id	sid	tid	token	lemma	pos
issue-2313	1	1	baltic	baltic	PROPN
issue-2313	1	2	journal	journal	PROPN
issue-2313	1	3	of	of	ADP
issue-2313	1	4	economic	economic	ADJ
issue-2313	1	5	studies	study	NOUN
issue-2313	1	6	72	72	NUM
issue-2313	1	7	vol	vol	NOUN
issue-2313	1	8	.	.	PUNCT
issue-2313	2	1	10	10	NUM
issue-2313	2	2	no	no	NOUN
issue-2313	2	3	.	.	NOUN
issue-2313	2	4	1	1	NUM
issue-2313	2	5	,	,	PUNCT
issue-2313	2	6	2024	2024	NUM
issue-2313	2	7	this	this	PRON
issue-2313	2	8	is	be	AUX
issue-2313	2	9	an	an	DET
issue-2313	2	10	open	open	ADJ
issue-2313	2	11	access	access	NOUN
issue-2313	2	12	article	article	NOUN
issue-2313	2	13	,	,	PUNCT
issue-2313	2	14	distributed	distribute	VERB
issue-2313	2	15	under	under	ADP
issue-2313	2	16	the	the	DET
issue-2313	2	17	terms	term	NOUN
issue-2313	2	18	of	of	ADP
issue-2313	2	19	the	the	DET
issue-2313	2	20	creative	creative	ADJ
issue-2313	2	21	commons	common	NOUN
issue-2313	2	22	attribution	attribution	NOUN
issue-2313	2	23	cc	cc	VERB
issue-2313	2	24	by	by	ADP
issue-2313	2	25	4.0	4.0	NUM
issue-2313	2	26	1	1	NUM
issue-2313	2	27	admiral	admiral	NOUN
issue-2313	2	28	makarov	makarov	PROPN
issue-2313	2	29	national	national	PROPN
issue-2313	2	30	university	university	PROPN
issue-2313	2	31	of	of	ADP
issue-2313	2	32	shipbuilding	shipbuilding	NOUN
issue-2313	2	33	,	,	PUNCT
issue-2313	2	34	ukraine	ukraine	NOUN
issue-2313	2	35	(	(	PUNCT
issue-2313	2	36	corresponding	correspond	VERB
issue-2313	2	37	author	author	NOUN
issue-2313	2	38	)	)	PUNCT
issue-2313	2	39	e	e	NOUN
issue-2313	2	40	-	-	NOUN
issue-2313	2	41	mail	mail	NOUN
issue-2313	2	42	:	:	PUNCT
issue-2313	2	43	dubinskiy_oleg@ukr.net	dubinskiy_oleg@ukr.net	NOUN
issue-2313	2	44	orcid	orcid	NOUN
issue-2313	2	45	:	:	PUNCT
issue-2313	2	46	https://orcid.org/0000-0002-5272-8365	https://orcid.org/0000-0002-5272-8365	PROPN
issue-2313	2	47	2	2	NUM
issue-2313	2	48	admiral	admiral	PROPN
issue-2313	2	49	makarov	makarov	PROPN
issue-2313	2	50	national	national	PROPN
issue-2313	2	51	university	university	PROPN
issue-2313	2	52	of	of	ADP
issue-2313	2	53	shipbuilding	shipbuilding	NOUN
issue-2313	2	54	,	,	PUNCT
issue-2313	2	55	ukraine	ukraine	NOUN
issue-2313	2	56	e	e	NOUN
issue-2313	2	57	-	-	NOUN
issue-2313	2	58	mail	mail	NOUN
issue-2313	2	59	:	:	PUNCT
issue-2313	3	1	igordubinskiy21@gmail.com	igordubinskiy21@gmail.com	X
issue-2313	3	2	orcid	orcid	NOUN
issue-2313	3	3	:	:	PUNCT
issue-2313	3	4	https://orcid.org/0000-0002-8174-0291	https://orcid.org/0000-0002-8174-0291	PROPN
issue-2313	3	5	3	3	NUM
issue-2313	3	6	admiral	admiral	PROPN
issue-2313	3	7	makarov	makarov	PROPN
issue-2313	3	8	national	national	PROPN
issue-2313	3	9	university	university	PROPN
issue-2313	3	10	of	of	ADP
issue-2313	3	11	shipbuilding	shipbuilding	NOUN
issue-2313	3	12	,	,	PUNCT
issue-2313	3	13	ukraine	ukraine	NOUN
issue-2313	3	14	e	e	NOUN
issue-2313	3	15	-	-	NOUN
issue-2313	3	16	mail	mail	NOUN
issue-2313	3	17	:	:	PUNCT
issue-2313	3	18	advokat_markin@ukr.net	advokat_markin@ukr.net	PROPN
issue-2313	3	19	orcid	orcid	NOUN
issue-2313	3	20	:	:	PUNCT
issue-2313	3	21	https://orcid.org/0009-0005-8756-2616	https://orcid.org/0009-0005-8756-2616	PROPN
issue-2313	3	22	doi	doi	PROPN
issue-2313	3	23	:	:	PUNCT
issue-2313	3	24	https://doi.org/10.30525/2256-0742/2024-10-1-72-79	https://doi.org/10.30525/2256-0742/2024-10-1-72-79	NOUN
issue-2313	3	25	features	feature	VERB
issue-2313	3	26	of	of	ADP
issue-2313	3	27	financial	financial	ADJ
issue-2313	3	28	and	and	CCONJ
issue-2313	3	29	legal	legal	ADJ
issue-2313	3	30	liability	liability	NOUN
issue-2313	3	31	in	in	ADP
issue-2313	3	32	ukraine	ukraine	PROPN
issue-2313	3	33	oleg	oleg	PROPN
issue-2313	3	34	dubynskyy1	dubynskyy1	PROPN
issue-2313	3	35	,	,	PUNCT
issue-2313	3	36	ihor	ihor	PROPN
issue-2313	3	37	dubynskyi2	dubynskyi2	PROPN
issue-2313	3	38	,	,	PUNCT
issue-2313	3	39	sergii	sergii	PROPN
issue-2313	3	40	markin3	markin3	PROPN
issue-2313	3	41	abstract	abstract	PROPN
issue-2313	3	42	.	.	PUNCT
issue-2313	4	1	the	the	DET
issue-2313	4	2	subject	subject	NOUN
issue-2313	4	3	of	of	ADP
issue-2313	4	4	the	the	DET
issue-2313	4	5	study	study	NOUN
issue-2313	4	6	is	be	AUX
issue-2313	4	7	public	public	ADJ
issue-2313	4	8	relations	relation	NOUN
issue-2313	4	9	in	in	ADP
issue-2313	4	10	the	the	DET
issue-2313	4	11	field	field	NOUN
issue-2313	4	12	of	of	ADP
issue-2313	4	13	financial	financial	ADJ
issue-2313	4	14	and	and	CCONJ
issue-2313	4	15	legal	legal	ADJ
issue-2313	4	16	responsibility	responsibility	NOUN
issue-2313	4	17	in	in	ADP
issue-2313	4	18	ukraine	ukraine	NOUN
issue-2313	4	19	.	.	PUNCT
issue-2313	5	1	methodology	methodology	NOUN
issue-2313	5	2	.	.	PUNCT
issue-2313	6	1	the	the	DET
issue-2313	6	2	methodological	methodological	ADJ
issue-2313	6	3	basis	basis	NOUN
issue-2313	6	4	of	of	ADP
issue-2313	6	5	the	the	DET
issue-2313	6	6	study	study	NOUN
issue-2313	6	7	is	be	AUX
issue-2313	6	8	the	the	DET
issue-2313	6	9	methods	method	NOUN
issue-2313	6	10	of	of	ADP
issue-2313	6	11	induction	induction	NOUN
issue-2313	6	12	and	and	CCONJ
issue-2313	6	13	deduction	deduction	NOUN
issue-2313	6	14	,	,	PUNCT
issue-2313	6	15	the	the	DET
issue-2313	6	16	dialecticalmaterialistic	dialecticalmaterialistic	ADJ
issue-2313	6	17	method	method	NOUN
issue-2313	6	18	,	,	PUNCT
issue-2313	6	19	the	the	DET
issue-2313	6	20	method	method	NOUN
issue-2313	6	21	of	of	ADP
issue-2313	6	22	analysis	analysis	NOUN
issue-2313	6	23	and	and	CCONJ
issue-2313	6	24	synthesis	synthesis	NOUN
issue-2313	6	25	,	,	PUNCT
issue-2313	6	26	and	and	CCONJ
issue-2313	6	27	the	the	DET
issue-2313	6	28	historical	historical	ADJ
issue-2313	6	29	method	method	NOUN
issue-2313	6	30	,	,	PUNCT
issue-2313	6	31	which	which	PRON
issue-2313	6	32	allowed	allow	VERB
issue-2313	6	33	for	for	ADP
issue-2313	6	34	an	an	DET
issue-2313	6	35	objective	objective	ADJ
issue-2313	6	36	understanding	understanding	NOUN
issue-2313	6	37	of	of	ADP
issue-2313	6	38	the	the	DET
issue-2313	6	39	content	content	NOUN
issue-2313	6	40	and	and	CCONJ
issue-2313	6	41	essence	essence	NOUN
issue-2313	6	42	of	of	ADP
issue-2313	6	43	the	the	DET
issue-2313	6	44	issues	issue	NOUN
issue-2313	6	45	under	under	ADP
issue-2313	6	46	study	study	NOUN
issue-2313	6	47	.	.	PUNCT
issue-2313	7	1	the	the	DET
issue-2313	7	2	aim	aim	NOUN
issue-2313	7	3	of	of	ADP
issue-2313	7	4	the	the	DET
issue-2313	7	5	article	article	NOUN
issue-2313	7	6	is	be	AUX
issue-2313	7	7	to	to	PART
issue-2313	7	8	analyse	analyse	VERB
issue-2313	7	9	the	the	DET
issue-2313	7	10	theoretical	theoretical	ADJ
issue-2313	7	11	aspects	aspect	NOUN
issue-2313	7	12	of	of	ADP
issue-2313	7	13	the	the	DET
issue-2313	7	14	features	feature	NOUN
issue-2313	7	15	of	of	ADP
issue-2313	7	16	financial	financial	ADJ
issue-2313	7	17	and	and	CCONJ
issue-2313	7	18	legal	legal	ADJ
issue-2313	7	19	liability	liability	NOUN
issue-2313	7	20	in	in	ADP
issue-2313	7	21	ukraine	ukraine	NOUN
issue-2313	7	22	in	in	ADP
issue-2313	7	23	order	order	NOUN
issue-2313	7	24	to	to	PART
issue-2313	7	25	propose	propose	VERB
issue-2313	7	26	effective	effective	ADJ
issue-2313	7	27	ways	way	NOUN
issue-2313	7	28	to	to	PART
issue-2313	7	29	improve	improve	VERB
issue-2313	7	30	the	the	DET
issue-2313	7	31	mechanism	mechanism	NOUN
issue-2313	7	32	of	of	ADP
issue-2313	7	33	these	these	DET
issue-2313	7	34	procedures	procedure	NOUN
issue-2313	7	35	.	.	PUNCT
issue-2313	8	1	the	the	DET
issue-2313	8	2	results	result	NOUN
issue-2313	8	3	of	of	ADP
issue-2313	8	4	the	the	DET
issue-2313	8	5	study	study	NOUN
issue-2313	8	6	have	have	AUX
issue-2313	8	7	shown	show	VERB
issue-2313	8	8	that	that	SCONJ
issue-2313	8	9	the	the	DET
issue-2313	8	10	independence	independence	NOUN
issue-2313	8	11	of	of	ADP
issue-2313	8	12	financial	financial	ADJ
issue-2313	8	13	responsibility	responsibility	NOUN
issue-2313	8	14	in	in	ADP
issue-2313	8	15	ukraine	ukraine	NOUN
issue-2313	8	16	is	be	AUX
issue-2313	8	17	emphasised	emphasise	VERB
issue-2313	8	18	by	by	ADP
issue-2313	8	19	the	the	DET
issue-2313	8	20	relevant	relevant	ADJ
issue-2313	8	21	criteria	criterion	NOUN
issue-2313	8	22	,	,	PUNCT
issue-2313	8	23	which	which	PRON
issue-2313	8	24	include	include	VERB
issue-2313	8	25	the	the	DET
issue-2313	8	26	obligation	obligation	NOUN
issue-2313	8	27	of	of	ADP
issue-2313	8	28	a	a	DET
issue-2313	8	29	person	person	NOUN
issue-2313	8	30	guilty	guilty	ADJ
issue-2313	8	31	of	of	ADP
issue-2313	8	32	committing	commit	VERB
issue-2313	8	33	a	a	DET
issue-2313	8	34	financial	financial	ADJ
issue-2313	8	35	offence	offence	NOUN
issue-2313	8	36	to	to	PART
issue-2313	8	37	undergo	undergo	VERB
issue-2313	8	38	measures	measure	NOUN
issue-2313	8	39	of	of	ADP
issue-2313	8	40	state	state	NOUN
issue-2313	8	41	coercion	coercion	NOUN
issue-2313	8	42	provided	provide	VERB
issue-2313	8	43	for	for	ADP
issue-2313	8	44	by	by	ADP
issue-2313	8	45	the	the	DET
issue-2313	8	46	sanctions	sanction	NOUN
issue-2313	8	47	of	of	ADP
issue-2313	8	48	financial	financial	ADJ
issue-2313	8	49	legislation	legislation	NOUN
issue-2313	8	50	.	.	PUNCT
issue-2313	9	1	conclusion	conclusion	NOUN
issue-2313	9	2	.	.	PUNCT
issue-2313	10	1	financial	financial	ADJ
issue-2313	10	2	responsibility	responsibility	NOUN
issue-2313	10	3	in	in	ADP
issue-2313	10	4	ukraine	ukraine	PROPN
issue-2313	10	5	is	be	AUX
issue-2313	10	6	a	a	DET
issue-2313	10	7	legal	legal	ADJ
issue-2313	10	8	relationship	relationship	NOUN
issue-2313	10	9	with	with	ADP
issue-2313	10	10	a	a	DET
issue-2313	10	11	special	special	ADJ
issue-2313	10	12	procedural	procedural	ADJ
issue-2313	10	13	form	form	NOUN
issue-2313	10	14	of	of	ADP
issue-2313	10	15	implementation	implementation	NOUN
issue-2313	10	16	.	.	PUNCT
issue-2313	11	1	financial	financial	ADJ
issue-2313	11	2	and	and	CCONJ
issue-2313	11	3	legal	legal	ADJ
issue-2313	11	4	responsibility	responsibility	NOUN
issue-2313	11	5	is	be	AUX
issue-2313	11	6	an	an	DET
issue-2313	11	7	independent	independent	ADJ
issue-2313	11	8	measure	measure	NOUN
issue-2313	11	9	of	of	ADP
issue-2313	11	10	financial	financial	ADJ
issue-2313	11	11	sovereignty	sovereignty	NOUN
issue-2313	11	12	of	of	ADP
issue-2313	11	13	the	the	DET
issue-2313	11	14	state	state	NOUN
issue-2313	11	15	,	,	PUNCT
issue-2313	11	16	has	have	AUX
issue-2313	11	17	its	its	PRON
issue-2313	11	18	own	own	ADJ
issue-2313	11	19	legal	legal	ADJ
issue-2313	11	20	nature	nature	NOUN
issue-2313	11	21	and	and	CCONJ
issue-2313	11	22	occupies	occupy	VERB
issue-2313	11	23	a	a	DET
issue-2313	11	24	certain	certain	ADJ
issue-2313	11	25	place	place	NOUN
issue-2313	11	26	in	in	ADP
issue-2313	11	27	financial	financial	ADJ
issue-2313	11	28	legal	legal	ADJ
issue-2313	11	29	relations	relation	NOUN
issue-2313	11	30	.	.	PUNCT
issue-2313	12	1	at	at	ADP
issue-2313	12	2	the	the	DET
issue-2313	12	3	same	same	ADJ
issue-2313	12	4	time	time	NOUN
issue-2313	12	5	,	,	PUNCT
issue-2313	12	6	it	it	PRON
issue-2313	12	7	should	should	AUX
issue-2313	12	8	be	be	AUX
issue-2313	12	9	said	say	VERB
issue-2313	12	10	that	that	SCONJ
issue-2313	12	11	liability	liability	NOUN
issue-2313	12	12	for	for	ADP
issue-2313	12	13	violation	violation	NOUN
issue-2313	12	14	of	of	ADP
issue-2313	12	15	financial	financial	ADJ
issue-2313	12	16	legislation	legislation	NOUN
issue-2313	12	17	does	do	AUX
issue-2313	12	18	not	not	PART
issue-2313	12	19	exist	exist	VERB
issue-2313	12	20	only	only	ADV
issue-2313	12	21	within	within	ADP
issue-2313	12	22	the	the	DET
issue-2313	12	23	framework	framework	NOUN
issue-2313	12	24	of	of	ADP
issue-2313	12	25	financial	financial	ADJ
issue-2313	12	26	legislation	legislation	NOUN
issue-2313	12	27	.	.	PUNCT
issue-2313	13	1	financial	financial	ADJ
issue-2313	13	2	responsibility	responsibility	NOUN
issue-2313	13	3	is	be	AUX
issue-2313	13	4	undoubtedly	undoubtedly	ADV
issue-2313	13	5	a	a	DET
issue-2313	13	6	type	type	NOUN
issue-2313	13	7	of	of	ADP
issue-2313	13	8	legal	legal	ADJ
issue-2313	13	9	responsibility	responsibility	NOUN
issue-2313	13	10	and	and	CCONJ
issue-2313	13	11	is	be	AUX
issue-2313	13	12	primarily	primarily	ADV
issue-2313	13	13	due	due	ADJ
issue-2313	13	14	to	to	ADP
issue-2313	13	15	the	the	DET
issue-2313	13	16	special	special	ADJ
issue-2313	13	17	sphere	sphere	NOUN
issue-2313	13	18	of	of	ADP
issue-2313	13	19	sectoral	sectoral	ADJ
issue-2313	13	20	activity	activity	NOUN
issue-2313	13	21	of	of	ADP
issue-2313	13	22	the	the	DET
issue-2313	13	23	state	state	NOUN
issue-2313	13	24	and	and	CCONJ
issue-2313	13	25	its	its	PRON
issue-2313	13	26	authorised	authorise	VERB
issue-2313	13	27	bodies	body	NOUN
issue-2313	13	28	,	,	PUNCT
issue-2313	13	29	which	which	PRON
issue-2313	13	30	today	today	NOUN
issue-2313	13	31	is	be	AUX
issue-2313	13	32	considered	consider	VERB
issue-2313	13	33	to	to	PART
issue-2313	13	34	be	be	AUX
issue-2313	13	35	the	the	DET
issue-2313	13	36	financial	financial	ADJ
issue-2313	13	37	activity	activity	NOUN
issue-2313	13	38	of	of	ADP
issue-2313	13	39	the	the	DET
issue-2313	13	40	state	state	NOUN
issue-2313	13	41	,	,	PUNCT
issue-2313	13	42	where	where	SCONJ
issue-2313	13	43	not	not	PART
issue-2313	13	44	all	all	DET
issue-2313	13	45	subjects	subject	NOUN
issue-2313	13	46	of	of	ADP
issue-2313	13	47	law	law	NOUN
issue-2313	13	48	are	be	AUX
issue-2313	13	49	involved	involve	VERB
issue-2313	13	50	,	,	PUNCT
issue-2313	13	51	but	but	CCONJ
issue-2313	13	52	only	only	ADV
issue-2313	13	53	subjects	subject	NOUN
issue-2313	13	54	of	of	ADP
issue-2313	13	55	financial	financial	ADJ
issue-2313	13	56	law	law	NOUN
issue-2313	13	57	and	and	CCONJ
issue-2313	13	58	their	their	PRON
issue-2313	13	59	financial	financial	ADJ
issue-2313	13	60	obligations	obligation	NOUN
issue-2313	13	61	,	,	PUNCT
issue-2313	13	62	which	which	PRON
issue-2313	13	63	differ	differ	VERB
issue-2313	13	64	only	only	ADV
issue-2313	13	65	in	in	ADP
issue-2313	13	66	their	their	PRON
issue-2313	13	67	ownership	ownership	NOUN
issue-2313	13	68	,	,	PUNCT
issue-2313	13	69	price	price	NOUN
issue-2313	13	70	and	and	CCONJ
issue-2313	13	71	public	public	ADJ
issue-2313	13	72	character	character	NOUN
issue-2313	13	73	.	.	PUNCT
issue-2313	14	1	another	another	DET
issue-2313	14	2	peculiarity	peculiarity	NOUN
issue-2313	14	3	is	be	AUX
issue-2313	14	4	that	that	SCONJ
issue-2313	14	5	,	,	PUNCT
issue-2313	14	6	as	as	ADP
issue-2313	14	7	a	a	DET
issue-2313	14	8	rule	rule	NOUN
issue-2313	14	9	,	,	PUNCT
issue-2313	14	10	financial	financial	ADJ
issue-2313	14	11	and	and	CCONJ
issue-2313	14	12	legal	legal	ADJ
issue-2313	14	13	liability	liability	NOUN
issue-2313	14	14	is	be	AUX
issue-2313	14	15	by	by	ADP
issue-2313	14	16	its	its	PRON
issue-2313	14	17	nature	nature	NOUN
issue-2313	14	18	restorative	restorative	ADJ
issue-2313	14	19	,	,	PUNCT
issue-2313	14	20	aimed	aim	VERB
issue-2313	14	21	at	at	ADP
issue-2313	14	22	eliminating	eliminate	VERB
issue-2313	14	23	negative	negative	ADJ
issue-2313	14	24	and	and	CCONJ
issue-2313	14	25	other	other	ADJ
issue-2313	14	26	undesirable	undesirable	ADJ
issue-2313	14	27	consequences	consequence	NOUN
issue-2313	14	28	caused	cause	VERB
issue-2313	14	29	to	to	ADP
issue-2313	14	30	the	the	DET
issue-2313	14	31	financial	financial	ADJ
issue-2313	14	32	system	system	NOUN
issue-2313	14	33	of	of	ADP
issue-2313	14	34	the	the	DET
issue-2313	14	35	state	state	NOUN
issue-2313	14	36	.	.	PUNCT
issue-2313	15	1	this	this	DET
issue-2313	15	2	feature	feature	NOUN
issue-2313	15	3	of	of	ADP
issue-2313	15	4	financial	financial	ADJ
issue-2313	15	5	and	and	CCONJ
issue-2313	15	6	legal	legal	ADJ
issue-2313	15	7	liability	liability	NOUN
issue-2313	15	8	reflects	reflect	VERB
issue-2313	15	9	the	the	DET
issue-2313	15	10	public	public	ADJ
issue-2313	15	11	nature	nature	NOUN
issue-2313	15	12	of	of	ADP
issue-2313	15	13	financial	financial	ADJ
issue-2313	15	14	obligations	obligation	NOUN
issue-2313	15	15	,	,	PUNCT
issue-2313	15	16	the	the	DET
issue-2313	15	17	fulfilment	fulfilment	NOUN
issue-2313	15	18	of	of	ADP
issue-2313	15	19	which	which	PRON
issue-2313	15	20	is	be	AUX
issue-2313	15	21	ensured	ensure	VERB
issue-2313	15	22	by	by	ADP
issue-2313	15	23	the	the	DET
issue-2313	15	24	application	application	NOUN
issue-2313	15	25	of	of	ADP
issue-2313	15	26	financial	financial	ADJ
issue-2313	15	27	liability	liability	NOUN
issue-2313	15	28	.	.	PUNCT
issue-2313	16	1	some	some	DET
issue-2313	16	2	peculiarities	peculiarity	NOUN
issue-2313	16	3	that	that	PRON
issue-2313	16	4	distinguish	distinguish	VERB
issue-2313	16	5	financial	financial	ADJ
issue-2313	16	6	liability	liability	NOUN
issue-2313	16	7	in	in	ADP
issue-2313	16	8	ukraine	ukraine	NOUN
issue-2313	16	9	are	be	AUX
issue-2313	16	10	caused	cause	VERB
issue-2313	16	11	by	by	ADP
issue-2313	16	12	the	the	DET
issue-2313	16	13	nature	nature	NOUN
issue-2313	16	14	of	of	ADP
issue-2313	16	15	financial	financial	ADJ
issue-2313	16	16	offences	offence	NOUN
issue-2313	16	17	that	that	PRON
issue-2313	16	18	are	be	AUX
issue-2313	16	19	the	the	DET
issue-2313	16	20	basis	basis	NOUN
issue-2313	16	21	for	for	ADP
issue-2313	16	22	financial	financial	ADJ
issue-2313	16	23	liability	liability	NOUN
issue-2313	16	24	and	and	CCONJ
issue-2313	16	25	distinguish	distinguish	VERB
issue-2313	16	26	financial	financial	ADJ
issue-2313	16	27	liability	liability	NOUN
issue-2313	16	28	from	from	ADP
issue-2313	16	29	other	other	ADJ
issue-2313	16	30	types	type	NOUN
issue-2313	16	31	of	of	ADP
issue-2313	16	32	liability	liability	NOUN
issue-2313	16	33	applied	apply	VERB
issue-2313	16	34	both	both	PRON
issue-2313	16	35	in	in	ADP
issue-2313	16	36	connection	connection	NOUN
issue-2313	16	37	with	with	ADP
issue-2313	16	38	administrative	administrative	ADJ
issue-2313	16	39	and	and	CCONJ
issue-2313	16	40	disciplinary	disciplinary	ADJ
issue-2313	16	41	offences	offence	NOUN
issue-2313	16	42	and	and	CCONJ
issue-2313	16	43	in	in	ADP
issue-2313	16	44	connection	connection	NOUN
issue-2313	16	45	with	with	ADP
issue-2313	16	46	criminalised	criminalised	ADJ
issue-2313	16	47	financial	financial	ADJ
issue-2313	16	48	crimes	crime	NOUN
issue-2313	16	49	and	and	CCONJ
issue-2313	16	50	civil	civil	ADJ
issue-2313	16	51	offences	offence	NOUN
issue-2313	16	52	,	,	PUNCT
issue-2313	16	53	the	the	DET
issue-2313	16	54	subjects	subject	NOUN
issue-2313	16	55	of	of	ADP
issue-2313	16	56	which	which	PRON
issue-2313	16	57	are	be	AUX
issue-2313	16	58	usually	usually	ADV
issue-2313	16	59	independent	independent	ADJ
issue-2313	16	60	individual	individual	ADJ
issue-2313	16	61	subjects	subject	NOUN
issue-2313	16	62	of	of	ADP
issue-2313	16	63	financial	financial	ADJ
issue-2313	16	64	activity	activity	NOUN
issue-2313	16	65	,	,	PUNCT
issue-2313	16	66	individuals	individual	NOUN
issue-2313	16	67	,	,	PUNCT
issue-2313	16	68	and	and	CCONJ
issue-2313	16	69	companies	company	NOUN
issue-2313	16	70	.	.	PUNCT
issue-2313	17	1	keywords	keyword	NOUN
issue-2313	17	2	:	:	PUNCT
issue-2313	17	3	financial	financial	ADJ
issue-2313	17	4	responsibility	responsibility	NOUN
issue-2313	17	5	,	,	PUNCT
issue-2313	17	6	financial	financial	ADJ
issue-2313	17	7	law	law	NOUN
issue-2313	17	8	,	,	PUNCT
issue-2313	17	9	legal	legal	ADJ
issue-2313	17	10	responsibility	responsibility	NOUN
issue-2313	17	11	,	,	PUNCT
issue-2313	17	12	financial	financial	ADJ
issue-2313	17	13	relations	relation	NOUN
issue-2313	17	14	,	,	PUNCT
issue-2313	17	15	financial	financial	ADJ
issue-2313	17	16	control	control	NOUN
issue-2313	17	17	,	,	PUNCT
issue-2313	17	18	financial	financial	ADJ
issue-2313	17	19	offences	offence	NOUN
issue-2313	17	20	,	,	PUNCT
issue-2313	17	21	financial	financial	ADJ
issue-2313	17	22	liability	liability	NOUN
issue-2313	17	23	,	,	PUNCT
issue-2313	17	24	legal	legal	ADJ
issue-2313	17	25	liability	liability	NOUN
issue-2313	17	26	,	,	PUNCT
issue-2313	17	27	financial	financial	ADJ
issue-2313	17	28	obligations	obligation	NOUN
issue-2313	17	29	,	,	PUNCT
issue-2313	17	30	financial	financial	ADJ
issue-2313	17	31	system	system	NOUN
issue-2313	17	32	.	.	PUNCT
issue-2313	18	1	jel	jel	PROPN
issue-2313	18	2	classification	classification	PROPN
issue-2313	18	3	:	:	PUNCT
issue-2313	18	4	k20	k20	NOUN
issue-2313	18	5	,	,	PUNCT
issue-2313	18	6	g20	g20	PROPN
issue-2313	18	7	,	,	PUNCT
issue-2313	18	8	k40	k40	PROPN
issue-2313	18	9	1	1	NUM
issue-2313	18	10	.	.	PUNCT
issue-2313	19	1	introduction	introduction	NOUN
issue-2313	19	2	financial	financial	ADJ
issue-2313	19	3	law	law	NOUN
issue-2313	19	4	as	as	ADP
issue-2313	19	5	a	a	DET
issue-2313	19	6	branch	branch	NOUN
issue-2313	19	7	of	of	ADP
issue-2313	19	8	ukrainian	ukrainian	ADJ
issue-2313	19	9	law	law	NOUN
issue-2313	19	10	has	have	VERB
issue-2313	19	11	an	an	DET
issue-2313	19	12	independent	independent	ADJ
issue-2313	19	13	character	character	NOUN
issue-2313	19	14	,	,	PUNCT
issue-2313	19	15	which	which	PRON
issue-2313	19	16	indicates	indicate	VERB
issue-2313	19	17	that	that	SCONJ
issue-2313	19	18	its	its	PRON
issue-2313	19	19	structure	structure	NOUN
issue-2313	19	20	reflects	reflect	VERB
issue-2313	19	21	measures	measure	NOUN
issue-2313	19	22	of	of	ADP
issue-2313	19	23	state	state	NOUN
issue-2313	19	24	coercion	coercion	NOUN
issue-2313	19	25	,	,	PUNCT
issue-2313	19	26	of	of	ADP
issue-2313	19	27	which	which	DET
issue-2313	19	28	measures	measure	NOUN
issue-2313	19	29	of	of	ADP
issue-2313	19	30	liability	liability	NOUN
issue-2313	19	31	are	be	AUX
issue-2313	19	32	an	an	DET
issue-2313	19	33	integral	integral	ADJ
issue-2313	19	34	part	part	NOUN
issue-2313	19	35	.	.	PUNCT
issue-2313	20	1	the	the	DET
issue-2313	20	2	place	place	NOUN
issue-2313	20	3	and	and	CCONJ
issue-2313	20	4	role	role	NOUN
issue-2313	20	5	of	of	ADP
issue-2313	20	6	legal	legal	ADJ
issue-2313	20	7	regulation	regulation	NOUN
issue-2313	20	8	of	of	ADP
issue-2313	20	9	financial	financial	ADJ
issue-2313	20	10	relations	relation	NOUN
issue-2313	20	11	largely	largely	ADV
issue-2313	20	12	determine	determine	VERB
issue-2313	20	13	the	the	DET
issue-2313	20	14	concept	concept	NOUN
issue-2313	20	15	of	of	ADP
issue-2313	20	16	financial	financial	ADJ
issue-2313	20	17	responsibility	responsibility	NOUN
issue-2313	20	18	and	and	CCONJ
issue-2313	20	19	its	its	PRON
issue-2313	20	20	structure	structure	NOUN
issue-2313	20	21	.	.	PUNCT
issue-2313	21	1	financial	financial	ADJ
issue-2313	21	2	and	and	CCONJ
issue-2313	21	3	legal	legal	ADJ
issue-2313	21	4	liability	liability	NOUN
issue-2313	21	5	has	have	VERB
issue-2313	21	6	a	a	DET
issue-2313	21	7	certain	certain	ADJ
issue-2313	21	8	speci	speci	NOUN
issue-2313	21	9	ficity	ficity	NOUN
issue-2313	21	10	,	,	PUNCT
issue-2313	21	11	which	which	PRON
issue-2313	21	12	is	be	AUX
issue-2313	21	13	determined	determine	VERB
issue-2313	21	14	by	by	ADP
issue-2313	21	15	the	the	DET
issue-2313	21	16	peculiarities	peculiarity	NOUN
issue-2313	21	17	of	of	ADP
issue-2313	21	18	the	the	DET
issue-2313	21	19	financial	financial	ADJ
issue-2313	21	20	activity	activity	NOUN
issue-2313	21	21	of	of	ADP
issue-2313	21	22	the	the	DET
issue-2313	21	23	state	state	NOUN
issue-2313	21	24	and	and	CCONJ
issue-2313	21	25	the	the	DET
issue-2313	21	26	mechanism	mechanism	NOUN
issue-2313	21	27	of	of	ADP
issue-2313	21	28	legal	legal	ADJ
issue-2313	21	29	regulation	regulation	NOUN
issue-2313	21	30	of	of	ADP
issue-2313	21	31	financial	financial	ADJ
issue-2313	21	32	relations	relation	NOUN
issue-2313	21	33	.	.	PUNCT
issue-2313	22	1	its	its	PRON
issue-2313	22	2	separation	separation	NOUN
issue-2313	22	3	into	into	ADP
issue-2313	22	4	an	an	DET
issue-2313	22	5	independent	independent	ADJ
issue-2313	22	6	type	type	NOUN
issue-2313	22	7	of	of	ADP
issue-2313	22	8	legal	legal	ADJ
issue-2313	22	9	liability	liability	NOUN
issue-2313	22	10	is	be	AUX
issue-2313	22	11	confirmed	confirm	VERB
issue-2313	22	12	by	by	ADP
issue-2313	22	13	the	the	DET
issue-2313	22	14	fact	fact	NOUN
issue-2313	22	15	that	that	SCONJ
issue-2313	22	16	there	there	PRON
issue-2313	22	17	are	be	VERB
issue-2313	22	18	procedural	procedural	ADJ
issue-2313	22	19	rules	rule	NOUN
issue-2313	22	20	in	in	ADP
issue-2313	22	21	financial	financial	ADJ
issue-2313	22	22	legislation	legislation	NOUN
issue-2313	22	23	regulating	regulate	VERB
issue-2313	22	24	the	the	DET
issue-2313	22	25	procedure	procedure	NOUN
issue-2313	22	26	in	in	ADP
issue-2313	22	27	cases	case	NOUN
issue-2313	22	28	of	of	ADP
issue-2313	22	29	financial	financial	ADJ
issue-2313	22	30	offences	offence	NOUN
issue-2313	22	31	.	.	PUNCT
issue-2313	23	1	baltic	baltic	PROPN
issue-2313	23	2	journal	journal	PROPN
issue-2313	23	3	of	of	ADP
issue-2313	23	4	economic	economic	ADJ
issue-2313	23	5	studies	study	NOUN
issue-2313	23	6	73	73	NUM
issue-2313	23	7	vol	vol	NOUN
issue-2313	23	8	.	.	PUNCT
issue-2313	24	1	10	10	NUM
issue-2313	24	2	no	no	NOUN
issue-2313	24	3	.	.	NOUN
issue-2313	24	4	1	1	NUM
issue-2313	24	5	,	,	PUNCT
issue-2313	24	6	2024	2024	NUM
issue-2313	24	7	the	the	DET
issue-2313	24	8	peculiarities	peculiarity	NOUN
issue-2313	24	9	of	of	ADP
issue-2313	24	10	the	the	DET
issue-2313	24	11	procedural	procedural	ADJ
issue-2313	24	12	form	form	NOUN
issue-2313	24	13	of	of	ADP
issue-2313	24	14	financial	financial	ADJ
issue-2313	24	15	responsibility	responsibility	NOUN
issue-2313	24	16	are	be	AUX
issue-2313	24	17	expressed	express	VERB
issue-2313	24	18	in	in	ADP
issue-2313	24	19	the	the	DET
issue-2313	24	20	mandatory	mandatory	ADJ
issue-2313	24	21	procedure	procedure	NOUN
issue-2313	24	22	for	for	ADP
issue-2313	24	23	the	the	DET
issue-2313	24	24	pre	pre	ADJ
issue-2313	24	25	-	-	ADJ
issue-2313	24	26	trial	trial	ADJ
issue-2313	24	27	settlement	settlement	NOUN
issue-2313	24	28	of	of	ADP
issue-2313	24	29	certain	certain	ADJ
issue-2313	24	30	categories	category	NOUN
issue-2313	24	31	of	of	ADP
issue-2313	24	32	financial	financial	ADJ
issue-2313	24	33	and	and	CCONJ
issue-2313	24	34	legal	legal	ADJ
issue-2313	24	35	disputes	dispute	NOUN
issue-2313	24	36	for	for	ADP
issue-2313	24	37	a	a	DET
issue-2313	24	38	state	state	NOUN
issue-2313	24	39	body	body	NOUN
issue-2313	24	40	.	.	PUNCT
issue-2313	25	1	prior	prior	ADV
issue-2313	25	2	to	to	ADP
issue-2313	25	3	filing	file	VERB
issue-2313	25	4	an	an	DET
issue-2313	25	5	application	application	NOUN
issue-2313	25	6	with	with	ADP
issue-2313	25	7	the	the	DET
issue-2313	25	8	court	court	NOUN
issue-2313	25	9	for	for	ADP
issue-2313	25	10	the	the	DET
issue-2313	25	11	protection	protection	NOUN
issue-2313	25	12	of	of	ADP
issue-2313	25	13	the	the	DET
issue-2313	25	14	violated	violate	VERB
issue-2313	25	15	financial	financial	ADJ
issue-2313	25	16	rights	right	NOUN
issue-2313	25	17	of	of	ADP
issue-2313	25	18	the	the	DET
issue-2313	25	19	state	state	NOUN
issue-2313	25	20	,	,	PUNCT
issue-2313	25	21	the	the	DET
issue-2313	25	22	financial	financial	ADJ
issue-2313	25	23	control	control	PROPN
issue-2313	25	24	authority	authority	PROPN
issue-2313	25	25	issues	issue	VERB
issue-2313	25	26	an	an	DET
issue-2313	25	27	order	order	NOUN
issue-2313	25	28	to	to	ADP
issue-2313	25	29	the	the	DET
issue-2313	25	30	offender	offender	NOUN
issue-2313	25	31	to	to	PART
issue-2313	25	32	remedy	remedy	VERB
issue-2313	25	33	the	the	DET
issue-2313	25	34	deficiencies	deficiency	NOUN
issue-2313	25	35	.	.	PUNCT
issue-2313	26	1	the	the	DET
issue-2313	26	2	existence	existence	NOUN
issue-2313	26	3	of	of	ADP
issue-2313	26	4	a	a	DET
issue-2313	26	5	pre	pre	ADJ
issue-2313	26	6	-	-	ADJ
issue-2313	26	7	trial	trial	ADJ
issue-2313	26	8	procedure	procedure	NOUN
issue-2313	26	9	for	for	ADP
issue-2313	26	10	considering	consider	VERB
issue-2313	26	11	a	a	DET
issue-2313	26	12	case	case	NOUN
issue-2313	26	13	of	of	ADP
issue-2313	26	14	a	a	DET
issue-2313	26	15	financial	financial	ADJ
issue-2313	26	16	offence	offence	NOUN
issue-2313	26	17	introduces	introduce	VERB
issue-2313	26	18	two	two	NUM
issue-2313	26	19	types	type	NOUN
issue-2313	26	20	of	of	ADP
issue-2313	26	21	procedural	procedural	ADJ
issue-2313	26	22	relations	relation	NOUN
issue-2313	26	23	into	into	ADP
issue-2313	26	24	the	the	DET
issue-2313	26	25	mechanism	mechanism	NOUN
issue-2313	26	26	of	of	ADP
issue-2313	26	27	a	a	DET
issue-2313	26	28	protective	protective	ADJ
issue-2313	26	29	financial	financial	ADJ
issue-2313	26	30	legal	legal	ADJ
issue-2313	26	31	relationship	relationship	NOUN
issue-2313	26	32	:	:	PUNCT
issue-2313	26	33	financial	financial	ADJ
issue-2313	26	34	and	and	CCONJ
issue-2313	26	35	civil	civil	ADJ
issue-2313	26	36	.	.	PUNCT
issue-2313	27	1	thus	thus	ADV
issue-2313	27	2	,	,	PUNCT
issue-2313	27	3	first	first	ADV
issue-2313	27	4	of	of	ADP
issue-2313	27	5	all	all	PRON
issue-2313	27	6	,	,	PUNCT
issue-2313	27	7	the	the	DET
issue-2313	27	8	implementation	implementation	NOUN
issue-2313	27	9	of	of	ADP
issue-2313	27	10	a	a	DET
issue-2313	27	11	material	material	ADJ
issue-2313	27	12	financial	financial	ADJ
issue-2313	27	13	legal	legal	ADJ
issue-2313	27	14	relationship	relationship	NOUN
issue-2313	27	15	is	be	AUX
issue-2313	27	16	carried	carry	VERB
issue-2313	27	17	out	out	ADP
issue-2313	27	18	within	within	ADP
issue-2313	27	19	the	the	DET
issue-2313	27	20	framework	framework	NOUN
issue-2313	27	21	of	of	ADP
issue-2313	27	22	a	a	DET
issue-2313	27	23	financial	financial	ADJ
issue-2313	27	24	procedure	procedure	NOUN
issue-2313	27	25	,	,	PUNCT
issue-2313	27	26	which	which	PRON
issue-2313	27	27	allows	allow	VERB
issue-2313	27	28	to	to	PART
issue-2313	27	29	establish	establish	VERB
issue-2313	27	30	the	the	DET
issue-2313	27	31	fact	fact	NOUN
issue-2313	27	32	of	of	ADP
issue-2313	27	33	a	a	DET
issue-2313	27	34	financial	financial	ADJ
issue-2313	27	35	offence	offence	NOUN
issue-2313	27	36	and	and	CCONJ
issue-2313	27	37	to	to	PART
issue-2313	27	38	conduct	conduct	VERB
issue-2313	27	39	proceedings	proceeding	NOUN
issue-2313	27	40	in	in	ADP
issue-2313	27	41	this	this	DET
issue-2313	27	42	case	case	NOUN
issue-2313	27	43	.	.	PUNCT
issue-2313	28	1	if	if	SCONJ
issue-2313	28	2	the	the	DET
issue-2313	28	3	perpetrator	perpetrator	NOUN
issue-2313	28	4	does	do	AUX
issue-2313	28	5	not	not	PART
issue-2313	28	6	voluntarily	voluntarily	ADV
issue-2313	28	7	comply	comply	VERB
issue-2313	28	8	with	with	ADP
issue-2313	28	9	the	the	DET
issue-2313	28	10	requirements	requirement	NOUN
issue-2313	28	11	of	of	ADP
issue-2313	28	12	the	the	DET
issue-2313	28	13	financial	financial	ADJ
issue-2313	28	14	control	control	PROPN
issue-2313	28	15	authority	authority	NOUN
issue-2313	28	16	,	,	PUNCT
issue-2313	28	17	he	he	PRON
issue-2313	28	18	will	will	AUX
issue-2313	28	19	be	be	AUX
issue-2313	28	20	held	hold	VERB
issue-2313	28	21	financially	financially	ADV
issue-2313	28	22	liable	liable	ADJ
issue-2313	28	23	within	within	ADP
issue-2313	28	24	the	the	DET
issue-2313	28	25	framework	framework	NOUN
issue-2313	28	26	of	of	ADP
issue-2313	28	27	the	the	DET
issue-2313	28	28	claim	claim	NOUN
issue-2313	28	29	procedure	procedure	NOUN
issue-2313	28	30	in	in	ADP
issue-2313	28	31	accordance	accordance	NOUN
issue-2313	28	32	with	with	ADP
issue-2313	28	33	the	the	DET
issue-2313	28	34	norms	norm	NOUN
issue-2313	28	35	of	of	ADP
issue-2313	28	36	civil	civil	ADJ
issue-2313	28	37	procedure	procedure	NOUN
issue-2313	28	38	(	(	PUNCT
issue-2313	28	39	romanenko	romanenko	PROPN
issue-2313	28	40	,	,	PUNCT
issue-2313	28	41	2016	2016	NUM
issue-2313	28	42	)	)	PUNCT
issue-2313	28	43	.	.	PUNCT
issue-2313	29	1	elements	element	NOUN
issue-2313	29	2	of	of	ADP
issue-2313	29	3	financial	financial	ADJ
issue-2313	29	4	responsibility	responsibility	NOUN
issue-2313	29	5	may	may	AUX
issue-2313	29	6	be	be	AUX
issue-2313	29	7	included	include	VERB
issue-2313	29	8	not	not	PART
issue-2313	29	9	only	only	ADV
issue-2313	29	10	in	in	ADP
issue-2313	29	11	the	the	DET
issue-2313	29	12	subject	subject	ADJ
issue-2313	29	13	matter	matter	NOUN
issue-2313	29	14	of	of	ADP
issue-2313	29	15	financial	financial	ADJ
issue-2313	29	16	law	law	NOUN
issue-2313	29	17	,	,	PUNCT
issue-2313	29	18	but	but	CCONJ
issue-2313	29	19	may	may	AUX
issue-2313	29	20	also	also	ADV
issue-2313	29	21	be	be	AUX
issue-2313	29	22	regulated	regulate	VERB
issue-2313	29	23	by	by	ADP
issue-2313	29	24	other	other	ADJ
issue-2313	29	25	branches	branch	NOUN
issue-2313	29	26	of	of	ADP
issue-2313	29	27	law	law	NOUN
issue-2313	29	28	.	.	PUNCT
issue-2313	30	1	directly	directly	ADV
issue-2313	30	2	regulated	regulate	VERB
issue-2313	30	3	by	by	ADP
issue-2313	30	4	financial	financial	ADJ
issue-2313	30	5	law	law	NOUN
issue-2313	30	6	are	be	AUX
issue-2313	30	7	the	the	DET
issue-2313	30	8	relations	relation	NOUN
issue-2313	30	9	that	that	PRON
issue-2313	30	10	develop	develop	VERB
issue-2313	30	11	between	between	ADP
issue-2313	30	12	the	the	DET
issue-2313	30	13	state	state	NOUN
issue-2313	30	14	and	and	CCONJ
issue-2313	30	15	the	the	DET
issue-2313	30	16	violator	violator	NOUN
issue-2313	30	17	of	of	ADP
issue-2313	30	18	financial	financial	ADJ
issue-2313	30	19	discipline	discipline	NOUN
issue-2313	30	20	.	.	PUNCT
issue-2313	31	1	the	the	DET
issue-2313	31	2	relations	relation	NOUN
issue-2313	31	3	that	that	PRON
issue-2313	31	4	arise	arise	VERB
issue-2313	31	5	in	in	ADP
issue-2313	31	6	the	the	DET
issue-2313	31	7	course	course	NOUN
issue-2313	31	8	of	of	ADP
issue-2313	31	9	judicial	judicial	ADJ
issue-2313	31	10	review	review	NOUN
issue-2313	31	11	of	of	ADP
issue-2313	31	12	a	a	DET
issue-2313	31	13	claim	claim	NOUN
issue-2313	31	14	are	be	AUX
issue-2313	31	15	the	the	DET
issue-2313	31	16	subject	subject	NOUN
issue-2313	31	17	of	of	ADP
issue-2313	31	18	civil	civil	ADJ
issue-2313	31	19	procedural	procedural	ADJ
issue-2313	31	20	law	law	NOUN
issue-2313	31	21	.	.	PUNCT
issue-2313	32	1	thus	thus	ADV
issue-2313	32	2	,	,	PUNCT
issue-2313	32	3	all	all	DET
issue-2313	32	4	these	these	DET
issue-2313	32	5	relations	relation	NOUN
issue-2313	32	6	are	be	AUX
issue-2313	32	7	regulated	regulate	VERB
issue-2313	32	8	by	by	ADP
issue-2313	32	9	both	both	PRON
issue-2313	32	10	civil	civil	ADJ
issue-2313	32	11	,	,	PUNCT
issue-2313	32	12	corporate	corporate	ADJ
issue-2313	32	13	and	and	CCONJ
issue-2313	32	14	commercial	commercial	ADJ
issue-2313	32	15	law	law	NOUN
issue-2313	32	16	and	and	CCONJ
issue-2313	32	17	financial	financial	ADJ
issue-2313	32	18	law	law	NOUN
issue-2313	32	19	,	,	PUNCT
issue-2313	32	20	which	which	PRON
issue-2313	32	21	significantly	significantly	ADV
issue-2313	32	22	increases	increase	VERB
issue-2313	32	23	the	the	DET
issue-2313	32	24	relevance	relevance	NOUN
issue-2313	32	25	of	of	ADP
issue-2313	32	26	studying	study	VERB
issue-2313	32	27	this	this	DET
issue-2313	32	28	topic	topic	NOUN
issue-2313	32	29	.	.	PUNCT
issue-2313	33	1	2	2	X
issue-2313	33	2	.	.	X
issue-2313	33	3	the	the	DET
issue-2313	33	4	main	main	ADJ
issue-2313	33	5	signs	sign	NOUN
issue-2313	33	6	and	and	CCONJ
issue-2313	33	7	purposes	purpose	NOUN
issue-2313	33	8	of	of	ADP
issue-2313	33	9	establishing	establish	VERB
issue-2313	33	10	financial	financial	ADJ
issue-2313	33	11	liability	liability	NOUN
issue-2313	33	12	in	in	ADP
issue-2313	33	13	ukraine	ukraine	NOUN
issue-2313	33	14	.	.	PUNCT
issue-2313	34	1	characteristics	characteristic	NOUN
issue-2313	34	2	of	of	ADP
issue-2313	34	3	financial	financial	ADJ
issue-2313	34	4	offences	offence	NOUN
issue-2313	34	5	the	the	DET
issue-2313	34	6	financial	financial	ADJ
issue-2313	34	7	sphere	sphere	NOUN
issue-2313	34	8	is	be	AUX
issue-2313	34	9	of	of	ADP
issue-2313	34	10	great	great	ADJ
issue-2313	34	11	importance	importance	NOUN
issue-2313	34	12	for	for	ADP
issue-2313	34	13	ukraine	ukraine	NOUN
issue-2313	34	14	,	,	PUNCT
issue-2313	34	15	as	as	SCONJ
issue-2313	34	16	it	it	PRON
issue-2313	34	17	is	be	AUX
issue-2313	34	18	connected	connect	VERB
issue-2313	34	19	with	with	ADP
issue-2313	34	20	the	the	DET
issue-2313	34	21	role	role	NOUN
issue-2313	34	22	of	of	ADP
issue-2313	34	23	finance	finance	NOUN
issue-2313	34	24	in	in	ADP
issue-2313	34	25	the	the	DET
issue-2313	34	26	life	life	NOUN
issue-2313	34	27	of	of	ADP
issue-2313	34	28	the	the	DET
issue-2313	34	29	state	state	NOUN
issue-2313	34	30	.	.	PUNCT
issue-2313	35	1	therefore	therefore	ADV
issue-2313	35	2	,	,	PUNCT
issue-2313	35	3	the	the	DET
issue-2313	35	4	state	state	NOUN
issue-2313	35	5	authorities	authority	NOUN
issue-2313	35	6	issue	issue	VERB
issue-2313	35	7	normative	normative	ADJ
issue-2313	35	8	legal	legal	ADJ
issue-2313	35	9	acts	act	NOUN
issue-2313	35	10	regulating	regulate	VERB
issue-2313	35	11	financial	financial	ADJ
issue-2313	35	12	legal	legal	ADJ
issue-2313	35	13	relations	relation	NOUN
issue-2313	35	14	.	.	PUNCT
issue-2313	36	1	compliance	compliance	NOUN
issue-2313	36	2	with	with	ADP
issue-2313	36	3	the	the	DET
issue-2313	36	4	norms	norm	NOUN
issue-2313	36	5	of	of	ADP
issue-2313	36	6	financial	financial	ADJ
issue-2313	36	7	legislation	legislation	NOUN
issue-2313	36	8	includes	include	VERB
issue-2313	36	9	the	the	DET
issue-2313	36	10	full	full	ADJ
issue-2313	36	11	and	and	CCONJ
issue-2313	36	12	timely	timely	ADJ
issue-2313	36	13	fulfilment	fulfilment	NOUN
issue-2313	36	14	of	of	ADP
issue-2313	36	15	financial	financial	ADJ
issue-2313	36	16	obligations	obligation	NOUN
issue-2313	36	17	,	,	PUNCT
issue-2313	36	18	supported	support	VERB
issue-2313	36	19	by	by	ADP
issue-2313	36	20	state	state	NOUN
issue-2313	36	21	coercive	coercive	ADJ
issue-2313	36	22	measures	measure	NOUN
issue-2313	36	23	.	.	PUNCT
issue-2313	37	1	state	state	NOUN
issue-2313	37	2	coercion	coercion	NOUN
issue-2313	37	3	in	in	ADP
issue-2313	37	4	the	the	DET
issue-2313	37	5	financial	financial	ADJ
issue-2313	37	6	sphere	sphere	NOUN
issue-2313	37	7	consists	consist	VERB
issue-2313	37	8	in	in	ADP
issue-2313	37	9	the	the	DET
issue-2313	37	10	fact	fact	NOUN
issue-2313	37	11	that	that	SCONJ
issue-2313	37	12	ukraine	ukraine	NOUN
issue-2313	37	13	provides	provide	VERB
issue-2313	37	14	for	for	ADP
issue-2313	37	15	a	a	DET
issue-2313	37	16	number	number	NOUN
issue-2313	37	17	of	of	ADP
issue-2313	37	18	measures	measure	NOUN
issue-2313	37	19	to	to	PART
issue-2313	37	20	influence	influence	VERB
issue-2313	37	21	persons	person	NOUN
issue-2313	37	22	who	who	PRON
issue-2313	37	23	do	do	AUX
issue-2313	37	24	not	not	PART
issue-2313	37	25	comply	comply	VERB
issue-2313	37	26	with	with	ADP
issue-2313	37	27	the	the	DET
issue-2313	37	28	norms	norm	NOUN
issue-2313	37	29	of	of	ADP
issue-2313	37	30	financial	financial	ADJ
issue-2313	37	31	legislation	legislation	NOUN
issue-2313	37	32	and	and	CCONJ
issue-2313	37	33	to	to	PART
issue-2313	37	34	ensure	ensure	VERB
issue-2313	37	35	their	their	PRON
issue-2313	37	36	implemen	impleman	NOUN
issue-2313	37	37	tation	tation	NOUN
issue-2313	37	38	against	against	ADP
issue-2313	37	39	the	the	DET
issue-2313	37	40	will	will	NOUN
issue-2313	37	41	and	and	CCONJ
issue-2313	37	42	desire	desire	VERB
issue-2313	37	43	of	of	ADP
issue-2313	37	44	such	such	ADJ
issue-2313	37	45	persons	person	NOUN
issue-2313	37	46	.	.	PUNCT
issue-2313	38	1	an	an	DET
issue-2313	38	2	independent	independent	ADJ
issue-2313	38	3	basis	basis	NOUN
issue-2313	38	4	for	for	ADP
issue-2313	38	5	the	the	DET
issue-2313	38	6	application	application	NOUN
issue-2313	38	7	of	of	ADP
issue-2313	38	8	state	state	NOUN
issue-2313	38	9	enforcement	enforcement	NOUN
issue-2313	38	10	measures	measure	NOUN
issue-2313	38	11	for	for	ADP
issue-2313	38	12	breaches	breach	NOUN
issue-2313	38	13	of	of	ADP
issue-2313	38	14	financial	financial	ADJ
issue-2313	38	15	legislation	legislation	NOUN
issue-2313	38	16	is	be	AUX
issue-2313	38	17	a	a	DET
issue-2313	38	18	financial	financial	ADJ
issue-2313	38	19	offence	offence	NOUN
issue-2313	38	20	.	.	PUNCT
issue-2313	39	1	thus	thus	ADV
issue-2313	39	2	,	,	PUNCT
issue-2313	39	3	depending	depend	VERB
issue-2313	39	4	on	on	ADP
issue-2313	39	5	the	the	DET
issue-2313	39	6	nature	nature	NOUN
issue-2313	39	7	of	of	ADP
issue-2313	39	8	the	the	DET
issue-2313	39	9	financial	financial	ADJ
issue-2313	39	10	offence	offence	NOUN
issue-2313	39	11	in	in	ADP
issue-2313	39	12	ukraine	ukraine	NOUN
issue-2313	39	13	,	,	PUNCT
issue-2313	39	14	the	the	DET
issue-2313	39	15	following	follow	VERB
issue-2313	39	16	types	type	NOUN
issue-2313	39	17	of	of	ADP
issue-2313	39	18	legal	legal	ADJ
issue-2313	39	19	liability	liability	NOUN
issue-2313	39	20	are	be	AUX
issue-2313	39	21	distinguished	distinguish	VERB
issue-2313	39	22	:	:	PUNCT
issue-2313	39	23	criminal	criminal	ADJ
issue-2313	39	24	,	,	PUNCT
issue-2313	39	25	administrative	administrative	ADJ
issue-2313	39	26	and	and	CCONJ
issue-2313	39	27	financial	financial	ADJ
issue-2313	39	28	.	.	PUNCT
issue-2313	40	1	the	the	DET
issue-2313	40	2	legal	legal	ADJ
issue-2313	40	3	liability	liability	NOUN
issue-2313	40	4	of	of	ADP
issue-2313	40	5	the	the	DET
issue-2313	40	6	perpetrator	perpetrator	NOUN
issue-2313	40	7	of	of	ADP
issue-2313	40	8	financial	financial	ADJ
issue-2313	40	9	crimes	crime	NOUN
issue-2313	40	10	is	be	AUX
issue-2313	40	11	established	establish	VERB
issue-2313	40	12	both	both	CCONJ
issue-2313	40	13	judicially	judicially	ADV
issue-2313	40	14	and	and	CCONJ
issue-2313	40	15	extrajudi	extrajudi	PROPN
issue-2313	40	16	cially	cially	ADV
issue-2313	40	17	,	,	PUNCT
issue-2313	40	18	in	in	ADP
issue-2313	40	19	the	the	DET
issue-2313	40	20	form	form	NOUN
issue-2313	40	21	of	of	ADP
issue-2313	40	22	a	a	DET
issue-2313	40	23	unilateral	unilateral	ADJ
issue-2313	40	24	act	act	NOUN
issue-2313	40	25	by	by	ADP
issue-2313	40	26	the	the	DET
issue-2313	40	27	competent	competent	ADJ
issue-2313	40	28	state	state	NOUN
issue-2313	40	29	financial	financial	ADJ
issue-2313	40	30	authority	authority	NOUN
issue-2313	40	31	.	.	PUNCT
issue-2313	41	1	based	base	VERB
issue-2313	41	2	on	on	ADP
issue-2313	41	3	the	the	DET
issue-2313	41	4	nature	nature	NOUN
issue-2313	41	5	of	of	ADP
issue-2313	41	6	the	the	DET
issue-2313	41	7	offence	offence	NOUN
issue-2313	41	8	committed	commit	VERB
issue-2313	41	9	in	in	ADP
issue-2313	41	10	the	the	DET
issue-2313	41	11	financial	financial	ADJ
issue-2313	41	12	sphere	sphere	NOUN
issue-2313	41	13	of	of	ADP
issue-2313	41	14	ukrainian	ukrainian	ADJ
issue-2313	41	15	law	law	NOUN
issue-2313	41	16	,	,	PUNCT
issue-2313	41	17	various	various	ADJ
issue-2313	41	18	types	type	NOUN
issue-2313	41	19	of	of	ADP
issue-2313	41	20	offences	offence	NOUN
issue-2313	41	21	are	be	AUX
issue-2313	41	22	distinguished	distinguish	VERB
issue-2313	41	23	,	,	PUNCT
issue-2313	41	24	including	include	VERB
issue-2313	41	25	:	:	PUNCT
issue-2313	41	26	criminal	criminal	ADJ
issue-2313	41	27	offences	offence	NOUN
issue-2313	41	28	,	,	PUNCT
issue-2313	41	29	administrative	administrative	ADJ
issue-2313	41	30	offences	offence	NOUN
issue-2313	41	31	,	,	PUNCT
issue-2313	41	32	financial	financial	ADJ
issue-2313	41	33	offences	offence	NOUN
issue-2313	41	34	(	(	PUNCT
issue-2313	41	35	kostenko	kostenko	NOUN
issue-2313	41	36	,	,	PUNCT
issue-2313	41	37	2009	2009	NUM
issue-2313	41	38	)	)	PUNCT
issue-2313	41	39	.	.	PUNCT
issue-2313	42	1	it	it	PRON
issue-2313	42	2	can	can	AUX
issue-2313	42	3	be	be	AUX
issue-2313	42	4	concluded	conclude	VERB
issue-2313	42	5	that	that	SCONJ
issue-2313	42	6	a	a	DET
issue-2313	42	7	financial	financial	ADJ
issue-2313	42	8	offence	offence	NOUN
issue-2313	42	9	is	be	AUX
issue-2313	42	10	a	a	DET
issue-2313	42	11	culpable	culpable	ADJ
issue-2313	42	12	act	act	NOUN
issue-2313	42	13	that	that	PRON
issue-2313	42	14	violates	violate	VERB
issue-2313	42	15	financial	financial	ADJ
issue-2313	42	16	and	and	CCONJ
issue-2313	42	17	legal	legal	ADJ
issue-2313	42	18	norms	norm	NOUN
issue-2313	42	19	and	and	CCONJ
issue-2313	42	20	entails	entail	VERB
issue-2313	42	21	financial	financial	ADJ
issue-2313	42	22	and	and	CCONJ
issue-2313	42	23	legal	legal	ADJ
issue-2313	42	24	responsibility	responsibility	NOUN
issue-2313	42	25	.	.	PUNCT
issue-2313	43	1	financial	financial	ADJ
issue-2313	43	2	offences	offence	NOUN
issue-2313	43	3	have	have	VERB
issue-2313	43	4	the	the	DET
issue-2313	43	5	following	follow	VERB
issue-2313	43	6	characteristics	characteristic	NOUN
issue-2313	43	7	:	:	PUNCT
issue-2313	43	8	–	–	PUNCT
issue-2313	43	9	unlawfulness	unlawfulness	NOUN
issue-2313	43	10	of	of	ADP
issue-2313	43	11	the	the	DET
issue-2313	43	12	financial	financial	ADJ
issue-2313	43	13	offence	offence	NOUN
issue-2313	43	14	,	,	PUNCT
issue-2313	43	15	i.e.	i.e.	X
issue-2313	43	16	,	,	PUNCT
issue-2313	43	17	violation	violation	NOUN
issue-2313	43	18	of	of	ADP
issue-2313	43	19	a	a	DET
issue-2313	43	20	financial	financial	ADJ
issue-2313	43	21	and	and	CCONJ
issue-2313	43	22	legal	legal	ADJ
issue-2313	43	23	provision	provision	NOUN
issue-2313	43	24	;	;	PUNCT
issue-2313	43	25	–	–	PUNCT
issue-2313	43	26	guilt	guilt	NOUN
issue-2313	43	27	,	,	PUNCT
issue-2313	43	28	which	which	PRON
issue-2313	43	29	reflects	reflect	VERB
issue-2313	43	30	the	the	DET
issue-2313	43	31	mental	mental	ADJ
issue-2313	43	32	attitude	attitude	NOUN
issue-2313	43	33	of	of	ADP
issue-2313	43	34	the	the	DET
issue-2313	43	35	offender	offender	NOUN
issue-2313	43	36	to	to	ADP
issue-2313	43	37	the	the	DET
issue-2313	43	38	act	act	NOUN
issue-2313	43	39	committed	commit	VERB
issue-2313	43	40	,	,	PUNCT
issue-2313	43	41	which	which	PRON
issue-2313	43	42	may	may	AUX
issue-2313	43	43	be	be	AUX
issue-2313	43	44	committed	commit	VERB
issue-2313	43	45	intentionally	intentionally	ADV
issue-2313	43	46	or	or	CCONJ
issue-2313	43	47	negligently	negligently	ADV
issue-2313	43	48	;	;	PUNCT
issue-2313	43	49	–	–	PUNCT
issue-2313	43	50	negative	negative	ADJ
issue-2313	43	51	consequences	consequence	NOUN
issue-2313	43	52	in	in	ADP
issue-2313	43	53	connection	connection	NOUN
issue-2313	43	54	with	with	ADP
issue-2313	43	55	the	the	DET
issue-2313	43	56	commission	commission	NOUN
issue-2313	43	57	of	of	ADP
issue-2313	43	58	an	an	DET
issue-2313	43	59	unlawful	unlawful	ADJ
issue-2313	43	60	act	act	NOUN
issue-2313	43	61	in	in	ADP
issue-2313	43	62	the	the	DET
issue-2313	43	63	field	field	NOUN
issue-2313	43	64	of	of	ADP
issue-2313	43	65	financial	financial	ADJ
issue-2313	43	66	law	law	NOUN
issue-2313	43	67	;	;	PUNCT
issue-2313	43	68	–	–	PUNCT
issue-2313	43	69	the	the	DET
issue-2313	43	70	existence	existence	NOUN
issue-2313	43	71	of	of	ADP
issue-2313	43	72	a	a	DET
issue-2313	43	73	causal	causal	NOUN
issue-2313	43	74	link	link	NOUN
issue-2313	43	75	between	between	ADP
issue-2313	43	76	the	the	DET
issue-2313	43	77	unlawful	unlawful	ADJ
issue-2313	43	78	act	act	NOUN
issue-2313	43	79	and	and	CCONJ
issue-2313	43	80	the	the	DET
issue-2313	43	81	unlawful	unlawful	ADJ
issue-2313	43	82	acts	act	NOUN
issue-2313	43	83	and	and	CCONJ
issue-2313	43	84	harmful	harmful	ADJ
issue-2313	43	85	consequences	consequence	NOUN
issue-2313	43	86	caused	cause	VERB
issue-2313	43	87	by	by	ADP
issue-2313	43	88	it	it	PRON
issue-2313	43	89	;	;	PUNCT
issue-2313	43	90	–	–	PUNCT
issue-2313	43	91	punishability	punishability	NOUN
issue-2313	43	92	of	of	ADP
issue-2313	43	93	the	the	DET
issue-2313	43	94	unlawful	unlawful	ADJ
issue-2313	43	95	act	act	NOUN
issue-2313	43	96	constituting	constitute	VERB
issue-2313	43	97	the	the	DET
issue-2313	43	98	content	content	NOUN
issue-2313	43	99	of	of	ADP
issue-2313	43	100	the	the	DET
issue-2313	43	101	offence	offence	NOUN
issue-2313	43	102	.	.	PUNCT
issue-2313	44	1	corpus	corpus	PROPN
issue-2313	44	2	delicti	delicti	PROPN
issue-2313	44	3	of	of	ADP
issue-2313	44	4	a	a	DET
issue-2313	44	5	financial	financial	ADJ
issue-2313	44	6	offence	offence	NOUN
issue-2313	44	7	are	be	AUX
issue-2313	44	8	the	the	DET
issue-2313	44	9	elements	element	NOUN
issue-2313	44	10	established	establish	VERB
issue-2313	44	11	by	by	ADP
issue-2313	44	12	financial	financial	ADJ
issue-2313	44	13	law	law	NOUN
issue-2313	44	14	that	that	PRON
issue-2313	44	15	allow	allow	VERB
issue-2313	44	16	an	an	DET
issue-2313	44	17	unlawful	unlawful	ADJ
issue-2313	44	18	act	act	NOUN
issue-2313	44	19	to	to	PART
issue-2313	44	20	be	be	AUX
issue-2313	44	21	considered	consider	VERB
issue-2313	44	22	a	a	DET
issue-2313	44	23	financial	financial	ADJ
issue-2313	44	24	offence	offence	NOUN
issue-2313	44	25	.	.	PUNCT
issue-2313	45	1	a	a	DET
issue-2313	45	2	perpetrator	perpetrator	NOUN
issue-2313	45	3	is	be	AUX
issue-2313	45	4	a	a	DET
issue-2313	45	5	person	person	NOUN
issue-2313	45	6	who	who	PRON
issue-2313	45	7	has	have	AUX
issue-2313	45	8	committed	commit	VERB
issue-2313	45	9	an	an	DET
issue-2313	45	10	offence	offence	NOUN
issue-2313	45	11	and	and	CCONJ
issue-2313	45	12	is	be	AUX
issue-2313	45	13	therefore	therefore	ADV
issue-2313	45	14	legally	legally	ADV
issue-2313	45	15	liable	liable	ADJ
issue-2313	45	16	.	.	PUNCT
issue-2313	46	1	both	both	DET
issue-2313	46	2	individuals	individual	NOUN
issue-2313	46	3	and	and	CCONJ
issue-2313	46	4	legal	legal	ADJ
issue-2313	46	5	entities	entity	NOUN
issue-2313	46	6	can	can	AUX
issue-2313	46	7	be	be	AUX
issue-2313	46	8	subjects	subject	NOUN
issue-2313	46	9	of	of	ADP
issue-2313	46	10	a	a	DET
issue-2313	46	11	financial	financial	ADJ
issue-2313	46	12	offence	offence	NOUN
issue-2313	46	13	.	.	PUNCT
issue-2313	47	1	the	the	DET
issue-2313	47	2	object	object	NOUN
issue-2313	47	3	of	of	ADP
issue-2313	47	4	a	a	DET
issue-2313	47	5	financial	financial	ADJ
issue-2313	47	6	offence	offence	NOUN
issue-2313	47	7	is	be	AUX
issue-2313	47	8	a	a	DET
issue-2313	47	9	legally	legally	ADV
issue-2313	47	10	protected	protect	VERB
issue-2313	47	11	social	social	ADJ
issue-2313	47	12	relationship	relationship	NOUN
issue-2313	47	13	that	that	PRON
issue-2313	47	14	develops	develop	VERB
issue-2313	47	15	in	in	ADP
issue-2313	47	16	the	the	DET
issue-2313	47	17	course	course	NOUN
issue-2313	47	18	of	of	ADP
issue-2313	47	19	financial	financial	ADJ
issue-2313	47	20	activities	activity	NOUN
issue-2313	47	21	of	of	ADP
issue-2313	47	22	the	the	DET
issue-2313	47	23	state	state	NOUN
issue-2313	47	24	and	and	CCONJ
issue-2313	47	25	local	local	ADJ
issue-2313	47	26	self	self	NOUN
issue-2313	47	27	-	-	PUNCT
issue-2313	47	28	government	government	NOUN
issue-2313	47	29	.	.	PUNCT
issue-2313	48	1	the	the	DET
issue-2313	48	2	subjective	subjective	ADJ
issue-2313	48	3	side	side	NOUN
issue-2313	48	4	is	be	AUX
issue-2313	48	5	a	a	DET
issue-2313	48	6	set	set	NOUN
issue-2313	48	7	of	of	ADP
issue-2313	48	8	features	feature	NOUN
issue-2313	48	9	that	that	PRON
issue-2313	48	10	convey	convey	VERB
issue-2313	48	11	the	the	DET
issue-2313	48	12	offender	offender	NOUN
issue-2313	48	13	's	's	PART
issue-2313	48	14	internal	internal	ADJ
issue-2313	48	15	attitude	attitude	NOUN
issue-2313	48	16	to	to	ADP
issue-2313	48	17	the	the	DET
issue-2313	48	18	unlawful	unlawful	ADJ
issue-2313	48	19	act	act	NOUN
issue-2313	48	20	committed	commit	VERB
issue-2313	48	21	and	and	CCONJ
issue-2313	48	22	its	its	PRON
issue-2313	48	23	consequences	consequence	NOUN
issue-2313	48	24	.	.	PUNCT
issue-2313	49	1	the	the	DET
issue-2313	49	2	objective	objective	ADJ
issue-2313	49	3	side	side	NOUN
issue-2313	49	4	is	be	AUX
issue-2313	49	5	a	a	DET
issue-2313	49	6	set	set	NOUN
issue-2313	49	7	of	of	ADP
issue-2313	49	8	features	feature	NOUN
issue-2313	49	9	that	that	PRON
issue-2313	49	10	characterise	characterise	VERB
issue-2313	49	11	the	the	DET
issue-2313	49	12	external	external	ADJ
issue-2313	49	13	manifestation	manifestation	NOUN
issue-2313	49	14	of	of	ADP
issue-2313	49	15	financial	financial	ADJ
issue-2313	49	16	offences	offence	NOUN
issue-2313	49	17	in	in	ADP
issue-2313	49	18	real	real	ADJ
issue-2313	49	19	life	life	NOUN
issue-2313	49	20	(	(	PUNCT
issue-2313	49	21	gega	gega	NOUN
issue-2313	49	22	,	,	PUNCT
issue-2313	49	23	2011	2011	NUM
issue-2313	49	24	)	)	PUNCT
issue-2313	49	25	.	.	PUNCT
issue-2313	50	1	liability	liability	NOUN
issue-2313	50	2	for	for	ADP
issue-2313	50	3	financial	financial	ADJ
issue-2313	50	4	offences	offence	NOUN
issue-2313	50	5	is	be	AUX
issue-2313	50	6	of	of	ADP
issue-2313	50	7	a	a	DET
issue-2313	50	8	financial	financial	ADJ
issue-2313	50	9	and	and	CCONJ
issue-2313	50	10	legal	legal	ADJ
issue-2313	50	11	nature	nature	NOUN
issue-2313	50	12	.	.	PUNCT
issue-2313	51	1	this	this	DET
issue-2313	51	2	type	type	NOUN
issue-2313	51	3	of	of	ADP
issue-2313	51	4	liability	liability	NOUN
issue-2313	51	5	is	be	AUX
issue-2313	51	6	a	a	DET
issue-2313	51	7	special	special	ADJ
issue-2313	51	8	type	type	NOUN
issue-2313	51	9	of	of	ADP
issue-2313	51	10	legal	legal	ADJ
issue-2313	51	11	liability	liability	NOUN
issue-2313	51	12	,	,	PUNCT
issue-2313	51	13	different	different	ADJ
issue-2313	51	14	from	from	ADP
issue-2313	51	15	other	other	ADJ
issue-2313	51	16	types	type	NOUN
issue-2313	51	17	of	of	ADP
issue-2313	51	18	liability	liability	NOUN
issue-2313	51	19	such	such	ADJ
issue-2313	51	20	as	as	ADP
issue-2313	51	21	criminal	criminal	ADJ
issue-2313	51	22	and	and	CCONJ
issue-2313	51	23	administrative	administrative	ADJ
issue-2313	51	24	law	law	NOUN
issue-2313	51	25	.	.	PUNCT
issue-2313	52	1	financial	financial	ADJ
issue-2313	52	2	liability	liability	NOUN
issue-2313	52	3	in	in	ADP
issue-2313	52	4	ukraine	ukraine	PROPN
issue-2313	52	5	is	be	AUX
issue-2313	52	6	a	a	DET
issue-2313	52	7	measure	measure	NOUN
issue-2313	52	8	of	of	ADP
issue-2313	52	9	state	state	NOUN
issue-2313	52	10	coercion	coercion	NOUN
issue-2313	52	11	expressed	express	VERB
issue-2313	52	12	in	in	ADP
issue-2313	52	13	monetary	monetary	ADJ
issue-2313	52	14	form	form	NOUN
issue-2313	52	15	and	and	CCONJ
issue-2313	52	16	applied	apply	VERB
issue-2313	52	17	by	by	ADP
issue-2313	52	18	authorised	authorise	VERB
issue-2313	52	19	state	state	NOUN
issue-2313	52	20	bodies	body	NOUN
issue-2313	52	21	and	and	CCONJ
issue-2313	52	22	their	their	PRON
issue-2313	52	23	officials	official	NOUN
issue-2313	52	24	to	to	ADP
issue-2313	52	25	individuals	individual	NOUN
issue-2313	52	26	and	and	CCONJ
issue-2313	52	27	legal	legal	ADJ
issue-2313	52	28	entities	entity	NOUN
issue-2313	52	29	for	for	ADP
issue-2313	52	30	committing	commit	VERB
issue-2313	52	31	offences	offence	NOUN
issue-2313	52	32	in	in	ADP
issue-2313	52	33	the	the	DET
issue-2313	52	34	sphere	sphere	NOUN
issue-2313	52	35	of	of	ADP
issue-2313	52	36	financial	financial	ADJ
issue-2313	52	37	relations	relation	NOUN
issue-2313	52	38	(	(	PUNCT
issue-2313	52	39	kovalchuk	kovalchuk	PROPN
issue-2313	52	40	,	,	PUNCT
issue-2313	52	41	2007	2007	NUM
issue-2313	52	42	)	)	PUNCT
issue-2313	52	43	.	.	PUNCT
issue-2313	53	1	this	this	DET
issue-2313	53	2	type	type	NOUN
issue-2313	53	3	of	of	ADP
issue-2313	53	4	responsibility	responsibility	NOUN
issue-2313	53	5	is	be	AUX
issue-2313	53	6	industry	industry	NOUN
issue-2313	53	7	-	-	PUNCT
issue-2313	53	8	specific	specific	ADJ
issue-2313	53	9	,	,	PUNCT
issue-2313	53	10	as	as	SCONJ
issue-2313	53	11	it	it	PRON
issue-2313	53	12	regulates	regulate	VERB
issue-2313	53	13	not	not	PART
issue-2313	53	14	only	only	ADV
issue-2313	53	15	fiscal	fiscal	ADJ
issue-2313	53	16	but	but	CCONJ
issue-2313	53	17	also	also	ADV
issue-2313	53	18	budgetary	budgetary	ADJ
issue-2313	53	19	relations	relation	NOUN
issue-2313	53	20	.	.	PUNCT
issue-2313	54	1	the	the	DET
issue-2313	54	2	following	follow	VERB
issue-2313	54	3	goals	goal	NOUN
issue-2313	54	4	of	of	ADP
issue-2313	54	5	financial	financial	ADJ
issue-2313	54	6	responsibility	responsibility	NOUN
issue-2313	54	7	in	in	ADP
issue-2313	54	8	ukraine	ukraine	NOUN
issue-2313	54	9	can	can	AUX
issue-2313	54	10	be	be	AUX
issue-2313	54	11	identified	identify	VERB
issue-2313	54	12	:	:	PUNCT
issue-2313	54	13	baltic	baltic	ADJ
issue-2313	54	14	journal	journal	PROPN
issue-2313	54	15	of	of	ADP
issue-2313	54	16	economic	economic	ADJ
issue-2313	54	17	studies	study	NOUN
issue-2313	54	18	74	74	NUM
issue-2313	54	19	vol	vol	NOUN
issue-2313	54	20	.	.	PUNCT
issue-2313	55	1	10	10	NUM
issue-2313	55	2	no	no	NOUN
issue-2313	55	3	.	.	NOUN
issue-2313	55	4	1	1	NUM
issue-2313	55	5	,	,	PUNCT
issue-2313	55	6	2024	2024	NUM
issue-2313	55	7	–	–	PUNCT
issue-2313	55	8	protective	protective	ADJ
issue-2313	55	9	–	–	PUNCT
issue-2313	55	10	in	in	ADP
issue-2313	55	11	the	the	DET
issue-2313	55	12	implementation	implementation	NOUN
issue-2313	55	13	of	of	ADP
issue-2313	55	14	which	which	PRON
issue-2313	55	15	society	society	NOUN
issue-2313	55	16	is	be	AUX
issue-2313	55	17	protected	protect	VERB
issue-2313	55	18	from	from	ADP
issue-2313	55	19	undesirable	undesirable	ADJ
issue-2313	55	20	situations	situation	NOUN
issue-2313	55	21	related	relate	VERB
issue-2313	55	22	to	to	ADP
issue-2313	55	23	the	the	DET
issue-2313	55	24	violation	violation	NOUN
issue-2313	55	25	of	of	ADP
issue-2313	55	26	the	the	DET
issue-2313	55	27	state	state	NOUN
issue-2313	55	28	's	's	PART
issue-2313	55	29	property	property	NOUN
issue-2313	55	30	interests	interest	NOUN
issue-2313	55	31	;	;	PUNCT
issue-2313	55	32	–	–	PUNCT
issue-2313	55	33	incentive	incentive	NOUN
issue-2313	55	34	–	–	PUNCT
issue-2313	55	35	which	which	PRON
issue-2313	55	36	encourages	encourage	VERB
issue-2313	55	37	lawful	lawful	ADJ
issue-2313	55	38	behaviour	behaviour	NOUN
issue-2313	55	39	of	of	ADP
issue-2313	55	40	financial	financial	ADJ
issue-2313	55	41	law	law	NOUN
issue-2313	55	42	entities	entity	NOUN
issue-2313	55	43	;	;	PUNCT
issue-2313	55	44	–	–	PUNCT
issue-2313	55	45	educational	educational	ADJ
issue-2313	55	46	–	–	PUNCT
issue-2313	55	47	which	which	PRON
issue-2313	55	48	involves	involve	VERB
issue-2313	55	49	education	education	NOUN
issue-2313	55	50	and	and	CCONJ
issue-2313	55	51	prevention	prevention	NOUN
issue-2313	55	52	of	of	ADP
issue-2313	55	53	repeated	repeat	VERB
issue-2313	55	54	offences	offence	NOUN
issue-2313	55	55	by	by	ADP
issue-2313	55	56	financial	financial	ADJ
issue-2313	55	57	law	law	NOUN
issue-2313	55	58	entities	entity	NOUN
issue-2313	55	59	.	.	PUNCT
issue-2313	56	1	at	at	ADP
issue-2313	56	2	the	the	DET
issue-2313	56	3	same	same	ADJ
issue-2313	56	4	time	time	NOUN
issue-2313	56	5	,	,	PUNCT
issue-2313	56	6	the	the	DET
issue-2313	56	7	goals	goal	NOUN
issue-2313	56	8	of	of	ADP
issue-2313	56	9	financial	financial	ADJ
issue-2313	56	10	respon	respon	NOUN
issue-2313	56	11	sibility	sibility	NOUN
issue-2313	56	12	in	in	ADP
issue-2313	56	13	ukraine	ukraine	NOUN
issue-2313	56	14	are	be	AUX
issue-2313	56	15	implemented	implement	VERB
issue-2313	56	16	through	through	ADP
issue-2313	56	17	functions	function	NOUN
issue-2313	56	18	,	,	PUNCT
issue-2313	56	19	where	where	SCONJ
issue-2313	56	20	the	the	DET
issue-2313	56	21	latter	latter	ADJ
issue-2313	56	22	,	,	PUNCT
issue-2313	56	23	in	in	ADP
issue-2313	56	24	turn	turn	NOUN
issue-2313	56	25	,	,	PUNCT
issue-2313	56	26	are	be	AUX
issue-2313	56	27	closely	closely	ADV
issue-2313	56	28	linked	link	VERB
issue-2313	56	29	to	to	ADP
issue-2313	56	30	the	the	DET
issue-2313	56	31	application	application	NOUN
issue-2313	56	32	of	of	ADP
issue-2313	56	33	financial	financial	ADJ
issue-2313	56	34	and	and	CCONJ
issue-2313	56	35	legal	legal	ADJ
issue-2313	56	36	sanctions	sanction	NOUN
issue-2313	56	37	and	and	CCONJ
issue-2313	56	38	have	have	VERB
issue-2313	56	39	social	social	ADJ
issue-2313	56	40	consequences	consequence	NOUN
issue-2313	56	41	.	.	PUNCT
issue-2313	57	1	it	it	PRON
issue-2313	57	2	is	be	AUX
issue-2313	57	3	possible	possible	ADJ
issue-2313	57	4	to	to	PART
issue-2313	57	5	identify	identify	VERB
issue-2313	57	6	the	the	DET
issue-2313	57	7	main	main	ADJ
issue-2313	57	8	features	feature	NOUN
issue-2313	57	9	of	of	ADP
issue-2313	57	10	financial	financial	ADJ
issue-2313	57	11	liability	liability	NOUN
issue-2313	57	12	in	in	ADP
issue-2313	57	13	ukraine	ukraine	NOUN
issue-2313	57	14	,	,	PUNCT
issue-2313	57	15	which	which	PRON
issue-2313	57	16	serve	serve	VERB
issue-2313	57	17	to	to	PART
issue-2313	57	18	confirm	confirm	VERB
issue-2313	57	19	it	it	PRON
issue-2313	57	20	as	as	ADP
issue-2313	57	21	an	an	DET
issue-2313	57	22	independent	independent	ADJ
issue-2313	57	23	type	type	NOUN
issue-2313	57	24	of	of	ADP
issue-2313	57	25	legal	legal	ADJ
issue-2313	57	26	liability	liability	NOUN
issue-2313	57	27	:	:	PUNCT
issue-2313	57	28	–	–	PUNCT
issue-2313	57	29	a	a	DET
issue-2313	57	30	method	method	NOUN
issue-2313	57	31	of	of	ADP
issue-2313	57	32	protecting	protect	VERB
issue-2313	57	33	financial	financial	ADJ
issue-2313	57	34	relations	relation	NOUN
issue-2313	57	35	established	establish	VERB
issue-2313	57	36	by	by	ADP
issue-2313	57	37	the	the	DET
issue-2313	57	38	rules	rule	NOUN
issue-2313	57	39	of	of	ADP
issue-2313	57	40	financial	financial	ADJ
issue-2313	57	41	law	law	NOUN
issue-2313	57	42	,	,	PUNCT
issue-2313	57	43	which	which	PRON
issue-2313	57	44	is	be	AUX
issue-2313	57	45	an	an	DET
issue-2313	57	46	independent	independent	ADJ
issue-2313	57	47	branch	branch	NOUN
issue-2313	57	48	of	of	ADP
issue-2313	57	49	law	law	NOUN
issue-2313	57	50	;	;	PUNCT
issue-2313	57	51	–	–	PUNCT
issue-2313	57	52	the	the	DET
issue-2313	57	53	main	main	ADJ
issue-2313	57	54	ground	ground	NOUN
issue-2313	57	55	for	for	ADP
issue-2313	57	56	bringing	bring	VERB
issue-2313	57	57	to	to	ADP
issue-2313	57	58	financial	financial	ADJ
issue-2313	57	59	and	and	CCONJ
issue-2313	57	60	legal	legal	ADJ
issue-2313	57	61	liability	liability	NOUN
issue-2313	57	62	is	be	AUX
issue-2313	57	63	an	an	DET
issue-2313	57	64	unlawful	unlawful	ADJ
issue-2313	57	65	,	,	PUNCT
issue-2313	57	66	culpable	culpable	ADJ
issue-2313	57	67	act	act	NOUN
issue-2313	57	68	in	in	ADP
issue-2313	57	69	the	the	DET
issue-2313	57	70	form	form	NOUN
issue-2313	57	71	of	of	ADP
issue-2313	57	72	an	an	DET
issue-2313	57	73	act	act	NOUN
issue-2313	57	74	or	or	CCONJ
issue-2313	57	75	omission	omission	NOUN
issue-2313	57	76	;	;	PUNCT
issue-2313	57	77	–	–	PUNCT
issue-2313	57	78	financial	financial	ADJ
issue-2313	57	79	and	and	CCONJ
issue-2313	57	80	legal	legal	ADJ
issue-2313	57	81	liability	liability	NOUN
issue-2313	57	82	means	mean	VERB
issue-2313	57	83	applying	apply	VERB
issue-2313	57	84	specialised	specialised	ADJ
issue-2313	57	85	financial	financial	ADJ
issue-2313	57	86	and	and	CCONJ
issue-2313	57	87	legal	legal	ADJ
issue-2313	57	88	sanctions	sanction	NOUN
issue-2313	57	89	to	to	ADP
issue-2313	57	90	the	the	DET
issue-2313	57	91	offender	offender	NOUN
issue-2313	57	92	;	;	PUNCT
issue-2313	57	93	–	–	PUNCT
issue-2313	57	94	financial	financial	ADJ
issue-2313	57	95	liability	liability	NOUN
issue-2313	57	96	is	be	AUX
issue-2313	57	97	of	of	ADP
issue-2313	57	98	a	a	DET
issue-2313	57	99	property	property	NOUN
issue-2313	57	100	nature	nature	NOUN
issue-2313	57	101	;	;	PUNCT
issue-2313	57	102	–	–	PUNCT
issue-2313	57	103	financial	financial	ADJ
issue-2313	57	104	liability	liability	NOUN
issue-2313	57	105	measures	measure	NOUN
issue-2313	57	106	are	be	AUX
issue-2313	57	107	applied	apply	VERB
issue-2313	57	108	to	to	ADP
issue-2313	57	109	both	both	DET
issue-2313	57	110	individuals	individual	NOUN
issue-2313	57	111	and	and	CCONJ
issue-2313	57	112	legal	legal	ADJ
issue-2313	57	113	entities	entity	NOUN
issue-2313	57	114	that	that	PRON
issue-2313	57	115	have	have	AUX
issue-2313	57	116	improperly	improperly	ADV
issue-2313	57	117	fulfilled	fulfil	VERB
issue-2313	57	118	or	or	CCONJ
issue-2313	57	119	failed	fail	VERB
issue-2313	57	120	to	to	PART
issue-2313	57	121	fulfil	fulfil	VERB
issue-2313	57	122	their	their	PRON
issue-2313	57	123	obligations	obligation	NOUN
issue-2313	57	124	;	;	PUNCT
issue-2313	57	125	–	–	PUNCT
issue-2313	57	126	measures	measure	NOUN
issue-2313	57	127	of	of	ADP
issue-2313	57	128	financial	financial	ADJ
issue-2313	57	129	and	and	CCONJ
issue-2313	57	130	legal	legal	ADJ
issue-2313	57	131	liability	liability	NOUN
issue-2313	57	132	are	be	AUX
issue-2313	57	133	applied	apply	VERB
issue-2313	57	134	by	by	ADP
issue-2313	57	135	a	a	DET
issue-2313	57	136	wide	wide	ADJ
issue-2313	57	137	range	range	NOUN
issue-2313	57	138	of	of	ADP
issue-2313	57	139	authorised	authorise	VERB
issue-2313	57	140	state	state	NOUN
issue-2313	57	141	bodies	body	NOUN
issue-2313	57	142	and	and	CCONJ
issue-2313	57	143	their	their	PRON
issue-2313	57	144	officials	official	NOUN
issue-2313	57	145	;	;	PUNCT
issue-2313	57	146	–	–	PUNCT
issue-2313	57	147	the	the	DET
issue-2313	57	148	procedure	procedure	NOUN
issue-2313	57	149	for	for	ADP
issue-2313	57	150	applying	apply	VERB
issue-2313	57	151	financial	financial	ADJ
issue-2313	57	152	and	and	CCONJ
issue-2313	57	153	legal	legal	ADJ
issue-2313	57	154	sanctions	sanction	NOUN
issue-2313	57	155	to	to	ADP
issue-2313	57	156	a	a	DET
issue-2313	57	157	person	person	NOUN
issue-2313	57	158	who	who	PRON
issue-2313	57	159	has	have	AUX
issue-2313	57	160	committed	commit	VERB
issue-2313	57	161	a	a	DET
issue-2313	57	162	financial	financial	ADJ
issue-2313	57	163	offence	offence	NOUN
issue-2313	57	164	is	be	AUX
issue-2313	57	165	governed	govern	VERB
issue-2313	57	166	by	by	ADP
issue-2313	57	167	the	the	DET
issue-2313	57	168	rules	rule	NOUN
issue-2313	57	169	of	of	ADP
issue-2313	57	170	financial	financial	ADJ
issue-2313	57	171	law	law	NOUN
issue-2313	57	172	.	.	PUNCT
issue-2313	58	1	thus	thus	ADV
issue-2313	58	2	,	,	PUNCT
issue-2313	58	3	the	the	DET
issue-2313	58	4	independence	independence	NOUN
issue-2313	58	5	of	of	ADP
issue-2313	58	6	financial	financial	ADJ
issue-2313	58	7	responsibility	responsibility	NOUN
issue-2313	58	8	in	in	ADP
issue-2313	58	9	ukraine	ukraine	NOUN
issue-2313	58	10	is	be	AUX
issue-2313	58	11	emphasised	emphasise	VERB
issue-2313	58	12	by	by	ADP
issue-2313	58	13	the	the	DET
issue-2313	58	14	relevant	relevant	ADJ
issue-2313	58	15	criteria	criterion	NOUN
issue-2313	58	16	,	,	PUNCT
issue-2313	58	17	which	which	PRON
issue-2313	58	18	include	include	VERB
issue-2313	58	19	the	the	DET
issue-2313	58	20	obligation	obligation	NOUN
issue-2313	58	21	of	of	ADP
issue-2313	58	22	a	a	DET
issue-2313	58	23	person	person	NOUN
issue-2313	58	24	guilty	guilty	ADJ
issue-2313	58	25	of	of	ADP
issue-2313	58	26	committing	commit	VERB
issue-2313	58	27	a	a	DET
issue-2313	58	28	financial	financial	ADJ
issue-2313	58	29	offence	offence	NOUN
issue-2313	58	30	to	to	PART
issue-2313	58	31	undergo	undergo	VERB
issue-2313	58	32	measures	measure	NOUN
issue-2313	58	33	of	of	ADP
issue-2313	58	34	state	state	NOUN
issue-2313	58	35	coercion	coercion	NOUN
issue-2313	58	36	provided	provide	VERB
issue-2313	58	37	for	for	ADP
issue-2313	58	38	by	by	ADP
issue-2313	58	39	the	the	DET
issue-2313	58	40	sanctions	sanction	NOUN
issue-2313	58	41	of	of	ADP
issue-2313	58	42	financial	financial	ADJ
issue-2313	58	43	legislation	legislation	NOUN
issue-2313	58	44	.	.	PUNCT
issue-2313	59	1	3	3	X
issue-2313	59	2	.	.	X
issue-2313	59	3	aspects	aspect	NOUN
issue-2313	59	4	of	of	ADP
issue-2313	59	5	the	the	DET
issue-2313	59	6	implementation	implementation	NOUN
issue-2313	59	7	of	of	ADP
issue-2313	59	8	financial	financial	ADJ
issue-2313	59	9	responsibility	responsibility	NOUN
issue-2313	59	10	in	in	ADP
issue-2313	59	11	ukraine	ukraine	ADJ
issue-2313	59	12	legal	legal	ADJ
issue-2313	59	13	and	and	CCONJ
issue-2313	59	14	financial	financial	ADJ
issue-2313	59	15	responsibility	responsibility	NOUN
issue-2313	59	16	relate	relate	VERB
issue-2313	59	17	to	to	ADP
issue-2313	59	18	each	each	DET
issue-2313	59	19	other	other	ADJ
issue-2313	59	20	as	as	ADP
issue-2313	59	21	categories	category	NOUN
issue-2313	59	22	of	of	ADP
issue-2313	59	23	genus	genus	NOUN
issue-2313	59	24	and	and	CCONJ
issue-2313	59	25	species	specie	NOUN
issue-2313	59	26	.	.	PUNCT
issue-2313	60	1	the	the	DET
issue-2313	60	2	signs	sign	NOUN
issue-2313	60	3	inherent	inherent	ADJ
issue-2313	60	4	in	in	ADP
issue-2313	60	5	the	the	DET
issue-2313	60	6	generic	generic	ADJ
issue-2313	60	7	concept	concept	NOUN
issue-2313	60	8	of	of	ADP
issue-2313	60	9	legal	legal	ADJ
issue-2313	60	10	responsibility	responsibility	NOUN
issue-2313	60	11	are	be	AUX
issue-2313	60	12	necessarily	necessarily	ADV
issue-2313	60	13	manifested	manifest	VERB
issue-2313	60	14	in	in	ADP
issue-2313	60	15	specific	specific	ADJ
issue-2313	60	16	concepts	concept	NOUN
issue-2313	60	17	.	.	PUNCT
issue-2313	61	1	legal	legal	ADJ
issue-2313	61	2	responsibility	responsibility	NOUN
issue-2313	61	3	itself	itself	PRON
issue-2313	61	4	functions	function	NOUN
issue-2313	61	5	as	as	ADP
issue-2313	61	6	a	a	DET
issue-2313	61	7	specific	specific	ADJ
issue-2313	61	8	concept	concept	NOUN
issue-2313	61	9	in	in	ADP
issue-2313	61	10	relation	relation	NOUN
issue-2313	61	11	to	to	ADP
issue-2313	61	12	social	social	ADJ
issue-2313	61	13	responsibility	responsibility	NOUN
issue-2313	61	14	.	.	PUNCT
issue-2313	62	1	therefore	therefore	ADV
issue-2313	62	2	,	,	PUNCT
issue-2313	62	3	when	when	SCONJ
issue-2313	62	4	characterising	characterise	VERB
issue-2313	62	5	legal	legal	ADJ
issue-2313	62	6	responsibility	responsibility	NOUN
issue-2313	62	7	,	,	PUNCT
issue-2313	62	8	it	it	PRON
issue-2313	62	9	is	be	AUX
issue-2313	62	10	necessary	necessary	ADJ
issue-2313	62	11	to	to	PART
issue-2313	62	12	take	take	VERB
issue-2313	62	13	into	into	ADP
issue-2313	62	14	account	account	NOUN
issue-2313	62	15	the	the	DET
issue-2313	62	16	signs	sign	NOUN
issue-2313	62	17	defining	define	VERB
issue-2313	62	18	social	social	ADJ
issue-2313	62	19	responsibility	responsibility	NOUN
issue-2313	62	20	,	,	PUNCT
issue-2313	62	21	which	which	PRON
issue-2313	62	22	find	find	VERB
issue-2313	62	23	their	their	PRON
issue-2313	62	24	specific	specific	ADJ
issue-2313	62	25	refraction	refraction	NOUN
issue-2313	62	26	in	in	ADP
issue-2313	62	27	the	the	DET
issue-2313	62	28	concept	concept	NOUN
issue-2313	62	29	of	of	ADP
issue-2313	62	30	legal	legal	ADJ
issue-2313	62	31	responsibility	responsibility	NOUN
issue-2313	62	32	.	.	PUNCT
issue-2313	63	1	furthermore	furthermore	ADV
issue-2313	63	2	,	,	PUNCT
issue-2313	63	3	in	in	ADP
issue-2313	63	4	philosophical	philosophical	ADJ
issue-2313	63	5	research	research	NOUN
issue-2313	63	6	,	,	PUNCT
issue-2313	63	7	social	social	ADJ
issue-2313	63	8	responsibility	responsibility	NOUN
issue-2313	63	9	is	be	AUX
issue-2313	63	10	considered	consider	VERB
issue-2313	63	11	as	as	ADP
issue-2313	63	12	a	a	DET
issue-2313	63	13	unity	unity	NOUN
issue-2313	63	14	of	of	ADP
issue-2313	63	15	positive	positive	ADJ
issue-2313	63	16	and	and	CCONJ
issue-2313	63	17	negative	negative	ADJ
issue-2313	63	18	aspects	aspect	NOUN
issue-2313	63	19	.	.	PUNCT
issue-2313	64	1	the	the	DET
issue-2313	64	2	opinion	opinion	NOUN
issue-2313	64	3	of	of	ADP
issue-2313	64	4	scholars	scholar	NOUN
issue-2313	64	5	who	who	PRON
issue-2313	64	6	believe	believe	VERB
issue-2313	64	7	that	that	SCONJ
issue-2313	64	8	legal	legal	ADJ
issue-2313	64	9	liability	liability	NOUN
issue-2313	64	10	is	be	AUX
issue-2313	64	11	a	a	DET
issue-2313	64	12	type	type	NOUN
issue-2313	64	13	of	of	ADP
issue-2313	64	14	social	social	ADJ
issue-2313	64	15	responsibility	responsibility	NOUN
issue-2313	64	16	,	,	PUNCT
issue-2313	64	17	and	and	CCONJ
issue-2313	64	18	,	,	PUNCT
issue-2313	64	19	accordingly	accordingly	ADV
issue-2313	64	20	,	,	PUNCT
issue-2313	64	21	legal	legal	ADJ
issue-2313	64	22	liability	liability	NOUN
issue-2313	64	23	has	have	VERB
issue-2313	64	24	the	the	DET
issue-2313	64	25	main	main	ADJ
issue-2313	64	26	features	feature	NOUN
issue-2313	64	27	and	and	CCONJ
issue-2313	64	28	characteristics	characteristic	NOUN
issue-2313	64	29	of	of	ADP
issue-2313	64	30	social	social	ADJ
issue-2313	64	31	responsibility	responsibility	NOUN
issue-2313	64	32	,	,	PUNCT
issue-2313	64	33	seems	seem	VERB
issue-2313	64	34	to	to	PART
issue-2313	64	35	be	be	AUX
issue-2313	64	36	fair	fair	ADJ
issue-2313	64	37	.	.	PUNCT
issue-2313	65	1	at	at	ADP
issue-2313	65	2	the	the	DET
issue-2313	65	3	same	same	ADJ
issue-2313	65	4	time	time	NOUN
issue-2313	65	5	,	,	PUNCT
issue-2313	65	6	legal	legal	ADJ
issue-2313	65	7	responsibility	responsibility	NOUN
issue-2313	65	8	has	have	VERB
issue-2313	65	9	its	its	PRON
issue-2313	65	10	own	own	ADJ
issue-2313	65	11	characteristics	characteristic	NOUN
issue-2313	65	12	.	.	PUNCT
issue-2313	66	1	as	as	ADP
issue-2313	66	2	a	a	DET
issue-2313	66	3	type	type	NOUN
issue-2313	66	4	of	of	ADP
issue-2313	66	5	social	social	ADJ
issue-2313	66	6	responsibility	responsibility	NOUN
issue-2313	66	7	,	,	PUNCT
issue-2313	66	8	legal	legal	ADJ
issue-2313	66	9	responsibility	responsibility	NOUN
issue-2313	66	10	is	be	AUX
issue-2313	66	11	characterised	characterise	VERB
issue-2313	66	12	by	by	ADP
issue-2313	66	13	the	the	DET
issue-2313	66	14	unity	unity	NOUN
issue-2313	66	15	of	of	ADP
issue-2313	66	16	positive	positive	ADJ
issue-2313	66	17	and	and	CCONJ
issue-2313	66	18	negative	negative	ADJ
issue-2313	66	19	aspects	aspect	NOUN
issue-2313	66	20	of	of	ADP
issue-2313	66	21	implementation	implementation	NOUN
issue-2313	66	22	.	.	PUNCT
issue-2313	67	1	therefore	therefore	ADV
issue-2313	67	2	,	,	PUNCT
issue-2313	67	3	the	the	DET
issue-2313	67	4	study	study	NOUN
issue-2313	67	5	of	of	ADP
issue-2313	67	6	the	the	DET
issue-2313	67	7	concept	concept	NOUN
issue-2313	67	8	of	of	ADP
issue-2313	67	9	"	"	PUNCT
issue-2313	67	10	financial	financial	ADJ
issue-2313	67	11	responsibility	responsibility	NOUN
issue-2313	67	12	"	"	PUNCT
issue-2313	67	13	should	should	AUX
issue-2313	67	14	adequately	adequately	ADV
issue-2313	67	15	reflect	reflect	VERB
issue-2313	67	16	the	the	DET
issue-2313	67	17	rules	rule	NOUN
issue-2313	67	18	of	of	ADP
issue-2313	67	19	logic	logic	NOUN
issue-2313	67	20	,	,	PUNCT
issue-2313	67	21	since	since	SCONJ
issue-2313	67	22	the	the	DET
issue-2313	67	23	signs	sign	NOUN
issue-2313	67	24	noted	note	VERB
issue-2313	67	25	in	in	ADP
issue-2313	67	26	the	the	DET
issue-2313	67	27	generic	generic	ADJ
issue-2313	67	28	concepts	concept	NOUN
issue-2313	67	29	of	of	ADP
issue-2313	67	30	responsibility	responsibility	NOUN
issue-2313	67	31	(	(	PUNCT
issue-2313	67	32	legal	legal	ADJ
issue-2313	67	33	and	and	CCONJ
issue-2313	67	34	social	social	ADJ
issue-2313	67	35	)	)	PUNCT
issue-2313	67	36	should	should	AUX
issue-2313	67	37	be	be	AUX
issue-2313	67	38	reflected	reflect	VERB
issue-2313	67	39	in	in	ADP
issue-2313	67	40	the	the	DET
issue-2313	67	41	specific	specific	ADJ
issue-2313	67	42	concept	concept	NOUN
issue-2313	67	43	.	.	PUNCT
issue-2313	68	1	hence	hence	ADV
issue-2313	68	2	,	,	PUNCT
issue-2313	68	3	if	if	SCONJ
issue-2313	68	4	a	a	DET
issue-2313	68	5	positive	positive	ADJ
issue-2313	68	6	aspect	aspect	NOUN
issue-2313	68	7	is	be	AUX
issue-2313	68	8	noted	note	VERB
issue-2313	68	9	in	in	ADP
issue-2313	68	10	the	the	DET
issue-2313	68	11	general	general	ADJ
issue-2313	68	12	social	social	ADJ
issue-2313	68	13	concept	concept	NOUN
issue-2313	68	14	,	,	PUNCT
issue-2313	68	15	it	it	PRON
issue-2313	68	16	should	should	AUX
issue-2313	68	17	be	be	AUX
issue-2313	68	18	reflected	reflect	VERB
issue-2313	68	19	in	in	ADP
issue-2313	68	20	the	the	DET
issue-2313	68	21	specific	specific	ADJ
issue-2313	68	22	concept	concept	NOUN
issue-2313	68	23	of	of	ADP
issue-2313	68	24	financial	financial	ADJ
issue-2313	68	25	responsibility	responsibility	NOUN
issue-2313	68	26	(	(	PUNCT
issue-2313	68	27	gega	gega	NOUN
issue-2313	68	28	,	,	PUNCT
issue-2313	68	29	2011	2011	NUM
issue-2313	68	30	)	)	PUNCT
issue-2313	68	31	.	.	PUNCT
issue-2313	69	1	it	it	PRON
issue-2313	69	2	is	be	AUX
issue-2313	69	3	considered	consider	VERB
issue-2313	69	4	that	that	SCONJ
issue-2313	69	5	legal	legal	ADJ
issue-2313	69	6	liability	liability	NOUN
issue-2313	69	7	is	be	AUX
issue-2313	69	8	a	a	DET
issue-2313	69	9	normative	normative	ADJ
issue-2313	69	10	,	,	PUNCT
issue-2313	69	11	formally	formally	ADV
issue-2313	69	12	defined	define	VERB
issue-2313	69	13	,	,	PUNCT
issue-2313	69	14	guaranteed	guarantee	VERB
issue-2313	69	15	and	and	CCONJ
issue-2313	69	16	secured	secure	VERB
issue-2313	69	17	by	by	ADP
issue-2313	69	18	state	state	NOUN
issue-2313	69	19	coercion	coercion	NOUN
issue-2313	69	20	,	,	PUNCT
issue-2313	69	21	persuasion	persuasion	NOUN
issue-2313	69	22	or	or	CCONJ
issue-2313	69	23	encouragement	encouragement	NOUN
issue-2313	69	24	legal	legal	ADJ
issue-2313	69	25	obligation	obligation	NOUN
issue-2313	69	26	of	of	ADP
issue-2313	69	27	subjects	subject	NOUN
issue-2313	69	28	of	of	ADP
issue-2313	69	29	social	social	ADJ
issue-2313	69	30	relations	relation	NOUN
issue-2313	69	31	to	to	PART
issue-2313	69	32	comply	comply	VERB
issue-2313	69	33	with	with	ADP
issue-2313	69	34	the	the	DET
issue-2313	69	35	requirements	requirement	NOUN
issue-2313	69	36	of	of	ADP
issue-2313	69	37	legal	legal	ADJ
issue-2313	69	38	norms	norm	NOUN
issue-2313	69	39	,	,	PUNCT
issue-2313	69	40	which	which	PRON
issue-2313	69	41	is	be	AUX
issue-2313	69	42	implemented	implement	VERB
issue-2313	69	43	in	in	ADP
issue-2313	69	44	lawful	lawful	ADJ
issue-2313	69	45	behaviour	behaviour	NOUN
issue-2313	69	46	that	that	PRON
issue-2313	69	47	entails	entail	VERB
issue-2313	69	48	approval	approval	NOUN
issue-2313	69	49	or	or	CCONJ
issue-2313	69	50	encouragement	encouragement	NOUN
issue-2313	69	51	,	,	PUNCT
issue-2313	69	52	and	and	CCONJ
issue-2313	69	53	in	in	ADP
issue-2313	69	54	the	the	DET
issue-2313	69	55	event	event	NOUN
issue-2313	69	56	of	of	ADP
issue-2313	69	57	an	an	DET
issue-2313	69	58	offence	offence	NOUN
issue-2313	69	59	,	,	PUNCT
issue-2313	69	60	the	the	DET
issue-2313	69	61	offender	offender	NOUN
issue-2313	69	62	's	's	PART
issue-2313	69	63	obligation	obligation	NOUN
issue-2313	69	64	to	to	PART
issue-2313	69	65	be	be	AUX
issue-2313	69	66	condemned	condemn	VERB
issue-2313	69	67	and	and	CCONJ
issue-2313	69	68	restricted	restrict	VERB
issue-2313	69	69	of	of	ADP
issue-2313	69	70	a	a	DET
issue-2313	69	71	property	property	NOUN
issue-2313	69	72	or	or	CCONJ
issue-2313	69	73	personal	personal	ADJ
issue-2313	69	74	non	non	ADJ
issue-2313	69	75	-	-	ADJ
issue-2313	69	76	property	property	ADJ
issue-2313	69	77	nature	nature	NOUN
issue-2313	69	78	,	,	PUNCT
issue-2313	69	79	which	which	PRON
issue-2313	69	80	is	be	AUX
issue-2313	69	81	implemented	implement	VERB
issue-2313	69	82	in	in	ADP
issue-2313	69	83	the	the	DET
issue-2313	69	84	protective	protective	ADJ
issue-2313	69	85	legal	legal	ADJ
issue-2313	69	86	relations	relation	NOUN
issue-2313	69	87	of	of	ADP
issue-2313	69	88	liability	liability	NOUN
issue-2313	69	89	.	.	PUNCT
issue-2313	70	1	in	in	ADP
issue-2313	70	2	addition	addition	NOUN
issue-2313	70	3	,	,	PUNCT
issue-2313	70	4	it	it	PRON
issue-2313	70	5	is	be	AUX
issue-2313	70	6	considered	consider	VERB
issue-2313	70	7	that	that	SCONJ
issue-2313	70	8	"	"	PUNCT
issue-2313	70	9	tax	tax	NOUN
issue-2313	70	10	"	"	PUNCT
issue-2313	70	11	,	,	PUNCT
issue-2313	70	12	"	"	PUNCT
issue-2313	70	13	budget	budget	NOUN
issue-2313	70	14	"	"	PUNCT
issue-2313	70	15	and	and	CCONJ
issue-2313	70	16	"	"	PUNCT
issue-2313	70	17	currency	currency	NOUN
issue-2313	70	18	"	"	PUNCT
issue-2313	70	19	liability	liability	NOUN
issue-2313	70	20	are	be	AUX
issue-2313	70	21	not	not	PART
issue-2313	70	22	independent	independent	ADJ
issue-2313	70	23	types	type	NOUN
issue-2313	70	24	of	of	ADP
issue-2313	70	25	legal	legal	ADJ
issue-2313	70	26	liability	liability	NOUN
issue-2313	70	27	,	,	PUNCT
issue-2313	70	28	but	but	CCONJ
issue-2313	70	29	rather	rather	ADV
issue-2313	70	30	types	type	NOUN
issue-2313	70	31	of	of	ADP
issue-2313	70	32	financial	financial	ADJ
issue-2313	70	33	liability	liability	NOUN
issue-2313	70	34	(	(	PUNCT
issue-2313	70	35	litvintseva	litvintseva	PROPN
issue-2313	70	36	,	,	PUNCT
issue-2313	70	37	2016	2016	NUM
issue-2313	70	38	)	)	PUNCT
issue-2313	70	39	.	.	PUNCT
issue-2313	71	1	both	both	CCONJ
issue-2313	71	2	the	the	DET
issue-2313	71	3	general	general	ADJ
issue-2313	71	4	theory	theory	NOUN
issue-2313	71	5	of	of	ADP
issue-2313	71	6	legal	legal	ADJ
issue-2313	71	7	responsibility	responsibility	NOUN
issue-2313	71	8	and	and	CCONJ
issue-2313	71	9	the	the	DET
issue-2313	71	10	theory	theory	NOUN
issue-2313	71	11	of	of	ADP
issue-2313	71	12	administrative	administrative	ADJ
issue-2313	71	13	responsibility	responsibility	NOUN
issue-2313	71	14	had	have	VERB
issue-2313	71	15	a	a	DET
issue-2313	71	16	great	great	ADJ
issue-2313	71	17	influence	influence	NOUN
issue-2313	71	18	on	on	ADP
issue-2313	71	19	the	the	DET
issue-2313	71	20	formation	formation	NOUN
issue-2313	71	21	of	of	ADP
issue-2313	71	22	the	the	DET
issue-2313	71	23	concept	concept	NOUN
issue-2313	71	24	of	of	ADP
issue-2313	71	25	"	"	PUNCT
issue-2313	71	26	financial	financial	ADJ
issue-2313	71	27	responsibility	responsibility	NOUN
issue-2313	71	28	"	"	PUNCT
issue-2313	71	29	in	in	ADP
issue-2313	71	30	ukraine	ukraine	NOUN
issue-2313	71	31	.	.	PUNCT
issue-2313	72	1	financial	financial	ADJ
issue-2313	72	2	responsibility	responsibility	NOUN
issue-2313	72	3	is	be	AUX
issue-2313	72	4	a	a	DET
issue-2313	72	5	form	form	NOUN
issue-2313	72	6	of	of	ADP
issue-2313	72	7	legal	legal	ADJ
issue-2313	72	8	responsibility	responsibility	NOUN
issue-2313	72	9	,	,	PUNCT
issue-2313	72	10	and	and	CCONJ
issue-2313	72	11	the	the	DET
issue-2313	72	12	latter	latter	ADJ
issue-2313	72	13	is	be	AUX
issue-2313	72	14	a	a	DET
issue-2313	72	15	form	form	NOUN
issue-2313	72	16	of	of	ADP
issue-2313	72	17	social	social	ADJ
issue-2313	72	18	responsibility	responsibility	NOUN
issue-2313	72	19	.	.	PUNCT
issue-2313	73	1	thus	thus	ADV
issue-2313	73	2	,	,	PUNCT
issue-2313	73	3	the	the	DET
issue-2313	73	4	content	content	NOUN
issue-2313	73	5	of	of	ADP
issue-2313	73	6	financial	financial	ADJ
issue-2313	73	7	responsibility	responsibility	NOUN
issue-2313	73	8	also	also	ADV
issue-2313	73	9	includes	include	VERB
issue-2313	73	10	a	a	DET
issue-2313	73	11	positive	positive	ADJ
issue-2313	73	12	aspect	aspect	NOUN
issue-2313	73	13	of	of	ADP
issue-2313	73	14	its	its	PRON
issue-2313	73	15	implementation	implementation	NOUN
issue-2313	73	16	.	.	PUNCT
issue-2313	74	1	the	the	DET
issue-2313	74	2	positive	positive	ADJ
issue-2313	74	3	aspect	aspect	NOUN
issue-2313	74	4	of	of	ADP
issue-2313	74	5	the	the	DET
issue-2313	74	6	realisation	realisation	NOUN
issue-2313	74	7	of	of	ADP
issue-2313	74	8	financial	financial	ADJ
issue-2313	74	9	responsibility	responsibility	NOUN
issue-2313	74	10	is	be	AUX
issue-2313	74	11	a	a	DET
issue-2313	74	12	practically	practically	ADV
issue-2313	74	13	unexplored	unexplored	ADJ
issue-2313	74	14	phenomenon	phenomenon	NOUN
issue-2313	74	15	.	.	PUNCT
issue-2313	75	1	such	such	DET
issue-2313	75	2	an	an	DET
issue-2313	75	3	attitude	attitude	NOUN
issue-2313	75	4	to	to	ADP
issue-2313	75	5	the	the	DET
issue-2313	75	6	positive	positive	ADJ
issue-2313	75	7	financial	financial	ADJ
issue-2313	75	8	responsibility	responsibility	NOUN
issue-2313	75	9	can	can	AUX
issue-2313	75	10	not	not	PART
issue-2313	75	11	be	be	AUX
issue-2313	75	12	recognised	recognise	VERB
issue-2313	75	13	as	as	ADP
issue-2313	75	14	a	a	DET
issue-2313	75	15	progressive	progressive	ADJ
issue-2313	75	16	trend	trend	NOUN
issue-2313	75	17	in	in	ADP
issue-2313	75	18	the	the	DET
issue-2313	75	19	development	development	NOUN
issue-2313	75	20	of	of	ADP
issue-2313	75	21	the	the	DET
issue-2313	75	22	science	science	NOUN
issue-2313	75	23	of	of	ADP
issue-2313	75	24	ukrainian	ukrainian	ADJ
issue-2313	75	25	financial	financial	ADJ
issue-2313	75	26	law	law	NOUN
issue-2313	75	27	,	,	PUNCT
issue-2313	75	28	since	since	SCONJ
issue-2313	75	29	in	in	ADP
issue-2313	75	30	almost	almost	ADV
issue-2313	75	31	all	all	PRON
issue-2313	75	32	branch	branch	NOUN
issue-2313	75	33	legal	legal	ADJ
issue-2313	75	34	sciences	science	NOUN
issue-2313	75	35	the	the	DET
issue-2313	75	36	positive	positive	ADJ
issue-2313	75	37	aspect	aspect	NOUN
issue-2313	75	38	of	of	ADP
issue-2313	75	39	the	the	DET
issue-2313	75	40	branch	branch	NOUN
issue-2313	75	41	type	type	NOUN
issue-2313	75	42	of	of	ADP
issue-2313	75	43	legal	legal	ADJ
issue-2313	75	44	responsibility	responsibility	NOUN
issue-2313	75	45	is	be	AUX
issue-2313	75	46	actively	actively	ADV
issue-2313	75	47	studied	study	VERB
issue-2313	75	48	at	at	ADP
issue-2313	75	49	the	the	DET
issue-2313	75	50	monographic	monographic	ADJ
issue-2313	75	51	level	level	NOUN
issue-2313	75	52	(	(	PUNCT
issue-2313	75	53	fedorchenko	fedorchenko	NOUN
issue-2313	75	54	,	,	PUNCT
issue-2313	75	55	2015	2015	NUM
issue-2313	75	56	)	)	PUNCT
issue-2313	75	57	.	.	PUNCT
issue-2313	76	1	the	the	DET
issue-2313	76	2	positive	positive	ADJ
issue-2313	76	3	aspect	aspect	NOUN
issue-2313	76	4	of	of	ADP
issue-2313	76	5	the	the	DET
issue-2313	76	6	implementation	implementation	NOUN
issue-2313	76	7	of	of	ADP
issue-2313	76	8	financial	financial	ADJ
issue-2313	76	9	responsibility	responsibility	NOUN
issue-2313	76	10	is	be	AUX
issue-2313	76	11	directly	directly	ADV
issue-2313	76	12	enshrined	enshrine	VERB
issue-2313	76	13	in	in	ADP
issue-2313	76	14	the	the	DET
issue-2313	76	15	financial	financial	ADJ
issue-2313	76	16	legislation	legislation	NOUN
issue-2313	76	17	of	of	ADP
issue-2313	76	18	ukraine	ukraine	NOUN
issue-2313	76	19	.	.	PUNCT
issue-2313	77	1	from	from	ADP
issue-2313	77	2	the	the	DET
issue-2313	77	3	very	very	ADJ
issue-2313	77	4	beginning	beginning	NOUN
issue-2313	77	5	of	of	ADP
issue-2313	77	6	the	the	DET
issue-2313	77	7	formation	formation	NOUN
issue-2313	77	8	of	of	ADP
issue-2313	77	9	the	the	DET
issue-2313	77	10	tax	tax	NOUN
issue-2313	77	11	legislation	legislation	NOUN
issue-2313	77	12	,	,	PUNCT
issue-2313	77	13	the	the	DET
issue-2313	77	14	legislator	legislator	NOUN
issue-2313	77	15	used	use	VERB
issue-2313	77	16	the	the	DET
issue-2313	77	17	term	term	NOUN
issue-2313	77	18	"	"	PUNCT
issue-2313	77	19	responsibility	responsibility	NOUN
issue-2313	77	20	"	"	PUNCT
issue-2313	77	21	not	not	PART
issue-2313	77	22	only	only	ADV
issue-2313	77	23	in	in	ADP
issue-2313	77	24	a	a	DET
issue-2313	77	25	negative	negative	ADJ
issue-2313	77	26	sense	sense	NOUN
issue-2313	77	27	,	,	PUNCT
issue-2313	77	28	but	but	CCONJ
issue-2313	77	29	also	also	ADV
issue-2313	77	30	in	in	ADP
issue-2313	77	31	a	a	DET
issue-2313	77	32	positive	positive	ADJ
issue-2313	77	33	sense	sense	NOUN
issue-2313	77	34	–	–	PUNCT
issue-2313	77	35	as	as	ADP
issue-2313	77	36	responsibility	responsibility	NOUN
issue-2313	77	37	for	for	ADP
issue-2313	77	38	future	future	ADJ
issue-2313	77	39	and	and	CCONJ
issue-2313	77	40	present	present	ADJ
issue-2313	77	41	actions	action	NOUN
issue-2313	77	42	.	.	PUNCT
issue-2313	78	1	as	as	ADP
issue-2313	78	2	an	an	DET
issue-2313	78	3	example	example	NOUN
issue-2313	78	4	,	,	PUNCT
issue-2313	78	5	it	it	PRON
issue-2313	78	6	is	be	AUX
issue-2313	78	7	possible	possible	ADJ
issue-2313	78	8	to	to	PART
issue-2313	78	9	cite	cite	VERB
issue-2313	78	10	a	a	DET
issue-2313	78	11	number	number	NOUN
issue-2313	78	12	of	of	ADP
issue-2313	78	13	normative	normative	ADJ
issue-2313	78	14	legal	legal	ADJ
issue-2313	78	15	acts	act	NOUN
issue-2313	78	16	,	,	PUNCT
issue-2313	78	17	which	which	PRON
issue-2313	78	18	became	become	VERB
issue-2313	78	19	invalid	invalid	ADJ
issue-2313	78	20	due	due	ADP
issue-2313	78	21	to	to	ADP
issue-2313	78	22	the	the	DET
issue-2313	78	23	adoption	adoption	NOUN
issue-2313	78	24	of	of	ADP
issue-2313	78	25	the	the	DET
issue-2313	78	26	tax	tax	NOUN
issue-2313	78	27	code	code	NOUN
issue-2313	78	28	of	of	ADP
issue-2313	78	29	ukraine	ukraine	NOUN
issue-2313	78	30	,	,	PUNCT
issue-2313	78	31	but	but	CCONJ
issue-2313	78	32	in	in	ADP
issue-2313	78	33	which	which	PRON
issue-2313	78	34	the	the	DET
issue-2313	78	35	legislator	legislator	NOUN
issue-2313	78	36	's	's	PART
issue-2313	78	37	idea	idea	NOUN
issue-2313	78	38	of	of	ADP
issue-2313	78	39	the	the	DET
issue-2313	78	40	existence	existence	NOUN
issue-2313	78	41	of	of	ADP
issue-2313	78	42	a	a	DET
issue-2313	78	43	positive	positive	ADJ
issue-2313	78	44	aspect	aspect	NOUN
issue-2313	78	45	of	of	ADP
issue-2313	78	46	the	the	DET
issue-2313	78	47	implementation	implementation	NOUN
issue-2313	78	48	of	of	ADP
issue-2313	78	49	financial	financial	ADJ
issue-2313	78	50	responsibility	responsibility	NOUN
issue-2313	78	51	is	be	AUX
issue-2313	78	52	seen	see	VERB
issue-2313	78	53	.	.	PUNCT
issue-2313	79	1	for	for	ADP
issue-2313	79	2	example	example	NOUN
issue-2313	79	3	,	,	PUNCT
issue-2313	79	4	the	the	DET
issue-2313	79	5	law	law	NOUN
issue-2313	79	6	of	of	ADP
issue-2313	79	7	baltic	baltic	ADJ
issue-2313	79	8	journal	journal	PROPN
issue-2313	79	9	of	of	ADP
issue-2313	79	10	economic	economic	ADJ
issue-2313	79	11	studies	study	NOUN
issue-2313	79	12	75	75	NUM
issue-2313	79	13	vol	vol	NOUN
issue-2313	79	14	.	.	PUNCT
issue-2313	80	1	10	10	NUM
issue-2313	80	2	no	no	NOUN
issue-2313	80	3	.	.	NOUN
issue-2313	80	4	1	1	NUM
issue-2313	80	5	,	,	PUNCT
issue-2313	80	6	2024	2024	NUM
issue-2313	80	7	ukraine	ukraine	NOUN
issue-2313	80	8	"	"	PUNCT
issue-2313	80	9	on	on	ADP
issue-2313	80	10	value	value	NOUN
issue-2313	80	11	added	add	VERB
issue-2313	80	12	tax	tax	NOUN
issue-2313	80	13	"	"	PUNCT
issue-2313	80	14	of	of	ADP
issue-2313	80	15	april	april	PROPN
issue-2313	80	16	3	3	NUM
issue-2313	80	17	,	,	PUNCT
issue-2313	80	18	1997	1997	NUM
issue-2313	80	19	no	no	NOUN
issue-2313	80	20	.	.	PUNCT
issue-2313	81	1	168/97	168/97	NUM
issue-2313	81	2	-	-	PUNCT
issue-2313	81	3	bp	bp	PROPN
issue-2313	81	4	emphasised	emphasise	VERB
issue-2313	81	5	:	:	PUNCT
issue-2313	81	6	"	"	PUNCT
issue-2313	81	7	taxpayers	taxpayer	NOUN
issue-2313	81	8	and	and	CCONJ
issue-2313	81	9	their	their	PRON
issue-2313	81	10	officials	official	NOUN
issue-2313	81	11	are	be	AUX
issue-2313	81	12	responsible	responsible	ADJ
issue-2313	81	13	for	for	ADP
issue-2313	81	14	the	the	DET
issue-2313	81	15	correctness	correctness	NOUN
issue-2313	81	16	and	and	CCONJ
issue-2313	81	17	timeliness	timeliness	NOUN
issue-2313	81	18	of	of	ADP
issue-2313	81	19	tax	tax	NOUN
issue-2313	81	20	payments	payment	NOUN
issue-2313	81	21	.	.	PUNCT
issue-2313	81	22	"	"	PUNCT
issue-2313	82	1	this	this	PRON
issue-2313	82	2	implies	imply	VERB
issue-2313	82	3	that	that	SCONJ
issue-2313	82	4	the	the	DET
issue-2313	82	5	legislator	legislator	NOUN
issue-2313	82	6	has	have	VERB
issue-2313	82	7	in	in	ADP
issue-2313	82	8	mind	mind	NOUN
issue-2313	82	9	not	not	PART
issue-2313	82	10	only	only	ADV
issue-2313	82	11	a	a	DET
issue-2313	82	12	negative	negative	ADJ
issue-2313	82	13	but	but	CCONJ
issue-2313	82	14	also	also	ADV
issue-2313	82	15	a	a	DET
issue-2313	82	16	positive	positive	ADJ
issue-2313	82	17	aspect	aspect	NOUN
issue-2313	82	18	of	of	ADP
issue-2313	82	19	financial	financial	ADJ
issue-2313	82	20	responsibility	responsibility	NOUN
issue-2313	82	21	.	.	PUNCT
issue-2313	83	1	this	this	DET
issue-2313	83	2	idea	idea	NOUN
issue-2313	83	3	can	can	AUX
issue-2313	83	4	be	be	AUX
issue-2313	83	5	traced	trace	VERB
issue-2313	83	6	in	in	ADP
issue-2313	83	7	the	the	DET
issue-2313	83	8	current	current	ADJ
issue-2313	83	9	legal	legal	ADJ
issue-2313	83	10	acts	act	NOUN
issue-2313	83	11	(	(	PUNCT
issue-2313	83	12	the	the	DET
issue-2313	83	13	law	law	NOUN
issue-2313	83	14	of	of	ADP
issue-2313	83	15	ukraine	ukraine	NOUN
issue-2313	83	16	"	"	PUNCT
issue-2313	83	17	on	on	ADP
issue-2313	83	18	value	value	NOUN
issue-2313	83	19	added	add	VERB
issue-2313	83	20	tax	tax	NOUN
issue-2313	83	21	"	"	PUNCT
issue-2313	83	22	,	,	PUNCT
issue-2313	83	23	1997	1997	NUM
issue-2313	83	24	)	)	PUNCT
issue-2313	83	25	.	.	PUNCT
issue-2313	84	1	the	the	DET
issue-2313	84	2	positive	positive	ADJ
issue-2313	84	3	aspect	aspect	NOUN
issue-2313	84	4	of	of	ADP
issue-2313	84	5	the	the	DET
issue-2313	84	6	implementation	implementation	NOUN
issue-2313	84	7	of	of	ADP
issue-2313	84	8	taxpayers	taxpayer	NOUN
issue-2313	84	9	'	'	PART
issue-2313	84	10	financial	financial	ADJ
issue-2313	84	11	responsibility	responsibility	NOUN
issue-2313	84	12	is	be	AUX
issue-2313	84	13	enshrined	enshrine	VERB
issue-2313	84	14	in	in	ADP
issue-2313	84	15	article	article	NOUN
issue-2313	84	16	67	67	NUM
issue-2313	84	17	of	of	ADP
issue-2313	84	18	the	the	DET
issue-2313	84	19	constitution	constitution	NOUN
issue-2313	84	20	of	of	ADP
issue-2313	84	21	ukraine	ukraine	NOUN
issue-2313	84	22	:	:	PUNCT
issue-2313	84	23	"	"	PUNCT
issue-2313	84	24	everyone	everyone	PRON
issue-2313	84	25	shall	shall	AUX
issue-2313	84	26	be	be	AUX
issue-2313	84	27	obliged	oblige	VERB
issue-2313	84	28	to	to	PART
issue-2313	84	29	pay	pay	VERB
issue-2313	84	30	taxes	taxis	NOUN
issue-2313	84	31	and	and	CCONJ
issue-2313	84	32	fees	fee	NOUN
issue-2313	84	33	in	in	ADP
issue-2313	84	34	the	the	DET
issue-2313	84	35	manner	manner	NOUN
issue-2313	84	36	and	and	CCONJ
issue-2313	84	37	in	in	ADP
issue-2313	84	38	the	the	DET
issue-2313	84	39	amounts	amount	NOUN
issue-2313	84	40	prescribed	prescribe	VERB
issue-2313	84	41	by	by	ADP
issue-2313	84	42	law	law	NOUN
issue-2313	84	43	"	"	PUNCT
issue-2313	84	44	(	(	PUNCT
issue-2313	84	45	the	the	DET
issue-2313	84	46	constitution	constitution	NOUN
issue-2313	84	47	of	of	ADP
issue-2313	84	48	ukraine	ukraine	PROPN
issue-2313	84	49	,	,	PUNCT
issue-2313	84	50	1996	1996	NUM
issue-2313	84	51	)	)	PUNCT
issue-2313	84	52	.	.	PUNCT
issue-2313	85	1	article	article	NOUN
issue-2313	85	2	16	16	NUM
issue-2313	85	3	of	of	ADP
issue-2313	85	4	the	the	DET
issue-2313	85	5	tax	tax	NOUN
issue-2313	85	6	code	code	NOUN
issue-2313	85	7	of	of	ADP
issue-2313	85	8	ukraine	ukraine	NOUN
issue-2313	85	9	directly	directly	ADV
issue-2313	85	10	establishes	establish	VERB
issue-2313	85	11	the	the	DET
issue-2313	85	12	obligations	obligation	NOUN
issue-2313	85	13	of	of	ADP
issue-2313	85	14	taxpayers	taxpayer	NOUN
issue-2313	85	15	to	to	PART
issue-2313	85	16	pay	pay	VERB
issue-2313	85	17	legally	legally	ADV
issue-2313	85	18	established	establish	VERB
issue-2313	85	19	taxes	taxis	NOUN
issue-2313	85	20	,	,	PUNCT
issue-2313	85	21	register	register	VERB
issue-2313	85	22	with	with	ADP
issue-2313	85	23	tax	tax	NOUN
issue-2313	85	24	authorities	authority	NOUN
issue-2313	85	25	,	,	PUNCT
issue-2313	85	26	keep	keep	VERB
issue-2313	85	27	records	record	NOUN
issue-2313	85	28	of	of	ADP
issue-2313	85	29	their	their	PRON
issue-2313	85	30	income	income	NOUN
issue-2313	85	31	(	(	PUNCT
issue-2313	85	32	expenses	expense	NOUN
issue-2313	85	33	)	)	PUNCT
issue-2313	85	34	in	in	ADP
issue-2313	85	35	accordance	accordance	NOUN
issue-2313	85	36	with	with	ADP
issue-2313	85	37	the	the	DET
issue-2313	85	38	established	establish	VERB
issue-2313	85	39	procedure	procedure	NOUN
issue-2313	85	40	,	,	PUNCT
issue-2313	85	41	and	and	CCONJ
issue-2313	85	42	so	so	ADV
issue-2313	85	43	forth	forth	ADV
issue-2313	85	44	(	(	PUNCT
issue-2313	85	45	the	the	DET
issue-2313	85	46	tax	tax	NOUN
issue-2313	85	47	code	code	NOUN
issue-2313	85	48	of	of	ADP
issue-2313	85	49	ukraine	ukraine	NOUN
issue-2313	85	50	,	,	PUNCT
issue-2313	85	51	2011	2011	NUM
issue-2313	85	52	)	)	PUNCT
issue-2313	85	53	.	.	PUNCT
issue-2313	86	1	r.	r.	PROPN
issue-2313	86	2	usenko	usenko	PROPN
issue-2313	86	3	defines	define	VERB
issue-2313	86	4	the	the	DET
issue-2313	86	5	positive	positive	ADJ
issue-2313	86	6	aspect	aspect	NOUN
issue-2313	86	7	of	of	ADP
issue-2313	86	8	tax	tax	NOUN
issue-2313	86	9	liability	liability	NOUN
issue-2313	86	10	as	as	ADP
issue-2313	86	11	"	"	PUNCT
issue-2313	86	12	the	the	DET
issue-2313	86	13	legal	legal	ADJ
issue-2313	86	14	obligation	obligation	NOUN
issue-2313	86	15	of	of	ADP
issue-2313	86	16	an	an	DET
issue-2313	86	17	entity	entity	NOUN
issue-2313	86	18	to	to	PART
issue-2313	86	19	act	act	VERB
issue-2313	86	20	in	in	ADP
issue-2313	86	21	strict	strict	ADJ
issue-2313	86	22	and	and	CCONJ
issue-2313	86	23	precise	precise	ADJ
issue-2313	86	24	compliance	compliance	NOUN
issue-2313	86	25	with	with	ADP
issue-2313	86	26	the	the	DET
issue-2313	86	27	requirements	requirement	NOUN
issue-2313	86	28	of	of	ADP
issue-2313	86	29	the	the	DET
issue-2313	86	30	tax	tax	NOUN
issue-2313	86	31	legislation	legislation	NOUN
issue-2313	86	32	of	of	ADP
issue-2313	86	33	ukraine	ukraine	NOUN
issue-2313	86	34	"	"	PUNCT
issue-2313	86	35	(	(	PUNCT
issue-2313	86	36	usenko	usenko	ADJ
issue-2313	86	37	,	,	PUNCT
issue-2313	86	38	2007	2007	NUM
issue-2313	86	39	)	)	PUNCT
issue-2313	86	40	.	.	PUNCT
issue-2313	87	1	it	it	PRON
issue-2313	87	2	should	should	AUX
issue-2313	87	3	be	be	AUX
issue-2313	87	4	noted	note	VERB
issue-2313	87	5	that	that	SCONJ
issue-2313	87	6	this	this	DET
issue-2313	87	7	position	position	NOUN
issue-2313	87	8	reflects	reflect	VERB
issue-2313	87	9	the	the	DET
issue-2313	87	10	general	general	ADJ
issue-2313	87	11	theoretical	theoretical	ADJ
issue-2313	87	12	concept	concept	NOUN
issue-2313	87	13	of	of	ADP
issue-2313	87	14	positive	positive	ADJ
issue-2313	87	15	legal	legal	ADJ
issue-2313	87	16	liability	liability	NOUN
issue-2313	87	17	as	as	ADP
issue-2313	87	18	a	a	DET
issue-2313	87	19	kind	kind	NOUN
issue-2313	87	20	of	of	ADP
issue-2313	87	21	legal	legal	ADJ
issue-2313	87	22	obligation	obligation	NOUN
issue-2313	87	23	,	,	PUNCT
issue-2313	87	24	but	but	CCONJ
issue-2313	87	25	taking	take	VERB
issue-2313	87	26	into	into	ADP
issue-2313	87	27	account	account	NOUN
issue-2313	87	28	the	the	DET
issue-2313	87	29	specifics	specific	NOUN
issue-2313	87	30	of	of	ADP
issue-2313	87	31	tax	tax	NOUN
issue-2313	87	32	legislation	legislation	NOUN
issue-2313	87	33	.	.	PUNCT
issue-2313	88	1	the	the	DET
issue-2313	88	2	tax	tax	NOUN
issue-2313	88	3	code	code	NOUN
issue-2313	88	4	of	of	ADP
issue-2313	88	5	ukraine	ukraine	PROPN
issue-2313	88	6	considers	consider	VERB
issue-2313	88	7	tax	tax	NOUN
issue-2313	88	8	liability	liability	NOUN
issue-2313	88	9	as	as	ADP
issue-2313	88	10	a	a	DET
issue-2313	88	11	model	model	NOUN
issue-2313	88	12	,	,	PUNCT
issue-2313	88	13	a	a	DET
issue-2313	88	14	model	model	NOUN
issue-2313	88	15	of	of	ADP
issue-2313	88	16	lawful	lawful	ADJ
issue-2313	88	17	behaviour	behaviour	NOUN
issue-2313	88	18	of	of	ADP
issue-2313	88	19	persons	person	NOUN
issue-2313	88	20	obliged	oblige	VERB
issue-2313	88	21	to	to	PART
issue-2313	88	22	pay	pay	VERB
issue-2313	88	23	taxes	taxis	NOUN
issue-2313	88	24	and	and	CCONJ
issue-2313	88	25	fees	fee	NOUN
issue-2313	88	26	,	,	PUNCT
issue-2313	88	27	which	which	PRON
issue-2313	88	28	gives	give	VERB
issue-2313	88	29	taxation	taxation	NOUN
issue-2313	88	30	"	"	PUNCT
issue-2313	88	31	transparency	transparency	NOUN
issue-2313	88	32	"	"	PUNCT
issue-2313	88	33	and	and	CCONJ
issue-2313	88	34	allows	allow	VERB
issue-2313	88	35	obligated	obligate	VERB
issue-2313	88	36	persons	person	NOUN
issue-2313	88	37	to	to	PART
issue-2313	88	38	clearly	clearly	ADV
issue-2313	88	39	see	see	VERB
issue-2313	88	40	the	the	DET
issue-2313	88	41	boundaries	boundary	NOUN
issue-2313	88	42	of	of	ADP
issue-2313	88	43	their	their	PRON
issue-2313	88	44	legal	legal	ADJ
issue-2313	88	45	status	status	NOUN
issue-2313	88	46	(	(	PUNCT
issue-2313	88	47	the	the	DET
issue-2313	88	48	tax	tax	NOUN
issue-2313	88	49	code	code	NOUN
issue-2313	88	50	of	of	ADP
issue-2313	88	51	ukraine	ukraine	NOUN
issue-2313	88	52	,	,	PUNCT
issue-2313	88	53	2011	2011	NUM
issue-2313	88	54	)	)	PUNCT
issue-2313	88	55	.	.	PUNCT
issue-2313	89	1	financial	financial	ADJ
issue-2313	89	2	responsibility	responsibility	NOUN
issue-2313	89	3	is	be	AUX
issue-2313	89	4	an	an	DET
issue-2313	89	5	element	element	NOUN
issue-2313	89	6	of	of	ADP
issue-2313	89	7	the	the	DET
issue-2313	89	8	financial	financial	ADJ
issue-2313	89	9	and	and	CCONJ
issue-2313	89	10	legal	legal	ADJ
issue-2313	89	11	status	status	NOUN
issue-2313	89	12	of	of	ADP
issue-2313	89	13	natural	natural	ADJ
issue-2313	89	14	and	and	CCONJ
issue-2313	89	15	legal	legal	ADJ
issue-2313	89	16	persons	person	NOUN
issue-2313	89	17	affected	affect	VERB
issue-2313	89	18	by	by	ADP
issue-2313	89	19	financial	financial	ADJ
issue-2313	89	20	legislation	legislation	NOUN
issue-2313	89	21	.	.	PUNCT
issue-2313	90	1	the	the	DET
issue-2313	90	2	tax	tax	NOUN
issue-2313	90	3	obligation	obligation	NOUN
issue-2313	90	4	is	be	AUX
issue-2313	90	5	part	part	NOUN
issue-2313	90	6	of	of	ADP
issue-2313	90	7	the	the	DET
issue-2313	90	8	taxpayer	taxpayer	NOUN
issue-2313	90	9	's	's	PART
issue-2313	90	10	tax	tax	NOUN
issue-2313	90	11	obligations	obligation	NOUN
issue-2313	90	12	and	and	CCONJ
issue-2313	90	13	the	the	DET
issue-2313	90	14	implementation	implementation	NOUN
issue-2313	90	15	of	of	ADP
issue-2313	90	16	a	a	DET
issue-2313	90	17	constitutionally	constitutionally	ADV
issue-2313	90	18	established	establish	VERB
issue-2313	90	19	measure	measure	NOUN
issue-2313	90	20	of	of	ADP
issue-2313	90	21	due	due	ADJ
issue-2313	90	22	conduct	conduct	NOUN
issue-2313	90	23	for	for	ADP
issue-2313	90	24	the	the	DET
issue-2313	90	25	payment	payment	NOUN
issue-2313	90	26	of	of	ADP
issue-2313	90	27	legally	legally	ADV
issue-2313	90	28	established	establish	VERB
issue-2313	90	29	taxes	taxis	NOUN
issue-2313	90	30	and	and	CCONJ
issue-2313	90	31	fees	fee	NOUN
issue-2313	90	32	.	.	PUNCT
issue-2313	91	1	a	a	DET
issue-2313	91	2	tax	tax	NOUN
issue-2313	91	3	obligation	obligation	NOUN
issue-2313	91	4	is	be	AUX
issue-2313	91	5	a	a	DET
issue-2313	91	6	measure	measure	NOUN
issue-2313	91	7	of	of	ADP
issue-2313	91	8	proper	proper	ADJ
issue-2313	91	9	conduct	conduct	NOUN
issue-2313	91	10	in	in	ADP
issue-2313	91	11	financial	financial	ADJ
issue-2313	91	12	legal	legal	ADJ
issue-2313	91	13	relations	relation	NOUN
issue-2313	91	14	,	,	PUNCT
issue-2313	91	15	formulated	formulate	VERB
issue-2313	91	16	in	in	ADP
issue-2313	91	17	a	a	DET
issue-2313	91	18	rule	rule	NOUN
issue-2313	91	19	of	of	ADP
issue-2313	91	20	law	law	NOUN
issue-2313	91	21	.	.	PUNCT
issue-2313	92	1	according	accord	VERB
issue-2313	92	2	to	to	ADP
issue-2313	92	3	a.	a.	NOUN
issue-2313	92	4	nechay	nechay	PROPN
issue-2313	92	5	,	,	PUNCT
issue-2313	92	6	law	law	NOUN
issue-2313	92	7	is	be	AUX
issue-2313	92	8	not	not	PART
issue-2313	92	9	only	only	ADV
issue-2313	92	10	a	a	DET
issue-2313	92	11	measure	measure	NOUN
issue-2313	92	12	of	of	ADP
issue-2313	92	13	freedom	freedom	NOUN
issue-2313	92	14	,	,	PUNCT
issue-2313	92	15	but	but	CCONJ
issue-2313	92	16	also	also	ADV
issue-2313	92	17	a	a	DET
issue-2313	92	18	measure	measure	NOUN
issue-2313	92	19	of	of	ADP
issue-2313	92	20	personal	personal	ADJ
issue-2313	92	21	responsibility	responsibility	NOUN
issue-2313	92	22	(	(	PUNCT
issue-2313	92	23	nechay	nechay	X
issue-2313	92	24	,	,	PUNCT
issue-2313	92	25	2014	2014	NUM
issue-2313	92	26	)	)	PUNCT
issue-2313	92	27	.	.	PUNCT
issue-2313	93	1	tax	tax	NOUN
issue-2313	93	2	liability	liability	NOUN
issue-2313	93	3	is	be	AUX
issue-2313	93	4	a	a	DET
issue-2313	93	5	narrow	narrow	ADJ
issue-2313	93	6	concept	concept	NOUN
issue-2313	93	7	and	and	CCONJ
issue-2313	93	8	reflects	reflect	VERB
issue-2313	93	9	only	only	ADV
issue-2313	93	10	the	the	DET
issue-2313	93	11	peculiarities	peculiarity	NOUN
issue-2313	93	12	of	of	ADP
issue-2313	93	13	financial	financial	ADJ
issue-2313	93	14	responsibility	responsibility	NOUN
issue-2313	93	15	of	of	ADP
issue-2313	93	16	taxpayers	taxpayer	NOUN
issue-2313	93	17	.	.	PUNCT
issue-2313	94	1	for	for	ADP
issue-2313	94	2	the	the	DET
issue-2313	94	3	sphere	sphere	NOUN
issue-2313	94	4	of	of	ADP
issue-2313	94	5	financial	financial	ADJ
issue-2313	94	6	responsibility	responsibility	NOUN
issue-2313	94	7	it	it	PRON
issue-2313	94	8	is	be	AUX
issue-2313	94	9	necessary	necessary	ADJ
issue-2313	94	10	to	to	PART
issue-2313	94	11	formulate	formulate	VERB
issue-2313	94	12	the	the	DET
issue-2313	94	13	concept	concept	NOUN
issue-2313	94	14	of	of	ADP
issue-2313	94	15	financial	financial	ADJ
issue-2313	94	16	and	and	CCONJ
issue-2313	94	17	legal	legal	ADJ
issue-2313	94	18	obligations	obligation	NOUN
issue-2313	94	19	,	,	PUNCT
issue-2313	94	20	which	which	PRON
issue-2313	94	21	would	would	AUX
issue-2313	94	22	include	include	VERB
issue-2313	94	23	the	the	DET
issue-2313	94	24	obligations	obligation	NOUN
issue-2313	94	25	of	of	ADP
issue-2313	94	26	subjects	subject	NOUN
issue-2313	94	27	of	of	ADP
issue-2313	94	28	budgetary	budgetary	ADJ
issue-2313	94	29	,	,	PUNCT
issue-2313	94	30	monetary	monetary	ADJ
issue-2313	94	31	,	,	PUNCT
issue-2313	94	32	tax	tax	NOUN
issue-2313	94	33	and	and	CCONJ
issue-2313	94	34	banking	bank	VERB
issue-2313	94	35	legal	legal	ADJ
issue-2313	94	36	relations	relation	NOUN
issue-2313	94	37	.	.	PUNCT
issue-2313	95	1	for	for	ADP
issue-2313	95	2	example	example	NOUN
issue-2313	95	3	,	,	PUNCT
issue-2313	95	4	subjects	subject	NOUN
issue-2313	95	5	of	of	ADP
issue-2313	95	6	budgetary	budgetary	ADJ
issue-2313	95	7	legal	legal	ADJ
issue-2313	95	8	relations	relation	NOUN
issue-2313	95	9	are	be	AUX
issue-2313	95	10	responsible	responsible	ADJ
issue-2313	95	11	for	for	ADP
issue-2313	95	12	the	the	DET
issue-2313	95	13	purposeful	purposeful	ADJ
issue-2313	95	14	use	use	NOUN
issue-2313	95	15	of	of	ADP
issue-2313	95	16	budgetary	budgetary	ADJ
issue-2313	95	17	funds	fund	NOUN
issue-2313	95	18	,	,	PUNCT
issue-2313	95	19	timely	timely	ADJ
issue-2313	95	20	transfer	transfer	NOUN
issue-2313	95	21	of	of	ADP
issue-2313	95	22	budgetary	budgetary	ADJ
issue-2313	95	23	funds	fund	NOUN
issue-2313	95	24	,	,	PUNCT
issue-2313	95	25	etc	etc	X
issue-2313	95	26	.	.	X
issue-2313	96	1	obligations	obligation	NOUN
issue-2313	96	2	imposed	impose	VERB
issue-2313	96	3	on	on	ADP
issue-2313	96	4	credit	credit	NOUN
issue-2313	96	5	institutions	institution	NOUN
issue-2313	96	6	by	by	ADP
issue-2313	96	7	the	the	DET
issue-2313	96	8	law	law	NOUN
issue-2313	96	9	of	of	ADP
issue-2313	96	10	ukraine	ukraine	NOUN
issue-2313	96	11	"	"	PUNCT
issue-2313	96	12	on	on	ADP
issue-2313	96	13	the	the	DET
issue-2313	96	14	national	national	PROPN
issue-2313	96	15	bank	bank	PROPN
issue-2313	96	16	of	of	ADP
issue-2313	96	17	ukraine	ukraine	NOUN
issue-2313	96	18	"	"	PUNCT
issue-2313	96	19	of	of	ADP
issue-2313	96	20	20	20	NUM
issue-2313	96	21	may	may	PROPN
issue-2313	96	22	1999	1999	NUM
issue-2313	96	23	,	,	PUNCT
issue-2313	96	24	no	no	INTJ
issue-2313	96	25	.	.	NOUN
issue-2313	96	26	679	679	NUM
issue-2313	96	27	-	-	SYM
issue-2313	96	28	xiv	xiv	PROPN
issue-2313	96	29	10	10	NUM
issue-2313	96	30	(	(	PUNCT
issue-2313	96	31	the	the	DET
issue-2313	96	32	law	law	NOUN
issue-2313	96	33	of	of	ADP
issue-2313	96	34	ukraine	ukraine	NOUN
issue-2313	96	35	"	"	PUNCT
issue-2313	96	36	on	on	ADP
issue-2313	96	37	the	the	DET
issue-2313	96	38	national	national	PROPN
issue-2313	96	39	bank	bank	PROPN
issue-2313	96	40	of	of	ADP
issue-2313	96	41	ukraine	ukraine	PROPN
issue-2313	96	42	"	"	PUNCT
issue-2313	96	43	,	,	PUNCT
issue-2313	96	44	1999	1999	NUM
issue-2313	96	45	)	)	PUNCT
issue-2313	96	46	,	,	PUNCT
issue-2313	96	47	the	the	DET
issue-2313	96	48	law	law	NOUN
issue-2313	96	49	of	of	ADP
issue-2313	96	50	ukraine	ukraine	NOUN
issue-2313	96	51	"	"	PUNCT
issue-2313	96	52	on	on	ADP
issue-2313	96	53	banks	bank	NOUN
issue-2313	96	54	and	and	CCONJ
issue-2313	96	55	banking	banking	NOUN
issue-2313	96	56	activities	activity	NOUN
issue-2313	96	57	"	"	PUNCT
issue-2313	96	58	of	of	ADP
issue-2313	96	59	7	7	NUM
issue-2313	96	60	december	december	PROPN
issue-2313	96	61	2000	2000	NUM
issue-2313	96	62	,	,	PUNCT
issue-2313	96	63	no	no	INTJ
issue-2313	96	64	.	.	NOUN
issue-2313	96	65	2121	2121	NUM
issue-2313	96	66	-	-	SYM
issue-2313	96	67	iii	iii	NOUN
issue-2313	96	68	(	(	PUNCT
issue-2313	96	69	the	the	DET
issue-2313	96	70	law	law	NOUN
issue-2313	96	71	of	of	ADP
issue-2313	96	72	ukraine	ukraine	NOUN
issue-2313	96	73	"	"	PUNCT
issue-2313	96	74	on	on	ADP
issue-2313	96	75	banks	bank	NOUN
issue-2313	96	76	and	and	CCONJ
issue-2313	96	77	banking	banking	NOUN
issue-2313	96	78	activities	activity	NOUN
issue-2313	96	79	"	"	PUNCT
issue-2313	96	80	,	,	PUNCT
issue-2313	96	81	2000	2000	NUM
issue-2313	96	82	)	)	PUNCT
issue-2313	96	83	and	and	CCONJ
issue-2313	96	84	other	other	ADJ
issue-2313	96	85	regulations	regulation	NOUN
issue-2313	96	86	have	have	VERB
issue-2313	96	87	their	their	PRON
issue-2313	96	88	own	own	ADJ
issue-2313	96	89	specificities	specificity	NOUN
issue-2313	96	90	(	(	PUNCT
issue-2313	96	91	the	the	DET
issue-2313	96	92	law	law	NOUN
issue-2313	96	93	of	of	ADP
issue-2313	96	94	ukraine	ukraine	NOUN
issue-2313	96	95	"	"	PUNCT
issue-2313	96	96	on	on	ADP
issue-2313	96	97	personal	personal	ADJ
issue-2313	96	98	income	income	NOUN
issue-2313	96	99	tax	tax	NOUN
issue-2313	96	100	"	"	PUNCT
issue-2313	96	101	,	,	PUNCT
issue-2313	96	102	2003	2003	NUM
issue-2313	96	103	)	)	PUNCT
issue-2313	96	104	.	.	PUNCT
issue-2313	97	1	according	accord	VERB
issue-2313	97	2	to	to	ADP
issue-2313	97	3	these	these	DET
issue-2313	97	4	normative	normative	ADJ
issue-2313	97	5	legal	legal	ADJ
issue-2313	97	6	acts	act	NOUN
issue-2313	97	7	,	,	PUNCT
issue-2313	97	8	credit	credit	NOUN
issue-2313	97	9	institutions	institution	NOUN
issue-2313	97	10	are	be	AUX
issue-2313	97	11	obliged	oblige	VERB
issue-2313	97	12	to	to	PART
issue-2313	97	13	ensure	ensure	VERB
issue-2313	97	14	their	their	PRON
issue-2313	97	15	own	own	ADJ
issue-2313	97	16	stability	stability	NOUN
issue-2313	97	17	,	,	PUNCT
issue-2313	97	18	implement	implement	VERB
issue-2313	97	19	financial	financial	ADJ
issue-2313	97	20	rehabilitation	rehabilitation	NOUN
issue-2313	97	21	measures	measure	NOUN
issue-2313	97	22	,	,	PUNCT
issue-2313	97	23	and	and	CCONJ
issue-2313	97	24	comply	comply	VERB
issue-2313	97	25	with	with	ADP
issue-2313	97	26	mandatory	mandatory	ADJ
issue-2313	97	27	standards	standard	NOUN
issue-2313	97	28	established	establish	VERB
issue-2313	97	29	by	by	ADP
issue-2313	97	30	the	the	DET
issue-2313	97	31	national	national	PROPN
issue-2313	97	32	bank	bank	PROPN
issue-2313	97	33	of	of	ADP
issue-2313	97	34	ukraine	ukraine	PROPN
issue-2313	97	35	.	.	PUNCT
issue-2313	98	1	thus	thus	ADV
issue-2313	98	2	,	,	PUNCT
issue-2313	98	3	the	the	DET
issue-2313	98	4	concept	concept	NOUN
issue-2313	98	5	of	of	ADP
issue-2313	98	6	financial	financial	ADJ
issue-2313	98	7	responsibility	responsibility	NOUN
issue-2313	98	8	is	be	AUX
issue-2313	98	9	a	a	DET
issue-2313	98	10	collective	collective	ADJ
issue-2313	98	11	one	one	NOUN
issue-2313	98	12	,	,	PUNCT
issue-2313	98	13	which	which	PRON
issue-2313	98	14	includes	include	VERB
issue-2313	98	15	various	various	ADJ
issue-2313	98	16	responsibilities	responsibility	NOUN
issue-2313	98	17	established	establish	VERB
issue-2313	98	18	by	by	ADP
issue-2313	98	19	normative	normative	ADJ
issue-2313	98	20	legal	legal	ADJ
issue-2313	98	21	acts	act	NOUN
issue-2313	98	22	that	that	PRON
issue-2313	98	23	make	make	VERB
issue-2313	98	24	up	up	ADP
issue-2313	98	25	financial	financial	ADJ
issue-2313	98	26	legislation	legislation	NOUN
issue-2313	98	27	.	.	PUNCT
issue-2313	99	1	combining	combine	VERB
issue-2313	99	2	all	all	DET
issue-2313	99	3	these	these	DET
issue-2313	99	4	responsibilities	responsibility	NOUN
issue-2313	99	5	into	into	ADP
issue-2313	99	6	one	one	NUM
issue-2313	99	7	group	group	NOUN
issue-2313	99	8	(	(	PUNCT
issue-2313	99	9	a	a	DET
issue-2313	99	10	group	group	NOUN
issue-2313	99	11	of	of	ADP
issue-2313	99	12	financial	financial	ADJ
issue-2313	99	13	responsibilities	responsibility	NOUN
issue-2313	99	14	)	)	PUNCT
issue-2313	99	15	allows	allow	VERB
issue-2313	99	16	their	their	PRON
issue-2313	99	17	implementation	implementation	NOUN
issue-2313	99	18	within	within	ADP
issue-2313	99	19	the	the	DET
issue-2313	99	20	framework	framework	NOUN
issue-2313	99	21	of	of	ADP
issue-2313	99	22	financial	financial	ADJ
issue-2313	99	23	legal	legal	ADJ
issue-2313	99	24	relations	relation	NOUN
issue-2313	99	25	.	.	PUNCT
issue-2313	100	1	tax	tax	NOUN
issue-2313	100	2	,	,	PUNCT
issue-2313	100	3	budgetary	budgetary	ADJ
issue-2313	100	4	,	,	PUNCT
issue-2313	100	5	public	public	ADJ
issue-2313	100	6	banking	banking	NOUN
issue-2313	100	7	and	and	CCONJ
issue-2313	100	8	monetary	monetary	ADJ
issue-2313	100	9	legal	legal	ADJ
issue-2313	100	10	relations	relation	NOUN
issue-2313	100	11	are	be	AUX
issue-2313	100	12	types	type	NOUN
issue-2313	100	13	of	of	ADP
issue-2313	100	14	financial	financial	ADJ
issue-2313	100	15	legal	legal	ADJ
issue-2313	100	16	relations	relation	NOUN
issue-2313	100	17	.	.	PUNCT
issue-2313	101	1	the	the	DET
issue-2313	101	2	norm	norm	NOUN
issue-2313	101	3	providing	provide	VERB
issue-2313	101	4	for	for	ADP
issue-2313	101	5	financial	financial	ADJ
issue-2313	101	6	responsibility	responsibility	NOUN
issue-2313	101	7	formulates	formulate	VERB
issue-2313	101	8	the	the	DET
issue-2313	101	9	obligations	obligation	NOUN
issue-2313	101	10	of	of	ADP
issue-2313	101	11	the	the	DET
issue-2313	101	12	subjects	subject	NOUN
issue-2313	101	13	of	of	ADP
issue-2313	101	14	financial	financial	ADJ
issue-2313	101	15	legal	legal	ADJ
issue-2313	101	16	relations	relation	NOUN
issue-2313	101	17	;	;	PUNCT
issue-2313	101	18	it	it	PRON
issue-2313	101	19	defines	define	VERB
issue-2313	101	20	a	a	DET
issue-2313	101	21	model	model	NOUN
issue-2313	101	22	of	of	ADP
issue-2313	101	23	future	future	NOUN
issue-2313	101	24	responsible	responsible	ADJ
issue-2313	101	25	or	or	CCONJ
issue-2313	101	26	illegal	illegal	ADJ
issue-2313	101	27	behaviour	behaviour	NOUN
issue-2313	101	28	and	and	CCONJ
issue-2313	101	29	legally	legally	ADV
issue-2313	101	30	significant	significant	ADJ
issue-2313	101	31	consequences	consequence	NOUN
issue-2313	101	32	of	of	ADP
issue-2313	101	33	both	both	CCONJ
issue-2313	101	34	responsible	responsible	ADJ
issue-2313	101	35	and	and	CCONJ
issue-2313	101	36	irresponsible	irresponsible	ADJ
issue-2313	101	37	behaviour	behaviour	NOUN
issue-2313	101	38	.	.	PUNCT
issue-2313	102	1	legal	legal	ADJ
issue-2313	102	2	responsibility	responsibility	NOUN
issue-2313	102	3	is	be	AUX
issue-2313	102	4	defined	define	VERB
issue-2313	102	5	in	in	ADP
issue-2313	102	6	the	the	DET
issue-2313	102	7	norm	norm	NOUN
issue-2313	102	8	,	,	PUNCT
issue-2313	102	9	and	and	CCONJ
issue-2313	102	10	which	which	DET
issue-2313	102	11	aspect	aspect	NOUN
issue-2313	102	12	of	of	ADP
issue-2313	102	13	responsibility	responsibility	NOUN
issue-2313	102	14	is	be	AUX
issue-2313	102	15	implemented	implement	VERB
issue-2313	102	16	depends	depend	VERB
issue-2313	102	17	on	on	ADP
issue-2313	102	18	the	the	DET
issue-2313	102	19	behaviour	behaviour	NOUN
issue-2313	102	20	of	of	ADP
issue-2313	102	21	the	the	DET
issue-2313	102	22	subject	subject	NOUN
issue-2313	102	23	of	of	ADP
issue-2313	102	24	financial	financial	ADJ
issue-2313	102	25	legal	legal	ADJ
issue-2313	102	26	relations	relation	NOUN
issue-2313	102	27	.	.	PUNCT
issue-2313	103	1	the	the	DET
issue-2313	103	2	concept	concept	NOUN
issue-2313	103	3	of	of	ADP
issue-2313	103	4	the	the	DET
issue-2313	103	5	positive	positive	ADJ
issue-2313	103	6	aspect	aspect	NOUN
issue-2313	103	7	of	of	ADP
issue-2313	103	8	the	the	DET
issue-2313	103	9	realisation	realisation	NOUN
issue-2313	103	10	of	of	ADP
issue-2313	103	11	financial	financial	ADJ
issue-2313	103	12	responsibility	responsibility	NOUN
issue-2313	103	13	should	should	AUX
issue-2313	103	14	be	be	AUX
issue-2313	103	15	defined	define	VERB
issue-2313	103	16	by	by	ADP
issue-2313	103	17	the	the	DET
issue-2313	103	18	category	category	NOUN
issue-2313	103	19	"	"	PUNCT
issue-2313	103	20	financial	financial	ADJ
issue-2313	103	21	responsibility	responsibility	NOUN
issue-2313	103	22	"	"	PUNCT
issue-2313	103	23	.	.	PUNCT
issue-2313	104	1	if	if	SCONJ
issue-2313	104	2	there	there	PRON
issue-2313	104	3	is	be	VERB
issue-2313	104	4	no	no	DET
issue-2313	104	5	obligation	obligation	NOUN
issue-2313	104	6	to	to	PART
issue-2313	104	7	fulfil	fulfil	VERB
issue-2313	104	8	the	the	DET
issue-2313	104	9	requirements	requirement	NOUN
issue-2313	104	10	of	of	ADP
issue-2313	104	11	the	the	DET
issue-2313	104	12	financial	financial	ADJ
issue-2313	104	13	norm	norm	NOUN
issue-2313	104	14	,	,	PUNCT
issue-2313	104	15	there	there	PRON
issue-2313	104	16	is	be	VERB
issue-2313	104	17	no	no	DET
issue-2313	104	18	financial	financial	ADJ
issue-2313	104	19	responsibility	responsibility	NOUN
issue-2313	104	20	.	.	PUNCT
issue-2313	105	1	the	the	DET
issue-2313	105	2	financial	financial	ADJ
issue-2313	105	3	and	and	CCONJ
issue-2313	105	4	legal	legal	ADJ
issue-2313	105	5	norm	norm	NOUN
issue-2313	105	6	serves	serve	VERB
issue-2313	105	7	as	as	ADP
issue-2313	105	8	the	the	DET
issue-2313	105	9	formal	formal	ADJ
issue-2313	105	10	basis	basis	NOUN
issue-2313	105	11	of	of	ADP
issue-2313	105	12	financial	financial	ADJ
issue-2313	105	13	responsibility	responsibility	NOUN
issue-2313	105	14	.	.	PUNCT
issue-2313	106	1	the	the	DET
issue-2313	106	2	normativity	normativity	NOUN
issue-2313	106	3	and	and	CCONJ
issue-2313	106	4	legal	legal	ADJ
issue-2313	106	5	nature	nature	NOUN
issue-2313	106	6	of	of	ADP
issue-2313	106	7	positive	positive	ADJ
issue-2313	106	8	financial	financial	ADJ
issue-2313	106	9	responsibility	responsibility	NOUN
issue-2313	106	10	arise	arise	VERB
issue-2313	106	11	directly	directly	ADV
issue-2313	106	12	from	from	ADP
issue-2313	106	13	its	its	PRON
issue-2313	106	14	fixation	fixation	NOUN
issue-2313	106	15	in	in	ADP
issue-2313	106	16	the	the	DET
issue-2313	106	17	financial	financial	ADJ
issue-2313	106	18	norm	norm	NOUN
issue-2313	106	19	in	in	ADP
issue-2313	106	20	the	the	DET
issue-2313	106	21	form	form	NOUN
issue-2313	106	22	of	of	ADP
issue-2313	106	23	a	a	DET
issue-2313	106	24	certain	certain	ADJ
issue-2313	106	25	model	model	NOUN
issue-2313	106	26	of	of	ADP
issue-2313	106	27	behaviour	behaviour	NOUN
issue-2313	106	28	and	and	CCONJ
issue-2313	106	29	activity	activity	NOUN
issue-2313	106	30	of	of	ADP
issue-2313	106	31	organisations	organisation	NOUN
issue-2313	106	32	,	,	PUNCT
issue-2313	106	33	which	which	PRON
issue-2313	106	34	is	be	AUX
issue-2313	106	35	implemented	implement	VERB
issue-2313	106	36	in	in	ADP
issue-2313	106	37	the	the	DET
issue-2313	106	38	financially	financially	ADV
issue-2313	106	39	legitimate	legitimate	ADJ
issue-2313	106	40	and	and	CCONJ
issue-2313	106	41	responsible	responsible	ADJ
issue-2313	106	42	behaviour	behaviour	NOUN
issue-2313	106	43	of	of	ADP
issue-2313	106	44	subjects	subject	NOUN
issue-2313	106	45	.	.	PUNCT
issue-2313	107	1	financial	financial	ADJ
issue-2313	107	2	responsibility	responsibility	NOUN
issue-2313	107	3	is	be	AUX
issue-2313	107	4	formalised	formalise	VERB
issue-2313	107	5	by	by	ADP
issue-2313	107	6	financial	financial	ADJ
issue-2313	107	7	regulations	regulation	NOUN
issue-2313	107	8	,	,	PUNCT
issue-2313	107	9	its	its	PRON
issue-2313	107	10	establishment	establishment	NOUN
issue-2313	107	11	takes	take	VERB
issue-2313	107	12	place	place	NOUN
issue-2313	107	13	before	before	ADP
issue-2313	107	14	the	the	DET
issue-2313	107	15	fact	fact	NOUN
issue-2313	107	16	of	of	ADP
issue-2313	107	17	legal	legal	ADJ
issue-2313	107	18	or	or	CCONJ
issue-2313	107	19	illegal	illegal	ADJ
issue-2313	107	20	behaviour	behaviour	NOUN
issue-2313	107	21	.	.	PUNCT
issue-2313	108	1	financial	financial	ADJ
issue-2313	108	2	responsibility	responsibility	NOUN
issue-2313	108	3	"	"	PUNCT
issue-2313	108	4	should	should	AUX
issue-2313	108	5	consolidate	consolidate	VERB
issue-2313	108	6	in	in	ADP
issue-2313	108	7	its	its	PRON
issue-2313	108	8	norms	norm	NOUN
issue-2313	108	9	the	the	DET
issue-2313	108	10	most	most	ADV
issue-2313	108	11	progressive	progressive	ADJ
issue-2313	108	12	models	model	NOUN
issue-2313	108	13	of	of	ADP
issue-2313	108	14	behaviour	behaviour	NOUN
issue-2313	108	15	and	and	CCONJ
issue-2313	108	16	prohibit	prohibit	VERB
issue-2313	108	17	(	(	PUNCT
issue-2313	108	18	prevent	prevent	VERB
issue-2313	108	19	)	)	PUNCT
issue-2313	108	20	socially	socially	ADV
issue-2313	108	21	harmful	harmful	ADJ
issue-2313	108	22	and	and	CCONJ
issue-2313	108	23	dangerous	dangerous	ADJ
issue-2313	108	24	offences	offence	NOUN
issue-2313	108	25	"	"	PUNCT
issue-2313	108	26	(	(	PUNCT
issue-2313	108	27	usenko	usenko	ADJ
issue-2313	108	28	,	,	PUNCT
issue-2313	108	29	2007	2007	NUM
issue-2313	108	30	)	)	PUNCT
issue-2313	108	31	.	.	PUNCT
issue-2313	109	1	thus	thus	ADV
issue-2313	109	2	,	,	PUNCT
issue-2313	109	3	taxation	taxation	NOUN
issue-2313	109	4	in	in	ADP
issue-2313	109	5	ukraine	ukraine	PROPN
issue-2313	109	6	is	be	AUX
issue-2313	109	7	based	base	VERB
issue-2313	109	8	on	on	ADP
issue-2313	109	9	the	the	DET
issue-2313	109	10	reasonableness	reasonableness	NOUN
issue-2313	109	11	and	and	CCONJ
issue-2313	109	12	integrity	integrity	NOUN
issue-2313	109	13	of	of	ADP
issue-2313	109	14	taxpayers	taxpayer	NOUN
issue-2313	109	15	,	,	PUNCT
issue-2313	109	16	without	without	ADP
issue-2313	109	17	which	which	PRON
issue-2313	109	18	a	a	DET
issue-2313	109	19	positive	positive	ADJ
issue-2313	109	20	aspect	aspect	NOUN
issue-2313	109	21	of	of	ADP
issue-2313	109	22	the	the	DET
issue-2313	109	23	implementation	implementation	NOUN
issue-2313	109	24	of	of	ADP
issue-2313	109	25	financial	financial	ADJ
issue-2313	109	26	responsibility	responsibility	NOUN
issue-2313	109	27	is	be	AUX
issue-2313	109	28	impossible	impossible	ADJ
issue-2313	109	29	.	.	PUNCT
issue-2313	110	1	in	in	ADP
issue-2313	110	2	addition	addition	NOUN
issue-2313	110	3	,	,	PUNCT
issue-2313	110	4	reasonableness	reasonableness	NOUN
issue-2313	110	5	and	and	CCONJ
issue-2313	110	6	good	good	ADJ
issue-2313	110	7	faith	faith	NOUN
issue-2313	110	8	must	must	AUX
issue-2313	110	9	be	be	AUX
issue-2313	110	10	realised	realise	VERB
issue-2313	110	11	in	in	ADP
issue-2313	110	12	legal	legal	ADJ
issue-2313	110	13	and	and	CCONJ
issue-2313	110	14	responsible	responsible	ADJ
issue-2313	110	15	behaviour	behaviour	NOUN
issue-2313	110	16	.	.	PUNCT
issue-2313	111	1	the	the	DET
issue-2313	111	2	above	above	ADJ
issue-2313	111	3	allows	allow	VERB
issue-2313	111	4	to	to	PART
issue-2313	111	5	formulate	formulate	VERB
issue-2313	111	6	the	the	DET
issue-2313	111	7	following	follow	VERB
issue-2313	111	8	signs	sign	NOUN
issue-2313	111	9	of	of	ADP
issue-2313	111	10	a	a	DET
issue-2313	111	11	positive	positive	ADJ
issue-2313	111	12	aspect	aspect	NOUN
issue-2313	111	13	of	of	ADP
issue-2313	111	14	the	the	DET
issue-2313	111	15	implementation	implementation	NOUN
issue-2313	111	16	of	of	ADP
issue-2313	111	17	financial	financial	ADJ
issue-2313	111	18	responsibility	responsibility	NOUN
issue-2313	111	19	:	:	PUNCT
issue-2313	111	20	baltic	baltic	PROPN
issue-2313	111	21	journal	journal	PROPN
issue-2313	111	22	of	of	ADP
issue-2313	111	23	economic	economic	ADJ
issue-2313	111	24	studies	study	NOUN
issue-2313	111	25	76	76	NUM
issue-2313	111	26	vol	vol	NOUN
issue-2313	111	27	.	.	PUNCT
issue-2313	112	1	10	10	NUM
issue-2313	112	2	no	no	NOUN
issue-2313	112	3	.	.	NOUN
issue-2313	112	4	1	1	NUM
issue-2313	112	5	,	,	PUNCT
issue-2313	112	6	2024	2024	NUM
issue-2313	112	7	–	–	PUNCT
issue-2313	112	8	normativity	normativity	NOUN
issue-2313	112	9	;	;	PUNCT
issue-2313	112	10	–	–	PUNCT
issue-2313	112	11	formal	formal	ADJ
issue-2313	112	12	certainty	certainty	NOUN
issue-2313	112	13	,	,	PUNCT
issue-2313	112	14	clarity	clarity	NOUN
issue-2313	112	15	and	and	CCONJ
issue-2313	112	16	detail	detail	NOUN
issue-2313	112	17	;	;	PUNCT
issue-2313	112	18	–	–	PUNCT
issue-2313	112	19	the	the	DET
issue-2313	112	20	existence	existence	NOUN
issue-2313	112	21	of	of	ADP
issue-2313	112	22	a	a	DET
issue-2313	112	23	financial	financial	ADJ
issue-2313	112	24	obligation	obligation	NOUN
issue-2313	112	25	to	to	PART
issue-2313	112	26	comply	comply	VERB
issue-2313	112	27	with	with	ADP
issue-2313	112	28	the	the	DET
issue-2313	112	29	requirements	requirement	NOUN
issue-2313	112	30	of	of	ADP
issue-2313	112	31	financial	financial	ADJ
issue-2313	112	32	legislation	legislation	NOUN
issue-2313	112	33	;	;	PUNCT
issue-2313	112	34	–	–	PUNCT
issue-2313	112	35	financially	financially	ADV
issue-2313	112	36	legitimate	legitimate	ADJ
issue-2313	112	37	behaviour	behaviour	NOUN
issue-2313	112	38	;	;	PUNCT
issue-2313	112	39	–	–	PUNCT
issue-2313	112	40	state	state	NOUN
issue-2313	112	41	guarantee	guarantee	NOUN
issue-2313	112	42	;	;	PUNCT
issue-2313	112	43	–	–	PUNCT
issue-2313	112	44	provision	provision	NOUN
issue-2313	112	45	by	by	ADP
issue-2313	112	46	means	mean	NOUN
issue-2313	112	47	of	of	ADP
issue-2313	112	48	state	state	NOUN
issue-2313	112	49	persuasion	persuasion	NOUN
issue-2313	112	50	,	,	PUNCT
issue-2313	112	51	coercion	coercion	NOUN
issue-2313	112	52	or	or	CCONJ
issue-2313	112	53	inducement	inducement	NOUN
issue-2313	112	54	.	.	PUNCT
issue-2313	113	1	thus	thus	ADV
issue-2313	113	2	,	,	PUNCT
issue-2313	113	3	a	a	DET
issue-2313	113	4	positive	positive	ADJ
issue-2313	113	5	aspect	aspect	NOUN
issue-2313	113	6	of	of	ADP
issue-2313	113	7	the	the	DET
issue-2313	113	8	implementation	implementation	NOUN
issue-2313	113	9	of	of	ADP
issue-2313	113	10	financial	financial	ADJ
issue-2313	113	11	responsibility	responsibility	NOUN
issue-2313	113	12	is	be	AUX
issue-2313	113	13	a	a	DET
issue-2313	113	14	normative	normative	ADJ
issue-2313	113	15	,	,	PUNCT
issue-2313	113	16	formally	formally	ADV
issue-2313	113	17	defined	define	VERB
issue-2313	113	18	,	,	PUNCT
issue-2313	113	19	guaranteed	guarantee	VERB
issue-2313	113	20	and	and	CCONJ
issue-2313	113	21	state	state	NOUN
issue-2313	113	22	-	-	PUNCT
issue-2313	113	23	provided	provide	VERB
issue-2313	113	24	financial	financial	ADJ
issue-2313	113	25	and	and	CCONJ
issue-2313	113	26	legal	legal	ADJ
issue-2313	113	27	obligation	obligation	NOUN
issue-2313	113	28	of	of	ADP
issue-2313	113	29	subjects	subject	NOUN
issue-2313	113	30	of	of	ADP
issue-2313	113	31	financial	financial	ADJ
issue-2313	113	32	and	and	CCONJ
issue-2313	113	33	legal	legal	ADJ
issue-2313	113	34	relations	relation	NOUN
issue-2313	113	35	to	to	PART
issue-2313	113	36	comply	comply	VERB
issue-2313	113	37	with	with	ADP
issue-2313	113	38	the	the	DET
issue-2313	113	39	requirements	requirement	NOUN
issue-2313	113	40	of	of	ADP
issue-2313	113	41	financial	financial	ADJ
issue-2313	113	42	legislation	legislation	NOUN
issue-2313	113	43	,	,	PUNCT
issue-2313	113	44	which	which	PRON
issue-2313	113	45	is	be	AUX
issue-2313	113	46	implemented	implement	VERB
issue-2313	113	47	in	in	ADP
issue-2313	113	48	financial	financial	ADJ
issue-2313	113	49	and	and	CCONJ
issue-2313	113	50	legal	legal	ADJ
issue-2313	113	51	behaviour	behaviour	NOUN
issue-2313	113	52	requiring	require	VERB
issue-2313	113	53	approval	approval	NOUN
issue-2313	113	54	or	or	CCONJ
issue-2313	113	55	encouragement	encouragement	NOUN
issue-2313	113	56	.	.	PUNCT
issue-2313	114	1	consider	consider	VERB
issue-2313	114	2	the	the	DET
issue-2313	114	3	negative	negative	ADJ
issue-2313	114	4	aspect	aspect	NOUN
issue-2313	114	5	of	of	ADP
issue-2313	114	6	the	the	DET
issue-2313	114	7	implementation	implementation	NOUN
issue-2313	114	8	of	of	ADP
issue-2313	114	9	financial	financial	ADJ
issue-2313	114	10	responsibility	responsibility	NOUN
issue-2313	114	11	.	.	PUNCT
issue-2313	115	1	if	if	SCONJ
issue-2313	115	2	the	the	DET
issue-2313	115	3	subject	subject	NOUN
issue-2313	115	4	does	do	AUX
issue-2313	115	5	not	not	PART
issue-2313	115	6	comply	comply	VERB
issue-2313	115	7	with	with	ADP
issue-2313	115	8	the	the	DET
issue-2313	115	9	requirements	requirement	NOUN
issue-2313	115	10	of	of	ADP
issue-2313	115	11	financial	financial	ADJ
issue-2313	115	12	regulations	regulation	NOUN
issue-2313	115	13	,	,	PUNCT
issue-2313	115	14	violates	violate	VERB
issue-2313	115	15	them	they	PRON
issue-2313	115	16	,	,	PUNCT
issue-2313	115	17	then	then	ADV
issue-2313	115	18	negative	negative	ADJ
issue-2313	115	19	liability	liability	NOUN
issue-2313	115	20	arises	arise	VERB
issue-2313	115	21	.	.	PUNCT
issue-2313	116	1	from	from	ADP
issue-2313	116	2	the	the	DET
issue-2313	116	3	moment	moment	NOUN
issue-2313	116	4	of	of	ADP
issue-2313	116	5	committing	commit	VERB
issue-2313	116	6	a	a	DET
issue-2313	116	7	financial	financial	ADJ
issue-2313	116	8	offence	offence	NOUN
issue-2313	116	9	,	,	PUNCT
issue-2313	116	10	financial	financial	ADJ
issue-2313	116	11	liability	liability	NOUN
issue-2313	116	12	arises	arise	VERB
issue-2313	116	13	in	in	ADP
issue-2313	116	14	the	the	DET
issue-2313	116	15	form	form	NOUN
issue-2313	116	16	of	of	ADP
issue-2313	116	17	the	the	DET
issue-2313	116	18	offender	offender	NOUN
issue-2313	116	19	's	's	PART
issue-2313	116	20	obligation	obligation	NOUN
issue-2313	116	21	to	to	PART
issue-2313	116	22	be	be	AUX
issue-2313	116	23	condemned	condemn	VERB
issue-2313	116	24	(	(	PUNCT
issue-2313	116	25	censured	censure	VERB
issue-2313	116	26	)	)	PUNCT
issue-2313	116	27	and	and	CCONJ
issue-2313	116	28	to	to	PART
issue-2313	116	29	suffer	suffer	VERB
issue-2313	116	30	adverse	adverse	ADJ
issue-2313	116	31	consequences	consequence	NOUN
issue-2313	116	32	of	of	ADP
issue-2313	116	33	a	a	DET
issue-2313	116	34	non	non	ADJ
issue-2313	116	35	-	-	ADJ
issue-2313	116	36	material	material	ADJ
issue-2313	116	37	nature	nature	NOUN
issue-2313	116	38	provided	provide	VERB
issue-2313	116	39	for	for	ADP
issue-2313	116	40	by	by	ADP
issue-2313	116	41	the	the	DET
issue-2313	116	42	sanction	sanction	NOUN
issue-2313	116	43	of	of	ADP
issue-2313	116	44	the	the	DET
issue-2313	116	45	financial	financial	ADJ
issue-2313	116	46	norm	norm	NOUN
issue-2313	116	47	.	.	PUNCT
issue-2313	117	1	y.	y.	PROPN
issue-2313	117	2	romanyuk	romanyuk	PROPN
issue-2313	117	3	defines	define	VERB
issue-2313	117	4	the	the	DET
issue-2313	117	5	negative	negative	ADJ
issue-2313	117	6	aspect	aspect	NOUN
issue-2313	117	7	of	of	ADP
issue-2313	117	8	tax	tax	NOUN
issue-2313	117	9	liability	liability	NOUN
issue-2313	117	10	as	as	ADP
issue-2313	117	11	the	the	DET
issue-2313	117	12	obligation	obligation	NOUN
issue-2313	117	13	to	to	PART
issue-2313	117	14	undergo	undergo	VERB
issue-2313	117	15	personal	personal	ADJ
issue-2313	117	16	and	and	CCONJ
issue-2313	117	17	property	property	NOUN
issue-2313	117	18	deprivation	deprivation	NOUN
issue-2313	117	19	included	include	VERB
issue-2313	117	20	in	in	ADP
issue-2313	117	21	the	the	DET
issue-2313	117	22	sanctions	sanction	NOUN
issue-2313	117	23	of	of	ADP
issue-2313	117	24	tax	tax	NOUN
issue-2313	117	25	norms	norm	NOUN
issue-2313	117	26	.	.	PUNCT
issue-2313	118	1	however	however	ADV
issue-2313	118	2	,	,	PUNCT
issue-2313	118	3	the	the	DET
issue-2313	118	4	obligation	obligation	NOUN
issue-2313	118	5	alone	alone	ADV
issue-2313	118	6	can	can	AUX
issue-2313	118	7	not	not	PART
issue-2313	118	8	characterise	characterise	VERB
issue-2313	118	9	the	the	DET
issue-2313	118	10	financial	financial	ADJ
issue-2313	118	11	responsibility	responsibility	NOUN
issue-2313	118	12	as	as	ADP
issue-2313	118	13	a	a	DET
issue-2313	118	14	whole	whole	NOUN
issue-2313	118	15	.	.	PUNCT
issue-2313	119	1	the	the	DET
issue-2313	119	2	obligation	obligation	NOUN
issue-2313	119	3	acts	act	VERB
issue-2313	119	4	as	as	ADP
issue-2313	119	5	an	an	DET
issue-2313	119	6	attribute	attribute	NOUN
issue-2313	119	7	(	(	PUNCT
issue-2313	119	8	part	part	NOUN
issue-2313	119	9	)	)	PUNCT
issue-2313	119	10	of	of	ADP
issue-2313	119	11	the	the	DET
issue-2313	119	12	legal	legal	ADJ
issue-2313	119	13	relationship	relationship	NOUN
issue-2313	119	14	.	.	PUNCT
issue-2313	120	1	the	the	DET
issue-2313	120	2	definition	definition	NOUN
issue-2313	120	3	of	of	ADP
issue-2313	120	4	financial	financial	ADJ
issue-2313	120	5	responsibility	responsibility	NOUN
issue-2313	120	6	should	should	AUX
issue-2313	120	7	include	include	VERB
issue-2313	120	8	both	both	PRON
issue-2313	120	9	the	the	DET
issue-2313	120	10	obligation	obligation	NOUN
issue-2313	120	11	of	of	ADP
issue-2313	120	12	the	the	DET
issue-2313	120	13	financial	financial	ADJ
issue-2313	120	14	offender	offender	NOUN
issue-2313	120	15	to	to	PART
issue-2313	120	16	undergo	undergo	VERB
issue-2313	120	17	adverse	adverse	ADJ
issue-2313	120	18	legal	legal	ADJ
issue-2313	120	19	restrictions	restriction	NOUN
issue-2313	120	20	provided	provide	VERB
issue-2313	120	21	by	by	ADP
issue-2313	120	22	the	the	DET
issue-2313	120	23	sanction	sanction	NOUN
issue-2313	120	24	of	of	ADP
issue-2313	120	25	the	the	DET
issue-2313	120	26	norms	norm	NOUN
issue-2313	120	27	of	of	ADP
issue-2313	120	28	financial	financial	ADJ
issue-2313	120	29	responsibility	responsibility	NOUN
issue-2313	120	30	,	,	PUNCT
issue-2313	120	31	and	and	CCONJ
issue-2313	120	32	the	the	DET
issue-2313	120	33	implementation	implementation	NOUN
issue-2313	120	34	of	of	ADP
issue-2313	120	35	financial	financial	ADJ
issue-2313	120	36	sanctions	sanction	NOUN
issue-2313	120	37	,	,	PUNCT
issue-2313	120	38	i.e.	i.e.	X
issue-2313	120	39	,	,	PUNCT
issue-2313	120	40	the	the	DET
issue-2313	120	41	direct	direct	ADJ
issue-2313	120	42	suffering	suffering	NOUN
issue-2313	120	43	of	of	ADP
issue-2313	120	44	adverse	adverse	ADJ
issue-2313	120	45	consequences	consequence	NOUN
issue-2313	120	46	by	by	ADP
issue-2313	120	47	the	the	DET
issue-2313	120	48	offender	offender	NOUN
issue-2313	120	49	.	.	PUNCT
issue-2313	121	1	in	in	ADP
issue-2313	121	2	such	such	DET
issue-2313	121	3	a	a	DET
issue-2313	121	4	construction	construction	NOUN
issue-2313	121	5	,	,	PUNCT
issue-2313	121	6	the	the	DET
issue-2313	121	7	enforcement	enforcement	NOUN
issue-2313	121	8	of	of	ADP
issue-2313	121	9	a	a	DET
issue-2313	121	10	sanction	sanction	NOUN
issue-2313	121	11	involving	involve	VERB
issue-2313	121	12	a	a	DET
issue-2313	121	13	measure	measure	NOUN
issue-2313	121	14	of	of	ADP
issue-2313	121	15	financial	financial	ADJ
issue-2313	121	16	responsibility	responsibility	NOUN
issue-2313	121	17	is	be	AUX
issue-2313	121	18	part	part	NOUN
issue-2313	121	19	of	of	ADP
issue-2313	121	20	the	the	DET
issue-2313	121	21	legal	legal	ADJ
issue-2313	121	22	relationship	relationship	NOUN
issue-2313	121	23	established	establish	VERB
issue-2313	121	24	between	between	ADP
issue-2313	121	25	the	the	DET
issue-2313	121	26	offender	offender	NOUN
issue-2313	121	27	and	and	CCONJ
issue-2313	121	28	the	the	DET
issue-2313	121	29	competent	competent	ADJ
issue-2313	121	30	authorities	authority	NOUN
issue-2313	121	31	.	.	PUNCT
issue-2313	122	1	the	the	DET
issue-2313	122	2	implementation	implementation	NOUN
issue-2313	122	3	of	of	ADP
issue-2313	122	4	a	a	DET
issue-2313	122	5	sanction	sanction	NOUN
issue-2313	122	6	means	mean	VERB
issue-2313	122	7	the	the	DET
issue-2313	122	8	implementation	implementation	NOUN
issue-2313	122	9	of	of	ADP
issue-2313	122	10	a	a	DET
issue-2313	122	11	negative	negative	ADJ
issue-2313	122	12	aspect	aspect	NOUN
issue-2313	122	13	of	of	ADP
issue-2313	122	14	financial	financial	ADJ
issue-2313	122	15	responsibility	responsibility	NOUN
issue-2313	122	16	,	,	PUNCT
issue-2313	122	17	which	which	PRON
issue-2313	122	18	is	be	AUX
issue-2313	122	19	expressed	express	VERB
issue-2313	122	20	in	in	ADP
issue-2313	122	21	negative	negative	ADJ
issue-2313	122	22	legal	legal	ADJ
issue-2313	122	23	restrictions	restriction	NOUN
issue-2313	122	24	of	of	ADP
issue-2313	122	25	a	a	DET
issue-2313	122	26	property	property	NOUN
issue-2313	122	27	or	or	CCONJ
issue-2313	122	28	organisational	organisational	ADJ
issue-2313	122	29	nature	nature	NOUN
issue-2313	122	30	.	.	PUNCT
issue-2313	123	1	the	the	DET
issue-2313	123	2	negative	negative	ADJ
issue-2313	123	3	aspect	aspect	NOUN
issue-2313	123	4	of	of	ADP
issue-2313	123	5	the	the	DET
issue-2313	123	6	implementation	implementation	NOUN
issue-2313	123	7	of	of	ADP
issue-2313	123	8	financial	financial	ADJ
issue-2313	123	9	responsibility	responsibility	NOUN
issue-2313	123	10	is	be	AUX
issue-2313	123	11	directed	direct	VERB
issue-2313	123	12	towards	towards	ADP
issue-2313	123	13	the	the	DET
issue-2313	123	14	future	future	NOUN
issue-2313	123	15	in	in	ADP
issue-2313	123	16	order	order	NOUN
issue-2313	123	17	to	to	PART
issue-2313	123	18	prevent	prevent	VERB
issue-2313	123	19	the	the	DET
issue-2313	123	20	repetition	repetition	NOUN
issue-2313	123	21	of	of	ADP
issue-2313	123	22	financial	financial	ADJ
issue-2313	123	23	offences	offence	NOUN
issue-2313	123	24	.	.	PUNCT
issue-2313	124	1	a	a	DET
issue-2313	124	2	sanction	sanction	NOUN
issue-2313	124	3	that	that	PRON
issue-2313	124	4	provides	provide	VERB
issue-2313	124	5	for	for	ADP
issue-2313	124	6	a	a	DET
issue-2313	124	7	degree	degree	NOUN
issue-2313	124	8	of	of	ADP
issue-2313	124	9	financial	financial	ADJ
issue-2313	124	10	responsibility	responsibility	NOUN
issue-2313	124	11	serves	serve	VERB
issue-2313	124	12	as	as	ADP
issue-2313	124	13	a	a	DET
issue-2313	124	14	means	means	NOUN
issue-2313	124	15	of	of	ADP
issue-2313	124	16	ensuring	ensure	VERB
issue-2313	124	17	both	both	CCONJ
issue-2313	124	18	the	the	DET
issue-2313	124	19	positive	positive	ADJ
issue-2313	124	20	and	and	CCONJ
issue-2313	124	21	negative	negative	ADJ
issue-2313	124	22	aspects	aspect	NOUN
issue-2313	124	23	of	of	ADP
issue-2313	124	24	the	the	DET
issue-2313	124	25	implementation	implementation	NOUN
issue-2313	124	26	of	of	ADP
issue-2313	124	27	financial	financial	ADJ
issue-2313	124	28	responsibility	responsibility	NOUN
issue-2313	124	29	(	(	PUNCT
issue-2313	124	30	romanyuk	romanyuk	NOUN
issue-2313	124	31	,	,	PUNCT
issue-2313	124	32	2019	2019	NUM
issue-2313	124	33	)	)	PUNCT
issue-2313	124	34	.	.	PUNCT
issue-2313	125	1	o.	o.	PROPN
issue-2313	125	2	selivanov	selivanov	PROPN
issue-2313	125	3	believes	believe	VERB
issue-2313	125	4	that	that	SCONJ
issue-2313	125	5	"	"	PUNCT
issue-2313	125	6	tax	tax	NOUN
issue-2313	125	7	liability	liability	NOUN
issue-2313	125	8	is	be	AUX
issue-2313	125	9	the	the	DET
issue-2313	125	10	compulsion	compulsion	NOUN
issue-2313	125	11	of	of	ADP
issue-2313	125	12	taxpayers	taxpayer	NOUN
issue-2313	125	13	,	,	PUNCT
issue-2313	125	14	fee	fee	NOUN
issue-2313	125	15	payers	payer	NOUN
issue-2313	125	16	,	,	PUNCT
issue-2313	125	17	tax	tax	NOUN
issue-2313	125	18	agents	agent	NOUN
issue-2313	125	19	and	and	CCONJ
issue-2313	125	20	other	other	ADJ
issue-2313	125	21	persons	person	NOUN
issue-2313	125	22	on	on	ADP
issue-2313	125	23	the	the	DET
issue-2313	125	24	basis	basis	NOUN
issue-2313	125	25	of	of	ADP
issue-2313	125	26	a	a	DET
issue-2313	125	27	tax	tax	NOUN
issue-2313	125	28	offence	offence	NOUN
issue-2313	125	29	to	to	PART
issue-2313	125	30	perform	perform	VERB
issue-2313	125	31	their	their	PRON
issue-2313	125	32	duties	duty	NOUN
issue-2313	125	33	through	through	ADP
issue-2313	125	34	the	the	DET
issue-2313	125	35	implementation	implementation	NOUN
issue-2313	125	36	of	of	ADP
issue-2313	125	37	tax	tax	NOUN
issue-2313	125	38	proceedings	proceeding	NOUN
issue-2313	125	39	by	by	ADP
issue-2313	125	40	authorised	authorise	VERB
issue-2313	125	41	bodies	body	NOUN
issue-2313	125	42	and	and	CCONJ
issue-2313	125	43	the	the	DET
issue-2313	125	44	application	application	NOUN
issue-2313	125	45	of	of	ADP
issue-2313	125	46	tax	tax	NOUN
issue-2313	125	47	sanctions	sanction	NOUN
issue-2313	125	48	.	.	PUNCT
issue-2313	125	49	"	"	PUNCT
issue-2313	126	1	(	(	PUNCT
issue-2313	126	2	selivanov	selivanov	PROPN
issue-2313	126	3	,	,	PUNCT
issue-2313	126	4	2010	2010	NUM
issue-2313	126	5	)	)	PUNCT
issue-2313	127	1	f.	f.	PROPN
issue-2313	127	2	fedorchenko	fedorchenko	PROPN
issue-2313	127	3	wrote	write	VERB
issue-2313	127	4	:	:	PUNCT
issue-2313	127	5	"	"	PUNCT
issue-2313	127	6	financial	financial	ADJ
issue-2313	127	7	and	and	CCONJ
issue-2313	127	8	legal	legal	ADJ
issue-2313	127	9	liability	liability	NOUN
issue-2313	127	10	can	can	AUX
issue-2313	127	11	be	be	AUX
issue-2313	127	12	defined	define	VERB
issue-2313	127	13	as	as	ADP
issue-2313	127	14	the	the	DET
issue-2313	127	15	application	application	NOUN
issue-2313	127	16	of	of	ADP
issue-2313	127	17	measures	measure	NOUN
issue-2313	127	18	of	of	ADP
issue-2313	127	19	state	state	NOUN
issue-2313	127	20	coercion	coercion	NOUN
issue-2313	127	21	to	to	ADP
issue-2313	127	22	the	the	DET
issue-2313	127	23	violator	violator	NOUN
issue-2313	127	24	of	of	ADP
issue-2313	127	25	financial	financial	ADJ
issue-2313	127	26	and	and	CCONJ
issue-2313	127	27	legal	legal	ADJ
issue-2313	127	28	norms	norm	NOUN
issue-2313	127	29	by	by	ADP
issue-2313	127	30	authorised	authorise	VERB
issue-2313	127	31	state	state	NOUN
issue-2313	127	32	bodies	body	NOUN
issue-2313	127	33	,	,	PUNCT
issue-2313	127	34	imposing	impose	VERB
issue-2313	127	35	additional	additional	ADJ
issue-2313	127	36	encumbrances	encumbrance	NOUN
issue-2313	127	37	of	of	ADP
issue-2313	127	38	a	a	DET
issue-2313	127	39	property	property	NOUN
issue-2313	127	40	nature	nature	NOUN
issue-2313	127	41	on	on	ADP
issue-2313	127	42	the	the	DET
issue-2313	127	43	offender	offender	NOUN
issue-2313	127	44	.	.	PUNCT
issue-2313	127	45	"	"	PUNCT
issue-2313	128	1	(	(	PUNCT
issue-2313	128	2	fedorchenko	fedorchenko	PROPN
issue-2313	128	3	,	,	PUNCT
issue-2313	128	4	2015	2015	NUM
issue-2313	128	5	)	)	PUNCT
issue-2313	128	6	all	all	DET
issue-2313	128	7	these	these	DET
issue-2313	128	8	definitions	definition	NOUN
issue-2313	128	9	are	be	AUX
issue-2313	128	10	based	base	VERB
issue-2313	128	11	on	on	ADP
issue-2313	128	12	a	a	DET
issue-2313	128	13	general	general	ADJ
issue-2313	128	14	theoretical	theoretical	ADJ
issue-2313	128	15	concept	concept	NOUN
issue-2313	128	16	:	:	PUNCT
issue-2313	128	17	legal	legal	ADJ
issue-2313	128	18	liability	liability	NOUN
issue-2313	128	19	is	be	AUX
issue-2313	128	20	state	state	NOUN
issue-2313	128	21	coercion	coercion	NOUN
issue-2313	128	22	.	.	PUNCT
issue-2313	129	1	coercion	coercion	NOUN
issue-2313	129	2	in	in	ADP
issue-2313	129	3	financial	financial	ADJ
issue-2313	129	4	legislation	legislation	NOUN
issue-2313	129	5	is	be	AUX
issue-2313	129	6	a	a	DET
issue-2313	129	7	system	system	NOUN
issue-2313	129	8	of	of	ADP
issue-2313	129	9	preventive	preventive	ADJ
issue-2313	129	10	,	,	PUNCT
issue-2313	129	11	punitive	punitive	ADJ
issue-2313	129	12	and	and	CCONJ
issue-2313	129	13	restorative	restorative	ADJ
issue-2313	129	14	measures	measure	NOUN
issue-2313	129	15	established	establish	VERB
issue-2313	129	16	by	by	ADP
issue-2313	129	17	the	the	DET
issue-2313	129	18	legislation	legislation	NOUN
issue-2313	129	19	of	of	ADP
issue-2313	129	20	ukraine	ukraine	NOUN
issue-2313	129	21	.	.	PUNCT
issue-2313	130	1	measures	measure	NOUN
issue-2313	130	2	of	of	ADP
issue-2313	130	3	state	state	NOUN
issue-2313	130	4	coercion	coercion	NOUN
issue-2313	130	5	in	in	ADP
issue-2313	130	6	financial	financial	ADJ
issue-2313	130	7	legislation	legislation	NOUN
issue-2313	130	8	include	include	VERB
issue-2313	130	9	seizure	seizure	NOUN
issue-2313	130	10	,	,	PUNCT
issue-2313	130	11	confiscation	confiscation	NOUN
issue-2313	130	12	of	of	ADP
issue-2313	130	13	documents	document	NOUN
issue-2313	130	14	,	,	PUNCT
issue-2313	130	15	summoning	summon	VERB
issue-2313	130	16	as	as	ADP
issue-2313	130	17	a	a	DET
issue-2313	130	18	witness	witness	NOUN
issue-2313	130	19	,	,	PUNCT
issue-2313	130	20	etc	etc	X
issue-2313	130	21	.	.	X
issue-2313	131	1	however	however	ADV
issue-2313	131	2	,	,	PUNCT
issue-2313	131	3	not	not	PART
issue-2313	131	4	all	all	DET
issue-2313	131	5	measures	measure	NOUN
issue-2313	131	6	of	of	ADP
issue-2313	131	7	financial	financial	ADJ
issue-2313	131	8	coercion	coercion	NOUN
issue-2313	131	9	can	can	AUX
issue-2313	131	10	be	be	AUX
issue-2313	131	11	classified	classify	VERB
issue-2313	131	12	as	as	ADP
issue-2313	131	13	measures	measure	NOUN
issue-2313	131	14	of	of	ADP
issue-2313	131	15	financial	financial	ADJ
issue-2313	131	16	responsibility	responsibility	NOUN
issue-2313	131	17	.	.	PUNCT
issue-2313	132	1	defining	define	VERB
issue-2313	132	2	financial	financial	ADJ
issue-2313	132	3	responsibility	responsibility	NOUN
issue-2313	132	4	through	through	ADP
issue-2313	132	5	the	the	DET
issue-2313	132	6	concept	concept	NOUN
issue-2313	132	7	of	of	ADP
issue-2313	132	8	"	"	PUNCT
issue-2313	132	9	state	state	NOUN
issue-2313	132	10	coercive	coercive	ADJ
issue-2313	132	11	measures	measure	NOUN
issue-2313	132	12	"	"	PUNCT
issue-2313	132	13	makes	make	VERB
issue-2313	132	14	it	it	PRON
issue-2313	132	15	a	a	DET
issue-2313	132	16	vague	vague	ADJ
issue-2313	132	17	,	,	PUNCT
issue-2313	132	18	broad	broad	ADJ
issue-2313	132	19	concept	concept	NOUN
issue-2313	132	20	that	that	PRON
issue-2313	132	21	merges	merge	VERB
issue-2313	132	22	with	with	ADP
issue-2313	132	23	the	the	DET
issue-2313	132	24	entire	entire	ADJ
issue-2313	132	25	category	category	NOUN
issue-2313	132	26	of	of	ADP
issue-2313	132	27	financial	financial	ADJ
issue-2313	132	28	and	and	CCONJ
issue-2313	132	29	legal	legal	ADJ
issue-2313	132	30	coercion	coercion	NOUN
issue-2313	132	31	(	(	PUNCT
issue-2313	132	32	kovalchuk	kovalchuk	NOUN
issue-2313	132	33	,	,	PUNCT
issue-2313	132	34	2007	2007	NUM
issue-2313	132	35	)	)	PUNCT
issue-2313	132	36	.	.	PUNCT
issue-2313	133	1	financial	financial	ADJ
issue-2313	133	2	responsibility	responsibility	NOUN
issue-2313	133	3	is	be	AUX
issue-2313	133	4	not	not	PART
issue-2313	133	5	identical	identical	ADJ
issue-2313	133	6	with	with	ADP
issue-2313	133	7	the	the	DET
issue-2313	133	8	concepts	concept	NOUN
issue-2313	133	9	of	of	ADP
issue-2313	133	10	"	"	PUNCT
issue-2313	133	11	financial	financial	ADJ
issue-2313	133	12	coercion	coercion	NOUN
issue-2313	133	13	"	"	PUNCT
issue-2313	133	14	and	and	CCONJ
issue-2313	133	15	"	"	PUNCT
issue-2313	133	16	financial	financial	ADJ
issue-2313	133	17	coercion	coercion	NOUN
issue-2313	133	18	"	"	PUNCT
issue-2313	133	19	.	.	PUNCT
issue-2313	134	1	at	at	ADP
issue-2313	134	2	the	the	DET
issue-2313	134	3	same	same	ADJ
issue-2313	134	4	time	time	NOUN
issue-2313	134	5	,	,	PUNCT
issue-2313	134	6	it	it	PRON
issue-2313	134	7	is	be	AUX
issue-2313	134	8	inconceivable	inconceivable	ADJ
issue-2313	134	9	without	without	ADP
issue-2313	134	10	state	state	NOUN
issue-2313	134	11	coercion	coercion	NOUN
issue-2313	134	12	,	,	PUNCT
issue-2313	134	13	which	which	PRON
issue-2313	134	14	is	be	AUX
issue-2313	134	15	one	one	NUM
issue-2313	134	16	of	of	ADP
issue-2313	134	17	its	its	PRON
issue-2313	134	18	signs	sign	NOUN
issue-2313	134	19	.	.	PUNCT
issue-2313	135	1	state	state	NOUN
issue-2313	135	2	coercion	coercion	NOUN
issue-2313	135	3	is	be	AUX
issue-2313	135	4	fixed	fix	VERB
issue-2313	135	5	in	in	ADP
issue-2313	135	6	the	the	DET
issue-2313	135	7	sanction	sanction	NOUN
issue-2313	135	8	of	of	ADP
issue-2313	135	9	the	the	DET
issue-2313	135	10	financial	financial	ADJ
issue-2313	135	11	norm	norm	NOUN
issue-2313	135	12	,	,	PUNCT
issue-2313	135	13	and	and	CCONJ
issue-2313	135	14	in	in	ADP
issue-2313	135	15	the	the	DET
issue-2313	135	16	case	case	NOUN
issue-2313	135	17	of	of	ADP
issue-2313	135	18	its	its	PRON
issue-2313	135	19	application	application	NOUN
issue-2313	135	20	it	it	PRON
issue-2313	135	21	is	be	AUX
issue-2313	135	22	objectified	objectified	ADJ
issue-2313	135	23	in	in	ADP
issue-2313	135	24	the	the	DET
issue-2313	135	25	consequences	consequence	NOUN
issue-2313	135	26	of	of	ADP
issue-2313	135	27	a	a	DET
issue-2313	135	28	property	property	NOUN
issue-2313	135	29	,	,	PUNCT
issue-2313	135	30	organisational	organisational	ADJ
issue-2313	135	31	and	and	CCONJ
issue-2313	135	32	non	non	ADJ
issue-2313	135	33	-	-	ADJ
issue-2313	135	34	property	property	ADJ
issue-2313	135	35	nature	nature	NOUN
issue-2313	135	36	.	.	PUNCT
issue-2313	136	1	o.	o.	PROPN
issue-2313	136	2	vasilik	vasilik	PROPN
issue-2313	136	3	understands	understand	VERB
issue-2313	136	4	the	the	DET
issue-2313	136	5	use	use	NOUN
issue-2313	136	6	of	of	ADP
issue-2313	136	7	punitive	punitive	ADJ
issue-2313	136	8	and	and	CCONJ
issue-2313	136	9	restorative	restorative	ADJ
issue-2313	136	10	sanctions	sanction	NOUN
issue-2313	136	11	under	under	ADP
issue-2313	136	12	tax	tax	NOUN
issue-2313	136	13	liability	liability	NOUN
issue-2313	136	14	(	(	PUNCT
issue-2313	136	15	vasilik	vasilik	ADJ
issue-2313	136	16	,	,	PUNCT
issue-2313	136	17	2013	2013	NUM
issue-2313	136	18	)	)	PUNCT
issue-2313	136	19	.	.	PUNCT
issue-2313	137	1	a.	a.	PROPN
issue-2313	137	2	litvintseva	litvintseva	PROPN
issue-2313	137	3	considers	consider	VERB
issue-2313	137	4	tax	tax	NOUN
issue-2313	137	5	liability	liability	NOUN
issue-2313	137	6	as	as	ADP
issue-2313	137	7	the	the	DET
issue-2313	137	8	application	application	NOUN
issue-2313	137	9	of	of	ADP
issue-2313	137	10	sanctions	sanction	NOUN
issue-2313	137	11	(	(	PUNCT
issue-2313	137	12	litvintseva	litvintseva	PROPN
issue-2313	137	13	,	,	PUNCT
issue-2313	137	14	2016	2016	NUM
issue-2313	137	15	)	)	PUNCT
issue-2313	137	16	.	.	PUNCT
issue-2313	138	1	o.	o.	PROPN
issue-2313	138	2	romanenko	romanenko	PROPN
issue-2313	138	3	believes	believe	VERB
issue-2313	138	4	that	that	SCONJ
issue-2313	138	5	"	"	PUNCT
issue-2313	138	6	tax	tax	NOUN
issue-2313	138	7	liability	liability	NOUN
issue-2313	138	8	is	be	AUX
issue-2313	138	9	the	the	DET
issue-2313	138	10	application	application	NOUN
issue-2313	138	11	of	of	ADP
issue-2313	138	12	tax	tax	NOUN
issue-2313	138	13	sanctions	sanction	NOUN
issue-2313	138	14	for	for	ADP
issue-2313	138	15	the	the	DET
issue-2313	138	16	commission	commission	NOUN
issue-2313	138	17	of	of	ADP
issue-2313	138	18	tax	tax	NOUN
issue-2313	138	19	offences	offence	NOUN
issue-2313	138	20	by	by	ADP
issue-2313	138	21	authorised	authorise	VERB
issue-2313	138	22	bodies	body	NOUN
issue-2313	138	23	to	to	ADP
issue-2313	138	24	offenders	offender	NOUN
issue-2313	138	25	(	(	PUNCT
issue-2313	138	26	taxpayers	taxpayer	NOUN
issue-2313	138	27	and	and	CCONJ
issue-2313	138	28	other	other	ADJ
issue-2313	138	29	persons	person	NOUN
issue-2313	138	30	)	)	PUNCT
issue-2313	138	31	"	"	PUNCT
issue-2313	138	32	(	(	PUNCT
issue-2313	138	33	romanenko	romanenko	PROPN
issue-2313	138	34	,	,	PUNCT
issue-2313	138	35	2016	2016	NUM
issue-2313	138	36	)	)	PUNCT
issue-2313	138	37	.	.	PUNCT
issue-2313	139	1	proponents	proponent	NOUN
issue-2313	139	2	of	of	ADP
issue-2313	139	3	the	the	DET
issue-2313	139	4	concept	concept	NOUN
issue-2313	139	5	of	of	ADP
issue-2313	139	6	"	"	PUNCT
issue-2313	139	7	financial	financial	ADJ
issue-2313	139	8	responsibility	responsibility	NOUN
issue-2313	139	9	–	–	PUNCT
issue-2313	139	10	enforcement	enforcement	NOUN
issue-2313	139	11	of	of	ADP
issue-2313	139	12	sanctions	sanction	NOUN
issue-2313	139	13	"	"	PUNCT
issue-2313	139	14	overlook	overlook	VERB
issue-2313	139	15	another	another	DET
issue-2313	139	16	important	important	ADJ
issue-2313	139	17	point	point	NOUN
issue-2313	139	18	.	.	PUNCT
issue-2313	140	1	an	an	DET
issue-2313	140	2	essential	essential	ADJ
issue-2313	140	3	feature	feature	NOUN
issue-2313	140	4	of	of	ADP
issue-2313	140	5	any	any	DET
issue-2313	140	6	kind	kind	NOUN
issue-2313	140	7	of	of	ADP
issue-2313	140	8	legal	legal	ADJ
issue-2313	140	9	responsibility	responsibility	NOUN
issue-2313	140	10	is	be	AUX
issue-2313	140	11	the	the	DET
issue-2313	140	12	state	state	NOUN
issue-2313	140	13	's	's	PART
issue-2313	140	14	condemnation	condemnation	NOUN
issue-2313	140	15	of	of	ADP
issue-2313	140	16	the	the	DET
issue-2313	140	17	offender	offender	NOUN
issue-2313	140	18	.	.	PUNCT
issue-2313	141	1	condemnation	condemnation	NOUN
issue-2313	141	2	(	(	PUNCT
issue-2313	141	3	assessment	assessment	NOUN
issue-2313	141	4	)	)	PUNCT
issue-2313	141	5	characterises	characterise	VERB
issue-2313	141	6	financial	financial	ADJ
issue-2313	141	7	responsibility	responsibility	NOUN
issue-2313	141	8	.	.	PUNCT
issue-2313	142	1	the	the	DET
issue-2313	142	2	decision	decision	NOUN
issue-2313	142	3	of	of	ADP
issue-2313	142	4	the	the	DET
issue-2313	142	5	competent	competent	ADJ
issue-2313	142	6	authority	authority	NOUN
issue-2313	142	7	to	to	PART
issue-2313	142	8	impose	impose	VERB
issue-2313	142	9	financial	financial	ADJ
issue-2313	142	10	liability	liability	NOUN
issue-2313	142	11	is	be	AUX
issue-2313	142	12	a	a	DET
issue-2313	142	13	negative	negative	ADJ
issue-2313	142	14	assessment	assessment	NOUN
issue-2313	142	15	of	of	ADP
issue-2313	142	16	the	the	DET
issue-2313	142	17	identity	identity	NOUN
issue-2313	142	18	of	of	ADP
issue-2313	142	19	the	the	DET
issue-2313	142	20	financial	financial	ADJ
issue-2313	142	21	offender	offender	NOUN
issue-2313	142	22	and	and	CCONJ
issue-2313	142	23	the	the	DET
issue-2313	142	24	act	act	NOUN
issue-2313	142	25	committed	commit	VERB
issue-2313	142	26	by	by	ADP
issue-2313	142	27	the	the	DET
issue-2313	142	28	offender	offender	NOUN
issue-2313	142	29	.	.	PUNCT
issue-2313	143	1	only	only	ADV
issue-2313	143	2	on	on	ADP
issue-2313	143	3	the	the	DET
issue-2313	143	4	basis	basis	NOUN
issue-2313	143	5	of	of	ADP
issue-2313	143	6	the	the	DET
issue-2313	143	7	condemnation	condemnation	NOUN
issue-2313	143	8	(	(	PUNCT
issue-2313	143	9	assessment	assessment	NOUN
issue-2313	143	10	)	)	PUNCT
issue-2313	143	11	of	of	ADP
issue-2313	143	12	the	the	DET
issue-2313	143	13	offender	offender	NOUN
issue-2313	143	14	's	's	PART
issue-2313	143	15	actions	action	NOUN
issue-2313	143	16	is	be	AUX
issue-2313	143	17	it	it	PRON
issue-2313	143	18	possible	possible	ADJ
issue-2313	143	19	to	to	PART
issue-2313	143	20	implement	implement	VERB
issue-2313	143	21	a	a	DET
issue-2313	143	22	measure	measure	NOUN
issue-2313	143	23	of	of	ADP
issue-2313	143	24	financial	financial	ADJ
issue-2313	143	25	responsibility	responsibility	NOUN
issue-2313	143	26	provided	provide	VERB
issue-2313	143	27	for	for	ADP
issue-2313	143	28	by	by	ADP
issue-2313	143	29	the	the	DET
issue-2313	143	30	sanction	sanction	NOUN
issue-2313	143	31	of	of	ADP
issue-2313	143	32	the	the	DET
issue-2313	143	33	financial	financial	ADJ
issue-2313	143	34	norm	norm	NOUN
issue-2313	143	35	.	.	PUNCT
issue-2313	144	1	the	the	DET
issue-2313	144	2	decision	decision	NOUN
issue-2313	144	3	of	of	ADP
issue-2313	144	4	the	the	DET
issue-2313	144	5	competent	competent	ADJ
issue-2313	144	6	authority	authority	NOUN
issue-2313	144	7	shall	shall	AUX
issue-2313	144	8	contain	contain	VERB
issue-2313	144	9	a	a	DET
issue-2313	144	10	condemnation	condemnation	NOUN
issue-2313	144	11	of	of	ADP
issue-2313	144	12	the	the	DET
issue-2313	144	13	actions	action	NOUN
issue-2313	144	14	of	of	ADP
issue-2313	144	15	the	the	DET
issue-2313	144	16	financial	financial	ADJ
issue-2313	144	17	offender	offender	NOUN
issue-2313	144	18	.	.	PUNCT
issue-2313	145	1	without	without	ADP
issue-2313	145	2	the	the	DET
issue-2313	145	3	conviction	conviction	NOUN
issue-2313	145	4	of	of	ADP
issue-2313	145	5	a	a	DET
issue-2313	145	6	financial	financial	ADJ
issue-2313	145	7	offender	offender	NOUN
issue-2313	145	8	,	,	PUNCT
issue-2313	145	9	it	it	PRON
issue-2313	145	10	is	be	AUX
issue-2313	145	11	impossible	impossible	ADJ
issue-2313	145	12	to	to	PART
issue-2313	145	13	apply	apply	VERB
issue-2313	145	14	a	a	DET
issue-2313	145	15	financial	financial	ADJ
issue-2313	145	16	sanction	sanction	NOUN
issue-2313	145	17	.	.	PUNCT
issue-2313	146	1	consequently	consequently	ADV
issue-2313	146	2	,	,	PUNCT
issue-2313	146	3	the	the	DET
issue-2313	146	4	condemnation	condemnation	NOUN
issue-2313	146	5	expressed	express	VERB
issue-2313	146	6	in	in	ADP
issue-2313	146	7	the	the	DET
issue-2313	146	8	decision	decision	NOUN
issue-2313	146	9	of	of	ADP
issue-2313	146	10	the	the	DET
issue-2313	146	11	authority	authority	NOUN
issue-2313	146	12	authorised	authorise	VERB
issue-2313	146	13	to	to	PART
issue-2313	146	14	apply	apply	VERB
issue-2313	146	15	financial	financial	ADJ
issue-2313	146	16	liability	liability	NOUN
issue-2313	146	17	measures	measure	NOUN
issue-2313	146	18	is	be	AUX
issue-2313	146	19	a	a	DET
issue-2313	146	20	mandatory	mandatory	ADJ
issue-2313	146	21	sign	sign	NOUN
issue-2313	146	22	of	of	ADP
issue-2313	146	23	financial	financial	ADJ
issue-2313	146	24	liability	liability	NOUN
issue-2313	146	25	(	(	PUNCT
issue-2313	146	26	oparin	oparin	NOUN
issue-2313	146	27	,	,	PUNCT
issue-2313	146	28	2011	2011	NUM
issue-2313	146	29	)	)	PUNCT
issue-2313	146	30	.	.	PUNCT
issue-2313	147	1	baltic	baltic	PROPN
issue-2313	147	2	journal	journal	PROPN
issue-2313	147	3	of	of	ADP
issue-2313	147	4	economic	economic	ADJ
issue-2313	147	5	studies	study	NOUN
issue-2313	147	6	77	77	NUM
issue-2313	147	7	vol	vol	NOUN
issue-2313	147	8	.	.	PROPN
issue-2313	148	1	10	10	NUM
issue-2313	148	2	no	no	NOUN
issue-2313	148	3	.	.	NOUN
issue-2313	148	4	1	1	NUM
issue-2313	148	5	,	,	PUNCT
issue-2313	148	6	2024	2024	NUM
issue-2313	148	7	the	the	DET
issue-2313	148	8	negative	negative	ADJ
issue-2313	148	9	aspect	aspect	NOUN
issue-2313	148	10	of	of	ADP
issue-2313	148	11	financial	financial	ADJ
issue-2313	148	12	responsibility	responsibility	NOUN
issue-2313	148	13	is	be	AUX
issue-2313	148	14	realised	realise	VERB
issue-2313	148	15	in	in	ADP
issue-2313	148	16	financial	financial	ADJ
issue-2313	148	17	legal	legal	ADJ
issue-2313	148	18	relations	relation	NOUN
issue-2313	148	19	and	and	CCONJ
issue-2313	148	20	is	be	AUX
issue-2313	148	21	inseparable	inseparable	ADJ
issue-2313	148	22	from	from	ADP
issue-2313	148	23	them	they	PRON
issue-2313	148	24	.	.	PUNCT
issue-2313	149	1	thus	thus	ADV
issue-2313	149	2	,	,	PUNCT
issue-2313	149	3	the	the	DET
issue-2313	149	4	implementation	implementation	NOUN
issue-2313	149	5	of	of	ADP
issue-2313	149	6	the	the	DET
issue-2313	149	7	negative	negative	ADJ
issue-2313	149	8	aspect	aspect	NOUN
issue-2313	149	9	of	of	ADP
issue-2313	149	10	financial	financial	ADJ
issue-2313	149	11	responsibility	responsibility	NOUN
issue-2313	149	12	in	in	ADP
issue-2313	149	13	a	a	DET
issue-2313	149	14	protective	protective	ADJ
issue-2313	149	15	legal	legal	ADJ
issue-2313	149	16	relationship	relationship	NOUN
issue-2313	149	17	should	should	AUX
issue-2313	149	18	be	be	AUX
issue-2313	149	19	recognised	recognise	VERB
issue-2313	149	20	as	as	ADP
issue-2313	149	21	another	another	DET
issue-2313	149	22	important	important	ADJ
issue-2313	149	23	sign	sign	NOUN
issue-2313	149	24	of	of	ADP
issue-2313	149	25	financial	financial	ADJ
issue-2313	149	26	responsibility	responsibility	NOUN
issue-2313	149	27	.	.	PUNCT
issue-2313	150	1	hence	hence	ADV
issue-2313	150	2	,	,	PUNCT
issue-2313	150	3	the	the	DET
issue-2313	150	4	negative	negative	ADJ
issue-2313	150	5	aspect	aspect	NOUN
issue-2313	150	6	of	of	ADP
issue-2313	150	7	the	the	DET
issue-2313	150	8	implementation	implementation	NOUN
issue-2313	150	9	of	of	ADP
issue-2313	150	10	financial	financial	ADJ
issue-2313	150	11	responsibility	responsibility	NOUN
issue-2313	150	12	is	be	AUX
issue-2313	150	13	an	an	DET
issue-2313	150	14	additional	additional	ADJ
issue-2313	150	15	financial	financial	ADJ
issue-2313	150	16	and	and	CCONJ
issue-2313	150	17	legal	legal	ADJ
issue-2313	150	18	obligation	obligation	NOUN
issue-2313	150	19	provided	provide	VERB
issue-2313	150	20	by	by	ADP
issue-2313	150	21	the	the	DET
issue-2313	150	22	state	state	NOUN
issue-2313	150	23	coercion	coercion	NOUN
issue-2313	150	24	to	to	PART
issue-2313	150	25	undergo	undergo	VERB
issue-2313	150	26	condemnation	condemnation	NOUN
issue-2313	150	27	and	and	CCONJ
issue-2313	150	28	restrictions	restriction	NOUN
issue-2313	150	29	of	of	ADP
issue-2313	150	30	a	a	DET
issue-2313	150	31	property	property	NOUN
issue-2313	150	32	or	or	CCONJ
issue-2313	150	33	nonproperty	nonproperty	NOUN
issue-2313	150	34	nature	nature	NOUN
issue-2313	150	35	,	,	PUNCT
issue-2313	150	36	implemented	implement	VERB
issue-2313	150	37	in	in	ADP
issue-2313	150	38	a	a	DET
issue-2313	150	39	protective	protective	ADJ
issue-2313	150	40	legal	legal	ADJ
issue-2313	150	41	relationship	relationship	NOUN
issue-2313	150	42	of	of	ADP
issue-2313	150	43	financial	financial	ADJ
issue-2313	150	44	responsibility	responsibility	NOUN
issue-2313	150	45	.	.	PUNCT
issue-2313	151	1	summarizing	summarize	VERB
issue-2313	151	2	the	the	DET
issue-2313	151	3	above	above	ADJ
issue-2313	151	4	,	,	PUNCT
issue-2313	151	5	financial	financial	ADJ
issue-2313	151	6	responsibility	responsibility	NOUN
issue-2313	151	7	in	in	ADP
issue-2313	151	8	ukraine	ukraine	NOUN
issue-2313	151	9	can	can	AUX
issue-2313	151	10	be	be	AUX
issue-2313	151	11	defined	define	VERB
issue-2313	151	12	as	as	ADP
issue-2313	151	13	the	the	DET
issue-2313	151	14	legal	legal	ADJ
issue-2313	151	15	obligation	obligation	NOUN
issue-2313	151	16	of	of	ADP
issue-2313	151	17	subjects	subject	NOUN
issue-2313	151	18	of	of	ADP
issue-2313	151	19	financial	financial	ADJ
issue-2313	151	20	legal	legal	ADJ
issue-2313	151	21	relations	relation	NOUN
issue-2313	151	22	to	to	PART
issue-2313	151	23	comply	comply	VERB
issue-2313	151	24	with	with	ADP
issue-2313	151	25	the	the	DET
issue-2313	151	26	requirements	requirement	NOUN
issue-2313	151	27	of	of	ADP
issue-2313	151	28	financial	financial	ADJ
issue-2313	151	29	legislation	legislation	NOUN
issue-2313	151	30	,	,	PUNCT
issue-2313	151	31	implemented	implement	VERB
issue-2313	151	32	in	in	ADP
issue-2313	151	33	lawful	lawful	ADJ
issue-2313	151	34	behaviour	behaviour	NOUN
issue-2313	151	35	,	,	PUNCT
issue-2313	151	36	and	and	CCONJ
issue-2313	151	37	in	in	ADP
issue-2313	151	38	the	the	DET
issue-2313	151	39	case	case	NOUN
issue-2313	151	40	of	of	ADP
issue-2313	151	41	a	a	DET
issue-2313	151	42	financial	financial	ADJ
issue-2313	151	43	offence	offence	NOUN
issue-2313	151	44	,	,	PUNCT
issue-2313	151	45	the	the	DET
issue-2313	151	46	obligation	obligation	NOUN
issue-2313	151	47	of	of	ADP
issue-2313	151	48	the	the	DET
issue-2313	151	49	offender	offender	NOUN
issue-2313	151	50	to	to	PART
issue-2313	151	51	undergo	undergo	VERB
issue-2313	151	52	condemnation	condemnation	NOUN
issue-2313	151	53	and	and	CCONJ
issue-2313	151	54	restrictions	restriction	NOUN
issue-2313	151	55	of	of	ADP
issue-2313	151	56	a	a	DET
issue-2313	151	57	property	property	NOUN
issue-2313	151	58	or	or	CCONJ
issue-2313	151	59	non	non	ADJ
issue-2313	151	60	-	-	ADJ
issue-2313	151	61	property	property	ADJ
issue-2313	151	62	nature	nature	NOUN
issue-2313	151	63	.	.	PUNCT
issue-2313	152	1	4	4	X
issue-2313	152	2	.	.	NUM
issue-2313	152	3	problems	problem	NOUN
issue-2313	152	4	of	of	ADP
issue-2313	152	5	financial	financial	ADJ
issue-2313	152	6	responsibility	responsibility	NOUN
issue-2313	152	7	in	in	ADP
issue-2313	152	8	ukraine	ukraine	NOUN
issue-2313	152	9	the	the	DET
issue-2313	152	10	study	study	NOUN
issue-2313	152	11	of	of	ADP
issue-2313	152	12	the	the	DET
issue-2313	152	13	concept	concept	NOUN
issue-2313	152	14	of	of	ADP
issue-2313	152	15	"	"	PUNCT
issue-2313	152	16	legal	legal	ADJ
issue-2313	152	17	responsibility	responsibility	NOUN
issue-2313	152	18	"	"	PUNCT
issue-2313	152	19	,	,	PUNCT
issue-2313	152	20	as	as	ADV
issue-2313	152	21	well	well	ADV
issue-2313	152	22	as	as	ADP
issue-2313	152	23	the	the	DET
issue-2313	152	24	tasks	task	NOUN
issue-2313	152	25	assigned	assign	VERB
issue-2313	152	26	to	to	ADP
issue-2313	152	27	it	it	PRON
issue-2313	152	28	,	,	PUNCT
issue-2313	152	29	goals	goal	NOUN
issue-2313	152	30	and	and	CCONJ
issue-2313	152	31	the	the	DET
issue-2313	152	32	process	process	NOUN
issue-2313	152	33	of	of	ADP
issue-2313	152	34	forming	form	VERB
issue-2313	152	35	its	its	PRON
issue-2313	152	36	functions	function	NOUN
issue-2313	152	37	,	,	PUNCT
issue-2313	152	38	has	have	VERB
issue-2313	152	39	not	not	PART
issue-2313	152	40	only	only	ADV
issue-2313	152	41	a	a	DET
issue-2313	152	42	cognitive	cognitive	ADJ
issue-2313	152	43	and	and	CCONJ
issue-2313	152	44	applied	applied	ADJ
issue-2313	152	45	nature	nature	NOUN
issue-2313	152	46	,	,	PUNCT
issue-2313	152	47	but	but	CCONJ
issue-2313	152	48	also	also	ADV
issue-2313	152	49	the	the	DET
issue-2313	152	50	nature	nature	NOUN
issue-2313	152	51	of	of	ADP
issue-2313	152	52	assessing	assess	VERB
issue-2313	152	53	the	the	DET
issue-2313	152	54	consequences	consequence	NOUN
issue-2313	152	55	of	of	ADP
issue-2313	152	56	the	the	DET
issue-2313	152	57	introduction	introduction	NOUN
issue-2313	152	58	of	of	ADP
issue-2313	152	59	legal	legal	ADJ
issue-2313	152	60	policy	policy	NOUN
issue-2313	152	61	(	(	PUNCT
issue-2313	152	62	gega	gega	NOUN
issue-2313	152	63	,	,	PUNCT
issue-2313	152	64	2011	2011	NUM
issue-2313	152	65	)	)	PUNCT
issue-2313	152	66	.	.	PUNCT
issue-2313	153	1	this	this	PRON
issue-2313	153	2	makes	make	VERB
issue-2313	153	3	it	it	PRON
issue-2313	153	4	possible	possible	ADJ
issue-2313	153	5	to	to	PART
issue-2313	153	6	better	well	ADV
issue-2313	153	7	understand	understand	VERB
issue-2313	153	8	the	the	DET
issue-2313	153	9	aims	aim	NOUN
issue-2313	153	10	and	and	CCONJ
issue-2313	153	11	objectives	objective	NOUN
issue-2313	153	12	of	of	ADP
issue-2313	153	13	ukraine	ukraine	NOUN
issue-2313	153	14	's	's	PART
issue-2313	153	15	legal	legal	ADJ
issue-2313	153	16	policy	policy	NOUN
issue-2313	153	17	to	to	PART
issue-2313	153	18	create	create	VERB
issue-2313	153	19	a	a	DET
issue-2313	153	20	true	true	ADJ
issue-2313	153	21	rule	rule	NOUN
issue-2313	153	22	of	of	ADP
issue-2313	153	23	law	law	NOUN
issue-2313	153	24	,	,	PUNCT
issue-2313	153	25	to	to	PART
issue-2313	153	26	ensure	ensure	VERB
issue-2313	153	27	an	an	DET
issue-2313	153	28	unprecedentedly	unprecedentedly	ADV
issue-2313	153	29	high	high	ADJ
issue-2313	153	30	level	level	NOUN
issue-2313	153	31	of	of	ADP
issue-2313	153	32	law	law	NOUN
issue-2313	153	33	and	and	CCONJ
issue-2313	153	34	order	order	NOUN
issue-2313	153	35	,	,	PUNCT
issue-2313	153	36	as	as	ADV
issue-2313	153	37	well	well	ADV
issue-2313	153	38	as	as	ADP
issue-2313	153	39	the	the	DET
issue-2313	153	40	organisation	organisation	NOUN
issue-2313	153	41	of	of	ADP
issue-2313	153	42	guaranteed	guarantee	VERB
issue-2313	153	43	and	and	CCONJ
issue-2313	153	44	impeccable	impeccable	ADJ
issue-2313	153	45	protection	protection	NOUN
issue-2313	153	46	of	of	ADP
issue-2313	153	47	human	human	ADJ
issue-2313	153	48	rights	right	NOUN
issue-2313	153	49	,	,	PUNCT
issue-2313	153	50	allows	allow	VERB
issue-2313	153	51	to	to	PART
issue-2313	153	52	correctly	correctly	ADV
issue-2313	153	53	understand	understand	VERB
issue-2313	153	54	the	the	DET
issue-2313	153	55	essence	essence	NOUN
issue-2313	153	56	of	of	ADP
issue-2313	153	57	social	social	ADJ
issue-2313	153	58	and	and	CCONJ
issue-2313	153	59	legal	legal	ADJ
issue-2313	153	60	justice	justice	NOUN
issue-2313	153	61	provided	provide	VERB
issue-2313	153	62	and	and	CCONJ
issue-2313	153	63	implemented	implement	VERB
issue-2313	153	64	by	by	ADP
issue-2313	153	65	the	the	DET
issue-2313	153	66	state	state	NOUN
issue-2313	153	67	.	.	PUNCT
issue-2313	154	1	the	the	DET
issue-2313	154	2	analysis	analysis	NOUN
issue-2313	154	3	of	of	ADP
issue-2313	154	4	the	the	DET
issue-2313	154	5	content	content	NOUN
issue-2313	154	6	and	and	CCONJ
issue-2313	154	7	characteristics	characteristic	NOUN
issue-2313	154	8	of	of	ADP
issue-2313	154	9	legal	legal	ADJ
issue-2313	154	10	responsibility	responsibility	NOUN
issue-2313	154	11	,	,	PUNCT
issue-2313	154	12	as	as	ADV
issue-2313	154	13	well	well	ADV
issue-2313	154	14	as	as	ADP
issue-2313	154	15	the	the	DET
issue-2313	154	16	problems	problem	NOUN
issue-2313	154	17	related	relate	VERB
issue-2313	154	18	to	to	ADP
issue-2313	154	19	the	the	DET
issue-2313	154	20	legality	legality	NOUN
issue-2313	154	21	of	of	ADP
issue-2313	154	22	the	the	DET
issue-2313	154	23	legal	legal	ADJ
issue-2313	154	24	grounds	ground	NOUN
issue-2313	154	25	for	for	ADP
issue-2313	154	26	its	its	PRON
issue-2313	154	27	application	application	NOUN
issue-2313	154	28	,	,	PUNCT
issue-2313	154	29	makes	make	VERB
issue-2313	154	30	it	it	PRON
issue-2313	154	31	possible	possible	ADJ
issue-2313	154	32	to	to	PART
issue-2313	154	33	clarify	clarify	VERB
issue-2313	154	34	the	the	DET
issue-2313	154	35	functions	function	NOUN
issue-2313	154	36	inherent	inherent	ADJ
issue-2313	154	37	in	in	ADP
issue-2313	154	38	responsibility	responsibility	NOUN
issue-2313	154	39	,	,	PUNCT
issue-2313	154	40	to	to	PART
issue-2313	154	41	determine	determine	VERB
issue-2313	154	42	its	its	PRON
issue-2313	154	43	place	place	NOUN
issue-2313	154	44	,	,	PUNCT
issue-2313	154	45	role	role	NOUN
issue-2313	154	46	and	and	CCONJ
issue-2313	154	47	significance	significance	NOUN
issue-2313	154	48	in	in	ADP
issue-2313	154	49	the	the	DET
issue-2313	154	50	life	life	NOUN
issue-2313	154	51	of	of	ADP
issue-2313	154	52	society	society	NOUN
issue-2313	154	53	and	and	CCONJ
issue-2313	154	54	the	the	DET
issue-2313	154	55	state	state	NOUN
issue-2313	154	56	,	,	PUNCT
issue-2313	154	57	as	as	ADV
issue-2313	154	58	well	well	ADV
issue-2313	154	59	as	as	ADP
issue-2313	154	60	in	in	ADP
issue-2313	154	61	the	the	DET
issue-2313	154	62	mechanism	mechanism	NOUN
issue-2313	154	63	of	of	ADP
issue-2313	154	64	legal	legal	ADJ
issue-2313	154	65	regulation	regulation	NOUN
issue-2313	154	66	.	.	PUNCT
issue-2313	155	1	summarising	summarise	VERB
issue-2313	155	2	the	the	DET
issue-2313	155	3	positions	position	NOUN
issue-2313	155	4	of	of	ADP
issue-2313	155	5	various	various	ADJ
issue-2313	155	6	authors	author	NOUN
issue-2313	155	7	,	,	PUNCT
issue-2313	155	8	it	it	PRON
issue-2313	155	9	can	can	AUX
issue-2313	155	10	be	be	AUX
issue-2313	155	11	said	say	VERB
issue-2313	155	12	that	that	SCONJ
issue-2313	155	13	legal	legal	ADJ
issue-2313	155	14	responsibility	responsibility	NOUN
issue-2313	155	15	is	be	AUX
issue-2313	155	16	a	a	DET
issue-2313	155	17	responsibility	responsibility	NOUN
issue-2313	155	18	that	that	PRON
issue-2313	155	19	is	be	AUX
issue-2313	155	20	carried	carry	VERB
issue-2313	155	21	out	out	ADP
issue-2313	155	22	on	on	ADP
issue-2313	155	23	the	the	DET
issue-2313	155	24	basis	basis	NOUN
issue-2313	155	25	of	of	ADP
issue-2313	155	26	law	law	NOUN
issue-2313	155	27	and	and	CCONJ
issue-2313	155	28	state	state	NOUN
issue-2313	155	29	laws	law	NOUN
issue-2313	155	30	.	.	PUNCT
issue-2313	156	1	as	as	ADV
issue-2313	156	2	far	far	ADV
issue-2313	156	3	as	as	SCONJ
issue-2313	156	4	the	the	DET
issue-2313	156	5	offence	offence	NOUN
issue-2313	156	6	is	be	AUX
issue-2313	156	7	concerned	concern	VERB
issue-2313	156	8	,	,	PUNCT
issue-2313	156	9	it	it	PRON
issue-2313	156	10	falls	fall	VERB
issue-2313	156	11	under	under	ADP
issue-2313	156	12	legal	legal	ADJ
issue-2313	156	13	responsibility	responsibility	NOUN
issue-2313	156	14	.	.	PUNCT
issue-2313	157	1	in	in	ADP
issue-2313	157	2	other	other	ADJ
issue-2313	157	3	words	word	NOUN
issue-2313	157	4	,	,	PUNCT
issue-2313	157	5	it	it	PRON
issue-2313	157	6	is	be	AUX
issue-2313	157	7	thanks	thank	NOUN
issue-2313	157	8	to	to	ADP
issue-2313	157	9	the	the	DET
issue-2313	157	10	offense	offense	NOUN
issue-2313	157	11	that	that	SCONJ
issue-2313	157	12	it	it	PRON
issue-2313	157	13	is	be	AUX
issue-2313	157	14	possible	possible	ADJ
issue-2313	157	15	to	to	PART
issue-2313	157	16	reveal	reveal	VERB
issue-2313	157	17	the	the	DET
issue-2313	157	18	goals	goal	NOUN
issue-2313	157	19	,	,	PUNCT
issue-2313	157	20	functions	function	NOUN
issue-2313	157	21	and	and	CCONJ
issue-2313	157	22	principles	principle	NOUN
issue-2313	157	23	of	of	ADP
issue-2313	157	24	legal	legal	ADJ
issue-2313	157	25	responsibility	responsibility	NOUN
issue-2313	157	26	(	(	PUNCT
issue-2313	157	27	vasilik	vasilik	NOUN
issue-2313	157	28	,	,	PUNCT
issue-2313	157	29	2013	2013	NUM
issue-2313	157	30	)	)	PUNCT
issue-2313	157	31	.	.	PUNCT
issue-2313	158	1	despite	despite	SCONJ
issue-2313	158	2	the	the	DET
issue-2313	158	3	fact	fact	NOUN
issue-2313	158	4	that	that	SCONJ
issue-2313	158	5	financial	financial	ADJ
issue-2313	158	6	and	and	CCONJ
issue-2313	158	7	legal	legal	ADJ
issue-2313	158	8	infringements	infringement	NOUN
issue-2313	158	9	are	be	AUX
issue-2313	158	10	similar	similar	ADJ
issue-2313	158	11	in	in	ADP
issue-2313	158	12	appearance	appearance	NOUN
issue-2313	158	13	to	to	ADP
issue-2313	158	14	administrative	administrative	ADJ
issue-2313	158	15	and	and	CCONJ
issue-2313	158	16	disciplinary	disciplinary	ADJ
issue-2313	158	17	offences	offence	NOUN
issue-2313	158	18	,	,	PUNCT
issue-2313	158	19	they	they	PRON
issue-2313	158	20	are	be	AUX
issue-2313	158	21	a	a	DET
issue-2313	158	22	separate	separate	ADJ
issue-2313	158	23	type	type	NOUN
issue-2313	158	24	of	of	ADP
issue-2313	158	25	offence	offence	NOUN
issue-2313	158	26	,	,	PUNCT
issue-2313	158	27	where	where	SCONJ
issue-2313	158	28	an	an	DET
issue-2313	158	29	illegal	illegal	ADJ
issue-2313	158	30	act	act	NOUN
issue-2313	158	31	or	or	CCONJ
issue-2313	158	32	omission	omission	NOUN
issue-2313	158	33	within	within	ADP
issue-2313	158	34	the	the	DET
issue-2313	158	35	framework	framework	NOUN
issue-2313	158	36	of	of	ADP
issue-2313	158	37	an	an	DET
issue-2313	158	38	offence	offence	NOUN
issue-2313	158	39	may	may	AUX
issue-2313	158	40	give	give	VERB
issue-2313	158	41	rise	rise	NOUN
issue-2313	158	42	to	to	ADP
issue-2313	158	43	both	both	CCONJ
issue-2313	158	44	financial	financial	ADJ
issue-2313	158	45	and	and	CCONJ
issue-2313	158	46	administrative	administrative	ADJ
issue-2313	158	47	liability	liability	NOUN
issue-2313	158	48	.	.	PUNCT
issue-2313	159	1	however	however	ADV
issue-2313	159	2	,	,	PUNCT
issue-2313	159	3	in	in	ADP
issue-2313	159	4	addition	addition	NOUN
issue-2313	159	5	to	to	ADP
issue-2313	159	6	this	this	DET
issue-2313	159	7	generality	generality	NOUN
issue-2313	159	8	,	,	PUNCT
issue-2313	159	9	financial	financial	ADJ
issue-2313	159	10	and	and	CCONJ
issue-2313	159	11	legal	legal	ADJ
issue-2313	159	12	infringements	infringement	NOUN
issue-2313	159	13	differ	differ	VERB
issue-2313	159	14	from	from	ADP
issue-2313	159	15	the	the	DET
issue-2313	159	16	above	above	ADV
issue-2313	159	17	-	-	PUNCT
issue-2313	159	18	mentioned	mention	VERB
issue-2313	159	19	types	type	NOUN
issue-2313	159	20	of	of	ADP
issue-2313	159	21	liability	liability	NOUN
issue-2313	159	22	,	,	PUNCT
issue-2313	159	23	which	which	PRON
issue-2313	159	24	provide	provide	VERB
issue-2313	159	25	for	for	ADP
issue-2313	159	26	criminal	criminal	ADJ
issue-2313	159	27	and	and	CCONJ
issue-2313	159	28	administrative	administrative	ADJ
issue-2313	159	29	sanctions	sanction	NOUN
issue-2313	159	30	,	,	PUNCT
issue-2313	159	31	in	in	ADP
issue-2313	159	32	terms	term	NOUN
issue-2313	159	33	of	of	ADP
issue-2313	159	34	the	the	DET
issue-2313	159	35	composition	composition	NOUN
issue-2313	159	36	of	of	ADP
issue-2313	159	37	the	the	DET
issue-2313	159	38	offence	offence	NOUN
issue-2313	159	39	.	.	PUNCT
issue-2313	160	1	as	as	ADP
issue-2313	160	2	for	for	ADP
issue-2313	160	3	other	other	ADJ
issue-2313	160	4	characteristics	characteristic	NOUN
issue-2313	160	5	of	of	ADP
issue-2313	160	6	financial	financial	ADJ
issue-2313	160	7	and	and	CCONJ
issue-2313	160	8	administrative	administrative	ADJ
issue-2313	160	9	liability	liability	NOUN
issue-2313	160	10	,	,	PUNCT
issue-2313	160	11	it	it	PRON
issue-2313	160	12	should	should	AUX
issue-2313	160	13	be	be	AUX
issue-2313	160	14	noted	note	VERB
issue-2313	160	15	that	that	SCONJ
issue-2313	160	16	this	this	DET
issue-2313	160	17	type	type	NOUN
issue-2313	160	18	of	of	ADP
issue-2313	160	19	liability	liability	NOUN
issue-2313	160	20	is	be	AUX
issue-2313	160	21	distinguished	distinguish	VERB
issue-2313	160	22	from	from	ADP
issue-2313	160	23	other	other	ADJ
issue-2313	160	24	types	type	NOUN
issue-2313	160	25	of	of	ADP
issue-2313	160	26	liability	liability	NOUN
issue-2313	160	27	by	by	ADP
issue-2313	160	28	the	the	DET
issue-2313	160	29	subject	subject	NOUN
issue-2313	160	30	of	of	ADP
issue-2313	160	31	the	the	DET
issue-2313	160	32	offence	offence	NOUN
issue-2313	160	33	.	.	PUNCT
issue-2313	161	1	the	the	DET
issue-2313	161	2	subject	subject	NOUN
issue-2313	161	3	of	of	ADP
issue-2313	161	4	a	a	DET
issue-2313	161	5	financial	financial	ADJ
issue-2313	161	6	offence	offence	NOUN
issue-2313	161	7	is	be	AUX
issue-2313	161	8	,	,	PUNCT
issue-2313	161	9	as	as	ADP
issue-2313	161	10	a	a	DET
issue-2313	161	11	rule	rule	NOUN
issue-2313	161	12	,	,	PUNCT
issue-2313	161	13	a	a	DET
issue-2313	161	14	participant	participant	NOUN
issue-2313	161	15	in	in	ADP
issue-2313	161	16	financial	financial	ADJ
issue-2313	161	17	activity	activity	NOUN
issue-2313	161	18	(	(	PUNCT
issue-2313	161	19	organisation	organisation	NOUN
issue-2313	161	20	)	)	PUNCT
issue-2313	161	21	that	that	PRON
issue-2313	161	22	does	do	AUX
issue-2313	161	23	not	not	PART
issue-2313	161	24	fulfil	fulfil	VERB
issue-2313	161	25	the	the	DET
issue-2313	161	26	financial	financial	ADJ
issue-2313	161	27	obligations	obligation	NOUN
issue-2313	161	28	assigned	assign	VERB
issue-2313	161	29	to	to	ADP
issue-2313	161	30	it	it	PRON
issue-2313	161	31	,	,	PUNCT
issue-2313	161	32	while	while	SCONJ
issue-2313	161	33	the	the	DET
issue-2313	161	34	subject	subject	NOUN
issue-2313	161	35	of	of	ADP
issue-2313	161	36	an	an	DET
issue-2313	161	37	administrative	administrative	ADJ
issue-2313	161	38	offence	offence	NOUN
issue-2313	161	39	is	be	AUX
issue-2313	161	40	an	an	DET
issue-2313	161	41	official	official	NOUN
issue-2313	161	42	of	of	ADP
issue-2313	161	43	the	the	DET
issue-2313	161	44	organisation	organisation	NOUN
issue-2313	161	45	that	that	PRON
issue-2313	161	46	committed	commit	VERB
issue-2313	161	47	the	the	DET
issue-2313	161	48	financial	financial	ADJ
issue-2313	161	49	offence	offence	NOUN
issue-2313	161	50	(	(	PUNCT
issue-2313	161	51	romanyuk	romanyuk	NOUN
issue-2313	161	52	,	,	PUNCT
issue-2313	161	53	2019	2019	NUM
issue-2313	161	54	)	)	PUNCT
issue-2313	161	55	.	.	PUNCT
issue-2313	162	1	this	this	DET
issue-2313	162	2	paper	paper	NOUN
issue-2313	162	3	suggests	suggest	VERB
issue-2313	162	4	that	that	SCONJ
issue-2313	162	5	the	the	DET
issue-2313	162	6	consolidation	consolidation	NOUN
issue-2313	162	7	in	in	ADP
issue-2313	162	8	ukraine	ukraine	NOUN
issue-2313	162	9	of	of	ADP
issue-2313	162	10	two	two	NUM
issue-2313	162	11	relatively	relatively	ADV
issue-2313	162	12	independent	independent	ADJ
issue-2313	162	13	types	type	NOUN
issue-2313	162	14	of	of	ADP
issue-2313	162	15	state	state	NOUN
issue-2313	162	16	coercion	coercion	NOUN
issue-2313	162	17	of	of	ADP
issue-2313	162	18	different	different	ADJ
issue-2313	162	19	nature	nature	NOUN
issue-2313	162	20	in	in	ADP
issue-2313	162	21	one	one	NUM
issue-2313	162	22	legal	legal	ADJ
issue-2313	162	23	provision	provision	NOUN
issue-2313	162	24	is	be	AUX
issue-2313	162	25	currently	currently	ADV
issue-2313	162	26	due	due	ADJ
issue-2313	162	27	to	to	ADP
issue-2313	162	28	the	the	DET
issue-2313	162	29	purposes	purpose	NOUN
issue-2313	162	30	of	of	ADP
issue-2313	162	31	punishment	punishment	NOUN
issue-2313	162	32	,	,	PUNCT
issue-2313	162	33	i.e.	i.e.	X
issue-2313	162	34	,	,	PUNCT
issue-2313	162	35	in	in	ADP
issue-2313	162	36	practice	practice	NOUN
issue-2313	162	37	,	,	PUNCT
issue-2313	162	38	when	when	SCONJ
issue-2313	162	39	combining	combine	VERB
issue-2313	162	40	legal	legal	ADJ
issue-2313	162	41	violations	violation	NOUN
issue-2313	162	42	of	of	ADP
issue-2313	162	43	the	the	DET
issue-2313	162	44	same	same	ADJ
issue-2313	162	45	area	area	NOUN
issue-2313	162	46	of	of	ADP
issue-2313	162	47	activity	activity	NOUN
issue-2313	162	48	,	,	PUNCT
issue-2313	162	49	it	it	PRON
issue-2313	162	50	is	be	AUX
issue-2313	162	51	necessary	necessary	ADJ
issue-2313	162	52	to	to	PART
issue-2313	162	53	establish	establish	VERB
issue-2313	162	54	both	both	DET
issue-2313	162	55	punitive	punitive	ADJ
issue-2313	162	56	and	and	CCONJ
issue-2313	162	57	restorative	restorative	ADJ
issue-2313	162	58	liability	liability	NOUN
issue-2313	162	59	measures	measure	NOUN
issue-2313	162	60	,	,	PUNCT
issue-2313	162	61	and	and	CCONJ
issue-2313	162	62	in	in	ADP
issue-2313	162	63	some	some	DET
issue-2313	162	64	cases	case	NOUN
issue-2313	162	65	,	,	PUNCT
issue-2313	162	66	if	if	SCONJ
issue-2313	162	67	the	the	DET
issue-2313	162	68	offence	offence	NOUN
issue-2313	162	69	poses	pose	VERB
issue-2313	162	70	a	a	DET
issue-2313	162	71	great	great	ADJ
issue-2313	162	72	public	public	ADJ
issue-2313	162	73	danger	danger	NOUN
issue-2313	162	74	,	,	PUNCT
issue-2313	162	75	fines	fine	NOUN
issue-2313	162	76	should	should	AUX
issue-2313	162	77	also	also	ADV
issue-2313	162	78	be	be	AUX
issue-2313	162	79	applied	apply	VERB
issue-2313	162	80	.	.	PUNCT
issue-2313	163	1	an	an	DET
issue-2313	163	2	entity	entity	NOUN
issue-2313	163	3	that	that	PRON
issue-2313	163	4	has	have	AUX
issue-2313	163	5	breached	breach	VERB
issue-2313	163	6	an	an	DET
issue-2313	163	7	obligation	obligation	NOUN
issue-2313	163	8	not	not	PART
issue-2313	163	9	related	relate	VERB
issue-2313	163	10	to	to	ADP
issue-2313	163	11	business	business	NOUN
issue-2313	163	12	activities	activity	NOUN
issue-2313	163	13	is	be	AUX
issue-2313	163	14	liable	liable	ADJ
issue-2313	163	15	for	for	ADP
issue-2313	163	16	the	the	DET
issue-2313	163	17	offence	offence	NOUN
issue-2313	163	18	if	if	SCONJ
issue-2313	163	19	it	it	PRON
issue-2313	163	20	is	be	AUX
issue-2313	163	21	guilty	guilty	ADJ
issue-2313	163	22	.	.	PUNCT
issue-2313	164	1	furthermore	furthermore	ADV
issue-2313	164	2	,	,	PUNCT
issue-2313	164	3	the	the	DET
issue-2313	164	4	debtor	debtor	NOUN
issue-2313	164	5	may	may	AUX
issue-2313	164	6	be	be	AUX
issue-2313	164	7	held	hold	VERB
issue-2313	164	8	liable	liable	ADJ
issue-2313	164	9	not	not	PART
issue-2313	164	10	only	only	ADV
issue-2313	164	11	if	if	SCONJ
issue-2313	164	12	it	it	PRON
issue-2313	164	13	is	be	AUX
issue-2313	164	14	guilty	guilty	ADJ
issue-2313	164	15	of	of	ADP
issue-2313	164	16	breaching	breach	VERB
issue-2313	164	17	an	an	DET
issue-2313	164	18	existing	exist	VERB
issue-2313	164	19	obligation	obligation	NOUN
issue-2313	164	20	,	,	PUNCT
issue-2313	164	21	but	but	CCONJ
issue-2313	164	22	also	also	ADV
issue-2313	164	23	if	if	SCONJ
issue-2313	164	24	it	it	PRON
issue-2313	164	25	intentionally	intentionally	ADV
issue-2313	164	26	or	or	CCONJ
issue-2313	164	27	negligently	negligently	ADV
issue-2313	164	28	undertook	undertake	VERB
issue-2313	164	29	an	an	DET
issue-2313	164	30	obligation	obligation	NOUN
issue-2313	164	31	that	that	SCONJ
issue-2313	164	32	it	it	PRON
issue-2313	164	33	can	can	AUX
issue-2313	164	34	not	not	PART
issue-2313	164	35	fulfil	fulfil	VERB
issue-2313	164	36	.	.	PUNCT
issue-2313	165	1	the	the	DET
issue-2313	165	2	situation	situation	NOUN
issue-2313	165	3	is	be	AUX
issue-2313	165	4	somewhat	somewhat	ADV
issue-2313	165	5	different	different	ADJ
issue-2313	165	6	in	in	ADP
issue-2313	165	7	the	the	DET
issue-2313	165	8	case	case	NOUN
issue-2313	165	9	of	of	ADP
issue-2313	165	10	a	a	DET
issue-2313	165	11	breach	breach	NOUN
issue-2313	165	12	of	of	ADP
issue-2313	165	13	an	an	DET
issue-2313	165	14	obligation	obligation	NOUN
issue-2313	165	15	related	relate	VERB
issue-2313	165	16	to	to	ADP
issue-2313	165	17	business	business	NOUN
issue-2313	165	18	activities	activity	NOUN
issue-2313	165	19	.	.	PUNCT
issue-2313	166	1	the	the	DET
issue-2313	166	2	subject	subject	NOUN
issue-2313	166	3	of	of	ADP
issue-2313	166	4	such	such	ADJ
issue-2313	166	5	legal	legal	ADJ
issue-2313	166	6	relations	relation	NOUN
issue-2313	166	7	is	be	AUX
issue-2313	166	8	liable	liable	ADJ
issue-2313	166	9	for	for	ADP
issue-2313	166	10	breach	breach	NOUN
issue-2313	166	11	of	of	ADP
issue-2313	166	12	an	an	DET
issue-2313	166	13	obligation	obligation	NOUN
issue-2313	166	14	even	even	ADV
issue-2313	166	15	in	in	ADP
issue-2313	166	16	the	the	DET
issue-2313	166	17	absence	absence	NOUN
issue-2313	166	18	of	of	ADP
issue-2313	166	19	his	his	PRON
issue-2313	166	20	or	or	CCONJ
issue-2313	166	21	her	her	PRON
issue-2313	166	22	personal	personal	ADJ
issue-2313	166	23	fault	fault	NOUN
issue-2313	166	24	in	in	ADP
issue-2313	166	25	the	the	DET
issue-2313	166	26	breach	breach	NOUN
issue-2313	166	27	of	of	ADP
issue-2313	166	28	the	the	DET
issue-2313	166	29	obligation	obligation	NOUN
issue-2313	166	30	,	,	PUNCT
issue-2313	166	31	as	as	ADV
issue-2313	166	32	well	well	ADV
issue-2313	166	33	as	as	ADP
issue-2313	166	34	in	in	ADP
issue-2313	166	35	the	the	DET
issue-2313	166	36	case	case	NOUN
issue-2313	166	37	when	when	SCONJ
issue-2313	166	38	the	the	DET
issue-2313	166	39	obligation	obligation	NOUN
issue-2313	166	40	was	be	AUX
issue-2313	166	41	not	not	PART
issue-2313	166	42	properly	properly	ADV
issue-2313	166	43	fulfilled	fulfil	VERB
issue-2313	166	44	due	due	ADP
issue-2313	166	45	to	to	ADP
issue-2313	166	46	circumstances	circumstance	NOUN
issue-2313	166	47	that	that	PRON
issue-2313	166	48	were	be	AUX
issue-2313	166	49	objectively	objectively	ADV
issue-2313	166	50	beyond	beyond	ADP
issue-2313	166	51	his	his	PRON
issue-2313	166	52	or	or	CCONJ
issue-2313	166	53	her	her	PRON
issue-2313	166	54	control	control	NOUN
issue-2313	166	55	.	.	PUNCT
issue-2313	167	1	such	such	ADJ
issue-2313	167	2	no	no	DET
issue-2313	167	3	-	-	PUNCT
issue-2313	167	4	fault	fault	NOUN
issue-2313	167	5	liability	liability	NOUN
issue-2313	167	6	is	be	AUX
issue-2313	167	7	based	base	VERB
issue-2313	167	8	on	on	ADP
issue-2313	167	9	the	the	DET
issue-2313	167	10	inherent	inherent	ADJ
issue-2313	167	11	risks	risk	NOUN
issue-2313	167	12	of	of	ADP
issue-2313	167	13	business	business	NOUN
issue-2313	167	14	activities	activity	NOUN
issue-2313	167	15	.	.	PUNCT
issue-2313	168	1	by	by	ADP
issue-2313	168	2	entering	enter	VERB
issue-2313	168	3	into	into	ADP
issue-2313	168	4	an	an	DET
issue-2313	168	5	obligation	obligation	NOUN
issue-2313	168	6	,	,	PUNCT
issue-2313	168	7	an	an	DET
issue-2313	168	8	entrepreneur	entrepreneur	NOUN
issue-2313	168	9	consciously	consciously	ADV
issue-2313	168	10	assumes	assume	VERB
issue-2313	168	11	the	the	DET
issue-2313	168	12	risk	risk	NOUN
issue-2313	168	13	of	of	ADP
issue-2313	168	14	its	its	PRON
issue-2313	168	15	fulfilment	fulfilment	NOUN
issue-2313	168	16	(	(	PUNCT
issue-2313	168	17	subjective	subjective	ADJ
issue-2313	168	18	risk	risk	NOUN
issue-2313	168	19	of	of	ADP
issue-2313	168	20	the	the	DET
issue-2313	168	21	entrepreneur	entrepreneur	NOUN
issue-2313	168	22	)	)	PUNCT
issue-2313	168	23	and	and	CCONJ
issue-2313	168	24	is	be	AUX
issue-2313	168	25	not	not	PART
issue-2313	168	26	entitled	entitle	VERB
issue-2313	168	27	to	to	PART
issue-2313	168	28	shift	shift	VERB
issue-2313	168	29	the	the	DET
issue-2313	168	30	losses	loss	NOUN
issue-2313	168	31	from	from	ADP
issue-2313	168	32	the	the	DET
issue-2313	168	33	breach	breach	NOUN
issue-2313	168	34	to	to	ADP
issue-2313	168	35	his	his	PRON
issue-2313	168	36	/	/	SYM
issue-2313	168	37	her	her	PRON
issue-2313	168	38	business	business	NOUN
issue-2313	168	39	partner	partner	NOUN
issue-2313	168	40	or	or	CCONJ
issue-2313	168	41	consumer	consumer	NOUN
issue-2313	168	42	,	,	PUNCT
issue-2313	168	43	referring	refer	VERB
issue-2313	168	44	to	to	ADP
issue-2313	168	45	his	his	PRON
issue-2313	168	46	/	/	SYM
issue-2313	168	47	her	her	PRON
issue-2313	168	48	innocence	innocence	NOUN
issue-2313	168	49	.	.	PUNCT
issue-2313	169	1	but	but	CCONJ
issue-2313	169	2	even	even	ADV
issue-2313	169	3	in	in	ADP
issue-2313	169	4	commercial	commercial	ADJ
issue-2313	169	5	obligations	obligation	NOUN
issue-2313	169	6	,	,	PUNCT
issue-2313	169	7	the	the	DET
issue-2313	169	8	grounds	ground	NOUN
issue-2313	169	9	for	for	ADP
issue-2313	169	10	liability	liability	NOUN
issue-2313	169	11	for	for	ADP
issue-2313	169	12	breach	breach	NOUN
issue-2313	169	13	are	be	AUX
issue-2313	169	14	not	not	PART
issue-2313	169	15	unlimited	unlimited	ADJ
issue-2313	169	16	,	,	PUNCT
issue-2313	169	17	as	as	SCONJ
issue-2313	169	18	they	they	PRON
issue-2313	169	19	do	do	AUX
issue-2313	169	20	not	not	PART
issue-2313	169	21	cover	cover	VERB
issue-2313	169	22	cases	case	NOUN
issue-2313	169	23	caused	cause	VERB
issue-2313	169	24	by	by	ADP
issue-2313	169	25	circumstances	circumstance	NOUN
issue-2313	169	26	beyond	beyond	ADP
issue-2313	169	27	the	the	DET
issue-2313	169	28	control	control	NOUN
issue-2313	169	29	of	of	ADP
issue-2313	169	30	the	the	DET
issue-2313	169	31	breacher	breacher	NOUN
issue-2313	169	32	,	,	PUNCT
issue-2313	169	33	which	which	PRON
issue-2313	169	34	are	be	AUX
issue-2313	169	35	commonly	commonly	ADV
issue-2313	169	36	referred	refer	VERB
issue-2313	169	37	to	to	ADP
issue-2313	169	38	in	in	ADP
issue-2313	169	39	law	law	NOUN
issue-2313	169	40	or	or	CCONJ
issue-2313	169	41	practice	practice	NOUN
issue-2313	169	42	as	as	ADP
issue-2313	169	43	force	force	NOUN
issue-2313	169	44	majeure	majeure	NOUN
issue-2313	169	45	or	or	CCONJ
issue-2313	169	46	acts	act	NOUN
issue-2313	169	47	of	of	ADP
issue-2313	169	48	god	god	PROPN
issue-2313	169	49	.	.	PUNCT
issue-2313	170	1	here	here	ADV
issue-2313	170	2	it	it	PRON
issue-2313	170	3	is	be	AUX
issue-2313	170	4	possible	possible	ADJ
issue-2313	170	5	to	to	PART
issue-2313	170	6	speak	speak	VERB
issue-2313	170	7	about	about	ADP
issue-2313	170	8	an	an	DET
issue-2313	170	9	objective	objective	ADJ
issue-2313	170	10	risk	risk	NOUN
issue-2313	170	11	.	.	PUNCT
issue-2313	171	1	failure	failure	NOUN
issue-2313	171	2	to	to	PART
issue-2313	171	3	fulfil	fulfil	VERB
issue-2313	171	4	an	an	DET
issue-2313	171	5	obligation	obligation	NOUN
issue-2313	171	6	by	by	ADP
issue-2313	171	7	an	an	DET
issue-2313	171	8	entrepreneur	entrepreneur	NOUN
issue-2313	171	9	due	due	ADP
issue-2313	171	10	to	to	PART
issue-2313	171	11	force	force	VERB
issue-2313	171	12	majeure	majeure	NOUN
issue-2313	171	13	releases	release	VERB
issue-2313	171	14	him	he	PRON
issue-2313	171	15	/	/	SYM
issue-2313	171	16	her	she	PRON
issue-2313	171	17	from	from	ADP
issue-2313	171	18	liability	liability	NOUN
issue-2313	171	19	(	(	PUNCT
issue-2313	171	20	gega	gega	ADJ
issue-2313	171	21	,	,	PUNCT
issue-2313	171	22	2011	2011	NUM
issue-2313	171	23	)	)	PUNCT
issue-2313	171	24	.	.	PUNCT
issue-2313	172	1	but	but	CCONJ
issue-2313	172	2	even	even	ADV
issue-2313	172	3	in	in	ADP
issue-2313	172	4	commercial	commercial	ADJ
issue-2313	172	5	obligations	obligation	NOUN
issue-2313	172	6	,	,	PUNCT
issue-2313	172	7	the	the	DET
issue-2313	172	8	grounds	ground	NOUN
issue-2313	172	9	for	for	ADP
issue-2313	172	10	liability	liability	NOUN
issue-2313	172	11	for	for	ADP
issue-2313	172	12	breach	breach	NOUN
issue-2313	172	13	are	be	AUX
issue-2313	172	14	not	not	PART
issue-2313	172	15	unlimited	unlimited	ADJ
issue-2313	172	16	,	,	PUNCT
issue-2313	172	17	as	as	SCONJ
issue-2313	172	18	they	they	PRON
issue-2313	172	19	do	do	VERB
issue-2313	172	20	baltic	baltic	PROPN
issue-2313	172	21	journal	journal	PROPN
issue-2313	172	22	of	of	ADP
issue-2313	172	23	economic	economic	ADJ
issue-2313	172	24	studies	study	NOUN
issue-2313	172	25	78	78	NUM
issue-2313	172	26	vol	vol	NOUN
issue-2313	172	27	.	.	PUNCT
issue-2313	173	1	10	10	NUM
issue-2313	173	2	no	no	NOUN
issue-2313	173	3	.	.	NOUN
issue-2313	173	4	1	1	NUM
issue-2313	173	5	,	,	PUNCT
issue-2313	173	6	2024	2024	NUM
issue-2313	173	7	not	not	PART
issue-2313	173	8	cover	cover	VERB
issue-2313	173	9	cases	case	NOUN
issue-2313	173	10	caused	cause	VERB
issue-2313	173	11	by	by	ADP
issue-2313	173	12	circumstances	circumstance	NOUN
issue-2313	173	13	beyond	beyond	ADP
issue-2313	173	14	the	the	DET
issue-2313	173	15	control	control	NOUN
issue-2313	173	16	of	of	ADP
issue-2313	173	17	the	the	DET
issue-2313	173	18	breacher	breacher	NOUN
issue-2313	173	19	,	,	PUNCT
issue-2313	173	20	which	which	PRON
issue-2313	173	21	are	be	AUX
issue-2313	173	22	commonly	commonly	ADV
issue-2313	173	23	referred	refer	VERB
issue-2313	173	24	to	to	ADP
issue-2313	173	25	in	in	ADP
issue-2313	173	26	law	law	NOUN
issue-2313	173	27	or	or	CCONJ
issue-2313	173	28	practice	practice	NOUN
issue-2313	173	29	as	as	ADP
issue-2313	173	30	force	force	NOUN
issue-2313	173	31	majeure	majeure	NOUN
issue-2313	173	32	or	or	CCONJ
issue-2313	173	33	due	due	ADP
issue-2313	173	34	to	to	ADP
issue-2313	173	35	overwhelming	overwhelming	ADJ
issue-2313	173	36	odds	odd	NOUN
issue-2313	173	37	.	.	PUNCT
issue-2313	174	1	here	here	ADV
issue-2313	174	2	it	it	PRON
issue-2313	174	3	is	be	AUX
issue-2313	174	4	possible	possible	ADJ
issue-2313	174	5	to	to	PART
issue-2313	174	6	speak	speak	VERB
issue-2313	174	7	about	about	ADP
issue-2313	174	8	an	an	DET
issue-2313	174	9	objective	objective	ADJ
issue-2313	174	10	risk	risk	NOUN
issue-2313	174	11	.	.	PUNCT
issue-2313	175	1	failure	failure	NOUN
issue-2313	175	2	to	to	PART
issue-2313	175	3	fulfil	fulfil	VERB
issue-2313	175	4	an	an	DET
issue-2313	175	5	obligation	obligation	NOUN
issue-2313	175	6	by	by	ADP
issue-2313	175	7	an	an	DET
issue-2313	175	8	entrepreneur	entrepreneur	NOUN
issue-2313	175	9	due	due	ADP
issue-2313	175	10	to	to	PART
issue-2313	175	11	force	force	VERB
issue-2313	175	12	majeure	majeure	NOUN
issue-2313	175	13	circumstances	circumstance	NOUN
issue-2313	175	14	releases	release	VERB
issue-2313	175	15	him	he	PRON
issue-2313	175	16	/	/	SYM
issue-2313	175	17	her	she	PRON
issue-2313	175	18	from	from	ADP
issue-2313	175	19	liability	liability	NOUN
issue-2313	175	20	(	(	PUNCT
issue-2313	175	21	gega	gega	ADJ
issue-2313	175	22	,	,	PUNCT
issue-2313	175	23	2011	2011	NUM
issue-2313	175	24	)	)	PUNCT
issue-2313	175	25	.	.	PUNCT
issue-2313	176	1	the	the	DET
issue-2313	176	2	form	form	NOUN
issue-2313	176	3	of	of	ADP
issue-2313	176	4	financial	financial	ADJ
issue-2313	176	5	and	and	CCONJ
issue-2313	176	6	legal	legal	ADJ
issue-2313	176	7	liability	liability	NOUN
issue-2313	176	8	is	be	AUX
issue-2313	176	9	the	the	DET
issue-2313	176	10	external	external	ADJ
issue-2313	176	11	expression	expression	NOUN
issue-2313	176	12	of	of	ADP
issue-2313	176	13	the	the	DET
issue-2313	176	14	consequences	consequence	NOUN
issue-2313	176	15	of	of	ADP
issue-2313	176	16	a	a	DET
issue-2313	176	17	sanction	sanction	NOUN
issue-2313	176	18	.	.	PUNCT
issue-2313	177	1	financial	financial	ADJ
issue-2313	177	2	and	and	CCONJ
issue-2313	177	3	legal	legal	ADJ
issue-2313	177	4	liability	liability	NOUN
issue-2313	177	5	can	can	AUX
issue-2313	177	6	be	be	AUX
issue-2313	177	7	expressed	express	VERB
issue-2313	177	8	:	:	PUNCT
issue-2313	177	9	–	–	PUNCT
issue-2313	177	10	аs	аs	NUM
issue-2313	177	11	compensation	compensation	NOUN
issue-2313	177	12	;	;	PUNCT
issue-2313	177	13	–	–	PUNCT
issue-2313	177	14	in	in	ADP
issue-2313	177	15	a	a	DET
issue-2313	177	16	penalty	penalty	NOUN
issue-2313	177	17	form	form	NOUN
issue-2313	177	18	;	;	PUNCT
issue-2313	177	19	–	–	PUNCT
issue-2313	177	20	in	in	ADP
issue-2313	177	21	the	the	DET
issue-2313	177	22	form	form	NOUN
issue-2313	177	23	of	of	ADP
issue-2313	177	24	a	a	DET
issue-2313	177	25	prohibition	prohibition	NOUN
issue-2313	177	26	;	;	PUNCT
issue-2313	177	27	–	–	PUNCT
issue-2313	177	28	in	in	ADP
issue-2313	177	29	the	the	DET
issue-2313	177	30	form	form	NOUN
issue-2313	177	31	of	of	ADP
issue-2313	177	32	coercion	coercion	NOUN
issue-2313	177	33	.	.	PUNCT
issue-2313	178	1	research	research	NOUN
issue-2313	178	2	shows	show	VERB
issue-2313	178	3	that	that	SCONJ
issue-2313	178	4	,	,	PUNCT
issue-2313	178	5	in	in	ADP
issue-2313	178	6	practice	practice	NOUN
issue-2313	178	7	,	,	PUNCT
issue-2313	178	8	the	the	DET
issue-2313	178	9	unification	unification	NOUN
issue-2313	178	10	of	of	ADP
issue-2313	178	11	financial	financial	ADJ
issue-2313	178	12	and	and	CCONJ
issue-2313	178	13	civil	civil	ADJ
issue-2313	178	14	liability	liability	NOUN
issue-2313	178	15	is	be	AUX
issue-2313	178	16	excluded	exclude	VERB
issue-2313	178	17	or	or	CCONJ
issue-2313	178	18	their	their	PRON
issue-2313	178	19	joint	joint	ADJ
issue-2313	178	20	application	application	NOUN
issue-2313	178	21	is	be	AUX
issue-2313	178	22	impossible	impossible	ADJ
issue-2313	178	23	.	.	PUNCT
issue-2313	179	1	as	as	ADP
issue-2313	179	2	a	a	DET
issue-2313	179	3	result	result	NOUN
issue-2313	179	4	of	of	ADP
issue-2313	179	5	such	such	ADJ
issue-2313	179	6	contradictory	contradictory	ADJ
issue-2313	179	7	legal	legal	ADJ
issue-2313	179	8	regulation	regulation	NOUN
issue-2313	179	9	,	,	PUNCT
issue-2313	179	10	the	the	DET
issue-2313	179	11	state	state	NOUN
issue-2313	179	12	or	or	CCONJ
issue-2313	179	13	municipality	municipality	NOUN
issue-2313	179	14	is	be	AUX
issue-2313	179	15	unduly	unduly	ADV
issue-2313	179	16	enriched	enrich	VERB
issue-2313	179	17	at	at	ADP
issue-2313	179	18	the	the	DET
issue-2313	179	19	expense	expense	NOUN
issue-2313	179	20	of	of	ADP
issue-2313	179	21	citizens	citizen	NOUN
issue-2313	179	22	or	or	CCONJ
issue-2313	179	23	organisations	organisation	NOUN
issue-2313	179	24	that	that	PRON
issue-2313	179	25	have	have	AUX
issue-2313	179	26	committed	commit	VERB
issue-2313	179	27	an	an	DET
issue-2313	179	28	offence	offence	NOUN
issue-2313	179	29	,	,	PUNCT
issue-2313	179	30	which	which	PRON
issue-2313	179	31	directly	directly	ADV
issue-2313	179	32	casts	cast	VERB
issue-2313	179	33	a	a	DET
issue-2313	179	34	shadow	shadow	NOUN
issue-2313	179	35	on	on	ADP
issue-2313	179	36	the	the	DET
issue-2313	179	37	financial	financial	ADJ
issue-2313	179	38	system	system	NOUN
issue-2313	179	39	and	and	CCONJ
issue-2313	179	40	creates	create	VERB
issue-2313	179	41	an	an	DET
issue-2313	179	42	opinion	opinion	NOUN
issue-2313	179	43	in	in	ADP
issue-2313	179	44	society	society	NOUN
issue-2313	179	45	about	about	ADP
issue-2313	179	46	the	the	DET
issue-2313	179	47	illegal	illegal	ADJ
issue-2313	179	48	activities	activity	NOUN
issue-2313	179	49	of	of	ADP
issue-2313	179	50	the	the	DET
issue-2313	179	51	latter	latter	ADJ
issue-2313	179	52	,	,	PUNCT
issue-2313	179	53	thus	thus	ADV
issue-2313	179	54	reducing	reduce	VERB
issue-2313	179	55	its	its	PRON
issue-2313	179	56	authority	authority	NOUN
issue-2313	179	57	.	.	PUNCT
issue-2313	180	1	with	with	ADP
issue-2313	180	2	a	a	DET
issue-2313	180	3	view	view	NOUN
issue-2313	180	4	to	to	ADP
issue-2313	180	5	eliminating	eliminate	VERB
issue-2313	180	6	such	such	ADJ
issue-2313	180	7	fundamental	fundamental	ADJ
issue-2313	180	8	gaps	gap	NOUN
issue-2313	180	9	in	in	ADP
issue-2313	180	10	the	the	DET
issue-2313	180	11	current	current	ADJ
issue-2313	180	12	legislation	legislation	NOUN
issue-2313	180	13	which	which	PRON
issue-2313	180	14	contribute	contribute	VERB
issue-2313	180	15	to	to	ADP
issue-2313	180	16	an	an	DET
issue-2313	180	17	increase	increase	NOUN
issue-2313	180	18	in	in	ADP
issue-2313	180	19	the	the	DET
issue-2313	180	20	number	number	NOUN
issue-2313	180	21	of	of	ADP
issue-2313	180	22	unlawful	unlawful	ADJ
issue-2313	180	23	actions	action	NOUN
issue-2313	180	24	by	by	ADP
issue-2313	180	25	public	public	ADJ
issue-2313	180	26	authorities	authority	NOUN
issue-2313	180	27	,	,	PUNCT
issue-2313	180	28	it	it	PRON
issue-2313	180	29	is	be	AUX
issue-2313	180	30	proposed	propose	VERB
issue-2313	180	31	that	that	SCONJ
issue-2313	180	32	when	when	SCONJ
issue-2313	180	33	developing	develop	VERB
issue-2313	180	34	legal	legal	ADJ
issue-2313	180	35	provisions	provision	NOUN
issue-2313	180	36	in	in	ADP
issue-2313	180	37	the	the	DET
issue-2313	180	38	course	course	NOUN
issue-2313	180	39	of	of	ADP
issue-2313	180	40	law	law	NOUN
issue-2313	180	41	-	-	PUNCT
issue-2313	180	42	making	making	NOUN
issue-2313	180	43	,	,	PUNCT
issue-2313	180	44	special	special	ADJ
issue-2313	180	45	attention	attention	NOUN
issue-2313	180	46	should	should	AUX
issue-2313	180	47	be	be	AUX
issue-2313	180	48	paid	pay	VERB
issue-2313	180	49	to	to	ADP
issue-2313	180	50	cases	case	NOUN
issue-2313	180	51	where	where	SCONJ
issue-2313	180	52	two	two	NUM
issue-2313	180	53	or	or	CCONJ
issue-2313	180	54	more	more	ADJ
issue-2313	180	55	types	type	NOUN
issue-2313	180	56	of	of	ADP
issue-2313	180	57	liability	liability	NOUN
issue-2313	180	58	are	be	AUX
issue-2313	180	59	established	establish	VERB
issue-2313	180	60	within	within	ADP
issue-2313	180	61	one	one	NUM
issue-2313	180	62	provision	provision	NOUN
issue-2313	180	63	,	,	PUNCT
issue-2313	180	64	in	in	ADP
issue-2313	180	65	terms	term	NOUN
issue-2313	180	66	of	of	ADP
issue-2313	180	67	their	their	PRON
issue-2313	180	68	differentiation	differentiation	NOUN
issue-2313	180	69	and	and	CCONJ
issue-2313	180	70	introduction	introduction	NOUN
issue-2313	180	71	as	as	ADP
issue-2313	180	72	an	an	DET
issue-2313	180	73	alternative	alternative	NOUN
issue-2313	180	74	to	to	ADP
issue-2313	180	75	other	other	ADJ
issue-2313	180	76	types	type	NOUN
issue-2313	180	77	of	of	ADP
issue-2313	180	78	liability	liability	NOUN
issue-2313	180	79	(	(	PUNCT
issue-2313	180	80	vasilik	vasilik	ADJ
issue-2313	180	81	,	,	PUNCT
issue-2313	180	82	2013	2013	NUM
issue-2313	180	83	)	)	PUNCT
issue-2313	180	84	.	.	PUNCT
issue-2313	181	1	financial	financial	ADJ
issue-2313	181	2	offences	offence	NOUN
issue-2313	181	3	differ	differ	VERB
issue-2313	181	4	from	from	ADP
issue-2313	181	5	civil	civil	ADJ
issue-2313	181	6	law	law	NOUN
issue-2313	181	7	violations	violation	NOUN
issue-2313	181	8	in	in	ADP
issue-2313	181	9	their	their	PRON
issue-2313	181	10	object	object	NOUN
issue-2313	181	11	,	,	PUNCT
issue-2313	181	12	as	as	SCONJ
issue-2313	181	13	they	they	PRON
issue-2313	181	14	do	do	AUX
issue-2313	181	15	not	not	PART
issue-2313	181	16	harm	harm	VERB
issue-2313	181	17	private	private	ADJ
issue-2313	181	18	property	property	NOUN
issue-2313	181	19	interests	interest	NOUN
issue-2313	181	20	,	,	PUNCT
issue-2313	181	21	but	but	CCONJ
issue-2313	181	22	public	public	ADJ
issue-2313	181	23	interests	interest	NOUN
issue-2313	181	24	,	,	PUNCT
issue-2313	181	25	thereby	thereby	ADV
issue-2313	181	26	damaging	damage	VERB
issue-2313	181	27	the	the	DET
issue-2313	181	28	financial	financial	ADJ
issue-2313	181	29	system	system	NOUN
issue-2313	181	30	of	of	ADP
issue-2313	181	31	the	the	DET
issue-2313	181	32	state	state	NOUN
issue-2313	181	33	.	.	PUNCT
issue-2313	182	1	financial	financial	ADJ
issue-2313	182	2	and	and	CCONJ
issue-2313	182	3	legal	legal	ADJ
issue-2313	182	4	liability	liability	NOUN
issue-2313	182	5	,	,	PUNCT
issue-2313	182	6	unlike	unlike	ADP
issue-2313	182	7	other	other	ADJ
issue-2313	182	8	types	type	NOUN
issue-2313	182	9	of	of	ADP
issue-2313	182	10	liability	liability	NOUN
issue-2313	182	11	,	,	PUNCT
issue-2313	182	12	is	be	AUX
issue-2313	182	13	primarily	primarily	ADV
issue-2313	182	14	and	and	CCONJ
issue-2313	182	15	initially	initially	ADV
issue-2313	182	16	associated	associate	VERB
issue-2313	182	17	with	with	ADP
issue-2313	182	18	a	a	DET
issue-2313	182	19	financial	financial	ADJ
issue-2313	182	20	obligation	obligation	NOUN
issue-2313	182	21	and	and	CCONJ
issue-2313	182	22	is	be	AUX
issue-2313	182	23	inseparable	inseparable	ADJ
issue-2313	182	24	from	from	ADP
issue-2313	182	25	it	it	PRON
issue-2313	182	26	.	.	PUNCT
issue-2313	183	1	in	in	ADP
issue-2313	183	2	other	other	ADJ
issue-2313	183	3	words	word	NOUN
issue-2313	183	4	,	,	PUNCT
issue-2313	183	5	it	it	PRON
issue-2313	183	6	is	be	AUX
issue-2313	183	7	possible	possible	ADJ
issue-2313	183	8	to	to	PART
issue-2313	183	9	apply	apply	VERB
issue-2313	183	10	financial	financial	ADJ
issue-2313	183	11	liability	liability	NOUN
issue-2313	183	12	even	even	ADV
issue-2313	183	13	with	with	ADP
issue-2313	183	14	a	a	DET
issue-2313	183	15	slight	slight	ADJ
issue-2313	183	16	deviation	deviation	NOUN
issue-2313	183	17	from	from	ADP
issue-2313	183	18	the	the	DET
issue-2313	183	19	financial	financial	ADJ
issue-2313	183	20	obligation	obligation	NOUN
issue-2313	183	21	,	,	PUNCT
issue-2313	183	22	whereas	whereas	SCONJ
issue-2313	183	23	in	in	ADP
issue-2313	183	24	the	the	DET
issue-2313	183	25	case	case	NOUN
issue-2313	183	26	of	of	ADP
issue-2313	183	27	other	other	ADJ
issue-2313	183	28	types	type	NOUN
issue-2313	183	29	of	of	ADP
issue-2313	183	30	liability	liability	NOUN
issue-2313	183	31	a	a	DET
issue-2313	183	32	breach	breach	NOUN
issue-2313	183	33	is	be	AUX
issue-2313	183	34	mandatory	mandatory	ADJ
issue-2313	183	35	.	.	PUNCT
issue-2313	184	1	in	in	ADP
issue-2313	184	2	this	this	DET
issue-2313	184	3	case	case	NOUN
issue-2313	184	4	,	,	PUNCT
issue-2313	184	5	the	the	DET
issue-2313	184	6	peculiarity	peculiarity	NOUN
issue-2313	184	7	of	of	ADP
issue-2313	184	8	financial	financial	ADJ
issue-2313	184	9	responsibility	responsibility	NOUN
issue-2313	184	10	is	be	AUX
issue-2313	184	11	that	that	SCONJ
issue-2313	184	12	its	its	PRON
issue-2313	184	13	application	application	NOUN
issue-2313	184	14	is	be	AUX
issue-2313	184	15	carried	carry	VERB
issue-2313	184	16	out	out	ADP
issue-2313	184	17	within	within	ADP
issue-2313	184	18	the	the	DET
issue-2313	184	19	framework	framework	NOUN
issue-2313	184	20	of	of	ADP
issue-2313	184	21	a	a	DET
issue-2313	184	22	special	special	ADJ
issue-2313	184	23	type	type	NOUN
issue-2313	184	24	of	of	ADP
issue-2313	184	25	protective	protective	ADJ
issue-2313	184	26	legal	legal	ADJ
issue-2313	184	27	relations	relation	NOUN
issue-2313	184	28	that	that	PRON
issue-2313	184	29	arise	arise	VERB
issue-2313	184	30	and	and	CCONJ
issue-2313	184	31	terminate	terminate	NOUN
issue-2313	184	32	in	in	ADP
issue-2313	184	33	special	special	ADJ
issue-2313	184	34	cases	case	NOUN
issue-2313	184	35	established	establish	VERB
issue-2313	184	36	by	by	ADP
issue-2313	184	37	financial	financial	ADJ
issue-2313	184	38	legislation	legislation	NOUN
issue-2313	184	39	(	(	PUNCT
issue-2313	184	40	for	for	ADP
issue-2313	184	41	example	example	NOUN
issue-2313	184	42	,	,	PUNCT
issue-2313	184	43	a	a	DET
issue-2313	184	44	change	change	NOUN
issue-2313	184	45	in	in	ADP
issue-2313	184	46	the	the	DET
issue-2313	184	47	direction	direction	NOUN
issue-2313	184	48	of	of	ADP
issue-2313	184	49	spending	spending	NOUN
issue-2313	184	50	of	of	ADP
issue-2313	184	51	financial	financial	ADJ
issue-2313	184	52	resources	resource	NOUN
issue-2313	184	53	established	establish	VERB
issue-2313	184	54	by	by	ADP
issue-2313	184	55	law	law	NOUN
issue-2313	184	56	as	as	ADP
issue-2313	184	57	funds	fund	NOUN
issue-2313	184	58	from	from	ADP
issue-2313	184	59	the	the	DET
issue-2313	184	60	budgets	budget	NOUN
issue-2313	184	61	of	of	ADP
issue-2313	184	62	state	state	NOUN
issue-2313	184	63	bodies	body	NOUN
issue-2313	184	64	and	and	CCONJ
issue-2313	184	65	local	local	ADJ
issue-2313	184	66	governments	government	NOUN
issue-2313	184	67	)	)	PUNCT
issue-2313	184	68	(	(	PUNCT
issue-2313	184	69	ivanskiy	ivanskiy	NOUN
issue-2313	184	70	,	,	PUNCT
issue-2313	184	71	2009	2009	NUM
issue-2313	184	72	)	)	PUNCT
issue-2313	184	73	.	.	PUNCT
issue-2313	185	1	on	on	ADP
issue-2313	185	2	the	the	DET
issue-2313	185	3	basis	basis	NOUN
issue-2313	185	4	of	of	ADP
issue-2313	185	5	the	the	DET
issue-2313	185	6	generalisation	generalisation	NOUN
issue-2313	185	7	of	of	ADP
issue-2313	185	8	the	the	DET
issue-2313	185	9	analysis	analysis	NOUN
issue-2313	185	10	of	of	ADP
issue-2313	185	11	the	the	DET
issue-2313	185	12	characteristics	characteristic	NOUN
issue-2313	185	13	of	of	ADP
issue-2313	185	14	financial	financial	ADJ
issue-2313	185	15	responsibility	responsibility	NOUN
issue-2313	185	16	,	,	PUNCT
issue-2313	185	17	which	which	PRON
issue-2313	185	18	have	have	AUX
issue-2313	185	19	found	find	VERB
issue-2313	185	20	their	their	PRON
issue-2313	185	21	place	place	NOUN
issue-2313	185	22	and	and	CCONJ
issue-2313	185	23	are	be	AUX
issue-2313	185	24	rooted	root	VERB
issue-2313	185	25	in	in	ADP
issue-2313	185	26	the	the	DET
issue-2313	185	27	field	field	NOUN
issue-2313	185	28	of	of	ADP
issue-2313	185	29	modern	modern	ADJ
issue-2313	185	30	jurisprudence	jurisprudence	NOUN
issue-2313	185	31	,	,	PUNCT
issue-2313	185	32	the	the	DET
issue-2313	185	33	latter	latter	ADJ
issue-2313	185	34	can	can	AUX
issue-2313	185	35	be	be	AUX
issue-2313	185	36	characterised	characterise	VERB
issue-2313	185	37	as	as	ADP
issue-2313	185	38	a	a	DET
issue-2313	185	39	set	set	NOUN
issue-2313	185	40	of	of	ADP
issue-2313	185	41	measures	measure	NOUN
issue-2313	185	42	of	of	ADP
issue-2313	185	43	financial	financial	ADJ
issue-2313	185	44	,	,	PUNCT
issue-2313	185	45	physical	physical	ADJ
issue-2313	185	46	and	and	CCONJ
issue-2313	185	47	moral	moral	ADJ
issue-2313	185	48	impact	impact	NOUN
issue-2313	185	49	established	establish	VERB
issue-2313	185	50	by	by	ADP
issue-2313	185	51	financial	financial	ADJ
issue-2313	185	52	legislation	legislation	NOUN
issue-2313	185	53	.	.	PUNCT
issue-2313	186	1	this	this	DET
issue-2313	186	2	definition	definition	NOUN
issue-2313	186	3	of	of	ADP
issue-2313	186	4	financial	financial	ADJ
issue-2313	186	5	responsibility	responsibility	NOUN
issue-2313	186	6	is	be	AUX
issue-2313	186	7	not	not	PART
issue-2313	186	8	exhaustive	exhaustive	ADJ
issue-2313	186	9	and	and	CCONJ
issue-2313	186	10	reflects	reflect	VERB
issue-2313	186	11	only	only	ADV
issue-2313	186	12	its	its	PRON
issue-2313	186	13	external	external	ADJ
issue-2313	186	14	aspects	aspect	NOUN
issue-2313	186	15	.	.	PUNCT
issue-2313	187	1	on	on	ADP
issue-2313	187	2	the	the	DET
issue-2313	187	3	other	other	ADJ
issue-2313	187	4	hand	hand	NOUN
issue-2313	187	5	,	,	PUNCT
issue-2313	187	6	financial	financial	ADJ
issue-2313	187	7	responsibility	responsibility	NOUN
issue-2313	187	8	,	,	PUNCT
issue-2313	187	9	which	which	PRON
issue-2313	187	10	indicates	indicate	VERB
issue-2313	187	11	its	its	PRON
issue-2313	187	12	role	role	NOUN
issue-2313	187	13	and	and	CCONJ
issue-2313	187	14	importance	importance	NOUN
issue-2313	187	15	in	in	ADP
issue-2313	187	16	the	the	DET
issue-2313	187	17	life	life	NOUN
issue-2313	187	18	of	of	ADP
issue-2313	187	19	society	society	NOUN
issue-2313	187	20	,	,	PUNCT
issue-2313	187	21	must	must	AUX
issue-2313	187	22	be	be	AUX
issue-2313	187	23	revealed	reveal	VERB
issue-2313	187	24	in	in	ADP
issue-2313	187	25	the	the	DET
issue-2313	187	26	light	light	NOUN
issue-2313	187	27	of	of	ADP
issue-2313	187	28	those	those	DET
issue-2313	187	29	patterns	pattern	NOUN
issue-2313	187	30	which	which	PRON
issue-2313	187	31	reflect	reflect	VERB
issue-2313	187	32	its	its	PRON
issue-2313	187	33	internal	internal	ADJ
issue-2313	187	34	content	content	NOUN
issue-2313	187	35	and	and	CCONJ
issue-2313	187	36	which	which	PRON
issue-2313	187	37	,	,	PUNCT
issue-2313	187	38	through	through	ADP
issue-2313	187	39	the	the	DET
issue-2313	187	40	consequences	consequence	NOUN
issue-2313	187	41	which	which	PRON
issue-2313	187	42	establish	establish	VERB
issue-2313	187	43	responsibility	responsibility	NOUN
issue-2313	187	44	,	,	PUNCT
issue-2313	187	45	ensure	ensure	VERB
issue-2313	187	46	the	the	DET
issue-2313	187	47	state	state	NOUN
issue-2313	187	48	coercion	coercion	NOUN
issue-2313	187	49	expressed	express	VERB
issue-2313	187	50	in	in	ADP
issue-2313	187	51	the	the	DET
issue-2313	187	52	legal	legal	ADJ
issue-2313	187	53	norm	norm	NOUN
issue-2313	187	54	.	.	PUNCT
issue-2313	188	1	that	that	PRON
issue-2313	188	2	is	be	AUX
issue-2313	188	3	,	,	PUNCT
issue-2313	188	4	financial	financial	ADJ
issue-2313	188	5	responsibility	responsibility	NOUN
issue-2313	188	6	in	in	ADP
issue-2313	188	7	ukraine	ukraine	NOUN
issue-2313	188	8	can	can	AUX
issue-2313	188	9	be	be	AUX
issue-2313	188	10	characterised	characterise	VERB
issue-2313	188	11	as	as	ADP
issue-2313	188	12	a	a	DET
issue-2313	188	13	set	set	NOUN
issue-2313	188	14	of	of	ADP
issue-2313	188	15	measures	measure	NOUN
issue-2313	188	16	of	of	ADP
issue-2313	188	17	state	state	NOUN
issue-2313	188	18	coercion	coercion	NOUN
issue-2313	188	19	determined	determine	VERB
issue-2313	188	20	by	by	ADP
issue-2313	188	21	punitive	punitive	ADJ
issue-2313	188	22	sanctions	sanction	NOUN
issue-2313	188	23	applied	apply	VERB
issue-2313	188	24	to	to	ADP
issue-2313	188	25	a	a	DET
issue-2313	188	26	financial	financial	ADJ
issue-2313	188	27	offender	offender	NOUN
issue-2313	188	28	in	in	ADP
issue-2313	188	29	case	case	NOUN
issue-2313	188	30	of	of	ADP
issue-2313	188	31	violation	violation	NOUN
issue-2313	188	32	of	of	ADP
issue-2313	188	33	financial	financial	ADJ
issue-2313	188	34	activities	activity	NOUN
issue-2313	188	35	of	of	ADP
issue-2313	188	36	state	state	NOUN
issue-2313	188	37	bodies	body	NOUN
issue-2313	188	38	and	and	CCONJ
issue-2313	188	39	local	local	ADJ
issue-2313	188	40	governments	government	NOUN
issue-2313	188	41	.	.	PUNCT
issue-2313	189	1	5	5	X
issue-2313	189	2	.	.	X
issue-2313	189	3	conclusions	conclusion	NOUN
issue-2313	189	4	the	the	DET
issue-2313	189	5	study	study	NOUN
issue-2313	189	6	of	of	ADP
issue-2313	189	7	the	the	DET
issue-2313	189	8	problems	problem	NOUN
issue-2313	189	9	of	of	ADP
issue-2313	189	10	financial	financial	ADJ
issue-2313	189	11	responsibility	responsibility	NOUN
issue-2313	189	12	in	in	ADP
issue-2313	189	13	ukraine	ukraine	NOUN
issue-2313	189	14	on	on	ADP
issue-2313	189	15	the	the	DET
issue-2313	189	16	methodological	methodological	ADJ
issue-2313	189	17	basis	basis	NOUN
issue-2313	189	18	of	of	ADP
issue-2313	189	19	legal	legal	ADJ
issue-2313	189	20	responsibility	responsibility	NOUN
issue-2313	189	21	makes	make	VERB
issue-2313	189	22	it	it	PRON
issue-2313	189	23	possible	possible	ADJ
issue-2313	189	24	to	to	PART
issue-2313	189	25	identify	identify	VERB
issue-2313	189	26	a	a	DET
issue-2313	189	27	number	number	NOUN
issue-2313	189	28	of	of	ADP
issue-2313	189	29	features	feature	NOUN
issue-2313	189	30	of	of	ADP
issue-2313	189	31	financial	financial	ADJ
issue-2313	189	32	responsibility	responsibility	NOUN
issue-2313	189	33	that	that	PRON
issue-2313	189	34	distinguish	distinguish	VERB
issue-2313	189	35	it	it	PRON
issue-2313	189	36	from	from	ADP
issue-2313	189	37	other	other	ADJ
issue-2313	189	38	types	type	NOUN
issue-2313	189	39	of	of	ADP
issue-2313	189	40	legal	legal	ADJ
issue-2313	189	41	responsibility	responsibility	NOUN
issue-2313	189	42	.	.	PUNCT
issue-2313	190	1	thus	thus	ADV
issue-2313	190	2	,	,	PUNCT
issue-2313	190	3	financial	financial	ADJ
issue-2313	190	4	responsibility	responsibility	NOUN
issue-2313	190	5	is	be	AUX
issue-2313	190	6	undoubtedly	undoubtedly	ADV
issue-2313	190	7	a	a	DET
issue-2313	190	8	type	type	NOUN
issue-2313	190	9	of	of	ADP
issue-2313	190	10	legal	legal	ADJ
issue-2313	190	11	responsibility	responsibility	NOUN
issue-2313	190	12	and	and	CCONJ
issue-2313	190	13	is	be	AUX
issue-2313	190	14	primarily	primarily	ADV
issue-2313	190	15	due	due	ADJ
issue-2313	190	16	to	to	ADP
issue-2313	190	17	the	the	DET
issue-2313	190	18	special	special	ADJ
issue-2313	190	19	sectoral	sectoral	ADJ
issue-2313	190	20	activity	activity	NOUN
issue-2313	190	21	of	of	ADP
issue-2313	190	22	the	the	DET
issue-2313	190	23	state	state	NOUN
issue-2313	190	24	and	and	CCONJ
issue-2313	190	25	its	its	PRON
issue-2313	190	26	authorised	authorise	VERB
issue-2313	190	27	bodies	body	NOUN
issue-2313	190	28	,	,	PUNCT
issue-2313	190	29	which	which	PRON
issue-2313	190	30	is	be	AUX
issue-2313	190	31	now	now	ADV
issue-2313	190	32	considered	consider	VERB
issue-2313	190	33	to	to	PART
issue-2313	190	34	be	be	AUX
issue-2313	190	35	the	the	DET
issue-2313	190	36	financial	financial	ADJ
issue-2313	190	37	activity	activity	NOUN
issue-2313	190	38	of	of	ADP
issue-2313	190	39	the	the	DET
issue-2313	190	40	state	state	NOUN
issue-2313	190	41	,	,	PUNCT
issue-2313	190	42	where	where	SCONJ
issue-2313	190	43	it	it	PRON
issue-2313	190	44	may	may	AUX
issue-2313	190	45	not	not	PART
issue-2313	190	46	concern	concern	VERB
issue-2313	190	47	all	all	DET
issue-2313	190	48	subjects	subject	NOUN
issue-2313	190	49	of	of	ADP
issue-2313	190	50	law	law	NOUN
issue-2313	190	51	,	,	PUNCT
issue-2313	190	52	but	but	CCONJ
issue-2313	190	53	only	only	ADV
issue-2313	190	54	subjects	subject	NOUN
issue-2313	190	55	of	of	ADP
issue-2313	190	56	financial	financial	ADJ
issue-2313	190	57	law	law	NOUN
issue-2313	190	58	and	and	CCONJ
issue-2313	190	59	their	their	PRON
issue-2313	190	60	financial	financial	ADJ
issue-2313	190	61	obligations	obligation	NOUN
issue-2313	190	62	,	,	PUNCT
issue-2313	190	63	which	which	PRON
issue-2313	190	64	differ	differ	VERB
issue-2313	190	65	exclusively	exclusively	ADV
issue-2313	190	66	in	in	ADP
issue-2313	190	67	their	their	PRON
issue-2313	190	68	ownership	ownership	NOUN
issue-2313	190	69	,	,	PUNCT
issue-2313	190	70	price	price	NOUN
issue-2313	190	71	and	and	CCONJ
issue-2313	190	72	public	public	ADJ
issue-2313	190	73	character	character	NOUN
issue-2313	190	74	.	.	PUNCT
issue-2313	191	1	another	another	DET
issue-2313	191	2	feature	feature	NOUN
issue-2313	191	3	is	be	AUX
issue-2313	191	4	that	that	SCONJ
issue-2313	191	5	,	,	PUNCT
issue-2313	191	6	as	as	ADP
issue-2313	191	7	a	a	DET
issue-2313	191	8	rule	rule	NOUN
issue-2313	191	9	,	,	PUNCT
issue-2313	191	10	financial	financial	ADJ
issue-2313	191	11	and	and	CCONJ
issue-2313	191	12	legal	legal	ADJ
issue-2313	191	13	responsibility	responsibility	NOUN
issue-2313	191	14	is	be	AUX
issue-2313	191	15	,	,	PUNCT
issue-2313	191	16	by	by	ADP
issue-2313	191	17	its	its	PRON
issue-2313	191	18	nature	nature	NOUN
issue-2313	191	19	,	,	PUNCT
issue-2313	191	20	legally	legally	ADV
issue-2313	191	21	restorative	restorative	ADJ
issue-2313	191	22	,	,	PUNCT
issue-2313	191	23	the	the	DET
issue-2313	191	24	purpose	purpose	NOUN
issue-2313	191	25	of	of	ADP
issue-2313	191	26	which	which	PRON
issue-2313	191	27	is	be	AUX
issue-2313	191	28	to	to	PART
issue-2313	191	29	eliminate	eliminate	VERB
issue-2313	191	30	negative	negative	ADJ
issue-2313	191	31	and	and	CCONJ
issue-2313	191	32	other	other	ADJ
issue-2313	191	33	undesirable	undesirable	ADJ
issue-2313	191	34	consequences	consequence	NOUN
issue-2313	191	35	caused	cause	VERB
issue-2313	191	36	to	to	ADP
issue-2313	191	37	the	the	DET
issue-2313	191	38	financial	financial	ADJ
issue-2313	191	39	system	system	NOUN
issue-2313	191	40	of	of	ADP
issue-2313	191	41	the	the	DET
issue-2313	191	42	state	state	NOUN
issue-2313	191	43	.	.	PUNCT
issue-2313	192	1	this	this	DET
issue-2313	192	2	feature	feature	NOUN
issue-2313	192	3	of	of	ADP
issue-2313	192	4	financial	financial	ADJ
issue-2313	192	5	and	and	CCONJ
issue-2313	192	6	legal	legal	ADJ
issue-2313	192	7	liability	liability	NOUN
issue-2313	192	8	reflects	reflect	VERB
issue-2313	192	9	the	the	DET
issue-2313	192	10	public	public	ADJ
issue-2313	192	11	nature	nature	NOUN
issue-2313	192	12	of	of	ADP
issue-2313	192	13	financial	financial	ADJ
issue-2313	192	14	obligations	obligation	NOUN
issue-2313	192	15	,	,	PUNCT
issue-2313	192	16	the	the	DET
issue-2313	192	17	fulfilment	fulfilment	NOUN
issue-2313	192	18	of	of	ADP
issue-2313	192	19	which	which	PRON
issue-2313	192	20	is	be	AUX
issue-2313	192	21	ensured	ensure	VERB
issue-2313	192	22	by	by	ADP
issue-2313	192	23	the	the	DET
issue-2313	192	24	application	application	NOUN
issue-2313	192	25	of	of	ADP
issue-2313	192	26	financial	financial	ADJ
issue-2313	192	27	liability	liability	NOUN
issue-2313	192	28	.	.	PUNCT
issue-2313	193	1	unlike	unlike	ADP
issue-2313	193	2	other	other	ADJ
issue-2313	193	3	types	type	NOUN
issue-2313	193	4	of	of	ADP
issue-2313	193	5	legal	legal	ADJ
issue-2313	193	6	restorative	restorative	ADJ
issue-2313	193	7	responsibility	responsibility	NOUN
issue-2313	193	8	,	,	PUNCT
issue-2313	193	9	financial	financial	ADJ
issue-2313	193	10	and	and	CCONJ
issue-2313	193	11	legal	legal	ADJ
issue-2313	193	12	responsibility	responsibility	NOUN
issue-2313	193	13	is	be	AUX
issue-2313	193	14	not	not	PART
issue-2313	193	15	designed	design	VERB
issue-2313	193	16	to	to	PART
issue-2313	193	17	restore	restore	VERB
issue-2313	193	18	the	the	DET
issue-2313	193	19	rights	right	NOUN
issue-2313	193	20	and	and	CCONJ
issue-2313	193	21	secure	secure	VERB
issue-2313	193	22	the	the	DET
issue-2313	193	23	legitimate	legitimate	ADJ
issue-2313	193	24	interests	interest	NOUN
issue-2313	193	25	of	of	ADP
issue-2313	193	26	a	a	DET
issue-2313	193	27	particular	particular	ADJ
issue-2313	193	28	person	person	NOUN
issue-2313	193	29	or	or	CCONJ
issue-2313	193	30	organisation	organisation	NOUN
issue-2313	193	31	,	,	PUNCT
issue-2313	193	32	but	but	CCONJ
issue-2313	193	33	to	to	PART
issue-2313	193	34	ensure	ensure	VERB
issue-2313	193	35	the	the	DET
issue-2313	193	36	financial	financial	ADJ
issue-2313	193	37	stability	stability	NOUN
issue-2313	193	38	of	of	ADP
issue-2313	193	39	society	society	NOUN
issue-2313	193	40	as	as	ADP
issue-2313	193	41	a	a	DET
issue-2313	193	42	whole	whole	NOUN
issue-2313	193	43	and	and	CCONJ
issue-2313	193	44	the	the	DET
issue-2313	193	45	financial	financial	ADJ
issue-2313	193	46	system	system	NOUN
issue-2313	193	47	of	of	ADP
issue-2313	193	48	the	the	DET
issue-2313	193	49	state	state	NOUN
issue-2313	193	50	.	.	PUNCT
issue-2313	194	1	one	one	NUM
issue-2313	194	2	more	more	ADJ
issue-2313	194	3	feature	feature	NOUN
issue-2313	194	4	of	of	ADP
issue-2313	194	5	financial	financial	ADJ
issue-2313	194	6	and	and	CCONJ
issue-2313	194	7	legal	legal	ADJ
issue-2313	194	8	liability	liability	NOUN
issue-2313	194	9	is	be	AUX
issue-2313	194	10	that	that	SCONJ
issue-2313	194	11	it	it	PRON
issue-2313	194	12	is	be	AUX
issue-2313	194	13	ensured	ensure	VERB
issue-2313	194	14	by	by	ADP
issue-2313	194	15	the	the	DET
issue-2313	194	16	possibility	possibility	NOUN
issue-2313	194	17	of	of	ADP
issue-2313	194	18	applying	apply	VERB
issue-2313	194	19	financial	financial	ADJ
issue-2313	194	20	coercion	coercion	NOUN
issue-2313	194	21	measures	measure	NOUN
issue-2313	194	22	.	.	PUNCT
issue-2313	195	1	the	the	DET
issue-2313	195	2	next	next	ADJ
issue-2313	195	3	feature	feature	NOUN
issue-2313	195	4	that	that	PRON
issue-2313	195	5	distinguishes	distinguish	VERB
issue-2313	195	6	financial	financial	ADJ
issue-2313	195	7	and	and	CCONJ
issue-2313	195	8	legal	legal	ADJ
issue-2313	195	9	liability	liability	NOUN
issue-2313	195	10	from	from	ADP
issue-2313	195	11	other	other	ADJ
issue-2313	195	12	types	type	NOUN
issue-2313	195	13	of	of	ADP
issue-2313	195	14	legal	legal	ADJ
issue-2313	195	15	liability	liability	NOUN
issue-2313	195	16	in	in	ADP
issue-2313	195	17	ukraine	ukraine	NOUN
issue-2313	195	18	is	be	AUX
issue-2313	195	19	that	that	PRON
issue-2313	195	20	financial	financial	ADJ
issue-2313	195	21	and	and	CCONJ
issue-2313	195	22	legal	legal	ADJ
issue-2313	195	23	liability	liability	NOUN
issue-2313	195	24	is	be	AUX
issue-2313	195	25	usually	usually	ADV
issue-2313	195	26	imposed	impose	VERB
issue-2313	195	27	on	on	ADP
issue-2313	195	28	violators	violator	NOUN
issue-2313	195	29	of	of	ADP
issue-2313	195	30	financial	financial	ADJ
issue-2313	195	31	activities	activity	NOUN
issue-2313	195	32	by	by	ADP
issue-2313	195	33	way	way	NOUN
issue-2313	195	34	of	of	ADP
issue-2313	195	35	financial	financial	ADJ
issue-2313	195	36	sanctions	sanction	NOUN
issue-2313	195	37	,	,	PUNCT
issue-2313	195	38	which	which	PRON
issue-2313	195	39	are	be	AUX
issue-2313	195	40	independent	independent	ADJ
issue-2313	195	41	measures	measure	NOUN
issue-2313	195	42	of	of	ADP
issue-2313	195	43	financial	financial	ADJ
issue-2313	195	44	and	and	CCONJ
issue-2313	195	45	legal	legal	ADJ
issue-2313	195	46	coercion	coercion	NOUN
issue-2313	195	47	.	.	PUNCT
issue-2313	196	1	and	and	CCONJ
issue-2313	196	2	finally	finally	ADV
issue-2313	196	3	,	,	PUNCT
issue-2313	196	4	some	some	PRON
issue-2313	196	5	of	of	ADP
issue-2313	196	6	the	the	DET
issue-2313	196	7	features	feature	NOUN
issue-2313	196	8	that	that	PRON
issue-2313	196	9	distinguish	distinguish	VERB
issue-2313	196	10	financial	financial	ADJ
issue-2313	196	11	responsibility	responsibility	NOUN
issue-2313	196	12	in	in	ADP
issue-2313	196	13	ukraine	ukraine	PROPN
issue-2313	196	14	are	be	AUX
issue-2313	196	15	due	due	ADJ
issue-2313	196	16	to	to	ADP
issue-2313	196	17	the	the	DET
issue-2313	196	18	nature	nature	NOUN
issue-2313	196	19	of	of	ADP
issue-2313	196	20	financial	financial	ADJ
issue-2313	196	21	offences	offence	NOUN
issue-2313	196	22	,	,	PUNCT
issue-2313	196	23	which	which	PRON
issue-2313	196	24	are	be	AUX
issue-2313	196	25	the	the	DET
issue-2313	196	26	basis	basis	NOUN
issue-2313	196	27	for	for	ADP
issue-2313	196	28	the	the	DET
issue-2313	196	29	implementation	implementation	NOUN
issue-2313	196	30	of	of	ADP
issue-2313	196	31	financial	financial	ADJ
issue-2313	196	32	responsibility	responsibility	NOUN
issue-2313	196	33	and	and	CCONJ
issue-2313	196	34	baltic	baltic	ADJ
issue-2313	196	35	journal	journal	PROPN
issue-2313	196	36	of	of	ADP
issue-2313	196	37	economic	economic	ADJ
issue-2313	196	38	studies	study	NOUN
issue-2313	196	39	79	79	NUM
issue-2313	196	40	vol	vol	NOUN
issue-2313	196	41	.	.	PUNCT
issue-2313	197	1	10	10	NUM
issue-2313	197	2	no	no	NOUN
issue-2313	197	3	.	.	NOUN
issue-2313	197	4	1	1	NUM
issue-2313	197	5	,	,	PUNCT
issue-2313	197	6	2024	2024	NUM
issue-2313	197	7	references	reference	NOUN
issue-2313	197	8	:	:	PUNCT
issue-2313	197	9	ivanskiy	ivanskiy	NOUN
issue-2313	197	10	,	,	PUNCT
issue-2313	197	11	a.	a.	NOUN
issue-2313	197	12	(	(	PUNCT
issue-2313	197	13	2009	2009	NUM
issue-2313	197	14	)	)	PUNCT
issue-2313	197	15	.	.	PUNCT
issue-2313	198	1	financially	financially	ADV
issue-2313	198	2	legal	legal	ADJ
issue-2313	198	3	responsibility	responsibility	NOUN
issue-2313	198	4	in	in	ADP
issue-2313	198	5	modern	modern	ADJ
issue-2313	198	6	ukraine	ukraine	NOUN
issue-2313	198	7	:	:	PUNCT
issue-2313	198	8	theoretical	theoretical	ADJ
issue-2313	198	9	research	research	NOUN
issue-2313	198	10	.	.	PUNCT
issue-2313	199	1	dissertation	dissertation	NOUN
issue-2313	199	2	on	on	ADP
issue-2313	199	3	awarding	award	VERB
issue-2313	199	4	the	the	DET
issue-2313	199	5	scientific	scientific	ADJ
issue-2313	199	6	degree	degree	NOUN
issue-2313	199	7	of	of	ADP
issue-2313	199	8	doctor	doctor	NOUN
issue-2313	199	9	of	of	ADP
issue-2313	199	10	legal	legal	ADJ
issue-2313	199	11	sciences	science	NOUN
issue-2313	199	12	after	after	ADP
issue-2313	199	13	speciality	speciality	NOUN
issue-2313	199	14	12.00.07	12.00.07	NOUN
issue-2313	199	15	:	:	PUNCT
issue-2313	199	16	administrative	administrative	ADJ
issue-2313	199	17	law	law	NOUN
issue-2313	199	18	and	and	CCONJ
issue-2313	199	19	process	process	NOUN
issue-2313	199	20	;	;	PUNCT
issue-2313	199	21	financial	financial	ADJ
issue-2313	199	22	law	law	NOUN
issue-2313	199	23	;	;	PUNCT
issue-2313	199	24	information	information	NOUN
issue-2313	199	25	law	law	NOUN
issue-2313	199	26	.	.	PUNCT
issue-2313	200	1	odessa	odessa	ADJ
issue-2313	200	2	national	national	PROPN
issue-2313	200	3	legal	legal	PROPN
issue-2313	200	4	academy	academy	NOUN
issue-2313	200	5	,	,	PUNCT
issue-2313	200	6	odessa	odessa	ADJ
issue-2313	200	7	,	,	PUNCT
issue-2313	200	8	36	36	NUM
issue-2313	200	9	p.	p.	NOUN
issue-2313	200	10	gega	gega	NOUN
issue-2313	200	11	,	,	PUNCT
issue-2313	200	12	p.	p.	NOUN
issue-2313	200	13	(	(	PUNCT
issue-2313	200	14	2011	2011	NUM
issue-2313	200	15	)	)	PUNCT
issue-2313	200	16	.	.	PUNCT
issue-2313	201	1	fundamentals	fundamental	NOUN
issue-2313	201	2	of	of	ADP
issue-2313	201	3	tax	tax	NOUN
issue-2313	201	4	law	law	NOUN
issue-2313	201	5	:	:	PUNCT
issue-2313	201	6	textbook	textbook	NOUN
issue-2313	201	7	.	.	PUNCT
issue-2313	202	1	2nd	2nd	ADJ
issue-2313	202	2	ed	ed	NOUN
issue-2313	202	3	.	.	PROPN
issue-2313	202	4	,	,	PUNCT
issue-2313	202	5	rework	rework	NOUN
issue-2313	202	6	.	.	PUNCT
issue-2313	203	1	and	and	CCONJ
issue-2313	203	2	add	add	VERB
issue-2313	203	3	-	-	PUNCT
issue-2313	203	4	ons	ons	NOUN
issue-2313	203	5	.	.	PUNCT
issue-2313	204	1	kyiv	kyiv	ADJ
issue-2313	204	2	:	:	PUNCT
issue-2313	204	3	inyure	inyure	NOUN
issue-2313	204	4	,	,	PUNCT
issue-2313	204	5	215	215	NUM
issue-2313	204	6	p.	p.	NOUN
issue-2313	204	7	fedorchenko	fedorchenko	PROPN
issue-2313	204	8	,	,	PUNCT
issue-2313	204	9	f.	f.	PROPN
issue-2313	204	10	(	(	PUNCT
issue-2313	204	11	2015	2015	NUM
issue-2313	204	12	)	)	PUNCT
issue-2313	204	13	.	.	PUNCT
issue-2313	205	1	code	code	NOUN
issue-2313	205	2	of	of	ADP
issue-2313	205	3	responsibility	responsibility	NOUN
issue-2313	205	4	:	:	PUNCT
issue-2313	205	5	all	all	DET
issue-2313	205	6	sanctions	sanction	NOUN
issue-2313	205	7	in	in	ADP
issue-2313	205	8	business	business	NOUN
issue-2313	205	9	activities	activity	NOUN
issue-2313	205	10	.	.	PUNCT
issue-2313	206	1	2nd	2nd	ADJ
issue-2313	206	2	ed	ed	NOUN
issue-2313	206	3	.	.	PROPN
issue-2313	206	4	,	,	PUNCT
issue-2313	206	5	rework	rework	NOUN
issue-2313	206	6	.	.	PUNCT
issue-2313	207	1	and	and	CCONJ
issue-2313	207	2	add	add	VERB
issue-2313	207	3	-	-	PUNCT
issue-2313	207	4	ons	ons	NOUN
issue-2313	207	5	.	.	PUNCT
issue-2313	208	1	kharkiv	kharkiv	PROPN
issue-2313	208	2	:	:	PUNCT
issue-2313	208	3	factor	factor	NOUN
issue-2313	208	4	publ	publ	NOUN
issue-2313	208	5	.	.	PUNCT
issue-2313	209	1	,	,	PUNCT
issue-2313	209	2	692	692	NUM
issue-2313	209	3	p.	p.	NOUN
issue-2313	209	4	kostenko	kostenko	PROPN
issue-2313	209	5	,	,	PUNCT
issue-2313	209	6	y.	y.	PROPN
issue-2313	209	7	(	(	PUNCT
issue-2313	209	8	2009	2009	NUM
issue-2313	209	9	)	)	PUNCT
issue-2313	209	10	.	.	PUNCT
issue-2313	210	1	financial	financial	ADJ
issue-2313	210	2	law	law	NOUN
issue-2313	210	3	of	of	ADP
issue-2313	210	4	ukraine	ukraine	NOUN
issue-2313	210	5	:	:	PUNCT
issue-2313	210	6	textbook	textbook	NOUN
issue-2313	210	7	.	.	PUNCT
issue-2313	211	1	kyiv	kyiv	ADJ
issue-2313	211	2	:	:	PUNCT
issue-2313	211	3	center	center	NOUN
issue-2313	211	4	for	for	ADP
issue-2313	211	5	educational	educational	ADJ
issue-2313	211	6	literature	literature	NOUN
issue-2313	211	7	,	,	PUNCT
issue-2313	211	8	240	240	NUM
issue-2313	211	9	p.	p.	NOUN
issue-2313	211	10	kovalchuk	kovalchuk	PROPN
issue-2313	211	11	,	,	PUNCT
issue-2313	211	12	o.	o.	PROPN
issue-2313	211	13	(	(	PUNCT
issue-2313	211	14	2007	2007	NUM
issue-2313	211	15	)	)	PUNCT
issue-2313	211	16	.	.	PUNCT
issue-2313	212	1	financial	financial	ADJ
issue-2313	212	2	law	law	NOUN
issue-2313	212	3	of	of	ADP
issue-2313	212	4	ukraine	ukraine	PROPN
issue-2313	212	5	.	.	PUNCT
issue-2313	213	1	state	state	NOUN
issue-2313	213	2	and	and	CCONJ
issue-2313	213	3	prospects	prospect	NOUN
issue-2313	213	4	of	of	ADP
issue-2313	213	5	development	development	NOUN
issue-2313	213	6	.	.	PUNCT
issue-2313	214	1	kyiv	kyiv	ADJ
issue-2313	214	2	:	:	PUNCT
issue-2313	214	3	inyure	inyure	NOUN
issue-2313	214	4	,	,	PUNCT
issue-2313	214	5	488	488	NUM
issue-2313	215	1	p.	p.	NOUN
issue-2313	215	2	litvintseva	litvintseva	PROPN
issue-2313	215	3	,	,	PUNCT
issue-2313	215	4	a.	a.	NOUN
issue-2313	215	5	(	(	PUNCT
issue-2313	215	6	2016	2016	NUM
issue-2313	215	7	)	)	PUNCT
issue-2313	215	8	.	.	PUNCT
issue-2313	216	1	financial	financial	ADJ
issue-2313	216	2	liability	liability	NOUN
issue-2313	216	3	for	for	ADP
issue-2313	216	4	violations	violation	NOUN
issue-2313	216	5	of	of	ADP
issue-2313	216	6	tax	tax	NOUN
issue-2313	216	7	legislation	legislation	NOUN
issue-2313	216	8	.	.	PUNCT
issue-2313	217	1	entrepreneurship	entrepreneurship	NOUN
issue-2313	217	2	,	,	PUNCT
issue-2313	217	3	economy	economy	NOUN
issue-2313	217	4	and	and	CCONJ
issue-2313	217	5	law	law	NOUN
issue-2313	217	6	,	,	PUNCT
issue-2313	217	7	vol	vol	NOUN
issue-2313	217	8	.	.	PROPN
issue-2313	217	9	6	6	NUM
issue-2313	217	10	,	,	PUNCT
issue-2313	217	11	p.	p.	NOUN
issue-2313	217	12	150–154	150–154	NUM
issue-2313	217	13	.	.	PUNCT
issue-2313	218	1	nechay	nechay	PROPN
issue-2313	218	2	,	,	PUNCT
issue-2313	218	3	a.	a.	NOUN
issue-2313	218	4	(	(	PUNCT
issue-2313	218	5	2014	2014	NUM
issue-2313	218	6	)	)	PUNCT
issue-2313	218	7	.	.	PUNCT
issue-2313	219	1	actual	actual	ADJ
issue-2313	219	2	issues	issue	NOUN
issue-2313	219	3	of	of	ADP
issue-2313	219	4	financial	financial	ADJ
issue-2313	219	5	law	law	NOUN
issue-2313	219	6	:	:	PUNCT
issue-2313	219	7	legal	legal	ADJ
issue-2313	219	8	foundations	foundation	NOUN
issue-2313	219	9	of	of	ADP
issue-2313	219	10	public	public	ADJ
issue-2313	219	11	relations	relation	NOUN
issue-2313	219	12	:	:	PUNCT
issue-2313	219	13	monograph	monograph	NOUN
issue-2313	219	14	.	.	PUNCT
issue-2313	220	1	kyiv	kyiv	PROPN
issue-2313	220	2	:	:	PUNCT
issue-2313	220	3	atika	atika	PROPN
issue-2313	220	4	,	,	PUNCT
issue-2313	220	5	344	344	NUM
issue-2313	221	1	p.	p.	NOUN
issue-2313	221	2	the	the	DET
issue-2313	221	3	law	law	NOUN
issue-2313	221	4	of	of	ADP
issue-2313	221	5	ukraine	ukraine	NOUN
issue-2313	221	6	"	"	PUNCT
issue-2313	221	7	on	on	ADP
issue-2313	221	8	banks	bank	NOUN
issue-2313	221	9	and	and	CCONJ
issue-2313	221	10	banking	banking	NOUN
issue-2313	221	11	activities	activity	NOUN
issue-2313	221	12	"	"	PUNCT
issue-2313	221	13	(	(	PUNCT
issue-2313	221	14	2001	2001	NUM
issue-2313	221	15	)	)	PUNCT
issue-2313	221	16	of	of	ADP
issue-2313	221	17	07.12.2000	07.12.2000	NUM
issue-2313	221	18	,	,	PUNCT
issue-2313	221	19	no	no	NOUN
issue-2313	221	20	.	.	NOUN
issue-2313	221	21	2121	2121	NUM
issue-2313	221	22	-	-	PUNCT
issue-2313	221	23	iii	iii	NOUN
issue-2313	221	24	.	.	NOUN
issue-2313	221	25	bulletin	bulletin	NOUN
issue-2313	221	26	of	of	ADP
issue-2313	221	27	the	the	DET
issue-2313	221	28	verkhovna	verkhovna	NOUN
issue-2313	221	29	rada	rada	PROPN
issue-2313	221	30	(	(	PUNCT
issue-2313	221	31	bvr	bvr	PROPN
issue-2313	221	32	)	)	PUNCT
issue-2313	221	33	.	.	PUNCT
issue-2313	222	1	no	no	INTJ
issue-2313	222	2	.	.	NOUN
issue-2313	223	1	5	5	NUM
issue-2313	223	2	-	-	SYM
issue-2313	223	3	6	6	NUM
issue-2313	223	4	,	,	PUNCT
issue-2313	223	5	article	article	NOUN
issue-2313	223	6	30	30	NUM
issue-2313	223	7	.	.	PUNCT
issue-2313	224	1	the	the	DET
issue-2313	224	2	law	law	NOUN
issue-2313	224	3	of	of	ADP
issue-2313	224	4	ukraine	ukraine	NOUN
issue-2313	224	5	"	"	PUNCT
issue-2313	224	6	on	on	ADP
issue-2313	224	7	personal	personal	ADJ
issue-2313	224	8	income	income	NOUN
issue-2313	224	9	tax	tax	NOUN
issue-2313	224	10	"	"	PUNCT
issue-2313	224	11	(	(	PUNCT
issue-2313	224	12	2003	2003	NUM
issue-2313	224	13	)	)	PUNCT
issue-2313	224	14	of	of	ADP
issue-2313	224	15	22.05.2003	22.05.2003	NUM
issue-2313	224	16	,	,	PUNCT
issue-2313	224	17	no	no	NOUN
issue-2313	224	18	.	.	NOUN
issue-2313	224	19	889	889	NUM
issue-2313	224	20	.	.	PUNCT
issue-2313	225	1	bulletin	bulletin	NOUN
issue-2313	225	2	of	of	ADP
issue-2313	225	3	the	the	DET
issue-2313	225	4	verkhovna	verkhovna	NOUN
issue-2313	225	5	rada	rada	PROPN
issue-2313	225	6	(	(	PUNCT
issue-2313	225	7	bvr	bvr	PROPN
issue-2313	225	8	)	)	PUNCT
issue-2313	225	9	.	.	PUNCT
issue-2313	226	1	no	no	INTJ
issue-2313	226	2	.	.	NOUN
issue-2313	227	1	37	37	NUM
issue-2313	227	2	.	.	PUNCT
issue-2313	228	1	article	article	NOUN
issue-2313	228	2	308	308	NUM
issue-2313	228	3	.	.	PUNCT
issue-2313	229	1	the	the	DET
issue-2313	229	2	law	law	NOUN
issue-2313	229	3	of	of	ADP
issue-2313	229	4	ukraine	ukraine	NOUN
issue-2313	229	5	"	"	PUNCT
issue-2313	229	6	on	on	ADP
issue-2313	229	7	the	the	DET
issue-2313	229	8	national	national	PROPN
issue-2313	229	9	bank	bank	PROPN
issue-2313	229	10	of	of	ADP
issue-2313	229	11	ukraine	ukraine	NOUN
issue-2313	229	12	"	"	PUNCT
issue-2313	229	13	(	(	PUNCT
issue-2313	229	14	1999	1999	NUM
issue-2313	229	15	)	)	PUNCT
issue-2313	229	16	of	of	ADP
issue-2313	229	17	20.05.1999	20.05.1999	NUM
issue-2313	229	18	,	,	PUNCT
issue-2313	229	19	no	no	INTJ
issue-2313	229	20	.	.	NOUN
issue-2313	229	21	679	679	NUM
issue-2313	229	22	.	.	PUNCT
issue-2313	230	1	bulletin	bulletin	NOUN
issue-2313	230	2	of	of	ADP
issue-2313	230	3	the	the	DET
issue-2313	230	4	verkhovna	verkhovna	NOUN
issue-2313	230	5	rada	rada	PROPN
issue-2313	230	6	(	(	PUNCT
issue-2313	230	7	bvr	bvr	PROPN
issue-2313	230	8	)	)	PUNCT
issue-2313	230	9	.	.	PUNCT
issue-2313	231	1	no	no	INTJ
issue-2313	231	2	.	.	NOUN
issue-2313	231	3	29	29	NUM
issue-2313	231	4	.	.	PUNCT
issue-2313	232	1	article	article	NOUN
issue-2313	232	2	238	238	NUM
issue-2313	232	3	.	.	PUNCT
issue-2313	233	1	the	the	DET
issue-2313	233	2	law	law	NOUN
issue-2313	233	3	of	of	ADP
issue-2313	233	4	ukraine	ukraine	NOUN
issue-2313	233	5	"	"	PUNCT
issue-2313	233	6	on	on	ADP
issue-2313	233	7	value	value	NOUN
issue-2313	233	8	added	add	VERB
issue-2313	233	9	tax	tax	NOUN
issue-2313	233	10	"	"	PUNCT
issue-2313	233	11	(	(	PUNCT
issue-2313	233	12	1997	1997	NUM
issue-2313	233	13	)	)	PUNCT
issue-2313	233	14	of	of	ADP
issue-2313	233	15	03.04.97	03.04.97	NOUN
issue-2313	233	16	,	,	PUNCT
issue-2313	233	17	no	no	INTJ
issue-2313	233	18	.	.	NOUN
issue-2313	233	19	168	168	NUM
issue-2313	233	20	.	.	PUNCT
issue-2313	234	1	bulletin	bulletin	NOUN
issue-2313	234	2	of	of	ADP
issue-2313	234	3	the	the	DET
issue-2313	234	4	verkhovna	verkhovna	NOUN
issue-2313	234	5	rada	rada	PROPN
issue-2313	234	6	(	(	PUNCT
issue-2313	234	7	bvr	bvr	PROPN
issue-2313	234	8	)	)	PUNCT
issue-2313	234	9	.	.	PUNCT
issue-2313	235	1	no	no	INTJ
issue-2313	235	2	.	.	NOUN
issue-2313	235	3	21	21	NUM
issue-2313	235	4	.	.	PUNCT
issue-2313	236	1	article	article	NOUN
issue-2313	236	2	156	156	NUM
issue-2313	236	3	.	.	PUNCT
issue-2313	237	1	oparin	oparin	PROPN
issue-2313	237	2	,	,	PUNCT
issue-2313	237	3	v.	v.	PROPN
issue-2313	237	4	(	(	PUNCT
issue-2313	237	5	2011	2011	NUM
issue-2313	237	6	)	)	PUNCT
issue-2313	237	7	.	.	PUNCT
issue-2313	238	1	finance	finance	NOUN
issue-2313	238	2	(	(	PUNCT
issue-2313	238	3	general	general	ADJ
issue-2313	238	4	theory	theory	NOUN
issue-2313	238	5	):	):	PUNCT
issue-2313	238	6	a	a	DET
issue-2313	238	7	textbook	textbook	NOUN
issue-2313	238	8	.	.	PUNCT
issue-2313	239	1	2nd	2nd	PROPN
issue-2313	239	2	edition	edition	NOUN
issue-2313	239	3	,	,	PUNCT
issue-2313	239	4	supplemented	supplement	VERB
issue-2313	239	5	and	and	CCONJ
issue-2313	239	6	revised	revise	VERB
issue-2313	239	7	.	.	PUNCT
issue-2313	240	1	kyiv	kyiv	ADJ
issue-2313	240	2	:	:	PUNCT
issue-2313	240	3	kneu	kneu	PROPN
issue-2313	240	4	publ	publ	PROPN
issue-2313	240	5	.	.	PUNCT
issue-2313	240	6	,	,	PUNCT
issue-2313	240	7	240	240	NUM
issue-2313	240	8	p.	p.	NOUN
issue-2313	240	9	romanenko	romanenko	PROPN
issue-2313	240	10	,	,	PUNCT
issue-2313	240	11	o.	o.	PROPN
issue-2313	240	12	(	(	PUNCT
issue-2313	240	13	2016	2016	NUM
issue-2313	240	14	)	)	PUNCT
issue-2313	240	15	.	.	PUNCT
issue-2313	241	1	finance	finance	NOUN
issue-2313	241	2	:	:	PUNCT
issue-2313	241	3	textbook	textbook	NOUN
issue-2313	241	4	.	.	PUNCT
issue-2313	242	1	kyiv	kyiv	ADJ
issue-2313	242	2	:	:	PUNCT
issue-2313	242	3	center	center	NOUN
issue-2313	242	4	for	for	ADP
issue-2313	242	5	educational	educational	ADJ
issue-2313	242	6	literature	literature	NOUN
issue-2313	242	7	,	,	PUNCT
issue-2313	242	8	312	312	NUM
issue-2313	242	9	p.	p.	NOUN
issue-2313	242	10	romanyuk	romanyuk	NOUN
issue-2313	242	11	,	,	PUNCT
issue-2313	242	12	y.	y.	PROPN
issue-2313	242	13	(	(	PUNCT
issue-2313	242	14	2019	2019	NUM
issue-2313	242	15	)	)	PUNCT
issue-2313	242	16	.	.	PUNCT
issue-2313	243	1	financial	financial	ADJ
issue-2313	243	2	liability	liability	NOUN
issue-2313	243	3	as	as	ADP
issue-2313	243	4	a	a	DET
issue-2313	243	5	category	category	NOUN
issue-2313	243	6	of	of	ADP
issue-2313	243	7	financial	financial	ADJ
issue-2313	243	8	law	law	NOUN
issue-2313	243	9	.	.	PUNCT
issue-2313	244	1	entrepreneurship	entrepreneurship	NOUN
issue-2313	244	2	,	,	PUNCT
issue-2313	244	3	economy	economy	NOUN
issue-2313	244	4	and	and	CCONJ
issue-2313	244	5	law	law	NOUN
issue-2313	244	6	,	,	PUNCT
issue-2313	244	7	vol	vol	NOUN
issue-2313	244	8	.	.	PROPN
issue-2313	244	9	12	12	NUM
issue-2313	244	10	,	,	PUNCT
issue-2313	244	11	p.	p.	NOUN
issue-2313	244	12	231–235	231–235	NUM
issue-2313	244	13	.	.	PUNCT
issue-2313	245	1	selivanov	selivanov	PROPN
issue-2313	245	2	,	,	PUNCT
issue-2313	245	3	o.	o.	INTJ
issue-2313	245	4	(	(	PUNCT
issue-2313	245	5	2010	2010	NUM
issue-2313	245	6	)	)	PUNCT
issue-2313	245	7	.	.	PUNCT
issue-2313	246	1	banking	banking	NOUN
issue-2313	246	2	law	law	NOUN
issue-2313	246	3	of	of	ADP
issue-2313	246	4	ukraine	ukraine	NOUN
issue-2313	246	5	:	:	PUNCT
issue-2313	246	6	textbook	textbook	NOUN
issue-2313	246	7	/	/	SYM
issue-2313	247	1	ed	ed	NOUN
issue-2313	247	2	.	.	PUNCT
issue-2313	248	1	by	by	ADP
issue-2313	248	2	a.	a.	PROPN
issue-2313	248	3	a.	a.	PROPN
issue-2313	248	4	selivanov	selivanov	PROPN
issue-2313	248	5	.	.	PUNCT
issue-2313	249	1	kyiv	kyiv	PROPN
issue-2313	249	2	:	:	PUNCT
issue-2313	249	3	in	in	ADP
issue-2313	249	4	yure	yure	NOUN
issue-2313	249	5	,	,	PUNCT
issue-2313	249	6	384	384	NUM
issue-2313	249	7	p.	p.	NOUN
issue-2313	249	8	the	the	DET
issue-2313	249	9	tax	tax	NOUN
issue-2313	249	10	code	code	NOUN
issue-2313	249	11	of	of	ADP
issue-2313	249	12	ukraine	ukraine	NOUN
issue-2313	249	13	(	(	PUNCT
issue-2313	249	14	2011	2011	NUM
issue-2313	249	15	)	)	PUNCT
issue-2313	249	16	.	.	PUNCT
issue-2313	250	1	bulletin	bulletin	NOUN
issue-2313	250	2	of	of	ADP
issue-2313	250	3	the	the	DET
issue-2313	250	4	verkhovna	verkhovna	NOUN
issue-2313	250	5	rada	rada	PROPN
issue-2313	250	6	(	(	PUNCT
issue-2313	250	7	bvr	bvr	PROPN
issue-2313	250	8	)	)	PUNCT
issue-2313	250	9	.	.	PUNCT
issue-2313	251	1	no	no	INTJ
issue-2313	251	2	.	.	NOUN
issue-2313	252	1	13	13	NUM
issue-2313	252	2	-	-	SYM
issue-2313	252	3	14	14	NUM
issue-2313	252	4	,	,	PUNCT
issue-2313	252	5	no	no	INTJ
issue-2313	252	6	.	.	NOUN
issue-2313	252	7	15	15	NUM
issue-2313	252	8	-	-	SYM
issue-2313	252	9	16	16	NUM
issue-2313	252	10	,	,	PUNCT
issue-2313	252	11	no	no	INTJ
issue-2313	252	12	.	.	NOUN
issue-2313	252	13	17	17	NUM
issue-2313	252	14	.	.	X
issue-2313	253	1	аrticle	аrticle	NOUN
issue-2313	253	2	112	112	NUM
issue-2313	253	3	.	.	PUNCT
issue-2313	254	1	the	the	DET
issue-2313	254	2	constitution	constitution	NOUN
issue-2313	254	3	of	of	ADP
issue-2313	254	4	ukraine	ukraine	PROPN
issue-2313	254	5	(	(	PUNCT
issue-2313	254	6	1996	1996	NUM
issue-2313	254	7	)	)	PUNCT
issue-2313	254	8	.	.	PUNCT
issue-2313	255	1	bulletin	bulletin	NOUN
issue-2313	255	2	of	of	ADP
issue-2313	255	3	the	the	DET
issue-2313	255	4	verkhovna	verkhovna	NOUN
issue-2313	255	5	rada	rada	PROPN
issue-2313	255	6	(	(	PUNCT
issue-2313	255	7	bvr	bvr	PROPN
issue-2313	255	8	)	)	PUNCT
issue-2313	255	9	.	.	PUNCT
issue-2313	256	1	no	no	INTJ
issue-2313	256	2	.	.	NOUN
issue-2313	256	3	30	30	NUM
issue-2313	256	4	.	.	PUNCT
issue-2313	257	1	article	article	NOUN
issue-2313	257	2	141	141	NUM
issue-2313	257	3	.	.	PUNCT
issue-2313	258	1	usenko	usenko	PROPN
issue-2313	258	2	,	,	PUNCT
issue-2313	258	3	r.	r.	PROPN
issue-2313	258	4	(	(	PUNCT
issue-2313	258	5	2007	2007	NUM
issue-2313	258	6	)	)	PUNCT
issue-2313	258	7	.	.	PUNCT
issue-2313	259	1	financial	financial	ADJ
issue-2313	259	2	sanctions	sanction	NOUN
issue-2313	259	3	for	for	ADP
issue-2313	259	4	the	the	DET
issue-2313	259	5	legislation	legislation	NOUN
issue-2313	259	6	of	of	ADP
issue-2313	259	7	ukraine	ukraine	NOUN
issue-2313	259	8	:	:	PUNCT
issue-2313	259	9	monograph	monograph	PROPN
issue-2313	259	10	.	.	PUNCT
issue-2313	260	1	kyiv	kyiv	PROPN
issue-2313	260	2	:	:	PUNCT
issue-2313	260	3	dacor	dacor	PROPN
issue-2313	260	4	,	,	PUNCT
issue-2313	260	5	knt	knt	PROPN
issue-2313	260	6	,	,	PUNCT
issue-2313	260	7	p.	p.	NOUN
issue-2313	260	8	41	41	NUM
issue-2313	260	9	.	.	PUNCT
issue-2313	261	1	vasilik	vasilik	PROPN
issue-2313	261	2	,	,	PUNCT
issue-2313	261	3	o.	o.	PROPN
issue-2313	261	4	(	(	PUNCT
issue-2313	261	5	2013	2013	NUM
issue-2313	261	6	)	)	PUNCT
issue-2313	261	7	.	.	PUNCT
issue-2313	262	1	theory	theory	NOUN
issue-2313	262	2	of	of	ADP
issue-2313	262	3	finance	finance	NOUN
issue-2313	262	4	:	:	PUNCT
issue-2313	262	5	textbook	textbook	NOUN
issue-2313	262	6	.	.	PUNCT
issue-2313	263	1	kyiv	kyiv	ADJ
issue-2313	263	2	:	:	PUNCT
issue-2313	263	3	news	news	NOUN
issue-2313	263	4	,	,	PUNCT
issue-2313	263	5	416	416	NUM
issue-2313	263	6	p.	p.	NOUN
issue-2313	263	7	received	receive	VERB
issue-2313	263	8	on	on	ADP
issue-2313	263	9	:	:	PUNCT
issue-2313	263	10	09th	09th	ADJ
issue-2313	263	11	of	of	ADP
issue-2313	263	12	february	february	PROPN
issue-2313	263	13	,	,	PUNCT
issue-2313	263	14	2024	2024	NUM
issue-2313	263	15	accepted	accept	VERB
issue-2313	263	16	on	on	ADP
issue-2313	263	17	:	:	PUNCT
issue-2313	263	18	23th	23th	NOUN
issue-2313	263	19	of	of	ADP
issue-2313	263	20	march	march	PROPN
issue-2313	263	21	,	,	PUNCT
issue-2313	263	22	2024	2024	NUM
issue-2313	263	23	published	publish	VERB
issue-2313	263	24	on	on	ADP
issue-2313	263	25	:	:	PUNCT
issue-2313	263	26	05th	05th	ADJ
issue-2313	263	27	of	of	ADP
issue-2313	263	28	april	april	PROPN
issue-2313	263	29	,	,	PUNCT
issue-2313	263	30	2024	2024	NUM
issue-2313	263	31	distinguish	distinguish	VERB
issue-2313	263	32	financial	financial	ADJ
issue-2313	263	33	responsibility	responsibility	NOUN
issue-2313	263	34	from	from	ADP
issue-2313	263	35	other	other	ADJ
issue-2313	263	36	types	type	NOUN
issue-2313	263	37	of	of	ADP
issue-2313	263	38	liability	liability	NOUN
issue-2313	263	39	applied	apply	VERB
issue-2313	263	40	both	both	PRON
issue-2313	263	41	in	in	ADP
issue-2313	263	42	connection	connection	NOUN
issue-2313	263	43	with	with	ADP
issue-2313	263	44	administrative	administrative	ADJ
issue-2313	263	45	and	and	CCONJ
issue-2313	263	46	disciplinary	disciplinary	ADJ
issue-2313	263	47	offences	offence	NOUN
issue-2313	263	48	,	,	PUNCT
issue-2313	263	49	and	and	CCONJ
issue-2313	263	50	in	in	ADP
issue-2313	263	51	connection	connection	NOUN
issue-2313	263	52	with	with	ADP
issue-2313	263	53	criminally	criminally	ADV
issue-2313	263	54	prosecuted	prosecute	VERB
issue-2313	263	55	financial	financial	ADJ
issue-2313	263	56	crimes	crime	NOUN
issue-2313	263	57	and	and	CCONJ
issue-2313	263	58	civil	civil	ADJ
issue-2313	263	59	law	law	NOUN
issue-2313	263	60	offences	offence	NOUN
issue-2313	263	61	,	,	PUNCT
issue-2313	263	62	the	the	DET
issue-2313	263	63	subjects	subject	NOUN
issue-2313	263	64	of	of	ADP
issue-2313	263	65	which	which	PRON
issue-2313	263	66	,	,	PUNCT
issue-2313	263	67	as	as	ADP
issue-2313	263	68	a	a	DET
issue-2313	263	69	rule	rule	NOUN
issue-2313	263	70	,	,	PUNCT
issue-2313	263	71	are	be	AUX
issue-2313	263	72	independent	independent	ADJ
issue-2313	263	73	individual	individual	ADJ
issue-2313	263	74	subjects	subject	NOUN
issue-2313	263	75	of	of	ADP
issue-2313	263	76	financial	financial	ADJ
issue-2313	263	77	activity	activity	NOUN
issue-2313	263	78	,	,	PUNCT
issue-2313	263	79	individuals	individual	NOUN
issue-2313	263	80	who	who	PRON
issue-2313	263	81	,	,	PUNCT
issue-2313	263	82	by	by	ADP
issue-2313	263	83	their	their	PRON
issue-2313	263	84	illegal	illegal	ADJ
issue-2313	263	85	behaviour	behaviour	NOUN
issue-2313	263	86	,	,	PUNCT
issue-2313	263	87	are	be	AUX
issue-2313	263	88	qualified	qualified	ADJ
issue-2313	263	89	as	as	ADP
issue-2313	263	90	specific	specific	ADJ
issue-2313	263	91	offenders	offender	NOUN
issue-2313	263	92	.	.	PUNCT