id	sid	tid	token	lemma	pos
issue-1746	1	1	baltic	baltic	PROPN
issue-1746	1	2	journal	journal	PROPN
issue-1746	1	3	of	of	ADP
issue-1746	1	4	economic	economic	ADJ
issue-1746	1	5	studies	study	NOUN
issue-1746	1	6	36	36	NUM
issue-1746	1	7	vol	vol	NOUN
issue-1746	1	8	.	.	PROPN
issue-1746	1	9	8	8	NUM
issue-1746	2	1	no	no	NOUN
issue-1746	2	2	.	.	NOUN
issue-1746	2	3	2	2	NUM
issue-1746	2	4	,	,	PUNCT
issue-1746	2	5	2022	2022	NUM
issue-1746	2	6	1	1	NUM
issue-1746	2	7	the	the	DET
issue-1746	2	8	administrative	administrative	ADJ
issue-1746	2	9	court	court	NOUN
issue-1746	2	10	of	of	ADP
issue-1746	2	11	cassation	cassation	NOUN
issue-1746	2	12	within	within	ADP
issue-1746	2	13	the	the	DET
issue-1746	2	14	supreme	supreme	PROPN
issue-1746	2	15	court	court	PROPN
issue-1746	2	16	,	,	PUNCT
issue-1746	2	17	ukraine	ukraine	NOUN
issue-1746	2	18	(	(	PUNCT
issue-1746	2	19	corresponding	correspond	VERB
issue-1746	2	20	author	author	NOUN
issue-1746	2	21	)	)	PUNCT
issue-1746	3	1	e	e	NOUN
issue-1746	3	2	-	-	NOUN
issue-1746	3	3	mail	mail	NOUN
issue-1746	3	4	:	:	PUNCT
issue-1746	4	1	irina05072015@gmail.com	irina05072015@gmail.com	PROPN
issue-1746	4	2	doi	doi	PROPN
issue-1746	4	3	:	:	PUNCT
issue-1746	4	4	https://doi.org/10.30525/2256-0742/2022-8-2-36-43	https://doi.org/10.30525/2256-0742/2022-8-2-36-43	NOUN
issue-1746	4	5	guarantee	guarantee	NOUN
issue-1746	4	6	of	of	ADP
issue-1746	4	7	protection	protection	NOUN
issue-1746	4	8	of	of	ADP
issue-1746	4	9	rights	right	NOUN
issue-1746	4	10	and	and	CCONJ
issue-1746	4	11	interests	interest	NOUN
issue-1746	4	12	of	of	ADP
issue-1746	4	13	taxpayers	taxpayer	NOUN
issue-1746	4	14	in	in	ADP
issue-1746	4	15	tax	tax	NOUN
issue-1746	4	16	disputes	dispute	NOUN
issue-1746	4	17	iryna	iryna	NOUN
issue-1746	4	18	vasylieva1	vasylieva1	NOUN
issue-1746	4	19	abstract	abstract	NOUN
issue-1746	4	20	.	.	PUNCT
issue-1746	5	1	in	in	ADP
issue-1746	5	2	the	the	DET
issue-1746	5	3	article	article	NOUN
issue-1746	5	4	,	,	PUNCT
issue-1746	5	5	the	the	DET
issue-1746	5	6	author	author	NOUN
issue-1746	5	7	proposes	propose	VERB
issue-1746	5	8	under	under	ADP
issue-1746	5	9	the	the	DET
issue-1746	5	10	protection	protection	NOUN
issue-1746	5	11	of	of	ADP
issue-1746	5	12	the	the	DET
issue-1746	5	13	rights	right	NOUN
issue-1746	5	14	of	of	ADP
issue-1746	5	15	the	the	DET
issue-1746	5	16	taxpayer	taxpayer	NOUN
issue-1746	5	17	to	to	PART
issue-1746	5	18	understand	understand	VERB
issue-1746	5	19	his	his	PRON
issue-1746	5	20	actions	action	NOUN
issue-1746	5	21	(	(	PUNCT
issue-1746	5	22	in	in	ADP
issue-1746	5	23	some	some	DET
issue-1746	5	24	cases	case	NOUN
issue-1746	5	25	inaction	inaction	NOUN
issue-1746	5	26	)	)	PUNCT
issue-1746	5	27	,	,	PUNCT
issue-1746	5	28	which	which	PRON
issue-1746	5	29	he	he	PRON
issue-1746	5	30	commits	commit	VERB
issue-1746	5	31	in	in	ADP
issue-1746	5	32	accordance	accordance	NOUN
issue-1746	5	33	with	with	ADP
issue-1746	5	34	the	the	DET
issue-1746	5	35	norms	norm	NOUN
issue-1746	5	36	of	of	ADP
issue-1746	5	37	tax	tax	NOUN
issue-1746	5	38	legislation	legislation	NOUN
issue-1746	5	39	,	,	PUNCT
issue-1746	5	40	on	on	ADP
issue-1746	5	41	the	the	DET
issue-1746	5	42	one	one	NUM
issue-1746	5	43	hand	hand	NOUN
issue-1746	5	44	,	,	PUNCT
issue-1746	5	45	and	and	CCONJ
issue-1746	5	46	law	law	NOUN
issue-1746	5	47	enforcement	enforcement	NOUN
issue-1746	5	48	activities	activity	NOUN
issue-1746	5	49	of	of	ADP
issue-1746	5	50	the	the	DET
issue-1746	5	51	authorized	authorize	VERB
issue-1746	5	52	subjects	subject	NOUN
issue-1746	5	53	of	of	ADP
issue-1746	5	54	state	state	NOUN
issue-1746	5	55	power	power	NOUN
issue-1746	5	56	and	and	CCONJ
issue-1746	5	57	their	their	PRON
issue-1746	5	58	officials	official	NOUN
issue-1746	5	59	(	(	PUNCT
issue-1746	5	60	in	in	ADP
issue-1746	5	61	case	case	NOUN
issue-1746	5	62	the	the	DET
issue-1746	5	63	subject	subject	NOUN
issue-1746	5	64	appeals	appeal	NOUN
issue-1746	5	65	by	by	ADP
issue-1746	5	66	force	force	NOUN
issue-1746	5	67	of	of	ADP
issue-1746	5	68	state	state	NOUN
issue-1746	5	69	enforcement	enforcement	NOUN
issue-1746	5	70	)	)	PUNCT
issue-1746	5	71	,	,	PUNCT
issue-1746	5	72	on	on	ADP
issue-1746	5	73	the	the	DET
issue-1746	5	74	other	other	ADJ
issue-1746	5	75	hand	hand	NOUN
issue-1746	5	76	,	,	PUNCT
issue-1746	5	77	to	to	PART
issue-1746	5	78	stop	stop	VERB
issue-1746	5	79	violations	violation	NOUN
issue-1746	5	80	of	of	ADP
issue-1746	5	81	rights	right	NOUN
issue-1746	5	82	,	,	PUNCT
issue-1746	5	83	restore	restore	VERB
issue-1746	5	84	violated	violate	VERB
issue-1746	5	85	rights	right	NOUN
issue-1746	5	86	,	,	PUNCT
issue-1746	5	87	eliminating	eliminate	VERB
issue-1746	5	88	the	the	DET
issue-1746	5	89	threat	threat	NOUN
issue-1746	5	90	of	of	ADP
issue-1746	5	91	their	their	PRON
issue-1746	5	92	violation	violation	NOUN
issue-1746	5	93	.	.	PUNCT
issue-1746	6	1	the	the	DET
issue-1746	6	2	main	main	ADJ
issue-1746	6	3	subjects	subject	NOUN
issue-1746	6	4	authorized	authorize	VERB
issue-1746	6	5	by	by	ADP
issue-1746	6	6	the	the	DET
issue-1746	6	7	state	state	NOUN
issue-1746	6	8	to	to	PART
issue-1746	6	9	protect	protect	VERB
issue-1746	6	10	the	the	DET
issue-1746	6	11	rights	right	NOUN
issue-1746	6	12	of	of	ADP
issue-1746	6	13	the	the	DET
issue-1746	6	14	taxpayer	taxpayer	NOUN
issue-1746	6	15	are	be	AUX
issue-1746	6	16	the	the	DET
issue-1746	6	17	tax	tax	NOUN
issue-1746	6	18	and	and	CCONJ
issue-1746	6	19	judicial	judicial	ADJ
issue-1746	6	20	authorities	authority	NOUN
issue-1746	6	21	.	.	PUNCT
issue-1746	7	1	it	it	PRON
issue-1746	7	2	is	be	AUX
issue-1746	7	3	with	with	ADP
issue-1746	7	4	the	the	DET
issue-1746	7	5	violation	violation	NOUN
issue-1746	7	6	of	of	ADP
issue-1746	7	7	subjective	subjective	ADJ
issue-1746	7	8	right	right	ADJ
issue-1746	7	9	legislator	legislator	NOUN
issue-1746	7	10	associates	associate	VERB
issue-1746	7	11	the	the	DET
issue-1746	7	12	use	use	NOUN
issue-1746	7	13	of	of	ADP
issue-1746	7	14	remedies	remedy	NOUN
issue-1746	7	15	,	,	PUNCT
issue-1746	7	16	enshrining	enshrine	VERB
issue-1746	7	17	in	in	ADP
issue-1746	7	18	the	the	DET
issue-1746	7	19	tax	tax	NOUN
issue-1746	7	20	code	code	NOUN
issue-1746	7	21	of	of	ADP
issue-1746	7	22	ukraine	ukraine	PROPN
issue-1746	7	23	the	the	DET
issue-1746	7	24	right	right	NOUN
issue-1746	7	25	of	of	ADP
issue-1746	7	26	taxpayers	taxpayer	NOUN
issue-1746	7	27	or	or	CCONJ
issue-1746	7	28	tax	tax	NOUN
issue-1746	7	29	agents	agent	NOUN
issue-1746	7	30	to	to	PART
issue-1746	7	31	appeal	appeal	VERB
issue-1746	7	32	the	the	DET
issue-1746	7	33	actions	action	NOUN
issue-1746	7	34	,	,	PUNCT
issue-1746	7	35	inaction	inaction	NOUN
issue-1746	7	36	and	and	CCONJ
issue-1746	7	37	decision	decision	NOUN
issue-1746	7	38	of	of	ADP
issue-1746	7	39	the	the	DET
issue-1746	7	40	tax	tax	NOUN
issue-1746	7	41	authorities	authority	NOUN
issue-1746	7	42	and	and	CCONJ
issue-1746	7	43	their	their	PRON
issue-1746	7	44	officials	official	NOUN
issue-1746	7	45	.	.	PUNCT
issue-1746	8	1	appeal	appeal	NOUN
issue-1746	8	2	of	of	ADP
issue-1746	8	3	an	an	DET
issue-1746	8	4	interested	interested	ADJ
issue-1746	8	5	person	person	NOUN
issue-1746	8	6	for	for	ADP
issue-1746	8	7	protection	protection	NOUN
issue-1746	8	8	of	of	ADP
issue-1746	8	9	his	his	PRON
issue-1746	8	10	rights	right	NOUN
issue-1746	8	11	implies	imply	VERB
issue-1746	8	12	the	the	DET
issue-1746	8	13	emergence	emergence	NOUN
issue-1746	8	14	of	of	ADP
issue-1746	8	15	a	a	DET
issue-1746	8	16	substantive	substantive	ADJ
issue-1746	8	17	legal	legal	ADJ
issue-1746	8	18	claim	claim	NOUN
issue-1746	8	19	against	against	ADP
issue-1746	8	20	the	the	DET
issue-1746	8	21	defendant	defendant	NOUN
issue-1746	8	22	for	for	ADP
issue-1746	8	23	the	the	DET
issue-1746	8	24	implementation	implementation	NOUN
issue-1746	8	25	of	of	ADP
issue-1746	8	26	his	his	PRON
issue-1746	8	27	violated	violate	VERB
issue-1746	8	28	material	material	NOUN
issue-1746	8	29	interests	interest	NOUN
issue-1746	8	30	.	.	PUNCT
issue-1746	9	1	the	the	DET
issue-1746	9	2	substantive	substantive	ADJ
issue-1746	9	3	legal	legal	ADJ
issue-1746	9	4	claim	claim	NOUN
issue-1746	9	5	arises	arise	VERB
issue-1746	9	6	from	from	ADP
issue-1746	9	7	a	a	DET
issue-1746	9	8	subjective	subjective	ADJ
issue-1746	9	9	substantive	substantive	ADJ
issue-1746	9	10	right	right	ADJ
issue-1746	9	11	arising	arise	VERB
issue-1746	9	12	in	in	ADP
issue-1746	9	13	a	a	DET
issue-1746	9	14	substantive	substantive	ADJ
issue-1746	9	15	legal	legal	ADJ
issue-1746	9	16	relationship	relationship	NOUN
issue-1746	9	17	.	.	PUNCT
issue-1746	10	1	the	the	DET
issue-1746	10	2	plaintiff	plaintiff	NOUN
issue-1746	10	3	(	(	PUNCT
issue-1746	10	4	taxpayer	taxpayer	NOUN
issue-1746	10	5	)	)	PUNCT
issue-1746	10	6	believes	believe	VERB
issue-1746	10	7	that	that	SCONJ
issue-1746	10	8	in	in	ADP
issue-1746	10	9	order	order	NOUN
issue-1746	10	10	to	to	PART
issue-1746	10	11	exercise	exercise	VERB
issue-1746	10	12	his	his	PRON
issue-1746	10	13	subjective	subjective	ADJ
issue-1746	10	14	right	right	NOUN
issue-1746	10	15	,	,	PUNCT
issue-1746	10	16	he	he	PRON
issue-1746	10	17	has	have	VERB
issue-1746	10	18	the	the	DET
issue-1746	10	19	right	right	NOUN
issue-1746	10	20	to	to	PART
issue-1746	10	21	demand	demand	VERB
issue-1746	10	22	from	from	ADP
issue-1746	10	23	the	the	DET
issue-1746	10	24	defendant	defendant	NOUN
issue-1746	10	25	(	(	PUNCT
issue-1746	10	26	tax	tax	NOUN
issue-1746	10	27	authority	authority	NOUN
issue-1746	10	28	)	)	PUNCT
issue-1746	10	29	,	,	PUNCT
issue-1746	10	30	which	which	PRON
issue-1746	10	31	is	be	AUX
issue-1746	10	32	in	in	ADP
issue-1746	10	33	a	a	DET
issue-1746	10	34	material	material	ADJ
issue-1746	10	35	legal	legal	ADJ
issue-1746	10	36	relationship	relationship	NOUN
issue-1746	10	37	with	with	ADP
issue-1746	10	38	him	he	PRON
issue-1746	10	39	,	,	PUNCT
issue-1746	10	40	the	the	DET
issue-1746	10	41	commission	commission	NOUN
issue-1746	10	42	of	of	ADP
issue-1746	10	43	certain	certain	ADJ
issue-1746	10	44	actions	action	NOUN
issue-1746	10	45	or	or	CCONJ
issue-1746	10	46	refraining	refrain	VERB
issue-1746	10	47	from	from	ADP
issue-1746	10	48	actions	action	NOUN
issue-1746	10	49	consistent	consistent	ADJ
issue-1746	10	50	with	with	ADP
issue-1746	10	51	the	the	DET
issue-1746	10	52	right	right	NOUN
issue-1746	10	53	of	of	ADP
issue-1746	10	54	the	the	DET
issue-1746	10	55	plaintiff	plaintiff	NOUN
issue-1746	10	56	.	.	PUNCT
issue-1746	11	1	appeal	appeal	NOUN
issue-1746	11	2	of	of	ADP
issue-1746	11	3	an	an	DET
issue-1746	11	4	interested	interested	ADJ
issue-1746	11	5	person	person	NOUN
issue-1746	11	6	for	for	ADP
issue-1746	11	7	protection	protection	NOUN
issue-1746	11	8	of	of	ADP
issue-1746	11	9	his	his	PRON
issue-1746	11	10	/	/	SYM
issue-1746	11	11	her	her	PRON
issue-1746	11	12	rights	right	NOUN
issue-1746	11	13	is	be	AUX
issue-1746	11	14	aimed	aim	VERB
issue-1746	11	15	not	not	PART
issue-1746	11	16	only	only	ADV
issue-1746	11	17	at	at	ADP
issue-1746	11	18	realization	realization	NOUN
issue-1746	11	19	of	of	ADP
issue-1746	11	20	guarantees	guarantee	NOUN
issue-1746	11	21	of	of	ADP
issue-1746	11	22	their	their	PRON
issue-1746	11	23	realization	realization	NOUN
issue-1746	11	24	,	,	PUNCT
issue-1746	11	25	but	but	CCONJ
issue-1746	11	26	also	also	ADV
issue-1746	11	27	at	at	ADP
issue-1746	11	28	resolution	resolution	NOUN
issue-1746	11	29	of	of	ADP
issue-1746	11	30	the	the	DET
issue-1746	11	31	arisen	arisen	ADJ
issue-1746	11	32	conflict	conflict	NOUN
issue-1746	11	33	.	.	PUNCT
issue-1746	12	1	the	the	DET
issue-1746	12	2	need	need	NOUN
issue-1746	12	3	to	to	PART
issue-1746	12	4	have	have	AUX
issue-1746	12	5	certain	certain	ADJ
issue-1746	12	6	legal	legal	ADJ
issue-1746	12	7	means	mean	NOUN
issue-1746	12	8	of	of	ADP
issue-1746	12	9	resolving	resolve	VERB
issue-1746	12	10	a	a	DET
issue-1746	12	11	legal	legal	ADJ
issue-1746	12	12	conflict	conflict	NOUN
issue-1746	12	13	is	be	AUX
issue-1746	12	14	an	an	DET
issue-1746	12	15	integral	integral	ADJ
issue-1746	12	16	element	element	NOUN
issue-1746	12	17	of	of	ADP
issue-1746	12	18	legal	legal	ADJ
issue-1746	12	19	regulation	regulation	NOUN
issue-1746	12	20	,	,	PUNCT
issue-1746	12	21	since	since	SCONJ
issue-1746	12	22	it	it	PRON
issue-1746	12	23	ensures	ensure	VERB
issue-1746	12	24	the	the	DET
issue-1746	12	25	implementation	implementation	NOUN
issue-1746	12	26	of	of	ADP
issue-1746	12	27	a	a	DET
issue-1746	12	28	legal	legal	ADJ
issue-1746	12	29	norm	norm	NOUN
issue-1746	12	30	and	and	CCONJ
issue-1746	12	31	its	its	PRON
issue-1746	12	32	stability	stability	NOUN
issue-1746	12	33	.	.	PUNCT
issue-1746	13	1	protection	protection	NOUN
issue-1746	13	2	of	of	ADP
issue-1746	13	3	violated	violate	VERB
issue-1746	13	4	rights	right	NOUN
issue-1746	13	5	and	and	CCONJ
issue-1746	13	6	legitimate	legitimate	ADJ
issue-1746	13	7	interests	interest	NOUN
issue-1746	13	8	of	of	ADP
issue-1746	13	9	the	the	DET
issue-1746	13	10	subjects	subject	NOUN
issue-1746	13	11	of	of	ADP
issue-1746	13	12	public	public	ADJ
issue-1746	13	13	-	-	PUNCT
issue-1746	13	14	law	law	NOUN
issue-1746	13	15	relations	relation	NOUN
issue-1746	13	16	is	be	AUX
issue-1746	13	17	carried	carry	VERB
issue-1746	13	18	out	out	ADP
issue-1746	13	19	by	by	ADP
issue-1746	13	20	controlling	control	VERB
issue-1746	13	21	the	the	DET
issue-1746	13	22	legality	legality	NOUN
issue-1746	13	23	of	of	ADP
issue-1746	13	24	actions	action	NOUN
issue-1746	13	25	(	(	PUNCT
issue-1746	13	26	inaction	inaction	NOUN
issue-1746	13	27	)	)	PUNCT
issue-1746	13	28	of	of	ADP
issue-1746	13	29	the	the	DET
issue-1746	13	30	subjects	subject	NOUN
issue-1746	13	31	of	of	ADP
issue-1746	13	32	powers	power	NOUN
issue-1746	13	33	and	and	CCONJ
issue-1746	13	34	acts	act	NOUN
issue-1746	13	35	adopted	adopt	VERB
issue-1746	13	36	by	by	ADP
issue-1746	13	37	them	they	PRON
issue-1746	13	38	.	.	PUNCT
issue-1746	14	1	current	current	ADJ
issue-1746	14	2	tax	tax	NOUN
issue-1746	14	3	legislation	legislation	NOUN
issue-1746	14	4	as	as	ADP
issue-1746	14	5	a	a	DET
issue-1746	14	6	way	way	NOUN
issue-1746	14	7	to	to	PART
issue-1746	14	8	protect	protect	VERB
issue-1746	14	9	rights	right	NOUN
issue-1746	14	10	provides	provide	VERB
issue-1746	14	11	for	for	ADP
issue-1746	14	12	the	the	DET
issue-1746	14	13	possibility	possibility	NOUN
issue-1746	14	14	to	to	PART
issue-1746	14	15	recognize	recognize	VERB
issue-1746	14	16	an	an	DET
issue-1746	14	17	act	act	NOUN
issue-1746	14	18	of	of	ADP
issue-1746	14	19	a	a	DET
issue-1746	14	20	tax	tax	NOUN
issue-1746	14	21	authority	authority	NOUN
issue-1746	14	22	as	as	ADP
issue-1746	14	23	invalid	invalid	ADJ
issue-1746	14	24	,	,	PUNCT
issue-1746	14	25	and	and	CCONJ
issue-1746	14	26	its	its	PRON
issue-1746	14	27	actions	action	NOUN
issue-1746	14	28	(	(	PUNCT
issue-1746	14	29	inaction	inaction	NOUN
issue-1746	14	30	)	)	PUNCT
issue-1746	14	31	–	–	PUNCT
issue-1746	14	32	as	as	ADP
issue-1746	14	33	not	not	PART
issue-1746	14	34	complying	comply	VERB
issue-1746	14	35	with	with	ADP
issue-1746	14	36	the	the	DET
issue-1746	14	37	law	law	NOUN
issue-1746	14	38	.	.	PUNCT
issue-1746	15	1	legislator	legislator	NOUN
issue-1746	15	2	,	,	PUNCT
issue-1746	15	3	by	by	ADP
issue-1746	15	4	regulating	regulate	VERB
issue-1746	15	5	the	the	DET
issue-1746	15	6	administrative	administrative	ADJ
issue-1746	15	7	and	and	CCONJ
issue-1746	15	8	judicial	judicial	ADJ
issue-1746	15	9	procedure	procedure	NOUN
issue-1746	15	10	for	for	ADP
issue-1746	15	11	resolving	resolve	VERB
issue-1746	15	12	a	a	DET
issue-1746	15	13	tax	tax	NOUN
issue-1746	15	14	dispute	dispute	NOUN
issue-1746	15	15	,	,	PUNCT
issue-1746	15	16	thereby	thereby	ADV
issue-1746	15	17	protects	protect	VERB
issue-1746	15	18	private	private	ADJ
issue-1746	15	19	interests	interest	NOUN
issue-1746	15	20	from	from	ADP
issue-1746	15	21	possible	possible	ADJ
issue-1746	15	22	disfigured	disfigure	VERB
issue-1746	15	23	state	state	NOUN
issue-1746	15	24	interference	interference	NOUN
issue-1746	15	25	.	.	PUNCT
issue-1746	16	1	in	in	ADP
issue-1746	16	2	this	this	DET
issue-1746	16	3	case	case	NOUN
issue-1746	16	4	,	,	PUNCT
issue-1746	16	5	the	the	DET
issue-1746	16	6	administrative	administrative	ADJ
issue-1746	16	7	court	court	NOUN
issue-1746	16	8	,	,	PUNCT
issue-1746	16	9	resolving	resolve	VERB
issue-1746	16	10	a	a	DET
issue-1746	16	11	tax	tax	NOUN
issue-1746	16	12	dispute	dispute	NOUN
issue-1746	16	13	,	,	PUNCT
issue-1746	16	14	does	do	AUX
issue-1746	16	15	not	not	PART
issue-1746	16	16	examine	examine	VERB
issue-1746	16	17	the	the	DET
issue-1746	16	18	conduct	conduct	NOUN
issue-1746	16	19	of	of	ADP
issue-1746	16	20	the	the	DET
issue-1746	16	21	parties	party	NOUN
issue-1746	16	22	as	as	ADP
issue-1746	16	23	such	such	ADJ
issue-1746	16	24	,	,	PUNCT
issue-1746	16	25	but	but	CCONJ
issue-1746	16	26	establishes	establish	VERB
issue-1746	16	27	how	how	SCONJ
issue-1746	16	28	it	it	PRON
issue-1746	16	29	complies	comply	VERB
issue-1746	16	30	with	with	ADP
issue-1746	16	31	the	the	DET
issue-1746	16	32	norms	norm	NOUN
issue-1746	16	33	of	of	ADP
issue-1746	16	34	current	current	ADJ
issue-1746	16	35	tax	tax	NOUN
issue-1746	16	36	legislation	legislation	NOUN
issue-1746	16	37	.	.	PUNCT
issue-1746	17	1	it	it	PRON
issue-1746	17	2	is	be	AUX
issue-1746	17	3	on	on	ADP
issue-1746	17	4	this	this	DET
issue-1746	17	5	basis	basis	NOUN
issue-1746	17	6	the	the	DET
issue-1746	17	7	task	task	NOUN
issue-1746	17	8	of	of	ADP
issue-1746	17	9	administrative	administrative	ADJ
issue-1746	17	10	court	court	NOUN
issue-1746	17	11	and	and	CCONJ
issue-1746	17	12	its	its	PRON
issue-1746	17	13	purpose	purpose	NOUN
issue-1746	17	14	of	of	ADP
issue-1746	17	15	jurisdictional	jurisdictional	ADJ
issue-1746	17	16	activity	activity	NOUN
issue-1746	17	17	in	in	ADP
issue-1746	17	18	resolving	resolve	VERB
issue-1746	17	19	a	a	DET
issue-1746	17	20	dispute	dispute	NOUN
issue-1746	17	21	in	in	ADP
issue-1746	17	22	the	the	DET
issue-1746	17	23	field	field	NOUN
issue-1746	17	24	of	of	ADP
issue-1746	17	25	public	public	ADJ
issue-1746	17	26	-	-	PUNCT
issue-1746	17	27	law	law	NOUN
issue-1746	17	28	relations	relation	NOUN
issue-1746	17	29	is	be	AUX
issue-1746	17	30	based	base	VERB
issue-1746	17	31	,	,	PUNCT
issue-1746	17	32	namely	namely	ADV
issue-1746	17	33	on	on	ADP
issue-1746	17	34	the	the	DET
issue-1746	17	35	balance	balance	NOUN
issue-1746	17	36	of	of	ADP
issue-1746	17	37	rights	right	NOUN
issue-1746	17	38	of	of	ADP
issue-1746	17	39	the	the	DET
issue-1746	17	40	state	state	NOUN
issue-1746	17	41	with	with	ADP
issue-1746	17	42	the	the	DET
issue-1746	17	43	counter	counter	ADJ
issue-1746	17	44	rights	right	NOUN
issue-1746	17	45	of	of	ADP
issue-1746	17	46	a	a	DET
issue-1746	17	47	person	person	NOUN
issue-1746	17	48	(	(	PUNCT
issue-1746	17	49	taxpayer	taxpayer	NOUN
issue-1746	17	50	)	)	PUNCT
issue-1746	17	51	to	to	PART
issue-1746	17	52	ensure	ensure	VERB
issue-1746	17	53	its	its	PRON
issue-1746	17	54	protection	protection	NOUN
issue-1746	17	55	of	of	ADP
issue-1746	17	56	rights	right	NOUN
issue-1746	17	57	and	and	CCONJ
issue-1746	17	58	legitimate	legitimate	ADJ
issue-1746	17	59	interests	interest	NOUN
issue-1746	17	60	,	,	PUNCT
issue-1746	17	61	as	as	SCONJ
issue-1746	17	62	applied	apply	VERB
issue-1746	17	63	for	for	ADP
issue-1746	17	64	such	such	ADJ
issue-1746	17	65	protection	protection	NOUN
issue-1746	17	66	.	.	PUNCT
issue-1746	18	1	dispute	dispute	NOUN
issue-1746	18	2	in	in	ADP
issue-1746	18	3	relations	relation	NOUN
issue-1746	18	4	regulated	regulate	VERB
issue-1746	18	5	by	by	ADP
issue-1746	18	6	the	the	DET
issue-1746	18	7	norms	norm	NOUN
issue-1746	18	8	of	of	ADP
issue-1746	18	9	tax	tax	NOUN
issue-1746	18	10	law	law	NOUN
issue-1746	18	11	acts	act	VERB
issue-1746	18	12	as	as	ADP
issue-1746	18	13	a	a	DET
issue-1746	18	14	mechanism	mechanism	NOUN
issue-1746	18	15	to	to	PART
issue-1746	18	16	guarantee	guarantee	VERB
issue-1746	18	17	the	the	DET
issue-1746	18	18	realization	realization	NOUN
issue-1746	18	19	of	of	ADP
issue-1746	18	20	subjective	subjective	ADJ
issue-1746	18	21	rights	right	NOUN
issue-1746	18	22	of	of	ADP
issue-1746	18	23	taxpayers	taxpayer	NOUN
issue-1746	18	24	and	and	CCONJ
issue-1746	18	25	balancing	balance	VERB
issue-1746	18	26	public	public	ADJ
issue-1746	18	27	and	and	CCONJ
issue-1746	18	28	private	private	ADJ
issue-1746	18	29	interests	interest	NOUN
issue-1746	18	30	,	,	PUNCT
issue-1746	18	31	because	because	SCONJ
issue-1746	18	32	it	it	PRON
issue-1746	18	33	is	be	AUX
issue-1746	18	34	aimed	aim	VERB
issue-1746	18	35	at	at	ADP
issue-1746	18	36	protecting	protect	VERB
issue-1746	18	37	and	and	CCONJ
issue-1746	18	38	restoring	restore	VERB
issue-1746	18	39	the	the	DET
issue-1746	18	40	violated	violate	VERB
issue-1746	19	1	(	(	PUNCT
issue-1746	19	2	disputed	disputed	ADJ
issue-1746	19	3	)	)	PUNCT
issue-1746	19	4	right	right	INTJ
issue-1746	19	5	.	.	PUNCT
issue-1746	20	1	key	key	ADJ
issue-1746	20	2	words	word	NOUN
issue-1746	20	3	:	:	PUNCT
issue-1746	20	4	conflict	conflict	NOUN
issue-1746	20	5	,	,	PUNCT
issue-1746	20	6	tax	tax	NOUN
issue-1746	20	7	dispute	dispute	NOUN
issue-1746	20	8	,	,	PUNCT
issue-1746	20	9	protection	protection	NOUN
issue-1746	20	10	of	of	ADP
issue-1746	20	11	rights	right	NOUN
issue-1746	20	12	,	,	PUNCT
issue-1746	20	13	taxpayer	taxpayer	NOUN
issue-1746	20	14	,	,	PUNCT
issue-1746	20	15	subject	subject	NOUN
issue-1746	20	16	of	of	ADP
issue-1746	20	17	power	power	NOUN
issue-1746	20	18	,	,	PUNCT
issue-1746	20	19	court	court	NOUN
issue-1746	20	20	,	,	PUNCT
issue-1746	20	21	appeal	appeal	NOUN
issue-1746	20	22	.	.	PUNCT
issue-1746	21	1	jel	jel	PROPN
issue-1746	21	2	classification	classification	PROPN
issue-1746	21	3	:	:	PUNCT
issue-1746	21	4	h20	h20	PROPN
issue-1746	21	5	,	,	PUNCT
issue-1746	21	6	k34	k34	PROPN
issue-1746	21	7	1	1	NUM
issue-1746	21	8	.	.	PUNCT
issue-1746	22	1	introduction	introduction	NOUN
issue-1746	22	2	protection	protection	NOUN
issue-1746	22	3	and	and	CCONJ
issue-1746	22	4	observance	observance	NOUN
issue-1746	22	5	of	of	ADP
issue-1746	22	6	human	human	ADJ
issue-1746	22	7	rights	right	NOUN
issue-1746	22	8	is	be	AUX
issue-1746	22	9	proclaimed	proclaim	VERB
issue-1746	22	10	as	as	ADP
issue-1746	22	11	a	a	DET
issue-1746	22	12	duty	duty	NOUN
issue-1746	22	13	of	of	ADP
issue-1746	22	14	the	the	DET
issue-1746	22	15	state	state	NOUN
issue-1746	22	16	in	in	ADP
issue-1746	22	17	the	the	DET
issue-1746	22	18	constitution	constitution	NOUN
issue-1746	22	19	.	.	PUNCT
issue-1746	23	1	protection	protection	NOUN
issue-1746	23	2	of	of	ADP
issue-1746	23	3	taxpayer	taxpayer	NOUN
issue-1746	23	4	's	's	PART
issue-1746	23	5	rights	right	NOUN
issue-1746	23	6	should	should	AUX
issue-1746	23	7	not	not	PART
issue-1746	23	8	be	be	AUX
issue-1746	23	9	an	an	DET
issue-1746	23	10	exception	exception	NOUN
issue-1746	23	11	.	.	PUNCT
issue-1746	24	1	protection	protection	NOUN
issue-1746	24	2	of	of	ADP
issue-1746	24	3	the	the	DET
issue-1746	24	4	rights	right	NOUN
issue-1746	24	5	of	of	ADP
issue-1746	24	6	taxpayers	taxpayer	NOUN
issue-1746	24	7	and	and	CCONJ
issue-1746	24	8	its	its	PRON
issue-1746	24	9	guarantee	guarantee	NOUN
issue-1746	24	10	is	be	AUX
issue-1746	24	11	the	the	DET
issue-1746	24	12	key	key	NOUN
issue-1746	24	13	to	to	ADP
issue-1746	24	14	the	the	DET
issue-1746	24	15	development	development	NOUN
issue-1746	24	16	of	of	ADP
issue-1746	24	17	ukraine	ukraine	NOUN
issue-1746	24	18	,	,	PUNCT
issue-1746	24	19	attracting	attract	VERB
issue-1746	24	20	domestic	domestic	ADJ
issue-1746	24	21	and	and	CCONJ
issue-1746	24	22	foreign	foreign	ADJ
issue-1746	24	23	investment	investment	NOUN
issue-1746	24	24	.	.	PUNCT
issue-1746	25	1	tax	tax	NOUN
issue-1746	25	2	policy	policy	NOUN
issue-1746	25	3	in	in	ADP
issue-1746	25	4	ukraine	ukraine	PROPN
issue-1746	25	5	plays	play	VERB
issue-1746	25	6	an	an	DET
issue-1746	25	7	extremely	extremely	ADV
issue-1746	25	8	important	important	ADJ
issue-1746	25	9	role	role	NOUN
issue-1746	25	10	in	in	ADP
issue-1746	25	11	the	the	DET
issue-1746	25	12	formation	formation	NOUN
issue-1746	25	13	of	of	ADP
issue-1746	25	14	civil	civil	ADJ
issue-1746	25	15	society	society	NOUN
issue-1746	25	16	,	,	PUNCT
issue-1746	25	17	the	the	DET
issue-1746	25	18	formation	formation	NOUN
issue-1746	25	19	of	of	ADP
issue-1746	25	20	the	the	DET
issue-1746	25	21	rule	rule	NOUN
issue-1746	25	22	of	of	ADP
issue-1746	25	23	law	law	NOUN
issue-1746	25	24	,	,	PUNCT
issue-1746	25	25	creating	create	VERB
issue-1746	25	26	the	the	DET
issue-1746	25	27	proper	proper	ADJ
issue-1746	25	28	economic	economic	ADJ
issue-1746	25	29	foundations	foundation	NOUN
issue-1746	25	30	for	for	ADP
issue-1746	25	31	the	the	DET
issue-1746	25	32	development	development	NOUN
issue-1746	25	33	of	of	ADP
issue-1746	25	34	society	society	NOUN
issue-1746	25	35	,	,	PUNCT
issue-1746	25	36	because	because	SCONJ
issue-1746	25	37	the	the	DET
issue-1746	25	38	tax	tax	NOUN
issue-1746	25	39	revenues	revenue	NOUN
issue-1746	25	40	of	of	ADP
issue-1746	25	41	the	the	DET
issue-1746	25	42	state	state	NOUN
issue-1746	25	43	budget	budget	NOUN
issue-1746	25	44	of	of	ADP
issue-1746	25	45	ukraine	ukraine	NOUN
issue-1746	25	46	and	and	CCONJ
issue-1746	25	47	the	the	DET
issue-1746	25	48	economic	economic	ADJ
issue-1746	25	49	progress	progress	NOUN
issue-1746	25	50	of	of	ADP
issue-1746	25	51	our	our	PRON
issue-1746	25	52	state	state	NOUN
issue-1746	25	53	are	be	AUX
issue-1746	25	54	linked	link	VERB
issue-1746	25	55	to	to	ADP
issue-1746	25	56	it	it	PRON
issue-1746	25	57	.	.	PUNCT
issue-1746	26	1	payment	payment	NOUN
issue-1746	26	2	of	of	ADP
issue-1746	26	3	taxes	taxis	NOUN
issue-1746	26	4	is	be	AUX
issue-1746	26	5	the	the	DET
issue-1746	26	6	primary	primary	ADJ
issue-1746	26	7	obligation	obligation	NOUN
issue-1746	26	8	of	of	ADP
issue-1746	26	9	taxpayers	taxpayer	NOUN
issue-1746	26	10	,	,	PUNCT
issue-1746	26	11	which	which	PRON
issue-1746	26	12	is	be	AUX
issue-1746	26	13	enshrined	enshrine	VERB
issue-1746	26	14	in	in	ADP
issue-1746	26	15	the	the	DET
issue-1746	26	16	constitution	constitution	NOUN
issue-1746	26	17	of	of	ADP
issue-1746	26	18	ukraine	ukraine	PROPN
issue-1746	26	19	.	.	PUNCT
issue-1746	27	1	however	however	ADV
issue-1746	27	2	,	,	PUNCT
issue-1746	27	3	the	the	DET
issue-1746	27	4	media	medium	NOUN
issue-1746	27	5	report	report	VERB
issue-1746	27	6	that	that	SCONJ
issue-1746	27	7	arbitrary	arbitrary	ADJ
issue-1746	27	8	treatment	treatment	NOUN
issue-1746	27	9	of	of	ADP
issue-1746	27	10	taxpayers	taxpayer	NOUN
issue-1746	27	11	by	by	ADP
issue-1746	27	12	tax	tax	NOUN
issue-1746	27	13	authorities	authority	NOUN
issue-1746	27	14	occurs	occur	VERB
issue-1746	27	15	,	,	PUNCT
issue-1746	27	16	which	which	PRON
issue-1746	27	17	is	be	AUX
issue-1746	27	18	also	also	ADV
issue-1746	27	19	confirmed	confirm	VERB
issue-1746	27	20	by	by	ADP
issue-1746	27	21	the	the	DET
issue-1746	27	22	relevant	relevant	ADJ
issue-1746	27	23	judicial	judicial	ADJ
issue-1746	27	24	practice	practice	NOUN
issue-1746	27	25	in	in	ADP
issue-1746	27	26	ukraine	ukraine	NOUN
issue-1746	27	27	,	,	PUNCT
issue-1746	27	28	which	which	DET
issue-1746	27	29	baltic	baltic	ADJ
issue-1746	27	30	journal	journal	NOUN
issue-1746	27	31	of	of	ADP
issue-1746	27	32	economic	economic	ADJ
issue-1746	27	33	studies	study	NOUN
issue-1746	27	34	37	37	NUM
issue-1746	27	35	vol	vol	NOUN
issue-1746	27	36	.	.	PROPN
issue-1746	27	37	8	8	NUM
issue-1746	28	1	no	no	NOUN
issue-1746	28	2	.	.	NOUN
issue-1746	28	3	2	2	NUM
issue-1746	28	4	,	,	PUNCT
issue-1746	28	5	2022	2022	NUM
issue-1746	28	6	has	have	AUX
issue-1746	28	7	already	already	ADV
issue-1746	28	8	been	be	AUX
issue-1746	28	9	formed	form	VERB
issue-1746	28	10	for	for	ADP
issue-1746	28	11	certain	certain	ADJ
issue-1746	28	12	categories	category	NOUN
issue-1746	28	13	of	of	ADP
issue-1746	28	14	tax	tax	NOUN
issue-1746	28	15	disputes	dispute	NOUN
issue-1746	28	16	.	.	PUNCT
issue-1746	29	1	given	give	VERB
issue-1746	29	2	the	the	DET
issue-1746	29	3	increase	increase	NOUN
issue-1746	29	4	in	in	ADP
issue-1746	29	5	the	the	DET
issue-1746	29	6	number	number	NOUN
issue-1746	29	7	of	of	ADP
issue-1746	29	8	tax	tax	NOUN
issue-1746	29	9	disputes	dispute	NOUN
issue-1746	29	10	resolved	resolve	VERB
issue-1746	29	11	both	both	PRON
issue-1746	29	12	administratively	administratively	ADV
issue-1746	29	13	and	and	CCONJ
issue-1746	29	14	judicially	judicially	ADV
issue-1746	29	15	,	,	PUNCT
issue-1746	29	16	nowadays	nowadays	ADV
issue-1746	29	17	the	the	DET
issue-1746	29	18	protection	protection	NOUN
issue-1746	29	19	of	of	ADP
issue-1746	29	20	taxpayers	taxpayer	NOUN
issue-1746	29	21	'	'	PART
issue-1746	29	22	rights	right	NOUN
issue-1746	29	23	acquires	acquire	VERB
issue-1746	29	24	special	special	ADJ
issue-1746	29	25	importance	importance	NOUN
issue-1746	29	26	.	.	PUNCT
issue-1746	30	1	in	in	ADP
issue-1746	30	2	fact	fact	NOUN
issue-1746	30	3	,	,	PUNCT
issue-1746	30	4	the	the	DET
issue-1746	30	5	solvency	solvency	NOUN
issue-1746	30	6	of	of	ADP
issue-1746	30	7	the	the	DET
issue-1746	30	8	population	population	NOUN
issue-1746	30	9	,	,	PUNCT
issue-1746	30	10	competitiveness	competitiveness	NOUN
issue-1746	30	11	of	of	ADP
issue-1746	30	12	economic	economic	ADJ
issue-1746	30	13	entities	entity	NOUN
issue-1746	30	14	,	,	PUNCT
issue-1746	30	15	the	the	DET
issue-1746	30	16	welfare	welfare	NOUN
issue-1746	30	17	of	of	ADP
issue-1746	30	18	our	our	PRON
issue-1746	30	19	country	country	NOUN
issue-1746	30	20	depend	depend	VERB
issue-1746	30	21	directly	directly	ADV
issue-1746	30	22	on	on	ADP
issue-1746	30	23	its	its	PRON
issue-1746	30	24	effectiveness	effectiveness	NOUN
issue-1746	30	25	.	.	PUNCT
issue-1746	31	1	the	the	DET
issue-1746	31	2	degree	degree	NOUN
issue-1746	31	3	of	of	ADP
issue-1746	31	4	public	public	ADJ
issue-1746	31	5	confidence	confidence	NOUN
issue-1746	31	6	in	in	ADP
issue-1746	31	7	the	the	DET
issue-1746	31	8	state	state	NOUN
issue-1746	31	9	is	be	AUX
issue-1746	31	10	determined	determine	VERB
issue-1746	31	11	by	by	ADP
issue-1746	31	12	the	the	DET
issue-1746	31	13	observance	observance	NOUN
issue-1746	31	14	by	by	ADP
issue-1746	31	15	officials	official	NOUN
issue-1746	31	16	of	of	ADP
issue-1746	31	17	state	state	NOUN
issue-1746	31	18	bodies	body	NOUN
issue-1746	31	19	of	of	ADP
issue-1746	31	20	the	the	DET
issue-1746	31	21	norms	norm	NOUN
issue-1746	31	22	of	of	ADP
issue-1746	31	23	law	law	NOUN
issue-1746	31	24	and	and	CCONJ
issue-1746	31	25	its	its	PRON
issue-1746	31	26	fundamental	fundamental	ADJ
issue-1746	31	27	principles	principle	NOUN
issue-1746	31	28	.	.	PUNCT
issue-1746	32	1	in	in	ADP
issue-1746	32	2	relations	relation	NOUN
issue-1746	32	3	of	of	ADP
issue-1746	32	4	tax	tax	NOUN
issue-1746	32	5	control	control	NOUN
issue-1746	32	6	,	,	PUNCT
issue-1746	32	7	in	in	ADP
issue-1746	32	8	which	which	PRON
issue-1746	32	9	the	the	DET
issue-1746	32	10	employees	employee	NOUN
issue-1746	32	11	of	of	ADP
issue-1746	32	12	the	the	DET
issue-1746	32	13	tax	tax	NOUN
issue-1746	32	14	authority	authority	NOUN
issue-1746	32	15	are	be	AUX
issue-1746	32	16	vested	vest	VERB
issue-1746	32	17	with	with	ADP
issue-1746	32	18	powers	power	NOUN
issue-1746	32	19	of	of	ADP
issue-1746	32	20	authority	authority	NOUN
issue-1746	32	21	,	,	PUNCT
issue-1746	32	22	the	the	DET
issue-1746	32	23	issue	issue	NOUN
issue-1746	32	24	of	of	ADP
issue-1746	32	25	trust	trust	NOUN
issue-1746	32	26	is	be	AUX
issue-1746	32	27	the	the	DET
issue-1746	32	28	most	most	ADV
issue-1746	32	29	acute	acute	ADJ
issue-1746	32	30	.	.	PUNCT
issue-1746	33	1	tax	tax	NOUN
issue-1746	33	2	control	control	NOUN
issue-1746	33	3	to	to	ADP
issue-1746	33	4	a	a	DET
issue-1746	33	5	much	much	ADV
issue-1746	33	6	greater	great	ADJ
issue-1746	33	7	extent	extent	NOUN
issue-1746	33	8	than	than	ADP
issue-1746	33	9	other	other	ADJ
issue-1746	33	10	types	type	NOUN
issue-1746	33	11	of	of	ADP
issue-1746	33	12	state	state	NOUN
issue-1746	33	13	control	control	NOUN
issue-1746	33	14	affects	affect	VERB
issue-1746	33	15	the	the	DET
issue-1746	33	16	interests	interest	NOUN
issue-1746	33	17	of	of	ADP
issue-1746	33	18	individuals	individual	NOUN
issue-1746	33	19	and	and	CCONJ
issue-1746	33	20	legal	legal	ADJ
issue-1746	33	21	entities	entity	NOUN
issue-1746	33	22	,	,	PUNCT
issue-1746	33	23	especially	especially	ADV
issue-1746	33	24	business	business	NOUN
issue-1746	33	25	entities	entity	NOUN
issue-1746	33	26	.	.	PUNCT
issue-1746	34	1	it	it	PRON
issue-1746	34	2	is	be	AUX
issue-1746	34	3	less	less	ADV
issue-1746	34	4	limited	limited	ADJ
issue-1746	34	5	in	in	ADP
issue-1746	34	6	the	the	DET
issue-1746	34	7	grounds	ground	NOUN
issue-1746	34	8	for	for	ADP
issue-1746	34	9	conducting	conducting	NOUN
issue-1746	34	10	,	,	PUNCT
issue-1746	34	11	the	the	DET
issue-1746	34	12	timing	timing	NOUN
issue-1746	34	13	and	and	CCONJ
issue-1746	34	14	a	a	DET
issue-1746	34	15	list	list	NOUN
issue-1746	34	16	of	of	ADP
issue-1746	34	17	measures	measure	NOUN
issue-1746	34	18	of	of	ADP
issue-1746	34	19	control	control	NOUN
issue-1746	34	20	over	over	ADP
issue-1746	34	21	the	the	DET
issue-1746	34	22	controlled	control	VERB
issue-1746	34	23	object	object	NOUN
issue-1746	34	24	,	,	PUNCT
issue-1746	34	25	and	and	CCONJ
issue-1746	34	26	its	its	PRON
issue-1746	34	27	results	result	NOUN
issue-1746	34	28	can	can	AUX
issue-1746	34	29	result	result	VERB
issue-1746	34	30	in	in	ADP
issue-1746	34	31	serious	serious	ADJ
issue-1746	34	32	financial	financial	ADJ
issue-1746	34	33	losses	loss	NOUN
issue-1746	34	34	for	for	ADP
issue-1746	34	35	the	the	DET
issue-1746	34	36	taxpayer	taxpayer	NOUN
issue-1746	34	37	(	(	PUNCT
issue-1746	34	38	forcible	forcible	ADJ
issue-1746	34	39	recovery	recovery	NOUN
issue-1746	34	40	of	of	ADP
issue-1746	34	41	tax	tax	NOUN
issue-1746	34	42	payments	payment	NOUN
issue-1746	34	43	and	and	CCONJ
issue-1746	34	44	the	the	DET
issue-1746	34	45	application	application	NOUN
issue-1746	34	46	of	of	ADP
issue-1746	34	47	financial	financial	ADJ
issue-1746	34	48	penalties	penalty	NOUN
issue-1746	34	49	)	)	PUNCT
issue-1746	34	50	and	and	CCONJ
issue-1746	34	51	criminal	criminal	ADJ
issue-1746	34	52	prosecution	prosecution	NOUN
issue-1746	34	53	.	.	PUNCT
issue-1746	35	1	in	in	ADP
issue-1746	35	2	practice	practice	NOUN
issue-1746	35	3	,	,	PUNCT
issue-1746	35	4	the	the	DET
issue-1746	35	5	tax	tax	NOUN
issue-1746	35	6	authority	authority	NOUN
issue-1746	35	7	is	be	AUX
issue-1746	35	8	constantly	constantly	ADV
issue-1746	35	9	improving	improve	VERB
issue-1746	35	10	the	the	DET
issue-1746	35	11	forms	form	NOUN
issue-1746	35	12	and	and	CCONJ
issue-1746	35	13	methods	method	NOUN
issue-1746	35	14	of	of	ADP
issue-1746	35	15	tax	tax	NOUN
issue-1746	35	16	control	control	NOUN
issue-1746	35	17	in	in	ADP
issue-1746	35	18	order	order	NOUN
issue-1746	35	19	to	to	PART
issue-1746	35	20	increase	increase	VERB
issue-1746	35	21	its	its	PRON
issue-1746	35	22	effectiveness	effectiveness	NOUN
issue-1746	35	23	(	(	PUNCT
issue-1746	35	24	with	with	SCONJ
issue-1746	35	25	the	the	DET
issue-1746	35	26	observance	observance	NOUN
issue-1746	35	27	of	of	ADP
issue-1746	35	28	the	the	DET
issue-1746	35	29	rights	right	NOUN
issue-1746	35	30	and	and	CCONJ
issue-1746	35	31	interests	interest	NOUN
issue-1746	35	32	of	of	ADP
issue-1746	35	33	the	the	DET
issue-1746	35	34	taxpayer	taxpayer	NOUN
issue-1746	35	35	often	often	ADV
issue-1746	35	36	takes	take	VERB
issue-1746	35	37	second	second	ADJ
issue-1746	35	38	place	place	NOUN
issue-1746	35	39	)	)	PUNCT
issue-1746	35	40	,	,	PUNCT
issue-1746	35	41	and	and	CCONJ
issue-1746	35	42	the	the	DET
issue-1746	35	43	legislation	legislation	NOUN
issue-1746	35	44	governing	govern	VERB
issue-1746	35	45	relations	relation	NOUN
issue-1746	35	46	in	in	ADP
issue-1746	35	47	the	the	DET
issue-1746	35	48	field	field	NOUN
issue-1746	35	49	of	of	ADP
issue-1746	35	50	protection	protection	NOUN
issue-1746	35	51	of	of	ADP
issue-1746	35	52	the	the	DET
issue-1746	35	53	rights	right	NOUN
issue-1746	35	54	of	of	ADP
issue-1746	35	55	the	the	DET
issue-1746	35	56	taxpayer	taxpayer	NOUN
issue-1746	35	57	is	be	AUX
issue-1746	35	58	developing	develop	VERB
issue-1746	35	59	slower	slow	ADJ
issue-1746	35	60	.	.	PUNCT
issue-1746	36	1	the	the	DET
issue-1746	36	2	tax	tax	NOUN
issue-1746	36	3	code	code	NOUN
issue-1746	36	4	of	of	ADP
issue-1746	36	5	ukraine	ukraine	PROPN
issue-1746	36	6	allows	allow	VERB
issue-1746	36	7	during	during	ADP
issue-1746	36	8	inspections	inspection	NOUN
issue-1746	36	9	to	to	PART
issue-1746	36	10	request	request	VERB
issue-1746	36	11	information	information	NOUN
issue-1746	36	12	from	from	ADP
issue-1746	36	13	the	the	DET
issue-1746	36	14	taxpayer	taxpayer	NOUN
issue-1746	36	15	,	,	PUNCT
issue-1746	36	16	its	its	PRON
issue-1746	36	17	counterparties	counterpartie	NOUN
issue-1746	36	18	and	and	CCONJ
issue-1746	36	19	third	third	ADJ
issue-1746	36	20	parties	party	NOUN
issue-1746	36	21	.	.	PUNCT
issue-1746	37	1	despite	despite	SCONJ
issue-1746	37	2	the	the	DET
issue-1746	37	3	possibility	possibility	NOUN
issue-1746	37	4	of	of	ADP
issue-1746	37	5	the	the	DET
issue-1746	37	6	authorities	authority	NOUN
issue-1746	37	7	during	during	ADP
issue-1746	37	8	the	the	DET
issue-1746	37	9	tax	tax	NOUN
issue-1746	37	10	control	control	NOUN
issue-1746	37	11	to	to	PART
issue-1746	37	12	influence	influence	VERB
issue-1746	37	13	the	the	DET
issue-1746	37	14	behavior	behavior	NOUN
issue-1746	37	15	and	and	CCONJ
issue-1746	37	16	freedom	freedom	NOUN
issue-1746	37	17	of	of	ADP
issue-1746	37	18	the	the	DET
issue-1746	37	19	controlled	control	VERB
issue-1746	37	20	party	party	NOUN
issue-1746	37	21	,	,	PUNCT
issue-1746	37	22	the	the	DET
issue-1746	37	23	tax	tax	NOUN
issue-1746	37	24	authority	authority	NOUN
issue-1746	37	25	has	have	VERB
issue-1746	37	26	no	no	DET
issue-1746	37	27	right	right	NOUN
issue-1746	37	28	to	to	PART
issue-1746	37	29	change	change	VERB
issue-1746	37	30	the	the	DET
issue-1746	37	31	procedure	procedure	NOUN
issue-1746	37	32	of	of	ADP
issue-1746	37	33	inspection	inspection	NOUN
issue-1746	37	34	established	establish	VERB
issue-1746	37	35	by	by	ADP
issue-1746	37	36	law	law	NOUN
issue-1746	37	37	.	.	PUNCT
issue-1746	38	1	in	in	ADP
issue-1746	38	2	the	the	DET
issue-1746	38	3	legal	legal	ADJ
issue-1746	38	4	relations	relation	NOUN
issue-1746	38	5	of	of	ADP
issue-1746	38	6	tax	tax	NOUN
issue-1746	38	7	control	control	NOUN
issue-1746	38	8	the	the	DET
issue-1746	38	9	parties	party	NOUN
issue-1746	38	10	are	be	AUX
issue-1746	38	11	equal	equal	ADJ
issue-1746	38	12	before	before	ADP
issue-1746	38	13	the	the	DET
issue-1746	38	14	law	law	NOUN
issue-1746	38	15	.	.	PUNCT
issue-1746	39	1	the	the	DET
issue-1746	39	2	tax	tax	NOUN
issue-1746	39	3	authority	authority	NOUN
issue-1746	39	4	is	be	AUX
issue-1746	39	5	obliged	oblige	VERB
issue-1746	39	6	to	to	PART
issue-1746	39	7	respect	respect	VERB
issue-1746	39	8	the	the	DET
issue-1746	39	9	rights	right	NOUN
issue-1746	39	10	of	of	ADP
issue-1746	39	11	a	a	DET
issue-1746	39	12	taxpayer	taxpayer	NOUN
issue-1746	39	13	and	and	CCONJ
issue-1746	39	14	ensure	ensure	VERB
issue-1746	39	15	the	the	DET
issue-1746	39	16	possibility	possibility	NOUN
issue-1746	39	17	of	of	ADP
issue-1746	39	18	their	their	PRON
issue-1746	39	19	implementation	implementation	NOUN
issue-1746	39	20	,	,	PUNCT
issue-1746	39	21	which	which	PRON
issue-1746	39	22	will	will	AUX
issue-1746	39	23	allow	allow	VERB
issue-1746	39	24	to	to	PART
issue-1746	39	25	balance	balance	VERB
issue-1746	39	26	the	the	DET
issue-1746	39	27	private	private	ADJ
issue-1746	39	28	and	and	CCONJ
issue-1746	39	29	public	public	ADJ
issue-1746	39	30	interest	interest	NOUN
issue-1746	39	31	.	.	PUNCT
issue-1746	40	1	the	the	DET
issue-1746	40	2	issue	issue	NOUN
issue-1746	40	3	of	of	ADP
issue-1746	40	4	protecting	protect	VERB
issue-1746	40	5	the	the	DET
issue-1746	40	6	rights	right	NOUN
issue-1746	40	7	of	of	ADP
issue-1746	40	8	a	a	DET
issue-1746	40	9	taxpayer	taxpayer	NOUN
issue-1746	40	10	in	in	ADP
issue-1746	40	11	the	the	DET
issue-1746	40	12	course	course	NOUN
issue-1746	40	13	of	of	ADP
issue-1746	40	14	tax	tax	NOUN
issue-1746	40	15	control	control	NOUN
issue-1746	40	16	is	be	AUX
issue-1746	40	17	of	of	ADP
issue-1746	40	18	interest	interest	NOUN
issue-1746	40	19	to	to	ADP
issue-1746	40	20	both	both	CCONJ
issue-1746	40	21	legal	legal	ADJ
issue-1746	40	22	science	science	NOUN
issue-1746	40	23	and	and	CCONJ
issue-1746	40	24	legal	legal	ADJ
issue-1746	40	25	practice	practice	NOUN
issue-1746	40	26	.	.	PUNCT
issue-1746	41	1	issues	issue	NOUN
issue-1746	41	2	of	of	ADP
issue-1746	41	3	tax	tax	NOUN
issue-1746	41	4	disputes	dispute	NOUN
issue-1746	41	5	resolution	resolution	NOUN
issue-1746	41	6	are	be	AUX
issue-1746	41	7	relevant	relevant	ADJ
issue-1746	41	8	and	and	CCONJ
issue-1746	41	9	studied	study	VERB
issue-1746	41	10	issue	issue	NOUN
issue-1746	41	11	in	in	ADP
issue-1746	41	12	the	the	DET
issue-1746	41	13	domestic	domestic	ADJ
issue-1746	41	14	literature	literature	NOUN
issue-1746	41	15	,	,	PUNCT
issue-1746	41	16	in	in	ADP
issue-1746	41	17	particular	particular	ADJ
issue-1746	41	18	by	by	ADP
issue-1746	41	19	such	such	ADJ
issue-1746	41	20	lawyers	lawyer	NOUN
issue-1746	41	21	as	as	ADP
issue-1746	41	22	o.	o.	PROPN
issue-1746	41	23	m.	m.	PROPN
issue-1746	41	24	bondarenko	bondarenko	PROPN
issue-1746	41	25	,	,	PUNCT
issue-1746	41	26	o.	o.	PROPN
issue-1746	41	27	o.	o.	PROPN
issue-1746	41	28	dmytryk	dmytryk	PROPN
issue-1746	41	29	,	,	PUNCT
issue-1746	41	30	v.	v.	ADP
issue-1746	41	31	o.	o.	PROPN
issue-1746	41	32	kurylo	kurylo	PROPN
issue-1746	41	33	,	,	PUNCT
issue-1746	42	1	m.	m.	NOUN
issue-1746	42	2	p.	p.	PROPN
issue-1746	42	3	kucheriavenko	kucheriavenko	PROPN
issue-1746	42	4	,	,	PUNCT
issue-1746	42	5	o.	o.	PROPN
issue-1746	42	6	m.	m.	PROPN
issue-1746	42	7	minaieva	minaieva	PROPN
issue-1746	42	8	,	,	PUNCT
issue-1746	42	9	k.	k.	PROPN
issue-1746	43	1	v.	v.	PROPN
issue-1746	43	2	minaieva	minaieva	PROPN
issue-1746	43	3	,	,	PUNCT
issue-1746	43	4	a.	a.	PROPN
issue-1746	43	5	o.	o.	PROPN
issue-1746	43	6	monaienko	monaienko	PROPN
issue-1746	43	7	,	,	PUNCT
issue-1746	44	1	v.	v.	PROPN
issue-1746	44	2	v.	v.	CCONJ
issue-1746	44	3	tylchyk	tylchyk	PROPN
issue-1746	44	4	,	,	PUNCT
issue-1746	44	5	ye	ye	PROPN
issue-1746	44	6	.	.	PUNCT
issue-1746	44	7	a.	a.	PROPN
issue-1746	44	8	usenko	usenko	PROPN
issue-1746	44	9	.	.	PUNCT
issue-1746	45	1	tax	tax	NOUN
issue-1746	45	2	control	control	NOUN
issue-1746	45	3	as	as	ADP
issue-1746	45	4	a	a	DET
issue-1746	45	5	component	component	NOUN
issue-1746	45	6	of	of	ADP
issue-1746	45	7	the	the	DET
issue-1746	45	8	system	system	NOUN
issue-1746	45	9	of	of	ADP
issue-1746	45	10	public	public	ADJ
issue-1746	45	11	finance	finance	NOUN
issue-1746	45	12	is	be	AUX
issue-1746	45	13	implemented	implement	VERB
issue-1746	45	14	within	within	ADP
issue-1746	45	15	legal	legal	ADJ
issue-1746	45	16	relations	relation	NOUN
issue-1746	45	17	,	,	PUNCT
issue-1746	45	18	i.e.	i.e.	X
issue-1746	45	19	,	,	PUNCT
issue-1746	45	20	relations	relation	NOUN
issue-1746	45	21	between	between	ADP
issue-1746	45	22	subjects	subject	NOUN
issue-1746	45	23	of	of	ADP
issue-1746	45	24	law	law	NOUN
issue-1746	45	25	–	–	PUNCT
issue-1746	45	26	participants	participant	NOUN
issue-1746	45	27	(	(	PUNCT
issue-1746	45	28	in	in	ADP
issue-1746	45	29	this	this	DET
issue-1746	45	30	case	case	NOUN
issue-1746	45	31	the	the	DET
issue-1746	45	32	taxpayer	taxpayer	NOUN
issue-1746	45	33	and	and	CCONJ
issue-1746	45	34	the	the	DET
issue-1746	45	35	tax	tax	NOUN
issue-1746	45	36	authority	authority	NOUN
issue-1746	45	37	)	)	PUNCT
issue-1746	45	38	with	with	ADP
issue-1746	45	39	respect	respect	NOUN
issue-1746	45	40	to	to	ADP
issue-1746	45	41	the	the	DET
issue-1746	45	42	object	object	NOUN
issue-1746	45	43	,	,	PUNCT
issue-1746	45	44	in	in	ADP
issue-1746	45	45	connection	connection	NOUN
issue-1746	45	46	with	with	ADP
issue-1746	45	47	which	which	PRON
issue-1746	45	48	arise	arise	VERB
issue-1746	45	49	subjective	subjective	ADJ
issue-1746	45	50	rights	right	NOUN
issue-1746	45	51	and	and	CCONJ
issue-1746	45	52	legal	legal	ADJ
issue-1746	45	53	in	in	ADP
issue-1746	45	54	this	this	DET
issue-1746	45	55	case	case	NOUN
issue-1746	45	56	on	on	ADP
issue-1746	45	57	the	the	DET
issue-1746	45	58	execution	execution	NOUN
issue-1746	45	59	of	of	ADP
issue-1746	45	60	the	the	DET
issue-1746	45	61	obligation	obligation	NOUN
issue-1746	45	62	to	to	PART
issue-1746	45	63	calculate	calculate	VERB
issue-1746	45	64	and	and	CCONJ
issue-1746	45	65	pay	pay	VERB
issue-1746	45	66	tax	tax	NOUN
issue-1746	45	67	.	.	PUNCT
issue-1746	46	1	in	in	ADP
issue-1746	46	2	the	the	DET
issue-1746	46	3	course	course	NOUN
issue-1746	46	4	of	of	ADP
issue-1746	46	5	tax	tax	NOUN
issue-1746	46	6	control	control	NOUN
issue-1746	46	7	,	,	PUNCT
issue-1746	46	8	there	there	PRON
issue-1746	46	9	is	be	VERB
issue-1746	46	10	mainly	mainly	ADV
issue-1746	46	11	direct	direct	ADJ
issue-1746	46	12	interaction	interaction	NOUN
issue-1746	46	13	between	between	ADP
issue-1746	46	14	the	the	DET
issue-1746	46	15	taxpayer	taxpayer	NOUN
issue-1746	46	16	and	and	CCONJ
issue-1746	46	17	the	the	DET
issue-1746	46	18	tax	tax	NOUN
issue-1746	46	19	authority	authority	NOUN
issue-1746	46	20	.	.	PUNCT
issue-1746	47	1	2	2	X
issue-1746	47	2	.	.	X
issue-1746	47	3	conflict	conflict	NOUN
issue-1746	47	4	during	during	ADP
issue-1746	47	5	tax	tax	NOUN
issue-1746	47	6	audits	audits	NOUN
issue-1746	47	7	when	when	SCONJ
issue-1746	47	8	conducting	conduct	VERB
issue-1746	47	9	tax	tax	NOUN
issue-1746	47	10	audits	audits	NOUN
issue-1746	47	11	,	,	PUNCT
issue-1746	47	12	in	in	ADP
issue-1746	47	13	most	most	ADJ
issue-1746	47	14	cases	case	NOUN
issue-1746	47	15	,	,	PUNCT
issue-1746	47	16	there	there	PRON
issue-1746	47	17	is	be	VERB
issue-1746	47	18	already	already	ADV
issue-1746	47	19	a	a	DET
issue-1746	47	20	potential	potential	ADJ
issue-1746	47	21	conflict	conflict	NOUN
issue-1746	47	22	between	between	ADP
issue-1746	47	23	the	the	DET
issue-1746	47	24	supervisory	supervisory	ADJ
issue-1746	47	25	authority	authority	NOUN
issue-1746	47	26	and	and	CCONJ
issue-1746	47	27	the	the	DET
issue-1746	47	28	taxpayer	taxpayer	NOUN
issue-1746	47	29	,	,	PUNCT
issue-1746	47	30	which	which	PRON
issue-1746	47	31	could	could	AUX
issue-1746	47	32	lead	lead	VERB
issue-1746	47	33	to	to	ADP
issue-1746	47	34	a	a	DET
issue-1746	47	35	violation	violation	NOUN
issue-1746	47	36	of	of	ADP
issue-1746	47	37	the	the	DET
issue-1746	47	38	taxpayer	taxpayer	NOUN
issue-1746	47	39	's	's	PART
issue-1746	47	40	rights	right	NOUN
issue-1746	47	41	.	.	PUNCT
issue-1746	48	1	when	when	SCONJ
issue-1746	48	2	no	no	DET
issue-1746	48	3	errors	error	NOUN
issue-1746	48	4	,	,	PUNCT
issue-1746	48	5	contradictions	contradiction	NOUN
issue-1746	48	6	and/or	and/or	CCONJ
issue-1746	48	7	inconsistencies	inconsistency	NOUN
issue-1746	48	8	are	be	AUX
issue-1746	48	9	found	find	VERB
issue-1746	48	10	,	,	PUNCT
issue-1746	48	11	the	the	DET
issue-1746	48	12	tax	tax	NOUN
issue-1746	48	13	control	control	NOUN
issue-1746	48	14	remains	remain	VERB
issue-1746	48	15	unnoticed	unnoticed	ADJ
issue-1746	48	16	by	by	ADP
issue-1746	48	17	the	the	DET
issue-1746	48	18	taxpayer	taxpayer	NOUN
issue-1746	48	19	.	.	PUNCT
issue-1746	49	1	thus	thus	ADV
issue-1746	49	2	,	,	PUNCT
issue-1746	49	3	of	of	ADP
issue-1746	49	4	interest	interest	NOUN
issue-1746	49	5	is	be	AUX
issue-1746	49	6	tax	tax	NOUN
issue-1746	49	7	control	control	NOUN
issue-1746	49	8	in	in	ADP
issue-1746	49	9	the	the	DET
issue-1746	49	10	aspect	aspect	NOUN
issue-1746	49	11	of	of	ADP
issue-1746	49	12	interaction	interaction	NOUN
issue-1746	49	13	between	between	ADP
issue-1746	49	14	the	the	DET
issue-1746	49	15	taxpayer	taxpayer	NOUN
issue-1746	49	16	and	and	CCONJ
issue-1746	49	17	the	the	DET
issue-1746	49	18	tax	tax	NOUN
issue-1746	49	19	authority	authority	NOUN
issue-1746	49	20	,	,	PUNCT
issue-1746	49	21	which	which	PRON
issue-1746	49	22	should	should	AUX
issue-1746	49	23	be	be	AUX
issue-1746	49	24	carried	carry	VERB
issue-1746	49	25	out	out	ADP
issue-1746	49	26	on	on	ADP
issue-1746	49	27	condition	condition	NOUN
issue-1746	49	28	of	of	ADP
issue-1746	49	29	full	full	ADJ
issue-1746	49	30	observance	observance	NOUN
issue-1746	49	31	of	of	ADP
issue-1746	49	32	the	the	DET
issue-1746	49	33	taxpayer	taxpayer	NOUN
issue-1746	49	34	's	's	PART
issue-1746	49	35	rights	right	NOUN
issue-1746	49	36	stipulated	stipulate	VERB
issue-1746	49	37	by	by	ADP
issue-1746	49	38	tax	tax	NOUN
issue-1746	49	39	legislation	legislation	NOUN
issue-1746	49	40	.	.	PUNCT
issue-1746	50	1	a	a	DET
issue-1746	50	2	distinctive	distinctive	ADJ
issue-1746	50	3	feature	feature	NOUN
issue-1746	50	4	of	of	ADP
issue-1746	50	5	the	the	DET
issue-1746	50	6	norms	norm	NOUN
issue-1746	50	7	of	of	ADP
issue-1746	50	8	law	law	NOUN
issue-1746	50	9	from	from	ADP
issue-1746	50	10	other	other	ADJ
issue-1746	50	11	social	social	ADJ
issue-1746	50	12	norms	norm	NOUN
issue-1746	50	13	is	be	AUX
issue-1746	50	14	the	the	DET
issue-1746	50	15	direct	direct	ADJ
issue-1746	50	16	intervention	intervention	NOUN
issue-1746	50	17	of	of	ADP
issue-1746	50	18	the	the	DET
issue-1746	50	19	state	state	NOUN
issue-1746	50	20	in	in	ADP
issue-1746	50	21	the	the	DET
issue-1746	50	22	mechanism	mechanism	NOUN
issue-1746	50	23	of	of	ADP
issue-1746	50	24	implementation	implementation	NOUN
issue-1746	50	25	of	of	ADP
issue-1746	50	26	legal	legal	ADJ
issue-1746	50	27	norms	norm	NOUN
issue-1746	50	28	.	.	PUNCT
issue-1746	51	1	the	the	DET
issue-1746	51	2	existence	existence	NOUN
issue-1746	51	3	of	of	ADP
issue-1746	51	4	special	special	ADJ
issue-1746	51	5	state	state	NOUN
issue-1746	51	6	institutions	institution	NOUN
issue-1746	51	7	designed	design	VERB
issue-1746	51	8	to	to	PART
issue-1746	51	9	enforce	enforce	VERB
issue-1746	51	10	the	the	DET
issue-1746	51	11	generally	generally	ADV
issue-1746	51	12	binding	binding	ADJ
issue-1746	51	13	rules	rule	NOUN
issue-1746	51	14	of	of	ADP
issue-1746	51	15	conduct	conduct	NOUN
issue-1746	51	16	in	in	ADP
issue-1746	51	17	cases	case	NOUN
issue-1746	51	18	where	where	SCONJ
issue-1746	51	19	the	the	DET
issue-1746	51	20	subjects	subject	NOUN
issue-1746	51	21	of	of	ADP
issue-1746	51	22	legal	legal	ADJ
issue-1746	51	23	relations	relation	NOUN
issue-1746	51	24	do	do	AUX
issue-1746	51	25	not	not	PART
issue-1746	51	26	follow	follow	VERB
issue-1746	51	27	the	the	DET
issue-1746	51	28	proposed	propose	VERB
issue-1746	51	29	model	model	NOUN
issue-1746	51	30	of	of	ADP
issue-1746	51	31	behavior	behavior	NOUN
issue-1746	51	32	,	,	PUNCT
issue-1746	51	33	provides	provide	VERB
issue-1746	51	34	law	law	NOUN
issue-1746	51	35	and	and	CCONJ
issue-1746	51	36	order	order	NOUN
issue-1746	51	37	in	in	ADP
issue-1746	51	38	society	society	NOUN
issue-1746	51	39	.	.	PUNCT
issue-1746	52	1	thus	thus	ADV
issue-1746	52	2	,	,	PUNCT
issue-1746	52	3	the	the	DET
issue-1746	52	4	law	law	NOUN
issue-1746	52	5	enforcement	enforcement	NOUN
issue-1746	52	6	function	function	NOUN
issue-1746	52	7	of	of	ADP
issue-1746	52	8	the	the	DET
issue-1746	52	9	state	state	NOUN
issue-1746	52	10	is	be	AUX
issue-1746	52	11	manifested	manifest	VERB
issue-1746	52	12	,	,	PUNCT
issue-1746	52	13	directly	directly	ADV
issue-1746	52	14	affecting	affect	VERB
issue-1746	52	15	the	the	DET
issue-1746	52	16	authority	authority	NOUN
issue-1746	52	17	of	of	ADP
issue-1746	52	18	the	the	DET
issue-1746	52	19	institution	institution	NOUN
issue-1746	52	20	of	of	ADP
issue-1746	52	21	the	the	DET
issue-1746	52	22	state	state	NOUN
issue-1746	52	23	in	in	ADP
issue-1746	52	24	society	society	NOUN
issue-1746	52	25	.	.	PUNCT
issue-1746	53	1	the	the	DET
issue-1746	53	2	implementation	implementation	NOUN
issue-1746	53	3	of	of	ADP
issue-1746	53	4	this	this	DET
issue-1746	53	5	function	function	NOUN
issue-1746	53	6	of	of	ADP
issue-1746	53	7	the	the	DET
issue-1746	53	8	state	state	NOUN
issue-1746	53	9	is	be	AUX
issue-1746	53	10	designed	design	VERB
issue-1746	53	11	to	to	PART
issue-1746	53	12	ensure	ensure	VERB
issue-1746	53	13	the	the	DET
issue-1746	53	14	enforcement	enforcement	NOUN
issue-1746	53	15	of	of	ADP
issue-1746	53	16	the	the	DET
issue-1746	53	17	rules	rule	NOUN
issue-1746	53	18	of	of	ADP
issue-1746	53	19	conduct	conduct	NOUN
issue-1746	53	20	established	establish	VERB
issue-1746	53	21	by	by	ADP
issue-1746	53	22	the	the	DET
issue-1746	53	23	state	state	NOUN
issue-1746	53	24	.	.	PUNCT
issue-1746	54	1	this	this	DET
issue-1746	54	2	function	function	NOUN
issue-1746	54	3	is	be	AUX
issue-1746	54	4	one	one	NUM
issue-1746	54	5	of	of	ADP
issue-1746	54	6	the	the	DET
issue-1746	54	7	main	main	ADJ
issue-1746	54	8	internal	internal	ADJ
issue-1746	54	9	functions	function	NOUN
issue-1746	54	10	of	of	ADP
issue-1746	54	11	the	the	DET
issue-1746	54	12	country	country	NOUN
issue-1746	54	13	.	.	PUNCT
issue-1746	55	1	the	the	DET
issue-1746	55	2	implementation	implementation	NOUN
issue-1746	55	3	of	of	ADP
issue-1746	55	4	any	any	DET
issue-1746	55	5	function	function	NOUN
issue-1746	55	6	of	of	ADP
issue-1746	55	7	the	the	DET
issue-1746	55	8	country	country	NOUN
issue-1746	55	9	is	be	AUX
issue-1746	55	10	carried	carry	VERB
issue-1746	55	11	out	out	ADP
issue-1746	55	12	in	in	ADP
issue-1746	55	13	certain	certain	ADJ
issue-1746	55	14	legal	legal	ADJ
issue-1746	55	15	forms	form	NOUN
issue-1746	55	16	.	.	PUNCT
issue-1746	56	1	the	the	DET
issue-1746	56	2	law	law	NOUN
issue-1746	56	3	enforcement	enforcement	NOUN
issue-1746	56	4	function	function	NOUN
issue-1746	56	5	is	be	AUX
issue-1746	56	6	implemented	implement	VERB
issue-1746	56	7	by	by	ADP
issue-1746	56	8	the	the	DET
issue-1746	56	9	state	state	NOUN
issue-1746	56	10	,	,	PUNCT
issue-1746	56	11	first	first	ADV
issue-1746	56	12	of	of	ADP
issue-1746	56	13	all	all	PRON
issue-1746	56	14	,	,	PUNCT
issue-1746	56	15	by	by	ADP
issue-1746	56	16	enshrining	enshrine	VERB
issue-1746	56	17	the	the	DET
issue-1746	56	18	guarantees	guarantee	NOUN
issue-1746	56	19	of	of	ADP
issue-1746	56	20	the	the	DET
issue-1746	56	21	rights	right	NOUN
issue-1746	56	22	and	and	CCONJ
issue-1746	56	23	freedoms	freedom	NOUN
issue-1746	56	24	of	of	ADP
issue-1746	56	25	citizens	citizen	NOUN
issue-1746	56	26	,	,	PUNCT
issue-1746	56	27	creating	create	VERB
issue-1746	56	28	and	and	CCONJ
issue-1746	56	29	ensuring	ensure	VERB
issue-1746	56	30	the	the	DET
issue-1746	56	31	functioning	functioning	NOUN
issue-1746	56	32	of	of	ADP
issue-1746	56	33	mechanisms	mechanism	NOUN
issue-1746	56	34	for	for	ADP
issue-1746	56	35	the	the	DET
issue-1746	56	36	protection	protection	NOUN
issue-1746	56	37	and	and	CCONJ
issue-1746	56	38	restoration	restoration	NOUN
issue-1746	56	39	of	of	ADP
issue-1746	56	40	violated	violate	VERB
issue-1746	56	41	rights	right	NOUN
issue-1746	56	42	.	.	PUNCT
issue-1746	57	1	at	at	ADP
issue-1746	57	2	the	the	DET
issue-1746	57	3	same	same	ADJ
issue-1746	57	4	time	time	NOUN
issue-1746	57	5	,	,	PUNCT
issue-1746	57	6	state	state	NOUN
issue-1746	57	7	functions	function	NOUN
issue-1746	57	8	can	can	AUX
issue-1746	57	9	not	not	PART
issue-1746	57	10	be	be	AUX
issue-1746	57	11	found	find	VERB
issue-1746	57	12	realized	realize	VERB
issue-1746	57	13	otherwise	otherwise	ADV
issue-1746	57	14	than	than	ADP
issue-1746	57	15	through	through	ADP
issue-1746	57	16	the	the	DET
issue-1746	57	17	functions	function	NOUN
issue-1746	57	18	of	of	ADP
issue-1746	57	19	the	the	DET
issue-1746	57	20	subjects	subject	NOUN
issue-1746	57	21	of	of	ADP
issue-1746	57	22	power	power	NOUN
issue-1746	57	23	.	.	PUNCT
issue-1746	58	1	one	one	NUM
issue-1746	58	2	of	of	ADP
issue-1746	58	3	the	the	DET
issue-1746	58	4	functions	function	NOUN
issue-1746	58	5	of	of	ADP
issue-1746	58	6	state	state	NOUN
issue-1746	58	7	bodies	body	NOUN
issue-1746	58	8	that	that	PRON
issue-1746	58	9	carry	carry	VERB
issue-1746	58	10	out	out	ADP
issue-1746	58	11	law	law	NOUN
issue-1746	58	12	enforcement	enforcement	NOUN
issue-1746	58	13	activities	activity	NOUN
issue-1746	58	14	of	of	ADP
issue-1746	58	15	the	the	DET
issue-1746	58	16	state	state	NOUN
issue-1746	58	17	is	be	AUX
issue-1746	58	18	a	a	DET
issue-1746	58	19	jurisdictional	jurisdictional	ADJ
issue-1746	58	20	function	function	NOUN
issue-1746	58	21	,	,	PUNCT
issue-1746	58	22	which	which	PRON
issue-1746	58	23	can	can	AUX
issue-1746	58	24	be	be	AUX
issue-1746	58	25	understood	understand	VERB
issue-1746	58	26	as	as	SCONJ
issue-1746	58	27	the	the	DET
issue-1746	58	28	activity	activity	NOUN
issue-1746	58	29	to	to	PART
issue-1746	58	30	resolve	resolve	VERB
issue-1746	58	31	conflicts	conflict	NOUN
issue-1746	58	32	of	of	ADP
issue-1746	58	33	a	a	DET
issue-1746	58	34	legal	legal	ADJ
issue-1746	58	35	nature	nature	NOUN
issue-1746	58	36	that	that	PRON
issue-1746	58	37	arise	arise	VERB
issue-1746	58	38	in	in	ADP
issue-1746	58	39	society	society	NOUN
issue-1746	58	40	.	.	PUNCT
issue-1746	59	1	this	this	DET
issue-1746	59	2	function	function	NOUN
issue-1746	59	3	is	be	AUX
issue-1746	59	4	carried	carry	VERB
issue-1746	59	5	out	out	ADP
issue-1746	59	6	in	in	ADP
issue-1746	59	7	the	the	DET
issue-1746	59	8	form	form	NOUN
issue-1746	59	9	of	of	ADP
issue-1746	59	10	justice	justice	NOUN
issue-1746	59	11	and	and	CCONJ
issue-1746	59	12	pre	pre	ADJ
issue-1746	59	13	-	-	NOUN
issue-1746	59	14	trial	trial	ADJ
issue-1746	59	15	(	(	PUNCT
issue-1746	59	16	administrative	administrative	ADJ
issue-1746	59	17	)	)	PUNCT
issue-1746	59	18	,	,	PUNCT
issue-1746	59	19	as	as	ADV
issue-1746	59	20	well	well	ADV
issue-1746	59	21	as	as	ADP
issue-1746	59	22	extrajudicial	extrajudicial	ADJ
issue-1746	59	23	procedures	procedure	NOUN
issue-1746	59	24	of	of	ADP
issue-1746	59	25	conflict	conflict	NOUN
issue-1746	59	26	resolution	resolution	NOUN
issue-1746	59	27	.	.	PUNCT
issue-1746	60	1	in	in	ADP
issue-1746	60	2	general	general	ADJ
issue-1746	60	3	,	,	PUNCT
issue-1746	60	4	there	there	PRON
issue-1746	60	5	are	be	VERB
issue-1746	60	6	organizational	organizational	ADJ
issue-1746	60	7	and	and	CCONJ
issue-1746	60	8	ideological	ideological	ADJ
issue-1746	60	9	ways	way	NOUN
issue-1746	60	10	to	to	PART
issue-1746	60	11	implement	implement	VERB
issue-1746	60	12	this	this	DET
issue-1746	60	13	function	function	NOUN
issue-1746	60	14	of	of	ADP
issue-1746	60	15	state	state	NOUN
issue-1746	60	16	bodies	body	NOUN
issue-1746	60	17	.	.	PUNCT
issue-1746	61	1	at	at	ADP
issue-1746	61	2	the	the	DET
issue-1746	61	3	same	same	ADJ
issue-1746	61	4	time	time	NOUN
issue-1746	61	5	,	,	PUNCT
issue-1746	61	6	ideological	ideological	ADJ
issue-1746	61	7	ways	way	NOUN
issue-1746	61	8	,	,	PUNCT
issue-1746	61	9	the	the	DET
issue-1746	61	10	content	content	NOUN
issue-1746	61	11	of	of	ADP
issue-1746	61	12	which	which	PRON
issue-1746	61	13	describes	describe	VERB
issue-1746	61	14	the	the	DET
issue-1746	61	15	ideology	ideology	NOUN
issue-1746	61	16	of	of	ADP
issue-1746	61	17	the	the	DET
issue-1746	61	18	country	country	NOUN
issue-1746	61	19	in	in	ADP
issue-1746	61	20	the	the	DET
issue-1746	61	21	legal	legal	ADJ
issue-1746	61	22	sphere	sphere	NOUN
issue-1746	61	23	,	,	PUNCT
issue-1746	61	24	are	be	AUX
issue-1746	61	25	mediated	mediate	VERB
issue-1746	61	26	in	in	ADP
issue-1746	61	27	normative	normative	ADJ
issue-1746	61	28	-	-	ADJ
issue-1746	61	29	legal	legal	ADJ
issue-1746	61	30	acts	act	NOUN
issue-1746	61	31	regulating	regulate	VERB
issue-1746	61	32	material	material	NOUN
issue-1746	61	33	and	and	CCONJ
issue-1746	61	34	procedural	procedural	ADJ
issue-1746	61	35	cases	case	NOUN
issue-1746	61	36	.	.	PUNCT
issue-1746	62	1	organizational	organizational	ADJ
issue-1746	62	2	ways	way	NOUN
issue-1746	62	3	are	be	AUX
issue-1746	62	4	implemented	implement	VERB
issue-1746	62	5	through	through	ADP
issue-1746	62	6	the	the	DET
issue-1746	62	7	creation	creation	NOUN
issue-1746	62	8	and	and	CCONJ
issue-1746	62	9	logistical	logistical	ADJ
issue-1746	62	10	support	support	NOUN
issue-1746	62	11	of	of	ADP
issue-1746	62	12	special	special	ADJ
issue-1746	62	13	subjects	subject	NOUN
issue-1746	62	14	of	of	ADP
issue-1746	62	15	jurisdictional	jurisdictional	ADJ
issue-1746	62	16	activity	activity	NOUN
issue-1746	62	17	and	and	CCONJ
issue-1746	62	18	activities	activity	NOUN
issue-1746	62	19	to	to	PART
issue-1746	62	20	implement	implement	VERB
issue-1746	62	21	the	the	DET
issue-1746	62	22	acts	act	NOUN
issue-1746	62	23	of	of	ADP
issue-1746	62	24	jurisdictional	jurisdictional	ADJ
issue-1746	62	25	authorities	authority	NOUN
issue-1746	62	26	.	.	PUNCT
issue-1746	63	1	baltic	baltic	PROPN
issue-1746	63	2	journal	journal	PROPN
issue-1746	63	3	of	of	ADP
issue-1746	63	4	economic	economic	ADJ
issue-1746	63	5	studies	study	NOUN
issue-1746	63	6	38	38	NUM
issue-1746	63	7	vol	vol	NOUN
issue-1746	63	8	.	.	NOUN
issue-1746	63	9	8	8	NUM
issue-1746	64	1	no	no	NOUN
issue-1746	64	2	.	.	NOUN
issue-1746	64	3	2	2	NUM
issue-1746	64	4	,	,	PUNCT
issue-1746	64	5	2022	2022	NUM
issue-1746	64	6	legal	legal	ADJ
issue-1746	64	7	relations	relation	NOUN
issue-1746	64	8	that	that	PRON
issue-1746	64	9	develop	develop	VERB
issue-1746	64	10	between	between	ADP
issue-1746	64	11	the	the	DET
issue-1746	64	12	parties	party	NOUN
issue-1746	64	13	on	on	ADP
issue-1746	64	14	the	the	DET
issue-1746	64	15	basis	basis	NOUN
issue-1746	64	16	of	of	ADP
issue-1746	64	17	substantive	substantive	ADJ
issue-1746	64	18	legal	legal	ADJ
issue-1746	64	19	norms	norm	NOUN
issue-1746	64	20	,	,	PUNCT
issue-1746	64	21	by	by	ADP
issue-1746	64	22	their	their	PRON
issue-1746	64	23	nature	nature	NOUN
issue-1746	64	24	are	be	AUX
issue-1746	64	25	regulatory	regulatory	ADJ
issue-1746	64	26	legal	legal	ADJ
issue-1746	64	27	relations	relation	NOUN
issue-1746	64	28	,	,	PUNCT
issue-1746	64	29	because	because	SCONJ
issue-1746	64	30	they	they	PRON
issue-1746	64	31	arise	arise	VERB
issue-1746	64	32	on	on	ADP
issue-1746	64	33	the	the	DET
issue-1746	64	34	basis	basis	NOUN
issue-1746	64	35	of	of	ADP
issue-1746	64	36	regulatory	regulatory	ADJ
issue-1746	64	37	norms	norm	NOUN
issue-1746	64	38	–	–	PUNCT
issue-1746	64	39	norms	norm	NOUN
issue-1746	64	40	that	that	PRON
issue-1746	64	41	define	define	VERB
issue-1746	64	42	the	the	DET
issue-1746	64	43	nature	nature	NOUN
issue-1746	64	44	and	and	CCONJ
issue-1746	64	45	content	content	NOUN
issue-1746	64	46	of	of	ADP
issue-1746	64	47	the	the	DET
issue-1746	64	48	rights	right	NOUN
issue-1746	64	49	and	and	CCONJ
issue-1746	64	50	obligations	obligation	NOUN
issue-1746	64	51	of	of	ADP
issue-1746	64	52	the	the	DET
issue-1746	64	53	participants	participant	NOUN
issue-1746	64	54	of	of	ADP
issue-1746	64	55	regulated	regulated	ADJ
issue-1746	64	56	public	public	ADJ
issue-1746	64	57	relations	relation	NOUN
issue-1746	64	58	,	,	PUNCT
issue-1746	64	59	the	the	DET
issue-1746	64	60	order	order	NOUN
issue-1746	64	61	of	of	ADP
issue-1746	64	62	acquisition	acquisition	NOUN
issue-1746	64	63	and	and	CCONJ
issue-1746	64	64	implementation	implementation	NOUN
issue-1746	64	65	of	of	ADP
issue-1746	64	66	their	their	PRON
issue-1746	64	67	rights	right	NOUN
issue-1746	64	68	and	and	CCONJ
issue-1746	64	69	obligations	obligation	NOUN
issue-1746	64	70	.	.	PUNCT
issue-1746	65	1	in	in	ADP
issue-1746	65	2	particular	particular	ADJ
issue-1746	65	3	,	,	PUNCT
issue-1746	65	4	the	the	DET
issue-1746	65	5	current	current	ADJ
issue-1746	65	6	tax	tax	NOUN
issue-1746	65	7	legislation	legislation	NOUN
issue-1746	65	8	of	of	ADP
issue-1746	65	9	ukraine	ukraine	PROPN
issue-1746	65	10	determines	determine	VERB
issue-1746	65	11	the	the	DET
issue-1746	65	12	persons	person	NOUN
issue-1746	65	13	obliged	oblige	VERB
issue-1746	65	14	to	to	PART
issue-1746	65	15	pay	pay	VERB
issue-1746	65	16	taxes	taxis	NOUN
issue-1746	65	17	,	,	PUNCT
issue-1746	65	18	the	the	DET
issue-1746	65	19	grounds	ground	NOUN
issue-1746	65	20	of	of	ADP
issue-1746	65	21	debt	debt	NOUN
issue-1746	65	22	on	on	ADP
issue-1746	65	23	payment	payment	NOUN
issue-1746	65	24	,	,	PUNCT
issue-1746	65	25	the	the	DET
issue-1746	65	26	procedure	procedure	NOUN
issue-1746	65	27	for	for	ADP
issue-1746	65	28	its	its	PRON
issue-1746	65	29	execution	execution	NOUN
issue-1746	65	30	,	,	PUNCT
issue-1746	65	31	establishes	establish	VERB
issue-1746	65	32	mechanisms	mechanism	NOUN
issue-1746	65	33	for	for	ADP
issue-1746	65	34	monitoring	monitor	VERB
issue-1746	65	35	the	the	DET
issue-1746	65	36	proper	proper	ADJ
issue-1746	65	37	execution	execution	NOUN
issue-1746	65	38	of	of	ADP
issue-1746	65	39	tax	tax	NOUN
issue-1746	65	40	obligations	obligation	NOUN
issue-1746	65	41	by	by	ADP
issue-1746	65	42	taxpayers	taxpayer	NOUN
issue-1746	65	43	,	,	PUNCT
issue-1746	65	44	as	as	ADV
issue-1746	65	45	well	well	ADV
issue-1746	65	46	as	as	SCONJ
issue-1746	65	47	special	special	ADJ
issue-1746	65	48	authorities	authority	NOUN
issue-1746	65	49	empowered	empower	VERB
issue-1746	65	50	to	to	PART
issue-1746	65	51	take	take	VERB
issue-1746	65	52	coercive	coercive	ADJ
issue-1746	65	53	measures	measure	NOUN
issue-1746	65	54	in	in	ADP
issue-1746	65	55	case	case	NOUN
issue-1746	65	56	of	of	ADP
issue-1746	65	57	non	non	NOUN
issue-1746	65	58	-	-	NOUN
issue-1746	65	59	compliance	compliance	NOUN
issue-1746	65	60	of	of	ADP
issue-1746	65	61	the	the	DET
issue-1746	65	62	obliged	oblige	VERB
issue-1746	65	63	person	person	NOUN
issue-1746	65	64	with	with	ADP
issue-1746	65	65	the	the	DET
issue-1746	65	66	established	establish	VERB
issue-1746	65	67	rules	rule	NOUN
issue-1746	65	68	.	.	PUNCT
issue-1746	66	1	for	for	ADP
issue-1746	66	2	example	example	NOUN
issue-1746	66	3	,	,	PUNCT
issue-1746	66	4	according	accord	VERB
issue-1746	66	5	to	to	ADP
issue-1746	66	6	article	article	NOUN
issue-1746	66	7	15	15	NUM
issue-1746	66	8	of	of	ADP
issue-1746	66	9	the	the	DET
issue-1746	66	10	tax	tax	NOUN
issue-1746	66	11	code	code	NOUN
issue-1746	66	12	of	of	ADP
issue-1746	66	13	ukraine	ukraine	NOUN
issue-1746	66	14	dated	date	VERB
issue-1746	66	15	december	december	PROPN
issue-1746	66	16	2	2	NUM
issue-1746	66	17	,	,	PUNCT
issue-1746	66	18	2010	2010	NUM
issue-1746	66	19	№	№	ADP
issue-1746	66	20	2755	2755	NUM
issue-1746	66	21	-	-	PUNCT
issue-1746	66	22	vi	vi	NOUN
issue-1746	66	23	taxpayers	taxpayer	NOUN
issue-1746	66	24	are	be	AUX
issue-1746	66	25	individuals	individual	NOUN
issue-1746	66	26	(	(	PUNCT
issue-1746	66	27	residents	resident	NOUN
issue-1746	66	28	and	and	CCONJ
issue-1746	66	29	non	non	NOUN
issue-1746	66	30	-	-	NOUN
issue-1746	66	31	residents	resident	NOUN
issue-1746	66	32	of	of	ADP
issue-1746	66	33	ukraine	ukraine	NOUN
issue-1746	66	34	)	)	PUNCT
issue-1746	66	35	,	,	PUNCT
issue-1746	66	36	legal	legal	ADJ
issue-1746	66	37	entities	entity	NOUN
issue-1746	66	38	(	(	PUNCT
issue-1746	66	39	residents	resident	NOUN
issue-1746	66	40	and	and	CCONJ
issue-1746	66	41	non	non	NOUN
issue-1746	66	42	-	-	NOUN
issue-1746	66	43	residents	resident	NOUN
issue-1746	66	44	of	of	ADP
issue-1746	66	45	ukraine	ukraine	NOUN
issue-1746	66	46	)	)	PUNCT
issue-1746	66	47	and	and	CCONJ
issue-1746	66	48	their	their	PRON
issue-1746	66	49	separate	separate	ADJ
issue-1746	66	50	units	unit	NOUN
issue-1746	66	51	,	,	PUNCT
issue-1746	66	52	which	which	PRON
issue-1746	66	53	have	have	AUX
issue-1746	66	54	,	,	PUNCT
issue-1746	66	55	receive	receive	VERB
issue-1746	66	56	(	(	PUNCT
issue-1746	66	57	transfer	transfer	NOUN
issue-1746	66	58	)	)	PUNCT
issue-1746	66	59	objects	object	NOUN
issue-1746	66	60	of	of	ADP
issue-1746	66	61	taxation	taxation	NOUN
issue-1746	66	62	or	or	CCONJ
issue-1746	66	63	carry	carry	VERB
issue-1746	66	64	out	out	ADP
issue-1746	66	65	activities	activity	NOUN
issue-1746	66	66	(	(	PUNCT
issue-1746	66	67	operations	operation	NOUN
issue-1746	66	68	)	)	PUNCT
issue-1746	66	69	that	that	PRON
issue-1746	66	70	are	be	AUX
issue-1746	66	71	subject	subject	ADJ
issue-1746	66	72	to	to	ADP
issue-1746	66	73	taxation	taxation	NOUN
issue-1746	66	74	under	under	ADP
issue-1746	66	75	this	this	DET
issue-1746	66	76	code	code	NOUN
issue-1746	66	77	or	or	CCONJ
issue-1746	66	78	tax	tax	NOUN
issue-1746	66	79	laws	law	NOUN
issue-1746	66	80	,	,	PUNCT
issue-1746	66	81	and	and	CCONJ
issue-1746	66	82	which	which	PRON
issue-1746	66	83	are	be	AUX
issue-1746	66	84	obliged	oblige	VERB
issue-1746	66	85	to	to	PART
issue-1746	66	86	pay	pay	VERB
issue-1746	66	87	taxes	taxis	NOUN
issue-1746	66	88	and	and	CCONJ
issue-1746	66	89	fees	fee	NOUN
issue-1746	66	90	under	under	ADP
issue-1746	66	91	this	this	DET
issue-1746	66	92	code	code	NOUN
issue-1746	66	93	(	(	PUNCT
issue-1746	66	94	podatkovyi	podatkovyi	NOUN
issue-1746	66	95	kodeks	kodek	VERB
issue-1746	66	96	ukrainy	ukrainy	ADJ
issue-1746	66	97	vid	vid	NOUN
issue-1746	66	98	2	2	NUM
issue-1746	66	99	hrudnia	hrudnia	NOUN
issue-1746	66	100	2010	2010	NUM
issue-1746	66	101	roku	roku	PROPN
issue-1746	66	102	№	№	ADJ
issue-1746	66	103	2755	2755	NUM
issue-1746	66	104	-	-	SYM
issue-1746	66	105	vi	vi	NOUN
issue-1746	66	106	)	)	PUNCT
issue-1746	66	107	.	.	PUNCT
issue-1746	67	1	according	accord	VERB
issue-1746	67	2	to	to	ADP
issue-1746	67	3	art	art	NOUN
issue-1746	67	4	.	.	PUNCT
issue-1746	68	1	16	16	NUM
issue-1746	68	2	of	of	ADP
issue-1746	68	3	the	the	DET
issue-1746	68	4	tax	tax	NOUN
issue-1746	68	5	code	code	NOUN
issue-1746	68	6	of	of	ADP
issue-1746	68	7	ukraine	ukraine	NOUN
issue-1746	68	8	,	,	PUNCT
issue-1746	68	9	the	the	DET
issue-1746	68	10	taxpayer	taxpayer	NOUN
issue-1746	68	11	is	be	AUX
issue-1746	68	12	obliged	oblige	VERB
issue-1746	68	13	:	:	PUNCT
issue-1746	68	14	to	to	PART
issue-1746	68	15	register	register	VERB
issue-1746	68	16	with	with	ADP
issue-1746	68	17	the	the	DET
issue-1746	68	18	regulatory	regulatory	ADJ
issue-1746	68	19	authorities	authority	NOUN
issue-1746	68	20	in	in	ADP
issue-1746	68	21	the	the	DET
issue-1746	68	22	manner	manner	NOUN
issue-1746	68	23	prescribed	prescribe	VERB
issue-1746	68	24	by	by	ADP
issue-1746	68	25	ukrainian	ukrainian	ADJ
issue-1746	68	26	legislation	legislation	NOUN
issue-1746	68	27	,	,	PUNCT
issue-1746	68	28	to	to	PART
issue-1746	68	29	conduct	conduct	VERB
issue-1746	68	30	the	the	DET
issue-1746	68	31	prescribed	prescribed	ADJ
issue-1746	68	32	manner	manner	NOUN
issue-1746	68	33	of	of	ADP
issue-1746	68	34	accounting	account	VERB
issue-1746	68	35	for	for	ADP
issue-1746	68	36	income	income	NOUN
issue-1746	68	37	and	and	CCONJ
issue-1746	68	38	expenses	expense	NOUN
issue-1746	68	39	,	,	PUNCT
issue-1746	68	40	to	to	PART
issue-1746	68	41	make	make	VERB
issue-1746	68	42	statements	statement	NOUN
issue-1746	68	43	relating	relate	VERB
issue-1746	68	44	to	to	ADP
issue-1746	68	45	the	the	DET
issue-1746	68	46	calculation	calculation	NOUN
issue-1746	68	47	and	and	CCONJ
issue-1746	68	48	payment	payment	NOUN
issue-1746	68	49	of	of	ADP
issue-1746	68	50	taxes	taxis	NOUN
issue-1746	68	51	and	and	CCONJ
issue-1746	68	52	fees	fee	NOUN
issue-1746	68	53	;	;	PUNCT
issue-1746	68	54	to	to	PART
issue-1746	68	55	submit	submit	VERB
issue-1746	68	56	declarations	declaration	NOUN
issue-1746	68	57	,	,	PUNCT
issue-1746	68	58	statements	statement	NOUN
issue-1746	68	59	and	and	CCONJ
issue-1746	68	60	other	other	ADJ
issue-1746	68	61	documents	document	NOUN
issue-1746	68	62	related	relate	VERB
issue-1746	68	63	to	to	ADP
issue-1746	68	64	the	the	DET
issue-1746	68	65	calculation	calculation	NOUN
issue-1746	68	66	and	and	CCONJ
issue-1746	68	67	payment	payment	NOUN
issue-1746	68	68	of	of	ADP
issue-1746	68	69	taxes	taxis	NOUN
issue-1746	68	70	and	and	CCONJ
issue-1746	68	71	fees	fee	NOUN
issue-1746	68	72	to	to	ADP
issue-1746	68	73	the	the	DET
issue-1746	68	74	controlling	control	VERB
issue-1746	68	75	bodies	body	NOUN
issue-1746	68	76	in	in	ADP
issue-1746	68	77	the	the	DET
issue-1746	68	78	manner	manner	NOUN
issue-1746	68	79	prescribed	prescribe	VERB
issue-1746	68	80	by	by	ADP
issue-1746	68	81	the	the	DET
issue-1746	68	82	tax	tax	NOUN
issue-1746	68	83	and	and	CCONJ
issue-1746	68	84	customs	custom	NOUN
issue-1746	68	85	legislation	legislation	NOUN
issue-1746	68	86	;	;	PUNCT
issue-1746	68	87	to	to	PART
issue-1746	68	88	pay	pay	VERB
issue-1746	68	89	taxes	taxis	NOUN
issue-1746	68	90	and	and	CCONJ
issue-1746	68	91	fees	fee	NOUN
issue-1746	68	92	within	within	ADP
issue-1746	68	93	the	the	DET
issue-1746	68	94	time	time	NOUN
issue-1746	68	95	limits	limit	NOUN
issue-1746	68	96	and	and	CCONJ
issue-1746	68	97	in	in	ADP
issue-1746	68	98	the	the	DET
issue-1746	68	99	amounts	amount	NOUN
issue-1746	68	100	established	establish	VERB
issue-1746	68	101	by	by	ADP
issue-1746	68	102	this	this	DET
issue-1746	68	103	code	code	NOUN
issue-1746	68	104	and	and	CCONJ
issue-1746	68	105	the	the	DET
issue-1746	68	106	laws	law	NOUN
issue-1746	68	107	on	on	ADP
issue-1746	68	108	customs	custom	NOUN
issue-1746	68	109	affairs	affair	NOUN
issue-1746	68	110	;	;	PUNCT
issue-1746	68	111	to	to	PART
issue-1746	68	112	submit	submit	VERB
issue-1746	68	113	to	to	ADP
issue-1746	68	114	a	a	DET
issue-1746	68	115	duly	duly	ADV
issue-1746	68	116	executed	execute	VERB
issue-1746	68	117	written	write	VERB
issue-1746	68	118	request	request	NOUN
issue-1746	68	119	of	of	ADP
issue-1746	68	120	supervisory	supervisory	ADJ
issue-1746	68	121	authorities	authority	NOUN
issue-1746	68	122	(	(	PUNCT
issue-1746	68	123	in	in	ADP
issue-1746	68	124	cases	case	NOUN
issue-1746	68	125	determined	determine	VERB
issue-1746	68	126	by	by	ADP
issue-1746	68	127	legislation	legislation	NOUN
issue-1746	68	128	)	)	PUNCT
issue-1746	68	129	documents	document	NOUN
issue-1746	68	130	on	on	ADP
issue-1746	68	131	accounting	accounting	NOUN
issue-1746	68	132	of	of	ADP
issue-1746	68	133	income	income	NOUN
issue-1746	68	134	,	,	PUNCT
issue-1746	68	135	expenses	expense	NOUN
issue-1746	68	136	and	and	CCONJ
issue-1746	68	137	other	other	ADJ
issue-1746	68	138	indicators	indicator	NOUN
issue-1746	68	139	related	relate	VERB
issue-1746	68	140	to	to	ADP
issue-1746	68	141	the	the	DET
issue-1746	68	142	definition	definition	NOUN
issue-1746	68	143	of	of	ADP
issue-1746	68	144	objects	object	NOUN
issue-1746	68	145	of	of	ADP
issue-1746	68	146	taxation	taxation	NOUN
issue-1746	68	147	(	(	PUNCT
issue-1746	68	148	tax	tax	NOUN
issue-1746	68	149	liabilities	liability	NOUN
issue-1746	68	150	)	)	PUNCT
issue-1746	68	151	,	,	PUNCT
issue-1746	68	152	primary	primary	ADJ
issue-1746	68	153	documents	document	NOUN
issue-1746	68	154	,	,	PUNCT
issue-1746	68	155	accounting	accounting	NOUN
issue-1746	68	156	registers	register	NOUN
issue-1746	68	157	,	,	PUNCT
issue-1746	68	158	financial	financial	ADJ
issue-1746	68	159	statements	statement	NOUN
issue-1746	68	160	,	,	PUNCT
issue-1746	68	161	other	other	ADJ
issue-1746	68	162	documents	document	NOUN
issue-1746	68	163	related	relate	VERB
issue-1746	68	164	to	to	ADP
issue-1746	68	165	the	the	DET
issue-1746	68	166	calculation	calculation	NOUN
issue-1746	68	167	and	and	CCONJ
issue-1746	68	168	payment	payment	NOUN
issue-1746	68	169	of	of	ADP
issue-1746	68	170	taxes	taxis	NOUN
issue-1746	68	171	and	and	CCONJ
issue-1746	68	172	fees	fee	NOUN
issue-1746	68	173	(	(	PUNCT
issue-1746	68	174	podatkovyi	podatkovyi	NOUN
issue-1746	68	175	kodeks	kodek	VERB
issue-1746	68	176	ukrainy	ukrainy	ADJ
issue-1746	68	177	vid	vid	NOUN
issue-1746	68	178	2	2	NUM
issue-1746	68	179	hrudnia	hrudnia	NOUN
issue-1746	68	180	2010	2010	NUM
issue-1746	68	181	roku	roku	PROPN
issue-1746	68	182	№	№	ADJ
issue-1746	68	183	2755	2755	NUM
issue-1746	68	184	-	-	SYM
issue-1746	68	185	vi	vi	NOUN
issue-1746	68	186	)	)	PUNCT
issue-1746	68	187	.	.	PUNCT
issue-1746	69	1	according	accord	VERB
issue-1746	69	2	to	to	ADP
issue-1746	69	3	paragraph	paragraph	NOUN
issue-1746	69	4	61.1	61.1	NUM
issue-1746	69	5	of	of	ADP
issue-1746	69	6	article	article	NOUN
issue-1746	69	7	61	61	NUM
issue-1746	69	8	of	of	ADP
issue-1746	69	9	the	the	DET
issue-1746	69	10	tax	tax	NOUN
issue-1746	69	11	code	code	NOUN
issue-1746	69	12	of	of	ADP
issue-1746	69	13	ukraine	ukraine	ADJ
issue-1746	69	14	tax	tax	NOUN
issue-1746	69	15	control	control	NOUN
issue-1746	69	16	–	–	PUNCT
issue-1746	69	17	the	the	DET
issue-1746	69	18	system	system	NOUN
issue-1746	69	19	of	of	ADP
issue-1746	69	20	measures	measure	NOUN
issue-1746	69	21	taken	take	VERB
issue-1746	69	22	by	by	ADP
issue-1746	69	23	the	the	DET
issue-1746	69	24	supervisory	supervisory	ADJ
issue-1746	69	25	authorities	authority	NOUN
issue-1746	69	26	and	and	CCONJ
issue-1746	69	27	coordinated	coordinate	VERB
issue-1746	69	28	by	by	ADP
issue-1746	69	29	the	the	DET
issue-1746	69	30	central	central	ADJ
issue-1746	69	31	executive	executive	ADJ
issue-1746	69	32	body	body	NOUN
issue-1746	69	33	,	,	PUNCT
issue-1746	69	34	which	which	PRON
issue-1746	69	35	ensures	ensure	VERB
issue-1746	69	36	the	the	DET
issue-1746	69	37	formation	formation	NOUN
issue-1746	69	38	and	and	CCONJ
issue-1746	69	39	implementation	implementation	NOUN
issue-1746	69	40	of	of	ADP
issue-1746	69	41	state	state	NOUN
issue-1746	69	42	financial	financial	ADJ
issue-1746	69	43	policy	policy	NOUN
issue-1746	69	44	to	to	PART
issue-1746	69	45	control	control	VERB
issue-1746	69	46	the	the	DET
issue-1746	69	47	accuracy	accuracy	NOUN
issue-1746	69	48	of	of	ADP
issue-1746	69	49	charging	charging	NOUN
issue-1746	69	50	,	,	PUNCT
issue-1746	69	51	completeness	completeness	NOUN
issue-1746	69	52	and	and	CCONJ
issue-1746	69	53	timeliness	timeliness	NOUN
issue-1746	69	54	of	of	ADP
issue-1746	69	55	payment	payment	NOUN
issue-1746	69	56	of	of	ADP
issue-1746	69	57	taxes	taxis	NOUN
issue-1746	69	58	and	and	CCONJ
issue-1746	69	59	fees	fee	NOUN
issue-1746	69	60	,	,	PUNCT
issue-1746	69	61	as	as	ADV
issue-1746	69	62	well	well	ADV
issue-1746	69	63	as	as	ADP
issue-1746	69	64	compliance	compliance	NOUN
issue-1746	69	65	with	with	ADP
issue-1746	69	66	legislation	legislation	NOUN
issue-1746	69	67	on	on	ADP
issue-1746	69	68	the	the	DET
issue-1746	69	69	regulation	regulation	NOUN
issue-1746	69	70	of	of	ADP
issue-1746	69	71	cash	cash	NOUN
issue-1746	69	72	circulation	circulation	NOUN
issue-1746	69	73	,	,	PUNCT
issue-1746	69	74	settlement	settlement	NOUN
issue-1746	69	75	and	and	CCONJ
issue-1746	69	76	cash	cash	NOUN
issue-1746	69	77	transactions	transaction	NOUN
issue-1746	69	78	,	,	PUNCT
issue-1746	69	79	patenting	patenting	NOUN
issue-1746	69	80	,	,	PUNCT
issue-1746	69	81	licensing	licensing	NOUN
issue-1746	69	82	and	and	CCONJ
issue-1746	69	83	other	other	ADJ
issue-1746	69	84	legislation	legislation	NOUN
issue-1746	69	85	,	,	PUNCT
issue-1746	69	86	control	control	NOUN
issue-1746	69	87	over	over	ADP
issue-1746	69	88	compliance	compliance	NOUN
issue-1746	69	89	with	with	ADP
issue-1746	69	90	which	which	PRON
issue-1746	69	91	is	be	AUX
issue-1746	69	92	entrusted	entrust	VERB
issue-1746	69	93	to	to	ADP
issue-1746	69	94	the	the	DET
issue-1746	69	95	supervisory	supervisory	ADJ
issue-1746	69	96	authorities	authority	NOUN
issue-1746	69	97	(	(	PUNCT
issue-1746	69	98	podatkovyi	podatkovyi	NOUN
issue-1746	69	99	kodeks	kodek	VERB
issue-1746	69	100	ukrainy	ukrainy	ADJ
issue-1746	69	101	vid	vid	NOUN
issue-1746	69	102	2	2	NUM
issue-1746	69	103	hrudnia	hrudnia	NOUN
issue-1746	69	104	2010	2010	NUM
issue-1746	69	105	roku	roku	PROPN
issue-1746	69	106	№	№	ADJ
issue-1746	69	107	2755	2755	NUM
issue-1746	69	108	-	-	SYM
issue-1746	69	109	vi	vi	NOUN
issue-1746	69	110	)	)	PUNCT
issue-1746	69	111	.	.	PUNCT
issue-1746	70	1	according	accord	VERB
issue-1746	70	2	to	to	ADP
issue-1746	70	3	article	article	NOUN
issue-1746	70	4	62	62	NUM
issue-1746	70	5	of	of	ADP
issue-1746	70	6	the	the	DET
issue-1746	70	7	same	same	ADJ
issue-1746	70	8	code	code	NOUN
issue-1746	70	9	,	,	PUNCT
issue-1746	70	10	tax	tax	NOUN
issue-1746	70	11	control	control	NOUN
issue-1746	70	12	is	be	AUX
issue-1746	70	13	carried	carry	VERB
issue-1746	70	14	out	out	ADP
issue-1746	70	15	by	by	ADP
issue-1746	70	16	:	:	PUNCT
issue-1746	70	17	keeping	keep	VERB
issue-1746	70	18	records	record	NOUN
issue-1746	70	19	of	of	ADP
issue-1746	70	20	taxpayers	taxpayer	NOUN
issue-1746	70	21	;	;	PUNCT
issue-1746	70	22	information	information	NOUN
issue-1746	70	23	and	and	CCONJ
issue-1746	70	24	analytical	analytical	ADJ
issue-1746	70	25	support	support	NOUN
issue-1746	70	26	of	of	ADP
issue-1746	70	27	the	the	DET
issue-1746	70	28	regulatory	regulatory	ADJ
issue-1746	70	29	authorities	authority	NOUN
issue-1746	70	30	;	;	PUNCT
issue-1746	70	31	verification	verification	NOUN
issue-1746	70	32	and	and	CCONJ
issue-1746	70	33	reconciliation	reconciliation	NOUN
issue-1746	70	34	in	in	ADP
issue-1746	70	35	accordance	accordance	NOUN
issue-1746	70	36	with	with	ADP
issue-1746	70	37	the	the	DET
issue-1746	70	38	requirements	requirement	NOUN
issue-1746	70	39	of	of	ADP
issue-1746	70	40	this	this	DET
issue-1746	70	41	code	code	NOUN
issue-1746	70	42	,	,	PUNCT
issue-1746	70	43	as	as	ADV
issue-1746	70	44	well	well	ADV
issue-1746	70	45	as	as	ADP
issue-1746	70	46	verification	verification	NOUN
issue-1746	70	47	of	of	ADP
issue-1746	70	48	compliance	compliance	NOUN
issue-1746	70	49	with	with	ADP
issue-1746	70	50	the	the	DET
issue-1746	70	51	law	law	NOUN
issue-1746	70	52	,	,	PUNCT
issue-1746	70	53	control	control	NOUN
issue-1746	70	54	over	over	ADP
issue-1746	70	55	compliance	compliance	NOUN
issue-1746	70	56	with	with	ADP
issue-1746	70	57	which	which	PRON
issue-1746	70	58	is	be	AUX
issue-1746	70	59	the	the	DET
issue-1746	70	60	responsibility	responsibility	NOUN
issue-1746	70	61	of	of	ADP
issue-1746	70	62	the	the	DET
issue-1746	70	63	regulatory	regulatory	ADJ
issue-1746	70	64	authorities	authority	NOUN
issue-1746	70	65	,	,	PUNCT
issue-1746	70	66	in	in	ADP
issue-1746	70	67	accordance	accordance	NOUN
issue-1746	70	68	with	with	ADP
issue-1746	70	69	the	the	DET
issue-1746	70	70	laws	law	NOUN
issue-1746	70	71	of	of	ADP
issue-1746	70	72	ukraine	ukraine	NOUN
issue-1746	70	73	governing	govern	VERB
issue-1746	70	74	the	the	DET
issue-1746	70	75	relevant	relevant	ADJ
issue-1746	70	76	area	area	NOUN
issue-1746	70	77	of	of	ADP
issue-1746	70	78	legal	legal	ADJ
issue-1746	70	79	relations	relation	NOUN
issue-1746	70	80	;	;	PUNCT
issue-1746	70	81	monitoring	monitoring	NOUN
issue-1746	70	82	of	of	ADP
issue-1746	70	83	controlled	control	VERB
issue-1746	70	84	transactions	transaction	NOUN
issue-1746	70	85	and	and	CCONJ
issue-1746	70	86	questioning	question	VERB
issue-1746	70	87	officials	official	NOUN
issue-1746	70	88	,	,	PUNCT
issue-1746	70	89	authorized	authorize	VERB
issue-1746	70	90	persons	person	NOUN
issue-1746	70	91	and/or	and/or	CCONJ
issue-1746	70	92	employees	employee	NOUN
issue-1746	70	93	of	of	ADP
issue-1746	70	94	the	the	DET
issue-1746	70	95	taxpayer	taxpayer	NOUN
issue-1746	70	96	in	in	ADP
issue-1746	70	97	accordance	accordance	NOUN
issue-1746	70	98	with	with	ADP
issue-1746	70	99	article	article	NOUN
issue-1746	70	100	39	39	NUM
issue-1746	70	101	of	of	ADP
issue-1746	70	102	this	this	DET
issue-1746	70	103	code	code	NOUN
issue-1746	70	104	(	(	PUNCT
issue-1746	70	105	podatkovyi	podatkovyi	NOUN
issue-1746	70	106	kodeks	kodek	VERB
issue-1746	70	107	ukrainy	ukrainy	ADJ
issue-1746	70	108	vid	vid	NOUN
issue-1746	70	109	2	2	NUM
issue-1746	70	110	hrudnia	hrudnia	NOUN
issue-1746	70	111	2010	2010	NUM
issue-1746	70	112	roku	roku	PROPN
issue-1746	70	113	№	№	ADJ
issue-1746	70	114	2755	2755	NUM
issue-1746	70	115	-	-	SYM
issue-1746	70	116	vi	vi	NOUN
issue-1746	70	117	)	)	PUNCT
issue-1746	70	118	.	.	PUNCT
issue-1746	71	1	3	3	X
issue-1746	71	2	.	.	X
issue-1746	71	3	regulatory	regulatory	ADJ
issue-1746	71	4	function	function	NOUN
issue-1746	71	5	of	of	ADP
issue-1746	71	6	law	law	NOUN
issue-1746	71	7	and	and	CCONJ
issue-1746	71	8	the	the	DET
issue-1746	71	9	state	state	NOUN
issue-1746	71	10	in	in	ADP
issue-1746	71	11	relation	relation	NOUN
issue-1746	71	12	to	to	ADP
issue-1746	71	13	taxpayers	taxpayer	NOUN
issue-1746	71	14	in	in	ADP
issue-1746	71	15	essence	essence	NOUN
issue-1746	71	16	,	,	PUNCT
issue-1746	71	17	it	it	PRON
issue-1746	71	18	is	be	AUX
issue-1746	71	19	about	about	ADP
issue-1746	71	20	the	the	DET
issue-1746	71	21	presence	presence	NOUN
issue-1746	71	22	of	of	ADP
issue-1746	71	23	a	a	DET
issue-1746	71	24	certain	certain	ADJ
issue-1746	71	25	rule	rule	NOUN
issue-1746	71	26	of	of	ADP
issue-1746	71	27	conduct	conduct	NOUN
issue-1746	71	28	in	in	ADP
issue-1746	71	29	a	a	DET
issue-1746	71	30	particular	particular	ADJ
issue-1746	71	31	group	group	NOUN
issue-1746	71	32	of	of	ADP
issue-1746	71	33	social	social	ADJ
issue-1746	71	34	relations	relation	NOUN
issue-1746	71	35	,	,	PUNCT
issue-1746	71	36	but	but	CCONJ
issue-1746	71	37	the	the	DET
issue-1746	71	38	regulatory	regulatory	ADJ
issue-1746	71	39	function	function	NOUN
issue-1746	71	40	of	of	ADP
issue-1746	71	41	law	law	NOUN
issue-1746	71	42	and	and	CCONJ
issue-1746	71	43	the	the	DET
issue-1746	71	44	state	state	NOUN
issue-1746	71	45	always	always	ADV
issue-1746	71	46	borders	border	VERB
issue-1746	71	47	on	on	ADP
issue-1746	71	48	the	the	DET
issue-1746	71	49	protective	protective	ADJ
issue-1746	71	50	function	function	NOUN
issue-1746	71	51	,	,	PUNCT
issue-1746	71	52	which	which	PRON
issue-1746	71	53	manifests	manifest	VERB
issue-1746	71	54	itself	itself	PRON
issue-1746	71	55	,	,	PUNCT
issue-1746	71	56	among	among	ADP
issue-1746	71	57	other	other	ADJ
issue-1746	71	58	things	thing	NOUN
issue-1746	71	59	,	,	PUNCT
issue-1746	71	60	in	in	ADP
issue-1746	71	61	the	the	DET
issue-1746	71	62	normatively	normatively	ADV
issue-1746	71	63	enshrined	enshrine	VERB
issue-1746	71	64	mechanism	mechanism	NOUN
issue-1746	71	65	of	of	ADP
issue-1746	71	66	appealing	appeal	VERB
issue-1746	71	67	against	against	ADP
issue-1746	71	68	actions	action	NOUN
issue-1746	71	69	,	,	PUNCT
issue-1746	71	70	inactions	inaction	NOUN
issue-1746	71	71	,	,	PUNCT
issue-1746	71	72	and	and	CCONJ
issue-1746	71	73	decisions	decision	NOUN
issue-1746	71	74	of	of	ADP
issue-1746	71	75	authorized	authorize	VERB
issue-1746	71	76	government	government	NOUN
issue-1746	71	77	bodies	body	NOUN
issue-1746	71	78	and	and	CCONJ
issue-1746	71	79	protection	protection	NOUN
issue-1746	71	80	of	of	ADP
issue-1746	71	81	the	the	DET
issue-1746	71	82	rights	right	NOUN
issue-1746	71	83	of	of	ADP
issue-1746	71	84	citizens	citizen	NOUN
issue-1746	71	85	and	and	CCONJ
issue-1746	71	86	legal	legal	ADJ
issue-1746	71	87	entities	entity	NOUN
issue-1746	71	88	.	.	PUNCT
issue-1746	72	1	when	when	SCONJ
issue-1746	72	2	regulatory	regulatory	ADJ
issue-1746	72	3	legal	legal	ADJ
issue-1746	72	4	relations	relation	NOUN
issue-1746	72	5	are	be	AUX
issue-1746	72	6	affected	affect	VERB
issue-1746	72	7	by	by	ADP
issue-1746	72	8	a	a	DET
issue-1746	72	9	negative	negative	ADJ
issue-1746	72	10	,	,	PUNCT
issue-1746	72	11	not	not	PART
issue-1746	72	12	based	base	VERB
issue-1746	72	13	on	on	ADP
issue-1746	72	14	the	the	DET
issue-1746	72	15	norm	norm	NOUN
issue-1746	72	16	of	of	ADP
issue-1746	72	17	law	law	NOUN
issue-1746	72	18	,	,	PUNCT
issue-1746	72	19	behavior	behavior	NOUN
issue-1746	72	20	of	of	ADP
issue-1746	72	21	a	a	DET
issue-1746	72	22	subject	subject	NOUN
issue-1746	72	23	of	of	ADP
issue-1746	72	24	law	law	NOUN
issue-1746	72	25	,	,	PUNCT
issue-1746	72	26	regulatory	regulatory	ADJ
issue-1746	72	27	legal	legal	ADJ
issue-1746	72	28	relations	relation	NOUN
issue-1746	72	29	undergo	undergo	VERB
issue-1746	72	30	changes	change	NOUN
issue-1746	72	31	,	,	PUNCT
issue-1746	72	32	since	since	SCONJ
issue-1746	72	33	their	their	PRON
issue-1746	72	34	development	development	NOUN
issue-1746	72	35	in	in	ADP
issue-1746	72	36	the	the	DET
issue-1746	72	37	former	former	ADJ
issue-1746	72	38	form	form	NOUN
issue-1746	72	39	is	be	AUX
issue-1746	72	40	impossible	impossible	ADJ
issue-1746	72	41	due	due	ADP
issue-1746	72	42	to	to	ADP
issue-1746	72	43	the	the	DET
issue-1746	72	44	contradiction	contradiction	NOUN
issue-1746	72	45	between	between	ADP
issue-1746	72	46	the	the	DET
issue-1746	72	47	participants	participant	NOUN
issue-1746	72	48	of	of	ADP
issue-1746	72	49	legal	legal	ADJ
issue-1746	72	50	relations	relation	NOUN
issue-1746	72	51	.	.	PUNCT
issue-1746	73	1	the	the	DET
issue-1746	73	2	fact	fact	NOUN
issue-1746	73	3	of	of	ADP
issue-1746	73	4	violation	violation	NOUN
issue-1746	73	5	or	or	CCONJ
issue-1746	73	6	denial	denial	NOUN
issue-1746	73	7	of	of	ADP
issue-1746	73	8	a	a	DET
issue-1746	73	9	right	right	NOUN
issue-1746	73	10	gives	give	VERB
issue-1746	73	11	rise	rise	NOUN
issue-1746	73	12	to	to	ADP
issue-1746	73	13	protection	protection	NOUN
issue-1746	73	14	legal	legal	ADJ
issue-1746	73	15	relations	relation	NOUN
issue-1746	73	16	,	,	PUNCT
issue-1746	73	17	in	in	ADP
issue-1746	73	18	which	which	PRON
issue-1746	73	19	exists	exist	VERB
issue-1746	73	20	and	and	CCONJ
issue-1746	73	21	is	be	AUX
issue-1746	73	22	implemented	implement	VERB
issue-1746	73	23	the	the	DET
issue-1746	73	24	right	right	NOUN
issue-1746	73	25	of	of	ADP
issue-1746	73	26	an	an	DET
issue-1746	73	27	interested	interested	ADJ
issue-1746	73	28	person	person	NOUN
issue-1746	73	29	to	to	ADP
issue-1746	73	30	protection	protection	NOUN
issue-1746	73	31	and	and	CCONJ
issue-1746	73	32	the	the	DET
issue-1746	73	33	obligation	obligation	NOUN
issue-1746	73	34	of	of	ADP
issue-1746	73	35	an	an	DET
issue-1746	73	36	authorized	authorized	ADJ
issue-1746	73	37	body	body	NOUN
issue-1746	73	38	to	to	PART
issue-1746	73	39	implement	implement	VERB
issue-1746	73	40	protection	protection	NOUN
issue-1746	73	41	.	.	PUNCT
issue-1746	74	1	at	at	ADP
issue-1746	74	2	that	that	PRON
issue-1746	74	3	,	,	PUNCT
issue-1746	74	4	the	the	DET
issue-1746	74	5	purpose	purpose	NOUN
issue-1746	74	6	of	of	ADP
issue-1746	74	7	law	law	NOUN
issue-1746	74	8	-	-	PUNCT
issue-1746	74	9	enforcement	enforcement	NOUN
issue-1746	74	10	legal	legal	ADJ
issue-1746	74	11	relations	relation	NOUN
issue-1746	74	12	is	be	AUX
issue-1746	74	13	to	to	PART
issue-1746	74	14	apply	apply	VERB
issue-1746	74	15	to	to	ADP
issue-1746	74	16	the	the	DET
issue-1746	74	17	violator	violator	NOUN
issue-1746	74	18	a	a	DET
issue-1746	74	19	certain	certain	ADJ
issue-1746	74	20	sanction	sanction	NOUN
issue-1746	74	21	in	in	ADP
issue-1746	74	22	the	the	DET
issue-1746	74	23	case	case	NOUN
issue-1746	74	24	of	of	ADP
issue-1746	74	25	confirmation	confirmation	NOUN
issue-1746	74	26	the	the	DET
issue-1746	74	27	illegality	illegality	NOUN
issue-1746	74	28	of	of	ADP
issue-1746	74	29	a	a	DET
issue-1746	74	30	committed	committed	ADJ
issue-1746	74	31	act	act	NOUN
issue-1746	74	32	.	.	PUNCT
issue-1746	75	1	such	such	DET
issue-1746	75	2	a	a	DET
issue-1746	75	3	transformation	transformation	NOUN
issue-1746	75	4	of	of	ADP
issue-1746	75	5	regulatory	regulatory	ADJ
issue-1746	75	6	legal	legal	ADJ
issue-1746	75	7	relations	relation	NOUN
issue-1746	75	8	leads	lead	VERB
issue-1746	75	9	to	to	ADP
issue-1746	75	10	the	the	DET
issue-1746	75	11	emergence	emergence	NOUN
issue-1746	75	12	of	of	ADP
issue-1746	75	13	substantive	substantive	ADJ
issue-1746	75	14	protective	protective	ADJ
issue-1746	75	15	legal	legal	ADJ
issue-1746	75	16	relations	relation	NOUN
issue-1746	75	17	,	,	PUNCT
issue-1746	75	18	the	the	DET
issue-1746	75	19	content	content	NOUN
issue-1746	75	20	of	of	ADP
issue-1746	75	21	which	which	PRON
issue-1746	75	22	is	be	AUX
issue-1746	75	23	the	the	DET
issue-1746	75	24	right	right	NOUN
issue-1746	75	25	of	of	ADP
issue-1746	75	26	claim	claim	NOUN
issue-1746	75	27	from	from	ADP
issue-1746	75	28	the	the	DET
issue-1746	75	29	person	person	NOUN
issue-1746	75	30	whose	whose	DET
issue-1746	75	31	rights	right	NOUN
issue-1746	75	32	are	be	AUX
issue-1746	75	33	violated	violate	VERB
issue-1746	75	34	and	and	CCONJ
issue-1746	75	35	the	the	DET
issue-1746	75	36	corresponding	correspond	VERB
issue-1746	75	37	obligation	obligation	NOUN
issue-1746	75	38	to	to	PART
issue-1746	75	39	eliminate	eliminate	VERB
issue-1746	75	40	violations	violation	NOUN
issue-1746	75	41	by	by	ADP
issue-1746	75	42	the	the	DET
issue-1746	75	43	person	person	NOUN
issue-1746	75	44	who	who	PRON
issue-1746	75	45	allowed	allow	VERB
issue-1746	75	46	the	the	DET
issue-1746	75	47	offense	offense	NOUN
issue-1746	75	48	.	.	PUNCT
issue-1746	76	1	nevertheless	nevertheless	ADV
issue-1746	76	2	,	,	PUNCT
issue-1746	76	3	the	the	DET
issue-1746	76	4	state	state	NOUN
issue-1746	76	5	may	may	AUX
issue-1746	76	6	not	not	PART
issue-1746	76	7	be	be	AUX
issue-1746	76	8	able	able	ADJ
issue-1746	76	9	to	to	PART
issue-1746	76	10	force	force	VERB
issue-1746	76	11	the	the	DET
issue-1746	76	12	taxpayer	taxpayer	NOUN
issue-1746	76	13	to	to	PART
issue-1746	76	14	take	take	VERB
issue-1746	76	15	certain	certain	ADJ
issue-1746	76	16	actions	action	NOUN
issue-1746	76	17	against	against	ADP
issue-1746	76	18	his	his	PRON
issue-1746	76	19	will	will	NOUN
issue-1746	76	20	,	,	PUNCT
issue-1746	76	21	or	or	CCONJ
issue-1746	76	22	vice	vice	NOUN
issue-1746	76	23	versa	versa	ADV
issue-1746	76	24	,	,	PUNCT
issue-1746	76	25	the	the	DET
issue-1746	76	26	taxpayer	taxpayer	NOUN
issue-1746	76	27	will	will	AUX
issue-1746	76	28	not	not	PART
issue-1746	76	29	be	be	AUX
issue-1746	76	30	able	able	ADJ
issue-1746	76	31	to	to	PART
issue-1746	76	32	oblige	oblige	VERB
issue-1746	76	33	the	the	DET
issue-1746	76	34	tax	tax	NOUN
issue-1746	76	35	authority	authority	NOUN
issue-1746	76	36	to	to	PART
issue-1746	76	37	perform	perform	VERB
issue-1746	76	38	an	an	DET
issue-1746	76	39	action	action	NOUN
issue-1746	76	40	that	that	PRON
issue-1746	76	41	led	lead	VERB
issue-1746	76	42	to	to	ADP
issue-1746	76	43	the	the	DET
issue-1746	76	44	violation	violation	NOUN
issue-1746	76	45	of	of	ADP
issue-1746	76	46	his	his	PRON
issue-1746	76	47	right	right	NOUN
issue-1746	76	48	and	and	CCONJ
issue-1746	76	49	interest	interest	NOUN
issue-1746	76	50	.	.	PUNCT
issue-1746	77	1	therefore	therefore	ADV
issue-1746	77	2	,	,	PUNCT
issue-1746	77	3	the	the	DET
issue-1746	77	4	enforcement	enforcement	NOUN
issue-1746	77	5	of	of	ADP
issue-1746	77	6	obligations	obligation	NOUN
issue-1746	77	7	to	to	PART
issue-1746	77	8	remedy	remedy	VERB
issue-1746	77	9	violations	violation	NOUN
issue-1746	77	10	and	and	CCONJ
issue-1746	77	11	the	the	DET
issue-1746	77	12	enfor	enfor	NOUN
issue-1746	77	13	cement	cement	NOUN
issue-1746	77	14	of	of	ADP
issue-1746	77	15	remedies	remedy	NOUN
issue-1746	77	16	stands	stand	VERB
issue-1746	77	17	behind	behind	ADP
issue-1746	77	18	the	the	DET
issue-1746	77	19	potential	potential	NOUN
issue-1746	77	20	for	for	ADP
issue-1746	77	21	recourse	recourse	NOUN
issue-1746	77	22	to	to	ADP
issue-1746	77	23	the	the	DET
issue-1746	77	24	competent	competent	ADJ
issue-1746	77	25	authorities	authority	NOUN
issue-1746	77	26	of	of	ADP
issue-1746	77	27	baltic	baltic	ADJ
issue-1746	77	28	journal	journal	PROPN
issue-1746	77	29	of	of	ADP
issue-1746	77	30	economic	economic	ADJ
issue-1746	77	31	studies	study	NOUN
issue-1746	77	32	39	39	NUM
issue-1746	77	33	vol	vol	NOUN
issue-1746	77	34	.	.	PROPN
issue-1746	77	35	8	8	NUM
issue-1746	78	1	no	no	NOUN
issue-1746	78	2	.	.	NOUN
issue-1746	78	3	2	2	NUM
issue-1746	78	4	,	,	PUNCT
issue-1746	78	5	2022	2022	NUM
issue-1746	78	6	the	the	DET
issue-1746	78	7	state	state	NOUN
issue-1746	78	8	for	for	ADP
issue-1746	78	9	the	the	DET
issue-1746	78	10	protection	protection	NOUN
issue-1746	78	11	of	of	ADP
issue-1746	78	12	the	the	DET
issue-1746	78	13	violated	violate	VERB
issue-1746	78	14	right	right	NOUN
issue-1746	78	15	and	and	CCONJ
issue-1746	78	16	interest	interest	NOUN
issue-1746	78	17	.	.	PUNCT
issue-1746	79	1	the	the	DET
issue-1746	79	2	substantive	substantive	ADJ
issue-1746	79	3	element	element	NOUN
issue-1746	79	4	of	of	ADP
issue-1746	79	5	the	the	DET
issue-1746	79	6	protection	protection	NOUN
issue-1746	79	7	legal	legal	ADJ
issue-1746	79	8	relations	relation	NOUN
issue-1746	79	9	that	that	PRON
issue-1746	79	10	has	have	AUX
issue-1746	79	11	arisen	arise	VERB
issue-1746	79	12	gives	give	VERB
issue-1746	79	13	the	the	DET
issue-1746	79	14	person	person	NOUN
issue-1746	79	15	whose	whose	DET
issue-1746	79	16	interests	interest	NOUN
issue-1746	79	17	have	have	AUX
issue-1746	79	18	been	be	AUX
issue-1746	79	19	violated	violate	VERB
issue-1746	79	20	the	the	DET
issue-1746	79	21	right	right	NOUN
issue-1746	79	22	to	to	PART
issue-1746	79	23	appeal	appeal	VERB
issue-1746	79	24	to	to	ADP
issue-1746	79	25	a	a	DET
issue-1746	79	26	competent	competent	ADJ
issue-1746	79	27	authority	authority	NOUN
issue-1746	79	28	of	of	ADP
issue-1746	79	29	the	the	DET
issue-1746	79	30	state	state	NOUN
issue-1746	79	31	for	for	ADP
issue-1746	79	32	the	the	DET
issue-1746	79	33	protection	protection	NOUN
issue-1746	79	34	of	of	ADP
issue-1746	79	35	the	the	DET
issue-1746	79	36	violated	violate	VERB
issue-1746	79	37	right	right	NOUN
issue-1746	79	38	in	in	ADP
issue-1746	79	39	order	order	NOUN
issue-1746	79	40	to	to	PART
issue-1746	79	41	actually	actually	ADV
issue-1746	79	42	exercise	exercise	VERB
issue-1746	79	43	his	his	PRON
issue-1746	79	44	right	right	NOUN
issue-1746	79	45	.	.	PUNCT
issue-1746	80	1	it	it	PRON
issue-1746	80	2	will	will	AUX
issue-1746	80	3	not	not	PART
issue-1746	80	4	be	be	AUX
issue-1746	80	5	an	an	DET
issue-1746	80	6	exaggeration	exaggeration	NOUN
issue-1746	80	7	to	to	PART
issue-1746	80	8	note	note	VERB
issue-1746	80	9	that	that	DET
issue-1746	80	10	recourse	recourse	NOUN
issue-1746	80	11	to	to	ADP
issue-1746	80	12	the	the	DET
issue-1746	80	13	protection	protection	NOUN
issue-1746	80	14	of	of	ADP
issue-1746	80	15	the	the	DET
issue-1746	80	16	right	right	NOUN
issue-1746	80	17	can	can	AUX
issue-1746	80	18	be	be	AUX
issue-1746	80	19	considered	consider	VERB
issue-1746	80	20	as	as	ADP
issue-1746	80	21	one	one	NUM
issue-1746	80	22	of	of	ADP
issue-1746	80	23	the	the	DET
issue-1746	80	24	ways	way	NOUN
issue-1746	80	25	to	to	PART
issue-1746	80	26	implement	implement	VERB
issue-1746	80	27	a	a	DET
issue-1746	80	28	subjective	subjective	ADJ
issue-1746	80	29	right	right	NOUN
issue-1746	80	30	.	.	PUNCT
issue-1746	81	1	the	the	DET
issue-1746	81	2	property	property	NOUN
issue-1746	81	3	of	of	ADP
issue-1746	81	4	a	a	DET
issue-1746	81	5	subjective	subjective	ADJ
issue-1746	81	6	right	right	NOUN
issue-1746	81	7	to	to	PART
issue-1746	81	8	be	be	AUX
issue-1746	81	9	exercised	exercise	VERB
issue-1746	81	10	in	in	ADP
issue-1746	81	11	a	a	DET
issue-1746	81	12	coercive	coercive	ADJ
issue-1746	81	13	manner	manner	NOUN
issue-1746	81	14	has	have	AUX
issue-1746	81	15	long	long	ADV
issue-1746	81	16	drawn	draw	VERB
issue-1746	81	17	attention	attention	NOUN
issue-1746	81	18	in	in	ADP
issue-1746	81	19	the	the	DET
issue-1746	81	20	legal	legal	ADJ
issue-1746	81	21	literature	literature	NOUN
issue-1746	81	22	.	.	PUNCT
issue-1746	82	1	o.	o.	PROPN
issue-1746	82	2	s.	s.	PROPN
issue-1746	82	3	ioffe	ioffe	PROPN
issue-1746	82	4	emphasized	emphasize	VERB
issue-1746	82	5	that	that	SCONJ
issue-1746	82	6	the	the	DET
issue-1746	82	7	possibility	possibility	NOUN
issue-1746	82	8	to	to	PART
issue-1746	82	9	resort	resort	VERB
issue-1746	82	10	to	to	ADP
issue-1746	82	11	the	the	DET
issue-1746	82	12	coercive	coercive	ADJ
issue-1746	82	13	force	force	NOUN
issue-1746	82	14	of	of	ADP
issue-1746	82	15	the	the	DET
issue-1746	82	16	state	state	NOUN
issue-1746	82	17	apparatus	apparatus	NOUN
issue-1746	82	18	does	do	AUX
issue-1746	82	19	not	not	PART
issue-1746	82	20	exist	exist	VERB
issue-1746	82	21	in	in	ADP
issue-1746	82	22	parallel	parallel	NOUN
issue-1746	82	23	with	with	ADP
issue-1746	82	24	other	other	ADJ
issue-1746	82	25	opportunities	opportunity	NOUN
issue-1746	82	26	enshrined	enshrine	VERB
issue-1746	82	27	in	in	ADP
issue-1746	82	28	subjective	subjective	ADJ
issue-1746	82	29	law	law	NOUN
issue-1746	82	30	,	,	PUNCT
issue-1746	82	31	but	but	CCONJ
issue-1746	82	32	is	be	AUX
issue-1746	82	33	inherent	inherent	ADJ
issue-1746	82	34	in	in	ADP
issue-1746	82	35	them	they	PRON
issue-1746	82	36	,	,	PUNCT
issue-1746	82	37	because	because	SCONJ
issue-1746	82	38	without	without	ADP
issue-1746	82	39	it	it	PRON
issue-1746	82	40	they	they	PRON
issue-1746	82	41	would	would	AUX
issue-1746	82	42	not	not	PART
issue-1746	82	43	be	be	AUX
issue-1746	82	44	legal	legal	ADJ
issue-1746	82	45	opportunities	opportunity	NOUN
issue-1746	82	46	(	(	PUNCT
issue-1746	82	47	ioffe	ioffe	NOUN
issue-1746	82	48	,	,	PUNCT
issue-1746	82	49	1961	1961	NUM
issue-1746	82	50	)	)	PUNCT
issue-1746	82	51	.	.	PUNCT
issue-1746	83	1	the	the	DET
issue-1746	83	2	above	above	ADJ
issue-1746	83	3	views	view	NOUN
issue-1746	83	4	have	have	AUX
issue-1746	83	5	been	be	AUX
issue-1746	83	6	expressed	express	VERB
issue-1746	83	7	with	with	ADP
issue-1746	83	8	respect	respect	NOUN
issue-1746	83	9	to	to	ADP
issue-1746	83	10	subjective	subjective	ADJ
issue-1746	83	11	rights	right	NOUN
issue-1746	83	12	realized	realize	VERB
issue-1746	83	13	in	in	ADP
issue-1746	83	14	the	the	DET
issue-1746	83	15	sphere	sphere	NOUN
issue-1746	83	16	of	of	ADP
issue-1746	83	17	civil	civil	ADJ
issue-1746	83	18	-	-	PUNCT
issue-1746	83	19	law	law	NOUN
issue-1746	83	20	relations	relation	NOUN
issue-1746	83	21	.	.	PUNCT
issue-1746	84	1	however	however	ADV
issue-1746	84	2	,	,	PUNCT
issue-1746	84	3	in	in	ADP
issue-1746	84	4	our	our	PRON
issue-1746	84	5	opinion	opinion	NOUN
issue-1746	84	6	,	,	PUNCT
issue-1746	84	7	they	they	PRON
issue-1746	84	8	are	be	AUX
issue-1746	84	9	fair	fair	ADJ
issue-1746	84	10	with	with	ADP
issue-1746	84	11	respect	respect	NOUN
issue-1746	84	12	to	to	ADP
issue-1746	84	13	the	the	DET
issue-1746	84	14	institute	institute	NOUN
issue-1746	84	15	of	of	ADP
issue-1746	84	16	right	right	ADJ
issue-1746	84	17	protection	protection	NOUN
issue-1746	84	18	in	in	ADP
issue-1746	84	19	the	the	DET
issue-1746	84	20	sphere	sphere	NOUN
issue-1746	84	21	of	of	ADP
issue-1746	84	22	tax	tax	NOUN
issue-1746	84	23	-	-	PUNCT
issue-1746	84	24	legal	legal	ADJ
issue-1746	84	25	relations	relation	NOUN
issue-1746	84	26	.	.	PUNCT
issue-1746	85	1	tax	tax	NOUN
issue-1746	85	2	law	law	NOUN
issue-1746	85	3	regulates	regulate	VERB
issue-1746	85	4	cases	case	NOUN
issue-1746	85	5	involving	involve	VERB
issue-1746	85	6	gratuitous	gratuitous	ADJ
issue-1746	85	7	alienation	alienation	NOUN
issue-1746	85	8	of	of	ADP
issue-1746	85	9	property	property	NOUN
issue-1746	85	10	of	of	ADP
issue-1746	85	11	individuals	individual	NOUN
issue-1746	85	12	and	and	CCONJ
issue-1746	85	13	legal	legal	ADJ
issue-1746	85	14	entities	entity	NOUN
issue-1746	85	15	for	for	ADP
issue-1746	85	16	the	the	DET
issue-1746	85	17	benefit	benefit	NOUN
issue-1746	85	18	of	of	ADP
issue-1746	85	19	the	the	DET
issue-1746	85	20	country	country	NOUN
issue-1746	85	21	.	.	PUNCT
issue-1746	86	1	it	it	PRON
issue-1746	86	2	is	be	AUX
issue-1746	86	3	hardly	hardly	ADV
issue-1746	86	4	a	a	DET
issue-1746	86	5	contro	contro	ADJ
issue-1746	86	6	versial	versial	ADJ
issue-1746	86	7	thesis	thesis	NOUN
issue-1746	86	8	that	that	SCONJ
issue-1746	86	9	the	the	DET
issue-1746	86	10	taxpayer	taxpayer	NOUN
issue-1746	86	11	is	be	AUX
issue-1746	86	12	interested	interested	ADJ
issue-1746	86	13	in	in	ADP
issue-1746	86	14	preserving	preserve	VERB
issue-1746	86	15	his	his	PRON
issue-1746	86	16	property	property	NOUN
issue-1746	86	17	and	and	CCONJ
issue-1746	86	18	providing	provide	VERB
issue-1746	86	19	safeguards	safeguard	NOUN
issue-1746	86	20	against	against	ADP
issue-1746	86	21	its	its	PRON
issue-1746	86	22	unlawful	unlawful	ADJ
issue-1746	86	23	seizure	seizure	NOUN
issue-1746	86	24	.	.	PUNCT
issue-1746	87	1	the	the	DET
issue-1746	87	2	owner	owner	NOUN
issue-1746	87	3	's	's	PART
issue-1746	87	4	interest	interest	NOUN
issue-1746	87	5	in	in	ADP
issue-1746	87	6	the	the	DET
issue-1746	87	7	possession	possession	NOUN
issue-1746	87	8	,	,	PUNCT
issue-1746	87	9	use	use	NOUN
issue-1746	87	10	and	and	CCONJ
issue-1746	87	11	disposal	disposal	NOUN
issue-1746	87	12	of	of	ADP
issue-1746	87	13	his	his	PRON
issue-1746	87	14	/	/	SYM
issue-1746	87	15	her	her	PRON
issue-1746	87	16	property	property	NOUN
issue-1746	87	17	is	be	AUX
issue-1746	87	18	satisfied	satisfied	ADJ
issue-1746	87	19	by	by	ADP
issue-1746	87	20	granting	grant	VERB
issue-1746	87	21	him	he	PRON
issue-1746	87	22	/	/	SYM
issue-1746	87	23	her	she	PRON
issue-1746	87	24	the	the	DET
issue-1746	87	25	subjective	subjective	ADJ
issue-1746	87	26	civil	civil	ADJ
issue-1746	87	27	right	right	NOUN
issue-1746	87	28	–	–	PUNCT
issue-1746	87	29	the	the	DET
issue-1746	87	30	right	right	NOUN
issue-1746	87	31	of	of	ADP
issue-1746	87	32	ownership	ownership	NOUN
issue-1746	87	33	–	–	PUNCT
issue-1746	87	34	by	by	ADP
issue-1746	87	35	the	the	DET
issue-1746	87	36	state	state	NOUN
issue-1746	87	37	.	.	PUNCT
issue-1746	88	1	in	in	ADP
issue-1746	88	2	this	this	DET
issue-1746	88	3	regard	regard	NOUN
issue-1746	88	4	,	,	PUNCT
issue-1746	88	5	the	the	DET
issue-1746	88	6	right	right	NOUN
issue-1746	88	7	of	of	ADP
issue-1746	88	8	ownership	ownership	NOUN
issue-1746	88	9	,	,	PUNCT
issue-1746	88	10	as	as	ADV
issue-1746	88	11	well	well	ADV
issue-1746	88	12	as	as	ADP
issue-1746	88	13	any	any	DET
issue-1746	88	14	other	other	ADJ
issue-1746	88	15	subjective	subjective	ADJ
issue-1746	88	16	right	right	NOUN
issue-1746	88	17	,	,	PUNCT
issue-1746	88	18	which	which	PRON
issue-1746	88	19	by	by	ADP
issue-1746	88	20	its	its	PRON
issue-1746	88	21	legal	legal	ADJ
issue-1746	88	22	nature	nature	NOUN
issue-1746	88	23	provides	provide	VERB
issue-1746	88	24	for	for	ADP
issue-1746	88	25	certain	certain	ADJ
issue-1746	88	26	legal	legal	ADJ
issue-1746	88	27	means	mean	NOUN
issue-1746	88	28	of	of	ADP
issue-1746	88	29	protection	protection	NOUN
issue-1746	88	30	,	,	PUNCT
issue-1746	88	31	in	in	ADP
issue-1746	88	32	the	the	DET
issue-1746	88	33	sphere	sphere	NOUN
issue-1746	88	34	of	of	ADP
issue-1746	88	35	tax	tax	NOUN
issue-1746	88	36	legal	legal	ADJ
issue-1746	88	37	relations	relation	NOUN
issue-1746	88	38	acts	act	VERB
issue-1746	88	39	as	as	ADP
issue-1746	88	40	a	a	DET
issue-1746	88	41	subjective	subjective	ADJ
issue-1746	88	42	right	right	NOUN
issue-1746	88	43	,	,	PUNCT
issue-1746	88	44	the	the	DET
issue-1746	88	45	realization	realization	NOUN
issue-1746	88	46	of	of	ADP
issue-1746	88	47	which	which	PRON
issue-1746	88	48	is	be	AUX
issue-1746	88	49	provided	provide	VERB
issue-1746	88	50	by	by	ADP
issue-1746	88	51	appealing	appeal	VERB
issue-1746	88	52	to	to	ADP
issue-1746	88	53	the	the	DET
issue-1746	88	54	taxpayer	taxpayer	NOUN
issue-1746	88	55	actions	action	NOUN
issue-1746	88	56	,	,	PUNCT
issue-1746	88	57	inaction	inaction	NOUN
issue-1746	88	58	and	and	CCONJ
issue-1746	88	59	decisions	decision	NOUN
issue-1746	88	60	of	of	ADP
issue-1746	88	61	tax	tax	NOUN
issue-1746	88	62	authorities	authority	NOUN
issue-1746	88	63	.	.	PUNCT
issue-1746	89	1	4	4	X
issue-1746	89	2	.	.	X
issue-1746	89	3	the	the	DET
issue-1746	89	4	concept	concept	NOUN
issue-1746	89	5	of	of	ADP
issue-1746	89	6	protecting	protect	VERB
issue-1746	89	7	the	the	DET
issue-1746	89	8	rights	right	NOUN
issue-1746	89	9	of	of	ADP
issue-1746	89	10	taxpayers	taxpayer	NOUN
issue-1746	89	11	in	in	ADP
issue-1746	89	12	legal	legal	ADJ
issue-1746	89	13	science	science	NOUN
issue-1746	89	14	,	,	PUNCT
issue-1746	89	15	there	there	PRON
issue-1746	89	16	is	be	VERB
issue-1746	89	17	no	no	DET
issue-1746	89	18	unity	unity	NOUN
issue-1746	89	19	of	of	ADP
issue-1746	89	20	opinion	opinion	NOUN
issue-1746	89	21	on	on	ADP
issue-1746	89	22	the	the	DET
issue-1746	89	23	concept	concept	NOUN
issue-1746	89	24	of	of	ADP
issue-1746	89	25	protection	protection	NOUN
issue-1746	89	26	of	of	ADP
issue-1746	89	27	rights	right	NOUN
issue-1746	89	28	.	.	PUNCT
issue-1746	90	1	some	some	DET
issue-1746	90	2	authors	author	NOUN
issue-1746	90	3	speak	speak	VERB
issue-1746	90	4	about	about	ADP
issue-1746	90	5	the	the	DET
issue-1746	90	6	protection	protection	NOUN
issue-1746	90	7	of	of	ADP
issue-1746	90	8	civil	civil	ADJ
issue-1746	90	9	and	and	CCONJ
issue-1746	90	10	legal	legal	ADJ
issue-1746	90	11	interests	interest	NOUN
issue-1746	90	12	as	as	ADP
issue-1746	90	13	a	a	DET
issue-1746	90	14	system	system	NOUN
issue-1746	90	15	of	of	ADP
issue-1746	90	16	measures	measure	NOUN
issue-1746	90	17	provided	provide	VERB
issue-1746	90	18	by	by	ADP
issue-1746	90	19	law	law	NOUN
issue-1746	90	20	to	to	PART
issue-1746	90	21	combat	combat	NOUN
issue-1746	90	22	offenses	offense	NOUN
issue-1746	90	23	,	,	PUNCT
issue-1746	90	24	which	which	PRON
issue-1746	90	25	relies	rely	VERB
issue-1746	90	26	on	on	ADP
issue-1746	90	27	state	state	NOUN
issue-1746	90	28	coercion	coercion	NOUN
issue-1746	90	29	and	and	CCONJ
issue-1746	90	30	is	be	AUX
issue-1746	90	31	aimed	aim	VERB
issue-1746	90	32	at	at	ADP
issue-1746	90	33	ensuring	ensure	VERB
issue-1746	90	34	the	the	DET
issue-1746	90	35	inviolability	inviolability	NOUN
issue-1746	90	36	of	of	ADP
issue-1746	90	37	the	the	DET
issue-1746	90	38	right	right	NOUN
issue-1746	90	39	and	and	CCONJ
issue-1746	90	40	eliminating	eliminate	VERB
issue-1746	90	41	its	its	PRON
issue-1746	90	42	violation	violation	NOUN
issue-1746	90	43	,	,	PUNCT
issue-1746	90	44	or	or	CCONJ
issue-1746	90	45	as	as	ADP
issue-1746	90	46	a	a	DET
issue-1746	90	47	set	set	NOUN
issue-1746	90	48	of	of	ADP
issue-1746	90	49	law	law	NOUN
issue-1746	90	50	enforcement	enforcement	NOUN
issue-1746	90	51	measures	measure	NOUN
issue-1746	90	52	aimed	aim	VERB
issue-1746	90	53	at	at	ADP
issue-1746	90	54	applying	apply	VERB
issue-1746	90	55	coercive	coercive	ADJ
issue-1746	90	56	influence	influence	NOUN
issue-1746	90	57	on	on	ADP
issue-1746	90	58	the	the	DET
issue-1746	90	59	offender	offender	NOUN
issue-1746	90	60	in	in	ADP
issue-1746	90	61	order	order	NOUN
issue-1746	90	62	to	to	PART
issue-1746	90	63	recognize	recognize	VERB
issue-1746	90	64	or	or	CCONJ
issue-1746	90	65	restore	restore	VERB
issue-1746	90	66	the	the	DET
issue-1746	90	67	disputed	dispute	VERB
issue-1746	90	68	or	or	CCONJ
issue-1746	90	69	violated	violate	VERB
issue-1746	90	70	right	right	ADJ
issue-1746	90	71	(	(	PUNCT
issue-1746	90	72	sovetskoe	sovetskoe	ADJ
issue-1746	90	73	grazhdanskoe	grazhdanskoe	ADJ
issue-1746	90	74	pravo	pravo	NOUN
issue-1746	90	75	)	)	PUNCT
issue-1746	90	76	.	.	PUNCT
issue-1746	91	1	other	other	ADJ
issue-1746	91	2	authors	author	NOUN
issue-1746	91	3	see	see	VERB
issue-1746	91	4	the	the	DET
issue-1746	91	5	protection	protection	NOUN
issue-1746	91	6	of	of	ADP
issue-1746	91	7	civil	civil	ADJ
issue-1746	91	8	rights	right	NOUN
issue-1746	91	9	and	and	CCONJ
issue-1746	91	10	legitimate	legitimate	ADJ
issue-1746	91	11	interests	interest	NOUN
issue-1746	91	12	in	in	ADP
issue-1746	91	13	the	the	DET
issue-1746	91	14	activities	activity	NOUN
issue-1746	91	15	of	of	ADP
issue-1746	91	16	authorized	authorize	VERB
issue-1746	91	17	bodies	body	NOUN
issue-1746	91	18	and	and	CCONJ
issue-1746	91	19	persons	person	NOUN
issue-1746	91	20	to	to	PART
issue-1746	91	21	implement	implement	VERB
issue-1746	91	22	subjective	subjective	ADJ
issue-1746	91	23	rights	right	NOUN
issue-1746	91	24	and	and	CCONJ
issue-1746	91	25	legally	legally	ADV
issue-1746	91	26	protected	protect	VERB
issue-1746	91	27	interests	interest	NOUN
issue-1746	91	28	in	in	ADP
issue-1746	91	29	cases	case	NOUN
issue-1746	91	30	where	where	SCONJ
issue-1746	91	31	the	the	DET
issue-1746	91	32	latter	latter	ADJ
issue-1746	91	33	are	be	AUX
issue-1746	91	34	challenged	challenge	VERB
issue-1746	91	35	or	or	CCONJ
issue-1746	91	36	violated	violate	VERB
issue-1746	91	37	by	by	ADP
issue-1746	91	38	someone	someone	PRON
issue-1746	91	39	,	,	PUNCT
issue-1746	91	40	in	in	ADP
issue-1746	91	41	the	the	DET
issue-1746	91	42	actions	action	NOUN
issue-1746	91	43	of	of	ADP
issue-1746	91	44	authorized	authorize	VERB
issue-1746	91	45	bodies	body	NOUN
issue-1746	91	46	to	to	PART
issue-1746	91	47	prevent	prevent	VERB
issue-1746	91	48	violations	violation	NOUN
issue-1746	91	49	or	or	CCONJ
issue-1746	91	50	restore	restore	VERB
issue-1746	91	51	violated	violate	VERB
issue-1746	91	52	rights	right	NOUN
issue-1746	91	53	and	and	CCONJ
issue-1746	91	54	legally	legally	ADV
issue-1746	91	55	protected	protect	VERB
issue-1746	91	56	interests	interest	NOUN
issue-1746	91	57	(	(	PUNCT
issue-1746	91	58	arefev	arefev	ADV
issue-1746	91	59	,	,	PUNCT
issue-1746	91	60	1982	1982	NUM
issue-1746	91	61	)	)	PUNCT
issue-1746	91	62	.	.	PUNCT
issue-1746	92	1	some	some	DET
issue-1746	92	2	authors	author	NOUN
issue-1746	92	3	believe	believe	VERB
issue-1746	92	4	that	that	SCONJ
issue-1746	92	5	the	the	DET
issue-1746	92	6	protection	protection	NOUN
issue-1746	92	7	of	of	ADP
issue-1746	92	8	rights	right	NOUN
issue-1746	92	9	and	and	CCONJ
issue-1746	92	10	interests	interest	NOUN
issue-1746	92	11	is	be	AUX
issue-1746	92	12	a	a	DET
issue-1746	92	13	state	state	NOUN
issue-1746	92	14	-	-	PUNCT
issue-1746	92	15	coercive	coercive	ADJ
issue-1746	92	16	activity	activity	NOUN
issue-1746	92	17	aimed	aim	VERB
issue-1746	92	18	at	at	ADP
issue-1746	92	19	the	the	DET
issue-1746	92	20	implementation	implementation	NOUN
issue-1746	92	21	of	of	ADP
issue-1746	92	22	"	"	PUNCT
issue-1746	92	23	restorative	restorative	ADJ
issue-1746	92	24	"	"	PUNCT
issue-1746	92	25	tasks	task	NOUN
issue-1746	92	26	–	–	PUNCT
issue-1746	92	27	to	to	PART
issue-1746	92	28	restore	restore	VERB
issue-1746	92	29	violated	violate	VERB
issue-1746	92	30	rights	right	NOUN
issue-1746	92	31	,	,	PUNCT
issue-1746	92	32	to	to	PART
issue-1746	92	33	ensure	ensure	VERB
issue-1746	92	34	the	the	DET
issue-1746	92	35	performance	performance	NOUN
issue-1746	92	36	of	of	ADP
issue-1746	92	37	legal	legal	ADJ
issue-1746	92	38	obligations	obligation	NOUN
issue-1746	92	39	,	,	PUNCT
issue-1746	92	40	it	it	PRON
issue-1746	92	41	is	be	AUX
issue-1746	92	42	a	a	DET
issue-1746	92	43	coercive	coercive	ADJ
issue-1746	92	44	way	way	NOUN
issue-1746	92	45	of	of	ADP
issue-1746	92	46	exercising	exercise	VERB
issue-1746	92	47	subjective	subjective	ADJ
issue-1746	92	48	right	right	NOUN
issue-1746	92	49	,	,	PUNCT
issue-1746	92	50	applied	apply	VERB
issue-1746	92	51	in	in	ADP
issue-1746	92	52	the	the	DET
issue-1746	92	53	manner	manner	NOUN
issue-1746	92	54	prescribed	prescribe	VERB
issue-1746	92	55	by	by	ADP
issue-1746	92	56	law	law	NOUN
issue-1746	92	57	by	by	ADP
issue-1746	92	58	competent	competent	ADJ
issue-1746	92	59	authorities	authority	NOUN
issue-1746	92	60	to	to	PART
issue-1746	92	61	restore	restore	VERB
issue-1746	92	62	the	the	DET
issue-1746	92	63	violated	violate	VERB
issue-1746	92	64	or	or	CCONJ
issue-1746	92	65	appealed	appeal	VERB
issue-1746	92	66	right	right	ADJ
issue-1746	92	67	(	(	PUNCT
issue-1746	92	68	chechina	chechina	NOUN
issue-1746	92	69	,	,	PUNCT
issue-1746	92	70	1985	1985	NUM
issue-1746	92	71	)	)	PUNCT
issue-1746	92	72	.	.	PUNCT
issue-1746	93	1	the	the	DET
issue-1746	93	2	differences	difference	NOUN
issue-1746	93	3	in	in	ADP
issue-1746	93	4	the	the	DET
issue-1746	93	5	above	above	ADJ
issue-1746	93	6	statements	statement	NOUN
issue-1746	93	7	are	be	AUX
issue-1746	93	8	caused	cause	VERB
issue-1746	93	9	mainly	mainly	ADV
issue-1746	93	10	by	by	ADP
issue-1746	93	11	the	the	DET
issue-1746	93	12	different	different	ADJ
issue-1746	93	13	evaluation	evaluation	NOUN
issue-1746	93	14	of	of	ADP
issue-1746	93	15	scientists	scientist	NOUN
issue-1746	93	16	about	about	ADP
issue-1746	93	17	when	when	SCONJ
issue-1746	93	18	rights	right	NOUN
issue-1746	93	19	and	and	CCONJ
issue-1746	93	20	interests	interest	NOUN
issue-1746	93	21	need	need	VERB
issue-1746	93	22	protection	protection	NOUN
issue-1746	93	23	,	,	PUNCT
issue-1746	93	24	in	in	ADP
issue-1746	93	25	what	what	DET
issue-1746	93	26	ways	way	NOUN
issue-1746	93	27	and	and	CCONJ
issue-1746	93	28	in	in	ADP
issue-1746	93	29	what	what	PRON
issue-1746	93	30	forms	form	VERB
issue-1746	93	31	their	their	PRON
issue-1746	93	32	protection	protection	NOUN
issue-1746	93	33	should	should	AUX
issue-1746	93	34	be	be	AUX
issue-1746	93	35	carried	carry	VERB
issue-1746	93	36	out	out	ADP
issue-1746	93	37	.	.	PUNCT
issue-1746	94	1	it	it	PRON
issue-1746	94	2	is	be	AUX
issue-1746	94	3	indisputable	indisputable	ADJ
issue-1746	94	4	to	to	PART
issue-1746	94	5	assess	assess	VERB
issue-1746	94	6	the	the	DET
issue-1746	94	7	conditions	condition	NOUN
issue-1746	94	8	of	of	ADP
issue-1746	94	9	the	the	DET
issue-1746	94	10	need	need	NOUN
issue-1746	94	11	for	for	ADP
issue-1746	94	12	protection	protection	NOUN
issue-1746	94	13	in	in	ADP
issue-1746	94	14	the	the	DET
issue-1746	94	15	case	case	NOUN
issue-1746	94	16	of	of	ADP
issue-1746	94	17	a	a	DET
issue-1746	94	18	violation	violation	NOUN
issue-1746	94	19	or	or	CCONJ
issue-1746	94	20	appeal	appeal	NOUN
issue-1746	94	21	of	of	ADP
issue-1746	94	22	a	a	DET
issue-1746	94	23	subjective	subjective	ADJ
issue-1746	94	24	right	right	NOUN
issue-1746	94	25	.	.	PUNCT
issue-1746	95	1	as	as	SCONJ
issue-1746	95	2	noted	note	VERB
issue-1746	95	3	by	by	ADP
issue-1746	95	4	o.	o.	PROPN
issue-1746	95	5	m.	m.	PROPN
issue-1746	95	6	kozhukhar	kozhukhar	PROPN
issue-1746	95	7	,	,	PUNCT
issue-1746	95	8	protection	protection	NOUN
issue-1746	95	9	of	of	ADP
issue-1746	95	10	law	law	NOUN
issue-1746	95	11	is	be	AUX
issue-1746	95	12	necessary	necessary	ADJ
issue-1746	95	13	to	to	PART
issue-1746	95	14	stop	stop	VERB
issue-1746	95	15	legal	legal	ADJ
issue-1746	95	16	"	"	PUNCT
issue-1746	95	17	anomalies	anomaly	NOUN
issue-1746	95	18	"	"	PUNCT
issue-1746	95	19	,	,	PUNCT
issue-1746	95	20	to	to	PART
issue-1746	95	21	restore	restore	VERB
issue-1746	95	22	normal	normal	ADJ
issue-1746	95	23	legal	legal	ADJ
issue-1746	95	24	relations	relation	NOUN
issue-1746	95	25	and	and	CCONJ
issue-1746	95	26	relations	relation	NOUN
issue-1746	95	27	by	by	ADP
issue-1746	95	28	forcing	force	VERB
issue-1746	95	29	the	the	DET
issue-1746	95	30	subjects	subject	NOUN
issue-1746	95	31	of	of	ADP
issue-1746	95	32	law	law	NOUN
issue-1746	95	33	to	to	ADP
issue-1746	95	34	a	a	DET
issue-1746	95	35	certain	certain	ADJ
issue-1746	95	36	legal	legal	ADJ
issue-1746	95	37	behavior	behavior	NOUN
issue-1746	95	38	(	(	PUNCT
issue-1746	95	39	kozhuhar	kozhuhar	PROPN
issue-1746	95	40	,	,	PUNCT
issue-1746	95	41	1989	1989	NUM
issue-1746	95	42	)	)	PUNCT
issue-1746	95	43	.	.	PUNCT
issue-1746	96	1	in	in	ADP
issue-1746	96	2	our	our	PRON
issue-1746	96	3	opinion	opinion	NOUN
issue-1746	96	4	,	,	PUNCT
issue-1746	96	5	the	the	DET
issue-1746	96	6	protection	protection	NOUN
issue-1746	96	7	of	of	ADP
issue-1746	96	8	a	a	DET
issue-1746	96	9	taxpayer	taxpayer	NOUN
issue-1746	96	10	's	's	PART
issue-1746	96	11	rights	right	NOUN
issue-1746	96	12	can	can	AUX
issue-1746	96	13	be	be	AUX
issue-1746	96	14	understood	understand	VERB
issue-1746	96	15	as	as	ADP
issue-1746	96	16	his	his	PRON
issue-1746	96	17	actions	action	NOUN
issue-1746	96	18	(	(	PUNCT
issue-1746	96	19	in	in	ADP
issue-1746	96	20	some	some	DET
issue-1746	96	21	cases	case	NOUN
issue-1746	96	22	inaction	inaction	NOUN
issue-1746	96	23	)	)	PUNCT
issue-1746	96	24	,	,	PUNCT
issue-1746	96	25	which	which	PRON
issue-1746	96	26	he	he	PRON
issue-1746	96	27	performs	perform	VERB
issue-1746	96	28	in	in	ADP
issue-1746	96	29	accordance	accordance	NOUN
issue-1746	96	30	with	with	ADP
issue-1746	96	31	the	the	DET
issue-1746	96	32	norms	norm	NOUN
issue-1746	96	33	of	of	ADP
issue-1746	96	34	tax	tax	NOUN
issue-1746	96	35	legislation	legislation	NOUN
issue-1746	96	36	,	,	PUNCT
issue-1746	96	37	on	on	ADP
issue-1746	96	38	the	the	DET
issue-1746	96	39	one	one	NUM
issue-1746	96	40	hand	hand	NOUN
issue-1746	96	41	,	,	PUNCT
issue-1746	96	42	and	and	CCONJ
issue-1746	96	43	law	law	NOUN
issue-1746	96	44	enforcement	enforcement	NOUN
issue-1746	96	45	activities	activity	NOUN
issue-1746	96	46	of	of	ADP
issue-1746	96	47	authorized	authorize	VERB
issue-1746	96	48	state	state	NOUN
issue-1746	96	49	subjects	subject	NOUN
issue-1746	96	50	of	of	ADP
issue-1746	96	51	power	power	NOUN
issue-1746	96	52	and	and	CCONJ
issue-1746	96	53	their	their	PRON
issue-1746	96	54	officials	official	NOUN
issue-1746	96	55	(	(	PUNCT
issue-1746	96	56	in	in	ADP
issue-1746	96	57	the	the	DET
issue-1746	96	58	case	case	NOUN
issue-1746	96	59	where	where	SCONJ
issue-1746	96	60	the	the	DET
issue-1746	96	61	subject	subject	NOUN
issue-1746	96	62	applies	apply	VERB
issue-1746	96	63	by	by	ADP
issue-1746	96	64	force	force	NOUN
issue-1746	96	65	of	of	ADP
issue-1746	96	66	state	state	NOUN
issue-1746	96	67	enforcement	enforcement	NOUN
issue-1746	96	68	)	)	PUNCT
issue-1746	96	69	,	,	PUNCT
issue-1746	96	70	on	on	ADP
issue-1746	96	71	the	the	DET
issue-1746	96	72	other	other	ADJ
issue-1746	96	73	,	,	PUNCT
issue-1746	96	74	in	in	ADP
issue-1746	96	75	order	order	NOUN
issue-1746	96	76	to	to	PART
issue-1746	96	77	stop	stop	VERB
issue-1746	96	78	violation	violation	NOUN
issue-1746	96	79	of	of	ADP
issue-1746	96	80	rights	right	NOUN
issue-1746	96	81	,	,	PUNCT
issue-1746	96	82	restore	restore	VERB
issue-1746	96	83	violated	violate	VERB
issue-1746	96	84	rights	right	NOUN
issue-1746	96	85	,	,	PUNCT
issue-1746	96	86	eliminating	eliminate	VERB
issue-1746	96	87	the	the	DET
issue-1746	96	88	threat	threat	NOUN
issue-1746	96	89	of	of	ADP
issue-1746	96	90	their	their	PRON
issue-1746	96	91	violation	violation	NOUN
issue-1746	96	92	.	.	PUNCT
issue-1746	97	1	the	the	DET
issue-1746	97	2	main	main	ADJ
issue-1746	97	3	state	state	NOUN
issue-1746	97	4	-	-	PUNCT
issue-1746	97	5	authorized	authorize	VERB
issue-1746	97	6	entities	entity	NOUN
issue-1746	97	7	protecting	protect	VERB
issue-1746	97	8	the	the	DET
issue-1746	97	9	rights	right	NOUN
issue-1746	97	10	of	of	ADP
issue-1746	97	11	the	the	DET
issue-1746	97	12	taxpayer	taxpayer	NOUN
issue-1746	97	13	are	be	AUX
issue-1746	97	14	the	the	DET
issue-1746	97	15	tax	tax	NOUN
issue-1746	97	16	and	and	CCONJ
issue-1746	97	17	judicial	judicial	ADJ
issue-1746	97	18	authorities	authority	NOUN
issue-1746	97	19	.	.	PUNCT
issue-1746	98	1	other	other	ADJ
issue-1746	98	2	administrative	administrative	ADJ
issue-1746	98	3	bodies	body	NOUN
issue-1746	98	4	may	may	AUX
issue-1746	98	5	also	also	ADV
issue-1746	98	6	act	act	VERB
issue-1746	98	7	in	in	ADP
issue-1746	98	8	this	this	DET
issue-1746	98	9	capacity	capacity	NOUN
issue-1746	98	10	,	,	PUNCT
issue-1746	98	11	but	but	CCONJ
issue-1746	98	12	they	they	PRON
issue-1746	98	13	are	be	AUX
issue-1746	98	14	not	not	PART
issue-1746	98	15	endowed	endow	VERB
issue-1746	98	16	with	with	ADP
issue-1746	98	17	such	such	ADJ
issue-1746	98	18	broad	broad	ADJ
issue-1746	98	19	powers	power	NOUN
issue-1746	98	20	as	as	ADP
issue-1746	98	21	those	those	PRON
issue-1746	98	22	mentioned	mention	VERB
issue-1746	98	23	above	above	ADV
issue-1746	98	24	.	.	PUNCT
issue-1746	99	1	depending	depend	VERB
issue-1746	99	2	on	on	ADP
issue-1746	99	3	the	the	DET
issue-1746	99	4	type	type	NOUN
issue-1746	99	5	and	and	CCONJ
issue-1746	99	6	nature	nature	NOUN
issue-1746	99	7	of	of	ADP
issue-1746	99	8	the	the	DET
issue-1746	99	9	violated	violate	VERB
issue-1746	99	10	rights	right	NOUN
issue-1746	99	11	and	and	CCONJ
issue-1746	99	12	the	the	DET
issue-1746	99	13	type	type	NOUN
issue-1746	99	14	of	of	ADP
issue-1746	99	15	tax	tax	NOUN
issue-1746	99	16	legal	legal	ADJ
issue-1746	99	17	relations	relation	NOUN
issue-1746	99	18	,	,	PUNCT
issue-1746	99	19	protection	protection	NOUN
issue-1746	99	20	of	of	ADP
issue-1746	99	21	the	the	DET
issue-1746	99	22	rights	right	NOUN
issue-1746	99	23	of	of	ADP
issue-1746	99	24	a	a	DET
issue-1746	99	25	taxpayer	taxpayer	NOUN
issue-1746	99	26	may	may	AUX
issue-1746	99	27	represent	represent	VERB
issue-1746	99	28	only	only	ADV
issue-1746	99	29	his	his	PRON
issue-1746	99	30	actions	action	NOUN
issue-1746	99	31	(	(	PUNCT
issue-1746	99	32	inaction	inaction	NOUN
issue-1746	99	33	)	)	PUNCT
issue-1746	99	34	without	without	ADP
issue-1746	99	35	recourse	recourse	NOUN
issue-1746	99	36	to	to	ADP
issue-1746	99	37	the	the	DET
issue-1746	99	38	state	state	NOUN
issue-1746	99	39	-	-	PUNCT
issue-1746	99	40	authorized	authorize	VERB
issue-1746	99	41	authorities	authority	NOUN
issue-1746	99	42	in	in	ADP
issue-1746	99	43	the	the	DET
issue-1746	99	44	protection	protection	NOUN
issue-1746	99	45	of	of	ADP
issue-1746	99	46	taxpayer	taxpayer	NOUN
issue-1746	99	47	rights	right	NOUN
issue-1746	99	48	(	(	PUNCT
issue-1746	99	49	self	self	NOUN
issue-1746	99	50	-	-	PUNCT
issue-1746	99	51	protection	protection	NOUN
issue-1746	99	52	)	)	PUNCT
issue-1746	99	53	.	.	PUNCT
issue-1746	100	1	it	it	PRON
issue-1746	100	2	is	be	AUX
issue-1746	100	3	with	with	ADP
issue-1746	100	4	the	the	DET
issue-1746	100	5	violation	violation	NOUN
issue-1746	100	6	of	of	ADP
issue-1746	100	7	subjective	subjective	ADJ
issue-1746	100	8	right	right	ADJ
issue-1746	100	9	legislator	legislator	NOUN
issue-1746	100	10	associates	associate	VERB
issue-1746	100	11	the	the	DET
issue-1746	100	12	use	use	NOUN
issue-1746	100	13	of	of	ADP
issue-1746	100	14	remedies	remedy	NOUN
issue-1746	100	15	,	,	PUNCT
issue-1746	100	16	enshrining	enshrine	VERB
issue-1746	100	17	in	in	ADP
issue-1746	100	18	the	the	DET
issue-1746	100	19	tax	tax	NOUN
issue-1746	100	20	code	code	NOUN
issue-1746	100	21	of	of	ADP
issue-1746	100	22	ukraine	ukraine	PROPN
issue-1746	100	23	the	the	DET
issue-1746	100	24	right	right	NOUN
issue-1746	100	25	of	of	ADP
issue-1746	100	26	taxpayers	taxpayer	NOUN
issue-1746	100	27	or	or	CCONJ
issue-1746	100	28	tax	tax	NOUN
issue-1746	100	29	agents	agent	NOUN
issue-1746	100	30	to	to	PART
issue-1746	100	31	appeal	appeal	VERB
issue-1746	100	32	the	the	DET
issue-1746	100	33	actions	action	NOUN
issue-1746	100	34	,	,	PUNCT
issue-1746	100	35	inaction	inaction	NOUN
issue-1746	100	36	and	and	CCONJ
issue-1746	100	37	decision	decision	NOUN
issue-1746	100	38	of	of	ADP
issue-1746	100	39	the	the	DET
issue-1746	100	40	tax	tax	NOUN
issue-1746	100	41	authorities	authority	NOUN
issue-1746	100	42	and	and	CCONJ
issue-1746	100	43	their	their	PRON
issue-1746	100	44	officials	official	NOUN
issue-1746	100	45	.	.	PUNCT
issue-1746	101	1	thus	thus	ADV
issue-1746	101	2	,	,	PUNCT
issue-1746	101	3	according	accord	VERB
issue-1746	101	4	to	to	ADP
issue-1746	101	5	paragraph	paragraph	NOUN
issue-1746	101	6	54.5	54.5	NUM
issue-1746	101	7	of	of	ADP
issue-1746	101	8	article	article	NOUN
issue-1746	101	9	54	54	NUM
issue-1746	101	10	of	of	ADP
issue-1746	101	11	the	the	DET
issue-1746	101	12	tax	tax	NOUN
issue-1746	101	13	code	code	NOUN
issue-1746	101	14	of	of	ADP
issue-1746	101	15	ukraine	ukraine	NOUN
issue-1746	101	16	,	,	PUNCT
issue-1746	101	17	if	if	SCONJ
issue-1746	101	18	according	accord	VERB
issue-1746	101	19	to	to	ADP
issue-1746	101	20	the	the	DET
issue-1746	101	21	rules	rule	NOUN
issue-1746	101	22	of	of	ADP
issue-1746	101	23	this	this	DET
issue-1746	101	24	article	article	NOUN
issue-1746	101	25	the	the	DET
issue-1746	101	26	amount	amount	NOUN
issue-1746	101	27	of	of	ADP
issue-1746	101	28	monetary	monetary	ADJ
issue-1746	101	29	liability	liability	NOUN
issue-1746	101	30	is	be	AUX
issue-1746	101	31	calculated	calculate	VERB
issue-1746	101	32	by	by	ADP
issue-1746	101	33	the	the	DET
issue-1746	101	34	supervisory	supervisory	ADJ
issue-1746	101	35	authority	authority	NOUN
issue-1746	101	36	,	,	PUNCT
issue-1746	101	37	the	the	DET
issue-1746	101	38	taxpayer	taxpayer	NOUN
issue-1746	101	39	is	be	AUX
issue-1746	101	40	not	not	PART
issue-1746	101	41	responsible	responsible	ADJ
issue-1746	101	42	for	for	ADP
issue-1746	101	43	the	the	DET
issue-1746	101	44	timeliness	timeliness	NOUN
issue-1746	101	45	,	,	PUNCT
issue-1746	101	46	accuracy	accuracy	NOUN
issue-1746	101	47	and	and	CCONJ
issue-1746	101	48	completeness	completeness	NOUN
issue-1746	101	49	of	of	ADP
issue-1746	101	50	the	the	DET
issue-1746	101	51	charge	charge	NOUN
issue-1746	101	52	such	such	ADJ
issue-1746	101	53	amount	amount	NOUN
issue-1746	101	54	,	,	PUNCT
issue-1746	101	55	but	but	CCONJ
issue-1746	101	56	is	be	AUX
issue-1746	101	57	responsible	responsible	ADJ
issue-1746	101	58	for	for	ADP
issue-1746	101	59	the	the	DET
issue-1746	101	60	timely	timely	ADJ
issue-1746	101	61	and	and	CCONJ
issue-1746	101	62	full	full	ADJ
issue-1746	101	63	payment	payment	NOUN
issue-1746	101	64	of	of	ADP
issue-1746	101	65	accrued	accrue	VERB
issue-1746	101	66	agreed	agree	VERB
issue-1746	101	67	upon	upon	SCONJ
issue-1746	101	68	obligation	obligation	NOUN
issue-1746	101	69	and	and	CCONJ
issue-1746	101	70	has	have	VERB
issue-1746	101	71	the	the	DET
issue-1746	101	72	right	right	NOUN
issue-1746	101	73	to	to	PART
issue-1746	101	74	appeal	appeal	VERB
issue-1746	101	75	this	this	DET
issue-1746	101	76	amount	amount	NOUN
issue-1746	101	77	in	in	ADP
issue-1746	101	78	the	the	DET
issue-1746	101	79	manner	manner	NOUN
issue-1746	101	80	prescribed	prescribe	VERB
issue-1746	101	81	by	by	ADP
issue-1746	101	82	this	this	DET
issue-1746	101	83	code	code	NOUN
issue-1746	101	84	.	.	PUNCT
issue-1746	102	1	according	accord	VERB
issue-1746	102	2	to	to	ADP
issue-1746	102	3	paragraph	paragraph	NOUN
issue-1746	102	4	56.18	56.18	NUM
issue-1746	102	5	of	of	ADP
issue-1746	102	6	article	article	NOUN
issue-1746	102	7	56	56	NUM
issue-1746	102	8	of	of	ADP
issue-1746	102	9	the	the	DET
issue-1746	102	10	same	same	ADJ
issue-1746	102	11	code	code	NOUN
issue-1746	102	12	,	,	PUNCT
issue-1746	102	13	taking	take	VERB
issue-1746	102	14	into	into	ADP
issue-1746	102	15	account	account	NOUN
issue-1746	102	16	the	the	DET
issue-1746	102	17	limitation	limitation	NOUN
issue-1746	102	18	period	period	NOUN
issue-1746	102	19	baltic	baltic	PROPN
issue-1746	102	20	journal	journal	PROPN
issue-1746	102	21	of	of	ADP
issue-1746	102	22	economic	economic	ADJ
issue-1746	102	23	studies	study	NOUN
issue-1746	102	24	40	40	NUM
issue-1746	102	25	vol	vol	NOUN
issue-1746	102	26	.	.	PROPN
issue-1746	102	27	8	8	NUM
issue-1746	103	1	no	no	NOUN
issue-1746	103	2	.	.	NOUN
issue-1746	103	3	2	2	NUM
issue-1746	103	4	,	,	PUNCT
issue-1746	103	5	2022	2022	NUM
issue-1746	103	6	defined	define	VERB
issue-1746	103	7	by	by	ADP
issue-1746	103	8	article	article	NOUN
issue-1746	103	9	102	102	NUM
issue-1746	103	10	of	of	ADP
issue-1746	103	11	this	this	DET
issue-1746	103	12	code	code	NOUN
issue-1746	103	13	,	,	PUNCT
issue-1746	103	14	the	the	DET
issue-1746	103	15	taxpayer	taxpayer	NOUN
issue-1746	103	16	has	have	VERB
issue-1746	103	17	the	the	DET
issue-1746	103	18	right	right	NOUN
issue-1746	103	19	to	to	PART
issue-1746	103	20	appeal	appeal	VERB
issue-1746	103	21	in	in	ADP
issue-1746	103	22	court	court	NOUN
issue-1746	103	23	a	a	DET
issue-1746	103	24	tax	tax	NOUN
issue-1746	103	25	notification	notification	NOUN
issue-1746	103	26	–	–	PUNCT
issue-1746	103	27	a	a	DET
issue-1746	103	28	decision	decision	NOUN
issue-1746	103	29	or	or	CCONJ
issue-1746	103	30	other	other	ADJ
issue-1746	103	31	decision	decision	NOUN
issue-1746	103	32	of	of	ADP
issue-1746	103	33	the	the	DET
issue-1746	103	34	supervisory	supervisory	ADJ
issue-1746	103	35	authority	authority	NOUN
issue-1746	103	36	at	at	ADP
issue-1746	103	37	any	any	DET
issue-1746	103	38	time	time	NOUN
issue-1746	103	39	after	after	ADP
issue-1746	103	40	receiving	receive	VERB
issue-1746	103	41	such	such	DET
issue-1746	103	42	a	a	DET
issue-1746	103	43	decision	decision	NOUN
issue-1746	103	44	(	(	PUNCT
issue-1746	103	45	podatkovyi	podatkovyi	NOUN
issue-1746	103	46	kodeks	kodek	VERB
issue-1746	103	47	ukrainy	ukrainy	ADJ
issue-1746	103	48	vid	vid	NOUN
issue-1746	103	49	2	2	NUM
issue-1746	103	50	hrudnia	hrudnia	NOUN
issue-1746	103	51	2010	2010	NUM
issue-1746	103	52	roku	roku	PROPN
issue-1746	103	53	№	№	ADJ
issue-1746	103	54	2755	2755	NUM
issue-1746	103	55	-	-	SYM
issue-1746	103	56	vi	vi	NOUN
issue-1746	103	57	)	)	PUNCT
issue-1746	103	58	.	.	PUNCT
issue-1746	104	1	appeal	appeal	NOUN
issue-1746	104	2	of	of	ADP
issue-1746	104	3	an	an	DET
issue-1746	104	4	interested	interested	ADJ
issue-1746	104	5	person	person	NOUN
issue-1746	104	6	for	for	ADP
issue-1746	104	7	protection	protection	NOUN
issue-1746	104	8	of	of	ADP
issue-1746	104	9	his	his	PRON
issue-1746	104	10	rights	right	NOUN
issue-1746	104	11	implies	imply	VERB
issue-1746	104	12	the	the	DET
issue-1746	104	13	emergence	emergence	NOUN
issue-1746	104	14	of	of	ADP
issue-1746	104	15	a	a	DET
issue-1746	104	16	substantive	substantive	ADJ
issue-1746	104	17	legal	legal	ADJ
issue-1746	104	18	claim	claim	NOUN
issue-1746	104	19	against	against	ADP
issue-1746	104	20	the	the	DET
issue-1746	104	21	defendant	defendant	NOUN
issue-1746	104	22	for	for	ADP
issue-1746	104	23	the	the	DET
issue-1746	104	24	implementation	implementation	NOUN
issue-1746	104	25	of	of	ADP
issue-1746	104	26	his	his	PRON
issue-1746	104	27	violated	violate	VERB
issue-1746	104	28	material	material	NOUN
issue-1746	104	29	interests	interest	NOUN
issue-1746	104	30	.	.	PUNCT
issue-1746	105	1	the	the	DET
issue-1746	105	2	substantive	substantive	ADJ
issue-1746	105	3	legal	legal	ADJ
issue-1746	105	4	claim	claim	NOUN
issue-1746	105	5	arises	arise	VERB
issue-1746	105	6	from	from	ADP
issue-1746	105	7	a	a	DET
issue-1746	105	8	subjective	subjective	ADJ
issue-1746	105	9	substantive	substantive	ADJ
issue-1746	105	10	right	right	ADJ
issue-1746	105	11	arising	arise	VERB
issue-1746	105	12	in	in	ADP
issue-1746	105	13	a	a	DET
issue-1746	105	14	substantive	substantive	ADJ
issue-1746	105	15	legal	legal	ADJ
issue-1746	105	16	relationship	relationship	NOUN
issue-1746	105	17	.	.	PUNCT
issue-1746	106	1	the	the	DET
issue-1746	106	2	plaintiff	plaintiff	NOUN
issue-1746	106	3	(	(	PUNCT
issue-1746	106	4	taxpayer	taxpayer	NOUN
issue-1746	106	5	)	)	PUNCT
issue-1746	106	6	believes	believe	VERB
issue-1746	106	7	that	that	SCONJ
issue-1746	106	8	in	in	ADP
issue-1746	106	9	order	order	NOUN
issue-1746	106	10	to	to	PART
issue-1746	106	11	exercise	exercise	VERB
issue-1746	106	12	his	his	PRON
issue-1746	106	13	subjective	subjective	ADJ
issue-1746	106	14	right	right	NOUN
issue-1746	106	15	,	,	PUNCT
issue-1746	106	16	he	he	PRON
issue-1746	106	17	has	have	VERB
issue-1746	106	18	the	the	DET
issue-1746	106	19	right	right	NOUN
issue-1746	106	20	to	to	PART
issue-1746	106	21	demand	demand	VERB
issue-1746	106	22	from	from	ADP
issue-1746	106	23	the	the	DET
issue-1746	106	24	defendant	defendant	NOUN
issue-1746	106	25	(	(	PUNCT
issue-1746	106	26	tax	tax	NOUN
issue-1746	106	27	authority	authority	NOUN
issue-1746	106	28	)	)	PUNCT
issue-1746	106	29	,	,	PUNCT
issue-1746	106	30	which	which	PRON
issue-1746	106	31	is	be	AUX
issue-1746	106	32	in	in	ADP
issue-1746	106	33	a	a	DET
issue-1746	106	34	material	material	ADJ
issue-1746	106	35	legal	legal	ADJ
issue-1746	106	36	relationship	relationship	NOUN
issue-1746	106	37	with	with	ADP
issue-1746	106	38	him	he	PRON
issue-1746	106	39	,	,	PUNCT
issue-1746	106	40	the	the	DET
issue-1746	106	41	commission	commission	NOUN
issue-1746	106	42	of	of	ADP
issue-1746	106	43	certain	certain	ADJ
issue-1746	106	44	actions	action	NOUN
issue-1746	106	45	or	or	CCONJ
issue-1746	106	46	refraining	refrain	VERB
issue-1746	106	47	from	from	ADP
issue-1746	106	48	actions	action	NOUN
issue-1746	106	49	consistent	consistent	ADJ
issue-1746	106	50	with	with	ADP
issue-1746	106	51	the	the	DET
issue-1746	106	52	right	right	NOUN
issue-1746	106	53	of	of	ADP
issue-1746	106	54	the	the	DET
issue-1746	106	55	plaintiff	plaintiff	NOUN
issue-1746	106	56	.	.	PUNCT
issue-1746	107	1	however	however	ADV
issue-1746	107	2	,	,	PUNCT
issue-1746	107	3	analyzing	analyze	VERB
issue-1746	107	4	the	the	DET
issue-1746	107	5	problem	problem	NOUN
issue-1746	107	6	of	of	ADP
issue-1746	107	7	protecting	protect	VERB
issue-1746	107	8	the	the	DET
issue-1746	107	9	right	right	NOUN
issue-1746	107	10	in	in	ADP
issue-1746	107	11	the	the	DET
issue-1746	107	12	field	field	NOUN
issue-1746	107	13	of	of	ADP
issue-1746	107	14	public	public	NOUN
issue-1746	107	15	,	,	PUNCT
issue-1746	107	16	in	in	ADP
issue-1746	107	17	particular	particular	ADJ
issue-1746	107	18	tax	tax	NOUN
issue-1746	107	19	legal	legal	ADJ
issue-1746	107	20	relations	relation	NOUN
issue-1746	107	21	,	,	PUNCT
issue-1746	107	22	it	it	PRON
issue-1746	107	23	should	should	AUX
issue-1746	107	24	be	be	AUX
issue-1746	107	25	noted	note	VERB
issue-1746	107	26	that	that	SCONJ
issue-1746	107	27	this	this	PRON
issue-1746	107	28	may	may	AUX
issue-1746	107	29	take	take	VERB
issue-1746	107	30	place	place	NOUN
issue-1746	107	31	in	in	ADP
issue-1746	107	32	respect	respect	NOUN
issue-1746	107	33	of	of	ADP
issue-1746	107	34	the	the	DET
issue-1746	107	35	rights	right	NOUN
issue-1746	107	36	of	of	ADP
issue-1746	107	37	only	only	ADV
issue-1746	107	38	one	one	NUM
issue-1746	107	39	party	party	NOUN
issue-1746	107	40	to	to	ADP
issue-1746	107	41	a	a	DET
issue-1746	107	42	legal	legal	ADJ
issue-1746	107	43	relationship	relationship	NOUN
issue-1746	107	44	–	–	PUNCT
issue-1746	107	45	the	the	DET
issue-1746	107	46	taxpayer	taxpayer	NOUN
issue-1746	107	47	as	as	ADP
issue-1746	107	48	an	an	DET
issue-1746	107	49	obliged	oblige	VERB
issue-1746	107	50	person	person	NOUN
issue-1746	107	51	to	to	PART
issue-1746	107	52	pay	pay	VERB
issue-1746	107	53	tax	tax	NOUN
issue-1746	107	54	.	.	PUNCT
issue-1746	108	1	it	it	PRON
issue-1746	108	2	is	be	AUX
issue-1746	108	3	his	his	PRON
issue-1746	108	4	subjective	subjective	ADJ
issue-1746	108	5	right	right	NOUN
issue-1746	108	6	–	–	PUNCT
issue-1746	108	7	the	the	DET
issue-1746	108	8	right	right	NOUN
issue-1746	108	9	of	of	ADP
issue-1746	108	10	ownership	ownership	NOUN
issue-1746	108	11	and	and	CCONJ
issue-1746	108	12	his	his	PRON
issue-1746	108	13	property	property	NOUN
issue-1746	108	14	is	be	AUX
issue-1746	108	15	claimed	claim	VERB
issue-1746	108	16	by	by	ADP
issue-1746	108	17	the	the	DET
issue-1746	108	18	state	state	NOUN
issue-1746	108	19	,	,	PUNCT
issue-1746	108	20	establishing	establish	VERB
issue-1746	108	21	the	the	DET
issue-1746	108	22	obligation	obligation	NOUN
issue-1746	108	23	to	to	PART
issue-1746	108	24	pay	pay	VERB
issue-1746	108	25	tax	tax	NOUN
issue-1746	108	26	.	.	PUNCT
issue-1746	109	1	from	from	ADP
issue-1746	109	2	the	the	DET
issue-1746	109	3	perspective	perspective	NOUN
issue-1746	109	4	of	of	ADP
issue-1746	109	5	the	the	DET
issue-1746	109	6	authorized	authorized	ADJ
issue-1746	109	7	subject	subject	NOUN
issue-1746	109	8	of	of	ADP
issue-1746	109	9	power	power	NOUN
issue-1746	109	10	–	–	PUNCT
issue-1746	109	11	the	the	DET
issue-1746	109	12	state	state	NOUN
issue-1746	109	13	,	,	PUNCT
issue-1746	109	14	it	it	PRON
issue-1746	109	15	is	be	AUX
issue-1746	109	16	more	more	ADV
issue-1746	109	17	appropriate	appropriate	ADJ
issue-1746	109	18	to	to	PART
issue-1746	109	19	talk	talk	VERB
issue-1746	109	20	about	about	ADP
issue-1746	109	21	the	the	DET
issue-1746	109	22	presence	presence	NOUN
issue-1746	109	23	of	of	ADP
issue-1746	109	24	not	not	PART
issue-1746	109	25	a	a	DET
issue-1746	109	26	right	right	NOUN
issue-1746	109	27	,	,	PUNCT
issue-1746	109	28	but	but	CCONJ
issue-1746	109	29	a	a	DET
issue-1746	109	30	public	public	ADJ
issue-1746	109	31	interest	interest	NOUN
issue-1746	109	32	–	–	PUNCT
issue-1746	109	33	the	the	DET
issue-1746	109	34	interest	interest	NOUN
issue-1746	109	35	in	in	ADP
issue-1746	109	36	meeting	meet	VERB
issue-1746	109	37	the	the	DET
issue-1746	109	38	needs	need	NOUN
issue-1746	109	39	of	of	ADP
issue-1746	109	40	money	money	NOUN
issue-1746	109	41	funds	fund	NOUN
issue-1746	109	42	necessary	necessary	ADJ
issue-1746	109	43	to	to	PART
issue-1746	109	44	financially	financially	ADV
issue-1746	109	45	meet	meet	VERB
issue-1746	109	46	the	the	DET
issue-1746	109	47	needs	need	NOUN
issue-1746	109	48	and	and	CCONJ
issue-1746	109	49	functions	function	NOUN
issue-1746	109	50	of	of	ADP
issue-1746	109	51	the	the	DET
issue-1746	109	52	state	state	NOUN
issue-1746	109	53	.	.	PUNCT
issue-1746	110	1	the	the	DET
issue-1746	110	2	rights	right	NOUN
issue-1746	110	3	of	of	ADP
issue-1746	110	4	the	the	DET
issue-1746	110	5	tax	tax	NOUN
issue-1746	110	6	authorities	authority	NOUN
issue-1746	110	7	,	,	PUNCT
issue-1746	110	8	enshrined	enshrine	VERB
issue-1746	110	9	in	in	ADP
issue-1746	110	10	article	article	NOUN
issue-1746	110	11	20	20	NUM
issue-1746	110	12	of	of	ADP
issue-1746	110	13	the	the	DET
issue-1746	110	14	tax	tax	NOUN
issue-1746	110	15	code	code	NOUN
issue-1746	110	16	of	of	ADP
issue-1746	110	17	ukraine	ukraine	NOUN
issue-1746	110	18	,	,	PUNCT
issue-1746	110	19	also	also	ADV
issue-1746	110	20	should	should	AUX
issue-1746	110	21	not	not	PART
issue-1746	110	22	be	be	AUX
issue-1746	110	23	considered	consider	VERB
issue-1746	110	24	a	a	DET
issue-1746	110	25	right	right	NOUN
issue-1746	110	26	to	to	PART
issue-1746	110	27	be	be	AUX
issue-1746	110	28	protected	protect	VERB
issue-1746	110	29	,	,	PUNCT
issue-1746	110	30	because	because	SCONJ
issue-1746	110	31	they	they	PRON
issue-1746	110	32	are	be	AUX
issue-1746	110	33	not	not	PART
issue-1746	110	34	subjective	subjective	ADJ
issue-1746	110	35	rights	right	NOUN
issue-1746	110	36	,	,	PUNCT
issue-1746	110	37	and	and	CCONJ
issue-1746	110	38	act	act	VERB
issue-1746	110	39	as	as	ADP
issue-1746	110	40	a	a	DET
issue-1746	110	41	manifestation	manifestation	NOUN
issue-1746	110	42	of	of	ADP
issue-1746	110	43	powers	power	NOUN
issue-1746	110	44	of	of	ADP
issue-1746	110	45	the	the	DET
issue-1746	110	46	tax	tax	NOUN
issue-1746	110	47	authorities	authority	NOUN
issue-1746	110	48	in	in	ADP
issue-1746	110	49	providing	provide	VERB
issue-1746	110	50	control	control	NOUN
issue-1746	110	51	over	over	ADP
issue-1746	110	52	the	the	DET
issue-1746	110	53	calculation	calculation	NOUN
issue-1746	110	54	and	and	CCONJ
issue-1746	110	55	payment	payment	NOUN
issue-1746	110	56	of	of	ADP
issue-1746	110	57	taxes	taxis	NOUN
issue-1746	110	58	.	.	PUNCT
issue-1746	111	1	attention	attention	NOUN
issue-1746	111	2	should	should	AUX
issue-1746	111	3	also	also	ADV
issue-1746	111	4	be	be	AUX
issue-1746	111	5	paid	pay	VERB
issue-1746	111	6	to	to	ADP
issue-1746	111	7	the	the	DET
issue-1746	111	8	fact	fact	NOUN
issue-1746	111	9	that	that	SCONJ
issue-1746	111	10	,	,	PUNCT
issue-1746	111	11	despite	despite	SCONJ
issue-1746	111	12	the	the	DET
issue-1746	111	13	common	common	ADJ
issue-1746	111	14	with	with	ADP
issue-1746	111	15	other	other	ADJ
issue-1746	111	16	branches	branch	NOUN
issue-1746	111	17	of	of	ADP
issue-1746	111	18	law	law	NOUN
issue-1746	111	19	prerequisite	prerequisite	NOUN
issue-1746	111	20	of	of	ADP
issue-1746	111	21	the	the	DET
issue-1746	111	22	right	right	NOUN
issue-1746	111	23	to	to	ADP
issue-1746	111	24	protection	protection	NOUN
issue-1746	111	25	,	,	PUNCT
issue-1746	111	26	in	in	ADP
issue-1746	111	27	the	the	DET
issue-1746	111	28	sphere	sphere	NOUN
issue-1746	111	29	of	of	ADP
issue-1746	111	30	tax	tax	NOUN
issue-1746	111	31	legal	legal	ADJ
issue-1746	111	32	relations	relation	NOUN
issue-1746	111	33	the	the	DET
issue-1746	111	34	issue	issue	NOUN
issue-1746	111	35	of	of	ADP
issue-1746	111	36	protection	protection	NOUN
issue-1746	111	37	of	of	ADP
issue-1746	111	38	the	the	DET
issue-1746	111	39	right	right	NOUN
issue-1746	111	40	has	have	AUX
issue-1746	111	41	its	its	PRON
issue-1746	111	42	own	own	ADJ
issue-1746	111	43	sectorial	sectorial	ADJ
issue-1746	111	44	peculiarities	peculiarity	NOUN
issue-1746	111	45	.	.	PUNCT
issue-1746	112	1	so	so	ADV
issue-1746	112	2	,	,	PUNCT
issue-1746	112	3	it	it	PRON
issue-1746	112	4	is	be	AUX
issue-1746	112	5	hardly	hardly	ADV
issue-1746	112	6	possible	possible	ADJ
issue-1746	112	7	in	in	ADP
issue-1746	112	8	tax	tax	NOUN
issue-1746	112	9	law	law	NOUN
issue-1746	112	10	protection	protection	NOUN
issue-1746	112	11	of	of	ADP
issue-1746	112	12	rights	right	NOUN
issue-1746	112	13	outside	outside	ADV
issue-1746	112	14	of	of	ADP
issue-1746	112	15	measures	measure	NOUN
issue-1746	112	16	of	of	ADP
issue-1746	112	17	state	state	NOUN
issue-1746	112	18	coercion	coercion	NOUN
issue-1746	112	19	by	by	ADP
issue-1746	112	20	voluntary	voluntary	ADJ
issue-1746	112	21	elimination	elimination	NOUN
issue-1746	112	22	of	of	ADP
issue-1746	112	23	an	an	DET
issue-1746	112	24	offence	offence	NOUN
issue-1746	112	25	by	by	ADP
issue-1746	112	26	the	the	DET
issue-1746	112	27	person	person	NOUN
issue-1746	112	28	who	who	PRON
issue-1746	112	29	has	have	AUX
issue-1746	112	30	committed	commit	VERB
issue-1746	112	31	it	it	PRON
issue-1746	112	32	.	.	PUNCT
issue-1746	113	1	in	in	ADP
issue-1746	113	2	addition	addition	NOUN
issue-1746	113	3	,	,	PUNCT
issue-1746	113	4	in	in	ADP
issue-1746	113	5	relations	relation	NOUN
issue-1746	113	6	regulated	regulate	VERB
issue-1746	113	7	by	by	ADP
issue-1746	113	8	tax	tax	NOUN
issue-1746	113	9	legislation	legislation	NOUN
issue-1746	113	10	,	,	PUNCT
issue-1746	113	11	protection	protection	NOUN
issue-1746	113	12	of	of	ADP
issue-1746	113	13	a	a	DET
issue-1746	113	14	subjective	subjective	ADJ
issue-1746	113	15	right	right	NOUN
issue-1746	113	16	may	may	AUX
issue-1746	113	17	manifest	manifest	VERB
issue-1746	113	18	itself	itself	PRON
issue-1746	113	19	not	not	PART
issue-1746	113	20	only	only	ADV
issue-1746	113	21	in	in	ADP
issue-1746	113	22	court	court	NOUN
issue-1746	113	23	in	in	ADP
issue-1746	113	24	connection	connection	NOUN
issue-1746	113	25	with	with	ADP
issue-1746	113	26	the	the	DET
issue-1746	113	27	violation	violation	NOUN
issue-1746	113	28	by	by	ADP
issue-1746	113	29	an	an	DET
issue-1746	113	30	authorized	authorized	ADJ
issue-1746	113	31	party	party	NOUN
issue-1746	113	32	of	of	ADP
issue-1746	113	33	the	the	DET
issue-1746	113	34	rights	right	NOUN
issue-1746	113	35	of	of	ADP
issue-1746	113	36	a	a	DET
issue-1746	113	37	taxpayer	taxpayer	NOUN
issue-1746	113	38	or	or	CCONJ
issue-1746	113	39	the	the	DET
issue-1746	113	40	conditions	condition	NOUN
issue-1746	113	41	of	of	ADP
issue-1746	113	42	its	its	PRON
issue-1746	113	43	implementation	implementation	NOUN
issue-1746	113	44	,	,	PUNCT
issue-1746	113	45	but	but	CCONJ
issue-1746	113	46	also	also	ADV
issue-1746	113	47	in	in	ADP
issue-1746	113	48	the	the	DET
issue-1746	113	49	administrative	administrative	ADJ
issue-1746	113	50	procedure	procedure	NOUN
issue-1746	113	51	for	for	ADP
issue-1746	113	52	appealing	appeal	VERB
issue-1746	113	53	against	against	ADP
issue-1746	113	54	decisions	decision	NOUN
issue-1746	113	55	of	of	ADP
issue-1746	113	56	tax	tax	NOUN
issue-1746	113	57	authorities	authority	NOUN
issue-1746	113	58	on	on	ADP
issue-1746	113	59	their	their	PRON
issue-1746	113	60	legality	legality	NOUN
issue-1746	113	61	.	.	PUNCT
issue-1746	114	1	in	in	ADP
issue-1746	114	2	any	any	DET
issue-1746	114	3	case	case	NOUN
issue-1746	114	4	,	,	PUNCT
issue-1746	114	5	the	the	DET
issue-1746	114	6	need	need	NOUN
issue-1746	114	7	to	to	PART
issue-1746	114	8	apply	apply	VERB
issue-1746	114	9	remedies	remedy	NOUN
issue-1746	114	10	arises	arise	VERB
issue-1746	114	11	at	at	ADP
issue-1746	114	12	the	the	DET
issue-1746	114	13	moment	moment	NOUN
issue-1746	114	14	of	of	ADP
issue-1746	114	15	violation	violation	NOUN
issue-1746	114	16	or	or	CCONJ
issue-1746	114	17	denial	denial	NOUN
issue-1746	114	18	of	of	ADP
issue-1746	114	19	a	a	DET
issue-1746	114	20	right	right	NOUN
issue-1746	114	21	or	or	CCONJ
issue-1746	114	22	legally	legally	ADV
issue-1746	114	23	protected	protect	VERB
issue-1746	114	24	interest	interest	NOUN
issue-1746	114	25	,	,	PUNCT
issue-1746	114	26	which	which	PRON
issue-1746	114	27	has	have	VERB
issue-1746	114	28	one	one	NUM
issue-1746	114	29	of	of	ADP
issue-1746	114	30	the	the	DET
issue-1746	114	31	parties	party	NOUN
issue-1746	114	32	to	to	ADP
issue-1746	114	33	legal	legal	ADJ
issue-1746	114	34	relations	relation	NOUN
issue-1746	114	35	,	,	PUNCT
issue-1746	114	36	that	that	ADV
issue-1746	114	37	is	is	ADV
issue-1746	114	38	,	,	PUNCT
issue-1746	114	39	when	when	SCONJ
issue-1746	114	40	the	the	DET
issue-1746	114	41	intervention	intervention	NOUN
issue-1746	114	42	of	of	ADP
issue-1746	114	43	a	a	DET
issue-1746	114	44	competent	competent	ADJ
issue-1746	114	45	jurisdictional	jurisdictional	ADJ
issue-1746	114	46	body	body	NOUN
issue-1746	114	47	,	,	PUNCT
issue-1746	114	48	which	which	PRON
issue-1746	114	49	is	be	AUX
issue-1746	114	50	not	not	PART
issue-1746	114	51	a	a	DET
issue-1746	114	52	party	party	NOUN
issue-1746	114	53	to	to	ADP
issue-1746	114	54	the	the	DET
issue-1746	114	55	disputed	dispute	VERB
issue-1746	114	56	legal	legal	ADJ
issue-1746	114	57	relationship	relationship	NOUN
issue-1746	114	58	,	,	PUNCT
issue-1746	114	59	is	be	AUX
issue-1746	114	60	required	require	VERB
issue-1746	114	61	to	to	PART
issue-1746	114	62	implement	implement	VERB
issue-1746	114	63	the	the	DET
issue-1746	114	64	right	right	NOUN
issue-1746	114	65	or	or	CCONJ
issue-1746	114	66	protect	protect	VERB
issue-1746	114	67	the	the	DET
issue-1746	114	68	interest	interest	NOUN
issue-1746	114	69	.	.	PUNCT
issue-1746	115	1	d.	d.	PROPN
issue-1746	115	2	m.	m.	PROPN
issue-1746	115	3	chechot	chechot	PROPN
issue-1746	115	4	notes	note	NOUN
issue-1746	115	5	that	that	SCONJ
issue-1746	115	6	adopting	adopt	VERB
issue-1746	115	7	a	a	DET
issue-1746	115	8	norm	norm	NOUN
issue-1746	115	9	and	and	CCONJ
issue-1746	115	10	thereby	thereby	ADV
issue-1746	115	11	assuming	assume	VERB
issue-1746	115	12	the	the	DET
issue-1746	115	13	possibility	possibility	NOUN
issue-1746	115	14	of	of	ADP
issue-1746	115	15	emergence	emergence	NOUN
issue-1746	115	16	on	on	ADP
issue-1746	115	17	its	its	PRON
issue-1746	115	18	basis	basis	NOUN
issue-1746	115	19	of	of	ADP
issue-1746	115	20	subjective	subjective	ADJ
issue-1746	115	21	rights	right	NOUN
issue-1746	115	22	and	and	CCONJ
issue-1746	115	23	legal	legal	ADJ
issue-1746	115	24	duties	duty	NOUN
issue-1746	115	25	,	,	PUNCT
issue-1746	115	26	the	the	DET
issue-1746	115	27	state	state	NOUN
issue-1746	115	28	must	must	AUX
issue-1746	115	29	provide	provide	VERB
issue-1746	115	30	for	for	ADP
issue-1746	115	31	an	an	DET
issue-1746	115	32	appropriate	appropriate	ADJ
issue-1746	115	33	form	form	NOUN
issue-1746	115	34	of	of	ADP
issue-1746	115	35	protection	protection	NOUN
issue-1746	115	36	of	of	ADP
issue-1746	115	37	rights	right	NOUN
issue-1746	115	38	(	(	PUNCT
issue-1746	115	39	chechot	chechot	ADJ
issue-1746	115	40	,	,	PUNCT
issue-1746	115	41	1968	1968	NUM
issue-1746	115	42	)	)	PUNCT
issue-1746	115	43	.	.	PUNCT
issue-1746	116	1	at	at	ADP
issue-1746	116	2	one	one	NUM
issue-1746	116	3	time	time	NOUN
issue-1746	116	4	,	,	PUNCT
issue-1746	116	5	questions	question	NOUN
issue-1746	116	6	about	about	ADP
issue-1746	116	7	the	the	DET
issue-1746	116	8	forms	form	NOUN
issue-1746	116	9	of	of	ADP
issue-1746	116	10	protection	protection	NOUN
issue-1746	116	11	of	of	ADP
issue-1746	116	12	rights	right	NOUN
issue-1746	116	13	and	and	CCONJ
issue-1746	116	14	their	their	PRON
issue-1746	116	15	classification	classification	NOUN
issue-1746	116	16	were	be	AUX
issue-1746	116	17	the	the	DET
issue-1746	116	18	subject	subject	NOUN
issue-1746	116	19	of	of	ADP
issue-1746	116	20	extensive	extensive	ADJ
issue-1746	116	21	discussions	discussion	NOUN
issue-1746	116	22	among	among	ADP
issue-1746	116	23	proceduralists	proceduralist	NOUN
issue-1746	116	24	.	.	PUNCT
issue-1746	117	1	at	at	ADP
issue-1746	117	2	the	the	DET
issue-1746	117	3	same	same	ADJ
issue-1746	117	4	time	time	NOUN
issue-1746	117	5	,	,	PUNCT
issue-1746	117	6	the	the	DET
issue-1746	117	7	problem	problem	NOUN
issue-1746	117	8	was	be	AUX
issue-1746	117	9	considered	consider	VERB
issue-1746	117	10	mainly	mainly	ADV
issue-1746	117	11	from	from	ADP
issue-1746	117	12	the	the	DET
issue-1746	117	13	point	point	NOUN
issue-1746	117	14	of	of	ADP
issue-1746	117	15	view	view	NOUN
issue-1746	117	16	of	of	ADP
issue-1746	117	17	the	the	DET
issue-1746	117	18	protection	protection	NOUN
issue-1746	117	19	of	of	ADP
issue-1746	117	20	rights	right	NOUN
issue-1746	117	21	,	,	PUNCT
issue-1746	117	22	which	which	PRON
issue-1746	117	23	were	be	AUX
issue-1746	117	24	in	in	ADP
issue-1746	117	25	the	the	DET
issue-1746	117	26	framework	framework	NOUN
issue-1746	117	27	of	of	ADP
issue-1746	117	28	civil	civil	ADJ
issue-1746	117	29	law	law	NOUN
issue-1746	117	30	relations	relation	NOUN
issue-1746	117	31	.	.	PUNCT
issue-1746	118	1	such	such	DET
issue-1746	118	2	an	an	DET
issue-1746	118	3	approach	approach	NOUN
issue-1746	118	4	determined	determine	VERB
issue-1746	118	5	the	the	DET
issue-1746	118	6	specificity	specificity	NOUN
issue-1746	118	7	of	of	ADP
issue-1746	118	8	conclusions	conclusion	NOUN
issue-1746	118	9	about	about	ADP
issue-1746	118	10	the	the	DET
issue-1746	118	11	problem	problem	NOUN
issue-1746	118	12	of	of	ADP
issue-1746	118	13	protection	protection	NOUN
issue-1746	118	14	of	of	ADP
issue-1746	118	15	the	the	DET
issue-1746	118	16	right	right	NOUN
issue-1746	118	17	and	and	CCONJ
issue-1746	118	18	forms	form	NOUN
issue-1746	118	19	of	of	ADP
issue-1746	118	20	its	its	PRON
issue-1746	118	21	implementation	implementation	NOUN
issue-1746	118	22	,	,	PUNCT
issue-1746	118	23	which	which	PRON
issue-1746	118	24	also	also	ADV
issue-1746	118	25	included	include	VERB
issue-1746	118	26	non	non	ADJ
issue-1746	118	27	-	-	ADJ
issue-1746	118	28	jurisdictional	jurisdictional	ADJ
issue-1746	118	29	forms	form	NOUN
issue-1746	118	30	,	,	PUNCT
issue-1746	118	31	providing	provide	VERB
issue-1746	118	32	protection	protection	NOUN
issue-1746	118	33	of	of	ADP
issue-1746	118	34	rights	right	NOUN
issue-1746	118	35	directly	directly	ADV
issue-1746	118	36	within	within	ADP
issue-1746	118	37	the	the	DET
issue-1746	118	38	material	material	ADJ
issue-1746	118	39	legal	legal	ADJ
issue-1746	118	40	relations	relation	NOUN
issue-1746	118	41	,	,	PUNCT
issue-1746	118	42	carried	carry	VERB
issue-1746	118	43	out	out	ADP
issue-1746	118	44	by	by	ADP
issue-1746	118	45	the	the	DET
issue-1746	118	46	parties	party	NOUN
issue-1746	118	47	to	to	ADP
issue-1746	118	48	the	the	DET
issue-1746	118	49	legal	legal	ADJ
issue-1746	118	50	relations	relation	NOUN
issue-1746	118	51	themselves	themselves	PRON
issue-1746	118	52	.	.	PUNCT
issue-1746	119	1	at	at	ADP
issue-1746	119	2	the	the	DET
issue-1746	119	3	same	same	ADJ
issue-1746	119	4	time	time	NOUN
issue-1746	119	5	,	,	PUNCT
issue-1746	119	6	the	the	DET
issue-1746	119	7	predominant	predominant	ADJ
issue-1746	119	8	position	position	NOUN
issue-1746	119	9	on	on	ADP
issue-1746	119	10	the	the	DET
issue-1746	119	11	problem	problem	NOUN
issue-1746	119	12	was	be	AUX
issue-1746	119	13	held	hold	VERB
issue-1746	119	14	by	by	ADP
issue-1746	119	15	views	view	NOUN
issue-1746	119	16	according	accord	VERB
issue-1746	119	17	to	to	ADP
issue-1746	119	18	which	which	PRON
issue-1746	119	19	the	the	DET
issue-1746	119	20	form	form	NOUN
issue-1746	119	21	of	of	ADP
issue-1746	119	22	protection	protection	NOUN
issue-1746	119	23	of	of	ADP
issue-1746	119	24	subjective	subjective	ADJ
issue-1746	119	25	rights	right	NOUN
issue-1746	119	26	and	and	CCONJ
issue-1746	119	27	interests	interest	NOUN
issue-1746	119	28	is	be	AUX
issue-1746	119	29	understood	understand	VERB
issue-1746	119	30	as	as	ADP
issue-1746	119	31	a	a	DET
issue-1746	119	32	certain	certain	ADJ
issue-1746	119	33	procedure	procedure	NOUN
issue-1746	119	34	for	for	ADP
issue-1746	119	35	the	the	DET
issue-1746	119	36	protection	protection	NOUN
issue-1746	119	37	of	of	ADP
issue-1746	119	38	rights	right	NOUN
issue-1746	119	39	and	and	CCONJ
issue-1746	119	40	interests	interest	NOUN
issue-1746	119	41	,	,	PUNCT
issue-1746	119	42	carried	carry	VERB
issue-1746	119	43	out	out	ADP
issue-1746	119	44	by	by	ADP
issue-1746	119	45	a	a	DET
issue-1746	119	46	particular	particular	ADJ
issue-1746	119	47	jurisdictional	jurisdictional	ADJ
issue-1746	119	48	body	body	NOUN
issue-1746	119	49	,	,	PUNCT
issue-1746	119	50	depending	depend	VERB
issue-1746	119	51	on	on	ADP
issue-1746	119	52	its	its	PRON
issue-1746	119	53	powers	power	NOUN
issue-1746	119	54	.	.	PUNCT
issue-1746	120	1	the	the	DET
issue-1746	120	2	common	common	ADJ
issue-1746	120	3	feature	feature	NOUN
issue-1746	120	4	of	of	ADP
issue-1746	120	5	the	the	DET
issue-1746	120	6	jurisdictional	jurisdictional	ADJ
issue-1746	120	7	form	form	NOUN
issue-1746	120	8	of	of	ADP
issue-1746	120	9	protection	protection	NOUN
issue-1746	120	10	of	of	ADP
issue-1746	120	11	rights	right	NOUN
issue-1746	120	12	and	and	CCONJ
issue-1746	120	13	interests	interest	NOUN
issue-1746	120	14	is	be	AUX
issue-1746	120	15	that	that	SCONJ
issue-1746	120	16	it	it	PRON
issue-1746	120	17	is	be	AUX
issue-1746	120	18	carried	carry	VERB
issue-1746	120	19	out	out	ADP
issue-1746	120	20	by	by	ADP
issue-1746	120	21	a	a	DET
issue-1746	120	22	body	body	NOUN
issue-1746	120	23	authorized	authorize	VERB
issue-1746	120	24	by	by	ADP
issue-1746	120	25	the	the	DET
issue-1746	120	26	state	state	NOUN
issue-1746	120	27	under	under	ADP
issue-1746	120	28	current	current	ADJ
issue-1746	120	29	legislation	legislation	NOUN
issue-1746	120	30	to	to	PART
issue-1746	120	31	resolve	resolve	VERB
issue-1746	120	32	legal	legal	ADJ
issue-1746	120	33	conflicts	conflict	NOUN
issue-1746	120	34	;	;	PUNCT
issue-1746	120	35	activities	activity	NOUN
issue-1746	120	36	to	to	PART
issue-1746	120	37	protect	protect	VERB
issue-1746	120	38	rights	right	NOUN
issue-1746	120	39	and	and	CCONJ
issue-1746	120	40	legitimate	legitimate	ADJ
issue-1746	120	41	interests	interest	NOUN
issue-1746	120	42	take	take	VERB
issue-1746	120	43	place	place	NOUN
issue-1746	120	44	in	in	ADP
issue-1746	120	45	a	a	DET
issue-1746	120	46	certain	certain	ADJ
issue-1746	120	47	procedural	procedural	ADJ
issue-1746	120	48	form	form	NOUN
issue-1746	120	49	established	establish	VERB
issue-1746	120	50	by	by	ADP
issue-1746	120	51	law	law	NOUN
issue-1746	120	52	for	for	ADP
issue-1746	120	53	this	this	DET
issue-1746	120	54	subject	subject	NOUN
issue-1746	120	55	of	of	ADP
issue-1746	120	56	authority	authority	NOUN
issue-1746	120	57	;	;	PUNCT
issue-1746	120	58	the	the	DET
issue-1746	120	59	legal	legal	ADJ
issue-1746	120	60	act	act	NOUN
issue-1746	120	61	adopted	adopt	VERB
issue-1746	120	62	on	on	ADP
issue-1746	120	63	the	the	DET
issue-1746	120	64	case	case	NOUN
issue-1746	120	65	is	be	AUX
issue-1746	120	66	binding	bind	VERB
issue-1746	120	67	.	.	PUNCT
issue-1746	121	1	appeal	appeal	NOUN
issue-1746	121	2	of	of	ADP
issue-1746	121	3	an	an	DET
issue-1746	121	4	interested	interested	ADJ
issue-1746	121	5	person	person	NOUN
issue-1746	121	6	for	for	ADP
issue-1746	121	7	protection	protection	NOUN
issue-1746	121	8	of	of	ADP
issue-1746	121	9	his/	his/	NUM
issue-1746	121	10	her	her	PRON
issue-1746	121	11	rights	right	NOUN
issue-1746	121	12	is	be	AUX
issue-1746	121	13	aimed	aim	VERB
issue-1746	121	14	not	not	PART
issue-1746	121	15	only	only	ADV
issue-1746	121	16	at	at	ADP
issue-1746	121	17	realization	realization	NOUN
issue-1746	121	18	of	of	ADP
issue-1746	121	19	guarantees	guarantee	NOUN
issue-1746	121	20	of	of	ADP
issue-1746	121	21	their	their	PRON
issue-1746	121	22	realization	realization	NOUN
issue-1746	121	23	,	,	PUNCT
issue-1746	121	24	but	but	CCONJ
issue-1746	121	25	also	also	ADV
issue-1746	121	26	at	at	ADP
issue-1746	121	27	resolution	resolution	NOUN
issue-1746	121	28	of	of	ADP
issue-1746	121	29	the	the	DET
issue-1746	121	30	arisen	arisen	ADJ
issue-1746	121	31	conflict	conflict	NOUN
issue-1746	121	32	.	.	PUNCT
issue-1746	122	1	the	the	DET
issue-1746	122	2	need	need	NOUN
issue-1746	122	3	to	to	PART
issue-1746	122	4	have	have	AUX
issue-1746	122	5	certain	certain	ADJ
issue-1746	122	6	legal	legal	ADJ
issue-1746	122	7	means	mean	NOUN
issue-1746	122	8	of	of	ADP
issue-1746	122	9	resolving	resolve	VERB
issue-1746	122	10	a	a	DET
issue-1746	122	11	legal	legal	ADJ
issue-1746	122	12	conflict	conflict	NOUN
issue-1746	122	13	is	be	AUX
issue-1746	122	14	an	an	DET
issue-1746	122	15	integral	integral	ADJ
issue-1746	122	16	element	element	NOUN
issue-1746	122	17	of	of	ADP
issue-1746	122	18	legal	legal	ADJ
issue-1746	122	19	regulation	regulation	NOUN
issue-1746	122	20	,	,	PUNCT
issue-1746	122	21	since	since	SCONJ
issue-1746	122	22	it	it	PRON
issue-1746	122	23	ensures	ensure	VERB
issue-1746	122	24	the	the	DET
issue-1746	122	25	implementation	implementation	NOUN
issue-1746	122	26	of	of	ADP
issue-1746	122	27	a	a	DET
issue-1746	122	28	legal	legal	ADJ
issue-1746	122	29	norm	norm	NOUN
issue-1746	122	30	and	and	CCONJ
issue-1746	122	31	its	its	PRON
issue-1746	122	32	stability	stability	NOUN
issue-1746	122	33	.	.	PUNCT
issue-1746	123	1	5	5	X
issue-1746	123	2	.	.	X
issue-1746	123	3	mechanism	mechanism	NOUN
issue-1746	123	4	for	for	ADP
issue-1746	123	5	resolving	resolve	VERB
issue-1746	123	6	conflicts	conflict	NOUN
issue-1746	123	7	in	in	ADP
issue-1746	123	8	the	the	DET
issue-1746	123	9	sphere	sphere	NOUN
issue-1746	123	10	of	of	ADP
issue-1746	123	11	tax	tax	NOUN
issue-1746	123	12	and	and	CCONJ
issue-1746	123	13	legal	legal	ADJ
issue-1746	123	14	relations	relation	NOUN
issue-1746	123	15	the	the	DET
issue-1746	123	16	mechanism	mechanism	NOUN
issue-1746	123	17	of	of	ADP
issue-1746	123	18	conflict	conflict	NOUN
issue-1746	123	19	resolution	resolution	NOUN
issue-1746	123	20	in	in	ADP
issue-1746	123	21	the	the	DET
issue-1746	123	22	sphere	sphere	NOUN
issue-1746	123	23	of	of	ADP
issue-1746	123	24	tax	tax	NOUN
issue-1746	123	25	-	-	PUNCT
issue-1746	123	26	legal	legal	ADJ
issue-1746	123	27	relations	relation	NOUN
issue-1746	123	28	has	have	VERB
issue-1746	123	29	certain	certain	ADJ
issue-1746	123	30	features	feature	NOUN
issue-1746	123	31	,	,	PUNCT
issue-1746	123	32	reflecting	reflect	VERB
issue-1746	123	33	the	the	DET
issue-1746	123	34	priority	priority	NOUN
issue-1746	123	35	of	of	ADP
issue-1746	123	36	power	power	NOUN
issue-1746	123	37	legal	legal	ADJ
issue-1746	123	38	impact	impact	NOUN
issue-1746	123	39	on	on	ADP
issue-1746	123	40	such	such	ADJ
issue-1746	123	41	relations	relation	NOUN
issue-1746	123	42	and	and	CCONJ
issue-1746	123	43	their	their	PRON
issue-1746	123	44	public	public	ADJ
issue-1746	123	45	nature	nature	NOUN
issue-1746	123	46	.	.	PUNCT
issue-1746	124	1	according	accord	VERB
issue-1746	124	2	to	to	ADP
issue-1746	124	3	yu	yu	PROPN
issue-1746	124	4	.	.	PUNCT
issue-1746	124	5	a.	a.	PROPN
issue-1746	124	6	krokhina	krokhina	PROPN
issue-1746	124	7	,	,	PUNCT
issue-1746	124	8	potentially	potentially	ADV
issue-1746	124	9	the	the	DET
issue-1746	124	10	parties	party	NOUN
issue-1746	124	11	to	to	ADP
issue-1746	124	12	such	such	DET
issue-1746	124	13	a	a	DET
issue-1746	124	14	conflict	conflict	NOUN
issue-1746	124	15	can	can	AUX
issue-1746	124	16	resolve	resolve	VERB
issue-1746	124	17	the	the	DET
issue-1746	124	18	confrontation	confrontation	NOUN
issue-1746	124	19	between	between	ADP
issue-1746	124	20	them	they	PRON
issue-1746	124	21	through	through	ADP
issue-1746	124	22	informal	informal	ADJ
issue-1746	124	23	procedures	procedure	NOUN
issue-1746	124	24	.	.	PUNCT
issue-1746	125	1	however	however	ADV
issue-1746	125	2	,	,	PUNCT
issue-1746	125	3	the	the	DET
issue-1746	125	4	participation	participation	NOUN
issue-1746	125	5	of	of	ADP
issue-1746	125	6	the	the	DET
issue-1746	125	7	state	state	NOUN
issue-1746	125	8	in	in	ADP
issue-1746	125	9	the	the	DET
issue-1746	125	10	person	person	NOUN
issue-1746	125	11	of	of	ADP
issue-1746	125	12	authorized	authorize	VERB
issue-1746	125	13	bodies	body	NOUN
issue-1746	125	14	of	of	ADP
issue-1746	125	15	power	power	NOUN
issue-1746	125	16	as	as	ADP
issue-1746	125	17	a	a	DET
issue-1746	125	18	mandatory	mandatory	ADJ
issue-1746	125	19	subject	subject	NOUN
issue-1746	125	20	of	of	ADP
issue-1746	125	21	tax	tax	NOUN
issue-1746	125	22	-	-	PUNCT
issue-1746	125	23	legal	legal	ADJ
issue-1746	125	24	relations	relation	NOUN
issue-1746	125	25	in	in	ADP
issue-1746	125	26	conjunction	conjunction	NOUN
issue-1746	125	27	with	with	ADP
issue-1746	125	28	the	the	DET
issue-1746	125	29	prevailing	prevail	VERB
issue-1746	125	30	imperative	imperative	ADJ
issue-1746	125	31	method	method	NOUN
issue-1746	125	32	of	of	ADP
issue-1746	125	33	legal	legal	ADJ
issue-1746	125	34	regulation	regulation	NOUN
issue-1746	125	35	of	of	ADP
issue-1746	125	36	this	this	DET
issue-1746	125	37	area	area	NOUN
issue-1746	125	38	of	of	ADP
issue-1746	125	39	relations	relation	NOUN
issue-1746	125	40	does	do	AUX
issue-1746	125	41	not	not	PART
issue-1746	125	42	allow	allow	VERB
issue-1746	125	43	to	to	PART
issue-1746	125	44	talk	talk	VERB
issue-1746	125	45	about	about	ADP
issue-1746	125	46	the	the	DET
issue-1746	125	47	widespread	widespread	ADJ
issue-1746	125	48	use	use	NOUN
issue-1746	125	49	and	and	CCONJ
issue-1746	125	50	effectiveness	effectiveness	NOUN
issue-1746	125	51	of	of	ADP
issue-1746	125	52	such	such	ADJ
issue-1746	125	53	procedures	procedure	NOUN
issue-1746	125	54	(	(	PUNCT
issue-1746	125	55	krohina	krohina	NOUN
issue-1746	125	56	,	,	PUNCT
issue-1746	125	57	2003	2003	NUM
issue-1746	125	58	)	)	PUNCT
issue-1746	125	59	.	.	PUNCT
issue-1746	126	1	baltic	baltic	PROPN
issue-1746	126	2	journal	journal	PROPN
issue-1746	126	3	of	of	ADP
issue-1746	126	4	economic	economic	ADJ
issue-1746	126	5	studies	study	NOUN
issue-1746	126	6	41	41	NUM
issue-1746	126	7	vol	vol	NOUN
issue-1746	126	8	.	.	PROPN
issue-1746	126	9	8	8	NUM
issue-1746	127	1	no	no	NOUN
issue-1746	127	2	.	.	NOUN
issue-1746	127	3	2	2	NUM
issue-1746	127	4	,	,	PUNCT
issue-1746	127	5	2022	2022	NUM
issue-1746	127	6	indeed	indeed	ADV
issue-1746	127	7	,	,	PUNCT
issue-1746	127	8	the	the	DET
issue-1746	127	9	protection	protection	NOUN
issue-1746	127	10	of	of	ADP
issue-1746	127	11	violated	violate	VERB
issue-1746	127	12	rights	right	NOUN
issue-1746	127	13	and	and	CCONJ
issue-1746	127	14	legitimate	legitimate	ADJ
issue-1746	127	15	interests	interest	NOUN
issue-1746	127	16	of	of	ADP
issue-1746	127	17	the	the	DET
issue-1746	127	18	subjects	subject	NOUN
issue-1746	127	19	of	of	ADP
issue-1746	127	20	public	public	ADJ
issue-1746	127	21	-	-	PUNCT
issue-1746	127	22	law	law	NOUN
issue-1746	127	23	relations	relation	NOUN
issue-1746	127	24	is	be	AUX
issue-1746	127	25	carried	carry	VERB
issue-1746	127	26	out	out	ADP
issue-1746	127	27	by	by	ADP
issue-1746	127	28	controlling	control	VERB
issue-1746	127	29	the	the	DET
issue-1746	127	30	legality	legality	NOUN
issue-1746	127	31	of	of	ADP
issue-1746	127	32	actions	action	NOUN
issue-1746	127	33	(	(	PUNCT
issue-1746	127	34	inaction	inaction	NOUN
issue-1746	127	35	)	)	PUNCT
issue-1746	127	36	of	of	ADP
issue-1746	127	37	the	the	DET
issue-1746	127	38	subjects	subject	NOUN
issue-1746	127	39	of	of	ADP
issue-1746	127	40	powers	power	NOUN
issue-1746	127	41	and	and	CCONJ
issue-1746	127	42	acts	act	NOUN
issue-1746	127	43	adopted	adopt	VERB
issue-1746	127	44	by	by	ADP
issue-1746	127	45	them	they	PRON
issue-1746	127	46	.	.	PUNCT
issue-1746	128	1	current	current	ADJ
issue-1746	128	2	tax	tax	NOUN
issue-1746	128	3	legislation	legislation	NOUN
issue-1746	128	4	as	as	ADP
issue-1746	128	5	a	a	DET
issue-1746	128	6	way	way	NOUN
issue-1746	128	7	to	to	PART
issue-1746	128	8	protect	protect	VERB
issue-1746	128	9	the	the	DET
issue-1746	128	10	rights	right	NOUN
issue-1746	128	11	provides	provide	VERB
issue-1746	128	12	for	for	ADP
issue-1746	128	13	the	the	DET
issue-1746	128	14	possibility	possibility	NOUN
issue-1746	128	15	of	of	ADP
issue-1746	128	16	invalidating	invalidate	VERB
issue-1746	128	17	the	the	DET
issue-1746	128	18	act	act	NOUN
issue-1746	128	19	of	of	ADP
issue-1746	128	20	the	the	DET
issue-1746	128	21	tax	tax	NOUN
issue-1746	128	22	authority	authority	NOUN
issue-1746	128	23	,	,	PUNCT
issue-1746	128	24	and	and	CCONJ
issue-1746	128	25	its	its	PRON
issue-1746	128	26	actions	action	NOUN
issue-1746	128	27	(	(	PUNCT
issue-1746	128	28	inaction	inaction	NOUN
issue-1746	128	29	)	)	PUNCT
issue-1746	128	30	–	–	PUNCT
issue-1746	128	31	not	not	PART
issue-1746	128	32	in	in	ADP
issue-1746	128	33	accordance	accordance	NOUN
issue-1746	128	34	with	with	ADP
issue-1746	128	35	the	the	DET
issue-1746	128	36	law	law	NOUN
issue-1746	128	37	.	.	PUNCT
issue-1746	129	1	the	the	DET
issue-1746	129	2	application	application	NOUN
issue-1746	129	3	of	of	ADP
issue-1746	129	4	protective	protective	ADJ
issue-1746	129	5	measures	measure	NOUN
issue-1746	129	6	legislation	legislation	NOUN
issue-1746	129	7	provides	provide	VERB
issue-1746	129	8	for	for	ADP
issue-1746	129	9	through	through	ADP
issue-1746	129	10	the	the	DET
issue-1746	129	11	intervention	intervention	NOUN
issue-1746	129	12	of	of	ADP
issue-1746	129	13	a	a	DET
issue-1746	129	14	third	third	ADJ
issue-1746	129	15	party	party	NOUN
issue-1746	129	16	acting	act	VERB
issue-1746	129	17	as	as	ADP
issue-1746	129	18	an	an	DET
issue-1746	129	19	arbitrator	arbitrator	NOUN
issue-1746	129	20	in	in	ADP
issue-1746	129	21	resolving	resolve	VERB
issue-1746	129	22	the	the	DET
issue-1746	129	23	dispute	dispute	NOUN
issue-1746	129	24	.	.	PUNCT
issue-1746	130	1	these	these	PRON
issue-1746	130	2	are	be	AUX
issue-1746	130	3	,	,	PUNCT
issue-1746	130	4	in	in	ADP
issue-1746	130	5	accordance	accordance	NOUN
issue-1746	130	6	with	with	ADP
issue-1746	130	7	the	the	DET
issue-1746	130	8	tax	tax	NOUN
issue-1746	130	9	code	code	NOUN
issue-1746	130	10	of	of	ADP
issue-1746	130	11	ukraine	ukraine	NOUN
issue-1746	130	12	,	,	PUNCT
issue-1746	130	13	the	the	DET
issue-1746	130	14	tax	tax	NOUN
issue-1746	130	15	authority	authority	NOUN
issue-1746	130	16	of	of	ADP
issue-1746	130	17	the	the	DET
issue-1746	130	18	highest	high	ADJ
issue-1746	130	19	level	level	NOUN
issue-1746	130	20	or	or	CCONJ
issue-1746	130	21	the	the	DET
issue-1746	130	22	court	court	NOUN
issue-1746	130	23	,	,	PUNCT
issue-1746	130	24	as	as	SCONJ
issue-1746	130	25	described	describe	VERB
issue-1746	130	26	above	above	ADV
issue-1746	130	27	(	(	PUNCT
issue-1746	130	28	para	para	PROPN
issue-1746	130	29	.	.	PUNCT
issue-1746	131	1	56.18	56.18	NUM
issue-1746	131	2	of	of	ADP
issue-1746	131	3	article	article	NOUN
issue-1746	131	4	56	56	NUM
issue-1746	131	5	of	of	ADP
issue-1746	131	6	the	the	DET
issue-1746	131	7	tax	tax	NOUN
issue-1746	131	8	code	code	NOUN
issue-1746	131	9	of	of	ADP
issue-1746	131	10	ukraine	ukraine	NOUN
issue-1746	131	11	)	)	PUNCT
issue-1746	131	12	.	.	PUNCT
issue-1746	132	1	thus	thus	ADV
issue-1746	132	2	,	,	PUNCT
issue-1746	132	3	according	accord	VERB
issue-1746	132	4	to	to	ADP
issue-1746	132	5	paragraph	paragraph	NOUN
issue-1746	132	6	56.2	56.2	NUM
issue-1746	132	7	of	of	ADP
issue-1746	132	8	article	article	NOUN
issue-1746	132	9	56	56	NUM
issue-1746	132	10	of	of	ADP
issue-1746	132	11	the	the	DET
issue-1746	132	12	tax	tax	NOUN
issue-1746	132	13	code	code	NOUN
issue-1746	132	14	of	of	ADP
issue-1746	132	15	ukraine	ukraine	NOUN
issue-1746	132	16	,	,	PUNCT
issue-1746	132	17	if	if	SCONJ
issue-1746	132	18	the	the	DET
issue-1746	132	19	taxpayer	taxpayer	NOUN
issue-1746	132	20	believes	believe	VERB
issue-1746	132	21	that	that	SCONJ
issue-1746	132	22	the	the	DET
issue-1746	132	23	supervisory	supervisory	ADJ
issue-1746	132	24	authority	authority	NOUN
issue-1746	132	25	incorrectly	incorrectly	ADV
issue-1746	132	26	determined	determine	VERB
issue-1746	132	27	the	the	DET
issue-1746	132	28	amount	amount	NOUN
issue-1746	132	29	of	of	ADP
issue-1746	132	30	monetary	monetary	ADJ
issue-1746	132	31	liability	liability	NOUN
issue-1746	132	32	or	or	CCONJ
issue-1746	132	33	made	make	VERB
issue-1746	132	34	any	any	DET
issue-1746	132	35	other	other	ADJ
issue-1746	132	36	decision	decision	NOUN
issue-1746	132	37	,	,	PUNCT
issue-1746	132	38	contrary	contrary	ADV
issue-1746	132	39	to	to	ADP
issue-1746	132	40	law	law	NOUN
issue-1746	132	41	or	or	CCONJ
issue-1746	132	42	beyond	beyond	ADP
issue-1746	132	43	the	the	DET
issue-1746	132	44	powers	power	NOUN
issue-1746	132	45	of	of	ADP
issue-1746	132	46	the	the	DET
issue-1746	132	47	supervisory	supervisory	ADJ
issue-1746	132	48	authority	authority	NOUN
issue-1746	132	49	established	establish	VERB
issue-1746	132	50	by	by	ADP
issue-1746	132	51	this	this	DET
issue-1746	132	52	code	code	NOUN
issue-1746	132	53	or	or	CCONJ
issue-1746	132	54	other	other	ADJ
issue-1746	132	55	laws	law	NOUN
issue-1746	132	56	of	of	ADP
issue-1746	132	57	ukraine	ukraine	NOUN
issue-1746	132	58	,	,	PUNCT
issue-1746	132	59	such	such	ADJ
issue-1746	132	60	taxpayer	taxpayer	NOUN
issue-1746	132	61	has	have	VERB
issue-1746	132	62	the	the	DET
issue-1746	132	63	right	right	NOUN
issue-1746	132	64	to	to	PART
issue-1746	132	65	appeal	appeal	VERB
issue-1746	132	66	for	for	ADP
issue-1746	132	67	review	review	NOUN
issue-1746	132	68	of	of	ADP
issue-1746	132	69	this	this	DET
issue-1746	132	70	decision	decision	NOUN
issue-1746	132	71	to	to	ADP
issue-1746	132	72	the	the	DET
issue-1746	132	73	supervisory	supervisory	ADJ
issue-1746	132	74	authority	authority	NOUN
issue-1746	132	75	of	of	ADP
issue-1746	132	76	the	the	DET
issue-1746	132	77	highest	high	ADJ
issue-1746	132	78	level	level	NOUN
issue-1746	132	79	(	(	PUNCT
issue-1746	132	80	podatkovyi	podatkovyi	NOUN
issue-1746	132	81	kodeks	kodek	VERB
issue-1746	132	82	ukrainy	ukrainy	ADJ
issue-1746	132	83	vid	vid	NOUN
issue-1746	132	84	2	2	NUM
issue-1746	132	85	hrudnia	hrudnia	NOUN
issue-1746	132	86	2010	2010	NUM
issue-1746	132	87	roku	roku	PROPN
issue-1746	132	88	№	№	ADJ
issue-1746	132	89	2755	2755	NUM
issue-1746	132	90	-	-	SYM
issue-1746	132	91	vi	vi	NOUN
issue-1746	132	92	)	)	PUNCT
issue-1746	132	93	.	.	PUNCT
issue-1746	133	1	according	accord	VERB
issue-1746	133	2	to	to	ADP
issue-1746	133	3	item	item	NOUN
issue-1746	133	4	56.3	56.3	NUM
issue-1746	133	5	article	article	NOUN
issue-1746	133	6	56	56	NUM
issue-1746	133	7	of	of	ADP
issue-1746	133	8	the	the	DET
issue-1746	133	9	same	same	ADJ
issue-1746	133	10	code	code	NOUN
issue-1746	133	11	the	the	DET
issue-1746	133	12	complaint	complaint	NOUN
issue-1746	133	13	shall	shall	AUX
issue-1746	133	14	be	be	AUX
issue-1746	133	15	submitted	submit	VERB
issue-1746	133	16	to	to	ADP
issue-1746	133	17	a	a	DET
issue-1746	133	18	higher	high	ADJ
issue-1746	133	19	level	level	NOUN
issue-1746	133	20	supervisory	supervisory	ADJ
issue-1746	133	21	authority	authority	NOUN
issue-1746	133	22	in	in	ADP
issue-1746	133	23	writing	writing	NOUN
issue-1746	133	24	or	or	CCONJ
issue-1746	133	25	electronically	electronically	ADV
issue-1746	133	26	by	by	ADP
issue-1746	133	27	means	mean	NOUN
issue-1746	133	28	of	of	ADP
issue-1746	133	29	electronic	electronic	ADJ
issue-1746	133	30	communication	communication	NOUN
issue-1746	133	31	(	(	PUNCT
issue-1746	133	32	if	if	SCONJ
issue-1746	133	33	necessary	necessary	ADJ
issue-1746	133	34	–	–	PUNCT
issue-1746	133	35	with	with	ADP
issue-1746	133	36	duly	duly	ADV
issue-1746	133	37	certified	certify	VERB
issue-1746	133	38	copies	copy	NOUN
issue-1746	133	39	of	of	ADP
issue-1746	133	40	documents	document	NOUN
issue-1746	133	41	,	,	PUNCT
issue-1746	133	42	calculations	calculation	NOUN
issue-1746	133	43	and	and	CCONJ
issue-1746	133	44	evidence	evidence	NOUN
issue-1746	133	45	,	,	PUNCT
issue-1746	133	46	which	which	PRON
issue-1746	133	47	the	the	DET
issue-1746	133	48	taxpayer	taxpayer	NOUN
issue-1746	133	49	considers	consider	VERB
issue-1746	133	50	necessary	necessary	ADJ
issue-1746	133	51	to	to	PART
issue-1746	133	52	provide	provide	VERB
issue-1746	133	53	with	with	ADP
issue-1746	133	54	the	the	DET
issue-1746	133	55	requirements	requirement	NOUN
issue-1746	133	56	of	of	ADP
issue-1746	133	57	item	item	NOUN
issue-1746	133	58	44.6	44.6	NUM
issue-1746	133	59	article	article	NOUN
issue-1746	133	60	44	44	NUM
issue-1746	133	61	of	of	ADP
issue-1746	133	62	the	the	DET
issue-1746	133	63	code	code	NOUN
issue-1746	133	64	)	)	PUNCT
issue-1746	133	65	within	within	ADP
issue-1746	133	66	10	10	NUM
issue-1746	133	67	working	work	VERB
issue-1746	133	68	days	day	NOUN
issue-1746	133	69	following	follow	VERB
issue-1746	133	70	the	the	DET
issue-1746	133	71	day	day	NOUN
issue-1746	133	72	the	the	DET
issue-1746	133	73	taxpayer	taxpayer	NOUN
issue-1746	133	74	received	receive	VERB
issue-1746	133	75	the	the	DET
issue-1746	133	76	tax	tax	NOUN
issue-1746	133	77	notification	notification	NOUN
issue-1746	133	78	-	-	PUNCT
issue-1746	133	79	decision	decision	NOUN
issue-1746	133	80	or	or	CCONJ
issue-1746	133	81	other	other	ADJ
issue-1746	133	82	appealed	appeal	VERB
issue-1746	133	83	decision	decision	NOUN
issue-1746	133	84	of	of	ADP
issue-1746	133	85	supervisory	supervisory	ADJ
issue-1746	133	86	authority	authority	NOUN
issue-1746	133	87	.	.	PUNCT
issue-1746	134	1	complaints	complaint	NOUN
issue-1746	134	2	against	against	ADP
issue-1746	134	3	decisions	decision	NOUN
issue-1746	134	4	of	of	ADP
issue-1746	134	5	territorial	territorial	ADJ
issue-1746	134	6	bodies	body	NOUN
issue-1746	134	7	of	of	ADP
issue-1746	134	8	the	the	DET
issue-1746	134	9	central	central	ADJ
issue-1746	134	10	body	body	NOUN
issue-1746	134	11	of	of	ADP
issue-1746	134	12	the	the	DET
issue-1746	134	13	executive	executive	ADJ
issue-1746	134	14	power	power	NOUN
issue-1746	134	15	,	,	PUNCT
issue-1746	134	16	which	which	PRON
issue-1746	134	17	implements	implement	VERB
issue-1746	134	18	the	the	DET
issue-1746	134	19	state	state	NOUN
issue-1746	134	20	tax	tax	NOUN
issue-1746	134	21	policy	policy	NOUN
issue-1746	134	22	,	,	PUNCT
issue-1746	134	23	shall	shall	AUX
issue-1746	134	24	be	be	AUX
issue-1746	134	25	submitted	submit	VERB
issue-1746	134	26	to	to	ADP
issue-1746	134	27	the	the	DET
issue-1746	134	28	central	central	ADJ
issue-1746	134	29	body	body	NOUN
issue-1746	134	30	of	of	ADP
issue-1746	134	31	the	the	DET
issue-1746	134	32	executive	executive	ADJ
issue-1746	134	33	power	power	NOUN
issue-1746	134	34	,	,	PUNCT
issue-1746	134	35	which	which	PRON
issue-1746	134	36	implements	implement	VERB
issue-1746	134	37	the	the	DET
issue-1746	134	38	state	state	NOUN
issue-1746	134	39	tax	tax	NOUN
issue-1746	134	40	policy	policy	NOUN
issue-1746	134	41	(	(	PUNCT
issue-1746	134	42	podatkovyi	podatkovyi	NOUN
issue-1746	134	43	kodeks	kodek	VERB
issue-1746	134	44	ukrainy	ukrainy	ADJ
issue-1746	134	45	vid	vid	NOUN
issue-1746	134	46	2	2	NUM
issue-1746	134	47	hrudnia	hrudnia	NOUN
issue-1746	134	48	2010	2010	NUM
issue-1746	134	49	roku	roku	PROPN
issue-1746	134	50	№	№	ADJ
issue-1746	134	51	2755	2755	NUM
issue-1746	134	52	-	-	SYM
issue-1746	134	53	vi	vi	NOUN
issue-1746	134	54	)	)	PUNCT
issue-1746	134	55	.	.	PUNCT
issue-1746	135	1	however	however	ADV
issue-1746	135	2	,	,	PUNCT
issue-1746	135	3	even	even	ADV
issue-1746	135	4	at	at	ADP
issue-1746	135	5	this	this	DET
issue-1746	135	6	stage	stage	NOUN
issue-1746	135	7	of	of	ADP
issue-1746	135	8	conflict	conflict	NOUN
issue-1746	135	9	in	in	ADP
issue-1746	135	10	the	the	DET
issue-1746	135	11	publiclaw	publiclaw	NOUN
issue-1746	135	12	sphere	sphere	ADV
issue-1746	135	13	there	there	PRON
issue-1746	135	14	are	be	VERB
issue-1746	135	15	inherent	inherent	ADJ
issue-1746	135	16	features	feature	NOUN
issue-1746	135	17	related	relate	VERB
issue-1746	135	18	to	to	ADP
issue-1746	135	19	the	the	DET
issue-1746	135	20	effectiveness	effectiveness	NOUN
issue-1746	135	21	of	of	ADP
issue-1746	135	22	application	application	NOUN
issue-1746	135	23	of	of	ADP
issue-1746	135	24	protective	protective	ADJ
issue-1746	135	25	measures	measure	NOUN
issue-1746	135	26	,	,	PUNCT
issue-1746	135	27	in	in	ADP
issue-1746	135	28	particular	particular	ADJ
issue-1746	135	29	,	,	PUNCT
issue-1746	135	30	in	in	ADP
issue-1746	135	31	the	the	DET
issue-1746	135	32	case	case	NOUN
issue-1746	135	33	of	of	ADP
issue-1746	135	34	disagreement	disagreement	NOUN
issue-1746	135	35	,	,	PUNCT
issue-1746	135	36	when	when	SCONJ
issue-1746	135	37	the	the	DET
issue-1746	135	38	issue	issue	NOUN
issue-1746	135	39	,	,	PUNCT
issue-1746	135	40	about	about	ADP
issue-1746	135	41	which	which	PRON
issue-1746	135	42	the	the	DET
issue-1746	135	43	taxpayer	taxpayer	NOUN
issue-1746	135	44	has	have	AUX
issue-1746	135	45	applied	apply	VERB
issue-1746	135	46	to	to	ADP
issue-1746	135	47	the	the	DET
issue-1746	135	48	tax	tax	NOUN
issue-1746	135	49	authority	authority	NOUN
issue-1746	135	50	of	of	ADP
issue-1746	135	51	the	the	DET
issue-1746	135	52	highest	high	ADJ
issue-1746	135	53	level	level	NOUN
issue-1746	135	54	,	,	PUNCT
issue-1746	135	55	is	be	AUX
issue-1746	135	56	under	under	ADP
issue-1746	135	57	consideration	consideration	NOUN
issue-1746	135	58	of	of	ADP
issue-1746	135	59	this	this	DET
issue-1746	135	60	sub	sub	NOUN
issue-1746	135	61	-	-	NOUN
issue-1746	135	62	authority	authority	NOUN
issue-1746	135	63	and	and	CCONJ
issue-1746	135	64	is	be	AUX
issue-1746	135	65	decided	decide	VERB
issue-1746	135	66	at	at	ADP
issue-1746	135	67	its	its	PRON
issue-1746	135	68	discretion	discretion	NOUN
issue-1746	135	69	in	in	ADP
issue-1746	135	70	accordance	accordance	NOUN
issue-1746	135	71	with	with	ADP
issue-1746	135	72	the	the	DET
issue-1746	135	73	current	current	ADJ
issue-1746	135	74	legislation	legislation	NOUN
issue-1746	135	75	,	,	PUNCT
issue-1746	135	76	applying	apply	VERB
issue-1746	135	77	discretionary	discretionary	ADJ
issue-1746	135	78	powers	power	NOUN
issue-1746	135	79	.	.	PUNCT
issue-1746	136	1	n.	n.	PROPN
issue-1746	136	2	h.	h.	PROPN
issue-1746	136	3	pavlenko	pavlenko	PROPN
issue-1746	136	4	notes	note	VERB
issue-1746	136	5	that	that	SCONJ
issue-1746	136	6	the	the	DET
issue-1746	136	7	actions	action	NOUN
issue-1746	136	8	of	of	ADP
issue-1746	136	9	the	the	DET
issue-1746	136	10	subject	subject	NOUN
issue-1746	136	11	of	of	ADP
issue-1746	136	12	power	power	NOUN
issue-1746	136	13	,	,	PUNCT
issue-1746	136	14	protecting	protect	VERB
issue-1746	136	15	the	the	DET
issue-1746	136	16	public	public	ADJ
issue-1746	136	17	interests	interest	NOUN
issue-1746	136	18	of	of	ADP
issue-1746	136	19	the	the	DET
issue-1746	136	20	state	state	NOUN
issue-1746	136	21	are	be	AUX
issue-1746	136	22	always	always	ADV
issue-1746	136	23	presumed	presume	VERB
issue-1746	136	24	lawful	lawful	ADJ
issue-1746	136	25	.	.	PUNCT
issue-1746	137	1	this	this	PRON
issue-1746	137	2	allows	allow	VERB
issue-1746	137	3	,	,	PUNCT
issue-1746	137	4	on	on	ADP
issue-1746	137	5	the	the	DET
issue-1746	137	6	one	one	NUM
issue-1746	137	7	hand	hand	NOUN
issue-1746	137	8	,	,	PUNCT
issue-1746	137	9	to	to	PART
issue-1746	137	10	consider	consider	VERB
issue-1746	137	11	his	his	PRON
issue-1746	137	12	actions	action	NOUN
issue-1746	137	13	lawful	lawful	ADJ
issue-1746	137	14	until	until	SCONJ
issue-1746	137	15	they	they	PRON
issue-1746	137	16	are	be	AUX
issue-1746	137	17	recognized	recognize	VERB
issue-1746	137	18	as	as	ADP
issue-1746	137	19	unlawful	unlawful	ADJ
issue-1746	137	20	and	and	CCONJ
issue-1746	137	21	cancelled	cancel	VERB
issue-1746	137	22	,	,	PUNCT
issue-1746	137	23	and	and	CCONJ
issue-1746	137	24	,	,	PUNCT
issue-1746	137	25	on	on	ADP
issue-1746	137	26	the	the	DET
issue-1746	137	27	other	other	ADJ
issue-1746	137	28	hand	hand	NOUN
issue-1746	137	29	,	,	PUNCT
issue-1746	137	30	allows	allow	VERB
issue-1746	137	31	the	the	DET
issue-1746	137	32	subject	subject	NOUN
issue-1746	137	33	of	of	ADP
issue-1746	137	34	power	power	NOUN
issue-1746	137	35	itself	itself	PRON
issue-1746	137	36	to	to	PART
issue-1746	137	37	take	take	VERB
issue-1746	137	38	measures	measure	NOUN
issue-1746	137	39	to	to	PART
issue-1746	137	40	overcome	overcome	VERB
issue-1746	137	41	counteraction	counteraction	NOUN
issue-1746	137	42	.	.	PUNCT
issue-1746	138	1	and	and	CCONJ
issue-1746	138	2	this	this	DET
issue-1746	138	3	situation	situation	NOUN
issue-1746	138	4	can	can	AUX
issue-1746	138	5	be	be	AUX
issue-1746	138	6	endless	endless	ADJ
issue-1746	138	7	,	,	PUNCT
issue-1746	138	8	since	since	SCONJ
issue-1746	138	9	the	the	DET
issue-1746	138	10	claims	claim	NOUN
issue-1746	138	11	of	of	ADP
issue-1746	138	12	a	a	DET
issue-1746	138	13	person	person	NOUN
issue-1746	138	14	addressed	address	VERB
issue-1746	138	15	directly	directly	ADV
issue-1746	138	16	to	to	ADP
issue-1746	138	17	the	the	DET
issue-1746	138	18	subject	subject	NOUN
issue-1746	138	19	of	of	ADP
issue-1746	138	20	authority	authority	NOUN
issue-1746	138	21	,	,	PUNCT
issue-1746	138	22	create	create	VERB
issue-1746	138	23	only	only	ADV
issue-1746	138	24	an	an	DET
issue-1746	138	25	alleged	alleged	ADJ
issue-1746	138	26	conflict	conflict	NOUN
issue-1746	138	27	of	of	ADP
issue-1746	138	28	private	private	ADJ
issue-1746	138	29	and	and	CCONJ
issue-1746	138	30	public	public	ADJ
issue-1746	138	31	interests	interest	NOUN
issue-1746	138	32	(	(	PUNCT
issue-1746	138	33	pavlenko	pavlenko	NOUN
issue-1746	138	34	,	,	PUNCT
issue-1746	138	35	2016	2016	NUM
issue-1746	138	36	)	)	PUNCT
issue-1746	138	37	.	.	PUNCT
issue-1746	139	1	in	in	ADP
issue-1746	139	2	our	our	PRON
issue-1746	139	3	opinion	opinion	NOUN
issue-1746	139	4	,	,	PUNCT
issue-1746	139	5	simply	simply	ADV
issue-1746	139	6	establishing	establish	VERB
issue-1746	139	7	a	a	DET
issue-1746	139	8	fact	fact	NOUN
issue-1746	139	9	,	,	PUNCT
issue-1746	139	10	that	that	ADV
issue-1746	139	11	is	is	ADV
issue-1746	139	12	,	,	PUNCT
issue-1746	139	13	without	without	ADP
issue-1746	139	14	arguing	argue	VERB
issue-1746	139	15	its	its	PRON
issue-1746	139	16	legal	legal	ADJ
issue-1746	139	17	position	position	NOUN
issue-1746	139	18	,	,	PUNCT
issue-1746	139	19	the	the	DET
issue-1746	139	20	unlawfulness	unlawfulness	NOUN
issue-1746	139	21	of	of	ADP
issue-1746	139	22	the	the	DET
issue-1746	139	23	decision	decision	NOUN
issue-1746	139	24	,	,	PUNCT
issue-1746	139	25	action	action	NOUN
issue-1746	139	26	or	or	CCONJ
issue-1746	139	27	inaction	inaction	NOUN
issue-1746	139	28	of	of	ADP
issue-1746	139	29	the	the	DET
issue-1746	139	30	subject	subject	NOUN
issue-1746	139	31	of	of	ADP
issue-1746	139	32	power	power	NOUN
issue-1746	139	33	can	can	AUX
issue-1746	139	34	not	not	PART
issue-1746	139	35	be	be	AUX
issue-1746	139	36	a	a	DET
issue-1746	139	37	way	way	NOUN
issue-1746	139	38	to	to	PART
issue-1746	139	39	protect	protect	VERB
issue-1746	139	40	the	the	DET
issue-1746	139	41	right	right	NOUN
issue-1746	139	42	of	of	ADP
issue-1746	139	43	the	the	DET
issue-1746	139	44	individual	individual	NOUN
issue-1746	139	45	.	.	PUNCT
issue-1746	140	1	on	on	ADP
issue-1746	140	2	the	the	DET
issue-1746	140	3	other	other	ADJ
issue-1746	140	4	hand	hand	NOUN
issue-1746	140	5	,	,	PUNCT
issue-1746	140	6	as	as	SCONJ
issue-1746	140	7	evidenced	evidence	VERB
issue-1746	140	8	by	by	ADP
issue-1746	140	9	o.	o.	PROPN
issue-1746	140	10	a.	a.	PROPN
issue-1746	140	11	serebria	serebria	PROPN
issue-1746	140	12	kova	kova	PROPN
issue-1746	140	13	,	,	PUNCT
issue-1746	140	14	under	under	ADP
issue-1746	140	15	the	the	DET
issue-1746	140	16	administrative	administrative	ADJ
issue-1746	140	17	procedure	procedure	NOUN
issue-1746	140	18	of	of	ADP
issue-1746	140	19	consideration	consideration	NOUN
issue-1746	140	20	of	of	ADP
issue-1746	140	21	a	a	DET
issue-1746	140	22	dispute	dispute	NOUN
issue-1746	140	23	objectivity	objectivity	NOUN
issue-1746	140	24	is	be	AUX
issue-1746	140	25	affected	affect	VERB
issue-1746	140	26	by	by	ADP
issue-1746	140	27	such	such	DET
issue-1746	140	28	a	a	DET
issue-1746	140	29	characteristic	characteristic	NOUN
issue-1746	140	30	of	of	ADP
issue-1746	140	31	the	the	DET
issue-1746	140	32	management	management	NOUN
issue-1746	140	33	system	system	NOUN
issue-1746	140	34	as	as	ADP
issue-1746	140	35	the	the	DET
issue-1746	140	36	ability	ability	NOUN
issue-1746	140	37	of	of	ADP
issue-1746	140	38	the	the	DET
issue-1746	140	39	system	system	NOUN
issue-1746	140	40	to	to	ADP
issue-1746	140	41	self	self	NOUN
issue-1746	140	42	-	-	PUNCT
issue-1746	140	43	regulation	regulation	NOUN
issue-1746	140	44	(	(	PUNCT
issue-1746	140	45	serebryakova	serebryakova	PROPN
issue-1746	140	46	,	,	PUNCT
issue-1746	140	47	2002	2002	NUM
issue-1746	140	48	)	)	PUNCT
issue-1746	140	49	.	.	PUNCT
issue-1746	141	1	in	in	ADP
issue-1746	141	2	this	this	DET
issue-1746	141	3	case	case	NOUN
issue-1746	141	4	,	,	PUNCT
issue-1746	141	5	this	this	DET
issue-1746	141	6	characteristic	characteristic	NOUN
issue-1746	141	7	of	of	ADP
issue-1746	141	8	the	the	DET
issue-1746	141	9	system	system	NOUN
issue-1746	141	10	is	be	AUX
issue-1746	141	11	an	an	DET
issue-1746	141	12	evaluative	evaluative	ADJ
issue-1746	141	13	concept	concept	NOUN
issue-1746	141	14	and	and	CCONJ
issue-1746	141	15	is	be	AUX
issue-1746	141	16	derived	derive	VERB
issue-1746	141	17	from	from	ADP
issue-1746	141	18	many	many	ADJ
issue-1746	141	19	factors	factor	NOUN
issue-1746	141	20	that	that	PRON
issue-1746	141	21	determine	determine	VERB
issue-1746	141	22	the	the	DET
issue-1746	141	23	quality	quality	NOUN
issue-1746	141	24	of	of	ADP
issue-1746	141	25	the	the	DET
issue-1746	141	26	management	management	NOUN
issue-1746	141	27	system	system	NOUN
issue-1746	141	28	.	.	PUNCT
issue-1746	142	1	obtaining	obtain	VERB
issue-1746	142	2	an	an	DET
issue-1746	142	3	objective	objective	ADJ
issue-1746	142	4	and	and	CCONJ
issue-1746	142	5	legitimate	legitimate	ADJ
issue-1746	142	6	result	result	NOUN
issue-1746	142	7	of	of	ADP
issue-1746	142	8	resolving	resolve	VERB
issue-1746	142	9	a	a	DET
issue-1746	142	10	dispute	dispute	NOUN
issue-1746	142	11	considered	consider	VERB
issue-1746	142	12	in	in	ADP
issue-1746	142	13	an	an	DET
issue-1746	142	14	administrative	administrative	ADJ
issue-1746	142	15	procedure	procedure	NOUN
issue-1746	142	16	is	be	AUX
issue-1746	142	17	possible	possible	ADJ
issue-1746	142	18	only	only	ADV
issue-1746	142	19	when	when	SCONJ
issue-1746	142	20	this	this	DET
issue-1746	142	21	characteristic	characteristic	NOUN
issue-1746	142	22	of	of	ADP
issue-1746	142	23	the	the	DET
issue-1746	142	24	management	management	NOUN
issue-1746	142	25	system	system	NOUN
issue-1746	142	26	is	be	AUX
issue-1746	142	27	high	high	ADJ
issue-1746	142	28	enough	enough	ADV
issue-1746	142	29	,	,	PUNCT
issue-1746	142	30	since	since	SCONJ
issue-1746	142	31	the	the	DET
issue-1746	142	32	recognition	recognition	NOUN
issue-1746	142	33	of	of	ADP
issue-1746	142	34	a	a	DET
issue-1746	142	35	decision	decision	NOUN
issue-1746	142	36	taken	take	VERB
issue-1746	142	37	illegal	illegal	ADJ
issue-1746	142	38	means	mean	NOUN
issue-1746	142	39	that	that	SCONJ
issue-1746	142	40	at	at	ADP
issue-1746	142	41	the	the	DET
issue-1746	142	42	primary	primary	ADJ
issue-1746	142	43	levels	level	NOUN
issue-1746	142	44	of	of	ADP
issue-1746	142	45	interaction	interaction	NOUN
issue-1746	142	46	between	between	ADP
issue-1746	142	47	the	the	DET
issue-1746	142	48	relevant	relevant	ADJ
issue-1746	142	49	tax	tax	NOUN
issue-1746	142	50	authority	authority	NOUN
issue-1746	142	51	and	and	CCONJ
issue-1746	142	52	the	the	DET
issue-1746	142	53	taxpayer	taxpayer	NOUN
issue-1746	142	54	the	the	DET
issue-1746	142	55	system	system	NOUN
issue-1746	142	56	fails	fail	VERB
issue-1746	142	57	and	and	CCONJ
issue-1746	142	58	requires	require	VERB
issue-1746	142	59	changes	change	NOUN
issue-1746	142	60	.	.	PUNCT
issue-1746	143	1	in	in	ADP
issue-1746	143	2	this	this	DET
issue-1746	143	3	situation	situation	NOUN
issue-1746	143	4	,	,	PUNCT
issue-1746	143	5	the	the	DET
issue-1746	143	6	role	role	NOUN
issue-1746	143	7	of	of	ADP
issue-1746	143	8	the	the	DET
issue-1746	143	9	court	court	NOUN
issue-1746	143	10	,	,	PUNCT
issue-1746	143	11	which	which	PRON
issue-1746	143	12	,	,	PUNCT
issue-1746	143	13	by	by	ADP
issue-1746	143	14	making	make	VERB
issue-1746	143	15	an	an	DET
issue-1746	143	16	appropriate	appropriate	ADJ
issue-1746	143	17	decision	decision	NOUN
issue-1746	143	18	to	to	PART
issue-1746	143	19	restore	restore	VERB
issue-1746	143	20	the	the	DET
issue-1746	143	21	violated	violate	VERB
issue-1746	143	22	right	right	NOUN
issue-1746	143	23	,	,	PUNCT
issue-1746	143	24	in	in	ADP
issue-1746	143	25	fact	fact	NOUN
issue-1746	143	26	,	,	PUNCT
issue-1746	143	27	intervenes	intervene	VERB
issue-1746	143	28	in	in	ADP
issue-1746	143	29	the	the	DET
issue-1746	143	30	sphere	sphere	NOUN
issue-1746	143	31	of	of	ADP
issue-1746	143	32	direct	direct	ADJ
issue-1746	143	33	regulation	regulation	NOUN
issue-1746	143	34	of	of	ADP
issue-1746	143	35	relations	relation	NOUN
issue-1746	143	36	,	,	PUNCT
issue-1746	143	37	in	in	ADP
issue-1746	143	38	the	the	DET
issue-1746	143	39	sphere	sphere	NOUN
issue-1746	143	40	of	of	ADP
issue-1746	143	41	relations	relation	NOUN
issue-1746	143	42	between	between	ADP
issue-1746	143	43	the	the	DET
issue-1746	143	44	tax	tax	NOUN
issue-1746	143	45	authority	authority	NOUN
issue-1746	143	46	and	and	CCONJ
issue-1746	143	47	the	the	DET
issue-1746	143	48	taxpayer	taxpayer	NOUN
issue-1746	143	49	,	,	PUNCT
issue-1746	143	50	becomes	become	VERB
issue-1746	143	51	important	important	ADJ
issue-1746	143	52	.	.	PUNCT
issue-1746	144	1	the	the	DET
issue-1746	144	2	court	court	NOUN
issue-1746	144	3	in	in	ADP
issue-1746	144	4	this	this	DET
issue-1746	144	5	case	case	NOUN
issue-1746	144	6	may	may	AUX
issue-1746	144	7	go	go	VERB
issue-1746	144	8	out	out	ADP
issue-1746	144	9	on	on	ADP
issue-1746	144	10	the	the	DET
issue-1746	144	11	issue	issue	NOUN
issue-1746	144	12	of	of	ADP
issue-1746	144	13	legality	legality	NOUN
issue-1746	144	14	of	of	ADP
issue-1746	144	15	actions	action	NOUN
issue-1746	144	16	(	(	PUNCT
issue-1746	144	17	inaction	inaction	NOUN
issue-1746	144	18	)	)	PUNCT
issue-1746	144	19	of	of	ADP
issue-1746	144	20	the	the	DET
issue-1746	144	21	tax	tax	NOUN
issue-1746	144	22	authority	authority	NOUN
issue-1746	144	23	and	and	CCONJ
issue-1746	144	24	oblige	oblige	VERB
issue-1746	144	25	the	the	DET
issue-1746	144	26	latter	latter	ADJ
issue-1746	144	27	to	to	PART
issue-1746	144	28	commit	commit	VERB
issue-1746	144	29	certain	certain	ADJ
issue-1746	144	30	actions	action	NOUN
issue-1746	144	31	(	(	PUNCT
issue-1746	144	32	or	or	CCONJ
issue-1746	144	33	refrain	refrain	VERB
issue-1746	144	34	from	from	ADP
issue-1746	144	35	committing	commit	VERB
issue-1746	144	36	them	they	PRON
issue-1746	144	37	)	)	PUNCT
issue-1746	144	38	within	within	ADP
issue-1746	144	39	its	its	PRON
issue-1746	144	40	competence	competence	NOUN
issue-1746	144	41	.	.	PUNCT
issue-1746	145	1	thus	thus	ADV
issue-1746	145	2	,	,	PUNCT
issue-1746	145	3	according	accord	VERB
issue-1746	145	4	to	to	ADP
issue-1746	145	5	subparagraphs	subparagraph	NOUN
issue-1746	145	6	3	3	NUM
issue-1746	145	7	and	and	CCONJ
issue-1746	145	8	4	4	NUM
issue-1746	145	9	,	,	PUNCT
issue-1746	145	10	the	the	DET
issue-1746	145	11	second	second	ADJ
issue-1746	145	12	part	part	NOUN
issue-1746	145	13	of	of	ADP
issue-1746	145	14	article	article	NOUN
issue-1746	145	15	245	245	NUM
issue-1746	145	16	of	of	ADP
issue-1746	145	17	the	the	DET
issue-1746	145	18	code	code	NOUN
issue-1746	145	19	of	of	ADP
issue-1746	145	20	administrative	administrative	ADJ
issue-1746	145	21	proceedings	proceeding	NOUN
issue-1746	145	22	of	of	ADP
issue-1746	145	23	ukraine	ukraine	NOUN
issue-1746	145	24	,	,	PUNCT
issue-1746	145	25	as	as	SCONJ
issue-1746	145	26	amended	amend	VERB
issue-1746	145	27	on	on	ADP
issue-1746	145	28	october	october	PROPN
issue-1746	145	29	3	3	NUM
issue-1746	145	30	,	,	PUNCT
issue-1746	145	31	2017	2017	NUM
issue-1746	145	32	№	№	NOUN
issue-1746	145	33	2147	2147	NUM
issue-1746	145	34	-	-	PUNCT
issue-1746	145	35	viii	viii	NOUN
issue-1746	145	36	in	in	ADP
issue-1746	145	37	case	case	NOUN
issue-1746	145	38	of	of	ADP
issue-1746	145	39	satisfaction	satisfaction	NOUN
issue-1746	145	40	of	of	ADP
issue-1746	145	41	the	the	DET
issue-1746	145	42	claim	claim	NOUN
issue-1746	145	43	,	,	PUNCT
issue-1746	145	44	the	the	DET
issue-1746	145	45	court	court	NOUN
issue-1746	145	46	may	may	AUX
issue-1746	145	47	decide	decide	VERB
issue-1746	145	48	to	to	PART
issue-1746	145	49	recognize	recognize	VERB
issue-1746	145	50	the	the	DET
issue-1746	145	51	actions	action	NOUN
issue-1746	145	52	of	of	ADP
issue-1746	145	53	the	the	DET
issue-1746	145	54	subject	subject	NOUN
issue-1746	145	55	of	of	ADP
issue-1746	145	56	power	power	NOUN
issue-1746	145	57	unlawful	unlawful	ADJ
issue-1746	145	58	and	and	CCONJ
issue-1746	145	59	obligation	obligation	NOUN
issue-1746	145	60	to	to	PART
issue-1746	145	61	refrain	refrain	VERB
issue-1746	145	62	from	from	ADP
issue-1746	145	63	performing	perform	VERB
issue-1746	145	64	certain	certain	ADJ
issue-1746	145	65	actions	action	NOUN
issue-1746	145	66	;	;	PUNCT
issue-1746	145	67	recognition	recognition	NOUN
issue-1746	145	68	of	of	ADP
issue-1746	145	69	the	the	DET
issue-1746	145	70	inaction	inaction	NOUN
issue-1746	145	71	of	of	ADP
issue-1746	145	72	the	the	DET
issue-1746	145	73	subject	subject	NOUN
issue-1746	145	74	of	of	ADP
issue-1746	145	75	power	power	NOUN
issue-1746	145	76	unlawful	unlawful	ADJ
issue-1746	145	77	and	and	CCONJ
issue-1746	145	78	the	the	DET
issue-1746	145	79	obligation	obligation	NOUN
issue-1746	145	80	to	to	PART
issue-1746	145	81	perform	perform	VERB
issue-1746	145	82	certain	certain	ADJ
issue-1746	145	83	actions	action	NOUN
issue-1746	145	84	(	(	PUNCT
issue-1746	145	85	kodeks	kodek	NOUN
issue-1746	145	86	administratyvnoho	administratyvnoho	NOUN
issue-1746	145	87	sudochynstva	sudochynstva	VERB
issue-1746	145	88	ukrainy	ukrainy	ADJ
issue-1746	145	89	v	v	ADP
issue-1746	145	90	redaktsii	redaktsii	ADJ
issue-1746	145	91	vid	vid	NOUN
issue-1746	145	92	3	3	NUM
issue-1746	145	93	zhovtnia	zhovtnia	PROPN
issue-1746	145	94	2017	2017	NUM
issue-1746	145	95	roku	roku	PROPN
issue-1746	145	96	№	№	ADJ
issue-1746	145	97	2147	2147	NUM
issue-1746	145	98	-	-	PUNCT
issue-1746	145	99	viii	viii	NOUN
issue-1746	145	100	)	)	PUNCT
issue-1746	145	101	.	.	PUNCT
issue-1746	146	1	according	accord	VERB
issue-1746	146	2	to	to	ADP
issue-1746	146	3	part	part	NOUN
issue-1746	146	4	3	3	NUM
issue-1746	146	5	of	of	ADP
issue-1746	146	6	article	article	NOUN
issue-1746	146	7	245	245	NUM
issue-1746	146	8	of	of	ADP
issue-1746	146	9	this	this	DET
issue-1746	146	10	code	code	NOUN
issue-1746	146	11	,	,	PUNCT
issue-1746	146	12	when	when	SCONJ
issue-1746	146	13	annulling	annul	VERB
issue-1746	146	14	a	a	DET
issue-1746	146	15	normative	normative	ADJ
issue-1746	146	16	-	-	ADJ
issue-1746	146	17	legal	legal	ADJ
issue-1746	146	18	or	or	CCONJ
issue-1746	146	19	individual	individual	ADJ
issue-1746	146	20	act	act	NOUN
issue-1746	146	21	,	,	PUNCT
issue-1746	146	22	the	the	DET
issue-1746	146	23	court	court	NOUN
issue-1746	146	24	may	may	AUX
issue-1746	146	25	oblige	oblige	VERB
issue-1746	146	26	the	the	DET
issue-1746	146	27	subject	subject	NOUN
issue-1746	146	28	of	of	ADP
issue-1746	146	29	powers	power	NOUN
issue-1746	146	30	to	to	PART
issue-1746	146	31	commit	commit	VERB
issue-1746	146	32	the	the	DET
issue-1746	146	33	necessary	necessary	ADJ
issue-1746	146	34	actions	action	NOUN
issue-1746	146	35	to	to	PART
issue-1746	146	36	restore	restore	VERB
issue-1746	146	37	the	the	DET
issue-1746	146	38	rights	right	NOUN
issue-1746	146	39	,	,	PUNCT
issue-1746	146	40	freedoms	freedom	NOUN
issue-1746	146	41	or	or	CCONJ
issue-1746	146	42	interests	interest	NOUN
issue-1746	146	43	of	of	ADP
issue-1746	146	44	the	the	DET
issue-1746	146	45	plaintiff	plaintiff	NOUN
issue-1746	146	46	,	,	PUNCT
issue-1746	146	47	for	for	ADP
issue-1746	146	48	the	the	DET
issue-1746	146	49	protection	protection	NOUN
issue-1746	146	50	of	of	ADP
issue-1746	146	51	which	which	PRON
issue-1746	146	52	he	he	PRON
issue-1746	146	53	appealed	appeal	VERB
issue-1746	146	54	to	to	ADP
issue-1746	146	55	the	the	DET
issue-1746	146	56	court	court	NOUN
issue-1746	146	57	(	(	PUNCT
issue-1746	146	58	kodeks	kodek	NOUN
issue-1746	146	59	administratyvnoho	administratyvnoho	NOUN
issue-1746	146	60	sudochynstva	sudochynstva	VERB
issue-1746	146	61	ukrainy	ukrainy	ADJ
issue-1746	146	62	v	v	ADP
issue-1746	146	63	redaktsii	redaktsii	ADJ
issue-1746	146	64	vid	vid	NOUN
issue-1746	146	65	3	3	NUM
issue-1746	146	66	zhovtnia	zhovtnia	PROPN
issue-1746	146	67	2017	2017	NUM
issue-1746	146	68	roku	roku	PROPN
issue-1746	146	69	№	№	ADJ
issue-1746	146	70	2147	2147	NUM
issue-1746	146	71	-	-	PUNCT
issue-1746	146	72	viii	viii	NOUN
issue-1746	146	73	)	)	PUNCT
issue-1746	146	74	.	.	PUNCT
issue-1746	147	1	according	accord	VERB
issue-1746	147	2	to	to	ADP
issue-1746	147	3	part	part	NOUN
issue-1746	147	4	4	4	NUM
issue-1746	147	5	of	of	ADP
issue-1746	147	6	article	article	NOUN
issue-1746	147	7	245	245	NUM
issue-1746	147	8	of	of	ADP
issue-1746	147	9	the	the	DET
issue-1746	147	10	same	same	ADJ
issue-1746	147	11	code	code	NOUN
issue-1746	147	12	in	in	ADP
issue-1746	147	13	the	the	DET
issue-1746	147	14	case	case	NOUN
issue-1746	147	15	defined	define	VERB
issue-1746	147	16	by	by	ADP
issue-1746	147	17	paragraph	paragraph	NOUN
issue-1746	147	18	4	4	NUM
issue-1746	147	19	of	of	ADP
issue-1746	147	20	part	part	NOUN
issue-1746	147	21	two	two	NUM
issue-1746	147	22	of	of	ADP
issue-1746	147	23	this	this	DET
issue-1746	147	24	article	article	NOUN
issue-1746	147	25	,	,	PUNCT
issue-1746	147	26	the	the	DET
issue-1746	147	27	court	court	NOUN
issue-1746	147	28	may	may	AUX
issue-1746	147	29	oblige	oblige	VERB
issue-1746	147	30	the	the	DET
issue-1746	147	31	defendant	defendant	NOUN
issue-1746	147	32	–	–	PUNCT
issue-1746	147	33	the	the	DET
issue-1746	147	34	subject	subject	NOUN
issue-1746	147	35	of	of	ADP
issue-1746	147	36	power	power	NOUN
issue-1746	147	37	to	to	PART
issue-1746	147	38	take	take	VERB
issue-1746	147	39	a	a	DET
issue-1746	147	40	decision	decision	NOUN
issue-1746	147	41	in	in	ADP
issue-1746	147	42	favor	favor	NOUN
issue-1746	147	43	of	of	ADP
issue-1746	147	44	the	the	DET
issue-1746	147	45	plaintiff	plaintiff	NOUN
issue-1746	147	46	,	,	PUNCT
issue-1746	147	47	if	if	SCONJ
issue-1746	147	48	all	all	DET
issue-1746	147	49	conditions	condition	NOUN
issue-1746	147	50	defined	define	VERB
issue-1746	147	51	by	by	ADP
issue-1746	147	52	law	law	NOUN
issue-1746	147	53	are	be	AUX
issue-1746	147	54	met	meet	VERB
issue-1746	147	55	for	for	ADP
issue-1746	147	56	baltic	baltic	ADJ
issue-1746	147	57	journal	journal	PROPN
issue-1746	147	58	of	of	ADP
issue-1746	147	59	economic	economic	ADJ
issue-1746	147	60	studies	study	NOUN
issue-1746	147	61	42	42	NUM
issue-1746	147	62	vol	vol	NOUN
issue-1746	147	63	.	.	PROPN
issue-1746	147	64	8	8	NUM
issue-1746	148	1	no	no	NOUN
issue-1746	148	2	.	.	NOUN
issue-1746	148	3	2	2	NUM
issue-1746	148	4	,	,	PUNCT
issue-1746	148	5	2022	2022	NUM
issue-1746	148	6	its	its	PRON
issue-1746	148	7	adoption	adoption	NOUN
issue-1746	148	8	,	,	PUNCT
issue-1746	148	9	and	and	CCONJ
issue-1746	148	10	the	the	DET
issue-1746	148	11	adoption	adoption	NOUN
issue-1746	148	12	of	of	ADP
issue-1746	148	13	such	such	ADJ
issue-1746	148	14	decision	decision	NOUN
issue-1746	148	15	does	do	AUX
issue-1746	148	16	not	not	PART
issue-1746	148	17	provide	provide	VERB
issue-1746	148	18	the	the	DET
issue-1746	148	19	right	right	NOUN
issue-1746	148	20	of	of	ADP
issue-1746	148	21	the	the	DET
issue-1746	148	22	subject	subject	NOUN
issue-1746	148	23	of	of	ADP
issue-1746	148	24	power	power	NOUN
issue-1746	148	25	to	to	PART
issue-1746	148	26	act	act	VERB
issue-1746	148	27	at	at	ADP
issue-1746	148	28	its	its	PRON
issue-1746	148	29	own	own	ADJ
issue-1746	148	30	discretion	discretion	NOUN
issue-1746	148	31	(	(	PUNCT
issue-1746	148	32	kodeks	kodek	NOUN
issue-1746	148	33	administratyvnoho	administratyvnoho	NOUN
issue-1746	148	34	sudochynstva	sudochynstva	VERB
issue-1746	148	35	ukrainy	ukrainy	ADJ
issue-1746	148	36	v	v	ADP
issue-1746	148	37	redaktsii	redaktsii	ADJ
issue-1746	148	38	vid	vid	NOUN
issue-1746	148	39	3	3	NUM
issue-1746	148	40	zhovtnia	zhovtnia	PROPN
issue-1746	148	41	2017	2017	NUM
issue-1746	148	42	roku	roku	PROPN
issue-1746	148	43	№	№	ADJ
issue-1746	148	44	2147	2147	NUM
issue-1746	148	45	-	-	PUNCT
issue-1746	148	46	viii	viii	NOUN
issue-1746	148	47	)	)	PUNCT
issue-1746	148	48	.	.	PUNCT
issue-1746	149	1	according	accord	VERB
issue-1746	149	2	to	to	ADP
issue-1746	149	3	part	part	NOUN
issue-1746	149	4	5	5	NUM
issue-1746	149	5	of	of	ADP
issue-1746	149	6	article	article	NOUN
issue-1746	149	7	245	245	NUM
issue-1746	149	8	of	of	ADP
issue-1746	149	9	the	the	DET
issue-1746	149	10	above	above	ADJ
issue-1746	149	11	code	code	NOUN
issue-1746	149	12	,	,	PUNCT
issue-1746	149	13	if	if	SCONJ
issue-1746	149	14	the	the	DET
issue-1746	149	15	court	court	NOUN
issue-1746	149	16	finds	find	VERB
issue-1746	149	17	a	a	DET
issue-1746	149	18	normative	normative	ADJ
issue-1746	149	19	legal	legal	ADJ
issue-1746	149	20	act	act	NOUN
issue-1746	149	21	unlawful	unlawful	ADJ
issue-1746	149	22	and	and	CCONJ
issue-1746	149	23	invalid	invalid	ADJ
issue-1746	149	24	in	in	ADP
issue-1746	149	25	whole	whole	NOUN
issue-1746	149	26	or	or	CCONJ
issue-1746	149	27	in	in	ADP
issue-1746	149	28	part	part	NOUN
issue-1746	149	29	,	,	PUNCT
issue-1746	149	30	and	and	CCONJ
issue-1746	149	31	at	at	ADP
issue-1746	149	32	that	that	DET
issue-1746	149	33	insufficient	insufficient	ADJ
issue-1746	149	34	legal	legal	ADJ
issue-1746	149	35	regulation	regulation	NOUN
issue-1746	149	36	of	of	ADP
issue-1746	149	37	relevant	relevant	ADJ
issue-1746	149	38	public	public	ADJ
issue-1746	149	39	legal	legal	ADJ
issue-1746	149	40	relations	relation	NOUN
issue-1746	149	41	,	,	PUNCT
issue-1746	149	42	which	which	PRON
issue-1746	149	43	may	may	AUX
issue-1746	149	44	entail	entail	VERB
issue-1746	149	45	a	a	DET
issue-1746	149	46	violation	violation	NOUN
issue-1746	149	47	of	of	ADP
issue-1746	149	48	rights	right	NOUN
issue-1746	149	49	,	,	PUNCT
issue-1746	149	50	freedoms	freedom	NOUN
issue-1746	149	51	and	and	CCONJ
issue-1746	149	52	interests	interest	NOUN
issue-1746	149	53	of	of	ADP
issue-1746	149	54	an	an	DET
issue-1746	149	55	uncertain	uncertain	ADJ
issue-1746	149	56	circle	circle	NOUN
issue-1746	149	57	of	of	ADP
issue-1746	149	58	persons	person	NOUN
issue-1746	149	59	is	be	AUX
issue-1746	149	60	revealed	reveal	VERB
issue-1746	149	61	,	,	PUNCT
issue-1746	149	62	the	the	DET
issue-1746	149	63	court	court	NOUN
issue-1746	149	64	has	have	VERB
issue-1746	149	65	the	the	DET
issue-1746	149	66	right	right	NOUN
issue-1746	149	67	to	to	PART
issue-1746	149	68	oblige	oblige	VERB
issue-1746	149	69	the	the	DET
issue-1746	149	70	subject	subject	NOUN
issue-1746	149	71	of	of	ADP
issue-1746	149	72	powers	power	NOUN
issue-1746	149	73	to	to	PART
issue-1746	149	74	adopt	adopt	VERB
issue-1746	149	75	a	a	DET
issue-1746	149	76	new	new	ADJ
issue-1746	149	77	normative	normative	ADJ
issue-1746	149	78	legal	legal	ADJ
issue-1746	149	79	act	act	NOUN
issue-1746	149	80	to	to	PART
issue-1746	149	81	replace	replace	VERB
issue-1746	149	82	the	the	DET
issue-1746	149	83	normative	normative	ADJ
issue-1746	149	84	legal	legal	ADJ
issue-1746	149	85	act	act	NOUN
issue-1746	149	86	declared	declare	VERB
issue-1746	149	87	illegal	illegal	ADJ
issue-1746	149	88	in	in	ADP
issue-1746	149	89	whole	whole	ADJ
issue-1746	149	90	or	or	CCONJ
issue-1746	149	91	in	in	ADP
issue-1746	149	92	relevant	relevant	ADJ
issue-1746	149	93	part	part	NOUN
issue-1746	149	94	(	(	PUNCT
issue-1746	149	95	kodeks	kodek	NOUN
issue-1746	149	96	administratyvnoho	administratyvnoho	NOUN
issue-1746	149	97	sudochynstva	sudochynstva	VERB
issue-1746	149	98	ukrainy	ukrainy	ADJ
issue-1746	149	99	v	v	ADP
issue-1746	149	100	redaktsii	redaktsii	ADJ
issue-1746	149	101	vid	vid	NOUN
issue-1746	149	102	3	3	NUM
issue-1746	149	103	zhovtnia	zhovtnia	PROPN
issue-1746	149	104	2017	2017	NUM
issue-1746	149	105	roku	roku	PROPN
issue-1746	149	106	№	№	ADJ
issue-1746	149	107	2147	2147	NUM
issue-1746	149	108	-	-	PUNCT
issue-1746	149	109	viii	viii	NOUN
issue-1746	149	110	)	)	PUNCT
issue-1746	149	111	.	.	PUNCT
issue-1746	150	1	by	by	ADP
issue-1746	150	2	reserving	reserve	VERB
issue-1746	150	3	to	to	ADP
issue-1746	150	4	the	the	DET
issue-1746	150	5	jurisdictional	jurisdictional	PROPN
issue-1746	150	6	authority	authority	NOUN
issue-1746	150	7	a	a	DET
issue-1746	150	8	certain	certain	ADJ
issue-1746	150	9	share	share	NOUN
issue-1746	150	10	of	of	ADP
issue-1746	150	11	redistributive	redistributive	ADJ
issue-1746	150	12	rights	right	NOUN
issue-1746	150	13	,	,	PUNCT
issue-1746	150	14	the	the	DET
issue-1746	150	15	legislator	legislator	NOUN
issue-1746	150	16	,	,	PUNCT
issue-1746	150	17	by	by	ADP
issue-1746	150	18	regulating	regulate	VERB
issue-1746	150	19	the	the	DET
issue-1746	150	20	administrative	administrative	ADJ
issue-1746	150	21	and	and	CCONJ
issue-1746	150	22	judicial	judicial	ADJ
issue-1746	150	23	procedure	procedure	NOUN
issue-1746	150	24	for	for	ADP
issue-1746	150	25	resolving	resolve	VERB
issue-1746	150	26	a	a	DET
issue-1746	150	27	tax	tax	NOUN
issue-1746	150	28	dispute	dispute	NOUN
issue-1746	150	29	,	,	PUNCT
issue-1746	150	30	thereby	thereby	ADV
issue-1746	150	31	protects	protect	VERB
issue-1746	150	32	private	private	ADJ
issue-1746	150	33	interests	interest	NOUN
issue-1746	150	34	from	from	ADP
issue-1746	150	35	possible	possible	ADJ
issue-1746	150	36	disfigured	disfigure	VERB
issue-1746	150	37	state	state	NOUN
issue-1746	150	38	interference	interference	NOUN
issue-1746	150	39	.	.	PUNCT
issue-1746	151	1	in	in	ADP
issue-1746	151	2	this	this	DET
issue-1746	151	3	case	case	NOUN
issue-1746	151	4	,	,	PUNCT
issue-1746	151	5	the	the	DET
issue-1746	151	6	administrative	administrative	ADJ
issue-1746	151	7	court	court	NOUN
issue-1746	151	8	,	,	PUNCT
issue-1746	151	9	resolving	resolve	VERB
issue-1746	151	10	a	a	DET
issue-1746	151	11	tax	tax	NOUN
issue-1746	151	12	dispute	dispute	NOUN
issue-1746	151	13	,	,	PUNCT
issue-1746	151	14	does	do	AUX
issue-1746	151	15	not	not	PART
issue-1746	151	16	examine	examine	VERB
issue-1746	151	17	the	the	DET
issue-1746	151	18	conduct	conduct	NOUN
issue-1746	151	19	of	of	ADP
issue-1746	151	20	the	the	DET
issue-1746	151	21	parties	party	NOUN
issue-1746	151	22	as	as	ADP
issue-1746	151	23	such	such	ADJ
issue-1746	151	24	,	,	PUNCT
issue-1746	151	25	but	but	CCONJ
issue-1746	151	26	rather	rather	ADV
issue-1746	151	27	determines	determine	VERB
issue-1746	151	28	how	how	SCONJ
issue-1746	151	29	it	it	PRON
issue-1746	151	30	complies	comply	VERB
issue-1746	151	31	with	with	ADP
issue-1746	151	32	the	the	DET
issue-1746	151	33	norms	norm	NOUN
issue-1746	151	34	of	of	ADP
issue-1746	151	35	current	current	ADJ
issue-1746	151	36	tax	tax	NOUN
issue-1746	151	37	law	law	NOUN
issue-1746	151	38	.	.	PUNCT
issue-1746	152	1	it	it	PRON
issue-1746	152	2	is	be	AUX
issue-1746	152	3	on	on	ADP
issue-1746	152	4	this	this	DET
issue-1746	152	5	basis	basis	NOUN
issue-1746	152	6	that	that	SCONJ
issue-1746	152	7	the	the	DET
issue-1746	152	8	task	task	NOUN
issue-1746	152	9	of	of	ADP
issue-1746	152	10	the	the	DET
issue-1746	152	11	administrative	administrative	ADJ
issue-1746	152	12	court	court	NOUN
issue-1746	152	13	and	and	CCONJ
issue-1746	152	14	its	its	PRON
issue-1746	152	15	purpose	purpose	NOUN
issue-1746	152	16	of	of	ADP
issue-1746	152	17	jurisdictional	jurisdictional	ADJ
issue-1746	152	18	activity	activity	NOUN
issue-1746	152	19	in	in	ADP
issue-1746	152	20	resolving	resolve	VERB
issue-1746	152	21	a	a	DET
issue-1746	152	22	dispute	dispute	NOUN
issue-1746	152	23	in	in	ADP
issue-1746	152	24	the	the	DET
issue-1746	152	25	field	field	NOUN
issue-1746	152	26	of	of	ADP
issue-1746	152	27	public	public	ADJ
issue-1746	152	28	-	-	PUNCT
issue-1746	152	29	law	law	NOUN
issue-1746	152	30	relations	relation	NOUN
issue-1746	152	31	is	be	AUX
issue-1746	152	32	based	base	VERB
issue-1746	152	33	,	,	PUNCT
issue-1746	152	34	namely	namely	ADV
issue-1746	152	35	on	on	ADP
issue-1746	152	36	the	the	DET
issue-1746	152	37	balance	balance	NOUN
issue-1746	152	38	of	of	ADP
issue-1746	152	39	rights	right	NOUN
issue-1746	152	40	of	of	ADP
issue-1746	152	41	the	the	DET
issue-1746	152	42	state	state	NOUN
issue-1746	152	43	with	with	ADP
issue-1746	152	44	the	the	DET
issue-1746	152	45	counter	counter	ADJ
issue-1746	152	46	rights	right	NOUN
issue-1746	152	47	of	of	ADP
issue-1746	152	48	a	a	DET
issue-1746	152	49	person	person	NOUN
issue-1746	152	50	(	(	PUNCT
issue-1746	152	51	taxpayer	taxpayer	NOUN
issue-1746	152	52	)	)	PUNCT
issue-1746	152	53	to	to	PART
issue-1746	152	54	ensure	ensure	VERB
issue-1746	152	55	its	its	PRON
issue-1746	152	56	protection	protection	NOUN
issue-1746	152	57	of	of	ADP
issue-1746	152	58	rights	right	NOUN
issue-1746	152	59	and	and	CCONJ
issue-1746	152	60	legitimate	legitimate	ADJ
issue-1746	152	61	interests	interest	NOUN
issue-1746	152	62	,	,	PUNCT
issue-1746	152	63	since	since	SCONJ
issue-1746	152	64	he	he	PRON
issue-1746	152	65	applied	apply	VERB
issue-1746	152	66	for	for	ADP
issue-1746	152	67	such	such	ADJ
issue-1746	152	68	protection	protection	NOUN
issue-1746	152	69	.	.	PUNCT
issue-1746	153	1	although	although	SCONJ
issue-1746	153	2	it	it	PRON
issue-1746	153	3	is	be	AUX
issue-1746	153	4	impossible	impossible	ADJ
issue-1746	153	5	to	to	PART
issue-1746	153	6	put	put	VERB
issue-1746	153	7	the	the	DET
issue-1746	153	8	interests	interest	NOUN
issue-1746	153	9	of	of	ADP
issue-1746	153	10	the	the	DET
issue-1746	153	11	state	state	NOUN
issue-1746	153	12	as	as	ADP
issue-1746	153	13	the	the	DET
issue-1746	153	14	exponent	exponent	NOUN
issue-1746	153	15	of	of	ADP
issue-1746	153	16	public	public	ADJ
issue-1746	153	17	interests	interest	NOUN
issue-1746	153	18	on	on	ADP
issue-1746	153	19	an	an	DET
issue-1746	153	20	equal	equal	ADJ
issue-1746	153	21	legal	legal	ADJ
issue-1746	153	22	footing	footing	NOUN
issue-1746	153	23	with	with	ADP
issue-1746	153	24	an	an	DET
issue-1746	153	25	individual	individual	ADJ
issue-1746	153	26	or	or	CCONJ
issue-1746	153	27	legal	legal	ADJ
issue-1746	153	28	entity	entity	NOUN
issue-1746	153	29	as	as	ADP
issue-1746	153	30	a	a	DET
issue-1746	153	31	taxpayer	taxpayer	NOUN
issue-1746	153	32	,	,	PUNCT
issue-1746	153	33	it	it	PRON
issue-1746	153	34	is	be	AUX
issue-1746	153	35	necessary	necessary	ADJ
issue-1746	153	36	to	to	PART
issue-1746	153	37	level	level	VERB
issue-1746	153	38	out	out	ADP
issue-1746	153	39	the	the	DET
issue-1746	153	40	difference	difference	NOUN
issue-1746	153	41	between	between	ADP
issue-1746	153	42	them	they	PRON
issue-1746	153	43	as	as	ADV
issue-1746	153	44	much	much	ADV
issue-1746	153	45	as	as	ADP
issue-1746	153	46	possible	possible	ADJ
issue-1746	153	47	.	.	PUNCT
issue-1746	154	1	that	that	PRON
issue-1746	154	2	is	be	AUX
issue-1746	154	3	why	why	SCONJ
issue-1746	154	4	it	it	PRON
issue-1746	154	5	is	be	AUX
issue-1746	154	6	no	no	DET
issue-1746	154	7	accident	accident	NOUN
issue-1746	154	8	that	that	SCONJ
issue-1746	154	9	the	the	DET
issue-1746	154	10	principle	principle	NOUN
issue-1746	154	11	of	of	ADP
issue-1746	154	12	priority	priority	NOUN
issue-1746	154	13	of	of	ADP
issue-1746	154	14	human	human	ADJ
issue-1746	154	15	rights	right	NOUN
issue-1746	154	16	and	and	CCONJ
issue-1746	154	17	freedoms	freedom	NOUN
issue-1746	154	18	is	be	AUX
issue-1746	154	19	enshrined	enshrine	VERB
issue-1746	154	20	in	in	ADP
issue-1746	154	21	article	article	NOUN
issue-1746	154	22	3	3	NUM
issue-1746	154	23	of	of	ADP
issue-1746	154	24	the	the	DET
issue-1746	154	25	constitution	constitution	NOUN
issue-1746	154	26	of	of	ADP
issue-1746	154	27	ukraine	ukraine	PROPN
issue-1746	154	28	,	,	PUNCT
issue-1746	154	29	in	in	ADP
issue-1746	154	30	particular	particular	ADJ
issue-1746	154	31	,	,	PUNCT
issue-1746	154	32	the	the	DET
issue-1746	154	33	human	human	ADJ
issue-1746	154	34	being	being	NOUN
issue-1746	154	35	,	,	PUNCT
issue-1746	154	36	his	his	PRON
issue-1746	154	37	life	life	NOUN
issue-1746	154	38	and	and	CCONJ
issue-1746	154	39	health	health	NOUN
issue-1746	154	40	,	,	PUNCT
issue-1746	154	41	honor	honor	NOUN
issue-1746	154	42	and	and	CCONJ
issue-1746	154	43	dignity	dignity	NOUN
issue-1746	154	44	,	,	PUNCT
issue-1746	154	45	inviolability	inviolability	NOUN
issue-1746	154	46	and	and	CCONJ
issue-1746	154	47	safety	safety	NOUN
issue-1746	154	48	are	be	AUX
issue-1746	154	49	recognized	recognize	VERB
issue-1746	154	50	in	in	ADP
issue-1746	154	51	ukraine	ukraine	NOUN
issue-1746	154	52	as	as	ADP
issue-1746	154	53	the	the	DET
issue-1746	154	54	highest	high	ADJ
issue-1746	154	55	social	social	ADJ
issue-1746	154	56	value	value	NOUN
issue-1746	154	57	.	.	PUNCT
issue-1746	155	1	human	human	ADJ
issue-1746	155	2	rights	right	NOUN
issue-1746	155	3	and	and	CCONJ
issue-1746	155	4	freedoms	freedom	NOUN
issue-1746	155	5	and	and	CCONJ
issue-1746	155	6	their	their	PRON
issue-1746	155	7	guarantees	guarantee	NOUN
issue-1746	155	8	determine	determine	VERB
issue-1746	155	9	the	the	DET
issue-1746	155	10	content	content	NOUN
issue-1746	155	11	and	and	CCONJ
issue-1746	155	12	focus	focus	NOUN
issue-1746	155	13	of	of	ADP
issue-1746	155	14	state	state	NOUN
issue-1746	155	15	activity	activity	NOUN
issue-1746	155	16	.	.	PUNCT
issue-1746	156	1	the	the	DET
issue-1746	156	2	state	state	NOUN
issue-1746	156	3	is	be	AUX
issue-1746	156	4	accountable	accountable	ADJ
issue-1746	156	5	to	to	ADP
issue-1746	156	6	the	the	DET
issue-1746	156	7	individual	individual	NOUN
issue-1746	156	8	for	for	ADP
issue-1746	156	9	its	its	PRON
issue-1746	156	10	activities	activity	NOUN
issue-1746	156	11	.	.	PUNCT
issue-1746	157	1	the	the	DET
issue-1746	157	2	assertion	assertion	NOUN
issue-1746	157	3	and	and	CCONJ
issue-1746	157	4	guaranteeing	guaranteeing	NOUN
issue-1746	157	5	of	of	ADP
issue-1746	157	6	human	human	ADJ
issue-1746	157	7	rights	right	NOUN
issue-1746	157	8	and	and	CCONJ
issue-1746	157	9	freedoms	freedom	NOUN
issue-1746	157	10	is	be	AUX
issue-1746	157	11	the	the	DET
issue-1746	157	12	main	main	ADJ
issue-1746	157	13	responsibility	responsibility	NOUN
issue-1746	157	14	of	of	ADP
issue-1746	157	15	the	the	DET
issue-1746	157	16	state	state	NOUN
issue-1746	157	17	.	.	PUNCT
issue-1746	158	1	in	in	ADP
issue-1746	158	2	this	this	DET
issue-1746	158	3	sense	sense	NOUN
issue-1746	158	4	,	,	PUNCT
issue-1746	158	5	a	a	DET
issue-1746	158	6	dispute	dispute	NOUN
issue-1746	158	7	in	in	ADP
issue-1746	158	8	law	law	NOUN
issue-1746	158	9	,	,	PUNCT
issue-1746	158	10	and	and	CCONJ
issue-1746	158	11	in	in	ADP
issue-1746	158	12	particular	particular	ADJ
issue-1746	158	13	in	in	ADP
issue-1746	158	14	relations	relation	NOUN
issue-1746	158	15	regulated	regulate	VERB
issue-1746	158	16	by	by	ADP
issue-1746	158	17	the	the	DET
issue-1746	158	18	norms	norm	NOUN
issue-1746	158	19	of	of	ADP
issue-1746	158	20	tax	tax	NOUN
issue-1746	158	21	law	law	NOUN
issue-1746	158	22	,	,	PUNCT
issue-1746	158	23	acts	act	VERB
issue-1746	158	24	as	as	ADP
issue-1746	158	25	a	a	DET
issue-1746	158	26	mechanism	mechanism	NOUN
issue-1746	158	27	to	to	PART
issue-1746	158	28	guarantee	guarantee	VERB
issue-1746	158	29	the	the	DET
issue-1746	158	30	realization	realization	NOUN
issue-1746	158	31	of	of	ADP
issue-1746	158	32	subjective	subjective	ADJ
issue-1746	158	33	rights	right	NOUN
issue-1746	158	34	of	of	ADP
issue-1746	158	35	taxpayers	taxpayer	NOUN
issue-1746	158	36	and	and	CCONJ
issue-1746	158	37	balancing	balance	VERB
issue-1746	158	38	public	public	ADJ
issue-1746	158	39	and	and	CCONJ
issue-1746	158	40	private	private	ADJ
issue-1746	158	41	interests	interest	NOUN
issue-1746	158	42	,	,	PUNCT
issue-1746	158	43	because	because	SCONJ
issue-1746	158	44	it	it	PRON
issue-1746	158	45	is	be	AUX
issue-1746	158	46	aimed	aim	VERB
issue-1746	158	47	at	at	ADP
issue-1746	158	48	protecting	protect	VERB
issue-1746	158	49	and	and	CCONJ
issue-1746	158	50	restoring	restore	VERB
issue-1746	158	51	the	the	DET
issue-1746	158	52	violated	violate	VERB
issue-1746	158	53	(	(	PUNCT
issue-1746	158	54	disputed	disputed	ADJ
issue-1746	158	55	)	)	PUNCT
issue-1746	159	1	right	right	INTJ
issue-1746	159	2	,	,	PUNCT
issue-1746	159	3	as	as	ADV
issue-1746	159	4	well	well	ADV
issue-1746	159	5	as	as	ADP
issue-1746	159	6	preventing	prevent	VERB
issue-1746	159	7	its	its	PRON
issue-1746	159	8	violation	violation	NOUN
issue-1746	159	9	in	in	ADP
issue-1746	159	10	the	the	DET
issue-1746	159	11	future	future	NOUN
issue-1746	159	12	;	;	PUNCT
issue-1746	159	13	aimed	aim	VERB
issue-1746	159	14	at	at	ADP
issue-1746	159	15	resolving	resolve	VERB
issue-1746	159	16	the	the	DET
issue-1746	159	17	legal	legal	ADJ
issue-1746	159	18	conflict	conflict	NOUN
issue-1746	159	19	on	on	ADP
issue-1746	159	20	the	the	DET
issue-1746	159	21	implementation	implementation	NOUN
issue-1746	159	22	of	of	ADP
issue-1746	159	23	rights	right	NOUN
issue-1746	159	24	and	and	CCONJ
issue-1746	159	25	obligations	obligation	NOUN
issue-1746	159	26	;	;	PUNCT
issue-1746	159	27	aimed	aim	VERB
issue-1746	159	28	at	at	ADP
issue-1746	159	29	ensuring	ensure	VERB
issue-1746	159	30	the	the	DET
issue-1746	159	31	stability	stability	NOUN
issue-1746	159	32	of	of	ADP
issue-1746	159	33	the	the	DET
issue-1746	159	34	conditions	condition	NOUN
issue-1746	159	35	for	for	ADP
issue-1746	159	36	the	the	DET
issue-1746	159	37	implementation	implementation	NOUN
issue-1746	159	38	of	of	ADP
issue-1746	159	39	the	the	DET
issue-1746	159	40	legal	legal	ADJ
issue-1746	159	41	norm	norm	NOUN
issue-1746	159	42	and	and	CCONJ
issue-1746	159	43	the	the	DET
issue-1746	159	44	optimization	optimization	NOUN
issue-1746	159	45	of	of	ADP
issue-1746	159	46	legal	legal	ADJ
issue-1746	159	47	regulation	regulation	NOUN
issue-1746	159	48	;	;	PUNCT
issue-1746	159	49	consideration	consideration	NOUN
issue-1746	159	50	of	of	ADP
issue-1746	159	51	the	the	DET
issue-1746	159	52	dispute	dispute	NOUN
issue-1746	159	53	by	by	ADP
issue-1746	159	54	the	the	DET
issue-1746	159	55	authorized	authorized	ADJ
issue-1746	159	56	body	body	NOUN
issue-1746	159	57	of	of	ADP
issue-1746	159	58	state	state	NOUN
issue-1746	159	59	power	power	NOUN
issue-1746	159	60	ensures	ensure	VERB
issue-1746	159	61	the	the	DET
issue-1746	159	62	stability	stability	NOUN
issue-1746	159	63	of	of	ADP
issue-1746	159	64	the	the	DET
issue-1746	159	65	legal	legal	ADJ
issue-1746	159	66	system	system	NOUN
issue-1746	159	67	of	of	ADP
issue-1746	159	68	society	society	NOUN
issue-1746	159	69	.	.	PUNCT
issue-1746	160	1	6	6	X
issue-1746	160	2	.	.	X
issue-1746	160	3	conclusions	conclusion	NOUN
issue-1746	160	4	the	the	DET
issue-1746	160	5	application	application	NOUN
issue-1746	160	6	of	of	ADP
issue-1746	160	7	tax	tax	NOUN
issue-1746	160	8	legislation	legislation	NOUN
issue-1746	160	9	in	in	ADP
issue-1746	160	10	practice	practice	NOUN
issue-1746	160	11	reveals	reveal	VERB
issue-1746	160	12	many	many	ADJ
issue-1746	160	13	contradictions	contradiction	NOUN
issue-1746	160	14	in	in	ADP
issue-1746	160	15	the	the	DET
issue-1746	160	16	relationship	relationship	NOUN
issue-1746	160	17	between	between	ADP
issue-1746	160	18	tax	tax	NOUN
issue-1746	160	19	authorities	authority	NOUN
issue-1746	160	20	and	and	CCONJ
issue-1746	160	21	taxpayers	taxpayer	NOUN
issue-1746	160	22	,	,	PUNCT
issue-1746	160	23	with	with	ADP
issue-1746	160	24	previously	previously	ADV
issue-1746	160	25	adopted	adopt	VERB
issue-1746	160	26	regulations	regulation	NOUN
issue-1746	160	27	and	and	CCONJ
issue-1746	160	28	acts	act	NOUN
issue-1746	160	29	of	of	ADP
issue-1746	160	30	individual	individual	ADJ
issue-1746	160	31	action	action	NOUN
issue-1746	160	32	.	.	PUNCT
issue-1746	161	1	due	due	ADP
issue-1746	161	2	to	to	ADP
issue-1746	161	3	these	these	DET
issue-1746	161	4	circumstances	circumstance	NOUN
issue-1746	161	5	,	,	PUNCT
issue-1746	161	6	the	the	DET
issue-1746	161	7	conflict	conflict	NOUN
issue-1746	161	8	of	of	ADP
issue-1746	161	9	interests	interest	NOUN
issue-1746	161	10	in	in	ADP
issue-1746	161	11	the	the	DET
issue-1746	161	12	sphere	sphere	NOUN
issue-1746	161	13	of	of	ADP
issue-1746	161	14	tax	tax	NOUN
issue-1746	161	15	legal	legal	ADJ
issue-1746	161	16	relations	relation	NOUN
issue-1746	161	17	lays	lay	VERB
issue-1746	161	18	the	the	DET
issue-1746	161	19	basis	basis	NOUN
issue-1746	161	20	for	for	ADP
issue-1746	161	21	the	the	DET
issue-1746	161	22	transition	transition	NOUN
issue-1746	161	23	of	of	ADP
issue-1746	161	24	a	a	DET
issue-1746	161	25	controversy	controversy	NOUN
issue-1746	161	26	to	to	ADP
issue-1746	161	27	another	another	DET
issue-1746	161	28	stage	stage	NOUN
issue-1746	161	29	,	,	PUNCT
issue-1746	161	30	characterized	characterize	VERB
issue-1746	161	31	by	by	ADP
issue-1746	161	32	the	the	DET
issue-1746	161	33	emergence	emergence	NOUN
issue-1746	161	34	of	of	ADP
issue-1746	161	35	different	different	ADJ
issue-1746	161	36	initial	initial	ADJ
issue-1746	161	37	legal	legal	ADJ
issue-1746	161	38	positions	position	NOUN
issue-1746	161	39	of	of	ADP
issue-1746	161	40	the	the	DET
issue-1746	161	41	parties	party	NOUN
issue-1746	161	42	in	in	ADP
issue-1746	161	43	the	the	DET
issue-1746	161	44	legal	legal	ADJ
issue-1746	161	45	assessment	assessment	NOUN
issue-1746	161	46	of	of	ADP
issue-1746	161	47	the	the	DET
issue-1746	161	48	essence	essence	NOUN
issue-1746	161	49	of	of	ADP
issue-1746	161	50	disputed	dispute	VERB
issue-1746	161	51	tax	tax	NOUN
issue-1746	161	52	-	-	PUNCT
issue-1746	161	53	legal	legal	ADJ
issue-1746	161	54	norms	norm	NOUN
issue-1746	161	55	and	and	CCONJ
issue-1746	161	56	,	,	PUNCT
issue-1746	161	57	accordingly	accordingly	ADV
issue-1746	161	58	,	,	PUNCT
issue-1746	161	59	the	the	DET
issue-1746	161	60	scope	scope	NOUN
issue-1746	161	61	of	of	ADP
issue-1746	161	62	their	their	PRON
issue-1746	161	63	rights	right	NOUN
issue-1746	161	64	and	and	CCONJ
issue-1746	161	65	obligations	obligation	NOUN
issue-1746	161	66	.	.	PUNCT
issue-1746	162	1	the	the	DET
issue-1746	162	2	arising	arise	VERB
issue-1746	162	3	difference	difference	NOUN
issue-1746	162	4	forms	form	VERB
issue-1746	162	5	the	the	DET
issue-1746	162	6	basis	basis	NOUN
issue-1746	162	7	for	for	ADP
issue-1746	162	8	the	the	DET
issue-1746	162	9	emergence	emergence	NOUN
issue-1746	162	10	of	of	ADP
issue-1746	162	11	a	a	DET
issue-1746	162	12	tax	tax	NOUN
issue-1746	162	13	dispute	dispute	NOUN
issue-1746	162	14	,	,	PUNCT
issue-1746	162	15	because	because	SCONJ
issue-1746	162	16	it	it	PRON
issue-1746	162	17	requires	require	VERB
issue-1746	162	18	its	its	PRON
issue-1746	162	19	resolution	resolution	NOUN
issue-1746	162	20	,	,	PUNCT
issue-1746	162	21	the	the	DET
issue-1746	162	22	implementation	implementation	NOUN
issue-1746	162	23	of	of	ADP
issue-1746	162	24	which	which	PRON
issue-1746	162	25	is	be	AUX
issue-1746	162	26	impossible	impossible	ADJ
issue-1746	162	27	without	without	ADP
issue-1746	162	28	recourse	recourse	NOUN
issue-1746	162	29	to	to	ADP
issue-1746	162	30	the	the	DET
issue-1746	162	31	authorized	authorized	ADJ
issue-1746	162	32	competent	competent	ADJ
issue-1746	162	33	authorities	authority	NOUN
issue-1746	162	34	of	of	ADP
issue-1746	162	35	the	the	DET
issue-1746	162	36	state	state	NOUN
issue-1746	162	37	.	.	PUNCT
issue-1746	163	1	in	in	ADP
issue-1746	163	2	this	this	DET
issue-1746	163	3	regard	regard	NOUN
issue-1746	163	4	,	,	PUNCT
issue-1746	163	5	without	without	ADP
issue-1746	163	6	an	an	DET
issue-1746	163	7	application	application	NOUN
issue-1746	163	8	of	of	ADP
issue-1746	163	9	an	an	DET
issue-1746	163	10	interested	interested	ADJ
issue-1746	163	11	person	person	NOUN
issue-1746	163	12	to	to	ADP
issue-1746	163	13	the	the	DET
issue-1746	163	14	relevant	relevant	ADJ
issue-1746	163	15	jurisdictional	jurisdictional	ADJ
issue-1746	163	16	authority	authority	NOUN
issue-1746	163	17	,	,	PUNCT
issue-1746	163	18	it	it	PRON
issue-1746	163	19	is	be	AUX
issue-1746	163	20	impossible	impossible	ADJ
issue-1746	163	21	to	to	PART
issue-1746	163	22	talk	talk	VERB
issue-1746	163	23	about	about	ADP
issue-1746	163	24	the	the	DET
issue-1746	163	25	presence	presence	NOUN
issue-1746	163	26	of	of	ADP
issue-1746	163	27	a	a	DET
issue-1746	163	28	dispute	dispute	NOUN
issue-1746	163	29	.	.	PUNCT
issue-1746	164	1	a	a	DET
issue-1746	164	2	tax	tax	NOUN
issue-1746	164	3	dispute	dispute	NOUN
issue-1746	164	4	is	be	AUX
issue-1746	164	5	a	a	DET
issue-1746	164	6	certain	certain	ADJ
issue-1746	164	7	situation	situation	NOUN
issue-1746	164	8	in	in	ADP
issue-1746	164	9	the	the	DET
issue-1746	164	10	development	development	NOUN
issue-1746	164	11	of	of	ADP
issue-1746	164	12	a	a	DET
issue-1746	164	13	conflict	conflict	NOUN
issue-1746	164	14	in	in	ADP
issue-1746	164	15	the	the	DET
issue-1746	164	16	sphere	sphere	NOUN
issue-1746	164	17	of	of	ADP
issue-1746	164	18	tax	tax	NOUN
issue-1746	164	19	legal	legal	ADJ
issue-1746	164	20	relations	relation	NOUN
issue-1746	164	21	,	,	PUNCT
issue-1746	164	22	or	or	CCONJ
issue-1746	164	23	rather	rather	ADV
issue-1746	164	24	one	one	NUM
issue-1746	164	25	of	of	ADP
issue-1746	164	26	its	its	PRON
issue-1746	164	27	stages	stage	NOUN
issue-1746	164	28	–	–	PUNCT
issue-1746	164	29	the	the	DET
issue-1746	164	30	stage	stage	NOUN
issue-1746	164	31	aimed	aim	VERB
issue-1746	164	32	at	at	ADP
issue-1746	164	33	resolving	resolve	VERB
issue-1746	164	34	this	this	DET
issue-1746	164	35	conflict	conflict	NOUN
issue-1746	164	36	.	.	PUNCT
issue-1746	165	1	in	in	ADP
issue-1746	165	2	this	this	DET
issue-1746	165	3	case	case	NOUN
issue-1746	165	4	,	,	PUNCT
issue-1746	165	5	the	the	DET
issue-1746	165	6	appeal	appeal	NOUN
issue-1746	165	7	of	of	ADP
issue-1746	165	8	an	an	DET
issue-1746	165	9	interested	interested	ADJ
issue-1746	165	10	person	person	NOUN
issue-1746	165	11	to	to	ADP
issue-1746	165	12	a	a	DET
issue-1746	165	13	jurisdictional	jurisdictional	ADJ
issue-1746	165	14	authority	authority	NOUN
issue-1746	165	15	is	be	AUX
issue-1746	165	16	aimed	aim	VERB
issue-1746	165	17	not	not	PART
issue-1746	165	18	only	only	ADV
issue-1746	165	19	at	at	ADP
issue-1746	165	20	resolving	resolve	VERB
issue-1746	165	21	a	a	DET
issue-1746	165	22	tax	tax	NOUN
issue-1746	165	23	dispute	dispute	NOUN
issue-1746	165	24	,	,	PUNCT
issue-1746	165	25	but	but	CCONJ
issue-1746	165	26	also	also	ADV
issue-1746	165	27	pursues	pursue	VERB
issue-1746	165	28	the	the	DET
issue-1746	165	29	goal	goal	NOUN
issue-1746	165	30	of	of	ADP
issue-1746	165	31	protecting	protect	VERB
issue-1746	165	32	their	their	PRON
issue-1746	165	33	rights	right	NOUN
issue-1746	165	34	,	,	PUNCT
issue-1746	165	35	providing	provide	VERB
issue-1746	165	36	guarantees	guarantee	NOUN
issue-1746	165	37	for	for	ADP
issue-1746	165	38	their	their	PRON
issue-1746	165	39	implementation	implementation	NOUN
issue-1746	165	40	.	.	PUNCT
issue-1746	166	1	therefore	therefore	ADV
issue-1746	166	2	,	,	PUNCT
issue-1746	166	3	a	a	DET
issue-1746	166	4	dispute	dispute	NOUN
issue-1746	166	5	in	in	ADP
issue-1746	166	6	the	the	DET
issue-1746	166	7	sphere	sphere	NOUN
issue-1746	166	8	of	of	ADP
issue-1746	166	9	tax	tax	NOUN
issue-1746	166	10	legal	legal	ADJ
issue-1746	166	11	relations	relation	NOUN
issue-1746	166	12	acts	act	VERB
issue-1746	166	13	as	as	ADP
issue-1746	166	14	a	a	DET
issue-1746	166	15	mechanism	mechanism	NOUN
issue-1746	166	16	of	of	ADP
issue-1746	166	17	guaranteeing	guarantee	VERB
issue-1746	166	18	the	the	DET
issue-1746	166	19	realization	realization	NOUN
issue-1746	166	20	of	of	ADP
issue-1746	166	21	subjective	subjective	ADJ
issue-1746	166	22	rights	right	NOUN
issue-1746	166	23	of	of	ADP
issue-1746	166	24	interested	interested	ADJ
issue-1746	166	25	persons	person	NOUN
issue-1746	166	26	and	and	CCONJ
issue-1746	166	27	balancing	balance	VERB
issue-1746	166	28	public	public	ADJ
issue-1746	166	29	and	and	CCONJ
issue-1746	166	30	private	private	ADJ
issue-1746	166	31	interests	interest	NOUN
issue-1746	166	32	,	,	PUNCT
issue-1746	166	33	since	since	SCONJ
issue-1746	166	34	it	it	PRON
issue-1746	166	35	is	be	AUX
issue-1746	166	36	aimed	aim	VERB
issue-1746	166	37	at	at	ADP
issue-1746	166	38	protecting	protect	VERB
issue-1746	166	39	and	and	CCONJ
issue-1746	166	40	restoring	restore	VERB
issue-1746	166	41	the	the	DET
issue-1746	166	42	violated	violate	VERB
issue-1746	166	43	(	(	PUNCT
issue-1746	166	44	disputed	disputed	ADJ
issue-1746	166	45	)	)	PUNCT
issue-1746	167	1	right	right	INTJ
issue-1746	167	2	,	,	PUNCT
issue-1746	167	3	as	as	ADV
issue-1746	167	4	well	well	ADV
issue-1746	167	5	as	as	ADP
issue-1746	167	6	preventing	prevent	VERB
issue-1746	167	7	its	its	PRON
issue-1746	167	8	violation	violation	NOUN
issue-1746	167	9	in	in	ADP
issue-1746	167	10	the	the	DET
issue-1746	167	11	future	future	NOUN
issue-1746	167	12	;	;	PUNCT
issue-1746	167	13	aimed	aim	VERB
issue-1746	167	14	at	at	ADP
issue-1746	167	15	resolving	resolve	VERB
issue-1746	167	16	the	the	DET
issue-1746	167	17	arisen	arisen	ADJ
issue-1746	167	18	tax	tax	NOUN
issue-1746	167	19	conflict	conflict	NOUN
issue-1746	167	20	regarding	regard	VERB
issue-1746	167	21	the	the	DET
issue-1746	167	22	implementation	implementation	NOUN
issue-1746	167	23	of	of	ADP
issue-1746	167	24	rights	right	NOUN
issue-1746	167	25	and	and	CCONJ
issue-1746	167	26	obligations	obligation	NOUN
issue-1746	167	27	;	;	PUNCT
issue-1746	167	28	aimed	aim	VERB
issue-1746	167	29	at	at	ADP
issue-1746	167	30	ensuring	ensure	VERB
issue-1746	167	31	the	the	DET
issue-1746	167	32	stability	stability	NOUN
issue-1746	167	33	of	of	ADP
issue-1746	167	34	the	the	DET
issue-1746	167	35	conditions	condition	NOUN
issue-1746	167	36	for	for	ADP
issue-1746	167	37	the	the	DET
issue-1746	167	38	implementation	implementation	NOUN
issue-1746	167	39	of	of	ADP
issue-1746	167	40	tax	tax	NOUN
issue-1746	167	41	and	and	CCONJ
issue-1746	167	42	legal	legal	ADJ
issue-1746	167	43	norms	norm	NOUN
issue-1746	167	44	and	and	CCONJ
issue-1746	167	45	optimization	optimization	NOUN
issue-1746	167	46	of	of	ADP
issue-1746	167	47	legal	legal	ADJ
issue-1746	167	48	regulation	regulation	NOUN
issue-1746	167	49	;	;	PUNCT
issue-1746	167	50	consideration	consideration	NOUN
issue-1746	167	51	of	of	ADP
issue-1746	167	52	the	the	DET
issue-1746	167	53	dispute	dispute	NOUN
issue-1746	167	54	by	by	ADP
issue-1746	167	55	the	the	DET
issue-1746	167	56	authorized	authorized	ADJ
issue-1746	167	57	body	body	NOUN
issue-1746	167	58	of	of	ADP
issue-1746	167	59	state	state	NOUN
issue-1746	167	60	power	power	NOUN
issue-1746	167	61	ensures	ensure	VERB
issue-1746	167	62	the	the	DET
issue-1746	167	63	stability	stability	NOUN
issue-1746	167	64	of	of	ADP
issue-1746	167	65	the	the	DET
issue-1746	167	66	legal	legal	ADJ
issue-1746	167	67	system	system	NOUN
issue-1746	167	68	.	.	PUNCT
issue-1746	168	1	when	when	SCONJ
issue-1746	168	2	regulatory	regulatory	ADJ
issue-1746	168	3	legal	legal	ADJ
issue-1746	168	4	relations	relation	NOUN
issue-1746	168	5	are	be	AUX
issue-1746	168	6	affected	affect	VERB
issue-1746	168	7	by	by	ADP
issue-1746	168	8	negative	negative	ADJ
issue-1746	168	9	,	,	PUNCT
issue-1746	168	10	not	not	PART
issue-1746	168	11	based	base	VERB
issue-1746	168	12	on	on	ADP
issue-1746	168	13	the	the	DET
issue-1746	168	14	norm	norm	NOUN
issue-1746	168	15	of	of	ADP
issue-1746	168	16	tax	tax	NOUN
issue-1746	168	17	law	law	NOUN
issue-1746	168	18	,	,	PUNCT
issue-1746	168	19	behavior	behavior	NOUN
issue-1746	168	20	of	of	ADP
issue-1746	168	21	the	the	DET
issue-1746	168	22	subject	subject	NOUN
issue-1746	168	23	of	of	ADP
issue-1746	168	24	tax	tax	NOUN
issue-1746	168	25	law	law	NOUN
issue-1746	168	26	,	,	PUNCT
issue-1746	168	27	regulatory	regulatory	ADJ
issue-1746	168	28	legal	legal	ADJ
issue-1746	168	29	relations	relation	NOUN
issue-1746	168	30	undergo	undergo	VERB
issue-1746	168	31	changes	change	NOUN
issue-1746	168	32	,	,	PUNCT
issue-1746	168	33	as	as	SCONJ
issue-1746	168	34	their	their	PRON
issue-1746	168	35	development	development	NOUN
issue-1746	168	36	in	in	ADP
issue-1746	168	37	the	the	DET
issue-1746	168	38	former	former	ADJ
issue-1746	168	39	form	form	NOUN
issue-1746	168	40	is	be	AUX
issue-1746	168	41	impossible	impossible	ADJ
issue-1746	168	42	because	because	SCONJ
issue-1746	168	43	of	of	ADP
issue-1746	168	44	the	the	DET
issue-1746	168	45	contradiction	contradiction	NOUN
issue-1746	168	46	between	between	ADP
issue-1746	168	47	the	the	DET
issue-1746	168	48	participants	participant	NOUN
issue-1746	168	49	of	of	ADP
issue-1746	168	50	tax	tax	NOUN
issue-1746	168	51	legal	legal	ADJ
issue-1746	168	52	relations	relation	NOUN
issue-1746	168	53	.	.	PUNCT
issue-1746	169	1	the	the	DET
issue-1746	169	2	fact	fact	NOUN
issue-1746	169	3	of	of	ADP
issue-1746	169	4	violation	violation	NOUN
issue-1746	169	5	or	or	CCONJ
issue-1746	169	6	denial	denial	NOUN
issue-1746	169	7	of	of	ADP
issue-1746	169	8	a	a	DET
issue-1746	169	9	right	right	NOUN
issue-1746	169	10	gives	gives	AUX
issue-1746	169	11	rise	rise	VERB
issue-1746	169	12	to	to	ADP
issue-1746	169	13	a	a	DET
issue-1746	169	14	protective	protective	ADJ
issue-1746	169	15	legal	legal	ADJ
issue-1746	169	16	relationship	relationship	NOUN
issue-1746	169	17	,	,	PUNCT
issue-1746	169	18	in	in	ADP
issue-1746	169	19	which	which	PRON
issue-1746	169	20	the	the	DET
issue-1746	169	21	right	right	NOUN
issue-1746	169	22	of	of	ADP
issue-1746	169	23	an	an	DET
issue-1746	169	24	interested	interested	ADJ
issue-1746	169	25	person	person	NOUN
issue-1746	169	26	to	to	ADP
issue-1746	169	27	protection	protection	NOUN
issue-1746	169	28	and	and	CCONJ
issue-1746	169	29	the	the	DET
issue-1746	169	30	obligation	obligation	NOUN
issue-1746	169	31	of	of	ADP
issue-1746	169	32	the	the	DET
issue-1746	169	33	authorized	authorized	ADJ
issue-1746	169	34	body	body	NOUN
issue-1746	169	35	of	of	ADP
issue-1746	169	36	the	the	DET
issue-1746	169	37	state	state	NOUN
issue-1746	169	38	to	to	PART
issue-1746	169	39	implement	implement	VERB
issue-1746	169	40	protection	protection	NOUN
issue-1746	169	41	exist	exist	VERB
issue-1746	169	42	and	and	CCONJ
issue-1746	169	43	are	be	AUX
issue-1746	169	44	implemented	implement	VERB
issue-1746	169	45	.	.	PUNCT
issue-1746	170	1	baltic	baltic	PROPN
issue-1746	170	2	journal	journal	PROPN
issue-1746	170	3	of	of	ADP
issue-1746	170	4	economic	economic	ADJ
issue-1746	170	5	studies	study	NOUN
issue-1746	170	6	43	43	NUM
issue-1746	170	7	vol	vol	NOUN
issue-1746	170	8	.	.	PROPN
issue-1746	170	9	8	8	NUM
issue-1746	171	1	no	no	NOUN
issue-1746	171	2	.	.	NOUN
issue-1746	171	3	2	2	NUM
issue-1746	171	4	,	,	PUNCT
issue-1746	171	5	2022	2022	NUM
issue-1746	171	6	in	in	ADP
issue-1746	171	7	this	this	DET
issue-1746	171	8	regard	regard	NOUN
issue-1746	171	9	,	,	PUNCT
issue-1746	171	10	under	under	ADP
issue-1746	171	11	the	the	DET
issue-1746	171	12	protection	protection	NOUN
issue-1746	171	13	of	of	ADP
issue-1746	171	14	the	the	DET
issue-1746	171	15	rights	right	NOUN
issue-1746	171	16	of	of	ADP
issue-1746	171	17	a	a	DET
issue-1746	171	18	taxpayer	taxpayer	NOUN
issue-1746	171	19	it	it	PRON
issue-1746	171	20	is	be	AUX
issue-1746	171	21	proposed	propose	VERB
issue-1746	171	22	to	to	PART
issue-1746	171	23	understand	understand	VERB
issue-1746	171	24	his	his	PRON
issue-1746	171	25	actions	action	NOUN
issue-1746	171	26	(	(	PUNCT
issue-1746	171	27	in	in	ADP
issue-1746	171	28	some	some	DET
issue-1746	171	29	cases	case	NOUN
issue-1746	171	30	,	,	PUNCT
issue-1746	171	31	inaction	inaction	NOUN
issue-1746	171	32	)	)	PUNCT
issue-1746	171	33	,	,	PUNCT
issue-1746	171	34	which	which	PRON
issue-1746	171	35	he	he	PRON
issue-1746	171	36	commits	commit	VERB
issue-1746	171	37	in	in	ADP
issue-1746	171	38	accordance	accordance	NOUN
issue-1746	171	39	with	with	ADP
issue-1746	171	40	the	the	DET
issue-1746	171	41	norms	norm	NOUN
issue-1746	171	42	of	of	ADP
issue-1746	171	43	tax	tax	NOUN
issue-1746	171	44	legislation	legislation	NOUN
issue-1746	171	45	,	,	PUNCT
issue-1746	171	46	on	on	ADP
issue-1746	171	47	the	the	DET
issue-1746	171	48	one	one	NUM
issue-1746	171	49	hand	hand	NOUN
issue-1746	171	50	,	,	PUNCT
issue-1746	171	51	and	and	CCONJ
issue-1746	171	52	law	law	NOUN
issue-1746	171	53	enforcement	enforcement	NOUN
issue-1746	171	54	activities	activity	NOUN
issue-1746	171	55	of	of	ADP
issue-1746	171	56	authorized	authorize	VERB
issue-1746	171	57	by	by	ADP
issue-1746	171	58	the	the	DET
issue-1746	171	59	state	state	NOUN
issue-1746	171	60	subjects	subject	NOUN
issue-1746	171	61	of	of	ADP
issue-1746	171	62	power	power	NOUN
issue-1746	171	63	and	and	CCONJ
issue-1746	171	64	their	their	PRON
issue-1746	171	65	officials	official	NOUN
issue-1746	171	66	(	(	PUNCT
issue-1746	171	67	in	in	ADP
issue-1746	171	68	case	case	NOUN
issue-1746	171	69	the	the	DET
issue-1746	171	70	subject	subject	NOUN
issue-1746	171	71	appeals	appeal	NOUN
issue-1746	171	72	by	by	ADP
issue-1746	171	73	force	force	NOUN
issue-1746	171	74	of	of	ADP
issue-1746	171	75	state	state	NOUN
issue-1746	171	76	enforcement	enforcement	NOUN
issue-1746	171	77	)	)	PUNCT
issue-1746	171	78	,	,	PUNCT
issue-1746	171	79	on	on	ADP
issue-1746	171	80	the	the	DET
issue-1746	171	81	other	other	ADJ
issue-1746	171	82	,	,	PUNCT
issue-1746	171	83	in	in	ADP
issue-1746	171	84	order	order	NOUN
issue-1746	171	85	to	to	PART
issue-1746	171	86	stop	stop	VERB
issue-1746	171	87	violation	violation	NOUN
issue-1746	171	88	of	of	ADP
issue-1746	171	89	rights	right	NOUN
issue-1746	171	90	,	,	PUNCT
issue-1746	171	91	restore	restore	VERB
issue-1746	171	92	violated	violate	VERB
issue-1746	171	93	rights	right	NOUN
issue-1746	171	94	,	,	PUNCT
issue-1746	171	95	eliminating	eliminate	VERB
issue-1746	171	96	the	the	DET
issue-1746	171	97	threat	threat	NOUN
issue-1746	171	98	of	of	ADP
issue-1746	171	99	their	their	PRON
issue-1746	171	100	violation	violation	NOUN
issue-1746	171	101	.	.	PUNCT
issue-1746	172	1	the	the	DET
issue-1746	172	2	main	main	ADJ
issue-1746	172	3	subjects	subject	NOUN
issue-1746	172	4	authorized	authorize	VERB
issue-1746	172	5	by	by	ADP
issue-1746	172	6	the	the	DET
issue-1746	172	7	state	state	NOUN
issue-1746	172	8	to	to	PART
issue-1746	172	9	protect	protect	VERB
issue-1746	172	10	the	the	DET
issue-1746	172	11	rights	right	NOUN
issue-1746	172	12	of	of	ADP
issue-1746	172	13	the	the	DET
issue-1746	172	14	taxpayer	taxpayer	NOUN
issue-1746	172	15	are	be	AUX
issue-1746	172	16	the	the	DET
issue-1746	172	17	tax	tax	NOUN
issue-1746	172	18	and	and	CCONJ
issue-1746	172	19	judicial	judicial	ADJ
issue-1746	172	20	authorities	authority	NOUN
issue-1746	172	21	.	.	PUNCT
issue-1746	173	1	references	reference	NOUN
issue-1746	173	2	:	:	PUNCT
issue-1746	173	3	arefev	arefev	ADV
issue-1746	173	4	,	,	PUNCT
issue-1746	173	5	g.	g.	PROPN
issue-1746	173	6	p.	p.	PROPN
issue-1746	173	7	(	(	PUNCT
issue-1746	173	8	1982	1982	NUM
issue-1746	173	9	)	)	PUNCT
issue-1746	173	10	.	.	PUNCT
issue-1746	174	1	ponyatie	ponyatie	PROPN
issue-1746	174	2	zaschityi	zaschityi	PROPN
issue-1746	174	3	sub'ektivnyih	sub'ektivnyih	PROPN
issue-1746	174	4	prav	prav	NOUN
issue-1746	175	1	[	[	X
issue-1746	175	2	the	the	DET
issue-1746	175	3	concept	concept	NOUN
issue-1746	175	4	of	of	ADP
issue-1746	175	5	protection	protection	NOUN
issue-1746	175	6	of	of	ADP
issue-1746	175	7	subjective	subjective	ADJ
issue-1746	175	8	rights	right	NOUN
issue-1746	175	9	]	]	PUNCT
issue-1746	175	10	.	.	PUNCT
issue-1746	176	1	protsessualnyie	protsessualnyie	PROPN
issue-1746	176	2	sredstva	sredstva	PROPN
issue-1746	176	3	realizatsii	realizatsii	PROPN
issue-1746	176	4	konstitutsionnogo	konstitutsionnogo	PROPN
issue-1746	176	5	prava	prava	PROPN
issue-1746	176	6	na	na	PROPN
issue-1746	176	7	sudebnuyu	sudebnuyu	PROPN
issue-1746	176	8	i	i	PROPN
issue-1746	176	9	arbitrazhnuyu	arbitrazhnuyu	PROPN
issue-1746	176	10	zaschitu	zaschitu	PROPN
issue-1746	176	11	.	.	PUNCT
issue-1746	177	1	kalinin	kalinin	PROPN
issue-1746	177	2	.	.	PUNCT
issue-1746	178	1	(	(	PUNCT
issue-1746	178	2	in	in	ADP
issue-1746	178	3	russian	russian	ADJ
issue-1746	178	4	)	)	PUNCT
issue-1746	178	5	ioffe	ioffe	PROPN
issue-1746	178	6	,	,	PUNCT
issue-1746	178	7	o.	o.	PROPN
issue-1746	178	8	s.	s.	PROPN
issue-1746	178	9	(	(	PUNCT
issue-1746	178	10	1961	1961	NUM
issue-1746	178	11	)	)	PUNCT
issue-1746	178	12	.	.	PUNCT
issue-1746	179	1	voprosyi	voprosyi	NOUN
issue-1746	179	2	teorii	teorii	PROPN
issue-1746	179	3	prava	prava	NOUN
issue-1746	180	1	[	[	X
issue-1746	180	2	questions	question	NOUN
issue-1746	180	3	of	of	ADP
issue-1746	180	4	the	the	DET
issue-1746	180	5	theory	theory	NOUN
issue-1746	180	6	of	of	ADP
issue-1746	180	7	law	law	NOUN
issue-1746	180	8	]	]	PUNCT
issue-1746	180	9	.	.	PUNCT
issue-1746	181	1	moscow	moscow	PROPN
issue-1746	181	2	.	.	PUNCT
issue-1746	182	1	(	(	PUNCT
issue-1746	182	2	in	in	ADP
issue-1746	182	3	russian	russian	ADJ
issue-1746	182	4	)	)	PUNCT
issue-1746	182	5	kodeks	kodek	NOUN
issue-1746	182	6	administratyvnoho	administratyvnoho	NOUN
issue-1746	182	7	sudochynstva	sudochynstva	VERB
issue-1746	182	8	ukrainy	ukrainy	ADJ
issue-1746	182	9	v	v	ADP
issue-1746	182	10	redaktsii	redaktsii	ADJ
issue-1746	182	11	vid	vid	NOUN
issue-1746	182	12	3	3	NUM
issue-1746	182	13	zhovtnia	zhovtnia	PROPN
issue-1746	182	14	2017	2017	NUM
issue-1746	182	15	roku	roku	PROPN
issue-1746	182	16	№	№	ADJ
issue-1746	182	17	2147	2147	NUM
issue-1746	182	18	-	-	PUNCT
issue-1746	182	19	viii	viii	NOUN
issue-1746	183	1	[	[	X
issue-1746	183	2	the	the	DET
issue-1746	183	3	code	code	NOUN
issue-1746	183	4	of	of	ADP
issue-1746	183	5	administrative	administrative	ADJ
issue-1746	183	6	procedure	procedure	NOUN
issue-1746	183	7	of	of	ADP
issue-1746	183	8	ukraine	ukraine	NOUN
issue-1746	183	9	as	as	SCONJ
issue-1746	183	10	amended	amend	VERB
issue-1746	183	11	on	on	ADP
issue-1746	183	12	october	october	PROPN
issue-1746	183	13	3	3	NUM
issue-1746	183	14	,	,	PUNCT
issue-1746	183	15	2017	2017	NUM
issue-1746	183	16	,	,	PUNCT
issue-1746	183	17	no	no	NOUN
issue-1746	183	18	.	.	NOUN
issue-1746	183	19	2147	2147	NUM
issue-1746	183	20	-	-	PUNCT
issue-1746	183	21	viii	viii	NOUN
issue-1746	183	22	]	]	X
issue-1746	183	23	.	.	PUNCT
issue-1746	184	1	available	available	ADJ
issue-1746	184	2	at	at	ADP
issue-1746	184	3	:	:	PUNCT
issue-1746	184	4	https://zakon.rada.gov.ua/laws/show/2147-19#n6636	https://zakon.rada.gov.ua/laws/show/2147-19#n6636	NOUN
issue-1746	184	5	(	(	PUNCT
issue-1746	184	6	in	in	ADP
issue-1746	184	7	ukrainian	ukrainian	ADJ
issue-1746	184	8	)	)	PUNCT
issue-1746	184	9	kozhuhar	kozhuhar	PROPN
issue-1746	184	10	,	,	PUNCT
issue-1746	184	11	a.	a.	NOUN
issue-1746	184	12	n.	n.	PROPN
issue-1746	184	13	(	(	PUNCT
issue-1746	184	14	1989	1989	NUM
issue-1746	184	15	)	)	PUNCT
issue-1746	184	16	.	.	PUNCT
issue-1746	185	1	pravo	pravo	NOUN
issue-1746	185	2	na	na	PROPN
issue-1746	185	3	sudebnuyu	sudebnuyu	PROPN
issue-1746	185	4	zaschitu	zaschitu	PROPN
issue-1746	185	5	v	v	ADP
issue-1746	185	6	iskovom	iskovom	NOUN
issue-1746	185	7	proizvodstve	proizvodstve	NOUN
issue-1746	186	1	[	[	X
issue-1746	186	2	the	the	DET
issue-1746	186	3	right	right	NOUN
issue-1746	186	4	to	to	ADP
issue-1746	186	5	judicial	judicial	ADJ
issue-1746	186	6	protection	protection	NOUN
issue-1746	186	7	in	in	ADP
issue-1746	186	8	lawsuits	lawsuit	NOUN
issue-1746	186	9	]	]	PUNCT
issue-1746	186	10	.	.	PUNCT
issue-1746	187	1	kishinev	kishinev	PROPN
issue-1746	187	2	.	.	PUNCT
issue-1746	188	1	(	(	PUNCT
issue-1746	188	2	in	in	ADP
issue-1746	188	3	russian	russian	ADJ
issue-1746	188	4	)	)	PUNCT
issue-1746	188	5	krohina	krohina	PROPN
issue-1746	188	6	,	,	PUNCT
issue-1746	188	7	yu	yu	PROPN
issue-1746	188	8	.	.	PUNCT
issue-1746	188	9	a.	a.	PROPN
issue-1746	188	10	(	(	PUNCT
issue-1746	188	11	2003	2003	NUM
issue-1746	188	12	)	)	PUNCT
issue-1746	188	13	.	.	PUNCT
issue-1746	189	1	yuridicheskiy	yuridicheskiy	NOUN
issue-1746	189	2	konflikt	konflikt	PROPN
issue-1746	189	3	v	v	PROPN
issue-1746	189	4	finansovoy	finansovoy	NOUN
issue-1746	189	5	sfere	sfere	NOUN
issue-1746	189	6	:	:	PUNCT
issue-1746	189	7	prichinyi	prichinyi	NOUN
issue-1746	189	8	,	,	PUNCT
issue-1746	189	9	suschnost	suschnost	ADJ
issue-1746	189	10	i	i	PRON
issue-1746	189	11	protseduryi	protseduryi	VERB
issue-1746	189	12	preodoleniya	preodoleniya	NOUN
issue-1746	190	1	[	[	X
issue-1746	190	2	legal	legal	ADJ
issue-1746	190	3	conflict	conflict	NOUN
issue-1746	190	4	in	in	ADP
issue-1746	190	5	the	the	DET
issue-1746	190	6	financial	financial	ADJ
issue-1746	190	7	sphere	sphere	NOUN
issue-1746	190	8	:	:	PUNCT
issue-1746	191	1	causes	cause	NOUN
issue-1746	191	2	,	,	PUNCT
issue-1746	191	3	essence	essence	NOUN
issue-1746	191	4	and	and	CCONJ
issue-1746	191	5	procedures	procedure	NOUN
issue-1746	191	6	for	for	ADP
issue-1746	191	7	overcoming	overcome	VERB
issue-1746	191	8	]	]	PUNCT
issue-1746	191	9	.	.	PUNCT
issue-1746	192	1	zhurnal	zhurnal	PROPN
issue-1746	192	2	rossiyskogo	rossiyskogo	PROPN
issue-1746	192	3	prava	prava	PROPN
issue-1746	192	4	,	,	PUNCT
issue-1746	192	5	vol	vol	NOUN
issue-1746	192	6	.	.	PROPN
issue-1746	192	7	9	9	NUM
issue-1746	192	8	,	,	PUNCT
issue-1746	192	9	pp	pp	ADJ
issue-1746	192	10	.	.	PUNCT
issue-1746	192	11	68–72	68–72	NUM
issue-1746	192	12	.	.	PUNCT
issue-1746	193	1	(	(	PUNCT
issue-1746	193	2	in	in	ADP
issue-1746	193	3	russian	russian	ADJ
issue-1746	193	4	)	)	PUNCT
issue-1746	193	5	pavlenko	pavlenko	PROPN
issue-1746	193	6	,	,	PUNCT
issue-1746	193	7	n.	n.	PROPN
issue-1746	193	8	h.	h.	PROPN
issue-1746	194	1	(	(	PUNCT
issue-1746	194	2	2016	2016	NUM
issue-1746	194	3	)	)	PUNCT
issue-1746	194	4	.	.	PUNCT
issue-1746	195	1	prezumptsiia	prezumptsiia	VERB
issue-1746	195	2	vynuvatosti	vynuvatosti	NOUN
issue-1746	195	3	v	v	ADP
issue-1746	195	4	administratyvnomu	administratyvnomu	NOUN
issue-1746	195	5	sudochynstvi	sudochynstvi	NOUN
issue-1746	196	1	[	[	X
issue-1746	196	2	presumption	presumption	NOUN
issue-1746	196	3	of	of	ADP
issue-1746	196	4	guilt	guilt	NOUN
issue-1746	196	5	in	in	ADP
issue-1746	196	6	administrative	administrative	ADJ
issue-1746	196	7	proceedings	proceeding	NOUN
issue-1746	196	8	]	]	PUNCT
issue-1746	196	9	.	.	PUNCT
issue-1746	197	1	yurydychnyi	yurydychnyi	PROPN
issue-1746	197	2	naukovyi	naukovyi	PROPN
issue-1746	197	3	elektronnyi	elektronnyi	PROPN
issue-1746	197	4	zhurnal	zhurnal	PROPN
issue-1746	197	5	,	,	PUNCT
issue-1746	197	6	vol	vol	NOUN
issue-1746	197	7	.	.	PROPN
issue-1746	197	8	2	2	NUM
issue-1746	197	9	,	,	PUNCT
issue-1746	197	10	pp	pp	ADJ
issue-1746	197	11	.	.	PUNCT
issue-1746	198	1	78–79	78–79	ADV
issue-1746	198	2	.	.	PUNCT
issue-1746	199	1	(	(	PUNCT
issue-1746	199	2	in	in	ADP
issue-1746	199	3	ukrainian	ukrainian	ADJ
issue-1746	199	4	)	)	PUNCT
issue-1746	199	5	podatkovyi	podatkovyi	NOUN
issue-1746	199	6	kodeks	kodek	VERB
issue-1746	199	7	ukrainy	ukrainy	ADJ
issue-1746	199	8	vid	vid	NOUN
issue-1746	199	9	2	2	NUM
issue-1746	199	10	hrudnia	hrudnia	NOUN
issue-1746	199	11	2010	2010	NUM
issue-1746	199	12	roku	roku	PROPN
issue-1746	199	13	№	№	ADJ
issue-1746	199	14	2755	2755	NUM
issue-1746	199	15	-	-	SYM
issue-1746	199	16	vi	vi	NOUN
issue-1746	200	1	[	[	X
issue-1746	200	2	tax	tax	NOUN
issue-1746	200	3	code	code	NOUN
issue-1746	200	4	of	of	ADP
issue-1746	200	5	ukraine	ukraine	NOUN
issue-1746	200	6	from	from	ADP
issue-1746	200	7	december	december	PROPN
issue-1746	200	8	2	2	NUM
issue-1746	200	9	,	,	PUNCT
issue-1746	200	10	2010	2010	NUM
issue-1746	200	11	№	№	ADP
issue-1746	200	12	2755	2755	NUM
issue-1746	200	13	-	-	SYM
issue-1746	200	14	vi	vi	NOUN
issue-1746	200	15	]	]	PUNCT
issue-1746	200	16	.	.	PUNCT
issue-1746	201	1	available	available	ADJ
issue-1746	201	2	at	at	ADP
issue-1746	201	3	:	:	PUNCT
issue-1746	201	4	https://zakon.rada.gov.ua/laws/show/2755-17#text	https://zakon.rada.gov.ua/laws/show/2755-17#text	X
issue-1746	201	5	(	(	PUNCT
issue-1746	201	6	in	in	ADP
issue-1746	201	7	ukrainian	ukrainian	ADJ
issue-1746	201	8	)	)	PUNCT
issue-1746	201	9	serebryakova	serebryakova	PROPN
issue-1746	201	10	,	,	PUNCT
issue-1746	201	11	e.	e.	PROPN
issue-1746	201	12	a.	a.	PROPN
issue-1746	201	13	(	(	PUNCT
issue-1746	201	14	2002	2002	NUM
issue-1746	201	15	)	)	PUNCT
issue-1746	201	16	.	.	PUNCT
issue-1746	202	1	pravovyie	pravovyie	PROPN
issue-1746	202	2	aspektyi	aspektyi	NOUN
issue-1746	202	3	rassmotreniya	rassmotreniya	PROPN
issue-1746	202	4	sporov	sporov	PROPN
issue-1746	202	5	po	po	PROPN
issue-1746	202	6	voprosam	voprosam	PROPN
issue-1746	202	7	sotsialnogo	sotsialnogo	PROPN
issue-1746	202	8	obespecheniya	obespecheniya	PROPN
issue-1746	202	9	:	:	PUNCT
issue-1746	202	10	monografiya	monografiya	PROPN
issue-1746	203	1	[	[	X
issue-1746	203	2	legal	legal	ADJ
issue-1746	203	3	aspects	aspect	NOUN
issue-1746	203	4	of	of	ADP
issue-1746	203	5	social	social	ADJ
issue-1746	203	6	security	security	NOUN
issue-1746	203	7	dispute	dispute	NOUN
issue-1746	203	8	resolution	resolution	NOUN
issue-1746	203	9	:	:	PUNCT
issue-1746	203	10	monograph	monograph	NOUN
issue-1746	203	11	]	]	PUNCT
issue-1746	203	12	.	.	PUNCT
issue-1746	204	1	moscow	moscow	PROPN
issue-1746	204	2	.	.	PUNCT
issue-1746	205	1	(	(	PUNCT
issue-1746	205	2	in	in	ADP
issue-1746	205	3	russian	russian	ADJ
issue-1746	205	4	)	)	PUNCT
issue-1746	205	5	sovetskoe	sovetskoe	ADJ
issue-1746	205	6	grazhdanskoe	grazhdanskoe	PROPN
issue-1746	205	7	pravo	pravo	NOUN
issue-1746	206	1	[	[	X
issue-1746	206	2	soviet	soviet	ADJ
issue-1746	206	3	civil	civil	ADJ
issue-1746	206	4	law	law	NOUN
issue-1746	206	5	]	]	PUNCT
issue-1746	206	6	.	.	PUNCT
issue-1746	207	1	leningrad	leningrad	PROPN
issue-1746	207	2	,	,	PUNCT
issue-1746	207	3	1982	1982	NUM
issue-1746	207	4	.	.	PUNCT
issue-1746	208	1	(	(	PUNCT
issue-1746	208	2	in	in	ADP
issue-1746	208	3	russian	russian	ADJ
issue-1746	208	4	)	)	PUNCT
issue-1746	208	5	chechina	chechina	PROPN
issue-1746	208	6	,	,	PUNCT
issue-1746	208	7	n.	n.	PROPN
issue-1746	208	8	a.	a.	PROPN
issue-1746	208	9	(	(	PUNCT
issue-1746	208	10	1985	1985	NUM
issue-1746	208	11	)	)	PUNCT
issue-1746	208	12	.	.	PUNCT
issue-1746	209	1	predmet	predmet	PROPN
issue-1746	209	2	grazhdanskogo	grazhdanskogo	VERB
issue-1746	209	3	sudoproizvodstva	sudoproizvodstva	NOUN
issue-1746	209	4	/	/	SYM
issue-1746	209	5	predmet	predmet	NOUN
issue-1746	209	6	pro	pro	X
issue-1746	209	7	tsessualnoy	tsessualnoy	PROPN
issue-1746	209	8	deyatelnosti	deyatelnosti	PROPN
issue-1746	209	9	v	v	PROPN
issue-1746	209	10	sude	sude	NOUN
issue-1746	210	1	i	i	PRON
issue-1746	210	2	arbitrazhe	arbitrazhe	VERB
issue-1746	210	3	[	[	X
issue-1746	210	4	subject	subject	ADJ
issue-1746	210	5	matter	matter	NOUN
issue-1746	210	6	of	of	ADP
issue-1746	210	7	civil	civil	ADJ
issue-1746	210	8	proceedings	proceeding	NOUN
issue-1746	210	9	/	/	SYM
issue-1746	210	10	subject	subject	ADJ
issue-1746	210	11	matter	matter	NOUN
issue-1746	210	12	of	of	ADP
issue-1746	210	13	procedural	procedural	ADJ
issue-1746	210	14	activity	activity	NOUN
issue-1746	210	15	in	in	ADP
issue-1746	210	16	court	court	NOUN
issue-1746	210	17	and	and	CCONJ
issue-1746	210	18	arbitration	arbitration	NOUN
issue-1746	210	19	]	]	PUNCT
issue-1746	210	20	.	.	PUNCT
issue-1746	211	1	yaroslavl	yaroslavl	PROPN
issue-1746	211	2	.	.	PUNCT
issue-1746	212	1	(	(	PUNCT
issue-1746	212	2	in	in	ADP
issue-1746	212	3	russian	russian	ADJ
issue-1746	212	4	)	)	PUNCT
issue-1746	212	5	chechot	chechot	PROPN
issue-1746	212	6	,	,	PUNCT
issue-1746	212	7	d.	d.	PROPN
issue-1746	212	8	m.	m.	PROPN
issue-1746	212	9	(	(	PUNCT
issue-1746	212	10	1968	1968	NUM
issue-1746	212	11	)	)	PUNCT
issue-1746	212	12	.	.	PUNCT
issue-1746	213	1	subektivnoe	subektivnoe	PROPN
issue-1746	213	2	pravo	pravo	NOUN
issue-1746	213	3	i	i	PRON
issue-1746	213	4	formyi	formyi	ADJ
issue-1746	213	5	ego	ego	ADJ
issue-1746	213	6	zaschityi	zaschityi	NOUN
issue-1746	214	1	[	[	X
issue-1746	214	2	subjective	subjective	ADJ
issue-1746	214	3	right	right	NOUN
issue-1746	214	4	and	and	CCONJ
issue-1746	214	5	forms	form	NOUN
issue-1746	214	6	of	of	ADP
issue-1746	214	7	its	its	PRON
issue-1746	214	8	protection	protection	NOUN
issue-1746	214	9	]	]	PUNCT
issue-1746	214	10	.	.	PUNCT
issue-1746	215	1	leningrad	leningrad	PROPN
issue-1746	215	2	.	.	PUNCT
issue-1746	216	1	(	(	PUNCT
issue-1746	216	2	in	in	ADP
issue-1746	216	3	russian	russian	NOUN
issue-1746	216	4	)	)	PUNCT