id	sid	tid	token	lemma	pos
issue-2216	1	1	baltic	baltic	PROPN
issue-2216	1	2	journal	journal	PROPN
issue-2216	1	3	of	of	ADP
issue-2216	1	4	economic	economic	ADJ
issue-2216	1	5	studies	study	NOUN
issue-2216	1	6	184	184	NUM
issue-2216	1	7	vol	vol	NOUN
issue-2216	1	8	.	.	PUNCT
issue-2216	2	1	9	9	NUM
issue-2216	2	2	no	no	NOUN
issue-2216	2	3	.	.	NOUN
issue-2216	2	4	4	4	NUM
issue-2216	2	5	,	,	PUNCT
issue-2216	2	6	2023	2023	NUM
issue-2216	2	7	this	this	PRON
issue-2216	2	8	is	be	AUX
issue-2216	2	9	an	an	DET
issue-2216	2	10	open	open	ADJ
issue-2216	2	11	access	access	NOUN
issue-2216	2	12	article	article	NOUN
issue-2216	2	13	,	,	PUNCT
issue-2216	2	14	distributed	distribute	VERB
issue-2216	2	15	under	under	ADP
issue-2216	2	16	the	the	DET
issue-2216	2	17	terms	term	NOUN
issue-2216	2	18	of	of	ADP
issue-2216	2	19	the	the	DET
issue-2216	2	20	creative	creative	ADJ
issue-2216	2	21	commons	common	NOUN
issue-2216	2	22	attribution	attribution	NOUN
issue-2216	2	23	cc	cc	VERB
issue-2216	2	24	by	by	ADP
issue-2216	2	25	4.0	4.0	NUM
issue-2216	2	26	1	1	NUM
issue-2216	2	27	classic	classic	ADJ
issue-2216	2	28	private	private	ADJ
issue-2216	2	29	university	university	NOUN
issue-2216	2	30	,	,	PUNCT
issue-2216	2	31	ukraine	ukraine	NOUN
issue-2216	2	32	(	(	PUNCT
issue-2216	2	33	corresponding	correspond	VERB
issue-2216	2	34	author	author	NOUN
issue-2216	2	35	)	)	PUNCT
issue-2216	2	36	e	e	NOUN
issue-2216	2	37	-	-	NOUN
issue-2216	2	38	mail	mail	NOUN
issue-2216	2	39	:	:	PUNCT
issue-2216	2	40	pokataeva.olga1978@gmail.com	pokataeva.olga1978@gmail.com	NUM
issue-2216	2	41	orcid	orcid	NOUN
issue-2216	2	42	:	:	PUNCT
issue-2216	2	43	https://orcid.org/0000-0003-3897-6845	https://orcid.org/0000-0003-3897-6845	NOUN
issue-2216	2	44	2	2	NUM
issue-2216	2	45	classic	classic	ADJ
issue-2216	2	46	private	private	ADJ
issue-2216	2	47	university	university	NOUN
issue-2216	2	48	,	,	PUNCT
issue-2216	2	49	ukraine	ukraine	NOUN
issue-2216	2	50	e	e	NOUN
issue-2216	2	51	-	-	NOUN
issue-2216	2	52	mail	mail	NOUN
issue-2216	2	53	:	:	PUNCT
issue-2216	3	1	polovinkinaruslana@gmail.com	polovinkinaruslana@gmail.com	X
issue-2216	3	2	orcid	orcid	NOUN
issue-2216	3	3	:	:	PUNCT
issue-2216	3	4	https://orcid.org/0009-0002-8318-0539	https://orcid.org/0009-0002-8318-0539	PROPN
issue-2216	3	5	3	3	NUM
issue-2216	3	6	zaporizhzhia	zaporizhzhia	PROPN
issue-2216	3	7	national	national	PROPN
issue-2216	3	8	university	university	PROPN
issue-2216	3	9	,	,	PUNCT
issue-2216	3	10	ukraine	ukraine	NOUN
issue-2216	3	11	e	e	NOUN
issue-2216	3	12	-	-	NOUN
issue-2216	3	13	mail	mail	NOUN
issue-2216	3	14	:	:	PUNCT
issue-2216	3	15	oksanaal1990@gmail.com	oksanaal1990@gmail.com	X
issue-2216	4	1	orcid	orcid	NOUN
issue-2216	4	2	:	:	PUNCT
issue-2216	4	3	https://orcid.org/0000-0002-5468-3199	https://orcid.org/0000-0002-5468-3199	PROPN
issue-2216	4	4	doi	doi	NOUN
issue-2216	4	5	:	:	PUNCT
issue-2216	4	6	https://doi.org/10.30525/2256-0742/2023-9-4-184-189	https://doi.org/10.30525/2256-0742/2023-9-4-184-189	ADJ
issue-2216	4	7	collection	collection	NOUN
issue-2216	4	8	of	of	ADP
issue-2216	4	9	tax	tax	NOUN
issue-2216	4	10	on	on	ADP
issue-2216	4	11	property	property	NOUN
issue-2216	4	12	other	other	ADJ
issue-2216	4	13	than	than	ADP
issue-2216	4	14	land	land	NOUN
issue-2216	4	15	plots	plot	NOUN
issue-2216	4	16	:	:	PUNCT
issue-2216	4	17	current	current	ADJ
issue-2216	4	18	state	state	NOUN
issue-2216	4	19	and	and	CCONJ
issue-2216	4	20	prospects	prospect	NOUN
issue-2216	4	21	for	for	ADP
issue-2216	4	22	improvement	improvement	NOUN
issue-2216	4	23	olha	olha	NOUN
issue-2216	4	24	mashchenko1	mashchenko1	PROPN
issue-2216	4	25	,	,	PUNCT
issue-2216	4	26	ruslana	ruslana	PROPN
issue-2216	4	27	polovynkina2	polovynkina2	PROPN
issue-2216	4	28	,	,	PUNCT
issue-2216	4	29	oksana	oksana	PROPN
issue-2216	4	30	davydenko3	davydenko3	PROPN
issue-2216	4	31	abstract	abstract	ADJ
issue-2216	4	32	.	.	PUNCT
issue-2216	5	1	the	the	DET
issue-2216	5	2	purpose	purpose	NOUN
issue-2216	5	3	of	of	ADP
issue-2216	5	4	the	the	DET
issue-2216	5	5	article	article	NOUN
issue-2216	5	6	is	be	AUX
issue-2216	5	7	to	to	PART
issue-2216	5	8	study	study	VERB
issue-2216	5	9	the	the	DET
issue-2216	5	10	historical	historical	ADJ
issue-2216	5	11	and	and	CCONJ
issue-2216	5	12	theoretical	theoretical	ADJ
issue-2216	5	13	foundations	foundation	NOUN
issue-2216	5	14	of	of	ADP
issue-2216	5	15	levying	levy	VERB
issue-2216	5	16	the	the	DET
issue-2216	5	17	tax	tax	NOUN
issue-2216	5	18	on	on	ADP
issue-2216	5	19	immovable	immovable	ADJ
issue-2216	5	20	property	property	NOUN
issue-2216	5	21	other	other	ADJ
issue-2216	5	22	than	than	ADP
issue-2216	5	23	a	a	DET
issue-2216	5	24	land	land	NOUN
issue-2216	5	25	plot	plot	NOUN
issue-2216	5	26	,	,	PUNCT
issue-2216	5	27	to	to	PART
issue-2216	5	28	develop	develop	VERB
issue-2216	5	29	proposals	proposal	NOUN
issue-2216	5	30	for	for	ADP
issue-2216	5	31	eliminating	eliminate	VERB
issue-2216	5	32	gaps	gap	NOUN
issue-2216	5	33	in	in	ADP
issue-2216	5	34	legislation	legislation	NOUN
issue-2216	5	35	and	and	CCONJ
issue-2216	5	36	to	to	PART
issue-2216	5	37	expand	expand	VERB
issue-2216	5	38	the	the	DET
issue-2216	5	39	scientific	scientific	ADJ
issue-2216	5	40	basis	basis	NOUN
issue-2216	5	41	for	for	ADP
issue-2216	5	42	studying	study	VERB
issue-2216	5	43	the	the	DET
issue-2216	5	44	above	above	ADJ
issue-2216	5	45	tax	tax	NOUN
issue-2216	5	46	.	.	PUNCT
issue-2216	6	1	methodology	methodology	NOUN
issue-2216	6	2	.	.	PUNCT
issue-2216	7	1	the	the	DET
issue-2216	7	2	study	study	NOUN
issue-2216	7	3	is	be	AUX
issue-2216	7	4	based	base	VERB
issue-2216	7	5	on	on	ADP
issue-2216	7	6	the	the	DET
issue-2216	7	7	analysis	analysis	NOUN
issue-2216	7	8	of	of	ADP
issue-2216	7	9	tax	tax	NOUN
issue-2216	7	10	legislation	legislation	NOUN
issue-2216	7	11	in	in	ADP
issue-2216	7	12	the	the	DET
issue-2216	7	13	field	field	NOUN
issue-2216	7	14	of	of	ADP
issue-2216	7	15	levying	levy	VERB
issue-2216	7	16	tax	tax	NOUN
issue-2216	7	17	on	on	ADP
issue-2216	7	18	immovable	immovable	ADJ
issue-2216	7	19	property	property	NOUN
issue-2216	7	20	other	other	ADJ
issue-2216	7	21	than	than	ADP
issue-2216	7	22	a	a	DET
issue-2216	7	23	land	land	NOUN
issue-2216	7	24	plot	plot	NOUN
issue-2216	7	25	.	.	PUNCT
issue-2216	8	1	the	the	DET
issue-2216	8	2	article	article	NOUN
issue-2216	8	3	outlines	outline	VERB
issue-2216	8	4	the	the	DET
issue-2216	8	5	historical	historical	ADJ
issue-2216	8	6	stages	stage	NOUN
issue-2216	8	7	of	of	ADP
issue-2216	8	8	formation	formation	NOUN
issue-2216	8	9	and	and	CCONJ
issue-2216	8	10	development	development	NOUN
issue-2216	8	11	of	of	ADP
issue-2216	8	12	taxation	taxation	NOUN
issue-2216	8	13	of	of	ADP
issue-2216	8	14	immovable	immovable	ADJ
issue-2216	8	15	property	property	NOUN
issue-2216	8	16	other	other	ADJ
issue-2216	8	17	than	than	ADP
issue-2216	8	18	a	a	DET
issue-2216	8	19	land	land	NOUN
issue-2216	8	20	plot	plot	NOUN
issue-2216	8	21	.	.	PUNCT
issue-2216	9	1	this	this	DET
issue-2216	9	2	paper	paper	NOUN
issue-2216	9	3	analyses	analyse	VERB
issue-2216	9	4	the	the	DET
issue-2216	9	5	current	current	ADJ
issue-2216	9	6	changes	change	NOUN
issue-2216	9	7	in	in	ADP
issue-2216	9	8	legislation	legislation	NOUN
issue-2216	9	9	and	and	CCONJ
issue-2216	9	10	establishes	establish	VERB
issue-2216	9	11	that	that	SCONJ
issue-2216	9	12	the	the	DET
issue-2216	9	13	adjustments	adjustment	NOUN
issue-2216	9	14	to	to	ADP
issue-2216	9	15	legal	legal	ADJ
issue-2216	9	16	regulation	regulation	NOUN
issue-2216	9	17	have	have	AUX
issue-2216	9	18	affected	affect	VERB
issue-2216	9	19	the	the	DET
issue-2216	9	20	provisions	provision	NOUN
issue-2216	9	21	of	of	ADP
issue-2216	9	22	the	the	DET
issue-2216	9	23	list	list	NOUN
issue-2216	9	24	of	of	ADP
issue-2216	9	25	objects	object	NOUN
issue-2216	9	26	and	and	CCONJ
issue-2216	9	27	tax	tax	NOUN
issue-2216	9	28	rates	rate	NOUN
issue-2216	9	29	,	,	PUNCT
issue-2216	9	30	the	the	DET
issue-2216	9	31	tax	tax	NOUN
issue-2216	9	32	period	period	NOUN
issue-2216	9	33	,	,	PUNCT
issue-2216	9	34	and	and	CCONJ
issue-2216	9	35	the	the	DET
issue-2216	9	36	mechanism	mechanism	NOUN
issue-2216	9	37	of	of	ADP
issue-2216	9	38	forming	form	VERB
issue-2216	9	39	a	a	DET
issue-2216	9	40	tax	tax	NOUN
issue-2216	9	41	decision	decision	NOUN
issue-2216	9	42	-	-	PUNCT
issue-2216	9	43	notification	notification	NOUN
issue-2216	9	44	.	.	PUNCT
issue-2216	10	1	it	it	PRON
issue-2216	10	2	is	be	AUX
issue-2216	10	3	found	find	VERB
issue-2216	10	4	that	that	SCONJ
issue-2216	10	5	the	the	DET
issue-2216	10	6	formation	formation	NOUN
issue-2216	10	7	of	of	ADP
issue-2216	10	8	a	a	DET
issue-2216	10	9	scientific	scientific	ADJ
issue-2216	10	10	basis	basis	NOUN
issue-2216	10	11	for	for	ADP
issue-2216	10	12	the	the	DET
issue-2216	10	13	study	study	NOUN
issue-2216	10	14	of	of	ADP
issue-2216	10	15	taxation	taxation	NOUN
issue-2216	10	16	other	other	ADJ
issue-2216	10	17	than	than	ADP
issue-2216	10	18	land	land	NOUN
issue-2216	10	19	is	be	AUX
issue-2216	10	20	relevant	relevant	ADJ
issue-2216	10	21	.	.	PUNCT
issue-2216	11	1	recent	recent	ADJ
issue-2216	11	2	research	research	NOUN
issue-2216	11	3	in	in	ADP
issue-2216	11	4	the	the	DET
issue-2216	11	5	field	field	NOUN
issue-2216	11	6	of	of	ADP
issue-2216	11	7	real	real	ADJ
issue-2216	11	8	estate	estate	NOUN
issue-2216	11	9	taxation	taxation	NOUN
issue-2216	11	10	is	be	AUX
issue-2216	11	11	reviewed	review	VERB
issue-2216	11	12	and	and	CCONJ
issue-2216	11	13	analysed	analyse	VERB
issue-2216	11	14	.	.	PUNCT
issue-2216	12	1	the	the	DET
issue-2216	12	2	main	main	ADJ
issue-2216	12	3	doctrines	doctrine	NOUN
issue-2216	12	4	and	and	CCONJ
issue-2216	12	5	scientific	scientific	ADJ
issue-2216	12	6	positions	position	NOUN
issue-2216	12	7	are	be	AUX
issue-2216	12	8	presented	present	VERB
issue-2216	12	9	,	,	PUNCT
issue-2216	12	10	and	and	CCONJ
issue-2216	12	11	the	the	DET
issue-2216	12	12	analysis	analysis	NOUN
issue-2216	12	13	of	of	ADP
issue-2216	12	14	domestic	domestic	ADJ
issue-2216	12	15	legislation	legislation	NOUN
issue-2216	12	16	is	be	AUX
issue-2216	12	17	carried	carry	VERB
issue-2216	12	18	out	out	ADP
issue-2216	12	19	.	.	PUNCT
issue-2216	13	1	the	the	DET
issue-2216	13	2	imperfection	imperfection	NOUN
issue-2216	13	3	of	of	ADP
issue-2216	13	4	tax	tax	NOUN
issue-2216	13	5	legislation	legislation	NOUN
issue-2216	13	6	is	be	AUX
issue-2216	13	7	substantiated	substantiate	VERB
issue-2216	13	8	.	.	PUNCT
issue-2216	14	1	the	the	DET
issue-2216	14	2	authors	author	NOUN
issue-2216	14	3	analyse	analyse	VERB
issue-2216	14	4	the	the	DET
issue-2216	14	5	conceptual	conceptual	ADJ
issue-2216	14	6	framework	framework	NOUN
issue-2216	14	7	of	of	ADP
issue-2216	14	8	the	the	DET
issue-2216	14	9	tax	tax	NOUN
issue-2216	14	10	code	code	NOUN
issue-2216	14	11	of	of	ADP
issue-2216	14	12	ukraine	ukraine	PROPN
issue-2216	14	13	.	.	PUNCT
issue-2216	15	1	it	it	PRON
issue-2216	15	2	is	be	AUX
issue-2216	15	3	also	also	ADV
issue-2216	15	4	determined	determined	ADJ
issue-2216	15	5	that	that	SCONJ
issue-2216	15	6	the	the	DET
issue-2216	15	7	term	term	NOUN
issue-2216	15	8	"	"	PUNCT
issue-2216	15	9	tax	tax	NOUN
issue-2216	15	10	collection	collection	NOUN
issue-2216	15	11	"	"	PUNCT
issue-2216	15	12	is	be	AUX
issue-2216	15	13	an	an	DET
issue-2216	15	14	independent	independent	ADJ
issue-2216	15	15	and	and	CCONJ
issue-2216	15	16	highly	highly	ADV
issue-2216	15	17	specialised	specialised	ADJ
issue-2216	15	18	term	term	NOUN
issue-2216	15	19	,	,	PUNCT
issue-2216	15	20	which	which	PRON
issue-2216	15	21	means	mean	VERB
issue-2216	15	22	a	a	DET
issue-2216	15	23	set	set	NOUN
issue-2216	15	24	of	of	ADP
issue-2216	15	25	actions	action	NOUN
issue-2216	15	26	of	of	ADP
issue-2216	15	27	controlling	control	VERB
issue-2216	15	28	authorities	authority	NOUN
issue-2216	15	29	in	in	ADP
issue-2216	15	30	the	the	DET
issue-2216	15	31	field	field	NOUN
issue-2216	15	32	of	of	ADP
issue-2216	15	33	tax	tax	NOUN
issue-2216	15	34	collection	collection	NOUN
issue-2216	15	35	on	on	ADP
issue-2216	15	36	real	real	ADJ
issue-2216	15	37	estate	estate	NOUN
issue-2216	15	38	other	other	ADJ
issue-2216	15	39	than	than	ADP
issue-2216	15	40	a	a	DET
issue-2216	15	41	land	land	NOUN
issue-2216	15	42	plot	plot	NOUN
issue-2216	15	43	.	.	PUNCT
issue-2216	16	1	a	a	DET
issue-2216	16	2	detailed	detailed	ADJ
issue-2216	16	3	analysis	analysis	NOUN
issue-2216	16	4	of	of	ADP
issue-2216	16	5	real	real	ADJ
issue-2216	16	6	estate	estate	NOUN
issue-2216	16	7	objects	object	NOUN
issue-2216	16	8	that	that	PRON
issue-2216	16	9	are	be	AUX
issue-2216	16	10	not	not	PART
issue-2216	16	11	subject	subject	ADJ
issue-2216	16	12	to	to	ADP
issue-2216	16	13	the	the	DET
issue-2216	16	14	tax	tax	NOUN
issue-2216	16	15	under	under	ADP
issue-2216	16	16	study	study	NOUN
issue-2216	16	17	was	be	AUX
issue-2216	16	18	carried	carry	VERB
issue-2216	16	19	out	out	ADP
issue-2216	16	20	.	.	PUNCT
issue-2216	17	1	the	the	DET
issue-2216	17	2	research	research	NOUN
issue-2216	17	3	reveals	reveal	VERB
issue-2216	17	4	abuses	abuse	NOUN
issue-2216	17	5	by	by	ADP
issue-2216	17	6	taxpayers	taxpayer	NOUN
issue-2216	17	7	in	in	ADP
issue-2216	17	8	determining	determine	VERB
issue-2216	17	9	the	the	DET
issue-2216	17	10	tax	tax	NOUN
issue-2216	17	11	base	base	NOUN
issue-2216	17	12	for	for	ADP
issue-2216	17	13	real	real	ADJ
issue-2216	17	14	estate	estate	NOUN
issue-2216	17	15	objects	object	NOUN
issue-2216	17	16	for	for	ADP
issue-2216	17	17	which	which	PRON
issue-2216	17	18	the	the	DET
issue-2216	17	19	ownership	ownership	NOUN
issue-2216	17	20	is	be	AUX
issue-2216	17	21	not	not	PART
issue-2216	17	22	registered	register	VERB
issue-2216	17	23	.	.	PUNCT
issue-2216	18	1	it	it	PRON
issue-2216	18	2	is	be	AUX
issue-2216	18	3	proposed	propose	VERB
issue-2216	18	4	to	to	PART
issue-2216	18	5	amend	amend	VERB
issue-2216	18	6	the	the	DET
issue-2216	18	7	list	list	NOUN
issue-2216	18	8	of	of	ADP
issue-2216	18	9	taxable	taxable	ADJ
issue-2216	18	10	real	real	ADJ
issue-2216	18	11	estate	estate	NOUN
issue-2216	18	12	owned	own	VERB
issue-2216	18	13	by	by	ADP
issue-2216	18	14	spouses	spouse	NOUN
issue-2216	18	15	in	in	ADP
issue-2216	18	16	joint	joint	ADJ
issue-2216	18	17	ownership	ownership	NOUN
issue-2216	18	18	.	.	PUNCT
issue-2216	19	1	positive	positive	ADJ
issue-2216	19	2	changes	change	NOUN
issue-2216	19	3	in	in	ADP
issue-2216	19	4	tax	tax	NOUN
issue-2216	19	5	legislation	legislation	NOUN
issue-2216	19	6	under	under	ADP
issue-2216	19	7	martial	martial	ADJ
issue-2216	19	8	law	law	NOUN
issue-2216	19	9	are	be	AUX
issue-2216	19	10	outlined	outline	VERB
issue-2216	19	11	.	.	PUNCT
issue-2216	20	1	the	the	DET
issue-2216	20	2	difficulty	difficulty	NOUN
issue-2216	20	3	of	of	ADP
issue-2216	20	4	effective	effective	ADJ
issue-2216	20	5	collection	collection	NOUN
issue-2216	20	6	of	of	ADP
issue-2216	20	7	tax	tax	NOUN
issue-2216	20	8	on	on	ADP
issue-2216	20	9	immovable	immovable	ADJ
issue-2216	20	10	property	property	NOUN
issue-2216	20	11	other	other	ADJ
issue-2216	20	12	than	than	ADP
issue-2216	20	13	a	a	DET
issue-2216	20	14	land	land	NOUN
issue-2216	20	15	plot	plot	NOUN
issue-2216	20	16	is	be	AUX
issue-2216	20	17	substantiated	substantiate	VERB
issue-2216	20	18	.	.	PUNCT
issue-2216	21	1	results	result	NOUN
issue-2216	21	2	.	.	PUNCT
issue-2216	22	1	in	in	ADP
issue-2216	22	2	the	the	DET
issue-2216	22	3	course	course	NOUN
issue-2216	22	4	of	of	ADP
issue-2216	22	5	the	the	DET
issue-2216	22	6	study	study	NOUN
issue-2216	22	7	of	of	ADP
issue-2216	22	8	the	the	DET
issue-2216	22	9	theoretical	theoretical	ADJ
issue-2216	22	10	foundations	foundation	NOUN
issue-2216	22	11	of	of	ADP
issue-2216	22	12	taxation	taxation	NOUN
issue-2216	22	13	of	of	ADP
issue-2216	22	14	immovable	immovable	ADJ
issue-2216	22	15	property	property	NOUN
issue-2216	22	16	other	other	ADJ
issue-2216	22	17	than	than	ADP
issue-2216	22	18	a	a	DET
issue-2216	22	19	land	land	NOUN
issue-2216	22	20	plot	plot	NOUN
issue-2216	22	21	,	,	PUNCT
issue-2216	22	22	the	the	DET
issue-2216	22	23	authors	author	NOUN
issue-2216	22	24	concludes	conclude	VERB
issue-2216	22	25	that	that	SCONJ
issue-2216	22	26	the	the	DET
issue-2216	22	27	legislative	legislative	ADJ
issue-2216	22	28	framework	framework	NOUN
issue-2216	22	29	for	for	ADP
issue-2216	22	30	taxation	taxation	NOUN
issue-2216	22	31	has	have	AUX
issue-2216	22	32	gone	go	VERB
issue-2216	22	33	through	through	ADP
issue-2216	22	34	its	its	PRON
issue-2216	22	35	historical	historical	ADJ
issue-2216	22	36	path	path	NOUN
issue-2216	22	37	and	and	CCONJ
issue-2216	22	38	continues	continue	VERB
issue-2216	22	39	to	to	PART
issue-2216	22	40	evolve	evolve	VERB
issue-2216	22	41	.	.	PUNCT
issue-2216	23	1	over	over	ADP
issue-2216	23	2	the	the	DET
issue-2216	23	3	period	period	NOUN
issue-2216	23	4	of	of	ADP
issue-2216	23	5	validity	validity	NOUN
issue-2216	23	6	of	of	ADP
issue-2216	23	7	the	the	DET
issue-2216	23	8	tc	tc	NOUN
issue-2216	23	9	of	of	ADP
issue-2216	23	10	ukraine	ukraine	NOUN
issue-2216	23	11	,	,	PUNCT
issue-2216	23	12	article	article	NOUN
issue-2216	23	13	266	266	NUM
issue-2216	23	14	has	have	AUX
issue-2216	23	15	undergone	undergo	VERB
issue-2216	23	16	numerous	numerous	ADJ
issue-2216	23	17	changes	change	NOUN
issue-2216	23	18	,	,	PUNCT
issue-2216	23	19	both	both	CCONJ
issue-2216	23	20	positive	positive	ADJ
issue-2216	23	21	and	and	CCONJ
issue-2216	23	22	negative	negative	ADJ
issue-2216	23	23	,	,	PUNCT
issue-2216	23	24	however	however	ADV
issue-2216	23	25	,	,	PUNCT
issue-2216	23	26	this	this	PRON
issue-2216	23	27	indicates	indicate	VERB
issue-2216	23	28	that	that	SCONJ
issue-2216	23	29	the	the	DET
issue-2216	23	30	legislator	legislator	NOUN
issue-2216	23	31	is	be	AUX
issue-2216	23	32	looking	look	VERB
issue-2216	23	33	for	for	ADP
issue-2216	23	34	the	the	DET
issue-2216	23	35	best	good	ADJ
issue-2216	23	36	ways	way	NOUN
issue-2216	23	37	to	to	PART
issue-2216	23	38	ensure	ensure	VERB
issue-2216	23	39	the	the	DET
issue-2216	23	40	quality	quality	NOUN
issue-2216	23	41	of	of	ADP
issue-2216	23	42	the	the	DET
issue-2216	23	43	tax	tax	NOUN
issue-2216	23	44	under	under	ADP
issue-2216	23	45	study	study	NOUN
issue-2216	23	46	.	.	PUNCT
issue-2216	24	1	the	the	DET
issue-2216	24	2	article	article	NOUN
issue-2216	24	3	reveals	reveal	VERB
issue-2216	24	4	discrepancies	discrepancy	NOUN
issue-2216	24	5	in	in	ADP
issue-2216	24	6	the	the	DET
issue-2216	24	7	categorical	categorical	ADJ
issue-2216	24	8	apparatus	apparatus	NOUN
issue-2216	24	9	of	of	ADP
issue-2216	24	10	the	the	DET
issue-2216	24	11	tax	tax	NOUN
issue-2216	24	12	code	code	NOUN
issue-2216	24	13	of	of	ADP
issue-2216	24	14	ukraine	ukraine	NOUN
issue-2216	24	15	,	,	PUNCT
issue-2216	24	16	the	the	DET
issue-2216	24	17	legislator	legislator	NOUN
issue-2216	24	18	uses	use	VERB
issue-2216	24	19	the	the	DET
issue-2216	24	20	terms	term	NOUN
issue-2216	24	21	"	"	PUNCT
issue-2216	24	22	administration	administration	NOUN
issue-2216	24	23	"	"	PUNCT
issue-2216	24	24	and	and	CCONJ
issue-2216	24	25	"	"	PUNCT
issue-2216	24	26	collection	collection	NOUN
issue-2216	24	27	"	"	PUNCT
issue-2216	24	28	.	.	PUNCT
issue-2216	25	1	this	this	DET
issue-2216	25	2	paper	paper	NOUN
issue-2216	25	3	considers	consider	VERB
issue-2216	25	4	it	it	PRON
issue-2216	25	5	appropriate	appropriate	ADJ
issue-2216	25	6	to	to	PART
issue-2216	25	7	use	use	VERB
issue-2216	25	8	the	the	DET
issue-2216	25	9	concept	concept	NOUN
issue-2216	25	10	of	of	ADP
issue-2216	25	11	levying	levy	VERB
issue-2216	25	12	tax	tax	NOUN
issue-2216	25	13	on	on	ADP
issue-2216	25	14	real	real	ADJ
issue-2216	25	15	property	property	NOUN
issue-2216	25	16	other	other	ADJ
issue-2216	25	17	than	than	ADP
issue-2216	25	18	a	a	DET
issue-2216	25	19	land	land	NOUN
issue-2216	25	20	plot	plot	NOUN
issue-2216	25	21	.	.	PUNCT
issue-2216	26	1	the	the	DET
issue-2216	26	2	authors	author	NOUN
issue-2216	26	3	substantiate	substantiate	VERB
issue-2216	26	4	the	the	DET
issue-2216	26	5	imperfection	imperfection	NOUN
issue-2216	26	6	of	of	ADP
issue-2216	26	7	legal	legal	ADJ
issue-2216	26	8	provisions	provision	NOUN
issue-2216	26	9	regulating	regulate	VERB
issue-2216	26	10	the	the	DET
issue-2216	26	11	collection	collection	NOUN
issue-2216	26	12	of	of	ADP
issue-2216	26	13	tax	tax	NOUN
issue-2216	26	14	other	other	ADJ
issue-2216	26	15	than	than	ADP
issue-2216	26	16	land	land	NOUN
issue-2216	26	17	,	,	PUNCT
issue-2216	26	18	which	which	PRON
issue-2216	26	19	contributes	contribute	VERB
issue-2216	26	20	to	to	ADP
issue-2216	26	21	the	the	DET
issue-2216	26	22	abuse	abuse	NOUN
issue-2216	26	23	of	of	ADP
issue-2216	26	24	taxpayers	taxpayer	NOUN
issue-2216	26	25	.	.	PUNCT
issue-2216	27	1	a	a	DET
issue-2216	27	2	positive	positive	ADJ
issue-2216	27	3	novelty	novelty	NOUN
issue-2216	27	4	of	of	ADP
issue-2216	27	5	the	the	DET
issue-2216	27	6	legislation	legislation	NOUN
issue-2216	27	7	is	be	AUX
issue-2216	27	8	the	the	DET
issue-2216	27	9	inclusion	inclusion	NOUN
issue-2216	27	10	of	of	ADP
issue-2216	27	11	those	those	DET
issue-2216	27	12	objects	object	NOUN
issue-2216	27	13	that	that	PRON
issue-2216	27	14	are	be	AUX
issue-2216	27	15	not	not	PART
issue-2216	27	16	subject	subject	ADJ
issue-2216	27	17	to	to	ADP
issue-2216	27	18	taxation	taxation	NOUN
issue-2216	27	19	that	that	PRON
issue-2216	27	20	are	be	AUX
issue-2216	27	21	destroyed	destroy	VERB
issue-2216	27	22	,	,	PUNCT
issue-2216	27	23	damaged	damage	VERB
issue-2216	27	24	(	(	PUNCT
issue-2216	27	25	requiring	require	VERB
issue-2216	27	26	major	major	ADJ
issue-2216	27	27	repairs	repair	NOUN
issue-2216	27	28	)	)	PUNCT
issue-2216	27	29	and	and	CCONJ
issue-2216	27	30	destroyed	destroy	VERB
issue-2216	27	31	during	during	ADP
issue-2216	27	32	the	the	DET
issue-2216	27	33	period	period	NOUN
issue-2216	27	34	of	of	ADP
issue-2216	27	35	hostilities	hostility	NOUN
issue-2216	27	36	.	.	PUNCT
issue-2216	28	1	practical	practical	ADJ
issue-2216	28	2	implications	implication	NOUN
issue-2216	28	3	.	.	PUNCT
issue-2216	29	1	the	the	DET
issue-2216	29	2	article	article	NOUN
issue-2216	29	3	provides	provide	VERB
issue-2216	29	4	proposals	proposal	NOUN
issue-2216	29	5	according	accord	VERB
issue-2216	29	6	to	to	ADP
issue-2216	29	7	which	which	DET
issue-2216	29	8	amendments	amendment	NOUN
issue-2216	29	9	to	to	ADP
issue-2216	29	10	the	the	DET
issue-2216	29	11	tc	tc	NOUN
issue-2216	29	12	of	of	ADP
issue-2216	29	13	ukraine	ukraine	NOUN
issue-2216	29	14	will	will	AUX
issue-2216	29	15	facilitate	facilitate	VERB
issue-2216	29	16	more	more	ADV
issue-2216	29	17	efficient	efficient	ADJ
issue-2216	29	18	collection	collection	NOUN
issue-2216	29	19	of	of	ADP
issue-2216	29	20	tax	tax	NOUN
issue-2216	29	21	on	on	ADP
issue-2216	29	22	immovable	immovable	ADJ
issue-2216	29	23	property	property	NOUN
issue-2216	29	24	other	other	ADJ
issue-2216	29	25	than	than	ADP
issue-2216	29	26	land	land	NOUN
issue-2216	29	27	plots	plot	NOUN
issue-2216	29	28	.	.	PUNCT
issue-2216	30	1	value	value	NOUN
issue-2216	30	2	/	/	SYM
issue-2216	30	3	originality	originality	NOUN
issue-2216	30	4	.	.	PUNCT
issue-2216	31	1	the	the	DET
issue-2216	31	2	article	article	NOUN
issue-2216	31	3	provides	provide	VERB
issue-2216	31	4	proposals	proposal	NOUN
issue-2216	31	5	for	for	ADP
issue-2216	31	6	amendments	amendment	NOUN
issue-2216	31	7	to	to	ADP
issue-2216	31	8	the	the	DET
issue-2216	31	9	tc	tc	NOUN
issue-2216	31	10	of	of	ADP
issue-2216	31	11	ukraine	ukraine	NOUN
issue-2216	31	12	in	in	ADP
issue-2216	31	13	terms	term	NOUN
issue-2216	31	14	of	of	ADP
issue-2216	31	15	taxpayers	taxpayer	NOUN
issue-2216	31	16	'	'	PART
issue-2216	31	17	obligations	obligation	NOUN
issue-2216	31	18	,	,	PUNCT
issue-2216	31	19	clarification	clarification	NOUN
issue-2216	31	20	of	of	ADP
issue-2216	31	21	the	the	DET
issue-2216	31	22	preferential	preferential	ADJ
issue-2216	31	23	category	category	NOUN
issue-2216	31	24	of	of	ADP
issue-2216	31	25	the	the	DET
issue-2216	31	26	tax	tax	NOUN
issue-2216	31	27	base	base	NOUN
issue-2216	31	28	and	and	CCONJ
issue-2216	31	29	jointly	jointly	ADV
issue-2216	31	30	owned	own	VERB
issue-2216	31	31	property	property	NOUN
issue-2216	31	32	.	.	PUNCT
issue-2216	32	1	key	key	ADJ
issue-2216	32	2	words	word	NOUN
issue-2216	32	3	:	:	PUNCT
issue-2216	32	4	tax	tax	NOUN
issue-2216	32	5	on	on	ADP
issue-2216	32	6	immovable	immovable	ADJ
issue-2216	32	7	property	property	NOUN
issue-2216	32	8	other	other	ADJ
issue-2216	32	9	than	than	ADP
issue-2216	32	10	a	a	DET
issue-2216	32	11	land	land	NOUN
issue-2216	32	12	plot	plot	NOUN
issue-2216	32	13	,	,	PUNCT
issue-2216	32	14	administration	administration	NOUN
issue-2216	32	15	,	,	PUNCT
issue-2216	32	16	tax	tax	NOUN
issue-2216	32	17	paid	pay	VERB
issue-2216	32	18	,	,	PUNCT
issue-2216	32	19	tax	tax	NOUN
issue-2216	32	20	base	base	NOUN
issue-2216	32	21	,	,	PUNCT
issue-2216	32	22	immovable	immovable	ADJ
issue-2216	32	23	property	property	NOUN
issue-2216	32	24	.	.	PUNCT
issue-2216	33	1	jel	jel	PROPN
issue-2216	33	2	classification	classification	PROPN
issue-2216	33	3	:	:	PUNCT
issue-2216	33	4	а12	а12	NOUN
issue-2216	33	5	,	,	PUNCT
issue-2216	33	6	а13	а13	NOUN
issue-2216	33	7	,	,	PUNCT
issue-2216	33	8	d63	d63	PROPN
issue-2216	33	9	,	,	PUNCT
issue-2216	33	10	h52	h52	ADJ
issue-2216	33	11	baltic	baltic	ADJ
issue-2216	33	12	journal	journal	NOUN
issue-2216	33	13	of	of	ADP
issue-2216	33	14	economic	economic	ADJ
issue-2216	33	15	studies	study	NOUN
issue-2216	33	16	185	185	NUM
issue-2216	33	17	vol	vol	NOUN
issue-2216	33	18	.	.	PROPN
issue-2216	34	1	9	9	NUM
issue-2216	34	2	no	no	NOUN
issue-2216	34	3	.	.	NOUN
issue-2216	34	4	4	4	NUM
issue-2216	34	5	,	,	PUNCT
issue-2216	34	6	2023	2023	NUM
issue-2216	34	7	1	1	NUM
issue-2216	34	8	.	.	PUNCT
issue-2216	34	9	introduction	introduction	NOUN
issue-2216	34	10	the	the	DET
issue-2216	34	11	issue	issue	NOUN
issue-2216	34	12	of	of	ADP
issue-2216	34	13	determining	determine	VERB
issue-2216	34	14	taxpayers	taxpayer	NOUN
issue-2216	34	15	,	,	PUNCT
issue-2216	34	16	tax	tax	NOUN
issue-2216	34	17	base	base	NOUN
issue-2216	34	18	,	,	PUNCT
issue-2216	34	19	taxable	taxable	ADJ
issue-2216	34	20	object	object	NOUN
issue-2216	34	21	,	,	PUNCT
issue-2216	34	22	tax	tax	NOUN
issue-2216	34	23	rate	rate	NOUN
issue-2216	34	24	,	,	PUNCT
issue-2216	34	25	tax	tax	NOUN
issue-2216	34	26	benefits	benefit	NOUN
issue-2216	34	27	,	,	PUNCT
issue-2216	34	28	collection	collection	NOUN
issue-2216	34	29	and	and	CCONJ
issue-2216	34	30	administration	administration	NOUN
issue-2216	34	31	of	of	ADP
issue-2216	34	32	taxes	taxis	NOUN
issue-2216	34	33	is	be	AUX
issue-2216	34	34	always	always	ADV
issue-2216	34	35	relevant	relevant	ADJ
issue-2216	34	36	,	,	PUNCT
issue-2216	34	37	as	as	ADP
issue-2216	34	38	a	a	DET
issue-2216	34	39	coherent	coherent	ADJ
issue-2216	34	40	and	and	CCONJ
issue-2216	34	41	lawful	lawful	ADJ
issue-2216	34	42	policy	policy	NOUN
issue-2216	34	43	in	in	ADP
issue-2216	34	44	this	this	DET
issue-2216	34	45	area	area	NOUN
issue-2216	34	46	guarantees	guarantee	VERB
issue-2216	34	47	the	the	DET
issue-2216	34	48	filling	filling	NOUN
issue-2216	34	49	of	of	ADP
issue-2216	34	50	budgets	budget	NOUN
issue-2216	34	51	at	at	ADP
issue-2216	34	52	all	all	DET
issue-2216	34	53	levels	level	NOUN
issue-2216	34	54	.	.	PUNCT
issue-2216	35	1	the	the	DET
issue-2216	35	2	tax	tax	NOUN
issue-2216	35	3	on	on	ADP
issue-2216	35	4	immovable	immovable	ADJ
issue-2216	35	5	property	property	NOUN
issue-2216	35	6	other	other	ADJ
issue-2216	35	7	than	than	ADP
issue-2216	35	8	a	a	DET
issue-2216	35	9	land	land	NOUN
issue-2216	35	10	plot	plot	NOUN
issue-2216	35	11	has	have	AUX
issue-2216	35	12	passed	pass	VERB
issue-2216	35	13	its	its	PRON
issue-2216	35	14	historical	historical	ADJ
issue-2216	35	15	stage	stage	NOUN
issue-2216	35	16	of	of	ADP
issue-2216	35	17	development	development	NOUN
issue-2216	35	18	and	and	CCONJ
issue-2216	35	19	is	be	AUX
issue-2216	35	20	currently	currently	ADV
issue-2216	35	21	classified	classify	VERB
issue-2216	35	22	as	as	ADP
issue-2216	35	23	a	a	DET
issue-2216	35	24	local	local	ADJ
issue-2216	35	25	tax	tax	NOUN
issue-2216	35	26	.	.	PUNCT
issue-2216	36	1	the	the	DET
issue-2216	36	2	formation	formation	NOUN
issue-2216	36	3	of	of	ADP
issue-2216	36	4	a	a	DET
issue-2216	36	5	culture	culture	NOUN
issue-2216	36	6	of	of	ADP
issue-2216	36	7	collection	collection	NOUN
issue-2216	36	8	of	of	ADP
issue-2216	36	9	the	the	DET
issue-2216	36	10	above	above	ADJ
issue-2216	36	11	tax	tax	NOUN
issue-2216	36	12	by	by	ADP
issue-2216	36	13	local	local	ADJ
issue-2216	36	14	governments	government	NOUN
issue-2216	36	15	began	begin	VERB
issue-2216	36	16	with	with	ADP
issue-2216	36	17	the	the	DET
issue-2216	36	18	adoption	adoption	NOUN
issue-2216	36	19	of	of	ADP
issue-2216	36	20	the	the	DET
issue-2216	36	21	tax	tax	NOUN
issue-2216	36	22	code	code	NOUN
issue-2216	36	23	of	of	ADP
issue-2216	36	24	ukraine	ukraine	PROPN
issue-2216	36	25	(	(	PUNCT
issue-2216	36	26	hereinafter	hereinafter	NOUN
issue-2216	36	27	–	–	PUNCT
issue-2216	36	28	the	the	DET
issue-2216	36	29	tc	tc	NOUN
issue-2216	36	30	of	of	ADP
issue-2216	36	31	ukraine	ukraine	NOUN
issue-2216	36	32	)	)	PUNCT
issue-2216	36	33	.	.	PUNCT
issue-2216	37	1	however	however	ADV
issue-2216	37	2	,	,	PUNCT
issue-2216	37	3	the	the	DET
issue-2216	37	4	procedure	procedure	NOUN
issue-2216	37	5	for	for	ADP
issue-2216	37	6	collecting	collect	VERB
issue-2216	37	7	this	this	DET
issue-2216	37	8	tax	tax	NOUN
issue-2216	37	9	has	have	AUX
issue-2216	37	10	undergone	undergo	VERB
issue-2216	37	11	numerous	numerous	ADJ
issue-2216	37	12	changes	change	NOUN
issue-2216	37	13	over	over	ADP
issue-2216	37	14	the	the	DET
issue-2216	37	15	past	past	ADJ
issue-2216	37	16	11	11	NUM
issue-2216	37	17	years	year	NOUN
issue-2216	37	18	(	(	PUNCT
issue-2216	37	19	article	article	NOUN
issue-2216	37	20	266	266	NUM
issue-2216	37	21	of	of	ADP
issue-2216	37	22	the	the	DET
issue-2216	37	23	tc	tc	NOUN
issue-2216	37	24	of	of	ADP
issue-2216	37	25	ukraine	ukraine	NOUN
issue-2216	37	26	has	have	AUX
issue-2216	37	27	been	be	AUX
issue-2216	37	28	amended	amend	VERB
issue-2216	37	29	thirteen	thirteen	NUM
issue-2216	37	30	times	time	NOUN
issue-2216	37	31	,	,	PUNCT
issue-2216	37	32	which	which	PRON
issue-2216	37	33	has	have	AUX
issue-2216	37	34	significantly	significantly	ADV
issue-2216	37	35	changed	change	VERB
issue-2216	37	36	its	its	PRON
issue-2216	37	37	content	content	NOUN
issue-2216	37	38	)	)	PUNCT
issue-2216	37	39	(	(	PUNCT
issue-2216	37	40	tax	tax	NOUN
issue-2216	37	41	code	code	NOUN
issue-2216	37	42	of	of	ADP
issue-2216	37	43	ukraine	ukraine	NOUN
issue-2216	37	44	,	,	PUNCT
issue-2216	37	45	2010	2010	NUM
issue-2216	37	46	)	)	PUNCT
issue-2216	37	47	.	.	PUNCT
issue-2216	38	1	the	the	DET
issue-2216	38	2	adjustments	adjustment	NOUN
issue-2216	38	3	affected	affect	VERB
issue-2216	38	4	the	the	DET
issue-2216	38	5	legal	legal	ADJ
issue-2216	38	6	regulation	regulation	NOUN
issue-2216	38	7	of	of	ADP
issue-2216	38	8	taxable	taxable	ADJ
issue-2216	38	9	objects	object	NOUN
issue-2216	38	10	(	(	PUNCT
issue-2216	38	11	in	in	ADP
issue-2216	38	12	particular	particular	ADJ
issue-2216	38	13	,	,	PUNCT
issue-2216	38	14	the	the	DET
issue-2216	38	15	exclusion	exclusion	NOUN
issue-2216	38	16	of	of	ADP
issue-2216	38	17	certain	certain	ADJ
issue-2216	38	18	objects	object	NOUN
issue-2216	38	19	from	from	ADP
issue-2216	38	20	taxation	taxation	NOUN
issue-2216	38	21	)	)	PUNCT
issue-2216	38	22	,	,	PUNCT
issue-2216	38	23	tax	tax	NOUN
issue-2216	38	24	rates	rate	NOUN
issue-2216	38	25	,	,	PUNCT
issue-2216	38	26	tax	tax	NOUN
issue-2216	38	27	period	period	NOUN
issue-2216	38	28	,	,	PUNCT
issue-2216	38	29	and	and	CCONJ
issue-2216	38	30	the	the	DET
issue-2216	38	31	procedure	procedure	NOUN
issue-2216	38	32	for	for	ADP
issue-2216	38	33	accruing	accrue	VERB
issue-2216	38	34	a	a	DET
issue-2216	38	35	monetary	monetary	ADJ
issue-2216	38	36	obligation	obligation	NOUN
issue-2216	38	37	to	to	ADP
issue-2216	38	38	individual	individual	ADJ
issue-2216	38	39	taxpayers	taxpayer	NOUN
issue-2216	38	40	using	use	VERB
issue-2216	38	41	tax	tax	NOUN
issue-2216	38	42	assessment	assessment	NOUN
issue-2216	38	43	notices	notice	NOUN
issue-2216	38	44	.	.	PUNCT
issue-2216	39	1	the	the	DET
issue-2216	39	2	relevant	relevant	ADJ
issue-2216	39	3	changes	change	NOUN
issue-2216	39	4	have	have	AUX
issue-2216	39	5	significantly	significantly	ADV
issue-2216	39	6	affected	affect	VERB
issue-2216	39	7	the	the	DET
issue-2216	39	8	mechanism	mechanism	NOUN
issue-2216	39	9	of	of	ADP
issue-2216	39	10	levying	levy	VERB
issue-2216	39	11	tax	tax	NOUN
issue-2216	39	12	on	on	ADP
issue-2216	39	13	immovable	immovable	ADJ
issue-2216	39	14	property	property	NOUN
issue-2216	39	15	other	other	ADJ
issue-2216	39	16	than	than	ADP
issue-2216	39	17	a	a	DET
issue-2216	39	18	land	land	NOUN
issue-2216	39	19	plot	plot	NOUN
issue-2216	39	20	,	,	PUNCT
issue-2216	39	21	which	which	PRON
issue-2216	39	22	makes	make	VERB
issue-2216	39	23	this	this	DET
issue-2216	39	24	research	research	NOUN
issue-2216	39	25	relevant	relevant	ADJ
issue-2216	39	26	.	.	PUNCT
issue-2216	40	1	the	the	DET
issue-2216	40	2	peculiarities	peculiarity	NOUN
issue-2216	40	3	of	of	ADP
issue-2216	40	4	levying	levy	VERB
issue-2216	40	5	tax	tax	NOUN
issue-2216	40	6	on	on	ADP
issue-2216	40	7	real	real	ADJ
issue-2216	40	8	estate	estate	NOUN
issue-2216	40	9	other	other	ADJ
issue-2216	40	10	than	than	ADP
issue-2216	40	11	a	a	DET
issue-2216	40	12	land	land	NOUN
issue-2216	40	13	plot	plot	NOUN
issue-2216	40	14	were	be	AUX
issue-2216	40	15	addressed	address	VERB
issue-2216	40	16	by	by	ADP
issue-2216	40	17	the	the	DET
issue-2216	40	18	following	follow	VERB
issue-2216	40	19	authors	author	NOUN
issue-2216	40	20	:	:	PUNCT
issue-2216	40	21	o.	o.	PROPN
issue-2216	40	22	bahrii	bahrii	PROPN
issue-2216	40	23	,	,	PUNCT
issue-2216	40	24	n.	n.	PROPN
issue-2216	40	25	bobokh	bobokh	PROPN
issue-2216	40	26	,	,	PUNCT
issue-2216	40	27	s.	s.	PROPN
issue-2216	40	28	savchenko	savchenko	PROPN
issue-2216	40	29	,	,	PUNCT
issue-2216	40	30	v.	v.	ADP
issue-2216	40	31	stipakhno	stipakhno	ADV
issue-2216	40	32	,	,	PUNCT
issue-2216	40	33	n.	n.	PROPN
issue-2216	40	34	flissak	flissak	PROPN
issue-2216	40	35	.	.	PUNCT
issue-2216	41	1	particularly	particularly	ADV
issue-2216	41	2	noteworthy	noteworthy	ADJ
issue-2216	41	3	are	be	AUX
issue-2216	41	4	the	the	DET
issue-2216	41	5	studies	study	NOUN
issue-2216	41	6	of	of	ADP
issue-2216	41	7	a.	a.	PROPN
issue-2216	41	8	duilko	duilko	PROPN
issue-2216	41	9	(	(	PUNCT
issue-2216	41	10	duilko	duilko	PROPN
issue-2216	41	11	,	,	PUNCT
issue-2216	41	12	2017	2017	NUM
issue-2216	41	13	)	)	PUNCT
issue-2216	41	14	,	,	PUNCT
issue-2216	41	15	who	who	PRON
issue-2216	41	16	analysed	analyse	VERB
issue-2216	41	17	the	the	DET
issue-2216	41	18	theoretical	theoretical	ADJ
issue-2216	41	19	foundations	foundation	NOUN
issue-2216	41	20	of	of	ADP
issue-2216	41	21	real	real	ADJ
issue-2216	41	22	estate	estate	NOUN
issue-2216	41	23	taxation	taxation	NOUN
issue-2216	41	24	in	in	ADP
issue-2216	41	25	her	her	PRON
issue-2216	41	26	dissertation	dissertation	NOUN
issue-2216	41	27	,	,	PUNCT
issue-2216	41	28	noted	note	VERB
issue-2216	41	29	the	the	DET
issue-2216	41	30	current	current	ADJ
issue-2216	41	31	state	state	NOUN
issue-2216	41	32	and	and	CCONJ
issue-2216	41	33	prospects	prospect	NOUN
issue-2216	41	34	for	for	ADP
issue-2216	41	35	improving	improve	VERB
issue-2216	41	36	the	the	DET
issue-2216	41	37	tax	tax	NOUN
issue-2216	41	38	legislation	legislation	NOUN
issue-2216	41	39	of	of	ADP
issue-2216	41	40	ukraine	ukraine	NOUN
issue-2216	41	41	.	.	PUNCT
issue-2216	42	1	v.	v.	ADP
issue-2216	42	2	dmytriv	dmytriv	PROPN
issue-2216	42	3	(	(	PUNCT
issue-2216	42	4	2021	2021	NUM
issue-2216	42	5	)	)	PUNCT
issue-2216	43	1	reveals	reveal	VERB
issue-2216	43	2	the	the	DET
issue-2216	43	3	economic	economic	ADJ
issue-2216	43	4	nature	nature	NOUN
issue-2216	43	5	and	and	CCONJ
issue-2216	43	6	role	role	NOUN
issue-2216	43	7	of	of	ADP
issue-2216	43	8	property	property	NOUN
issue-2216	43	9	taxes	taxis	NOUN
issue-2216	43	10	in	in	ADP
issue-2216	43	11	ukraine	ukraine	NOUN
issue-2216	43	12	.	.	PUNCT
issue-2216	44	1	а	а	PROPN
issue-2216	44	2	.	.	PUNCT
issue-2216	45	1	melnik	melnik	X
issue-2216	45	2	(	(	PUNCT
issue-2216	45	3	2014	2014	NUM
issue-2216	45	4	)	)	PUNCT
issue-2216	45	5	studied	study	VERB
issue-2216	45	6	the	the	DET
issue-2216	45	7	evolution	evolution	NOUN
issue-2216	45	8	of	of	ADP
issue-2216	45	9	real	real	ADJ
issue-2216	45	10	estate	estate	NOUN
issue-2216	45	11	taxation	taxation	NOUN
issue-2216	45	12	in	in	ADP
issue-2216	45	13	ukraine	ukraine	NOUN
issue-2216	45	14	and	and	CCONJ
issue-2216	45	15	the	the	DET
issue-2216	45	16	world	world	NOUN
issue-2216	45	17	.	.	PUNCT
issue-2216	46	1	t.	t.	PROPN
issue-2216	46	2	brzezicki	brzezicki	PROPN
issue-2216	46	3	(	(	PUNCT
issue-2216	46	4	brzezicki	brzezicki	NOUN
issue-2216	46	5	,	,	PUNCT
issue-2216	46	6	2021	2021	NUM
issue-2216	46	7	)	)	PUNCT
issue-2216	46	8	and	and	CCONJ
issue-2216	46	9	o.	o.	NOUN
issue-2216	46	10	rieznik	rieznik	PROPN
issue-2216	46	11	(	(	PUNCT
issue-2216	46	12	rieznik	rieznik	NOUN
issue-2216	46	13	,	,	PUNCT
issue-2216	46	14	2017	2017	NUM
issue-2216	46	15	)	)	PUNCT
issue-2216	46	16	in	in	ADP
issue-2216	46	17	their	their	PRON
issue-2216	46	18	scientific	scientific	ADJ
issue-2216	46	19	works	work	NOUN
issue-2216	46	20	provided	provide	VERB
issue-2216	46	21	a	a	DET
issue-2216	46	22	general	general	ADJ
issue-2216	46	23	description	description	NOUN
issue-2216	46	24	of	of	ADP
issue-2216	46	25	the	the	DET
issue-2216	46	26	tax	tax	NOUN
issue-2216	46	27	on	on	ADP
issue-2216	46	28	real	real	ADJ
issue-2216	46	29	estate	estate	NOUN
issue-2216	46	30	other	other	ADJ
issue-2216	46	31	than	than	ADP
issue-2216	46	32	land	land	NOUN
issue-2216	46	33	.	.	PUNCT
issue-2216	47	1	м	м	X
issue-2216	47	2	.	.	PUNCT
issue-2216	48	1	dumchikov	dumchikov	NOUN
issue-2216	48	2	(	(	PUNCT
issue-2216	48	3	dumchikov	dumchikov	NOUN
issue-2216	48	4	,	,	PUNCT
issue-2216	48	5	2015	2015	NUM
issue-2216	48	6	)	)	PUNCT
issue-2216	48	7	investigated	investigate	VERB
issue-2216	48	8	the	the	DET
issue-2216	48	9	theoretical	theoretical	ADJ
issue-2216	48	10	foundations	foundation	NOUN
issue-2216	48	11	of	of	ADP
issue-2216	48	12	the	the	DET
issue-2216	48	13	historical	historical	ADJ
issue-2216	48	14	aspect	aspect	NOUN
issue-2216	48	15	of	of	ADP
issue-2216	48	16	the	the	DET
issue-2216	48	17	development	development	NOUN
issue-2216	48	18	and	and	CCONJ
issue-2216	48	19	formation	formation	NOUN
issue-2216	48	20	of	of	ADP
issue-2216	48	21	the	the	DET
issue-2216	48	22	system	system	NOUN
issue-2216	48	23	of	of	ADP
issue-2216	48	24	local	local	ADJ
issue-2216	48	25	taxes	taxis	NOUN
issue-2216	48	26	and	and	CCONJ
issue-2216	48	27	fees	fee	NOUN
issue-2216	48	28	.	.	PUNCT
issue-2216	49	1	however	however	ADV
issue-2216	49	2	,	,	PUNCT
issue-2216	49	3	the	the	DET
issue-2216	49	4	mechanism	mechanism	NOUN
issue-2216	49	5	for	for	ADP
issue-2216	49	6	levying	levy	VERB
issue-2216	49	7	tax	tax	NOUN
issue-2216	49	8	on	on	ADP
issue-2216	49	9	immovable	immovable	ADJ
issue-2216	49	10	property	property	NOUN
issue-2216	49	11	other	other	ADJ
issue-2216	49	12	than	than	ADP
issue-2216	49	13	a	a	DET
issue-2216	49	14	land	land	NOUN
issue-2216	49	15	plot	plot	NOUN
issue-2216	49	16	requires	require	VERB
issue-2216	49	17	a	a	DET
issue-2216	49	18	comprehensive	comprehensive	ADJ
issue-2216	49	19	study	study	NOUN
issue-2216	49	20	.	.	PUNCT
issue-2216	50	1	the	the	DET
issue-2216	50	2	purpose	purpose	NOUN
issue-2216	50	3	of	of	ADP
issue-2216	50	4	the	the	DET
issue-2216	50	5	article	article	NOUN
issue-2216	50	6	is	be	AUX
issue-2216	50	7	to	to	PART
issue-2216	50	8	study	study	VERB
issue-2216	50	9	the	the	DET
issue-2216	50	10	historical	historical	ADJ
issue-2216	50	11	and	and	CCONJ
issue-2216	50	12	theoretical	theoretical	ADJ
issue-2216	50	13	foundations	foundation	NOUN
issue-2216	50	14	of	of	ADP
issue-2216	50	15	levying	levy	VERB
issue-2216	50	16	the	the	DET
issue-2216	50	17	tax	tax	NOUN
issue-2216	50	18	on	on	ADP
issue-2216	50	19	immovable	immovable	ADJ
issue-2216	50	20	property	property	NOUN
issue-2216	50	21	other	other	ADJ
issue-2216	50	22	than	than	ADP
issue-2216	50	23	a	a	DET
issue-2216	50	24	land	land	NOUN
issue-2216	50	25	plot	plot	NOUN
issue-2216	50	26	,	,	PUNCT
issue-2216	50	27	to	to	PART
issue-2216	50	28	develop	develop	VERB
issue-2216	50	29	proposals	proposal	NOUN
issue-2216	50	30	for	for	ADP
issue-2216	50	31	eliminating	eliminate	VERB
issue-2216	50	32	gaps	gap	NOUN
issue-2216	50	33	in	in	ADP
issue-2216	50	34	legislation	legislation	NOUN
issue-2216	50	35	and	and	CCONJ
issue-2216	50	36	to	to	PART
issue-2216	50	37	expand	expand	VERB
issue-2216	50	38	the	the	DET
issue-2216	50	39	scientific	scientific	ADJ
issue-2216	50	40	basis	basis	NOUN
issue-2216	50	41	for	for	ADP
issue-2216	50	42	studying	study	VERB
issue-2216	50	43	the	the	DET
issue-2216	50	44	above	above	ADJ
issue-2216	50	45	tax	tax	NOUN
issue-2216	50	46	.	.	PUNCT
issue-2216	51	1	2	2	X
issue-2216	51	2	.	.	X
issue-2216	51	3	current	current	ADJ
issue-2216	51	4	status	status	NOUN
issue-2216	51	5	of	of	ADP
issue-2216	51	6	taxation	taxation	NOUN
issue-2216	51	7	of	of	ADP
issue-2216	51	8	immovable	immovable	ADJ
issue-2216	51	9	property	property	NOUN
issue-2216	51	10	other	other	ADJ
issue-2216	51	11	than	than	ADP
issue-2216	51	12	land	land	NOUN
issue-2216	51	13	plots	plot	NOUN
issue-2216	51	14	in	in	ADP
issue-2216	51	15	ukraine	ukraine	NOUN
issue-2216	51	16	the	the	DET
issue-2216	51	17	property	property	NOUN
issue-2216	51	18	tax	tax	NOUN
issue-2216	51	19	has	have	VERB
issue-2216	51	20	many	many	ADJ
issue-2216	51	21	positive	positive	ADJ
issue-2216	51	22	aspects	aspect	NOUN
issue-2216	51	23	;	;	PUNCT
issue-2216	51	24	it	it	PRON
issue-2216	51	25	is	be	AUX
issue-2216	51	26	fairly	fairly	ADV
issue-2216	51	27	simple	simple	ADJ
issue-2216	51	28	and	and	CCONJ
issue-2216	51	29	transparent	transparent	ADJ
issue-2216	51	30	in	in	ADP
issue-2216	51	31	its	its	PRON
issue-2216	51	32	administration	administration	NOUN
issue-2216	51	33	;	;	PUNCT
issue-2216	51	34	it	it	PRON
issue-2216	51	35	is	be	AUX
issue-2216	51	36	relatively	relatively	ADV
issue-2216	51	37	fixed	fix	VERB
issue-2216	51	38	in	in	ADP
issue-2216	51	39	the	the	DET
issue-2216	51	40	short	short	ADJ
issue-2216	51	41	term	term	NOUN
issue-2216	51	42	,	,	PUNCT
issue-2216	51	43	which	which	PRON
issue-2216	51	44	can	can	AUX
issue-2216	51	45	ensure	ensure	VERB
issue-2216	51	46	stable	stable	ADJ
issue-2216	51	47	budget	budget	NOUN
issue-2216	51	48	revenues	revenue	NOUN
issue-2216	51	49	.	.	PUNCT
issue-2216	52	1	taxation	taxation	NOUN
issue-2216	52	2	of	of	ADP
issue-2216	52	3	real	real	ADJ
issue-2216	52	4	estate	estate	NOUN
issue-2216	52	5	will	will	AUX
issue-2216	52	6	facilitate	facilitate	VERB
issue-2216	52	7	better	well	ADJ
issue-2216	52	8	valuation	valuation	NOUN
issue-2216	52	9	of	of	ADP
issue-2216	52	10	their	their	PRON
issue-2216	52	11	assets	asset	NOUN
issue-2216	52	12	by	by	ADP
issue-2216	52	13	enterprises	enterprise	NOUN
issue-2216	52	14	and	and	CCONJ
issue-2216	52	15	lead	lead	VERB
issue-2216	52	16	to	to	ADP
issue-2216	52	17	a	a	DET
issue-2216	52	18	redistribution	redistribution	NOUN
issue-2216	52	19	of	of	ADP
issue-2216	52	20	funds	fund	NOUN
issue-2216	52	21	from	from	ADP
issue-2216	52	22	less	less	ADV
issue-2216	52	23	efficient	efficient	ADJ
issue-2216	52	24	to	to	ADP
issue-2216	52	25	more	more	ADV
issue-2216	52	26	efficient	efficient	ADJ
issue-2216	52	27	owners	owner	NOUN
issue-2216	52	28	,	,	PUNCT
issue-2216	52	29	which	which	PRON
issue-2216	52	30	is	be	AUX
issue-2216	52	31	currently	currently	ADV
issue-2216	52	32	extremely	extremely	ADV
issue-2216	52	33	important	important	ADJ
issue-2216	52	34	for	for	ADP
issue-2216	52	35	the	the	DET
issue-2216	52	36	ukrainian	ukrainian	ADJ
issue-2216	52	37	economy	economy	NOUN
issue-2216	52	38	,	,	PUNCT
issue-2216	52	39	given	give	VERB
issue-2216	52	40	the	the	DET
issue-2216	52	41	non	non	ADJ
issue-2216	52	42	-	-	ADJ
issue-2216	52	43	transparent	transparent	ADJ
issue-2216	52	44	and	and	CCONJ
issue-2216	52	45	often	often	ADV
issue-2216	52	46	inefficient	inefficient	ADJ
issue-2216	52	47	distribution	distribution	NOUN
issue-2216	52	48	of	of	ADP
issue-2216	52	49	property	property	NOUN
issue-2216	52	50	in	in	ADP
issue-2216	52	51	the	the	DET
issue-2216	52	52	privatisation	privatisation	NOUN
issue-2216	52	53	process	process	NOUN
issue-2216	52	54	.	.	PUNCT
issue-2216	53	1	in	in	ADP
issue-2216	53	2	addition	addition	NOUN
issue-2216	53	3	,	,	PUNCT
issue-2216	53	4	the	the	DET
issue-2216	53	5	amount	amount	NOUN
issue-2216	53	6	of	of	ADP
issue-2216	53	7	real	real	ADJ
issue-2216	53	8	estate	estate	NOUN
issue-2216	53	9	tax	tax	NOUN
issue-2216	53	10	and	and	CCONJ
issue-2216	53	11	the	the	DET
issue-2216	53	12	procedure	procedure	NOUN
issue-2216	53	13	for	for	ADP
issue-2216	53	14	its	its	PRON
issue-2216	53	15	collection	collection	NOUN
issue-2216	53	16	may	may	AUX
issue-2216	53	17	significantly	significantly	ADV
issue-2216	53	18	affect	affect	VERB
issue-2216	53	19	the	the	DET
issue-2216	53	20	pricing	pricing	NOUN
issue-2216	53	21	policy	policy	NOUN
issue-2216	53	22	of	of	ADP
issue-2216	53	23	real	real	ADJ
issue-2216	53	24	estate	estate	NOUN
issue-2216	53	25	market	market	NOUN
issue-2216	53	26	participants	participant	NOUN
issue-2216	53	27	by	by	ADP
issue-2216	53	28	increasing	increase	VERB
issue-2216	53	29	the	the	DET
issue-2216	53	30	costs	cost	NOUN
issue-2216	53	31	of	of	ADP
issue-2216	53	32	property	property	NOUN
issue-2216	53	33	maintenance	maintenance	NOUN
issue-2216	53	34	for	for	ADP
issue-2216	53	35	owners	owner	NOUN
issue-2216	53	36	or	or	CCONJ
issue-2216	53	37	tenants	tenant	NOUN
issue-2216	53	38	.	.	PUNCT
issue-2216	54	1	by	by	ADP
issue-2216	54	2	setting	set	VERB
issue-2216	54	3	appropriate	appropriate	ADJ
issue-2216	54	4	taxation	taxation	NOUN
issue-2216	54	5	rates	rate	NOUN
issue-2216	54	6	,	,	PUNCT
issue-2216	54	7	the	the	DET
issue-2216	54	8	authorities	authority	NOUN
issue-2216	54	9	influence	influence	VERB
issue-2216	54	10	the	the	DET
issue-2216	54	11	areas	area	NOUN
issue-2216	54	12	of	of	ADP
issue-2216	54	13	activity	activity	NOUN
issue-2216	54	14	related	relate	VERB
issue-2216	54	15	to	to	ADP
issue-2216	54	16	the	the	DET
issue-2216	54	17	use	use	NOUN
issue-2216	54	18	and	and	CCONJ
issue-2216	54	19	construction	construction	NOUN
issue-2216	54	20	of	of	ADP
issue-2216	54	21	real	real	ADJ
issue-2216	54	22	estate	estate	NOUN
issue-2216	54	23	,	,	PUNCT
issue-2216	54	24	stimulating	stimulate	VERB
issue-2216	54	25	the	the	DET
issue-2216	54	26	development	development	NOUN
issue-2216	54	27	of	of	ADP
issue-2216	54	28	a	a	DET
issue-2216	54	29	particular	particular	ADJ
issue-2216	54	30	sector	sector	NOUN
issue-2216	54	31	of	of	ADP
issue-2216	54	32	the	the	DET
issue-2216	54	33	real	real	ADJ
issue-2216	54	34	estate	estate	NOUN
issue-2216	54	35	market	market	NOUN
issue-2216	54	36	.	.	PUNCT
issue-2216	55	1	currently	currently	ADV
issue-2216	55	2	,	,	PUNCT
issue-2216	55	3	real	real	ADJ
issue-2216	55	4	estate	estate	NOUN
issue-2216	55	5	tax	tax	NOUN
issue-2216	55	6	exists	exist	VERB
issue-2216	55	7	in	in	ADP
issue-2216	55	8	about	about	ADV
issue-2216	55	9	130	130	NUM
issue-2216	55	10	countries	country	NOUN
issue-2216	55	11	around	around	ADP
issue-2216	55	12	the	the	DET
issue-2216	55	13	world	world	NOUN
issue-2216	55	14	,	,	PUNCT
issue-2216	55	15	but	but	CCONJ
issue-2216	55	16	its	its	PRON
issue-2216	55	17	importance	importance	NOUN
issue-2216	55	18	in	in	ADP
issue-2216	55	19	budgeting	budget	VERB
issue-2216	55	20	varies	varie	NOUN
issue-2216	55	21	.	.	PUNCT
issue-2216	56	1	the	the	DET
issue-2216	56	2	possibility	possibility	NOUN
issue-2216	56	3	of	of	ADP
issue-2216	56	4	introducing	introduce	VERB
issue-2216	56	5	a	a	DET
issue-2216	56	6	real	real	ADJ
issue-2216	56	7	estate	estate	NOUN
issue-2216	56	8	tax	tax	NOUN
issue-2216	56	9	in	in	ADP
issue-2216	56	10	ukraine	ukraine	NOUN
issue-2216	56	11	was	be	AUX
issue-2216	56	12	first	first	ADV
issue-2216	56	13	discussed	discuss	VERB
issue-2216	56	14	in	in	ADP
issue-2216	56	15	the	the	DET
issue-2216	56	16	early	early	ADJ
issue-2216	56	17	1990s	1990	NOUN
issue-2216	56	18	.	.	PUNCT
issue-2216	57	1	the	the	DET
issue-2216	57	2	first	first	ADJ
issue-2216	57	3	step	step	NOUN
issue-2216	57	4	in	in	ADP
issue-2216	57	5	introducing	introduce	VERB
issue-2216	57	6	a	a	DET
issue-2216	57	7	real	real	ADJ
issue-2216	57	8	estate	estate	NOUN
issue-2216	57	9	tax	tax	NOUN
issue-2216	57	10	was	be	AUX
issue-2216	57	11	taken	take	VERB
issue-2216	57	12	during	during	ADP
issue-2216	57	13	the	the	DET
issue-2216	57	14	implementation	implementation	NOUN
issue-2216	57	15	of	of	ADP
issue-2216	57	16	projects	project	NOUN
issue-2216	57	17	in	in	ADP
issue-2216	57	18	ivano	ivano	NOUN
issue-2216	57	19	-	-	PUNCT
issue-2216	57	20	frankivsk	frankivsk	NOUN
issue-2216	57	21	and	and	CCONJ
issue-2216	57	22	luhansk	luhansk	NOUN
issue-2216	57	23	oblasts	oblast	NOUN
issue-2216	57	24	,	,	PUNCT
issue-2216	57	25	where	where	SCONJ
issue-2216	57	26	a	a	DET
issue-2216	57	27	simplified	simplified	ADJ
issue-2216	57	28	form	form	NOUN
issue-2216	57	29	of	of	ADP
issue-2216	57	30	taxation	taxation	NOUN
issue-2216	57	31	was	be	AUX
issue-2216	57	32	modelled	model	VERB
issue-2216	57	33	based	base	VERB
issue-2216	57	34	on	on	ADP
issue-2216	57	35	very	very	ADV
issue-2216	57	36	low	low	ADJ
issue-2216	57	37	tax	tax	NOUN
issue-2216	57	38	rates	rate	NOUN
issue-2216	57	39	per	per	ADP
issue-2216	57	40	square	square	ADJ
issue-2216	57	41	metre	metre	NOUN
issue-2216	57	42	of	of	ADP
issue-2216	57	43	building	building	NOUN
issue-2216	57	44	area	area	NOUN
issue-2216	57	45	(	(	PUNCT
issue-2216	57	46	0.1	0.1	NUM
issue-2216	57	47	uah	uah	NOUN
issue-2216	57	48	for	for	ADP
issue-2216	57	49	residential	residential	ADJ
issue-2216	57	50	and	and	CCONJ
issue-2216	57	51	2.9	2.9	NUM
issue-2216	57	52	uah	uah	NOUN
issue-2216	57	53	for	for	ADP
issue-2216	57	54	commercial	commercial	ADJ
issue-2216	57	55	buildings	building	NOUN
issue-2216	57	56	)	)	PUNCT
issue-2216	57	57	.	.	PUNCT
issue-2216	58	1	even	even	ADV
issue-2216	58	2	so	so	ADV
issue-2216	58	3	,	,	PUNCT
issue-2216	58	4	additional	additional	ADJ
issue-2216	58	5	revenues	revenue	NOUN
issue-2216	58	6	from	from	ADP
issue-2216	58	7	this	this	DET
issue-2216	58	8	tax	tax	NOUN
issue-2216	58	9	accounted	account	VERB
issue-2216	58	10	for	for	ADP
issue-2216	58	11	an	an	DET
issue-2216	58	12	average	average	NOUN
issue-2216	58	13	of	of	ADP
issue-2216	58	14	25	25	NUM
issue-2216	58	15	%	%	NOUN
issue-2216	58	16	of	of	ADP
issue-2216	58	17	the	the	DET
issue-2216	58	18	revenues	revenue	NOUN
issue-2216	58	19	of	of	ADP
issue-2216	58	20	the	the	DET
issue-2216	58	21	lowest	low	ADJ
issue-2216	58	22	level	level	NOUN
issue-2216	58	23	budgets	budget	NOUN
issue-2216	58	24	from	from	ADP
issue-2216	58	25	their	their	PRON
issue-2216	58	26	own	own	ADJ
issue-2216	58	27	sources	source	NOUN
issue-2216	58	28	(	(	PUNCT
issue-2216	58	29	maistrenko	maistrenko	ADJ
issue-2216	58	30	,	,	PUNCT
issue-2216	58	31	2010	2010	NUM
issue-2216	58	32	)	)	PUNCT
issue-2216	58	33	.	.	PUNCT
issue-2216	59	1	real	real	ADJ
issue-2216	59	2	estate	estate	NOUN
issue-2216	59	3	tax	tax	NOUN
issue-2216	59	4	is	be	AUX
issue-2216	59	5	an	an	DET
issue-2216	59	6	exclusively	exclusively	ADV
issue-2216	59	7	local	local	ADJ
issue-2216	59	8	tax	tax	NOUN
issue-2216	59	9	in	in	ADP
issue-2216	59	10	the	the	DET
issue-2216	59	11	eu	eu	PROPN
issue-2216	59	12	.	.	PUNCT
issue-2216	60	1	the	the	DET
issue-2216	60	2	share	share	NOUN
issue-2216	60	3	of	of	ADP
issue-2216	60	4	this	this	DET
issue-2216	60	5	tax	tax	NOUN
issue-2216	60	6	in	in	ADP
issue-2216	60	7	local	local	ADJ
issue-2216	60	8	budget	budget	NOUN
issue-2216	60	9	revenues	revenue	NOUN
issue-2216	60	10	ranges	range	VERB
issue-2216	60	11	from	from	ADP
issue-2216	60	12	10	10	NUM
issue-2216	60	13	%	%	NOUN
issue-2216	60	14	in	in	ADP
issue-2216	60	15	denmark	denmark	PROPN
issue-2216	60	16	,	,	PUNCT
issue-2216	60	17	finland	finland	PROPN
issue-2216	60	18	,	,	PUNCT
issue-2216	60	19	greece	greece	PROPN
issue-2216	60	20	,	,	PUNCT
issue-2216	60	21	and	and	CCONJ
issue-2216	60	22	luxembourg	luxembourg	PROPN
issue-2216	60	23	to	to	ADP
issue-2216	60	24	50	50	NUM
issue-2216	60	25	%	%	NOUN
issue-2216	60	26	in	in	ADP
issue-2216	60	27	belgium	belgium	PROPN
issue-2216	60	28	,	,	PUNCT
issue-2216	60	29	latvia	latvia	PROPN
issue-2216	60	30	,	,	PUNCT
issue-2216	60	31	lithuania	lithuania	PROPN
issue-2216	60	32	,	,	PUNCT
issue-2216	60	33	poland	poland	PROPN
issue-2216	60	34	,	,	PUNCT
issue-2216	60	35	slovakia	slovakia	PROPN
issue-2216	60	36	,	,	PUNCT
issue-2216	60	37	slovenia	slovenia	PROPN
issue-2216	60	38	,	,	PUNCT
issue-2216	60	39	spain	spain	PROPN
issue-2216	60	40	,	,	PUNCT
issue-2216	60	41	and	and	CCONJ
issue-2216	60	42	almost	almost	ADV
issue-2216	60	43	100	100	NUM
issue-2216	60	44	%	%	NOUN
issue-2216	60	45	in	in	ADP
issue-2216	60	46	the	the	DET
issue-2216	60	47	uk	uk	PROPN
issue-2216	60	48	,	,	PUNCT
issue-2216	60	49	estonia	estonia	PROPN
issue-2216	60	50	,	,	PUNCT
issue-2216	60	51	and	and	CCONJ
issue-2216	60	52	ireland	ireland	NOUN
issue-2216	60	53	.	.	PUNCT
issue-2216	61	1	in	in	ADP
issue-2216	61	2	addition	addition	NOUN
issue-2216	61	3	,	,	PUNCT
issue-2216	61	4	the	the	DET
issue-2216	61	5	experience	experience	NOUN
issue-2216	61	6	of	of	ADP
issue-2216	61	7	central	central	ADJ
issue-2216	61	8	and	and	CCONJ
issue-2216	61	9	eastern	eastern	ADJ
issue-2216	61	10	european	european	ADJ
issue-2216	61	11	countries	country	NOUN
issue-2216	61	12	shows	show	VERB
issue-2216	61	13	that	that	SCONJ
issue-2216	61	14	tax	tax	NOUN
issue-2216	61	15	administration	administration	NOUN
issue-2216	61	16	can	can	AUX
issue-2216	61	17	be	be	AUX
issue-2216	61	18	greatly	greatly	ADV
issue-2216	61	19	facilitated	facilitate	VERB
issue-2216	61	20	by	by	ADP
issue-2216	61	21	setting	set	VERB
issue-2216	61	22	the	the	DET
issue-2216	61	23	tax	tax	NOUN
issue-2216	61	24	rate	rate	NOUN
issue-2216	61	25	depending	depend	VERB
issue-2216	61	26	on	on	ADP
issue-2216	61	27	the	the	DET
issue-2216	61	28	area	area	NOUN
issue-2216	61	29	and	and	CCONJ
issue-2216	61	30	location	location	NOUN
issue-2216	61	31	of	of	ADP
issue-2216	61	32	the	the	DET
issue-2216	61	33	taxable	taxable	ADJ
issue-2216	61	34	object	object	NOUN
issue-2216	61	35	rather	rather	ADV
issue-2216	61	36	than	than	ADP
issue-2216	61	37	on	on	ADP
issue-2216	61	38	its	its	PRON
issue-2216	61	39	value	value	NOUN
issue-2216	61	40	(	(	PUNCT
issue-2216	61	41	maistrenko	maistrenko	ADJ
issue-2216	61	42	,	,	PUNCT
issue-2216	61	43	2010	2010	NUM
issue-2216	61	44	)	)	PUNCT
issue-2216	61	45	.	.	PUNCT
issue-2216	62	1	today	today	NOUN
issue-2216	62	2	,	,	PUNCT
issue-2216	62	3	the	the	DET
issue-2216	62	4	tax	tax	NOUN
issue-2216	62	5	on	on	ADP
issue-2216	62	6	immovable	immovable	ADJ
issue-2216	62	7	property	property	NOUN
issue-2216	62	8	other	other	ADJ
issue-2216	62	9	than	than	ADP
issue-2216	62	10	land	land	NOUN
issue-2216	62	11	plots	plot	NOUN
issue-2216	62	12	ranks	rank	VERB
issue-2216	62	13	third	third	ADV
issue-2216	62	14	in	in	ADP
issue-2216	62	15	the	the	DET
issue-2216	62	16	structure	structure	NOUN
issue-2216	62	17	of	of	ADP
issue-2216	62	18	local	local	ADJ
issue-2216	62	19	budget	budget	NOUN
issue-2216	62	20	revenues	revenue	NOUN
issue-2216	62	21	(	(	PUNCT
issue-2216	62	22	table	table	NOUN
issue-2216	62	23	1	1	NUM
issue-2216	62	24	,	,	PUNCT
issue-2216	62	25	figure	figure	NOUN
issue-2216	62	26	1	1	NUM
issue-2216	62	27	)	)	PUNCT
issue-2216	62	28	,	,	PUNCT
issue-2216	62	29	and	and	CCONJ
issue-2216	62	30	there	there	PRON
issue-2216	62	31	are	be	VERB
issue-2216	62	32	annual	annual	ADJ
issue-2216	62	33	trends	trend	NOUN
issue-2216	62	34	towards	towards	ADP
issue-2216	62	35	an	an	DET
issue-2216	62	36	increase	increase	NOUN
issue-2216	62	37	in	in	ADP
issue-2216	62	38	its	its	PRON
issue-2216	62	39	share	share	NOUN
issue-2216	62	40	in	in	ADP
issue-2216	62	41	the	the	DET
issue-2216	62	42	overall	overall	ADJ
issue-2216	62	43	structure	structure	NOUN
issue-2216	62	44	.	.	PUNCT
issue-2216	63	1	the	the	DET
issue-2216	63	2	analysis	analysis	NOUN
issue-2216	63	3	of	of	ADP
issue-2216	63	4	the	the	DET
issue-2216	63	5	structure	structure	NOUN
issue-2216	63	6	of	of	ADP
issue-2216	63	7	tax	tax	NOUN
issue-2216	63	8	revenues	revenue	NOUN
issue-2216	63	9	made	make	VERB
issue-2216	63	10	it	it	PRON
issue-2216	63	11	possible	possible	ADJ
issue-2216	63	12	to	to	PART
issue-2216	63	13	conclude	conclude	VERB
issue-2216	63	14	that	that	SCONJ
issue-2216	63	15	the	the	DET
issue-2216	63	16	largest	large	ADJ
issue-2216	63	17	level	level	NOUN
issue-2216	63	18	of	of	ADP
issue-2216	63	19	revenues	revenue	NOUN
issue-2216	63	20	is	be	AUX
issue-2216	63	21	accounted	account	VERB
issue-2216	63	22	for	for	ADP
issue-2216	63	23	by	by	ADP
issue-2216	63	24	the	the	DET
issue-2216	63	25	single	single	ADJ
issue-2216	63	26	tax	tax	NOUN
issue-2216	63	27	(	(	PUNCT
issue-2216	63	28	51.5	51.5	NUM
issue-2216	63	29	%	%	NOUN
issue-2216	63	30	in	in	ADP
issue-2216	63	31	2021	2021	NUM
issue-2216	63	32	)	)	PUNCT
issue-2216	63	33	and	and	CCONJ
issue-2216	63	34	land	land	NOUN
issue-2216	63	35	tax	tax	NOUN
issue-2216	63	36	(	(	PUNCT
issue-2216	63	37	39.2	39.2	NUM
issue-2216	63	38	%	%	NOUN
issue-2216	63	39	in	in	ADP
issue-2216	63	40	2021	2021	NUM
issue-2216	63	41	)	)	PUNCT
issue-2216	63	42	.	.	PUNCT
issue-2216	64	1	tax	tax	NOUN
issue-2216	64	2	revenues	revenue	NOUN
issue-2216	64	3	from	from	ADP
issue-2216	64	4	property	property	NOUN
issue-2216	64	5	other	other	ADJ
issue-2216	64	6	than	than	ADP
issue-2216	64	7	land	land	NOUN
issue-2216	64	8	in	in	ADP
issue-2216	64	9	2021	2021	NUM
issue-2216	64	10	amounted	amount	VERB
issue-2216	64	11	to	to	ADP
issue-2216	64	12	8.7	8.7	NUM
issue-2216	64	13	%	%	NOUN
issue-2216	64	14	,	,	PUNCT
issue-2216	64	15	which	which	PRON
issue-2216	64	16	is	be	AUX
issue-2216	64	17	more	more	ADJ
issue-2216	64	18	than	than	ADP
issue-2216	64	19	1.1	1.1	NUM
issue-2216	64	20	%	%	NOUN
issue-2216	64	21	more	more	ADJ
issue-2216	64	22	than	than	ADP
issue-2216	64	23	in	in	ADP
issue-2216	64	24	the	the	DET
issue-2216	64	25	previous	previous	ADJ
issue-2216	64	26	year	year	NOUN
issue-2216	64	27	and	and	CCONJ
issue-2216	64	28	2.7	2.7	NUM
issue-2216	64	29	%	%	NOUN
issue-2216	64	30	more	more	ADJ
issue-2216	64	31	than	than	ADP
issue-2216	64	32	in	in	ADP
issue-2216	64	33	2018	2018	NUM
issue-2216	64	34	.	.	PUNCT
issue-2216	65	1	land	land	NOUN
issue-2216	65	2	tax	tax	NOUN
issue-2216	65	3	revenues	revenue	NOUN
issue-2216	65	4	in	in	ADP
issue-2216	65	5	2022	2022	NUM
issue-2216	65	6	amounted	amount	VERB
issue-2216	65	7	to	to	ADP
issue-2216	65	8	29.6	29.6	NUM
issue-2216	65	9	billion	billion	NUM
issue-2216	65	10	uah	uah	NOUN
issue-2216	65	11	,	,	PUNCT
issue-2216	65	12	which	which	PRON
issue-2216	65	13	is	be	AUX
issue-2216	65	14	16.2	16.2	NUM
issue-2216	65	15	%	%	NOUN
issue-2216	65	16	less	less	ADJ
issue-2216	65	17	than	than	ADP
issue-2216	65	18	in	in	ADP
issue-2216	65	19	2021	2021	NUM
issue-2216	65	20	.	.	PUNCT
issue-2216	66	1	unfortunately	unfortunately	ADV
issue-2216	66	2	,	,	PUNCT
issue-2216	66	3	local	local	ADJ
issue-2216	66	4	budgets	budget	NOUN
issue-2216	66	5	did	do	AUX
issue-2216	66	6	not	not	PART
issue-2216	66	7	receive	receive	VERB
issue-2216	66	8	5.7	5.7	NUM
issue-2216	66	9	billion	billion	NUM
issue-2216	66	10	uah	uah	NOUN
issue-2216	66	11	in	in	ADP
issue-2216	66	12	land	land	NOUN
issue-2216	66	13	payments	payment	NOUN
issue-2216	66	14	.	.	PUNCT
issue-2216	67	1	property	property	NOUN
issue-2216	67	2	tax	tax	NOUN
issue-2216	67	3	was	be	AUX
issue-2216	67	4	under	under	ADV
issue-2216	67	5	-	-	PUNCT
issue-2216	67	6	received	receive	VERB
issue-2216	67	7	by	by	ADP
issue-2216	67	8	baltic	baltic	ADJ
issue-2216	67	9	journal	journal	PROPN
issue-2216	67	10	of	of	ADP
issue-2216	67	11	economic	economic	ADJ
issue-2216	67	12	studies	study	NOUN
issue-2216	67	13	186	186	NUM
issue-2216	67	14	vol	vol	NOUN
issue-2216	67	15	.	.	PROPN
issue-2216	68	1	9	9	NUM
issue-2216	68	2	no	no	NOUN
issue-2216	68	3	.	.	NOUN
issue-2216	68	4	4	4	NUM
issue-2216	68	5	,	,	PUNCT
issue-2216	68	6	2023	2023	NUM
issue-2216	68	7	table	table	NOUN
issue-2216	68	8	1	1	NUM
issue-2216	68	9	tax	tax	NOUN
issue-2216	68	10	revenues	revenue	NOUN
issue-2216	68	11	of	of	ADP
issue-2216	68	12	the	the	DET
issue-2216	68	13	consolidated	consolidated	ADJ
issue-2216	68	14	budget	budget	NOUN
issue-2216	68	15	of	of	ADP
issue-2216	68	16	ukraine	ukraine	NOUN
issue-2216	68	17	,	,	PUNCT
issue-2216	68	18	million	million	NUM
issue-2216	68	19	uah	uah	ADJ
issue-2216	68	20	2018	2018	NUM
issue-2216	68	21	2019	2019	NUM
issue-2216	68	22	2020	2020	NUM
issue-2216	68	23	2021	2021	NUM
issue-2216	68	24	tax	tax	NOUN
issue-2216	68	25	revenues	revenue	NOUN
issue-2216	68	26	986	986	NUM
issue-2216	68	27	348,50	348,50	NUM
issue-2216	68	28	1	1	NUM
issue-2216	68	29	070	070	NUM
issue-2216	68	30	321,80	321,80	NOUN
issue-2216	68	31	1	1	NUM
issue-2216	68	32	136	136	NUM
issue-2216	68	33	687,20	687,20	NUM
issue-2216	68	34	1	1	NUM
issue-2216	68	35	453	453	NUM
issue-2216	68	36	804,10	804,10	NOUN
issue-2216	68	37	local	local	ADJ
issue-2216	68	38	taxes	taxis	NOUN
issue-2216	68	39	and	and	CCONJ
issue-2216	68	40	fees	fee	NOUN
issue-2216	68	41	61	61	NUM
issue-2216	68	42	025,70	025,70	NOUN
issue-2216	68	43	73	73	NUM
issue-2216	68	44	575,60	575,60	NOUN
issue-2216	68	45	75	75	NUM
issue-2216	68	46	686,30	686,30	NOUN
issue-2216	68	47	89	89	NUM
issue-2216	68	48	896,60	896,60	NUM
issue-2216	68	49	property	property	NOUN
issue-2216	68	50	tax	tax	NOUN
issue-2216	68	51	31	31	NUM
issue-2216	68	52	272,00	272,00	NUM
issue-2216	68	53	37	37	NUM
issue-2216	68	54	993,90	993,90	NUM
issue-2216	68	55	37	37	NUM
issue-2216	68	56	433,40	433,40	NUM
issue-2216	68	57	43	43	NUM
issue-2216	68	58	242,70	242,70	NOUN
issue-2216	68	59	land	land	NOUN
issue-2216	68	60	tax	tax	NOUN
issue-2216	68	61	and	and	CCONJ
issue-2216	68	62	land	land	NOUN
issue-2216	68	63	rent	rent	NOUN
issue-2216	68	64	27	27	NUM
issue-2216	68	65	321,10	321,10	NUM
issue-2216	68	66	32	32	NUM
issue-2216	68	67	835,70	835,70	NOUN
issue-2216	68	68	31	31	NUM
issue-2216	68	69	471,70	471,70	NUM
issue-2216	68	70	35	35	NUM
issue-2216	68	71	263,30	263,30	NUM
issue-2216	68	72	tax	tax	NOUN
issue-2216	68	73	on	on	ADP
issue-2216	68	74	property	property	NOUN
issue-2216	68	75	other	other	ADJ
issue-2216	68	76	than	than	ADP
issue-2216	68	77	a	a	DET
issue-2216	68	78	land	land	NOUN
issue-2216	68	79	plot	plot	NOUN
issue-2216	68	80	3	3	NUM
issue-2216	68	81	636,00	636,00	NUM
issue-2216	68	82	4	4	NUM
issue-2216	68	83	882,20	882,20	NUM
issue-2216	68	84	5	5	NUM
issue-2216	68	85	758,90	758,90	NOUN
issue-2216	68	86	7	7	NUM
issue-2216	68	87	821,10	821,10	NUM
issue-2216	68	88	transport	transport	NOUN
issue-2216	68	89	tax	tax	NOUN
issue-2216	68	90	314,90	314,90	NUM
issue-2216	68	91	276,00	276,00	PROPN
issue-2216	68	92	202,80	202,80	NUM
issue-2216	68	93	158,30	158,30	NUM
issue-2216	68	94	single	single	ADJ
issue-2216	68	95	tax	tax	NOUN
issue-2216	68	96	29	29	NUM
issue-2216	68	97	564,20	564,20	NUM
issue-2216	68	98	35	35	NUM
issue-2216	68	99	270,20	270,20	NUM
issue-2216	68	100	38	38	NUM
issue-2216	68	101	031,00	031,00	NOUN
issue-2216	68	102	46	46	NUM
issue-2216	68	103	282,40	282,40	NUM
issue-2216	68	104	tourist	tourist	NOUN
issue-2216	68	105	tax	tax	NOUN
issue-2216	68	106	90,70	90,70	ADP
issue-2216	68	107	196,20	196,20	NUM
issue-2216	68	108	130,60	130,60	ADJ
issue-2216	68	109	244	244	NUM
issue-2216	68	110	charges	charge	NOUN
issue-2216	68	111	for	for	ADP
issue-2216	68	112	car	car	NOUN
issue-2216	68	113	parking	parking	NOUN
issue-2216	68	114	spaces	space	VERB
issue-2216	68	115	99,90	99,90	NUM
issue-2216	68	116	114,90	114,90	NUM
issue-2216	68	117	91,20	91,20	PROPN
issue-2216	68	118	99,3	99,3	NUM
issue-2216	68	119	source	source	NOUN
issue-2216	68	120	:	:	PUNCT
issue-2216	68	121	(	(	PUNCT
issue-2216	68	122	budget	budget	NOUN
issue-2216	68	123	of	of	ADP
issue-2216	68	124	ukraine	ukraine	NOUN
issue-2216	68	125	2020	2020	NUM
issue-2216	68	126	:	:	PUNCT
issue-2216	68	127	statistical	statistical	ADJ
issue-2216	68	128	collection	collection	NOUN
issue-2216	68	129	,	,	PUNCT
issue-2216	68	130	2021	2021	NUM
issue-2216	68	131	;	;	PUNCT
issue-2216	68	132	budget	budget	NOUN
issue-2216	68	133	of	of	ADP
issue-2216	68	134	ukraine	ukraine	NOUN
issue-2216	68	135	2021	2021	NUM
issue-2216	68	136	:	:	PUNCT
issue-2216	68	137	statistical	statistical	ADJ
issue-2216	68	138	collection	collection	NOUN
issue-2216	68	139	,	,	PUNCT
issue-2216	68	140	2022	2022	NUM
issue-2216	68	141	)	)	PUNCT
issue-2216	68	142	table	table	NOUN
issue-2216	68	143	2	2	NUM
issue-2216	68	144	tax	tax	NOUN
issue-2216	68	145	revenues	revenue	NOUN
issue-2216	68	146	to	to	ADP
issue-2216	68	147	local	local	ADJ
issue-2216	68	148	budgets	budget	NOUN
issue-2216	68	149	indicator	indicator	PROPN
issue-2216	68	150	kyiv	kyiv	PROPN
issue-2216	68	151	zaporizhzhia	zaporizhzhia	PROPN
issue-2216	68	152	odesa	odesa	PROPN
issue-2216	68	153	lviv	lviv	PROPN
issue-2216	68	154	2020	2020	NUM
issue-2216	68	155	2021	2021	NUM
issue-2216	68	156	2022	2022	NUM
issue-2216	68	157	2020	2020	NUM
issue-2216	68	158	2021	2021	NUM
issue-2216	68	159	2022	2022	NUM
issue-2216	68	160	2020	2020	NUM
issue-2216	68	161	2021	2021	NUM
issue-2216	68	162	2022	2022	NUM
issue-2216	68	163	2020	2020	NUM
issue-2216	68	164	2021	2021	NUM
issue-2216	68	165	2022	2022	NUM
issue-2216	68	166	personal	personal	ADJ
issue-2216	68	167	income	income	NOUN
issue-2216	68	168	tax	tax	NOUN
issue-2216	68	169	,	,	PUNCT
issue-2216	68	170	million	million	NUM
issue-2216	68	171	uah	uah	ADJ
issue-2216	68	172	4294	4294	NUM
issue-2216	68	173	20358	20358	NUM
issue-2216	68	174	31528,4	31528,4	NUM
issue-2216	69	1	3772,6	3772,6	NUM
issue-2216	70	1	4376,7	4376,7	NOUN
issue-2216	70	2	5212,8	5212,8	NUM
issue-2216	70	3	4675,5	4675,5	NUM
issue-2216	71	1	5638,9	5638,9	NOUN
issue-2216	71	2	6474,7	6474,7	NOUN
issue-2216	71	3	4644	4644	NUM
issue-2216	71	4	5379	5379	NUM
issue-2216	71	5	7570,4	7570,4	NUM
issue-2216	71	6	single	single	ADJ
issue-2216	71	7	tax	tax	NOUN
issue-2216	71	8	,	,	PUNCT
issue-2216	71	9	million	million	NUM
issue-2216	71	10	uah	uah	ADJ
issue-2216	71	11	2198	2198	NUM
issue-2216	71	12	9824	9824	NUM
issue-2216	72	1	11236,2	11236,2	NUM
issue-2216	72	2	191,8	191,8	NUM
issue-2216	72	3	1006,0	1006,0	NUM
issue-2216	72	4	945,6	945,6	NUM
issue-2216	72	5	1292,6	1292,6	NUM
issue-2216	72	6	1611	1611	NUM
issue-2216	72	7	1600	1600	NUM
issue-2216	72	8	1402,1	1402,1	NUM
issue-2216	72	9	1913,9	1913,9	NUM
issue-2216	72	10	2332,6	2332,6	NUM
issue-2216	72	11	land	land	NOUN
issue-2216	72	12	tax	tax	NOUN
issue-2216	72	13	and	and	CCONJ
issue-2216	72	14	land	land	NOUN
issue-2216	72	15	rent	rent	NOUN
issue-2216	72	16	,	,	PUNCT
issue-2216	72	17	million	million	NUM
issue-2216	72	18	uah	uah	NOUN
issue-2216	72	19	706	706	NUM
issue-2216	72	20	4439	4439	NUM
issue-2216	72	21	3739,4	3739,4	NUM
issue-2216	72	22	839	839	NUM
issue-2216	72	23	970,6	970,6	NUM
issue-2216	72	24	794,8	794,8	NOUN
issue-2216	73	1	623,9	623,9	ADJ
issue-2216	73	2	623,9	623,9	ADJ
issue-2216	73	3	598,7	598,7	NOUN
issue-2216	73	4	438	438	NUM
issue-2216	73	5	605,1	605,1	NUM
issue-2216	73	6	582,8	582,8	NUM
issue-2216	73	7	tax	tax	NOUN
issue-2216	73	8	on	on	ADP
issue-2216	73	9	property	property	NOUN
issue-2216	73	10	other	other	ADJ
issue-2216	73	11	than	than	ADP
issue-2216	73	12	land	land	NOUN
issue-2216	73	13	plots	plot	NOUN
issue-2216	73	14	,	,	PUNCT
issue-2216	73	15	million	million	NUM
issue-2216	73	16	uah	uah	NOUN
issue-2216	73	17	536	536	NUM
issue-2216	73	18	1774	1774	NUM
issue-2216	73	19	1805,8	1805,8	NUM
issue-2216	74	1	62,2	62,2	NUM
issue-2216	74	2	94,1	94,1	NUM
issue-2216	74	3	70,4	70,4	NOUN
issue-2216	74	4	276,5	276,5	NUM
issue-2216	74	5	276,5	276,5	NUM
issue-2216	74	6	324,9	324,9	NUM
issue-2216	74	7	209,6	209,6	NUM
issue-2216	74	8	300,5	300,5	NOUN
issue-2216	74	9	488,5	488,5	NOUN
issue-2216	74	10	excise	excise	NOUN
issue-2216	74	11	tax	tax	NOUN
issue-2216	74	12	on	on	ADP
issue-2216	74	13	sales	sale	NOUN
issue-2216	74	14	of	of	ADP
issue-2216	74	15	excisable	excisable	ADJ
issue-2216	74	16	goods	good	NOUN
issue-2216	74	17	by	by	ADP
issue-2216	74	18	retailers	retailer	NOUN
issue-2216	74	19	,	,	PUNCT
issue-2216	74	20	million	million	NUM
issue-2216	74	21	uah	uah	NOUN
issue-2216	74	22	431	431	NUM
issue-2216	74	23	901	901	NUM
issue-2216	74	24	1988,2	1988,2	NUM
issue-2216	74	25	337,7	337,7	NOUN
issue-2216	74	26	372,3	372,3	NUM
issue-2216	74	27	291,6	291,6	NUM
issue-2216	74	28	536,2	536,2	NUM
issue-2216	74	29	642,6	642,6	NUM
issue-2216	75	1	904	904	NUM
issue-2216	75	2	349,4	349,4	NUM
issue-2216	75	3	513,7	513,7	NUM
issue-2216	75	4	531,8	531,8	NUM
issue-2216	75	5	source	source	NOUN
issue-2216	75	6	:	:	PUNCT
issue-2216	75	7	based	base	VERB
issue-2216	75	8	on	on	ADP
issue-2216	75	9	(	(	PUNCT
issue-2216	75	10	information	information	NOUN
issue-2216	75	11	from	from	ADP
issue-2216	75	12	the	the	DET
issue-2216	75	13	official	official	ADJ
issue-2216	75	14	websites	website	NOUN
issue-2216	75	15	of	of	ADP
issue-2216	75	16	kyiv	kyiv	PROPN
issue-2216	75	17	city	city	PROPN
issue-2216	75	18	council	council	PROPN
issue-2216	75	19	,	,	PUNCT
issue-2216	75	20	zaporizhzhia	zaporizhzhia	PROPN
issue-2216	75	21	city	city	PROPN
issue-2216	75	22	council	council	PROPN
issue-2216	75	23	,	,	PUNCT
issue-2216	75	24	odesa	odesa	PROPN
issue-2216	75	25	city	city	PROPN
issue-2216	75	26	council	council	PROPN
issue-2216	75	27	,	,	PUNCT
issue-2216	75	28	lviv	lviv	PROPN
issue-2216	75	29	city	city	PROPN
issue-2216	75	30	council	council	PROPN
issue-2216	75	31	,	,	PUNCT
issue-2216	75	32	2023	2023	NUM
issue-2216	75	33	)	)	PUNCT
issue-2216	75	34	44,8	44,8	NOUN
issue-2216	75	35	6	6	NUM
issue-2216	75	36	0,5	0,5	NUM
issue-2216	75	37	48,4	48,4	NOUN
issue-2216	75	38	0,1	0,1	NUM
issue-2216	75	39	0,2	0,2	NUM
issue-2216	75	40	44,6	44,6	PROPN
issue-2216	75	41	6,6	6,6	NUM
issue-2216	75	42	0,4	0,4	NUM
issue-2216	75	43	47,9	47,9	NUM
issue-2216	75	44	0,3	0,3	NUM
issue-2216	75	45	0,2	0,2	NUM
issue-2216	75	46	41,6	41,6	NUM
issue-2216	75	47	7,6	7,6	NUM
issue-2216	75	48	0,3	0,3	NUM
issue-2216	75	49	50,2	50,2	NUM
issue-2216	75	50	0,2	0,2	NUM
issue-2216	75	51	0,1	0,1	NUM
issue-2216	75	52	39,2	39,2	NUM
issue-2216	75	53	8,7	8,7	NUM
issue-2216	75	54	0,2	0,2	NUM
issue-2216	75	55	51,5	51,5	NUM
issue-2216	75	56	0,3	0,3	NUM
issue-2216	75	57	0,1	0,1	NUM
issue-2216	75	58	0	0	NUM
issue-2216	75	59	%	%	NOUN
issue-2216	75	60	20	20	NUM
issue-2216	75	61	%	%	NOUN
issue-2216	75	62	40	40	NUM
issue-2216	75	63	%	%	NOUN
issue-2216	75	64	60	60	NUM
issue-2216	75	65	%	%	NOUN
issue-2216	75	66	80	80	NUM
issue-2216	75	67	%	%	NOUN
issue-2216	75	68	100	100	NUM
issue-2216	75	69	%	%	NOUN
issue-2216	75	70	2018	2018	NUM
issue-2216	75	71	2019	2019	NUM
issue-2216	75	72	2020	2020	NUM
issue-2216	75	73	2021	2021	NUM
issue-2216	75	74	charges	charge	NOUN
issue-2216	75	75	for	for	ADP
issue-2216	75	76	car	car	NOUN
issue-2216	75	77	parking	parking	NOUN
issue-2216	75	78	spaces	space	VERB
issue-2216	75	79	tourist	tourist	NOUN
issue-2216	75	80	tax	tax	NOUN
issue-2216	75	81	single	single	ADJ
issue-2216	75	82	tax	tax	NOUN
issue-2216	75	83	transport	transport	NOUN
issue-2216	75	84	tax	tax	NOUN
issue-2216	75	85	tax	tax	NOUN
issue-2216	75	86	on	on	ADP
issue-2216	75	87	property	property	NOUN
issue-2216	75	88	other	other	ADJ
issue-2216	75	89	than	than	ADP
issue-2216	75	90	a	a	DET
issue-2216	75	91	land	land	NOUN
issue-2216	75	92	plot	plot	NOUN
issue-2216	75	93	land	land	NOUN
issue-2216	75	94	tax	tax	NOUN
issue-2216	75	95	and	and	CCONJ
issue-2216	75	96	land	land	NOUN
issue-2216	75	97	rent	rent	NOUN
issue-2216	75	98	figure	figure	NOUN
issue-2216	75	99	1	1	NUM
issue-2216	75	100	.	.	PUNCT
issue-2216	75	101	structure	structure	NOUN
issue-2216	75	102	of	of	ADP
issue-2216	75	103	tax	tax	NOUN
issue-2216	75	104	revenues	revenue	NOUN
issue-2216	75	105	to	to	ADP
issue-2216	75	106	local	local	ADJ
issue-2216	75	107	budgets	budget	NOUN
issue-2216	75	108	source	source	NOUN
issue-2216	75	109	:	:	PUNCT
issue-2216	75	110	(	(	PUNCT
issue-2216	75	111	budget	budget	NOUN
issue-2216	75	112	of	of	ADP
issue-2216	75	113	ukraine	ukraine	NOUN
issue-2216	75	114	2020	2020	NUM
issue-2216	75	115	:	:	PUNCT
issue-2216	75	116	statistical	statistical	ADJ
issue-2216	75	117	collection	collection	NOUN
issue-2216	75	118	,	,	PUNCT
issue-2216	75	119	2021	2021	NUM
issue-2216	75	120	;	;	PUNCT
issue-2216	75	121	budget	budget	NOUN
issue-2216	75	122	of	of	ADP
issue-2216	75	123	ukraine	ukraine	NOUN
issue-2216	75	124	2021	2021	NUM
issue-2216	75	125	:	:	PUNCT
issue-2216	75	126	statistical	statistical	ADJ
issue-2216	75	127	collection	collection	NOUN
issue-2216	75	128	,	,	PUNCT
issue-2216	75	129	2022	2022	NUM
issue-2216	75	130	)	)	PUNCT
issue-2216	75	131	0.7	0.7	NUM
issue-2216	75	132	billion	billion	NUM
issue-2216	75	133	uah	uah	NOUN
issue-2216	75	134	(	(	PUNCT
issue-2216	75	135	less	less	ADJ
issue-2216	75	136	than	than	ADP
issue-2216	75	137	9.0	9.0	NUM
issue-2216	75	138	%	%	NOUN
issue-2216	75	139	)	)	PUNCT
issue-2216	75	140	.	.	PUNCT
issue-2216	76	1	the	the	DET
issue-2216	76	2	above	above	ADJ
issue-2216	76	3	is	be	AUX
issue-2216	76	4	due	due	ADJ
issue-2216	76	5	to	to	ADP
issue-2216	76	6	amendments	amendment	NOUN
issue-2216	76	7	to	to	ADP
issue-2216	76	8	the	the	DET
issue-2216	76	9	tax	tax	NOUN
issue-2216	76	10	legislation	legislation	NOUN
issue-2216	76	11	,	,	PUNCT
issue-2216	76	12	which	which	PRON
issue-2216	76	13	for	for	ADP
issue-2216	76	14	the	the	DET
issue-2216	76	15	period	period	NOUN
issue-2216	76	16	from	from	ADP
issue-2216	76	17	march	march	PROPN
issue-2216	76	18	2022	2022	NUM
issue-2216	76	19	to	to	ADP
issue-2216	76	20	31	31	NUM
issue-2216	76	21	december	december	PROPN
issue-2216	76	22	of	of	ADP
issue-2216	76	23	the	the	DET
issue-2216	76	24	year	year	NOUN
issue-2216	76	25	following	follow	VERB
issue-2216	76	26	the	the	DET
issue-2216	76	27	year	year	NOUN
issue-2216	76	28	in	in	ADP
issue-2216	76	29	which	which	PRON
issue-2216	76	30	martial	martial	ADJ
issue-2216	76	31	law	law	NOUN
issue-2216	76	32	is	be	AUX
issue-2216	76	33	terminated	terminate	VERB
issue-2216	76	34	or	or	CCONJ
issue-2216	76	35	cancelled	cancel	VERB
issue-2216	76	36	,	,	PUNCT
issue-2216	76	37	does	do	AUX
issue-2216	76	38	not	not	PART
issue-2216	76	39	charge	charge	VERB
issue-2216	76	40	and	and	CCONJ
issue-2216	76	41	pay	pay	VERB
issue-2216	76	42	land	land	NOUN
issue-2216	76	43	fees	fee	NOUN
issue-2216	76	44	(	(	PUNCT
issue-2216	76	45	land	land	NOUN
issue-2216	76	46	tax	tax	NOUN
issue-2216	76	47	and	and	CCONJ
issue-2216	76	48	rent	rent	NOUN
issue-2216	76	49	for	for	ADP
issue-2216	76	50	state	state	NOUN
issue-2216	76	51	and	and	CCONJ
issue-2216	76	52	municipally	municipally	ADV
issue-2216	76	53	owned	own	VERB
issue-2216	76	54	land	land	NOUN
issue-2216	76	55	plots	plot	NOUN
issue-2216	76	56	)	)	PUNCT
issue-2216	76	57	in	in	ADP
issue-2216	76	58	the	the	DET
issue-2216	76	59	territories	territory	NOUN
issue-2216	76	60	where	where	SCONJ
issue-2216	76	61	military	military	ADJ
issue-2216	76	62	operations	operation	NOUN
issue-2216	76	63	are	be	AUX
issue-2216	76	64	(	(	PUNCT
issue-2216	76	65	were	be	AUX
issue-2216	76	66	)	)	PUNCT
issue-2216	76	67	conducted	conduct	VERB
issue-2216	76	68	or	or	CCONJ
issue-2216	76	69	in	in	ADP
issue-2216	76	70	the	the	DET
issue-2216	76	71	territories	territory	NOUN
issue-2216	76	72	temporarily	temporarily	ADV
issue-2216	76	73	occupied	occupy	VERB
issue-2216	76	74	by	by	ADP
issue-2216	76	75	the	the	DET
issue-2216	76	76	armed	armed	ADJ
issue-2216	76	77	forces	force	NOUN
issue-2216	76	78	of	of	ADP
issue-2216	76	79	the	the	DET
issue-2216	76	80	russian	russian	PROPN
issue-2216	76	81	federation	federation	PROPN
issue-2216	76	82	(	(	PUNCT
issue-2216	76	83	information	information	NOUN
issue-2216	76	84	on	on	ADP
issue-2216	76	85	the	the	DET
issue-2216	76	86	execution	execution	NOUN
issue-2216	76	87	of	of	ADP
issue-2216	76	88	revenues	revenue	NOUN
issue-2216	76	89	of	of	ADP
issue-2216	76	90	the	the	DET
issue-2216	76	91	general	general	ADJ
issue-2216	76	92	fund	fund	NOUN
issue-2216	76	93	of	of	ADP
issue-2216	76	94	local	local	ADJ
issue-2216	76	95	budgets	budget	NOUN
issue-2216	76	96	for	for	ADP
issue-2216	76	97	2022	2022	NUM
issue-2216	76	98	,	,	PUNCT
issue-2216	76	99	2023	2023	NUM
issue-2216	76	100	)	)	PUNCT
issue-2216	76	101	.	.	PUNCT
issue-2216	77	1	taking	take	VERB
issue-2216	77	2	a	a	DET
issue-2216	77	3	deeper	deep	ADJ
issue-2216	77	4	glance	glance	NOUN
issue-2216	77	5	at	at	ADP
issue-2216	77	6	the	the	DET
issue-2216	77	7	revenue	revenue	NOUN
issue-2216	77	8	side	side	NOUN
issue-2216	77	9	of	of	ADP
issue-2216	77	10	the	the	DET
issue-2216	77	11	budgets	budget	NOUN
issue-2216	77	12	of	of	ADP
issue-2216	77	13	some	some	DET
issue-2216	77	14	ukrainian	ukrainian	ADJ
issue-2216	77	15	cities	city	NOUN
issue-2216	77	16	,	,	PUNCT
issue-2216	77	17	it	it	PRON
issue-2216	77	18	is	be	AUX
issue-2216	77	19	possible	possible	ADJ
issue-2216	77	20	to	to	PART
issue-2216	77	21	see	see	VERB
issue-2216	77	22	an	an	DET
issue-2216	77	23	upward	upward	ADJ
issue-2216	77	24	trend	trend	NOUN
issue-2216	77	25	in	in	ADP
issue-2216	77	26	the	the	DET
issue-2216	77	27	level	level	NOUN
issue-2216	77	28	of	of	ADP
issue-2216	77	29	tax	tax	NOUN
issue-2216	77	30	revenues	revenue	NOUN
issue-2216	77	31	from	from	ADP
issue-2216	77	32	baltic	baltic	ADJ
issue-2216	77	33	journal	journal	PROPN
issue-2216	77	34	of	of	ADP
issue-2216	77	35	economic	economic	ADJ
issue-2216	77	36	studies	study	NOUN
issue-2216	77	37	187	187	NUM
issue-2216	77	38	vol	vol	NOUN
issue-2216	77	39	.	.	PROPN
issue-2216	78	1	9	9	NUM
issue-2216	78	2	no	no	NOUN
issue-2216	78	3	.	.	NOUN
issue-2216	78	4	4	4	NUM
issue-2216	78	5	,	,	PUNCT
issue-2216	78	6	2023	2023	NUM
issue-2216	78	7	the	the	DET
issue-2216	78	8	levy	levy	NOUN
issue-2216	78	9	of	of	ADP
issue-2216	78	10	tax	tax	NOUN
issue-2216	78	11	on	on	ADP
issue-2216	78	12	property	property	NOUN
issue-2216	78	13	other	other	ADJ
issue-2216	78	14	than	than	ADP
issue-2216	78	15	land	land	NOUN
issue-2216	78	16	(	(	PUNCT
issue-2216	78	17	table	table	NOUN
issue-2216	78	18	2	2	NUM
issue-2216	78	19	)	)	PUNCT
issue-2216	78	20	,	,	PUNCT
issue-2216	78	21	in	in	ADP
issue-2216	78	22	particular	particular	ADJ
issue-2216	78	23	in	in	ADP
issue-2216	78	24	the	the	DET
issue-2216	78	25	cities	city	NOUN
issue-2216	78	26	of	of	ADP
issue-2216	78	27	kyiv	kyiv	ADJ
issue-2216	78	28	(	(	PUNCT
issue-2216	78	29	31.8	31.8	NUM
issue-2216	78	30	million	million	NUM
issue-2216	78	31	uah	uah	NOUN
issue-2216	78	32	more	more	ADJ
issue-2216	78	33	than	than	ADP
issue-2216	78	34	in	in	ADP
issue-2216	78	35	2021	2021	NUM
issue-2216	78	36	)	)	PUNCT
issue-2216	78	37	,	,	PUNCT
issue-2216	78	38	odesa	odesa	NOUN
issue-2216	78	39	(	(	PUNCT
issue-2216	78	40	48.4	48.4	NUM
issue-2216	78	41	million	million	NUM
issue-2216	78	42	uah	uah	NOUN
issue-2216	78	43	more	more	ADJ
issue-2216	78	44	than	than	ADP
issue-2216	78	45	in	in	ADP
issue-2216	78	46	2021	2021	NUM
issue-2216	78	47	)	)	PUNCT
issue-2216	78	48	,	,	PUNCT
issue-2216	78	49	lviv	lviv	NOUN
issue-2216	78	50	(	(	PUNCT
issue-2216	78	51	188	188	NUM
issue-2216	78	52	million	million	NUM
issue-2216	78	53	uah	uah	NOUN
issue-2216	78	54	more	more	ADJ
issue-2216	78	55	than	than	ADP
issue-2216	78	56	in	in	ADP
issue-2216	78	57	2021	2021	NUM
issue-2216	78	58	)	)	PUNCT
issue-2216	78	59	.	.	PUNCT
issue-2216	79	1	however	however	ADV
issue-2216	79	2	,	,	PUNCT
issue-2216	79	3	as	as	SCONJ
issue-2216	79	4	can	can	AUX
issue-2216	79	5	be	be	AUX
issue-2216	79	6	seen	see	VERB
issue-2216	79	7	in	in	ADP
issue-2216	79	8	zaporizhzhia	zaporizhzhia	PROPN
issue-2216	79	9	,	,	PUNCT
issue-2216	79	10	there	there	PRON
issue-2216	79	11	is	be	VERB
issue-2216	79	12	a	a	DET
issue-2216	79	13	decrease	decrease	NOUN
issue-2216	79	14	in	in	ADP
issue-2216	79	15	revenues	revenue	NOUN
issue-2216	79	16	(	(	PUNCT
issue-2216	79	17	by	by	ADP
issue-2216	79	18	23.7	23.7	NUM
issue-2216	79	19	million	million	NUM
issue-2216	79	20	uah	uah	NOUN
issue-2216	79	21	)	)	PUNCT
issue-2216	79	22	,	,	PUNCT
issue-2216	79	23	which	which	PRON
issue-2216	79	24	,	,	PUNCT
issue-2216	79	25	as	as	SCONJ
issue-2216	79	26	mentioned	mention	VERB
issue-2216	79	27	above	above	ADV
issue-2216	79	28	,	,	PUNCT
issue-2216	79	29	is	be	AUX
issue-2216	79	30	due	due	ADJ
issue-2216	79	31	to	to	ADP
issue-2216	79	32	the	the	DET
issue-2216	79	33	fact	fact	NOUN
issue-2216	79	34	that	that	SCONJ
issue-2216	79	35	this	this	DET
issue-2216	79	36	city	city	NOUN
issue-2216	79	37	was	be	AUX
issue-2216	79	38	classified	classify	VERB
issue-2216	79	39	as	as	ADP
issue-2216	79	40	a	a	DET
issue-2216	79	41	territory	territory	NOUN
issue-2216	79	42	where	where	SCONJ
issue-2216	79	43	military	military	ADJ
issue-2216	79	44	operations	operation	NOUN
issue-2216	79	45	are	be	AUX
issue-2216	79	46	(	(	PUNCT
issue-2216	79	47	were	be	AUX
issue-2216	79	48	)	)	PUNCT
issue-2216	79	49	conducted	conduct	VERB
issue-2216	79	50	and	and	CCONJ
issue-2216	79	51	taxpayers	taxpayer	NOUN
issue-2216	79	52	were	be	AUX
issue-2216	79	53	granted	grant	VERB
issue-2216	79	54	tax	tax	NOUN
issue-2216	79	55	privileges	privilege	NOUN
issue-2216	79	56	in	in	ADP
issue-2216	79	57	the	the	DET
issue-2216	79	58	form	form	NOUN
issue-2216	79	59	of	of	ADP
issue-2216	79	60	exemption	exemption	NOUN
issue-2216	79	61	from	from	ADP
issue-2216	79	62	this	this	DET
issue-2216	79	63	tax	tax	NOUN
issue-2216	79	64	.	.	PUNCT
issue-2216	80	1	the	the	DET
issue-2216	80	2	data	datum	NOUN
issue-2216	80	3	presented	present	VERB
issue-2216	80	4	in	in	ADP
issue-2216	80	5	the	the	DET
issue-2216	80	6	table	table	NOUN
issue-2216	80	7	allow	allow	VERB
issue-2216	80	8	to	to	PART
issue-2216	80	9	conclude	conclude	VERB
issue-2216	80	10	that	that	SCONJ
issue-2216	80	11	there	there	PRON
issue-2216	80	12	have	have	AUX
issue-2216	80	13	been	be	AUX
issue-2216	80	14	positive	positive	ADJ
issue-2216	80	15	changes	change	NOUN
issue-2216	80	16	in	in	ADP
issue-2216	80	17	the	the	DET
issue-2216	80	18	revenue	revenue	NOUN
issue-2216	80	19	side	side	NOUN
issue-2216	80	20	of	of	ADP
issue-2216	80	21	local	local	ADJ
issue-2216	80	22	budgets	budget	NOUN
issue-2216	80	23	,	,	PUNCT
issue-2216	80	24	as	as	SCONJ
issue-2216	80	25	there	there	PRON
issue-2216	80	26	is	be	VERB
issue-2216	80	27	a	a	DET
issue-2216	80	28	dynamics	dynamic	NOUN
issue-2216	80	29	of	of	ADP
issue-2216	80	30	growth	growth	NOUN
issue-2216	80	31	in	in	ADP
issue-2216	80	32	revenues	revenue	NOUN
issue-2216	80	33	from	from	ADP
issue-2216	80	34	the	the	DET
issue-2216	80	35	tax	tax	NOUN
issue-2216	80	36	on	on	ADP
issue-2216	80	37	real	real	ADJ
issue-2216	80	38	estate	estate	NOUN
issue-2216	80	39	other	other	ADJ
issue-2216	80	40	than	than	ADP
issue-2216	80	41	land	land	NOUN
issue-2216	80	42	and	and	CCONJ
issue-2216	80	43	other	other	ADJ
issue-2216	80	44	taxes	taxis	NOUN
issue-2216	80	45	.	.	PUNCT
issue-2216	81	1	however	however	ADV
issue-2216	81	2	,	,	PUNCT
issue-2216	81	3	the	the	DET
issue-2216	81	4	formation	formation	NOUN
issue-2216	81	5	of	of	ADP
issue-2216	81	6	a	a	DET
issue-2216	81	7	theoretical	theoretical	ADJ
issue-2216	81	8	framework	framework	NOUN
issue-2216	81	9	for	for	ADP
issue-2216	81	10	the	the	DET
issue-2216	81	11	study	study	NOUN
issue-2216	81	12	will	will	AUX
issue-2216	81	13	create	create	VERB
issue-2216	81	14	the	the	DET
issue-2216	81	15	basis	basis	NOUN
issue-2216	81	16	for	for	ADP
issue-2216	81	17	effective	effective	ADJ
issue-2216	81	18	tax	tax	NOUN
issue-2216	81	19	collection	collection	NOUN
issue-2216	81	20	.	.	PUNCT
issue-2216	82	1	3	3	X
issue-2216	82	2	.	.	X
issue-2216	82	3	problematic	problematic	ADJ
issue-2216	82	4	issues	issue	NOUN
issue-2216	82	5	in	in	ADP
issue-2216	82	6	the	the	DET
issue-2216	82	7	collection	collection	NOUN
issue-2216	82	8	of	of	ADP
issue-2216	82	9	tax	tax	NOUN
issue-2216	82	10	on	on	ADP
issue-2216	82	11	immovable	immovable	ADJ
issue-2216	82	12	property	property	NOUN
issue-2216	82	13	other	other	ADJ
issue-2216	82	14	than	than	ADP
issue-2216	82	15	land	land	NOUN
issue-2216	82	16	plots	plot	NOUN
issue-2216	82	17	when	when	SCONJ
issue-2216	82	18	studying	study	VERB
issue-2216	82	19	the	the	DET
issue-2216	82	20	mechanism	mechanism	NOUN
issue-2216	82	21	of	of	ADP
issue-2216	82	22	levying	levy	VERB
issue-2216	82	23	tax	tax	NOUN
issue-2216	82	24	on	on	ADP
issue-2216	82	25	immovable	immovable	ADJ
issue-2216	82	26	property	property	NOUN
issue-2216	82	27	other	other	ADJ
issue-2216	82	28	than	than	ADP
issue-2216	82	29	a	a	DET
issue-2216	82	30	land	land	NOUN
issue-2216	82	31	plot	plot	NOUN
issue-2216	82	32	,	,	PUNCT
issue-2216	82	33	it	it	PRON
issue-2216	82	34	is	be	AUX
issue-2216	82	35	advisable	advisable	ADJ
issue-2216	82	36	to	to	PART
issue-2216	82	37	consider	consider	VERB
issue-2216	82	38	the	the	DET
issue-2216	82	39	conceptual	conceptual	ADJ
issue-2216	82	40	framework	framework	NOUN
issue-2216	82	41	.	.	PUNCT
issue-2216	83	1	the	the	DET
issue-2216	83	2	tc	tc	NOUN
issue-2216	83	3	of	of	ADP
issue-2216	83	4	ukraine	ukraine	PROPN
issue-2216	83	5	uses	use	VERB
issue-2216	83	6	the	the	DET
issue-2216	83	7	terms	term	NOUN
issue-2216	83	8	"	"	PUNCT
issue-2216	83	9	administration	administration	NOUN
issue-2216	83	10	"	"	PUNCT
issue-2216	83	11	and	and	CCONJ
issue-2216	83	12	"	"	PUNCT
issue-2216	83	13	collection	collection	NOUN
issue-2216	83	14	"	"	PUNCT
issue-2216	83	15	of	of	ADP
issue-2216	83	16	taxes	taxis	NOUN
issue-2216	83	17	,	,	PUNCT
issue-2216	83	18	fees	fee	NOUN
issue-2216	83	19	and	and	CCONJ
issue-2216	83	20	charges	charge	NOUN
issue-2216	83	21	.	.	PUNCT
issue-2216	84	1	the	the	DET
issue-2216	84	2	legislator	legislator	NOUN
issue-2216	84	3	uses	use	VERB
issue-2216	84	4	the	the	DET
issue-2216	84	5	first	first	ADJ
issue-2216	84	6	category	category	NOUN
issue-2216	84	7	in	in	ADP
issue-2216	84	8	the	the	DET
issue-2216	84	9	title	title	NOUN
issue-2216	84	10	of	of	ADP
issue-2216	84	11	the	the	DET
issue-2216	84	12	chapter	chapter	NOUN
issue-2216	84	13	of	of	ADP
issue-2216	84	14	the	the	DET
issue-2216	84	15	main	main	ADJ
issue-2216	84	16	tax	tax	NOUN
issue-2216	84	17	law	law	NOUN
issue-2216	84	18	and	and	CCONJ
issue-2216	84	19	explains	explain	VERB
issue-2216	84	20	that	that	SCONJ
issue-2216	84	21	the	the	DET
issue-2216	84	22	procedure	procedure	NOUN
issue-2216	84	23	for	for	ADP
issue-2216	84	24	administering	administer	VERB
issue-2216	84	25	taxes	taxis	NOUN
issue-2216	84	26	and	and	CCONJ
issue-2216	84	27	fees	fee	NOUN
issue-2216	84	28	is	be	AUX
issue-2216	84	29	defined	define	VERB
issue-2216	84	30	in	in	ADP
issue-2216	84	31	section	section	NOUN
issue-2216	84	32	i	i	PRON
issue-2216	84	33	of	of	ADP
issue-2216	84	34	the	the	DET
issue-2216	84	35	code	code	NOUN
issue-2216	84	36	.	.	PUNCT
issue-2216	85	1	however	however	ADV
issue-2216	85	2	,	,	PUNCT
issue-2216	85	3	the	the	DET
issue-2216	85	4	scope	scope	NOUN
issue-2216	85	5	of	of	ADP
issue-2216	85	6	the	the	DET
issue-2216	85	7	tc	tc	NOUN
issue-2216	85	8	of	of	ADP
issue-2216	85	9	ukraine	ukraine	PROPN
issue-2216	85	10	extends	extend	VERB
issue-2216	85	11	to	to	ADP
issue-2216	85	12	relations	relation	NOUN
issue-2216	85	13	in	in	ADP
issue-2216	85	14	the	the	DET
issue-2216	85	15	field	field	NOUN
issue-2216	85	16	of	of	ADP
issue-2216	85	17	collection	collection	NOUN
issue-2216	85	18	of	of	ADP
issue-2216	85	19	taxes	taxis	NOUN
issue-2216	85	20	and	and	CCONJ
issue-2216	85	21	fees	fee	NOUN
issue-2216	85	22	.	.	PUNCT
issue-2216	86	1	thus	thus	ADV
issue-2216	86	2	,	,	PUNCT
issue-2216	86	3	it	it	PRON
issue-2216	86	4	is	be	AUX
issue-2216	86	5	suggested	suggest	VERB
issue-2216	86	6	to	to	PART
issue-2216	86	7	use	use	VERB
issue-2216	86	8	the	the	DET
issue-2216	86	9	term	term	NOUN
issue-2216	86	10	"	"	PUNCT
issue-2216	86	11	collection	collection	NOUN
issue-2216	86	12	"	"	PUNCT
issue-2216	86	13	,	,	PUNCT
issue-2216	86	14	since	since	SCONJ
issue-2216	86	15	the	the	DET
issue-2216	86	16	legislator	legislator	NOUN
issue-2216	86	17	has	have	AUX
issue-2216	86	18	clearly	clearly	ADV
issue-2216	86	19	defined	define	VERB
issue-2216	86	20	the	the	DET
issue-2216	86	21	scope	scope	NOUN
issue-2216	86	22	of	of	ADP
issue-2216	86	23	tax	tax	NOUN
issue-2216	86	24	relations	relation	NOUN
issue-2216	86	25	.	.	PUNCT
issue-2216	87	1	in	in	ADP
issue-2216	87	2	support	support	NOUN
issue-2216	87	3	of	of	ADP
issue-2216	87	4	the	the	DET
issue-2216	87	5	previous	previous	ADJ
issue-2216	87	6	thesis	thesis	NOUN
issue-2216	87	7	,	,	PUNCT
issue-2216	87	8	it	it	PRON
issue-2216	87	9	should	should	AUX
issue-2216	87	10	be	be	AUX
issue-2216	87	11	noted	note	VERB
issue-2216	87	12	that	that	SCONJ
issue-2216	87	13	many	many	ADJ
issue-2216	87	14	scholars	scholar	NOUN
issue-2216	87	15	,	,	PUNCT
issue-2216	87	16	in	in	ADP
issue-2216	87	17	particular	particular	ADJ
issue-2216	87	18	:	:	PUNCT
issue-2216	87	19	м	м	X
issue-2216	87	20	.	.	PUNCT
issue-2216	87	21	veselskyy	veselskyy	NOUN
issue-2216	87	22	(	(	PUNCT
issue-2216	87	23	veselskyy	veselskyy	NOUN
issue-2216	87	24	,	,	PUNCT
issue-2216	87	25	1999	1999	NUM
issue-2216	87	26	)	)	PUNCT
issue-2216	87	27	,	,	PUNCT
issue-2216	87	28	а	а	PROPN
issue-2216	87	29	.	.	PUNCT
issue-2216	87	30	selivanov	selivanov	PROPN
issue-2216	87	31	(	(	PUNCT
issue-2216	87	32	selivanov	selivanov	PROPN
issue-2216	87	33	,	,	PUNCT
issue-2216	87	34	2002	2002	NUM
issue-2216	87	35	)	)	PUNCT
issue-2216	87	36	,	,	PUNCT
issue-2216	87	37	v.	v.	ADP
issue-2216	87	38	marchenko	marchenko	ADJ
issue-2216	87	39	(	(	PUNCT
issue-2216	87	40	marchenko	marchenko	ADJ
issue-2216	87	41	,	,	PUNCT
issue-2216	87	42	2010	2010	NUM
issue-2216	87	43	)	)	PUNCT
issue-2216	87	44	,	,	PUNCT
issue-2216	87	45	l.	l.	PROPN
issue-2216	87	46	kasianenko	kasianenko	PROPN
issue-2216	87	47	(	(	PUNCT
issue-2216	87	48	kasianenko	kasianenko	NOUN
issue-2216	87	49	,	,	PUNCT
issue-2216	87	50	2004	2004	NUM
issue-2216	87	51	)	)	PUNCT
issue-2216	87	52	,	,	PUNCT
issue-2216	87	53	also	also	ADV
issue-2216	87	54	believe	believe	VERB
issue-2216	87	55	that	that	SCONJ
issue-2216	87	56	the	the	DET
issue-2216	87	57	term	term	NOUN
issue-2216	87	58	"	"	PUNCT
issue-2216	87	59	tax	tax	NOUN
issue-2216	87	60	collection	collection	NOUN
issue-2216	87	61	"	"	PUNCT
issue-2216	87	62	is	be	AUX
issue-2216	87	63	an	an	DET
issue-2216	87	64	independent	independent	ADJ
issue-2216	87	65	,	,	PUNCT
issue-2216	87	66	highly	highly	ADV
issue-2216	87	67	specialised	specialised	ADJ
issue-2216	87	68	term	term	NOUN
issue-2216	87	69	and	and	CCONJ
issue-2216	87	70	define	define	VERB
issue-2216	87	71	it	it	PRON
issue-2216	87	72	as	as	ADP
issue-2216	87	73	a	a	DET
issue-2216	87	74	set	set	NOUN
issue-2216	87	75	of	of	ADP
issue-2216	87	76	actions	action	NOUN
issue-2216	87	77	of	of	ADP
issue-2216	87	78	state	state	NOUN
issue-2216	87	79	tax	tax	NOUN
issue-2216	87	80	authorities	authority	NOUN
issue-2216	87	81	and	and	CCONJ
issue-2216	87	82	taxpayers	taxpayer	NOUN
issue-2216	87	83	aimed	aim	VERB
issue-2216	87	84	at	at	ADP
issue-2216	87	85	making	make	VERB
issue-2216	87	86	mandatory	mandatory	ADJ
issue-2216	87	87	payments	payment	NOUN
issue-2216	87	88	to	to	ADP
issue-2216	87	89	the	the	DET
issue-2216	87	90	budget	budget	NOUN
issue-2216	87	91	.	.	PUNCT
issue-2216	88	1	based	base	VERB
issue-2216	88	2	on	on	ADP
issue-2216	88	3	the	the	DET
issue-2216	88	4	thesis	thesis	NOUN
issue-2216	88	5	of	of	ADP
issue-2216	88	6	a.	a.	PROPN
issue-2216	88	7	duilko	duilko	PROPN
issue-2216	88	8	,	,	PUNCT
issue-2216	88	9	it	it	PRON
issue-2216	88	10	should	should	AUX
issue-2216	88	11	be	be	AUX
issue-2216	88	12	mentioned	mention	VERB
issue-2216	88	13	that	that	SCONJ
issue-2216	88	14	real	real	ADJ
issue-2216	88	15	estate	estate	NOUN
issue-2216	88	16	is	be	AUX
issue-2216	88	17	an	an	DET
issue-2216	88	18	ideal	ideal	ADJ
issue-2216	88	19	object	object	NOUN
issue-2216	88	20	for	for	ADP
issue-2216	88	21	taxation	taxation	NOUN
issue-2216	88	22	in	in	ADP
issue-2216	88	23	terms	term	NOUN
issue-2216	88	24	of	of	ADP
issue-2216	88	25	administration	administration	NOUN
issue-2216	88	26	and	and	CCONJ
issue-2216	88	27	implementation	implementation	NOUN
issue-2216	88	28	of	of	ADP
issue-2216	88	29	the	the	DET
issue-2216	88	30	fiscal	fiscal	ADJ
issue-2216	88	31	function	function	NOUN
issue-2216	88	32	of	of	ADP
issue-2216	88	33	the	the	DET
issue-2216	88	34	tax	tax	NOUN
issue-2216	88	35	,	,	PUNCT
issue-2216	88	36	but	but	CCONJ
issue-2216	88	37	the	the	DET
issue-2216	88	38	use	use	NOUN
issue-2216	88	39	of	of	ADP
issue-2216	88	40	combinations	combination	NOUN
issue-2216	88	41	of	of	ADP
issue-2216	88	42	various	various	ADJ
issue-2216	88	43	tax	tax	NOUN
issue-2216	88	44	benefits	benefit	NOUN
issue-2216	88	45	and	and	CCONJ
issue-2216	88	46	special	special	ADJ
issue-2216	88	47	tax	tax	NOUN
issue-2216	88	48	regimes	regime	NOUN
issue-2216	88	49	debunk	debunk	VERB
issue-2216	88	50	such	such	ADJ
issue-2216	88	51	ideas	idea	NOUN
issue-2216	88	52	(	(	PUNCT
issue-2216	88	53	duilko	duilko	PROPN
issue-2216	88	54	,	,	PUNCT
issue-2216	88	55	2017	2017	NUM
issue-2216	88	56	)	)	PUNCT
issue-2216	88	57	.	.	PUNCT
issue-2216	89	1	regarding	regard	VERB
issue-2216	89	2	the	the	DET
issue-2216	89	3	categorical	categorical	ADJ
issue-2216	89	4	apparatus	apparatus	NOUN
issue-2216	89	5	,	,	PUNCT
issue-2216	89	6	the	the	DET
issue-2216	89	7	tax	tax	NOUN
issue-2216	89	8	code	code	NOUN
issue-2216	89	9	of	of	ADP
issue-2216	89	10	ukraine	ukraine	PROPN
issue-2216	89	11	does	do	AUX
issue-2216	89	12	not	not	PART
issue-2216	89	13	define	define	VERB
issue-2216	89	14	"	"	PUNCT
issue-2216	89	15	real	real	ADJ
issue-2216	89	16	estate	estate	NOUN
issue-2216	89	17	"	"	PUNCT
issue-2216	89	18	,	,	PUNCT
issue-2216	89	19	but	but	CCONJ
issue-2216	89	20	refers	refer	VERB
issue-2216	89	21	to	to	ADP
issue-2216	89	22	the	the	DET
issue-2216	89	23	provisions	provision	NOUN
issue-2216	89	24	of	of	ADP
issue-2216	89	25	civil	civil	ADJ
issue-2216	89	26	law	law	NOUN
issue-2216	89	27	,	,	PUNCT
issue-2216	89	28	which	which	PRON
issue-2216	89	29	may	may	AUX
issue-2216	89	30	lead	lead	VERB
issue-2216	89	31	to	to	ADP
issue-2216	89	32	certain	certain	ADJ
issue-2216	89	33	misunderstandings	misunderstanding	NOUN
issue-2216	89	34	in	in	ADP
issue-2216	89	35	case	case	NOUN
issue-2216	89	36	of	of	ADP
issue-2216	89	37	making	make	VERB
issue-2216	89	38	decisions	decision	NOUN
issue-2216	89	39	on	on	ADP
issue-2216	89	40	granting	grant	VERB
issue-2216	89	41	tax	tax	NOUN
issue-2216	89	42	benefits	benefit	NOUN
issue-2216	89	43	to	to	ADP
issue-2216	89	44	taxpayers	taxpayer	NOUN
issue-2216	89	45	,	,	PUNCT
issue-2216	89	46	or	or	CCONJ
issue-2216	89	47	,	,	PUNCT
issue-2216	89	48	conversely	conversely	ADV
issue-2216	89	49	,	,	PUNCT
issue-2216	89	50	excluding	exclude	VERB
issue-2216	89	51	real	real	ADJ
issue-2216	89	52	estate	estate	NOUN
issue-2216	89	53	from	from	ADP
issue-2216	89	54	special	special	ADJ
issue-2216	89	55	regimes	regime	NOUN
issue-2216	89	56	–	–	PUNCT
issue-2216	89	57	creating	create	VERB
issue-2216	89	58	opportunities	opportunity	NOUN
issue-2216	89	59	for	for	ADP
issue-2216	89	60	tax	tax	NOUN
issue-2216	89	61	avoidance	avoidance	NOUN
issue-2216	89	62	.	.	PUNCT
issue-2216	90	1	continuing	continue	VERB
issue-2216	90	2	the	the	DET
issue-2216	90	3	above	above	ADJ
issue-2216	90	4	thesis	thesis	NOUN
issue-2216	90	5	,	,	PUNCT
issue-2216	90	6	it	it	PRON
issue-2216	90	7	is	be	AUX
issue-2216	90	8	worth	worth	ADJ
issue-2216	90	9	noting	note	VERB
issue-2216	90	10	that	that	SCONJ
issue-2216	90	11	in	in	ADP
issue-2216	90	12	accordance	accordance	NOUN
issue-2216	90	13	with	with	ADP
issue-2216	90	14	subparagraph	subparagraph	NOUN
issue-2216	90	15	266.2.2	266.2.2	NUM
issue-2216	90	16	,	,	PUNCT
issue-2216	90	17	paragraph	paragraph	NOUN
issue-2216	90	18	266.2	266.2	NUM
issue-2216	90	19	,	,	PUNCT
issue-2216	90	20	art	art	NOUN
issue-2216	90	21	.	.	PUNCT
issue-2216	91	1	266	266	NUM
issue-2216	91	2	of	of	ADP
issue-2216	91	3	the	the	DET
issue-2216	91	4	tc	tc	NOUN
issue-2216	91	5	of	of	ADP
issue-2216	91	6	ukraine	ukraine	NOUN
issue-2216	91	7	,	,	PUNCT
issue-2216	91	8	dormitories	dormitory	NOUN
issue-2216	91	9	are	be	AUX
issue-2216	91	10	excluded	exclude	VERB
issue-2216	91	11	from	from	ADP
issue-2216	91	12	the	the	DET
issue-2216	91	13	list	list	NOUN
issue-2216	91	14	of	of	ADP
issue-2216	91	15	taxable	taxable	ADJ
issue-2216	91	16	objects	object	NOUN
issue-2216	91	17	.	.	PUNCT
issue-2216	92	1	however	however	ADV
issue-2216	92	2	,	,	PUNCT
issue-2216	92	3	a	a	DET
issue-2216	92	4	room	room	NOUN
issue-2216	92	5	in	in	ADP
issue-2216	92	6	a	a	DET
issue-2216	92	7	dormitory	dormitory	NOUN
issue-2216	92	8	may	may	AUX
issue-2216	92	9	be	be	AUX
issue-2216	92	10	privatised	privatise	VERB
issue-2216	92	11	and	and	CCONJ
issue-2216	92	12	become	become	VERB
issue-2216	92	13	the	the	DET
issue-2216	92	14	subject	subject	NOUN
issue-2216	92	15	of	of	ADP
issue-2216	92	16	contractual	contractual	ADJ
issue-2216	92	17	relations	relation	NOUN
issue-2216	92	18	(	(	PUNCT
issue-2216	92	19	sale	sale	NOUN
issue-2216	92	20	and	and	CCONJ
issue-2216	92	21	purchase	purchase	NOUN
issue-2216	92	22	,	,	PUNCT
issue-2216	92	23	exchange	exchange	NOUN
issue-2216	92	24	,	,	PUNCT
issue-2216	92	25	lease	lease	NOUN
issue-2216	92	26	,	,	PUNCT
issue-2216	92	27	etc	etc	X
issue-2216	92	28	.	.	X
issue-2216	92	29	)	)	PUNCT
issue-2216	92	30	.	.	PUNCT
issue-2216	93	1	a	a	DET
issue-2216	93	2	person	person	NOUN
issue-2216	93	3	may	may	AUX
issue-2216	93	4	own	own	VERB
issue-2216	93	5	several	several	ADJ
issue-2216	93	6	such	such	ADJ
issue-2216	93	7	rooms	room	NOUN
issue-2216	93	8	,	,	PUNCT
issue-2216	93	9	and	and	CCONJ
issue-2216	93	10	the	the	DET
issue-2216	93	11	total	total	ADJ
issue-2216	93	12	area	area	NOUN
issue-2216	93	13	of	of	ADP
issue-2216	93	14	these	these	DET
issue-2216	93	15	rooms	room	NOUN
issue-2216	93	16	will	will	AUX
issue-2216	93	17	correspond	correspond	VERB
issue-2216	93	18	to	to	ADP
issue-2216	93	19	the	the	DET
issue-2216	93	20	tax	tax	NOUN
issue-2216	93	21	base	base	NOUN
issue-2216	93	22	.	.	PUNCT
issue-2216	94	1	it	it	PRON
issue-2216	94	2	is	be	AUX
issue-2216	94	3	advisable	advisable	ADJ
issue-2216	94	4	to	to	PART
issue-2216	94	5	revise	revise	VERB
issue-2216	94	6	this	this	DET
issue-2216	94	7	legislative	legislative	ADJ
issue-2216	94	8	provision	provision	NOUN
issue-2216	94	9	(	(	PUNCT
issue-2216	94	10	content	content	NOUN
issue-2216	94	11	of	of	ADP
issue-2216	94	12	subparagraph	subparagraph	NOUN
issue-2216	94	13	266.2.2	266.2.2	NUM
issue-2216	94	14	,	,	PUNCT
issue-2216	94	15	paragraph	paragraph	NOUN
issue-2216	94	16	266.2	266.2	NUM
issue-2216	94	17	,	,	PUNCT
issue-2216	94	18	art	art	NOUN
issue-2216	94	19	.	.	PUNCT
issue-2216	95	1	266	266	NUM
issue-2216	95	2	of	of	ADP
issue-2216	95	3	the	the	DET
issue-2216	95	4	tc	tc	NOUN
issue-2216	95	5	of	of	ADP
issue-2216	95	6	ukraine	ukraine	NOUN
issue-2216	95	7	)	)	PUNCT
issue-2216	96	1	and	and	CCONJ
issue-2216	96	2	amend	amend	VERB
issue-2216	96	3	the	the	DET
issue-2216	96	4	list	list	NOUN
issue-2216	96	5	of	of	ADP
issue-2216	96	6	taxable	taxable	ADJ
issue-2216	96	7	objects	object	NOUN
issue-2216	96	8	depending	depend	VERB
issue-2216	96	9	on	on	ADP
issue-2216	96	10	the	the	DET
issue-2216	96	11	size	size	NOUN
issue-2216	96	12	of	of	ADP
issue-2216	96	13	the	the	DET
issue-2216	96	14	room	room	NOUN
issue-2216	96	15	in	in	ADP
issue-2216	96	16	the	the	DET
issue-2216	96	17	dormitory	dormitory	NOUN
issue-2216	96	18	and	and	CCONJ
issue-2216	96	19	the	the	DET
issue-2216	96	20	possibility	possibility	NOUN
issue-2216	96	21	of	of	ADP
issue-2216	96	22	applying	apply	VERB
issue-2216	96	23	a	a	DET
issue-2216	96	24	tax	tax	NOUN
issue-2216	96	25	benefit	benefit	NOUN
issue-2216	96	26	in	in	ADP
issue-2216	96	27	the	the	DET
issue-2216	96	28	form	form	NOUN
issue-2216	96	29	of	of	ADP
issue-2216	96	30	a	a	DET
issue-2216	96	31	reduction	reduction	NOUN
issue-2216	96	32	of	of	ADP
issue-2216	96	33	the	the	DET
issue-2216	96	34	tax	tax	NOUN
issue-2216	96	35	base	base	NOUN
issue-2216	96	36	.	.	PUNCT
issue-2216	97	1	analysing	analyse	VERB
issue-2216	97	2	the	the	DET
issue-2216	97	3	exemptions	exemption	NOUN
issue-2216	97	4	from	from	ADP
issue-2216	97	5	the	the	DET
issue-2216	97	6	tax	tax	NOUN
issue-2216	97	7	on	on	ADP
issue-2216	97	8	immovable	immovable	ADJ
issue-2216	97	9	property	property	NOUN
issue-2216	97	10	other	other	ADJ
issue-2216	97	11	than	than	ADP
issue-2216	97	12	land	land	NOUN
issue-2216	97	13	plots	plot	NOUN
issue-2216	97	14	,	,	PUNCT
issue-2216	97	15	it	it	PRON
issue-2216	97	16	is	be	AUX
issue-2216	97	17	worth	worth	ADJ
issue-2216	97	18	pointing	point	VERB
issue-2216	97	19	out	out	ADP
issue-2216	97	20	that	that	SCONJ
issue-2216	97	21	some	some	DET
issue-2216	97	22	scholars	scholar	NOUN
issue-2216	97	23	(	(	PUNCT
issue-2216	97	24	o.	o.	NOUN
issue-2216	97	25	rieznik	rieznik	PROPN
issue-2216	97	26	,	,	PUNCT
issue-2216	97	27	a.	a.	NOUN
issue-2216	97	28	pelekhatyi	pelekhatyi	NOUN
issue-2216	97	29	,	,	PUNCT
issue-2216	97	30	i.	i.	NOUN
issue-2216	97	31	kolomiiets	kolomiiets	PROPN
issue-2216	97	32	)	)	PUNCT
issue-2216	97	33	argue	argue	VERB
issue-2216	97	34	that	that	SCONJ
issue-2216	97	35	it	it	PRON
issue-2216	97	36	is	be	AUX
issue-2216	97	37	advisable	advisable	ADJ
issue-2216	97	38	to	to	ADP
issue-2216	97	39	tax	tax	NOUN
issue-2216	97	40	objects	object	NOUN
issue-2216	97	41	that	that	PRON
issue-2216	97	42	are	be	AUX
issue-2216	97	43	not	not	PART
issue-2216	97	44	put	put	VERB
issue-2216	97	45	into	into	ADP
issue-2216	97	46	operation	operation	NOUN
issue-2216	97	47	but	but	CCONJ
issue-2216	97	48	are	be	AUX
issue-2216	97	49	used	use	VERB
issue-2216	97	50	by	by	ADP
issue-2216	97	51	individuals	individual	NOUN
issue-2216	97	52	for	for	ADP
issue-2216	97	53	residential	residential	ADJ
issue-2216	97	54	purposes	purpose	NOUN
issue-2216	97	55	.	.	PUNCT
issue-2216	98	1	this	this	DET
issue-2216	98	2	proposal	proposal	NOUN
issue-2216	98	3	is	be	AUX
issue-2216	98	4	not	not	PART
issue-2216	98	5	in	in	ADP
issue-2216	98	6	line	line	NOUN
issue-2216	98	7	with	with	ADP
issue-2216	98	8	the	the	DET
issue-2216	98	9	law	law	NOUN
issue-2216	98	10	of	of	ADP
issue-2216	98	11	ukraine	ukraine	NOUN
issue-2216	98	12	"	"	PUNCT
issue-2216	98	13	on	on	ADP
issue-2216	98	14	regulation	regulation	NOUN
issue-2216	98	15	of	of	ADP
issue-2216	98	16	urban	urban	ADJ
issue-2216	98	17	development	development	NOUN
issue-2216	98	18	"	"	PUNCT
issue-2216	98	19	(	(	PUNCT
issue-2216	98	20	part	part	NOUN
issue-2216	98	21	8	8	NUM
issue-2216	98	22	of	of	ADP
issue-2216	98	23	article	article	NOUN
issue-2216	98	24	39	39	NUM
issue-2216	98	25	)	)	PUNCT
issue-2216	98	26	,	,	PUNCT
issue-2216	98	27	which	which	PRON
issue-2216	98	28	expressly	expressly	ADV
issue-2216	98	29	prohibits	prohibit	VERB
issue-2216	98	30	the	the	DET
issue-2216	98	31	operation	operation	NOUN
issue-2216	98	32	of	of	ADP
issue-2216	98	33	completed	complete	VERB
issue-2216	98	34	construction	construction	NOUN
issue-2216	98	35	projects	project	NOUN
issue-2216	98	36	and	and	CCONJ
issue-2216	98	37	those	those	PRON
issue-2216	98	38	that	that	PRON
issue-2216	98	39	have	have	AUX
issue-2216	98	40	not	not	PART
issue-2216	98	41	been	be	AUX
issue-2216	98	42	put	put	VERB
issue-2216	98	43	into	into	ADP
issue-2216	98	44	operation	operation	NOUN
issue-2216	98	45	,	,	PUNCT
issue-2216	98	46	and	and	CCONJ
issue-2216	98	47	furthermore	furthermore	ADV
issue-2216	98	48	,	,	PUNCT
issue-2216	98	49	the	the	DET
issue-2216	98	50	connection	connection	NOUN
issue-2216	98	51	of	of	ADP
issue-2216	98	52	networks	network	NOUN
issue-2216	98	53	(	(	PUNCT
issue-2216	98	54	water	water	NOUN
issue-2216	98	55	supply	supply	NOUN
issue-2216	98	56	,	,	PUNCT
issue-2216	98	57	gas	gas	NOUN
issue-2216	98	58	supply	supply	NOUN
issue-2216	98	59	,	,	PUNCT
issue-2216	98	60	electricity	electricity	NOUN
issue-2216	98	61	supply	supply	NOUN
issue-2216	98	62	)	)	PUNCT
issue-2216	98	63	is	be	AUX
issue-2216	98	64	only	only	ADV
issue-2216	98	65	possible	possible	ADJ
issue-2216	98	66	after	after	ADP
issue-2216	98	67	obtaining	obtain	VERB
issue-2216	98	68	a	a	DET
issue-2216	98	69	certificate	certificate	NOUN
issue-2216	98	70	or	or	CCONJ
issue-2216	98	71	act	act	NOUN
issue-2216	98	72	of	of	ADP
issue-2216	98	73	commissioning	commissioning	NOUN
issue-2216	98	74	.	.	PUNCT
issue-2216	99	1	however	however	ADV
issue-2216	99	2	,	,	PUNCT
issue-2216	99	3	there	there	PRON
issue-2216	99	4	are	be	VERB
issue-2216	99	5	cases	case	NOUN
issue-2216	99	6	where	where	SCONJ
issue-2216	99	7	newly	newly	ADV
issue-2216	99	8	built	build	VERB
issue-2216	99	9	multistorey	multistorey	NOUN
issue-2216	99	10	residential	residential	ADJ
issue-2216	99	11	buildings	building	NOUN
issue-2216	99	12	have	have	AUX
issue-2216	99	13	been	be	AUX
issue-2216	99	14	put	put	VERB
issue-2216	99	15	into	into	ADP
issue-2216	99	16	operation	operation	NOUN
issue-2216	99	17	and	and	CCONJ
issue-2216	99	18	the	the	DET
issue-2216	99	19	owner	owner	NOUN
issue-2216	99	20	of	of	ADP
issue-2216	99	21	the	the	DET
issue-2216	99	22	property	property	NOUN
issue-2216	99	23	rights	right	NOUN
issue-2216	99	24	is	be	AUX
issue-2216	99	25	in	in	ADP
issue-2216	99	26	no	no	DET
issue-2216	99	27	hurry	hurry	NOUN
issue-2216	99	28	to	to	PART
issue-2216	99	29	register	register	VERB
issue-2216	99	30	the	the	DET
issue-2216	99	31	ownership	ownership	NOUN
issue-2216	99	32	,	,	PUNCT
issue-2216	99	33	or	or	CCONJ
issue-2216	99	34	the	the	DET
issue-2216	99	35	owner	owner	NOUN
issue-2216	99	36	of	of	ADP
issue-2216	99	37	a	a	DET
issue-2216	99	38	private	private	ADJ
issue-2216	99	39	residential	residential	ADJ
issue-2216	99	40	building	building	NOUN
issue-2216	99	41	has	have	AUX
issue-2216	99	42	reconstructed	reconstruct	VERB
issue-2216	99	43	his	his	PRON
issue-2216	99	44	property	property	NOUN
issue-2216	99	45	,	,	PUNCT
issue-2216	99	46	thereby	thereby	ADV
issue-2216	99	47	increasing	increase	VERB
issue-2216	99	48	its	its	PRON
issue-2216	99	49	area	area	NOUN
issue-2216	99	50	,	,	PUNCT
issue-2216	99	51	but	but	CCONJ
issue-2216	99	52	has	have	AUX
issue-2216	99	53	not	not	PART
issue-2216	99	54	registered	register	VERB
issue-2216	99	55	the	the	DET
issue-2216	99	56	current	current	ADJ
issue-2216	99	57	changes	change	NOUN
issue-2216	99	58	;	;	PUNCT
issue-2216	99	59	or	or	CCONJ
issue-2216	99	60	the	the	DET
issue-2216	99	61	owner	owner	NOUN
issue-2216	99	62	has	have	AUX
issue-2216	99	63	merged	merge	VERB
issue-2216	99	64	two	two	NUM
issue-2216	99	65	apartments	apartment	NOUN
issue-2216	99	66	into	into	ADP
issue-2216	99	67	one	one	NUM
issue-2216	99	68	without	without	ADP
issue-2216	99	69	amending	amend	VERB
issue-2216	99	70	the	the	DET
issue-2216	99	71	technical	technical	ADJ
issue-2216	99	72	documentation	documentation	NOUN
issue-2216	99	73	.	.	PUNCT
issue-2216	100	1	these	these	DET
issue-2216	100	2	issues	issue	NOUN
issue-2216	100	3	require	require	VERB
issue-2216	100	4	further	further	ADJ
issue-2216	100	5	research	research	NOUN
issue-2216	100	6	and	and	CCONJ
issue-2216	100	7	special	special	ADJ
issue-2216	100	8	attention	attention	NOUN
issue-2216	100	9	from	from	ADP
issue-2216	100	10	the	the	DET
issue-2216	100	11	legislator	legislator	NOUN
issue-2216	100	12	when	when	SCONJ
issue-2216	100	13	developing	develop	VERB
issue-2216	100	14	and	and	CCONJ
issue-2216	100	15	amending	amend	VERB
issue-2216	100	16	tax	tax	NOUN
issue-2216	100	17	legislation	legislation	NOUN
issue-2216	100	18	,	,	PUNCT
issue-2216	100	19	as	as	SCONJ
issue-2216	100	20	the	the	DET
issue-2216	100	21	lack	lack	NOUN
issue-2216	100	22	of	of	ADP
issue-2216	100	23	regulation	regulation	NOUN
issue-2216	100	24	of	of	ADP
issue-2216	100	25	these	these	DET
issue-2216	100	26	issues	issue	NOUN
issue-2216	100	27	creates	create	VERB
issue-2216	100	28	opportunities	opportunity	NOUN
issue-2216	100	29	for	for	ADP
issue-2216	100	30	tax	tax	NOUN
issue-2216	100	31	avoidance	avoidance	NOUN
issue-2216	100	32	.	.	PUNCT
issue-2216	101	1	another	another	DET
issue-2216	101	2	controversial	controversial	ADJ
issue-2216	101	3	issue	issue	NOUN
issue-2216	101	4	is	be	AUX
issue-2216	101	5	the	the	DET
issue-2216	101	6	issue	issue	NOUN
issue-2216	101	7	of	of	ADP
issue-2216	101	8	joint	joint	ADJ
issue-2216	101	9	ownership	ownership	NOUN
issue-2216	101	10	of	of	ADP
issue-2216	101	11	spouses	spouse	NOUN
issue-2216	101	12	,	,	PUNCT
issue-2216	101	13	namely	namely	ADV
issue-2216	101	14	,	,	PUNCT
issue-2216	101	15	the	the	DET
issue-2216	101	16	title	title	NOUN
issue-2216	101	17	owner	owner	NOUN
issue-2216	101	18	of	of	ADP
issue-2216	101	19	real	real	ADJ
issue-2216	101	20	estate	estate	NOUN
issue-2216	101	21	may	may	AUX
issue-2216	101	22	be	be	AUX
issue-2216	101	23	one	one	NUM
issue-2216	101	24	of	of	ADP
issue-2216	101	25	the	the	DET
issue-2216	101	26	spouses	spouse	NOUN
issue-2216	101	27	(	(	PUNCT
issue-2216	101	28	this	this	PRON
issue-2216	101	29	is	be	AUX
issue-2216	101	30	not	not	PART
issue-2216	101	31	prohibited	prohibit	VERB
issue-2216	101	32	by	by	ADP
issue-2216	101	33	law	law	NOUN
issue-2216	101	34	)	)	PUNCT
issue-2216	101	35	,	,	PUNCT
issue-2216	101	36	but	but	CCONJ
issue-2216	101	37	legally	legally	ADV
issue-2216	101	38	this	this	DET
issue-2216	101	39	property	property	NOUN
issue-2216	101	40	belongs	belong	VERB
issue-2216	101	41	to	to	ADP
issue-2216	101	42	two	two	NUM
issue-2216	101	43	persons	person	NOUN
issue-2216	101	44	.	.	PUNCT
issue-2216	102	1	based	base	VERB
issue-2216	102	2	on	on	ADP
issue-2216	102	3	the	the	DET
issue-2216	102	4	above	above	NOUN
issue-2216	102	5	,	,	PUNCT
issue-2216	102	6	it	it	PRON
issue-2216	102	7	is	be	AUX
issue-2216	102	8	proposed	propose	VERB
issue-2216	102	9	to	to	PART
issue-2216	102	10	supplement	supplement	VERB
issue-2216	102	11	subparagraph	subparagraph	NOUN
issue-2216	102	12	266.1.2	266.1.2	NUM
issue-2216	102	13	,	,	PUNCT
issue-2216	102	14	paragraph	paragraph	NOUN
issue-2216	102	15	266.1	266.1	NUM
issue-2216	102	16	,	,	PUNCT
issue-2216	102	17	art	art	NOUN
issue-2216	102	18	.	.	PUNCT
issue-2216	103	1	266	266	NUM
issue-2216	103	2	of	of	ADP
issue-2216	103	3	the	the	DET
issue-2216	103	4	tc	tc	NOUN
issue-2216	103	5	of	of	ADP
issue-2216	103	6	ukraine	ukraine	NOUN
issue-2216	103	7	–	–	PUNCT
issue-2216	103	8	with	with	ADP
issue-2216	103	9	paragraph	paragraph	NOUN
issue-2216	103	10	'	'	PUNCT
issue-2216	103	11	h	h	NOUN
issue-2216	103	12	'	'	PUNCT
issue-2216	104	1	and	and	CCONJ
issue-2216	104	2	set	set	VERB
issue-2216	104	3	it	it	PRON
issue-2216	104	4	out	out	ADP
issue-2216	104	5	in	in	ADP
issue-2216	104	6	the	the	DET
issue-2216	104	7	following	following	ADJ
issue-2216	104	8	wording	wording	NOUN
issue-2216	104	9	:	:	PUNCT
issue-2216	104	10	"	"	PUNCT
issue-2216	104	11	if	if	SCONJ
issue-2216	104	12	the	the	DET
issue-2216	104	13	residential	residential	ADJ
issue-2216	104	14	and/or	and/or	CCONJ
issue-2216	104	15	non	non	ADJ
issue-2216	104	16	-	-	ADJ
issue-2216	104	17	residential	residential	ADJ
issue-2216	104	18	property	property	NOUN
issue-2216	104	19	is	be	AUX
issue-2216	104	20	owned	own	VERB
issue-2216	104	21	jointly	jointly	ADV
issue-2216	104	22	by	by	ADP
issue-2216	104	23	the	the	DET
issue-2216	104	24	spouses	spouse	NOUN
issue-2216	104	25	and	and	CCONJ
issue-2216	104	26	the	the	DET
issue-2216	104	27	title	title	NOUN
issue-2216	104	28	owner	owner	NOUN
issue-2216	104	29	is	be	AUX
issue-2216	104	30	one	one	NUM
issue-2216	104	31	of	of	ADP
issue-2216	104	32	the	the	DET
issue-2216	104	33	spouses	spouse	NOUN
issue-2216	104	34	,	,	PUNCT
issue-2216	104	35	the	the	DET
issue-2216	104	36	taxpayer	taxpayer	NOUN
issue-2216	104	37	is	be	AUX
issue-2216	104	38	each	each	PRON
issue-2216	104	39	of	of	ADP
issue-2216	104	40	these	these	DET
issue-2216	104	41	persons	person	NOUN
issue-2216	104	42	based	base	VERB
issue-2216	104	43	on	on	ADP
issue-2216	104	44	the	the	DET
issue-2216	104	45	equality	equality	NOUN
issue-2216	104	46	of	of	ADP
issue-2216	104	47	shares	share	NOUN
issue-2216	104	48	.	.	PUNCT
issue-2216	104	49	"	"	PUNCT
issue-2216	105	1	the	the	DET
issue-2216	105	2	decree	decree	NOUN
issue-2216	105	3	issued	issue	VERB
issue-2216	105	4	by	by	ADP
issue-2216	105	5	the	the	DET
issue-2216	105	6	president	president	NOUN
issue-2216	105	7	of	of	ADP
issue-2216	105	8	ukraine	ukraine	PROPN
issue-2216	105	9	on	on	ADP
issue-2216	105	10	24	24	NUM
issue-2216	105	11	february	february	NOUN
issue-2216	105	12	2022	2022	NUM
issue-2216	105	13	(	(	PUNCT
issue-2216	105	14	the	the	DET
issue-2216	105	15	decree	decree	NOUN
issue-2216	105	16	of	of	ADP
issue-2216	105	17	the	the	DET
issue-2216	105	18	president	president	NOUN
issue-2216	105	19	of	of	ADP
issue-2216	105	20	ukraine	ukraine	NOUN
issue-2216	105	21	"	"	PUNCT
issue-2216	105	22	on	on	ADP
issue-2216	105	23	the	the	DET
issue-2216	105	24	implementation	implementation	NOUN
issue-2216	105	25	of	of	ADP
issue-2216	105	26	martial	martial	ADJ
issue-2216	105	27	law	law	NOUN
issue-2216	105	28	baltic	baltic	PROPN
issue-2216	105	29	journal	journal	PROPN
issue-2216	105	30	of	of	ADP
issue-2216	105	31	economic	economic	ADJ
issue-2216	105	32	studies	study	NOUN
issue-2216	105	33	188	188	NUM
issue-2216	105	34	vol	vol	NOUN
issue-2216	105	35	.	.	PROPN
issue-2216	105	36	9	9	NUM
issue-2216	105	37	no	no	NOUN
issue-2216	105	38	.	.	NOUN
issue-2216	105	39	4	4	NUM
issue-2216	105	40	,	,	PUNCT
issue-2216	105	41	2023	2023	NUM
issue-2216	105	42	in	in	ADP
issue-2216	105	43	ukraine	ukraine	NOUN
issue-2216	105	44	"	"	PUNCT
issue-2216	105	45	,	,	PUNCT
issue-2216	105	46	2022	2022	NUM
issue-2216	105	47	)	)	PUNCT
issue-2216	105	48	made	make	VERB
issue-2216	105	49	certain	certain	ADJ
issue-2216	105	50	adjustments	adjustment	NOUN
issue-2216	105	51	to	to	ADP
issue-2216	105	52	the	the	DET
issue-2216	105	53	taxpayer	taxpayer	NOUN
issue-2216	105	54	's	's	PART
issue-2216	105	55	tax	tax	NOUN
issue-2216	105	56	liability	liability	NOUN
issue-2216	105	57	,	,	PUNCT
issue-2216	105	58	in	in	ADP
issue-2216	105	59	particular	particular	ADJ
issue-2216	105	60	,	,	PUNCT
issue-2216	105	61	a	a	DET
issue-2216	105	62	number	number	NOUN
issue-2216	105	63	of	of	ADP
issue-2216	105	64	regulations	regulation	NOUN
issue-2216	105	65	were	be	AUX
issue-2216	105	66	adopted	adopt	VERB
issue-2216	105	67	to	to	PART
issue-2216	105	68	ease	ease	VERB
issue-2216	105	69	the	the	DET
issue-2216	105	70	taxation	taxation	NOUN
issue-2216	105	71	conditions	condition	NOUN
issue-2216	105	72	for	for	ADP
issue-2216	105	73	taxpayers	taxpayer	NOUN
issue-2216	105	74	by	by	ADP
issue-2216	105	75	providing	provide	VERB
issue-2216	105	76	tax	tax	NOUN
issue-2216	105	77	benefits	benefit	NOUN
issue-2216	105	78	or	or	CCONJ
issue-2216	105	79	exempting	exempt	VERB
issue-2216	105	80	certain	certain	ADJ
issue-2216	105	81	categories	category	NOUN
issue-2216	105	82	of	of	ADP
issue-2216	105	83	taxpayers	taxpayer	NOUN
issue-2216	105	84	from	from	ADP
issue-2216	105	85	tax	tax	NOUN
issue-2216	105	86	liability	liability	NOUN
issue-2216	105	87	.	.	PUNCT
issue-2216	106	1	in	in	ADP
issue-2216	106	2	april	april	PROPN
issue-2216	106	3	2023	2023	NUM
issue-2216	106	4	,	,	PUNCT
issue-2216	106	5	the	the	DET
issue-2216	106	6	tc	tc	NOUN
issue-2216	106	7	of	of	ADP
issue-2216	106	8	ukraine	ukraine	NOUN
issue-2216	106	9	was	be	AUX
issue-2216	106	10	amended	amend	VERB
issue-2216	106	11	and	and	CCONJ
issue-2216	106	12	paragraph	paragraph	NOUN
issue-2216	106	13	69.22	69.22	NUM
issue-2216	106	14	of	of	ADP
issue-2216	106	15	subsection	subsection	NOUN
issue-2216	106	16	10	10	NUM
issue-2216	106	17	,	,	PUNCT
issue-2216	106	18	section	section	NOUN
issue-2216	106	19	xx	xx	NUM
issue-2216	106	20	"	"	PUNCT
issue-2216	106	21	transitional	transitional	ADJ
issue-2216	106	22	provisions	provision	NOUN
issue-2216	106	23	"	"	PUNCT
issue-2216	106	24	was	be	AUX
issue-2216	106	25	supplemented	supplement	VERB
issue-2216	106	26	,	,	PUNCT
issue-2216	106	27	which	which	PRON
issue-2216	106	28	provided	provide	VERB
issue-2216	106	29	for	for	ADP
issue-2216	106	30	exemption	exemption	NOUN
issue-2216	106	31	from	from	ADP
issue-2216	106	32	the	the	DET
issue-2216	106	33	accrual	accrual	ADJ
issue-2216	106	34	and	and	CCONJ
issue-2216	106	35	payment	payment	NOUN
issue-2216	106	36	of	of	ADP
issue-2216	106	37	real	real	ADJ
issue-2216	106	38	estate	estate	NOUN
issue-2216	106	39	tax	tax	NOUN
issue-2216	106	40	other	other	ADJ
issue-2216	106	41	than	than	ADP
issue-2216	106	42	on	on	ADP
issue-2216	106	43	land	land	NOUN
issue-2216	106	44	plots	plot	NOUN
issue-2216	106	45	for	for	ADP
issue-2216	106	46	residential	residential	ADJ
issue-2216	106	47	and/or	and/or	CCONJ
issue-2216	106	48	non	non	ADJ
issue-2216	106	49	-	-	ADJ
issue-2216	106	50	residential	residential	ADJ
issue-2216	106	51	real	real	ADJ
issue-2216	106	52	estate	estate	NOUN
issue-2216	106	53	located	locate	VERB
issue-2216	106	54	in	in	ADP
issue-2216	106	55	the	the	DET
issue-2216	106	56	territories	territory	NOUN
issue-2216	106	57	of	of	ADP
issue-2216	106	58	active	active	ADJ
issue-2216	106	59	hostilities	hostility	NOUN
issue-2216	106	60	or	or	CCONJ
issue-2216	106	61	in	in	ADP
issue-2216	106	62	the	the	DET
issue-2216	106	63	territories	territory	NOUN
issue-2216	106	64	of	of	ADP
issue-2216	106	65	ukraine	ukraine	NOUN
issue-2216	106	66	temporarily	temporarily	ADV
issue-2216	106	67	occupied	occupy	VERB
issue-2216	106	68	by	by	ADP
issue-2216	106	69	the	the	DET
issue-2216	106	70	russian	russian	PROPN
issue-2216	106	71	federation	federation	PROPN
issue-2216	106	72	,	,	PUNCT
issue-2216	106	73	or	or	CCONJ
issue-2216	106	74	destroyed	destroy	VERB
issue-2216	106	75	as	as	ADP
issue-2216	106	76	a	a	DET
issue-2216	106	77	result	result	NOUN
issue-2216	106	78	of	of	ADP
issue-2216	106	79	hostilities	hostility	NOUN
issue-2216	106	80	,	,	PUNCT
issue-2216	106	81	terrorist	terrorist	ADJ
issue-2216	106	82	acts	act	NOUN
issue-2216	106	83	,	,	PUNCT
issue-2216	106	84	sabotage	sabotage	NOUN
issue-2216	106	85	caused	cause	VERB
issue-2216	106	86	by	by	ADP
issue-2216	106	87	armed	armed	ADJ
issue-2216	106	88	aggression	aggression	NOUN
issue-2216	106	89	(	(	PUNCT
issue-2216	106	90	the	the	DET
issue-2216	106	91	law	law	NOUN
issue-2216	106	92	of	of	ADP
issue-2216	106	93	ukraine	ukraine	NOUN
issue-2216	106	94	"	"	PUNCT
issue-2216	106	95	on	on	ADP
issue-2216	106	96	amendments	amendment	NOUN
issue-2216	106	97	to	to	ADP
issue-2216	106	98	the	the	DET
issue-2216	106	99	tax	tax	NOUN
issue-2216	106	100	code	code	NOUN
issue-2216	106	101	of	of	ADP
issue-2216	106	102	ukraine	ukraine	PROPN
issue-2216	106	103	and	and	CCONJ
issue-2216	106	104	other	other	ADJ
issue-2216	106	105	legislative	legislative	ADJ
issue-2216	106	106	acts	act	NOUN
issue-2216	106	107	of	of	ADP
issue-2216	106	108	ukraine	ukraine	NOUN
issue-2216	106	109	on	on	ADP
issue-2216	106	110	exemption	exemption	NOUN
issue-2216	106	111	from	from	ADP
issue-2216	106	112	environmental	environmental	ADJ
issue-2216	106	113	tax	tax	NOUN
issue-2216	106	114	,	,	PUNCT
issue-2216	106	115	land	land	NOUN
issue-2216	106	116	payment	payment	NOUN
issue-2216	106	117	and	and	CCONJ
issue-2216	106	118	tax	tax	NOUN
issue-2216	106	119	on	on	ADP
issue-2216	106	120	real	real	ADJ
issue-2216	106	121	estate	estate	NOUN
issue-2216	106	122	other	other	ADJ
issue-2216	106	123	than	than	ADP
issue-2216	106	124	a	a	DET
issue-2216	106	125	land	land	NOUN
issue-2216	106	126	plot	plot	NOUN
issue-2216	106	127	for	for	ADP
issue-2216	106	128	destroyed	destroy	VERB
issue-2216	106	129	or	or	CCONJ
issue-2216	106	130	damaged	damage	VERB
issue-2216	106	131	real	real	ADJ
issue-2216	106	132	estate	estate	NOUN
issue-2216	106	133	"	"	PUNCT
issue-2216	106	134	,	,	PUNCT
issue-2216	106	135	2023	2023	NUM
issue-2216	106	136	)	)	PUNCT
issue-2216	106	137	.	.	PUNCT
issue-2216	107	1	in	in	ADP
issue-2216	107	2	addition	addition	NOUN
issue-2216	107	3	,	,	PUNCT
issue-2216	107	4	village	village	NOUN
issue-2216	107	5	,	,	PUNCT
issue-2216	107	6	settlement	settlement	NOUN
issue-2216	107	7	,	,	PUNCT
issue-2216	107	8	city	city	NOUN
issue-2216	107	9	councils	council	NOUN
issue-2216	107	10	,	,	PUNCT
issue-2216	107	11	military	military	ADJ
issue-2216	107	12	administrations	administration	NOUN
issue-2216	107	13	or	or	CCONJ
issue-2216	107	14	civil	civil	ADJ
issue-2216	107	15	-	-	PUNCT
issue-2216	107	16	military	military	NOUN
issue-2216	107	17	administrations	administration	NOUN
issue-2216	107	18	have	have	VERB
issue-2216	107	19	the	the	DET
issue-2216	107	20	right	right	NOUN
issue-2216	107	21	to	to	PART
issue-2216	107	22	decide	decide	VERB
issue-2216	107	23	on	on	ADP
issue-2216	107	24	the	the	DET
issue-2216	107	25	residential/	residential/	NUM
issue-2216	107	26	non	non	ADJ
issue-2216	107	27	-	-	ADJ
issue-2216	107	28	residential	residential	ADJ
issue-2216	107	29	real	real	ADJ
issue-2216	107	30	estate	estate	NOUN
issue-2216	107	31	that	that	PRON
issue-2216	107	32	has	have	AUX
issue-2216	107	33	been	be	AUX
issue-2216	107	34	damaged	damage	VERB
issue-2216	107	35	as	as	ADP
issue-2216	107	36	a	a	DET
issue-2216	107	37	result	result	NOUN
issue-2216	107	38	of	of	ADP
issue-2216	107	39	hostilities	hostility	NOUN
issue-2216	107	40	,	,	PUNCT
issue-2216	107	41	terrorist	terrorist	ADJ
issue-2216	107	42	acts	act	NOUN
issue-2216	107	43	,	,	PUNCT
issue-2216	107	44	sabotage	sabotage	NOUN
issue-2216	107	45	,	,	PUNCT
issue-2216	107	46	suffered	suffer	VERB
issue-2216	107	47	minor	minor	ADJ
issue-2216	107	48	damage	damage	NOUN
issue-2216	107	49	but	but	CCONJ
issue-2216	107	50	is	be	AUX
issue-2216	107	51	suitable	suitable	ADJ
issue-2216	107	52	for	for	ADP
issue-2216	107	53	living	live	VERB
issue-2216	107	54	/	/	SYM
issue-2216	107	55	use	use	NOUN
issue-2216	107	56	for	for	ADP
issue-2216	107	57	the	the	DET
issue-2216	107	58	intended	intended	ADJ
issue-2216	107	59	purpose	purpose	NOUN
issue-2216	107	60	and	and	CCONJ
issue-2216	107	61	is	be	AUX
issue-2216	107	62	subject	subject	ADJ
issue-2216	107	63	to	to	ADP
issue-2216	107	64	restoration	restoration	NOUN
issue-2216	107	65	:	:	PUNCT
issue-2216	107	66	–	–	PUNCT
issue-2216	107	67	exemption	exemption	NOUN
issue-2216	107	68	from	from	ADP
issue-2216	107	69	taxation	taxation	NOUN
issue-2216	107	70	for	for	ADP
issue-2216	107	71	the	the	DET
issue-2216	107	72	periods	period	NOUN
issue-2216	107	73	established	establish	VERB
issue-2216	107	74	by	by	ADP
issue-2216	107	75	tax	tax	NOUN
issue-2216	107	76	legislation	legislation	NOUN
issue-2216	107	77	;	;	PUNCT
issue-2216	107	78	–	–	PUNCT
issue-2216	107	79	the	the	DET
issue-2216	107	80	establishment	establishment	NOUN
issue-2216	107	81	of	of	ADP
issue-2216	107	82	a	a	DET
issue-2216	107	83	lower	low	ADJ
issue-2216	107	84	tax	tax	NOUN
issue-2216	107	85	rate	rate	NOUN
issue-2216	107	86	on	on	ADP
issue-2216	107	87	immovable	immovable	ADJ
issue-2216	107	88	property	property	NOUN
issue-2216	107	89	other	other	ADJ
issue-2216	107	90	than	than	ADP
issue-2216	107	91	a	a	DET
issue-2216	107	92	land	land	NOUN
issue-2216	107	93	plot	plot	NOUN
issue-2216	107	94	.	.	PUNCT
issue-2216	108	1	the	the	DET
issue-2216	108	2	next	next	ADJ
issue-2216	108	3	controversial	controversial	ADJ
issue-2216	108	4	issue	issue	NOUN
issue-2216	108	5	in	in	ADP
issue-2216	108	6	the	the	DET
issue-2216	108	7	collection	collection	NOUN
issue-2216	108	8	of	of	ADP
issue-2216	108	9	tax	tax	NOUN
issue-2216	108	10	on	on	ADP
issue-2216	108	11	immovable	immovable	ADJ
issue-2216	108	12	property	property	NOUN
issue-2216	108	13	other	other	ADJ
issue-2216	108	14	than	than	ADP
issue-2216	108	15	a	a	DET
issue-2216	108	16	land	land	NOUN
issue-2216	108	17	plot	plot	NOUN
issue-2216	108	18	is	be	AUX
issue-2216	108	19	the	the	DET
issue-2216	108	20	place	place	NOUN
issue-2216	108	21	of	of	ADP
issue-2216	108	22	collection	collection	NOUN
issue-2216	108	23	of	of	ADP
issue-2216	108	24	this	this	DET
issue-2216	108	25	tax	tax	NOUN
issue-2216	108	26	.	.	PUNCT
issue-2216	109	1	the	the	DET
issue-2216	109	2	tc	tc	PROPN
issue-2216	109	3	of	of	ADP
issue-2216	109	4	ukraine	ukraine	NOUN
issue-2216	109	5	stipulates	stipulate	VERB
issue-2216	109	6	that	that	SCONJ
issue-2216	109	7	the	the	DET
issue-2216	109	8	tax	tax	NOUN
issue-2216	109	9	amount	amount	NOUN
issue-2216	109	10	is	be	AUX
issue-2216	109	11	calculated	calculate	VERB
issue-2216	109	12	by	by	ADP
issue-2216	109	13	the	the	DET
issue-2216	109	14	controlling	control	VERB
issue-2216	109	15	authority	authority	NOUN
issue-2216	109	16	at	at	ADP
issue-2216	109	17	the	the	DET
issue-2216	109	18	tax	tax	NOUN
issue-2216	109	19	address	address	NOUN
issue-2216	109	20	(	(	PUNCT
issue-2216	109	21	place	place	NOUN
issue-2216	109	22	of	of	ADP
issue-2216	109	23	registration	registration	NOUN
issue-2216	109	24	)	)	PUNCT
issue-2216	109	25	of	of	ADP
issue-2216	109	26	the	the	DET
issue-2216	109	27	resident	resident	ADJ
issue-2216	109	28	owner	owner	NOUN
issue-2216	109	29	of	of	ADP
issue-2216	109	30	the	the	DET
issue-2216	109	31	property	property	NOUN
issue-2216	109	32	and	and	CCONJ
issue-2216	109	33	at	at	ADP
issue-2216	109	34	the	the	DET
issue-2216	109	35	location	location	NOUN
issue-2216	109	36	of	of	ADP
issue-2216	109	37	the	the	DET
issue-2216	109	38	taxable	taxable	ADJ
issue-2216	109	39	property	property	NOUN
issue-2216	109	40	owned	own	VERB
issue-2216	109	41	by	by	ADP
issue-2216	109	42	a	a	DET
issue-2216	109	43	non	non	ADJ
issue-2216	109	44	-	-	NOUN
issue-2216	109	45	resident	resident	ADJ
issue-2216	109	46	.	.	PUNCT
issue-2216	110	1	unfortunately	unfortunately	ADV
issue-2216	110	2	,	,	PUNCT
issue-2216	110	3	the	the	DET
issue-2216	110	4	tax	tax	NOUN
issue-2216	110	5	legislation	legislation	NOUN
issue-2216	110	6	does	do	AUX
issue-2216	110	7	not	not	PART
issue-2216	110	8	contain	contain	VERB
issue-2216	110	9	any	any	DET
issue-2216	110	10	provisions	provision	NOUN
issue-2216	110	11	defining	define	VERB
issue-2216	110	12	the	the	DET
issue-2216	110	13	procedure	procedure	NOUN
issue-2216	110	14	for	for	ADP
issue-2216	110	15	levying	levy	VERB
issue-2216	110	16	tax	tax	NOUN
issue-2216	110	17	when	when	SCONJ
issue-2216	110	18	taxable	taxable	ADJ
issue-2216	110	19	objects	object	NOUN
issue-2216	110	20	are	be	AUX
issue-2216	110	21	located	locate	VERB
issue-2216	110	22	on	on	ADP
issue-2216	110	23	the	the	DET
issue-2216	110	24	territory	territory	NOUN
issue-2216	110	25	of	of	ADP
issue-2216	110	26	several	several	ADJ
issue-2216	110	27	village	village	NOUN
issue-2216	110	28	,	,	PUNCT
issue-2216	110	29	town	town	NOUN
issue-2216	110	30	or	or	CCONJ
issue-2216	110	31	city	city	NOUN
issue-2216	110	32	councils	council	NOUN
issue-2216	110	33	,	,	PUNCT
issue-2216	110	34	or	or	CCONJ
issue-2216	110	35	when	when	SCONJ
issue-2216	110	36	local	local	ADJ
issue-2216	110	37	authorities	authority	NOUN
issue-2216	110	38	set	set	VERB
issue-2216	110	39	different	different	ADJ
issue-2216	110	40	rates	rate	NOUN
issue-2216	110	41	and	and	CCONJ
issue-2216	110	42	tax	tax	NOUN
issue-2216	110	43	exemptions	exemption	NOUN
issue-2216	110	44	.	.	PUNCT
issue-2216	111	1	the	the	DET
issue-2216	111	2	complexity	complexity	NOUN
issue-2216	111	3	of	of	ADP
issue-2216	111	4	this	this	DET
issue-2216	111	5	tax	tax	NOUN
issue-2216	111	6	lies	lie	VERB
issue-2216	111	7	in	in	ADP
issue-2216	111	8	the	the	DET
issue-2216	111	9	fact	fact	NOUN
issue-2216	111	10	that	that	SCONJ
issue-2216	111	11	the	the	DET
issue-2216	111	12	obligation	obligation	NOUN
issue-2216	111	13	to	to	PART
issue-2216	111	14	charge	charge	VERB
issue-2216	111	15	it	it	PRON
issue-2216	111	16	to	to	ADP
issue-2216	111	17	individuals	individual	NOUN
issue-2216	111	18	is	be	AUX
issue-2216	111	19	assigned	assign	VERB
issue-2216	111	20	exclusively	exclusively	ADV
issue-2216	111	21	to	to	ADP
issue-2216	111	22	the	the	DET
issue-2216	111	23	controlling	control	VERB
issue-2216	111	24	authorities	authority	NOUN
issue-2216	111	25	,	,	PUNCT
issue-2216	111	26	which	which	PRON
issue-2216	111	27	,	,	PUNCT
issue-2216	111	28	by	by	ADP
issue-2216	111	29	using	use	VERB
issue-2216	111	30	the	the	DET
issue-2216	111	31	state	state	NOUN
issue-2216	111	32	register	register	NOUN
issue-2216	111	33	of	of	ADP
issue-2216	111	34	real	real	ADJ
issue-2216	111	35	property	property	NOUN
issue-2216	111	36	rights	right	NOUN
issue-2216	111	37	,	,	PUNCT
issue-2216	111	38	must	must	AUX
issue-2216	111	39	determine	determine	VERB
issue-2216	111	40	the	the	DET
issue-2216	111	41	tax	tax	NOUN
issue-2216	111	42	base	base	NOUN
issue-2216	111	43	.	.	PUNCT
issue-2216	112	1	however	however	ADV
issue-2216	112	2	,	,	PUNCT
issue-2216	112	3	the	the	DET
issue-2216	112	4	state	state	NOUN
issue-2216	112	5	register	register	NOUN
issue-2216	112	6	of	of	ADP
issue-2216	112	7	real	real	ADJ
issue-2216	112	8	property	property	NOUN
issue-2216	112	9	rights	right	NOUN
issue-2216	112	10	contains	contain	VERB
issue-2216	112	11	incomplete	incomplete	ADJ
issue-2216	112	12	information	information	NOUN
issue-2216	112	13	on	on	ADP
issue-2216	112	14	real	real	ADJ
issue-2216	112	15	estate	estate	NOUN
issue-2216	112	16	objects	object	NOUN
issue-2216	112	17	,	,	PUNCT
issue-2216	112	18	and	and	CCONJ
issue-2216	112	19	some	some	PRON
issue-2216	112	20	of	of	ADP
issue-2216	112	21	the	the	DET
issue-2216	112	22	data	datum	NOUN
issue-2216	112	23	on	on	ADP
issue-2216	112	24	owners	owner	NOUN
issue-2216	112	25	remains	remain	VERB
issue-2216	112	26	on	on	ADP
issue-2216	112	27	paper	paper	NOUN
issue-2216	112	28	and	and	CCONJ
issue-2216	112	29	is	be	AUX
issue-2216	112	30	stored	store	VERB
issue-2216	112	31	in	in	ADP
issue-2216	112	32	local	local	ADJ
issue-2216	112	33	technical	technical	ADJ
issue-2216	112	34	inventory	inventory	PROPN
issue-2216	112	35	bureaus	bureaus	PROPN
issue-2216	112	36	or	or	CCONJ
issue-2216	112	37	in	in	ADP
issue-2216	112	38	village	village	NOUN
issue-2216	112	39	and	and	CCONJ
issue-2216	112	40	town	town	NOUN
issue-2216	112	41	councils	council	NOUN
issue-2216	112	42	.	.	PUNCT
issue-2216	113	1	property	property	NOUN
issue-2216	113	2	owners	owner	NOUN
issue-2216	113	3	only	only	ADV
issue-2216	113	4	have	have	VERB
issue-2216	113	5	the	the	DET
issue-2216	113	6	right	right	NOUN
issue-2216	113	7	,	,	PUNCT
issue-2216	113	8	but	but	CCONJ
issue-2216	113	9	not	not	PART
issue-2216	113	10	the	the	DET
issue-2216	113	11	obligation	obligation	NOUN
issue-2216	113	12	,	,	PUNCT
issue-2216	113	13	to	to	PART
issue-2216	113	14	submit	submit	VERB
issue-2216	113	15	ownership	ownership	NOUN
issue-2216	113	16	documents	document	NOUN
issue-2216	113	17	for	for	ADP
issue-2216	113	18	data	data	NOUN
issue-2216	113	19	verification	verification	NOUN
issue-2216	113	20	.	.	PUNCT
issue-2216	114	1	in	in	ADP
issue-2216	114	2	order	order	NOUN
issue-2216	114	3	to	to	PART
issue-2216	114	4	effectively	effectively	ADV
issue-2216	114	5	collect	collect	VERB
issue-2216	114	6	tax	tax	NOUN
issue-2216	114	7	on	on	ADP
issue-2216	114	8	immovable	immovable	ADJ
issue-2216	114	9	property	property	NOUN
issue-2216	114	10	other	other	ADJ
issue-2216	114	11	than	than	ADP
issue-2216	114	12	a	a	DET
issue-2216	114	13	land	land	NOUN
issue-2216	114	14	plot	plot	NOUN
issue-2216	114	15	,	,	PUNCT
issue-2216	114	16	it	it	PRON
issue-2216	114	17	is	be	AUX
issue-2216	114	18	proposed	propose	VERB
issue-2216	114	19	to	to	PART
issue-2216	114	20	impose	impose	VERB
issue-2216	114	21	an	an	DET
issue-2216	114	22	obligation	obligation	NOUN
issue-2216	114	23	on	on	ADP
issue-2216	114	24	property	property	NOUN
issue-2216	114	25	owners	owner	NOUN
issue-2216	114	26	to	to	PART
issue-2216	114	27	apply	apply	VERB
issue-2216	114	28	to	to	ADP
issue-2216	114	29	the	the	DET
issue-2216	114	30	controlling	control	VERB
issue-2216	114	31	authorities	authority	NOUN
issue-2216	114	32	at	at	ADP
issue-2216	114	33	the	the	DET
issue-2216	114	34	location	location	NOUN
issue-2216	114	35	of	of	ADP
issue-2216	114	36	the	the	DET
issue-2216	114	37	property	property	NOUN
issue-2216	114	38	.	.	PUNCT
issue-2216	115	1	the	the	DET
issue-2216	115	2	respective	respective	ADJ
issue-2216	115	3	proposal	proposal	NOUN
issue-2216	115	4	may	may	AUX
issue-2216	115	5	be	be	AUX
issue-2216	115	6	enshrined	enshrine	VERB
issue-2216	115	7	in	in	ADP
issue-2216	115	8	the	the	DET
issue-2216	115	9	tc	tc	NOUN
issue-2216	115	10	of	of	ADP
issue-2216	115	11	ukraine	ukraine	NOUN
issue-2216	115	12	by	by	ADP
issue-2216	115	13	adding	add	VERB
issue-2216	115	14	subpara	subpara	NOUN
issue-2216	115	15	.	.	PUNCT
issue-2216	116	1	266.7.3	266.7.3	ADJ
issue-2216	116	2	,	,	PUNCT
issue-2216	116	3	para	para	NOUN
issue-2216	116	4	.	.	PUNCT
issue-2216	117	1	266.7	266.7	NUM
issue-2216	117	2	,	,	PUNCT
issue-2216	117	3	art	art	NOUN
issue-2216	117	4	.	.	PUNCT
issue-2216	118	1	266	266	NUM
issue-2216	118	2	–	–	PUNCT
issue-2216	118	3	by	by	ADP
issue-2216	118	4	adding	add	VERB
issue-2216	118	5	a	a	DET
issue-2216	118	6	clause	clause	NOUN
issue-2216	118	7	3	3	NUM
issue-2216	118	8	,	,	PUNCT
issue-2216	118	9	which	which	PRON
issue-2216	118	10	should	should	AUX
issue-2216	118	11	read	read	VERB
issue-2216	118	12	as	as	SCONJ
issue-2216	118	13	follows	follow	VERB
issue-2216	118	14	:	:	PUNCT
issue-2216	118	15	"	"	PUNCT
issue-2216	118	16	taxpayers	taxpayer	NOUN
issue-2216	118	17	–	–	PUNCT
issue-2216	118	18	owners	owner	NOUN
issue-2216	118	19	of	of	ADP
issue-2216	118	20	residential	residential	ADJ
issue-2216	118	21	and/or	and/or	CCONJ
issue-2216	118	22	non	non	ADJ
issue-2216	118	23	-	-	ADJ
issue-2216	118	24	residential	residential	ADJ
issue-2216	118	25	real	real	ADJ
issue-2216	118	26	estate	estate	NOUN
issue-2216	118	27	are	be	AUX
issue-2216	118	28	obliged	oblige	VERB
issue-2216	118	29	to	to	PART
issue-2216	118	30	submit	submit	VERB
issue-2216	118	31	a	a	DET
issue-2216	118	32	written	write	VERB
issue-2216	118	33	application	application	NOUN
issue-2216	118	34	to	to	ADP
issue-2216	118	35	the	the	DET
issue-2216	118	36	supervisory	supervisory	ADJ
issue-2216	118	37	authority	authority	NOUN
issue-2216	118	38	at	at	ADP
issue-2216	118	39	the	the	DET
issue-2216	118	40	place	place	NOUN
issue-2216	118	41	of	of	ADP
issue-2216	118	42	their	their	PRON
issue-2216	118	43	tax	tax	NOUN
issue-2216	118	44	address	address	NOUN
issue-2216	118	45	(	(	PUNCT
issue-2216	118	46	place	place	NOUN
issue-2216	118	47	of	of	ADP
issue-2216	118	48	registration	registration	NOUN
issue-2216	118	49	)	)	PUNCT
issue-2216	118	50	for	for	ADP
issue-2216	118	51	data	data	NOUN
issue-2216	118	52	verification	verification	NOUN
issue-2216	118	53	.	.	PUNCT
issue-2216	118	54	"	"	PUNCT
issue-2216	119	1	4	4	NUM
issue-2216	119	2	.	.	PUNCT
issue-2216	119	3	conclusions	conclusion	NOUN
issue-2216	119	4	the	the	DET
issue-2216	119	5	analysis	analysis	NOUN
issue-2216	119	6	of	of	ADP
issue-2216	119	7	the	the	DET
issue-2216	119	8	theoretical	theoretical	ADJ
issue-2216	119	9	results	result	NOUN
issue-2216	119	10	of	of	ADP
issue-2216	119	11	the	the	DET
issue-2216	119	12	study	study	NOUN
issue-2216	119	13	presented	present	VERB
issue-2216	119	14	in	in	ADP
issue-2216	119	15	the	the	DET
issue-2216	119	16	article	article	NOUN
issue-2216	119	17	allows	allow	VERB
issue-2216	119	18	the	the	DET
issue-2216	119	19	following	follow	VERB
issue-2216	119	20	conclusions	conclusion	NOUN
issue-2216	119	21	to	to	PART
issue-2216	119	22	be	be	AUX
issue-2216	119	23	drawn	draw	VERB
issue-2216	119	24	:	:	PUNCT
issue-2216	119	25	1	1	X
issue-2216	119	26	.	.	X
issue-2216	119	27	legislative	legislative	ADJ
issue-2216	119	28	consolidation	consolidation	NOUN
issue-2216	119	29	of	of	ADP
issue-2216	119	30	the	the	DET
issue-2216	119	31	collection	collection	NOUN
issue-2216	119	32	of	of	ADP
issue-2216	119	33	tax	tax	NOUN
issue-2216	119	34	other	other	ADJ
issue-2216	119	35	than	than	ADP
issue-2216	119	36	land	land	NOUN
issue-2216	119	37	has	have	AUX
issue-2216	119	38	passed	pass	VERB
issue-2216	119	39	its	its	PRON
issue-2216	119	40	historical	historical	ADJ
issue-2216	119	41	path	path	NOUN
issue-2216	119	42	and	and	CCONJ
issue-2216	119	43	continues	continue	VERB
issue-2216	119	44	to	to	PART
issue-2216	119	45	evolve	evolve	VERB
issue-2216	119	46	.	.	PUNCT
issue-2216	120	1	during	during	ADP
issue-2216	120	2	the	the	DET
issue-2216	120	3	period	period	NOUN
issue-2216	120	4	of	of	ADP
issue-2216	120	5	validity	validity	NOUN
issue-2216	120	6	of	of	ADP
issue-2216	120	7	the	the	DET
issue-2216	120	8	tc	tc	NOUN
issue-2216	120	9	of	of	ADP
issue-2216	120	10	ukraine	ukraine	NOUN
issue-2216	120	11	,	,	PUNCT
issue-2216	120	12	article	article	NOUN
issue-2216	120	13	266	266	NUM
issue-2216	120	14	has	have	AUX
issue-2216	120	15	undergone	undergo	VERB
issue-2216	120	16	numerous	numerous	ADJ
issue-2216	120	17	changes	change	NOUN
issue-2216	120	18	,	,	PUNCT
issue-2216	120	19	both	both	CCONJ
issue-2216	120	20	positive	positive	ADJ
issue-2216	120	21	and	and	CCONJ
issue-2216	120	22	negative	negative	ADJ
issue-2216	120	23	,	,	PUNCT
issue-2216	120	24	however	however	ADV
issue-2216	120	25	,	,	PUNCT
issue-2216	120	26	this	this	PRON
issue-2216	120	27	indicates	indicate	VERB
issue-2216	120	28	that	that	SCONJ
issue-2216	120	29	the	the	DET
issue-2216	120	30	legislator	legislator	NOUN
issue-2216	120	31	is	be	AUX
issue-2216	120	32	looking	look	VERB
issue-2216	120	33	for	for	ADP
issue-2216	120	34	the	the	DET
issue-2216	120	35	best	good	ADJ
issue-2216	120	36	ways	way	NOUN
issue-2216	120	37	to	to	PART
issue-2216	120	38	collect	collect	VERB
issue-2216	120	39	the	the	DET
issue-2216	120	40	tax	tax	NOUN
issue-2216	120	41	under	under	ADP
issue-2216	120	42	study	study	NOUN
issue-2216	120	43	in	in	ADP
issue-2216	120	44	a	a	DET
issue-2216	120	45	quality	quality	NOUN
issue-2216	120	46	manner	manner	NOUN
issue-2216	120	47	.	.	PUNCT
issue-2216	121	1	2	2	X
issue-2216	121	2	.	.	X
issue-2216	121	3	there	there	PRON
issue-2216	121	4	are	be	VERB
issue-2216	121	5	discrepancies	discrepancy	NOUN
issue-2216	121	6	in	in	ADP
issue-2216	121	7	the	the	DET
issue-2216	121	8	categorical	categorical	ADJ
issue-2216	121	9	apparatus	apparatus	NOUN
issue-2216	121	10	of	of	ADP
issue-2216	121	11	the	the	DET
issue-2216	121	12	tc	tc	NOUN
issue-2216	121	13	of	of	ADP
issue-2216	121	14	ukraine	ukraine	NOUN
issue-2216	121	15	,	,	PUNCT
issue-2216	121	16	the	the	DET
issue-2216	121	17	legislator	legislator	NOUN
issue-2216	121	18	uses	use	VERB
issue-2216	121	19	the	the	DET
issue-2216	121	20	terms	term	NOUN
issue-2216	121	21	"	"	PUNCT
issue-2216	121	22	administration	administration	NOUN
issue-2216	121	23	"	"	PUNCT
issue-2216	121	24	and	and	CCONJ
issue-2216	121	25	"	"	PUNCT
issue-2216	121	26	collection	collection	NOUN
issue-2216	121	27	"	"	PUNCT
issue-2216	121	28	.	.	PUNCT
issue-2216	122	1	it	it	PRON
issue-2216	122	2	seems	seem	VERB
issue-2216	122	3	appropriate	appropriate	ADJ
issue-2216	122	4	to	to	PART
issue-2216	122	5	use	use	VERB
issue-2216	122	6	the	the	DET
issue-2216	122	7	term	term	NOUN
issue-2216	122	8	"	"	PUNCT
issue-2216	122	9	collection	collection	NOUN
issue-2216	122	10	of	of	ADP
issue-2216	122	11	tax	tax	NOUN
issue-2216	122	12	on	on	ADP
issue-2216	122	13	immovable	immovable	ADJ
issue-2216	122	14	property	property	NOUN
issue-2216	122	15	other	other	ADJ
issue-2216	122	16	than	than	ADP
issue-2216	122	17	a	a	DET
issue-2216	122	18	land	land	NOUN
issue-2216	122	19	plot	plot	NOUN
issue-2216	122	20	"	"	PUNCT
issue-2216	122	21	.	.	PUNCT
issue-2216	123	1	3	3	X
issue-2216	123	2	.	.	X
issue-2216	123	3	the	the	DET
issue-2216	123	4	authors	author	NOUN
issue-2216	123	5	prove	prove	VERB
issue-2216	123	6	the	the	DET
issue-2216	123	7	imperfection	imperfection	NOUN
issue-2216	123	8	of	of	ADP
issue-2216	123	9	legal	legal	ADJ
issue-2216	123	10	norms	norm	NOUN
issue-2216	123	11	regulating	regulate	VERB
issue-2216	123	12	the	the	DET
issue-2216	123	13	procedure	procedure	NOUN
issue-2216	123	14	for	for	ADP
issue-2216	123	15	collecting	collect	VERB
issue-2216	123	16	tax	tax	NOUN
issue-2216	123	17	other	other	ADJ
issue-2216	123	18	than	than	ADP
issue-2216	123	19	land	land	NOUN
issue-2216	123	20	,	,	PUNCT
issue-2216	123	21	which	which	PRON
issue-2216	123	22	contributes	contribute	VERB
issue-2216	123	23	to	to	ADP
issue-2216	123	24	taxpayer	taxpayer	NOUN
issue-2216	123	25	abuse	abuse	NOUN
issue-2216	123	26	.	.	PUNCT
issue-2216	124	1	it	it	PRON
issue-2216	124	2	is	be	AUX
issue-2216	124	3	proposed	propose	VERB
issue-2216	124	4	to	to	PART
issue-2216	124	5	revise	revise	VERB
issue-2216	124	6	the	the	DET
issue-2216	124	7	procedure	procedure	NOUN
issue-2216	124	8	for	for	ADP
issue-2216	124	9	granting	grant	VERB
issue-2216	124	10	tax	tax	NOUN
issue-2216	124	11	privileges	privilege	NOUN
issue-2216	124	12	in	in	ADP
issue-2216	124	13	terms	term	NOUN
issue-2216	124	14	of	of	ADP
issue-2216	124	15	expanding	expand	VERB
issue-2216	124	16	the	the	DET
issue-2216	124	17	list	list	NOUN
issue-2216	124	18	of	of	ADP
issue-2216	124	19	objects	object	NOUN
issue-2216	124	20	and	and	CCONJ
issue-2216	124	21	the	the	DET
issue-2216	124	22	tax	tax	NOUN
issue-2216	124	23	base	base	NOUN
issue-2216	124	24	by	by	ADP
issue-2216	124	25	including	include	VERB
issue-2216	124	26	real	real	ADJ
issue-2216	124	27	estate	estate	NOUN
issue-2216	124	28	,	,	PUNCT
issue-2216	124	29	such	such	ADJ
issue-2216	124	30	as	as	ADP
issue-2216	124	31	a	a	DET
issue-2216	124	32	room	room	NOUN
issue-2216	124	33	in	in	ADP
issue-2216	124	34	a	a	DET
issue-2216	124	35	dormitory	dormitory	NOUN
issue-2216	124	36	.	.	PUNCT
issue-2216	125	1	4	4	X
issue-2216	125	2	.	.	X
issue-2216	125	3	positive	positive	ADJ
issue-2216	125	4	changes	change	NOUN
issue-2216	125	5	include	include	VERB
issue-2216	125	6	the	the	DET
issue-2216	125	7	expansion	expansion	NOUN
issue-2216	125	8	of	of	ADP
issue-2216	125	9	the	the	DET
issue-2216	125	10	list	list	NOUN
issue-2216	125	11	of	of	ADP
issue-2216	125	12	objects	object	NOUN
issue-2216	125	13	not	not	PART
issue-2216	125	14	included	include	VERB
issue-2216	125	15	in	in	ADP
issue-2216	125	16	the	the	DET
issue-2216	125	17	list	list	NOUN
issue-2216	125	18	of	of	ADP
issue-2216	125	19	objects	object	NOUN
issue-2216	125	20	subject	subject	ADJ
issue-2216	125	21	to	to	ADP
issue-2216	125	22	taxation	taxation	NOUN
issue-2216	125	23	–	–	PUNCT
issue-2216	125	24	destroyed	destroy	VERB
issue-2216	125	25	,	,	PUNCT
issue-2216	125	26	damaged	damage	VERB
issue-2216	125	27	(	(	PUNCT
issue-2216	125	28	requiring	require	VERB
issue-2216	125	29	major	major	ADJ
issue-2216	125	30	repairs	repair	NOUN
issue-2216	125	31	)	)	PUNCT
issue-2216	125	32	and	and	CCONJ
issue-2216	125	33	destroyed	destroy	VERB
issue-2216	125	34	buildings	building	NOUN
issue-2216	125	35	or	or	CCONJ
issue-2216	125	36	structures	structure	NOUN
issue-2216	125	37	during	during	ADP
issue-2216	125	38	hostilities	hostility	NOUN
issue-2216	125	39	.	.	PUNCT
issue-2216	126	1	5	5	X
issue-2216	126	2	.	.	X
issue-2216	126	3	the	the	DET
issue-2216	126	4	article	article	NOUN
issue-2216	126	5	identifies	identify	VERB
issue-2216	126	6	the	the	DET
issue-2216	126	7	difficulties	difficulty	NOUN
issue-2216	126	8	that	that	PRON
issue-2216	126	9	may	may	AUX
issue-2216	126	10	arise	arise	VERB
issue-2216	126	11	in	in	ADP
issue-2216	126	12	the	the	DET
issue-2216	126	13	course	course	NOUN
issue-2216	126	14	of	of	ADP
issue-2216	126	15	collection	collection	NOUN
issue-2216	126	16	of	of	ADP
issue-2216	126	17	this	this	DET
issue-2216	126	18	tax	tax	NOUN
issue-2216	126	19	due	due	ADP
issue-2216	126	20	to	to	ADP
issue-2216	126	21	the	the	DET
issue-2216	126	22	lack	lack	NOUN
issue-2216	126	23	of	of	ADP
issue-2216	126	24	complete	complete	ADJ
issue-2216	126	25	information	information	NOUN
issue-2216	126	26	in	in	ADP
issue-2216	126	27	the	the	DET
issue-2216	126	28	state	state	NOUN
issue-2216	126	29	register	register	NOUN
issue-2216	126	30	of	of	ADP
issue-2216	126	31	real	real	ADJ
issue-2216	126	32	property	property	NOUN
issue-2216	126	33	rights	right	NOUN
issue-2216	126	34	.	.	PUNCT
issue-2216	127	1	in	in	ADP
issue-2216	127	2	order	order	NOUN
issue-2216	127	3	to	to	PART
issue-2216	127	4	improve	improve	VERB
issue-2216	127	5	the	the	DET
issue-2216	127	6	administration	administration	NOUN
issue-2216	127	7	procedure	procedure	NOUN
issue-2216	127	8	,	,	PUNCT
issue-2216	127	9	it	it	PRON
issue-2216	127	10	is	be	AUX
issue-2216	127	11	proposed	propose	VERB
issue-2216	127	12	to	to	PART
issue-2216	127	13	amend	amend	VERB
issue-2216	127	14	subpara	subpara	NOUN
issue-2216	127	15	.	.	PUNCT
issue-2216	128	1	266.7.3	266.7.3	ADV
issue-2216	128	2	,	,	PUNCT
issue-2216	128	3	para	para	NOUN
issue-2216	128	4	.	.	PUNCT
issue-2216	129	1	266.7	266.7	NUM
issue-2216	129	2	,	,	PUNCT
issue-2216	129	3	art	art	NOUN
issue-2216	129	4	.	.	PUNCT
issue-2216	130	1	266	266	NUM
issue-2216	130	2	of	of	ADP
issue-2216	130	3	the	the	DET
issue-2216	130	4	tc	tc	NOUN
issue-2216	130	5	of	of	ADP
issue-2216	130	6	ukraine	ukraine	NOUN
issue-2216	130	7	to	to	PART
issue-2216	130	8	impose	impose	VERB
issue-2216	130	9	an	an	DET
issue-2216	130	10	obligation	obligation	NOUN
issue-2216	130	11	on	on	ADP
issue-2216	130	12	property	property	NOUN
issue-2216	130	13	owners	owner	NOUN
issue-2216	130	14	to	to	PART
issue-2216	130	15	apply	apply	VERB
issue-2216	130	16	to	to	ADP
issue-2216	130	17	the	the	DET
issue-2216	130	18	controlling	control	VERB
issue-2216	130	19	authorities	authority	NOUN
issue-2216	130	20	at	at	ADP
issue-2216	130	21	the	the	DET
issue-2216	130	22	place	place	NOUN
issue-2216	130	23	of	of	ADP
issue-2216	130	24	tax	tax	NOUN
issue-2216	130	25	address	address	NOUN
issue-2216	130	26	(	(	PUNCT
issue-2216	130	27	place	place	NOUN
issue-2216	130	28	of	of	ADP
issue-2216	130	29	registration	registration	NOUN
issue-2216	130	30	)	)	PUNCT
issue-2216	130	31	for	for	ADP
issue-2216	130	32	data	data	NOUN
issue-2216	130	33	verification	verification	NOUN
issue-2216	130	34	.	.	PUNCT
issue-2216	131	1	baltic	baltic	PROPN
issue-2216	131	2	journal	journal	PROPN
issue-2216	131	3	of	of	ADP
issue-2216	131	4	economic	economic	ADJ
issue-2216	131	5	studies	study	NOUN
issue-2216	131	6	189	189	NUM
issue-2216	131	7	vol	vol	NOUN
issue-2216	131	8	.	.	PROPN
issue-2216	132	1	9	9	NUM
issue-2216	132	2	no	no	NOUN
issue-2216	132	3	.	.	NOUN
issue-2216	132	4	4	4	NUM
issue-2216	132	5	,	,	PUNCT
issue-2216	132	6	2023	2023	NUM
issue-2216	132	7	references	reference	NOUN
issue-2216	132	8	:	:	PUNCT
issue-2216	132	9	tax	tax	NOUN
issue-2216	132	10	code	code	NOUN
issue-2216	132	11	of	of	ADP
issue-2216	132	12	ukraine	ukraine	NOUN
issue-2216	132	13	:	:	PUNCT
issue-2216	132	14	the	the	DET
issue-2216	132	15	law	law	NOUN
issue-2216	132	16	of	of	ADP
issue-2216	132	17	ukraine	ukraine	PROPN
issue-2216	132	18	dated	date	VERB
issue-2216	132	19	02.012.2010	02.012.2010	PROPN
issue-2216	132	20	.	.	PUNCT
issue-2216	133	1	no	no	INTJ
issue-2216	133	2	.	.	NOUN
issue-2216	134	1	2755	2755	NUM
issue-2216	134	2	-	-	SYM
issue-2216	134	3	vi	vi	NOUN
issue-2216	134	4	.	.	NOUN
issue-2216	134	5	available	available	ADJ
issue-2216	134	6	at	at	ADP
issue-2216	134	7	:	:	PUNCT
issue-2216	134	8	https://zakon.rada.gov.ua/laws/show/2755-17#text	https://zakon.rada.gov.ua/laws/show/2755-17#text	X
issue-2216	134	9	(	(	PUNCT
issue-2216	134	10	accessed	access	VERB
issue-2216	134	11	june	june	PROPN
issue-2216	134	12	28	28	NUM
issue-2216	134	13	,	,	PUNCT
issue-2216	134	14	2023	2023	NUM
issue-2216	134	15	)	)	PUNCT
issue-2216	134	16	.	.	PUNCT
issue-2216	135	1	duilko	duilko	PROPN
issue-2216	135	2	,	,	PUNCT
issue-2216	135	3	a.	a.	NOUN
issue-2216	135	4	m.	m.	NOUN
issue-2216	135	5	(	(	PUNCT
issue-2216	135	6	2017	2017	NUM
issue-2216	135	7	)	)	PUNCT
issue-2216	135	8	.	.	PUNCT
issue-2216	136	1	formation	formation	NOUN
issue-2216	136	2	and	and	CCONJ
issue-2216	136	3	development	development	NOUN
issue-2216	136	4	of	of	ADP
issue-2216	136	5	real	real	ADJ
issue-2216	136	6	estate	estate	NOUN
issue-2216	136	7	tax	tax	NOUN
issue-2216	136	8	in	in	ADP
issue-2216	136	9	ukraine	ukraine	NOUN
issue-2216	136	10	.	.	PUNCT
issue-2216	137	1	dissertation	dissertation	NOUN
issue-2216	137	2	for	for	ADP
issue-2216	137	3	the	the	DET
issue-2216	137	4	degree	degree	NOUN
issue-2216	137	5	of	of	ADP
issue-2216	137	6	candidate	candidate	NOUN
issue-2216	137	7	of	of	ADP
issue-2216	137	8	economic	economic	ADJ
issue-2216	137	9	sciensec	sciensec	NOUN
issue-2216	137	10	,	,	PUNCT
issue-2216	137	11	specializing	specialize	VERB
issue-2216	137	12	in	in	ADP
issue-2216	137	13	08.00.08	08.00.08	ADJ
issue-2216	137	14	–	–	PUNCT
issue-2216	137	15	money	money	NOUN
issue-2216	137	16	,	,	PUNCT
issue-2216	137	17	finance	finance	NOUN
issue-2216	137	18	and	and	CCONJ
issue-2216	137	19	credit	credit	NOUN
issue-2216	137	20	.	.	PUNCT
issue-2216	138	1	university	university	NOUN
issue-2216	138	2	of	of	ADP
issue-2216	138	3	state	state	NOUN
issue-2216	138	4	fiscal	fiscal	ADJ
issue-2216	138	5	service	service	NOUN
issue-2216	138	6	of	of	ADP
issue-2216	138	7	ukraine	ukraine	NOUN
issue-2216	138	8	.	.	PUNCT
issue-2216	139	1	available	available	ADJ
issue-2216	139	2	at	at	ADP
issue-2216	139	3	:	:	PUNCT
issue-2216	139	4	https://nusta.edu.ua/wp-content/uploads/2017/11/автореферат-наздобуття-к.е.н._дулько_а_м.pdf	https://nusta.edu.ua/wp-content/uploads/2017/11/автореферат-наздобуття-к.е.н._дулько_а_м.pdf	NOUN
issue-2216	139	5	(	(	PUNCT
issue-2216	139	6	accessed	access	VERB
issue-2216	139	7	june	june	PROPN
issue-2216	139	8	28	28	NUM
issue-2216	139	9	,	,	PUNCT
issue-2216	139	10	2023	2023	NUM
issue-2216	139	11	)	)	PUNCT
issue-2216	139	12	.	.	PUNCT
issue-2216	140	1	dmytriv	dmytriv	PROPN
issue-2216	140	2	,	,	PUNCT
issue-2216	140	3	v.	v.	PROPN
issue-2216	140	4	(	(	PUNCT
issue-2216	140	5	2021	2021	NUM
issue-2216	140	6	)	)	PUNCT
issue-2216	140	7	.	.	PUNCT
issue-2216	141	1	economic	economic	ADJ
issue-2216	141	2	essence	essence	NOUN
issue-2216	141	3	and	and	CCONJ
issue-2216	141	4	role	role	NOUN
issue-2216	141	5	of	of	ADP
issue-2216	141	6	property	property	NOUN
issue-2216	141	7	taxes	taxis	NOUN
issue-2216	141	8	in	in	ADP
issue-2216	141	9	ukraine	ukraine	NOUN
issue-2216	141	10	.	.	PUNCT
issue-2216	142	1	world	world	NOUN
issue-2216	142	2	of	of	ADP
issue-2216	142	3	finance	finance	NOUN
issue-2216	142	4	,	,	PUNCT
issue-2216	142	5	vol	vol	NOUN
issue-2216	142	6	.	.	PROPN
issue-2216	142	7	1	1	NUM
issue-2216	142	8	(	(	PUNCT
issue-2216	142	9	66	66	NUM
issue-2216	142	10	)	)	PUNCT
issue-2216	142	11	,	,	PUNCT
issue-2216	142	12	pp	pp	ADP
issue-2216	142	13	.	.	PUNCT
issue-2216	143	1	201–209	201–209	NUM
issue-2216	143	2	.	.	PUNCT
issue-2216	143	3	available	available	ADJ
issue-2216	143	4	at	at	ADP
issue-2216	143	5	:	:	PUNCT
issue-2216	143	6	http://sf.wunu.edu.ua/index.php/sf/article/view/1428/1434	http://sf.wunu.edu.ua/index.php/sf/article/view/1428/1434	PROPN
issue-2216	143	7	(	(	PUNCT
issue-2216	143	8	accessed	access	VERB
issue-2216	143	9	june	june	PROPN
issue-2216	143	10	30	30	NUM
issue-2216	143	11	,	,	PUNCT
issue-2216	143	12	2023	2023	NUM
issue-2216	143	13	)	)	PUNCT
issue-2216	143	14	.	.	PUNCT
issue-2216	144	1	melnik	melnik	X
issue-2216	144	2	,	,	PUNCT
issue-2216	144	3	a.	a.	NOUN
issue-2216	144	4	m.	m.	NOUN
issue-2216	144	5	(	(	PUNCT
issue-2216	144	6	2014	2014	NUM
issue-2216	144	7	)	)	PUNCT
issue-2216	144	8	.	.	PUNCT
issue-2216	145	1	the	the	DET
issue-2216	145	2	evolution	evolution	NOUN
issue-2216	145	3	of	of	ADP
issue-2216	145	4	the	the	DET
issue-2216	145	5	taxation	taxation	NOUN
issue-2216	145	6	of	of	ADP
issue-2216	145	7	real	real	ADJ
issue-2216	145	8	property	property	NOUN
issue-2216	145	9	in	in	ADP
issue-2216	145	10	ukraine	ukraine	NOUN
issue-2216	145	11	and	and	CCONJ
issue-2216	145	12	worldwide	worldwide	ADV
issue-2216	145	13	.	.	PUNCT
issue-2216	146	1	efficient	efficient	ADJ
issue-2216	146	2	economy	economy	NOUN
issue-2216	146	3	,	,	PUNCT
issue-2216	146	4	vol	vol	NOUN
issue-2216	146	5	.	.	PROPN
issue-2216	146	6	10	10	NUM
issue-2216	146	7	.	.	PUNCT
issue-2216	146	8	available	available	ADJ
issue-2216	146	9	at	at	ADP
issue-2216	146	10	:	:	PUNCT
issue-2216	146	11	http://www.investplan.com.ua/pdf/20_2014/18.pdf	http://www.investplan.com.ua/pdf/20_2014/18.pdf	X
issue-2216	146	12	(	(	PUNCT
issue-2216	146	13	accessed	access	VERB
issue-2216	146	14	june	june	PROPN
issue-2216	146	15	30	30	NUM
issue-2216	146	16	,	,	PUNCT
issue-2216	146	17	2023	2023	NUM
issue-2216	146	18	)	)	PUNCT
issue-2216	146	19	.	.	PUNCT
issue-2216	147	1	brzezicki	brzezicki	NOUN
issue-2216	147	2	,	,	PUNCT
issue-2216	147	3	t.	t.	PROPN
issue-2216	147	4	,	,	PUNCT
issue-2216	147	5	&	&	CCONJ
issue-2216	147	6	kornieiev	kornieiev	PROPN
issue-2216	147	7	,	,	PUNCT
issue-2216	147	8	p.	p.	NOUN
issue-2216	147	9	(	(	PUNCT
issue-2216	147	10	2021	2021	NUM
issue-2216	147	11	)	)	PUNCT
issue-2216	147	12	.	.	PUNCT
issue-2216	148	1	tax	tax	NOUN
issue-2216	148	2	on	on	ADP
issue-2216	148	3	real	real	ADJ
issue-2216	148	4	estate	estate	NOUN
issue-2216	148	5	,	,	PUNCT
issue-2216	148	6	other	other	ADJ
issue-2216	148	7	than	than	ADP
issue-2216	148	8	land	land	NOUN
issue-2216	148	9	.	.	PUNCT
issue-2216	149	1	uzhhorod	uzhhorod	PROPN
issue-2216	149	2	national	national	PROPN
issue-2216	149	3	university	university	PROPN
issue-2216	149	4	herald	herald	PROPN
issue-2216	149	5	.	.	PUNCT
issue-2216	150	1	series	series	PROPN
issue-2216	150	2	:	:	PUNCT
issue-2216	150	3	law	law	NOUN
issue-2216	150	4	,	,	PUNCT
issue-2216	150	5	vol	vol	NOUN
issue-2216	150	6	.	.	PROPN
issue-2216	151	1	657	657	NUM
issue-2216	151	2	,	,	PUNCT
issue-2216	151	3	pp	pp	ADJ
issue-2216	151	4	.	.	PUNCT
issue-2216	152	1	210–214	210–214	NUM
issue-2216	152	2	.	.	PUNCT
issue-2216	152	3	available	available	ADJ
issue-2216	152	4	at	at	ADP
issue-2216	152	5	:	:	PUNCT
issue-2216	152	6	https://visnyk-juris-uzhnu.com/wp-content/uploads/2021/	https://visnyk-juris-uzhnu.com/wp-content/uploads/2021/	PROPN
issue-2216	152	7	10/40.pdf	10/40.pdf	PROPN
issue-2216	152	8	(	(	PUNCT
issue-2216	152	9	accessed	access	VERB
issue-2216	152	10	june	june	PROPN
issue-2216	152	11	30	30	NUM
issue-2216	152	12	,	,	PUNCT
issue-2216	152	13	2023	2023	NUM
issue-2216	152	14	)	)	PUNCT
issue-2216	152	15	.	.	PUNCT
issue-2216	153	1	rieznik	rieznik	PROPN
issue-2216	153	2	,	,	PUNCT
issue-2216	153	3	o.	o.	NOUN
issue-2216	153	4	m.	m.	NOUN
issue-2216	153	5	,	,	PUNCT
issue-2216	153	6	&	&	CCONJ
issue-2216	153	7	kulynych	kulynych	PROPN
issue-2216	153	8	,	,	PUNCT
issue-2216	153	9	i.	i.	PROPN
issue-2216	153	10	m.	m.	PROPN
issue-2216	153	11	(	(	PUNCT
issue-2216	153	12	2017	2017	NUM
issue-2216	153	13	)	)	PUNCT
issue-2216	153	14	.	.	PUNCT
issue-2216	154	1	general	general	ADJ
issue-2216	154	2	description	description	NOUN
issue-2216	154	3	property	property	NOUN
issue-2216	154	4	taxes	taxis	NOUN
issue-2216	154	5	,	,	PUNCT
issue-2216	154	6	other	other	ADJ
issue-2216	154	7	than	than	ADP
issue-2216	154	8	land	land	NOUN
issue-2216	154	9	.	.	PUNCT
issue-2216	155	1	juridical	juridical	ADJ
issue-2216	155	2	scientific	scientific	ADJ
issue-2216	155	3	and	and	CCONJ
issue-2216	155	4	electronic	electronic	ADJ
issue-2216	155	5	journal	journal	NOUN
issue-2216	155	6	,	,	PUNCT
issue-2216	155	7	vol	vol	NOUN
issue-2216	155	8	.	.	PROPN
issue-2216	156	1	3	3	X
issue-2216	156	2	.	.	X
issue-2216	156	3	available	available	ADJ
issue-2216	156	4	at	at	ADP
issue-2216	156	5	:	:	PUNCT
issue-2216	156	6	http://lsej.org.ua/3_2017/26.pdf	http://lsej.org.ua/3_2017/26.pdf	X
issue-2216	156	7	(	(	PUNCT
issue-2216	156	8	accessed	access	VERB
issue-2216	156	9	june	june	PROPN
issue-2216	156	10	27	27	NUM
issue-2216	156	11	,	,	PUNCT
issue-2216	156	12	2023	2023	NUM
issue-2216	156	13	)	)	PUNCT
issue-2216	156	14	.	.	PUNCT
issue-2216	157	1	dumchikov	dumchikov	PROPN
issue-2216	157	2	,	,	PUNCT
issue-2216	157	3	m.	m.	NOUN
issue-2216	157	4	o.	o.	PROPN
issue-2216	157	5	(	(	PUNCT
issue-2216	157	6	2015	2015	NUM
issue-2216	157	7	)	)	PUNCT
issue-2216	157	8	.	.	PUNCT
issue-2216	158	1	the	the	DET
issue-2216	158	2	theoretical	theoretical	ADJ
issue-2216	158	3	basis	basis	NOUN
issue-2216	158	4	of	of	ADP
issue-2216	158	5	the	the	DET
issue-2216	158	6	historical	historical	ADJ
issue-2216	158	7	aspect	aspect	NOUN
issue-2216	158	8	of	of	ADP
issue-2216	158	9	development	development	NOUN
issue-2216	158	10	and	and	CCONJ
issue-2216	158	11	a	a	DET
issue-2216	158	12	system	system	NOUN
issue-2216	158	13	of	of	ADP
issue-2216	158	14	local	local	ADJ
issue-2216	158	15	taxes	taxis	NOUN
issue-2216	158	16	and	and	CCONJ
issue-2216	158	17	fees	fee	NOUN
issue-2216	158	18	.	.	PUNCT
issue-2216	159	1	juridical	juridical	ADJ
issue-2216	159	2	scientific	scientific	ADJ
issue-2216	159	3	and	and	CCONJ
issue-2216	159	4	electronic	electronic	ADJ
issue-2216	159	5	journal	journal	NOUN
issue-2216	159	6	,	,	PUNCT
issue-2216	159	7	vol	vol	NOUN
issue-2216	159	8	.	.	PROPN
issue-2216	159	9	5	5	NUM
issue-2216	159	10	.	.	X
issue-2216	159	11	available	available	ADJ
issue-2216	159	12	at	at	ADP
issue-2216	159	13	:	:	PUNCT
issue-2216	159	14	http://www.lsej.org.ua/5_2015/34.pdf	http://www.lsej.org.ua/5_2015/34.pdf	NOUN
issue-2216	159	15	(	(	PUNCT
issue-2216	159	16	accessed	access	VERB
issue-2216	159	17	june	june	PROPN
issue-2216	159	18	30	30	NUM
issue-2216	159	19	,	,	PUNCT
issue-2216	159	20	2023	2023	NUM
issue-2216	159	21	)	)	PUNCT
issue-2216	159	22	.	.	PUNCT
issue-2216	160	1	veselskyy	veselskyy	NOUN
issue-2216	160	2	,	,	PUNCT
issue-2216	160	3	m.	m.	NOUN
issue-2216	160	4	(	(	PUNCT
issue-2216	160	5	1999	1999	NUM
issue-2216	160	6	)	)	PUNCT
issue-2216	160	7	.	.	PUNCT
issue-2216	161	1	concept	concept	NOUN
issue-2216	161	2	and	and	CCONJ
issue-2216	161	3	mechanism	mechanism	NOUN
issue-2216	161	4	of	of	ADP
issue-2216	161	5	tax	tax	NOUN
issue-2216	161	6	collection	collection	NOUN
issue-2216	161	7	.	.	PUNCT
issue-2216	162	1	law	law	NOUN
issue-2216	162	2	of	of	ADP
issue-2216	162	3	ukraine	ukraine	NOUN
issue-2216	162	4	,	,	PUNCT
issue-2216	162	5	vol	vol	NOUN
issue-2216	162	6	.	.	PROPN
issue-2216	162	7	6	6	NUM
issue-2216	162	8	,	,	PUNCT
issue-2216	162	9	pp	pp	ADJ
issue-2216	162	10	.	.	PUNCT
issue-2216	163	1	54–57	54–57	NUM
issue-2216	163	2	.	.	PUNCT
issue-2216	163	3	selivanov	selivanov	PROPN
issue-2216	163	4	,	,	PUNCT
issue-2216	163	5	a.	a.	NOUN
issue-2216	163	6	(	(	PUNCT
issue-2216	163	7	2002	2002	NUM
issue-2216	163	8	)	)	PUNCT
issue-2216	163	9	.	.	PUNCT
issue-2216	164	1	tax	tax	NOUN
issue-2216	164	2	administration	administration	PROPN
issue-2216	164	3	:	:	PUNCT
issue-2216	164	4	new	new	ADJ
issue-2216	164	5	issues	issue	NOUN
issue-2216	164	6	in	in	ADP
issue-2216	164	7	administrative	administrative	ADJ
issue-2216	164	8	and	and	CCONJ
issue-2216	164	9	financial	financial	ADJ
issue-2216	164	10	law	law	NOUN
issue-2216	164	11	of	of	ADP
issue-2216	164	12	ukraine	ukraine	NOUN
issue-2216	164	13	.	.	PUNCT
issue-2216	165	1	law	law	NOUN
issue-2216	165	2	of	of	ADP
issue-2216	165	3	ukraine	ukraine	NOUN
issue-2216	165	4	,	,	PUNCT
issue-2216	165	5	vol	vol	NOUN
issue-2216	165	6	.	.	PROPN
issue-2216	165	7	2	2	NUM
issue-2216	165	8	,	,	PUNCT
issue-2216	165	9	pp	pp	ADJ
issue-2216	165	10	.	.	PUNCT
issue-2216	166	1	34–38	34–38	NUM
issue-2216	166	2	.	.	PUNCT
issue-2216	167	1	marchenko	marchenko	PROPN
issue-2216	167	2	,	,	PUNCT
issue-2216	167	3	v.	v.	PROPN
issue-2216	167	4	b.	b.	PROPN
issue-2216	167	5	(	(	PUNCT
issue-2216	167	6	2010	2010	NUM
issue-2216	167	7	)	)	PUNCT
issue-2216	167	8	.	.	PUNCT
issue-2216	168	1	the	the	DET
issue-2216	168	2	concept	concept	NOUN
issue-2216	168	3	and	and	CCONJ
issue-2216	168	4	content	content	NOUN
issue-2216	168	5	of	of	ADP
issue-2216	168	6	relationships	relationship	NOUN
issue-2216	168	7	on	on	ADP
issue-2216	168	8	collection	collection	NOUN
issue-2216	168	9	of	of	ADP
issue-2216	168	10	taxes	taxis	NOUN
issue-2216	168	11	(	(	PUNCT
issue-2216	168	12	mandatory	mandatory	ADJ
issue-2216	168	13	payments	payment	NOUN
issue-2216	168	14	)	)	PUNCT
issue-2216	168	15	.	.	PUNCT
issue-2216	169	1	law	law	NOUN
issue-2216	169	2	review	review	NOUN
issue-2216	169	3	of	of	ADP
issue-2216	169	4	kyiv	kyiv	PROPN
issue-2216	169	5	university	university	PROPN
issue-2216	169	6	of	of	ADP
issue-2216	169	7	law	law	NOUN
issue-2216	169	8	,	,	PUNCT
issue-2216	169	9	vol	vol	NOUN
issue-2216	169	10	.	.	PROPN
issue-2216	169	11	2	2	NUM
issue-2216	169	12	,	,	PUNCT
issue-2216	169	13	pp	pp	ADJ
issue-2216	169	14	.	.	PUNCT
issue-2216	170	1	138–142	138–142	NUM
issue-2216	170	2	.	.	PUNCT
issue-2216	171	1	kasianenko	kasianenko	PROPN
issue-2216	171	2	,	,	PUNCT
issue-2216	171	3	l.	l.	PROPN
issue-2216	171	4	m.	m.	PROPN
issue-2216	171	5	(	(	PUNCT
issue-2216	171	6	2004	2004	NUM
issue-2216	171	7	)	)	PUNCT
issue-2216	171	8	.	.	PUNCT
issue-2216	172	1	legal	legal	ADJ
issue-2216	172	2	basis	basis	NOUN
issue-2216	172	3	for	for	ADP
issue-2216	172	4	the	the	DET
issue-2216	172	5	implementation	implementation	NOUN
issue-2216	172	6	of	of	ADP
issue-2216	172	7	financial	financial	ADJ
issue-2216	172	8	control	control	NOUN
issue-2216	172	9	by	by	ADP
issue-2216	172	10	the	the	DET
issue-2216	172	11	state	state	NOUN
issue-2216	172	12	tax	tax	NOUN
issue-2216	172	13	service	service	NOUN
issue-2216	172	14	of	of	ADP
issue-2216	172	15	ukraine	ukraine	NOUN
issue-2216	172	16	:	:	PUNCT
issue-2216	172	17	dissertation	dissertation	NOUN
issue-2216	172	18	of	of	ADP
issue-2216	172	19	candidate	candidate	NOUN
issue-2216	172	20	of	of	ADP
issue-2216	172	21	law	law	NOUN
issue-2216	172	22	:	:	PUNCT
issue-2216	173	1	12.00.07	12.00.07	NUM
issue-2216	173	2	.	.	PUNCT
issue-2216	174	1	irpin	irpin	PROPN
issue-2216	174	2	:	:	PUNCT
issue-2216	174	3	national	national	PROPN
issue-2216	174	4	university	university	PROPN
issue-2216	174	5	of	of	ADP
issue-2216	174	6	state	state	NOUN
issue-2216	174	7	tax	tax	NOUN
issue-2216	174	8	service	service	NOUN
issue-2216	174	9	of	of	ADP
issue-2216	174	10	ukraine	ukraine	NOUN
issue-2216	174	11	,	,	PUNCT
issue-2216	174	12	232	232	NUM
issue-2216	174	13	p.	p.	PROPN
issue-2216	174	14	kyiv	kyiv	PROPN
issue-2216	174	15	city	city	PROPN
issue-2216	174	16	council	council	PROPN
issue-2216	174	17	:	:	PUNCT
issue-2216	174	18	official	official	ADJ
issue-2216	174	19	website	website	NOUN
issue-2216	174	20	.	.	PUNCT
issue-2216	175	1	available	available	ADJ
issue-2216	175	2	at	at	ADP
issue-2216	175	3	:	:	PUNCT
issue-2216	175	4	https://kmr.gov.ua/	https://kmr.gov.ua/	NOUN
issue-2216	175	5	(	(	PUNCT
issue-2216	175	6	accessed	access	VERB
issue-2216	175	7	june	june	PROPN
issue-2216	175	8	30	30	NUM
issue-2216	175	9	,	,	PUNCT
issue-2216	175	10	2023	2023	NUM
issue-2216	175	11	)	)	PUNCT
issue-2216	175	12	.	.	PUNCT
issue-2216	176	1	zaporizhzhia	zaporizhzhia	PROPN
issue-2216	176	2	city	city	PROPN
issue-2216	176	3	council	council	PROPN
issue-2216	176	4	:	:	PUNCT
issue-2216	176	5	official	official	ADJ
issue-2216	176	6	website	website	NOUN
issue-2216	176	7	.	.	PUNCT
issue-2216	177	1	available	available	ADJ
issue-2216	177	2	at	at	ADP
issue-2216	177	3	:	:	PUNCT
issue-2216	177	4	https://zp.gov.ua/uk	https://zp.gov.ua/uk	PROPN
issue-2216	177	5	(	(	PUNCT
issue-2216	177	6	accessed	access	VERB
issue-2216	177	7	june	june	PROPN
issue-2216	177	8	30	30	NUM
issue-2216	177	9	,	,	PUNCT
issue-2216	177	10	2023	2023	NUM
issue-2216	177	11	)	)	PUNCT
issue-2216	177	12	.	.	PUNCT
issue-2216	178	1	odesa	odesa	PROPN
issue-2216	178	2	city	city	PROPN
issue-2216	178	3	council	council	PROPN
issue-2216	178	4	:	:	PUNCT
issue-2216	178	5	official	official	ADJ
issue-2216	178	6	website	website	NOUN
issue-2216	178	7	.	.	PUNCT
issue-2216	179	1	available	available	ADJ
issue-2216	179	2	at	at	ADP
issue-2216	179	3	:	:	PUNCT
issue-2216	179	4	https://omr.gov.ua/	https://omr.gov.ua/	NOUN
issue-2216	179	5	(	(	PUNCT
issue-2216	179	6	accessed	access	VERB
issue-2216	179	7	june	june	PROPN
issue-2216	179	8	30	30	NUM
issue-2216	179	9	,	,	PUNCT
issue-2216	179	10	2023	2023	NUM
issue-2216	179	11	)	)	PUNCT
issue-2216	179	12	.	.	PUNCT
issue-2216	180	1	lviv	lviv	PROPN
issue-2216	180	2	city	city	PROPN
issue-2216	180	3	council	council	PROPN
issue-2216	180	4	:	:	PUNCT
issue-2216	180	5	official	official	ADJ
issue-2216	180	6	website	website	NOUN
issue-2216	180	7	.	.	PUNCT
issue-2216	181	1	available	available	ADJ
issue-2216	181	2	at	at	ADP
issue-2216	181	3	:	:	PUNCT
issue-2216	181	4	https://city-adm.lviv.ua/	https://city-adm.lviv.ua/	PROPN
issue-2216	181	5	(	(	PUNCT
issue-2216	181	6	accessed	access	VERB
issue-2216	181	7	june	june	PROPN
issue-2216	181	8	06	06	NUM
issue-2216	181	9	,	,	PUNCT
issue-2216	181	10	2023	2023	NUM
issue-2216	181	11	)	)	PUNCT
issue-2216	181	12	.	.	PUNCT
issue-2216	182	1	the	the	DET
issue-2216	182	2	decree	decree	NOUN
issue-2216	182	3	of	of	ADP
issue-2216	182	4	the	the	DET
issue-2216	182	5	president	president	NOUN
issue-2216	182	6	of	of	ADP
issue-2216	182	7	ukraine	ukraine	NOUN
issue-2216	182	8	"	"	PUNCT
issue-2216	182	9	on	on	ADP
issue-2216	182	10	the	the	DET
issue-2216	182	11	implementation	implementation	NOUN
issue-2216	182	12	of	of	ADP
issue-2216	182	13	martial	martial	ADJ
issue-2216	182	14	law	law	NOUN
issue-2216	182	15	in	in	ADP
issue-2216	182	16	ukraine	ukraine	NOUN
issue-2216	182	17	"	"	PUNCT
issue-2216	182	18	of	of	ADP
issue-2216	182	19	24	24	NUM
issue-2216	182	20	february	february	NOUN
issue-2216	182	21	2022	2022	NUM
issue-2216	182	22	,	,	PUNCT
issue-2216	182	23	№	№	ADJ
issue-2216	182	24	2102	2102	NUM
issue-2216	182	25	-	-	PUNCT
issue-2216	182	26	ix	ix	PROPN
issue-2216	182	27	.	.	PUNCT
issue-2216	182	28	available	available	ADJ
issue-2216	182	29	at	at	ADP
issue-2216	182	30	:	:	PUNCT
issue-2216	182	31	https://zakon.rada.gov.ua/laws/show/64/2022#n2	https://zakon.rada.gov.ua/laws/show/64/2022#n2	NOUN
issue-2216	182	32	the	the	DET
issue-2216	182	33	law	law	NOUN
issue-2216	182	34	of	of	ADP
issue-2216	182	35	ukraine	ukraine	NOUN
issue-2216	182	36	"	"	PUNCT
issue-2216	182	37	on	on	ADP
issue-2216	182	38	amendments	amendment	NOUN
issue-2216	182	39	to	to	ADP
issue-2216	182	40	the	the	DET
issue-2216	182	41	tax	tax	NOUN
issue-2216	182	42	code	code	NOUN
issue-2216	182	43	of	of	ADP
issue-2216	182	44	ukraine	ukraine	PROPN
issue-2216	182	45	and	and	CCONJ
issue-2216	182	46	other	other	ADJ
issue-2216	182	47	legislative	legislative	ADJ
issue-2216	182	48	acts	act	NOUN
issue-2216	182	49	of	of	ADP
issue-2216	182	50	ukraine	ukraine	NOUN
issue-2216	182	51	on	on	ADP
issue-2216	182	52	exemption	exemption	NOUN
issue-2216	182	53	from	from	ADP
issue-2216	182	54	environmental	environmental	ADJ
issue-2216	182	55	tax	tax	NOUN
issue-2216	182	56	,	,	PUNCT
issue-2216	182	57	land	land	NOUN
issue-2216	182	58	payment	payment	NOUN
issue-2216	182	59	and	and	CCONJ
issue-2216	182	60	tax	tax	NOUN
issue-2216	182	61	on	on	ADP
issue-2216	182	62	real	real	ADJ
issue-2216	182	63	estate	estate	NOUN
issue-2216	182	64	other	other	ADJ
issue-2216	182	65	than	than	ADP
issue-2216	182	66	a	a	DET
issue-2216	182	67	land	land	NOUN
issue-2216	182	68	plot	plot	NOUN
issue-2216	182	69	for	for	ADP
issue-2216	182	70	destroyed	destroy	VERB
issue-2216	182	71	or	or	CCONJ
issue-2216	182	72	damaged	damage	VERB
issue-2216	182	73	real	real	ADJ
issue-2216	182	74	estate	estate	NOUN
issue-2216	182	75	"	"	PUNCT
issue-2216	182	76	of	of	ADP
issue-2216	182	77	11	11	NUM
issue-2216	182	78	april	april	PROPN
issue-2216	182	79	2023	2023	NUM
issue-2216	182	80	,	,	PUNCT
issue-2216	182	81	№	№	ADJ
issue-2216	182	82	3050	3050	NUM
issue-2216	182	83	-	-	PUNCT
issue-2216	182	84	ix	ix	VERB
issue-2216	182	85	/	/	PUNCT
issue-2216	182	86	the	the	DET
issue-2216	182	87	verkhovna	verkhovna	NOUN
issue-2216	182	88	rada	rada	PROPN
issue-2216	182	89	of	of	ADP
issue-2216	182	90	ukraine	ukraine	PROPN
issue-2216	182	91	.	.	PUNCT
issue-2216	183	1	available	available	ADJ
issue-2216	183	2	at	at	ADP
issue-2216	183	3	:	:	PUNCT
issue-2216	183	4	https://zakon.rada.gov.ua/laws/show/3050-20#n105	https://zakon.rada.gov.ua/laws/show/3050-20#n105	PRON
issue-2216	183	5	(	(	PUNCT
issue-2216	183	6	accessed	access	VERB
issue-2216	183	7	july	july	PROPN
issue-2216	183	8	07	07	NUM
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issue-2216	184	12	public	public	ADJ
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issue-2216	187	5	:	:	PUNCT
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issue-2216	187	8	:	:	PUNCT
issue-2216	187	9	/	/	SYM
issue-2216	187	10	division	division	NOUN
issue-2216	187	11	of	of	ADP
issue-2216	187	12	public	public	ADJ
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issue-2216	187	16	the	the	DET
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issue-2216	187	18	budget	budget	PROPN
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issue-2216	187	21	the	the	DET
issue-2216	187	22	ministry	ministry	PROPN
issue-2216	187	23	of	of	ADP
issue-2216	187	24	finance	finance	PROPN
issue-2216	187	25	of	of	ADP
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issue-2216	190	2	at	at	ADP
issue-2216	190	3	:	:	PUNCT
issue-2216	190	4	https://mof.gov.ua/storage/files/2_budget_of	https://mof.gov.ua/storage/files/2_budget_of	X
issue-2216	190	5	_	_	PUNCT
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issue-2216	190	21	the	the	DET
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issue-2216	190	31	website	website	NOUN
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issue-2216	190	33	the	the	DET
issue-2216	190	34	ministry	ministry	PROPN
issue-2216	190	35	of	of	ADP
issue-2216	190	36	finance	finance	PROPN
issue-2216	190	37	of	of	ADP
issue-2216	190	38	ukraine	ukraine	PROPN
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issue-2216	191	1	available	available	ADJ
issue-2216	191	2	at	at	ADP
issue-2216	191	3	:	:	PUNCT
issue-2216	191	4	https://mof.gov.ua/storage/files/%d0%94%d0%be%	https://mof.gov.ua/storage/files/%d0%94%d0%be%	X
issue-2216	191	5	d0%b2%d1%96%d0%b4%d0%ba%d0%b0_%d0%be%d0%bd%d0%be%d0%b2%d0%bb%	d0%b2%d1%96%d0%b4%d0%ba%d0%b0_%d0%be%d0%bd%d0%be%d0%b2%d0%bb%	PROPN
issue-2216	191	6	d0%b5%d0%bd%d0%b0_%d0%bd%d0%b0_%d1%81%d0%b0%d0%b9%d1%82_%d0%b7%d0%b0	d0%b5%d0%bd%d0%b0_%d0%bd%d0%b0_%d1%81%d0%b0%d0%b9%d1%82_%d0%b7%d0%b0	VERB
issue-2216	191	7	_	_	PROPN
issue-2216	191	8	2022_%d1%80%d1%96%d0%ba.pdf	2022_%d1%80%d1%96%d0%ba.pdf	NUM
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issue-2216	191	10	accessed	access	VERB
issue-2216	191	11	july	july	PROPN
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issue-2216	191	13	,	,	PUNCT
issue-2216	191	14	2023	2023	NUM
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issue-2216	191	26	source	source	NOUN
issue-2216	191	27	of	of	ADP
issue-2216	191	28	local	local	ADJ
issue-2216	191	29	budget	budget	NOUN
issue-2216	191	30	revenues	revenue	NOUN
issue-2216	191	31	:	:	PUNCT
issue-2216	191	32	official	official	ADJ
issue-2216	191	33	website	website	NOUN
issue-2216	191	34	of	of	ADP
issue-2216	191	35	the	the	DET
issue-2216	191	36	ministry	ministry	PROPN
issue-2216	191	37	of	of	ADP
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issue-2216	192	3	:	:	PUNCT
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issue-2216	192	5	(	(	PUNCT
issue-2216	192	6	accessed	access	VERB
issue-2216	192	7	july	july	PROPN
issue-2216	192	8	01	01	NUM
issue-2216	192	9	,	,	PUNCT
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issue-2216	192	12	.	.	PUNCT
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issue-2216	193	3	:	:	PUNCT
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issue-2216	193	5	of	of	ADP
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issue-2216	193	7	,	,	PUNCT
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issue-2216	193	11	:	:	PUNCT
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issue-2216	193	13	of	of	ADP
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issue-2216	193	15	,	,	PUNCT
issue-2216	193	16	2023	2023	NUM
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issue-2216	193	19	:	:	PUNCT
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issue-2216	193	21	of	of	ADP
issue-2216	193	22	november	november	PROPN
issue-2216	193	23	,	,	PUNCT
issue-2216	193	24	2023	2023	NUM