id sid tid token lemma pos issue-217 1 1 baltic baltic PROPN issue-217 1 2 journal journal PROPN issue-217 1 3 of of ADP issue-217 1 4 economic economic ADJ issue-217 1 5 studies study NOUN issue-217 1 6 90 90 NUM issue-217 1 7 vol vol NOUN issue-217 1 8 . . PUNCT issue-217 2 1 3 3 NUM issue-217 2 2 , , PUNCT issue-217 2 3 no no INTJ issue-217 2 4 . . NOUN issue-217 2 5 4 4 NUM issue-217 2 6 , , PUNCT issue-217 2 7 2017 2017 NUM issue-217 2 8 corresponding correspond VERB issue-217 2 9 author author NOUN issue-217 2 10 : : PUNCT issue-217 2 11 1 1 NUM issue-217 2 12 department department NOUN issue-217 2 13 of of ADP issue-217 2 14 finance finance NOUN issue-217 2 15 , , PUNCT issue-217 2 16 money money NOUN issue-217 2 17 circulation circulation NOUN issue-217 2 18 and and CCONJ issue-217 2 19 credit credit NOUN issue-217 2 20 , , PUNCT issue-217 2 21 ivan ivan PROPN issue-217 2 22 franko franko PROPN issue-217 2 23 national national PROPN issue-217 2 24 university university PROPN issue-217 2 25 of of ADP issue-217 2 26 lviv lviv PROPN issue-217 2 27 . . PUNCT issue-217 3 1 e e X issue-217 3 2 - - NOUN issue-217 3 3 mail mail NOUN issue-217 3 4 : : PUNCT issue-217 3 5 olga_zamaslo@ukr.net olga_zamaslo@ukr.net NOUN issue-217 3 6 the the DET issue-217 3 7 role role NOUN issue-217 3 8 of of ADP issue-217 3 9 the the DET issue-217 3 10 corporate corporate ADJ issue-217 3 11 income income NOUN issue-217 3 12 tax tax NOUN issue-217 3 13 in in ADP issue-217 3 14 the the DET issue-217 3 15 state state NOUN issue-217 3 16 budget budget NOUN issue-217 3 17 revenues revenue NOUN issue-217 3 18 of of ADP issue-217 3 19 ukraine ukraine PROPN issue-217 3 20 olha olha NOUN issue-217 3 21 zamaslo1 zamaslo1 PROPN issue-217 3 22 ivan ivan PROPN issue-217 3 23 franko franko PROPN issue-217 3 24 national national PROPN issue-217 3 25 university university PROPN issue-217 3 26 of of ADP issue-217 3 27 lviv lviv PROPN issue-217 3 28 , , PUNCT issue-217 3 29 ukraine ukraine PROPN issue-217 3 30 abstract abstract NOUN issue-217 3 31 . . PUNCT issue-217 4 1 the the DET issue-217 4 2 purpose purpose NOUN issue-217 4 3 of of ADP issue-217 4 4 the the DET issue-217 4 5 article article NOUN issue-217 4 6 is be AUX issue-217 4 7 to to PART issue-217 4 8 determine determine VERB issue-217 4 9 the the DET issue-217 4 10 trends trend NOUN issue-217 4 11 of of ADP issue-217 4 12 the the DET issue-217 4 13 functioning functioning NOUN issue-217 4 14 of of ADP issue-217 4 15 the the DET issue-217 4 16 corporate corporate ADJ issue-217 4 17 income income NOUN issue-217 4 18 tax tax NOUN issue-217 4 19 in in ADP issue-217 4 20 the the DET issue-217 4 21 system system NOUN issue-217 4 22 of of ADP issue-217 4 23 state state NOUN issue-217 4 24 revenue revenue NOUN issue-217 4 25 , , PUNCT issue-217 4 26 assess assess VERB issue-217 4 27 its its PRON issue-217 4 28 tax tax NOUN issue-217 4 29 transformations transformation NOUN issue-217 4 30 , , PUNCT issue-217 4 31 and and CCONJ issue-217 4 32 determine determine VERB issue-217 4 33 the the DET issue-217 4 34 tax tax NOUN issue-217 4 35 efficiency efficiency NOUN issue-217 4 36 . . PUNCT issue-217 5 1 on on ADP issue-217 5 2 that that DET issue-217 5 3 basis basis NOUN issue-217 5 4 , , PUNCT issue-217 5 5 determining determine VERB issue-217 5 6 prospects prospect NOUN issue-217 5 7 of of ADP issue-217 5 8 income income NOUN issue-217 5 9 tax tax NOUN issue-217 5 10 in in ADP issue-217 5 11 the the DET issue-217 5 12 national national ADJ issue-217 5 13 system system NOUN issue-217 5 14 of of ADP issue-217 5 15 business business NOUN issue-217 5 16 entities entity NOUN issue-217 5 17 taxation taxation NOUN issue-217 5 18 and and CCONJ issue-217 5 19 developing develop VERB issue-217 5 20 proposals proposal NOUN issue-217 5 21 for for ADP issue-217 5 22 improving improve VERB issue-217 5 23 the the DET issue-217 5 24 mechanism mechanism NOUN issue-217 5 25 of of ADP issue-217 5 26 taxation taxation NOUN issue-217 5 27 in in ADP issue-217 5 28 ukraine ukraine PROPN issue-217 5 29 . . PUNCT issue-217 6 1 methodology methodology NOUN issue-217 6 2 . . PUNCT issue-217 7 1 the the DET issue-217 7 2 theoretical theoretical ADJ issue-217 7 3 and and CCONJ issue-217 7 4 methodological methodological ADJ issue-217 7 5 base base NOUN issue-217 7 6 of of ADP issue-217 7 7 scientific scientific ADJ issue-217 7 8 research research NOUN issue-217 7 9 of of ADP issue-217 7 10 national national ADJ issue-217 7 11 and and CCONJ issue-217 7 12 foreign foreign ADJ issue-217 7 13 scholars scholar NOUN issue-217 7 14 on on ADP issue-217 7 15 the the DET issue-217 7 16 analysis analysis NOUN issue-217 7 17 of of ADP issue-217 7 18 corporate corporate ADJ issue-217 7 19 income income NOUN issue-217 7 20 tax tax NOUN issue-217 7 21 , , PUNCT issue-217 7 22 official official ADJ issue-217 7 23 statistical statistical ADJ issue-217 7 24 data datum NOUN issue-217 7 25 of of ADP issue-217 7 26 the the DET issue-217 7 27 ministry ministry PROPN issue-217 7 28 of of ADP issue-217 7 29 finance finance PROPN issue-217 7 30 of of ADP issue-217 7 31 ukraine ukraine NOUN issue-217 7 32 and and CCONJ issue-217 7 33 state state NOUN issue-217 7 34 fiscal fiscal ADJ issue-217 7 35 service service NOUN issue-217 7 36 of of ADP issue-217 7 37 ukraine ukraine NOUN issue-217 7 38 . . PUNCT issue-217 8 1 to to PART issue-217 8 2 ensure ensure VERB issue-217 8 3 the the DET issue-217 8 4 authenticity authenticity NOUN issue-217 8 5 and and CCONJ issue-217 8 6 validity validity NOUN issue-217 8 7 of of ADP issue-217 8 8 the the DET issue-217 8 9 research research NOUN issue-217 8 10 results result NOUN issue-217 8 11 to to ADP issue-217 8 12 the the DET issue-217 8 13 goal goal NOUN issue-217 8 14 , , PUNCT issue-217 8 15 the the DET issue-217 8 16 following follow VERB issue-217 8 17 methods method NOUN issue-217 8 18 are be AUX issue-217 8 19 used use VERB issue-217 8 20 : : PUNCT issue-217 8 21 induction induction NOUN issue-217 8 22 and and CCONJ issue-217 8 23 deduction deduction NOUN issue-217 8 24     SPACE issue-217 8 25 – – PUNCT issue-217 8 26 during during ADP issue-217 8 27 theoretical theoretical ADJ issue-217 8 28 generalizations generalization NOUN issue-217 8 29 and and CCONJ issue-217 8 30 conclusions conclusion NOUN issue-217 8 31 ; ; PUNCT issue-217 8 32 analogy analogy NOUN issue-217 8 33 method method NOUN issue-217 8 34     SPACE issue-217 8 35 – – PUNCT issue-217 8 36 when when SCONJ issue-217 8 37 comparing compare VERB issue-217 8 38 the the DET issue-217 8 39 foreign foreign ADJ issue-217 8 40 experience experience NOUN issue-217 8 41 of of ADP issue-217 8 42 administration administration NOUN issue-217 8 43 of of ADP issue-217 8 44 corporate corporate ADJ issue-217 8 45 income income NOUN issue-217 8 46 tax tax NOUN issue-217 8 47 ; ; PUNCT issue-217 8 48 economics economic NOUN issue-217 8 49 and and CCONJ issue-217 8 50 statistics statistic NOUN issue-217 8 51 as as ADP issue-217 8 52 methods method NOUN issue-217 8 53 of of ADP issue-217 8 54 the the DET issue-217 8 55 macroeconomic macroeconomic ADJ issue-217 8 56 situation situation NOUN issue-217 8 57 of of ADP issue-217 8 58 ukraine ukraine NOUN issue-217 8 59 analysing analysing NOUN issue-217 8 60 . . PUNCT issue-217 9 1 results result NOUN issue-217 9 2 . . PUNCT issue-217 10 1 in in ADP issue-217 10 2 the the DET issue-217 10 3 article article NOUN issue-217 10 4 , , PUNCT issue-217 10 5 the the DET issue-217 10 6 corporate corporate ADJ issue-217 10 7 income income NOUN issue-217 10 8 tax tax NOUN issue-217 10 9 is be AUX issue-217 10 10 investigated investigate VERB issue-217 10 11 . . PUNCT issue-217 11 1 the the DET issue-217 11 2 macroeconomic macroeconomic ADJ issue-217 11 3 situation situation NOUN issue-217 11 4 in in ADP issue-217 11 5 ukraine ukraine PROPN issue-217 11 6 is be AUX issue-217 11 7 analysed analyse VERB issue-217 11 8 . . PUNCT issue-217 12 1 reasonable reasonable ADJ issue-217 12 2 steps step NOUN issue-217 12 3 for for ADP issue-217 12 4 the the DET issue-217 12 5 further further ADJ issue-217 12 6 use use NOUN issue-217 12 7 of of ADP issue-217 12 8 the the DET issue-217 12 9 european european ADJ issue-217 12 10 countries country NOUN issue-217 12 11 experience experience VERB issue-217 12 12 for for ADP issue-217 12 13 ukraine ukraine NOUN issue-217 12 14 are be AUX issue-217 12 15 founded found VERB issue-217 12 16 . . PUNCT issue-217 13 1 practical practical ADJ issue-217 13 2 implications implication NOUN issue-217 13 3 . . PUNCT issue-217 14 1 the the DET issue-217 14 2 results result NOUN issue-217 14 3 of of ADP issue-217 14 4 this this DET issue-217 14 5 study study NOUN issue-217 14 6 can can AUX issue-217 14 7 be be AUX issue-217 14 8 used use VERB issue-217 14 9 by by ADP issue-217 14 10 state state NOUN issue-217 14 11 authorities authority NOUN issue-217 14 12 in in ADP issue-217 14 13 developing develop VERB issue-217 14 14 tax tax NOUN issue-217 14 15 policy policy NOUN issue-217 14 16 directions direction NOUN issue-217 14 17 in in ADP issue-217 14 18 ukraine ukraine NOUN issue-217 14 19 . . PUNCT issue-217 15 1 value value NOUN issue-217 15 2 / / SYM issue-217 15 3 originality originality NOUN issue-217 15 4 of of ADP issue-217 15 5 the the DET issue-217 15 6 results result NOUN issue-217 15 7 is be AUX issue-217 15 8 a a DET issue-217 15 9 complex complex ADJ issue-217 15 10 theoretical theoretical ADJ issue-217 15 11 and and CCONJ issue-217 15 12 practical practical ADJ issue-217 15 13 analysis analysis NOUN issue-217 15 14 of of ADP issue-217 15 15 the the DET issue-217 15 16 corporate corporate ADJ issue-217 15 17 income income NOUN issue-217 15 18 tax tax NOUN issue-217 15 19 in in ADP issue-217 15 20 ukraine ukraine NOUN issue-217 15 21 . . PUNCT issue-217 16 1 further further ADJ issue-217 16 2 research research NOUN issue-217 16 3 should should AUX issue-217 16 4 relate relate VERB issue-217 16 5 to to ADP issue-217 16 6 the the DET issue-217 16 7 improvement improvement NOUN issue-217 16 8 of of ADP issue-217 16 9 its its PRON issue-217 16 10 own own ADJ issue-217 16 11 system system NOUN issue-217 16 12 of of ADP issue-217 16 13 income income NOUN issue-217 16 14 taxation taxation NOUN issue-217 16 15 . . PUNCT issue-217 17 1 in in ADP issue-217 17 2 the the DET issue-217 17 3 process process NOUN issue-217 17 4 of of ADP issue-217 17 5 its its PRON issue-217 17 6 implementation implementation NOUN issue-217 17 7 , , PUNCT issue-217 17 8 it it PRON issue-217 17 9 is be AUX issue-217 17 10 necessary necessary ADJ issue-217 17 11 to to PART issue-217 17 12 use use VERB issue-217 17 13 the the DET issue-217 17 14 experience experience NOUN issue-217 17 15 of of ADP issue-217 17 16 european european ADJ issue-217 17 17 countries country NOUN issue-217 17 18 . . PUNCT issue-217 18 1 key key ADJ issue-217 18 2 words word NOUN issue-217 18 3 : : PUNCT issue-217 18 4 state state NOUN issue-217 18 5 budget budget NOUN issue-217 18 6 , , PUNCT issue-217 18 7 corporate corporate ADJ issue-217 18 8 income income NOUN issue-217 18 9 tax tax NOUN issue-217 18 10 , , PUNCT issue-217 18 11 tax tax NOUN issue-217 18 12 policy policy NOUN issue-217 18 13 , , PUNCT issue-217 18 14 tax tax NOUN issue-217 18 15 incentives incentive NOUN issue-217 18 16 . . PUNCT issue-217 19 1 jel jel PROPN issue-217 19 2 classification classification PROPN issue-217 19 3 : : PUNCT issue-217 19 4 h60 h60 PROPN issue-217 19 5 , , PUNCT issue-217 19 6 h25 h25 PROPN issue-217 19 7 , , PUNCT issue-217 19 8 o23 o23 NOUN issue-217 19 9 , , PUNCT issue-217 19 10 h26 h26 PROPN issue-217 19 11 1 1 NUM issue-217 19 12 . . PUNCT issue-217 19 13 introduction introduction NOUN issue-217 19 14 in in ADP issue-217 19 15 the the DET issue-217 19 16 current current ADJ issue-217 19 17 economic economic ADJ issue-217 19 18 situation situation NOUN issue-217 19 19 in in ADP issue-217 19 20 ukraine ukraine NOUN issue-217 19 21 , , PUNCT issue-217 19 22 there there PRON issue-217 19 23 is be VERB issue-217 19 24 an an DET issue-217 19 25 urgent urgent ADJ issue-217 19 26 question question NOUN issue-217 19 27 about about ADP issue-217 19 28 the the DET issue-217 19 29 reform reform NOUN issue-217 19 30 of of ADP issue-217 19 31 the the DET issue-217 19 32 corporate corporate ADJ issue-217 19 33 income income NOUN issue-217 19 34 tax tax NOUN issue-217 19 35 . . PUNCT issue-217 20 1 state state NOUN issue-217 20 2 and and CCONJ issue-217 20 3 business business NOUN issue-217 20 4 are be AUX issue-217 20 5 not not PART issue-217 20 6 satisfied satisfied ADJ issue-217 20 7 with with ADP issue-217 20 8 the the DET issue-217 20 9 current current ADJ issue-217 20 10 system system NOUN issue-217 20 11 of of ADP issue-217 20 12 taxation taxation NOUN issue-217 20 13 of of ADP issue-217 20 14 corporate corporate ADJ issue-217 20 15 profits profit NOUN issue-217 20 16 . . PUNCT issue-217 21 1 the the DET issue-217 21 2 government government NOUN issue-217 21 3 complains complain VERB issue-217 21 4 of of ADP issue-217 21 5 massive massive ADJ issue-217 21 6 tax tax NOUN issue-217 21 7 evasion evasion NOUN issue-217 21 8 through through ADP issue-217 21 9 the the DET issue-217 21 10 “ " PUNCT issue-217 21 11 shadow shadow NOUN issue-217 21 12 business business NOUN issue-217 21 13 ” " PUNCT issue-217 21 14 and and CCONJ issue-217 21 15 its its PRON issue-217 21 16 “ " PUNCT issue-217 21 17 minimization minimization NOUN issue-217 21 18 ” " PUNCT issue-217 21 19 by by ADP issue-217 21 20 all all DET issue-217 21 21 possible possible ADJ issue-217 21 22 means mean NOUN issue-217 21 23 , , PUNCT issue-217 21 24 resulting result VERB issue-217 21 25 in in ADP issue-217 21 26 a a DET issue-217 21 27 loss loss NOUN issue-217 21 28 of of ADP issue-217 21 29 revenue revenue NOUN issue-217 21 30 . . PUNCT issue-217 22 1 business business NOUN issue-217 22 2 is be AUX issue-217 22 3 indignant indignant ADJ issue-217 22 4 about about ADP issue-217 22 5 the the DET issue-217 22 6 complexity complexity NOUN issue-217 22 7 of of ADP issue-217 22 8 administration administration NOUN issue-217 22 9 of of ADP issue-217 22 10 income income NOUN issue-217 22 11 tax tax NOUN issue-217 22 12 , , PUNCT issue-217 22 13 the the DET issue-217 22 14 pressure pressure NOUN issue-217 22 15 from from ADP issue-217 22 16 the the DET issue-217 22 17 fiscal fiscal ADJ issue-217 22 18 authorities authority NOUN issue-217 22 19 , , PUNCT issue-217 22 20 and and CCONJ issue-217 22 21 transfer transfer NOUN issue-217 22 22 of of ADP issue-217 22 23 the the DET issue-217 22 24 tax tax NOUN issue-217 22 25 burden burden NOUN issue-217 22 26 from from ADP issue-217 22 27 corporate corporate ADJ issue-217 22 28 income income NOUN issue-217 22 29 tax tax NOUN issue-217 22 30 for for ADP issue-217 22 31 a a DET issue-217 22 32 small small ADJ issue-217 22 33 number number NOUN issue-217 22 34 of of ADP issue-217 22 35 honest honest ADJ issue-217 22 36 taxpayers taxpayer NOUN issue-217 22 37 . . PUNCT issue-217 23 1 however however ADV issue-217 23 2 , , PUNCT issue-217 23 3 the the DET issue-217 23 4 income income NOUN issue-217 23 5 tax tax NOUN issue-217 23 6 has have VERB issue-217 23 7 great great ADJ issue-217 23 8 opportunities opportunity NOUN issue-217 23 9 to to PART issue-217 23 10 regulate regulate VERB issue-217 23 11 and and CCONJ issue-217 23 12 stimulate stimulate VERB issue-217 23 13 business business NOUN issue-217 23 14 activity activity NOUN issue-217 23 15 . . PUNCT issue-217 24 1 government government NOUN issue-217 24 2 is be AUX issue-217 24 3 able able ADJ issue-217 24 4 to to PART issue-217 24 5 stimulate stimulate VERB issue-217 24 6 a a DET issue-217 24 7 revival revival NOUN issue-217 24 8 of of ADP issue-217 24 9 investment investment NOUN issue-217 24 10 and and CCONJ issue-217 24 11 innovation innovation NOUN issue-217 24 12 and and CCONJ issue-217 24 13 promote promote VERB issue-217 24 14 competition competition NOUN issue-217 24 15 by by ADP issue-217 24 16 using use VERB issue-217 24 17 income income NOUN issue-217 24 18 tax tax NOUN issue-217 24 19 . . PUNCT issue-217 25 1 unfortunately unfortunately ADV issue-217 25 2 , , PUNCT issue-217 25 3 we we PRON issue-217 25 4 do do AUX issue-217 25 5 not not PART issue-217 25 6 see see VERB issue-217 25 7 this this DET issue-217 25 8 trend trend NOUN issue-217 25 9 at at ADP issue-217 25 10 the the DET issue-217 25 11 moment moment NOUN issue-217 25 12 . . PUNCT issue-217 26 1 to to PART issue-217 26 2 be be AUX issue-217 26 3 able able ADJ issue-217 26 4 to to PART issue-217 26 5 resolve resolve VERB issue-217 26 6 this this DET issue-217 26 7 situation situation NOUN issue-217 26 8 , , PUNCT issue-217 26 9 we we PRON issue-217 26 10 need need VERB issue-217 26 11 to to PART issue-217 26 12 analyse analyse VERB issue-217 26 13 the the DET issue-217 26 14 current current ADJ issue-217 26 15 state state NOUN issue-217 26 16 of of ADP issue-217 26 17 corporate corporate ADJ issue-217 26 18 income income NOUN issue-217 26 19 taxation taxation NOUN issue-217 26 20 in in ADP issue-217 26 21 ukraine ukraine NOUN issue-217 26 22 . . PUNCT issue-217 27 1 in in ADP issue-217 27 2 this this DET issue-217 27 3 case case NOUN issue-217 27 4 , , PUNCT issue-217 27 5 we we PRON issue-217 27 6 must must AUX issue-217 27 7 take take VERB issue-217 27 8 into into ADP issue-217 27 9 account account NOUN issue-217 27 10 international international ADJ issue-217 27 11 experience experience NOUN issue-217 27 12 of of ADP issue-217 27 13 developed develop VERB issue-217 27 14 countries country NOUN issue-217 27 15 in in ADP issue-217 27 16 order order NOUN issue-217 27 17 to to PART issue-217 27 18 suggest suggest VERB issue-217 27 19 an an DET issue-217 27 20 approach approach NOUN issue-217 27 21 to to ADP issue-217 27 22 the the DET issue-217 27 23 transformation transformation NOUN issue-217 27 24 of of ADP issue-217 27 25 the the DET issue-217 27 26 tax tax NOUN issue-217 27 27 with with ADP issue-217 27 28 minimal minimal ADJ issue-217 27 29 losses loss NOUN issue-217 27 30 for for ADP issue-217 27 31 businesses business NOUN issue-217 27 32 and and CCONJ issue-217 27 33 state state NOUN issue-217 27 34 and and CCONJ issue-217 27 35 solving solve VERB issue-217 27 36 the the DET issue-217 27 37 problem problem NOUN issue-217 27 38 of of ADP issue-217 27 39 reducing reduce VERB issue-217 27 40 the the DET issue-217 27 41 fiscal fiscal ADJ issue-217 27 42 efficiency efficiency NOUN issue-217 27 43 of of ADP issue-217 27 44 corporate corporate ADJ issue-217 27 45 income income NOUN issue-217 27 46 tax tax NOUN issue-217 27 47 . . PUNCT issue-217 28 1 ukrainian ukrainian ADJ issue-217 28 2 scientists scientist NOUN issue-217 28 3 in in ADP issue-217 28 4 recent recent ADJ issue-217 28 5 years year NOUN issue-217 28 6 have have AUX issue-217 28 7 increasingly increasingly ADV issue-217 28 8 focused focus VERB issue-217 28 9 on on ADP issue-217 28 10 improving improve VERB issue-217 28 11 the the DET issue-217 28 12 system system NOUN issue-217 28 13 of of ADP issue-217 28 14 taxation taxation NOUN issue-217 28 15 of of ADP issue-217 28 16 corporate corporate ADJ issue-217 28 17 profits profit NOUN issue-217 28 18 in in ADP issue-217 28 19 ukraine ukraine NOUN issue-217 28 20 . . PUNCT issue-217 29 1 while while SCONJ issue-217 29 2 paying pay VERB issue-217 29 3 tribute tribute NOUN issue-217 29 4 to to ADP issue-217 29 5 the the DET issue-217 29 6 considerable considerable ADJ issue-217 29 7 achievements achievement NOUN issue-217 29 8 of of ADP issue-217 29 9 scientists scientist NOUN issue-217 29 10 in in ADP issue-217 29 11 solving solve VERB issue-217 29 12 the the DET issue-217 29 13 problems problem NOUN issue-217 29 14 of of ADP issue-217 29 15 reforming reform VERB issue-217 29 16 the the DET issue-217 29 17 tax tax NOUN issue-217 29 18 system system NOUN issue-217 29 19 in in ADP issue-217 29 20 general general ADJ issue-217 29 21 , , PUNCT issue-217 29 22 and and CCONJ issue-217 29 23 income income NOUN issue-217 29 24 tax tax NOUN issue-217 29 25 in in ADP issue-217 29 26 particular particular ADJ issue-217 29 27 , , PUNCT issue-217 29 28 we we PRON issue-217 29 29 would would AUX issue-217 29 30 like like VERB issue-217 29 31 to to PART issue-217 29 32 note note VERB issue-217 29 33 that that SCONJ issue-217 29 34 the the DET issue-217 29 35 practice practice NOUN issue-217 29 36 of of ADP issue-217 29 37 implementing implement VERB issue-217 29 38 changes change NOUN issue-217 29 39 is be AUX issue-217 29 40 characterized characterize VERB issue-217 29 41 by by ADP issue-217 29 42 many many ADJ issue-217 29 43 contradictions contradiction NOUN issue-217 29 44 , , PUNCT issue-217 29 45 and and CCONJ issue-217 29 46 therefore therefore ADV issue-217 29 47 , , PUNCT issue-217 29 48 the the DET issue-217 29 49 topic topic NOUN issue-217 29 50 of of ADP issue-217 29 51 the the DET issue-217 29 52 study study NOUN issue-217 29 53 is be AUX issue-217 29 54 still still ADV issue-217 29 55 relevant relevant ADJ issue-217 29 56 in in ADP issue-217 29 57 the the DET issue-217 29 58 future future NOUN issue-217 29 59 . . PUNCT issue-217 30 1 corporate corporate ADJ issue-217 30 2 income income NOUN issue-217 30 3 tax tax NOUN issue-217 30 4 is be AUX issue-217 30 5 one one NUM issue-217 30 6 of of ADP issue-217 30 7 the the DET issue-217 30 8 main main ADJ issue-217 30 9 items item NOUN issue-217 30 10 of of ADP issue-217 30 11 revenue revenue NOUN issue-217 30 12 of of ADP issue-217 30 13 the the DET issue-217 30 14 state state NOUN issue-217 30 15 budget budget NOUN issue-217 30 16 . . PUNCT issue-217 31 1 it it PRON issue-217 31 2 is be AUX issue-217 31 3 paid pay VERB issue-217 31 4 by by ADP issue-217 31 5 legal legal ADJ issue-217 31 6 entities entity NOUN issue-217 31 7 on on ADP issue-217 31 8 profits profit NOUN issue-217 31 9 derived derive VERB issue-217 31 10 from from ADP issue-217 31 11 the the DET issue-217 31 12 sale sale NOUN issue-217 31 13 of of ADP issue-217 31 14 goods good NOUN issue-217 31 15 ( ( PUNCT issue-217 31 16 works work NOUN issue-217 31 17 , , PUNCT issue-217 31 18 services service NOUN issue-217 31 19 ) ) PUNCT issue-217 31 20 , , PUNCT issue-217 31 21 fixed fix VERB issue-217 31 22 assets asset NOUN issue-217 31 23 , , PUNCT issue-217 31 24 intangible intangible ADJ issue-217 31 25 assets asset NOUN issue-217 31 26 , , PUNCT issue-217 31 27 securities security NOUN issue-217 31 28 and and CCONJ issue-217 31 29 others other NOUN issue-217 31 30 . . PUNCT issue-217 32 1 corporate corporate ADJ issue-217 32 2 income income NOUN issue-217 32 3 tax tax NOUN issue-217 32 4 is be AUX issue-217 32 5 one one NUM issue-217 32 6 of of ADP issue-217 32 7 the the DET issue-217 32 8 four four NUM issue-217 32 9 budget budget NOUN issue-217 32 10 forming form VERB issue-217 32 11 taxes taxis NOUN issue-217 32 12 and and CCONJ issue-217 32 13 plays play VERB issue-217 32 14 an an DET issue-217 32 15 important important ADJ issue-217 32 16 regulatory regulatory ADJ issue-217 32 17 role role NOUN issue-217 32 18 in in ADP issue-217 32 19 the the DET issue-217 32 20 economic economic ADJ issue-217 32 21 system system NOUN issue-217 32 22 of of ADP issue-217 32 23 the the DET issue-217 32 24 country country NOUN issue-217 32 25 . . PUNCT issue-217 33 1 the the DET issue-217 33 2 main main ADJ issue-217 33 3 purpose purpose NOUN issue-217 33 4 of of ADP issue-217 33 5 this this DET issue-217 33 6 tax tax NOUN issue-217 33 7 is be AUX issue-217 33 8 to to PART issue-217 33 9 regulate regulate VERB issue-217 33 10 business business NOUN issue-217 33 11 activities activity NOUN issue-217 33 12 , , PUNCT issue-217 33 13 promote promote VERB issue-217 33 14 investment investment NOUN issue-217 33 15 processes process NOUN issue-217 33 16 , , PUNCT issue-217 33 17 and and CCONJ issue-217 33 18 increase increase VERB issue-217 33 19 capital capital NOUN issue-217 33 20 entities entity NOUN issue-217 33 21 . . PUNCT issue-217 34 1 2 2 X issue-217 34 2 . . X issue-217 34 3 different different ADJ issue-217 34 4 rates rate NOUN issue-217 34 5 of of ADP issue-217 34 6 income income NOUN issue-217 34 7 tax tax NOUN issue-217 34 8 and and CCONJ issue-217 34 9 its its PRON issue-217 34 10 share share NOUN issue-217 34 11 of of ADP issue-217 34 12 gdp gdp NOUN issue-217 34 13 but but CCONJ issue-217 34 14 , , PUNCT issue-217 34 15 despite despite SCONJ issue-217 34 16 such such ADJ issue-217 34 17 opportunities opportunity NOUN issue-217 34 18 , , PUNCT issue-217 34 19 the the DET issue-217 34 20 present present ADJ issue-217 34 21 state state NOUN issue-217 34 22 of of ADP issue-217 34 23 income income NOUN issue-217 34 24 tax tax NOUN issue-217 34 25 does do AUX issue-217 34 26 not not PART issue-217 34 27 meet meet VERB issue-217 34 28 the the DET issue-217 34 29 tasks task NOUN issue-217 34 30 assigned assign VERB issue-217 34 31 to to ADP issue-217 34 32 it it PRON issue-217 34 33 . . PUNCT issue-217 35 1 an an DET issue-217 35 2 baltic baltic ADJ issue-217 35 3 journal journal NOUN issue-217 35 4 of of ADP issue-217 35 5 economic economic ADJ issue-217 35 6 studies study NOUN issue-217 35 7 91 91 NUM issue-217 35 8 vol vol NOUN issue-217 35 9 . . PUNCT issue-217 36 1 3 3 NUM issue-217 36 2 , , PUNCT issue-217 36 3 no no INTJ issue-217 36 4 . . NOUN issue-217 36 5 4 4 NUM issue-217 36 6 , , PUNCT issue-217 36 7 2017 2017 NUM issue-217 36 8 indication indication NOUN issue-217 36 9 of of ADP issue-217 36 10 this this PRON issue-217 36 11 is be AUX issue-217 36 12 reducing reduce VERB issue-217 36 13 the the DET issue-217 36 14 fiscal fiscal ADJ issue-217 36 15 effectiveness effectiveness NOUN issue-217 36 16 of of ADP issue-217 36 17 income income NOUN issue-217 36 18 tax tax NOUN issue-217 36 19 , , PUNCT issue-217 36 20 i.e. i.e. X issue-217 36 21 reducing reduce VERB issue-217 36 22 its its PRON issue-217 36 23 share share NOUN issue-217 36 24 in in ADP issue-217 36 25 gdp gdp PROPN issue-217 36 26 , , PUNCT issue-217 36 27 budget budget NOUN issue-217 36 28 revenues revenue NOUN issue-217 36 29 , , PUNCT issue-217 36 30 and and CCONJ issue-217 36 31 tax tax NOUN issue-217 36 32 revenues revenue NOUN issue-217 36 33 . . PUNCT issue-217 37 1 the the DET issue-217 37 2 reduction reduction NOUN issue-217 37 3 of of ADP issue-217 37 4 the the DET issue-217 37 5 corporate corporate ADJ issue-217 37 6 income income NOUN issue-217 37 7 tax tax NOUN issue-217 37 8 rate rate NOUN issue-217 37 9 may may AUX issue-217 37 10 be be AUX issue-217 37 11 considered consider VERB issue-217 37 12 in in ADP issue-217 37 13 the the DET issue-217 37 14 fig fig NOUN issue-217 37 15 . . PUNCT issue-217 38 1 1 1 NUM issue-217 38 2 . . X issue-217 38 3 23 23 NUM issue-217 38 4 % % NOUN issue-217 38 5 21 21 NUM issue-217 38 6 % % NOUN issue-217 38 7 19 19 NUM issue-217 38 8 % % NOUN issue-217 38 9 18 18 NUM issue-217 38 10 % % NOUN issue-217 38 11 from from ADP issue-217 38 12 april april PROPN issue-217 38 13 1 1 NUM issue-217 38 14 , , PUNCT issue-217 38 15 2011 2011 NUM issue-217 38 16 to to ADP issue-217 38 17 december december PROPN issue-217 38 18 31 31 NUM issue-217 38 19 , , PUNCT issue-217 38 20 2011 2011 NUM issue-217 38 21 from from ADP issue-217 38 22 january january PROPN issue-217 38 23 1 1 NUM issue-217 38 24 , , PUNCT issue-217 38 25 2012 2012 NUM issue-217 38 26 to to ADP issue-217 38 27 december december PROPN issue-217 38 28 31 31 NUM issue-217 38 29 , , PUNCT issue-217 38 30 2012 2012 NUM issue-217 38 31 from from ADP issue-217 38 32 january january PROPN issue-217 38 33 1 1 NUM issue-217 38 34 , , PUNCT issue-217 38 35 2013 2013 NUM issue-217 38 36 to to ADP issue-217 38 37 december december PROPN issue-217 38 38 31 31 NUM issue-217 38 39 , , PUNCT issue-217 38 40 2014 2014 NUM issue-217 38 41 from from ADP issue-217 38 42 january january PROPN issue-217 38 43 1 1 NUM issue-217 38 44 , , PUNCT issue-217 38 45 2014 2014 NUM issue-217 38 46 untill untill NOUN issue-217 38 47 today today NOUN issue-217 38 48 fig fig NOUN issue-217 38 49 . . PUNCT issue-217 39 1 1 1 X issue-217 39 2 . . PUNCT issue-217 40 1 the the DET issue-217 40 2 dynamic dynamic NOUN issue-217 40 3 of of ADP issue-217 40 4 corporate corporate ADJ issue-217 40 5 income income NOUN issue-217 40 6 tax tax NOUN issue-217 40 7 rate rate NOUN issue-217 40 8 for for ADP issue-217 40 9 the the DET issue-217 40 10 2011–2017 2011–2017 NUM issue-217 40 11 years year NOUN issue-217 40 12 , , PUNCT issue-217 40 13 % % NOUN issue-217 40 14 source source NOUN issue-217 40 15 : : PUNCT issue-217 40 16 based base VERB issue-217 40 17 on on ADP issue-217 40 18 data datum NOUN issue-217 40 19 of of ADP issue-217 40 20 the the DET issue-217 40 21 tax tax NOUN issue-217 40 22 code code NOUN issue-217 40 23 of of ADP issue-217 40 24 ukraine ukraine NOUN issue-217 40 25 as as SCONJ issue-217 40 26 we we PRON issue-217 40 27 can can AUX issue-217 40 28 see see VERB issue-217 40 29 , , PUNCT issue-217 40 30 the the DET issue-217 40 31 reduced reduced ADJ issue-217 40 32 tendency tendency NOUN issue-217 40 33 stopped stop VERB issue-217 40 34 in in ADP issue-217 40 35 2015 2015 NUM issue-217 40 36 . . PUNCT issue-217 41 1 according accord VERB issue-217 41 2 to to ADP issue-217 41 3 the the DET issue-217 41 4 law law NOUN issue-217 41 5 of of ADP issue-217 41 6 ukraine ukraine NOUN issue-217 41 7 on on ADP issue-217 41 8 19.12.2013 19.12.2013 NUM issue-217 41 9 number number NOUN issue-217 41 10 317 317 NUM issue-217 41 11 “ " PUNCT issue-217 41 12 on on ADP issue-217 41 13 amendments amendment NOUN issue-217 41 14 to to ADP issue-217 41 15 the the DET issue-217 41 16 tax tax NOUN issue-217 41 17 code code NOUN issue-217 41 18 of of ADP issue-217 41 19 ukraine ukraine NOUN issue-217 41 20 regarding regard VERB issue-217 41 21 several several ADJ issue-217 41 22 taxes taxis NOUN issue-217 41 23 , , PUNCT issue-217 41 24 ” " PUNCT issue-217 41 25 it it PRON issue-217 41 26 was be AUX issue-217 41 27 planned plan VERB issue-217 41 28 that that SCONJ issue-217 41 29 in in ADP issue-217 41 30 2015 2015 NUM issue-217 41 31 corporate corporate ADJ issue-217 41 32 income income NOUN issue-217 41 33 tax tax NOUN issue-217 41 34 rate rate NOUN issue-217 41 35 will will AUX issue-217 41 36 be be AUX issue-217 41 37 17 17 NUM issue-217 41 38 % % NOUN issue-217 41 39 and and CCONJ issue-217 41 40 in in ADP issue-217 41 41 2016 2016 NUM issue-217 41 42     SPACE issue-217 41 43 – – PUNCT issue-217 41 44 16 16 NUM issue-217 41 45 % % NOUN issue-217 41 46 . . PUNCT issue-217 42 1 however however ADV issue-217 42 2 , , PUNCT issue-217 42 3 these these DET issue-217 42 4 changes change NOUN issue-217 42 5 did do AUX issue-217 42 6 not not PART issue-217 42 7 take take VERB issue-217 42 8 place place NOUN issue-217 42 9 so so ADV issue-217 42 10 far far ADV issue-217 42 11 . . PUNCT issue-217 43 1 to to PART issue-217 43 2 compare compare VERB issue-217 43 3 the the DET issue-217 43 4 tax tax NOUN issue-217 43 5 policy policy NOUN issue-217 43 6 of of ADP issue-217 43 7 ukraine ukraine NOUN issue-217 43 8 and and CCONJ issue-217 43 9 other other ADJ issue-217 43 10 countries country NOUN issue-217 43 11 , , PUNCT issue-217 43 12 let let VERB issue-217 43 13 us we PRON issue-217 43 14 consider consider VERB issue-217 43 15 the the DET issue-217 43 16 tax tax NOUN issue-217 43 17 rate rate NOUN issue-217 43 18 on on ADP issue-217 43 19 profits profit NOUN issue-217 43 20 of of ADP issue-217 43 21 enterprises enterprise NOUN issue-217 43 22 in in ADP issue-217 43 23 the the DET issue-217 43 24 european european PROPN issue-217 43 25 union union PROPN issue-217 43 26 countries country NOUN issue-217 43 27 ( ( PUNCT issue-217 43 28 fig fig NOUN issue-217 43 29 . . PUNCT issue-217 44 1 2 2 NUM issue-217 44 2 ) ) PUNCT issue-217 44 3 . . PUNCT issue-217 45 1 21,94 21,94 NOUN issue-217 45 2 0 0 NUM issue-217 45 3 5 5 NUM issue-217 45 4 10 10 NUM issue-217 45 5 15 15 NUM issue-217 45 6 20 20 NUM issue-217 45 7 25 25 NUM issue-217 45 8 30 30 NUM issue-217 45 9 35 35 NUM issue-217 45 10 40 40 NUM issue-217 45 11 m m NOUN issue-217 45 12 al al PROPN issue-217 45 13 ta ta PROPN issue-217 45 14 fr fr PROPN issue-217 46 1 an an DET issue-217 46 2 ce ce PROPN issue-217 46 3 be be AUX issue-217 46 4 lg lg PROPN issue-217 46 5 iu iu ADP issue-217 46 6 m m PROPN issue-217 46 7 gr gr PROPN issue-217 46 8 ee ee PROPN issue-217 46 9 ce ce PROPN issue-217 46 10 ita ita X issue-217 46 11 ly ly PROPN issue-217 46 12 au au PROPN issue-217 46 13 st st PROPN issue-217 46 14 ria ria PROPN issue-217 46 15 n n PROPN issue-217 46 16 or or CCONJ issue-217 46 17 w w PROPN issue-217 46 18 ay ay PROPN issue-217 46 19 sw sw PROPN issue-217 46 20 ed ed PROPN issue-217 46 21 en en PROPN issue-217 46 22 de de PROPN issue-217 46 23 nm nm PROPN issue-217 46 24 ar ar PROPN issue-217 46 25 k k PROPN issue-217 46 26 av av PROPN issue-217 46 27 er er INTJ issue-217 46 28 ag ag PROPN issue-217 46 29 e e PROPN issue-217 46 30 po po PROPN issue-217 46 31 rt rt PROPN issue-217 46 32 ug ug ADP issue-217 46 33 al al PROPN issue-217 46 34 lu lu PROPN issue-217 47 1 xe xe PROPN issue-217 47 2 m m PROPN issue-217 47 3 bo bo NOUN issue-217 47 4 ur ur INTJ issue-217 47 5 g g PROPN issue-217 47 6 fi fi PROPN issue-217 47 7 nl nl NOUN issue-217 48 1 an an PROPN issue-217 48 2 d d X issue-217 48 3 u u X issue-217 48 4 ni ni PROPN issue-217 48 5 te te PROPN issue-217 49 1 d d X issue-217 49 2 ki ki PROPN issue-217 49 3 ng ng PROPN issue-217 49 4 do do AUX issue-217 49 5 m m PROPN issue-217 49 6 es es VERB issue-217 49 7 to to ADP issue-217 49 8 ni ni PROPN issue-217 49 9 a a DET issue-217 49 10 cr cr X issue-217 50 1 oa oa AUX issue-217 50 2 tia tia PROPN issue-217 50 3 po po PROPN issue-217 50 4 la la PROPN issue-217 50 5 nd nd PROPN issue-217 50 6 cz cz PROPN issue-217 50 7 ec ec PROPN issue-217 50 8 h h PROPN issue-217 50 9 re re VERB issue-217 50 10 pu pu PROPN issue-217 50 11 bl bl PROPN issue-217 50 12 ic ic PROPN issue-217 51 1 ro ro PROPN issue-217 51 2 m m PROPN issue-217 51 3 an an DET issue-217 51 4 ia ia X issue-217 51 5 ge ge PROPN issue-217 51 6 rm rm PROPN issue-217 51 7 an an DET issue-217 51 8 y y PROPN issue-217 51 9 la la PROPN issue-217 51 10 tv tv PROPN issue-217 51 11 ia ia PROPN issue-217 51 12 li li PROPN issue-217 51 13 th th PROPN issue-217 51 14 ua ua PROPN issue-217 51 15 ni ni PROPN issue-217 51 16 a a DET issue-217 51 17 bu bu PROPN issue-217 51 18 lg lg PROPN issue-217 51 19 ar ar PROPN issue-217 51 20 ia ia PROPN issue-217 51 21 fig fig PROPN issue-217 51 22 . . PUNCT issue-217 52 1 2 2 X issue-217 52 2 . . X issue-217 52 3 corporate corporate ADJ issue-217 52 4 tax tax NOUN issue-217 52 5 rate rate NOUN issue-217 52 6 in in ADP issue-217 52 7 eu eu PROPN issue-217 52 8 countries country NOUN issue-217 52 9 in in ADP issue-217 52 10 2016 2016 NUM issue-217 52 11 , , PUNCT issue-217 52 12 % % INTJ issue-217 52 13 source source NOUN issue-217 52 14 : : PUNCT issue-217 52 15 based base VERB issue-217 52 16 on on ADP issue-217 52 17 data datum NOUN issue-217 52 18 of of ADP issue-217 52 19 taxation taxation NOUN issue-217 52 20 trends trend NOUN issue-217 52 21 in in ADP issue-217 52 22 the the DET issue-217 52 23 european european PROPN issue-217 52 24 union union PROPN issue-217 52 25 as as SCONJ issue-217 52 26 we we PRON issue-217 52 27 can can AUX issue-217 52 28 see see VERB issue-217 52 29 , , PUNCT issue-217 52 30 the the DET issue-217 52 31 average average ADJ issue-217 52 32 corporate corporate ADJ issue-217 52 33 tax tax NOUN issue-217 52 34 rate rate NOUN issue-217 52 35 in in ADP issue-217 52 36 2016 2016 NUM issue-217 52 37 in in ADP issue-217 52 38 europe europe PROPN issue-217 52 39 is be AUX issue-217 52 40 determined determine VERB issue-217 52 41 by by ADP issue-217 52 42 21.94 21.94 NUM issue-217 52 43 % % NOUN issue-217 52 44 . . PUNCT issue-217 53 1 the the DET issue-217 53 2 highest high ADJ issue-217 53 3 rate rate NOUN issue-217 53 4 of of ADP issue-217 53 5 corporate corporate ADJ issue-217 53 6 tax tax NOUN issue-217 53 7 is be AUX issue-217 53 8 in in ADP issue-217 53 9 countries country NOUN issue-217 53 10 such such ADJ issue-217 53 11 as as ADP issue-217 53 12 malta malta PROPN issue-217 53 13     SPACE issue-217 53 14 – – PUNCT issue-217 53 15 35 35 NUM issue-217 53 16 % % NOUN issue-217 53 17 , , PUNCT issue-217 53 18 france france PROPN issue-217 53 19     SPACE issue-217 53 20 – – PUNCT issue-217 53 21 33.33 33.33 NUM issue-217 53 22 % % NOUN issue-217 53 23 , , PUNCT issue-217 53 24 belgium belgium PROPN issue-217 53 25     SPACE issue-217 53 26 – – PUNCT issue-217 53 27 33 33 NUM issue-217 53 28 % % NOUN issue-217 53 29 , , PUNCT issue-217 53 30 and and CCONJ issue-217 53 31 greece greece PROPN issue-217 53 32     SPACE issue-217 53 33 – – PUNCT issue-217 53 34 29 29 NUM issue-217 53 35 % % NOUN issue-217 53 36 . . PUNCT issue-217 54 1 the the DET issue-217 54 2 lowest low ADJ issue-217 54 3 tax tax NOUN issue-217 54 4 rate rate NOUN issue-217 54 5 on on ADP issue-217 54 6 corporate corporate ADJ issue-217 54 7 income income NOUN issue-217 54 8 of of ADP issue-217 54 9 10 10 NUM issue-217 54 10 % % NOUN issue-217 54 11 is be AUX issue-217 54 12 observed observe VERB issue-217 54 13 in in ADP issue-217 54 14 bulgaria bulgaria PROPN issue-217 54 15 , , PUNCT issue-217 54 16 lithuania lithuania PROPN issue-217 54 17 , , PUNCT issue-217 54 18 latvia latvia PROPN issue-217 54 19 , , PUNCT issue-217 54 20 and and CCONJ issue-217 54 21 germany germany PROPN issue-217 54 22     SPACE issue-217 54 23 – – PUNCT issue-217 54 24 15 15 NUM issue-217 54 25 % % NOUN issue-217 54 26 . . PUNCT issue-217 55 1 table table NOUN issue-217 55 2 1 1 NUM issue-217 55 3 dynamics dynamic NOUN issue-217 55 4 of of ADP issue-217 55 5 the the DET issue-217 55 6 share share NOUN issue-217 55 7 of of ADP issue-217 55 8 corporate corporate ADJ issue-217 55 9 income income NOUN issue-217 55 10 tax tax NOUN issue-217 55 11 in in ADP issue-217 55 12 gdp gdp NOUN issue-217 55 13 in in ADP issue-217 55 14 the the DET issue-217 55 15 eu eu PROPN issue-217 55 16 countries country NOUN issue-217 55 17 in in ADP issue-217 55 18 2009–2015 2009–2015 NUM issue-217 55 19 , , PUNCT issue-217 55 20 % % NOUN issue-217 55 21 country country NOUN issue-217 55 22 2009 2009 NUM issue-217 55 23 2010 2010 NUM issue-217 55 24 2011 2011 NUM issue-217 55 25 2012 2012 NUM issue-217 55 26 2013 2013 NUM issue-217 55 27 2014 2014 NUM issue-217 55 28 2015 2015 NUM issue-217 55 29 germany germany PROPN issue-217 55 30 2.5 2.5 NUM issue-217 55 31 1.9 1.9 NUM issue-217 55 32 2.1 2.1 NUM issue-217 55 33 2.4 2.4 NUM issue-217 55 34 2.5 2.5 NUM issue-217 55 35 2.5 2.5 NUM issue-217 55 36 2.4 2.4 NUM issue-217 55 37 poland poland NOUN issue-217 55 38 2.7 2.7 NUM issue-217 55 39 2.3 2.3 NUM issue-217 55 40 1.9 1.9 NUM issue-217 55 41 2.0 2.0 NUM issue-217 55 42 2.1 2.1 NUM issue-217 55 43 1.8 1.8 NUM issue-217 55 44 1.7 1.7 NUM issue-217 55 45 austria austria NOUN issue-217 55 46 2.6 2.6 NUM issue-217 55 47 1.8 1.8 NUM issue-217 55 48 2.0 2.0 NUM issue-217 55 49 2.1 2.1 NUM issue-217 55 50 2.1 2.1 NUM issue-217 55 51 2.2 2.2 NUM issue-217 55 52 2.2 2.2 NUM issue-217 55 53 france france NOUN issue-217 55 54 3.0 3.0 NUM issue-217 55 55 1.8 1.8 NUM issue-217 55 56 2.3 2.3 NUM issue-217 55 57 2.6 2.6 NUM issue-217 55 58 2.7 2.7 NUM issue-217 55 59 2.8 2.8 NUM issue-217 55 60 2.7 2.7 NUM issue-217 55 61 bulgaria bulgaria NOUN issue-217 55 62 3.0 3.0 NUM issue-217 55 63 2.4 2.4 NUM issue-217 55 64 1.9 1.9 NUM issue-217 55 65 1.8 1.8 NUM issue-217 55 66 1.7 1.7 NUM issue-217 55 67 2.1 2.1 NUM issue-217 55 68 2.0 2.0 NUM issue-217 55 69 netherlands netherlands PROPN issue-217 55 70 3.3 3.3 NUM issue-217 55 71 2.2 2.2 NUM issue-217 55 72 2.3 2.3 NUM issue-217 55 73 2.2 2.2 NUM issue-217 55 74 2.1 2.1 NUM issue-217 55 75 2.1 2.1 NUM issue-217 55 76 2.6 2.6 NUM issue-217 55 77 latvia latvia PROPN issue-217 55 78 3.0 3.0 NUM issue-217 55 79 1.6 1.6 NUM issue-217 55 80 1.0 1.0 NUM issue-217 55 81 1.4 1.4 NUM issue-217 55 82 1.6 1.6 NUM issue-217 55 83 1.6 1.6 NUM issue-217 55 84 1.5 1.5 NUM issue-217 55 85 czech czech PROPN issue-217 55 86 republic republic NOUN issue-217 55 87 4.0 4.0 NUM issue-217 55 88 3.4 3.4 NUM issue-217 55 89 3.2 3.2 NUM issue-217 55 90 3.2 3.2 NUM issue-217 55 91 3.3 3.3 NUM issue-217 55 92 3.4 3.4 NUM issue-217 55 93 4 4 NUM issue-217 55 94 romania romania PROPN issue-217 55 95 2.9 2.9 NUM issue-217 55 96 2.4 2.4 NUM issue-217 55 97 2.0 2.0 NUM issue-217 55 98 2.3 2.3 NUM issue-217 55 99 1.9 1.9 NUM issue-217 55 100 2.0 2.0 NUM issue-217 55 101 2.2 2.2 NUM issue-217 55 102 italy italy PROPN issue-217 55 103 2.9 2.9 NUM issue-217 55 104 2.4 2.4 NUM issue-217 55 105 2.3 2.3 NUM issue-217 55 106 2.2 2.2 NUM issue-217 55 107 2.3 2.3 NUM issue-217 55 108 2.5 2.5 NUM issue-217 55 109 2.2 2.2 NUM issue-217 55 110 hungary hungary NOUN issue-217 55 111 2.6 2.6 NUM issue-217 55 112 2.1 2.1 NUM issue-217 55 113 1.2 1.2 NUM issue-217 55 114 1.1 1.1 NUM issue-217 55 115 1.3 1.3 NUM issue-217 55 116 1.2 1.2 NUM issue-217 55 117 1.4 1.4 NUM issue-217 55 118 finland finland NOUN issue-217 55 119 3.3 3.3 NUM issue-217 55 120 1.9 1.9 NUM issue-217 55 121 2.4 2.4 NUM issue-217 55 122 2.6 2.6 NUM issue-217 55 123 2.1 2.1 NUM issue-217 55 124 2.4 2.4 NUM issue-217 55 125 1.9 1.9 NUM issue-217 55 126 sweden sweden NOUN issue-217 55 127 2.8 2.8 NUM issue-217 55 128 2.8 2.8 NUM issue-217 55 129 3.2 3.2 NUM issue-217 55 130 3.1 3.1 NUM issue-217 55 131 2.6 2.6 NUM issue-217 55 132 2.7 2.7 NUM issue-217 55 133 2.7 2.7 NUM issue-217 55 134 portugal portugal PROPN issue-217 55 135 3.5 3.5 NUM issue-217 55 136 2.7 2.7 NUM issue-217 55 137 2.7 2.7 NUM issue-217 55 138 3.1 3.1 NUM issue-217 55 139 2.7 2.7 NUM issue-217 55 140 3.3 3.3 NUM issue-217 55 141 2.8 2.8 NUM issue-217 55 142 united united ADJ issue-217 55 143 kingdom kingdom PROPN issue-217 55 144 3.4 3.4 NUM issue-217 55 145 2.6 2.6 NUM issue-217 55 146 2.9 2.9 NUM issue-217 55 147 2.9 2.9 NUM issue-217 55 148 2.7 2.7 NUM issue-217 55 149 2.5 2.5 NUM issue-217 55 150 2.4 2.4 NUM issue-217 55 151 greece greece NOUN issue-217 55 152 2.1 2.1 NUM issue-217 55 153 2.5 2.5 NUM issue-217 55 154 2.5 2.5 NUM issue-217 55 155 2.1 2.1 NUM issue-217 55 156 1.1 1.1 NUM issue-217 55 157 1.1 1.1 NUM issue-217 55 158 1.9 1.9 NUM issue-217 55 159 norway norway NOUN issue-217 55 160 12.0 12.0 NUM issue-217 55 161 8.9 8.9 NUM issue-217 55 162 9.9 9.9 NUM issue-217 55 163 10.7 10.7 NUM issue-217 55 164 10.3 10.3 NUM issue-217 55 165 8.3 8.3 NUM issue-217 55 166 6.9 6.9 NUM issue-217 55 167 estonia estonia PROPN issue-217 55 168 1.6 1.6 NUM issue-217 55 169 1.8 1.8 NUM issue-217 55 170 1.3 1.3 NUM issue-217 55 171 1.2 1.2 NUM issue-217 55 172 1.4 1.4 NUM issue-217 55 173 1.7 1.7 NUM issue-217 55 174 1.7 1.7 NUM issue-217 55 175 belgium belgium NOUN issue-217 55 176 3.3 3.3 NUM issue-217 55 177 2.3 2.3 NUM issue-217 55 178 2.5 2.5 NUM issue-217 55 179 2.8 2.8 NUM issue-217 55 180 3.0 3.0 NUM issue-217 55 181 3.1 3.1 NUM issue-217 55 182 3.2 3.2 NUM issue-217 55 183 denmark denmark NOUN issue-217 55 184 2.6 2.6 NUM issue-217 55 185 1.9 1.9 NUM issue-217 55 186 2.3 2.3 NUM issue-217 55 187 2.2 2.2 NUM issue-217 55 188 2.6 2.6 NUM issue-217 55 189 2.8 2.8 NUM issue-217 55 190 2.7 2.7 NUM issue-217 55 191 croatia croatia PROPN issue-217 55 192 2.9 2.9 NUM issue-217 55 193 2.6 2.6 NUM issue-217 55 194 1.9 1.9 NUM issue-217 55 195 2.3 2.3 NUM issue-217 55 196 2.0 2.0 NUM issue-217 55 197 2.0 2.0 NUM issue-217 55 198 1.8 1.8 NUM issue-217 55 199 lithuania lithuania PROPN issue-217 55 200 2.7 2.7 NUM issue-217 55 201 1.8 1.8 NUM issue-217 55 202 1.0 1.0 NUM issue-217 55 203 0.8 0.8 NUM issue-217 55 204 1.3 1.3 NUM issue-217 55 205 1.4 1.4 NUM issue-217 55 206 1.4 1.4 NUM issue-217 55 207 malta malta PROPN issue-217 55 208 6.0 6.0 NUM issue-217 55 209 5.9 5.9 NUM issue-217 55 210 5.9 5.9 NUM issue-217 55 211 5.7 5.7 NUM issue-217 55 212 5.3 5.3 NUM issue-217 55 213 5.8 5.8 NUM issue-217 55 214 6.2 6.2 NUM issue-217 55 215 luxembourg luxembourg PROPN issue-217 55 216 5.3 5.3 NUM issue-217 55 217 5.7 5.7 NUM issue-217 55 218 5.8 5.8 NUM issue-217 55 219 5.1 5.1 NUM issue-217 55 220 5.2 5.2 NUM issue-217 55 221 4.8 4.8 NUM issue-217 55 222 4.4 4.4 NUM issue-217 55 223 source source NOUN issue-217 55 224 : : PUNCT issue-217 55 225 based base VERB issue-217 55 226 on on ADP issue-217 55 227 data datum NOUN issue-217 55 228 of of ADP issue-217 55 229 taxation taxation NOUN issue-217 55 230 trends trend NOUN issue-217 55 231 in in ADP issue-217 55 232 the the DET issue-217 55 233 european european PROPN issue-217 55 234 union union PROPN issue-217 55 235 baltic baltic PROPN issue-217 55 236 journal journal PROPN issue-217 55 237 of of ADP issue-217 55 238 economic economic ADJ issue-217 55 239 studies study NOUN issue-217 55 240 92 92 NUM issue-217 55 241 vol vol NOUN issue-217 55 242 . . PUNCT issue-217 56 1 3 3 NUM issue-217 56 2 , , PUNCT issue-217 56 3 no no INTJ issue-217 56 4 . . NOUN issue-217 56 5 4 4 NUM issue-217 56 6 , , PUNCT issue-217 56 7 2017 2017 NUM issue-217 56 8 in in ADP issue-217 56 9 the the DET issue-217 56 10 total total ADJ issue-217 56 11 tax tax NOUN issue-217 56 12 revenue revenue NOUN issue-217 56 13 of of ADP issue-217 56 14 the the DET issue-217 56 15 eu eu PROPN issue-217 56 16 , , PUNCT issue-217 56 17 the the DET issue-217 56 18 average average ADJ issue-217 56 19 value value NOUN issue-217 56 20 of of ADP issue-217 56 21 corporate corporate ADJ issue-217 56 22 tax tax NOUN issue-217 56 23 income income NOUN issue-217 56 24 decreased decrease VERB issue-217 56 25 from from ADP issue-217 56 26 3.7 3.7 NUM issue-217 56 27 % % NOUN issue-217 56 28 to to PART issue-217 56 29 2.7 2.7 NUM issue-217 56 30 % % NOUN issue-217 56 31 of of ADP issue-217 56 32 gdp gdp NOUN issue-217 56 33 during during ADP issue-217 56 34 2009–2015 2009–2015 NUM issue-217 56 35 years year NOUN issue-217 56 36 ( ( PUNCT issue-217 56 37 table table NOUN issue-217 56 38 1 1 NUM issue-217 56 39 ) ) PUNCT issue-217 56 40 . . PUNCT issue-217 57 1 according accord VERB issue-217 57 2 to to ADP issue-217 57 3 the the DET issue-217 57 4 different different ADJ issue-217 57 5 nature nature NOUN issue-217 57 6 of of ADP issue-217 57 7 the the DET issue-217 57 8 income income NOUN issue-217 57 9 of of ADP issue-217 57 10 individuals individual NOUN issue-217 57 11 and and CCONJ issue-217 57 12 entities entity NOUN issue-217 57 13 , , PUNCT issue-217 57 14 the the DET issue-217 57 15 fiscal fiscal ADJ issue-217 57 16 function function NOUN issue-217 57 17 of of ADP issue-217 57 18 income income NOUN issue-217 57 19 taxation taxation NOUN issue-217 57 20 in in ADP issue-217 57 21 europe europe PROPN issue-217 57 22 relies rely VERB issue-217 57 23 mainly mainly ADV issue-217 57 24 on on ADP issue-217 57 25 individual individual ADJ issue-217 57 26 tax tax NOUN issue-217 57 27 , , PUNCT issue-217 57 28 whose whose DET issue-217 57 29 share share NOUN issue-217 57 30 in in ADP issue-217 57 31 gdp gdp NOUN issue-217 57 32 is be AUX issue-217 57 33 higher high ADJ issue-217 57 34 than than ADP issue-217 57 35 the the DET issue-217 57 36 corporate corporate ADJ issue-217 57 37 tax tax NOUN issue-217 57 38 share share NOUN issue-217 57 39 and and CCONJ issue-217 57 40 in in ADP issue-217 57 41 the the DET issue-217 57 42 total total ADJ issue-217 57 43 tax tax NOUN issue-217 57 44 revenues revenue NOUN issue-217 57 45 . . PUNCT issue-217 58 1 this this PRON issue-217 58 2 is be AUX issue-217 58 3 explained explain VERB issue-217 58 4 by by ADP issue-217 58 5 a a DET issue-217 58 6 broader broad ADJ issue-217 58 7 tax tax NOUN issue-217 58 8 base base NOUN issue-217 58 9 for for ADP issue-217 58 10 personal personal ADJ issue-217 58 11 income income NOUN issue-217 58 12 tax tax NOUN issue-217 58 13 and and CCONJ issue-217 58 14 the the DET issue-217 58 15 establishment establishment NOUN issue-217 58 16 of of ADP issue-217 58 17 lower low ADJ issue-217 58 18 income income NOUN issue-217 58 19 tax tax NOUN issue-217 58 20 rates rate NOUN issue-217 58 21 on on ADP issue-217 58 22 purpose purpose NOUN issue-217 58 23 of of ADP issue-217 58 24 the the DET issue-217 58 25 struggle struggle NOUN issue-217 58 26 for for ADP issue-217 58 27 resources resource NOUN issue-217 58 28 on on ADP issue-217 58 29 the the DET issue-217 58 30 world world NOUN issue-217 58 31 market market NOUN issue-217 58 32 . . PUNCT issue-217 59 1 there there PRON issue-217 59 2 are be VERB issue-217 59 3 two two NUM issue-217 59 4 main main ADJ issue-217 59 5 reasons reason NOUN issue-217 59 6 why why SCONJ issue-217 59 7 corporate corporate ADJ issue-217 59 8 income income NOUN issue-217 59 9 tax tax NOUN issue-217 59 10 is be AUX issue-217 59 11 less less ADV issue-217 59 12 effective effective ADJ issue-217 59 13 . . PUNCT issue-217 60 1 firstly firstly ADV issue-217 60 2 , , PUNCT issue-217 60 3 because because SCONJ issue-217 60 4 of of ADP issue-217 60 5 the the DET issue-217 60 6 shift shift NOUN issue-217 60 7 from from ADP issue-217 60 8 direct direct ADJ issue-217 60 9 taxation taxation NOUN issue-217 60 10 to to PART issue-217 60 11 indirect indirect VERB issue-217 60 12 , , PUNCT issue-217 60 13 which which PRON issue-217 60 14 began begin VERB issue-217 60 15 with with ADP issue-217 60 16 the the DET issue-217 60 17 financial financial ADJ issue-217 60 18 crisis crisis NOUN issue-217 60 19 in in ADP issue-217 60 20 2008 2008 NUM issue-217 60 21 , , PUNCT issue-217 60 22 when when SCONJ issue-217 60 23 the the DET issue-217 60 24 budgets budget NOUN issue-217 60 25 of of ADP issue-217 60 26 many many ADJ issue-217 60 27 countries country NOUN issue-217 60 28 had have AUX issue-217 60 29 begun begin VERB issue-217 60 30 to to PART issue-217 60 31 suffer suffer VERB issue-217 60 32 due due ADJ issue-217 60 33 to to ADP issue-217 60 34 reduced reduce VERB issue-217 60 35 revenues revenue NOUN issue-217 60 36 from from ADP issue-217 60 37 taxes taxis NOUN issue-217 60 38 on on ADP issue-217 60 39 income income NOUN issue-217 60 40 . . PUNCT issue-217 61 1 secondly secondly ADV issue-217 61 2 , , PUNCT issue-217 61 3 because because SCONJ issue-217 61 4 of of ADP issue-217 61 5 the the DET issue-217 61 6 tax tax NOUN issue-217 61 7 evasion evasion NOUN issue-217 61 8 through through ADP issue-217 61 9 the the DET issue-217 61 10 nebulosity nebulosity NOUN issue-217 61 11 of of ADP issue-217 61 12 the the DET issue-217 61 13 tax tax NOUN issue-217 61 14 base base NOUN issue-217 61 15 and and CCONJ issue-217 61 16 the the DET issue-217 61 17 use use NOUN issue-217 61 18 of of ADP issue-217 61 19 different different ADJ issue-217 61 20 schemes scheme NOUN issue-217 61 21 of of ADP issue-217 61 22 tax tax NOUN issue-217 61 23 planning planning NOUN issue-217 61 24 by by ADP issue-217 61 25 multinational multinational ADJ issue-217 61 26 companies company NOUN issue-217 61 27 . . PUNCT issue-217 62 1 3 3 X issue-217 62 2 . . X issue-217 62 3 macroeconomic macroeconomic ADJ issue-217 62 4 situation situation NOUN issue-217 62 5 in in ADP issue-217 62 6 ukraine ukraine NOUN issue-217 62 7 as as SCONJ issue-217 62 8 the the DET issue-217 62 9 data datum NOUN issue-217 62 10 demonstrate demonstrate VERB issue-217 62 11 in in ADP issue-217 62 12 fig fig NOUN issue-217 62 13 . . PUNCT issue-217 63 1 3 3 NUM issue-217 63 2 , , PUNCT issue-217 63 3 the the DET issue-217 63 4 share share NOUN issue-217 63 5 of of ADP issue-217 63 6 corporate corporate ADJ issue-217 63 7 income income NOUN issue-217 63 8 tax tax NOUN issue-217 63 9 in in ADP issue-217 63 10 gdp gdp NOUN issue-217 63 11 of of ADP issue-217 63 12 ukraine ukraine PROPN issue-217 63 13 is be AUX issue-217 63 14 close close ADJ issue-217 63 15 to to ADP issue-217 63 16 the the DET issue-217 63 17 european european PROPN issue-217 63 18 average average NOUN issue-217 63 19 . . PUNCT issue-217 64 1 14,2 14,2 PROPN issue-217 64 2 12,9 12,9 NUM issue-217 64 3 12,8 12,8 ADJ issue-217 64 4 9,1 9,1 NUM issue-217 64 5 6,0 6,0 NUM issue-217 64 6 7,7 7,7 NUM issue-217 64 7 7,0 7,0 NUM issue-217 64 8 4,2 4,2 NUM issue-217 64 9 4,0 4,0 NUM issue-217 64 10 3,8 3,8 NUM issue-217 64 11 2,6 2,6 NUM issue-217 64 12 2,0 2,0 NUM issue-217 64 13 2,5 2,5 NUM issue-217 64 14 2,4 2,4 NUM issue-217 64 15 0,0 0,0 NUM issue-217 64 16 2,0 2,0 NUM issue-217 64 17 4,0 4,0 NUM issue-217 64 18 6,0 6,0 NUM issue-217 64 19 8,0 8,0 NUM issue-217 64 20 10,0 10,0 NUM issue-217 64 21 12,0 12,0 NUM issue-217 64 22 14,0 14,0 ADJ issue-217 64 23 16,0 16,0 PRON issue-217 64 24 2011 2011 NUM issue-217 64 25 2012 2012 NUM issue-217 64 26 2013 2013 NUM issue-217 64 27 2014 2014 NUM issue-217 64 28 2015 2015 NUM issue-217 64 29 2016 2016 NUM issue-217 64 30 2017 2017 NUM issue-217 64 31 ( ( PUNCT issue-217 64 32 plan plan NOUN issue-217 64 33 ) ) PUNCT issue-217 64 34 share share NOUN issue-217 64 35 of of ADP issue-217 64 36 corporate corporate ADJ issue-217 64 37 income income NOUN issue-217 64 38 tax tax NOUN issue-217 64 39 in in ADP issue-217 64 40 the the DET issue-217 64 41 consolidated consolidated ADJ issue-217 64 42 budget budget NOUN issue-217 64 43 share share NOUN issue-217 64 44 of of ADP issue-217 64 45 corporate corporate ADJ issue-217 64 46 income income NOUN issue-217 64 47 tax tax NOUN issue-217 64 48 in in ADP issue-217 64 49 the the DET issue-217 64 50 gdp gdp NOUN issue-217 64 51 fig fig NOUN issue-217 64 52 . . PUNCT issue-217 65 1 3 3 X issue-217 65 2 . . X issue-217 66 1 the the DET issue-217 66 2 shares share NOUN issue-217 66 3 of of ADP issue-217 66 4 the the DET issue-217 66 5 corporate corporate ADJ issue-217 66 6 income income NOUN issue-217 66 7 tax tax NOUN issue-217 66 8 in in ADP issue-217 66 9 the the DET issue-217 66 10 consolidated consolidated ADJ issue-217 66 11 budget budget NOUN issue-217 66 12 and and CCONJ issue-217 66 13 in in ADP issue-217 66 14 gdp gdp NOUN issue-217 66 15 of of ADP issue-217 66 16 ukraine ukraine NOUN issue-217 66 17 in in ADP issue-217 66 18 2011–2017 2011–2017 NUM issue-217 66 19 , , PUNCT issue-217 66 20 % % NOUN issue-217 66 21 source source NOUN issue-217 66 22 : : PUNCT issue-217 66 23 based base VERB issue-217 66 24 on on ADP issue-217 66 25 data datum NOUN issue-217 66 26 of of ADP issue-217 66 27 the the DET issue-217 66 28 ministry ministry PROPN issue-217 66 29 of of ADP issue-217 66 30 finance finance PROPN issue-217 66 31 of of ADP issue-217 66 32 ukraine ukraine NOUN issue-217 66 33 according accord VERB issue-217 66 34 to to ADP issue-217 66 35 reports report NOUN issue-217 66 36 of of ADP issue-217 66 37 the the DET issue-217 66 38 ministry ministry PROPN issue-217 66 39 of of ADP issue-217 66 40 finance finance PROPN issue-217 66 41 of of ADP issue-217 66 42 ukraine ukraine NOUN issue-217 66 43 , , PUNCT issue-217 66 44 the the DET issue-217 66 45 reduction reduction NOUN issue-217 66 46 of of ADP issue-217 66 47 corporate corporate ADJ issue-217 66 48 tax tax NOUN issue-217 66 49 share share NOUN issue-217 66 50 in in ADP issue-217 66 51 the the DET issue-217 66 52 consolidated consolidated ADJ issue-217 66 53 budget budget NOUN issue-217 66 54 of of ADP issue-217 66 55 the the DET issue-217 66 56 country country NOUN issue-217 66 57 is be AUX issue-217 66 58 explained explain VERB issue-217 66 59 by by ADP issue-217 66 60 the the DET issue-217 66 61 unfavourable unfavourable ADJ issue-217 66 62 macroeconomic macroeconomic ADJ issue-217 66 63 situation situation NOUN issue-217 66 64 . . PUNCT issue-217 67 1 this this PRON issue-217 67 2 implies imply VERB issue-217 67 3 the the DET issue-217 67 4 following following NOUN issue-217 67 5 : : PUNCT issue-217 67 6 the the DET issue-217 67 7 reduction reduction NOUN issue-217 67 8 of of ADP issue-217 67 9 industrial industrial ADJ issue-217 67 10 production production NOUN issue-217 67 11 . . PUNCT issue-217 68 1 thus thus ADV issue-217 68 2 , , PUNCT issue-217 68 3 the the DET issue-217 68 4 index index NOUN issue-217 68 5 of of ADP issue-217 68 6 industrial industrial ADJ issue-217 68 7 production production NOUN issue-217 68 8 in in ADP issue-217 68 9 2013 2013 NUM issue-217 68 10 was be AUX issue-217 68 11 equal equal ADJ issue-217 68 12 to to ADP issue-217 68 13 96.6 96.6 NUM issue-217 68 14 % % NOUN issue-217 68 15 compared compare VERB issue-217 68 16 to to ADP issue-217 68 17 102.4 102.4 NUM issue-217 68 18 % % NOUN issue-217 68 19 in in ADP issue-217 68 20 2012 2012 NUM issue-217 68 21 , , PUNCT issue-217 68 22 in in ADP issue-217 68 23 2014 2014 NUM issue-217 68 24 and and CCONJ issue-217 68 25 2015 2015 NUM issue-217 68 26 it it PRON issue-217 68 27 had have AUX issue-217 68 28 decreased decrease VERB issue-217 68 29 to to ADP issue-217 68 30 95.8 95.8 NUM issue-217 68 31 % % NOUN issue-217 68 32 and and CCONJ issue-217 68 33 80.0 80.0 NUM issue-217 68 34 % % NOUN issue-217 68 35 in in ADP issue-217 68 36 accordance accordance NOUN issue-217 68 37 , , PUNCT issue-217 68 38 however however ADV issue-217 68 39 , , PUNCT issue-217 68 40 in in ADP issue-217 68 41 2016 2016 NUM issue-217 68 42 there there PRON issue-217 68 43 was be VERB issue-217 68 44 a a DET issue-217 68 45 rapid rapid ADJ issue-217 68 46 increase increase NOUN issue-217 68 47 to to ADP issue-217 68 48 98.6 98.6 NUM issue-217 68 49 % % NOUN issue-217 68 50 ; ; PUNCT issue-217 68 51 the the DET issue-217 68 52 state state NOUN issue-217 68 53 budget budget NOUN issue-217 68 54 deficit deficit NOUN issue-217 68 55 in in ADP issue-217 68 56 the the DET issue-217 68 57 amount amount NOUN issue-217 68 58 of of ADP issue-217 68 59 64.7 64.7 NUM issue-217 68 60 billion billion NUM issue-217 68 61 uah uah ADJ issue-217 68 62 or or CCONJ issue-217 68 63 4.45 4.45 NUM issue-217 68 64 % % NOUN issue-217 68 65 of of ADP issue-217 68 66 gdp gdp NOUN issue-217 68 67 in in ADP issue-217 68 68 2013 2013 NUM issue-217 68 69 , , PUNCT issue-217 68 70 amounting amount VERB issue-217 68 71 to to ADP issue-217 68 72 78.05 78.05 NUM issue-217 68 73 billion billion NUM issue-217 68 74 uah uah NOUN issue-217 68 75 , , PUNCT issue-217 68 76 or or CCONJ issue-217 68 77 4.95 4.95 NUM issue-217 68 78 % % NOUN issue-217 68 79 of of ADP issue-217 68 80 gdp gdp NOUN issue-217 68 81 in in ADP issue-217 68 82 2014 2014 NUM issue-217 68 83 , , PUNCT issue-217 68 84 45.16 45.16 NUM issue-217 68 85 billion billion NUM issue-217 68 86 uah uah NOUN issue-217 68 87 , , PUNCT issue-217 68 88 or or CCONJ issue-217 68 89 2.28 2.28 NUM issue-217 68 90 % % NOUN issue-217 68 91 of of ADP issue-217 68 92 gdp gdp NOUN issue-217 68 93 in in ADP issue-217 68 94 2015 2015 NUM issue-217 68 95 and and CCONJ issue-217 68 96 79.1 79.1 NUM issue-217 68 97 billion billion NUM issue-217 68 98 uah uah NOUN issue-217 68 99 , , PUNCT issue-217 68 100 or or CCONJ issue-217 68 101 2.94 2.94 NUM issue-217 68 102 % % NOUN issue-217 68 103 of of ADP issue-217 68 104 gdp gdp NOUN issue-217 68 105 in in ADP issue-217 68 106 2016 2016 NUM issue-217 68 107 ; ; PUNCT issue-217 68 108 exceeding exceed VERB issue-217 68 109 borrowing borrow VERB issue-217 68 110 over over ADP issue-217 68 111 repayments repayment NOUN issue-217 68 112 . . PUNCT issue-217 69 1 in in ADP issue-217 69 2 2016 2016 NUM issue-217 69 3 , , PUNCT issue-217 69 4 the the DET issue-217 69 5 country country NOUN issue-217 69 6 should should AUX issue-217 69 7 pay pay VERB issue-217 69 8 the the DET issue-217 69 9 external external ADJ issue-217 69 10 debt debt NOUN issue-217 69 11 of of ADP issue-217 69 12 about about ADV issue-217 69 13 9 9 NUM issue-217 69 14 billion billion NUM issue-217 69 15 usd usd NOUN issue-217 69 16 , , PUNCT issue-217 69 17 including include VERB issue-217 69 18 6 6 NUM issue-217 69 19 billion billion NUM issue-217 69 20 usd usd NOUN issue-217 69 21 for for ADP issue-217 69 22 the the DET issue-217 69 23 imf imf PROPN issue-217 69 24 loans loan NOUN issue-217 69 25 . . PUNCT issue-217 70 1 by by ADP issue-217 70 2 the the DET issue-217 70 3 end end NOUN issue-217 70 4 of of ADP issue-217 70 5 2017 2017 NUM issue-217 70 6 , , PUNCT issue-217 70 7 the the DET issue-217 70 8 expected expect VERB issue-217 70 9 volume volume NOUN issue-217 70 10 of of ADP issue-217 70 11 public public ADJ issue-217 70 12 debt debt NOUN issue-217 70 13 will will AUX issue-217 70 14 reach reach VERB issue-217 70 15 2.3 2.3 NUM issue-217 70 16 trillion trillion NUM issue-217 70 17 uah uah NOUN issue-217 70 18 , , PUNCT issue-217 70 19 which which PRON issue-217 70 20 is be AUX issue-217 70 21 approximately approximately ADV issue-217 70 22 66.4 66.4 NUM issue-217 70 23 % % NOUN issue-217 70 24 of of ADP issue-217 70 25 gdp gdp NOUN issue-217 70 26 ; ; PUNCT issue-217 70 27 an an DET issue-217 70 28 unstable unstable ADJ issue-217 70 29 trade trade NOUN issue-217 70 30 balance balance NOUN issue-217 70 31 . . PUNCT issue-217 71 1 thus thus ADV issue-217 71 2 , , PUNCT issue-217 71 3 the the DET issue-217 71 4 difference difference NOUN issue-217 71 5 between between ADP issue-217 71 6 the the DET issue-217 71 7 value value NOUN issue-217 71 8 of of ADP issue-217 71 9 imported import VERB issue-217 71 10 and and CCONJ issue-217 71 11 exported export VERB issue-217 71 12 goods good NOUN issue-217 71 13 and and CCONJ issue-217 71 14 services service NOUN issue-217 71 15 for for ADP issue-217 71 16 a a DET issue-217 71 17 long long ADJ issue-217 71 18 time time NOUN issue-217 71 19 have have AUX issue-217 71 20 had have VERB issue-217 71 21 a a DET issue-217 71 22 negative negative ADJ issue-217 71 23 value value NOUN issue-217 71 24 . . PUNCT issue-217 72 1 for for ADP issue-217 72 2 example example NOUN issue-217 72 3 , , PUNCT issue-217 72 4 in in ADP issue-217 72 5 2012 2012 NUM issue-217 72 6 it it PRON issue-217 72 7 reached reach VERB issue-217 72 8 9 9 NUM issue-217 72 9 % % NOUN issue-217 72 10 of of ADP issue-217 72 11 gdp gdp NOUN issue-217 72 12 , , PUNCT issue-217 72 13 which which PRON issue-217 72 14 is be AUX issue-217 72 15 higher high ADJ issue-217 72 16 than than ADP issue-217 72 17 during during ADP issue-217 72 18 the the DET issue-217 72 19 time time NOUN issue-217 72 20 of of ADP issue-217 72 21 crisis crisis NOUN issue-217 72 22 in in ADP issue-217 72 23 2008 2008 NUM issue-217 72 24 . . PUNCT issue-217 73 1 although although SCONJ issue-217 73 2 in in ADP issue-217 73 3 2015 2015 NUM issue-217 73 4 and and CCONJ issue-217 73 5 2016 2016 NUM issue-217 73 6 the the DET issue-217 73 7 balance balance NOUN issue-217 73 8 of of ADP issue-217 73 9 payments payment NOUN issue-217 73 10 was be AUX issue-217 73 11 in in ADP issue-217 73 12 surplus surplus NOUN issue-217 73 13 of of ADP issue-217 73 14 849 849 NUM issue-217 73 15     SPACE issue-217 73 16 million million NUM issue-217 73 17 usd usd NOUN issue-217 73 18 and and CCONJ issue-217 73 19 1.3 1.3 NUM issue-217 73 20 billion billion NUM issue-217 73 21 usd usd NOUN issue-217 73 22 respectively respectively ADV issue-217 73 23 ; ; PUNCT issue-217 73 24 the the DET issue-217 73 25 country country NOUN issue-217 73 26 ’s ’s PART issue-217 73 27 energy energy NOUN issue-217 73 28 dependence dependence NOUN issue-217 73 29 and and CCONJ issue-217 73 30 volatility volatility NOUN issue-217 73 31 in in ADP issue-217 73 32 global global ADJ issue-217 73 33 markets market NOUN issue-217 73 34 of of ADP issue-217 73 35 metallurgy metallurgy NOUN issue-217 73 36 and and CCONJ issue-217 73 37 oil oil NOUN issue-217 73 38 industry industry NOUN issue-217 73 39 . . PUNCT issue-217 74 1 fiscal fiscal ADJ issue-217 74 2 value value NOUN issue-217 74 3 of of ADP issue-217 74 4 corporate corporate ADJ issue-217 74 5 income income NOUN issue-217 74 6 tax tax NOUN issue-217 74 7 can can AUX issue-217 74 8 also also ADV issue-217 74 9 be be AUX issue-217 74 10 seen see VERB issue-217 74 11 as as ADP issue-217 74 12 the the DET issue-217 74 13 ability ability NOUN issue-217 74 14 to to PART issue-217 74 15 create create VERB issue-217 74 16 the the DET issue-217 74 17 budgetary budgetary ADJ issue-217 74 18 resources resource NOUN issue-217 74 19 in in ADP issue-217 74 20 order order NOUN issue-217 74 21 to to PART issue-217 74 22 provide provide VERB issue-217 74 23 socially socially ADV issue-217 74 24 necessary necessary ADJ issue-217 74 25 expenditure expenditure NOUN issue-217 74 26 . . PUNCT issue-217 75 1 important important ADJ issue-217 75 2 in in ADP issue-217 75 3 this this DET issue-217 75 4 context context NOUN issue-217 75 5 is be AUX issue-217 75 6 to to PART issue-217 75 7 determine determine VERB issue-217 75 8 the the DET issue-217 75 9 dynamics dynamic NOUN issue-217 75 10 of of ADP issue-217 75 11 corporate corporate ADJ issue-217 75 12 income income NOUN issue-217 75 13 tax tax NOUN issue-217 75 14 revenues revenue NOUN issue-217 75 15 . . PUNCT issue-217 76 1 the the DET issue-217 76 2 fig fig NOUN issue-217 76 3 . . PUNCT issue-217 77 1 4 4 NUM issue-217 77 2 shows show VERB issue-217 77 3 that that SCONJ issue-217 77 4 there there PRON issue-217 77 5 was be VERB issue-217 77 6 a a DET issue-217 77 7 slight slight ADJ issue-217 77 8 increase increase NOUN issue-217 77 9 in in ADP issue-217 77 10 revenues revenue NOUN issue-217 77 11 during during ADP issue-217 77 12 2010–2012 2010–2012 NUM issue-217 77 13 . . PUNCT issue-217 78 1 thus thus ADV issue-217 78 2 , , PUNCT issue-217 78 3 the the DET issue-217 78 4 stability stability NOUN issue-217 78 5 in in ADP issue-217 78 6 income income NOUN issue-217 78 7 tax tax NOUN issue-217 78 8 indicates indicate VERB issue-217 78 9 that that SCONJ issue-217 78 10 enterprises enterprise NOUN issue-217 78 11 of of ADP issue-217 78 12 ukraine ukraine NOUN issue-217 78 13 gradually gradually ADV issue-217 78 14 had have AUX issue-217 78 15 improved improve VERB issue-217 78 16 their their PRON issue-217 78 17 effective effective ADJ issue-217 78 18 performance performance NOUN issue-217 78 19 after after ADP issue-217 78 20 the the DET issue-217 78 21 crisis crisis NOUN issue-217 78 22 period period NOUN issue-217 78 23 . . PUNCT issue-217 79 1 the the DET issue-217 79 2 smallest small ADJ issue-217 79 3 increase increase NOUN issue-217 79 4 in in ADP issue-217 79 5 revenues revenue NOUN issue-217 79 6 compared compare VERB issue-217 79 7 to to ADP issue-217 79 8 the the DET issue-217 79 9 previous previous ADJ issue-217 79 10 period period NOUN issue-217 79 11 was be AUX issue-217 79 12 observed observe VERB issue-217 79 13 in in ADP issue-217 79 14 2014 2014 NUM issue-217 79 15 . . PUNCT issue-217 80 1 this this DET issue-217 80 2 phenomenon phenomenon NOUN issue-217 80 3 can can AUX issue-217 80 4 be be AUX issue-217 80 5 explained explain VERB issue-217 80 6 by by ADP issue-217 80 7 a a DET issue-217 80 8 decrease decrease NOUN issue-217 80 9 in in ADP issue-217 80 10 rates rate NOUN issue-217 80 11 of of ADP issue-217 80 12 corporate corporate ADJ issue-217 80 13 income income NOUN issue-217 80 14 tax tax NOUN issue-217 80 15 from from ADP issue-217 80 16 january january PROPN issue-217 80 17 1 1 NUM issue-217 80 18 , , PUNCT issue-217 80 19 2014 2014 NUM issue-217 80 20 , , PUNCT issue-217 80 21 from from ADP issue-217 80 22 19 19 NUM issue-217 80 23 % % NOUN issue-217 80 24 to to PART issue-217 80 25 18 18 NUM issue-217 80 26 % % NOUN issue-217 80 27 , , PUNCT issue-217 80 28 as as ADV issue-217 80 29 well well ADV issue-217 80 30 as as ADP issue-217 80 31 by by ADP issue-217 80 32 the the DET issue-217 80 33 temporary temporary ADJ issue-217 80 34 exemption exemption NOUN issue-217 80 35 from from ADP issue-217 80 36 taxation taxation NOUN issue-217 80 37 of of ADP issue-217 80 38 certain certain ADJ issue-217 80 39 economic economic ADJ issue-217 80 40 activities activity NOUN issue-217 80 41 . . PUNCT issue-217 81 1 in in ADP issue-217 81 2 particular particular ADJ issue-217 81 3 , , PUNCT issue-217 81 4 this this PRON issue-217 81 5 applies apply VERB issue-217 81 6 to to ADP issue-217 81 7 biofuel biofuel NOUN issue-217 81 8 producers producer NOUN issue-217 81 9 for for ADP issue-217 81 10 the the DET issue-217 81 11 period period NOUN issue-217 81 12 until until ADP issue-217 81 13 january january PROPN issue-217 81 14 1 1 NUM issue-217 81 15 , , PUNCT issue-217 81 16 2015 2015 NUM issue-217 81 17 , , PUNCT issue-217 81 18 gas gas NOUN issue-217 81 19 companies company NOUN issue-217 81 20 until until ADP issue-217 81 21 january january PROPN issue-217 81 22 1 1 NUM issue-217 81 23 , , PUNCT issue-217 81 24 2020 2020 NUM issue-217 81 25 , , PUNCT issue-217 81 26 light light ADJ issue-217 81 27 industry industry NOUN issue-217 81 28 , , PUNCT issue-217 81 29 power power NOUN issue-217 81 30 industry industry NOUN issue-217 81 31 , , PUNCT issue-217 81 32 shipbuilding shipbuilding NOUN issue-217 81 33 , , PUNCT issue-217 81 34 aircraft aircraft NOUN issue-217 81 35 , , PUNCT issue-217 81 36 machinery machinery NOUN issue-217 81 37 for for ADP issue-217 81 38 agriculture agriculture NOUN issue-217 81 39     SPACE issue-217 81 40 – – PUNCT issue-217 81 41 from from ADP issue-217 81 42 january january PROPN issue-217 81 43 1 1 NUM issue-217 81 44 , , PUNCT issue-217 81 45 2011 2011 NUM issue-217 81 46 to to ADP issue-217 81 47 2020 2020 NUM issue-217 81 48 . . PUNCT issue-217 82 1 there there PRON issue-217 82 2 was be VERB issue-217 82 3 a a DET issue-217 82 4 condition condition NOUN issue-217 82 5 set set VERB issue-217 82 6 for for ADP issue-217 82 7 such such ADJ issue-217 82 8 enterprises enterprise NOUN issue-217 82 9 in in ADP issue-217 82 10 the the DET issue-217 82 11 tax tax NOUN issue-217 82 12 code code NOUN issue-217 82 13 : : PUNCT issue-217 82 14 funds fund NOUN issue-217 82 15 which which PRON issue-217 82 16 were be AUX issue-217 82 17 freed free VERB issue-217 82 18 from from ADP issue-217 82 19 taxation taxation NOUN issue-217 82 20 must must AUX issue-217 82 21 be be AUX issue-217 82 22 directed direct VERB issue-217 82 23 on on ADP issue-217 82 24 increasing increase VERB issue-217 82 25 the the DET issue-217 82 26 production production NOUN issue-217 82 27 , , PUNCT issue-217 82 28 logistics logistic NOUN issue-217 82 29 upgrading upgrading NOUN issue-217 82 30 , , PUNCT issue-217 82 31 and and CCONJ issue-217 82 32 implementation implementation NOUN issue-217 82 33 of of ADP issue-217 82 34 new new ADJ issue-217 82 35 technologies technology NOUN issue-217 82 36 . . PUNCT issue-217 83 1 55 55 NUM issue-217 83 2 097 097 NUM issue-217 83 3 55 55 NUM issue-217 83 4 793 793 NUM issue-217 83 5 54 54 NUM issue-217 83 6 994 994 NUM issue-217 83 7 40 40 NUM issue-217 83 8 201 201 NUM issue-217 83 9 39 39 NUM issue-217 83 10 053 053 NUM issue-217 83 11 60 60 NUM issue-217 83 12 223 223 NUM issue-217 83 13 136,5 136,5 NUM issue-217 84 1 101,3 101,3 NUM issue-217 84 2 98,6 98,6 NUM issue-217 85 1 73,1 73,1 NUM issue-217 85 2 97,1 97,1 NUM issue-217 85 3 154,2 154,2 NUM issue-217 85 4 0,0 0,0 NUM issue-217 85 5 20,0 20,0 NOUN issue-217 85 6 40,0 40,0 NOUN issue-217 85 7 60,0 60,0 NOUN issue-217 85 8 80,0 80,0 NUM issue-217 85 9 100,0 100,0 NUM issue-217 85 10 120,0 120,0 NOUN issue-217 85 11 140,0 140,0 NOUN issue-217 85 12 160,0 160,0 NUM issue-217 85 13 180,0 180,0 NUM issue-217 85 14 0 0 NUM issue-217 85 15 10 10 NUM issue-217 86 1 000 000 NUM issue-217 86 2 20 20 NUM issue-217 86 3 000 000 NUM issue-217 86 4 30 30 NUM issue-217 86 5 000 000 NUM issue-217 86 6 40 40 NUM issue-217 86 7 000 000 NUM issue-217 86 8 50 50 NUM issue-217 86 9 000 000 NUM issue-217 86 10 60 60 NUM issue-217 86 11 000 000 NUM issue-217 86 12 70 70 NUM issue-217 86 13 000 000 NUM issue-217 86 14 2011 2011 NUM issue-217 86 15 2012 2012 NUM issue-217 86 16 2013 2013 NUM issue-217 86 17 2014 2014 NUM issue-217 86 18 2015 2015 NUM issue-217 86 19 2016 2016 NUM issue-217 86 20 corpotare corpotare NOUN issue-217 86 21 income income NOUN issue-217 86 22 tax tax NOUN issue-217 86 23 , , PUNCT issue-217 86 24 million million NUM issue-217 86 25 uah uah NOUN issue-217 86 26 the the DET issue-217 86 27 growth growth NOUN issue-217 86 28 of of ADP issue-217 86 29 corporate corporate ADJ issue-217 86 30 income income NOUN issue-217 86 31 tax tax NOUN issue-217 86 32 compared compare VERB issue-217 86 33 to to ADP issue-217 86 34 the the DET issue-217 86 35 previous previous ADJ issue-217 86 36 period,% period,% PROPN issue-217 86 37 fig fig NOUN issue-217 86 38 . . PUNCT issue-217 87 1 4 4 X issue-217 87 2 . . X issue-217 87 3 the the DET issue-217 87 4 dynamics dynamic NOUN issue-217 87 5 of of ADP issue-217 87 6 corporate corporate ADJ issue-217 87 7 income income NOUN issue-217 87 8 tax tax NOUN issue-217 87 9 revenues revenue NOUN issue-217 87 10 in in ADP issue-217 87 11 the the DET issue-217 87 12 2011–2016 2011–2016 NUM issue-217 87 13 years year NOUN issue-217 87 14 . . PUNCT issue-217 88 1 source source NOUN issue-217 88 2 : : PUNCT issue-217 88 3 based base VERB issue-217 88 4 on on ADP issue-217 88 5 data datum NOUN issue-217 88 6 of of ADP issue-217 88 7 the the DET issue-217 88 8 ministry ministry PROPN issue-217 88 9 of of ADP issue-217 88 10 finance finance PROPN issue-217 88 11 of of ADP issue-217 88 12 ukraine ukraine PROPN issue-217 88 13 another another DET issue-217 88 14 reason reason NOUN issue-217 88 15 for for ADP issue-217 88 16 this this DET issue-217 88 17 decline decline NOUN issue-217 88 18 can can AUX issue-217 88 19 be be AUX issue-217 88 20 explained explain VERB issue-217 88 21 by by ADP issue-217 88 22 the the DET issue-217 88 23 lack lack NOUN issue-217 88 24 of of ADP issue-217 88 25 consistency consistency NOUN issue-217 88 26 in in ADP issue-217 88 27 the the DET issue-217 88 28 corporate corporate ADJ issue-217 88 29 tax tax NOUN issue-217 88 30 privileges privilege NOUN issue-217 88 31 . . PUNCT issue-217 89 1 the the DET issue-217 89 2 classical classical ADJ issue-217 89 3 theory theory NOUN issue-217 89 4 of of ADP issue-217 89 5 effective effective ADJ issue-217 89 6 taxation taxation NOUN issue-217 89 7 says say VERB issue-217 89 8 that that SCONJ issue-217 89 9 to to ADP issue-217 89 10 baltic baltic PROPN issue-217 89 11 journal journal PROPN issue-217 89 12 of of ADP issue-217 89 13 economic economic ADJ issue-217 89 14 studies study NOUN issue-217 89 15 93 93 NUM issue-217 89 16 vol vol NOUN issue-217 89 17 . . PUNCT issue-217 90 1 3 3 NUM issue-217 90 2 , , PUNCT issue-217 90 3 no no INTJ issue-217 90 4 . . NOUN issue-217 90 5 4 4 NUM issue-217 90 6 , , PUNCT issue-217 90 7 2017 2017 NUM issue-217 90 8 maximize maximize VERB issue-217 90 9 the the DET issue-217 90 10 positive positive ADJ issue-217 90 11 effect effect NOUN issue-217 90 12 of of ADP issue-217 90 13 rates rate NOUN issue-217 90 14 reduction reduction NOUN issue-217 90 15 one one PRON issue-217 90 16 should should AUX issue-217 90 17 reduce reduce VERB issue-217 90 18 the the DET issue-217 90 19 tax tax NOUN issue-217 90 20 benefits benefit NOUN issue-217 90 21 . . PUNCT issue-217 91 1 in in ADP issue-217 91 2 return return NOUN issue-217 91 3 , , PUNCT issue-217 91 4 with with ADP issue-217 91 5 the the DET issue-217 91 6 sharp sharp ADJ issue-217 91 7 decrease decrease NOUN issue-217 91 8 in in ADP issue-217 91 9 corporate corporate ADJ issue-217 91 10 income income NOUN issue-217 91 11 tax tax NOUN issue-217 91 12 rates rate NOUN issue-217 91 13 government government NOUN issue-217 91 14 significantly significantly ADV issue-217 91 15 expands expand VERB issue-217 91 16 the the DET issue-217 91 17 list list NOUN issue-217 91 18 of of ADP issue-217 91 19 privileges privilege NOUN issue-217 91 20 , , PUNCT issue-217 91 21 exemptions exemption NOUN issue-217 91 22 , , PUNCT issue-217 91 23 and and CCONJ issue-217 91 24 preferences preference NOUN issue-217 91 25 , , PUNCT issue-217 91 26 particularly particularly ADV issue-217 91 27 through through ADP issue-217 91 28 special special ADJ issue-217 91 29 tax tax NOUN issue-217 91 30 regimes regime NOUN issue-217 91 31 . . PUNCT issue-217 92 1 the the DET issue-217 92 2 positive positive ADJ issue-217 92 3 dynamics dynamic NOUN issue-217 92 4 of of ADP issue-217 92 5 corporate corporate ADJ issue-217 92 6 income income NOUN issue-217 92 7 tax tax NOUN issue-217 92 8 revenues revenue NOUN issue-217 92 9 in in ADP issue-217 92 10 2016 2016 NUM issue-217 92 11 can can AUX issue-217 92 12 be be AUX issue-217 92 13 primarily primarily ADV issue-217 92 14 explained explain VERB issue-217 92 15 by by ADP issue-217 92 16 the the DET issue-217 92 17 depreciation depreciation NOUN issue-217 92 18 of of ADP issue-217 92 19 the the DET issue-217 92 20 money money NOUN issue-217 92 21 supply supply NOUN issue-217 92 22 ( ( PUNCT issue-217 92 23 the the DET issue-217 92 24 inflation inflation NOUN issue-217 92 25 level level NOUN issue-217 92 26 in in ADP issue-217 92 27 2015 2015 NUM issue-217 92 28 was be AUX issue-217 92 29 143.3 143.3 NUM issue-217 92 30 % % NOUN issue-217 92 31 , , PUNCT issue-217 92 32 in in ADP issue-217 92 33 2016 2016 NUM issue-217 92 34     SPACE issue-217 92 35 – – PUNCT issue-217 92 36 112.4 112.4 NUM issue-217 92 37 % % NOUN issue-217 92 38 ) ) PUNCT issue-217 92 39 . . PUNCT issue-217 93 1 also also ADV issue-217 93 2 , , PUNCT issue-217 93 3 such such DET issue-217 93 4 a a DET issue-217 93 5 growth growth NOUN issue-217 93 6 is be AUX issue-217 93 7 caused cause VERB issue-217 93 8 by by ADP issue-217 93 9 the the DET issue-217 93 10 transition transition NOUN issue-217 93 11 to to ADP issue-217 93 12 quarterly quarterly ADJ issue-217 93 13 tax tax NOUN issue-217 93 14 payments payment NOUN issue-217 93 15 that that PRON issue-217 93 16 are be AUX issue-217 93 17 set set VERB issue-217 93 18 for for ADP issue-217 93 19 2016 2016 NUM issue-217 93 20 . . PUNCT issue-217 94 1 in in ADP issue-217 94 2 particular particular ADJ issue-217 94 3 , , PUNCT issue-217 94 4 in in ADP issue-217 94 5 november november PROPN issue-217 94 6 the the DET issue-217 94 7 income income NOUN issue-217 94 8 tax tax NOUN issue-217 94 9 was be AUX issue-217 94 10 accounted account VERB issue-217 94 11 for for ADP issue-217 94 12 the the DET issue-217 94 13 results result NOUN issue-217 94 14 of of ADP issue-217 94 15 the the DET issue-217 94 16 third third ADJ issue-217 94 17 quarter quarter NOUN issue-217 94 18 of of ADP issue-217 94 19 2016 2016 NUM issue-217 94 20 . . PUNCT issue-217 95 1 furthermore furthermore ADV issue-217 95 2 , , PUNCT issue-217 95 3 according accord VERB issue-217 95 4 to to ADP issue-217 95 5 subsection subsection NOUN issue-217 95 6 4 4 NUM issue-217 95 7 of of ADP issue-217 95 8 the the DET issue-217 95 9 xx xx PROPN issue-217 95 10     SPACE issue-217 95 11 section section NOUN issue-217 95 12 of of ADP issue-217 95 13 tax tax NOUN issue-217 95 14 code code NOUN issue-217 95 15 , , PUNCT issue-217 95 16 enterprises enterprise NOUN issue-217 95 17 had have VERB issue-217 95 18 to to PART issue-217 95 19 pay pay VERB issue-217 95 20 an an DET issue-217 95 21 advance advance NOUN issue-217 95 22 payment payment NOUN issue-217 95 23 of of ADP issue-217 95 24 corporate corporate ADJ issue-217 95 25 income income NOUN issue-217 95 26 tax tax NOUN issue-217 95 27 in in ADP issue-217 95 28 the the DET issue-217 95 29 amount amount NOUN issue-217 95 30 of of ADP issue-217 95 31 2/9 2/9 NUM issue-217 95 32 of of ADP issue-217 95 33 the the DET issue-217 95 34 tax tax NOUN issue-217 95 35 accrued accrue VERB issue-217 95 36 for for ADP issue-217 95 37 three three NUM issue-217 95 38 quarters quarter NOUN issue-217 95 39 of of ADP issue-217 95 40 2016 2016 NUM issue-217 95 41 . . PUNCT issue-217 96 1 if if SCONJ issue-217 96 2 we we PRON issue-217 96 3 consider consider VERB issue-217 96 4 the the DET issue-217 96 5 income income NOUN issue-217 96 6 tax tax NOUN issue-217 96 7 in in ADP issue-217 96 8 terms term NOUN issue-217 96 9 of of ADP issue-217 96 10 its its PRON issue-217 96 11 individual individual ADJ issue-217 96 12 components component NOUN issue-217 96 13 , , PUNCT issue-217 96 14 it it PRON issue-217 96 15 is be AUX issue-217 96 16 evident evident ADJ issue-217 96 17 that that SCONJ issue-217 96 18 growth growth NOUN issue-217 96 19 occurred occur VERB issue-217 96 20 in in ADP issue-217 96 21 all all DET issue-217 96 22 sectors sector NOUN issue-217 96 23 . . PUNCT issue-217 97 1 the the DET issue-217 97 2 largest large ADJ issue-217 97 3 increase increase NOUN issue-217 97 4 in in ADP issue-217 97 5 revenues revenue NOUN issue-217 97 6 is be AUX issue-217 97 7 showed show VERB issue-217 97 8 by by ADP issue-217 97 9 private private ADJ issue-217 97 10 businesses business NOUN issue-217 97 11 ( ( PUNCT issue-217 97 12 12.0 12.0 NUM issue-217 97 13 billion billion NUM issue-217 97 14 or or CCONJ issue-217 97 15 61.5 61.5 NUM issue-217 97 16 % % NOUN issue-217 97 17 ) ) PUNCT issue-217 97 18 , , PUNCT issue-217 97 19 despite despite SCONJ issue-217 97 20 the the DET issue-217 97 21 fact fact NOUN issue-217 97 22 that that SCONJ issue-217 97 23 in in ADP issue-217 97 24 the the DET issue-217 97 25 previous previous ADJ issue-217 97 26 year year NOUN issue-217 97 27 this this DET issue-217 97 28 sector sector NOUN issue-217 97 29 had have AUX issue-217 97 30 the the DET issue-217 97 31 most most ADV issue-217 97 32 significant significant ADJ issue-217 97 33 reduction reduction NOUN issue-217 97 34 . . PUNCT issue-217 98 1 state state NOUN issue-217 98 2 - - PUNCT issue-217 98 3 owned own VERB issue-217 98 4 enterprises enterprise NOUN issue-217 98 5 and and CCONJ issue-217 98 6 financial financial ADJ issue-217 98 7 institutions institution NOUN issue-217 98 8 ( ( PUNCT issue-217 98 9 banks bank NOUN issue-217 98 10 and and CCONJ issue-217 98 11 insurance insurance NOUN issue-217 98 12 companies company NOUN issue-217 98 13 ) ) PUNCT issue-217 98 14 increased increase VERB issue-217 98 15 tax tax NOUN issue-217 98 16 payments payment NOUN issue-217 98 17 more more ADV issue-217 98 18 than than ADP issue-217 98 19 double double ADJ issue-217 98 20 ( ( PUNCT issue-217 98 21 fig fig NOUN issue-217 98 22 . . PUNCT issue-217 98 23 5 5 NUM issue-217 98 24 ) ) PUNCT issue-217 98 25 . . PUNCT issue-217 99 1 0 0 NUM issue-217 100 1 5 5 NUM issue-217 100 2 10 10 NUM issue-217 100 3 15 15 NUM issue-217 100 4 20 20 NUM issue-217 100 5 25 25 NUM issue-217 100 6 30 30 NUM issue-217 100 7 35 35 NUM issue-217 100 8 2015 2015 NUM issue-217 100 9 2016 2016 NUM issue-217 100 10 4,2 4,2 NUM issue-217 100 11 8,5 8,5 NUM issue-217 100 12 9,4 9,4 NUM issue-217 100 13 11,3 11,3 NUM issue-217 100 14 1,4 1,4 NUM issue-217 100 15 2,8 2,8 NUM issue-217 100 16 19,5 19,5 NUM issue-217 100 17 31,6 31,6 NUM issue-217 100 18 0,3 0,3 NUM issue-217 100 19 0,2 0,2 NUM issue-217 100 20 bi bi ADJ issue-217 100 21 lli lli PROPN issue-217 100 22 on on ADP issue-217 100 23 u u PROPN issue-217 100 24 ah ah INTJ issue-217 100 25 state state NOUN issue-217 100 26 - - PUNCT issue-217 100 27 owned own VERB issue-217 100 28 enterprises enterprise NOUN issue-217 100 29 enterprises enterprise NOUN issue-217 100 30 with with ADP issue-217 100 31 foreign foreign ADJ issue-217 100 32 capital capital NOUN issue-217 100 33 banks bank NOUN issue-217 100 34 and and CCONJ issue-217 100 35 insurance insurance NOUN issue-217 100 36 compani compani PROPN issue-217 100 37 private private ADJ issue-217 100 38 businesses business NOUN issue-217 100 39 other other ADJ issue-217 100 40 fig fig NOUN issue-217 100 41 . . PUNCT issue-217 101 1 5 5 X issue-217 101 2 . . X issue-217 101 3 income income NOUN issue-217 101 4 tax tax NOUN issue-217 101 5 revenues revenue NOUN issue-217 101 6 of of ADP issue-217 101 7 the the DET issue-217 101 8 different different ADJ issue-217 101 9 ownerships ownership NOUN issue-217 101 10 ’ ' PUNCT issue-217 101 11 enterprises enterprise NOUN issue-217 101 12 in in ADP issue-217 101 13 2015 2015 NUM issue-217 101 14 - - SYM issue-217 101 15 2016 2016 NUM issue-217 101 16 . . PUNCT issue-217 102 1 source source NOUN issue-217 102 2 : : PUNCT issue-217 102 3 based base VERB issue-217 102 4 on on ADP issue-217 102 5 data datum NOUN issue-217 102 6 of of ADP issue-217 102 7 analysis analysis NOUN issue-217 102 8 of of ADP issue-217 102 9 budget budget NOUN issue-217 102 10 performance performance NOUN issue-217 102 11 for for ADP issue-217 102 12 2016 2016 NUM issue-217 102 13 . . PUNCT issue-217 103 1 budget budget NOUN issue-217 103 2 monitoring monitor VERB issue-217 103 3 it it PRON issue-217 103 4 is be AUX issue-217 103 5 also also ADV issue-217 103 6 important important ADJ issue-217 103 7 to to PART issue-217 103 8 pay pay VERB issue-217 103 9 attention attention NOUN issue-217 103 10 to to ADP issue-217 103 11 the the DET issue-217 103 12 fulfilment fulfilment NOUN issue-217 103 13 of of ADP issue-217 103 14 the the DET issue-217 103 15 plan plan NOUN issue-217 103 16 of of ADP issue-217 103 17 corporate corporate ADJ issue-217 103 18 income income NOUN issue-217 103 19 tax tax NOUN issue-217 103 20 payments payment NOUN issue-217 103 21 to to ADP issue-217 103 22 the the DET issue-217 103 23 budget budget NOUN issue-217 103 24 of of ADP issue-217 103 25 ukraine ukraine PROPN issue-217 103 26 . . PUNCT issue-217 104 1 table table NOUN issue-217 104 2 2 2 NUM issue-217 104 3 shows show VERB issue-217 104 4 that that SCONJ issue-217 104 5 the the DET issue-217 104 6 actual actual ADJ issue-217 104 7 volume volume NOUN issue-217 104 8 of of ADP issue-217 104 9 revenues revenue NOUN issue-217 104 10 from from ADP issue-217 104 11 2011 2011 NUM issue-217 104 12 to to ADP issue-217 104 13 2016 2016 NUM issue-217 104 14 was be AUX issue-217 104 15 whether whether SCONJ issue-217 104 16 higher high ADJ issue-217 104 17 than than ADP issue-217 104 18 plan plan NOUN issue-217 104 19 or or CCONJ issue-217 104 20 very very ADV issue-217 104 21 close close ADJ issue-217 104 22 to to ADP issue-217 104 23 it it PRON issue-217 104 24 . . PUNCT issue-217 105 1 in in ADP issue-217 105 2 2011 2011 NUM issue-217 105 3 , , PUNCT issue-217 105 4 the the DET issue-217 105 5 annual annual ADJ issue-217 105 6 target target NOUN issue-217 105 7 for for ADP issue-217 105 8 income income NOUN issue-217 105 9 tax tax NOUN issue-217 105 10 was be AUX issue-217 105 11 executed execute VERB issue-217 105 12 by by ADP issue-217 105 13 114.9 114.9 NUM issue-217 105 14 % % NOUN issue-217 105 15 . . PUNCT issue-217 106 1 this this DET issue-217 106 2 increase increase NOUN issue-217 106 3 occurred occur VERB issue-217 106 4 despite despite SCONJ issue-217 106 5 the the DET issue-217 106 6 reduction reduction NOUN issue-217 106 7 of of ADP issue-217 106 8 the the DET issue-217 106 9 tax tax NOUN issue-217 106 10 rate rate NOUN issue-217 106 11 by by ADP issue-217 106 12 2 2 NUM issue-217 106 13 % % NOUN issue-217 106 14 ( ( PUNCT issue-217 106 15 from from ADP issue-217 106 16 25 25 NUM issue-217 106 17 % % NOUN issue-217 106 18 to to PART issue-217 106 19 23 23 NUM issue-217 106 20 % % NOUN issue-217 106 21 ) ) PUNCT issue-217 106 22 on on ADP issue-217 106 23 january january PROPN issue-217 106 24 1 1 NUM issue-217 106 25 , , PUNCT issue-217 106 26 2011 2011 NUM issue-217 106 27 . . PUNCT issue-217 107 1 since since SCONJ issue-217 107 2 2012 2012 NUM issue-217 107 3 , , PUNCT issue-217 107 4 due due ADP issue-217 107 5 to to ADP issue-217 107 6 the the DET issue-217 107 7 difficult difficult ADJ issue-217 107 8 economic economic ADJ issue-217 107 9 and and CCONJ issue-217 107 10 political political ADJ issue-217 107 11 situation situation NOUN issue-217 107 12 in in ADP issue-217 107 13 ukraine ukraine NOUN issue-217 107 14 , , PUNCT issue-217 107 15 the the DET issue-217 107 16 plan plan NOUN issue-217 107 17 was be AUX issue-217 107 18 underexecuted underexecute VERB issue-217 107 19 . . PUNCT issue-217 108 1 in in ADP issue-217 108 2 2015 2015 NUM issue-217 108 3 , , PUNCT issue-217 108 4 there there PRON issue-217 108 5 was be VERB issue-217 108 6 even even ADV issue-217 108 7 a a DET issue-217 108 8 greater great ADJ issue-217 108 9 decline decline NOUN issue-217 108 10 in in ADP issue-217 108 11 the the DET issue-217 108 12 tax tax NOUN issue-217 108 13 revenues revenue NOUN issue-217 108 14 with with ADP issue-217 108 15 the the DET issue-217 108 16 underperformance underperformance NOUN issue-217 108 17 of of ADP issue-217 108 18 the the DET issue-217 108 19 plan plan NOUN issue-217 108 20 by by ADP issue-217 108 21 almost almost ADV issue-217 108 22 5 5 NUM issue-217 108 23 % % NOUN issue-217 108 24 . . PUNCT issue-217 109 1 the the DET issue-217 109 2 main main ADJ issue-217 109 3 reason reason NOUN issue-217 109 4 was be AUX issue-217 109 5 the the DET issue-217 109 6 strengthening strengthening NOUN issue-217 109 7 of of ADP issue-217 109 8 socio socio NOUN issue-217 109 9 - - PUNCT issue-217 109 10 economic economic ADJ issue-217 109 11 instability instability NOUN issue-217 109 12 in in ADP issue-217 109 13 the the DET issue-217 109 14 country country NOUN issue-217 109 15 , , PUNCT issue-217 109 16 and and CCONJ issue-217 109 17 as as ADP issue-217 109 18 a a DET issue-217 109 19 result result NOUN issue-217 109 20 , , PUNCT issue-217 109 21 a a DET issue-217 109 22 significant significant ADJ issue-217 109 23 percentage percentage NOUN issue-217 109 24 of of ADP issue-217 109 25 tax tax NOUN issue-217 109 26 evasion evasion NOUN issue-217 109 27 . . PUNCT issue-217 110 1 positive positive ADJ issue-217 110 2 growth growth NOUN issue-217 110 3 in in ADP issue-217 110 4 corporate corporate ADJ issue-217 110 5 income income NOUN issue-217 110 6 tax tax NOUN issue-217 110 7 revenues revenue NOUN issue-217 110 8 in in ADP issue-217 110 9 2016 2016 NUM issue-217 110 10 can can AUX issue-217 110 11 be be AUX issue-217 110 12 explained explain VERB issue-217 110 13 by by ADP issue-217 110 14 the the DET issue-217 110 15 general general ADJ issue-217 110 16 increase increase NOUN issue-217 110 17 of of ADP issue-217 110 18 business business NOUN issue-217 110 19 activity activity NOUN issue-217 110 20 in in ADP issue-217 110 21 the the DET issue-217 110 22 country country NOUN issue-217 110 23 . . PUNCT issue-217 111 1 the the DET issue-217 111 2 number number NOUN issue-217 111 3 of of ADP issue-217 111 4 entities entity NOUN issue-217 111 5 of of ADP issue-217 111 6 different different ADJ issue-217 111 7 legal legal ADJ issue-217 111 8 forms form NOUN issue-217 111 9 on on ADP issue-217 111 10 december december PROPN issue-217 111 11 1 1 NUM issue-217 111 12 , , PUNCT issue-217 111 13 2016 2016 NUM issue-217 111 14 , , PUNCT issue-217 111 15 was be AUX issue-217 111 16 1,179,553 1,179,553 NUM issue-217 111 17 , , PUNCT issue-217 111 18 which which PRON issue-217 111 19 is be AUX issue-217 111 20 62,599 62,599 NUM issue-217 111 21 more more ADJ issue-217 111 22 than than ADP issue-217 111 23 in in ADP issue-217 111 24 2015 2015 NUM issue-217 111 25 . . PUNCT issue-217 112 1 fiscal fiscal ADJ issue-217 112 2 policy policy NOUN issue-217 112 3 on on ADP issue-217 112 4 income income NOUN issue-217 112 5 tax tax NOUN issue-217 112 6 is be AUX issue-217 112 7 a a DET issue-217 112 8 factor factor NOUN issue-217 112 9 stimulating stimulate VERB issue-217 112 10 the the DET issue-217 112 11 business business NOUN issue-217 112 12 activity activity NOUN issue-217 112 13 of of ADP issue-217 112 14 all all DET issue-217 112 15 entities entity NOUN issue-217 112 16 that that PRON issue-217 112 17 should should AUX issue-217 112 18 be be AUX issue-217 112 19 conducted conduct VERB issue-217 112 20 carefully carefully ADV issue-217 112 21 . . PUNCT issue-217 113 1 besides besides SCONJ issue-217 113 2 , , PUNCT issue-217 113 3 it it PRON issue-217 113 4 should should AUX issue-217 113 5 be be AUX issue-217 113 6 one one NUM issue-217 113 7 of of ADP issue-217 113 8 the the DET issue-217 113 9 tools tool NOUN issue-217 113 10 of of ADP issue-217 113 11 creating create VERB issue-217 113 12 a a DET issue-217 113 13 favourable favourable ADJ issue-217 113 14 climate climate NOUN issue-217 113 15 for for ADP issue-217 113 16 attracting attract VERB issue-217 113 17 investment investment NOUN issue-217 113 18 . . PUNCT issue-217 114 1 the the DET issue-217 114 2 problem problem NOUN issue-217 114 3 of of ADP issue-217 114 4 increasing increase VERB issue-217 114 5 the the DET issue-217 114 6 revenue revenue NOUN issue-217 114 7 base base NOUN issue-217 114 8 of of ADP issue-217 114 9 the the DET issue-217 114 10 state state NOUN issue-217 114 11 budget budget NOUN issue-217 114 12 , , PUNCT issue-217 114 13 in in ADP issue-217 114 14 particular particular ADJ issue-217 114 15 , , PUNCT issue-217 114 16 due due ADP issue-217 114 17 to to ADP issue-217 114 18 tax tax NOUN issue-217 114 19 business business NOUN issue-217 114 20 profits profit NOUN issue-217 114 21 should should AUX issue-217 114 22 be be AUX issue-217 114 23 resolved resolve VERB issue-217 114 24 comprehensively comprehensively ADV issue-217 114 25 , , PUNCT issue-217 114 26 taking take VERB issue-217 114 27 into into ADP issue-217 114 28 account account NOUN issue-217 114 29 the the DET issue-217 114 30 tax tax NOUN issue-217 114 31 burden burden NOUN issue-217 114 32 on on ADP issue-217 114 33 business business NOUN issue-217 114 34 and and CCONJ issue-217 114 35 with with ADP issue-217 114 36 regard regard NOUN issue-217 114 37 to to ADP issue-217 114 38 optimum optimum ADJ issue-217 114 39 revenue revenue NOUN issue-217 114 40 from from ADP issue-217 114 41 the the DET issue-217 114 42 tax tax NOUN issue-217 114 43 on on ADP issue-217 114 44 business business NOUN issue-217 114 45 profits profit NOUN issue-217 114 46 to to ADP issue-217 114 47 the the DET issue-217 114 48 state state NOUN issue-217 114 49 budget budget NOUN issue-217 114 50 . . PUNCT issue-217 115 1 4 4 X issue-217 115 2 . . X issue-217 115 3 conclusions conclusion NOUN issue-217 115 4 the the DET issue-217 115 5 general general NOUN issue-217 115 6 there there PRON issue-217 115 7 is be VERB issue-217 115 8 an an DET issue-217 115 9 improvement improvement NOUN issue-217 115 10 in in ADP issue-217 115 11 the the DET issue-217 115 12 payment payment NOUN issue-217 115 13 of of ADP issue-217 115 14 income income NOUN issue-217 115 15 tax tax NOUN issue-217 115 16 to to ADP issue-217 115 17 the the DET issue-217 115 18 budget budget NOUN issue-217 115 19 , , PUNCT issue-217 115 20 although although SCONJ issue-217 115 21 there there PRON issue-217 115 22 are be VERB issue-217 115 23 some some DET issue-217 115 24 drawbacks drawback NOUN issue-217 115 25 . . PUNCT issue-217 116 1 first first ADV issue-217 116 2 of of ADP issue-217 116 3 all all PRON issue-217 116 4 , , PUNCT issue-217 116 5 it it PRON issue-217 116 6 concerns concern VERB issue-217 116 7 an an DET issue-217 116 8 extensive extensive ADJ issue-217 116 9 system system NOUN issue-217 116 10 of of ADP issue-217 116 11 preferential preferential ADJ issue-217 116 12 tax tax NOUN issue-217 116 13 treatment treatment NOUN issue-217 116 14 , , PUNCT issue-217 116 15 which which PRON issue-217 116 16 expanded expand VERB issue-217 116 17 to to ADP issue-217 116 18 threatening threaten VERB issue-217 116 19 dimensions dimension NOUN issue-217 116 20 for for ADP issue-217 116 21 the the DET issue-217 116 22 competition competition NOUN issue-217 116 23 and and CCONJ issue-217 116 24 for for ADP issue-217 116 25 the the DET issue-217 116 26 national national ADJ issue-217 116 27 security security NOUN issue-217 116 28 . . PUNCT issue-217 117 1 strong strong ADJ issue-217 117 2 fiscal fiscal ADJ issue-217 117 3 reserves reserve NOUN issue-217 117 4 are be AUX issue-217 117 5 in in ADP issue-217 117 6 the the DET issue-217 117 7 tax tax NOUN issue-217 117 8 preferences preference NOUN issue-217 117 9 . . PUNCT issue-217 118 1 the the DET issue-217 118 2 decline decline NOUN issue-217 118 3 in in ADP issue-217 118 4 tax tax NOUN issue-217 118 5 rates rate NOUN issue-217 118 6 , , PUNCT issue-217 118 7 while while SCONJ issue-217 118 8 expanding expand VERB issue-217 118 9 the the DET issue-217 118 10 list list NOUN issue-217 118 11 of of ADP issue-217 118 12 tax tax NOUN issue-217 118 13 benefits benefit NOUN issue-217 118 14 provided provide VERB issue-217 118 15 by by ADP issue-217 118 16 the the DET issue-217 118 17 tax tax NOUN issue-217 118 18 code code NOUN issue-217 118 19 , , PUNCT issue-217 118 20 gives give VERB issue-217 118 21 grounds ground NOUN issue-217 118 22 to to PART issue-217 118 23 assert assert VERB issue-217 118 24 the the DET issue-217 118 25 absence absence NOUN issue-217 118 26 of of ADP issue-217 118 27 a a DET issue-217 118 28 clear clear ADJ issue-217 118 29 state state NOUN issue-217 118 30 strategy strategy NOUN issue-217 118 31 to to PART issue-217 118 32 ensure ensure VERB issue-217 118 33 stable stable ADJ issue-217 118 34 sources source NOUN issue-217 118 35 of of ADP issue-217 118 36 budgetary budgetary ADJ issue-217 118 37 resources resource NOUN issue-217 118 38 to to PART issue-217 118 39 finance finance VERB issue-217 118 40 socially socially ADV issue-217 118 41 necessary necessary ADJ issue-217 118 42 expenditure expenditure NOUN issue-217 118 43 . . PUNCT issue-217 119 1 improving improve VERB issue-217 119 2 the the DET issue-217 119 3 taxation taxation NOUN issue-217 119 4 of of ADP issue-217 119 5 corporate corporate ADJ issue-217 119 6 profits profit NOUN issue-217 119 7 in in ADP issue-217 119 8 ukraine ukraine NOUN issue-217 119 9 must must AUX issue-217 119 10 have have VERB issue-217 119 11 a a DET issue-217 119 12 systemic systemic ADJ issue-217 119 13 nature nature NOUN issue-217 119 14 . . PUNCT issue-217 120 1 hasty hasty ADJ issue-217 120 2 and and CCONJ issue-217 120 3 uncoordinated uncoordinated ADJ issue-217 120 4 attempts attempt NOUN issue-217 120 5 to to PART issue-217 120 6 rectify rectify VERB issue-217 120 7 the the DET issue-217 120 8 situation situation NOUN issue-217 120 9 by by ADP issue-217 120 10 correction correction NOUN issue-217 120 11 current current ADJ issue-217 120 12 tax tax NOUN issue-217 120 13 law law NOUN issue-217 120 14 will will AUX issue-217 120 15 lead lead VERB issue-217 120 16 not not PART issue-217 120 17 only only ADV issue-217 120 18 to to ADP issue-217 120 19 the the DET issue-217 120 20 loss loss NOUN issue-217 120 21 of of ADP issue-217 120 22 confidence confidence NOUN issue-217 120 23 of of ADP issue-217 120 24 domestic domestic ADJ issue-217 120 25 taxpayers taxpayer NOUN issue-217 120 26 and and CCONJ issue-217 120 27 foreign foreign ADJ issue-217 120 28 investors investor NOUN issue-217 120 29 but but CCONJ issue-217 120 30 also also ADV issue-217 120 31 it it PRON issue-217 120 32 will will AUX issue-217 120 33 trigger trigger VERB issue-217 120 34 massive massive ADJ issue-217 120 35 table table NOUN issue-217 120 36 2 2 NUM issue-217 120 37 the the DET issue-217 120 38 fulfilment fulfilment NOUN issue-217 120 39 of of ADP issue-217 120 40 the the DET issue-217 120 41 plan plan NOUN issue-217 120 42 of of ADP issue-217 120 43 corporate corporate ADJ issue-217 120 44 income income NOUN issue-217 120 45 tax tax NOUN issue-217 120 46 payments payment NOUN issue-217 120 47 to to ADP issue-217 120 48 the the DET issue-217 120 49 budget budget NOUN issue-217 120 50 of of ADP issue-217 120 51 ukraine ukraine NOUN issue-217 120 52 in in ADP issue-217 120 53 2011–2016 2011–2016 NUM issue-217 120 54 , , PUNCT issue-217 120 55 billion billion NUM issue-217 120 56 uah uah PROPN issue-217 120 57 * * PROPN issue-217 120 58 2011 2011 NUM issue-217 120 59 2012 2012 NUM issue-217 120 60 2013 2013 NUM issue-217 120 61 2014 2014 NUM issue-217 120 62 2015 2015 NUM issue-217 120 63 2016 2016 NUM issue-217 120 64 plan plan NOUN issue-217 120 65 47,93 47,93 PUNCT issue-217 120 66 56,79 56,79 NUM issue-217 120 67 56,79 56,79 NUM issue-217 120 68 41,01 41,01 NOUN issue-217 120 69 36,92 36,92 NUM issue-217 120 70 46,92 46,92 NUM issue-217 120 71 fact fact NOUN issue-217 120 72 55,09 55,09 NOUN issue-217 121 1 54,46 54,46 NOUN issue-217 121 2 54,92 54,92 NUM issue-217 122 1 40,06 40,06 NOUN issue-217 123 1 34,7 34,7 NOUN issue-217 123 2 54,3 54,3 NUM issue-217 123 3 performed,% performed,% NOUN issue-217 123 4 114,9 114,9 NUM issue-217 124 1 95,9 95,9 NUM issue-217 125 1 96,7 96,7 NOUN issue-217 126 1 99,9 99,9 NOUN issue-217 126 2 94,3 94,3 NUM issue-217 127 1 111,9 111,9 NUM issue-217 127 2 * * PUNCT issue-217 127 3 source source NOUN issue-217 127 4 : : PUNCT issue-217 127 5 based base VERB issue-217 127 6 on on ADP issue-217 127 7 data datum NOUN issue-217 127 8 of of ADP issue-217 127 9 the the DET issue-217 127 10 ministry ministry PROPN issue-217 127 11 of of ADP issue-217 127 12 finance finance PROPN issue-217 127 13 of of ADP issue-217 127 14 ukraine ukraine PROPN issue-217 127 15 baltic baltic PROPN issue-217 127 16 journal journal PROPN issue-217 127 17 of of ADP issue-217 127 18 economic economic ADJ issue-217 127 19 studies study NOUN issue-217 127 20 94 94 NUM issue-217 127 21 vol vol NOUN issue-217 127 22 . . PUNCT issue-217 128 1 3 3 NUM issue-217 128 2 , , PUNCT issue-217 128 3 no no INTJ issue-217 128 4 . . NOUN issue-217 128 5 4 4 NUM issue-217 128 6 , , PUNCT issue-217 128 7 2017 2017 NUM issue-217 128 8 tax tax NOUN issue-217 128 9 evasion evasion NOUN issue-217 128 10 and and CCONJ issue-217 128 11 , , PUNCT issue-217 128 12 consequently consequently ADV issue-217 128 13 , , PUNCT issue-217 128 14 further further ADJ issue-217 128 15 reduction reduction NOUN issue-217 128 16 in in ADP issue-217 128 17 the the DET issue-217 128 18 fiscal fiscal ADJ issue-217 128 19 efficiency efficiency NOUN issue-217 128 20 of of ADP issue-217 128 21 corporate corporate ADJ issue-217 128 22 income income NOUN issue-217 128 23 tax tax NOUN issue-217 128 24 . . PUNCT issue-217 129 1 it it PRON issue-217 129 2 is be AUX issue-217 129 3 necessary necessary ADJ issue-217 129 4 to to PART issue-217 129 5 further far ADV issue-217 129 6 reform reform VERB issue-217 129 7 the the DET issue-217 129 8 tax tax NOUN issue-217 129 9 system system NOUN issue-217 129 10 relative relative ADJ issue-217 129 11 to to ADP issue-217 129 12 an an DET issue-217 129 13 optimal optimal ADJ issue-217 129 14 tax tax NOUN issue-217 129 15 rate rate NOUN issue-217 129 16 and and CCONJ issue-217 129 17 eliminating eliminate VERB issue-217 129 18 unjustified unjustified ADJ issue-217 129 19 privileges privilege NOUN issue-217 129 20 , , PUNCT issue-217 129 21 optimize optimize VERB issue-217 129 22 the the DET issue-217 129 23 tax tax NOUN issue-217 129 24 base base NOUN issue-217 129 25 and and CCONJ issue-217 129 26 improving improve VERB issue-217 129 27 the the DET issue-217 129 28 process process NOUN issue-217 129 29 of of ADP issue-217 129 30 tax tax NOUN issue-217 129 31 administration administration NOUN issue-217 129 32 . . PUNCT issue-217 130 1 also also ADV issue-217 130 2 , , PUNCT issue-217 130 3 the the DET issue-217 130 4 continuous continuous ADJ issue-217 130 5 analysis analysis NOUN issue-217 130 6 of of ADP issue-217 130 7 statistical statistical ADJ issue-217 130 8 information information NOUN issue-217 130 9 on on ADP issue-217 130 10 income income NOUN issue-217 130 11 tax tax NOUN issue-217 130 12 is be AUX issue-217 130 13 needed need VERB issue-217 130 14 , , PUNCT issue-217 130 15 because because SCONJ issue-217 130 16 it it PRON issue-217 130 17 will will AUX issue-217 130 18 give give VERB issue-217 130 19 an an DET issue-217 130 20 opportunity opportunity NOUN issue-217 130 21 to to PART issue-217 130 22 make make VERB issue-217 130 23 early early ADJ issue-217 130 24 predictions prediction NOUN issue-217 130 25 and and CCONJ issue-217 130 26 quickly quickly ADV issue-217 130 27 respond respond VERB issue-217 130 28 to to ADP issue-217 130 29 changes change NOUN issue-217 130 30 in in ADP issue-217 130 31 the the DET issue-217 130 32 level level NOUN issue-217 130 33 of of ADP issue-217 130 34 income income NOUN issue-217 130 35 that that PRON issue-217 130 36 will will AUX issue-217 130 37 indicate indicate VERB issue-217 130 38 the the DET issue-217 130 39 feasibility feasibility NOUN issue-217 130 40 and and CCONJ issue-217 130 41 effectiveness effectiveness NOUN issue-217 130 42 of of ADP issue-217 130 43 various various ADJ issue-217 130 44 reforms reform NOUN issue-217 130 45 in in ADP issue-217 130 46 the the DET issue-217 130 47 tax tax NOUN issue-217 130 48 area area NOUN issue-217 130 49 . . PUNCT issue-217 131 1 establishing establish VERB issue-217 131 2 simple simple ADJ issue-217 131 3 and and CCONJ issue-217 131 4 transparent transparent ADJ issue-217 131 5 rules rule NOUN issue-217 131 6 for for ADP issue-217 131 7 calculating calculate VERB issue-217 131 8 the the DET issue-217 131 9 tax tax NOUN issue-217 131 10 object object NOUN issue-217 131 11 eliminates eliminate VERB issue-217 131 12 a a DET issue-217 131 13 manifestation manifestation NOUN issue-217 131 14 of of ADP issue-217 131 15 discretion discretion NOUN issue-217 131 16 in in ADP issue-217 131 17 the the DET issue-217 131 18 tax tax NOUN issue-217 131 19 laws law NOUN issue-217 131 20 , , PUNCT issue-217 131 21 reduce reduce VERB issue-217 131 22 the the DET issue-217 131 23 number number NOUN issue-217 131 24 of of ADP issue-217 131 25 audits audits NOUN issue-217 131 26 , , PUNCT issue-217 131 27 tax tax NOUN issue-217 131 28 disputes dispute NOUN issue-217 131 29 , , PUNCT issue-217 131 30 and and CCONJ issue-217 131 31 minimize minimize VERB issue-217 131 32 pressure pressure NOUN issue-217 131 33 on on ADP issue-217 131 34 business business NOUN issue-217 131 35 by by ADP issue-217 131 36 the the DET issue-217 131 37 fiscal fiscal ADJ issue-217 131 38 authorities authority NOUN issue-217 131 39 . . PUNCT issue-217 132 1 due due ADP issue-217 132 2 to to ADP issue-217 132 3 the the DET issue-217 132 4 fact fact NOUN issue-217 132 5 that that SCONJ issue-217 132 6 the the DET issue-217 132 7 tax tax NOUN issue-217 132 8 authorities authority NOUN issue-217 132 9 do do AUX issue-217 132 10 not not PART issue-217 132 11 need need VERB issue-217 132 12 to to PART issue-217 132 13 check check VERB issue-217 132 14 all all DET issue-217 132 15 the the DET issue-217 132 16 operations operation NOUN issue-217 132 17 of of ADP issue-217 132 18 the the DET issue-217 132 19 enterprise enterprise NOUN issue-217 132 20 , , PUNCT issue-217 132 21 as as SCONJ issue-217 132 22 just just ADV issue-217 132 23 launched launch VERB issue-217 132 24 capital capital NOUN issue-217 132 25 is be AUX issue-217 132 26 controlled control VERB issue-217 132 27 , , PUNCT issue-217 132 28 it it PRON issue-217 132 29 will will AUX issue-217 132 30 give give VERB issue-217 132 31 an an DET issue-217 132 32 opportunity opportunity NOUN issue-217 132 33 to to PART issue-217 132 34 respond respond VERB issue-217 132 35 quickly quickly ADV issue-217 132 36 to to ADP issue-217 132 37 the the DET issue-217 132 38 possible possible ADJ issue-217 132 39 illegal illegal ADJ issue-217 132 40 withdrawal withdrawal NOUN issue-217 132 41 of of ADP issue-217 132 42 money money NOUN issue-217 132 43 from from ADP issue-217 132 44 the the DET issue-217 132 45 system system NOUN issue-217 132 46 . . PUNCT issue-217 133 1 charging charge VERB issue-217 133 2 tax tax NOUN issue-217 133 3 must must AUX issue-217 133 4 be be AUX issue-217 133 5 performed perform VERB issue-217 133 6 based base VERB issue-217 133 7 on on ADP issue-217 133 8 the the DET issue-217 133 9 actual actual ADJ issue-217 133 10 value value NOUN issue-217 133 11 of of ADP issue-217 133 12 the the DET issue-217 133 13 property property NOUN issue-217 133 14 tax tax NOUN issue-217 133 15 for for ADP issue-217 133 16 the the DET issue-217 133 17 quarter quarter NOUN issue-217 133 18 , , PUNCT issue-217 133 19 setting set VERB issue-217 133 20 a a DET issue-217 133 21 quarterly quarterly ADJ issue-217 133 22 tax tax NOUN issue-217 133 23 period period NOUN issue-217 133 24 . . PUNCT issue-217 134 1 this this PRON issue-217 134 2 is be AUX issue-217 134 3 justified justify VERB issue-217 134 4 by by ADP issue-217 134 5 the the DET issue-217 134 6 fact fact NOUN issue-217 134 7 that that SCONJ issue-217 134 8 when when SCONJ issue-217 134 9 determining determine VERB issue-217 134 10 the the DET issue-217 134 11 tax tax NOUN issue-217 134 12 and and CCONJ issue-217 134 13 its its PRON issue-217 134 14 payment payment NOUN issue-217 134 15 sources source NOUN issue-217 134 16     SPACE issue-217 134 17 – – PUNCT issue-217 134 18 income income NOUN issue-217 134 19     SPACE issue-217 134 20 – – PUNCT issue-217 134 21 coincide coincide NOUN issue-217 134 22 in in ADP issue-217 134 23 time time NOUN issue-217 134 24 . . PUNCT issue-217 135 1 corporate corporate ADJ issue-217 135 2 income income NOUN issue-217 135 3 tax tax NOUN issue-217 135 4 is be AUX issue-217 135 5 one one NUM issue-217 135 6 of of ADP issue-217 135 7 the the DET issue-217 135 8 most most ADV issue-217 135 9 powerful powerful ADJ issue-217 135 10 sources source NOUN issue-217 135 11 of of ADP issue-217 135 12 budgetary budgetary ADJ issue-217 135 13 resources resource NOUN issue-217 135 14 and and CCONJ issue-217 135 15 provides provide VERB issue-217 135 16 the the DET issue-217 135 17 state state NOUN issue-217 135 18 with with ADP issue-217 135 19 full full ADJ issue-217 135 20 funding funding NOUN issue-217 135 21 of of ADP issue-217 135 22 core core NOUN issue-217 135 23 functions function NOUN issue-217 135 24 . . PUNCT issue-217 136 1 the the DET issue-217 136 2 analysis analysis NOUN issue-217 136 3 shows show VERB issue-217 136 4 that that SCONJ issue-217 136 5 fiscal fiscal ADJ issue-217 136 6 policy policy NOUN issue-217 136 7 on on ADP issue-217 136 8 income income NOUN issue-217 136 9 tax tax NOUN issue-217 136 10 motivates motivate VERB issue-217 136 11 business business NOUN issue-217 136 12 activity activity NOUN issue-217 136 13 of of ADP issue-217 136 14 all all DET issue-217 136 15 entities entity NOUN issue-217 136 16 that that PRON issue-217 136 17 should should AUX issue-217 136 18 be be AUX issue-217 136 19 conducted conduct VERB issue-217 136 20 carefully carefully ADV issue-217 136 21 . . PUNCT issue-217 137 1 besides besides SCONJ issue-217 137 2 , , PUNCT issue-217 137 3 it it PRON issue-217 137 4 should should AUX issue-217 137 5 be be AUX issue-217 137 6 one one NUM issue-217 137 7 of of ADP issue-217 137 8 the the DET issue-217 137 9 tools tool NOUN issue-217 137 10 of of ADP issue-217 137 11 creating create VERB issue-217 137 12 a a DET issue-217 137 13 favourable favourable ADJ issue-217 137 14 climate climate NOUN issue-217 137 15 for for ADP issue-217 137 16 attracting attract VERB issue-217 137 17 investment investment NOUN issue-217 137 18 . . PUNCT issue-217 138 1 it it PRON issue-217 138 2 is be AUX issue-217 138 3 also also ADV issue-217 138 4 necessary necessary ADJ issue-217 138 5 to to PART issue-217 138 6 further far ADV issue-217 138 7 reform reform VERB issue-217 138 8 the the DET issue-217 138 9 tax tax NOUN issue-217 138 10 system system NOUN issue-217 138 11 relative relative ADJ issue-217 138 12 to to ADP issue-217 138 13 an an DET issue-217 138 14 optimal optimal ADJ issue-217 138 15 tax tax NOUN issue-217 138 16 rate rate NOUN issue-217 138 17 and and CCONJ issue-217 138 18 eliminating eliminate VERB issue-217 138 19 unjustified unjustified ADJ issue-217 138 20 privileges privilege NOUN issue-217 138 21 , , PUNCT issue-217 138 22 optimize optimize VERB issue-217 138 23 the the DET issue-217 138 24 tax tax NOUN issue-217 138 25 base base NOUN issue-217 138 26 , , PUNCT issue-217 138 27 and and CCONJ issue-217 138 28 improving improve VERB issue-217 138 29 the the DET issue-217 138 30 process process NOUN issue-217 138 31 of of ADP issue-217 138 32 tax tax NOUN issue-217 138 33 administration administration NOUN issue-217 138 34 . . PUNCT issue-217 139 1 implementation implementation NOUN issue-217 139 2 of of ADP issue-217 139 3 the the DET issue-217 139 4 measures measure NOUN issue-217 139 5 proposed propose VERB issue-217 139 6 above above ADV issue-217 139 7 will will AUX issue-217 139 8 have have VERB issue-217 139 9 the the DET issue-217 139 10 following follow VERB issue-217 139 11 positive positive ADJ issue-217 139 12 effects effect NOUN issue-217 139 13 , , PUNCT issue-217 139 14 including include VERB issue-217 139 15 : : PUNCT issue-217 139 16 attracting attract VERB issue-217 139 17 foreign foreign ADJ issue-217 139 18 investment investment NOUN issue-217 139 19 in in ADP issue-217 139 20 the the DET issue-217 139 21 business business NOUN issue-217 139 22 and and CCONJ issue-217 139 23 the the DET issue-217 139 24 suspension suspension NOUN issue-217 139 25 of of ADP issue-217 139 26 capital capital NOUN issue-217 139 27 flight flight NOUN issue-217 139 28 abroad abroad ADV issue-217 139 29 ; ; PUNCT issue-217 139 30 simplifying simplify VERB issue-217 139 31 the the DET issue-217 139 32 administration administration NOUN issue-217 139 33 of of ADP issue-217 139 34 income income NOUN issue-217 139 35 tax tax NOUN issue-217 139 36 for for ADP issue-217 139 37 enterprises enterprise NOUN issue-217 139 38 ; ; PUNCT issue-217 139 39 creating create VERB issue-217 139 40 huge huge ADJ issue-217 139 41 internal internal ADJ issue-217 139 42 investment investment NOUN issue-217 139 43 resources resource NOUN issue-217 139 44 without without ADP issue-217 139 45 foreign foreign ADJ issue-217 139 46 loans loan NOUN issue-217 139 47 ; ; PUNCT issue-217 139 48 elimination elimination NOUN issue-217 139 49 of of ADP issue-217 139 50 business business NOUN issue-217 139 51 from from ADP issue-217 139 52 the the DET issue-217 139 53 “ " PUNCT issue-217 139 54 shadow shadow NOUN issue-217 139 55 ” " PUNCT issue-217 139 56 and and CCONJ issue-217 139 57 simplification simplification NOUN issue-217 139 58 of of ADP issue-217 139 59 the the DET issue-217 139 60 administration administration NOUN issue-217 139 61 of of ADP issue-217 139 62 corporate corporate ADJ issue-217 139 63 income income NOUN issue-217 139 64 tax tax NOUN issue-217 139 65 , , PUNCT issue-217 139 66 resulting result VERB issue-217 139 67 in in ADP issue-217 139 68 increased increase VERB issue-217 139 69 revenue revenue NOUN issue-217 139 70 . . PUNCT issue-217 140 1 references reference NOUN issue-217 140 2 : : PUNCT issue-217 140 3 podatkovyi podatkovyi NOUN issue-217 140 4 kodeks kodek VERB issue-217 140 5 ukrainy ukrainy ADJ issue-217 140 6 [ [ X issue-217 140 7 tax tax NOUN issue-217 140 8 code code NOUN issue-217 140 9 ukraine ukraine NOUN issue-217 140 10 ] ] X issue-217 140 11 . . PUNCT issue-217 141 1 ( ( PUNCT issue-217 141 2 2017 2017 NUM issue-217 141 3 , , PUNCT issue-217 141 4 september september PROPN issue-217 141 5 10 10 NUM issue-217 141 6 ) ) PUNCT issue-217 141 7 . . PUNCT issue-217 142 1 zakon5.rada.gov.ua zakon5.rada.gov.ua PROPN issue-217 142 2 . . PUNCT issue-217 143 1 retrieved retrieve VERB issue-217 143 2 from from ADP issue-217 143 3 : : PUNCT issue-217 143 4 http://zakon5.rada.gov.ua/laws/show/2755-17 http://zakon5.rada.gov.ua/laws/show/2755-17 NUM issue-217 143 5 [ [ X issue-217 143 6 in in ADP issue-217 143 7 ukrainian ukrainian PROPN issue-217 143 8 ] ] PUNCT issue-217 143 9 . . PUNCT issue-217 144 1 zakon zakon PROPN issue-217 144 2 ukrainy ukrainy PROPN issue-217 144 3 « « PUNCT issue-217 144 4 pro pro X issue-217 144 5 vnesennia vnesennia NOUN issue-217 144 6 zmin zmin NOUN issue-217 144 7 do do AUX issue-217 144 8 podatkovoho podatkovoho NOUN issue-217 144 9 kodeksu kodeksu VERB issue-217 144 10 ukrainy ukrainy ADJ issue-217 144 11 shchodo shchodo NOUN issue-217 144 12 stavok stavok VERB issue-217 144 13 okremykh okremykh ADJ issue-217 144 14 podatkiv podatkiv NOUN issue-217 144 15 » » PUNCT issue-217 145 1 [ [ X issue-217 145 2 the the DET issue-217 145 3 law law NOUN issue-217 145 4 of of ADP issue-217 145 5 ukraine ukraine NOUN issue-217 145 6 « « PUNCT issue-217 145 7 on on ADP issue-217 145 8 amendments amendment NOUN issue-217 145 9 to to ADP issue-217 145 10 the the DET issue-217 145 11 tax tax NOUN issue-217 145 12 code code NOUN issue-217 145 13 of of ADP issue-217 145 14 ukraine ukraine NOUN issue-217 145 15 regarding regard VERB issue-217 145 16 the the DET issue-217 145 17 rates rate NOUN issue-217 145 18 of of ADP issue-217 145 19 individual individual ADJ issue-217 145 20 taxes taxis NOUN issue-217 145 21 » » X issue-217 145 22 ] ] X issue-217 145 23 ( ( PUNCT issue-217 145 24 2013 2013 NUM issue-217 145 25 , , PUNCT issue-217 145 26 december december PROPN issue-217 145 27 19 19 NUM issue-217 145 28 ) ) PUNCT issue-217 145 29 . . PUNCT issue-217 146 1 zakon2.rada.gov.ua zakon2.rada.gov.ua PUNCT issue-217 146 2 retrieved retrieve VERB issue-217 146 3 from from ADP issue-217 146 4 : : PUNCT issue-217 146 5 http://zakon2.rada.gov.ua/laws/show/713-18 http://zakon2.rada.gov.ua/laws/show/713-18 PROPN issue-217 146 6 [ [ X issue-217 146 7 in in ADP issue-217 146 8 ukrainian ukrainian PROPN issue-217 146 9 ] ] PUNCT issue-217 146 10 . . PUNCT issue-217 147 1 sait sait PROPN issue-217 147 2 ministerstva ministerstva PROPN issue-217 147 3 finansiv finansiv PROPN issue-217 147 4 ukrainy ukrainy ADJ issue-217 148 1 [ [ X issue-217 148 2 site site NOUN issue-217 148 3 of of ADP issue-217 148 4 the the DET issue-217 148 5 ministry ministry PROPN issue-217 148 6 of of ADP issue-217 148 7 finance finance PROPN issue-217 148 8 of of ADP issue-217 148 9 ukraine ukraine NOUN issue-217 148 10 ] ] PUNCT issue-217 148 11 . . PUNCT issue-217 149 1 www.minfin.gov.ua www.minfin.gov.ua PROPN issue-217 149 2 . . PUNCT issue-217 150 1 retrieved retrieve VERB issue-217 150 2 from from ADP issue-217 150 3 : : PUNCT issue-217 150 4 http://minfin.gov.ua/ http://minfin.gov.ua/ PROPN issue-217 151 1 [ [ X issue-217 151 2 in in ADP issue-217 151 3 ukrainian ukrainian PROPN issue-217 151 4 ] ] PUNCT issue-217 151 5 . . PUNCT issue-217 152 1 sait sait PROPN issue-217 152 2 derzhavnoi derzhavnoi PROPN issue-217 152 3 fiskalnoi fiskalnoi PROPN issue-217 152 4 sluzhby sluzhby PROPN issue-217 152 5 ukrainy ukrainy ADJ issue-217 153 1 [ [ X issue-217 153 2 site site NOUN issue-217 153 3 of of ADP issue-217 153 4 state state NOUN issue-217 153 5 fiscal fiscal ADJ issue-217 153 6 service service NOUN issue-217 153 7 of of ADP issue-217 153 8 ukraine ukraine NOUN issue-217 153 9 ] ] PUNCT issue-217 153 10 . . PUNCT issue-217 154 1 www.sfs.gov.ua www.sfs.gov.ua PROPN issue-217 154 2 . . PUNCT issue-217 155 1 retrieved retrieve VERB issue-217 155 2 from from ADP issue-217 155 3 : : PUNCT issue-217 155 4 http://sfs.gov.ua/ http://sfs.gov.ua/ NOUN issue-217 155 5 [ [ X issue-217 155 6 in in ADP issue-217 155 7 ukrainian ukrainian PROPN issue-217 155 8 ] ] PUNCT issue-217 155 9 . . PUNCT issue-217 156 1 biudzhetnyi biudzhetnyi PROPN issue-217 156 2 monitorynh monitorynh PROPN issue-217 156 3 . . PROPN issue-217 157 1 analiz analiz PROPN issue-217 157 2 vykonannia vykonannia PROPN issue-217 157 3 biudzhetu biudzhetu VERB issue-217 157 4 za za PROPN issue-217 157 5 2011 2011 NUM issue-217 157 6 - - PUNCT issue-217 157 7 2016rr 2016rr ADJ issue-217 157 8 . . PUNCT issue-217 158 1 [ [ X issue-217 158 2 budget budget NOUN issue-217 158 3 monitoring monitoring NOUN issue-217 158 4 . . PUNCT issue-217 159 1 analysis analysis NOUN issue-217 159 2 of of ADP issue-217 159 3 budget budget NOUN issue-217 159 4 execution execution NOUN issue-217 159 5 for for ADP issue-217 159 6 2011 2011 NUM issue-217 159 7 - - SYM issue-217 159 8 2016 2016 NUM issue-217 159 9 ] ] PUNCT issue-217 159 10 . . PUNCT issue-217 160 1 ibser.org.ua ibser.org.ua PROPN issue-217 160 2 retrieved retrieve VERB issue-217 160 3 from from ADP issue-217 160 4 : : PUNCT issue-217 160 5 http:// http:// PROPN issue-217 160 6 ibser.org.ua/publications/monitoringcategories/ ibser.org.ua/publications/monitoringcategories/ PROPN issue-217 160 7 richnyy richnyy VERB issue-217 161 1 [ [ PUNCT issue-217 161 2 in in ADP issue-217 161 3 ukrainian ukrainian ADJ issue-217 161 4 ] ] PUNCT issue-217 161 5 . . PUNCT issue-217 162 1 taxation taxation NOUN issue-217 162 2 trends trend NOUN issue-217 162 3 in in ADP issue-217 162 4 the the DET issue-217 162 5 european european PROPN issue-217 162 6 union union PROPN issue-217 162 7 . . PUNCT issue-217 163 1 ( ( PUNCT issue-217 163 2 2016 2016 NUM issue-217 163 3 ) ) PUNCT issue-217 163 4 . . PUNCT issue-217 164 1 ec.europa.eu ec.europa.eu PROPN issue-217 164 2 . . PUNCT issue-217 164 3 retrieved retrieve VERB issue-217 164 4 from from ADP issue-217 164 5 : : PUNCT issue-217 164 6 http://ec.europa.eu/taxation http://ec.europa.eu/taxation NOUN issue-217 164 7 _ _ PUNCT issue-217 164 8 customs custom NOUN issue-217 164 9 / / SYM issue-217 164 10 business business NOUN issue-217 164 11 / / SYM issue-217 164 12 economic economic ADJ issue-217 164 13 - - PUNCT issue-217 164 14 analysis analysis NOUN issue-217 164 15 - - PUNCT issue-217 164 16 taxation taxation NOUN issue-217 164 17 / / SYM issue-217 164 18 taxation taxation NOUN issue-217 164 19 - - PUNCT issue-217 164 20 trends trend NOUN issue-217 164 21 - - PUNCT issue-217 164 22 eu eu NOUN issue-217 164 23 - - NOUN issue-217 164 24 union union NOUN issue-217 164 25 / / SYM issue-217 164 26 country country NOUN issue-217 164 27 - - PUNCT issue-217 164 28 chapters_en chapters_en PROPN issue-217 165 1 [ [ X issue-217 165 2 in in ADP issue-217 165 3 english english PROPN issue-217 165 4 ] ] PUNCT issue-217 165 5 . . PUNCT issue-217 166 1 ольга ольга PROPN issue-217 166 2 замасло замасло PROPN issue-217 166 3 роль роль PROPN issue-217 166 4 налога налога PROPN issue-217 166 5 на на PROPN issue-217 166 6 прибыль прибыль PROPN issue-217 166 7 предприятий предприятий NOUN issue-217 166 8 в в PROPN issue-217 166 9 доходах доходах NOUN issue-217 166 10 государственного государственного NOUN issue-217 166 11 бюджета бюджета ADP issue-217 166 12 украины украины NOUN issue-217 166 13 аннотация аннотация NOUN issue-217 166 14 . . PUNCT issue-217 167 1 цель цель PROPN issue-217 167 2 статьи статьи PROPN issue-217 167 3     SPACE issue-217 167 4 – – PUNCT issue-217 167 5 определение определение NOUN issue-217 167 6 тенденций тенденций PROPN issue-217 167 7 функционирования функционирования PROPN issue-217 167 8 налога налога PROPN issue-217 167 9 на на PROPN issue-217 167 10 прибыль прибыль PROPN issue-217 167 11 предприятий предприятий PROPN issue-217 167 12 в в PROPN issue-217 167 13 системе системе VERB issue-217 167 14 государственных государственных PROPN issue-217 167 15 доходов доходов ADJ issue-217 167 16 , , PUNCT issue-217 167 17 оценки оценки PROPN issue-217 167 18 его его PROPN issue-217 167 19 налоговых налоговых PROPN issue-217 167 20 трансформаций трансформаций VERB issue-217 167 21 и и PROPN issue-217 167 22 определения определения NOUN issue-217 167 23 налоговой налоговой NOUN issue-217 167 24 эффективности эффективности NOUN issue-217 167 25 . . PUNCT issue-217 168 1 определить определить NOUN issue-217 168 2 перспективы перспективы VERB issue-217 168 3 налогообложения налогообложения VERB issue-217 168 4 подоходного подоходного PROPN issue-217 168 5 налога налога PROPN issue-217 168 6 в в PROPN issue-217 168 7 национальной национальной PROPN issue-217 168 8 системе системе VERB issue-217 168 9 налогообложения налогообложения PROPN issue-217 168 10 субъектов субъектов PROPN issue-217 168 11 хозяйствования хозяйствования PROPN issue-217 168 12 и и PROPN issue-217 168 13 разрабатывать разрабатывать ADJ issue-217 168 14 предложения предложения ADJ issue-217 168 15 по по NOUN issue-217 168 16 совершенствованию совершенствованию ADV issue-217 168 17 механизма механизма VERB issue-217 168 18 подоходного подоходного ADJ issue-217 168 19 налогообложения налогообложения PROPN issue-217 168 20 в в PROPN issue-217 168 21 украине украине PROPN issue-217 168 22 . . PROPN issue-217 168 23 методология методология PROPN issue-217 168 24 . . PUNCT issue-217 169 1 теоретическая теоретическая PROPN issue-217 169 2 и и PROPN issue-217 169 3 методологическая методологическая VERB issue-217 169 4 база база PROPN issue-217 169 5 научных научных PROPN issue-217 169 6 исследований исследований PROPN issue-217 169 7 отечественных отечественных PROPN issue-217 169 8 и и PROPN issue-217 169 9 зарубежных зарубежных PROPN issue-217 169 10 ученых ученых NOUN issue-217 169 11 по по PROPN issue-217 169 12 анализу анализу PROPN issue-217 169 13 налога налога PROPN issue-217 169 14 на на PROPN issue-217 169 15 прибыль прибыль PROPN issue-217 169 16 предприятий предприятий PROPN issue-217 169 17 , , PUNCT issue-217 169 18 официальные официальные NOUN issue-217 169 19 статистические статистические PROPN issue-217 169 20 данные данные PROPN issue-217 169 21 министерства министерства PRON issue-217 169 22 финансов финансов NOUN issue-217 169 23 украины украины PROPN issue-217 169 24 и и PROPN issue-217 169 25 государственной государственной VERB issue-217 169 26 фискальной фискальной PROPN issue-217 169 27 службы службы PROPN issue-217 169 28 украины украины NOUN issue-217 169 29 . . PUNCT issue-217 170 1 для для PROPN issue-217 170 2 обеспечения обеспечения PROPN issue-217 170 3 достоверности достоверности PROPN issue-217 170 4 и и PROPN issue-217 170 5 обоснованности обоснованности PROPN issue-217 170 6 результатов результатов PROPN issue-217 170 7 исследований исследований PROPN issue-217 170 8 для для PROPN issue-217 170 9 достижения достижения PROPN issue-217 170 10 цели цели VERB issue-217 170 11 были были NOUN issue-217 170 12 использованы использованы NOUN issue-217 170 13 следующие следующие NOUN issue-217 170 14 методы методы NOUN issue-217 170 15 : : PUNCT issue-217 170 16 индукция индукция PROPN issue-217 170 17 и и PROPN issue-217 170 18 дедукция дедукция VERB issue-217 170 19 во во NUM issue-217 170 20 время время PROPN issue-217 170 21 теоретических теоретических ADV issue-217 170 22 обобщений обобщений PROPN issue-217 170 23 и и PROPN issue-217 170 24 выводов выводов NOUN issue-217 170 25 ; ; PUNCT issue-217 170 26 метод метод NOUN issue-217 170 27 аналогии аналогии NOUN issue-217 170 28     SPACE issue-217 170 29 – – PUNCT issue-217 170 30 при при NOUN issue-217 170 31 сравнении сравнении NOUN issue-217 170 32 зарубежного зарубежного NOUN issue-217 170 33 опыта опыта PROPN issue-217 170 34 администрирования администрирования PROPN issue-217 170 35 налога налога PROPN issue-217 170 36 на на PROPN issue-217 170 37 прибыль прибыль PROPN issue-217 170 38 предприятий предприятий NOUN issue-217 170 39 ; ; PUNCT issue-217 170 40 экономики экономики VERB issue-217 170 41 и и NOUN issue-217 170 42 статистики статистики NOUN issue-217 170 43 как как VERB issue-217 170 44 методы методы PROPN issue-217 170 45 исследований исследований PROPN issue-217 170 46 макроэкономической макроэкономической PROPN issue-217 170 47 ситуации ситуации VERB issue-217 170 48 в в PROPN issue-217 170 49 украине украине PROPN issue-217 170 50 . . PROPN issue-217 170 51 результаты результаты PROPN issue-217 170 52 . . PUNCT issue-217 171 1 в в PROPN issue-217 171 2 статье статье PROPN issue-217 171 3 исследуется исследуется PROPN issue-217 171 4 налог налог VERB issue-217 171 5 на на PROPN issue-217 171 6 прибыль прибыль PROPN issue-217 171 7 предприятий предприятий PROPN issue-217 171 8 . . PUNCT issue-217 172 1 анализируется анализируется PROPN issue-217 172 2 макроэкономическая макроэкономическая PROPN issue-217 172 3 ситуация ситуация PROPN issue-217 172 4 в в PROPN issue-217 172 5 украине украине PROPN issue-217 172 6 . . PROPN issue-217 172 7 основаны основаны PROPN issue-217 172 8 разумные разумные PROPN issue-217 172 9 шаги шаги ADJ issue-217 172 10 по по PROPN issue-217 172 11 дальнейшему дальнейшему ADJ issue-217 172 12 использованию использованию PROPN issue-217 172 13 baltic baltic PROPN issue-217 172 14 journal journal PROPN issue-217 172 15 of of ADP issue-217 172 16 economic economic ADJ issue-217 172 17 studies study NOUN issue-217 172 18 95 95 NUM issue-217 172 19 vol vol NOUN issue-217 172 20 . . PUNCT issue-217 173 1 3 3 NUM issue-217 173 2 , , PUNCT issue-217 173 3 no no INTJ issue-217 173 4 . . NOUN issue-217 173 5 4 4 NUM issue-217 173 6 , , PUNCT issue-217 173 7 2017 2017 NUM issue-217 173 8 опыта опыта NOUN issue-217 173 9 налогообложения налогообложения VERB issue-217 173 10 в в PROPN issue-217 173 11 европейских европейских PROPN issue-217 173 12 странах странах VERB issue-217 173 13 для для PROPN issue-217 173 14 украины украины PROPN issue-217 173 15 . . PUNCT issue-217 174 1 практическое практическое PROPN issue-217 174 2 значение значение PROPN issue-217 174 3 . . PUNCT issue-217 175 1 результаты результаты PROPN issue-217 175 2 этого этого NOUN issue-217 175 3 исследования исследования ADJ issue-217 175 4 могут могут NOUN issue-217 175 5 быть быть VERB issue-217 175 6 использованы использованы PROPN issue-217 175 7 государственными государственными PROPN issue-217 175 8 органами органами PROPN issue-217 175 9 при при PROPN issue-217 175 10 разработке разработке PROPN issue-217 175 11 направлений направлений PROPN issue-217 175 12 налоговой налоговой PROPN issue-217 175 13 политики политики PROPN issue-217 175 14 в в PROPN issue-217 175 15 украине украине PROPN issue-217 175 16 . . PUNCT issue-217 176 1 значение значение PROPN issue-217 176 2 / / SYM issue-217 176 3 оригинальность оригинальность NOUN issue-217 176 4     SPACE issue-217 176 5 – – PUNCT issue-217 176 6 сложный сложный NOUN issue-217 176 7 теоретический теоретический ADP issue-217 176 8 и и PROPN issue-217 176 9 практический практический NOUN issue-217 176 10 анализ анализ PROPN issue-217 176 11 налога налога PROPN issue-217 176 12 на на PROPN issue-217 176 13 прибыль прибыль PROPN issue-217 176 14 предприятий предприятий PROPN issue-217 176 15 в в PROPN issue-217 176 16 украине украине PROPN issue-217 176 17 . . PUNCT issue-217 177 1 дальнейшие дальнейшие PROPN issue-217 177 2 исследования исследования PROPN issue-217 177 3 должны должны PROPN issue-217 177 4 касаться касаться VERB issue-217 177 5 усовершенствования усовершенствования NOUN issue-217 177 6 собственной собственной NOUN issue-217 177 7 системы системы PROPN issue-217 177 8 подоходного подоходного PROPN issue-217 177 9 налогообложения налогообложения PROPN issue-217 177 10 . . PUNCT issue-217 178 1 в в PROPN issue-217 178 2 процессе процессе PROPN issue-217 179 1 ее ее INTJ issue-217 179 2 реализации реализации ADJ issue-217 179 3 необходимо необходимо PROPN issue-217 179 4 использовать использовать VERB issue-217 179 5 опыт опыт NOUN issue-217 179 6 европейских европейских ADP issue-217 179 7 стран стран PROPN issue-217 179 8 . . PUNCT