN issue-1678 41 26 . . PUNCT issue-1678 42 1 as as SCONJ issue-1678 42 2 rightly rightly ADV issue-1678 42 3 points point VERB issue-1678 42 4 out out ADP issue-1678 42 5 yu yu PROPN issue-1678 42 6 . . PUNCT issue-1678 42 7 a. a. PROPN issue-1678 42 8 krokhina krokhina PROPN issue-1678 42 9 , , PUNCT issue-1678 42 10 relations relation NOUN issue-1678 42 11 and and CCONJ issue-1678 42 12 public public ADJ issue-1678 42 13 relations relation NOUN issue-1678 42 14 arising arise VERB issue-1678 42 15 between between ADP issue-1678 42 16 private private ADJ issue-1678 42 17 and and CCONJ issue-1678 42 18 public public ADJ issue-1678 42 19 entities entity NOUN issue-1678 42 20 in in ADP issue-1678 42 21 the the DET issue-1678 42 22 process process NOUN issue-1678 42 23 of of ADP issue-1678 42 24 financial financial ADJ issue-1678 42 25 activity activity NOUN issue-1678 42 26 of of ADP issue-1678 42 27 the the DET issue-1678 42 28 state state NOUN issue-1678 42 29 , , PUNCT issue-1678 42 30 are be AUX issue-1678 42 31 multidimensional multidimensional ADJ issue-1678 42 32 , , PUNCT issue-1678 42 33 complex complex ADJ issue-1678 42 34 in in ADP issue-1678 42 35 nature nature NOUN issue-1678 42 36 , , PUNCT issue-1678 42 37 and and CCONJ issue-1678 42 38 in in ADP issue-1678 42 39 their their PRON issue-1678 42 40 social social ADJ issue-1678 42 41 , , PUNCT issue-1678 42 42 political political ADJ issue-1678 42 43 and and CCONJ issue-1678 42 44 legal legal ADJ issue-1678 42 45 content content NOUN issue-1678 42 46 – – PUNCT issue-1678 42 47 at at ADP issue-1678 42 48 first first ADV issue-1678 42 49 , , PUNCT issue-1678 42 50 a a DET issue-1678 42 51 conflictual conflictual ADJ issue-1678 42 52 nature nature NOUN issue-1678 42 53 . . PUNCT issue-1678 43 1 and and CCONJ issue-1678 43 2 these these DET issue-1678 43 3 conflicts conflict NOUN issue-1678 43 4 are be AUX issue-1678 43 5 caused cause VERB issue-1678 43 6 primarily primarily ADV issue-1678 43 7 by by ADP issue-1678 43 8 contradictions contradiction NOUN issue-1678 43 9 between between ADP issue-1678 43 10 private private ADJ issue-1678 43 11 and and CCONJ issue-1678 43 12 public public ADJ issue-1678 43 13 property property NOUN issue-1678 43 14 interests interest NOUN issue-1678 43 15 . . PUNCT issue-1678 44 1 the the DET issue-1678 44 2 state state NOUN issue-1678 44 3 as as ADP issue-1678 44 4 an an DET issue-1678 44 5 exponent exponent NOUN issue-1678 44 6 of of ADP issue-1678 44 7 public public ADJ issue-1678 44 8 interests interest NOUN issue-1678 44 9 expresses express VERB issue-1678 44 10 group group NOUN issue-1678 44 11 interests interest NOUN issue-1678 44 12 , , PUNCT issue-1678 44 13 always always ADV issue-1678 44 14 coinciding coincide VERB issue-1678 44 15 with with ADP issue-1678 44 16 the the DET issue-1678 44 17 interests interest NOUN issue-1678 44 18 of of ADP issue-1678 44 19 an an DET issue-1678 44 20 individual individual NOUN issue-1678 44 21 ( ( PUNCT issue-1678 44 22 krokhina krokhina PROPN issue-1678 44 23 , , PUNCT issue-1678 44 24 2003 2003 NUM issue-1678 44 25 ) ) PUNCT issue-1678 44 26 . . PUNCT issue-1678 45 1 according accord VERB issue-1678 45 2 to to ADP issue-1678 45 3 m. m. NOUN issue-1678 45 4 v. v. CCONJ issue-1678 45 5 karasova karasova PROPN issue-1678 45 6 , , PUNCT issue-1678 45 7 if if SCONJ issue-1678 45 8 existing exist VERB issue-1678 45 9 at at ADP issue-1678 45 10 the the DET issue-1678 45 11 level level NOUN issue-1678 45 12 of of ADP issue-1678 45 13 society society NOUN issue-1678 45 14 as as ADP issue-1678 45 15 a a DET issue-1678 45 16 whole whole NOUN issue-1678 45 17 , , PUNCT issue-1678 45 18 the the DET issue-1678 45 19 objective objective ADJ issue-1678 45 20 need need NOUN issue-1678 45 21 for for ADP issue-1678 45 22 financial financial ADJ issue-1678 45 23 support support NOUN issue-1678 45 24 of of ADP issue-1678 45 25 the the DET issue-1678 45 26 state state NOUN issue-1678 45 27 is be AUX issue-1678 45 28 transformed transform VERB issue-1678 45 29 into into ADP issue-1678 45 30 a a DET issue-1678 45 31 political political ADJ issue-1678 45 32 interest interest NOUN issue-1678 45 33 and and CCONJ issue-1678 45 34 is be AUX issue-1678 45 35 realized realize VERB issue-1678 45 36 by by ADP issue-1678 45 37 the the DET issue-1678 45 38 whole whole ADJ issue-1678 45 39 society society NOUN issue-1678 45 40 , , PUNCT issue-1678 45 41 then then ADV issue-1678 45 42 at at ADP issue-1678 45 43 the the DET issue-1678 45 44 level level NOUN issue-1678 45 45 of of ADP issue-1678 45 46 an an DET issue-1678 45 47 individual individual ADJ issue-1678 45 48 such such ADJ issue-1678 45 49 transformation transformation NOUN issue-1678 45 50 is be AUX issue-1678 45 51 objectively objectively ADV issue-1678 45 52 absent absent ADJ issue-1678 45 53 . . PUNCT issue-1678 46 1 that that PRON issue-1678 46 2 is be AUX issue-1678 46 3 why why SCONJ issue-1678 46 4 each each DET issue-1678 46 5 individual individual NOUN issue-1678 46 6 is be AUX issue-1678 46 7 not not PART issue-1678 46 8 interested interested ADJ issue-1678 46 9 in in ADP issue-1678 46 10 paying pay VERB issue-1678 46 11 taxes taxis NOUN issue-1678 46 12 to to ADP issue-1678 46 13 the the DET issue-1678 46 14 state state NOUN issue-1678 46 15 budget budget NOUN issue-1678 46 16 , , PUNCT issue-1678 46 17 as as SCONJ issue-1678 46 18 it it PRON issue-1678 46 19 is be AUX issue-1678 46 20 associated associate VERB issue-1678 46 21 with with ADP issue-1678 46 22 a a DET issue-1678 46 23 direct direct ADJ issue-1678 46 24 restriction restriction NOUN issue-1678 46 25 of of ADP issue-1678 46 26 his his PRON issue-1678 46 27 personal personal ADJ issue-1678 46 28 interests interest NOUN issue-1678 46 29 ( ( PUNCT issue-1678 46 30 karasova karasova X issue-1678 46 31 , , PUNCT issue-1678 46 32 2003 2003 NUM issue-1678 46 33 ) ) PUNCT issue-1678 46 34 . . PUNCT issue-1678 47 1 3 3 X issue-1678 47 2 . . X issue-1678 47 3 regulatory regulatory ADJ issue-1678 47 4 and and CCONJ issue-1678 47 5 legal legal ADJ issue-1678 47 6 framework framework NOUN issue-1678 47 7 for for ADP issue-1678 47 8 tax tax NOUN issue-1678 47 9 relations relation NOUN issue-1678 47 10 public public ADJ issue-1678 47 11 interest interest NOUN issue-1678 47 12 , , PUNCT issue-1678 47 13 which which PRON issue-1678 47 14 directly directly ADV issue-1678 47 15 determines determine VERB issue-1678 47 16 the the DET issue-1678 47 17 degree degree NOUN issue-1678 47 18 of of ADP issue-1678 47 19 normative normative ADJ issue-1678 47 20 regulation regulation NOUN issue-1678 47 21 of of ADP issue-1678 47 22 these these DET issue-1678 47 23 tax tax NOUN issue-1678 47 24 relations relation NOUN issue-1678 47 25 , , PUNCT issue-1678 47 26 forces force VERB issue-1678 47 27 the the DET issue-1678 47 28 state state NOUN issue-1678 47 29 to to PART issue-1678 47 30 introduce introduce VERB issue-1678 47 31 these these DET issue-1678 47 32 relations relation NOUN issue-1678 47 33 in in ADP issue-1678 47 34 a a DET issue-1678 47 35 rigid rigid ADJ issue-1678 47 36 legal legal ADJ issue-1678 47 37 framework framework NOUN issue-1678 47 38 in in ADP issue-1678 47 39 order order NOUN issue-1678 47 40 to to PART issue-1678 47 41 eliminate eliminate VERB issue-1678 47 42 the the DET issue-1678 47 43 discretion discretion NOUN issue-1678 47 44 of of ADP issue-1678 47 45 the the DET issue-1678 47 46 parties party NOUN issue-1678 47 47 or or CCONJ issue-1678 47 48 to to PART issue-1678 47 49 minimize minimize VERB issue-1678 47 50 it it PRON issue-1678 47 51 in in ADP issue-1678 47 52 the the DET issue-1678 47 53 payment payment NOUN issue-1678 47 54 of of ADP issue-1678 47 55 obligatory obligatory ADJ issue-1678 47 56 payments payment NOUN issue-1678 47 57 . . PUNCT issue-1678 48 1 objectives objective NOUN issue-1678 48 2 of of ADP issue-1678 48 3 legal legal ADJ issue-1678 48 4 regulation regulation NOUN issue-1678 48 5 are be AUX issue-1678 48 6 achieved achieve VERB issue-1678 48 7 by by ADP issue-1678 48 8 enshrining enshrine VERB issue-1678 48 9 positive positive ADJ issue-1678 48 10 obligations obligation NOUN issue-1678 48 11 and and CCONJ issue-1678 48 12 legal legal ADJ issue-1678 48 13 prohibitions prohibition NOUN issue-1678 48 14 . . PUNCT issue-1678 49 1 however however ADV issue-1678 49 2 , , PUNCT issue-1678 49 3 it it PRON issue-1678 49 4 is be AUX issue-1678 49 5 important important ADJ issue-1678 49 6 to to PART issue-1678 49 7 note note VERB issue-1678 49 8 that that SCONJ issue-1678 49 9 in in ADP issue-1678 49 10 a a DET issue-1678 49 11 state state NOUN issue-1678 49 12 governed govern VERB issue-1678 49 13 by by ADP issue-1678 49 14 the the DET issue-1678 49 15 rule rule NOUN issue-1678 49 16 of of ADP issue-1678 49 17 law law NOUN issue-1678 49 18 , , PUNCT issue-1678 49 19 this this DET issue-1678 49 20 method method NOUN issue-1678 49 21 of of ADP issue-1678 49 22 legal legal ADJ issue-1678 49 23 regulation regulation NOUN issue-1678 49 24 , , PUNCT issue-1678 49 25 in in ADP issue-1678 49 26 turn turn NOUN issue-1678 49 27 , , PUNCT issue-1678 49 28 dictates dictate VERB issue-1678 49 29 the the DET issue-1678 49 30 need need NOUN issue-1678 49 31 to to PART issue-1678 49 32 provide provide VERB issue-1678 49 33 certain certain ADJ issue-1678 49 34 legislative legislative ADJ issue-1678 49 35 conditions condition NOUN issue-1678 49 36 for for ADP issue-1678 49 37 the the DET issue-1678 49 38 implementation implementation NOUN issue-1678 49 39 of of ADP issue-1678 49 40 the the DET issue-1678 49 41 requirements requirement NOUN issue-1678 49 42 of of ADP issue-1678 49 43 public public ADJ issue-1678 49 44 authority authority NOUN issue-1678 49 45 , , PUNCT issue-1678 49 46 as as ADV issue-1678 49 47 well well ADV issue-1678 49 48 as as ADP issue-1678 49 49 define define VERB issue-1678 49 50 and and CCONJ issue-1678 49 51 legislate legislate VERB issue-1678 49 52 mechanisms mechanism NOUN issue-1678 49 53 to to PART issue-1678 49 54 make make VERB issue-1678 49 55 tax tax NOUN issue-1678 49 56 collection collection NOUN issue-1678 49 57 arbitrary arbitrary ADJ issue-1678 49 58 . . PUNCT issue-1678 50 1 in in ADP issue-1678 50 2 this this DET issue-1678 50 3 connection connection NOUN issue-1678 50 4 , , PUNCT issue-1678 50 5 one one NUM issue-1678 50 6 of of ADP issue-1678 50 7 the the DET issue-1678 50 8 important important ADJ issue-1678 50 9 guarantees guarantee NOUN issue-1678 50 10 for for ADP issue-1678 50 11 taxpayers taxpayer NOUN issue-1678 50 12 against against ADP issue-1678 50 13 unjustified unjustified ADJ issue-1678 50 14 deprivation deprivation NOUN issue-1678 50 15 of of ADP issue-1678 50 16 their their PRON issue-1678 50 17 property property NOUN issue-1678 50 18 , , PUNCT issue-1678 50 19 developed develop VERB issue-1678 50 20 at at ADP issue-1678 50 21 the the DET issue-1678 50 22 present present ADJ issue-1678 50 23 stage stage NOUN issue-1678 50 24 of of ADP issue-1678 50 25 development development NOUN issue-1678 50 26 of of ADP issue-1678 50 27 the the DET issue-1678 50 28 theory theory NOUN issue-1678 50 29 of of ADP issue-1678 50 30 tax tax NOUN issue-1678 50 31 law law NOUN issue-1678 50 32 , , PUNCT issue-1678 50 33 is be AUX issue-1678 50 34 the the DET issue-1678 50 35 establishment establishment NOUN issue-1678 50 36 by by ADP issue-1678 50 37 law law NOUN issue-1678 50 38 of of ADP issue-1678 50 39 the the DET issue-1678 50 40 types type NOUN issue-1678 50 41 and and CCONJ issue-1678 50 42 bases basis NOUN issue-1678 50 43 of of ADP issue-1678 50 44 mandatory mandatory ADJ issue-1678 50 45 payment payment NOUN issue-1678 50 46 , , PUNCT issue-1678 50 47 the the DET issue-1678 50 48 order order NOUN issue-1678 50 49 of of ADP issue-1678 50 50 its its PRON issue-1678 50 51 payment payment NOUN issue-1678 50 52 , , PUNCT issue-1678 50 53 the the DET issue-1678 50 54 limits limit NOUN issue-1678 50 55 of of ADP issue-1678 50 56 legitimate legitimate ADJ issue-1678 50 57 requirements requirement NOUN issue-1678 50 58 of of ADP issue-1678 50 59 the the DET issue-1678 50 60 state state NOUN issue-1678 50 61 , , PUNCT issue-1678 50 62 as as ADV issue-1678 50 63 well well ADV issue-1678 50 64 as as ADP issue-1678 50 65 the the DET issue-1678 50 66 limits limit NOUN issue-1678 50 67 of of ADP issue-1678 50 68 power power NOUN issue-1678 50 69 competence competence NOUN issue-1678 50 70 of of ADP issue-1678 50 71 the the DET issue-1678 50 72 state state NOUN issue-1678 50 73 represented represent VERB issue-1678 50 74 by by ADP issue-1678 50 75 the the DET issue-1678 50 76 relevant relevant ADJ issue-1678 50 77 authorized authorized ADJ issue-1678 50 78 government government NOUN issue-1678 50 79 bodies body NOUN issue-1678 50 80 . . PUNCT issue-1678 51 1 in in ADP issue-1678 51 2 the the DET issue-1678 51 3 process process NOUN issue-1678 51 4 of of ADP issue-1678 51 5 formation formation NOUN issue-1678 51 6 and and CCONJ issue-1678 51 7 development development NOUN issue-1678 51 8 of of ADP issue-1678 51 9 tax tax NOUN issue-1678 51 10 legislation legislation NOUN issue-1678 51 11 , , PUNCT issue-1678 51 12 it it PRON issue-1678 51 13 can can AUX issue-1678 51 14 be be AUX issue-1678 51 15 argued argue VERB issue-1678 51 16 that that SCONJ issue-1678 51 17 legally legally ADV issue-1678 51 18 established establish VERB issue-1678 51 19 tax tax NOUN issue-1678 51 20 can can AUX issue-1678 51 21 be be AUX issue-1678 51 22 considered consider VERB issue-1678 51 23 only only ADV issue-1678 51 24 when when SCONJ issue-1678 51 25 its its PRON issue-1678 51 26 collection collection NOUN issue-1678 51 27 is be AUX issue-1678 51 28 provided provide VERB issue-1678 51 29 by by ADP issue-1678 51 30 the the DET issue-1678 51 31 relevant relevant ADJ issue-1678 51 32 general general ADJ issue-1678 51 33 legal legal ADJ issue-1678 51 34 bases basis NOUN issue-1678 51 35 of of ADP issue-1678 51 36 legislation legislation NOUN issue-1678 51 37 by by ADP issue-1678 51 38 an an DET issue-1678 51 39 act act NOUN issue-1678 51 40 of of ADP issue-1678 51 41 tax tax NOUN issue-1678 51 42 legislation legislation NOUN issue-1678 51 43 , , PUNCT issue-1678 51 44 adopted adopt VERB issue-1678 51 45 and and CCONJ issue-1678 51 46 enacted enact VERB issue-1678 51 47 in in ADP issue-1678 51 48 the the DET issue-1678 51 49 prescribed prescribed ADJ issue-1678 51 50 manner manner NOUN issue-1678 51 51 , , PUNCT issue-1678 51 52 which which PRON issue-1678 51 53 defines define VERB issue-1678 51 54 all all DET issue-1678 51 55 the the DET issue-1678 51 56 essential essential ADJ issue-1678 51 57 elements element NOUN issue-1678 51 58 of of ADP issue-1678 51 59 taxation taxation NOUN issue-1678 51 60 and and CCONJ issue-1678 51 61 provides provide VERB issue-1678 51 62 legal legal ADJ issue-1678 51 63 guarantees guarantee NOUN issue-1678 51 64 to to ADP issue-1678 51 65 taxpayers taxpayer NOUN issue-1678 51 66 against against ADP issue-1678 51 67 arbitrary arbitrary ADJ issue-1678 51 68 deprivation deprivation NOUN issue-1678 51 69 of of ADP issue-1678 51 70 their their PRON issue-1678 51 71 property property NOUN issue-1678 51 72 . . PUNCT issue-1678 52 1 thus thus ADV issue-1678 52 2 , , PUNCT issue-1678 52 3 in in ADP issue-1678 52 4 particular particular ADJ issue-1678 52 5 , , PUNCT issue-1678 52 6 according accord VERB issue-1678 52 7 to to ADP issue-1678 52 8 item item NOUN issue-1678 52 9 4.1.9 4.1.9 NUM issue-1678 52 10 of of ADP issue-1678 52 11 article article NOUN issue-1678 52 12 4 4 NUM issue-1678 52 13 of of ADP issue-1678 52 14 the the DET issue-1678 52 15 tax tax NOUN issue-1678 52 16 code code NOUN issue-1678 52 17 of of ADP issue-1678 52 18 ukraine ukraine NOUN issue-1678 52 19 , , PUNCT issue-1678 52 20 the the DET issue-1678 52 21 principle principle NOUN issue-1678 52 22 of of ADP issue-1678 52 23 baltic baltic ADJ issue-1678 52 24 journal journal PROPN issue-1678 52 25 of of ADP issue-1678 52 26 economic economic ADJ issue-1678 52 27 studies study NOUN issue-1678 52 28 30 30 NUM issue-1678 52 29 vol vol NOUN issue-1678 52 30 . . NOUN issue-1678 52 31 8 8 NUM issue-1678 52 32 no no NOUN issue-1678 52 33 . . NOUN issue-1678 52 34 1 1 NUM issue-1678 52 35 , , PUNCT issue-1678 52 36 2022 2022 NUM issue-1678 52 37 stability stability NOUN issue-1678 52 38 of of ADP issue-1678 52 39 legislation legislation NOUN issue-1678 52 40 , , PUNCT issue-1678 52 41 according accord VERB issue-1678 52 42 to to ADP issue-1678 52 43 which which DET issue-1678 52 44 changes change NOUN issue-1678 52 45 in in ADP issue-1678 52 46 any any DET issue-1678 52 47 elements element NOUN issue-1678 52 48 of of ADP issue-1678 52 49 taxes taxis NOUN issue-1678 52 50 and and CCONJ issue-1678 52 51 fees fee NOUN issue-1678 52 52 can can AUX issue-1678 52 53 not not PART issue-1678 52 54 be be AUX issue-1678 52 55 introduced introduce VERB issue-1678 52 56 later later ADV issue-1678 52 57 than than ADP issue-1678 52 58 six six NUM issue-1678 52 59 months month NOUN issue-1678 52 60 before before ADP issue-1678 52 61 the the DET issue-1678 52 62 beginning beginning NOUN issue-1678 52 63 of of ADP issue-1678 52 64 a a DET issue-1678 52 65 new new ADJ issue-1678 52 66 budget budget NOUN issue-1678 52 67 period period NOUN issue-1678 52 68 in in ADP issue-1678 52 69 which which PRON issue-1678 52 70 new new ADJ issue-1678 52 71 rules rule NOUN issue-1678 52 72 and and CCONJ issue-1678 52 73 rates rate NOUN issue-1678 52 74 will will AUX issue-1678 52 75 be be AUX issue-1678 52 76 in in ADP issue-1678 52 77 effect effect NOUN issue-1678 52 78 , , PUNCT issue-1678 52 79 is be AUX issue-1678 52 80 enshrined enshrine VERB issue-1678 52 81 . . PUNCT issue-1678 53 1 taxes taxis NOUN issue-1678 53 2 and and CCONJ issue-1678 53 3 fees fee NOUN issue-1678 53 4 , , PUNCT issue-1678 53 5 their their PRON issue-1678 53 6 rates rate NOUN issue-1678 53 7 as as ADV issue-1678 53 8 well well ADV issue-1678 53 9 as as ADP issue-1678 53 10 tax tax NOUN issue-1678 53 11 benefits benefit NOUN issue-1678 53 12 may may AUX issue-1678 53 13 not not PART issue-1678 53 14 be be AUX issue-1678 53 15 changed change VERB issue-1678 53 16 during during ADP issue-1678 53 17 the the DET issue-1678 53 18 budget budget NOUN issue-1678 53 19 year year NOUN issue-1678 53 20 ( ( PUNCT issue-1678 53 21 tax tax NOUN issue-1678 53 22 code code NOUN issue-1678 53 23 of of ADP issue-1678 53 24 ukraine ukraine NOUN issue-1678 53 25 ) ) PUNCT issue-1678 53 26 . . PUNCT issue-1678 54 1 according accord VERB issue-1678 54 2 to to ADP issue-1678 54 3 the the DET issue-1678 54 4 decision decision NOUN issue-1678 54 5 of of ADP issue-1678 54 6 the the DET issue-1678 54 7 supreme supreme PROPN issue-1678 54 8 court court PROPN issue-1678 54 9 of of ADP issue-1678 54 10 cassation cassation PROPN issue-1678 54 11 administrative administrative PROPN issue-1678 54 12 court court PROPN issue-1678 54 13 of of ADP issue-1678 54 14 march march PROPN issue-1678 54 15 17 17 NUM issue-1678 54 16 , , PUNCT issue-1678 54 17 2021 2021 NUM issue-1678 54 18 in in ADP issue-1678 54 19 case case NOUN issue-1678 54 20 no no INTJ issue-1678 54 21 . . PUNCT issue-1678 54 22 816/846/16 816/846/16 PROPN issue-1678 54 23 , , PUNCT issue-1678 54 24 the the DET issue-1678 54 25 special special ADJ issue-1678 54 26 principles principle NOUN issue-1678 54 27 of of ADP issue-1678 54 28 tax tax NOUN issue-1678 54 29 law law NOUN issue-1678 54 30 are be AUX issue-1678 54 31 aimed aim VERB issue-1678 54 32 , , PUNCT issue-1678 54 33 among among ADP issue-1678 54 34 other other ADJ issue-1678 54 35 things thing NOUN issue-1678 54 36 , , PUNCT issue-1678 54 37 at at ADP issue-1678 54 38 specifying specify VERB issue-1678 54 39 one one NUM issue-1678 54 40 of of ADP issue-1678 54 41 the the DET issue-1678 54 42 aspects aspect NOUN issue-1678 54 43 of of ADP issue-1678 54 44 the the DET issue-1678 54 45 principle principle NOUN issue-1678 54 46 of of ADP issue-1678 54 47 legal legal ADJ issue-1678 54 48 certainty certainty NOUN issue-1678 54 49 – – PUNCT issue-1678 54 50 the the DET issue-1678 54 51 requirement requirement NOUN issue-1678 54 52 of of ADP issue-1678 54 53 reasonable reasonable ADJ issue-1678 54 54 stability stability NOUN issue-1678 54 55 of of ADP issue-1678 54 56 law law NOUN issue-1678 54 57 , , PUNCT issue-1678 54 58 which which PRON issue-1678 54 59 predetermines predetermine VERB issue-1678 54 60 the the DET issue-1678 54 61 need need NOUN issue-1678 54 62 for for ADP issue-1678 54 63 permanence permanence NOUN issue-1678 54 64 of of ADP issue-1678 54 65 legal legal ADJ issue-1678 54 66 prescriptions prescription NOUN issue-1678 54 67 over over ADP issue-1678 54 68 time time NOUN issue-1678 54 69 . . PUNCT issue-1678 55 1 similar similar ADJ issue-1678 55 2 legal legal ADJ issue-1678 55 3 conclusions conclusion NOUN issue-1678 55 4 have have AUX issue-1678 55 5 already already ADV issue-1678 55 6 been be AUX issue-1678 55 7 made make VERB issue-1678 55 8 by by ADP issue-1678 55 9 the the DET issue-1678 55 10 supreme supreme PROPN issue-1678 55 11 court court PROPN issue-1678 55 12 in in ADP issue-1678 55 13 its its PRON issue-1678 55 14 ruling ruling NOUN issue-1678 55 15 of of ADP issue-1678 55 16 september september PROPN issue-1678 55 17 7 7 NUM issue-1678 55 18 , , PUNCT issue-1678 55 19 2018 2018 NUM issue-1678 55 20 in in ADP issue-1678 55 21 case case NOUN issue-1678 55 22 no no NOUN issue-1678 55 23 . . PUNCT issue-1678 55 24 826/18755/15 826/18755/15 NUM issue-1678 55 25 . . PUNCT issue-1678 56 1 in in ADP issue-1678 56 2 the the DET issue-1678 56 3 context context NOUN issue-1678 56 4 of of ADP issue-1678 56 5 the the DET issue-1678 56 6 established establish VERB issue-1678 56 7 circumstances circumstance NOUN issue-1678 56 8 of of ADP issue-1678 56 9 the the DET issue-1678 56 10 case case NOUN issue-1678 56 11 and and CCONJ issue-1678 56 12 disputed dispute VERB issue-1678 56 13 legal legal ADJ issue-1678 56 14 relations relation NOUN issue-1678 56 15 of of ADP issue-1678 56 16 the the DET issue-1678 56 17 parties party NOUN issue-1678 56 18 , , PUNCT issue-1678 56 19 the the DET issue-1678 56 20 supreme supreme PROPN issue-1678 56 21 court court PROPN issue-1678 56 22 considers consider VERB issue-1678 56 23 it it PRON issue-1678 56 24 necessary necessary ADJ issue-1678 56 25 to to PART issue-1678 56 26 note note VERB issue-1678 56 27 that that SCONJ issue-1678 56 28 subparagraph subparagraph NOUN issue-1678 56 29 4.1.9 4.1.9 NUM issue-1678 56 30 of of ADP issue-1678 56 31 paragraph paragraph NOUN issue-1678 56 32 4.1 4.1 NUM issue-1678 56 33 of of ADP issue-1678 56 34 article article NOUN issue-1678 56 35 4 4 NUM issue-1678 56 36 of of ADP issue-1678 56 37 the the DET issue-1678 56 38 tax tax NOUN issue-1678 56 39 code code NOUN issue-1678 56 40 of of ADP issue-1678 56 41 ukraine ukraine PROPN issue-1678 56 42 stability stability NOUN issue-1678 56 43 principle principle NOUN issue-1678 56 44 clearly clearly ADV issue-1678 56 45 states state VERB issue-1678 56 46 that that SCONJ issue-1678 56 47 changes change VERB issue-1678 56 48 in in ADP issue-1678 56 49 any any DET issue-1678 56 50 elements element NOUN issue-1678 56 51 of of ADP issue-1678 56 52 taxes taxis NOUN issue-1678 56 53 and and CCONJ issue-1678 56 54 fees fee NOUN issue-1678 56 55 may may AUX issue-1678 56 56 not not PART issue-1678 56 57 be be AUX issue-1678 56 58 introduced introduce VERB issue-1678 56 59 until until ADP issue-1678 56 60 six six NUM issue-1678 56 61 months month NOUN issue-1678 56 62 before before ADP issue-1678 56 63 the the DET issue-1678 56 64 new new ADJ issue-1678 56 65 budget budget NOUN issue-1678 56 66 period period NOUN issue-1678 56 67 in in ADP issue-1678 56 68 which which PRON issue-1678 56 69 the the DET issue-1678 56 70 new new ADJ issue-1678 56 71 rules rule NOUN issue-1678 56 72 and and CCONJ issue-1678 56 73 rates rate NOUN issue-1678 56 74 will will AUX issue-1678 56 75 be be AUX issue-1678 56 76 valid valid ADJ issue-1678 56 77 . . PUNCT issue-1678 57 1 taxes taxis NOUN issue-1678 57 2 and and CCONJ issue-1678 57 3 fees fee NOUN issue-1678 57 4 , , PUNCT issue-1678 57 5 their their PRON issue-1678 57 6 rates rate NOUN issue-1678 57 7 , , PUNCT issue-1678 57 8 as as ADV issue-1678 57 9 well well ADV issue-1678 57 10 as as ADP issue-1678 57 11 tax tax NOUN issue-1678 57 12 exemptions exemption NOUN issue-1678 57 13 may may AUX issue-1678 57 14 not not PART issue-1678 57 15 be be AUX issue-1678 57 16 changed change VERB issue-1678 57 17 during during ADP issue-1678 57 18 the the DET issue-1678 57 19 budget budget NOUN issue-1678 57 20 year year NOUN issue-1678 57 21 . . PUNCT issue-1678 58 1 according accord VERB issue-1678 58 2 to to ADP issue-1678 58 3 the the DET issue-1678 58 4 same same ADJ issue-1678 58 5 decision decision NOUN issue-1678 58 6 of of ADP issue-1678 58 7 the the DET issue-1678 58 8 administrative administrative ADJ issue-1678 58 9 court court NOUN issue-1678 58 10 of of ADP issue-1678 58 11 cassation cassation NOUN issue-1678 58 12 in in ADP issue-1678 58 13 the the DET issue-1678 58 14 supreme supreme PROPN issue-1678 58 15 court court PROPN issue-1678 58 16 , , PUNCT issue-1678 58 17 the the DET issue-1678 58 18 principle principle NOUN issue-1678 58 19 of of ADP issue-1678 58 20 stability stability NOUN issue-1678 58 21 of of ADP issue-1678 58 22 tax tax NOUN issue-1678 58 23 law law NOUN issue-1678 58 24 provides provide VERB issue-1678 58 25 for for ADP issue-1678 58 26 the the DET issue-1678 58 27 mandatory mandatory ADJ issue-1678 58 28 observance observance NOUN issue-1678 58 29 of of ADP issue-1678 58 30 two two NUM issue-1678 58 31 prohibitions prohibition NOUN issue-1678 58 32 : : PUNCT issue-1678 58 33 1 1 NUM issue-1678 58 34 ) ) PUNCT issue-1678 58 35 prohibition prohibition NOUN issue-1678 58 36 of of ADP issue-1678 58 37 changes change NOUN issue-1678 58 38 to to ADP issue-1678 58 39 any any DET issue-1678 58 40 elements element NOUN issue-1678 58 41 of of ADP issue-1678 58 42 taxes taxis NOUN issue-1678 58 43 and and CCONJ issue-1678 58 44 fees fee NOUN issue-1678 58 45 later later ADV issue-1678 58 46 than than ADP issue-1678 58 47 six six NUM issue-1678 58 48 months month NOUN issue-1678 58 49 before before ADP issue-1678 58 50 the the DET issue-1678 58 51 start start NOUN issue-1678 58 52 of of ADP issue-1678 58 53 the the DET issue-1678 58 54 new new ADJ issue-1678 58 55 fiscal fiscal ADJ issue-1678 58 56 period period NOUN issue-1678 58 57 in in ADP issue-1678 58 58 which which PRON issue-1678 58 59 the the DET issue-1678 58 60 new new ADJ issue-1678 58 61 rules rule NOUN issue-1678 58 62 and and CCONJ issue-1678 58 63 rates rate NOUN issue-1678 58 64 will will AUX issue-1678 58 65 apply apply VERB issue-1678 58 66 ; ; PUNCT issue-1678 58 67 2 2 X issue-1678 58 68 ) ) PUNCT issue-1678 58 69 prohibition prohibition NOUN issue-1678 58 70 of of ADP issue-1678 58 71 changes change NOUN issue-1678 58 72 in in ADP issue-1678 58 73 taxes taxis NOUN issue-1678 58 74 and and CCONJ issue-1678 58 75 fees fee NOUN issue-1678 58 76 , , PUNCT issue-1678 58 77 their their PRON issue-1678 58 78 rates rate NOUN issue-1678 58 79 , , PUNCT issue-1678 58 80 and and CCONJ issue-1678 58 81 tax tax NOUN issue-1678 58 82 incentives incentive NOUN issue-1678 58 83 during during ADP issue-1678 58 84 the the DET issue-1678 58 85 fiscal fiscal ADJ issue-1678 58 86 year year NOUN issue-1678 58 87 . . PUNCT issue-1678 59 1 thus thus ADV issue-1678 59 2 , , PUNCT issue-1678 59 3 the the DET issue-1678 59 4 historical historical ADJ issue-1678 59 5 ( ( PUNCT issue-1678 59 6 in in ADP issue-1678 59 7 historical historical ADJ issue-1678 59 8 development development NOUN issue-1678 59 9 ) ) PUNCT issue-1678 59 10 and and CCONJ issue-1678 59 11 normative normative ADJ issue-1678 59 12 approach approach NOUN issue-1678 59 13 to to ADP issue-1678 59 14 understanding understand VERB issue-1678 59 15 the the DET issue-1678 59 16 provisions provision NOUN issue-1678 59 17 of of ADP issue-1678 59 18 article article NOUN issue-1678 59 19 252 252 NUM issue-1678 59 20 of of ADP issue-1678 59 21 the the DET issue-1678 59 22 tax tax NOUN issue-1678 59 23 code code NOUN issue-1678 59 24 of of ADP issue-1678 59 25 ukraine ukraine NOUN issue-1678 59 26 , , PUNCT issue-1678 59 27 in in ADP issue-1678 59 28 particular particular ADJ issue-1678 59 29 paragraph paragraph NOUN issue-1678 59 30 252.20 252.20 NUM issue-1678 59 31 , , PUNCT issue-1678 59 32 gives give VERB issue-1678 59 33 reasons reason NOUN issue-1678 59 34 to to PART issue-1678 59 35 argue argue VERB issue-1678 59 36 that that SCONJ issue-1678 59 37 the the DET issue-1678 59 38 changes change NOUN issue-1678 59 39 in in ADP issue-1678 59 40 the the DET issue-1678 59 41 tax tax NOUN issue-1678 59 42 ( ( PUNCT issue-1678 59 43 fee fee NOUN issue-1678 59 44 ) ) PUNCT issue-1678 59 45 rates rate NOUN issue-1678 59 46 , , PUNCT issue-1678 59 47 introduced introduce VERB issue-1678 59 48 by by ADP issue-1678 59 49 the the DET issue-1678 59 50 laws law NOUN issue-1678 59 51 no no NOUN issue-1678 59 52 . . NOUN issue-1678 59 53 1621 1621 NUM issue-1678 59 54 - - PUNCT issue-1678 59 55 vii vii PROPN issue-1678 59 56 and and CCONJ issue-1678 59 57 no no INTJ issue-1678 59 58 . . NOUN issue-1678 60 1 71 71 NUM issue-1678 60 2 - - PUNCT issue-1678 60 3 viii viii NOUN issue-1678 60 4 in in ADP issue-1678 60 5 2014 2014 NUM issue-1678 60 6 less less ADJ issue-1678 60 7 than than ADP issue-1678 60 8 six six NUM issue-1678 60 9 months month NOUN issue-1678 60 10 before before ADP issue-1678 60 11 the the DET issue-1678 60 12 new new ADJ issue-1678 60 13 budget budget NOUN issue-1678 60 14 period period NOUN issue-1678 60 15 ( ( PUNCT issue-1678 60 16 2015 2015 NUM issue-1678 60 17 ) ) PUNCT issue-1678 60 18 , , PUNCT issue-1678 60 19 can can AUX issue-1678 60 20 be be AUX issue-1678 60 21 applied apply VERB issue-1678 60 22 in in ADP issue-1678 60 23 accordance accordance NOUN issue-1678 60 24 with with ADP issue-1678 60 25 the the DET issue-1678 60 26 principle principle NOUN issue-1678 60 27 of of ADP issue-1678 60 28 tax tax NOUN issue-1678 60 29 stability stability NOUN issue-1678 60 30 only only ADV issue-1678 60 31 for for ADP issue-1678 60 32 the the DET issue-1678 60 33 new new ADJ issue-1678 60 34 budget budget NOUN issue-1678 60 35 period period NOUN issue-1678 60 36 – – PUNCT issue-1678 60 37 that that PRON issue-1678 60 38 is be AUX issue-1678 60 39 from from ADP issue-1678 60 40 2016 2016 NUM issue-1678 60 41 . . PUNCT issue-1678 61 1 it it PRON issue-1678 61 2 is be AUX issue-1678 61 3 in in ADP issue-1678 61 4 this this DET issue-1678 61 5 case case NOUN issue-1678 61 6 the the DET issue-1678 61 7 condition condition NOUN issue-1678 61 8 of of ADP issue-1678 61 9 subparagraph subparagraph NOUN issue-1678 61 10 4.1.9 4.1.9 NUM issue-1678 61 11 of of ADP issue-1678 61 12 paragraph paragraph NOUN issue-1678 61 13 4.1 4.1 NUM issue-1678 61 14 of of ADP issue-1678 61 15 article article NOUN issue-1678 61 16 4 4 NUM issue-1678 61 17 of of ADP issue-1678 61 18 the the DET issue-1678 61 19 tax tax NOUN issue-1678 61 20 code code NOUN issue-1678 61 21 of of ADP issue-1678 61 22 ukraine ukraine NOUN issue-1678 61 23 , , PUNCT issue-1678 61 24 according accord VERB issue-1678 61 25 to to ADP issue-1678 61 26 which which PRON issue-1678 61 27 changes change VERB issue-1678 61 28 to to ADP issue-1678 61 29 any any DET issue-1678 61 30 elements element NOUN issue-1678 61 31 of of ADP issue-1678 61 32 taxes taxis NOUN issue-1678 61 33 and and CCONJ issue-1678 61 34 fees fee NOUN issue-1678 61 35 may may AUX issue-1678 61 36 not not PART issue-1678 61 37 be be AUX issue-1678 61 38 introduced introduce VERB issue-1678 61 39 later later ADV issue-1678 61 40 than than ADP issue-1678 61 41 six six NUM issue-1678 61 42 months month NOUN issue-1678 61 43 before before ADP issue-1678 61 44 the the DET issue-1678 61 45 beginning beginning NOUN issue-1678 61 46 of of ADP issue-1678 61 47 a a DET issue-1678 61 48 new new ADJ issue-1678 61 49 fiscal fiscal ADJ issue-1678 61 50 period period NOUN issue-1678 61 51 in in ADP issue-1678 61 52 which which PRON issue-1678 61 53 the the DET issue-1678 61 54 new new ADJ issue-1678 61 55 rules rule NOUN issue-1678 61 56 and and CCONJ issue-1678 61 57 rates rate NOUN issue-1678 61 58 will will AUX issue-1678 61 59 operate operate VERB issue-1678 61 60 , , PUNCT issue-1678 61 61 that that ADV issue-1678 61 62 is is ADV issue-1678 61 63 , , PUNCT issue-1678 61 64 the the DET issue-1678 61 65 principle principle NOUN issue-1678 61 66 of of ADP issue-1678 61 67 stability stability NOUN issue-1678 61 68 of of ADP issue-1678 61 69 tax tax NOUN issue-1678 61 70 relations relation NOUN issue-1678 61 71 will will AUX issue-1678 61 72 be be AUX issue-1678 61 73 met meet VERB issue-1678 61 74 . . PUNCT issue-1678 62 1 the the DET issue-1678 62 2 specified specified ADJ issue-1678 62 3 principle principle NOUN issue-1678 62 4 not not PART issue-1678 62 5 only only ADV issue-1678 62 6 determines determine VERB issue-1678 62 7 the the DET issue-1678 62 8 rules rule NOUN issue-1678 62 9 of of ADP issue-1678 62 10 norm norm NOUN issue-1678 62 11 - - PUNCT issue-1678 62 12 setting setting NOUN issue-1678 62 13 in in ADP issue-1678 62 14 the the DET issue-1678 62 15 sphere sphere NOUN issue-1678 62 16 of of ADP issue-1678 62 17 taxation taxation NOUN issue-1678 62 18 , , PUNCT issue-1678 62 19 but but CCONJ issue-1678 62 20 also also ADV issue-1678 62 21 determines determine VERB issue-1678 62 22 the the DET issue-1678 62 23 scope scope NOUN issue-1678 62 24 of of ADP issue-1678 62 25 rights right NOUN issue-1678 62 26 and and CCONJ issue-1678 62 27 obligations obligation NOUN issue-1678 62 28 in in ADP issue-1678 62 29 this this DET issue-1678 62 30 sphere sphere NOUN issue-1678 62 31 . . PUNCT issue-1678 63 1 in in ADP issue-1678 63 2 particular particular ADJ issue-1678 63 3 , , PUNCT issue-1678 63 4 based base VERB issue-1678 63 5 on on ADP issue-1678 63 6 the the DET issue-1678 63 7 principle principle NOUN issue-1678 63 8 of of ADP issue-1678 63 9 stability stability NOUN issue-1678 63 10 , , PUNCT issue-1678 63 11 the the DET issue-1678 63 12 taxpayer taxpayer NOUN issue-1678 63 13 has have VERB issue-1678 63 14 the the DET issue-1678 63 15 right right NOUN issue-1678 63 16 to to ADP issue-1678 63 17 the the DET issue-1678 63 18 invariability invariability NOUN issue-1678 63 19 of of ADP issue-1678 63 20 the the DET issue-1678 63 21 tax tax NOUN issue-1678 63 22 regime regime NOUN issue-1678 63 23 , , PUNCT issue-1678 63 24 elements element NOUN issue-1678 63 25 of of ADP issue-1678 63 26 the the DET issue-1678 63 27 tax tax NOUN issue-1678 63 28 and and CCONJ issue-1678 63 29 predictability predictability NOUN issue-1678 63 30 of of ADP issue-1678 63 31 the the DET issue-1678 63 32 introduction introduction NOUN issue-1678 63 33 ( ( PUNCT issue-1678 63 34 establishment establishment NOUN issue-1678 63 35 ) ) PUNCT issue-1678 63 36 of of ADP issue-1678 63 37 the the DET issue-1678 63 38 tax tax NOUN issue-1678 63 39 obligation obligation NOUN issue-1678 63 40 by by ADP issue-1678 63 41 the the DET issue-1678 63 42 state state NOUN issue-1678 63 43 , , PUNCT issue-1678 63 44 due due ADJ issue-1678 63 45 , , PUNCT issue-1678 63 46 among among ADP issue-1678 63 47 other other ADJ issue-1678 63 48 things thing NOUN issue-1678 63 49 , , PUNCT issue-1678 63 50 to to ADP issue-1678 63 51 the the DET issue-1678 63 52 advance advance NOUN issue-1678 63 53 introduction introduction NOUN issue-1678 63 54 of of ADP issue-1678 63 55 appropriate appropriate ADJ issue-1678 63 56 changes change NOUN issue-1678 63 57 clearly clearly ADV issue-1678 63 58 defined define VERB issue-1678 63 59 time time NOUN issue-1678 63 60 limits limit NOUN issue-1678 63 61 . . PUNCT issue-1678 64 1 on on ADP issue-1678 64 2 these these DET issue-1678 64 3 grounds ground NOUN issue-1678 64 4 , , PUNCT issue-1678 64 5 the the DET issue-1678 64 6 appellant appellant NOUN issue-1678 64 7 's 's PART issue-1678 64 8 arguments argument NOUN issue-1678 64 9 for for ADP issue-1678 64 10 deviation deviation NOUN issue-1678 64 11 from from ADP issue-1678 64 12 the the DET issue-1678 64 13 legal legal ADJ issue-1678 64 14 position position NOUN issue-1678 64 15 of of ADP issue-1678 64 16 the the DET issue-1678 64 17 supreme supreme PROPN issue-1678 64 18 court court PROPN issue-1678 64 19 in in ADP issue-1678 64 20 the the DET issue-1678 64 21 rulings ruling NOUN issue-1678 64 22 on on ADP issue-1678 64 23 cases case NOUN issue-1678 64 24 no no INTJ issue-1678 64 25 . . NOUN issue-1678 64 26 804/1473/17 804/1473/17 NUM issue-1678 64 27 , , PUNCT issue-1678 64 28 no no INTJ issue-1678 64 29 . . PUNCT issue-1678 64 30 806/622/16 806/622/16 PROPN issue-1678 64 31 , , PUNCT issue-1678 64 32 no no INTJ issue-1678 64 33 . . NOUN issue-1678 64 34 820/1198/16 820/1198/16 NUM issue-1678 64 35 are be AUX issue-1678 64 36 unfounded unfounded ADJ issue-1678 64 37 , , PUNCT issue-1678 64 38 because because SCONJ issue-1678 64 39 the the DET issue-1678 64 40 subject subject NOUN issue-1678 64 41 of of ADP issue-1678 64 42 the the DET issue-1678 64 43 dispute dispute NOUN issue-1678 64 44 in in ADP issue-1678 64 45 these these DET issue-1678 64 46 cases case NOUN issue-1678 64 47 was be AUX issue-1678 64 48 the the DET issue-1678 64 49 definition definition NOUN issue-1678 64 50 of of ADP issue-1678 64 51 real real ADJ issue-1678 64 52 estate estate NOUN issue-1678 64 53 tax tax NOUN issue-1678 64 54 . . PUNCT issue-1678 65 1 at at ADP issue-1678 65 2 the the DET issue-1678 65 3 same same ADJ issue-1678 65 4 time time NOUN issue-1678 65 5 , , PUNCT issue-1678 65 6 the the DET issue-1678 65 7 courts court NOUN issue-1678 65 8 in in ADP issue-1678 65 9 these these DET issue-1678 65 10 cases case NOUN issue-1678 65 11 proceeded proceed VERB issue-1678 65 12 from from ADP issue-1678 65 13 the the DET issue-1678 65 14 application application NOUN issue-1678 65 15 of of ADP issue-1678 65 16 the the DET issue-1678 65 17 principle principle NOUN issue-1678 65 18 of of ADP issue-1678 65 19 tax tax NOUN issue-1678 65 20 stability stability NOUN issue-1678 65 21 due due ADP issue-1678 65 22 to to ADP issue-1678 65 23 the the DET issue-1678 65 24 invariability invariability NOUN issue-1678 65 25 of of ADP issue-1678 65 26 the the DET issue-1678 65 27 taxation taxation NOUN issue-1678 65 28 regime regime NOUN issue-1678 65 29 and and CCONJ issue-1678 65 30 the the DET issue-1678 65 31 establishment establishment NOUN issue-1678 65 32 of of ADP issue-1678 65 33 tax tax NOUN issue-1678 65 34 rates rate NOUN issue-1678 65 35 beyond beyond ADP issue-1678 65 36 the the DET issue-1678 65 37 six six NUM issue-1678 65 38 - - PUNCT issue-1678 65 39 month month NOUN issue-1678 65 40 period period NOUN issue-1678 65 41 before before ADP issue-1678 65 42 the the DET issue-1678 65 43 beginning beginning NOUN issue-1678 65 44 of of ADP issue-1678 65 45 the the DET issue-1678 65 46 new new ADJ issue-1678 65 47 fiscal fiscal ADJ issue-1678 65 48 period period NOUN issue-1678 65 49 . . PUNCT issue-1678 66 1 the the DET issue-1678 66 2 supreme supreme PROPN issue-1678 66 3 court court PROPN issue-1678 66 4 states state VERB issue-1678 66 5 that that SCONJ issue-1678 66 6 the the DET issue-1678 66 7 stability stability NOUN issue-1678 66 8 principle principle NOUN issue-1678 66 9 stated state VERB issue-1678 66 10 in in ADP issue-1678 66 11 article article NOUN issue-1678 66 12 4 4 NUM issue-1678 66 13 of of ADP issue-1678 66 14 the the DET issue-1678 66 15 tax tax NOUN issue-1678 66 16 code code NOUN issue-1678 66 17 of of ADP issue-1678 66 18 ukraine ukraine NOUN issue-1678 66 19 as as ADP issue-1678 66 20 one one NUM issue-1678 66 21 of of ADP issue-1678 66 22 the the DET issue-1678 66 23 key key ADJ issue-1678 66 24 principles principle NOUN issue-1678 66 25 on on ADP issue-1678 66 26 which which PRON issue-1678 66 27 the the DET issue-1678 66 28 tax tax NOUN issue-1678 66 29 legislation legislation NOUN issue-1678 66 30 is be AUX issue-1678 66 31 based base VERB issue-1678 66 32 is be AUX issue-1678 66 33 applicable applicable ADJ issue-1678 66 34 regardless regardless ADV issue-1678 66 35 of of ADP issue-1678 66 36 the the DET issue-1678 66 37 type type NOUN issue-1678 66 38 of of ADP issue-1678 66 39 tax tax NOUN issue-1678 66 40 ( ( PUNCT issue-1678 66 41 levy levy NOUN issue-1678 66 42 ): ): PUNCT issue-1678 66 43 national national ADJ issue-1678 66 44 or or CCONJ issue-1678 66 45 local local ADJ issue-1678 66 46 . . PUNCT issue-1678 67 1 this this DET issue-1678 67 2 principle principle NOUN issue-1678 67 3 is be AUX issue-1678 67 4 recognized recognize VERB issue-1678 67 5 by by ADP issue-1678 67 6 the the DET issue-1678 67 7 legislator legislator NOUN issue-1678 67 8 as as ADP issue-1678 67 9 one one NUM issue-1678 67 10 of of ADP issue-1678 67 11 the the DET issue-1678 67 12 basic basic ADJ issue-1678 67 13 principles principle NOUN issue-1678 67 14 of of ADP issue-1678 67 15 tax tax NOUN issue-1678 67 16 legislation legislation NOUN issue-1678 67 17 . . PUNCT issue-1678 68 1 the the DET issue-1678 68 2 provision provision NOUN issue-1678 68 3 of of ADP issue-1678 68 4 paragraph paragraph NOUN issue-1678 68 5 4.1.9 4.1.9 NUM issue-1678 68 6 of of ADP issue-1678 68 7 paragraph paragraph NOUN issue-1678 68 8 4.1 4.1 NUM issue-1678 68 9 of of ADP issue-1678 68 10 article article NOUN issue-1678 68 11 4 4 NUM issue-1678 68 12 of of ADP issue-1678 68 13 the the DET issue-1678 68 14 tax tax NOUN issue-1678 68 15 code code NOUN issue-1678 68 16 of of ADP issue-1678 68 17 ukraine ukraine NOUN issue-1678 68 18 , , PUNCT issue-1678 68 19 defining define VERB issue-1678 68 20 the the DET issue-1678 68 21 general general ADJ issue-1678 68 22 basis basis NOUN issue-1678 68 23 for for ADP issue-1678 68 24 the the DET issue-1678 68 25 stability stability NOUN issue-1678 68 26 of of ADP issue-1678 68 27 tax tax NOUN issue-1678 68 28 legislation legislation NOUN issue-1678 68 29 , , PUNCT issue-1678 68 30 resulting result VERB issue-1678 68 31 from from ADP issue-1678 68 32 the the DET issue-1678 68 33 need need NOUN issue-1678 68 34 to to PART issue-1678 68 35 ensure ensure VERB issue-1678 68 36 legal legal ADJ issue-1678 68 37 certainty certainty NOUN issue-1678 68 38 in in ADP issue-1678 68 39 the the DET issue-1678 68 40 performance performance NOUN issue-1678 68 41 of of ADP issue-1678 68 42 a a DET issue-1678 68 43 person person NOUN issue-1678 68 44 's 's PART issue-1678 68 45 tax tax NOUN issue-1678 68 46 obligations obligation NOUN issue-1678 68 47 has have VERB issue-1678 68 48 a a DET issue-1678 68 49 general general ADJ issue-1678 68 50 meaning meaning NOUN issue-1678 68 51 in in ADP issue-1678 68 52 the the DET issue-1678 68 53 regulation regulation NOUN issue-1678 68 54 of of ADP issue-1678 68 55 tax tax NOUN issue-1678 68 56 legal legal ADJ issue-1678 68 57 relations relation NOUN issue-1678 68 58 by by ADP issue-1678 68 59 acts act NOUN issue-1678 68 60 of of ADP issue-1678 68 61 tax tax NOUN issue-1678 68 62 legislation legislation NOUN issue-1678 68 63 . . PUNCT issue-1678 69 1 however however ADV issue-1678 69 2 , , PUNCT issue-1678 69 3 the the DET issue-1678 69 4 legislative legislative ADJ issue-1678 69 5 form form NOUN issue-1678 69 6 of of ADP issue-1678 69 7 regulation regulation NOUN issue-1678 69 8 of of ADP issue-1678 69 9 relations relation NOUN issue-1678 69 10 in in ADP issue-1678 69 11 the the DET issue-1678 69 12 tax tax NOUN issue-1678 69 13 - - PUNCT issue-1678 69 14 legal legal ADJ issue-1678 69 15 sphere sphere NOUN issue-1678 69 16 is be AUX issue-1678 69 17 not not PART issue-1678 69 18 able able ADJ issue-1678 69 19 to to PART issue-1678 69 20 timely timely VERB issue-1678 69 21 and and CCONJ issue-1678 69 22 adequately adequately ADV issue-1678 69 23 reflect reflect VERB issue-1678 69 24 the the DET issue-1678 69 25 changes change NOUN issue-1678 69 26 taking take VERB issue-1678 69 27 place place NOUN issue-1678 69 28 in in ADP issue-1678 69 29 public public ADJ issue-1678 69 30 life life NOUN issue-1678 69 31 . . PUNCT issue-1678 70 1 4 4 X issue-1678 70 2 . . X issue-1678 70 3 the the DET issue-1678 70 4 legal legal ADJ issue-1678 70 5 nature nature NOUN issue-1678 70 6 of of ADP issue-1678 70 7 conflict conflict NOUN issue-1678 70 8 in in ADP issue-1678 70 9 tax tax NOUN issue-1678 70 10 relations relation NOUN issue-1678 70 11 the the DET issue-1678 70 12 process process NOUN issue-1678 70 13 of of ADP issue-1678 70 14 improving improve VERB issue-1678 70 15 the the DET issue-1678 70 16 system system NOUN issue-1678 70 17 of of ADP issue-1678 70 18 tax tax NOUN issue-1678 70 19 legislation legislation NOUN issue-1678 70 20 can can AUX issue-1678 70 21 not not PART issue-1678 70 22 completely completely ADV issue-1678 70 23 eliminate eliminate VERB issue-1678 70 24 collisions collision NOUN issue-1678 70 25 of of ADP issue-1678 70 26 legal legal ADJ issue-1678 70 27 norms norm NOUN issue-1678 70 28 or or CCONJ issue-1678 70 29 contradictions contradiction NOUN issue-1678 70 30 between between ADP issue-1678 70 31 separate separate ADJ issue-1678 70 32 normative normative ADJ issue-1678 70 33 - - ADJ issue-1678 70 34 legal legal ADJ issue-1678 70 35 acts act NOUN issue-1678 70 36 . . PUNCT issue-1678 71 1 moreover moreover ADV issue-1678 71 2 , , PUNCT issue-1678 71 3 the the DET issue-1678 71 4 desire desire NOUN issue-1678 71 5 of of ADP issue-1678 71 6 state state NOUN issue-1678 71 7 authorities authority NOUN issue-1678 71 8 to to PART issue-1678 71 9 increase increase VERB issue-1678 71 10 the the DET issue-1678 71 11 volume volume NOUN issue-1678 71 12 of of ADP issue-1678 71 13 public public ADJ issue-1678 71 14 financial financial ADJ issue-1678 71 15 activity activity NOUN issue-1678 71 16 and and CCONJ issue-1678 71 17 , , PUNCT issue-1678 71 18 as as ADP issue-1678 71 19 a a DET issue-1678 71 20 consequence consequence NOUN issue-1678 71 21 , , PUNCT issue-1678 71 22 the the DET issue-1678 71 23 natural natural ADJ issue-1678 71 24 response response NOUN issue-1678 71 25 of of ADP issue-1678 71 26 the the DET issue-1678 71 27 subject subject NOUN issue-1678 71 28 of of ADP issue-1678 71 29 private private ADJ issue-1678 71 30 law law NOUN issue-1678 71 31 , , PUNCT issue-1678 71 32 seeking seek VERB issue-1678 71 33 to to PART issue-1678 71 34 preserve preserve VERB issue-1678 71 35 their their PRON issue-1678 71 36 property property NOUN issue-1678 71 37 , , PUNCT issue-1678 71 38 inevitably inevitably ADV issue-1678 71 39 leads lead VERB issue-1678 71 40 to to ADP issue-1678 71 41 conflict conflict NOUN issue-1678 71 42 situations situation NOUN issue-1678 71 43 in in ADP issue-1678 71 44 the the DET issue-1678 71 45 sphere sphere NOUN issue-1678 71 46 of of ADP issue-1678 71 47 tax tax NOUN issue-1678 71 48 legal legal ADJ issue-1678 71 49 relations relation NOUN issue-1678 71 50 . . PUNCT issue-1678 72 1 the the DET issue-1678 72 2 taxpayer taxpayer NOUN issue-1678 72 3 opposes oppose VERB issue-1678 72 4 the the DET issue-1678 72 5 demands demand NOUN issue-1678 72 6 of of ADP issue-1678 72 7 public public ADJ issue-1678 72 8 authorities authority NOUN issue-1678 72 9 to to ADP issue-1678 72 10 his his PRON issue-1678 72 11 subjective subjective ADJ issue-1678 72 12 right right NOUN issue-1678 72 13 – – PUNCT issue-1678 72 14 the the DET issue-1678 72 15 right right NOUN issue-1678 72 16 of of ADP issue-1678 72 17 ownership ownership NOUN issue-1678 72 18 , , PUNCT issue-1678 72 19 which which PRON issue-1678 72 20 mediates mediate VERB issue-1678 72 21 the the DET issue-1678 72 22 realization realization NOUN issue-1678 72 23 of of ADP issue-1678 72 24 his his PRON issue-1678 72 25 legitimate legitimate ADJ issue-1678 72 26 interest interest NOUN issue-1678 72 27 – – PUNCT issue-1678 72 28 the the DET issue-1678 72 29 interest interest NOUN issue-1678 72 30 of of ADP issue-1678 72 31 owning owning NOUN issue-1678 72 32 , , PUNCT issue-1678 72 33 using use VERB issue-1678 72 34 and and CCONJ issue-1678 72 35 disposing dispose VERB issue-1678 72 36 of of ADP issue-1678 72 37 his his PRON issue-1678 72 38 property property NOUN issue-1678 72 39 . . PUNCT issue-1678 73 1 generalization generalization NOUN issue-1678 73 2 and and CCONJ issue-1678 73 3 study study NOUN issue-1678 73 4 of of ADP issue-1678 73 5 the the DET issue-1678 73 6 features feature NOUN issue-1678 73 7 of of ADP issue-1678 73 8 the the DET issue-1678 73 9 conflict conflict NOUN issue-1678 73 10 from from ADP issue-1678 73 11 the the DET issue-1678 73 12 standpoint standpoint NOUN issue-1678 73 13 of of ADP issue-1678 73 14 law law NOUN issue-1678 73 15 is be AUX issue-1678 73 16 carried carry VERB issue-1678 73 17 out out ADP issue-1678 73 18 by by ADP issue-1678 73 19 legal legal ADJ issue-1678 73 20 conflictology conflictology NOUN issue-1678 73 21 . . PUNCT issue-1678 74 1 in in ADP issue-1678 74 2 this this DET issue-1678 74 3 case case NOUN issue-1678 74 4 a a DET issue-1678 74 5 legal legal ADJ issue-1678 74 6 conflict conflict NOUN issue-1678 74 7 should should AUX issue-1678 74 8 be be AUX issue-1678 74 9 recognized recognize VERB issue-1678 74 10 as as ADP issue-1678 74 11 any any DET issue-1678 74 12 conflict conflict NOUN issue-1678 74 13 in in ADP issue-1678 74 14 which which PRON issue-1678 74 15 the the DET issue-1678 74 16 dispute dispute NOUN issue-1678 74 17 is be AUX issue-1678 74 18 somehow somehow ADV issue-1678 74 19 connected connect VERB issue-1678 74 20 with with ADP issue-1678 74 21 the the DET issue-1678 74 22 legal legal ADJ issue-1678 74 23 relations relation NOUN issue-1678 74 24 of of ADP issue-1678 74 25 the the DET issue-1678 74 26 parties party NOUN issue-1678 74 27 ( ( PUNCT issue-1678 74 28 their their PRON issue-1678 74 29 legal legal ADJ issue-1678 74 30 significant significant ADJ issue-1678 74 31 actions action NOUN issue-1678 74 32 or or CCONJ issue-1678 74 33 states state NOUN issue-1678 74 34 ) ) PUNCT issue-1678 75 1 and and CCONJ issue-1678 75 2 , , PUNCT issue-1678 75 3 therefore therefore ADV issue-1678 75 4 , , PUNCT issue-1678 75 5 the the DET issue-1678 75 6 subjects subject NOUN issue-1678 75 7 or or CCONJ issue-1678 75 8 motivation motivation NOUN issue-1678 75 9 of of ADP issue-1678 75 10 their their PRON issue-1678 75 11 behavior behavior NOUN issue-1678 75 12 , , PUNCT issue-1678 75 13 or or CCONJ issue-1678 75 14 the the DET issue-1678 75 15 object object NOUN issue-1678 75 16 of of ADP issue-1678 75 17 the the DET issue-1678 75 18 conflict conflict NOUN issue-1678 75 19 have have VERB issue-1678 75 20 legal legal ADJ issue-1678 75 21 characteristics characteristic NOUN issue-1678 75 22 , , PUNCT issue-1678 75 23 and and CCONJ issue-1678 75 24 the the DET issue-1678 75 25 conflict conflict NOUN issue-1678 75 26 entails entail VERB issue-1678 75 27 legal legal ADJ issue-1678 75 28 consequences consequence NOUN issue-1678 75 29 . . PUNCT issue-1678 76 1 baltic baltic PROPN issue-1678 76 2 journal journal PROPN issue-1678 76 3 of of ADP issue-1678 76 4 economic economic ADJ issue-1678 76 5 studies study NOUN issue-1678 76 6 31 31 NUM issue-1678 76 7 vol vol NOUN issue-1678 76 8 . . PROPN issue-1678 76 9 8 8 NUM issue-1678 77 1 no no NOUN issue-1678 77 2 . . NOUN issue-1678 77 3 1 1 NUM issue-1678 77 4 , , PUNCT issue-1678 77 5 2022 2022 NUM issue-1678 77 6 the the DET issue-1678 77 7 specified specify VERB issue-1678 77 8 system system NOUN issue-1678 77 9 of of ADP issue-1678 77 10 signs sign NOUN issue-1678 77 11 shows show VERB issue-1678 77 12 that that SCONJ issue-1678 77 13 arising arise VERB issue-1678 77 14 conflicts conflict NOUN issue-1678 77 15 in in ADP issue-1678 77 16 the the DET issue-1678 77 17 sphere sphere NOUN issue-1678 77 18 of of ADP issue-1678 77 19 relations relation NOUN issue-1678 77 20 , , PUNCT issue-1678 77 21 regulated regulate VERB issue-1678 77 22 by by ADP issue-1678 77 23 tax tax NOUN issue-1678 77 24 legislation legislation NOUN issue-1678 77 25 , , PUNCT issue-1678 77 26 by by ADP issue-1678 77 27 their their PRON issue-1678 77 28 legal legal ADJ issue-1678 77 29 nature nature NOUN issue-1678 77 30 are be AUX issue-1678 77 31 legal legal ADJ issue-1678 77 32 conflicts conflict NOUN issue-1678 77 33 . . PUNCT issue-1678 78 1 the the DET issue-1678 78 2 sphere sphere NOUN issue-1678 78 3 of of ADP issue-1678 78 4 emergence emergence NOUN issue-1678 78 5 of of ADP issue-1678 78 6 these these DET issue-1678 78 7 conflicts conflict NOUN issue-1678 78 8 is be AUX issue-1678 78 9 the the DET issue-1678 78 10 financial financial ADJ issue-1678 78 11 activity activity NOUN issue-1678 78 12 of of ADP issue-1678 78 13 the the DET issue-1678 78 14 state state NOUN issue-1678 78 15 , , PUNCT issue-1678 78 16 and and CCONJ issue-1678 78 17 the the DET issue-1678 78 18 content content NOUN issue-1678 78 19 of of ADP issue-1678 78 20 conflicts conflict NOUN issue-1678 78 21 are be AUX issue-1678 78 22 different different ADJ issue-1678 78 23 interests interest NOUN issue-1678 78 24 of of ADP issue-1678 78 25 participants participant NOUN issue-1678 78 26 and and CCONJ issue-1678 78 27 their their PRON issue-1678 78 28 confrontation confrontation NOUN issue-1678 78 29 on on ADP issue-1678 78 30 realization realization NOUN issue-1678 78 31 of of ADP issue-1678 78 32 their their PRON issue-1678 78 33 interests interest NOUN issue-1678 78 34 . . PUNCT issue-1678 79 1 however however ADV issue-1678 79 2 , , PUNCT issue-1678 79 3 the the DET issue-1678 79 4 presence presence NOUN issue-1678 79 5 of of ADP issue-1678 79 6 opposing oppose VERB issue-1678 79 7 interests interest NOUN issue-1678 79 8 of of ADP issue-1678 79 9 the the DET issue-1678 79 10 subjects subject NOUN issue-1678 79 11 of of ADP issue-1678 79 12 tax tax NOUN issue-1678 79 13 legal legal ADJ issue-1678 79 14 relations relation NOUN issue-1678 79 15 does do AUX issue-1678 79 16 not not PART issue-1678 79 17 yet yet ADV issue-1678 79 18 mean mean VERB issue-1678 79 19 the the DET issue-1678 79 20 transformation transformation NOUN issue-1678 79 21 of of ADP issue-1678 79 22 social social ADJ issue-1678 79 23 - - PUNCT issue-1678 79 24 legal legal ADJ issue-1678 79 25 connection connection NOUN issue-1678 79 26 between between ADP issue-1678 79 27 them they PRON issue-1678 79 28 into into ADP issue-1678 79 29 a a DET issue-1678 79 30 legal legal ADJ issue-1678 79 31 conflict conflict NOUN issue-1678 79 32 . . PUNCT issue-1678 80 1 legal legal ADJ issue-1678 80 2 conflict conflict NOUN issue-1678 80 3 will will AUX issue-1678 80 4 take take VERB issue-1678 80 5 place place NOUN issue-1678 80 6 in in ADP issue-1678 80 7 case case NOUN issue-1678 80 8 of of ADP issue-1678 80 9 committing commit VERB issue-1678 80 10 by by ADP issue-1678 80 11 its its PRON issue-1678 80 12 parties party NOUN issue-1678 80 13 diametrically diametrically ADV issue-1678 80 14 opposed oppose VERB issue-1678 80 15 actions action NOUN issue-1678 80 16 ( ( PUNCT issue-1678 80 17 or or CCONJ issue-1678 80 18 inaction inaction NOUN issue-1678 80 19 of of ADP issue-1678 80 20 one one NUM issue-1678 80 21 of of ADP issue-1678 80 22 the the DET issue-1678 80 23 parties party NOUN issue-1678 80 24 ) ) PUNCT issue-1678 80 25 , , PUNCT issue-1678 80 26 the the DET issue-1678 80 27 main main ADJ issue-1678 80 28 motive motive NOUN issue-1678 80 29 of of ADP issue-1678 80 30 which which PRON issue-1678 80 31 is be AUX issue-1678 80 32 unwillingness unwillingness ADJ issue-1678 80 33 to to PART issue-1678 80 34 respect respect VERB issue-1678 80 35 the the DET issue-1678 80 36 rights right NOUN issue-1678 80 37 and and CCONJ issue-1678 80 38 interests interest NOUN issue-1678 80 39 ( ( PUNCT issue-1678 80 40 or or CCONJ issue-1678 80 41 requirements requirement NOUN issue-1678 80 42 ) ) PUNCT issue-1678 80 43 of of ADP issue-1678 80 44 the the DET issue-1678 80 45 opposite opposite ADJ issue-1678 80 46 subject subject NOUN issue-1678 80 47 . . PUNCT issue-1678 81 1 however however ADV issue-1678 81 2 , , PUNCT issue-1678 81 3 despite despite SCONJ issue-1678 81 4 the the DET issue-1678 81 5 fact fact NOUN issue-1678 81 6 that that SCONJ issue-1678 81 7 contradictions contradiction NOUN issue-1678 81 8 in in ADP issue-1678 81 9 the the DET issue-1678 81 10 tax tax NOUN issue-1678 81 11 - - PUNCT issue-1678 81 12 legal legal ADJ issue-1678 81 13 sphere sphere NOUN issue-1678 81 14 are be AUX issue-1678 81 15 of of ADP issue-1678 81 16 potential potential ADJ issue-1678 81 17 nature nature NOUN issue-1678 81 18 , , PUNCT issue-1678 81 19 they they PRON issue-1678 81 20 do do AUX issue-1678 81 21 not not PART issue-1678 81 22 always always ADV issue-1678 81 23 entail entail VERB issue-1678 81 24 the the DET issue-1678 81 25 emergence emergence NOUN issue-1678 81 26 of of ADP issue-1678 81 27 conflict conflict NOUN issue-1678 81 28 situations situation NOUN issue-1678 81 29 . . PUNCT issue-1678 82 1 the the DET issue-1678 82 2 initial initial ADJ issue-1678 82 3 possibility possibility NOUN issue-1678 82 4 of of ADP issue-1678 82 5 contradictions contradiction NOUN issue-1678 82 6 to to PART issue-1678 82 7 develop develop VERB issue-1678 82 8 into into ADP issue-1678 82 9 legal legal ADJ issue-1678 82 10 conflicts conflict NOUN issue-1678 82 11 , , PUNCT issue-1678 82 12 according accord VERB issue-1678 82 13 to to ADP issue-1678 82 14 yu yu PROPN issue-1678 82 15 . . PUNCT issue-1678 82 16 a. a. PROPN issue-1678 82 17 krokhina krokhina PROPN issue-1678 82 18 , , PUNCT issue-1678 82 19 determines determine VERB issue-1678 82 20 the the DET issue-1678 82 21 need need NOUN issue-1678 82 22 for for ADP issue-1678 82 23 imperative imperative ADJ issue-1678 82 24 influence influence NOUN issue-1678 82 25 of of ADP issue-1678 82 26 the the DET issue-1678 82 27 state state NOUN issue-1678 82 28 on on ADP issue-1678 82 29 the the DET issue-1678 82 30 behavior behavior NOUN issue-1678 82 31 of of ADP issue-1678 82 32 subjects subject NOUN issue-1678 82 33 of of ADP issue-1678 82 34 financial financial ADJ issue-1678 82 35 law law NOUN issue-1678 82 36 through through ADP issue-1678 82 37 appropriate appropriate ADJ issue-1678 82 38 legal legal ADJ issue-1678 82 39 means mean NOUN issue-1678 82 40 ( ( PUNCT issue-1678 82 41 krokhina krokhina PROPN issue-1678 82 42 , , PUNCT issue-1678 82 43 2003 2003 NUM issue-1678 82 44 ) ) PUNCT issue-1678 82 45 . . PUNCT issue-1678 83 1 v. v. CCONJ issue-1678 83 2 v. v. CCONJ issue-1678 83 3 tylchyk tylchyk PROPN issue-1678 83 4 notes note NOUN issue-1678 83 5 that that SCONJ issue-1678 83 6 a a DET issue-1678 83 7 tax tax NOUN issue-1678 83 8 dispute dispute NOUN issue-1678 83 9 is be AUX issue-1678 83 10 a a DET issue-1678 83 11 form form NOUN issue-1678 83 12 of of ADP issue-1678 83 13 conflict conflict NOUN issue-1678 83 14 resolution resolution NOUN issue-1678 83 15 ( ( PUNCT issue-1678 83 16 conflict conflict NOUN issue-1678 83 17 of of ADP issue-1678 83 18 interests interest NOUN issue-1678 83 19 ) ) PUNCT issue-1678 83 20 in in ADP issue-1678 83 21 the the DET issue-1678 83 22 field field NOUN issue-1678 83 23 of of ADP issue-1678 83 24 tax tax NOUN issue-1678 83 25 legal legal ADJ issue-1678 83 26 relations relation NOUN issue-1678 83 27 , , PUNCT issue-1678 83 28 which which PRON issue-1678 83 29 is be AUX issue-1678 83 30 public public ADJ issue-1678 83 31 in in ADP issue-1678 83 32 nature nature NOUN issue-1678 83 33 , , PUNCT issue-1678 83 34 occurs occur VERB issue-1678 83 35 between between ADP issue-1678 83 36 the the DET issue-1678 83 37 state state NOUN issue-1678 83 38 and and CCONJ issue-1678 83 39 taxpayers taxpayer NOUN issue-1678 83 40 or or CCONJ issue-1678 83 41 other other ADJ issue-1678 83 42 participants participant NOUN issue-1678 83 43 of of ADP issue-1678 83 44 tax tax NOUN issue-1678 83 45 legal legal ADJ issue-1678 83 46 relations relation NOUN issue-1678 83 47 on on ADP issue-1678 83 48 the the DET issue-1678 83 49 application application NOUN issue-1678 83 50 of of ADP issue-1678 83 51 tax tax NOUN issue-1678 83 52 law law NOUN issue-1678 83 53 norms norm NOUN issue-1678 83 54 , , PUNCT issue-1678 83 55 resolved resolve VERB issue-1678 83 56 by by ADP issue-1678 83 57 an an DET issue-1678 83 58 authorized authorized ADJ issue-1678 83 59 jurisdictional jurisdictional ADJ issue-1678 83 60 body body NOUN issue-1678 83 61 in in ADP issue-1678 83 62 a a DET issue-1678 83 63 procedural procedural ADJ issue-1678 83 64 order order NOUN issue-1678 83 65 ( ( PUNCT issue-1678 83 66 tylchyk tylchyk PROPN issue-1678 83 67 , , PUNCT issue-1678 83 68 2010 2010 NUM issue-1678 83 69 ) ) PUNCT issue-1678 83 70 . . PUNCT issue-1678 84 1 in in ADP issue-1678 84 2 the the DET issue-1678 84 3 proper proper ADJ issue-1678 84 4 performance performance NOUN issue-1678 84 5 by by ADP issue-1678 84 6 the the DET issue-1678 84 7 obliged oblige VERB issue-1678 84 8 subjects subject NOUN issue-1678 84 9 of of ADP issue-1678 84 10 their their PRON issue-1678 84 11 duties duty NOUN issue-1678 84 12 and and CCONJ issue-1678 84 13 the the DET issue-1678 84 14 appropriate appropriate ADJ issue-1678 84 15 implementation implementation NOUN issue-1678 84 16 by by ADP issue-1678 84 17 the the DET issue-1678 84 18 state state NOUN issue-1678 84 19 of of ADP issue-1678 84 20 its its PRON issue-1678 84 21 financial financial ADJ issue-1678 84 22 competence competence NOUN issue-1678 84 23 , , PUNCT issue-1678 84 24 the the DET issue-1678 84 25 conflict conflict NOUN issue-1678 84 26 does do AUX issue-1678 84 27 not not PART issue-1678 84 28 develop develop VERB issue-1678 84 29 into into ADP issue-1678 84 30 a a DET issue-1678 84 31 conflict conflict NOUN issue-1678 84 32 , , PUNCT issue-1678 84 33 because because SCONJ issue-1678 84 34 adequately adequately ADV issue-1678 84 35 chosen choose VERB issue-1678 84 36 legal legal ADJ issue-1678 84 37 mechanisms mechanism NOUN issue-1678 84 38 will will AUX issue-1678 84 39 maintain maintain VERB issue-1678 84 40 the the DET issue-1678 84 41 necessary necessary ADJ issue-1678 84 42 level level NOUN issue-1678 84 43 of of ADP issue-1678 84 44 financial financial ADJ issue-1678 84 45 discipline discipline NOUN issue-1678 84 46 . . PUNCT issue-1678 85 1 however however ADV issue-1678 85 2 , , PUNCT issue-1678 85 3 with with ADP issue-1678 85 4 the the DET issue-1678 85 5 unwillingness unwillingness NOUN issue-1678 85 6 of of ADP issue-1678 85 7 one one NUM issue-1678 85 8 party party NOUN issue-1678 85 9 to to PART issue-1678 85 10 comply comply VERB issue-1678 85 11 with with ADP issue-1678 85 12 the the DET issue-1678 85 13 legal legal ADJ issue-1678 85 14 prescriptions prescription NOUN issue-1678 85 15 of of ADP issue-1678 85 16 the the DET issue-1678 85 17 other other ADJ issue-1678 85 18 and and CCONJ issue-1678 85 19 disagreement disagreement NOUN issue-1678 85 20 of of ADP issue-1678 85 21 the the DET issue-1678 85 22 other other ADJ issue-1678 85 23 party party NOUN issue-1678 85 24 with with ADP issue-1678 85 25 the the DET issue-1678 85 26 inaction inaction NOUN issue-1678 85 27 of of ADP issue-1678 85 28 the the DET issue-1678 85 29 first first ADJ issue-1678 85 30 , , PUNCT issue-1678 85 31 there there PRON issue-1678 85 32 is be VERB issue-1678 85 33 a a DET issue-1678 85 34 legal legal ADJ issue-1678 85 35 conflict conflict NOUN issue-1678 85 36 in in ADP issue-1678 85 37 the the DET issue-1678 85 38 financial financial ADJ issue-1678 85 39 and and CCONJ issue-1678 85 40 legal legal ADJ issue-1678 85 41 sphere sphere NOUN issue-1678 85 42 . . PUNCT issue-1678 86 1 it it PRON issue-1678 86 2 is be AUX issue-1678 86 3 interesting interesting ADJ issue-1678 86 4 to to PART issue-1678 86 5 note note VERB issue-1678 86 6 the the DET issue-1678 86 7 inverse inverse NOUN issue-1678 86 8 relationship relationship NOUN issue-1678 86 9 that that PRON issue-1678 86 10 exists exist VERB issue-1678 86 11 between between ADP issue-1678 86 12 the the DET issue-1678 86 13 legal legal ADJ issue-1678 86 14 conflict conflict NOUN issue-1678 86 15 as as ADP issue-1678 86 16 a a DET issue-1678 86 17 clash clash NOUN issue-1678 86 18 of of ADP issue-1678 86 19 contradictions contradiction NOUN issue-1678 86 20 and and CCONJ issue-1678 86 21 the the DET issue-1678 86 22 effectiveness effectiveness NOUN issue-1678 86 23 of of ADP issue-1678 86 24 legal legal ADJ issue-1678 86 25 regulation regulation NOUN issue-1678 86 26 of of ADP issue-1678 86 27 relations relation NOUN issue-1678 86 28 in in ADP issue-1678 86 29 which which PRON issue-1678 86 30 the the DET issue-1678 86 31 conflict conflict NOUN issue-1678 86 32 occurs occur VERB issue-1678 86 33 . . PUNCT issue-1678 87 1 timely timely ADJ issue-1678 87 2 identification identification NOUN issue-1678 87 3 of of ADP issue-1678 87 4 contradictions contradiction NOUN issue-1678 87 5 arising arise VERB issue-1678 87 6 in in ADP issue-1678 87 7 the the DET issue-1678 87 8 law law NOUN issue-1678 87 9 enforcement enforcement NOUN issue-1678 87 10 activity activity NOUN issue-1678 87 11 , , PUNCT issue-1678 87 12 analysis analysis NOUN issue-1678 87 13 , , PUNCT issue-1678 87 14 forecasting forecasting NOUN issue-1678 87 15 of of ADP issue-1678 87 16 their their PRON issue-1678 87 17 development development NOUN issue-1678 87 18 should should AUX issue-1678 87 19 contribute contribute VERB issue-1678 87 20 to to ADP issue-1678 87 21 the the DET issue-1678 87 22 choice choice NOUN issue-1678 87 23 of of ADP issue-1678 87 24 adequate adequate ADJ issue-1678 87 25 legal legal ADJ issue-1678 87 26 means mean NOUN issue-1678 87 27 and and CCONJ issue-1678 87 28 optimization optimization NOUN issue-1678 87 29 of of ADP issue-1678 87 30 legislation legislation NOUN issue-1678 87 31 . . PUNCT issue-1678 88 1 it it PRON issue-1678 88 2 is be AUX issue-1678 88 3 in in ADP issue-1678 88 4 this this DET issue-1678 88 5 regard regard NOUN issue-1678 88 6 , , PUNCT issue-1678 88 7 the the DET issue-1678 88 8 studies study NOUN issue-1678 88 9 devoted devote VERB issue-1678 88 10 to to ADP issue-1678 88 11 the the DET issue-1678 88 12 problems problem NOUN issue-1678 88 13 associated associate VERB issue-1678 88 14 with with ADP issue-1678 88 15 the the DET issue-1678 88 16 study study NOUN issue-1678 88 17 of of ADP issue-1678 88 18 conflicts conflict NOUN issue-1678 88 19 point point VERB issue-1678 88 20 to to ADP issue-1678 88 21 the the DET issue-1678 88 22 positive positive ADJ issue-1678 88 23 nature nature NOUN issue-1678 88 24 of of ADP issue-1678 88 25 the the DET issue-1678 88 26 latter latter ADJ issue-1678 88 27 , , PUNCT issue-1678 88 28 consisting consist VERB issue-1678 88 29 in in ADP issue-1678 88 30 the the DET issue-1678 88 31 function function NOUN issue-1678 88 32 of of ADP issue-1678 88 33 stimulating stimulate VERB issue-1678 88 34 the the DET issue-1678 88 35 adaptation adaptation NOUN issue-1678 88 36 of of ADP issue-1678 88 37 the the DET issue-1678 88 38 social social ADJ issue-1678 88 39 system system NOUN issue-1678 88 40 or or CCONJ issue-1678 88 41 its its PRON issue-1678 88 42 individual individual ADJ issue-1678 88 43 elements element NOUN issue-1678 88 44 , , PUNCT issue-1678 88 45 including include VERB issue-1678 88 46 actors actor NOUN issue-1678 88 47 in in ADP issue-1678 88 48 a a DET issue-1678 88 49 changing change VERB issue-1678 88 50 environment environment NOUN issue-1678 88 51 . . PUNCT issue-1678 89 1 conflicts conflict NOUN issue-1678 89 2 are be AUX issue-1678 89 3 seen see VERB issue-1678 89 4 as as ADP issue-1678 89 5 a a DET issue-1678 89 6 driving driving NOUN issue-1678 89 7 mechanism mechanism NOUN issue-1678 89 8 of of ADP issue-1678 89 9 social social ADJ issue-1678 89 10 change change NOUN issue-1678 89 11 , , PUNCT issue-1678 89 12 the the DET issue-1678 89 13 processes process NOUN issue-1678 89 14 of of ADP issue-1678 89 15 development development NOUN issue-1678 89 16 , , PUNCT issue-1678 89 17 modernization modernization NOUN issue-1678 89 18 and and CCONJ issue-1678 89 19 disintegration disintegration NOUN issue-1678 89 20 of of ADP issue-1678 89 21 exhaustible exhaustible ADJ issue-1678 89 22 formations formation NOUN issue-1678 89 23 , , PUNCT issue-1678 89 24 and and CCONJ issue-1678 89 25 on on ADP issue-1678 89 26 this this DET issue-1678 89 27 basis basis NOUN issue-1678 89 28 , , PUNCT issue-1678 89 29 in in ADP issue-1678 89 30 stable stable ADJ issue-1678 89 31 situations situation NOUN issue-1678 89 32 , , PUNCT issue-1678 89 33 conflicts conflict NOUN issue-1678 89 34 identify identify VERB issue-1678 89 35 problems problem NOUN issue-1678 89 36 , , PUNCT issue-1678 89 37 contribute contribute VERB issue-1678 89 38 to to ADP issue-1678 89 39 the the DET issue-1678 89 40 formation formation NOUN issue-1678 89 41 of of ADP issue-1678 89 42 new new ADJ issue-1678 89 43 needs need NOUN issue-1678 89 44 and and CCONJ issue-1678 89 45 development development NOUN issue-1678 89 46 trends trend NOUN issue-1678 89 47 , , PUNCT issue-1678 89 48 play play VERB issue-1678 89 49 an an DET issue-1678 89 50 important important ADJ issue-1678 89 51 role role NOUN issue-1678 89 52 in in ADP issue-1678 89 53 the the DET issue-1678 89 54 formation formation NOUN issue-1678 89 55 of of ADP issue-1678 89 56 interests interest NOUN issue-1678 89 57 . . PUNCT issue-1678 90 1 the the DET issue-1678 90 2 positive positive ADJ issue-1678 90 3 role role NOUN issue-1678 90 4 of of ADP issue-1678 90 5 conflicts conflict NOUN issue-1678 90 6 is be AUX issue-1678 90 7 noted note VERB issue-1678 90 8 in in ADP issue-1678 90 9 legal legal ADJ issue-1678 90 10 science science NOUN issue-1678 90 11 . . PUNCT issue-1678 91 1 so so ADV issue-1678 91 2 a. a. PROPN issue-1678 91 3 m. m. PROPN issue-1678 91 4 kurinnyi kurinnyi PROPN issue-1678 91 5 and and CCONJ issue-1678 91 6 v. v. PROPN issue-1678 91 7 i. i. PROPN issue-1678 91 8 myronov myronov PROPN issue-1678 91 9 on on ADP issue-1678 91 10 the the DET issue-1678 91 11 problem problem NOUN issue-1678 91 12 of of ADP issue-1678 91 13 conflicts conflict NOUN issue-1678 91 14 point point VERB issue-1678 91 15 out out ADP issue-1678 91 16 that that SCONJ issue-1678 91 17 the the DET issue-1678 91 18 conflict conflict NOUN issue-1678 91 19 is be AUX issue-1678 91 20 a a DET issue-1678 91 21 kind kind NOUN issue-1678 91 22 of of ADP issue-1678 91 23 springboard springboard NOUN issue-1678 91 24 on on ADP issue-1678 91 25 which which PRON issue-1678 91 26 the the DET issue-1678 91 27 effectiveness effectiveness NOUN issue-1678 91 28 of of ADP issue-1678 91 29 legal legal ADJ issue-1678 91 30 norms norm NOUN issue-1678 91 31 and and CCONJ issue-1678 91 32 the the DET issue-1678 91 33 ability ability NOUN issue-1678 91 34 of of ADP issue-1678 91 35 the the DET issue-1678 91 36 state state NOUN issue-1678 91 37 and and CCONJ issue-1678 91 38 society society NOUN issue-1678 91 39 to to PART issue-1678 91 40 really really ADV issue-1678 91 41 guarantee guarantee VERB issue-1678 91 42 the the DET issue-1678 91 43 implementation implementation NOUN issue-1678 91 44 of of ADP issue-1678 91 45 human human ADJ issue-1678 91 46 rights right NOUN issue-1678 91 47 ( ( PUNCT issue-1678 91 48 kurinnyi kurinnyi PROPN issue-1678 91 49 , , PUNCT issue-1678 91 50 myronov myronov PROPN issue-1678 91 51 , , PUNCT issue-1678 91 52 1997 1997 NUM issue-1678 91 53 ) ) PUNCT issue-1678 91 54 . . PUNCT issue-1678 92 1 indeed indeed ADV issue-1678 92 2 , , PUNCT issue-1678 92 3 the the DET issue-1678 92 4 conflict conflict NOUN issue-1678 92 5 in in ADP issue-1678 92 6 law law NOUN issue-1678 92 7 , , PUNCT issue-1678 92 8 being be AUX issue-1678 92 9 closely closely ADV issue-1678 92 10 connected connect VERB issue-1678 92 11 with with ADP issue-1678 92 12 the the DET issue-1678 92 13 processes process NOUN issue-1678 92 14 of of ADP issue-1678 92 15 lawmaking lawmaking NOUN issue-1678 92 16 and and CCONJ issue-1678 92 17 law law NOUN issue-1678 92 18 enforcement enforcement NOUN issue-1678 92 19 , , PUNCT issue-1678 92 20 thus thus ADV issue-1678 92 21 , , PUNCT issue-1678 92 22 in in ADP issue-1678 92 23 the the DET issue-1678 92 24 words word NOUN issue-1678 92 25 of of ADP issue-1678 92 26 v. v. ADP issue-1678 92 27 m. m. NOUN issue-1678 92 28 kudriavtsev kudriavtsev PROPN issue-1678 92 29 , , PUNCT issue-1678 92 30 reflects reflect VERB issue-1678 92 31 its its PRON issue-1678 92 32 kind kind NOUN issue-1678 92 33 of of ADP issue-1678 92 34 internal internal ADJ issue-1678 92 35 cycle cycle NOUN issue-1678 92 36 and and CCONJ issue-1678 92 37 life life NOUN issue-1678 92 38 of of ADP issue-1678 92 39 law law NOUN issue-1678 92 40 , , PUNCT issue-1678 92 41 the the DET issue-1678 92 42 technology technology NOUN issue-1678 92 43 of of ADP issue-1678 92 44 its its PRON issue-1678 92 45 development development NOUN issue-1678 92 46 and and CCONJ issue-1678 92 47 functioning functioning ADJ issue-1678 92 48 ( ( PUNCT issue-1678 92 49 kudriavtsev kudriavtsev NOUN issue-1678 92 50 , , PUNCT issue-1678 92 51 1995 1995 NUM issue-1678 92 52 ) ) PUNCT issue-1678 92 53 . . PUNCT issue-1678 93 1 arising arise VERB issue-1678 93 2 in in ADP issue-1678 93 3 relation relation NOUN issue-1678 93 4 to to ADP issue-1678 93 5 different different ADJ issue-1678 93 6 legal legal ADJ issue-1678 93 7 acts act NOUN issue-1678 93 8 and and CCONJ issue-1678 93 9 legal legal ADJ issue-1678 93 10 norms norm NOUN issue-1678 93 11 , , PUNCT issue-1678 93 12 contradictions contradiction NOUN issue-1678 93 13 are be AUX issue-1678 93 14 exacerbated exacerbate VERB issue-1678 93 15 due due ADP issue-1678 93 16 to to ADP issue-1678 93 17 the the DET issue-1678 93 18 unequal unequal ADJ issue-1678 93 19 attitude attitude NOUN issue-1678 93 20 of of ADP issue-1678 93 21 subjects subject NOUN issue-1678 93 22 of of ADP issue-1678 93 23 law law NOUN issue-1678 93 24 to to ADP issue-1678 93 25 one one NUM issue-1678 93 26 and and CCONJ issue-1678 93 27 the the DET issue-1678 93 28 same same ADJ issue-1678 93 29 legal legal ADJ issue-1678 93 30 norm norm NOUN issue-1678 93 31 , , PUNCT issue-1678 93 32 their their PRON issue-1678 93 33 different different ADJ issue-1678 93 34 understanding understanding NOUN issue-1678 93 35 of of ADP issue-1678 93 36 the the DET issue-1678 93 37 meaning meaning NOUN issue-1678 93 38 of of ADP issue-1678 93 39 the the DET issue-1678 93 40 norm norm NOUN issue-1678 93 41 , , PUNCT issue-1678 93 42 the the DET issue-1678 93 43 scope scope NOUN issue-1678 93 44 and and CCONJ issue-1678 93 45 limits limit NOUN issue-1678 93 46 of of ADP issue-1678 93 47 its its PRON issue-1678 93 48 action action NOUN issue-1678 93 49 , , PUNCT issue-1678 93 50 the the DET issue-1678 93 51 circle circle NOUN issue-1678 93 52 of of ADP issue-1678 93 53 persons person NOUN issue-1678 93 54 to to PART issue-1678 93 55 whom whom PRON issue-1678 93 56 it it PRON issue-1678 93 57 applies apply VERB issue-1678 93 58 . . PUNCT issue-1678 94 1 often often ADV issue-1678 94 2 there there PRON issue-1678 94 3 is be VERB issue-1678 94 4 selectivity selectivity NOUN issue-1678 94 5 in in ADP issue-1678 94 6 the the DET issue-1678 94 7 choice choice NOUN issue-1678 94 8 of of ADP issue-1678 94 9 the the DET issue-1678 94 10 norm norm NOUN issue-1678 94 11 of of ADP issue-1678 94 12 law law NOUN issue-1678 94 13 to to PART issue-1678 94 14 apply apply VERB issue-1678 94 15 in in ADP issue-1678 94 16 a a DET issue-1678 94 17 particular particular ADJ issue-1678 94 18 situation situation NOUN issue-1678 94 19 , , PUNCT issue-1678 94 20 related relate VERB issue-1678 94 21 to to ADP issue-1678 94 22 those those PRON issue-1678 94 23 or or CCONJ issue-1678 94 24 other other ADJ issue-1678 94 25 advantages advantage NOUN issue-1678 94 26 , , PUNCT issue-1678 94 27 false false ADJ issue-1678 94 28 starting starting NOUN issue-1678 94 29 position position NOUN issue-1678 94 30 of of ADP issue-1678 94 31 one one NUM issue-1678 94 32 of of ADP issue-1678 94 33 the the DET issue-1678 94 34 parties party NOUN issue-1678 94 35 . . PUNCT issue-1678 95 1 the the DET issue-1678 95 2 desire desire NOUN issue-1678 95 3 of of ADP issue-1678 95 4 one one NUM issue-1678 95 5 subject subject NOUN issue-1678 95 6 to to PART issue-1678 95 7 seize seize VERB issue-1678 95 8 financial financial ADJ issue-1678 95 9 means mean NOUN issue-1678 95 10 contrary contrary ADJ issue-1678 95 11 to to ADP issue-1678 95 12 the the DET issue-1678 95 13 wishes wish NOUN issue-1678 95 14 of of ADP issue-1678 95 15 the the DET issue-1678 95 16 other other ADJ issue-1678 95 17 party party NOUN issue-1678 95 18 , , PUNCT issue-1678 95 19 conditioned condition VERB issue-1678 95 20 by by ADP issue-1678 95 21 the the DET issue-1678 95 22 implementation implementation NOUN issue-1678 95 23 and and CCONJ issue-1678 95 24 ensuring ensuring NOUN issue-1678 95 25 of of ADP issue-1678 95 26 public public ADJ issue-1678 95 27 - - PUNCT issue-1678 95 28 law law NOUN issue-1678 95 29 interests interest NOUN issue-1678 95 30 , , PUNCT issue-1678 95 31 becomes become VERB issue-1678 95 32 a a DET issue-1678 95 33 consequence consequence NOUN issue-1678 95 34 of of ADP issue-1678 95 35 objectively objectively ADV issue-1678 95 36 existing exist VERB issue-1678 95 37 contradiction contradiction NOUN issue-1678 95 38 between between ADP issue-1678 95 39 public public ADJ issue-1678 95 40 and and CCONJ issue-1678 95 41 private private ADJ issue-1678 95 42 interests interest NOUN issue-1678 95 43 . . PUNCT issue-1678 96 1 at at ADP issue-1678 96 2 the the DET issue-1678 96 3 same same ADJ issue-1678 96 4 time time NOUN issue-1678 96 5 , , PUNCT issue-1678 96 6 the the DET issue-1678 96 7 conflict conflict NOUN issue-1678 96 8 of of ADP issue-1678 96 9 interests interest NOUN issue-1678 96 10 in in ADP issue-1678 96 11 the the DET issue-1678 96 12 field field NOUN issue-1678 96 13 of of ADP issue-1678 96 14 tax tax NOUN issue-1678 96 15 legal legal ADJ issue-1678 96 16 relations relation NOUN issue-1678 96 17 lays lay VERB issue-1678 96 18 the the DET issue-1678 96 19 foundation foundation NOUN issue-1678 96 20 for for ADP issue-1678 96 21 the the DET issue-1678 96 22 transition transition NOUN issue-1678 96 23 of of ADP issue-1678 96 24 the the DET issue-1678 96 25 contradiction contradiction NOUN issue-1678 96 26 to to ADP issue-1678 96 27 another another DET issue-1678 96 28 stage stage NOUN issue-1678 96 29 , , PUNCT issue-1678 96 30 characterized characterize VERB issue-1678 96 31 by by ADP issue-1678 96 32 the the DET issue-1678 96 33 emergence emergence NOUN issue-1678 96 34 of of ADP issue-1678 96 35 different different ADJ issue-1678 96 36 initial initial ADJ issue-1678 96 37 positions position NOUN issue-1678 96 38 of of ADP issue-1678 96 39 the the DET issue-1678 96 40 parties party NOUN issue-1678 96 41 in in ADP issue-1678 96 42 the the DET issue-1678 96 43 legal legal ADJ issue-1678 96 44 assessment assessment NOUN issue-1678 96 45 of of ADP issue-1678 96 46 the the DET issue-1678 96 47 essence essence NOUN issue-1678 96 48 of of ADP issue-1678 96 49 disputed dispute VERB issue-1678 96 50 tax tax NOUN issue-1678 96 51 - - PUNCT issue-1678 96 52 legal legal ADJ issue-1678 96 53 norms norm NOUN issue-1678 96 54 and and CCONJ issue-1678 96 55 , , PUNCT issue-1678 96 56 accordingly accordingly ADV issue-1678 96 57 , , PUNCT issue-1678 96 58 the the DET issue-1678 96 59 scope scope NOUN issue-1678 96 60 of of ADP issue-1678 96 61 their their PRON issue-1678 96 62 rights right NOUN issue-1678 96 63 and and CCONJ issue-1678 96 64 obligations obligation NOUN issue-1678 96 65 . . PUNCT issue-1678 97 1 at at ADP issue-1678 97 2 this this DET issue-1678 97 3 stage stage NOUN issue-1678 97 4 , , PUNCT issue-1678 97 5 the the DET issue-1678 97 6 tax tax NOUN issue-1678 97 7 conflict conflict NOUN issue-1678 97 8 acquires acquire VERB issue-1678 97 9 a a DET issue-1678 97 10 so so ADV issue-1678 97 11 - - PUNCT issue-1678 97 12 called call VERB issue-1678 97 13 cognitive cognitive ADJ issue-1678 97 14 nature nature NOUN issue-1678 97 15 , , PUNCT issue-1678 97 16 due due ADP issue-1678 97 17 to to ADP issue-1678 97 18 the the DET issue-1678 97 19 presence presence NOUN issue-1678 97 20 of of ADP issue-1678 97 21 a a DET issue-1678 97 22 legal legal ADJ issue-1678 97 23 dispute dispute NOUN issue-1678 97 24 and and CCONJ issue-1678 97 25 based base VERB issue-1678 97 26 on on ADP issue-1678 97 27 different different ADJ issue-1678 97 28 understanding understanding NOUN issue-1678 97 29 and and CCONJ issue-1678 97 30 interpretation interpretation NOUN issue-1678 97 31 of of ADP issue-1678 97 32 the the DET issue-1678 97 33 relevant relevant ADJ issue-1678 97 34 legal legal ADJ issue-1678 97 35 norm norm NOUN issue-1678 97 36 . . PUNCT issue-1678 98 1 at at ADP issue-1678 98 2 that that PRON issue-1678 98 3 , , PUNCT issue-1678 98 4 it it PRON issue-1678 98 5 is be AUX issue-1678 98 6 necessary necessary ADJ issue-1678 98 7 to to PART issue-1678 98 8 agree agree VERB issue-1678 98 9 with with ADP issue-1678 98 10 the the DET issue-1678 98 11 opinion opinion NOUN issue-1678 98 12 of of ADP issue-1678 98 13 yu yu PROPN issue-1678 98 14 . . PUNCT issue-1678 98 15 a. a. PROPN issue-1678 98 16 krokhina krokhina PROPN issue-1678 98 17 , , PUNCT issue-1678 98 18 who who PRON issue-1678 98 19 believes believe VERB issue-1678 98 20 that that SCONJ issue-1678 98 21 a a DET issue-1678 98 22 cognitive cognitive ADJ issue-1678 98 23 conflict conflict NOUN issue-1678 98 24 develops develop VERB issue-1678 98 25 simultaneously simultaneously ADV issue-1678 98 26 with with ADP issue-1678 98 27 the the DET issue-1678 98 28 conflict conflict NOUN issue-1678 98 29 of of ADP issue-1678 98 30 financial financial ADJ issue-1678 98 31 interests interest NOUN issue-1678 98 32 or or CCONJ issue-1678 98 33 somewhat somewhat ADV issue-1678 98 34 later later ADV issue-1678 98 35 – – PUNCT issue-1678 98 36 in in ADP issue-1678 98 37 the the DET issue-1678 98 38 process process NOUN issue-1678 98 39 of of ADP issue-1678 98 40 implementation implementation NOUN issue-1678 98 41 of of ADP issue-1678 98 42 financial financial ADJ issue-1678 98 43 responsibility responsibility NOUN issue-1678 98 44 ; ; PUNCT issue-1678 98 45 however however ADV issue-1678 98 46 , , PUNCT issue-1678 98 47 in in ADP issue-1678 98 48 any any DET issue-1678 98 49 case case NOUN issue-1678 98 50 a a DET issue-1678 98 51 cognitive cognitive ADJ issue-1678 98 52 conflict conflict NOUN issue-1678 98 53 accompanies accompany VERB issue-1678 98 54 and and CCONJ issue-1678 98 55 develops develop VERB issue-1678 98 56 a a DET issue-1678 98 57 conflict conflict NOUN issue-1678 98 58 of of ADP issue-1678 98 59 interests interest NOUN issue-1678 98 60 ( ( PUNCT issue-1678 98 61 krokhina krokhina PROPN issue-1678 98 62 , , PUNCT issue-1678 98 63 2003 2003 NUM issue-1678 98 64 ) ) PUNCT issue-1678 98 65 . . PUNCT issue-1678 99 1 5 5 X issue-1678 99 2 . . X issue-1678 99 3 causes cause NOUN issue-1678 99 4 of of ADP issue-1678 99 5 tax tax NOUN issue-1678 99 6 conflicts conflict NOUN issue-1678 99 7 the the DET issue-1678 99 8 essence essence NOUN issue-1678 99 9 of of ADP issue-1678 99 10 this this DET issue-1678 99 11 type type NOUN issue-1678 99 12 of of ADP issue-1678 99 13 conflict conflict NOUN issue-1678 99 14 is be AUX issue-1678 99 15 the the DET issue-1678 99 16 desire desire NOUN issue-1678 99 17 of of ADP issue-1678 99 18 each each PRON issue-1678 99 19 of of ADP issue-1678 99 20 the the DET issue-1678 99 21 parties party NOUN issue-1678 99 22 to to ADP issue-1678 99 23 the the DET issue-1678 99 24 disputed dispute VERB issue-1678 99 25 tax tax NOUN issue-1678 99 26 - - PUNCT issue-1678 99 27 legal legal ADJ issue-1678 99 28 relationship relationship NOUN issue-1678 99 29 to to PART issue-1678 99 30 justify justify VERB issue-1678 99 31 their their PRON issue-1678 99 32 own own ADJ issue-1678 99 33 , , PUNCT issue-1678 99 34 often often ADV issue-1678 99 35 diametrically diametrically ADV issue-1678 99 36 opposed oppose VERB issue-1678 99 37 position position NOUN issue-1678 99 38 . . PUNCT issue-1678 100 1 conflict conflict NOUN issue-1678 100 2 as as ADP issue-1678 100 3 a a DET issue-1678 100 4 reality reality NOUN issue-1678 100 5 of of ADP issue-1678 100 6 social social ADJ issue-1678 100 7 life life NOUN issue-1678 100 8 is be AUX issue-1678 100 9 a a DET issue-1678 100 10 consequence consequence NOUN issue-1678 100 11 of of ADP issue-1678 100 12 a a DET issue-1678 100 13 number number NOUN issue-1678 100 14 of of ADP issue-1678 100 15 causes cause NOUN issue-1678 100 16 and and CCONJ issue-1678 100 17 conditions condition NOUN issue-1678 100 18 , , PUNCT issue-1678 100 19 and and CCONJ issue-1678 100 20 causality causality NOUN issue-1678 100 21 baltic baltic PROPN issue-1678 100 22 journal journal PROPN issue-1678 100 23 of of ADP issue-1678 100 24 economic economic ADJ issue-1678 100 25 studies study NOUN issue-1678 100 26 32 32 NUM issue-1678 100 27 vol vol NOUN issue-1678 100 28 . . PROPN issue-1678 100 29 8 8 NUM issue-1678 101 1 no no NOUN issue-1678 101 2 . . NOUN issue-1678 101 3 1 1 NUM issue-1678 101 4 , , PUNCT issue-1678 101 5 2022 2022 NUM issue-1678 101 6 in in ADP issue-1678 101 7 the the DET issue-1678 101 8 social social ADJ issue-1678 101 9 sphere sphere NOUN issue-1678 101 10 is be AUX issue-1678 101 11 characterized characterize VERB issue-1678 101 12 by by ADP issue-1678 101 13 considerable considerable ADJ issue-1678 101 14 complexity complexity NOUN issue-1678 101 15 and and CCONJ issue-1678 101 16 confusion confusion NOUN issue-1678 101 17 . . PUNCT issue-1678 102 1 it it PRON issue-1678 102 2 is be AUX issue-1678 102 3 hardly hardly ADV issue-1678 102 4 possible possible ADJ issue-1678 102 5 to to PART issue-1678 102 6 agree agree VERB issue-1678 102 7 with with ADP issue-1678 102 8 the the DET issue-1678 102 9 opinion opinion NOUN issue-1678 102 10 of of ADP issue-1678 102 11 v. v. PROPN issue-1678 102 12 m. m. NOUN issue-1678 102 13 kudriavtsev kudriavtsev PROPN issue-1678 102 14 that that PRON issue-1678 102 15 every every DET issue-1678 102 16 social social ADJ issue-1678 102 17 action action NOUN issue-1678 102 18 entails entail VERB issue-1678 102 19 a a DET issue-1678 102 20 variety variety NOUN issue-1678 102 21 of of ADP issue-1678 102 22 different different ADJ issue-1678 102 23 and and CCONJ issue-1678 102 24 even even ADV issue-1678 102 25 contradictory contradictory ADJ issue-1678 102 26 consequences consequence NOUN issue-1678 102 27 ; ; PUNCT issue-1678 102 28 a a DET issue-1678 102 29 conflict conflict NOUN issue-1678 102 30 can can AUX issue-1678 102 31 ultimately ultimately ADV issue-1678 102 32 be be AUX issue-1678 102 33 caused cause VERB issue-1678 102 34 by by ADP issue-1678 102 35 completely completely ADV issue-1678 102 36 innocent innocent ADJ issue-1678 102 37 actions action NOUN issue-1678 102 38 of of ADP issue-1678 102 39 individuals individual NOUN issue-1678 102 40 or or CCONJ issue-1678 102 41 groups group NOUN issue-1678 102 42 in in ADP issue-1678 102 43 a a DET issue-1678 102 44 fairly fairly ADV issue-1678 102 45 distant distant ADJ issue-1678 102 46 relationship relationship NOUN issue-1678 102 47 with with ADP issue-1678 102 48 the the DET issue-1678 102 49 opposing oppose VERB issue-1678 102 50 parties party NOUN issue-1678 102 51 ( ( PUNCT issue-1678 102 52 kudriavtsev kudriavtsev NOUN issue-1678 102 53 , , PUNCT issue-1678 102 54 1992 1992 NUM issue-1678 102 55 ) ) PUNCT issue-1678 102 56 . . PUNCT issue-1678 103 1 however however ADV issue-1678 103 2 , , PUNCT issue-1678 103 3 the the DET issue-1678 103 4 most most ADV issue-1678 103 5 complete complete ADJ issue-1678 103 6 picture picture NOUN issue-1678 103 7 of of ADP issue-1678 103 8 the the DET issue-1678 103 9 causes cause NOUN issue-1678 103 10 of of ADP issue-1678 103 11 a a DET issue-1678 103 12 particular particular ADJ issue-1678 103 13 legal legal ADJ issue-1678 103 14 conflict conflict NOUN issue-1678 103 15 can can AUX issue-1678 103 16 be be AUX issue-1678 103 17 given give VERB issue-1678 103 18 by by ADP issue-1678 103 19 assessing assess VERB issue-1678 103 20 the the DET issue-1678 103 21 sphere sphere NOUN issue-1678 103 22 of of ADP issue-1678 103 23 relations relation NOUN issue-1678 103 24 in in ADP issue-1678 103 25 which which PRON issue-1678 103 26 the the DET issue-1678 103 27 corresponding correspond VERB issue-1678 103 28 conflict conflict NOUN issue-1678 103 29 arises arise VERB issue-1678 103 30 . . PUNCT issue-1678 104 1 such such DET issue-1678 104 2 a a DET issue-1678 104 3 feature feature NOUN issue-1678 104 4 of of ADP issue-1678 104 5 tax tax NOUN issue-1678 104 6 - - PUNCT issue-1678 104 7 legal legal ADJ issue-1678 104 8 relations relation NOUN issue-1678 104 9 as as ADP issue-1678 104 10 a a DET issue-1678 104 11 high high ADJ issue-1678 104 12 level level NOUN issue-1678 104 13 of of ADP issue-1678 104 14 normative normative ADJ issue-1678 104 15 - - ADJ issue-1678 104 16 legal legal ADJ issue-1678 104 17 regulation regulation NOUN issue-1678 104 18 , , PUNCT issue-1678 104 19 based base VERB issue-1678 104 20 on on ADP issue-1678 104 21 the the DET issue-1678 104 22 prevalence prevalence NOUN issue-1678 104 23 of of ADP issue-1678 104 24 legal legal ADJ issue-1678 104 25 prescriptions prescription NOUN issue-1678 104 26 and and CCONJ issue-1678 104 27 prohibitions prohibition NOUN issue-1678 104 28 and and CCONJ issue-1678 104 29 due due ADP issue-1678 104 30 to to ADP issue-1678 104 31 the the DET issue-1678 104 32 need need NOUN issue-1678 104 33 to to PART issue-1678 104 34 ensure ensure VERB issue-1678 104 35 both both DET issue-1678 104 36 stable stable ADJ issue-1678 104 37 economic economic ADJ issue-1678 104 38 conditions condition NOUN issue-1678 104 39 for for ADP issue-1678 104 40 taxpayers taxpayer NOUN issue-1678 104 41 , , PUNCT issue-1678 104 42 and and CCONJ issue-1678 104 43 guarantees guarantee NOUN issue-1678 104 44 against against ADP issue-1678 104 45 unreasonable unreasonable ADJ issue-1678 104 46 requirements requirement NOUN issue-1678 104 47 of of ADP issue-1678 104 48 public public ADJ issue-1678 104 49 authorities authority NOUN issue-1678 104 50 . . PUNCT issue-1678 105 1 given give VERB issue-1678 105 2 this this PRON issue-1678 105 3 , , PUNCT issue-1678 105 4 the the DET issue-1678 105 5 legal legal ADJ issue-1678 105 6 norm norm NOUN issue-1678 105 7 , , PUNCT issue-1678 105 8 being be AUX issue-1678 105 9 , , PUNCT issue-1678 105 10 on on ADP issue-1678 105 11 the the DET issue-1678 105 12 one one NUM issue-1678 105 13 hand hand NOUN issue-1678 105 14 , , PUNCT issue-1678 105 15 a a DET issue-1678 105 16 guide guide NOUN issue-1678 105 17 to to ADP issue-1678 105 18 the the DET issue-1678 105 19 action action NOUN issue-1678 105 20 of of ADP issue-1678 105 21 the the DET issue-1678 105 22 subjects subject NOUN issue-1678 105 23 of of ADP issue-1678 105 24 legal legal ADJ issue-1678 105 25 relations relation NOUN issue-1678 105 26 , , PUNCT issue-1678 105 27 on on ADP issue-1678 105 28 the the DET issue-1678 105 29 other other ADJ issue-1678 105 30 hand hand NOUN issue-1678 105 31 , , PUNCT issue-1678 105 32 acts act VERB issue-1678 105 33 as as ADP issue-1678 105 34 a a DET issue-1678 105 35 kind kind NOUN issue-1678 105 36 of of ADP issue-1678 105 37 source source NOUN issue-1678 105 38 of of ADP issue-1678 105 39 contradiction contradiction NOUN issue-1678 105 40 . . PUNCT issue-1678 106 1 laws law NOUN issue-1678 106 2 and and CCONJ issue-1678 106 3 regulations regulation NOUN issue-1678 106 4 and and CCONJ issue-1678 106 5 the the DET issue-1678 106 6 process process NOUN issue-1678 106 7 of of ADP issue-1678 106 8 their their PRON issue-1678 106 9 implementation implementation NOUN issue-1678 106 10 are be AUX issue-1678 106 11 constant constant ADJ issue-1678 106 12 indicators indicator NOUN issue-1678 106 13 of of ADP issue-1678 106 14 legal legal ADJ issue-1678 106 15 conflicts conflict NOUN issue-1678 106 16 . . PUNCT issue-1678 107 1 some some DET issue-1678 107 2 conflicts conflict NOUN issue-1678 107 3 are be AUX issue-1678 107 4 caused cause VERB issue-1678 107 5 by by ADP issue-1678 107 6 regulations regulation NOUN issue-1678 107 7 of of ADP issue-1678 107 8 poor poor ADJ issue-1678 107 9 quality quality NOUN issue-1678 107 10 , , PUNCT issue-1678 107 11 untimely untimely ADJ issue-1678 107 12 or or CCONJ issue-1678 107 13 hastily hastily ADV issue-1678 107 14 adopted adopt VERB issue-1678 107 15 . . PUNCT issue-1678 108 1 conflict conflict NOUN issue-1678 108 2 is be AUX issue-1678 108 3 also also ADV issue-1678 108 4 evident evident ADJ issue-1678 108 5 in in ADP issue-1678 108 6 the the DET issue-1678 108 7 case case NOUN issue-1678 108 8 of of ADP issue-1678 108 9 latent latent NOUN issue-1678 108 10 or or CCONJ issue-1678 108 11 apparent apparent ADJ issue-1678 108 12 contradictions contradiction NOUN issue-1678 108 13 in in ADP issue-1678 108 14 one one NUM issue-1678 108 15 legal legal ADJ issue-1678 108 16 act act NOUN issue-1678 108 17 or or CCONJ issue-1678 108 18 several several ADJ issue-1678 108 19 acts act NOUN issue-1678 108 20 regulating regulate VERB issue-1678 108 21 a a DET issue-1678 108 22 certain certain ADJ issue-1678 108 23 issue issue NOUN issue-1678 108 24 . . PUNCT issue-1678 109 1 at at ADP issue-1678 109 2 the the DET issue-1678 109 3 same same ADJ issue-1678 109 4 time time NOUN issue-1678 109 5 , , PUNCT issue-1678 109 6 the the DET issue-1678 109 7 conditions condition NOUN issue-1678 109 8 with with ADP issue-1678 109 9 which which PRON issue-1678 109 10 a a DET issue-1678 109 11 conflict conflict NOUN issue-1678 109 12 may may AUX issue-1678 109 13 be be AUX issue-1678 109 14 associated associate VERB issue-1678 109 15 can can AUX issue-1678 109 16 be be AUX issue-1678 109 17 both both CCONJ issue-1678 109 18 subjective subjective ADJ issue-1678 109 19 and and CCONJ issue-1678 109 20 objective objective ADJ issue-1678 109 21 in in ADP issue-1678 109 22 nature nature NOUN issue-1678 109 23 . . PUNCT issue-1678 110 1 any any DET issue-1678 110 2 legal legal ADJ issue-1678 110 3 conflict conflict NOUN issue-1678 110 4 based base VERB issue-1678 110 5 on on ADP issue-1678 110 6 a a DET issue-1678 110 7 norm norm NOUN issue-1678 110 8 of of ADP issue-1678 110 9 law law NOUN issue-1678 110 10 is be AUX issue-1678 110 11 generated generate VERB issue-1678 110 12 by by ADP issue-1678 110 13 a a DET issue-1678 110 14 legal legal ADJ issue-1678 110 15 understanding understanding NOUN issue-1678 110 16 – – PUNCT issue-1678 110 17 erroneous erroneous ADJ issue-1678 110 18 , , PUNCT issue-1678 110 19 ambiguous ambiguous ADJ issue-1678 110 20 , , PUNCT issue-1678 110 21 etc etc X issue-1678 110 22 . . X issue-1678 111 1 at at ADP issue-1678 111 2 the the DET issue-1678 111 3 same same ADJ issue-1678 111 4 time time NOUN issue-1678 111 5 , , PUNCT issue-1678 111 6 for for ADP issue-1678 111 7 objective objective ADJ issue-1678 111 8 reasons reason NOUN issue-1678 111 9 , , PUNCT issue-1678 111 10 imbalances imbalance NOUN issue-1678 111 11 arise arise VERB issue-1678 111 12 in in ADP issue-1678 111 13 the the DET issue-1678 111 14 legal legal ADJ issue-1678 111 15 system system NOUN issue-1678 111 16 due due ADP issue-1678 111 17 to to ADP issue-1678 111 18 either either CCONJ issue-1678 111 19 a a DET issue-1678 111 20 delay delay NOUN issue-1678 111 21 in in ADP issue-1678 111 22 the the DET issue-1678 111 23 adoption adoption NOUN issue-1678 111 24 of of ADP issue-1678 111 25 a a DET issue-1678 111 26 particular particular ADJ issue-1678 111 27 normative normative ADJ issue-1678 111 28 legal legal ADJ issue-1678 111 29 act act NOUN issue-1678 111 30 , , PUNCT issue-1678 111 31 or or CCONJ issue-1678 111 32 a a DET issue-1678 111 33 violation violation NOUN issue-1678 111 34 of of ADP issue-1678 111 35 the the DET issue-1678 111 36 competence competence NOUN issue-1678 111 37 of of ADP issue-1678 111 38 the the DET issue-1678 111 39 subjects subject NOUN issue-1678 111 40 of of ADP issue-1678 111 41 norm norm NOUN issue-1678 111 42 formation formation NOUN issue-1678 111 43 , , PUNCT issue-1678 111 44 or or CCONJ issue-1678 111 45 different different ADJ issue-1678 111 46 legal legal ADJ issue-1678 111 47 regulation regulation NOUN issue-1678 111 48 of of ADP issue-1678 111 49 the the DET issue-1678 111 50 same same ADJ issue-1678 111 51 issue issue NOUN issue-1678 111 52 . . PUNCT issue-1678 112 1 these these DET issue-1678 112 2 reasons reason NOUN issue-1678 112 3 were be AUX issue-1678 112 4 most most ADV issue-1678 112 5 clearly clearly ADV issue-1678 112 6 identified identify VERB issue-1678 112 7 at at ADP issue-1678 112 8 the the DET issue-1678 112 9 beginning beginning NOUN issue-1678 112 10 of of ADP issue-1678 112 11 the the DET issue-1678 112 12 formation formation NOUN issue-1678 112 13 of of ADP issue-1678 112 14 the the DET issue-1678 112 15 tax tax NOUN issue-1678 112 16 system system NOUN issue-1678 112 17 . . PUNCT issue-1678 113 1 the the DET issue-1678 113 2 tax tax NOUN issue-1678 113 3 law law NOUN issue-1678 113 4 of of ADP issue-1678 113 5 ukraine ukraine NOUN issue-1678 113 6 was be AUX issue-1678 113 7 created create VERB issue-1678 113 8 hastily hastily ADV issue-1678 113 9 , , PUNCT issue-1678 113 10 in in ADP issue-1678 113 11 the the DET issue-1678 113 12 new new ADJ issue-1678 113 13 conditions condition NOUN issue-1678 113 14 of of ADP issue-1678 113 15 economic economic ADJ issue-1678 113 16 management management NOUN issue-1678 113 17 , , PUNCT issue-1678 113 18 without without ADP issue-1678 113 19 any any DET issue-1678 113 20 proper proper ADJ issue-1678 113 21 quality quality NOUN issue-1678 113 22 of of ADP issue-1678 113 23 the the DET issue-1678 113 24 legislative legislative ADJ issue-1678 113 25 and and CCONJ issue-1678 113 26 practical practical ADJ issue-1678 113 27 base base NOUN issue-1678 113 28 . . PUNCT issue-1678 114 1 it it PRON issue-1678 114 2 was be AUX issue-1678 114 3 necessary necessary ADJ issue-1678 114 4 to to PART issue-1678 114 5 respond respond VERB issue-1678 114 6 quickly quickly ADV issue-1678 114 7 to to ADP issue-1678 114 8 the the DET issue-1678 114 9 revolutionary revolutionary ADJ issue-1678 114 10 economic economic ADJ issue-1678 114 11 processes process NOUN issue-1678 114 12 , , PUNCT issue-1678 114 13 to to PART issue-1678 114 14 urgently urgently ADV issue-1678 114 15 replenish replenish VERB issue-1678 114 16 the the DET issue-1678 114 17 respective respective ADJ issue-1678 114 18 budgets budget NOUN issue-1678 114 19 , , PUNCT issue-1678 114 20 and and CCONJ issue-1678 114 21 this this PRON issue-1678 114 22 could could AUX issue-1678 114 23 not not PART issue-1678 114 24 but but ADV issue-1678 114 25 affect affect VERB issue-1678 114 26 the the DET issue-1678 114 27 level level NOUN issue-1678 114 28 of of ADP issue-1678 114 29 legal legal ADJ issue-1678 114 30 technique technique NOUN issue-1678 114 31 of of ADP issue-1678 114 32 the the DET issue-1678 114 33 adopted adopt VERB issue-1678 114 34 tax tax NOUN issue-1678 114 35 legal legal ADJ issue-1678 114 36 acts act NOUN issue-1678 114 37 . . PUNCT issue-1678 115 1 as as ADP issue-1678 115 2 a a DET issue-1678 115 3 result result NOUN issue-1678 115 4 , , PUNCT issue-1678 115 5 the the DET issue-1678 115 6 ukrainian ukrainian ADJ issue-1678 115 7 tax tax NOUN issue-1678 115 8 system system NOUN issue-1678 115 9 received receive VERB issue-1678 115 10 the the DET issue-1678 115 11 following follow VERB issue-1678 115 12 legal legal ADJ issue-1678 115 13 problems problem NOUN issue-1678 115 14 : : PUNCT issue-1678 115 15 – – PUNCT issue-1678 115 16 contradiction contradiction NOUN issue-1678 115 17 of of ADP issue-1678 115 18 the the DET issue-1678 115 19 tax tax NOUN issue-1678 115 20 legislation legislation NOUN issue-1678 115 21 to to ADP issue-1678 115 22 the the DET issue-1678 115 23 constitution constitution NOUN issue-1678 115 24 of of ADP issue-1678 115 25 ukraine ukraine PROPN issue-1678 115 26 ( ( PUNCT issue-1678 115 27 decision decision NOUN issue-1678 115 28 of of ADP issue-1678 115 29 the the DET issue-1678 115 30 constitutional constitutional ADJ issue-1678 115 31 court court NOUN issue-1678 115 32 of of ADP issue-1678 115 33 ukraine ukraine NOUN issue-1678 115 34 of of ADP issue-1678 115 35 february february PROPN issue-1678 115 36 27 27 NUM issue-1678 115 37 , , PUNCT issue-1678 115 38 2018 2018 NUM issue-1678 115 39 no no NOUN issue-1678 115 40 . . NOUN issue-1678 116 1 1 1 NUM issue-1678 116 2 - - PUNCT issue-1678 116 3 p/2018 p/2018 NOUN issue-1678 116 4 on on ADP issue-1678 116 5 the the DET issue-1678 116 6 case case NOUN issue-1678 116 7 of of ADP issue-1678 116 8 constitutional constitutional ADJ issue-1678 116 9 submissions submission NOUN issue-1678 116 10 of of ADP issue-1678 116 11 48 48 NUM issue-1678 116 12 people people NOUN issue-1678 116 13 's 's PART issue-1678 116 14 deputies deputy NOUN issue-1678 116 15 of of ADP issue-1678 116 16 ukraine ukraine NOUN issue-1678 116 17 on on ADP issue-1678 116 18 compliance compliance NOUN issue-1678 116 19 with with ADP issue-1678 116 20 the the DET issue-1678 116 21 constitution constitution NOUN issue-1678 116 22 of of ADP issue-1678 116 23 ukraine ukraine PROPN issue-1678 116 24 ( ( PUNCT issue-1678 116 25 constitutionality constitutionality NOUN issue-1678 116 26 ) ) PUNCT issue-1678 116 27 of of ADP issue-1678 116 28 provisions provision NOUN issue-1678 116 29 of of ADP issue-1678 116 30 paragraphs paragraph NOUN issue-1678 116 31 13 13 NUM issue-1678 116 32 , , PUNCT issue-1678 116 33 14 14 NUM issue-1678 116 34 of of ADP issue-1678 116 35 paragraph paragraph NOUN issue-1678 116 36 32 32 NUM issue-1678 116 37 of of ADP issue-1678 116 38 section section NOUN issue-1678 116 39 one one NUM issue-1678 116 40 of of ADP issue-1678 116 41 the the DET issue-1678 116 42 law law NOUN issue-1678 116 43 of of ADP issue-1678 116 44 ukraine ukraine NOUN issue-1678 116 45 " " PUNCT issue-1678 116 46 on on ADP issue-1678 116 47 amendments amendment NOUN issue-1678 116 48 to to ADP issue-1678 116 49 the the DET issue-1678 116 50 tax tax NOUN issue-1678 116 51 code code NOUN issue-1678 116 52 of of ADP issue-1678 116 53 ukraine ukraine NOUN issue-1678 116 54 and and CCONJ issue-1678 116 55 some some DET issue-1678 116 56 legislative legislative ADJ issue-1678 116 57 acts act NOUN issue-1678 116 58 of of ADP issue-1678 116 59 ukraine ukraine NOUN issue-1678 116 60 on on ADP issue-1678 116 61 tax tax NOUN issue-1678 116 62 reform reform NOUN issue-1678 116 63 " " PUNCT issue-1678 116 64 and and CCONJ issue-1678 116 65 the the DET issue-1678 116 66 supreme supreme PROPN issue-1678 116 67 court court PROPN issue-1678 116 68 of of ADP issue-1678 116 69 ukraine ukraine PROPN issue-1678 116 70 on on ADP issue-1678 116 71 the the DET issue-1678 116 72 compliance compliance NOUN issue-1678 116 73 with with ADP issue-1678 116 74 the the DET issue-1678 116 75 constitution constitution NOUN issue-1678 116 76 of of ADP issue-1678 116 77 ukraine ukraine PROPN issue-1678 116 78 ( ( PUNCT issue-1678 116 79 constitutionality constitutionality NOUN issue-1678 116 80 ) ) PUNCT issue-1678 116 81 of of ADP issue-1678 116 82 the the DET issue-1678 116 83 first first ADJ issue-1678 116 84 paragraph paragraph NOUN issue-1678 116 85 of of ADP issue-1678 116 86 subparagraph subparagraph NOUN issue-1678 116 87 164.2.19 164.2.19 NUM issue-1678 116 88 paragraph paragraph NOUN issue-1678 116 89 164.2 164.2 NUM issue-1678 116 90 article article NOUN issue-1678 116 91 164 164 NUM issue-1678 116 92 of of ADP issue-1678 116 93 the the DET issue-1678 116 94 tax tax NOUN issue-1678 116 95 code code NOUN issue-1678 116 96 of of ADP issue-1678 116 97 ukraine ukraine NOUN issue-1678 116 98 ( ( PUNCT issue-1678 116 99 the the DET issue-1678 116 100 case case NOUN issue-1678 116 101 of of ADP issue-1678 116 102 taxation taxation NOUN issue-1678 116 103 of of ADP issue-1678 116 104 pensions pension NOUN issue-1678 116 105 ) ) PUNCT issue-1678 116 106 and and CCONJ issue-1678 116 107 monthly monthly ADJ issue-1678 116 108 maintenance maintenance NOUN issue-1678 116 109 and and CCONJ issue-1678 116 110 principles principle NOUN issue-1678 116 111 of of ADP issue-1678 116 112 tax tax NOUN issue-1678 116 113 law law NOUN issue-1678 116 114 ( ( PUNCT issue-1678 116 115 the the DET issue-1678 116 116 decision decision NOUN issue-1678 116 117 of of ADP issue-1678 116 118 the the DET issue-1678 116 119 constitutional constitutional ADJ issue-1678 116 120 court court NOUN issue-1678 116 121 of of ADP issue-1678 116 122 ukraine ukraine NOUN issue-1678 116 123 of of ADP issue-1678 116 124 february february PROPN issue-1678 116 125 27 27 NUM issue-1678 116 126 , , PUNCT issue-1678 116 127 2018 2018 NUM issue-1678 116 128 ) ) PUNCT issue-1678 116 129 ; ; PUNCT issue-1678 116 130 – – PUNCT issue-1678 116 131 contradictions contradiction NOUN issue-1678 116 132 of of ADP issue-1678 116 133 certain certain ADJ issue-1678 116 134 provisions provision NOUN issue-1678 116 135 of of ADP issue-1678 116 136 the the DET issue-1678 116 137 tax tax NOUN issue-1678 116 138 code code NOUN issue-1678 116 139 of of ADP issue-1678 116 140 ukraine ukraine PROPN issue-1678 116 141 . . PUNCT issue-1678 117 1 for for ADP issue-1678 117 2 example example NOUN issue-1678 117 3 , , PUNCT issue-1678 117 4 the the DET issue-1678 117 5 decision decision NOUN issue-1678 117 6 of of ADP issue-1678 117 7 the the DET issue-1678 117 8 constitutional constitutional ADJ issue-1678 117 9 court court NOUN issue-1678 117 10 of of ADP issue-1678 117 11 ukraine ukraine PROPN issue-1678 117 12 of of ADP issue-1678 117 13 june june PROPN issue-1678 117 14 5 5 NUM issue-1678 117 15 , , PUNCT issue-1678 117 16 2019 2019 NUM issue-1678 117 17 no no NOUN issue-1678 117 18 . . NOUN issue-1678 118 1 3 3 NUM issue-1678 118 2 - - SYM issue-1678 118 3 p(i)/2019 p(i)/2019 NUM issue-1678 118 4 on on ADP issue-1678 118 5 the the DET issue-1678 118 6 case case NOUN issue-1678 118 7 on on ADP issue-1678 118 8 the the DET issue-1678 118 9 constitutional constitutional ADJ issue-1678 118 10 complaint complaint NOUN issue-1678 118 11 of of ADP issue-1678 118 12 limited limited ADJ issue-1678 118 13 liability liability NOUN issue-1678 118 14 company company NOUN issue-1678 118 15 " " PUNCT issue-1678 118 16 metro metro PROPN issue-1678 118 17 cash cash NOUN issue-1678 118 18 & & CCONJ issue-1678 118 19 carry carry VERB issue-1678 118 20 " " PUNCT issue-1678 118 21 on on ADP issue-1678 118 22 the the DET issue-1678 118 23 compliance compliance NOUN issue-1678 118 24 with with ADP issue-1678 118 25 the the DET issue-1678 118 26 constitution constitution NOUN issue-1678 118 27 of of ADP issue-1678 118 28 ukraine ukraine PROPN issue-1678 118 29 ( ( PUNCT issue-1678 118 30 constitutionality constitutionality NOUN issue-1678 118 31 ) ) PUNCT issue-1678 118 32 of of ADP issue-1678 118 33 the the DET issue-1678 118 34 provisions provision NOUN issue-1678 118 35 of of ADP issue-1678 118 36 paragraphs paragraph NOUN issue-1678 118 37 twenty twenty NUM issue-1678 118 38 - - PUNCT issue-1678 118 39 fourth fourth ADJ issue-1678 118 40 , , PUNCT issue-1678 118 41 twenty twenty NUM issue-1678 118 42 - - PUNCT issue-1678 118 43 p p NOUN issue-1678 118 44 ' ' PUNCT issue-1678 118 45 fifth fifth ADJ issue-1678 118 46 , , PUNCT issue-1678 118 47 twenty twenty NUM issue-1678 118 48 - - PUNCT issue-1678 118 49 sixth sixth ADJ issue-1678 118 50 section section NOUN issue-1678 118 51 i i PRON issue-1678 118 52 of of ADP issue-1678 118 53 the the DET issue-1678 118 54 law law NOUN issue-1678 118 55 of of ADP issue-1678 118 56 ukraine ukraine NOUN issue-1678 118 57 " " PUNCT issue-1678 118 58 on on ADP issue-1678 118 59 amendments amendment NOUN issue-1678 118 60 to to ADP issue-1678 118 61 the the DET issue-1678 118 62 tax tax NOUN issue-1678 118 63 code code NOUN issue-1678 118 64 of of ADP issue-1678 118 65 ukraine ukraine NOUN issue-1678 118 66 " " PUNCT issue-1678 118 67 to to PART issue-1678 118 68 clarify clarify VERB issue-1678 118 69 certain certain ADJ issue-1678 118 70 provisions provision NOUN issue-1678 118 71 and and CCONJ issue-1678 118 72 eliminate eliminate VERB issue-1678 118 73 contradictions contradiction NOUN issue-1678 118 74 arising arise VERB issue-1678 118 75 from from ADP issue-1678 118 76 the the DET issue-1678 118 77 adoption adoption NOUN issue-1678 118 78 of of ADP issue-1678 118 79 the the DET issue-1678 118 80 law law NOUN issue-1678 118 81 of of ADP issue-1678 118 82 ukraine ukraine NOUN issue-1678 118 83 " " PUNCT issue-1678 118 84 on on ADP issue-1678 118 85 amendments amendment NOUN issue-1678 118 86 to to ADP issue-1678 118 87 the the DET issue-1678 118 88 tax tax NOUN issue-1678 118 89 code code NOUN issue-1678 118 90 of of ADP issue-1678 118 91 ukraine ukraine NOUN issue-1678 118 92 on on ADP issue-1678 118 93 improvement improvement NOUN issue-1678 118 94 of of ADP issue-1678 118 95 the the DET issue-1678 118 96 investment investment NOUN issue-1678 118 97 climate climate NOUN issue-1678 118 98 in in ADP issue-1678 118 99 ukraine ukraine NOUN issue-1678 118 100 " " PUNCT issue-1678 118 101 of of ADP issue-1678 118 102 march march PROPN issue-1678 118 103 23 23 NUM issue-1678 118 104 , , PUNCT issue-1678 118 105 2017 2017 NUM issue-1678 118 106 no no NOUN issue-1678 118 107 . . NOUN issue-1678 119 1 1989 1989 NUM issue-1678 119 2 - - PUNCT issue-1678 119 3 viii viii NOUN issue-1678 119 4 . . PUNCT issue-1678 120 1 the the DET issue-1678 120 2 court court NOUN issue-1678 120 3 finds find VERB issue-1678 120 4 that that SCONJ issue-1678 120 5 although although SCONJ issue-1678 120 6 the the DET issue-1678 120 7 prescription prescription NOUN issue-1678 120 8 concerning concern VERB issue-1678 120 9 the the DET issue-1678 120 10 nonapplication nonapplication NOUN issue-1678 120 11 of of ADP issue-1678 120 12 limitation limitation NOUN issue-1678 120 13 periods period NOUN issue-1678 120 14 to to ADP issue-1678 120 15 these these DET issue-1678 120 16 amounts amount NOUN issue-1678 120 17 of of ADP issue-1678 120 18 overpaid overpay VERB issue-1678 120 19 monetary monetary ADJ issue-1678 120 20 obligations obligation NOUN issue-1678 120 21 contributes contribute VERB issue-1678 120 22 to to ADP issue-1678 120 23 the the DET issue-1678 120 24 continued continue VERB issue-1678 120 25 maintenance maintenance NOUN issue-1678 120 26 of of ADP issue-1678 120 27 taxpayers taxpayer NOUN issue-1678 120 28 ' ' PART issue-1678 120 29 legitimate legitimate ADJ issue-1678 120 30 expectations expectation NOUN issue-1678 120 31 of of ADP issue-1678 120 32 the the DET issue-1678 120 33 possible possible ADJ issue-1678 120 34 return return NOUN issue-1678 120 35 of of ADP issue-1678 120 36 overpaid overpay VERB issue-1678 120 37 land land NOUN issue-1678 120 38 payment payment NOUN issue-1678 120 39 amounts amount NOUN issue-1678 120 40 , , PUNCT issue-1678 120 41 the the DET issue-1678 120 42 provisions provision NOUN issue-1678 120 43 of of ADP issue-1678 120 44 the the DET issue-1678 120 45 first first ADJ issue-1678 120 46 sentence sentence NOUN issue-1678 120 47 of of ADP issue-1678 120 48 paragraph paragraph NOUN issue-1678 120 49 twenty twenty NUM issue-1678 120 50 - - PUNCT issue-1678 120 51 six six NUM issue-1678 120 52 of of ADP issue-1678 120 53 section section NOUN issue-1678 120 54 i i PRON issue-1678 120 55 no no INTJ issue-1678 120 56 . . PUNCT issue-1678 120 57 1989 1989 NUM issue-1678 120 58 prohibit prohibit VERB issue-1678 120 59 the the DET issue-1678 120 60 return return NOUN issue-1678 120 61 of of ADP issue-1678 120 62 such such ADJ issue-1678 120 63 land land NOUN issue-1678 120 64 payment payment NOUN issue-1678 120 65 amounts amount NOUN issue-1678 120 66 . . PUNCT issue-1678 121 1 the the DET issue-1678 121 2 constitutional constitutional ADJ issue-1678 121 3 court court NOUN issue-1678 121 4 of of ADP issue-1678 121 5 ukraine ukraine PROPN issue-1678 121 6 concluded conclude VERB issue-1678 121 7 that that SCONJ issue-1678 121 8 there there PRON issue-1678 121 9 is be VERB issue-1678 121 10 a a DET issue-1678 121 11 contradiction contradiction NOUN issue-1678 121 12 between between ADP issue-1678 121 13 the the DET issue-1678 121 14 first first ADJ issue-1678 121 15 and and CCONJ issue-1678 121 16 second second ADJ issue-1678 121 17 sentences sentence NOUN issue-1678 121 18 of of ADP issue-1678 121 19 paragraph paragraph NOUN issue-1678 121 20 twenty twenty NUM issue-1678 121 21 - - PUNCT issue-1678 121 22 six six NUM issue-1678 121 23 of of ADP issue-1678 121 24 section section NOUN issue-1678 121 25 i i PRON issue-1678 121 26 of of ADP issue-1678 121 27 law law NOUN issue-1678 121 28 № № ADV issue-1678 121 29 1989 1989 NUM issue-1678 121 30 , , PUNCT issue-1678 121 31 which which PRON issue-1678 121 32 led lead VERB issue-1678 121 33 to to ADP issue-1678 121 34 legal legal ADJ issue-1678 121 35 uncertainty uncertainty NOUN issue-1678 121 36 ( ( PUNCT issue-1678 121 37 the the DET issue-1678 121 38 decision decision NOUN issue-1678 121 39 of of ADP issue-1678 121 40 the the DET issue-1678 121 41 constitutional constitutional ADJ issue-1678 121 42 court court NOUN issue-1678 121 43 of of ADP issue-1678 121 44 ukraine ukraine PROPN issue-1678 121 45 of of ADP issue-1678 121 46 june june PROPN issue-1678 121 47 5 5 NUM issue-1678 121 48 ) ) PUNCT issue-1678 121 49 ; ; PUNCT issue-1678 121 50 – – PUNCT issue-1678 121 51 violation violation NOUN issue-1678 121 52 of of ADP issue-1678 121 53 the the DET issue-1678 121 54 procedure procedure NOUN issue-1678 121 55 for for ADP issue-1678 121 56 the the DET issue-1678 121 57 adoption adoption NOUN issue-1678 121 58 and and CCONJ issue-1678 121 59 entry entry NOUN issue-1678 121 60 into into ADP issue-1678 121 61 force force NOUN issue-1678 121 62 of of ADP issue-1678 121 63 a a DET issue-1678 121 64 legal legal ADJ issue-1678 121 65 and and CCONJ issue-1678 121 66 regulatory regulatory ADJ issue-1678 121 67 tax tax NOUN issue-1678 121 68 act act NOUN issue-1678 121 69 ; ; PUNCT issue-1678 121 70 – – PUNCT issue-1678 121 71 inconsistency inconsistency NOUN issue-1678 121 72 of of ADP issue-1678 121 73 subordinate subordinate ADJ issue-1678 121 74 acts act NOUN issue-1678 121 75 with with ADP issue-1678 121 76 the the DET issue-1678 121 77 tax tax NOUN issue-1678 121 78 code code NOUN issue-1678 121 79 of of ADP issue-1678 121 80 ukraine ukraine PROPN issue-1678 121 81 . . PUNCT issue-1678 122 1 at at ADP issue-1678 122 2 the the DET issue-1678 122 3 same same ADJ issue-1678 122 4 time time NOUN issue-1678 122 5 , , PUNCT issue-1678 122 6 to to ADP issue-1678 122 7 date date NOUN issue-1678 122 8 , , PUNCT issue-1678 122 9 tax tax NOUN issue-1678 122 10 law law NOUN issue-1678 122 11 , , PUNCT issue-1678 122 12 as as SCONJ issue-1678 122 13 noted note VERB issue-1678 122 14 by by ADP issue-1678 122 15 many many ADJ issue-1678 122 16 experts expert NOUN issue-1678 122 17 in in ADP issue-1678 122 18 the the DET issue-1678 122 19 field field NOUN issue-1678 122 20 of of ADP issue-1678 122 21 tax tax NOUN issue-1678 122 22 law law NOUN issue-1678 122 23 , , PUNCT issue-1678 122 24 remains remain VERB issue-1678 122 25 one one NUM issue-1678 122 26 of of ADP issue-1678 122 27 the the DET issue-1678 122 28 conflicting conflict VERB issue-1678 122 29 branches branch NOUN issue-1678 122 30 of of ADP issue-1678 122 31 the the DET issue-1678 122 32 ukrainian ukrainian ADJ issue-1678 122 33 system system NOUN issue-1678 122 34 of of ADP issue-1678 122 35 law law NOUN issue-1678 122 36 . . PUNCT issue-1678 123 1 6 6 X issue-1678 123 2 . . X issue-1678 123 3 problems problem NOUN issue-1678 123 4 of of ADP issue-1678 123 5 law law NOUN issue-1678 123 6 review review NOUN issue-1678 123 7 and and CCONJ issue-1678 123 8 law law NOUN issue-1678 123 9 enforcement enforcement NOUN issue-1678 123 10 in in ADP issue-1678 123 11 the the DET issue-1678 123 12 sphere sphere NOUN issue-1678 123 13 of of ADP issue-1678 123 14 tax tax NOUN issue-1678 123 15 legal legal ADJ issue-1678 123 16 relations relation NOUN issue-1678 123 17 the the DET issue-1678 123 18 number number NOUN issue-1678 123 19 of of ADP issue-1678 123 20 tax tax NOUN issue-1678 123 21 disputes dispute NOUN issue-1678 123 22 arising arise VERB issue-1678 123 23 between between ADP issue-1678 123 24 the the DET issue-1678 123 25 state state NOUN issue-1678 123 26 and and CCONJ issue-1678 123 27 taxpayers taxpayer NOUN issue-1678 123 28 indicates indicate VERB issue-1678 123 29 , , PUNCT issue-1678 123 30 in in ADP issue-1678 123 31 particular particular ADJ issue-1678 123 32 , , PUNCT issue-1678 123 33 the the DET issue-1678 123 34 unequal unequal ADJ issue-1678 123 35 interpretation interpretation NOUN issue-1678 123 36 of of ADP issue-1678 123 37 tax tax NOUN issue-1678 123 38 law law NOUN issue-1678 123 39 norms norm NOUN issue-1678 123 40 , , PUNCT issue-1678 123 41 which which PRON issue-1678 123 42 is be AUX issue-1678 123 43 the the DET issue-1678 123 44 main main ADJ issue-1678 123 45 cause cause NOUN issue-1678 123 46 of of ADP issue-1678 123 47 conflict conflict NOUN issue-1678 123 48 situations situation NOUN issue-1678 123 49 in in ADP issue-1678 123 50 the the DET issue-1678 123 51 sphere sphere NOUN issue-1678 123 52 of of ADP issue-1678 123 53 tax tax NOUN issue-1678 123 54 legal legal ADJ issue-1678 123 55 relations relation NOUN issue-1678 123 56 . . PUNCT issue-1678 124 1 so so ADV issue-1678 124 2 , , PUNCT issue-1678 124 3 for for ADP issue-1678 124 4 example example NOUN issue-1678 124 5 , , PUNCT issue-1678 124 6 2020 2020 NUM issue-1678 124 7 was be AUX issue-1678 124 8 marked mark VERB issue-1678 124 9 as as ADP issue-1678 124 10 the the DET issue-1678 124 11 year year NOUN issue-1678 124 12 without without ADP issue-1678 124 13 documentary documentary NOUN issue-1678 124 14 tax tax NOUN issue-1678 124 15 audits audits NOUN issue-1678 124 16 , , PUNCT issue-1678 124 17 but but CCONJ issue-1678 124 18 the the DET issue-1678 124 19 courts court NOUN issue-1678 124 20 have have AUX issue-1678 124 21 considered consider VERB issue-1678 124 22 thousands thousand NOUN issue-1678 124 23 of of ADP issue-1678 124 24 tax tax NOUN issue-1678 124 25 disputes dispute NOUN issue-1678 124 26 . . PUNCT issue-1678 125 1 in in ADP issue-1678 125 2 2020 2020 NUM issue-1678 125 3 the the DET issue-1678 125 4 courts court NOUN issue-1678 125 5 considered consider VERB issue-1678 125 6 24.3 24.3 NUM issue-1678 125 7 thousand thousand NUM issue-1678 125 8 cases case NOUN issue-1678 125 9 totaling total VERB issue-1678 125 10 79.1 79.1 NUM issue-1678 125 11 billion billion NUM issue-1678 125 12 uah uah PROPN issue-1678 125 13 . . PUNCT issue-1678 125 14 general general ADJ issue-1678 125 15 statistics statistics PROPN issue-1678 125 16 shows show VERB issue-1678 125 17 that that SCONJ issue-1678 125 18 about about ADV issue-1678 125 19 58 58 NUM issue-1678 125 20 % % NOUN issue-1678 125 21 of of ADP issue-1678 125 22 cases case NOUN issue-1678 125 23 have have AUX issue-1678 125 24 been be AUX issue-1678 125 25 considered consider VERB issue-1678 125 26 in in ADP issue-1678 125 27 favor favor NOUN issue-1678 125 28 of of ADP issue-1678 125 29 the the DET issue-1678 125 30 state state NOUN issue-1678 125 31 tax tax NOUN issue-1678 125 32 service service NOUN issue-1678 125 33 . . PUNCT issue-1678 126 1 however however ADV issue-1678 126 2 , , PUNCT issue-1678 126 3 the the DET issue-1678 126 4 statistics statistic NOUN issue-1678 126 5 of of ADP issue-1678 126 6 the the DET issue-1678 126 7 baltic baltic ADJ issue-1678 126 8 journal journal PROPN issue-1678 126 9 of of ADP issue-1678 126 10 economic economic ADJ issue-1678 126 11 studies study NOUN issue-1678 126 12 33 33 NUM issue-1678 126 13 vol vol NOUN issue-1678 126 14 . . PROPN issue-1678 126 15 8 8 NUM issue-1678 126 16 no no NOUN issue-1678 126 17 . . NOUN issue-1678 126 18 1 1 NUM issue-1678 126 19 , , PUNCT issue-1678 126 20 2022 2022 NUM issue-1678 126 21 statements statement NOUN issue-1678 126 22 of of ADP issue-1678 126 23 claim claim NOUN issue-1678 126 24 for for ADP issue-1678 126 25 the the DET issue-1678 126 26 recognition recognition NOUN issue-1678 126 27 of of ADP issue-1678 126 28 illegal illegal ADJ issue-1678 126 29 and and CCONJ issue-1678 126 30 the the DET issue-1678 126 31 cancellation cancellation NOUN issue-1678 126 32 of of ADP issue-1678 126 33 tax tax NOUN issue-1678 126 34 notifications notification NOUN issue-1678 126 35 - - PUNCT issue-1678 126 36 decisions decision NOUN issue-1678 126 37 are be AUX issue-1678 126 38 still still ADV issue-1678 126 39 in in ADP issue-1678 126 40 favor favor NOUN issue-1678 126 41 of of ADP issue-1678 126 42 taxpayers taxpayer NOUN issue-1678 126 43 , , PUNCT issue-1678 126 44 since since SCONJ issue-1678 126 45 from from ADP issue-1678 126 46 9.8 9.8 NUM issue-1678 126 47 thousand thousand NUM issue-1678 126 48 cases case NOUN issue-1678 126 49 examined examine VERB issue-1678 126 50 , , PUNCT issue-1678 126 51 in in ADP issue-1678 126 52 5.7 5.7 NUM issue-1678 126 53 thousand thousand NUM issue-1678 126 54 cases case NOUN issue-1678 126 55 the the DET issue-1678 126 56 decisions decision NOUN issue-1678 126 57 were be AUX issue-1678 126 58 made make VERB issue-1678 126 59 in in ADP issue-1678 126 60 favor favor NOUN issue-1678 126 61 of of ADP issue-1678 126 62 the the DET issue-1678 126 63 taxpayers taxpayer NOUN issue-1678 126 64 in in ADP issue-1678 126 65 the the DET issue-1678 126 66 total total ADJ issue-1678 126 67 amount amount NOUN issue-1678 126 68 of of ADP issue-1678 126 69 22.52 22.52 NUM issue-1678 126 70 billion billion NUM issue-1678 126 71 uah uah NOUN issue-1678 126 72 ( ( PUNCT issue-1678 126 73 liga liga PROPN issue-1678 126 74 zakon zakon PROPN issue-1678 126 75 ) ) PUNCT issue-1678 126 76 . . PUNCT issue-1678 127 1 in in ADP issue-1678 127 2 addition addition NOUN issue-1678 127 3 to to ADP issue-1678 127 4 various various ADJ issue-1678 127 5 other other ADJ issue-1678 127 6 reasons reason NOUN issue-1678 127 7 , , PUNCT issue-1678 127 8 the the DET issue-1678 127 9 effect effect NOUN issue-1678 127 10 of of ADP issue-1678 127 11 the the DET issue-1678 127 12 introduction introduction NOUN issue-1678 127 13 of of ADP issue-1678 127 14 a a DET issue-1678 127 15 codified codify VERB issue-1678 127 16 tax tax NOUN issue-1678 127 17 legal legal ADJ issue-1678 127 18 act act NOUN issue-1678 127 19 was be AUX issue-1678 127 20 reduced reduce VERB issue-1678 127 21 by by ADP issue-1678 127 22 the the DET issue-1678 127 23 fact fact NOUN issue-1678 127 24 that that SCONJ issue-1678 127 25 such such DET issue-1678 127 26 an an DET issue-1678 127 27 important important ADJ issue-1678 127 28 basic basic ADJ issue-1678 127 29 document document NOUN issue-1678 127 30 was be AUX issue-1678 127 31 adopted adopt VERB issue-1678 127 32 hastily hastily ADV issue-1678 127 33 , , PUNCT issue-1678 127 34 and and CCONJ issue-1678 127 35 along along ADP issue-1678 127 36 with with ADP issue-1678 127 37 it it PRON issue-1678 127 38 continued continue VERB issue-1678 127 39 to to PART issue-1678 127 40 operate operate VERB issue-1678 127 41 both both CCONJ issue-1678 127 42 the the DET issue-1678 127 43 previous previous ADJ issue-1678 127 44 tax tax NOUN issue-1678 127 45 laws law NOUN issue-1678 127 46 and and CCONJ issue-1678 127 47 other other ADJ issue-1678 127 48 sectoral sectoral ADJ issue-1678 127 49 acts act NOUN issue-1678 127 50 containing contain VERB issue-1678 127 51 the the DET issue-1678 127 52 norms norm NOUN issue-1678 127 53 of of ADP issue-1678 127 54 tax tax NOUN issue-1678 127 55 legislation legislation NOUN issue-1678 127 56 . . PUNCT issue-1678 128 1 further further ADJ issue-1678 128 2 reform reform NOUN issue-1678 128 3 of of ADP issue-1678 128 4 the the DET issue-1678 128 5 tax tax NOUN issue-1678 128 6 legislation legislation NOUN issue-1678 128 7 was be AUX issue-1678 128 8 also also ADV issue-1678 128 9 carried carry VERB issue-1678 128 10 out out ADP issue-1678 128 11 in in ADP issue-1678 128 12 a a DET issue-1678 128 13 hurry hurry NOUN issue-1678 128 14 , , PUNCT issue-1678 128 15 as as ADP issue-1678 128 16 a a DET issue-1678 128 17 result result NOUN issue-1678 128 18 of of ADP issue-1678 128 19 which which PRON issue-1678 128 20 the the DET issue-1678 128 21 legislator legislator NOUN issue-1678 128 22 often often ADV issue-1678 128 23 directly directly ADV issue-1678 128 24 violated violate VERB issue-1678 128 25 the the DET issue-1678 128 26 principle principle NOUN issue-1678 128 27 of of ADP issue-1678 128 28 stability stability NOUN issue-1678 128 29 of of ADP issue-1678 128 30 the the DET issue-1678 128 31 tax tax NOUN issue-1678 128 32 legislation legislation NOUN issue-1678 128 33 , , PUNCT issue-1678 128 34 enshrining enshrine VERB issue-1678 128 35 the the DET issue-1678 128 36 temporary temporary ADJ issue-1678 128 37 requirements requirement NOUN issue-1678 128 38 for for ADP issue-1678 128 39 the the DET issue-1678 128 40 adoption adoption NOUN issue-1678 128 41 of of ADP issue-1678 128 42 acts act NOUN issue-1678 128 43 of of ADP issue-1678 128 44 tax tax NOUN issue-1678 128 45 legislation legislation NOUN issue-1678 128 46 . . PUNCT issue-1678 129 1 the the DET issue-1678 129 2 mentioned mention VERB issue-1678 129 3 circumstances circumstance NOUN issue-1678 129 4 led lead VERB issue-1678 129 5 not not PART issue-1678 129 6 only only ADV issue-1678 129 7 to to ADP issue-1678 129 8 internal internal ADJ issue-1678 129 9 contradictions contradiction NOUN issue-1678 129 10 and and CCONJ issue-1678 129 11 unwieldiness unwieldiness NOUN issue-1678 129 12 of of ADP issue-1678 129 13 the the DET issue-1678 129 14 tax tax NOUN issue-1678 129 15 legislation legislation NOUN issue-1678 129 16 , , PUNCT issue-1678 129 17 but but CCONJ issue-1678 129 18 also also ADV issue-1678 129 19 resulted result VERB issue-1678 129 20 , , PUNCT issue-1678 129 21 simply simply ADV issue-1678 129 22 , , PUNCT issue-1678 129 23 in in ADP issue-1678 129 24 the the DET issue-1678 129 25 irrelevance irrelevance NOUN issue-1678 129 26 of of ADP issue-1678 129 27 some some DET issue-1678 129 28 provisions provision NOUN issue-1678 129 29 of of ADP issue-1678 129 30 the the DET issue-1678 129 31 tax tax NOUN issue-1678 129 32 code code NOUN issue-1678 129 33 of of ADP issue-1678 129 34 ukraine ukraine PROPN issue-1678 129 35 . . PUNCT issue-1678 130 1 unfortunately unfortunately ADV issue-1678 130 2 , , PUNCT issue-1678 130 3 the the DET issue-1678 130 4 current current ADJ issue-1678 130 5 tax tax NOUN issue-1678 130 6 legislation legislation NOUN issue-1678 130 7 is be AUX issue-1678 130 8 characterized characterize VERB issue-1678 130 9 by by ADP issue-1678 130 10 such such ADJ issue-1678 130 11 phenomena phenomenon NOUN issue-1678 130 12 as as ADP issue-1678 130 13 instability instability NOUN issue-1678 130 14 , , PUNCT issue-1678 130 15 complexity complexity NOUN issue-1678 130 16 and and CCONJ issue-1678 130 17 inconsistency inconsistency NOUN issue-1678 130 18 . . PUNCT issue-1678 131 1 contradictions contradiction NOUN issue-1678 131 2 in in ADP issue-1678 131 3 the the DET issue-1678 131 4 acts act NOUN issue-1678 131 5 of of ADP issue-1678 131 6 tax tax NOUN issue-1678 131 7 legislation legislation NOUN issue-1678 131 8 between between ADP issue-1678 131 9 themselves themselves PRON issue-1678 131 10 or or CCONJ issue-1678 131 11 within within ADP issue-1678 131 12 the the DET issue-1678 131 13 document document NOUN issue-1678 131 14 are be AUX issue-1678 131 15 manifested manifest VERB issue-1678 131 16 both both CCONJ issue-1678 131 17 in in ADP issue-1678 131 18 the the DET issue-1678 131 19 substance substance NOUN issue-1678 131 20 of of ADP issue-1678 131 21 tax tax NOUN issue-1678 131 22 requirements requirement NOUN issue-1678 131 23 and and CCONJ issue-1678 131 24 formal formal ADJ issue-1678 131 25 features feature NOUN issue-1678 131 26 , , PUNCT issue-1678 131 27 which which PRON issue-1678 131 28 may may AUX issue-1678 131 29 provoke provoke VERB issue-1678 131 30 disagreement disagreement NOUN issue-1678 131 31 . . PUNCT issue-1678 132 1 a a DET issue-1678 132 2 number number NOUN issue-1678 132 3 of of ADP issue-1678 132 4 key key ADJ issue-1678 132 5 concepts concept NOUN issue-1678 132 6 in in ADP issue-1678 132 7 tax tax NOUN issue-1678 132 8 and and CCONJ issue-1678 132 9 legal legal ADJ issue-1678 132 10 regulation regulation NOUN issue-1678 132 11 have have AUX issue-1678 132 12 either either CCONJ issue-1678 132 13 received receive VERB issue-1678 132 14 a a DET issue-1678 132 15 truncated truncated ADJ issue-1678 132 16 definition definition NOUN issue-1678 132 17 compared compare VERB issue-1678 132 18 to to ADP issue-1678 132 19 other other ADJ issue-1678 132 20 sectoral sectoral ADJ issue-1678 132 21 legislation legislation NOUN issue-1678 132 22 that that PRON issue-1678 132 23 uses use VERB issue-1678 132 24 these these DET issue-1678 132 25 concepts concept NOUN issue-1678 132 26 , , PUNCT issue-1678 132 27 or or CCONJ issue-1678 132 28 have have VERB issue-1678 132 29 different different ADJ issue-1678 132 30 legal legal ADJ issue-1678 132 31 regulation regulation NOUN issue-1678 132 32 by by ADP issue-1678 132 33 text text NOUN issue-1678 132 34 . . PUNCT issue-1678 133 1 significant significant ADJ issue-1678 133 2 contradictions contradiction NOUN issue-1678 133 3 in in ADP issue-1678 133 4 the the DET issue-1678 133 5 tax tax NOUN issue-1678 133 6 legislation legislation NOUN issue-1678 133 7 are be AUX issue-1678 133 8 inherent inherent ADJ issue-1678 133 9 in in ADP issue-1678 133 10 the the DET issue-1678 133 11 provisions provision NOUN issue-1678 133 12 relating relate VERB issue-1678 133 13 to to ADP issue-1678 133 14 the the DET issue-1678 133 15 establishment establishment NOUN issue-1678 133 16 of of ADP issue-1678 133 17 objects object NOUN issue-1678 133 18 of of ADP issue-1678 133 19 taxation taxation NOUN issue-1678 133 20 , , PUNCT issue-1678 133 21 extremely extremely ADV issue-1678 133 22 unacceptable unacceptable ADJ issue-1678 133 23 , , PUNCT issue-1678 133 24 since since SCONJ issue-1678 133 25 it it PRON issue-1678 133 26 is be AUX issue-1678 133 27 these these DET issue-1678 133 28 provisions provision NOUN issue-1678 133 29 that that PRON issue-1678 133 30 secure secure VERB issue-1678 133 31 the the DET issue-1678 133 32 emergence emergence NOUN issue-1678 133 33 of of ADP issue-1678 133 34 tax tax NOUN issue-1678 133 35 debt debt NOUN issue-1678 133 36 . . PUNCT issue-1678 134 1 problems problem NOUN issue-1678 134 2 of of ADP issue-1678 134 3 legal legal ADJ issue-1678 134 4 understanding understanding NOUN issue-1678 134 5 and and CCONJ issue-1678 134 6 law law NOUN issue-1678 134 7 enforcement enforcement NOUN issue-1678 134 8 in in ADP issue-1678 134 9 the the DET issue-1678 134 10 sphere sphere NOUN issue-1678 134 11 of of ADP issue-1678 134 12 tax tax NOUN issue-1678 134 13 legal legal ADJ issue-1678 134 14 relations relation NOUN issue-1678 134 15 are be AUX issue-1678 134 16 also also ADV issue-1678 134 17 worsened worsen VERB issue-1678 134 18 by by ADP issue-1678 134 19 a a DET issue-1678 134 20 rather rather ADV issue-1678 134 21 high high ADJ issue-1678 134 22 volume volume NOUN issue-1678 134 23 of of ADP issue-1678 134 24 departmental departmental ADJ issue-1678 134 25 non non NOUN issue-1678 134 26 - - NOUN issue-1678 134 27 regulation regulation NOUN issue-1678 134 28 . . PUNCT issue-1678 135 1 the the DET issue-1678 135 2 ministry ministry PROPN issue-1678 135 3 of of ADP issue-1678 135 4 finance finance PROPN issue-1678 135 5 of of ADP issue-1678 135 6 ukraine ukraine NOUN issue-1678 135 7 , , PUNCT issue-1678 135 8 the the DET issue-1678 135 9 state state NOUN issue-1678 135 10 tax tax NOUN issue-1678 135 11 service service NOUN issue-1678 135 12 of of ADP issue-1678 135 13 ukraine ukraine NOUN issue-1678 135 14 as as ADP issue-1678 135 15 interested interested ADJ issue-1678 135 16 parties party NOUN issue-1678 135 17 disputable disputable ADJ issue-1678 135 18 norms norm NOUN issue-1678 135 19 are be AUX issue-1678 135 20 interpreted interpret VERB issue-1678 135 21 not not PART issue-1678 135 22 in in ADP issue-1678 135 23 favor favor NOUN issue-1678 135 24 of of ADP issue-1678 135 25 taxpayers taxpayer NOUN issue-1678 135 26 . . PUNCT issue-1678 136 1 at at ADP issue-1678 136 2 the the DET issue-1678 136 3 same same ADJ issue-1678 136 4 time time NOUN issue-1678 136 5 , , PUNCT issue-1678 136 6 often often ADV issue-1678 136 7 departmental departmental ADJ issue-1678 136 8 acts act NOUN issue-1678 136 9 of of ADP issue-1678 136 10 these these DET issue-1678 136 11 subjects subject NOUN issue-1678 136 12 of of ADP issue-1678 136 13 power power NOUN issue-1678 136 14 from from ADP issue-1678 136 15 the the DET issue-1678 136 16 clarification clarification NOUN issue-1678 136 17 of of ADP issue-1678 136 18 the the DET issue-1678 136 19 acts act NOUN issue-1678 136 20 of of ADP issue-1678 136 21 tax tax NOUN issue-1678 136 22 legislation legislation NOUN issue-1678 136 23 often often ADV issue-1678 136 24 establish establish VERB issue-1678 136 25 rules rule NOUN issue-1678 136 26 of of ADP issue-1678 136 27 conduct conduct NOUN issue-1678 136 28 , , PUNCT issue-1678 136 29 providing provide VERB issue-1678 136 30 a a DET issue-1678 136 31 binding bind VERB issue-1678 136 32 obligation obligation NOUN issue-1678 136 33 for for ADP issue-1678 136 34 taxpayers taxpayer NOUN issue-1678 136 35 . . PUNCT issue-1678 137 1 and and CCONJ issue-1678 137 2 according accord VERB issue-1678 137 3 to to ADP issue-1678 137 4 paragraph paragraph NOUN issue-1678 137 5 4.1.4 4.1.4 NUM issue-1678 137 6 of of ADP issue-1678 137 7 article article NOUN issue-1678 137 8 4 4 NUM issue-1678 137 9 of of ADP issue-1678 137 10 the the DET issue-1678 137 11 tax tax NOUN issue-1678 137 12 code code NOUN issue-1678 137 13 of of ADP issue-1678 137 14 ukraine ukraine NOUN issue-1678 137 15 , , PUNCT issue-1678 137 16 the the DET issue-1678 137 17 presumption presumption NOUN issue-1678 137 18 of of ADP issue-1678 137 19 legitimacy legitimacy NOUN issue-1678 137 20 of of ADP issue-1678 137 21 decisions decision NOUN issue-1678 137 22 of of ADP issue-1678 137 23 the the DET issue-1678 137 24 taxpayer taxpayer NOUN issue-1678 137 25 in in ADP issue-1678 137 26 the the DET issue-1678 137 27 case case NOUN issue-1678 137 28 , , PUNCT issue-1678 137 29 if if SCONJ issue-1678 137 30 the the DET issue-1678 137 31 norm norm NOUN issue-1678 137 32 of of ADP issue-1678 137 33 the the DET issue-1678 137 34 law law NOUN issue-1678 137 35 or or CCONJ issue-1678 137 36 other other ADJ issue-1678 137 37 regulatory regulatory ADJ issue-1678 137 38 legal legal ADJ issue-1678 137 39 act act NOUN issue-1678 137 40 issued issue VERB issue-1678 137 41 on on ADP issue-1678 137 42 the the DET issue-1678 137 43 basis basis NOUN issue-1678 137 44 of of ADP issue-1678 137 45 law law NOUN issue-1678 137 46 , , PUNCT issue-1678 137 47 or or CCONJ issue-1678 137 48 if if SCONJ issue-1678 137 49 the the DET issue-1678 137 50 rules rule NOUN issue-1678 137 51 of of ADP issue-1678 137 52 different different ADJ issue-1678 137 53 laws law NOUN issue-1678 137 54 or or CCONJ issue-1678 137 55 different different ADJ issue-1678 137 56 regulatory regulatory ADJ issue-1678 137 57 legal legal ADJ issue-1678 137 58 acts act NOUN issue-1678 137 59 suggest suggest VERB issue-1678 137 60 ambiguous ambiguous ADJ issue-1678 137 61 ( ( PUNCT issue-1678 137 62 multiple multiple ADJ issue-1678 137 63 ) ) PUNCT issue-1678 137 64 interpretation interpretation NOUN issue-1678 137 65 of of ADP issue-1678 137 66 rights right NOUN issue-1678 137 67 and and CCONJ issue-1678 137 68 obligations obligation NOUN issue-1678 137 69 of of ADP issue-1678 137 70 taxpayers taxpayer NOUN issue-1678 137 71 or or CCONJ issue-1678 137 72 regulatory regulatory ADJ issue-1678 137 73 authorities authority NOUN issue-1678 137 74 , , PUNCT issue-1678 137 75 due due ADP issue-1678 137 76 to to ADP issue-1678 137 77 which which PRON issue-1678 137 78 there there PRON issue-1678 137 79 is be VERB issue-1678 137 80 an an DET issue-1678 137 81 opportunity opportunity NOUN issue-1678 137 82 to to PART issue-1678 137 83 decide decide VERB issue-1678 137 84 in in ADP issue-1678 137 85 favor favor NOUN issue-1678 137 86 of of ADP issue-1678 137 87 both both CCONJ issue-1678 137 88 the the DET issue-1678 137 89 taxpayer taxpayer NOUN issue-1678 137 90 and and CCONJ issue-1678 137 91 the the DET issue-1678 137 92 controlling control VERB issue-1678 137 93 body body NOUN issue-1678 137 94 ( ( PUNCT issue-1678 137 95 tax tax NOUN issue-1678 137 96 code code NOUN issue-1678 137 97 of of ADP issue-1678 137 98 ukraine ukraine NOUN issue-1678 137 99 ) ) PUNCT issue-1678 137 100 . . PUNCT issue-1678 138 1 in in ADP issue-1678 138 2 addition addition NOUN issue-1678 138 3 , , PUNCT issue-1678 138 4 in in ADP issue-1678 138 5 overcoming overcome VERB issue-1678 138 6 the the DET issue-1678 138 7 conflicting conflicting ADJ issue-1678 138 8 nature nature NOUN issue-1678 138 9 of of ADP issue-1678 138 10 the the DET issue-1678 138 11 current current ADJ issue-1678 138 12 tax tax NOUN issue-1678 138 13 legislation legislation NOUN issue-1678 138 14 a a DET issue-1678 138 15 significant significant ADJ issue-1678 138 16 role role NOUN issue-1678 138 17 can can AUX issue-1678 138 18 be be AUX issue-1678 138 19 played play VERB issue-1678 138 20 by by ADP issue-1678 138 21 the the DET issue-1678 138 22 rule rule NOUN issue-1678 138 23 on on ADP issue-1678 138 24 the the DET issue-1678 138 25 priority priority NOUN issue-1678 138 26 of of ADP issue-1678 138 27 the the DET issue-1678 138 28 norm norm NOUN issue-1678 138 29 with with ADP issue-1678 138 30 the the DET issue-1678 138 31 most most ADV issue-1678 138 32 favorable favorable ADJ issue-1678 138 33 for for ADP issue-1678 138 34 the the DET issue-1678 138 35 person person NOUN issue-1678 138 36 interpretation interpretation NOUN issue-1678 138 37 , , PUNCT issue-1678 138 38 applied apply VERB issue-1678 138 39 by by ADP issue-1678 138 40 the the DET issue-1678 138 41 european european PROPN issue-1678 138 42 court court PROPN issue-1678 138 43 of of ADP issue-1678 138 44 human human ADJ issue-1678 138 45 rights right NOUN issue-1678 138 46 in in ADP issue-1678 138 47 its its PRON issue-1678 138 48 practice practice NOUN issue-1678 138 49 . . PUNCT issue-1678 139 1 here here ADV issue-1678 139 2 the the DET issue-1678 139 3 final final ADJ issue-1678 139 4 judgment judgment NOUN issue-1678 139 5 of of ADP issue-1678 139 6 the the DET issue-1678 139 7 ecthr ecthr NOUN issue-1678 139 8 of of ADP issue-1678 139 9 14 14 NUM issue-1678 139 10 january january NOUN issue-1678 139 11 2011 2011 NUM issue-1678 139 12 in in ADP issue-1678 139 13 the the DET issue-1678 139 14 case case NOUN issue-1678 139 15 " " PUNCT issue-1678 139 16 shchokin shchokin ADJ issue-1678 139 17 vs. vs. ADP issue-1678 139 18 ukraine ukraine NOUN issue-1678 139 19 " " PUNCT issue-1678 139 20 is be AUX issue-1678 139 21 telling tell VERB issue-1678 139 22 , , PUNCT issue-1678 139 23 in in ADP issue-1678 139 24 which which PRON issue-1678 139 25 the the DET issue-1678 139 26 court court NOUN issue-1678 139 27 found find VERB issue-1678 139 28 a a DET issue-1678 139 29 violation violation NOUN issue-1678 139 30 of of ADP issue-1678 139 31 the the DET issue-1678 139 32 applicant applicant NOUN issue-1678 139 33 's 's PART issue-1678 139 34 rights right NOUN issue-1678 139 35 guaranteed guarantee VERB issue-1678 139 36 by by ADP issue-1678 139 37 article article NOUN issue-1678 139 38 1 1 NUM issue-1678 139 39 of of ADP issue-1678 139 40 the the DET issue-1678 139 41 first first ADJ issue-1678 139 42 protocol protocol NOUN issue-1678 139 43 to to ADP issue-1678 139 44 the the DET issue-1678 139 45 convention convention NOUN issue-1678 139 46 , , PUNCT issue-1678 139 47 firstly firstly ADV issue-1678 139 48 , , PUNCT issue-1678 139 49 due due ADP issue-1678 139 50 to to ADP issue-1678 139 51 the the DET issue-1678 139 52 fact fact NOUN issue-1678 139 53 that that SCONJ issue-1678 139 54 the the DET issue-1678 139 55 relevant relevant ADJ issue-1678 139 56 national national ADJ issue-1678 139 57 legislation legislation NOUN issue-1678 139 58 was be AUX issue-1678 139 59 not not PART issue-1678 139 60 clear clear ADJ issue-1678 139 61 and and CCONJ issue-1678 139 62 consistent consistent ADJ issue-1678 139 63 and and CCONJ issue-1678 139 64 therefore therefore ADV issue-1678 139 65 did do AUX issue-1678 139 66 not not PART issue-1678 139 67 meet meet VERB issue-1678 139 68 the the DET issue-1678 139 69 requirement requirement NOUN issue-1678 139 70 of of ADP issue-1678 139 71 " " PUNCT issue-1678 139 72 quality quality NOUN issue-1678 139 73 " " PUNCT issue-1678 139 74 of of ADP issue-1678 139 75 law law NOUN issue-1678 139 76 and and CCONJ issue-1678 139 77 did do AUX issue-1678 139 78 not not PART issue-1678 139 79 provide provide VERB issue-1678 139 80 adequate adequate ADJ issue-1678 139 81 protection protection NOUN issue-1678 139 82 against against ADP issue-1678 139 83 arbitrary arbitrary ADJ issue-1678 139 84 interference interference NOUN issue-1678 139 85 in in ADP issue-1678 139 86 the the DET issue-1678 139 87 property property NOUN issue-1678 139 88 rights right NOUN issue-1678 139 89 of of ADP issue-1678 139 90 the the DET issue-1678 139 91 applicant applicant NOUN issue-1678 139 92 ; ; PUNCT issue-1678 139 93 second second X issue-1678 139 94 , , PUNCT issue-1678 139 95 the the DET issue-1678 139 96 national national ADJ issue-1678 139 97 authorities authority NOUN issue-1678 139 98 have have AUX issue-1678 139 99 not not PART issue-1678 139 100 complied comply VERB issue-1678 139 101 with with ADP issue-1678 139 102 the the DET issue-1678 139 103 legal legal ADJ issue-1678 139 104 requirement requirement NOUN issue-1678 139 105 to to PART issue-1678 139 106 apply apply VERB issue-1678 139 107 the the DET issue-1678 139 108 approach approach NOUN issue-1678 139 109 that that PRON issue-1678 139 110 would would AUX issue-1678 139 111 be be AUX issue-1678 139 112 most most ADV issue-1678 139 113 favorable favorable ADJ issue-1678 139 114 to to ADP issue-1678 139 115 the the DET issue-1678 139 116 applicant applicant NOUN issue-1678 139 117 – – PUNCT issue-1678 139 118 a a DET issue-1678 139 119 taxpayer taxpayer NOUN issue-1678 139 120 , , PUNCT issue-1678 139 121 when when SCONJ issue-1678 139 122 in in ADP issue-1678 139 123 his his PRON issue-1678 139 124 case case NOUN issue-1678 139 125 the the DET issue-1678 139 126 national national ADJ issue-1678 139 127 law law NOUN issue-1678 139 128 implied imply VERB issue-1678 139 129 ambiguous ambiguous ADJ issue-1678 139 130 interpretation interpretation NOUN issue-1678 139 131 . . PUNCT issue-1678 140 1 unfortunately unfortunately ADV issue-1678 140 2 , , PUNCT issue-1678 140 3 the the DET issue-1678 140 4 taxpayers taxpayer NOUN issue-1678 140 5 do do AUX issue-1678 140 6 not not PART issue-1678 140 7 always always ADV issue-1678 140 8 give give VERB issue-1678 140 9 proper proper ADJ issue-1678 140 10 legal legal ADJ issue-1678 140 11 assessment assessment NOUN issue-1678 140 12 of of ADP issue-1678 140 13 such such ADJ issue-1678 140 14 acts act NOUN issue-1678 140 15 . . PUNCT issue-1678 141 1 often often ADV issue-1678 141 2 , , PUNCT issue-1678 141 3 the the DET issue-1678 141 4 regulatory regulatory ADJ issue-1678 141 5 instructions instruction NOUN issue-1678 141 6 of of ADP issue-1678 141 7 the the DET issue-1678 141 8 tax tax NOUN issue-1678 141 9 authorities authority NOUN issue-1678 141 10 are be AUX issue-1678 141 11 disguised disguise VERB issue-1678 141 12 in in ADP issue-1678 141 13 documents document NOUN issue-1678 141 14 not not PART issue-1678 141 15 formally formally ADV issue-1678 141 16 addressed address VERB issue-1678 141 17 to to ADP issue-1678 141 18 the the DET issue-1678 141 19 taxpayers taxpayer NOUN issue-1678 141 20 ( ( PUNCT issue-1678 141 21 methodological methodological ADJ issue-1678 141 22 recommendations recommendation NOUN issue-1678 141 23 ) ) PUNCT issue-1678 141 24 , , PUNCT issue-1678 141 25 such such ADJ issue-1678 141 26 as as ADP issue-1678 141 27 the the DET issue-1678 141 28 order order NOUN issue-1678 141 29 of of ADP issue-1678 141 30 the the DET issue-1678 141 31 state state NOUN issue-1678 141 32 tax tax NOUN issue-1678 141 33 service service NOUN issue-1678 141 34 of of ADP issue-1678 141 35 ukraine ukraine NOUN issue-1678 141 36 " " PUNCT issue-1678 141 37 on on ADP issue-1678 141 38 approval approval NOUN issue-1678 141 39 of of ADP issue-1678 141 40 methodological methodological ADJ issue-1678 141 41 recommendations recommendation NOUN issue-1678 141 42 on on ADP issue-1678 141 43 organization organization NOUN issue-1678 141 44 and and CCONJ issue-1678 141 45 conduct conduct NOUN issue-1678 141 46 of of ADP issue-1678 141 47 counter counter NOUN issue-1678 141 48 - - NOUN issue-1678 141 49 checks check NOUN issue-1678 141 50 by by ADP issue-1678 141 51 controlling control VERB issue-1678 141 52 authorities authority NOUN issue-1678 141 53 , , PUNCT issue-1678 141 54 on on ADP issue-1678 141 55 exchange exchange NOUN issue-1678 141 56 of of ADP issue-1678 141 57 tax tax NOUN issue-1678 141 58 information information NOUN issue-1678 141 59 during during ADP issue-1678 141 60 the the DET issue-1678 141 61 tax tax NOUN issue-1678 141 62 control control NOUN issue-1678 141 63 " " PUNCT issue-1678 141 64 of of ADP issue-1678 141 65 january january PROPN issue-1678 141 66 29 29 NUM issue-1678 141 67 , , PUNCT issue-1678 141 68 2020 2020 NUM issue-1678 142 1 no no NOUN issue-1678 142 2 . . PROPN issue-1678 143 1 47 47 NUM issue-1678 143 2 ( ( PUNCT issue-1678 143 3 order order NOUN issue-1678 143 4 of of ADP issue-1678 143 5 the the DET issue-1678 143 6 state state NOUN issue-1678 143 7 tax tax NOUN issue-1678 143 8 service service NOUN issue-1678 143 9 of of ADP issue-1678 143 10 ukraine ukraine NOUN issue-1678 143 11 ) ) PUNCT issue-1678 143 12 . . PUNCT issue-1678 144 1 if if SCONJ issue-1678 144 2 in in ADP issue-1678 144 3 its its PRON issue-1678 144 4 relations relation NOUN issue-1678 144 5 with with ADP issue-1678 144 6 the the DET issue-1678 144 7 taxpayer taxpayer NOUN issue-1678 144 8 the the DET issue-1678 144 9 tax tax NOUN issue-1678 144 10 authority authority NOUN issue-1678 144 11 its its PRON issue-1678 144 12 refusal refusal NOUN issue-1678 144 13 to to PART issue-1678 144 14 meet meet VERB issue-1678 144 15 the the DET issue-1678 144 16 requirements requirement NOUN issue-1678 144 17 of of ADP issue-1678 144 18 the the DET issue-1678 144 19 taxpayer taxpayer NOUN issue-1678 144 20 when when SCONJ issue-1678 144 21 appealing appeal VERB issue-1678 144 22 , , PUNCT issue-1678 144 23 for for ADP issue-1678 144 24 example example NOUN issue-1678 144 25 , , PUNCT issue-1678 144 26 tax tax NOUN issue-1678 144 27 notice notice NOUN issue-1678 144 28 - - PUNCT issue-1678 144 29 decision decision NOUN issue-1678 144 30 can can AUX issue-1678 144 31 be be AUX issue-1678 144 32 justified justify VERB issue-1678 144 33 by by ADP issue-1678 144 34 reference reference NOUN issue-1678 144 35 to to ADP issue-1678 144 36 methodological methodological ADJ issue-1678 144 37 recommendations recommendation NOUN issue-1678 144 38 , , PUNCT issue-1678 144 39 the the DET issue-1678 144 40 judicial judicial ADJ issue-1678 144 41 practice practice NOUN issue-1678 144 42 goes go VERB issue-1678 144 43 by by ADP issue-1678 144 44 the the DET issue-1678 144 45 recognition recognition NOUN issue-1678 144 46 that that SCONJ issue-1678 144 47 the the DET issue-1678 144 48 relevant relevant ADJ issue-1678 144 49 part part NOUN issue-1678 144 50 of of ADP issue-1678 144 51 the the DET issue-1678 144 52 recommendations recommendation NOUN issue-1678 144 53 acquires acquire VERB issue-1678 144 54 the the DET issue-1678 144 55 features feature NOUN issue-1678 144 56 of of ADP issue-1678 144 57 normativity normativity NOUN issue-1678 144 58 and and CCONJ issue-1678 144 59 can can AUX issue-1678 144 60 be be AUX issue-1678 144 61 appealed appeal VERB issue-1678 144 62 in in ADP issue-1678 144 63 court court NOUN issue-1678 144 64 under under ADP issue-1678 144 65 the the DET issue-1678 144 66 rules rule NOUN issue-1678 144 67 of of ADP issue-1678 144 68 the the DET issue-1678 144 69 code code NOUN issue-1678 144 70 of of ADP issue-1678 144 71 administrative administrative ADJ issue-1678 144 72 procedure procedure NOUN issue-1678 144 73 of of ADP issue-1678 144 74 ukraine ukraine NOUN issue-1678 144 75 . . PUNCT issue-1678 145 1 however however ADV issue-1678 145 2 , , PUNCT issue-1678 145 3 often often ADV issue-1678 145 4 the the DET issue-1678 145 5 tax tax NOUN issue-1678 145 6 authorities authority NOUN issue-1678 145 7 justify justify VERB issue-1678 145 8 their their PRON issue-1678 145 9 claims claim NOUN issue-1678 145 10 on on ADP issue-1678 145 11 such such ADJ issue-1678 145 12 methodological methodological ADJ issue-1678 145 13 recommendations recommendation NOUN issue-1678 145 14 , , PUNCT issue-1678 145 15 and and CCONJ issue-1678 145 16 taxpayers taxpayer NOUN issue-1678 145 17 often often ADV issue-1678 145 18 accept accept VERB issue-1678 145 19 this this DET issue-1678 145 20 position position NOUN issue-1678 145 21 of of ADP issue-1678 145 22 the the DET issue-1678 145 23 tax tax NOUN issue-1678 145 24 authorities authority NOUN issue-1678 145 25 . . PUNCT issue-1678 146 1 the the DET issue-1678 146 2 formation formation NOUN issue-1678 146 3 of of ADP issue-1678 146 4 such such DET issue-1678 146 5 a a DET issue-1678 146 6 trend trend NOUN issue-1678 146 7 is be AUX issue-1678 146 8 largely largely ADV issue-1678 146 9 due due ADJ issue-1678 146 10 to to ADP issue-1678 146 11 the the DET issue-1678 146 12 position position NOUN issue-1678 146 13 of of ADP issue-1678 146 14 taxpayers taxpayer NOUN issue-1678 146 15 , , PUNCT issue-1678 146 16 which which PRON issue-1678 146 17 is be AUX issue-1678 146 18 based base VERB issue-1678 146 19 on on ADP issue-1678 146 20 an an DET issue-1678 146 21 error error NOUN issue-1678 146 22 in in ADP issue-1678 146 23 the the DET issue-1678 146 24 legal legal ADJ issue-1678 146 25 nature nature NOUN issue-1678 146 26 of of ADP issue-1678 146 27 methodological methodological ADJ issue-1678 146 28 recommendations recommendation NOUN issue-1678 146 29 . . PUNCT issue-1678 147 1 inconsistency inconsistency NOUN issue-1678 147 2 , , PUNCT issue-1678 147 3 inconsistency inconsistency NOUN issue-1678 147 4 , , PUNCT issue-1678 147 5 gaps gap NOUN issue-1678 147 6 , , PUNCT issue-1678 147 7 vagueness vagueness NOUN issue-1678 147 8 of of ADP issue-1678 147 9 the the DET issue-1678 147 10 tax tax NOUN issue-1678 147 11 legislation legislation NOUN issue-1678 147 12 are be AUX issue-1678 147 13 now now ADV issue-1678 147 14 noted note VERB issue-1678 147 15 by by ADP issue-1678 147 16 many many ADJ issue-1678 147 17 experts expert NOUN issue-1678 147 18 in in ADP issue-1678 147 19 the the DET issue-1678 147 20 field field NOUN issue-1678 147 21 of of ADP issue-1678 147 22 tax tax NOUN issue-1678 147 23 law law NOUN issue-1678 147 24 . . PUNCT issue-1678 148 1 this this PRON issue-1678 148 2 is be AUX issue-1678 148 3 due due ADJ issue-1678 148 4 to to ADP issue-1678 148 5 the the DET issue-1678 148 6 fact fact NOUN issue-1678 148 7 that that SCONJ issue-1678 148 8 among among ADP issue-1678 148 9 the the DET issue-1678 148 10 priorities priority NOUN issue-1678 148 11 of of ADP issue-1678 148 12 the the DET issue-1678 148 13 tax tax NOUN issue-1678 148 14 reform reform NOUN issue-1678 148 15 its its PRON issue-1678 148 16 developers developer NOUN issue-1678 148 17 see see VERB issue-1678 148 18 only only ADV issue-1678 148 19 economic economic ADJ issue-1678 148 20 effect effect NOUN issue-1678 148 21 by by ADP issue-1678 148 22 reducing reduce VERB issue-1678 148 23 the the DET issue-1678 148 24 tax tax NOUN issue-1678 148 25 burden burden NOUN issue-1678 148 26 . . PUNCT issue-1678 149 1 meanwhile meanwhile ADV issue-1678 149 2 , , PUNCT issue-1678 149 3 the the DET issue-1678 149 4 tax tax NOUN issue-1678 149 5 reform reform NOUN issue-1678 149 6 has have VERB issue-1678 149 7 an an DET issue-1678 149 8 important important ADJ issue-1678 149 9 legal legal ADJ issue-1678 149 10 component component NOUN issue-1678 149 11 , , PUNCT issue-1678 149 12 the the DET issue-1678 149 13 development development NOUN issue-1678 149 14 of of ADP issue-1678 149 15 which which PRON issue-1678 149 16 has have AUX issue-1678 149 17 been be AUX issue-1678 149 18 delayed delay VERB issue-1678 149 19 . . PUNCT issue-1678 150 1 the the DET issue-1678 150 2 state state NOUN issue-1678 150 3 of of ADP issue-1678 150 4 legal legal ADJ issue-1678 150 5 tools tool NOUN issue-1678 150 6 in in ADP issue-1678 150 7 tax tax NOUN issue-1678 150 8 law law NOUN issue-1678 150 9 is be AUX issue-1678 150 10 characterized characterize VERB issue-1678 150 11 by by ADP issue-1678 150 12 an an DET issue-1678 150 13 extremely extremely ADV issue-1678 150 14 low low ADJ issue-1678 150 15 level level NOUN issue-1678 150 16 , , PUNCT issue-1678 150 17 which which PRON issue-1678 150 18 ultimately ultimately ADV issue-1678 150 19 affects affect VERB issue-1678 150 20 the the DET issue-1678 150 21 economic economic ADJ issue-1678 150 22 results result NOUN issue-1678 150 23 of of ADP issue-1678 150 24 the the DET issue-1678 150 25 tax tax NOUN issue-1678 150 26 reform reform NOUN issue-1678 150 27 , , PUNCT issue-1678 150 28 because because SCONJ issue-1678 150 29 the the DET issue-1678 150 30 problems problem NOUN issue-1678 150 31 of of ADP issue-1678 150 32 law law NOUN issue-1678 150 33 enforcement enforcement NOUN issue-1678 150 34 require require VERB issue-1678 150 35 additional additional ADJ issue-1678 150 36 baltic baltic ADJ issue-1678 150 37 journal journal NOUN issue-1678 150 38 of of ADP issue-1678 150 39 economic economic ADJ issue-1678 150 40 studies study NOUN issue-1678 150 41 34 34 NUM issue-1678 150 42 vol vol NOUN issue-1678 150 43 . . PROPN issue-1678 151 1 8 8 NUM issue-1678 152 1 no no NOUN issue-1678 152 2 . . NOUN issue-1678 152 3 1 1 NUM issue-1678 152 4 , , PUNCT issue-1678 152 5 2022 2022 NUM issue-1678 152 6 involvement involvement NOUN issue-1678 152 7 of of ADP issue-1678 152 8 material material NOUN issue-1678 152 9 , , PUNCT issue-1678 152 10 labor labor NOUN issue-1678 152 11 , , PUNCT issue-1678 152 12 organizational organizational ADJ issue-1678 152 13 resources resource NOUN issue-1678 152 14 . . PUNCT issue-1678 153 1 these these DET issue-1678 153 2 circumstances circumstance NOUN issue-1678 153 3 dictate dictate VERB issue-1678 153 4 the the DET issue-1678 153 5 urgent urgent ADJ issue-1678 153 6 need need NOUN issue-1678 153 7 for for ADP issue-1678 153 8 the the DET issue-1678 153 9 intervention intervention NOUN issue-1678 153 10 of of ADP issue-1678 153 11 law law NOUN issue-1678 153 12 , , PUNCT issue-1678 153 13 due due ADP issue-1678 153 14 to to ADP issue-1678 153 15 its its PRON issue-1678 153 16 normativity normativity NOUN issue-1678 153 17 and and CCONJ issue-1678 153 18 ability ability NOUN issue-1678 153 19 to to PART issue-1678 153 20 be be AUX issue-1678 153 21 a a DET issue-1678 153 22 binding bind VERB issue-1678 153 23 measure measure NOUN issue-1678 153 24 of of ADP issue-1678 153 25 freedom freedom NOUN issue-1678 153 26 for for ADP issue-1678 153 27 all all PRON issue-1678 153 28 and and CCONJ issue-1678 153 29 everyone everyone PRON issue-1678 153 30 is be AUX issue-1678 153 31 able able ADJ issue-1678 153 32 to to PART issue-1678 153 33 express express VERB issue-1678 153 34 the the DET issue-1678 153 35 coordinated coordinate VERB issue-1678 153 36 will will NOUN issue-1678 153 37 of of ADP issue-1678 153 38 various various ADJ issue-1678 153 39 social social ADJ issue-1678 153 40 groups group NOUN issue-1678 153 41 of of ADP issue-1678 153 42 society society NOUN issue-1678 153 43 , , PUNCT issue-1678 153 44 to to PART issue-1678 153 45 establish establish VERB issue-1678 153 46 , , PUNCT issue-1678 153 47 maintain maintain VERB issue-1678 153 48 , , PUNCT issue-1678 153 49 protect protect VERB issue-1678 153 50 and and CCONJ issue-1678 153 51 defend defend VERB issue-1678 153 52 a a DET issue-1678 153 53 certain certain ADJ issue-1678 153 54 balance balance NOUN issue-1678 153 55 of of ADP issue-1678 153 56 interests interest NOUN issue-1678 153 57 of of ADP issue-1678 153 58 the the DET issue-1678 153 59 individual individual ADJ issue-1678 153 60 , , PUNCT issue-1678 153 61 society society NOUN issue-1678 153 62 and and CCONJ issue-1678 153 63 the the DET issue-1678 153 64 state state NOUN issue-1678 153 65 . . PUNCT issue-1678 154 1 the the DET issue-1678 154 2 task task NOUN issue-1678 154 3 of of ADP issue-1678 154 4 the the DET issue-1678 154 5 law law NOUN issue-1678 154 6 is be AUX issue-1678 154 7 to to PART issue-1678 154 8 enshrine enshrine VERB issue-1678 154 9 legal legal ADJ issue-1678 154 10 procedures procedure NOUN issue-1678 154 11 for for ADP issue-1678 154 12 overcoming overcome VERB issue-1678 154 13 conflicts conflict NOUN issue-1678 154 14 in in ADP issue-1678 154 15 the the DET issue-1678 154 16 sphere sphere NOUN issue-1678 154 17 of of ADP issue-1678 154 18 tax tax NOUN issue-1678 154 19 legal legal ADJ issue-1678 154 20 relations relation NOUN issue-1678 154 21 , , PUNCT issue-1678 154 22 because because SCONJ issue-1678 154 23 without without ADP issue-1678 154 24 their their PRON issue-1678 154 25 presence presence NOUN issue-1678 154 26 legal legal ADJ issue-1678 154 27 relations relation NOUN issue-1678 154 28 are be AUX issue-1678 154 29 without without ADP issue-1678 154 30 guarantee guarantee NOUN issue-1678 154 31 of of ADP issue-1678 154 32 implementation implementation NOUN issue-1678 154 33 , , PUNCT issue-1678 154 34 and and CCONJ issue-1678 154 35 the the DET issue-1678 154 36 arisen arisen ADJ issue-1678 154 37 disagreements disagreement NOUN issue-1678 154 38 will will AUX issue-1678 154 39 not not PART issue-1678 154 40 receive receive VERB issue-1678 154 41 a a DET issue-1678 154 42 mechanism mechanism NOUN issue-1678 154 43 for for ADP issue-1678 154 44 legal legal ADJ issue-1678 154 45 implementation implementation NOUN issue-1678 154 46 . . PUNCT issue-1678 155 1 moreover moreover ADV issue-1678 155 2 , , PUNCT issue-1678 155 3 the the DET issue-1678 155 4 lack lack NOUN issue-1678 155 5 of of ADP issue-1678 155 6 conflict conflict NOUN issue-1678 155 7 resolution resolution NOUN issue-1678 155 8 mechanisms mechanism NOUN issue-1678 155 9 makes make VERB issue-1678 155 10 it it PRON issue-1678 155 11 impossible impossible ADJ issue-1678 155 12 to to PART issue-1678 155 13 implement implement VERB issue-1678 155 14 the the DET issue-1678 155 15 legally legally ADV issue-1678 155 16 granted grant VERB issue-1678 155 17 rights right NOUN issue-1678 155 18 of of ADP issue-1678 155 19 one one NUM issue-1678 155 20 of of ADP issue-1678 155 21 the the DET issue-1678 155 22 parties party NOUN issue-1678 155 23 to to ADP issue-1678 155 24 legal legal ADJ issue-1678 155 25 relations relation NOUN issue-1678 155 26 , , PUNCT issue-1678 155 27 in in ADP issue-1678 155 28 particular particular ADJ issue-1678 155 29 of of ADP issue-1678 155 30 a a DET issue-1678 155 31 publicly publicly ADV issue-1678 155 32 obliged oblige VERB issue-1678 155 33 person person NOUN issue-1678 155 34 – – PUNCT issue-1678 155 35 taxpayer taxpayer NOUN issue-1678 155 36 , , PUNCT issue-1678 155 37 since since SCONJ issue-1678 155 38 the the DET issue-1678 155 39 use use NOUN issue-1678 155 40 of of ADP issue-1678 155 41 means mean NOUN issue-1678 155 42 of of ADP issue-1678 155 43 self self NOUN issue-1678 155 44 - - PUNCT issue-1678 155 45 protection protection NOUN issue-1678 155 46 of of ADP issue-1678 155 47 the the DET issue-1678 155 48 right right NOUN issue-1678 155 49 in in ADP issue-1678 155 50 the the DET issue-1678 155 51 field field NOUN issue-1678 155 52 of of ADP issue-1678 155 53 public public ADJ issue-1678 155 54 legal legal ADJ issue-1678 155 55 relations relation NOUN issue-1678 155 56 is be AUX issue-1678 155 57 significantly significantly ADV issue-1678 155 58 limited limited ADJ issue-1678 155 59 , , PUNCT issue-1678 155 60 and and CCONJ issue-1678 155 61 failure failure NOUN issue-1678 155 62 to to PART issue-1678 155 63 comply comply VERB issue-1678 155 64 with with ADP issue-1678 155 65 the the DET issue-1678 155 66 legitimate legitimate ADJ issue-1678 155 67 requirements requirement NOUN issue-1678 155 68 of of ADP issue-1678 155 69 the the DET issue-1678 155 70 tax tax NOUN issue-1678 155 71 authority authority NOUN issue-1678 155 72 is be AUX issue-1678 155 73 associated associate VERB issue-1678 155 74 with with ADP issue-1678 155 75 the the DET issue-1678 155 76 possibility possibility NOUN issue-1678 155 77 of of ADP issue-1678 155 78 liability liability NOUN issue-1678 155 79 measures measure NOUN issue-1678 155 80 in in ADP issue-1678 155 81 the the DET issue-1678 155 82 form form NOUN issue-1678 155 83 of of ADP issue-1678 155 84 penalties penalty NOUN issue-1678 155 85 and/or and/or CCONJ issue-1678 155 86 fines fine NOUN issue-1678 155 87 . . PUNCT issue-1678 156 1 therefore therefore ADV issue-1678 156 2 , , PUNCT issue-1678 156 3 when when SCONJ issue-1678 156 4 the the DET issue-1678 156 5 potential potential ADJ issue-1678 156 6 danger danger NOUN issue-1678 156 7 of of ADP issue-1678 156 8 violation violation NOUN issue-1678 156 9 of of ADP issue-1678 156 10 the the DET issue-1678 156 11 rights right NOUN issue-1678 156 12 of of ADP issue-1678 156 13 taxpayers taxpayer NOUN issue-1678 156 14 is be AUX issue-1678 156 15 inevitable inevitable ADJ issue-1678 156 16 , , PUNCT issue-1678 156 17 the the DET issue-1678 156 18 task task NOUN issue-1678 156 19 of of ADP issue-1678 156 20 the the DET issue-1678 156 21 state state NOUN issue-1678 156 22 is be AUX issue-1678 156 23 to to PART issue-1678 156 24 provide provide VERB issue-1678 156 25 guarantees guarantee NOUN issue-1678 156 26 for for ADP issue-1678 156 27 the the DET issue-1678 156 28 protection protection NOUN issue-1678 156 29 of of ADP issue-1678 156 30 rights right NOUN issue-1678 156 31 on on ADP issue-1678 156 32 the the DET issue-1678 156 33 basis basis NOUN issue-1678 156 34 of of ADP issue-1678 156 35 mechanisms mechanism NOUN issue-1678 156 36 to to PART issue-1678 156 37 ensure ensure VERB issue-1678 156 38 compliance compliance NOUN issue-1678 156 39 with with ADP issue-1678 156 40 the the DET issue-1678 156 41 law law NOUN issue-1678 156 42 by by ADP issue-1678 156 43 subjects subject NOUN issue-1678 156 44 of of ADP issue-1678 156 45 authority authority NOUN issue-1678 156 46 . . PUNCT issue-1678 157 1 7 7 X issue-1678 157 2 . . X issue-1678 157 3 conclusions conclusion NOUN issue-1678 157 4 relations relation NOUN issue-1678 157 5 arising arise VERB issue-1678 157 6 between between ADP issue-1678 157 7 the the DET issue-1678 157 8 subjects subject NOUN issue-1678 157 9 of of ADP issue-1678 157 10 public public ADJ issue-1678 157 11 and and CCONJ issue-1678 157 12 private private ADJ issue-1678 157 13 law law NOUN issue-1678 157 14 in in ADP issue-1678 157 15 the the DET issue-1678 157 16 process process NOUN issue-1678 157 17 of of ADP issue-1678 157 18 financial financial ADJ issue-1678 157 19 activity activity NOUN issue-1678 157 20 of of ADP issue-1678 157 21 the the DET issue-1678 157 22 state state NOUN issue-1678 157 23 are be AUX issue-1678 157 24 of of ADP issue-1678 157 25 multidimensional multidimensional ADJ issue-1678 157 26 nature nature NOUN issue-1678 157 27 and and CCONJ issue-1678 157 28 in in ADP issue-1678 157 29 their their PRON issue-1678 157 30 social social ADJ issue-1678 157 31 , , PUNCT issue-1678 157 32 political political ADJ issue-1678 157 33 and and CCONJ issue-1678 157 34 legal legal ADJ issue-1678 157 35 content content NOUN issue-1678 157 36 are be AUX issue-1678 157 37 conflicting conflict VERB issue-1678 157 38 . . PUNCT issue-1678 158 1 and and CCONJ issue-1678 158 2 these these DET issue-1678 158 3 conflicts conflict NOUN issue-1678 158 4 are be AUX issue-1678 158 5 caused cause VERB issue-1678 158 6 primarily primarily ADV issue-1678 158 7 by by ADP issue-1678 158 8 contradictions contradiction NOUN issue-1678 158 9 between between ADP issue-1678 158 10 private private ADJ issue-1678 158 11 and and CCONJ issue-1678 158 12 public public ADJ issue-1678 158 13 property property NOUN issue-1678 158 14 interests interest NOUN issue-1678 158 15 . . PUNCT issue-1678 159 1 the the DET issue-1678 159 2 desire desire NOUN issue-1678 159 3 of of ADP issue-1678 159 4 a a DET issue-1678 159 5 powerful powerful ADJ issue-1678 159 6 subject subject NOUN issue-1678 159 7 to to PART issue-1678 159 8 seize seize VERB issue-1678 159 9 the the DET issue-1678 159 10 financial financial ADJ issue-1678 159 11 means mean NOUN issue-1678 159 12 of of ADP issue-1678 159 13 a a DET issue-1678 159 14 private private ADJ issue-1678 159 15 subject subject NOUN issue-1678 159 16 , , PUNCT issue-1678 159 17 caused cause VERB issue-1678 159 18 by by ADP issue-1678 159 19 the the DET issue-1678 159 20 implementation implementation NOUN issue-1678 159 21 and and CCONJ issue-1678 159 22 enforcement enforcement NOUN issue-1678 159 23 of of ADP issue-1678 159 24 public public ADJ issue-1678 159 25 law law NOUN issue-1678 159 26 interests interest NOUN issue-1678 159 27 , , PUNCT issue-1678 159 28 becomes become VERB issue-1678 159 29 a a DET issue-1678 159 30 consequence consequence NOUN issue-1678 159 31 of of ADP issue-1678 159 32 the the DET issue-1678 159 33 objectively objectively ADV issue-1678 159 34 existing exist VERB issue-1678 159 35 contradiction contradiction NOUN issue-1678 159 36 between between ADP issue-1678 159 37 public public ADJ issue-1678 159 38 and and CCONJ issue-1678 159 39 private private ADJ issue-1678 159 40 interests interest NOUN issue-1678 159 41 . . PUNCT issue-1678 160 1 the the DET issue-1678 160 2 taxpayer taxpayer NOUN issue-1678 160 3 counteracts counteract VERB issue-1678 160 4 his his PRON issue-1678 160 5 subjective subjective ADJ issue-1678 160 6 right right NOUN issue-1678 160 7 – – PUNCT issue-1678 160 8 the the DET issue-1678 160 9 right right NOUN issue-1678 160 10 of of ADP issue-1678 160 11 ownership ownership NOUN issue-1678 160 12 , , PUNCT issue-1678 160 13 which which PRON issue-1678 160 14 mediates mediate VERB issue-1678 160 15 the the DET issue-1678 160 16 realization realization NOUN issue-1678 160 17 of of ADP issue-1678 160 18 his his PRON issue-1678 160 19 legitimate legitimate ADJ issue-1678 160 20 interest interest NOUN issue-1678 160 21 – – PUNCT issue-1678 160 22 the the DET issue-1678 160 23 interest interest NOUN issue-1678 160 24 of of ADP issue-1678 160 25 owning owning NOUN issue-1678 160 26 , , PUNCT issue-1678 160 27 using use VERB issue-1678 160 28 and and CCONJ issue-1678 160 29 disposing dispose VERB issue-1678 160 30 of of ADP issue-1678 160 31 his his PRON issue-1678 160 32 property property NOUN issue-1678 160 33 – – PUNCT issue-1678 160 34 to to ADP issue-1678 160 35 the the DET issue-1678 160 36 demands demand NOUN issue-1678 160 37 of of ADP issue-1678 160 38 public public ADJ issue-1678 160 39 authorities authority NOUN issue-1678 160 40 . . PUNCT issue-1678 161 1 resolution resolution NOUN issue-1678 161 2 of of ADP issue-1678 161 3 such such ADJ issue-1678 161 4 conflict conflict NOUN issue-1678 161 5 is be AUX issue-1678 161 6 possible possible ADJ issue-1678 161 7 through through ADP issue-1678 161 8 legalization legalization NOUN issue-1678 161 9 of of ADP issue-1678 161 10 financial financial ADJ issue-1678 161 11 claims claim NOUN issue-1678 161 12 of of ADP issue-1678 161 13 public public ADJ issue-1678 161 14 authorities authority NOUN issue-1678 161 15 on on ADP issue-1678 161 16 the the DET issue-1678 161 17 basis basis NOUN issue-1678 161 18 of of ADP issue-1678 161 19 legislative legislative ADJ issue-1678 161 20 consolidation consolidation NOUN issue-1678 161 21 of of ADP issue-1678 161 22 strictly strictly ADV issue-1678 161 23 defined define VERB issue-1678 161 24 conditions condition NOUN issue-1678 161 25 , , PUNCT issue-1678 161 26 grounds ground NOUN issue-1678 161 27 and and CCONJ issue-1678 161 28 procedure procedure NOUN issue-1678 161 29 for for ADP issue-1678 161 30 the the DET issue-1678 161 31 recovery recovery NOUN issue-1678 161 32 of of ADP issue-1678 161 33 private private ADJ issue-1678 161 34 funds fund NOUN issue-1678 161 35 . . PUNCT issue-1678 162 1 the the DET issue-1678 162 2 law law NOUN issue-1678 162 3 for for ADP issue-1678 162 4 objective objective ADJ issue-1678 162 5 and and CCONJ issue-1678 162 6 subjective subjective ADJ issue-1678 162 7 reasons reason NOUN issue-1678 162 8 is be AUX issue-1678 162 9 not not PART issue-1678 162 10 free free ADJ issue-1678 162 11 from from ADP issue-1678 162 12 loopholes loophole NOUN issue-1678 162 13 , , PUNCT issue-1678 162 14 which which PRON issue-1678 162 15 the the DET issue-1678 162 16 legislator legislator NOUN issue-1678 162 17 is be AUX issue-1678 162 18 objectively objectively ADV issue-1678 162 19 unable unable ADJ issue-1678 162 20 to to PART issue-1678 162 21 provide provide VERB issue-1678 162 22 . . PUNCT issue-1678 163 1 in in ADP issue-1678 163 2 addition addition NOUN issue-1678 163 3 , , PUNCT issue-1678 163 4 the the DET issue-1678 163 5 reality reality NOUN issue-1678 163 6 is be AUX issue-1678 163 7 that that SCONJ issue-1678 163 8 in in ADP issue-1678 163 9 the the DET issue-1678 163 10 ukrainian ukrainian ADJ issue-1678 163 11 conditions condition NOUN issue-1678 163 12 the the DET issue-1678 163 13 process process NOUN issue-1678 163 14 of of ADP issue-1678 163 15 building build VERB issue-1678 163 16 a a DET issue-1678 163 17 tax tax NOUN issue-1678 163 18 system system NOUN issue-1678 163 19 is be AUX issue-1678 163 20 largely largely ADV issue-1678 163 21 unsystematic unsystematic ADJ issue-1678 163 22 , , PUNCT issue-1678 163 23 with with ADP issue-1678 163 24 the the DET issue-1678 163 25 absence absence NOUN issue-1678 163 26 of of ADP issue-1678 163 27 a a DET issue-1678 163 28 definite definite ADJ issue-1678 163 29 program program NOUN issue-1678 163 30 and and CCONJ issue-1678 163 31 direct direct ADJ issue-1678 163 32 dependence dependence NOUN issue-1678 163 33 on on ADP issue-1678 163 34 the the DET issue-1678 163 35 needs need NOUN issue-1678 163 36 of of ADP issue-1678 163 37 the the DET issue-1678 163 38 state state NOUN issue-1678 163 39 budget budget NOUN issue-1678 163 40 . . PUNCT issue-1678 164 1 application application NOUN issue-1678 164 2 of of ADP issue-1678 164 3 tax tax NOUN issue-1678 164 4 legislation legislation NOUN issue-1678 164 5 in in ADP issue-1678 164 6 practice practice NOUN issue-1678 164 7 reveals reveal VERB issue-1678 164 8 the the DET issue-1678 164 9 presence presence NOUN issue-1678 164 10 of of ADP issue-1678 164 11 contradictions contradiction NOUN issue-1678 164 12 with with ADP issue-1678 164 13 previously previously ADV issue-1678 164 14 adopted adopt VERB issue-1678 164 15 acts act NOUN issue-1678 164 16 of of ADP issue-1678 164 17 tax tax NOUN issue-1678 164 18 legislation legislation NOUN issue-1678 164 19 . . PUNCT issue-1678 165 1 due due ADP issue-1678 165 2 to to ADP issue-1678 165 3 these these DET issue-1678 165 4 circumstances circumstance NOUN issue-1678 165 5 , , PUNCT issue-1678 165 6 the the DET issue-1678 165 7 conflict conflict NOUN issue-1678 165 8 of of ADP issue-1678 165 9 interests interest NOUN issue-1678 165 10 in in ADP issue-1678 165 11 the the DET issue-1678 165 12 sphere sphere NOUN issue-1678 165 13 of of ADP issue-1678 165 14 tax tax NOUN issue-1678 165 15 legal legal ADJ issue-1678 165 16 relations relation NOUN issue-1678 165 17 lays lay VERB issue-1678 165 18 the the DET issue-1678 165 19 basis basis NOUN issue-1678 165 20 for for ADP issue-1678 165 21 the the DET issue-1678 165 22 transition transition NOUN issue-1678 165 23 of of ADP issue-1678 165 24 a a DET issue-1678 165 25 controversy controversy NOUN issue-1678 165 26 to to ADP issue-1678 165 27 another another DET issue-1678 165 28 stage stage NOUN issue-1678 165 29 , , PUNCT issue-1678 165 30 characterized characterize VERB issue-1678 165 31 by by ADP issue-1678 165 32 the the DET issue-1678 165 33 emergence emergence NOUN issue-1678 165 34 of of ADP issue-1678 165 35 different different ADJ issue-1678 165 36 initial initial ADJ issue-1678 165 37 positions position NOUN issue-1678 165 38 of of ADP issue-1678 165 39 the the DET issue-1678 165 40 parties party NOUN issue-1678 165 41 in in ADP issue-1678 165 42 the the DET issue-1678 165 43 legal legal ADJ issue-1678 165 44 assessment assessment NOUN issue-1678 165 45 of of ADP issue-1678 165 46 the the DET issue-1678 165 47 essence essence NOUN issue-1678 165 48 of of ADP issue-1678 165 49 disputed dispute VERB issue-1678 165 50 tax tax NOUN issue-1678 165 51 - - PUNCT issue-1678 165 52 legal legal ADJ issue-1678 165 53 norms norm NOUN issue-1678 165 54 and and CCONJ issue-1678 165 55 , , PUNCT issue-1678 165 56 accordingly accordingly ADV issue-1678 165 57 , , PUNCT issue-1678 165 58 the the DET issue-1678 165 59 scope scope NOUN issue-1678 165 60 of of ADP issue-1678 165 61 their their PRON issue-1678 165 62 rights right NOUN issue-1678 165 63 and and CCONJ issue-1678 165 64 obligations obligation NOUN issue-1678 165 65 . . PUNCT issue-1678 166 1 the the DET issue-1678 166 2 occurrence occurrence NOUN issue-1678 166 3 forms form VERB issue-1678 166 4 the the DET issue-1678 166 5 basis basis NOUN issue-1678 166 6 for for ADP issue-1678 166 7 the the DET issue-1678 166 8 emergence emergence NOUN issue-1678 166 9 of of ADP issue-1678 166 10 a a DET issue-1678 166 11 tax tax NOUN issue-1678 166 12 dispute dispute NOUN issue-1678 166 13 , , PUNCT issue-1678 166 14 because because SCONJ issue-1678 166 15 it it PRON issue-1678 166 16 requires require VERB issue-1678 166 17 a a DET issue-1678 166 18 solution solution NOUN issue-1678 166 19 , , PUNCT issue-1678 166 20 the the DET issue-1678 166 21 implementation implementation NOUN issue-1678 166 22 of of ADP issue-1678 166 23 which which PRON issue-1678 166 24 is be AUX issue-1678 166 25 impossible impossible ADJ issue-1678 166 26 without without ADP issue-1678 166 27 recourse recourse NOUN issue-1678 166 28 to to ADP issue-1678 166 29 the the DET issue-1678 166 30 competent competent ADJ issue-1678 166 31 authorities authority NOUN issue-1678 166 32 of of ADP issue-1678 166 33 the the DET issue-1678 166 34 state state NOUN issue-1678 166 35 . . PUNCT issue-1678 167 1 in in ADP issue-1678 167 2 this this DET issue-1678 167 3 regard regard NOUN issue-1678 167 4 , , PUNCT issue-1678 167 5 before before ADP issue-1678 167 6 the the DET issue-1678 167 7 application application NOUN issue-1678 167 8 of of ADP issue-1678 167 9 an an DET issue-1678 167 10 interested interested ADJ issue-1678 167 11 person person NOUN issue-1678 167 12 to to ADP issue-1678 167 13 a a DET issue-1678 167 14 jurisdictional jurisdictional ADJ issue-1678 167 15 body body NOUN issue-1678 167 16 , , PUNCT issue-1678 167 17 it it PRON issue-1678 167 18 is be AUX issue-1678 167 19 impossible impossible ADJ issue-1678 167 20 to to PART issue-1678 167 21 talk talk VERB issue-1678 167 22 about about ADP issue-1678 167 23 the the DET issue-1678 167 24 presence presence NOUN issue-1678 167 25 of of ADP issue-1678 167 26 a a DET issue-1678 167 27 dispute dispute NOUN issue-1678 167 28 . . PUNCT issue-1678 168 1 a a DET issue-1678 168 2 tax tax NOUN issue-1678 168 3 dispute dispute NOUN issue-1678 168 4 is be AUX issue-1678 168 5 a a DET issue-1678 168 6 certain certain ADJ issue-1678 168 7 situation situation NOUN issue-1678 168 8 in in ADP issue-1678 168 9 the the DET issue-1678 168 10 development development NOUN issue-1678 168 11 of of ADP issue-1678 168 12 a a DET issue-1678 168 13 conflict conflict NOUN issue-1678 168 14 in in ADP issue-1678 168 15 the the DET issue-1678 168 16 sphere sphere NOUN issue-1678 168 17 of of ADP issue-1678 168 18 tax tax NOUN issue-1678 168 19 legal legal ADJ issue-1678 168 20 relations relation NOUN issue-1678 168 21 , , PUNCT issue-1678 168 22 or or CCONJ issue-1678 168 23 rather rather ADV issue-1678 168 24 one one NUM issue-1678 168 25 of of ADP issue-1678 168 26 its its PRON issue-1678 168 27 stages stage NOUN issue-1678 168 28 – – PUNCT issue-1678 168 29 a a DET issue-1678 168 30 stage stage NOUN issue-1678 168 31 aimed aim VERB issue-1678 168 32 at at ADP issue-1678 168 33 resolving resolve VERB issue-1678 168 34 a a DET issue-1678 168 35 conflict conflict NOUN issue-1678 168 36 . . PUNCT issue-1678 169 1 references reference NOUN issue-1678 169 2 : : PUNCT issue-1678 169 3 karasova karasova PROPN issue-1678 169 4 , , PUNCT issue-1678 169 5 m. m. PROPN issue-1678 169 6 v. v. PROPN issue-1678 169 7 ( ( PUNCT issue-1678 169 8 2003 2003 NUM issue-1678 169 9 ) ) PUNCT issue-1678 169 10 . . PUNCT issue-1678 170 1 financial financial ADJ issue-1678 170 2 law law NOUN issue-1678 170 3 of of ADP issue-1678 170 4 russia russia PROPN issue-1678 170 5 : : PUNCT issue-1678 170 6 new new ADJ issue-1678 170 7 problems problem NOUN issue-1678 170 8 and and CCONJ issue-1678 170 9 new new ADJ issue-1678 170 10 approaches approach NOUN issue-1678 170 11 . . PUNCT issue-1678 171 1 state state NOUN issue-1678 171 2 and and CCONJ issue-1678 171 3 law law NOUN issue-1678 171 4 , , PUNCT issue-1678 171 5 12 12 NUM issue-1678 171 6 , , PUNCT issue-1678 171 7 12–14 12–14 NUM issue-1678 171 8 . . PUNCT issue-1678 171 9 krokhina krokhina PROPN issue-1678 171 10 , , PUNCT issue-1678 171 11 yu yu PROPN issue-1678 171 12 . . PUNCT issue-1678 171 13 a. a. PROPN issue-1678 171 14 ( ( PUNCT issue-1678 171 15 2003 2003 NUM issue-1678 171 16 ) ) PUNCT issue-1678 171 17 . . PUNCT issue-1678 172 1 legal legal ADJ issue-1678 172 2 conflict conflict NOUN issue-1678 172 3 in in ADP issue-1678 172 4 the the DET issue-1678 172 5 financial financial ADJ issue-1678 172 6 sphere sphere NOUN issue-1678 172 7 : : PUNCT issue-1678 172 8 causes cause NOUN issue-1678 172 9 , , PUNCT issue-1678 172 10 essence essence NOUN issue-1678 172 11 and and CCONJ issue-1678 172 12 overcoming overcome VERB issue-1678 172 13 procedures procedure NOUN issue-1678 172 14 . . PUNCT issue-1678 173 1 journal journal NOUN issue-1678 173 2 of of ADP issue-1678 173 3 russian russian ADJ issue-1678 173 4 law law NOUN issue-1678 173 5 , , PUNCT issue-1678 173 6 9 9 NUM issue-1678 173 7 , , PUNCT issue-1678 173 8 68–73 68–73 NUM issue-1678 173 9 . . PUNCT issue-1678 174 1 kudriavtsev kudriavtsev PROPN issue-1678 174 2 , , PUNCT issue-1678 174 3 v. v. ADP issue-1678 174 4 n. n. PROPN issue-1678 174 5 ( ( PUNCT issue-1678 174 6 1992 1992 NUM issue-1678 174 7 ) ) PUNCT issue-1678 174 8 . . PUNCT issue-1678 175 1 social social ADJ issue-1678 175 2 deformations deformation NOUN issue-1678 175 3 ( ( PUNCT issue-1678 175 4 causes cause NOUN issue-1678 175 5 , , PUNCT issue-1678 175 6 mechanisms mechanism NOUN issue-1678 175 7 and and CCONJ issue-1678 175 8 ways way NOUN issue-1678 175 9 to to PART issue-1678 175 10 overcome overcome VERB issue-1678 175 11 them they PRON issue-1678 175 12 ) ) PUNCT issue-1678 175 13 . . PUNCT issue-1678 176 1 moscow moscow PROPN issue-1678 176 2 , , PUNCT issue-1678 176 3 145 145 NUM issue-1678 176 4 p. p. PROPN issue-1678 176 5 kurinnyi kurinnyi PROPN issue-1678 176 6 , , PUNCT issue-1678 176 7 a. a. NOUN issue-1678 176 8 m. m. NOUN issue-1678 176 9 , , PUNCT issue-1678 176 10 & & CCONJ issue-1678 176 11 myronov myronov PROPN issue-1678 176 12 , , PUNCT issue-1678 176 13 v. v. PROPN issue-1678 176 14 i. i. PROPN issue-1678 176 15 ( ( PUNCT issue-1678 176 16 1997 1997 NUM issue-1678 176 17 ) ) PUNCT issue-1678 176 18 . . PUNCT issue-1678 177 1 practical practical ADJ issue-1678 177 2 commentary commentary NOUN issue-1678 177 3 on on ADP issue-1678 177 4 the the DET issue-1678 177 5 legislation legislation NOUN issue-1678 177 6 on on ADP issue-1678 177 7 labor labor NOUN issue-1678 177 8 disputes dispute NOUN issue-1678 177 9 . . PUNCT issue-1678 178 1 moscow moscow PROPN issue-1678 178 2 : : PUNCT issue-1678 178 3 case case NOUN issue-1678 178 4 , , PUNCT issue-1678 178 5 156 156 NUM issue-1678 178 6 p. p. NOUN issue-1678 178 7 order order NOUN issue-1678 178 8 of of ADP issue-1678 178 9 the the DET issue-1678 178 10 state state NOUN issue-1678 178 11 tax tax NOUN issue-1678 178 12 service service NOUN issue-1678 178 13 of of ADP issue-1678 178 14 ukraine ukraine NOUN issue-1678 178 15 " " PUNCT issue-1678 178 16 on on ADP issue-1678 178 17 approval approval NOUN issue-1678 178 18 of of ADP issue-1678 178 19 methodological methodological ADJ issue-1678 178 20 recommendations recommendation NOUN issue-1678 178 21 on on ADP issue-1678 178 22 organizing organize VERB issue-1678 178 23 and and CCONJ issue-1678 178 24 conducting conducting NOUN issue-1678 178 25 of of ADP issue-1678 178 26 counter counter NOUN issue-1678 178 27 - - NOUN issue-1678 178 28 checks check NOUN issue-1678 178 29 by by ADP issue-1678 178 30 controlling control VERB issue-1678 178 31 authorities authority NOUN issue-1678 178 32 , , PUNCT issue-1678 178 33 exchange exchange NOUN issue-1678 178 34 of of ADP issue-1678 178 35 tax tax NOUN issue-1678 178 36 information information NOUN issue-1678 178 37 in in ADP issue-1678 178 38 the the DET issue-1678 178 39 implementation implementation NOUN issue-1678 178 40 of of ADP issue-1678 178 41 tax tax NOUN issue-1678 178 42 control control NOUN issue-1678 178 43 " " PUNCT issue-1678 178 44 of of ADP issue-1678 178 45 january january PROPN issue-1678 178 46 29 29 NUM issue-1678 178 47 , , PUNCT issue-1678 178 48 2020 2020 NUM issue-1678 178 49 № № NUM issue-1678 178 50 47 47 NUM issue-1678 178 51 . . PUNCT issue-1678 178 52 available available ADJ issue-1678 178 53 at at ADP issue-1678 178 54 : : PUNCT issue-1678 178 55 https://tax.gov.ua/diyalnist-/podatkoviyaudit/nakazi/75346.html https://tax.gov.ua/diyalnist-/podatkoviyaudit/nakazi/75346.html PROPN issue-1678 178 56 tax tax NOUN issue-1678 178 57 code code NOUN issue-1678 178 58 of of ADP issue-1678 178 59 ukraine ukraine NOUN issue-1678 178 60 from from ADP issue-1678 178 61 december december PROPN issue-1678 178 62 2 2 NUM issue-1678 178 63 , , PUNCT issue-1678 178 64 2010 2010 NUM issue-1678 178 65 № № ADP issue-1678 178 66 2755 2755 NUM issue-1678 178 67 - - SYM issue-1678 178 68 vi vi NOUN issue-1678 178 69 . . NOUN issue-1678 178 70 available available ADJ issue-1678 178 71 at at ADP issue-1678 178 72 : : PUNCT issue-1678 178 73 https://zakon.rada.gov.ua/laws/show/ https://zakon.rada.gov.ua/laws/show/ PROPN issue-1678 178 74 2755 2755 NUM issue-1678 178 75 - - SYM issue-1678 178 76 17#text 17#text NUM issue-1678 178 77 the the DET issue-1678 178 78 decision decision NOUN issue-1678 178 79 of of ADP issue-1678 178 80 the the DET issue-1678 178 81 constitutional constitutional ADJ issue-1678 178 82 court court NOUN issue-1678 178 83 of of ADP issue-1678 178 84 ukraine ukraine PROPN issue-1678 178 85 of of ADP issue-1678 178 86 june june PROPN issue-1678 178 87 5 5 NUM issue-1678 178 88 , , PUNCT issue-1678 178 89 2019 2019 NUM issue-1678 178 90 № № SYM issue-1678 178 91 3 3 NUM issue-1678 178 92 - - SYM issue-1678 178 93 p(i)/2019 p(i)/2019 NUM issue-1678 178 94 on on ADP issue-1678 178 95 the the DET issue-1678 178 96 case case NOUN issue-1678 178 97 on on ADP issue-1678 178 98 the the DET issue-1678 178 99 constitutional constitutional ADJ issue-1678 178 100 complaint complaint NOUN issue-1678 178 101 of of ADP issue-1678 178 102 limited limited ADJ issue-1678 178 103 liability liability NOUN issue-1678 178 104 company company NOUN issue-1678 178 105 " " PUNCT issue-1678 178 106 metro metro PROPN issue-1678 178 107 cash cash NOUN issue-1678 178 108 & & CCONJ issue-1678 178 109 carry carry VERB issue-1678 178 110 " " PUNCT issue-1678 178 111 on on ADP issue-1678 178 112 the the DET issue-1678 178 113 compliance compliance NOUN issue-1678 178 114 with with ADP issue-1678 178 115 the the DET issue-1678 178 116 constitution constitution NOUN issue-1678 178 117 of of ADP issue-1678 178 118 ukraine ukraine PROPN issue-1678 178 119 ( ( PUNCT issue-1678 178 120 constitutionality constitutionality NOUN issue-1678 178 121 ) ) PUNCT issue-1678 178 122 of of ADP issue-1678 178 123 the the DET issue-1678 178 124 provisions provision NOUN issue-1678 178 125 of of ADP issue-1678 178 126 paragraphs paragraph NOUN issue-1678 178 127 twenty twenty NUM issue-1678 178 128 - - PUNCT issue-1678 178 129 fourth fourth ADJ issue-1678 178 130 , , PUNCT issue-1678 178 131 twenty twenty NUM issue-1678 178 132 - - PUNCT issue-1678 178 133 p p NOUN issue-1678 178 134 ' ' PUNCT issue-1678 178 135 fifth fifth ADJ issue-1678 178 136 , , PUNCT issue-1678 178 137 baltic baltic ADJ issue-1678 178 138 journal journal NOUN issue-1678 178 139 of of ADP issue-1678 178 140 economic economic ADJ issue-1678 178 141 studies study NOUN issue-1678 178 142 35 35 NUM issue-1678 178 143 vol vol NOUN issue-1678 178 144 . . PROPN issue-1678 178 145 8 8 NUM issue-1678 179 1 no no NOUN issue-1678 179 2 . . NOUN issue-1678 179 3 1 1 NUM issue-1678 179 4 , , PUNCT issue-1678 179 5 2022 2022 NUM issue-1678 179 6 twenty twenty NUM issue-1678 179 7 - - PUNCT issue-1678 179 8 sixth sixth ADJ issue-1678 179 9 section section NOUN issue-1678 179 10 i i PRON issue-1678 179 11 of of ADP issue-1678 179 12 the the DET issue-1678 179 13 law law NOUN issue-1678 179 14 of of ADP issue-1678 179 15 ukraine ukraine NOUN issue-1678 179 16 " " PUNCT issue-1678 179 17 on on ADP issue-1678 179 18 amendments amendment NOUN issue-1678 179 19 to to ADP issue-1678 179 20 the the DET issue-1678 179 21 tax tax NOUN issue-1678 179 22 code code NOUN issue-1678 179 23 of of ADP issue-1678 179 24 ukraine ukraine NOUN issue-1678 179 25 " " PUNCT issue-1678 179 26 to to PART issue-1678 179 27 clarify clarify VERB issue-1678 179 28 certain certain ADJ issue-1678 179 29 provisions provision NOUN issue-1678 179 30 and and CCONJ issue-1678 179 31 eliminate eliminate VERB issue-1678 179 32 contradictions contradiction NOUN issue-1678 179 33 arising arise VERB issue-1678 179 34 from from ADP issue-1678 179 35 the the DET issue-1678 179 36 adoption adoption NOUN issue-1678 179 37 of of ADP issue-1678 179 38 the the DET issue-1678 179 39 law law NOUN issue-1678 179 40 of of ADP issue-1678 179 41 ukraine ukraine NOUN issue-1678 179 42 " " PUNCT issue-1678 179 43 on on ADP issue-1678 179 44 amendments amendment NOUN issue-1678 179 45 to to ADP issue-1678 179 46 the the DET issue-1678 179 47 tax tax NOUN issue-1678 179 48 code code NOUN issue-1678 179 49 of of ADP issue-1678 179 50 ukraine ukraine NOUN issue-1678 179 51 on on ADP issue-1678 179 52 improvement improvement NOUN issue-1678 179 53 of of ADP issue-1678 179 54 the the DET issue-1678 179 55 investment investment NOUN issue-1678 179 56 climate climate NOUN issue-1678 179 57 in in ADP issue-1678 179 58 ukraine ukraine NOUN issue-1678 179 59 " " PUNCT issue-1678 179 60 of of ADP issue-1678 179 61 march march PROPN issue-1678 179 62 23 23 NUM issue-1678 179 63 , , PUNCT issue-1678 179 64 2017 2017 NUM issue-1678 179 65 № № NOUN issue-1678 179 66 1989 1989 NUM issue-1678 179 67 - - PUNCT issue-1678 179 68 viii viii NOUN issue-1678 179 69 . . PUNCT issue-1678 180 1 available available ADJ issue-1678 180 2 at at ADP issue-1678 180 3 : : PUNCT issue-1678 180 4 https://zakon.rada.gov.ua/laws/show/va03p710-19#text https://zakon.rada.gov.ua/laws/show/va03p710-19#text NOUN issue-1678 180 5 the the DET issue-1678 180 6 decision decision NOUN issue-1678 180 7 of of ADP issue-1678 180 8 the the DET issue-1678 180 9 constitutional constitutional ADJ issue-1678 180 10 court court NOUN issue-1678 180 11 of of ADP issue-1678 180 12 ukraine ukraine NOUN issue-1678 180 13 of of ADP issue-1678 180 14 february february PROPN issue-1678 180 15 27 27 NUM issue-1678 180 16 , , PUNCT issue-1678 180 17 2018 2018 NUM issue-1678 180 18 no no NOUN issue-1678 180 19 . . NOUN issue-1678 181 1 1 1 NUM issue-1678 181 2 - - PUNCT issue-1678 181 3 p/2018 p/2018 NOUN issue-1678 181 4 on on ADP issue-1678 181 5 the the DET issue-1678 181 6 case case NOUN issue-1678 181 7 of of ADP issue-1678 181 8 constitutional constitutional ADJ issue-1678 181 9 submissions submission NOUN issue-1678 181 10 of of ADP issue-1678 181 11 48 48 NUM issue-1678 181 12 people people NOUN issue-1678 181 13 's 's PART issue-1678 181 14 deputies deputy NOUN issue-1678 181 15 of of ADP issue-1678 181 16 ukraine ukraine NOUN issue-1678 181 17 on on ADP issue-1678 181 18 compliance compliance NOUN issue-1678 181 19 with with ADP issue-1678 181 20 the the DET issue-1678 181 21 constitution constitution NOUN issue-1678 181 22 of of ADP issue-1678 181 23 ukraine ukraine PROPN issue-1678 181 24 ( ( PUNCT issue-1678 181 25 constitutionality constitutionality NOUN issue-1678 181 26 ) ) PUNCT issue-1678 181 27 of of ADP issue-1678 181 28 provisions provision NOUN issue-1678 181 29 of of ADP issue-1678 181 30 paragraphs paragraph NOUN issue-1678 181 31 13 13 NUM issue-1678 181 32 , , PUNCT issue-1678 181 33 14 14 NUM issue-1678 181 34 of of ADP issue-1678 181 35 paragraph paragraph NOUN issue-1678 181 36 32 32 NUM issue-1678 181 37 of of ADP issue-1678 181 38 section section NOUN issue-1678 181 39 one one NUM issue-1678 181 40 of of ADP issue-1678 181 41 the the DET issue-1678 181 42 law law NOUN issue-1678 181 43 of of ADP issue-1678 181 44 ukraine ukraine NOUN issue-1678 181 45 " " PUNCT issue-1678 181 46 on on ADP issue-1678 181 47 amendments amendment NOUN issue-1678 181 48 to to ADP issue-1678 181 49 the the DET issue-1678 181 50 tax tax NOUN issue-1678 181 51 code code NOUN issue-1678 181 52 of of ADP issue-1678 181 53 ukraine ukraine NOUN issue-1678 181 54 and and CCONJ issue-1678 181 55 some some DET issue-1678 181 56 legislative legislative ADJ issue-1678 181 57 acts act NOUN issue-1678 181 58 of of ADP issue-1678 181 59 ukraine ukraine NOUN issue-1678 181 60 on on ADP issue-1678 181 61 tax tax NOUN issue-1678 181 62 reform reform NOUN issue-1678 181 63 " " PUNCT issue-1678 181 64 and and CCONJ issue-1678 181 65 the the DET issue-1678 181 66 supreme supreme PROPN issue-1678 181 67 court court PROPN issue-1678 181 68 of of ADP issue-1678 181 69 ukraine ukraine PROPN issue-1678 181 70 on on ADP issue-1678 181 71 the the DET issue-1678 181 72 compliance compliance NOUN issue-1678 181 73 with with ADP issue-1678 181 74 the the DET issue-1678 181 75 constitution constitution NOUN issue-1678 181 76 of of ADP issue-1678 181 77 ukraine ukraine PROPN issue-1678 181 78 ( ( PUNCT issue-1678 181 79 constitutionality constitutionality NOUN issue-1678 181 80 ) ) PUNCT issue-1678 181 81 of of ADP issue-1678 181 82 the the DET issue-1678 181 83 first first ADJ issue-1678 181 84 paragraph paragraph NOUN issue-1678 181 85 of of ADP issue-1678 181 86 subparagraph subparagraph NOUN issue-1678 181 87 164.2.19 164.2.19 NUM issue-1678 181 88 paragraph paragraph NOUN issue-1678 181 89 164.2 164.2 NUM issue-1678 181 90 article article NOUN issue-1678 181 91 164 164 NUM issue-1678 181 92 of of ADP issue-1678 181 93 the the DET issue-1678 181 94 tax tax NOUN issue-1678 181 95 code code NOUN issue-1678 181 96 of of ADP issue-1678 181 97 ukraine ukraine NOUN issue-1678 181 98 ( ( PUNCT issue-1678 181 99 the the DET issue-1678 181 100 case case NOUN issue-1678 181 101 of of ADP issue-1678 181 102 taxation taxation NOUN issue-1678 181 103 of of ADP issue-1678 181 104 pensions pension NOUN issue-1678 181 105 ) ) PUNCT issue-1678 181 106 and and CCONJ issue-1678 181 107 monthly monthly ADJ issue-1678 181 108 maintenance maintenance NOUN issue-1678 181 109 and and CCONJ issue-1678 181 110 principles principle NOUN issue-1678 181 111 of of ADP issue-1678 181 112 tax tax NOUN issue-1678 181 113 law law NOUN issue-1678 181 114 . . PUNCT issue-1678 182 1 available available ADJ issue-1678 182 2 at at ADP issue-1678 182 3 : : PUNCT issue-1678 182 4 https://zakon.rada.gov.ua/ https://zakon.rada.gov.ua/ PROPN issue-1678 182 5 laws law NOUN issue-1678 182 6 / / SYM issue-1678 182 7 show show NOUN issue-1678 182 8 / / SYM issue-1678 182 9 v001p710 v001p710 VERB issue-1678 182 10 - - SYM issue-1678 182 11 18#text 18#text NUM issue-1678 182 12 tylchyk tylchyk NOUN issue-1678 182 13 , , PUNCT issue-1678 183 1 v. v. ADP issue-1678 183 2 v. v. PROPN issue-1678 183 3 ( ( PUNCT issue-1678 183 4 2010 2010 NUM issue-1678 183 5 ) ) PUNCT issue-1678 183 6 . . PUNCT issue-1678 184 1 the the DET issue-1678 184 2 concept concept NOUN issue-1678 184 3 and and CCONJ issue-1678 184 4 essence essence NOUN issue-1678 184 5 of of ADP issue-1678 184 6 tax tax NOUN issue-1678 184 7 disputes dispute NOUN issue-1678 184 8 between between ADP issue-1678 184 9 state state NOUN issue-1678 184 10 tax tax NOUN issue-1678 184 11 authorities authority NOUN issue-1678 184 12 and and CCONJ issue-1678 184 13 taxpayers taxpayer NOUN issue-1678 184 14 . . PUNCT issue-1678 185 1 journal journal PROPN issue-1678 185 2 of of ADP issue-1678 185 3 kyiv kyiv PROPN issue-1678 185 4 university university PROPN issue-1678 185 5 of of ADP issue-1678 185 6 law law NOUN issue-1678 185 7 , , PUNCT issue-1678 185 8 3 3 NUM issue-1678 185 9 , , PUNCT issue-1678 185 10 110–114 110–114 NUM issue-1678 185 11 . . PUNCT issue-1678 186 1 kudriavtsev kudriavtsev PROPN issue-1678 186 2 , , PUNCT issue-1678 186 3 v. v. ADP issue-1678 186 4 n. n. PROPN issue-1678 186 5 ( ( PUNCT issue-1678 186 6 ed ed NOUN issue-1678 186 7 . . PUNCT issue-1678 186 8 ) ) PUNCT issue-1678 187 1 ( ( PUNCT issue-1678 187 2 1995 1995 NUM issue-1678 187 3 ) ) PUNCT issue-1678 187 4 . . PUNCT issue-1678 188 1 legal legal ADJ issue-1678 188 2 conflictology conflictology NOUN issue-1678 188 3 . . PUNCT issue-1678 189 1 moscow moscow PROPN issue-1678 189 2 , , PUNCT issue-1678 189 3 230 230 NUM issue-1678 189 4 p. p. NOUN issue-1678 189 5 liga liga PROPN issue-1678 189 6 zakon zakon PROPN issue-1678 189 7 . . PUNCT issue-1678 189 8 available available ADJ issue-1678 189 9 at at ADP issue-1678 189 10 : : PUNCT issue-1678 189 11 https://cutt.ly/yfag4fw https://cutt.ly/yfag4fw ADJ