id	sid	tid	token	lemma	pos
issue-2332	1	1	baltic	baltic	PROPN
issue-2332	1	2	journal	journal	PROPN
issue-2332	1	3	of	of	ADP
issue-2332	1	4	economic	economic	ADJ
issue-2332	1	5	studies	study	NOUN
issue-2332	1	6	247	247	NUM
issue-2332	1	7	vol	vol	NOUN
issue-2332	1	8	.	.	PUNCT
issue-2332	2	1	10	10	NUM
issue-2332	2	2	no	no	NOUN
issue-2332	2	3	.	.	NOUN
issue-2332	2	4	1	1	NUM
issue-2332	2	5	,	,	PUNCT
issue-2332	2	6	2024	2024	NUM
issue-2332	2	7	this	this	PRON
issue-2332	2	8	is	be	AUX
issue-2332	2	9	an	an	DET
issue-2332	2	10	open	open	ADJ
issue-2332	2	11	access	access	NOUN
issue-2332	2	12	article	article	NOUN
issue-2332	2	13	,	,	PUNCT
issue-2332	2	14	distributed	distribute	VERB
issue-2332	2	15	under	under	ADP
issue-2332	2	16	the	the	DET
issue-2332	2	17	terms	term	NOUN
issue-2332	2	18	of	of	ADP
issue-2332	2	19	the	the	DET
issue-2332	2	20	creative	creative	ADJ
issue-2332	2	21	commons	common	NOUN
issue-2332	2	22	attribution	attribution	NOUN
issue-2332	2	23	cc	cc	VERB
issue-2332	2	24	by	by	ADP
issue-2332	2	25	4.0	4.0	NUM
issue-2332	2	26	1	1	NUM
issue-2332	2	27	private	private	ADJ
issue-2332	2	28	institution	institution	NOUN
issue-2332	2	29	of	of	ADP
issue-2332	2	30	higher	high	ADJ
issue-2332	2	31	education	education	NOUN
issue-2332	2	32	"	"	PUNCT
issue-2332	2	33	rauf	rauf	PROPN
issue-2332	2	34	ablyazov	ablyazov	PROPN
issue-2332	2	35	east	east	PROPN
issue-2332	2	36	european	european	PROPN
issue-2332	2	37	university	university	PROPN
issue-2332	2	38	"	"	PUNCT
issue-2332	2	39	,	,	PUNCT
issue-2332	2	40	ukraine	ukraine	ADJ
issue-2332	2	41	e	e	NOUN
issue-2332	2	42	-	-	NOUN
issue-2332	2	43	mail	mail	NOUN
issue-2332	2	44	:	:	PUNCT
issue-2332	2	45	iiaandia@ukr.net	iiaandia@ukr.net	PROPN
issue-2332	2	46	orcid	orcid	PROPN
issue-2332	2	47	:	:	PUNCT
issue-2332	2	48	https://orcid.org/0000-0001-7759-2372	https://orcid.org/0000-0001-7759-2372	PROPN
issue-2332	2	49	2	2	NUM
issue-2332	2	50	private	private	ADJ
issue-2332	2	51	institution	institution	NOUN
issue-2332	2	52	of	of	ADP
issue-2332	2	53	higher	high	ADJ
issue-2332	2	54	education	education	NOUN
issue-2332	2	55	"	"	PUNCT
issue-2332	2	56	rauf	rauf	PROPN
issue-2332	2	57	ablyazov	ablyazov	PROPN
issue-2332	2	58	east	east	PROPN
issue-2332	2	59	european	european	PROPN
issue-2332	2	60	university	university	PROPN
issue-2332	2	61	"	"	PUNCT
issue-2332	2	62	,	,	PUNCT
issue-2332	2	63	ukraine	ukraine	NOUN
issue-2332	2	64	(	(	PUNCT
issue-2332	2	65	corresponding	correspond	VERB
issue-2332	2	66	author	author	NOUN
issue-2332	2	67	)	)	PUNCT
issue-2332	2	68	e	e	NOUN
issue-2332	2	69	-	-	NOUN
issue-2332	2	70	mail	mail	NOUN
issue-2332	2	71	:	:	PUNCT
issue-2332	2	72	sukach.o.m@gmail.com	sukach.o.m@gmail.com	X
issue-2332	2	73	orcid	orcid	NOUN
issue-2332	2	74	:	:	PUNCT
issue-2332	2	75	https://orcid.org/0000-0001-7150-0262	https://orcid.org/0000-0001-7150-0262	NOUN
issue-2332	2	76	researcherid	researcherid	VERB
issue-2332	2	77	:	:	PUNCT
issue-2332	2	78	e-7418	e-7418	NOUN
issue-2332	2	79	-	-	PUNCT
issue-2332	2	80	2019	2019	NUM
issue-2332	2	81	3	3	NUM
issue-2332	2	82	private	private	ADJ
issue-2332	2	83	institution	institution	NOUN
issue-2332	2	84	of	of	ADP
issue-2332	2	85	higher	high	ADJ
issue-2332	2	86	education	education	NOUN
issue-2332	2	87	"	"	PUNCT
issue-2332	2	88	rauf	rauf	PROPN
issue-2332	2	89	ablyazov	ablyazov	PROPN
issue-2332	2	90	east	east	PROPN
issue-2332	2	91	european	european	PROPN
issue-2332	2	92	university	university	PROPN
issue-2332	2	93	"	"	PUNCT
issue-2332	2	94	,	,	PUNCT
issue-2332	2	95	ukraine	ukraine	ADJ
issue-2332	2	96	e	e	NOUN
issue-2332	2	97	-	-	NOUN
issue-2332	2	98	mail	mail	NOUN
issue-2332	2	99	:	:	PUNCT
issue-2332	2	100	s__lesya@ukr.net	s__lesya@ukr.net	NOUN
issue-2332	2	101	orcid	orcid	NOUN
issue-2332	2	102	:	:	PUNCT
issue-2332	2	103	https://orcid.org/0000-0003-0987-0064	https://orcid.org/0000-0003-0987-0064	PROPN
issue-2332	2	104	doi	doi	PROPN
issue-2332	2	105	:	:	PUNCT
issue-2332	2	106	https://doi.org/10.30525/2256-0742/2024-10-1-247-255	https://doi.org/10.30525/2256-0742/2024-10-1-247-255	ADJ
issue-2332	2	107	modern	modern	ADJ
issue-2332	2	108	tools	tool	NOUN
issue-2332	2	109	for	for	ADP
issue-2332	2	110	managing	manage	VERB
issue-2332	2	111	local	local	ADJ
issue-2332	2	112	budgets	budget	NOUN
issue-2332	2	113	in	in	ADP
issue-2332	2	114	the	the	DET
issue-2332	2	115	context	context	NOUN
issue-2332	2	116	of	of	ADP
issue-2332	2	117	decentralisation	decentralisation	NOUN
issue-2332	2	118	iіa	iіa	VERB
issue-2332	2	119	chudaieva1	chudaieva1	NOUN
issue-2332	2	120	,	,	PUNCT
issue-2332	2	121	olena	olena	PROPN
issue-2332	2	122	sukach2	sukach2	PROPN
issue-2332	2	123	,	,	PUNCT
issue-2332	2	124	lesia	lesia	PROPN
issue-2332	2	125	sarana3	sarana3	PROPN
issue-2332	2	126	abstract	abstract	ADJ
issue-2332	2	127	.	.	PUNCT
issue-2332	3	1	the	the	DET
issue-2332	3	2	crisis	crisis	NOUN
issue-2332	3	3	in	in	ADP
issue-2332	3	4	ukraine	ukraine	PROPN
issue-2332	3	5	's	's	PART
issue-2332	3	6	economy	economy	NOUN
issue-2332	3	7	requires	require	VERB
issue-2332	3	8	the	the	DET
issue-2332	3	9	government	government	NOUN
issue-2332	3	10	to	to	PART
issue-2332	3	11	take	take	VERB
issue-2332	3	12	significant	significant	ADJ
issue-2332	3	13	transformation	transformation	NOUN
issue-2332	3	14	steps	step	NOUN
issue-2332	3	15	.	.	PUNCT
issue-2332	4	1	the	the	DET
issue-2332	4	2	issue	issue	NOUN
issue-2332	4	3	of	of	ADP
issue-2332	4	4	decentralization	decentralization	NOUN
issue-2332	4	5	of	of	ADP
issue-2332	4	6	state	state	NOUN
issue-2332	4	7	powers	power	NOUN
issue-2332	4	8	in	in	ADP
issue-2332	4	9	favor	favor	NOUN
issue-2332	4	10	of	of	ADP
issue-2332	4	11	local	local	ADJ
issue-2332	4	12	self	self	NOUN
issue-2332	4	13	-	-	PUNCT
issue-2332	4	14	government	government	NOUN
issue-2332	4	15	as	as	ADP
issue-2332	4	16	a	a	DET
issue-2332	4	17	basis	basis	NOUN
issue-2332	4	18	for	for	ADP
issue-2332	4	19	the	the	DET
issue-2332	4	20	transition	transition	NOUN
issue-2332	4	21	to	to	ADP
issue-2332	4	22	a	a	DET
issue-2332	4	23	new	new	ADJ
issue-2332	4	24	administrative	administrative	ADJ
issue-2332	4	25	-	-	PUNCT
issue-2332	4	26	territorial	territorial	ADJ
issue-2332	4	27	system	system	NOUN
issue-2332	4	28	remains	remain	VERB
issue-2332	4	29	relevant	relevant	ADJ
issue-2332	4	30	.	.	PUNCT
issue-2332	5	1	after	after	ADV
issue-2332	5	2	all	all	ADV
issue-2332	5	3	,	,	PUNCT
issue-2332	5	4	the	the	DET
issue-2332	5	5	current	current	ADJ
issue-2332	5	6	assistance	assistance	NOUN
issue-2332	5	7	from	from	ADP
issue-2332	5	8	partner	partner	NOUN
issue-2332	5	9	countries	country	NOUN
issue-2332	5	10	to	to	PART
issue-2332	5	11	rebuild	rebuild	VERB
issue-2332	5	12	infrastructure	infrastructure	NOUN
issue-2332	5	13	and	and	CCONJ
issue-2332	5	14	provide	provide	VERB
issue-2332	5	15	social	social	ADJ
issue-2332	5	16	guarantees	guarantee	NOUN
issue-2332	5	17	does	do	AUX
issue-2332	5	18	not	not	PART
issue-2332	5	19	cover	cover	VERB
issue-2332	5	20	the	the	DET
issue-2332	5	21	needs	need	NOUN
issue-2332	5	22	of	of	ADP
issue-2332	5	23	local	local	ADJ
issue-2332	5	24	governments	government	NOUN
issue-2332	5	25	.	.	PUNCT
issue-2332	6	1	today	today	NOUN
issue-2332	6	2	,	,	PUNCT
issue-2332	6	3	the	the	DET
issue-2332	6	4	budgets	budget	NOUN
issue-2332	6	5	of	of	ADP
issue-2332	6	6	hromadas	hromadas	PROPN
issue-2332	6	7	,	,	PUNCT
issue-2332	6	8	which	which	PRON
issue-2332	6	9	are	be	AUX
issue-2332	6	10	formed	form	VERB
issue-2332	6	11	in	in	ADP
issue-2332	6	12	accordance	accordance	NOUN
issue-2332	6	13	with	with	ADP
issue-2332	6	14	the	the	DET
issue-2332	6	15	basic	basic	ADJ
issue-2332	6	16	principles	principle	NOUN
issue-2332	6	17	of	of	ADP
issue-2332	6	18	the	the	DET
issue-2332	6	19	concept	concept	NOUN
issue-2332	6	20	of	of	ADP
issue-2332	6	21	reforming	reform	VERB
issue-2332	6	22	local	local	ADJ
issue-2332	6	23	self	self	NOUN
issue-2332	6	24	-	-	PUNCT
issue-2332	6	25	government	government	NOUN
issue-2332	6	26	and	and	CCONJ
issue-2332	6	27	territorial	territorial	ADJ
issue-2332	6	28	organization	organization	NOUN
issue-2332	6	29	of	of	ADP
issue-2332	6	30	power	power	NOUN
issue-2332	6	31	in	in	ADP
issue-2332	6	32	ukraine	ukraine	NOUN
issue-2332	6	33	,	,	PUNCT
issue-2332	6	34	demonstrate	demonstrate	VERB
issue-2332	6	35	an	an	DET
issue-2332	6	36	increase	increase	NOUN
issue-2332	6	37	in	in	ADP
issue-2332	6	38	revenue	revenue	NOUN
issue-2332	6	39	sources	source	NOUN
issue-2332	6	40	,	,	PUNCT
issue-2332	6	41	but	but	CCONJ
issue-2332	6	42	these	these	DET
issue-2332	6	43	resources	resource	NOUN
issue-2332	6	44	are	be	AUX
issue-2332	6	45	not	not	PART
issue-2332	6	46	enough	enough	ADJ
issue-2332	6	47	to	to	PART
issue-2332	6	48	restore	restore	VERB
issue-2332	6	49	the	the	DET
issue-2332	6	50	country	country	NOUN
issue-2332	6	51	's	's	PART
issue-2332	6	52	economy	economy	NOUN
issue-2332	6	53	.	.	PUNCT
issue-2332	7	1	the	the	DET
issue-2332	7	2	purpose	purpose	NOUN
issue-2332	7	3	of	of	ADP
issue-2332	7	4	the	the	DET
issue-2332	7	5	article	article	NOUN
issue-2332	7	6	is	be	AUX
issue-2332	7	7	to	to	PART
issue-2332	7	8	highlight	highlight	VERB
issue-2332	7	9	the	the	DET
issue-2332	7	10	results	result	NOUN
issue-2332	7	11	of	of	ADP
issue-2332	7	12	decentralisation	decentralisation	NOUN
issue-2332	7	13	in	in	ADP
issue-2332	7	14	ukraine	ukraine	NOUN
issue-2332	7	15	;	;	PUNCT
issue-2332	7	16	to	to	PART
issue-2332	7	17	identify	identify	VERB
issue-2332	7	18	the	the	DET
issue-2332	7	19	impact	impact	NOUN
issue-2332	7	20	of	of	ADP
issue-2332	7	21	structural	structural	ADJ
issue-2332	7	22	changes	change	NOUN
issue-2332	7	23	in	in	ADP
issue-2332	7	24	the	the	DET
issue-2332	7	25	national	national	ADJ
issue-2332	7	26	economy	economy	NOUN
issue-2332	7	27	on	on	ADP
issue-2332	7	28	the	the	DET
issue-2332	7	29	financial	financial	ADJ
issue-2332	7	30	capacity	capacity	NOUN
issue-2332	7	31	of	of	ADP
issue-2332	7	32	local	local	ADJ
issue-2332	7	33	self	self	NOUN
issue-2332	7	34	-	-	PUNCT
issue-2332	7	35	government	government	NOUN
issue-2332	7	36	bodies	body	NOUN
issue-2332	7	37	.	.	PUNCT
issue-2332	8	1	methodology	methodology	NOUN
issue-2332	8	2	.	.	PUNCT
issue-2332	9	1	to	to	PART
issue-2332	9	2	achieve	achieve	VERB
issue-2332	9	3	this	this	DET
issue-2332	9	4	goal	goal	NOUN
issue-2332	9	5	,	,	PUNCT
issue-2332	9	6	the	the	DET
issue-2332	9	7	article	article	NOUN
issue-2332	9	8	uses	use	VERB
issue-2332	9	9	the	the	DET
issue-2332	9	10	structural	structural	ADJ
issue-2332	9	11	method	method	NOUN
issue-2332	9	12	,	,	PUNCT
issue-2332	9	13	comparative	comparative	ADJ
issue-2332	9	14	analysis	analysis	NOUN
issue-2332	9	15	of	of	ADP
issue-2332	9	16	empirical	empirical	ADJ
issue-2332	9	17	data	datum	NOUN
issue-2332	9	18	,	,	PUNCT
issue-2332	9	19	and	and	CCONJ
issue-2332	9	20	abstract	abstract	ADJ
issue-2332	9	21	and	and	CCONJ
issue-2332	9	22	logical	logical	ADJ
issue-2332	9	23	generalisation	generalisation	NOUN
issue-2332	9	24	.	.	PUNCT
issue-2332	10	1	results	result	NOUN
issue-2332	10	2	.	.	PUNCT
issue-2332	11	1	the	the	DET
issue-2332	11	2	paper	paper	NOUN
issue-2332	11	3	examines	examine	VERB
issue-2332	11	4	the	the	DET
issue-2332	11	5	current	current	ADJ
issue-2332	11	6	realities	reality	NOUN
issue-2332	11	7	of	of	ADP
issue-2332	11	8	filling	fill	VERB
issue-2332	11	9	the	the	DET
issue-2332	11	10	budgets	budget	NOUN
issue-2332	11	11	of	of	ADP
issue-2332	11	12	hromadas	hromadas	PROPN
issue-2332	11	13	.	.	PUNCT
issue-2332	12	1	it	it	PRON
issue-2332	12	2	finds	find	VERB
issue-2332	12	3	that	that	SCONJ
issue-2332	12	4	,	,	PUNCT
issue-2332	12	5	despite	despite	SCONJ
issue-2332	12	6	the	the	DET
issue-2332	12	7	hostilities	hostility	NOUN
issue-2332	12	8	and	and	CCONJ
issue-2332	12	9	the	the	DET
issue-2332	12	10	consequences	consequence	NOUN
issue-2332	12	11	of	of	ADP
issue-2332	12	12	the	the	DET
issue-2332	12	13	coronavirus	coronavirus	NOUN
issue-2332	12	14	crisis	crisis	NOUN
issue-2332	12	15	,	,	PUNCT
issue-2332	12	16	some	some	DET
issue-2332	12	17	local	local	ADJ
issue-2332	12	18	budgets	budget	NOUN
issue-2332	12	19	in	in	ADP
issue-2332	12	20	2022–2023	2022–2023	NUM
issue-2332	12	21	were	be	AUX
issue-2332	12	22	executed	execute	VERB
issue-2332	12	23	with	with	ADP
issue-2332	12	24	a	a	DET
issue-2332	12	25	surplus	surplus	NOUN
issue-2332	12	26	.	.	PUNCT
issue-2332	13	1	however	however	ADV
issue-2332	13	2	,	,	PUNCT
issue-2332	13	3	one	one	NUM
issue-2332	13	4	of	of	ADP
issue-2332	13	5	the	the	DET
issue-2332	13	6	factors	factor	NOUN
issue-2332	13	7	behind	behind	ADP
issue-2332	13	8	this	this	DET
issue-2332	13	9	situation	situation	NOUN
issue-2332	13	10	is	be	AUX
issue-2332	13	11	the	the	DET
issue-2332	13	12	increase	increase	NOUN
issue-2332	13	13	in	in	ADP
issue-2332	13	14	"	"	PUNCT
issue-2332	13	15	military	military	ADJ
issue-2332	13	16	"	"	PUNCT
issue-2332	13	17	income	income	NOUN
issue-2332	13	18	tax	tax	NOUN
issue-2332	13	19	revenues	revenue	NOUN
issue-2332	13	20	,	,	PUNCT
issue-2332	13	21	which	which	PRON
issue-2332	13	22	has	have	AUX
issue-2332	13	23	significantly	significantly	ADV
issue-2332	13	24	strengthened	strengthen	VERB
issue-2332	13	25	local	local	ADJ
issue-2332	13	26	budgets	budget	NOUN
issue-2332	13	27	,	,	PUNCT
issue-2332	13	28	but	but	CCONJ
issue-2332	13	29	at	at	ADP
issue-2332	13	30	the	the	DET
issue-2332	13	31	same	same	ADJ
issue-2332	13	32	time	time	NOUN
issue-2332	13	33	led	lead	VERB
issue-2332	13	34	to	to	ADP
issue-2332	13	35	the	the	DET
issue-2332	13	36	misuse	misuse	NOUN
issue-2332	13	37	of	of	ADP
issue-2332	13	38	funds	fund	NOUN
issue-2332	13	39	.	.	PUNCT
issue-2332	14	1	at	at	ADP
issue-2332	14	2	the	the	DET
issue-2332	14	3	same	same	ADJ
issue-2332	14	4	time	time	NOUN
issue-2332	14	5	,	,	PUNCT
issue-2332	14	6	there	there	PRON
issue-2332	14	7	was	be	VERB
issue-2332	14	8	an	an	DET
issue-2332	14	9	increase	increase	NOUN
issue-2332	14	10	in	in	ADP
issue-2332	14	11	capital	capital	NOUN
issue-2332	14	12	expenditure	expenditure	NOUN
issue-2332	14	13	in	in	ADP
issue-2332	14	14	local	local	ADJ
issue-2332	14	15	budgets	budget	NOUN
issue-2332	14	16	.	.	PUNCT
issue-2332	15	1	subsidies	subsidy	NOUN
issue-2332	15	2	for	for	ADP
issue-2332	15	3	education	education	NOUN
issue-2332	15	4	and	and	CCONJ
issue-2332	15	5	health	health	NOUN
issue-2332	15	6	care	care	NOUN
issue-2332	15	7	,	,	PUNCT
issue-2332	15	8	basic	basic	ADJ
issue-2332	15	9	,	,	PUNCT
issue-2332	15	10	additional	additional	ADJ
issue-2332	15	11	and	and	CCONJ
issue-2332	15	12	other	other	ADJ
issue-2332	15	13	budgeted	budget	VERB
issue-2332	15	14	transfers	transfer	NOUN
issue-2332	15	15	were	be	AUX
issue-2332	15	16	transferred	transfer	VERB
issue-2332	15	17	from	from	ADP
issue-2332	15	18	the	the	DET
issue-2332	15	19	state	state	NOUN
issue-2332	15	20	budget	budget	NOUN
issue-2332	15	21	to	to	ADP
issue-2332	15	22	the	the	DET
issue-2332	15	23	budgets	budget	NOUN
issue-2332	15	24	of	of	ADP
issue-2332	15	25	local	local	ADJ
issue-2332	15	26	governments	government	NOUN
issue-2332	15	27	.	.	PUNCT
issue-2332	16	1	however	however	ADV
issue-2332	16	2	,	,	PUNCT
issue-2332	16	3	the	the	DET
issue-2332	16	4	study	study	NOUN
issue-2332	16	5	points	point	VERB
issue-2332	16	6	out	out	ADP
issue-2332	16	7	the	the	DET
issue-2332	16	8	imperfection	imperfection	NOUN
issue-2332	16	9	of	of	ADP
issue-2332	16	10	the	the	DET
issue-2332	16	11	current	current	ADJ
issue-2332	16	12	equalisation	equalisation	NOUN
issue-2332	16	13	system	system	NOUN
issue-2332	16	14	,	,	PUNCT
issue-2332	16	15	which	which	PRON
issue-2332	16	16	requires	require	VERB
issue-2332	16	17	the	the	DET
issue-2332	16	18	construction	construction	NOUN
issue-2332	16	19	of	of	ADP
issue-2332	16	20	an	an	DET
issue-2332	16	21	optimal	optimal	ADJ
issue-2332	16	22	calculation	calculation	NOUN
issue-2332	16	23	model	model	NOUN
issue-2332	16	24	.	.	PUNCT
issue-2332	17	1	practical	practical	ADJ
issue-2332	17	2	implications	implication	NOUN
issue-2332	17	3	.	.	PUNCT
issue-2332	18	1	as	as	ADP
issue-2332	18	2	a	a	DET
issue-2332	18	3	basis	basis	NOUN
issue-2332	18	4	,	,	PUNCT
issue-2332	18	5	it	it	PRON
issue-2332	18	6	is	be	AUX
issue-2332	18	7	proposed	propose	VERB
issue-2332	18	8	to	to	PART
issue-2332	18	9	use	use	VERB
issue-2332	18	10	the	the	DET
issue-2332	18	11	practice	practice	NOUN
issue-2332	18	12	of	of	ADP
issue-2332	18	13	the	the	DET
issue-2332	18	14	leading	lead	VERB
issue-2332	18	15	countries	country	NOUN
issue-2332	18	16	of	of	ADP
issue-2332	18	17	the	the	DET
issue-2332	18	18	world	world	NOUN
issue-2332	18	19	,	,	PUNCT
issue-2332	18	20	which	which	PRON
issue-2332	18	21	is	be	AUX
issue-2332	18	22	to	to	PART
issue-2332	18	23	increase	increase	VERB
issue-2332	18	24	the	the	DET
issue-2332	18	25	interest	interest	NOUN
issue-2332	18	26	of	of	ADP
issue-2332	18	27	local	local	ADJ
issue-2332	18	28	authorities	authority	NOUN
issue-2332	18	29	in	in	ADP
issue-2332	18	30	independently	independently	ADV
issue-2332	18	31	searching	search	VERB
issue-2332	18	32	for	for	ADP
issue-2332	18	33	additional	additional	ADJ
issue-2332	18	34	sources	source	NOUN
issue-2332	18	35	of	of	ADP
issue-2332	18	36	budget	budget	NOUN
issue-2332	18	37	revenues	revenue	NOUN
issue-2332	18	38	and	and	CCONJ
issue-2332	18	39	to	to	PART
issue-2332	18	40	reduce	reduce	VERB
issue-2332	18	41	the	the	DET
issue-2332	18	42	pressure	pressure	NOUN
issue-2332	18	43	from	from	ADP
issue-2332	18	44	the	the	DET
issue-2332	18	45	government	government	NOUN
issue-2332	18	46	to	to	PART
issue-2332	18	47	withdraw	withdraw	VERB
issue-2332	18	48	funds	fund	NOUN
issue-2332	18	49	.	.	PUNCT
issue-2332	19	1	value	value	NOUN
issue-2332	19	2	/	/	SYM
issue-2332	19	3	originality	originality	NOUN
issue-2332	19	4	.	.	PUNCT
issue-2332	20	1	increasing	increase	VERB
issue-2332	20	2	their	their	PRON
issue-2332	20	3	own	own	ADJ
issue-2332	20	4	revenues	revenue	NOUN
issue-2332	20	5	,	,	PUNCT
issue-2332	20	6	which	which	PRON
issue-2332	20	7	do	do	AUX
issue-2332	20	8	not	not	PART
issue-2332	20	9	depend	depend	VERB
issue-2332	20	10	on	on	ADP
issue-2332	20	11	the	the	DET
issue-2332	20	12	government	government	NOUN
issue-2332	20	13	's	's	PART
issue-2332	20	14	policy	policy	NOUN
issue-2332	20	15	on	on	ADP
issue-2332	20	16	the	the	DET
issue-2332	20	17	distribution	distribution	NOUN
issue-2332	20	18	of	of	ADP
issue-2332	20	19	national	national	ADJ
issue-2332	20	20	taxes	taxis	NOUN
issue-2332	20	21	and	and	CCONJ
issue-2332	20	22	fees	fee	NOUN
issue-2332	20	23	,	,	PUNCT
issue-2332	20	24	will	will	AUX
issue-2332	20	25	allow	allow	VERB
issue-2332	20	26	hromadas	hromada	NOUN
issue-2332	20	27	to	to	PART
issue-2332	20	28	plan	plan	VERB
issue-2332	20	29	expenditures	expenditure	NOUN
issue-2332	20	30	on	on	ADP
issue-2332	20	31	priority	priority	NOUN
issue-2332	20	32	areas	area	NOUN
issue-2332	20	33	regardless	regardless	ADV
issue-2332	20	34	of	of	ADP
issue-2332	20	35	changes	change	NOUN
issue-2332	20	36	at	at	ADP
issue-2332	20	37	the	the	DET
issue-2332	20	38	political	political	ADJ
issue-2332	20	39	level	level	NOUN
issue-2332	20	40	.	.	PUNCT
issue-2332	21	1	keywords	keyword	NOUN
issue-2332	21	2	:	:	PUNCT
issue-2332	21	3	local	local	ADJ
issue-2332	21	4	budgets	budget	NOUN
issue-2332	21	5	,	,	PUNCT
issue-2332	21	6	hromada	hromada	PROPN
issue-2332	21	7	,	,	PUNCT
issue-2332	21	8	income	income	NOUN
issue-2332	21	9	,	,	PUNCT
issue-2332	21	10	equalization	equalization	NOUN
issue-2332	21	11	,	,	PUNCT
issue-2332	21	12	financial	financial	ADJ
issue-2332	21	13	capacity	capacity	NOUN
issue-2332	21	14	.	.	PUNCT
issue-2332	22	1	jel	jel	PROPN
issue-2332	22	2	classification	classification	NOUN
issue-2332	22	3	:	:	PUNCT
issue-2332	22	4	h61	h61	PROPN
issue-2332	22	5	,	,	PUNCT
issue-2332	22	6	h72	h72	PROPN
issue-2332	22	7	,	,	PUNCT
issue-2332	22	8	h77	h77	PROPN
issue-2332	22	9	,	,	PUNCT
issue-2332	22	10	o18	o18	ADJ
issue-2332	22	11	,	,	PUNCT
issue-2332	22	12	r50	r50	NOUN
issue-2332	22	13	1	1	NUM
issue-2332	22	14	.	.	PUNCT
issue-2332	23	1	introduction	introduction	NOUN
issue-2332	23	2	the	the	DET
issue-2332	23	3	political	political	ADJ
issue-2332	23	4	,	,	PUNCT
issue-2332	23	5	economic	economic	ADJ
issue-2332	23	6	and	and	CCONJ
issue-2332	23	7	social	social	ADJ
issue-2332	23	8	events	event	NOUN
issue-2332	23	9	taking	take	VERB
issue-2332	23	10	place	place	NOUN
issue-2332	23	11	throughout	throughout	ADP
issue-2332	23	12	the	the	DET
issue-2332	23	13	world	world	NOUN
issue-2332	23	14	require	require	VERB
issue-2332	23	15	the	the	DET
issue-2332	23	16	construction	construction	NOUN
issue-2332	23	17	of	of	ADP
issue-2332	23	18	new	new	ADJ
issue-2332	23	19	structures	structure	NOUN
issue-2332	23	20	to	to	PART
issue-2332	23	21	ensure	ensure	VERB
issue-2332	23	22	economic	economic	ADJ
issue-2332	23	23	growth	growth	NOUN
issue-2332	23	24	and	and	CCONJ
issue-2332	23	25	social	social	ADJ
issue-2332	23	26	guarantees	guarantee	NOUN
issue-2332	23	27	for	for	ADP
issue-2332	23	28	the	the	DET
issue-2332	23	29	population	population	NOUN
issue-2332	23	30	.	.	PUNCT
issue-2332	24	1	the	the	DET
issue-2332	24	2	whole	whole	ADJ
issue-2332	24	3	world	world	NOUN
issue-2332	24	4	is	be	AUX
issue-2332	24	5	facing	face	VERB
issue-2332	24	6	global	global	ADJ
issue-2332	24	7	challenges	challenge	NOUN
issue-2332	24	8	caused	cause	VERB
issue-2332	24	9	by	by	ADP
issue-2332	24	10	covid-19	covid-19	PROPN
issue-2332	24	11	,	,	PUNCT
issue-2332	24	12	which	which	PRON
issue-2332	24	13	will	will	AUX
issue-2332	24	14	continue	continue	VERB
issue-2332	24	15	to	to	PART
issue-2332	24	16	have	have	VERB
issue-2332	24	17	a	a	DET
issue-2332	24	18	negative	negative	ADJ
issue-2332	24	19	impact	impact	NOUN
issue-2332	24	20	on	on	ADP
issue-2332	24	21	society	society	NOUN
issue-2332	24	22	for	for	ADP
issue-2332	24	23	some	some	DET
issue-2332	24	24	time	time	NOUN
issue-2332	24	25	to	to	PART
issue-2332	24	26	come	come	VERB
issue-2332	24	27	,	,	PUNCT
issue-2332	24	28	both	both	CCONJ
issue-2332	24	29	at	at	ADP
issue-2332	24	30	national	national	ADJ
issue-2332	24	31	and	and	CCONJ
issue-2332	24	32	local	local	ADJ
issue-2332	24	33	levels	level	NOUN
issue-2332	24	34	.	.	PUNCT
issue-2332	25	1	however	however	ADV
issue-2332	25	2	,	,	PUNCT
issue-2332	25	3	despite	despite	SCONJ
issue-2332	25	4	the	the	DET
issue-2332	25	5	crisis	crisis	NOUN
issue-2332	25	6	caused	cause	VERB
issue-2332	25	7	by	by	ADP
issue-2332	25	8	the	the	DET
issue-2332	25	9	covid	covid	PROPN
issue-2332	25	10	pandemic	pandemic	PROPN
issue-2332	25	11	,	,	PUNCT
issue-2332	25	12	ukraine	ukraine	PROPN
issue-2332	25	13	is	be	AUX
issue-2332	25	14	facing	face	VERB
issue-2332	25	15	a	a	DET
issue-2332	25	16	new	new	ADJ
issue-2332	25	17	challenge	challenge	NOUN
issue-2332	25	18	–	–	PUNCT
issue-2332	25	19	military	military	ADJ
issue-2332	25	20	aggression	aggression	NOUN
issue-2332	25	21	by	by	ADP
issue-2332	25	22	russia	russia	PROPN
issue-2332	25	23	,	,	PUNCT
issue-2332	25	24	which	which	PRON
issue-2332	25	25	has	have	AUX
issue-2332	25	26	aggravated	aggravate	VERB
issue-2332	25	27	the	the	DET
issue-2332	25	28	country	country	NOUN
issue-2332	25	29	's	's	PART
issue-2332	25	30	crisis	crisis	NOUN
issue-2332	25	31	due	due	ADP
issue-2332	25	32	to	to	ADP
issue-2332	25	33	a	a	DET
issue-2332	25	34	declining	decline	VERB
issue-2332	25	35	economy	economy	NOUN
issue-2332	25	36	,	,	PUNCT
issue-2332	25	37	loss	loss	NOUN
issue-2332	25	38	of	of	ADP
issue-2332	25	39	territory	territory	NOUN
issue-2332	25	40	,	,	PUNCT
issue-2332	25	41	outflow	outflow	NOUN
issue-2332	25	42	of	of	ADP
issue-2332	25	43	labour	labour	NOUN
issue-2332	25	44	,	,	PUNCT
issue-2332	25	45	etc	etc	X
issue-2332	25	46	.	.	X
issue-2332	26	1	at	at	ADP
issue-2332	26	2	the	the	DET
issue-2332	26	3	same	same	ADJ
issue-2332	26	4	time	time	NOUN
issue-2332	26	5	,	,	PUNCT
issue-2332	26	6	a	a	DET
issue-2332	26	7	significant	significant	ADJ
issue-2332	26	8	portion	portion	NOUN
issue-2332	26	9	of	of	ADP
issue-2332	26	10	the	the	DET
issue-2332	26	11	state	state	NOUN
issue-2332	26	12	's	's	PART
issue-2332	26	13	resources	resource	NOUN
issue-2332	26	14	are	be	AUX
issue-2332	26	15	being	be	AUX
issue-2332	26	16	diverted	divert	VERB
issue-2332	26	17	to	to	ADP
issue-2332	26	18	military	military	ADJ
issue-2332	26	19	needs	need	NOUN
issue-2332	26	20	,	,	PUNCT
issue-2332	26	21	reducing	reduce	VERB
issue-2332	26	22	funding	funding	NOUN
issue-2332	26	23	for	for	ADP
issue-2332	26	24	territorial	territorial	ADJ
issue-2332	26	25	development	development	NOUN
issue-2332	26	26	programmes	programme	NOUN
issue-2332	26	27	.	.	PUNCT
issue-2332	27	1	these	these	DET
issue-2332	27	2	factors	factor	NOUN
issue-2332	27	3	led	lead	VERB
issue-2332	27	4	to	to	ADP
issue-2332	27	5	a	a	DET
issue-2332	27	6	significant	significant	ADJ
issue-2332	27	7	reduction	reduction	NOUN
issue-2332	27	8	in	in	ADP
issue-2332	27	9	the	the	DET
issue-2332	27	10	financial	financial	ADJ
issue-2332	27	11	resources	resource	NOUN
issue-2332	27	12	generated	generate	VERB
issue-2332	27	13	in	in	ADP
issue-2332	27	14	the	the	DET
issue-2332	27	15	country	country	NOUN
issue-2332	27	16	at	at	ADP
issue-2332	27	17	baltic	baltic	PROPN
issue-2332	27	18	journal	journal	PROPN
issue-2332	27	19	of	of	ADP
issue-2332	27	20	economic	economic	ADJ
issue-2332	27	21	studies	study	NOUN
issue-2332	27	22	248	248	NUM
issue-2332	27	23	vol	vol	NOUN
issue-2332	27	24	.	.	PUNCT
issue-2332	28	1	10	10	NUM
issue-2332	28	2	no	no	NOUN
issue-2332	28	3	.	.	NOUN
issue-2332	28	4	1	1	NUM
issue-2332	28	5	,	,	PUNCT
issue-2332	29	1	2024	2024	NUM
issue-2332	29	2	various	various	ADJ
issue-2332	29	3	levels	level	NOUN
issue-2332	29	4	of	of	ADP
issue-2332	29	5	the	the	DET
issue-2332	29	6	budget	budget	NOUN
issue-2332	29	7	system	system	NOUN
issue-2332	29	8	.	.	PUNCT
issue-2332	30	1	the	the	DET
issue-2332	30	2	shortage	shortage	NOUN
issue-2332	30	3	of	of	ADP
issue-2332	30	4	funds	fund	NOUN
issue-2332	30	5	to	to	PART
issue-2332	30	6	finance	finance	VERB
issue-2332	30	7	social	social	ADJ
issue-2332	30	8	guarantees	guarantee	NOUN
issue-2332	30	9	(	(	PUNCT
issue-2332	30	10	pensions	pension	NOUN
issue-2332	30	11	,	,	PUNCT
issue-2332	30	12	benefits	benefit	NOUN
issue-2332	30	13	and	and	CCONJ
issue-2332	30	14	payments	payment	NOUN
issue-2332	30	15	)	)	PUNCT
issue-2332	30	16	is	be	AUX
issue-2332	30	17	compensated	compensate	VERB
issue-2332	30	18	by	by	ADP
issue-2332	30	19	assistance	assistance	NOUN
issue-2332	30	20	from	from	ADP
issue-2332	30	21	partner	partner	NOUN
issue-2332	30	22	countries	country	NOUN
issue-2332	30	23	.	.	PUNCT
issue-2332	31	1	and	and	CCONJ
issue-2332	31	2	a	a	DET
issue-2332	31	3	significant	significant	ADJ
issue-2332	31	4	part	part	NOUN
issue-2332	31	5	of	of	ADP
issue-2332	31	6	the	the	DET
issue-2332	31	7	resources	resource	NOUN
issue-2332	31	8	generated	generate	VERB
issue-2332	31	9	in	in	ADP
issue-2332	31	10	the	the	DET
issue-2332	31	11	state	state	NOUN
issue-2332	31	12	is	be	AUX
issue-2332	31	13	directed	direct	VERB
issue-2332	31	14	to	to	ADP
issue-2332	31	15	military	military	ADJ
issue-2332	31	16	needs	need	NOUN
issue-2332	31	17	,	,	PUNCT
issue-2332	31	18	thereby	thereby	ADV
issue-2332	31	19	reducing	reduce	VERB
issue-2332	31	20	funding	funding	NOUN
issue-2332	31	21	for	for	ADP
issue-2332	31	22	territorial	territorial	ADJ
issue-2332	31	23	development	development	NOUN
issue-2332	31	24	programmes	programme	NOUN
issue-2332	31	25	.	.	PUNCT
issue-2332	32	1	this	this	PRON
issue-2332	32	2	encourages	encourage	VERB
issue-2332	32	3	local	local	ADJ
issue-2332	32	4	authorities	authority	NOUN
issue-2332	32	5	to	to	PART
issue-2332	32	6	seek	seek	VERB
issue-2332	32	7	and	and	CCONJ
issue-2332	32	8	attract	attract	VERB
issue-2332	32	9	additional	additional	ADJ
issue-2332	32	10	resources	resource	NOUN
issue-2332	32	11	.	.	PUNCT
issue-2332	33	1	one	one	NUM
issue-2332	33	2	of	of	ADP
issue-2332	33	3	the	the	DET
issue-2332	33	4	fundamental	fundamental	ADJ
issue-2332	33	5	measures	measure	NOUN
issue-2332	33	6	to	to	PART
issue-2332	33	7	overcome	overcome	VERB
issue-2332	33	8	the	the	DET
issue-2332	33	9	crisis	crisis	NOUN
issue-2332	33	10	caused	cause	VERB
issue-2332	33	11	by	by	ADP
issue-2332	33	12	the	the	DET
issue-2332	33	13	pandemic	pandemic	ADJ
issue-2332	33	14	and	and	CCONJ
issue-2332	33	15	the	the	DET
issue-2332	33	16	war	war	NOUN
issue-2332	33	17	is	be	AUX
issue-2332	33	18	to	to	PART
issue-2332	33	19	strengthen	strengthen	VERB
issue-2332	33	20	the	the	DET
issue-2332	33	21	implementation	implementation	NOUN
issue-2332	33	22	of	of	ADP
issue-2332	33	23	the	the	DET
issue-2332	33	24	basic	basic	ADJ
issue-2332	33	25	principles	principle	NOUN
issue-2332	33	26	of	of	ADP
issue-2332	33	27	fiscal	fiscal	ADJ
issue-2332	33	28	decentralisation	decentralisation	NOUN
issue-2332	33	29	of	of	ADP
issue-2332	33	30	local	local	ADJ
issue-2332	33	31	authorities	authority	NOUN
issue-2332	33	32	.	.	PUNCT
issue-2332	34	1	after	after	ADV
issue-2332	34	2	all	all	ADV
issue-2332	34	3	,	,	PUNCT
issue-2332	34	4	in	in	ADP
issue-2332	34	5	most	most	ADV
issue-2332	34	6	developed	develop	VERB
issue-2332	34	7	countries	country	NOUN
issue-2332	34	8	,	,	PUNCT
issue-2332	34	9	it	it	PRON
issue-2332	34	10	is	be	AUX
issue-2332	34	11	local	local	ADJ
issue-2332	34	12	authorities	authority	NOUN
issue-2332	34	13	that	that	PRON
issue-2332	34	14	are	be	AUX
issue-2332	34	15	responsible	responsible	ADJ
issue-2332	34	16	for	for	ADP
issue-2332	34	17	providing	provide	VERB
issue-2332	34	18	basic	basic	ADJ
issue-2332	34	19	public	public	ADJ
issue-2332	34	20	services	service	NOUN
issue-2332	34	21	(	(	PUNCT
issue-2332	34	22	e.g.	e.g.	ADV
issue-2332	34	23	,	,	PUNCT
issue-2332	34	24	education	education	NOUN
issue-2332	34	25	,	,	PUNCT
issue-2332	34	26	infrastructure	infrastructure	NOUN
issue-2332	34	27	maintenance	maintenance	NOUN
issue-2332	34	28	,	,	PUNCT
issue-2332	34	29	waste	waste	NOUN
issue-2332	34	30	disposal	disposal	NOUN
issue-2332	34	31	,	,	PUNCT
issue-2332	34	32	water	water	NOUN
issue-2332	34	33	supply	supply	NOUN
issue-2332	34	34	)	)	PUNCT
issue-2332	34	35	,	,	PUNCT
issue-2332	34	36	which	which	PRON
issue-2332	34	37	is	be	AUX
issue-2332	34	38	enshrined	enshrine	VERB
issue-2332	34	39	in	in	ADP
issue-2332	34	40	the	the	DET
issue-2332	34	41	principles	principle	NOUN
issue-2332	34	42	of	of	ADP
issue-2332	34	43	the	the	DET
issue-2332	34	44	countries	country	NOUN
issue-2332	34	45	'	'	PART
issue-2332	34	46	budgetary	budgetary	ADJ
issue-2332	34	47	policies	policy	NOUN
issue-2332	34	48	.	.	PUNCT
issue-2332	35	1	thus	thus	ADV
issue-2332	35	2	,	,	PUNCT
issue-2332	35	3	according	accord	VERB
issue-2332	35	4	to	to	ADP
issue-2332	35	5	leading	lead	VERB
issue-2332	35	6	practice	practice	NOUN
issue-2332	35	7	,	,	PUNCT
issue-2332	35	8	the	the	DET
issue-2332	35	9	principles	principle	NOUN
issue-2332	35	10	of	of	ADP
issue-2332	35	11	budget	budget	NOUN
issue-2332	35	12	policy	policy	NOUN
issue-2332	35	13	are	be	AUX
issue-2332	35	14	the	the	DET
issue-2332	35	15	rules	rule	NOUN
issue-2332	35	16	and	and	CCONJ
issue-2332	35	17	regulations	regulation	NOUN
issue-2332	35	18	according	accord	VERB
issue-2332	35	19	to	to	ADP
issue-2332	35	20	which	which	PRON
issue-2332	35	21	budgets	budget	NOUN
issue-2332	35	22	are	be	AUX
issue-2332	35	23	prepared	prepare	VERB
issue-2332	35	24	,	,	PUNCT
issue-2332	35	25	approved	approve	VERB
issue-2332	35	26	and	and	CCONJ
issue-2332	35	27	executed	execute	VERB
issue-2332	35	28	(	(	PUNCT
issue-2332	35	29	blöchliger	blöchliger	NOUN
issue-2332	35	30	&	&	CCONJ
issue-2332	35	31	kim	kim	PROPN
issue-2332	35	32	,	,	PUNCT
issue-2332	35	33	2016	2016	NUM
issue-2332	35	34	)	)	PUNCT
issue-2332	35	35	.	.	PUNCT
issue-2332	36	1	they	they	PRON
issue-2332	36	2	include	include	VERB
issue-2332	36	3	fiscal	fiscal	ADJ
issue-2332	36	4	rules	rule	NOUN
issue-2332	36	5	,	,	PUNCT
issue-2332	36	6	procedural	procedural	ADJ
issue-2332	36	7	rules	rule	NOUN
issue-2332	36	8	and	and	CCONJ
issue-2332	36	9	rules	rule	NOUN
issue-2332	36	10	on	on	ADP
issue-2332	36	11	budget	budget	NOUN
issue-2332	36	12	transparency	transparency	NOUN
issue-2332	36	13	,	,	PUNCT
issue-2332	36	14	and	and	CCONJ
issue-2332	36	15	may	may	AUX
issue-2332	36	16	be	be	AUX
issue-2332	36	17	complemented	complement	VERB
issue-2332	36	18	by	by	ADP
issue-2332	36	19	fiscal	fiscal	ADJ
issue-2332	36	20	or	or	CCONJ
issue-2332	36	21	intergovernmental	intergovernmental	ADJ
issue-2332	36	22	councils	council	NOUN
issue-2332	36	23	and	and	CCONJ
issue-2332	36	24	other	other	ADJ
issue-2332	36	25	independent	independent	ADJ
issue-2332	36	26	bodies	body	NOUN
issue-2332	36	27	.	.	PUNCT
issue-2332	37	1	2	2	X
issue-2332	37	2	.	.	X
issue-2332	37	3	literature	literature	NOUN
issue-2332	37	4	review	review	NOUN
issue-2332	37	5	decentralisation	decentralisation	NOUN
issue-2332	37	6	is	be	AUX
issue-2332	37	7	the	the	DET
issue-2332	37	8	transfer	transfer	NOUN
issue-2332	37	9	of	of	ADP
issue-2332	37	10	powers	power	NOUN
issue-2332	37	11	to	to	ADP
issue-2332	37	12	lower	low	ADJ
issue-2332	37	13	levels	level	NOUN
issue-2332	37	14	of	of	ADP
issue-2332	37	15	government	government	NOUN
issue-2332	37	16	,	,	PUNCT
issue-2332	37	17	giving	give	VERB
issue-2332	37	18	them	they	PRON
issue-2332	37	19	greater	great	ADJ
issue-2332	37	20	managerial	managerial	ADJ
issue-2332	37	21	autonomy	autonomy	NOUN
issue-2332	37	22	but	but	CCONJ
issue-2332	37	23	not	not	PART
issue-2332	37	24	necessarily	necessarily	ADV
issue-2332	37	25	greater	great	ADJ
issue-2332	37	26	financial	financial	ADJ
issue-2332	37	27	independence	independence	NOUN
issue-2332	37	28	.	.	PUNCT
issue-2332	38	1	it	it	PRON
issue-2332	38	2	is	be	AUX
issue-2332	38	3	worth	worth	ADJ
issue-2332	38	4	noting	note	VERB
issue-2332	38	5	that	that	SCONJ
issue-2332	38	6	there	there	PRON
issue-2332	38	7	is	be	VERB
issue-2332	38	8	no	no	DET
issue-2332	38	9	one	one	NUM
issue-2332	38	10	-	-	PUNCT
issue-2332	38	11	size	size	NOUN
issue-2332	38	12	-	-	PUNCT
issue-2332	38	13	fits	fit	VERB
issue-2332	38	14	-	-	PUNCT
issue-2332	38	15	all	all	PRON
issue-2332	38	16	approach	approach	NOUN
issue-2332	38	17	to	to	ADP
issue-2332	38	18	decentralisation	decentralisation	NOUN
issue-2332	38	19	and	and	CCONJ
issue-2332	38	20	its	its	PRON
issue-2332	38	21	implementation	implementation	NOUN
issue-2332	38	22	should	should	AUX
issue-2332	38	23	be	be	AUX
issue-2332	38	24	seen	see	VERB
issue-2332	38	25	as	as	ADP
issue-2332	38	26	a	a	DET
issue-2332	38	27	dynamic	dynamic	ADJ
issue-2332	38	28	and	and	CCONJ
issue-2332	38	29	ongoing	ongoing	ADJ
issue-2332	38	30	process	process	NOUN
issue-2332	38	31	.	.	PUNCT
issue-2332	39	1	in	in	ADP
issue-2332	39	2	european	european	ADJ
issue-2332	39	3	practice	practice	NOUN
issue-2332	39	4	,	,	PUNCT
issue-2332	39	5	the	the	DET
issue-2332	39	6	content	content	NOUN
issue-2332	39	7	of	of	ADP
issue-2332	39	8	decentrali	decentrali	PROPN
issue-2332	39	9	sation	sation	PROPN
issue-2332	39	10	depends	depend	VERB
issue-2332	39	11	on	on	ADP
issue-2332	39	12	three	three	NUM
issue-2332	39	13	key	key	ADJ
issue-2332	39	14	components	component	NOUN
issue-2332	39	15	:	:	PUNCT
issue-2332	39	16	1	1	X
issue-2332	39	17	)	)	PUNCT
issue-2332	39	18	decentralisation	decentralisation	NOUN
issue-2332	39	19	of	of	ADP
issue-2332	39	20	revenues	revenue	NOUN
issue-2332	39	21	–	–	PUNCT
issue-2332	39	22	assignment	assignment	NOUN
issue-2332	39	23	to	to	ADP
issue-2332	39	24	local	local	ADJ
issue-2332	39	25	governments	government	NOUN
issue-2332	39	26	of	of	ADP
issue-2332	39	27	a	a	DET
issue-2332	39	28	list	list	NOUN
issue-2332	39	29	of	of	ADP
issue-2332	39	30	their	their	PRON
issue-2332	39	31	own	own	ADJ
issue-2332	39	32	revenues	revenue	NOUN
issue-2332	39	33	and	and	CCONJ
issue-2332	39	34	the	the	DET
issue-2332	39	35	right	right	NOUN
issue-2332	39	36	to	to	PART
issue-2332	39	37	independently	independently	ADV
issue-2332	39	38	set	set	VERB
issue-2332	39	39	and/or	and/or	CCONJ
issue-2332	39	40	regulate	regulate	VERB
issue-2332	39	41	their	their	PRON
issue-2332	39	42	amounts	amount	NOUN
issue-2332	39	43	;	;	PUNCT
issue-2332	39	44	2	2	X
issue-2332	39	45	)	)	PUNCT
issue-2332	39	46	decentralisation	decentralisation	NOUN
issue-2332	39	47	of	of	ADP
issue-2332	39	48	expenditures	expenditure	NOUN
issue-2332	39	49	–	–	PUNCT
issue-2332	39	50	the	the	DET
issue-2332	39	51	transfer	transfer	NOUN
issue-2332	39	52	of	of	ADP
issue-2332	39	53	tasks	task	NOUN
issue-2332	39	54	and	and	CCONJ
issue-2332	39	55	functions	function	NOUN
issue-2332	39	56	to	to	ADP
issue-2332	39	57	local	local	ADJ
issue-2332	39	58	governments	government	NOUN
issue-2332	39	59	that	that	PRON
issue-2332	39	60	are	be	AUX
issue-2332	39	61	appropriate	appropriate	ADJ
issue-2332	39	62	to	to	ADP
issue-2332	39	63	their	their	PRON
issue-2332	39	64	level	level	NOUN
issue-2332	39	65	;	;	PUNCT
issue-2332	39	66	3	3	X
issue-2332	39	67	)	)	PUNCT
issue-2332	39	68	procedural	procedural	ADJ
issue-2332	39	69	and	and	CCONJ
issue-2332	39	70	organisational	organisational	ADJ
issue-2332	39	71	independence	independence	NOUN
issue-2332	39	72	–	–	PUNCT
issue-2332	39	73	the	the	DET
issue-2332	39	74	right	right	NOUN
issue-2332	39	75	to	to	PART
issue-2332	39	76	independently	independently	ADV
issue-2332	39	77	,	,	PUNCT
issue-2332	39	78	under	under	ADP
issue-2332	39	79	the	the	DET
issue-2332	39	80	responsibility	responsibility	NOUN
issue-2332	39	81	of	of	ADP
issue-2332	39	82	local	local	ADJ
issue-2332	39	83	self	self	NOUN
issue-2332	39	84	-	-	PUNCT
issue-2332	39	85	government	government	NOUN
issue-2332	39	86	bodies	body	NOUN
issue-2332	39	87	and	and	CCONJ
issue-2332	39	88	officials	official	NOUN
issue-2332	39	89	,	,	PUNCT
issue-2332	39	90	draw	draw	VERB
issue-2332	39	91	up	up	ADP
issue-2332	39	92	,	,	PUNCT
issue-2332	39	93	approve	approve	VERB
issue-2332	39	94	,	,	PUNCT
issue-2332	39	95	implement	implement	VERB
issue-2332	39	96	financial	financial	ADJ
issue-2332	39	97	plans	plan	NOUN
issue-2332	39	98	,	,	PUNCT
issue-2332	39	99	estimates	estimate	NOUN
issue-2332	39	100	,	,	PUNCT
issue-2332	39	101	budgets	budget	NOUN
issue-2332	39	102	,	,	PUNCT
issue-2332	39	103	and	and	CCONJ
issue-2332	39	104	provide	provide	VERB
issue-2332	39	105	reports	report	NOUN
issue-2332	39	106	(	(	PUNCT
issue-2332	39	107	pylypenko	pylypenko	ADJ
issue-2332	39	108	,	,	PUNCT
issue-2332	39	109	2018	2018	NUM
issue-2332	39	110	)	)	PUNCT
issue-2332	39	111	.	.	PUNCT
issue-2332	40	1	in	in	ADP
issue-2332	40	2	ukraine	ukraine	NOUN
issue-2332	40	3	,	,	PUNCT
issue-2332	40	4	the	the	DET
issue-2332	40	5	process	process	NOUN
issue-2332	40	6	of	of	ADP
issue-2332	40	7	decentralisation	decentralisation	NOUN
issue-2332	40	8	of	of	ADP
issue-2332	40	9	power	power	NOUN
issue-2332	40	10	began	begin	VERB
issue-2332	40	11	in	in	ADP
issue-2332	40	12	2014	2014	NUM
issue-2332	40	13	with	with	ADP
issue-2332	40	14	the	the	DET
issue-2332	40	15	reform	reform	NOUN
issue-2332	40	16	of	of	ADP
issue-2332	40	17	the	the	DET
issue-2332	40	18	territorial	territorial	ADJ
issue-2332	40	19	organisation	organisation	NOUN
issue-2332	40	20	of	of	ADP
issue-2332	40	21	power	power	NOUN
issue-2332	40	22	and	and	CCONJ
issue-2332	40	23	local	local	ADJ
issue-2332	40	24	self	self	NOUN
issue-2332	40	25	-	-	PUNCT
issue-2332	40	26	government	government	NOUN
issue-2332	40	27	.	.	PUNCT
issue-2332	41	1	the	the	DET
issue-2332	41	2	decentralisation	decentralisation	NOUN
issue-2332	41	3	of	of	ADP
issue-2332	41	4	power	power	NOUN
issue-2332	41	5	and	and	CCONJ
issue-2332	41	6	resources	resource	NOUN
issue-2332	41	7	that	that	PRON
issue-2332	41	8	is	be	AUX
issue-2332	41	9	taking	take	VERB
issue-2332	41	10	place	place	NOUN
issue-2332	41	11	in	in	ADP
issue-2332	41	12	the	the	DET
issue-2332	41	13	course	course	NOUN
issue-2332	41	14	of	of	ADP
issue-2332	41	15	the	the	DET
issue-2332	41	16	reform	reform	NOUN
issue-2332	41	17	indicates	indicate	VERB
issue-2332	41	18	a	a	DET
issue-2332	41	19	modification	modification	NOUN
issue-2332	41	20	of	of	ADP
issue-2332	41	21	the	the	DET
issue-2332	41	22	regional	regional	ADJ
issue-2332	41	23	policy	policy	NOUN
issue-2332	41	24	itself	itself	PRON
issue-2332	41	25	,	,	PUNCT
issue-2332	41	26	which	which	PRON
issue-2332	41	27	is	be	AUX
issue-2332	41	28	gradually	gradually	ADV
issue-2332	41	29	becoming	become	VERB
issue-2332	41	30	a	a	DET
issue-2332	41	31	regional	regional	ADJ
issue-2332	41	32	development	development	NOUN
issue-2332	41	33	policy	policy	NOUN
issue-2332	41	34	with	with	ADP
issue-2332	41	35	different	different	ADJ
issue-2332	41	36	actors	actor	NOUN
issue-2332	41	37	,	,	PUNCT
issue-2332	41	38	approaches	approach	NOUN
issue-2332	41	39	to	to	ADP
issue-2332	41	40	formation	formation	NOUN
issue-2332	41	41	and	and	CCONJ
issue-2332	41	42	principles	principle	NOUN
issue-2332	41	43	of	of	ADP
issue-2332	41	44	implementation	implementation	NOUN
issue-2332	41	45	.	.	PUNCT
issue-2332	42	1	however	however	ADV
issue-2332	42	2	,	,	PUNCT
issue-2332	42	3	most	most	ADJ
issue-2332	42	4	of	of	ADP
issue-2332	42	5	the	the	DET
issue-2332	42	6	decentralisation	decentralisation	NOUN
issue-2332	42	7	provisions	provision	NOUN
issue-2332	42	8	still	still	ADV
issue-2332	42	9	remain	remain	VERB
issue-2332	42	10	only	only	ADV
issue-2332	42	11	on	on	ADP
issue-2332	42	12	paper	paper	NOUN
issue-2332	42	13	,	,	PUNCT
issue-2332	42	14	and	and	CCONJ
issue-2332	42	15	those	those	DET
issue-2332	42	16	areas	area	NOUN
issue-2332	42	17	that	that	PRON
issue-2332	42	18	have	have	AUX
issue-2332	42	19	been	be	AUX
issue-2332	42	20	implemented	implement	VERB
issue-2332	42	21	in	in	ADP
issue-2332	42	22	domestic	domestic	ADJ
issue-2332	42	23	practice	practice	NOUN
issue-2332	42	24	require	require	VERB
issue-2332	42	25	significant	significant	ADJ
issue-2332	42	26	refinement	refinement	NOUN
issue-2332	42	27	and	and	CCONJ
issue-2332	42	28	legal	legal	ADJ
issue-2332	42	29	regulation	regulation	NOUN
issue-2332	42	30	.	.	PUNCT
issue-2332	43	1	in	in	ADP
issue-2332	43	2	particular	particular	ADJ
issue-2332	43	3	,	,	PUNCT
issue-2332	43	4	the	the	DET
issue-2332	43	5	issues	issue	NOUN
issue-2332	43	6	of	of	ADP
issue-2332	43	7	filling	fill	VERB
issue-2332	43	8	local	local	ADJ
issue-2332	43	9	budgets	budget	NOUN
issue-2332	43	10	and	and	CCONJ
issue-2332	43	11	targeted	target	VERB
issue-2332	43	12	use	use	NOUN
issue-2332	43	13	of	of	ADP
issue-2332	43	14	national	national	ADJ
issue-2332	43	15	funds	fund	NOUN
issue-2332	43	16	remain	remain	VERB
issue-2332	43	17	relevant	relevant	ADJ
issue-2332	43	18	.	.	PUNCT
issue-2332	44	1	the	the	DET
issue-2332	44	2	governmental	governmental	ADJ
issue-2332	44	3	reforms	reform	NOUN
issue-2332	44	4	currently	currently	ADV
issue-2332	44	5	taking	take	VERB
issue-2332	44	6	place	place	NOUN
issue-2332	44	7	in	in	ADP
issue-2332	44	8	ukraine	ukraine	NOUN
issue-2332	44	9	are	be	AUX
issue-2332	44	10	aimed	aim	VERB
issue-2332	44	11	at	at	ADP
issue-2332	44	12	implementing	implement	VERB
issue-2332	44	13	the	the	DET
issue-2332	44	14	main	main	ADJ
issue-2332	44	15	foundations	foundation	NOUN
issue-2332	44	16	and	and	CCONJ
issue-2332	44	17	principles	principle	NOUN
issue-2332	44	18	of	of	ADP
issue-2332	44	19	european	european	ADJ
issue-2332	44	20	legislation	legislation	NOUN
issue-2332	44	21	to	to	PART
issue-2332	44	22	ensure	ensure	VERB
issue-2332	44	23	the	the	DET
issue-2332	44	24	autonomy	autonomy	NOUN
issue-2332	44	25	of	of	ADP
issue-2332	44	26	local	local	ADJ
issue-2332	44	27	authorities	authority	NOUN
issue-2332	44	28	.	.	PUNCT
issue-2332	45	1	thus	thus	ADV
issue-2332	45	2	,	,	PUNCT
issue-2332	45	3	in	in	ADP
issue-2332	45	4	1997	1997	NUM
issue-2332	45	5	,	,	PUNCT
issue-2332	45	6	the	the	DET
issue-2332	45	7	law	law	NOUN
issue-2332	45	8	of	of	ADP
issue-2332	45	9	ukraine	ukraine	NOUN
issue-2332	45	10	"	"	PUNCT
issue-2332	45	11	on	on	ADP
issue-2332	45	12	local	local	ADJ
issue-2332	45	13	self	self	NOUN
issue-2332	45	14	-	-	PUNCT
issue-2332	45	15	government	government	NOUN
issue-2332	45	16	in	in	ADP
issue-2332	45	17	ukraine	ukraine	NOUN
issue-2332	45	18	"	"	PUNCT
issue-2332	45	19	(	(	PUNCT
issue-2332	45	20	the	the	DET
issue-2332	45	21	law	law	NOUN
issue-2332	45	22	of	of	ADP
issue-2332	45	23	ukraine	ukraine	NOUN
issue-2332	45	24	"	"	PUNCT
issue-2332	45	25	on	on	ADP
issue-2332	45	26	local	local	ADJ
issue-2332	45	27	selfgovernment	selfgovernment	NOUN
issue-2332	45	28	in	in	ADP
issue-2332	45	29	ukraine	ukraine	NOUN
issue-2332	45	30	"	"	PUNCT
issue-2332	45	31	,	,	PUNCT
issue-2332	45	32	1997	1997	NUM
issue-2332	45	33	)	)	PUNCT
issue-2332	45	34	was	be	AUX
issue-2332	45	35	adopted	adopt	VERB
issue-2332	45	36	,	,	PUNCT
issue-2332	45	37	which	which	PRON
issue-2332	45	38	stipulates	stipulate	VERB
issue-2332	45	39	the	the	DET
issue-2332	45	40	following	following	NOUN
issue-2332	45	41	:	:	PUNCT
issue-2332	45	42	"	"	PUNCT
issue-2332	45	43	local	local	ADJ
issue-2332	45	44	self	self	NOUN
issue-2332	45	45	-	-	PUNCT
issue-2332	45	46	government	government	NOUN
issue-2332	45	47	in	in	ADP
issue-2332	45	48	ukraine	ukraine	PROPN
issue-2332	45	49	is	be	AUX
issue-2332	45	50	a	a	DET
issue-2332	45	51	state	state	NOUN
issue-2332	45	52	-	-	PUNCT
issue-2332	45	53	guaranteed	guarantee	VERB
issue-2332	45	54	right	right	NOUN
issue-2332	45	55	and	and	CCONJ
issue-2332	45	56	real	real	ADJ
issue-2332	45	57	ability	ability	NOUN
issue-2332	45	58	of	of	ADP
issue-2332	45	59	a	a	DET
issue-2332	45	60	hromada	hromada	NOUN
issue-2332	45	61	–	–	PUNCT
issue-2332	45	62	independently	independently	ADV
issue-2332	45	63	or	or	CCONJ
issue-2332	45	64	under	under	ADP
issue-2332	45	65	the	the	DET
issue-2332	45	66	responsibility	responsibility	NOUN
issue-2332	45	67	of	of	ADP
issue-2332	45	68	bodies	body	NOUN
issue-2332	45	69	and	and	CCONJ
issue-2332	45	70	officials	official	NOUN
issue-2332	45	71	of	of	ADP
issue-2332	45	72	local	local	ADJ
issue-2332	45	73	selfgovernment	selfgovernment	NOUN
issue-2332	45	74	–	–	PUNCT
issue-2332	45	75	to	to	PART
issue-2332	45	76	solve	solve	VERB
issue-2332	45	77	issues	issue	NOUN
issue-2332	45	78	of	of	ADP
issue-2332	45	79	local	local	ADJ
issue-2332	45	80	importance	importance	NOUN
issue-2332	45	81	within	within	ADP
issue-2332	45	82	the	the	DET
issue-2332	45	83	limits	limit	NOUN
issue-2332	45	84	of	of	ADP
issue-2332	45	85	the	the	DET
issue-2332	45	86	constitution	constitution	NOUN
issue-2332	45	87	and	and	CCONJ
issue-2332	45	88	laws	law	NOUN
issue-2332	45	89	of	of	ADP
issue-2332	45	90	ukraine	ukraine	NOUN
issue-2332	45	91	.	.	PUNCT
issue-2332	45	92	"	"	PUNCT
issue-2332	46	1	and	and	CCONJ
issue-2332	46	2	the	the	DET
issue-2332	46	3	basic	basic	ADJ
issue-2332	46	4	principles	principle	NOUN
issue-2332	46	5	of	of	ADP
issue-2332	46	6	local	local	ADJ
issue-2332	46	7	selfgovernment	selfgovernment	NOUN
issue-2332	46	8	are	be	AUX
issue-2332	46	9	defined	define	VERB
issue-2332	46	10	as	as	ADP
issue-2332	46	11	"	"	PUNCT
issue-2332	46	12	democracy	democracy	NOUN
issue-2332	46	13	;	;	PUNCT
issue-2332	46	14	legality	legality	NOUN
issue-2332	46	15	;	;	PUNCT
issue-2332	46	16	....	....	PUNCT
issue-2332	47	1	legal	legal	ADJ
issue-2332	47	2	,	,	PUNCT
issue-2332	47	3	organisational	organisational	ADJ
issue-2332	47	4	,	,	PUNCT
issue-2332	47	5	material	material	NOUN
issue-2332	47	6	and	and	CCONJ
issue-2332	47	7	financial	financial	ADJ
issue-2332	47	8	independence	independence	NOUN
issue-2332	47	9	within	within	ADP
issue-2332	47	10	the	the	DET
issue-2332	47	11	powers	power	NOUN
issue-2332	47	12	defined	define	VERB
issue-2332	47	13	by	by	ADP
issue-2332	47	14	the	the	DET
issue-2332	47	15	laws	law	NOUN
issue-2332	47	16	...	...	PUNCT
issue-2332	47	17	"	"	PUNCT
issue-2332	48	1	(	(	PUNCT
issue-2332	48	2	the	the	DET
issue-2332	48	3	law	law	NOUN
issue-2332	48	4	of	of	ADP
issue-2332	48	5	ukraine	ukraine	NOUN
issue-2332	48	6	"	"	PUNCT
issue-2332	48	7	on	on	ADP
issue-2332	48	8	local	local	ADJ
issue-2332	48	9	self	self	NOUN
issue-2332	48	10	-	-	PUNCT
issue-2332	48	11	government	government	NOUN
issue-2332	48	12	in	in	ADP
issue-2332	48	13	ukraine	ukraine	NOUN
issue-2332	48	14	"	"	PUNCT
issue-2332	48	15	,	,	PUNCT
issue-2332	48	16	1997	1997	NUM
issue-2332	48	17	)	)	PUNCT
issue-2332	48	18	however	however	ADV
issue-2332	48	19	,	,	PUNCT
issue-2332	48	20	such	such	DET
issue-2332	48	21	an	an	DET
issue-2332	48	22	interpretation	interpretation	NOUN
issue-2332	48	23	clearly	clearly	ADV
issue-2332	48	24	limited	limit	VERB
issue-2332	48	25	the	the	DET
issue-2332	48	26	rights	right	NOUN
issue-2332	48	27	of	of	ADP
issue-2332	48	28	local	local	ADJ
issue-2332	48	29	governments	government	NOUN
issue-2332	48	30	to	to	PART
issue-2332	48	31	create	create	VERB
issue-2332	48	32	and	and	CCONJ
issue-2332	48	33	use	use	VERB
issue-2332	48	34	financial	financial	ADJ
issue-2332	48	35	resources	resource	NOUN
issue-2332	48	36	.	.	PUNCT
issue-2332	49	1	although	although	SCONJ
issue-2332	49	2	the	the	DET
issue-2332	49	3	european	european	ADJ
issue-2332	49	4	charter	charter	NOUN
issue-2332	49	5	of	of	ADP
issue-2332	49	6	local	local	ADJ
issue-2332	49	7	self	self	NOUN
issue-2332	49	8	-	-	PUNCT
issue-2332	49	9	government	government	NOUN
issue-2332	49	10	(	(	PUNCT
issue-2332	49	11	european	european	ADJ
issue-2332	49	12	charter	charter	NOUN
issue-2332	49	13	of	of	ADP
issue-2332	49	14	local	local	ADJ
issue-2332	49	15	self	self	NOUN
issue-2332	49	16	-	-	PUNCT
issue-2332	49	17	government	government	NOUN
issue-2332	49	18	,	,	PUNCT
issue-2332	49	19	1985	1985	NUM
issue-2332	49	20	)	)	PUNCT
issue-2332	49	21	,	,	PUNCT
issue-2332	49	22	ratified	ratify	VERB
issue-2332	49	23	in	in	ADP
issue-2332	49	24	ukraine	ukraine	NOUN
issue-2332	49	25	in	in	ADP
issue-2332	49	26	1997	1997	NUM
issue-2332	49	27	,	,	PUNCT
issue-2332	49	28	states	state	VERB
issue-2332	49	29	that	that	SCONJ
issue-2332	49	30	"	"	PUNCT
issue-2332	49	31	local	local	ADJ
issue-2332	49	32	self	self	NOUN
issue-2332	49	33	-	-	PUNCT
issue-2332	49	34	government	government	NOUN
issue-2332	49	35	means	mean	VERB
issue-2332	49	36	the	the	DET
issue-2332	49	37	right	right	NOUN
issue-2332	49	38	and	and	CCONJ
issue-2332	49	39	ability	ability	NOUN
issue-2332	49	40	of	of	ADP
issue-2332	49	41	local	local	ADJ
issue-2332	49	42	self	self	NOUN
issue-2332	49	43	-	-	PUNCT
issue-2332	49	44	government	government	NOUN
issue-2332	49	45	bodies	body	NOUN
issue-2332	49	46	,	,	PUNCT
issue-2332	49	47	within	within	ADP
issue-2332	49	48	the	the	DET
issue-2332	49	49	limits	limit	NOUN
issue-2332	49	50	of	of	ADP
issue-2332	49	51	the	the	DET
issue-2332	49	52	law	law	NOUN
issue-2332	49	53	,	,	PUNCT
issue-2332	49	54	to	to	PART
issue-2332	49	55	regulate	regulate	VERB
issue-2332	49	56	and	and	CCONJ
issue-2332	49	57	manage	manage	VERB
issue-2332	49	58	a	a	DET
issue-2332	49	59	significant	significant	ADJ
issue-2332	49	60	part	part	NOUN
issue-2332	49	61	of	of	ADP
issue-2332	49	62	public	public	ADJ
issue-2332	49	63	affairs	affair	NOUN
issue-2332	49	64	on	on	ADP
issue-2332	49	65	their	their	PRON
issue-2332	49	66	own	own	ADJ
issue-2332	49	67	responsibility	responsibility	NOUN
issue-2332	49	68	in	in	ADP
issue-2332	49	69	the	the	DET
issue-2332	49	70	interests	interest	NOUN
issue-2332	49	71	of	of	ADP
issue-2332	49	72	the	the	DET
issue-2332	49	73	local	local	ADJ
issue-2332	49	74	population	population	NOUN
issue-2332	49	75	"	"	PUNCT
issue-2332	49	76	.	.	PUNCT
issue-2332	50	1	in	in	ADP
issue-2332	50	2	fact	fact	NOUN
issue-2332	50	3	,	,	PUNCT
issue-2332	50	4	the	the	DET
issue-2332	50	5	current	current	ADJ
issue-2332	50	6	ukrainian	ukrainian	ADJ
issue-2332	50	7	legislation	legislation	NOUN
issue-2332	50	8	limited	limit	VERB
issue-2332	50	9	the	the	DET
issue-2332	50	10	rights	right	NOUN
issue-2332	50	11	of	of	ADP
issue-2332	50	12	hromadas	hromada	NOUN
issue-2332	50	13	.	.	PUNCT
issue-2332	51	1	in	in	ADP
issue-2332	51	2	order	order	NOUN
issue-2332	51	3	to	to	PART
issue-2332	51	4	overcome	overcome	VERB
issue-2332	51	5	such	such	ADJ
issue-2332	51	6	inconsistencies	inconsistency	NOUN
issue-2332	51	7	,	,	PUNCT
issue-2332	51	8	in	in	ADP
issue-2332	51	9	2014	2014	NUM
issue-2332	51	10	the	the	DET
issue-2332	51	11	government	government	NOUN
issue-2332	51	12	adopted	adopt	VERB
issue-2332	51	13	the	the	DET
issue-2332	51	14	"	"	PUNCT
issue-2332	51	15	concept	concept	NOUN
issue-2332	51	16	of	of	ADP
issue-2332	51	17	reforming	reform	VERB
issue-2332	51	18	local	local	ADJ
issue-2332	51	19	self	self	NOUN
issue-2332	51	20	-	-	PUNCT
issue-2332	51	21	government	government	NOUN
issue-2332	51	22	and	and	CCONJ
issue-2332	51	23	territorial	territorial	ADJ
issue-2332	51	24	organisation	organisation	NOUN
issue-2332	51	25	of	of	ADP
issue-2332	51	26	power	power	NOUN
issue-2332	51	27	in	in	ADP
issue-2332	51	28	ukraine	ukraine	NOUN
issue-2332	51	29	"	"	PUNCT
issue-2332	51	30	(	(	PUNCT
issue-2332	51	31	the	the	DET
issue-2332	51	32	order	order	NOUN
issue-2332	51	33	of	of	ADP
issue-2332	51	34	the	the	DET
issue-2332	51	35	cabinet	cabinet	NOUN
issue-2332	51	36	of	of	ADP
issue-2332	51	37	ministers	minister	NOUN
issue-2332	51	38	of	of	ADP
issue-2332	51	39	ukraine	ukraine	NOUN
issue-2332	51	40	"	"	PUNCT
issue-2332	51	41	on	on	ADP
issue-2332	51	42	approval	approval	NOUN
issue-2332	51	43	of	of	ADP
issue-2332	51	44	the	the	DET
issue-2332	51	45	concept	concept	NOUN
issue-2332	51	46	of	of	ADP
issue-2332	51	47	reforming	reform	VERB
issue-2332	51	48	local	local	ADJ
issue-2332	51	49	self	self	NOUN
issue-2332	51	50	-	-	PUNCT
issue-2332	51	51	government	government	NOUN
issue-2332	51	52	and	and	CCONJ
issue-2332	51	53	territorial	territorial	ADJ
issue-2332	51	54	organisation	organisation	NOUN
issue-2332	51	55	of	of	ADP
issue-2332	51	56	power	power	NOUN
issue-2332	51	57	in	in	ADP
issue-2332	51	58	ukraine	ukraine	NOUN
issue-2332	51	59	"	"	PUNCT
issue-2332	51	60	,	,	PUNCT
issue-2332	51	61	2014	2014	NUM
issue-2332	51	62	)	)	PUNCT
issue-2332	51	63	.	.	PUNCT
issue-2332	52	1	the	the	DET
issue-2332	52	2	concept	concept	NOUN
issue-2332	52	3	provided	provide	VERB
issue-2332	52	4	for	for	ADP
issue-2332	52	5	the	the	DET
issue-2332	52	6	expansion	expansion	NOUN
issue-2332	52	7	of	of	ADP
issue-2332	52	8	the	the	DET
issue-2332	52	9	powers	power	NOUN
issue-2332	52	10	of	of	ADP
issue-2332	52	11	local	local	ADJ
issue-2332	52	12	authorities	authority	NOUN
issue-2332	52	13	in	in	ADP
issue-2332	52	14	the	the	DET
issue-2332	52	15	management	management	NOUN
issue-2332	52	16	of	of	ADP
issue-2332	52	17	health	health	NOUN
issue-2332	52	18	care	care	NOUN
issue-2332	52	19	,	,	PUNCT
issue-2332	52	20	education	education	NOUN
issue-2332	52	21	and	and	CCONJ
issue-2332	52	22	municipal	municipal	ADJ
issue-2332	52	23	economy	economy	NOUN
issue-2332	52	24	,	,	PUNCT
issue-2332	52	25	as	as	ADV
issue-2332	52	26	well	well	ADV
issue-2332	52	27	as	as	ADP
issue-2332	52	28	ensuring	ensure	VERB
issue-2332	52	29	the	the	DET
issue-2332	52	30	financial	financial	ADJ
issue-2332	52	31	autonomy	autonomy	NOUN
issue-2332	52	32	of	of	ADP
issue-2332	52	33	local	local	ADJ
issue-2332	52	34	budgets	budget	NOUN
issue-2332	52	35	.	.	PUNCT
issue-2332	53	1	in	in	ADP
issue-2332	53	2	the	the	DET
issue-2332	53	3	first	first	ADJ
issue-2332	53	4	stage	stage	NOUN
issue-2332	53	5	of	of	ADP
issue-2332	53	6	the	the	DET
issue-2332	53	7	decentralisation	decentralisation	NOUN
issue-2332	53	8	reform	reform	NOUN
issue-2332	53	9	,	,	PUNCT
issue-2332	53	10	the	the	DET
issue-2332	53	11	main	main	ADJ
issue-2332	53	12	legal	legal	ADJ
issue-2332	53	13	framework	framework	NOUN
issue-2332	53	14	regarding	regard	VERB
issue-2332	53	15	the	the	DET
issue-2332	53	16	capacity	capacity	NOUN
issue-2332	53	17	of	of	ADP
issue-2332	53	18	municipalities	municipality	NOUN
issue-2332	53	19	was	be	AUX
issue-2332	53	20	formulated	formulate	VERB
issue-2332	53	21	.	.	PUNCT
issue-2332	54	1	for	for	ADP
issue-2332	54	2	example	example	NOUN
issue-2332	54	3	,	,	PUNCT
issue-2332	54	4	the	the	DET
issue-2332	54	5	law	law	NOUN
issue-2332	54	6	of	of	ADP
issue-2332	54	7	ukraine	ukraine	NOUN
issue-2332	54	8	"	"	PUNCT
issue-2332	54	9	on	on	ADP
issue-2332	54	10	voluntary	voluntary	ADJ
issue-2332	54	11	amalgamation	amalgamation	NOUN
issue-2332	54	12	of	of	ADP
issue-2332	54	13	hromadas	hromadas	PROPN
issue-2332	54	14	"	"	PUNCT
issue-2332	54	15	(	(	PUNCT
issue-2332	54	16	the	the	DET
issue-2332	54	17	law	law	NOUN
issue-2332	54	18	of	of	ADP
issue-2332	54	19	ukraine	ukraine	NOUN
issue-2332	54	20	"	"	PUNCT
issue-2332	54	21	on	on	ADP
issue-2332	54	22	voluntary	voluntary	ADJ
issue-2332	54	23	amalgamation	amalgamation	NOUN
issue-2332	54	24	of	of	ADP
issue-2332	54	25	hromadas	hromadas	PROPN
issue-2332	54	26	"	"	PUNCT
issue-2332	54	27	,	,	PUNCT
issue-2332	54	28	2015	2015	NUM
issue-2332	54	29	)	)	PUNCT
issue-2332	54	30	regulates	regulate	VERB
issue-2332	54	31	the	the	DET
issue-2332	54	32	conditions	condition	NOUN
issue-2332	54	33	under	under	ADP
issue-2332	54	34	which	which	PRON
issue-2332	54	35	the	the	DET
issue-2332	54	36	cabinet	cabinet	NOUN
issue-2332	54	37	of	of	ADP
issue-2332	54	38	ministers	minister	NOUN
issue-2332	54	39	of	of	ADP
issue-2332	54	40	ukraine	ukraine	NOUN
issue-2332	54	41	may	may	AUX
issue-2332	54	42	recognise	recognise	VERB
issue-2332	54	43	a	a	DET
issue-2332	54	44	amalgamated	amalgamate	VERB
issue-2332	54	45	hromadas	hromadas	PROPN
issue-2332	54	46	baltic	baltic	ADJ
issue-2332	54	47	journal	journal	PROPN
issue-2332	54	48	of	of	ADP
issue-2332	54	49	economic	economic	ADJ
issue-2332	54	50	studies	study	NOUN
issue-2332	54	51	249	249	NUM
issue-2332	54	52	vol	vol	NOUN
issue-2332	54	53	.	.	PUNCT
issue-2332	55	1	10	10	NUM
issue-2332	55	2	no	no	NOUN
issue-2332	55	3	.	.	NOUN
issue-2332	55	4	1	1	NUM
issue-2332	55	5	,	,	PUNCT
issue-2332	55	6	2024	2024	NUM
issue-2332	55	7	as	as	ADP
issue-2332	55	8	capable	capable	ADJ
issue-2332	55	9	.	.	PUNCT
issue-2332	56	1	the	the	DET
issue-2332	56	2	term	term	NOUN
issue-2332	56	3	"	"	PUNCT
issue-2332	56	4	capable	capable	ADJ
issue-2332	56	5	hromada	hromada	NOUN
issue-2332	56	6	"	"	PUNCT
issue-2332	56	7	is	be	AUX
issue-2332	56	8	defined	define	VERB
issue-2332	56	9	in	in	ADP
issue-2332	56	10	the	the	DET
issue-2332	56	11	methodology	methodology	NOUN
issue-2332	56	12	for	for	ADP
issue-2332	56	13	the	the	DET
issue-2332	56	14	formation	formation	NOUN
issue-2332	56	15	of	of	ADP
issue-2332	56	16	capable	capable	ADJ
issue-2332	56	17	hromadas	hromada	NOUN
issue-2332	56	18	,	,	PUNCT
issue-2332	56	19	approved	approve	VERB
issue-2332	56	20	by	by	ADP
issue-2332	56	21	the	the	DET
issue-2332	56	22	resolution	resolution	NOUN
issue-2332	56	23	of	of	ADP
issue-2332	56	24	the	the	DET
issue-2332	56	25	cabinet	cabinet	NOUN
issue-2332	56	26	of	of	ADP
issue-2332	56	27	ministers	minister	NOUN
issue-2332	56	28	of	of	ADP
issue-2332	56	29	ukraine	ukraine	NOUN
issue-2332	56	30	of	of	ADP
issue-2332	56	31	8	8	NUM
issue-2332	56	32	april	april	PROPN
issue-2332	56	33	2015	2015	NUM
issue-2332	56	34	.	.	PUNCT
issue-2332	57	1	in	in	ADP
issue-2332	57	2	2020	2020	NUM
issue-2332	57	3	,	,	PUNCT
issue-2332	57	4	in	in	ADP
issue-2332	57	5	order	order	NOUN
issue-2332	57	6	to	to	PART
issue-2332	57	7	meet	meet	VERB
issue-2332	57	8	the	the	DET
issue-2332	57	9	requirements	requirement	NOUN
issue-2332	57	10	of	of	ADP
issue-2332	57	11	the	the	DET
issue-2332	57	12	law	law	NOUN
issue-2332	57	13	of	of	ADP
issue-2332	57	14	ukraine	ukraine	NOUN
issue-2332	57	15	"	"	PUNCT
issue-2332	57	16	on	on	ADP
issue-2332	57	17	voluntary	voluntary	ADJ
issue-2332	57	18	amalgamation	amalgamation	NOUN
issue-2332	57	19	of	of	ADP
issue-2332	57	20	hromadas	hromadas	PROPN
issue-2332	57	21	"	"	PUNCT
issue-2332	57	22	,	,	PUNCT
issue-2332	57	23	certain	certain	ADJ
issue-2332	57	24	changes	change	NOUN
issue-2332	57	25	were	be	AUX
issue-2332	57	26	made	make	VERB
issue-2332	57	27	to	to	ADP
issue-2332	57	28	the	the	DET
issue-2332	57	29	methodology	methodology	NOUN
issue-2332	57	30	,	,	PUNCT
issue-2332	57	31	namely	namely	ADV
issue-2332	57	32	:	:	PUNCT
issue-2332	57	33	"	"	PUNCT
issue-2332	57	34	capable	capable	ADJ
issue-2332	57	35	hromadas	hromada	NOUN
issue-2332	57	36	are	be	AUX
issue-2332	57	37	hromadas	hromada	NOUN
issue-2332	57	38	of	of	ADP
issue-2332	57	39	villages	village	NOUN
issue-2332	57	40	(	(	PUNCT
issue-2332	57	41	villages	village	NOUN
issue-2332	57	42	,	,	PUNCT
issue-2332	57	43	towns	town	NOUN
issue-2332	57	44	)	)	PUNCT
issue-2332	57	45	,	,	PUNCT
issue-2332	57	46	which	which	PRON
issue-2332	57	47	as	as	ADP
issue-2332	57	48	a	a	DET
issue-2332	57	49	result	result	NOUN
issue-2332	57	50	of	of	ADP
issue-2332	57	51	voluntary	voluntary	ADJ
issue-2332	57	52	association	association	NOUN
issue-2332	57	53	are	be	AUX
issue-2332	57	54	able	able	ADJ
issue-2332	57	55	to	to	PART
issue-2332	57	56	ensure	ensure	VERB
issue-2332	57	57	the	the	DET
issue-2332	57	58	adequate	adequate	ADJ
issue-2332	57	59	level	level	NOUN
issue-2332	57	60	of	of	ADP
issue-2332	57	61	service	service	NOUN
issue-2332	57	62	provision	provision	NOUN
issue-2332	57	63	independently	independently	ADV
issue-2332	57	64	or	or	CCONJ
issue-2332	57	65	through	through	ADP
issue-2332	57	66	relevant	relevant	ADJ
issue-2332	57	67	local	local	ADJ
issue-2332	57	68	self	self	NOUN
issue-2332	57	69	-	-	PUNCT
issue-2332	57	70	government	government	NOUN
issue-2332	57	71	bodies	body	NOUN
issue-2332	57	72	"	"	PUNCT
issue-2332	57	73	(	(	PUNCT
issue-2332	57	74	the	the	DET
issue-2332	57	75	decree	decree	NOUN
issue-2332	57	76	of	of	ADP
issue-2332	57	77	the	the	DET
issue-2332	57	78	cabinet	cabinet	NOUN
issue-2332	57	79	of	of	ADP
issue-2332	57	80	ministers	minister	NOUN
issue-2332	57	81	of	of	ADP
issue-2332	57	82	ukraine	ukraine	NOUN
issue-2332	57	83	"	"	PUNCT
issue-2332	57	84	on	on	ADP
issue-2332	57	85	amendments	amendment	NOUN
issue-2332	57	86	to	to	ADP
issue-2332	57	87	the	the	DET
issue-2332	57	88	methodology	methodology	NOUN
issue-2332	57	89	for	for	ADP
issue-2332	57	90	the	the	DET
issue-2332	57	91	formation	formation	NOUN
issue-2332	57	92	of	of	ADP
issue-2332	57	93	capable	capable	ADJ
issue-2332	57	94	hromadas	hromada	NOUN
issue-2332	57	95	"	"	PUNCT
issue-2332	57	96	,	,	PUNCT
issue-2332	57	97	2015	2015	NUM
issue-2332	57	98	)	)	PUNCT
issue-2332	57	99	.	.	PUNCT
issue-2332	58	1	the	the	DET
issue-2332	58	2	purpose	purpose	NOUN
issue-2332	58	3	of	of	ADP
issue-2332	58	4	the	the	DET
issue-2332	58	5	article	article	NOUN
issue-2332	58	6	is	be	AUX
issue-2332	58	7	to	to	PART
issue-2332	58	8	highlight	highlight	VERB
issue-2332	58	9	the	the	DET
issue-2332	58	10	financial	financial	ADJ
issue-2332	58	11	problems	problem	NOUN
issue-2332	58	12	of	of	ADP
issue-2332	58	13	decentralisation	decentralisation	NOUN
issue-2332	58	14	in	in	ADP
issue-2332	58	15	ukraine	ukraine	NOUN
issue-2332	58	16	,	,	PUNCT
issue-2332	58	17	to	to	PART
issue-2332	58	18	reveal	reveal	VERB
issue-2332	58	19	the	the	DET
issue-2332	58	20	impact	impact	NOUN
issue-2332	58	21	of	of	ADP
issue-2332	58	22	the	the	DET
issue-2332	58	23	development	development	NOUN
issue-2332	58	24	of	of	ADP
issue-2332	58	25	the	the	DET
issue-2332	58	26	national	national	ADJ
issue-2332	58	27	economy	economy	NOUN
issue-2332	58	28	and	and	CCONJ
issue-2332	58	29	budgetary	budgetary	ADJ
issue-2332	58	30	policy	policy	NOUN
issue-2332	58	31	on	on	ADP
issue-2332	58	32	the	the	DET
issue-2332	58	33	financial	financial	ADJ
issue-2332	58	34	capabilities	capability	NOUN
issue-2332	58	35	of	of	ADP
issue-2332	58	36	local	local	ADJ
issue-2332	58	37	self	self	NOUN
issue-2332	58	38	-	-	PUNCT
issue-2332	58	39	government	government	NOUN
issue-2332	58	40	bodies	body	NOUN
issue-2332	58	41	,	,	PUNCT
issue-2332	58	42	as	as	ADV
issue-2332	58	43	well	well	ADV
issue-2332	58	44	as	as	ADP
issue-2332	58	45	to	to	PART
issue-2332	58	46	develop	develop	VERB
issue-2332	58	47	and	and	CCONJ
issue-2332	58	48	justify	justify	VERB
issue-2332	58	49	conceptual	conceptual	ADJ
issue-2332	58	50	directions	direction	NOUN
issue-2332	58	51	and	and	CCONJ
issue-2332	58	52	reserves	reserve	NOUN
issue-2332	58	53	for	for	ADP
issue-2332	58	54	increasing	increase	VERB
issue-2332	58	55	the	the	DET
issue-2332	58	56	financial	financial	ADJ
issue-2332	58	57	independence	independence	NOUN
issue-2332	58	58	of	of	ADP
issue-2332	58	59	regions	region	NOUN
issue-2332	58	60	in	in	ADP
issue-2332	58	61	ukraine	ukraine	NOUN
issue-2332	58	62	.	.	PUNCT
issue-2332	59	1	the	the	DET
issue-2332	59	2	research	research	NOUN
issue-2332	59	3	methods	method	NOUN
issue-2332	59	4	used	use	VERB
issue-2332	59	5	to	to	PART
issue-2332	59	6	achieve	achieve	VERB
issue-2332	59	7	this	this	DET
issue-2332	59	8	goal	goal	NOUN
issue-2332	59	9	include	include	VERB
issue-2332	59	10	the	the	DET
issue-2332	59	11	structural	structural	ADJ
issue-2332	59	12	method	method	NOUN
issue-2332	59	13	,	,	PUNCT
issue-2332	59	14	comparative	comparative	ADJ
issue-2332	59	15	analysis	analysis	NOUN
issue-2332	59	16	of	of	ADP
issue-2332	59	17	empirical	empirical	ADJ
issue-2332	59	18	data	datum	NOUN
issue-2332	59	19	,	,	PUNCT
issue-2332	59	20	and	and	CCONJ
issue-2332	59	21	abstract	abstract	ADJ
issue-2332	59	22	-	-	PUNCT
issue-2332	59	23	logical	logical	ADJ
issue-2332	59	24	generalisation	generalisation	NOUN
issue-2332	59	25	.	.	PUNCT
issue-2332	60	1	3	3	X
issue-2332	60	2	.	.	NOUN
issue-2332	60	3	results	result	NOUN
issue-2332	60	4	and	and	CCONJ
issue-2332	60	5	discussions	discussion	NOUN
issue-2332	60	6	the	the	DET
issue-2332	60	7	decentralisation	decentralisation	NOUN
issue-2332	60	8	reform	reform	NOUN
issue-2332	60	9	envisaged	envisage	VERB
issue-2332	60	10	the	the	DET
issue-2332	60	11	creation	creation	NOUN
issue-2332	60	12	of	of	ADP
issue-2332	60	13	amalgamated	amalgamated	ADJ
issue-2332	60	14	hromadas	hromada	NOUN
issue-2332	60	15	that	that	PRON
issue-2332	60	16	are	be	AUX
issue-2332	60	17	"	"	PUNCT
issue-2332	60	18	capable	capable	ADJ
issue-2332	60	19	of	of	ADP
issue-2332	60	20	providing	provide	VERB
issue-2332	60	21	an	an	DET
issue-2332	60	22	adequate	adequate	ADJ
issue-2332	60	23	level	level	NOUN
issue-2332	60	24	of	of	ADP
issue-2332	60	25	services	service	NOUN
issue-2332	60	26	,	,	PUNCT
issue-2332	60	27	in	in	ADP
issue-2332	60	28	particular	particular	ADJ
issue-2332	60	29	in	in	ADP
issue-2332	60	30	the	the	DET
issue-2332	60	31	areas	area	NOUN
issue-2332	60	32	of	of	ADP
issue-2332	60	33	education	education	NOUN
issue-2332	60	34	,	,	PUNCT
issue-2332	60	35	culture	culture	NOUN
issue-2332	60	36	,	,	PUNCT
issue-2332	60	37	healthcare	healthcare	PROPN
issue-2332	60	38	,	,	PUNCT
issue-2332	60	39	social	social	ADJ
issue-2332	60	40	protection	protection	NOUN
issue-2332	60	41	,	,	PUNCT
issue-2332	60	42	housing	housing	NOUN
issue-2332	60	43	and	and	CCONJ
issue-2332	60	44	communal	communal	ADJ
issue-2332	60	45	services	service	NOUN
issue-2332	60	46	,	,	PUNCT
issue-2332	60	47	taking	take	VERB
issue-2332	60	48	into	into	ADP
issue-2332	60	49	account	account	NOUN
issue-2332	60	50	the	the	DET
issue-2332	60	51	human	human	ADJ
issue-2332	60	52	resources	resource	NOUN
issue-2332	60	53	,	,	PUNCT
issue-2332	60	54	financial	financial	ADJ
issue-2332	60	55	support	support	NOUN
issue-2332	60	56	and	and	CCONJ
issue-2332	60	57	infrastructure	infrastructure	NOUN
issue-2332	60	58	development	development	NOUN
issue-2332	60	59	of	of	ADP
issue-2332	60	60	the	the	DET
issue-2332	60	61	relevant	relevant	ADJ
issue-2332	60	62	administrative	administrative	ADJ
issue-2332	60	63	-	-	PUNCT
issue-2332	60	64	territorial	territorial	ADJ
issue-2332	60	65	unit	unit	NOUN
issue-2332	60	66	"	"	PUNCT
issue-2332	60	67	,	,	PUNCT
issue-2332	60	68	which	which	PRON
issue-2332	60	69	was	be	AUX
issue-2332	60	70	the	the	DET
issue-2332	60	71	result	result	NOUN
issue-2332	60	72	of	of	ADP
issue-2332	60	73	the	the	DET
issue-2332	60	74	successful	successful	ADJ
issue-2332	60	75	implementation	implementation	NOUN
issue-2332	60	76	of	of	ADP
issue-2332	60	77	the	the	DET
issue-2332	60	78	practice	practice	NOUN
issue-2332	60	79	of	of	ADP
issue-2332	60	80	amalgamation	amalgamation	NOUN
issue-2332	60	81	in	in	ADP
issue-2332	60	82	developed	develop	VERB
issue-2332	60	83	countries	country	NOUN
issue-2332	60	84	.	.	PUNCT
issue-2332	61	1	thus	thus	ADV
issue-2332	61	2	,	,	PUNCT
issue-2332	61	3	the	the	DET
issue-2332	61	4	international	international	ADJ
issue-2332	61	5	practice	practice	NOUN
issue-2332	61	6	of	of	ADP
issue-2332	61	7	amalgamation	amalgamation	NOUN
issue-2332	61	8	of	of	ADP
issue-2332	61	9	hromadas	hromadas	PROPN
issue-2332	61	10	in	in	ADP
issue-2332	61	11	different	different	ADJ
issue-2332	61	12	countries	country	NOUN
issue-2332	61	13	of	of	ADP
issue-2332	61	14	the	the	DET
issue-2332	61	15	world	world	NOUN
issue-2332	61	16	shows	show	VERB
issue-2332	61	17	that	that	SCONJ
issue-2332	61	18	amalgamation	amalgamation	NOUN
issue-2332	61	19	of	of	ADP
issue-2332	61	20	hromadas	hromadas	PROPN
issue-2332	61	21	in	in	ADP
issue-2332	61	22	a	a	DET
issue-2332	61	23	more	more	ADV
issue-2332	61	24	capable	capable	ADJ
issue-2332	61	25	way	way	NOUN
issue-2332	61	26	is	be	AUX
issue-2332	61	27	carried	carry	VERB
issue-2332	61	28	out	out	ADP
issue-2332	61	29	with	with	ADP
issue-2332	61	30	the	the	DET
issue-2332	61	31	aim	aim	NOUN
issue-2332	61	32	of	of	ADP
issue-2332	61	33	:	:	PUNCT
issue-2332	61	34	1	1	X
issue-2332	61	35	)	)	PUNCT
issue-2332	61	36	improving	improve	VERB
issue-2332	61	37	the	the	DET
issue-2332	61	38	quality	quality	NOUN
issue-2332	61	39	of	of	ADP
issue-2332	61	40	public	public	ADJ
issue-2332	61	41	services	service	NOUN
issue-2332	61	42	;	;	PUNCT
issue-2332	61	43	2	2	X
issue-2332	61	44	)	)	PUNCT
issue-2332	61	45	increasing	increase	VERB
issue-2332	61	46	management	management	NOUN
issue-2332	61	47	efficiency	efficiency	NOUN
issue-2332	61	48	;	;	PUNCT
issue-2332	61	49	3	3	X
issue-2332	61	50	)	)	PUNCT
issue-2332	61	51	promoting	promote	VERB
issue-2332	61	52	participatory	participatory	ADJ
issue-2332	61	53	democracy	democracy	NOUN
issue-2332	61	54	(	(	PUNCT
issue-2332	61	55	ebinger	ebinger	NOUN
issue-2332	61	56	,	,	PUNCT
issue-2332	61	57	kuhlmann	kuhlmann	PROPN
issue-2332	61	58	,	,	PUNCT
issue-2332	61	59	&	&	CCONJ
issue-2332	61	60	bogumil	bogumil	PROPN
issue-2332	61	61	,	,	PUNCT
issue-2332	61	62	2019	2019	NUM
issue-2332	61	63	)	)	PUNCT
issue-2332	61	64	.	.	PUNCT
issue-2332	62	1	more	more	ADV
issue-2332	62	2	precisely	precisely	ADV
issue-2332	62	3	,	,	PUNCT
issue-2332	62	4	the	the	DET
issue-2332	62	5	interpretation	interpretation	NOUN
issue-2332	62	6	of	of	ADP
issue-2332	62	7	hromada	hromada	ADJ
issue-2332	62	8	capacity	capacity	NOUN
issue-2332	62	9	as	as	ADP
issue-2332	62	10	the	the	DET
issue-2332	62	11	ability	ability	NOUN
issue-2332	62	12	to	to	PART
issue-2332	62	13	provide	provide	VERB
issue-2332	62	14	public	public	ADJ
issue-2332	62	15	services	service	NOUN
issue-2332	62	16	,	,	PUNCT
issue-2332	62	17	management	management	NOUN
issue-2332	62	18	capacity	capacity	NOUN
issue-2332	62	19	and	and	CCONJ
issue-2332	62	20	the	the	DET
issue-2332	62	21	ability	ability	NOUN
issue-2332	62	22	to	to	PART
issue-2332	62	23	ensure	ensure	VERB
issue-2332	62	24	participatory	participatory	ADJ
issue-2332	62	25	democracy	democracy	NOUN
issue-2332	62	26	depends	depend	VERB
issue-2332	62	27	largely	largely	ADV
issue-2332	62	28	on	on	ADP
issue-2332	62	29	the	the	DET
issue-2332	62	30	chosen	choose	VERB
issue-2332	62	31	goal	goal	NOUN
issue-2332	62	32	of	of	ADP
issue-2332	62	33	forming	form	VERB
issue-2332	62	34	amalgamated	amalgamated	ADJ
issue-2332	62	35	hromadas	hromada	NOUN
issue-2332	62	36	.	.	PUNCT
issue-2332	63	1	in	in	ADP
issue-2332	63	2	ukraine	ukraine	PROPN
issue-2332	63	3	,	,	PUNCT
issue-2332	63	4	1470	1470	NUM
issue-2332	63	5	hromadas	hromada	NOUN
issue-2332	63	6	have	have	AUX
issue-2332	63	7	been	be	AUX
issue-2332	63	8	formed	form	VERB
issue-2332	63	9	(	(	PUNCT
issue-2332	63	10	table	table	NOUN
issue-2332	63	11	1	1	NUM
issue-2332	63	12	)	)	PUNCT
issue-2332	63	13	.	.	PUNCT
issue-2332	64	1	however	however	ADV
issue-2332	64	2	,	,	PUNCT
issue-2332	64	3	as	as	ADP
issue-2332	64	4	of	of	ADP
issue-2332	64	5	september	september	PROPN
issue-2332	64	6	2023	2023	NUM
issue-2332	64	7	,	,	PUNCT
issue-2332	64	8	144	144	NUM
issue-2332	64	9	hro	hro	NOUN
issue-2332	64	10	-	-	PUNCT
issue-2332	64	11	madas	mada	NOUN
issue-2332	64	12	are	be	AUX
issue-2332	64	13	located	locate	VERB
issue-2332	64	14	in	in	ADP
issue-2332	64	15	the	the	DET
issue-2332	64	16	temporarily	temporarily	ADV
issue-2332	64	17	occupied	occupy	VERB
issue-2332	64	18	territories	territory	NOUN
issue-2332	64	19	monitoring	monitor	VERB
issue-2332	64	20	the	the	DET
issue-2332	64	21	process	process	NOUN
issue-2332	64	22	of	of	ADP
issue-2332	64	23	power	power	NOUN
issue-2332	64	24	decentralization	decentralization	NOUN
issue-2332	64	25	and	and	CCONJ
issue-2332	64	26	local	local	ADJ
issue-2332	64	27	self	self	NOUN
issue-2332	64	28	-	-	PUNCT
issue-2332	64	29	government	government	NOUN
issue-2332	64	30	reform	reform	NOUN
issue-2332	64	31	,	,	PUNCT
issue-2332	64	32	2022	2022	NUM
issue-2332	64	33	)	)	PUNCT
issue-2332	64	34	.	.	PUNCT
issue-2332	65	1	table	table	NOUN
issue-2332	65	2	1	1	NUM
issue-2332	65	3	structure	structure	NOUN
issue-2332	65	4	of	of	ADP
issue-2332	65	5	hromadas	hromadas	PROPN
issue-2332	65	6	in	in	ADP
issue-2332	65	7	ukraine	ukraine	PROPN
issue-2332	65	8	hromadas	hromadas	PROPN
issue-2332	65	9	rural	rural	ADJ
issue-2332	65	10	village	village	NOUN
issue-2332	65	11	urban	urban	ADJ
issue-2332	65	12	627	627	NUM
issue-2332	65	13	433	433	NUM
issue-2332	65	14	410	410	NUM
issue-2332	65	15	population	population	NOUN
issue-2332	65	16	centers	center	NOUN
issue-2332	65	17	village	village	NOUN
issue-2332	65	18	settlement	settlement	NOUN
issue-2332	65	19	cities	city	NOUN
issue-2332	65	20	26261	26261	NUM
issue-2332	65	21	1960	1960	NUM
issue-2332	65	22	443	443	NUM
issue-2332	65	23	source	source	NOUN
issue-2332	65	24	:	:	PUNCT
issue-2332	65	25	https://decentralization.gov.ua/mainmonitoring	https://decentralization.gov.ua/mainmonitore	VERB
issue-2332	65	26	the	the	DET
issue-2332	65	27	results	result	NOUN
issue-2332	65	28	of	of	ADP
issue-2332	65	29	a	a	DET
issue-2332	65	30	comparative	comparative	ADJ
issue-2332	65	31	analysis	analysis	NOUN
issue-2332	65	32	of	of	ADP
issue-2332	65	33	the	the	DET
issue-2332	65	34	amalgamation	amalgamation	NOUN
issue-2332	65	35	of	of	ADP
issue-2332	65	36	hromadas	hromadas	PROPN
issue-2332	65	37	in	in	ADP
issue-2332	65	38	different	different	ADJ
issue-2332	65	39	countries	country	NOUN
issue-2332	65	40	of	of	ADP
issue-2332	65	41	the	the	DET
issue-2332	65	42	world	world	NOUN
issue-2332	65	43	show	show	VERB
issue-2332	65	44	that	that	SCONJ
issue-2332	65	45	local	local	ADJ
issue-2332	65	46	self	self	NOUN
issue-2332	65	47	-	-	PUNCT
issue-2332	65	48	government	government	NOUN
issue-2332	65	49	bodies	body	NOUN
issue-2332	65	50	are	be	AUX
issue-2332	65	51	recognised	recognise	VERB
issue-2332	65	52	as	as	ADP
issue-2332	65	53	the	the	DET
issue-2332	65	54	most	most	ADV
issue-2332	65	55	effective	effective	ADJ
issue-2332	65	56	in	in	ADP
issue-2332	65	57	hromadas	hromada	NOUN
issue-2332	65	58	with	with	ADP
issue-2332	65	59	a	a	DET
issue-2332	65	60	population	population	NOUN
issue-2332	65	61	of	of	ADP
issue-2332	65	62	25	25	NUM
issue-2332	65	63	...	...	SYM
issue-2332	65	64	250	250	NUM
issue-2332	65	65	thousand	thousand	NUM
issue-2332	65	66	inhabitants	inhabitant	NOUN
issue-2332	65	67	(	(	PUNCT
issue-2332	65	68	blöchliger	blöchliger	NOUN
issue-2332	65	69	&	&	CCONJ
issue-2332	65	70	charbit	charbit	NOUN
issue-2332	65	71	,	,	PUNCT
issue-2332	65	72	2008	2008	NUM
issue-2332	65	73	)	)	PUNCT
issue-2332	65	74	.	.	PUNCT
issue-2332	66	1	in	in	ADP
issue-2332	66	2	ukraine	ukraine	PROPN
issue-2332	66	3	,	,	PUNCT
issue-2332	66	4	the	the	DET
issue-2332	66	5	most	most	ADV
issue-2332	66	6	efficient	efficient	ADJ
issue-2332	66	7	hromadas	hromada	NOUN
issue-2332	66	8	are	be	AUX
issue-2332	66	9	those	those	PRON
issue-2332	66	10	with	with	ADP
issue-2332	66	11	a	a	DET
issue-2332	66	12	population	population	NOUN
issue-2332	66	13	of	of	ADP
issue-2332	66	14	more	more	ADJ
issue-2332	66	15	than	than	ADP
issue-2332	66	16	15,000	15,000	NUM
issue-2332	66	17	people	people	NOUN
issue-2332	66	18	(	(	PUNCT
issue-2332	66	19	table	table	NOUN
issue-2332	66	20	2	2	NUM
issue-2332	66	21	)	)	PUNCT
issue-2332	66	22	.	.	PUNCT
issue-2332	67	1	as	as	ADP
issue-2332	67	2	a	a	DET
issue-2332	67	3	result	result	NOUN
issue-2332	67	4	of	of	ADP
issue-2332	67	5	the	the	DET
issue-2332	67	6	administrative	administrative	ADJ
issue-2332	67	7	-	-	PUNCT
issue-2332	67	8	territorial	territorial	ADJ
issue-2332	67	9	reform	reform	NOUN
issue-2332	67	10	and	and	CCONJ
issue-2332	67	11	the	the	DET
issue-2332	67	12	redistribution	redistribution	NOUN
issue-2332	67	13	of	of	ADP
issue-2332	67	14	powers	power	NOUN
issue-2332	67	15	at	at	ADP
issue-2332	67	16	the	the	DET
issue-2332	67	17	basic	basic	ADJ
issue-2332	67	18	and	and	CCONJ
issue-2332	67	19	subregional	subregional	ADJ
issue-2332	67	20	levels	level	NOUN
issue-2332	67	21	,	,	PUNCT
issue-2332	67	22	the	the	DET
issue-2332	67	23	growth	growth	NOUN
issue-2332	67	24	of	of	ADP
issue-2332	67	25	the	the	DET
issue-2332	67	26	budgets	budget	NOUN
issue-2332	67	27	of	of	ADP
issue-2332	67	28	the	the	DET
issue-2332	67	29	table	table	NOUN
issue-2332	67	30	2	2	NUM
issue-2332	67	31	execution	execution	NOUN
issue-2332	67	32	of	of	ADP
issue-2332	67	33	budgets	budget	NOUN
issue-2332	67	34	of	of	ADP
issue-2332	67	35	hromadas	hromada	NOUN
issue-2332	67	36	of	of	ADP
issue-2332	67	37	ukraine	ukraine	NOUN
issue-2332	67	38	by	by	ADP
issue-2332	67	39	revenues	revenue	NOUN
issue-2332	67	40	and	and	CCONJ
issue-2332	67	41	expenditures	expenditure	NOUN
issue-2332	67	42	,	,	PUNCT
issue-2332	67	43	by	by	ADP
issue-2332	67	44	population	population	NOUN
issue-2332	67	45	groups	group	NOUN
issue-2332	67	46	by	by	ADP
issue-2332	67	47	population	population	NOUN
issue-2332	67	48	groups	group	NOUN
issue-2332	67	49	revenue	revenue	NOUN
issue-2332	67	50	expenses	expense	NOUN
issue-2332	67	51	subsidy	subsidy	NOUN
issue-2332	67	52	level	level	NOUN
issue-2332	67	53	per	per	ADP
issue-2332	67	54	capita	capita	NOUN
issue-2332	67	55	,	,	PUNCT
issue-2332	67	56	%	%	INTJ
issue-2332	67	57	general	general	ADJ
issue-2332	67	58	fund	fund	PROPN
issue-2332	67	59	,	,	PUNCT
issue-2332	67	60	billion	billion	NUM
issue-2332	67	61	uah	uah	NOUN
issue-2332	67	62	per	per	ADP
issue-2332	67	63	capita	capita	NOUN
issue-2332	67	64	,	,	PUNCT
issue-2332	67	65	thousand	thousand	NUM
issue-2332	67	66	uah	uah	PROPN
issue-2332	67	67	general	general	ADJ
issue-2332	67	68	fund	fund	NOUN
issue-2332	67	69	,	,	PUNCT
issue-2332	67	70	billion	billion	NUM
issue-2332	67	71	uah	uah	NOUN
issue-2332	67	72	per	per	ADP
issue-2332	67	73	capita	capita	NOUN
issue-2332	67	74	,	,	PUNCT
issue-2332	67	75	thousand	thousand	NUM
issue-2332	67	76	uah	uah	NOUN
issue-2332	67	77	9	9	NUM
issue-2332	67	78	months	month	NOUN
issue-2332	67	79	of	of	ADP
issue-2332	67	80	2022	2022	NUM
issue-2332	67	81	up	up	ADP
issue-2332	67	82	to	to	PART
issue-2332	67	83	5	5	NUM
issue-2332	67	84	thousand	thousand	NUM
issue-2332	67	85	people	people	NOUN
issue-2332	68	1	3,37	3,37	NUM
issue-2332	69	1	4,38	4,38	NUM
issue-2332	69	2	6,82	6,82	NUM
issue-2332	69	3	6,26	6,26	NUM
issue-2332	70	1	39,5	39,5	NUM
issue-2332	70	2	from	from	ADP
issue-2332	70	3	5	5	NUM
issue-2332	70	4	to	to	PART
issue-2332	70	5	10	10	NUM
issue-2332	70	6	thousand	thousand	NUM
issue-2332	70	7	people	people	NOUN
issue-2332	70	8	13,03	13,03	NUM
issue-2332	70	9	4,14	4,14	NUM
issue-2332	70	10	27,7	27,7	NUM
issue-2332	70	11	6,02	6,02	NUM
issue-2332	70	12	51,8	51,8	NOUN
issue-2332	70	13	from	from	ADP
issue-2332	70	14	10	10	NUM
issue-2332	70	15	to	to	PART
issue-2332	70	16	15	15	NUM
issue-2332	70	17	thousand	thousand	NUM
issue-2332	70	18	people	people	NOUN
issue-2332	70	19	13,25	13,25	NUM
issue-2332	70	20	4,35	4,35	NUM
issue-2332	70	21	26,51	26,51	NOUN
issue-2332	70	22	5,9	5,9	NUM
issue-2332	70	23	54,2	54,2	NUM
issue-2332	70	24	more	more	ADJ
issue-2332	70	25	than	than	ADP
issue-2332	70	26	15	15	NUM
issue-2332	70	27	thousand	thousand	NUM
issue-2332	70	28	people	people	NOUN
issue-2332	70	29	165,73	165,73	NUM
issue-2332	71	1	6,02	6,02	NUM
issue-2332	71	2	246,37	246,37	NUM
issue-2332	71	3	6,11	6,11	NUM
issue-2332	72	1	22,3	22,3	NUM
issue-2332	72	2	9	9	NUM
issue-2332	72	3	months	month	NOUN
issue-2332	72	4	of	of	ADP
issue-2332	72	5	2023	2023	NUM
issue-2332	72	6	up	up	ADP
issue-2332	72	7	to	to	PART
issue-2332	72	8	5	5	NUM
issue-2332	72	9	thousand	thousand	NUM
issue-2332	72	10	people	people	NOUN
issue-2332	73	1	4,42	4,42	ADV
issue-2332	74	1	5,74	5,74	NOUN
issue-2332	75	1	5,77	5,77	NUM
issue-2332	75	2	7,5	7,5	NUM
issue-2332	75	3	41,5	41,5	NOUN
issue-2332	75	4	from	from	ADP
issue-2332	75	5	5	5	NUM
issue-2332	75	6	to	to	PART
issue-2332	75	7	10	10	NUM
issue-2332	75	8	thousand	thousand	NUM
issue-2332	75	9	people	people	NOUN
issue-2332	75	10	18,02	18,02	NOUN
issue-2332	75	11	5,72	5,72	NUM
issue-2332	75	12	23,14	23,14	NOUN
issue-2332	75	13	7,34	7,34	NUM
issue-2332	76	1	54,8	54,8	NUM
issue-2332	76	2	from	from	ADP
issue-2332	76	3	10	10	NUM
issue-2332	76	4	to	to	PART
issue-2332	76	5	15	15	NUM
issue-2332	76	6	thousand	thousand	NUM
issue-2332	76	7	people	people	NOUN
issue-2332	76	8	18,56	18,56	VERB
issue-2332	76	9	6,09	6,09	NUM
issue-2332	76	10	22,22	22,22	NUM
issue-2332	76	11	7,29	7,29	NUM
issue-2332	76	12	56,2	56,2	NUM
issue-2332	76	13	more	more	ADJ
issue-2332	76	14	than	than	ADP
issue-2332	76	15	15	15	NUM
issue-2332	76	16	thousand	thousand	NUM
issue-2332	76	17	people	people	NOUN
issue-2332	76	18	200,42	200,42	NOUN
issue-2332	76	19	7,28	7,28	NUM
issue-2332	76	20	197,85	197,85	NUM
issue-2332	76	21	7,19	7,19	NUM
issue-2332	77	1	20,8	20,8	NUM
issue-2332	77	2	source	source	NOUN
issue-2332	77	3	:	:	PUNCT
issue-2332	77	4	https://public.tableau.com/app/profile/ulead/viz/_16360623127390/sheet0	https://public.tableau.com/app/profile/ulead/viz/_16360623127390/sheet0	PROPN
issue-2332	77	5	baltic	baltic	PROPN
issue-2332	77	6	journal	journal	NOUN
issue-2332	77	7	of	of	ADP
issue-2332	77	8	economic	economic	ADJ
issue-2332	77	9	studies	study	NOUN
issue-2332	77	10	250	250	NUM
issue-2332	77	11	vol	vol	NOUN
issue-2332	77	12	.	.	PUNCT
issue-2332	78	1	10	10	NUM
issue-2332	78	2	no	no	NOUN
issue-2332	78	3	.	.	NOUN
issue-2332	78	4	1	1	NUM
issue-2332	78	5	,	,	PUNCT
issue-2332	78	6	2024	2024	NUM
issue-2332	78	7	newly	newly	ADV
issue-2332	78	8	formed	form	VERB
issue-2332	78	9	hromadas	hromada	NOUN
issue-2332	78	10	in	in	ADP
issue-2332	78	11	2021	2021	NUM
issue-2332	78	12	is	be	AUX
issue-2332	78	13	more	more	ADJ
issue-2332	78	14	than	than	ADP
issue-2332	78	15	10	10	NUM
issue-2332	78	16	times	time	NOUN
issue-2332	78	17	higher	high	ADJ
issue-2332	78	18	than	than	ADP
issue-2332	78	19	the	the	DET
issue-2332	78	20	growth	growth	NOUN
issue-2332	78	21	of	of	ADP
issue-2332	78	22	regional	regional	ADJ
issue-2332	78	23	budgets	budget	NOUN
issue-2332	78	24	(	(	PUNCT
issue-2332	78	25	figure	figure	NOUN
issue-2332	78	26	1	1	NUM
issue-2332	78	27	)	)	PUNCT
issue-2332	78	28	.	.	PUNCT
issue-2332	79	1	during	during	ADP
issue-2332	79	2	the	the	DET
issue-2332	79	3	first	first	ADJ
issue-2332	79	4	stage	stage	NOUN
issue-2332	79	5	of	of	ADP
issue-2332	79	6	the	the	DET
issue-2332	79	7	decentralisation	decentralisation	NOUN
issue-2332	79	8	reform	reform	NOUN
issue-2332	79	9	in	in	ADP
issue-2332	79	10	the	the	DET
issue-2332	79	11	part	part	NOUN
issue-2332	79	12	of	of	ADP
issue-2332	79	13	the	the	DET
issue-2332	79	14	formation	formation	NOUN
issue-2332	79	15	of	of	ADP
issue-2332	79	16	amalgamated	amalgamated	ADJ
issue-2332	79	17	hromadas	hromada	NOUN
issue-2332	79	18	,	,	PUNCT
issue-2332	79	19	emphasis	emphasis	NOUN
issue-2332	79	20	was	be	AUX
issue-2332	79	21	also	also	ADV
issue-2332	79	22	placed	place	VERB
issue-2332	79	23	on	on	ADP
issue-2332	79	24	the	the	DET
issue-2332	79	25	interpretation	interpretation	NOUN
issue-2332	79	26	of	of	ADP
issue-2332	79	27	the	the	DET
issue-2332	79	28	capacity	capacity	NOUN
issue-2332	79	29	of	of	ADP
issue-2332	79	30	the	the	DET
issue-2332	79	31	amalgamated	amalgamated	ADJ
issue-2332	79	32	hromadas	hromada	NOUN
issue-2332	79	33	as	as	ADP
issue-2332	79	34	financial	financial	ADJ
issue-2332	79	35	capacity	capacity	NOUN
issue-2332	79	36	.	.	PUNCT
issue-2332	80	1	a	a	DET
issue-2332	80	2	preliminary	preliminary	ADJ
issue-2332	80	3	calculation	calculation	NOUN
issue-2332	80	4	of	of	ADP
issue-2332	80	5	the	the	DET
issue-2332	80	6	financial	financial	ADJ
issue-2332	80	7	capacity	capacity	NOUN
issue-2332	80	8	of	of	ADP
issue-2332	80	9	potential	potential	ADJ
issue-2332	80	10	amalgamated	amalgamated	ADJ
issue-2332	80	11	hromadas	hromada	NOUN
issue-2332	80	12	allows	allow	VERB
issue-2332	80	13	to	to	PART
issue-2332	80	14	make	make	VERB
issue-2332	80	15	an	an	DET
issue-2332	80	16	approximate	approximate	ADJ
issue-2332	80	17	forecast	forecast	NOUN
issue-2332	80	18	of	of	ADP
issue-2332	80	19	the	the	DET
issue-2332	80	20	necessary	necessary	ADJ
issue-2332	80	21	revenues	revenue	NOUN
issue-2332	80	22	and	and	CCONJ
issue-2332	80	23	expenses	expense	NOUN
issue-2332	80	24	to	to	PART
issue-2332	80	25	meet	meet	VERB
issue-2332	80	26	the	the	DET
issue-2332	80	27	needs	need	NOUN
issue-2332	80	28	of	of	ADP
issue-2332	80	29	the	the	DET
issue-2332	80	30	residents	resident	NOUN
issue-2332	80	31	of	of	ADP
issue-2332	80	32	the	the	DET
issue-2332	80	33	hromada	hromada	NOUN
issue-2332	80	34	for	for	ADP
issue-2332	80	35	the	the	DET
issue-2332	80	36	provision	provision	NOUN
issue-2332	80	37	of	of	ADP
issue-2332	80	38	public	public	ADJ
issue-2332	80	39	services	service	NOUN
issue-2332	80	40	,	,	PUNCT
issue-2332	80	41	as	as	ADV
issue-2332	80	42	well	well	ADV
issue-2332	80	43	as	as	ADP
issue-2332	80	44	for	for	ADP
issue-2332	80	45	the	the	DET
issue-2332	80	46	local	local	ADJ
issue-2332	80	47	development	development	NOUN
issue-2332	80	48	strategy	strategy	NOUN
issue-2332	80	49	of	of	ADP
issue-2332	80	50	local	local	ADJ
issue-2332	80	51	self	self	NOUN
issue-2332	80	52	-	-	PUNCT
issue-2332	80	53	government	government	NOUN
issue-2332	80	54	bodies	body	NOUN
issue-2332	80	55	(	(	PUNCT
issue-2332	80	56	analysis	analysis	NOUN
issue-2332	80	57	of	of	ADP
issue-2332	80	58	the	the	DET
issue-2332	80	59	implementation	implementation	NOUN
issue-2332	80	60	of	of	ADP
issue-2332	80	61	local	local	ADJ
issue-2332	80	62	budgets	budget	NOUN
issue-2332	80	63	for	for	ADP
issue-2332	80	64	2022	2022	NUM
issue-2332	80	65	)	)	PUNCT
issue-2332	80	66	.	.	PUNCT
issue-2332	81	1	however	however	ADV
issue-2332	81	2	,	,	PUNCT
issue-2332	81	3	it	it	PRON
issue-2332	81	4	is	be	AUX
issue-2332	81	5	worth	worth	ADJ
issue-2332	81	6	noting	note	VERB
issue-2332	81	7	that	that	SCONJ
issue-2332	81	8	the	the	DET
issue-2332	81	9	main	main	ADJ
issue-2332	81	10	source	source	NOUN
issue-2332	81	11	of	of	ADP
issue-2332	81	12	growth	growth	NOUN
issue-2332	81	13	in	in	ADP
issue-2332	81	14	local	local	ADJ
issue-2332	81	15	budget	budget	NOUN
issue-2332	81	16	revenues	revenue	NOUN
issue-2332	81	17	in	in	ADP
issue-2332	81	18	2022–2023	2022–2023	NUM
issue-2332	81	19	was	be	AUX
issue-2332	81	20	a	a	DET
issue-2332	81	21	significant	significant	ADJ
issue-2332	81	22	increase	increase	NOUN
issue-2332	81	23	in	in	ADP
issue-2332	81	24	revenues	revenue	NOUN
issue-2332	81	25	from	from	ADP
issue-2332	81	26	"	"	PUNCT
issue-2332	81	27	military	military	ADJ
issue-2332	81	28	"	"	PUNCT
issue-2332	81	29	income	income	NOUN
issue-2332	81	30	tax	tax	NOUN
issue-2332	81	31	(	(	PUNCT
issue-2332	81	32	+6.3	+6.3	NOUN
issue-2332	81	33	%	%	NOUN
issue-2332	81	34	compared	compare	VERB
issue-2332	81	35	to	to	ADP
issue-2332	81	36	2022	2022	NUM
issue-2332	81	37	)	)	PUNCT
issue-2332	81	38	.	.	PUNCT
issue-2332	82	1	in	in	ADP
issue-2332	82	2	total	total	NOUN
issue-2332	82	3	,	,	PUNCT
issue-2332	82	4	revenues	revenue	NOUN
issue-2332	82	5	of	of	ADP
issue-2332	82	6	the	the	DET
issue-2332	82	7	general	general	ADJ
issue-2332	82	8	fund	fund	NOUN
issue-2332	82	9	of	of	ADP
issue-2332	82	10	local	local	ADJ
issue-2332	82	11	budgets	budget	NOUN
issue-2332	82	12	in	in	ADP
issue-2332	82	13	ukraine	ukraine	NOUN
issue-2332	82	14	will	will	AUX
issue-2332	82	15	increase	increase	VERB
issue-2332	82	16	by	by	ADP
issue-2332	82	17	43.8	43.8	NUM
issue-2332	82	18	billion	billion	NUM
issue-2332	82	19	uah	uah	NOUN
issue-2332	82	20	(	(	PUNCT
issue-2332	82	21	+11	+11	ADJ
issue-2332	82	22	%	%	NOUN
issue-2332	82	23	)	)	PUNCT
issue-2332	82	24	in	in	ADP
issue-2332	82	25	2023	2023	NUM
issue-2332	82	26	.	.	PUNCT
issue-2332	83	1	the	the	DET
issue-2332	83	2	increase	increase	NOUN
issue-2332	83	3	in	in	ADP
issue-2332	83	4	revenues	revenue	NOUN
issue-2332	83	5	in	in	ADP
issue-2332	83	6	these	these	DET
issue-2332	83	7	regions	region	NOUN
issue-2332	83	8	is	be	AUX
issue-2332	83	9	mainly	mainly	ADV
issue-2332	83	10	due	due	ADJ
issue-2332	83	11	to	to	ADP
issue-2332	83	12	the	the	DET
issue-2332	83	13	fact	fact	NOUN
issue-2332	83	14	that	that	SCONJ
issue-2332	83	15	most	most	ADJ
issue-2332	83	16	of	of	ADP
issue-2332	83	17	the	the	DET
issue-2332	83	18	internally	internally	ADV
issue-2332	83	19	displaced	displace	VERB
issue-2332	83	20	persons	person	NOUN
issue-2332	83	21	and	and	CCONJ
issue-2332	83	22	businesses	business	NOUN
issue-2332	83	23	have	have	AUX
issue-2332	83	24	moved	move	VERB
issue-2332	83	25	to	to	ADP
issue-2332	83	26	these	these	DET
issue-2332	83	27	regions	region	NOUN
issue-2332	83	28	from	from	ADP
issue-2332	83	29	the	the	DET
issue-2332	83	30	territories	territory	NOUN
issue-2332	83	31	where	where	SCONJ
issue-2332	83	32	hostilities	hostility	NOUN
issue-2332	83	33	are	be	AUX
issue-2332	83	34	or	or	CCONJ
issue-2332	83	35	have	have	AUX
issue-2332	83	36	been	be	AUX
issue-2332	83	37	conducted	conduct	VERB
issue-2332	83	38	,	,	PUNCT
issue-2332	83	39	or	or	CCONJ
issue-2332	83	40	from	from	ADP
issue-2332	83	41	the	the	DET
issue-2332	83	42	territories	territory	NOUN
issue-2332	83	43	that	that	PRON
issue-2332	83	44	were	be	AUX
issue-2332	83	45	or	or	CCONJ
issue-2332	83	46	are	be	AUX
issue-2332	83	47	temporarily	temporarily	ADV
issue-2332	83	48	occupied	occupy	VERB
issue-2332	83	49	by	by	ADP
issue-2332	83	50	the	the	DET
issue-2332	83	51	russian	russian	PROPN
issue-2332	83	52	federation	federation	PROPN
issue-2332	83	53	(	(	PUNCT
issue-2332	83	54	decentralization	decentralization	NOUN
issue-2332	83	55	makes	make	VERB
issue-2332	83	56	it	it	PRON
issue-2332	83	57	possible	possible	ADJ
issue-2332	83	58	)	)	PUNCT
issue-2332	83	59	.	.	PUNCT
issue-2332	84	1	the	the	DET
issue-2332	84	2	law	law	NOUN
issue-2332	84	3	of	of	ADP
issue-2332	84	4	ukraine	ukraine	NOUN
issue-2332	84	5	"	"	PUNCT
issue-2332	84	6	on	on	ADP
issue-2332	84	7	the	the	DET
issue-2332	84	8	state	state	NOUN
issue-2332	84	9	budget	budget	NOUN
issue-2332	84	10	of	of	ADP
issue-2332	84	11	ukraine	ukraine	NOUN
issue-2332	84	12	for	for	ADP
issue-2332	84	13	2024	2024	NUM
issue-2332	84	14	"	"	PUNCT
issue-2332	84	15	(	(	PUNCT
issue-2332	84	16	the	the	DET
issue-2332	84	17	law	law	NOUN
issue-2332	84	18	of	of	ADP
issue-2332	84	19	ukraine	ukraine	NOUN
issue-2332	84	20	"	"	PUNCT
issue-2332	84	21	on	on	ADP
issue-2332	84	22	the	the	DET
issue-2332	84	23	state	state	NOUN
issue-2332	84	24	budget	budget	NOUN
issue-2332	84	25	of	of	ADP
issue-2332	84	26	ukraine	ukraine	NOUN
issue-2332	84	27	for	for	ADP
issue-2332	84	28	2024	2024	NUM
issue-2332	84	29	"	"	PUNCT
issue-2332	84	30	,	,	PUNCT
issue-2332	84	31	2023	2023	NUM
issue-2332	84	32	)	)	PUNCT
issue-2332	84	33	,	,	PUNCT
issue-2332	84	34	in	in	ADP
issue-2332	84	35	accordance	accordance	NOUN
issue-2332	84	36	with	with	ADP
issue-2332	84	37	the	the	DET
issue-2332	84	38	amendments	amendment	NOUN
issue-2332	84	39	to	to	ADP
issue-2332	84	40	the	the	DET
issue-2332	84	41	budget	budget	NOUN
issue-2332	84	42	code	code	NOUN
issue-2332	84	43	of	of	ADP
issue-2332	84	44	ukraine	ukraine	PROPN
issue-2332	84	45	(	(	PUNCT
issue-2332	84	46	the	the	DET
issue-2332	84	47	budget	budget	NOUN
issue-2332	84	48	code	code	NOUN
issue-2332	84	49	of	of	ADP
issue-2332	84	50	ukraine	ukraine	NOUN
issue-2332	84	51	,	,	PUNCT
issue-2332	84	52	2010	2010	NUM
issue-2332	84	53	)	)	PUNCT
issue-2332	84	54	,	,	PUNCT
issue-2332	84	55	provides	provide	VERB
issue-2332	84	56	for	for	ADP
issue-2332	84	57	the	the	DET
issue-2332	84	58	transfer	transfer	NOUN
issue-2332	84	59	of	of	ADP
issue-2332	84	60	"	"	PUNCT
issue-2332	84	61	military	military	ADJ
issue-2332	84	62	"	"	PUNCT
issue-2332	84	63	personal	personal	ADJ
issue-2332	84	64	income	income	NOUN
issue-2332	84	65	tax	tax	NOUN
issue-2332	84	66	to	to	ADP
issue-2332	84	67	a	a	DET
issue-2332	84	68	special	special	ADJ
issue-2332	84	69	fund	fund	NOUN
issue-2332	84	70	of	of	ADP
issue-2332	84	71	the	the	DET
issue-2332	84	72	state	state	NOUN
issue-2332	84	73	budget	budget	NOUN
issue-2332	84	74	.	.	PUNCT
issue-2332	85	1	however	however	ADV
issue-2332	85	2	,	,	PUNCT
issue-2332	85	3	the	the	DET
issue-2332	85	4	pit	pit	NOUN
issue-2332	85	5	rate	rate	NOUN
issue-2332	85	6	of	of	ADP
issue-2332	85	7	64	64	NUM
issue-2332	85	8	%	%	NOUN
issue-2332	85	9	to	to	ADP
issue-2332	85	10	local	local	ADJ
issue-2332	85	11	budgets	budget	NOUN
issue-2332	85	12	remains	remain	VERB
issue-2332	85	13	unchanged	unchanged	ADJ
issue-2332	85	14	.	.	PUNCT
issue-2332	86	1	this	this	DET
issue-2332	86	2	initiative	initiative	NOUN
issue-2332	86	3	will	will	AUX
issue-2332	86	4	have	have	VERB
issue-2332	86	5	a	a	DET
issue-2332	86	6	significant	significant	ADJ
issue-2332	86	7	impact	impact	NOUN
issue-2332	86	8	on	on	ADP
issue-2332	86	9	budget	budget	NOUN
issue-2332	86	10	revenues	revenue	NOUN
issue-2332	86	11	(	(	PUNCT
issue-2332	86	12	reference	reference	NOUN
issue-2332	86	13	on	on	ADP
issue-2332	86	14	the	the	DET
issue-2332	86	15	implementation	implementation	NOUN
issue-2332	86	16	of	of	ADP
issue-2332	86	17	revenues	revenue	NOUN
issue-2332	86	18	from	from	ADP
issue-2332	86	19	the	the	DET
issue-2332	86	20	general	general	ADJ
issue-2332	86	21	fund	fund	NOUN
issue-2332	86	22	of	of	ADP
issue-2332	86	23	local	local	ADJ
issue-2332	86	24	budgets	budget	NOUN
issue-2332	86	25	for	for	ADP
issue-2332	86	26	2023	2023	NUM
issue-2332	86	27	)	)	PUNCT
issue-2332	86	28	.	.	PUNCT
issue-2332	87	1	the	the	DET
issue-2332	87	2	results	result	NOUN
issue-2332	87	3	of	of	ADP
issue-2332	87	4	the	the	DET
issue-2332	87	5	2021–2023	2021–2023	NUM
issue-2332	87	6	reform	reform	NOUN
issue-2332	87	7	,	,	PUNCT
issue-2332	87	8	presented	present	VERB
issue-2332	87	9	in	in	ADP
issue-2332	87	10	table	table	NOUN
issue-2332	87	11	3	3	NUM
issue-2332	87	12	,	,	PUNCT
issue-2332	87	13	reflect	reflect	VERB
issue-2332	87	14	the	the	DET
issue-2332	87	15	real	real	ADJ
issue-2332	87	16	situation	situation	NOUN
issue-2332	87	17	regarding	regard	VERB
issue-2332	87	18	the	the	DET
issue-2332	87	19	effectiveness	effectiveness	NOUN
issue-2332	87	20	of	of	ADP
issue-2332	87	21	amalgamation	amalgamation	NOUN
issue-2332	87	22	of	of	ADP
issue-2332	87	23	hromadas	hromadas	PROPN
issue-2332	87	24	in	in	ADP
issue-2332	87	25	meeting	meet	VERB
issue-2332	87	26	the	the	DET
issue-2332	87	27	needs	need	NOUN
issue-2332	87	28	of	of	ADP
issue-2332	87	29	the	the	DET
issue-2332	87	30	population	population	NOUN
issue-2332	87	31	of	of	ADP
issue-2332	87	32	the	the	DET
issue-2332	87	33	regions	region	NOUN
issue-2332	87	34	.	.	PUNCT
issue-2332	88	1	thus	thus	ADV
issue-2332	88	2	,	,	PUNCT
issue-2332	88	3	it	it	PRON
issue-2332	88	4	is	be	AUX
issue-2332	88	5	worth	worth	ADJ
issue-2332	88	6	noting	note	VERB
issue-2332	88	7	that	that	SCONJ
issue-2332	88	8	the	the	DET
issue-2332	88	9	fiscal	fiscal	ADJ
issue-2332	88	10	return	return	NOUN
issue-2332	88	11	on	on	ADP
issue-2332	88	12	the	the	DET
issue-2332	88	13	territory	territory	NOUN
issue-2332	88	14	(	(	PUNCT
issue-2332	88	15	the	the	DET
issue-2332	88	16	ratio	ratio	NOUN
issue-2332	88	17	of	of	ADP
issue-2332	88	18	general	general	ADJ
issue-2332	88	19	fund	fund	NOUN
issue-2332	88	20	revenues	revenue	NOUN
issue-2332	88	21	to	to	ADP
issue-2332	88	22	the	the	DET
issue-2332	88	23	territory	territory	NOUN
issue-2332	88	24	of	of	ADP
issue-2332	88	25	the	the	DET
issue-2332	88	26	hromada	hromada	NOUN
issue-2332	88	27	)	)	PUNCT
issue-2332	88	28	per	per	ADP
issue-2332	88	29	capita	capita	NOUN
issue-2332	88	30	during	during	ADP
issue-2332	88	31	the	the	DET
issue-2332	88	32	study	study	NOUN
issue-2332	88	33	period	period	NOUN
issue-2332	88	34	was	be	AUX
issue-2332	88	35	highest	high	ADJ
issue-2332	88	36	in	in	ADP
issue-2332	88	37	hromadas	hromada	NOUN
issue-2332	88	38	with	with	ADP
issue-2332	88	39	a	a	DET
issue-2332	88	40	population	population	NOUN
issue-2332	88	41	of	of	ADP
issue-2332	88	42	over	over	ADP
issue-2332	88	43	15	15	NUM
issue-2332	88	44	thousand	thousand	NUM
issue-2332	88	45	people	people	NOUN
issue-2332	88	46	.	.	PUNCT
issue-2332	89	1	however	however	ADV
issue-2332	89	2	,	,	PUNCT
issue-2332	89	3	it	it	PRON
issue-2332	89	4	should	should	AUX
issue-2332	89	5	be	be	AUX
issue-2332	89	6	recognised	recognise	VERB
issue-2332	89	7	that	that	SCONJ
issue-2332	89	8	the	the	DET
issue-2332	89	9	indicators	indicator	NOUN
issue-2332	89	10	of	of	ADP
issue-2332	89	11	the	the	DET
issue-2332	89	12	territory	territory	NOUN
issue-2332	89	13	's	's	PART
issue-2332	89	14	capacity	capacity	NOUN
issue-2332	89	15	are	be	AUX
issue-2332	89	16	calculated	calculate	VERB
issue-2332	89	17	based	base	VERB
issue-2332	89	18	on	on	ADP
issue-2332	89	19	the	the	DET
issue-2332	89	20	existing	exist	VERB
issue-2332	89	21	population	population	NOUN
issue-2332	89	22	,	,	PUNCT
issue-2332	89	23	which	which	PRON
issue-2332	89	24	has	have	AUX
issue-2332	89	25	decreased	decrease	VERB
issue-2332	89	26	by	by	ADP
issue-2332	89	27	5.43	5.43	NUM
issue-2332	89	28	%	%	NOUN
issue-2332	89	29	due	due	ADP
issue-2332	89	30	to	to	ADP
issue-2332	89	31	the	the	DET
issue-2332	89	32	military	military	ADJ
issue-2332	89	33	operations	operation	NOUN
issue-2332	89	34	in	in	ADP
issue-2332	89	35	ukraine	ukraine	NOUN
issue-2332	89	36	and	and	CCONJ
issue-2332	89	37	significant	significant	ADJ
issue-2332	89	38	internal	internal	ADJ
issue-2332	89	39	migration	migration	NOUN
issue-2332	89	40	.	.	PUNCT
issue-2332	90	1	it	it	PRON
issue-2332	90	2	should	should	AUX
issue-2332	90	3	also	also	ADV
issue-2332	90	4	be	be	AUX
issue-2332	90	5	borne	bear	VERB
issue-2332	90	6	in	in	ADP
issue-2332	90	7	mind	mind	NOUN
issue-2332	90	8	that	that	SCONJ
issue-2332	90	9	as	as	ADP
issue-2332	90	10	of	of	ADP
issue-2332	90	11	01	01	NUM
issue-2332	90	12	october	october	PROPN
issue-2332	90	13	2023	2023	NUM
issue-2332	90	14	,	,	PUNCT
issue-2332	90	15	144	144	NUM
issue-2332	90	16	amalgamated	amalgamated	ADJ
issue-2332	90	17	hromadas	hromada	NOUN
issue-2332	90	18	are	be	AUX
issue-2332	90	19	located	locate	VERB
issue-2332	90	20	in	in	ADP
issue-2332	90	21	the	the	DET
issue-2332	90	22	areas	area	NOUN
issue-2332	90	23	of	of	ADP
issue-2332	90	24	military	military	ADJ
issue-2332	90	25	(	(	PUNCT
issue-2332	90	26	combat	combat	NOUN
issue-2332	90	27	)	)	PUNCT
issue-2332	90	28	operations	operation	NOUN
issue-2332	90	29	or	or	CCONJ
issue-2332	90	30	are	be	AUX
issue-2332	90	31	under	under	ADP
issue-2332	90	32	temporary	temporary	ADJ
issue-2332	90	33	occupation	occupation	NOUN
issue-2332	90	34	,	,	PUNCT
issue-2332	90	35	encirclement	encirclement	NOUN
issue-2332	90	36	(	(	PUNCT
issue-2332	90	37	blockade	blockade	NOUN
issue-2332	90	38	)	)	PUNCT
issue-2332	90	39	.	.	PUNCT
issue-2332	91	1	it	it	PRON
issue-2332	91	2	should	should	AUX
issue-2332	91	3	be	be	AUX
issue-2332	91	4	noted	note	VERB
issue-2332	91	5	that	that	SCONJ
issue-2332	91	6	despite	despite	SCONJ
issue-2332	91	7	the	the	DET
issue-2332	91	8	situation	situation	NOUN
issue-2332	91	9	in	in	ADP
issue-2332	91	10	the	the	DET
issue-2332	91	11	country	country	NOUN
issue-2332	91	12	,	,	PUNCT
issue-2332	91	13	local	local	ADJ
issue-2332	91	14	budget	budget	NOUN
issue-2332	91	15	revenues	revenue	NOUN
issue-2332	91	16	are	be	AUX
issue-2332	91	17	showing	show	VERB
issue-2332	91	18	positive	positive	ADJ
issue-2332	91	19	dynamics	dynamic	NOUN
issue-2332	91	20	.	.	PUNCT
issue-2332	92	1	according	accord	VERB
issue-2332	92	2	to	to	ADP
issue-2332	92	3	the	the	DET
issue-2332	92	4	latest	late	ADJ
issue-2332	92	5	data	datum	NOUN
issue-2332	92	6	,	,	PUNCT
issue-2332	92	7	revenues	revenue	NOUN
issue-2332	92	8	from	from	ADP
issue-2332	92	9	individual	individual	ADJ
issue-2332	92	10	taxes	taxis	NOUN
issue-2332	92	11	increased	increase	VERB
issue-2332	92	12	by	by	ADP
issue-2332	92	13	18.2	18.2	NUM
issue-2332	92	14	%	%	NOUN
issue-2332	92	15	in	in	ADP
issue-2332	92	16	2023	2023	NUM
issue-2332	92	17	,	,	PUNCT
issue-2332	92	18	and	and	CCONJ
issue-2332	92	19	from	from	ADP
issue-2332	92	20	land	land	NOUN
issue-2332	92	21	tax	tax	NOUN
issue-2332	92	22	by	by	ADP
issue-2332	92	23	16.8	16.8	NUM
issue-2332	92	24	%	%	NOUN
issue-2332	92	25	.	.	PUNCT
issue-2332	93	1	revenues	revenue	NOUN
issue-2332	93	2	from	from	ADP
issue-2332	93	3	real	real	ADJ
issue-2332	93	4	estate	estate	NOUN
issue-2332	93	5	tax	tax	NOUN
issue-2332	93	6	increased	increase	VERB
issue-2332	93	7	by	by	ADP
issue-2332	93	8	28.4	28.4	NUM
issue-2332	93	9	%	%	NOUN
issue-2332	93	10	and	and	CCONJ
issue-2332	93	11	from	from	ADP
issue-2332	93	12	consumption	consumption	NOUN
issue-2332	93	13	tax	tax	NOUN
issue-2332	93	14	by	by	ADP
issue-2332	93	15	71.2	71.2	NUM
issue-2332	93	16	%	%	NOUN
issue-2332	93	17	.	.	PUNCT
issue-2332	94	1	at	at	ADP
issue-2332	94	2	the	the	DET
issue-2332	94	3	same	same	ADJ
issue-2332	94	4	time	time	NOUN
issue-2332	94	5	,	,	PUNCT
issue-2332	94	6	some	some	DET
issue-2332	94	7	items	item	NOUN
issue-2332	94	8	exceeded	exceed	VERB
issue-2332	94	9	their	their	PRON
issue-2332	94	10	targets	target	NOUN
issue-2332	94	11	.	.	PUNCT
issue-2332	95	1	thus	thus	ADV
issue-2332	95	2	,	,	PUNCT
issue-2332	95	3	the	the	DET
issue-2332	95	4	fulfilment	fulfilment	NOUN
issue-2332	95	5	of	of	ADP
issue-2332	95	6	the	the	DET
issue-2332	95	7	annually	annually	ADV
issue-2332	95	8	approved	approve	VERB
issue-2332	95	9	indicators	indicator	NOUN
issue-2332	95	10	of	of	ADP
issue-2332	95	11	revenues	revenue	NOUN
issue-2332	95	12	of	of	ADP
issue-2332	95	13	the	the	DET
issue-2332	95	14	general	general	ADJ
issue-2332	95	15	fund	fund	NOUN
issue-2332	95	16	of	of	ADP
issue-2332	95	17	local	local	ADJ
issue-2332	95	18	budgets	budget	NOUN
issue-2332	95	19	amounted	amount	VERB
issue-2332	95	20	to	to	ADP
issue-2332	95	21	102.2	102.2	NUM
issue-2332	95	22	%	%	NOUN
issue-2332	95	23	(	(	PUNCT
issue-2332	95	24	including	include	VERB
issue-2332	95	25	the	the	DET
issue-2332	95	26	single	single	ADJ
issue-2332	95	27	tax	tax	NOUN
issue-2332	95	28	–	–	PUNCT
issue-2332	95	29	106.7	106.7	NUM
issue-2332	95	30	%	%	NOUN
issue-2332	95	31	;	;	PUNCT
issue-2332	95	32	land	land	NOUN
issue-2332	95	33	payment	payment	NOUN
issue-2332	95	34	–	–	PUNCT
issue-2332	95	35	106.4	106.4	NUM
issue-2332	95	36	%	%	NOUN
issue-2332	95	37	;	;	PUNCT
issue-2332	95	38	real	real	ADJ
issue-2332	95	39	estate	estate	NOUN
issue-2332	95	40	tax	tax	NOUN
issue-2332	95	41	–	–	PUNCT
issue-2332	95	42	107.4	107.4	NUM
issue-2332	95	43	%	%	NOUN
issue-2332	95	44	;	;	PUNCT
issue-2332	95	45	excise	excise	NOUN
issue-2332	95	46	tax	tax	NOUN
issue-2332	95	47	–	–	PUNCT
issue-2332	95	48	108.4	108.4	NUM
issue-2332	95	49	%	%	NOUN
issue-2332	95	50	;	;	PUNCT
issue-2332	95	51	corporate	corporate	ADJ
issue-2332	95	52	income	income	NOUN
issue-2332	95	53	tax	tax	NOUN
issue-2332	95	54	of	of	ADP
issue-2332	95	55	the	the	DET
issue-2332	95	56	private	private	ADJ
issue-2332	95	57	sector	sector	NOUN
issue-2332	95	58	–	–	PUNCT
issue-2332	95	59	123.2	123.2	NUM
issue-2332	95	60	%	%	NOUN
issue-2332	95	61	)	)	PUNCT
issue-2332	95	62	.	.	PUNCT
issue-2332	96	1	at	at	ADP
issue-2332	96	2	the	the	DET
issue-2332	96	3	50,6	50,6	PROPN
issue-2332	96	4	53,5	53,5	NUM
issue-2332	96	5	53,5	53,5	NUM
issue-2332	96	6	0,1	0,1	NUM
issue-2332	96	7	0,1	0,1	NUM
issue-2332	96	8	43,6	43,6	NUM
issue-2332	96	9	43,8	43,8	NUM
issue-2332	96	10	44	44	NUM
issue-2332	96	11	58,2	58,2	NUM
issue-2332	96	12	62,8	62,8	NUM
issue-2332	96	13	2,4	2,4	NUM
issue-2332	96	14	30,7	30,7	NUM
issue-2332	96	15	57,8	57,8	NUM
issue-2332	96	16	258,6	258,6	NUM
issue-2332	96	17	294,1	294,1	NOUN
issue-2332	96	18	41,72	41,72	NOUN
issue-2332	96	19	48,5	48,5	NUM
issue-2332	97	1	49,5	49,5	NUM
issue-2332	98	1	61,1	61,1	NOUN
issue-2332	98	2	61,1	61,1	NUM
issue-2332	98	3	0	0	NUM
issue-2332	98	4	50	50	NUM
issue-2332	98	5	100	100	NUM
issue-2332	98	6	150	150	NUM
issue-2332	98	7	200	200	NUM
issue-2332	98	8	250	250	NUM
issue-2332	98	9	300	300	NUM
issue-2332	98	10	350	350	NUM
issue-2332	98	11	0	0	NUM
issue-2332	98	12	10	10	NUM
issue-2332	98	13	20	20	NUM
issue-2332	98	14	30	30	NUM
issue-2332	98	15	40	40	NUM
issue-2332	98	16	50	50	NUM
issue-2332	98	17	60	60	NUM
issue-2332	98	18	70	70	NUM
issue-2332	98	19	2018	2018	NUM
issue-2332	98	20	2019	2019	NUM
issue-2332	98	21	2020	2020	NUM
issue-2332	98	22	2021	2021	NUM
issue-2332	98	23	2022	2022	NUM
issue-2332	98	24	regional	regional	ADJ
issue-2332	98	25	district	district	NOUN
issue-2332	98	26	hromadas	hromada	VERB
issue-2332	98	27	communities	community	NOUN
issue-2332	98	28	kyiv	kyiv	PROPN
issue-2332	98	29	city	city	PROPN
issue-2332	98	30	figure	figure	NOUN
issue-2332	98	31	1	1	NUM
issue-2332	98	32	.	.	PUNCT
issue-2332	98	33	revenues	revenue	NOUN
issue-2332	98	34	by	by	ADP
issue-2332	98	35	type	type	NOUN
issue-2332	98	36	of	of	ADP
issue-2332	98	37	budget	budget	NOUN
issue-2332	98	38	(	(	PUNCT
issue-2332	98	39	general	general	ADJ
issue-2332	98	40	and	and	CCONJ
issue-2332	98	41	special	special	ADJ
issue-2332	98	42	funds	fund	NOUN
issue-2332	98	43	)	)	PUNCT
issue-2332	98	44	2018–2022	2018–2022	NUM
issue-2332	98	45	,	,	PUNCT
issue-2332	98	46	billion	billion	NUM
issue-2332	98	47	uah	uah	ADJ
issue-2332	98	48	source	source	NOUN
issue-2332	98	49	:	:	PUNCT
issue-2332	98	50	https://decentralization.gov.ua/news/16105	https://decentralization.gov.ua/news/16105	NUM
issue-2332	98	51	baltic	baltic	ADJ
issue-2332	98	52	journal	journal	NOUN
issue-2332	98	53	of	of	ADP
issue-2332	98	54	economic	economic	ADJ
issue-2332	98	55	studies	study	NOUN
issue-2332	98	56	251	251	NUM
issue-2332	98	57	vol	vol	NOUN
issue-2332	98	58	.	.	PUNCT
issue-2332	99	1	10	10	NUM
issue-2332	99	2	no	no	NOUN
issue-2332	99	3	.	.	NOUN
issue-2332	99	4	1	1	NUM
issue-2332	99	5	,	,	PUNCT
issue-2332	99	6	2024	2024	NUM
issue-2332	99	7	same	same	ADJ
issue-2332	99	8	time	time	NOUN
issue-2332	99	9	,	,	PUNCT
issue-2332	99	10	it	it	PRON
issue-2332	99	11	should	should	AUX
issue-2332	99	12	be	be	AUX
issue-2332	99	13	noted	note	VERB
issue-2332	99	14	that	that	SCONJ
issue-2332	99	15	for	for	ADP
issue-2332	99	16	the	the	DET
issue-2332	99	17	3	3	NUM
issue-2332	99	18	quarters	quarter	NOUN
issue-2332	99	19	of	of	ADP
issue-2332	99	20	2022	2022	NUM
issue-2332	99	21	-	-	SYM
issue-2332	99	22	2023	2023	NUM
issue-2332	99	23	,	,	PUNCT
issue-2332	99	24	the	the	DET
issue-2332	99	25	results	result	NOUN
issue-2332	99	26	of	of	ADP
issue-2332	99	27	local	local	ADJ
issue-2332	99	28	budget	budget	NOUN
issue-2332	99	29	execution	execution	NOUN
issue-2332	99	30	(	(	PUNCT
issue-2332	99	31	excluding	exclude	VERB
issue-2332	99	32	the	the	DET
issue-2332	99	33	temporarily	temporarily	ADV
issue-2332	99	34	occupied	occupy	VERB
issue-2332	99	35	territories	territory	NOUN
issue-2332	99	36	and	and	CCONJ
issue-2332	99	37	territories	territory	NOUN
issue-2332	99	38	with	with	ADP
issue-2332	99	39	active	active	ADJ
issue-2332	99	40	hostilities	hostility	NOUN
issue-2332	99	41	)	)	PUNCT
issue-2332	99	42	are	be	AUX
issue-2332	99	43	in	in	ADP
issue-2332	99	44	surplus	surplus	NOUN
issue-2332	99	45	(	(	PUNCT
issue-2332	99	46	table	table	NOUN
issue-2332	99	47	4	4	NUM
issue-2332	99	48	)	)	PUNCT
issue-2332	99	49	.	.	PUNCT
issue-2332	100	1	given	give	VERB
issue-2332	100	2	the	the	DET
issue-2332	100	3	hostilities	hostility	NOUN
issue-2332	100	4	on	on	ADP
issue-2332	100	5	the	the	DET
issue-2332	100	6	territory	territory	NOUN
issue-2332	100	7	of	of	ADP
issue-2332	100	8	ukraine	ukraine	NOUN
issue-2332	100	9	and	and	CCONJ
issue-2332	100	10	the	the	DET
issue-2332	100	11	inability	inability	NOUN
issue-2332	100	12	of	of	ADP
issue-2332	100	13	some	some	DET
issue-2332	100	14	hromadas	hromada	NOUN
issue-2332	100	15	to	to	PART
issue-2332	100	16	finance	finance	VERB
issue-2332	100	17	their	their	PRON
issue-2332	100	18	powers	power	NOUN
issue-2332	100	19	on	on	ADP
issue-2332	100	20	their	their	PRON
issue-2332	100	21	own	own	ADJ
issue-2332	100	22	,	,	PUNCT
issue-2332	100	23	the	the	DET
issue-2332	100	24	basic	basic	ADJ
issue-2332	100	25	subsidy	subsidy	NOUN
issue-2332	100	26	per	per	ADP
issue-2332	100	27	capita	capita	NOUN
issue-2332	100	28	was	be	AUX
issue-2332	100	29	increased	increase	VERB
issue-2332	100	30	in	in	ADP
issue-2332	100	31	2023	2023	NUM
issue-2332	100	32	(	(	PUNCT
issue-2332	100	33	figure	figure	NOUN
issue-2332	100	34	2	2	NUM
issue-2332	100	35	)	)	PUNCT
issue-2332	100	36	.	.	PUNCT
issue-2332	101	1	the	the	DET
issue-2332	101	2	law	law	NOUN
issue-2332	101	3	of	of	ADP
issue-2332	101	4	ukraine	ukraine	NOUN
issue-2332	101	5	"	"	PUNCT
issue-2332	101	6	on	on	ADP
issue-2332	101	7	the	the	DET
issue-2332	101	8	state	state	NOUN
issue-2332	101	9	budget	budget	NOUN
issue-2332	101	10	of	of	ADP
issue-2332	101	11	ukraine	ukraine	NOUN
issue-2332	101	12	for	for	ADP
issue-2332	101	13	2024	2024	NUM
issue-2332	101	14	"	"	PUNCT
issue-2332	101	15	,	,	PUNCT
issue-2332	101	16	in	in	ADP
issue-2332	101	17	accordance	accordance	NOUN
issue-2332	101	18	with	with	ADP
issue-2332	101	19	amendments	amendment	NOUN
issue-2332	101	20	to	to	ADP
issue-2332	101	21	the	the	DET
issue-2332	101	22	budget	budget	NOUN
issue-2332	101	23	code	code	NOUN
issue-2332	101	24	of	of	ADP
issue-2332	101	25	ukraine	ukraine	NOUN
issue-2332	101	26	,	,	PUNCT
issue-2332	101	27	stipulates	stipulate	VERB
issue-2332	101	28	that	that	SCONJ
issue-2332	101	29	"	"	PUNCT
issue-2332	101	30	in	in	ADP
issue-2332	101	31	2024	2024	NUM
issue-2332	101	32	,	,	PUNCT
issue-2332	101	33	no	no	DET
issue-2332	101	34	reverse	reverse	ADJ
issue-2332	101	35	subsidies	subsidy	NOUN
issue-2332	101	36	will	will	AUX
issue-2332	101	37	be	be	AUX
issue-2332	101	38	withdrawn	withdraw	VERB
issue-2332	101	39	from	from	ADP
issue-2332	101	40	local	local	ADJ
issue-2332	101	41	budgets	budget	NOUN
issue-2332	101	42	to	to	ADP
issue-2332	101	43	the	the	DET
issue-2332	101	44	state	state	NOUN
issue-2332	101	45	budget	budget	NOUN
issue-2332	101	46	"	"	PUNCT
issue-2332	101	47	,	,	PUNCT
issue-2332	101	48	which	which	PRON
issue-2332	101	49	will	will	AUX
issue-2332	101	50	allow	allow	VERB
issue-2332	101	51	funds	fund	NOUN
issue-2332	101	52	to	to	PART
issue-2332	101	53	be	be	AUX
issue-2332	101	54	allocated	allocate	VERB
issue-2332	101	55	for	for	ADP
issue-2332	101	56	the	the	DET
issue-2332	101	57	development	development	NOUN
issue-2332	101	58	of	of	ADP
issue-2332	101	59	local	local	ADJ
issue-2332	101	60	hromadas	hromadas	PROPN
issue-2332	101	61	and	and	CCONJ
issue-2332	101	62	defence	defence	NOUN
issue-2332	101	63	measures	measure	NOUN
issue-2332	101	64	(	(	PUNCT
issue-2332	101	65	the	the	DET
issue-2332	101	66	law	law	NOUN
issue-2332	101	67	of	of	ADP
issue-2332	101	68	ukraine	ukraine	NOUN
issue-2332	101	69	"	"	PUNCT
issue-2332	101	70	on	on	ADP
issue-2332	101	71	the	the	DET
issue-2332	101	72	state	state	NOUN
issue-2332	101	73	budget	budget	NOUN
issue-2332	101	74	of	of	ADP
issue-2332	101	75	ukraine	ukraine	NOUN
issue-2332	101	76	for	for	ADP
issue-2332	101	77	2024	2024	NUM
issue-2332	101	78	"	"	PUNCT
issue-2332	101	79	;	;	PUNCT
issue-2332	101	80	the	the	DET
issue-2332	101	81	budget	budget	NOUN
issue-2332	101	82	code	code	NOUN
issue-2332	101	83	of	of	ADP
issue-2332	101	84	ukraine	ukraine	NOUN
issue-2332	101	85	,	,	PUNCT
issue-2332	101	86	2010	2010	NUM
issue-2332	101	87	)	)	PUNCT
issue-2332	101	88	.	.	PUNCT
issue-2332	102	1	imbalances	imbalance	NOUN
issue-2332	102	2	and	and	CCONJ
issue-2332	102	3	imbalances	imbalance	NOUN
issue-2332	102	4	in	in	ADP
issue-2332	102	5	fiscal	fiscal	ADJ
issue-2332	102	6	autonomy	autonomy	NOUN
issue-2332	102	7	may	may	AUX
issue-2332	102	8	force	force	VERB
issue-2332	102	9	local	local	ADJ
issue-2332	102	10	governments	government	NOUN
issue-2332	102	11	to	to	PART
issue-2332	102	12	finance	finance	VERB
issue-2332	102	13	their	their	PRON
issue-2332	102	14	functions	function	NOUN
issue-2332	102	15	through	through	ADP
issue-2332	102	16	debt	debt	NOUN
issue-2332	102	17	when	when	SCONJ
issue-2332	102	18	tax	tax	NOUN
issue-2332	102	19	and	and	CCONJ
issue-2332	102	20	transfer	transfer	NOUN
issue-2332	102	21	revenues	revenue	NOUN
issue-2332	102	22	are	be	AUX
issue-2332	102	23	insufficient	insufficient	ADJ
issue-2332	102	24	.	.	PUNCT
issue-2332	103	1	high	high	ADJ
issue-2332	103	2	levels	level	NOUN
issue-2332	103	3	of	of	ADP
issue-2332	103	4	local	local	ADJ
issue-2332	103	5	government	government	NOUN
issue-2332	103	6	debt	debt	NOUN
issue-2332	103	7	may	may	AUX
issue-2332	103	8	reflect	reflect	VERB
issue-2332	103	9	institutional	institutional	ADJ
issue-2332	103	10	weaknesses	weakness	NOUN
issue-2332	103	11	(	(	PUNCT
issue-2332	103	12	e.g.	e.g.	ADV
issue-2332	103	13	,	,	PUNCT
issue-2332	103	14	limited	limited	ADJ
issue-2332	103	15	taxing	taxing	NOUN
issue-2332	103	16	capacity	capacity	NOUN
issue-2332	103	17	)	)	PUNCT
issue-2332	103	18	or	or	CCONJ
issue-2332	103	19	persistent	persistent	ADJ
issue-2332	103	20	structural	structural	ADJ
issue-2332	103	21	problems	problem	NOUN
issue-2332	103	22	,	,	PUNCT
issue-2332	103	23	where	where	SCONJ
issue-2332	103	24	own	own	ADJ
issue-2332	103	25	-	-	PUNCT
issue-2332	103	26	source	source	NOUN
issue-2332	103	27	revenues	revenue	NOUN
issue-2332	103	28	and	and	CCONJ
issue-2332	103	29	inter	inter	ADJ
issue-2332	103	30	-	-	ADJ
issue-2332	103	31	budgetary	budgetary	ADJ
issue-2332	103	32	transfers	transfer	NOUN
issue-2332	103	33	are	be	AUX
issue-2332	103	34	insufficient	insufficient	ADJ
issue-2332	103	35	to	to	PART
issue-2332	103	36	meet	meet	VERB
issue-2332	103	37	expenditure	expenditure	NOUN
issue-2332	103	38	commitments	commitment	NOUN
issue-2332	103	39	.	.	PUNCT
issue-2332	104	1	a	a	DET
issue-2332	104	2	negative	negative	ADJ
issue-2332	104	3	factor	factor	NOUN
issue-2332	104	4	in	in	ADP
issue-2332	104	5	the	the	DET
issue-2332	104	6	execution	execution	NOUN
issue-2332	104	7	of	of	ADP
issue-2332	104	8	ukraine	ukraine	NOUN
issue-2332	104	9	's	's	PART
issue-2332	104	10	local	local	ADJ
issue-2332	104	11	budgets	budget	NOUN
issue-2332	104	12	for	for	ADP
issue-2332	104	13	2018–2023	2018–2023	NUM
issue-2332	104	14	is	be	AUX
issue-2332	104	15	the	the	DET
issue-2332	104	16	growth	growth	NOUN
issue-2332	104	17	of	of	ADP
issue-2332	104	18	the	the	DET
issue-2332	104	19	outstanding	outstanding	ADJ
issue-2332	104	20	domestic	domestic	ADJ
issue-2332	104	21	debt	debt	NOUN
issue-2332	104	22	.	.	PUNCT
issue-2332	105	1	during	during	ADP
issue-2332	105	2	the	the	DET
issue-2332	105	3	selected	select	VERB
issue-2332	105	4	period	period	NOUN
issue-2332	105	5	of	of	ADP
issue-2332	105	6	the	the	DET
issue-2332	105	7	study	study	NOUN
issue-2332	105	8	,	,	PUNCT
issue-2332	105	9	namely	namely	ADV
issue-2332	105	10	the	the	DET
issue-2332	105	11	first	first	ADJ
issue-2332	105	12	half	half	NOUN
issue-2332	105	13	of	of	ADP
issue-2332	105	14	2018–2022	2018–2022	NUM
issue-2332	105	15	,	,	PUNCT
issue-2332	105	16	the	the	DET
issue-2332	105	17	amount	amount	NOUN
issue-2332	105	18	of	of	ADP
issue-2332	105	19	debt	debt	NOUN
issue-2332	105	20	increased	increase	VERB
issue-2332	105	21	by	by	ADP
issue-2332	105	22	almost	almost	ADV
issue-2332	105	23	10	10	NUM
issue-2332	105	24	billion	billion	NUM
issue-2332	105	25	uah	uah	NOUN
issue-2332	105	26	.	.	PUNCT
issue-2332	106	1	the	the	DET
issue-2332	106	2	growth	growth	NOUN
issue-2332	106	3	rate	rate	NOUN
issue-2332	106	4	of	of	ADP
issue-2332	106	5	domestic	domestic	ADJ
issue-2332	106	6	debt	debt	NOUN
issue-2332	106	7	is	be	AUX
issue-2332	106	8	85.7	85.7	NUM
issue-2332	106	9	%	%	NOUN
issue-2332	106	10	.	.	PUNCT
issue-2332	107	1	according	accord	VERB
issue-2332	107	2	to	to	ADP
issue-2332	107	3	the	the	DET
issue-2332	107	4	budget	budget	NOUN
issue-2332	107	5	code	code	NOUN
issue-2332	107	6	of	of	ADP
issue-2332	107	7	ukraine	ukraine	NOUN
issue-2332	107	8	,	,	PUNCT
issue-2332	107	9	local	local	ADJ
issue-2332	107	10	debt	debt	NOUN
issue-2332	107	11	is	be	AUX
issue-2332	107	12	the	the	DET
issue-2332	107	13	total	total	ADJ
issue-2332	107	14	amount	amount	NOUN
issue-2332	107	15	of	of	ADP
issue-2332	107	16	debt	debt	NOUN
issue-2332	107	17	obligations	obligation	NOUN
issue-2332	107	18	of	of	ADP
issue-2332	107	19	the	the	DET
issue-2332	107	20	autonomous	autonomous	ADJ
issue-2332	107	21	republic	republic	NOUN
issue-2332	107	22	of	of	ADP
issue-2332	107	23	crimea	crimea	PROPN
issue-2332	107	24	or	or	CCONJ
issue-2332	107	25	the	the	DET
issue-2332	107	26	local	local	ADJ
issue-2332	107	27	government	government	NOUN
issue-2332	107	28	of	of	ADP
issue-2332	107	29	the	the	DET
issue-2332	107	30	city	city	NOUN
issue-2332	107	31	for	for	ADP
issue-2332	107	32	the	the	DET
issue-2332	107	33	repayment	repayment	NOUN
issue-2332	107	34	of	of	ADP
issue-2332	107	35	credits	credit	NOUN
issue-2332	107	36	(	(	PUNCT
issue-2332	107	37	loans	loan	NOUN
issue-2332	107	38	)	)	PUNCT
issue-2332	107	39	received	receive	VERB
issue-2332	107	40	and	and	CCONJ
issue-2332	107	41	outstanding	outstanding	ADJ
issue-2332	107	42	as	as	ADP
issue-2332	107	43	of	of	ADP
issue-2332	107	44	the	the	DET
issue-2332	107	45	balance	balance	NOUN
issue-2332	107	46	sheet	sheet	NOUN
issue-2332	107	47	date	date	NOUN
issue-2332	107	48	,	,	PUNCT
issue-2332	107	49	arising	arise	VERB
issue-2332	107	50	as	as	ADP
issue-2332	107	51	a	a	DET
issue-2332	107	52	result	result	NOUN
issue-2332	107	53	of	of	ADP
issue-2332	107	54	local	local	ADJ
issue-2332	107	55	borrowing	borrowing	NOUN
issue-2332	107	56	(	(	PUNCT
issue-2332	107	57	the	the	DET
issue-2332	107	58	budget	budget	NOUN
issue-2332	107	59	code	code	NOUN
issue-2332	107	60	of	of	ADP
issue-2332	107	61	ukraine	ukraine	NOUN
issue-2332	107	62	,	,	PUNCT
issue-2332	107	63	2010	2010	NUM
issue-2332	107	64	)	)	PUNCT
issue-2332	107	65	.	.	PUNCT
issue-2332	108	1	in	in	ADP
issue-2332	108	2	turn	turn	NOUN
issue-2332	108	3	,	,	PUNCT
issue-2332	108	4	local	local	ADJ
issue-2332	108	5	borrowings	borrowing	NOUN
issue-2332	108	6	are	be	AUX
issue-2332	108	7	operations	operation	NOUN
issue-2332	108	8	to	to	PART
issue-2332	108	9	obtain	obtain	VERB
issue-2332	108	10	credits	credit	NOUN
issue-2332	108	11	(	(	PUNCT
issue-2332	108	12	loans	loan	NOUN
issue-2332	108	13	)	)	PUNCT
issue-2332	108	14	for	for	ADP
issue-2332	108	15	the	the	DET
issue-2332	108	16	budget	budget	NOUN
issue-2332	108	17	of	of	ADP
issue-2332	108	18	the	the	DET
issue-2332	108	19	autonomous	autonomous	PROPN
issue-2332	108	20	republic	republic	NOUN
issue-2332	108	21	of	of	ADP
issue-2332	108	22	crimea	crimea	PROPN
issue-2332	108	23	or	or	CCONJ
issue-2332	108	24	the	the	DET
issue-2332	108	25	city	city	NOUN
issue-2332	108	26	budget	budget	NOUN
issue-2332	108	27	on	on	ADP
issue-2332	108	28	the	the	DET
issue-2332	108	29	terms	term	NOUN
issue-2332	108	30	of	of	ADP
issue-2332	108	31	repayment	repayment	NOUN
issue-2332	108	32	,	,	PUNCT
issue-2332	108	33	payment	payment	NOUN
issue-2332	108	34	and	and	CCONJ
issue-2332	108	35	maturity	maturity	NOUN
issue-2332	108	36	for	for	ADP
issue-2332	108	37	the	the	DET
issue-2332	108	38	purpose	purpose	NOUN
issue-2332	108	39	of	of	ADP
issue-2332	108	40	financing	finance	VERB
issue-2332	108	41	the	the	DET
issue-2332	108	42	budget	budget	NOUN
issue-2332	108	43	of	of	ADP
issue-2332	108	44	the	the	DET
issue-2332	108	45	autonomous	autonomous	PROPN
issue-2332	108	46	republic	republic	NOUN
issue-2332	108	47	of	of	ADP
issue-2332	108	48	crimea	crimea	PROPN
issue-2332	108	49	or	or	CCONJ
issue-2332	108	50	the	the	DET
issue-2332	108	51	city	city	NOUN
issue-2332	108	52	budget	budget	NOUN
issue-2332	108	53	.	.	PUNCT
issue-2332	109	1	in	in	ADP
issue-2332	109	2	the	the	DET
issue-2332	109	3	eu	eu	PROPN
issue-2332	109	4	,	,	PUNCT
issue-2332	109	5	the	the	DET
issue-2332	109	6	average	average	ADJ
issue-2332	109	7	outstanding	outstanding	ADJ
issue-2332	109	8	debt	debt	NOUN
issue-2332	109	9	of	of	ADP
issue-2332	109	10	local	local	ADJ
issue-2332	109	11	governments	government	NOUN
issue-2332	109	12	in	in	ADP
issue-2332	109	13	2020	2020	NUM
issue-2332	109	14	is	be	AUX
issue-2332	109	15	only	only	ADV
issue-2332	109	16	13	13	NUM
issue-2332	109	17	%	%	NOUN
issue-2332	109	18	of	of	ADP
issue-2332	109	19	gdp	gdp	NOUN
issue-2332	109	20	and	and	CCONJ
issue-2332	109	21	14	14	NUM
issue-2332	109	22	%	%	NOUN
issue-2332	109	23	table	table	NOUN
issue-2332	109	24	3	3	NUM
issue-2332	109	25	indicators	indicator	NOUN
issue-2332	109	26	of	of	ADP
issue-2332	109	27	the	the	DET
issue-2332	109	28	budgets	budget	NOUN
issue-2332	109	29	of	of	ADP
issue-2332	109	30	hromadas	hromada	NOUN
issue-2332	109	31	of	of	ADP
issue-2332	109	32	ukraine	ukraine	NOUN
issue-2332	109	33	by	by	ADP
issue-2332	109	34	the	the	DET
issue-2332	109	35	general	general	ADJ
issue-2332	109	36	fund	fund	PROPN
issue-2332	109	37	,	,	PUNCT
issue-2332	109	38	per	per	ADP
issue-2332	109	39	capita	capita	X
issue-2332	109	40	amalgamated	amalgamate	VERB
issue-2332	109	41	hromada	hromada	ADJ
issue-2332	109	42	local	local	ADJ
issue-2332	109	43	taxes	taxis	NOUN
issue-2332	109	44	and	and	CCONJ
issue-2332	109	45	fees	fee	NOUN
issue-2332	109	46	,	,	PUNCT
issue-2332	109	47	thousand	thousand	NUM
issue-2332	109	48	uah	uah	ADJ
issue-2332	109	49	land	land	NOUN
issue-2332	109	50	payment	payment	NOUN
issue-2332	109	51	,	,	PUNCT
issue-2332	109	52	uah	uah	ADJ
issue-2332	109	53	profitability	profitability	NOUN
issue-2332	109	54	of	of	ADP
issue-2332	109	55	hromada	hromada	PROPN
issue-2332	109	56	lands	land	NOUN
issue-2332	109	57	,	,	PUNCT
issue-2332	109	58	uah	uah	ADJ
issue-2332	109	59	total	total	NOUN
issue-2332	109	60	for	for	ADP
issue-2332	109	61	the	the	DET
issue-2332	109	62	general	general	ADJ
issue-2332	109	63	fund	fund	NOUN
issue-2332	109	64	,	,	PUNCT
issue-2332	109	65	thousand	thousand	NUM
issue-2332	109	66	uah	uah	ADJ
issue-2332	109	67	fiscal	fiscal	ADJ
issue-2332	109	68	return	return	NOUN
issue-2332	109	69	on	on	ADP
issue-2332	109	70	the	the	DET
issue-2332	109	71	territory	territory	NOUN
issue-2332	109	72	,	,	PUNCT
issue-2332	109	73	uah	uah	NOUN
issue-2332	109	74	2021	2021	NUM
issue-2332	109	75	up	up	ADP
issue-2332	109	76	to	to	PART
issue-2332	109	77	5	5	NUM
issue-2332	109	78	thousand	thousand	NUM
issue-2332	109	79	people	people	NOUN
issue-2332	109	80	2,75	2,75	NOUN
issue-2332	109	81	15802,3	15802,3	NUM
issue-2332	109	82	9,90	9,90	NUM
issue-2332	109	83	6,62	6,62	NUM
issue-2332	109	84	40,58	40,58	NUM
issue-2332	109	85	from	from	ADP
issue-2332	109	86	5	5	NUM
issue-2332	109	87	to	to	PART
issue-2332	109	88	10	10	NUM
issue-2332	109	89	thousand	thousand	NUM
issue-2332	109	90	people	people	NOUN
issue-2332	109	91	1,91	1,91	NUM
issue-2332	109	92	948,9	948,9	NUM
issue-2332	110	1	4,23	4,23	NUM
issue-2332	111	1	5,62	5,62	NUM
issue-2332	111	2	29,07	29,07	NUM
issue-2332	111	3	from	from	ADP
issue-2332	111	4	10	10	NUM
issue-2332	111	5	to	to	PART
issue-2332	111	6	15	15	NUM
issue-2332	111	7	thousand	thousand	NUM
issue-2332	111	8	people	people	NOUN
issue-2332	111	9	1,77	1,77	NUM
issue-2332	111	10	820,43	820,43	NOUN
issue-2332	111	11	3,47	3,47	NUM
issue-2332	112	1	5,35	5,35	NUM
issue-2332	113	1	28,55	28,55	NOUN
issue-2332	113	2	more	more	ADJ
issue-2332	113	3	than	than	ADP
issue-2332	113	4	15	15	NUM
issue-2332	113	5	thousand	thousand	NUM
issue-2332	113	6	people	people	NOUN
issue-2332	113	7	2,03	2,03	NUM
issue-2332	113	8	800,12	800,12	NUM
issue-2332	113	9	3,93	3,93	NUM
issue-2332	113	10	6,99	6,99	NUM
issue-2332	113	11	39,33	39,33	NUM
issue-2332	113	12	2022	2022	NUM
issue-2332	113	13	up	up	ADP
issue-2332	113	14	to	to	PART
issue-2332	113	15	5	5	NUM
issue-2332	113	16	thousand	thousand	NUM
issue-2332	113	17	people	people	NOUN
issue-2332	113	18	2,49	2,49	NUM
issue-2332	113	19	14621,8	14621,8	NUM
issue-2332	113	20	8,87	8,87	NUM
issue-2332	113	21	6,65	6,65	NUM
issue-2332	113	22	39,46	39,46	NOUN
issue-2332	113	23	from	from	ADP
issue-2332	113	24	5	5	NUM
issue-2332	113	25	to	to	PART
issue-2332	113	26	10	10	NUM
issue-2332	113	27	thousand	thousand	NUM
issue-2332	113	28	people	people	NOUN
issue-2332	113	29	1,76	1,76	NUM
issue-2332	113	30	858,54	858,54	NUM
issue-2332	113	31	4,03	4,03	NUM
issue-2332	113	32	6,29	6,29	NUM
issue-2332	113	33	33,99	33,99	NOUN
issue-2332	113	34	from	from	ADP
issue-2332	113	35	10	10	NUM
issue-2332	113	36	to	to	PART
issue-2332	113	37	15	15	NUM
issue-2332	113	38	thousand	thousand	NUM
issue-2332	113	39	people	people	NOUN
issue-2332	113	40	1,67	1,67	NUM
issue-2332	113	41	754,23	754,23	NOUN
issue-2332	113	42	3,56	3,56	PROPN
issue-2332	114	1	6,58	6,58	NUM
issue-2332	114	2	37,78	37,78	NUM
issue-2332	114	3	more	more	ADJ
issue-2332	114	4	than	than	ADP
issue-2332	114	5	15	15	NUM
issue-2332	114	6	thousand	thousand	NUM
issue-2332	114	7	people	people	NOUN
issue-2332	114	8	1,99	1,99	NUM
issue-2332	114	9	715,76	715,76	NOUN
issue-2332	115	1	3,43	3,43	NUM
issue-2332	115	2	8,61	8,61	NUM
issue-2332	115	3	49,39	49,39	NOUN
issue-2332	115	4	9	9	NUM
issue-2332	115	5	months	month	NOUN
issue-2332	115	6	of	of	ADP
issue-2332	115	7	2023	2023	NUM
issue-2332	115	8	up	up	ADP
issue-2332	115	9	to	to	PART
issue-2332	115	10	5	5	NUM
issue-2332	115	11	thousand	thousand	NUM
issue-2332	115	12	people	people	NOUN
issue-2332	115	13	2,17	2,17	NUM
issue-2332	115	14	12701,0	12701,0	NUM
issue-2332	115	15	7,22	7,22	NOUN
issue-2332	115	16	5,74	5,74	NOUN
issue-2332	115	17	35,01	35,01	NOUN
issue-2332	115	18	from	from	ADP
issue-2332	115	19	5	5	NUM
issue-2332	115	20	to	to	PART
issue-2332	115	21	10	10	NUM
issue-2332	115	22	thousand	thousand	NUM
issue-2332	115	23	people	people	NOUN
issue-2332	115	24	1,67	1,67	NUM
issue-2332	115	25	768,88	768,88	NOUN
issue-2332	115	26	3,84	3,84	VERB
issue-2332	115	27	5,72	5,72	DET
issue-2332	115	28	36,0	36,0	NUM
issue-2332	115	29	from	from	ADP
issue-2332	115	30	10	10	NUM
issue-2332	115	31	to	to	PART
issue-2332	115	32	15	15	NUM
issue-2332	115	33	thousand	thousand	NUM
issue-2332	115	34	people	people	NOUN
issue-2332	115	35	1,49	1,49	NUM
issue-2332	115	36	663,66	663,66	NOUN
issue-2332	115	37	3,26	3,26	NUM
issue-2332	116	1	6,09	6,09	NUM
issue-2332	116	2	32,94	32,94	ADJ
issue-2332	116	3	more	more	ADJ
issue-2332	116	4	than	than	ADP
issue-2332	116	5	15	15	NUM
issue-2332	116	6	thousand	thousand	NUM
issue-2332	116	7	people	people	NOUN
issue-2332	116	8	1,71	1,71	NUM
issue-2332	116	9	626,82	626,82	NOUN
issue-2332	116	10	3,11	3,11	NUM
issue-2332	116	11	7,28	7,28	NUM
issue-2332	116	12	42,7	42,7	PROPN
issue-2332	116	13	source	source	NOUN
issue-2332	116	14	:	:	PUNCT
issue-2332	116	15	https://public.tableau.com/app/profile/ulead/viz/_16360623127390/sheet0	https://public.tableau.com/app/profile/ulead/viz/_16360623127390/sheet0	PROPN
issue-2332	116	16	table	table	NOUN
issue-2332	116	17	4	4	NUM
issue-2332	116	18	balance	balance	NOUN
issue-2332	116	19	of	of	ADP
issue-2332	116	20	local	local	ADJ
issue-2332	116	21	budgets	budget	NOUN
issue-2332	116	22	in	in	ADP
issue-2332	116	23	the	the	DET
issue-2332	116	24	third	third	ADJ
issue-2332	116	25	quarter	quarter	NOUN
issue-2332	116	26	of	of	ADP
issue-2332	116	27	2022–2023	2022–2023	NUM
issue-2332	116	28	,	,	PUNCT
issue-2332	116	29	billion	billion	NUM
issue-2332	116	30	uah	uah	ADJ
issue-2332	116	31	article	article	NOUN
issue-2332	116	32	general	general	PROPN
issue-2332	116	33	fund	fund	PROPN
issue-2332	116	34	special	special	ADJ
issue-2332	116	35	fund	fund	NOUN
issue-2332	116	36	total	total	ADJ
issue-2332	116	37	2022	2022	NUM
issue-2332	116	38	2023	2023	NUM
issue-2332	116	39	growth	growth	NOUN
issue-2332	116	40	rate	rate	NOUN
issue-2332	116	41	2022	2022	NUM
issue-2332	116	42	2023	2023	NUM
issue-2332	116	43	growth	growth	NOUN
issue-2332	116	44	rate	rate	NOUN
issue-2332	116	45	2022	2022	NUM
issue-2332	116	46	2023	2023	NUM
issue-2332	116	47	growth	growth	NOUN
issue-2332	116	48	rate	rate	NOUN
issue-2332	116	49	revenue	revenue	NOUN
issue-2332	116	50	378,007	378,007	NUM
issue-2332	116	51	451,335	451,335	NUM
issue-2332	116	52	73,328	73,328	NUM
issue-2332	116	53	15,904	15,904	NUM
issue-2332	116	54	51,196	51,196	NUM
issue-2332	116	55	35,292	35,292	NUM
issue-2332	116	56	393,911	393,911	NUM
issue-2332	116	57	502,531	502,531	NUM
issue-2332	116	58	108,621	108,621	NUM
issue-2332	116	59	expenses	expense	NOUN
issue-2332	116	60	281,612	281,612	NUM
issue-2332	116	61	323,148	323,148	NUM
issue-2332	116	62	41,536	41,536	NUM
issue-2332	116	63	23,938	23,938	NUM
issue-2332	116	64	84,248	84,248	NUM
issue-2332	116	65	60,310	60,310	NUM
issue-2332	116	66	305,550	305,550	NUM
issue-2332	116	67	407,396	407,396	NUM
issue-2332	116	68	101,846	101,846	NUM
issue-2332	116	69	crediting	credit	VERB
issue-2332	116	70	0,489	0,489	NUM
issue-2332	116	71	0,037	0,037	NUM
issue-2332	116	72	-0,451	-0,451	INTJ
issue-2332	116	73	-0,063	-0,063	NOUN
issue-2332	116	74	-0,026	-0,026	PROPN
issue-2332	116	75	0,036	0,036	NUM
issue-2332	116	76	0,426	0,426	NUM
issue-2332	116	77	0,011	0,011	NUM
issue-2332	117	1	-0,415	-0,415	NOUN
issue-2332	117	2	deficit(-	deficit(-	PROPN
issue-2332	117	3	)	)	PUNCT
issue-2332	117	4	/	/	SYM
issue-2332	117	5	surplus(+	surplus(+	NOUN
issue-2332	117	6	)	)	PUNCT
issue-2332	118	1	95,906	95,906	NUM
issue-2332	118	2	128,150	128,150	NUM
issue-2332	118	3	32,244	32,244	NUM
issue-2332	118	4	-7,971	-7,971	ADJ
issue-2332	118	5	-33,025	-33,025	PUNCT
issue-2332	118	6	-25,054	-25,054	PROPN
issue-2332	118	7	87,935	87,935	NUM
issue-2332	118	8	95,124	95,124	NUM
issue-2332	118	9	7,190	7,190	NUM
issue-2332	118	10	source	source	NOUN
issue-2332	118	11	:	:	PUNCT
issue-2332	118	12	https://openbudget.gov.ua/	https://openbudget.gov.ua/	PROPN
issue-2332	118	13	baltic	baltic	PROPN
issue-2332	118	14	journal	journal	PROPN
issue-2332	118	15	of	of	ADP
issue-2332	118	16	economic	economic	ADJ
issue-2332	118	17	studies	study	NOUN
issue-2332	118	18	252	252	NUM
issue-2332	118	19	vol	vol	NOUN
issue-2332	118	20	.	.	PUNCT
issue-2332	119	1	10	10	NUM
issue-2332	119	2	no	no	NOUN
issue-2332	119	3	.	.	NOUN
issue-2332	119	4	1	1	NUM
issue-2332	119	5	,	,	PUNCT
issue-2332	119	6	2024	2024	NUM
issue-2332	119	7	of	of	ADP
issue-2332	119	8	the	the	DET
issue-2332	119	9	combined	combined	ADJ
issue-2332	119	10	national	national	ADJ
issue-2332	119	11	and	and	CCONJ
issue-2332	119	12	subnational	subnational	ADJ
issue-2332	119	13	debt	debt	NOUN
issue-2332	119	14	in	in	ADP
issue-2332	119	15	the	the	DET
issue-2332	119	16	oecd	oecd	PROPN
issue-2332	119	17	.	.	PUNCT
issue-2332	120	1	however	however	ADV
issue-2332	120	2	,	,	PUNCT
issue-2332	120	3	as	as	SCONJ
issue-2332	120	4	local	local	ADJ
issue-2332	120	5	governments	government	NOUN
issue-2332	120	6	have	have	VERB
issue-2332	120	7	little	little	ADJ
issue-2332	120	8	taxing	tax	VERB
issue-2332	120	9	power	power	NOUN
issue-2332	120	10	and	and	CCONJ
issue-2332	120	11	use	use	VERB
issue-2332	120	12	a	a	DET
issue-2332	120	13	much	much	ADV
issue-2332	120	14	smaller	small	ADJ
issue-2332	120	15	revenue	revenue	NOUN
issue-2332	120	16	base	base	NOUN
issue-2332	120	17	than	than	ADP
issue-2332	120	18	central	central	ADJ
issue-2332	120	19	government	government	NOUN
issue-2332	120	20	to	to	PART
issue-2332	120	21	assess	assess	VERB
issue-2332	120	22	their	their	PRON
issue-2332	120	23	debtpaying	debtpaying	NOUN
issue-2332	120	24	capacity	capacity	NOUN
issue-2332	120	25	,	,	PUNCT
issue-2332	120	26	it	it	PRON
issue-2332	120	27	is	be	AUX
issue-2332	120	28	more	more	ADV
issue-2332	120	29	appropriate	appropriate	ADJ
issue-2332	120	30	to	to	PART
issue-2332	120	31	use	use	VERB
issue-2332	120	32	the	the	DET
issue-2332	120	33	debt	debt	NOUN
issue-2332	120	34	-	-	PUNCT
issue-2332	120	35	to	to	ADP
issue-2332	120	36	-	-	PUNCT
issue-2332	120	37	income	income	NOUN
issue-2332	120	38	ratio	ratio	NOUN
issue-2332	120	39	rather	rather	ADV
issue-2332	120	40	than	than	ADP
issue-2332	120	41	gdp	gdp	NOUN
issue-2332	120	42	.	.	PUNCT
issue-2332	121	1	it	it	PRON
issue-2332	121	2	is	be	AUX
issue-2332	121	3	worth	worth	ADJ
issue-2332	121	4	noting	note	VERB
issue-2332	121	5	that	that	SCONJ
issue-2332	121	6	total	total	ADJ
issue-2332	121	7	local	local	ADJ
issue-2332	121	8	government	government	NOUN
issue-2332	121	9	debt	debt	NOUN
issue-2332	121	10	is	be	AUX
issue-2332	121	11	quite	quite	ADV
issue-2332	121	12	high	high	ADJ
issue-2332	121	13	in	in	ADP
issue-2332	121	14	developed	develop	VERB
issue-2332	121	15	countries	country	NOUN
issue-2332	121	16	,	,	PUNCT
issue-2332	121	17	averaging	average	VERB
issue-2332	121	18	150	150	NUM
issue-2332	121	19	%	%	NOUN
issue-2332	121	20	across	across	ADP
issue-2332	121	21	the	the	DET
issue-2332	121	22	oecd	oecd	PROPN
issue-2332	121	23	in	in	ADP
issue-2332	121	24	2020	2020	NUM
issue-2332	121	25	(	(	PUNCT
issue-2332	121	26	fiscal	fiscal	ADJ
issue-2332	121	27	federalism	federalism	NOUN
issue-2332	121	28	2022	2022	NUM
issue-2332	121	29	:	:	PUNCT
issue-2332	121	30	making	make	VERB
issue-2332	121	31	decentralisation	decentralisation	NOUN
issue-2332	121	32	work	work	NOUN
issue-2332	121	33	,	,	PUNCT
issue-2332	121	34	2022	2022	NUM
issue-2332	121	35	)	)	PUNCT
issue-2332	121	36	.	.	PUNCT
issue-2332	122	1	high	high	ADJ
issue-2332	122	2	indebtedness	indebtedness	NOUN
issue-2332	122	3	of	of	ADP
issue-2332	122	4	local	local	ADJ
issue-2332	122	5	governments	government	NOUN
issue-2332	122	6	can	can	AUX
issue-2332	122	7	lead	lead	VERB
issue-2332	122	8	to	to	ADP
issue-2332	122	9	serious	serious	ADJ
issue-2332	122	10	insecurity	insecurity	NOUN
issue-2332	122	11	,	,	PUNCT
issue-2332	122	12	weaken	weaken	VERB
issue-2332	122	13	their	their	PRON
issue-2332	122	14	proper	proper	ADJ
issue-2332	122	15	functioning	functioning	NOUN
issue-2332	122	16	and	and	CCONJ
issue-2332	122	17	deteriorate	deteriorate	VERB
issue-2332	122	18	the	the	DET
issue-2332	122	19	quality	quality	NOUN
issue-2332	122	20	of	of	ADP
issue-2332	122	21	basic	basic	ADJ
issue-2332	122	22	public	public	ADJ
issue-2332	122	23	services	service	NOUN
issue-2332	122	24	.	.	PUNCT
issue-2332	123	1	high	high	ADJ
issue-2332	123	2	levels	level	NOUN
issue-2332	123	3	of	of	ADP
issue-2332	123	4	indebtedness	indebtedness	NOUN
issue-2332	123	5	have	have	VERB
issue-2332	123	6	shortand	shortand	VERB
issue-2332	123	7	long	long	ADJ
issue-2332	123	8	-	-	PUNCT
issue-2332	123	9	term	term	NOUN
issue-2332	123	10	effects	effect	NOUN
issue-2332	123	11	on	on	ADP
issue-2332	123	12	local	local	ADJ
issue-2332	123	13	governments	government	NOUN
issue-2332	123	14	,	,	PUNCT
issue-2332	123	15	which	which	PRON
issue-2332	123	16	at	at	ADP
issue-2332	123	17	the	the	DET
issue-2332	123	18	same	same	ADJ
issue-2332	123	19	time	time	NOUN
issue-2332	123	20	generate	generate	VERB
issue-2332	123	21	negative	negative	ADJ
issue-2332	123	22	externalities	externality	NOUN
issue-2332	123	23	that	that	PRON
issue-2332	123	24	affect	affect	VERB
issue-2332	123	25	other	other	ADJ
issue-2332	123	26	local	local	ADJ
issue-2332	123	27	governments	government	NOUN
issue-2332	123	28	and	and	CCONJ
issue-2332	123	29	the	the	DET
issue-2332	123	30	central	central	ADJ
issue-2332	123	31	government	government	NOUN
issue-2332	123	32	.	.	PUNCT
issue-2332	124	1	such	such	ADJ
issue-2332	124	2	indebtedness	indebtedness	NOUN
issue-2332	124	3	can	can	AUX
issue-2332	124	4	also	also	ADV
issue-2332	124	5	hinder	hinder	VERB
issue-2332	124	6	infrastructure	infrastructure	NOUN
issue-2332	124	7	financing	financing	NOUN
issue-2332	124	8	and	and	CCONJ
issue-2332	124	9	public	public	ADJ
issue-2332	124	10	investment	investment	NOUN
issue-2332	124	11	,	,	PUNCT
issue-2332	124	12	thereby	thereby	ADV
issue-2332	124	13	limiting	limit	VERB
issue-2332	124	14	long	long	ADJ
issue-2332	124	15	-	-	PUNCT
issue-2332	124	16	term	term	NOUN
issue-2332	124	17	growth	growth	NOUN
issue-2332	124	18	.	.	PUNCT
issue-2332	125	1	as	as	ADP
issue-2332	125	2	a	a	DET
issue-2332	125	3	result	result	NOUN
issue-2332	125	4	,	,	PUNCT
issue-2332	125	5	it	it	PRON
issue-2332	125	6	will	will	AUX
issue-2332	125	7	lead	lead	VERB
issue-2332	125	8	to	to	ADP
issue-2332	125	9	central	central	ADJ
issue-2332	125	10	government	government	NOUN
issue-2332	125	11	intervention	intervention	NOUN
issue-2332	125	12	in	in	ADP
issue-2332	125	13	the	the	DET
issue-2332	125	14	work	work	NOUN
issue-2332	125	15	of	of	ADP
issue-2332	125	16	local	local	ADJ
issue-2332	125	17	governments	government	NOUN
issue-2332	125	18	,	,	PUNCT
issue-2332	125	19	which	which	PRON
issue-2332	125	20	can	can	AUX
issue-2332	125	21	lead	lead	VERB
issue-2332	125	22	to	to	ADP
issue-2332	125	23	their	their	PRON
issue-2332	125	24	unstable	unstable	ADJ
issue-2332	125	25	fiscal	fiscal	ADJ
issue-2332	125	26	policies	policy	NOUN
issue-2332	125	27	.	.	PUNCT
issue-2332	126	1	this	this	PRON
issue-2332	126	2	raises	raise	VERB
issue-2332	126	3	the	the	DET
issue-2332	126	4	question	question	NOUN
issue-2332	126	5	of	of	ADP
issue-2332	126	6	debt	debt	NOUN
issue-2332	126	7	management	management	NOUN
issue-2332	126	8	at	at	ADP
issue-2332	126	9	the	the	DET
issue-2332	126	10	local	local	ADJ
issue-2332	126	11	level	level	NOUN
issue-2332	126	12	,	,	PUNCT
issue-2332	126	13	and	and	CCONJ
issue-2332	126	14	in	in	ADP
issue-2332	126	15	particular	particular	ADJ
issue-2332	126	16	debt	debt	NOUN
issue-2332	126	17	restructuring	restructuring	NOUN
issue-2332	126	18	.	.	PUNCT
issue-2332	127	1	debt	debt	NOUN
issue-2332	127	2	restructuring	restructuring	NOUN
issue-2332	127	3	should	should	AUX
issue-2332	127	4	be	be	AUX
issue-2332	127	5	accompanied	accompany	VERB
issue-2332	127	6	by	by	ADP
issue-2332	127	7	fiscal	fiscal	ADJ
issue-2332	127	8	adjustment	adjustment	NOUN
issue-2332	127	9	.	.	PUNCT
issue-2332	128	1	this	this	PRON
issue-2332	128	2	may	may	AUX
issue-2332	128	3	involve	involve	VERB
issue-2332	128	4	spending	spending	NOUN
issue-2332	128	5	cuts	cut	NOUN
issue-2332	128	6	,	,	PUNCT
issue-2332	128	7	tax	tax	NOUN
issue-2332	128	8	increases	increase	NOUN
issue-2332	128	9	and/or	and/or	CCONJ
issue-2332	128	10	new	new	ADJ
issue-2332	128	11	revenue	revenue	NOUN
issue-2332	128	12	sources	source	NOUN
issue-2332	128	13	.	.	PUNCT
issue-2332	129	1	it	it	PRON
issue-2332	129	2	may	may	AUX
issue-2332	129	3	also	also	ADV
issue-2332	129	4	include	include	VERB
issue-2332	129	5	structural	structural	ADJ
issue-2332	129	6	reforms	reform	NOUN
issue-2332	129	7	(	(	PUNCT
issue-2332	129	8	e.g.	e.g.	ADV
issue-2332	129	9	,	,	PUNCT
issue-2332	129	10	improving	improve	VERB
issue-2332	129	11	the	the	DET
issue-2332	129	12	efficiency	efficiency	NOUN
issue-2332	129	13	of	of	ADP
issue-2332	129	14	public	public	ADJ
issue-2332	129	15	service	service	NOUN
issue-2332	129	16	delivery	delivery	NOUN
issue-2332	129	17	)	)	PUNCT
issue-2332	129	18	.	.	PUNCT
issue-2332	130	1	as	as	SCONJ
issue-2332	130	2	such	such	ADJ
issue-2332	130	3	,	,	PUNCT
issue-2332	130	4	fiscal	fiscal	ADJ
issue-2332	130	5	adjustment	adjustment	NOUN
issue-2332	130	6	aims	aim	VERB
issue-2332	130	7	to	to	PART
issue-2332	130	8	correct	correct	VERB
issue-2332	130	9	inefficient	inefficient	ADJ
issue-2332	130	10	budgetary	budgetary	ADJ
issue-2332	130	11	management	management	NOUN
issue-2332	130	12	,	,	PUNCT
issue-2332	130	13	address	address	VERB
issue-2332	130	14	structural	structural	ADJ
issue-2332	130	15	problems	problem	NOUN
issue-2332	130	16	and/or	and/or	CCONJ
issue-2332	130	17	mitigate	mitigate	VERB
issue-2332	130	18	the	the	DET
issue-2332	130	19	adverse	adverse	ADJ
issue-2332	130	20	effects	effect	NOUN
issue-2332	130	21	of	of	ADP
issue-2332	130	22	a	a	DET
issue-2332	130	23	negative	negative	ADJ
issue-2332	130	24	exogenous	exogenous	ADJ
issue-2332	130	25	shock	shock	NOUN
issue-2332	130	26	.	.	PUNCT
issue-2332	131	1	in	in	ADP
issue-2332	131	2	addition	addition	NOUN
issue-2332	131	3	,	,	PUNCT
issue-2332	131	4	fiscal	fiscal	ADJ
issue-2332	131	5	adjustment	adjustment	NOUN
issue-2332	131	6	allows	allow	VERB
issue-2332	131	7	for	for	ADP
issue-2332	131	8	a	a	DET
issue-2332	131	9	better	well	ADJ
issue-2332	131	10	distribution	distribution	NOUN
issue-2332	131	11	of	of	ADP
issue-2332	131	12	the	the	DET
issue-2332	131	13	burden	burden	NOUN
issue-2332	131	14	of	of	ADP
issue-2332	131	15	the	the	DET
issue-2332	131	16	debt	debt	NOUN
issue-2332	131	17	crisis	crisis	NOUN
issue-2332	131	18	.	.	PUNCT
issue-2332	132	1	0,38	0,38	PUNCT
issue-2332	132	2	0,42	0,42	PUNCT
issue-2332	133	1	0,59	0,59	NUM
issue-2332	133	2	0,25	0,25	NUM
issue-2332	133	3	0,04	0,04	NUM
issue-2332	133	4	0,32	0,32	PUNCT
issue-2332	134	1	3,11	3,11	NUM
issue-2332	134	2	2,87	2,87	NUM
issue-2332	134	3	2,73	2,73	NUM
issue-2332	134	4	2,5	2,5	NUM
issue-2332	134	5	2,6	2,6	NUM
issue-2332	134	6	2,7	2,7	NUM
issue-2332	134	7	2,8	2,8	NUM
issue-2332	134	8	2,9	2,9	NUM
issue-2332	134	9	3	3	NUM
issue-2332	134	10	3,1	3,1	NUM
issue-2332	134	11	3,2	3,2	NUM
issue-2332	134	12	0	0	NUM
issue-2332	134	13	0,1	0,1	NUM
issue-2332	134	14	0,2	0,2	NUM
issue-2332	134	15	0,3	0,3	NUM
issue-2332	134	16	0,4	0,4	NUM
issue-2332	134	17	0,5	0,5	NUM
issue-2332	134	18	0,6	0,6	NUM
issue-2332	134	19	0,7	0,7	NUM
issue-2332	134	20	2021	2021	NUM
issue-2332	134	21	2022	2022	NUM
issue-2332	134	22	9	9	NUM
issue-2332	134	23	months	month	NOUN
issue-2332	134	24	of	of	ADP
issue-2332	134	25	2023	2023	NUM
issue-2332	134	26	reverse	reverse	NOUN
issue-2332	134	27	subsidy	subsidy	NOUN
issue-2332	134	28	per	per	ADP
issue-2332	134	29	capita	capita	NOUN
issue-2332	134	30	,	,	PUNCT
issue-2332	134	31	thousand	thousand	NUM
issue-2332	134	32	uahbasic	uahbasic	ADJ
issue-2332	134	33	subsidy	subsidy	NOUN
issue-2332	134	34	per	per	ADP
issue-2332	134	35	capita	capita	NOUN
issue-2332	134	36	,	,	PUNCT
issue-2332	134	37	thousand	thousand	NUM
issue-2332	134	38	uah	uah	ADJ
issue-2332	134	39	transfers	transfer	NOUN
issue-2332	134	40	per	per	ADP
issue-2332	134	41	capita	capita	NOUN
issue-2332	134	42	,	,	PUNCT
issue-2332	134	43	thousand	thousand	NUM
issue-2332	134	44	uah	uah	ADJ
issue-2332	134	45	figure	figure	NOUN
issue-2332	134	46	2	2	NUM
issue-2332	134	47	.	.	PUNCT
issue-2332	134	48	general	general	ADJ
issue-2332	134	49	fund	fund	NOUN
issue-2332	134	50	transfers	transfer	NOUN
issue-2332	134	51	to	to	ADP
issue-2332	134	52	territorial	territorial	ADJ
issue-2332	134	53	budgets	budget	NOUN
issue-2332	134	54	of	of	ADP
issue-2332	134	55	hromadas	hromada	NOUN
issue-2332	134	56	per	per	ADP
issue-2332	134	57	capita	capita	NOUN
issue-2332	134	58	,	,	PUNCT
issue-2332	134	59	thousand	thousand	NUM
issue-2332	134	60	uah	uah	ADJ
issue-2332	134	61	source	source	NOUN
issue-2332	134	62	:	:	PUNCT
issue-2332	134	63	https://openbudget.gov.ua/	https://openbudget.gov.ua/	PROPN
issue-2332	134	64	however	however	ADV
issue-2332	135	1	,	,	PUNCT
issue-2332	135	2	the	the	DET
issue-2332	135	3	scope	scope	NOUN
issue-2332	135	4	of	of	ADP
issue-2332	135	5	fiscal	fiscal	ADJ
issue-2332	135	6	adjustment	adjustment	NOUN
issue-2332	135	7	is	be	AUX
issue-2332	135	8	limited	limit	VERB
issue-2332	135	9	and	and	CCONJ
issue-2332	135	10	involves	involve	VERB
issue-2332	135	11	significant	significant	ADJ
issue-2332	135	12	expenditure	expenditure	NOUN
issue-2332	135	13	cuts	cut	NOUN
issue-2332	135	14	(	(	PUNCT
issue-2332	135	15	blankart	blankart	PROPN
issue-2332	135	16	&	&	CCONJ
issue-2332	135	17	klaiber	klaiber	PROPN
issue-2332	135	18	,	,	PUNCT
issue-2332	135	19	2006	2006	NUM
issue-2332	135	20	)	)	PUNCT
issue-2332	135	21	.	.	PUNCT
issue-2332	136	1	one	one	NUM
issue-2332	136	2	of	of	ADP
issue-2332	136	3	the	the	DET
issue-2332	136	4	areas	area	NOUN
issue-2332	136	5	of	of	ADP
issue-2332	136	6	fiscal	fiscal	ADJ
issue-2332	136	7	regulation	regulation	NOUN
issue-2332	136	8	is	be	AUX
issue-2332	136	9	budget	budget	NOUN
issue-2332	136	10	equalisation	equalisation	NOUN
issue-2332	136	11	,	,	PUNCT
issue-2332	136	12	which	which	PRON
issue-2332	136	13	means	mean	VERB
issue-2332	136	14	the	the	DET
issue-2332	136	15	transfer	transfer	NOUN
issue-2332	136	16	of	of	ADP
issue-2332	136	17	financial	financial	ADJ
issue-2332	136	18	resources	resource	NOUN
issue-2332	136	19	to	to	ADP
issue-2332	136	20	local	local	ADJ
issue-2332	136	21	governments	government	NOUN
issue-2332	136	22	to	to	PART
issue-2332	136	23	mitigate	mitigate	VERB
issue-2332	136	24	regional	regional	ADJ
issue-2332	136	25	differences	difference	NOUN
issue-2332	136	26	in	in	ADP
issue-2332	136	27	fiscal	fiscal	ADJ
issue-2332	136	28	capacity	capacity	NOUN
issue-2332	136	29	and	and	CCONJ
issue-2332	136	30	expenditure	expenditure	NOUN
issue-2332	136	31	needs	need	NOUN
issue-2332	136	32	.	.	PUNCT
issue-2332	137	1	european	european	ADJ
issue-2332	137	2	countries	country	NOUN
issue-2332	137	3	use	use	VERB
issue-2332	137	4	different	different	ADJ
issue-2332	137	5	approaches	approach	NOUN
issue-2332	137	6	to	to	ADP
issue-2332	137	7	developing	develop	VERB
issue-2332	137	8	equalisation	equalisation	NOUN
issue-2332	137	9	mechanisms	mechanism	NOUN
issue-2332	137	10	.	.	PUNCT
issue-2332	138	1	thus	thus	ADV
issue-2332	138	2	,	,	PUNCT
issue-2332	138	3	the	the	DET
issue-2332	138	4	main	main	ADJ
issue-2332	138	5	elements	element	NOUN
issue-2332	138	6	of	of	ADP
issue-2332	138	7	equalisation	equalisation	NOUN
issue-2332	138	8	include	include	VERB
issue-2332	138	9	the	the	DET
issue-2332	138	10	following	follow	VERB
issue-2332	138	11	:	:	PUNCT
issue-2332	138	12	–	–	PUNCT
issue-2332	138	13	alignment	alignment	NOUN
issue-2332	138	14	of	of	ADP
issue-2332	138	15	net	net	ADJ
issue-2332	138	16	income	income	NOUN
issue-2332	138	17	;	;	PUNCT
issue-2332	138	18	–	–	PUNCT
issue-2332	138	19	equalisation	equalisation	NOUN
issue-2332	138	20	of	of	ADP
issue-2332	138	21	income	income	NOUN
issue-2332	138	22	/	/	SYM
issue-2332	138	23	expenditure	expenditure	NOUN
issue-2332	138	24	;	;	PUNCT
issue-2332	138	25	–	–	PUNCT
issue-2332	138	26	levelling	level	VERB
issue-2332	138	27	out	out	ADP
issue-2332	138	28	the	the	DET
issue-2332	138	29	filling	filling	NOUN
issue-2332	138	30	of	of	ADP
issue-2332	138	31	"	"	PUNCT
issue-2332	138	32	gaps	gap	NOUN
issue-2332	138	33	"	"	PUNCT
issue-2332	138	34	.	.	PUNCT
issue-2332	139	1	it	it	PRON
issue-2332	139	2	should	should	AUX
issue-2332	139	3	be	be	AUX
issue-2332	139	4	noted	note	VERB
issue-2332	139	5	,	,	PUNCT
issue-2332	139	6	however	however	ADV
issue-2332	139	7	,	,	PUNCT
issue-2332	139	8	that	that	SCONJ
issue-2332	139	9	the	the	DET
issue-2332	139	10	effectiveness	effectiveness	NOUN
issue-2332	139	11	of	of	ADP
issue-2332	139	12	the	the	DET
issue-2332	139	13	indicators	indicator	NOUN
issue-2332	139	14	is	be	AUX
issue-2332	139	15	based	base	VERB
issue-2332	139	16	on	on	ADP
issue-2332	139	17	the	the	DET
issue-2332	139	18	change	change	NOUN
issue-2332	139	19	in	in	ADP
issue-2332	139	20	the	the	DET
issue-2332	139	21	per	per	ADP
issue-2332	139	22	capita	capita	X
issue-2332	139	23	indicator	indicator	NOUN
issue-2332	139	24	.	.	PUNCT
issue-2332	140	1	in	in	ADP
issue-2332	140	2	accordance	accordance	NOUN
issue-2332	140	3	with	with	ADP
issue-2332	140	4	the	the	DET
issue-2332	140	5	requirements	requirement	NOUN
issue-2332	140	6	of	of	ADP
issue-2332	140	7	articles	article	NOUN
issue-2332	140	8	98	98	NUM
issue-2332	140	9	-	-	SYM
issue-2332	140	10	100	100	NUM
issue-2332	140	11	and	and	CCONJ
issue-2332	140	12	item	item	NOUN
issue-2332	140	13	24	24	NUM
issue-2332	140	14	of	of	ADP
issue-2332	140	15	chapter	chapter	NOUN
issue-2332	140	16	vi	vi	NOUN
issue-2332	141	1	"	"	PUNCT
issue-2332	141	2	final	final	ADJ
issue-2332	141	3	and	and	CCONJ
issue-2332	141	4	transitional	transitional	ADJ
issue-2332	141	5	provisions	provision	NOUN
issue-2332	141	6	"	"	PUNCT
issue-2332	141	7	of	of	ADP
issue-2332	141	8	the	the	DET
issue-2332	141	9	budget	budget	NOUN
issue-2332	141	10	code	code	NOUN
issue-2332	141	11	of	of	ADP
issue-2332	141	12	ukraine	ukraine	NOUN
issue-2332	141	13	in	in	ADP
issue-2332	141	14	2023	2023	NUM
issue-2332	141	15	,	,	PUNCT
issue-2332	141	16	the	the	DET
issue-2332	141	17	system	system	NOUN
issue-2332	141	18	of	of	ADP
issue-2332	141	19	budget	budget	NOUN
issue-2332	141	20	equalisation	equalisation	NOUN
issue-2332	141	21	continues	continue	VERB
issue-2332	141	22	to	to	PART
issue-2332	141	23	operate	operate	VERB
issue-2332	141	24	,	,	PUNCT
issue-2332	141	25	which	which	PRON
issue-2332	141	26	provides	provide	VERB
issue-2332	141	27	for	for	ADP
issue-2332	141	28	horizontal	horizontal	ADJ
issue-2332	141	29	equalisation	equalisation	NOUN
issue-2332	141	30	of	of	ADP
issue-2332	141	31	the	the	DET
issue-2332	141	32	tax	tax	NOUN
issue-2332	141	33	capacity	capacity	NOUN
issue-2332	141	34	of	of	ADP
issue-2332	141	35	the	the	DET
issue-2332	141	36	territories	territory	NOUN
issue-2332	141	37	of	of	ADP
issue-2332	141	38	ukraine	ukraine	NOUN
issue-2332	141	39	depending	depend	VERB
issue-2332	141	40	on	on	ADP
issue-2332	141	41	the	the	DET
issue-2332	141	42	level	level	NOUN
issue-2332	141	43	of	of	ADP
issue-2332	141	44	income	income	NOUN
issue-2332	141	45	per	per	ADP
issue-2332	141	46	inhabitant	inhabitant	NOUN
issue-2332	141	47	.	.	PUNCT
issue-2332	142	1	at	at	ADP
issue-2332	142	2	the	the	DET
issue-2332	142	3	same	same	ADJ
issue-2332	142	4	time	time	NOUN
issue-2332	142	5	,	,	PUNCT
issue-2332	142	6	horizontal	horizontal	ADJ
issue-2332	142	7	equalisation	equalisation	NOUN
issue-2332	142	8	for	for	ADP
issue-2332	142	9	the	the	DET
issue-2332	142	10	budgets	budget	NOUN
issue-2332	142	11	of	of	ADP
issue-2332	142	12	local	local	ADJ
issue-2332	142	13	governments	government	NOUN
issue-2332	142	14	is	be	AUX
issue-2332	142	15	carried	carry	VERB
issue-2332	142	16	out	out	ADP
issue-2332	142	17	only	only	ADV
issue-2332	142	18	on	on	ADP
issue-2332	142	19	the	the	DET
issue-2332	142	20	basis	basis	NOUN
issue-2332	142	21	of	of	ADP
issue-2332	142	22	personal	personal	ADJ
issue-2332	142	23	income	income	NOUN
issue-2332	142	24	tax	tax	NOUN
issue-2332	142	25	(	(	PUNCT
issue-2332	142	26	the	the	DET
issue-2332	142	27	budget	budget	NOUN
issue-2332	142	28	code	code	NOUN
issue-2332	142	29	of	of	ADP
issue-2332	142	30	ukraine	ukraine	NOUN
issue-2332	142	31	,	,	PUNCT
issue-2332	142	32	2010	2010	NUM
issue-2332	142	33	)	)	PUNCT
issue-2332	142	34	.	.	PUNCT
issue-2332	143	1	the	the	DET
issue-2332	143	2	horizontal	horizontal	ADJ
issue-2332	143	3	equalisation	equalisation	NOUN
issue-2332	143	4	mechanism	mechanism	NOUN
issue-2332	143	5	provides	provide	VERB
issue-2332	143	6	that	that	SCONJ
issue-2332	143	7	local	local	ADJ
issue-2332	143	8	budgets	budget	NOUN
issue-2332	143	9	with	with	ADP
issue-2332	143	10	a	a	DET
issue-2332	143	11	fiscal	fiscal	ADJ
issue-2332	143	12	capacity	capacity	NOUN
issue-2332	143	13	index	index	NOUN
issue-2332	143	14	below	below	ADP
issue-2332	143	15	0.9	0.9	NUM
issue-2332	143	16	of	of	ADP
issue-2332	143	17	the	the	DET
issue-2332	143	18	national	national	ADJ
issue-2332	143	19	average	average	NOUN
issue-2332	143	20	receive	receive	VERB
issue-2332	143	21	a	a	DET
issue-2332	143	22	basic	basic	ADJ
issue-2332	143	23	grant	grant	NOUN
issue-2332	143	24	to	to	PART
issue-2332	143	25	increase	increase	VERB
issue-2332	143	26	their	their	PRON
issue-2332	143	27	fiscal	fiscal	ADJ
issue-2332	143	28	capacity	capacity	NOUN
issue-2332	143	29	,	,	PUNCT
issue-2332	143	30	while	while	SCONJ
issue-2332	143	31	local	local	ADJ
issue-2332	143	32	budgets	budget	NOUN
issue-2332	143	33	with	with	ADP
issue-2332	143	34	a	a	DET
issue-2332	143	35	fiscal	fiscal	ADJ
issue-2332	143	36	capacity	capacity	NOUN
issue-2332	143	37	index	index	NOUN
issue-2332	143	38	above	above	ADP
issue-2332	143	39	1.1	1.1	NUM
issue-2332	143	40	transfer	transfer	NOUN
issue-2332	143	41	part	part	NOUN
issue-2332	143	42	of	of	ADP
issue-2332	143	43	their	their	PRON
issue-2332	143	44	budgetary	budgetary	ADJ
issue-2332	143	45	resources	resource	NOUN
issue-2332	143	46	to	to	PART
issue-2332	143	47	support	support	VERB
issue-2332	143	48	less	less	ADV
issue-2332	143	49	capable	capable	ADJ
issue-2332	143	50	hromadas	hromada	NOUN
issue-2332	143	51	.	.	PUNCT
issue-2332	144	1	for	for	ADP
issue-2332	144	2	2023	2023	NUM
issue-2332	144	3	,	,	PUNCT
issue-2332	144	4	equalisation	equalisation	NOUN
issue-2332	144	5	was	be	AUX
issue-2332	144	6	carried	carry	VERB
issue-2332	144	7	out	out	ADP
issue-2332	144	8	for	for	ADP
issue-2332	144	9	24	24	NUM
issue-2332	144	10	oblast	oblast	ADJ
issue-2332	144	11	budgets	budget	NOUN
issue-2332	144	12	separately	separately	ADV
issue-2332	144	13	for	for	ADP
issue-2332	144	14	personal	personal	ADJ
issue-2332	144	15	income	income	NOUN
issue-2332	144	16	tax	tax	NOUN
issue-2332	144	17	and	and	CCONJ
issue-2332	144	18	baltic	baltic	ADJ
issue-2332	144	19	journal	journal	NOUN
issue-2332	144	20	of	of	ADP
issue-2332	144	21	economic	economic	ADJ
issue-2332	144	22	studies	study	NOUN
issue-2332	144	23	253	253	NUM
issue-2332	144	24	vol	vol	NOUN
issue-2332	144	25	.	.	PUNCT
issue-2332	145	1	10	10	NUM
issue-2332	145	2	no	no	NOUN
issue-2332	145	3	.	.	NOUN
issue-2332	145	4	1	1	NUM
issue-2332	145	5	,	,	PUNCT
issue-2332	145	6	2024	2024	NUM
issue-2332	145	7	corporate	corporate	ADJ
issue-2332	145	8	income	income	NOUN
issue-2332	145	9	tax	tax	NOUN
issue-2332	145	10	revenues	revenue	NOUN
issue-2332	145	11	;	;	PUNCT
issue-2332	145	12	and	and	CCONJ
issue-2332	145	13	for	for	ADP
issue-2332	145	14	1438	1438	NUM
issue-2332	145	15	hromada	hromada	ADJ
issue-2332	145	16	budgets	budget	NOUN
issue-2332	145	17	for	for	ADP
issue-2332	145	18	personal	personal	ADJ
issue-2332	145	19	income	income	NOUN
issue-2332	145	20	tax	tax	NOUN
issue-2332	145	21	revenues	revenue	NOUN
issue-2332	145	22	.	.	PUNCT
issue-2332	146	1	taking	take	VERB
issue-2332	146	2	these	these	DET
issue-2332	146	3	parameters	parameter	NOUN
issue-2332	146	4	into	into	ADP
issue-2332	146	5	account	account	NOUN
issue-2332	146	6	,	,	PUNCT
issue-2332	146	7	the	the	DET
issue-2332	146	8	average	average	ADJ
issue-2332	146	9	income	income	NOUN
issue-2332	146	10	per	per	ADP
issue-2332	146	11	capita	capita	NOUN
issue-2332	146	12	of	of	ADP
issue-2332	146	13	the	the	DET
issue-2332	146	14	amalgamated	amalgamated	ADJ
issue-2332	146	15	hromada	hromada	NOUN
issue-2332	146	16	,	,	PUNCT
issue-2332	146	17	which	which	PRON
issue-2332	146	18	was	be	AUX
issue-2332	146	19	used	use	VERB
issue-2332	146	20	to	to	PART
issue-2332	146	21	calculate	calculate	VERB
issue-2332	146	22	the	the	DET
issue-2332	146	23	basic	basic	ADJ
issue-2332	146	24	/	/	SYM
issue-2332	146	25	reverse	reverse	ADJ
issue-2332	146	26	grant	grant	NOUN
issue-2332	146	27	for	for	ADP
issue-2332	146	28	2023	2023	NUM
issue-2332	146	29	,	,	PUNCT
issue-2332	146	30	is	be	AUX
issue-2332	146	31	4,539.69	4,539.69	NOUN
issue-2332	146	32	uah	uah	ADJ
issue-2332	146	33	(	(	PUNCT
issue-2332	146	34	decentralization	decentralization	NOUN
issue-2332	146	35	makes	make	VERB
issue-2332	146	36	it	it	PRON
issue-2332	146	37	possible	possible	ADJ
issue-2332	146	38	)	)	PUNCT
issue-2332	146	39	.	.	PUNCT
issue-2332	147	1	in	in	ADP
issue-2332	147	2	european	european	ADJ
issue-2332	147	3	countries	country	NOUN
issue-2332	147	4	,	,	PUNCT
issue-2332	147	5	equalisation	equalisation	NOUN
issue-2332	147	6	systems	system	NOUN
issue-2332	147	7	combine	combine	VERB
issue-2332	147	8	expenditure	expenditure	NOUN
issue-2332	147	9	,	,	PUNCT
issue-2332	147	10	revenue	revenue	NOUN
issue-2332	147	11	and	and	CCONJ
issue-2332	147	12	gap	gap	NOUN
issue-2332	147	13	filling	filling	NOUN
issue-2332	147	14	.	.	PUNCT
issue-2332	148	1	among	among	ADP
issue-2332	148	2	the	the	DET
issue-2332	148	3	equalisation	equalisation	NOUN
issue-2332	148	4	systems	system	NOUN
issue-2332	148	5	that	that	PRON
issue-2332	148	6	reduce	reduce	VERB
issue-2332	148	7	income	income	NOUN
issue-2332	148	8	inequality	inequality	NOUN
issue-2332	148	9	,	,	PUNCT
issue-2332	148	10	the	the	DET
issue-2332	148	11	gini	gini	PROPN
issue-2332	148	12	coefficient	coefficient	PROPN
issue-2332	148	13	(	(	PUNCT
issue-2332	148	14	inequality	inequality	NOUN
issue-2332	148	15	index	index	NOUN
issue-2332	148	16	or	or	CCONJ
issue-2332	148	17	equity	equity	NOUN
issue-2332	148	18	index	index	NOUN
issue-2332	148	19	)	)	PUNCT
issue-2332	148	20	decreases	decrease	VERB
issue-2332	148	21	by	by	ADP
issue-2332	148	22	an	an	DET
issue-2332	148	23	average	average	NOUN
issue-2332	148	24	of	of	ADP
issue-2332	148	25	8	8	NUM
issue-2332	148	26	percentage	percentage	NOUN
issue-2332	148	27	points	point	NOUN
issue-2332	148	28	after	after	ADP
issue-2332	148	29	equalisation	equalisation	NOUN
issue-2332	148	30	.	.	PUNCT
issue-2332	149	1	this	this	PRON
issue-2332	149	2	corresponds	correspond	VERB
issue-2332	149	3	to	to	ADP
issue-2332	149	4	an	an	DET
issue-2332	149	5	average	average	ADJ
issue-2332	149	6	reduction	reduction	NOUN
issue-2332	149	7	in	in	ADP
issue-2332	149	8	fiscal	fiscal	ADJ
issue-2332	149	9	imbalances	imbalance	NOUN
issue-2332	149	10	of	of	ADP
issue-2332	149	11	almost	almost	ADV
issue-2332	149	12	a	a	PRON
issue-2332	149	13	third	third	ADJ
issue-2332	149	14	after	after	ADP
issue-2332	149	15	equalisation	equalisation	NOUN
issue-2332	149	16	.	.	PUNCT
issue-2332	150	1	there	there	PRON
issue-2332	150	2	are	be	VERB
issue-2332	150	3	approaches	approach	NOUN
issue-2332	150	4	to	to	ADP
issue-2332	150	5	designing	design	VERB
issue-2332	150	6	a	a	DET
issue-2332	150	7	fiscal	fiscal	ADJ
issue-2332	150	8	equalisation	equalisation	NOUN
issue-2332	150	9	mechanism	mechanism	NOUN
issue-2332	150	10	that	that	PRON
issue-2332	150	11	focus	focus	VERB
issue-2332	150	12	on	on	ADP
issue-2332	150	13	reducing	reduce	VERB
issue-2332	150	14	incentives	incentive	NOUN
issue-2332	150	15	to	to	PART
issue-2332	150	16	reduce	reduce	VERB
issue-2332	150	17	(	(	PUNCT
issue-2332	150	18	or	or	CCONJ
issue-2332	150	19	increase	increase	VERB
issue-2332	150	20	)	)	PUNCT
issue-2332	150	21	btc	btc	ADJ
issue-2332	150	22	revenues	revenue	NOUN
issue-2332	150	23	(	(	PUNCT
issue-2332	150	24	or	or	CCONJ
issue-2332	150	25	expenditures	expenditure	NOUN
issue-2332	150	26	)	)	PUNCT
issue-2332	150	27	.	.	PUNCT
issue-2332	151	1	such	such	ADJ
issue-2332	151	2	approaches	approach	NOUN
issue-2332	151	3	often	often	ADV
issue-2332	151	4	involve	involve	VERB
issue-2332	151	5	the	the	DET
issue-2332	151	6	use	use	NOUN
issue-2332	151	7	of	of	ADP
issue-2332	151	8	a	a	DET
issue-2332	151	9	representative	representative	ADJ
issue-2332	151	10	tax	tax	NOUN
issue-2332	151	11	system	system	NOUN
issue-2332	151	12	or	or	CCONJ
issue-2332	151	13	standardised	standardised	ADJ
issue-2332	151	14	costs	cost	NOUN
issue-2332	151	15	to	to	PART
issue-2332	151	16	calculate	calculate	VERB
issue-2332	151	17	equalisation	equalisation	NOUN
issue-2332	151	18	rights	right	NOUN
issue-2332	151	19	.	.	PUNCT
issue-2332	152	1	in	in	ADP
issue-2332	152	2	the	the	DET
issue-2332	152	3	case	case	NOUN
issue-2332	152	4	of	of	ADP
issue-2332	152	5	revenue	revenue	NOUN
issue-2332	152	6	equalisation	equalisation	NOUN
issue-2332	152	7	,	,	PUNCT
issue-2332	152	8	certain	certain	ADJ
issue-2332	152	9	revenues	revenue	NOUN
issue-2332	152	10	may	may	AUX
issue-2332	152	11	be	be	AUX
issue-2332	152	12	completely	completely	ADV
issue-2332	152	13	excluded	exclude	VERB
issue-2332	152	14	from	from	ADP
issue-2332	152	15	the	the	DET
issue-2332	152	16	assessment	assessment	NOUN
issue-2332	152	17	of	of	ADP
issue-2332	152	18	the	the	DET
issue-2332	152	19	lg	lg	NOUN
issue-2332	152	20	's	's	PART
issue-2332	152	21	fiscal	fiscal	ADJ
issue-2332	152	22	capacity	capacity	NOUN
issue-2332	152	23	in	in	ADP
issue-2332	152	24	order	order	NOUN
issue-2332	152	25	to	to	PART
issue-2332	152	26	facilitate	facilitate	VERB
issue-2332	152	27	the	the	DET
issue-2332	152	28	development	development	NOUN
issue-2332	152	29	of	of	ADP
issue-2332	152	30	its	its	PRON
issue-2332	152	31	own	own	ADJ
issue-2332	152	32	revenues	revenue	NOUN
issue-2332	152	33	.	.	PUNCT
issue-2332	153	1	there	there	PRON
issue-2332	153	2	are	be	VERB
issue-2332	153	3	several	several	ADJ
issue-2332	153	4	good	good	ADJ
issue-2332	153	5	practices	practice	NOUN
issue-2332	153	6	around	around	ADP
issue-2332	153	7	the	the	DET
issue-2332	153	8	world	world	NOUN
issue-2332	153	9	that	that	PRON
issue-2332	153	10	provide	provide	VERB
issue-2332	153	11	a	a	DET
issue-2332	153	12	framework	framework	NOUN
issue-2332	153	13	for	for	ADP
issue-2332	153	14	setting	set	VERB
issue-2332	153	15	up	up	ADP
issue-2332	153	16	,	,	PUNCT
issue-2332	153	17	reforming	reform	VERB
issue-2332	153	18	or	or	CCONJ
issue-2332	153	19	evaluating	evaluate	VERB
issue-2332	153	20	equalisation	equalisation	NOUN
issue-2332	153	21	systems	system	NOUN
issue-2332	153	22	.	.	PUNCT
issue-2332	154	1	they	they	PRON
issue-2332	154	2	build	build	VERB
issue-2332	154	3	on	on	ADP
issue-2332	154	4	earlier	early	ADJ
issue-2332	154	5	policy	policy	NOUN
issue-2332	154	6	ideas	idea	NOUN
issue-2332	154	7	from	from	ADP
issue-2332	154	8	oecd	oecd	PROPN
issue-2332	154	9	research	research	NOUN
issue-2332	154	10	on	on	ADP
issue-2332	154	11	fiscal	fiscal	ADJ
issue-2332	154	12	equalisation	equalisation	NOUN
issue-2332	154	13	,	,	PUNCT
issue-2332	154	14	which	which	PRON
issue-2332	154	15	focus	focus	VERB
issue-2332	154	16	on	on	ADP
issue-2332	154	17	simplifying	simplify	VERB
issue-2332	154	18	equalisation	equalisation	NOUN
issue-2332	154	19	formulae	formulae	NOUN
issue-2332	154	20	to	to	PART
issue-2332	154	21	reduce	reduce	VERB
issue-2332	154	22	manipulation	manipulation	NOUN
issue-2332	154	23	by	by	ADP
issue-2332	154	24	subnational	subnational	ADJ
issue-2332	154	25	governments	government	NOUN
issue-2332	154	26	,	,	PUNCT
issue-2332	154	27	using	use	VERB
issue-2332	154	28	representative	representative	ADJ
issue-2332	154	29	taxation	taxation	NOUN
issue-2332	154	30	systems	system	NOUN
issue-2332	154	31	(	(	PUNCT
issue-2332	154	32	rts	rt	NOUN
issue-2332	154	33	)	)	PUNCT
issue-2332	154	34	,	,	PUNCT
issue-2332	154	35	decoupling	decouple	VERB
issue-2332	154	36	equalisation	equalisation	NOUN
issue-2332	154	37	from	from	ADP
issue-2332	154	38	other	other	ADJ
issue-2332	154	39	grants	grant	NOUN
issue-2332	154	40	,	,	PUNCT
issue-2332	154	41	and	and	CCONJ
issue-2332	154	42	regular	regular	ADJ
issue-2332	154	43	monitoring	monitoring	NOUN
issue-2332	154	44	(	(	PUNCT
issue-2332	154	45	dougherty	dougherty	PROPN
issue-2332	154	46	&	&	CCONJ
issue-2332	154	47	forman	forman	PROPN
issue-2332	154	48	,	,	PUNCT
issue-2332	154	49	2021	2021	NUM
issue-2332	154	50	)	)	PUNCT
issue-2332	154	51	.	.	PUNCT
issue-2332	155	1	the	the	DET
issue-2332	155	2	results	result	NOUN
issue-2332	155	3	of	of	ADP
issue-2332	155	4	the	the	DET
issue-2332	155	5	implementation	implementation	NOUN
issue-2332	155	6	of	of	ADP
issue-2332	155	7	local	local	ADJ
issue-2332	155	8	budgets	budget	NOUN
issue-2332	155	9	since	since	SCONJ
issue-2332	155	10	the	the	DET
issue-2332	155	11	beginning	beginning	NOUN
issue-2332	155	12	of	of	ADP
issue-2332	155	13	2023	2023	NUM
issue-2332	155	14	(	(	PUNCT
issue-2332	155	15	as	as	ADP
issue-2332	155	16	of	of	ADP
issue-2332	155	17	1	1	NUM
issue-2332	155	18	october	october	NOUN
issue-2332	155	19	2023	2023	NUM
issue-2332	155	20	)	)	PUNCT
issue-2332	155	21	show	show	VERB
issue-2332	155	22	that	that	SCONJ
issue-2332	155	23	the	the	DET
issue-2332	155	24	government	government	NOUN
issue-2332	155	25	has	have	AUX
issue-2332	155	26	transferred	transfer	VERB
issue-2332	155	27	94.15	94.15	NUM
issue-2332	155	28	billion	billion	NUM
issue-2332	155	29	uah	uah	NOUN
issue-2332	155	30	of	of	ADP
issue-2332	155	31	inter	inter	ADJ
issue-2332	155	32	-	-	ADJ
issue-2332	155	33	budget	budget	ADJ
issue-2332	155	34	transfers	transfer	NOUN
issue-2332	155	35	to	to	ADP
issue-2332	155	36	local	local	ADJ
issue-2332	155	37	budgets	budget	NOUN
issue-2332	155	38	,	,	PUNCT
issue-2332	155	39	which	which	PRON
issue-2332	155	40	is	be	AUX
issue-2332	155	41	,	,	PUNCT
issue-2332	155	42	in	in	ADP
issue-2332	155	43	particular	particular	ADJ
issue-2332	155	44	,	,	PUNCT
issue-2332	155	45	83	83	NUM
issue-2332	155	46	%	%	NOUN
issue-2332	155	47	of	of	ADP
issue-2332	155	48	the	the	DET
issue-2332	155	49	allocations	allocation	NOUN
issue-2332	155	50	provided	provide	VERB
issue-2332	155	51	for	for	ADP
issue-2332	155	52	in	in	ADP
issue-2332	155	53	the	the	DET
issue-2332	155	54	schedule	schedule	NOUN
issue-2332	155	55	:	:	PUNCT
issue-2332	155	56	–	–	PUNCT
issue-2332	155	57	the	the	DET
issue-2332	155	58	basic	basic	ADJ
issue-2332	155	59	subsidy	subsidy	NOUN
issue-2332	155	60	was	be	AUX
issue-2332	155	61	transferred	transfer	VERB
issue-2332	155	62	in	in	ADP
issue-2332	155	63	the	the	DET
issue-2332	155	64	amount	amount	NOUN
issue-2332	155	65	of	of	ADP
issue-2332	155	66	20.21	20.21	NUM
issue-2332	155	67	billion	billion	NUM
issue-2332	155	68	uah	uah	NOUN
issue-2332	155	69	,	,	PUNCT
issue-2332	155	70	or	or	CCONJ
issue-2332	155	71	100	100	NUM
issue-2332	155	72	%	%	NOUN
issue-2332	155	73	of	of	ADP
issue-2332	155	74	the	the	DET
issue-2332	155	75	allocation	allocation	NOUN
issue-2332	155	76	;	;	PUNCT
issue-2332	155	77	–	–	PUNCT
issue-2332	155	78	reverse	reverse	ADJ
issue-2332	155	79	subsidy	subsidy	NOUN
issue-2332	155	80	of	of	ADP
issue-2332	155	81	11.10	11.10	NUM
issue-2332	155	82	billion	billion	NUM
issue-2332	155	83	uah	uah	NOUN
issue-2332	155	84	.	.	PUNCT
issue-2332	156	1	under	under	ADP
issue-2332	156	2	martial	martial	ADJ
issue-2332	156	3	law	law	NOUN
issue-2332	156	4	,	,	PUNCT
issue-2332	156	5	such	such	DET
issue-2332	156	6	a	a	DET
issue-2332	156	7	burden	burden	NOUN
issue-2332	156	8	on	on	ADP
issue-2332	156	9	the	the	DET
issue-2332	156	10	state	state	NOUN
issue-2332	156	11	budget	budget	NOUN
issue-2332	156	12	is	be	AUX
issue-2332	156	13	catastrophic	catastrophic	ADJ
issue-2332	156	14	,	,	PUNCT
issue-2332	156	15	which	which	PRON
issue-2332	156	16	raises	raise	VERB
issue-2332	156	17	the	the	DET
issue-2332	156	18	question	question	NOUN
issue-2332	156	19	of	of	ADP
issue-2332	156	20	attracting	attract	VERB
issue-2332	156	21	the	the	DET
issue-2332	156	22	hromadas	hromadas	PROPN
issue-2332	156	23	'	'	PART
issue-2332	156	24	own	own	ADJ
issue-2332	156	25	sources	source	NOUN
issue-2332	156	26	,	,	PUNCT
issue-2332	156	27	which	which	PRON
issue-2332	156	28	in	in	ADP
issue-2332	156	29	turn	turn	NOUN
issue-2332	156	30	does	do	AUX
issue-2332	156	31	not	not	PART
issue-2332	156	32	lead	lead	VERB
issue-2332	156	33	to	to	ADP
issue-2332	156	34	an	an	DET
issue-2332	156	35	increase	increase	NOUN
issue-2332	156	36	in	in	ADP
issue-2332	156	37	the	the	DET
issue-2332	156	38	internal	internal	ADJ
issue-2332	156	39	debt	debt	NOUN
issue-2332	156	40	of	of	ADP
issue-2332	156	41	the	the	DET
issue-2332	156	42	budgets	budget	NOUN
issue-2332	156	43	.	.	PUNCT
issue-2332	157	1	at	at	ADP
issue-2332	157	2	the	the	DET
issue-2332	157	3	same	same	ADJ
issue-2332	157	4	time	time	NOUN
issue-2332	157	5	,	,	PUNCT
issue-2332	157	6	the	the	DET
issue-2332	157	7	transfers	transfer	NOUN
issue-2332	157	8	encourage	encourage	VERB
issue-2332	157	9	the	the	DET
issue-2332	157	10	hromadas	hromada	NOUN
issue-2332	157	11	to	to	PART
issue-2332	157	12	under	under	ADV
issue-2332	157	13	-	-	PUNCT
issue-2332	157	14	utilise	utilise	VERB
issue-2332	157	15	their	their	PRON
issue-2332	157	16	own	own	ADJ
issue-2332	157	17	tax	tax	NOUN
issue-2332	157	18	bases	basis	NOUN
issue-2332	157	19	,	,	PUNCT
issue-2332	157	20	which	which	PRON
issue-2332	157	21	in	in	ADP
issue-2332	157	22	the	the	DET
issue-2332	157	23	long	long	ADJ
issue-2332	157	24	run	run	NOUN
issue-2332	157	25	leads	lead	VERB
issue-2332	157	26	to	to	ADP
issue-2332	157	27	a	a	DET
issue-2332	157	28	"	"	PUNCT
issue-2332	157	29	comfortable	comfortable	ADJ
issue-2332	157	30	table	table	NOUN
issue-2332	157	31	5	5	NUM
issue-2332	157	32	principal	principal	ADJ
issue-2332	157	33	characteristics	characteristic	NOUN
issue-2332	157	34	of	of	ADP
issue-2332	157	35	selected	select	VERB
issue-2332	157	36	equalisation	equalisation	NOUN
issue-2332	157	37	systems	system	NOUN
issue-2332	157	38	country	country	NOUN
issue-2332	157	39	overall	overall	ADJ
issue-2332	157	40	classification	classification	NOUN
issue-2332	157	41	size	size	NOUN
issue-2332	157	42	equalisation	equalisation	NOUN
issue-2332	157	43	transfers	transfer	NOUN
issue-2332	157	44	%	%	NOUN
issue-2332	157	45	of	of	ADP
issue-2332	157	46	government	government	NOUN
issue-2332	157	47	expenditure	expenditure	NOUN
issue-2332	157	48	horizontality	horizontality	NOUN
issue-2332	157	49	horizontal	horizontal	ADJ
issue-2332	157	50	transfers	transfer	NOUN
issue-2332	157	51	%	%	NOUN
issue-2332	157	52	of	of	ADP
issue-2332	157	53	total	total	ADJ
issue-2332	157	54	equalisation	equalisation	NOUN
issue-2332	157	55	transfers	transfer	NOUN
issue-2332	157	56	complexity	complexity	NOUN
issue-2332	157	57	number	number	NOUN
issue-2332	157	58	of	of	ADP
issue-2332	157	59	equalisation	equalisation	NOUN
issue-2332	157	60	grants	grant	NOUN
issue-2332	157	61	equalisation	equalisation	NOUN
issue-2332	157	62	rate	rate	NOUN
issue-2332	157	63	extent	extent	NOUN
issue-2332	157	64	to	to	PART
issue-2332	157	65	which	which	PRON
issue-2332	157	66	equalisation	equalisation	NOUN
issue-2332	157	67	fills	fill	VERB
issue-2332	157	68	the	the	DET
issue-2332	157	69	gap	gap	NOUN
issue-2332	157	70	in	in	ADP
issue-2332	157	71	revenues	revenue	NOUN
issue-2332	157	72	of	of	ADP
issue-2332	157	73	local	local	ADJ
issue-2332	157	74	governments	government	NOUN
issue-2332	157	75	with	with	ADP
issue-2332	157	76	below	below	ADP
issue-2332	157	77	average	average	ADJ
issue-2332	157	78	fiscal	fiscal	ADJ
issue-2332	157	79	capacity	capacity	NOUN
issue-2332	157	80	australia	australia	PROPN
issue-2332	157	81	gap	gap	NOUN
issue-2332	157	82	-	-	PUNCT
issue-2332	157	83	filling	fill	VERB
issue-2332	157	84	11.2	11.2	NUM
issue-2332	157	85	%	%	NOUN
issue-2332	157	86	n.a	n.a	PROPN
issue-2332	157	87	.	.	PROPN
issue-2332	157	88	1	1	NUM
issue-2332	157	89	(	(	PUNCT
issue-2332	157	90	gst	gst	NOUN
issue-2332	157	91	)	)	PUNCT
issue-2332	157	92	fiscal	fiscal	ADJ
issue-2332	157	93	relativities	relativity	NOUN
issue-2332	157	94	fully	fully	ADV
issue-2332	157	95	equalised	equalise	VERB
issue-2332	157	96	japan	japan	PROPN
issue-2332	157	97	gap	gap	NOUN
issue-2332	157	98	-	-	PUNCT
issue-2332	157	99	filling	fill	VERB
issue-2332	157	100	8.8	8.8	NUM
issue-2332	157	101	%	%	NOUN
issue-2332	157	102	n.a	n.a	PROPN
issue-2332	157	103	.	.	PROPN
issue-2332	157	104	3	3	NUM
issue-2332	157	105	99	99	NUM
issue-2332	157	106	%	%	NOUN
issue-2332	157	107	of	of	ADP
issue-2332	157	108	standardised	standardised	ADJ
issue-2332	157	109	fiscal	fiscal	ADJ
issue-2332	157	110	needs	need	NOUN
issue-2332	157	111	,	,	PUNCT
issue-2332	157	112	in	in	ADP
issue-2332	157	113	most	most	ADJ
issue-2332	157	114	cases	case	NOUN
issue-2332	157	115	italy	italy	PROPN
issue-2332	157	116	gap	gap	NOUN
issue-2332	157	117	-	-	PUNCT
issue-2332	157	118	filling	fill	VERB
issue-2332	157	119	0.7	0.7	NUM
issue-2332	157	120	%	%	NOUN
issue-2332	157	121	n.a	n.a	PROPN
issue-2332	157	122	.	.	PROPN
issue-2332	157	123	1	1	NUM
issue-2332	157	124	60	60	NUM
issue-2332	157	125	%	%	NOUN
issue-2332	157	126	in	in	ADP
issue-2332	157	127	2021	2021	NUM
issue-2332	157	128	,	,	PUNCT
issue-2332	157	129	increasing	increase	VERB
issue-2332	157	130	by	by	ADP
issue-2332	157	131	5	5	NUM
issue-2332	157	132	%	%	NOUN
issue-2332	157	133	every	every	DET
issue-2332	157	134	year	year	NOUN
issue-2332	157	135	to	to	PART
issue-2332	157	136	reach	reach	VERB
issue-2332	157	137	100	100	NUM
issue-2332	157	138	%	%	NOUN
issue-2332	157	139	in	in	ADP
issue-2332	157	140	2029	2029	NUM
issue-2332	157	141	ireland	ireland	NOUN
issue-2332	157	142	gap	gap	NOUN
issue-2332	157	143	-	-	PUNCT
issue-2332	157	144	filling	fill	VERB
issue-2332	157	145	1.7	1.7	NUM
issue-2332	157	146	%	%	NOUN
issue-2332	157	147	48	48	NUM
issue-2332	157	148	%	%	NOUN
issue-2332	157	149	2	2	NUM
issue-2332	157	150	topped	top	VERB
issue-2332	157	151	-	-	PUNCT
issue-2332	157	152	up	up	NOUN
issue-2332	157	153	to	to	PART
issue-2332	157	154	baseline	baseline	VERB
issue-2332	157	155	funding	funding	NOUN
issue-2332	157	156	requirement	requirement	NOUN
issue-2332	157	157	india	india	PROPN
issue-2332	157	158	revenue	revenue	PROPN
issue-2332	157	159	52.4	52.4	NUM
issue-2332	157	160	%	%	NOUN
issue-2332	157	161	n.a	n.a	PROPN
issue-2332	157	162	.	.	PROPN
issue-2332	157	163	2	2	NUM
issue-2332	157	164	(	(	PUNCT
issue-2332	157	165	tax	tax	NOUN
issue-2332	157	166	transfer	transfer	NOUN
issue-2332	157	167	from	from	ADP
issue-2332	157	168	centre	centre	NOUN
issue-2332	157	169	,	,	PUNCT
issue-2332	157	170	grants	grant	NOUN
issue-2332	157	171	in	in	ADP
issue-2332	157	172	aid	aid	NOUN
issue-2332	157	173	from	from	ADP
issue-2332	157	174	centre	centre	PROPN
issue-2332	157	175	)	)	PUNCT
issue-2332	157	176	n.a	n.a	PROPN
issue-2332	157	177	.	.	PROPN
issue-2332	157	178	germany	germany	PROPN
issue-2332	157	179	revenue	revenue	NOUN
issue-2332	157	180	8.7	8.7	NUM
issue-2332	157	181	%	%	NOUN
issue-2332	157	182	9	9	NUM
issue-2332	157	183	%	%	NOUN
issue-2332	157	184	4	4	NUM
issue-2332	157	185	60	60	NUM
issue-2332	157	186	-	-	SYM
issue-2332	157	187	70	70	NUM
issue-2332	157	188	%	%	NOUN
issue-2332	157	189	.	.	PUNCT
issue-2332	158	1	s	s	AUX
issue-2332	158	2	estonia	estonia	PROPN
issue-2332	158	3	revenue	revenue	PROPN
issue-2332	158	4	/	/	SYM
issue-2332	158	5	cost	cost	NOUN
issue-2332	158	6	1.3	1.3	NUM
issue-2332	158	7	%	%	NOUN
issue-2332	158	8	n.a	n.a	PROPN
issue-2332	158	9	2	2	NUM
issue-2332	158	10	90	90	NUM
issue-2332	158	11	%	%	NOUN
issue-2332	158	12	lithuania	lithuania	PROPN
issue-2332	158	13	revenue	revenue	PROPN
issue-2332	158	14	/	/	SYM
issue-2332	158	15	cost	cost	VERB
issue-2332	158	16	2.2	2.2	NUM
issue-2332	158	17	%	%	NOUN
issue-2332	158	18	100	100	NUM
issue-2332	158	19	%	%	NOUN
issue-2332	158	20	2	2	NUM
issue-2332	158	21	part	part	NOUN
issue-2332	158	22	transfer	transfer	NOUN
issue-2332	158	23	(	(	PUNCT
issue-2332	158	24	revenue	revenue	NOUN
issue-2332	158	25	and	and	CCONJ
issue-2332	158	26	cost	cost	NOUN
issue-2332	158	27	component	component	NOUN
issue-2332	158	28	)	)	PUNCT
issue-2332	158	29	90	90	NUM
issue-2332	158	30	%	%	NOUN
issue-2332	158	31	belgium	belgium	NOUN
issue-2332	158	32	revenue	revenue	NOUN
issue-2332	158	33	(	(	PUNCT
issue-2332	158	34	national	national	ADJ
issue-2332	158	35	solidarity	solidarity	NOUN
issue-2332	158	36	mechanism	mechanism	NOUN
issue-2332	158	37	)	)	PUNCT
issue-2332	158	38	0.6%5	0.6%5	NUM
issue-2332	159	1	1	1	NUM
issue-2332	159	2	special	special	ADJ
issue-2332	159	3	purpose	purpose	NOUN
issue-2332	159	4	grant	grant	NOUN
issue-2332	159	5	to	to	ADP
issue-2332	159	6	the	the	DET
issue-2332	159	7	brussels	brussels	PROPN
issue-2332	159	8	capital	capital	PROPN
issue-2332	159	9	region	region	NOUN
issue-2332	159	10	is	be	AUX
issue-2332	159	11	funded	fund	VERB
issue-2332	159	12	horizontally	horizontally	ADV
issue-2332	159	13	1	1	NUM
issue-2332	160	1	+	+	CCONJ
issue-2332	160	2	several	several	ADJ
issue-2332	160	3	special	special	ADJ
issue-2332	160	4	purpose	purpose	NOUN
issue-2332	160	5	grants	grant	NOUN
issue-2332	160	6	for	for	ADP
issue-2332	160	7	the	the	DET
issue-2332	160	8	brussels	brussels	PROPN
issue-2332	160	9	capital	capital	PROPN
issue-2332	160	10	region	region	PROPN
issue-2332	160	11	80	80	NUM
issue-2332	160	12	%	%	NOUN
issue-2332	160	13	spain	spain	PROPN
issue-2332	160	14	gap	gap	NOUN
issue-2332	160	15	-	-	PUNCT
issue-2332	160	16	filling	fill	VERB
issue-2332	160	17	4.0	4.0	NUM
issue-2332	160	18	%	%	NOUN
issue-2332	160	19	27	27	NUM
issue-2332	160	20	%	%	NOUN
issue-2332	160	21	4	4	NUM
issue-2332	160	22	n.a	n.a	PROPN
issue-2332	160	23	.	.	PROPN
issue-2332	160	24	sweden	sweden	PROPN
issue-2332	160	25	revenue	revenue	PROPN
issue-2332	160	26	/	/	SYM
issue-2332	160	27	cost	cost	VERB
issue-2332	160	28	4.4	4.4	NUM
issue-2332	160	29	%	%	NOUN
issue-2332	160	30	10	10	NUM
issue-2332	160	31	%	%	NOUN
issue-2332	160	32	municipalities	municipality	NOUN
issue-2332	160	33	,	,	PUNCT
issue-2332	160	34	4	4	NUM
issue-2332	160	35	%	%	NOUN
issue-2332	160	36	counties	county	NOUN
issue-2332	160	37	2	2	NUM
issue-2332	160	38	for	for	ADP
issue-2332	160	39	municipalities	municipality	NOUN
issue-2332	160	40	(	(	PUNCT
issue-2332	160	41	cost	cost	NOUN
issue-2332	160	42	and	and	CCONJ
issue-2332	160	43	revenue	revenue	NOUN
issue-2332	160	44	)	)	PUNCT
issue-2332	160	45	,	,	PUNCT
issue-2332	160	46	2	2	NUM
issue-2332	160	47	for	for	ADP
issue-2332	160	48	counties	county	NOUN
issue-2332	160	49	for	for	ADP
issue-2332	160	50	revenue	revenue	NOUN
issue-2332	160	51	component	component	NOUN
issue-2332	160	52	:	:	PUNCT
issue-2332	160	53	95	95	NUM
issue-2332	160	54	%	%	NOUN
issue-2332	160	55	for	for	ADP
issue-2332	160	56	municipalities	municipality	NOUN
issue-2332	160	57	,	,	PUNCT
issue-2332	160	58	90	90	NUM
issue-2332	160	59	%	%	NOUN
issue-2332	160	60	for	for	ADP
issue-2332	160	61	county	county	NOUN
issue-2332	160	62	councils	council	NOUN
issue-2332	160	63	.	.	PUNCT
issue-2332	161	1	source	source	NOUN
issue-2332	161	2	:	:	PUNCT
issue-2332	161	3	dougherty	dougherty	PROPN
issue-2332	161	4	&	&	CCONJ
issue-2332	161	5	forman	forman	PROPN
issue-2332	161	6	,	,	PUNCT
issue-2332	161	7	2021	2021	NUM
issue-2332	161	8	baltic	baltic	PROPN
issue-2332	161	9	journal	journal	PROPN
issue-2332	161	10	of	of	ADP
issue-2332	161	11	economic	economic	ADJ
issue-2332	161	12	studies	study	NOUN
issue-2332	161	13	254	254	NUM
issue-2332	161	14	vol	vol	NOUN
issue-2332	161	15	.	.	PUNCT
issue-2332	162	1	10	10	NUM
issue-2332	162	2	no	no	NOUN
issue-2332	162	3	.	.	NOUN
issue-2332	162	4	1	1	NUM
issue-2332	162	5	,	,	PUNCT
issue-2332	162	6	2024	2024	NUM
issue-2332	162	7	dependence	dependence	NOUN
issue-2332	162	8	"	"	PUNCT
issue-2332	162	9	of	of	ADP
issue-2332	162	10	the	the	DET
issue-2332	162	11	hromadas	hromada	NOUN
issue-2332	162	12	on	on	ADP
issue-2332	162	13	centralised	centralised	ADJ
issue-2332	162	14	distribution	distribution	NOUN
issue-2332	162	15	.	.	PUNCT
issue-2332	163	1	this	this	PRON
issue-2332	163	2	raises	raise	VERB
issue-2332	163	3	the	the	DET
issue-2332	163	4	question	question	NOUN
issue-2332	163	5	of	of	ADP
issue-2332	163	6	whether	whether	SCONJ
issue-2332	163	7	the	the	DET
issue-2332	163	8	equalisation	equalisation	NOUN
issue-2332	163	9	system	system	NOUN
issue-2332	163	10	should	should	AUX
issue-2332	163	11	be	be	AUX
issue-2332	163	12	reinstated	reinstate	VERB
issue-2332	163	13	in	in	ADP
issue-2332	163	14	ukraine	ukraine	NOUN
issue-2332	163	15	.	.	PUNCT
issue-2332	164	1	taking	take	VERB
issue-2332	164	2	into	into	ADP
issue-2332	164	3	account	account	NOUN
issue-2332	164	4	that	that	SCONJ
issue-2332	164	5	the	the	DET
issue-2332	164	6	main	main	ADJ
issue-2332	164	7	function	function	NOUN
issue-2332	164	8	of	of	ADP
issue-2332	164	9	the	the	DET
issue-2332	164	10	equalisation	equalisation	NOUN
issue-2332	164	11	system	system	NOUN
issue-2332	164	12	in	in	ADP
issue-2332	164	13	western	western	ADJ
issue-2332	164	14	countries	country	NOUN
issue-2332	164	15	is	be	AUX
issue-2332	164	16	to	to	PART
issue-2332	164	17	eliminate	eliminate	VERB
issue-2332	164	18	inequalities	inequality	NOUN
issue-2332	164	19	that	that	PRON
issue-2332	164	20	prevent	prevent	VERB
issue-2332	164	21	access	access	NOUN
issue-2332	164	22	to	to	ADP
issue-2332	164	23	public	public	ADJ
issue-2332	164	24	services	service	NOUN
issue-2332	164	25	at	at	ADP
issue-2332	164	26	the	the	DET
issue-2332	164	27	local	local	ADJ
issue-2332	164	28	level	level	NOUN
issue-2332	164	29	,	,	PUNCT
issue-2332	164	30	in	in	ADP
issue-2332	164	31	ukraine	ukraine	NOUN
issue-2332	164	32	it	it	PRON
issue-2332	164	33	is	be	AUX
issue-2332	164	34	advisable	advisable	ADJ
issue-2332	164	35	to	to	PART
issue-2332	164	36	define	define	VERB
issue-2332	164	37	more	more	ADV
issue-2332	164	38	clearly	clearly	ADV
issue-2332	164	39	the	the	DET
issue-2332	164	40	own	own	ADJ
issue-2332	164	41	and	and	CCONJ
issue-2332	164	42	delegated	delegate	VERB
issue-2332	164	43	powers	power	NOUN
issue-2332	164	44	of	of	ADP
issue-2332	164	45	local	local	ADJ
issue-2332	164	46	authorities	authority	NOUN
issue-2332	164	47	,	,	PUNCT
issue-2332	164	48	the	the	DET
issue-2332	164	49	financial	financial	ADJ
issue-2332	164	50	resources	resource	NOUN
issue-2332	164	51	to	to	PART
issue-2332	164	52	ensure	ensure	VERB
issue-2332	164	53	these	these	DET
issue-2332	164	54	powers	power	NOUN
issue-2332	164	55	,	,	PUNCT
issue-2332	164	56	and	and	CCONJ
issue-2332	164	57	to	to	PART
issue-2332	164	58	establish	establish	VERB
issue-2332	164	59	them	they	PRON
issue-2332	164	60	at	at	ADP
issue-2332	164	61	the	the	DET
issue-2332	164	62	legislative	legislative	ADJ
issue-2332	164	63	level	level	NOUN
issue-2332	164	64	.	.	PUNCT
issue-2332	165	1	also	also	ADV
issue-2332	165	2	,	,	PUNCT
issue-2332	165	3	according	accord	VERB
issue-2332	165	4	to	to	ADP
issue-2332	165	5	the	the	DET
issue-2332	165	6	authors	author	NOUN
issue-2332	165	7	,	,	PUNCT
issue-2332	165	8	ukraine	ukraine	PROPN
issue-2332	165	9	should	should	AUX
issue-2332	165	10	introduce	introduce	VERB
issue-2332	165	11	untargeted	untargeted	ADJ
issue-2332	165	12	equalisation	equalisation	NOUN
issue-2332	165	13	transfers	transfer	NOUN
issue-2332	165	14	that	that	PRON
issue-2332	165	15	would	would	AUX
issue-2332	165	16	give	give	VERB
issue-2332	165	17	local	local	ADJ
issue-2332	165	18	governments	government	NOUN
issue-2332	165	19	more	more	ADV
issue-2332	165	20	fiscal	fiscal	ADJ
issue-2332	165	21	autonomy	autonomy	NOUN
issue-2332	165	22	,	,	PUNCT
issue-2332	165	23	using	use	VERB
issue-2332	165	24	the	the	DET
issue-2332	165	25	experience	experience	NOUN
issue-2332	165	26	of	of	ADP
issue-2332	165	27	eu	eu	PROPN
issue-2332	165	28	countries	country	NOUN
issue-2332	165	29	.	.	PUNCT
issue-2332	166	1	the	the	DET
issue-2332	166	2	existing	exist	VERB
issue-2332	166	3	tools	tool	NOUN
issue-2332	166	4	for	for	ADP
issue-2332	166	5	building	build	VERB
issue-2332	166	6	equalisation	equalisation	NOUN
issue-2332	166	7	formulas	formula	NOUN
issue-2332	166	8	are	be	AUX
issue-2332	166	9	not	not	PART
issue-2332	166	10	always	always	ADV
issue-2332	166	11	up	up	ADP
issue-2332	166	12	-	-	PUNCT
issue-2332	166	13	to	to	ADP
issue-2332	166	14	-	-	PUNCT
issue-2332	166	15	date	date	NOUN
issue-2332	166	16	and	and	CCONJ
issue-2332	166	17	sometimes	sometimes	ADV
issue-2332	166	18	contribute	contribute	VERB
issue-2332	166	19	to	to	ADP
issue-2332	166	20	unrealistic	unrealistic	ADJ
issue-2332	166	21	and	and	CCONJ
issue-2332	166	22	unjustified	unjustified	ADJ
issue-2332	166	23	revenue	revenue	NOUN
issue-2332	166	24	planning	planning	NOUN
issue-2332	166	25	for	for	ADP
issue-2332	166	26	local	local	ADJ
issue-2332	166	27	governments	government	NOUN
issue-2332	166	28	to	to	PART
issue-2332	166	29	fulfil	fulfil	VERB
issue-2332	166	30	their	their	PRON
issue-2332	166	31	own	own	ADJ
issue-2332	166	32	responsibilities	responsibility	NOUN
issue-2332	166	33	.	.	PUNCT
issue-2332	167	1	thus	thus	ADV
issue-2332	167	2	,	,	PUNCT
issue-2332	167	3	it	it	PRON
issue-2332	167	4	is	be	AUX
issue-2332	167	5	advisable	advisable	ADJ
issue-2332	167	6	to	to	PART
issue-2332	167	7	improve	improve	VERB
issue-2332	167	8	the	the	DET
issue-2332	167	9	horizontal	horizontal	ADJ
issue-2332	167	10	equalisation	equalisation	NOUN
issue-2332	167	11	formulas	formula	NOUN
issue-2332	167	12	:	:	PUNCT
issue-2332	167	13	–	–	PUNCT
issue-2332	167	14	to	to	PART
issue-2332	167	15	consider	consider	VERB
issue-2332	167	16	taking	take	VERB
issue-2332	167	17	into	into	ADP
issue-2332	167	18	account	account	NOUN
issue-2332	167	19	all	all	DET
issue-2332	167	20	tax	tax	NOUN
issue-2332	167	21	revenues	revenue	NOUN
issue-2332	167	22	(	(	PUNCT
issue-2332	167	23	or	or	CCONJ
issue-2332	167	24	excluding	exclude	VERB
issue-2332	167	25	local	local	ADJ
issue-2332	167	26	taxes	taxis	NOUN
issue-2332	167	27	and	and	CCONJ
issue-2332	167	28	fees	fee	NOUN
issue-2332	167	29	)	)	PUNCT
issue-2332	167	30	,	,	PUNCT
issue-2332	167	31	as	as	SCONJ
issue-2332	167	32	there	there	PRON
issue-2332	167	33	are	be	VERB
issue-2332	167	34	hromadas	hromada	NOUN
issue-2332	167	35	that	that	PRON
issue-2332	167	36	have	have	VERB
issue-2332	167	37	other	other	ADJ
issue-2332	167	38	resources	resource	NOUN
issue-2332	167	39	and	and	CCONJ
issue-2332	167	40	still	still	ADV
issue-2332	167	41	receive	receive	VERB
issue-2332	167	42	equalisation	equalisation	NOUN
issue-2332	167	43	grants	grant	NOUN
issue-2332	167	44	;	;	PUNCT
issue-2332	167	45	–	–	PUNCT
issue-2332	167	46	to	to	PART
issue-2332	167	47	raise	raise	VERB
issue-2332	167	48	the	the	DET
issue-2332	167	49	lower	low	ADJ
issue-2332	167	50	limit	limit	NOUN
issue-2332	167	51	of	of	ADP
issue-2332	167	52	the	the	DET
issue-2332	167	53	index	index	NOUN
issue-2332	167	54	for	for	ADP
issue-2332	167	55	determining	determine	VERB
issue-2332	167	56	the	the	DET
issue-2332	167	57	basic	basic	ADJ
issue-2332	167	58	subsidy	subsidy	NOUN
issue-2332	167	59	,	,	PUNCT
issue-2332	167	60	and	and	CCONJ
issue-2332	167	61	direct	direct	VERB
issue-2332	167	62	the	the	DET
issue-2332	167	63	basic	basic	ADJ
issue-2332	167	64	subsidy	subsidy	NOUN
issue-2332	167	65	to	to	ADP
issue-2332	167	66	the	the	DET
issue-2332	167	67	budgets	budget	NOUN
issue-2332	167	68	in	in	ADP
issue-2332	167	69	full	full	ADJ
issue-2332	167	70	(	(	PUNCT
issue-2332	167	71	the	the	DET
issue-2332	167	72	current	current	ADJ
issue-2332	167	73	norm	norm	NOUN
issue-2332	167	74	is	be	AUX
issue-2332	167	75	80	80	NUM
issue-2332	167	76	%	%	NOUN
issue-2332	167	77	)	)	PUNCT
issue-2332	167	78	;	;	PUNCT
issue-2332	167	79	–	–	PUNCT
issue-2332	167	80	to	to	PART
issue-2332	167	81	direct	direct	VERB
issue-2332	167	82	a	a	DET
issue-2332	167	83	reverse	reverse	ADJ
issue-2332	167	84	subsidy	subsidy	NOUN
issue-2332	167	85	to	to	ADP
issue-2332	167	86	the	the	DET
issue-2332	167	87	state	state	NOUN
issue-2332	167	88	budget	budget	NOUN
issue-2332	167	89	at	at	ADP
issue-2332	167	90	a	a	DET
issue-2332	167	91	level	level	NOUN
issue-2332	167	92	not	not	PART
issue-2332	167	93	exceeding	exceed	VERB
issue-2332	167	94	20.5	20.5	NUM
issue-2332	167	95	%	%	NOUN
issue-2332	167	96	(	(	PUNCT
issue-2332	167	97	the	the	DET
issue-2332	167	98	current	current	ADJ
issue-2332	167	99	norm	norm	NOUN
issue-2332	167	100	is	be	AUX
issue-2332	167	101	50	50	NUM
issue-2332	167	102	%	%	NOUN
issue-2332	167	103	of	of	ADP
issue-2332	167	104	the	the	DET
issue-2332	167	105	amount	amount	NOUN
issue-2332	167	106	exceeding	exceed	VERB
issue-2332	167	107	the	the	DET
issue-2332	167	108	value	value	NOUN
issue-2332	167	109	of	of	ADP
issue-2332	167	110	such	such	DET
issue-2332	167	111	an	an	DET
issue-2332	167	112	index	index	NOUN
issue-2332	167	113	of	of	ADP
issue-2332	167	114	1.1	1.1	NUM
issue-2332	167	115	)	)	PUNCT
issue-2332	167	116	.	.	PUNCT
issue-2332	168	1	one	one	NUM
issue-2332	168	2	of	of	ADP
issue-2332	168	3	the	the	DET
issue-2332	168	4	problems	problem	NOUN
issue-2332	168	5	of	of	ADP
issue-2332	168	6	the	the	DET
issue-2332	168	7	equalisation	equalisation	NOUN
issue-2332	168	8	mechanism	mechanism	NOUN
issue-2332	168	9	is	be	AUX
issue-2332	168	10	the	the	DET
issue-2332	168	11	reduction	reduction	NOUN
issue-2332	168	12	of	of	ADP
issue-2332	168	13	tax	tax	NOUN
issue-2332	168	14	efforts	effort	NOUN
issue-2332	168	15	of	of	ADP
issue-2332	168	16	local	local	ADJ
issue-2332	168	17	authorities	authority	NOUN
issue-2332	168	18	to	to	PART
issue-2332	168	19	fill	fill	VERB
issue-2332	168	20	budgets	budget	NOUN
issue-2332	168	21	.	.	PUNCT
issue-2332	169	1	hence	hence	ADV
issue-2332	169	2	,	,	PUNCT
issue-2332	169	3	it	it	PRON
issue-2332	169	4	is	be	AUX
issue-2332	169	5	advisable	advisable	ADJ
issue-2332	169	6	to	to	PART
issue-2332	169	7	develop	develop	VERB
issue-2332	169	8	levels	level	NOUN
issue-2332	169	9	of	of	ADP
issue-2332	169	10	responsibility	responsibility	NOUN
issue-2332	169	11	of	of	ADP
issue-2332	169	12	officials	official	NOUN
issue-2332	169	13	at	at	ADP
issue-2332	169	14	the	the	DET
issue-2332	169	15	state	state	NOUN
issue-2332	169	16	level	level	NOUN
issue-2332	169	17	for	for	ADP
issue-2332	169	18	violations	violation	NOUN
issue-2332	169	19	of	of	ADP
issue-2332	169	20	budget	budget	NOUN
issue-2332	169	21	and	and	CCONJ
issue-2332	169	22	tax	tax	NOUN
issue-2332	169	23	legislation	legislation	NOUN
issue-2332	169	24	in	in	ADP
issue-2332	169	25	terms	term	NOUN
issue-2332	169	26	of	of	ADP
issue-2332	169	27	filling	fill	VERB
issue-2332	169	28	local	local	ADJ
issue-2332	169	29	budgets	budget	NOUN
issue-2332	169	30	.	.	PUNCT
issue-2332	170	1	4	4	X
issue-2332	170	2	.	.	X
issue-2332	170	3	conclusions	conclusion	NOUN
issue-2332	170	4	positive	positive	ADJ
issue-2332	170	5	results	result	NOUN
issue-2332	170	6	of	of	ADP
issue-2332	170	7	the	the	DET
issue-2332	170	8	implementation	implementation	NOUN
issue-2332	170	9	of	of	ADP
issue-2332	170	10	decentralisation	decentralisation	NOUN
issue-2332	170	11	at	at	ADP
issue-2332	170	12	the	the	DET
issue-2332	170	13	local	local	ADJ
issue-2332	170	14	level	level	NOUN
issue-2332	170	15	include	include	VERB
issue-2332	170	16	the	the	DET
issue-2332	170	17	expansion	expansion	NOUN
issue-2332	170	18	of	of	ADP
issue-2332	170	19	the	the	DET
issue-2332	170	20	powers	power	NOUN
issue-2332	170	21	of	of	ADP
issue-2332	170	22	local	local	ADJ
issue-2332	170	23	governments	government	NOUN
issue-2332	170	24	,	,	PUNCT
issue-2332	170	25	the	the	DET
issue-2332	170	26	regulation	regulation	NOUN
issue-2332	170	27	of	of	ADP
issue-2332	170	28	direct	direct	ADJ
issue-2332	170	29	intergovernmental	intergovernmental	ADJ
issue-2332	170	30	relations	relation	NOUN
issue-2332	170	31	,	,	PUNCT
issue-2332	170	32	the	the	DET
issue-2332	170	33	differentiation	differentiation	NOUN
issue-2332	170	34	of	of	ADP
issue-2332	170	35	taxes	taxis	NOUN
issue-2332	170	36	and	and	CCONJ
issue-2332	170	37	fees	fee	NOUN
issue-2332	170	38	between	between	ADP
issue-2332	170	39	different	different	ADJ
issue-2332	170	40	levels	level	NOUN
issue-2332	170	41	of	of	ADP
issue-2332	170	42	the	the	DET
issue-2332	170	43	budget	budget	NOUN
issue-2332	170	44	,	,	PUNCT
issue-2332	170	45	the	the	DET
issue-2332	170	46	introduction	introduction	NOUN
issue-2332	170	47	of	of	ADP
issue-2332	170	48	infra	infra	NOUN
issue-2332	170	49	structure	structure	NOUN
issue-2332	170	50	subsidies	subsidy	NOUN
issue-2332	170	51	,	,	PUNCT
issue-2332	170	52	a	a	DET
issue-2332	170	53	significant	significant	ADJ
issue-2332	170	54	increase	increase	NOUN
issue-2332	170	55	in	in	ADP
issue-2332	170	56	the	the	DET
issue-2332	170	57	interest	interest	NOUN
issue-2332	170	58	of	of	ADP
issue-2332	170	59	international	international	ADJ
issue-2332	170	60	donors	donor	NOUN
issue-2332	170	61	in	in	ADP
issue-2332	170	62	providing	provide	VERB
issue-2332	170	63	grant	grant	NOUN
issue-2332	170	64	support	support	NOUN
issue-2332	170	65	to	to	ADP
issue-2332	170	66	newly	newly	ADV
issue-2332	170	67	established	establish	VERB
issue-2332	170	68	hromadas	hromada	NOUN
issue-2332	170	69	,	,	PUNCT
issue-2332	170	70	etc	etc	X
issue-2332	170	71	.	.	X
issue-2332	170	72	thus	thus	ADV
issue-2332	170	73	,	,	PUNCT
issue-2332	170	74	the	the	DET
issue-2332	170	75	current	current	ADJ
issue-2332	170	76	state	state	NOUN
issue-2332	170	77	of	of	ADP
issue-2332	170	78	implementation	implementation	NOUN
issue-2332	170	79	of	of	ADP
issue-2332	170	80	the	the	DET
issue-2332	170	81	principles	principle	NOUN
issue-2332	170	82	of	of	ADP
issue-2332	170	83	decentralisation	decentralisation	NOUN
issue-2332	170	84	in	in	ADP
issue-2332	170	85	ukraine	ukraine	PROPN
issue-2332	170	86	shows	show	VERB
issue-2332	170	87	positive	positive	ADJ
issue-2332	170	88	dynamics	dynamic	NOUN
issue-2332	170	89	,	,	PUNCT
issue-2332	170	90	both	both	CCONJ
issue-2332	170	91	at	at	ADP
issue-2332	170	92	the	the	DET
issue-2332	170	93	level	level	NOUN
issue-2332	170	94	of	of	ADP
issue-2332	170	95	local	local	ADJ
issue-2332	170	96	government	government	NOUN
issue-2332	170	97	bodies	body	NOUN
issue-2332	170	98	and	and	CCONJ
issue-2332	170	99	their	their	PRON
issue-2332	170	100	financial	financial	ADJ
issue-2332	170	101	support	support	NOUN
issue-2332	170	102	.	.	PUNCT
issue-2332	171	1	however	however	ADV
issue-2332	171	2	,	,	PUNCT
issue-2332	171	3	there	there	PRON
issue-2332	171	4	are	be	VERB
issue-2332	171	5	certain	certain	ADJ
issue-2332	171	6	problems	problem	NOUN
issue-2332	171	7	with	with	ADP
issue-2332	171	8	the	the	DET
issue-2332	171	9	legislation	legislation	NOUN
issue-2332	171	10	regulating	regulate	VERB
issue-2332	171	11	the	the	DET
issue-2332	171	12	administrative	administrative	ADJ
issue-2332	171	13	-	-	PUNCT
issue-2332	171	14	territorial	territorial	ADJ
issue-2332	171	15	system	system	NOUN
issue-2332	171	16	,	,	PUNCT
issue-2332	171	17	it	it	PRON
issue-2332	171	18	is	be	AUX
issue-2332	171	19	expedient	expedient	ADJ
issue-2332	171	20	to	to	PART
issue-2332	171	21	establish	establish	VERB
issue-2332	171	22	the	the	DET
issue-2332	171	23	internal	internal	ADJ
issue-2332	171	24	structure	structure	NOUN
issue-2332	171	25	of	of	ADP
issue-2332	171	26	local	local	ADJ
issue-2332	171	27	self	self	NOUN
issue-2332	171	28	-	-	PUNCT
issue-2332	171	29	government	government	NOUN
issue-2332	171	30	and	and	CCONJ
issue-2332	171	31	resolve	resolve	VERB
issue-2332	171	32	issues	issue	NOUN
issue-2332	171	33	of	of	ADP
issue-2332	171	34	local	local	ADJ
issue-2332	171	35	state	state	NOUN
issue-2332	171	36	administration	administration	NOUN
issue-2332	171	37	.	.	PUNCT
issue-2332	172	1	therefore	therefore	ADV
issue-2332	172	2	,	,	PUNCT
issue-2332	172	3	given	give	VERB
issue-2332	172	4	the	the	DET
issue-2332	172	5	insignificant	insignificant	ADJ
issue-2332	172	6	influence	influence	NOUN
issue-2332	172	7	of	of	ADP
issue-2332	172	8	local	local	ADJ
issue-2332	172	9	governments	government	NOUN
issue-2332	172	10	on	on	ADP
issue-2332	172	11	local	local	ADJ
issue-2332	172	12	tax	tax	NOUN
issue-2332	172	13	revenues	revenue	NOUN
issue-2332	172	14	,	,	PUNCT
issue-2332	172	15	it	it	PRON
issue-2332	172	16	is	be	AUX
issue-2332	172	17	advisable	advisable	ADJ
issue-2332	172	18	to	to	PART
issue-2332	172	19	improve	improve	VERB
issue-2332	172	20	the	the	DET
issue-2332	172	21	current	current	ADJ
issue-2332	172	22	legislation	legislation	NOUN
issue-2332	172	23	regulating	regulate	VERB
issue-2332	172	24	local	local	ADJ
issue-2332	172	25	tax	tax	NOUN
issue-2332	172	26	revenues	revenue	NOUN
issue-2332	172	27	.	.	PUNCT
issue-2332	173	1	recent	recent	ADJ
issue-2332	173	2	practice	practice	NOUN
issue-2332	173	3	shows	show	VERB
issue-2332	173	4	that	that	SCONJ
issue-2332	173	5	decentralisation	decentralisation	NOUN
issue-2332	173	6	at	at	ADP
issue-2332	173	7	the	the	DET
issue-2332	173	8	local	local	ADJ
issue-2332	173	9	level	level	NOUN
issue-2332	173	10	has	have	VERB
issue-2332	173	11	some	some	DET
issue-2332	173	12	positive	positive	ADJ
issue-2332	173	13	trends	trend	NOUN
issue-2332	173	14	,	,	PUNCT
issue-2332	173	15	and	and	CCONJ
issue-2332	173	16	further	further	ADJ
issue-2332	173	17	reform	reform	NOUN
issue-2332	173	18	of	of	ADP
issue-2332	173	19	local	local	ADJ
issue-2332	173	20	authorities	authority	NOUN
issue-2332	173	21	,	,	PUNCT
issue-2332	173	22	improvement	improvement	NOUN
issue-2332	173	23	of	of	ADP
issue-2332	173	24	legislation	legislation	NOUN
issue-2332	173	25	and	and	CCONJ
issue-2332	173	26	regulation	regulation	NOUN
issue-2332	173	27	of	of	ADP
issue-2332	173	28	local	local	ADJ
issue-2332	173	29	budget	budget	NOUN
issue-2332	173	30	revenues	revenue	NOUN
issue-2332	173	31	and	and	CCONJ
issue-2332	173	32	their	their	PRON
issue-2332	173	33	autonomy	autonomy	NOUN
issue-2332	173	34	will	will	AUX
issue-2332	173	35	contribute	contribute	VERB
issue-2332	173	36	to	to	ADP
issue-2332	173	37	positive	positive	ADJ
issue-2332	173	38	changes	change	NOUN
issue-2332	173	39	not	not	PART
issue-2332	173	40	only	only	ADV
issue-2332	173	41	at	at	ADP
issue-2332	173	42	the	the	DET
issue-2332	173	43	level	level	NOUN
issue-2332	173	44	of	of	ADP
issue-2332	173	45	a	a	DET
issue-2332	173	46	particular	particular	ADJ
issue-2332	173	47	region	region	NOUN
issue-2332	173	48	but	but	CCONJ
issue-2332	173	49	also	also	ADV
issue-2332	173	50	in	in	ADP
issue-2332	173	51	the	the	DET
issue-2332	173	52	country	country	NOUN
issue-2332	173	53	as	as	ADP
issue-2332	173	54	a	a	DET
issue-2332	173	55	whole	whole	NOUN
issue-2332	173	56	.	.	PUNCT
issue-2332	174	1	references	reference	NOUN
issue-2332	174	2	:	:	PUNCT
issue-2332	174	3	blöchliger	blöchliger	NOUN
issue-2332	174	4	,	,	PUNCT
issue-2332	174	5	h.	h.	PROPN
issue-2332	174	6	and	and	CCONJ
issue-2332	174	7	j.	j.	PROPN
issue-2332	174	8	kim	kim	PROPN
issue-2332	174	9	(	(	PUNCT
issue-2332	174	10	eds	eds	PROPN
issue-2332	174	11	.	.	PUNCT
issue-2332	174	12	)	)	PUNCT
issue-2332	175	1	(	(	PUNCT
issue-2332	175	2	2016	2016	NUM
issue-2332	175	3	)	)	PUNCT
issue-2332	175	4	.	.	PUNCT
issue-2332	176	1	fiscal	fiscal	ADJ
issue-2332	176	2	federalism	federalism	NOUN
issue-2332	176	3	2016	2016	NUM
issue-2332	176	4	:	:	PUNCT
issue-2332	176	5	making	make	VERB
issue-2332	176	6	decentralisation	decentralisation	NOUN
issue-2332	176	7	work	work	NOUN
issue-2332	176	8	,	,	PUNCT
issue-2332	176	9	oecd	oecd	PROPN
issue-2332	176	10	publishing	publishing	PROPN
issue-2332	176	11	,	,	PUNCT
issue-2332	176	12	paris	paris	PROPN
issue-2332	176	13	.	.	PUNCT
issue-2332	177	1	doi	doi	NOUN
issue-2332	177	2	:	:	PUNCT
issue-2332	177	3	https://doi.org/10.1787/9789264254053-en	https://doi.org/10.1787/9789264254053-en	NOUN
issue-2332	177	4	pylypenko	pylypenko	ADJ
issue-2332	177	5	,	,	PUNCT
issue-2332	177	6	ya	ya	PROPN
issue-2332	177	7	.	.	PUNCT
issue-2332	178	1	(	(	PUNCT
issue-2332	178	2	2018	2018	NUM
issue-2332	178	3	)	)	PUNCT
issue-2332	178	4	.	.	PUNCT
issue-2332	179	1	budgetary	budgetary	ADJ
issue-2332	179	2	decentralization	decentralization	NOUN
issue-2332	179	3	in	in	ADP
issue-2332	179	4	ukraine	ukraine	NOUN
issue-2332	179	5	:	:	PUNCT
issue-2332	179	6	current	current	ADJ
issue-2332	179	7	state	state	NOUN
issue-2332	179	8	and	and	CCONJ
issue-2332	179	9	prospects	prospect	NOUN
issue-2332	179	10	of	of	ADP
issue-2332	179	11	development	development	NOUN
issue-2332	179	12	.	.	PUNCT
issue-2332	180	1	scientific	scientific	ADJ
issue-2332	180	2	notes	note	NOUN
issue-2332	180	3	of	of	ADP
issue-2332	180	4	taurida	taurida	PROPN
issue-2332	180	5	national	national	PROPN
issue-2332	180	6	v.i	v.i	PROPN
issue-2332	180	7	.	.	PROPN
issue-2332	180	8	vernadsky	vernadsky	PROPN
issue-2332	180	9	university	university	PROPN
issue-2332	180	10	.	.	PUNCT
issue-2332	181	1	series	series	PROPN
issue-2332	181	2	:	:	PUNCT
issue-2332	181	3	public	public	ADJ
issue-2332	181	4	administration	administration	NOUN
issue-2332	181	5	,	,	PUNCT
issue-2332	181	6	vol	vol	NOUN
issue-2332	181	7	.	.	PROPN
issue-2332	181	8	5	5	NUM
issue-2332	181	9	.	.	X
issue-2332	181	10	available	available	ADJ
issue-2332	181	11	at	at	ADP
issue-2332	181	12	:	:	PUNCT
issue-2332	181	13	http://www.pubadm.vernadskyjournals.in.ua/journals/2018/5_2018/41.pdf	http://www.pubadm.vernadskyjournals.in.ua/journals/2018/5_2018/41.pdf	VERB
issue-2332	181	14	the	the	DET
issue-2332	181	15	law	law	NOUN
issue-2332	181	16	of	of	ADP
issue-2332	181	17	ukraine	ukraine	NOUN
issue-2332	181	18	"	"	PUNCT
issue-2332	181	19	on	on	ADP
issue-2332	181	20	local	local	ADJ
issue-2332	181	21	self	self	NOUN
issue-2332	181	22	-	-	PUNCT
issue-2332	181	23	government	government	NOUN
issue-2332	181	24	in	in	ADP
issue-2332	181	25	ukraine	ukraine	NOUN
issue-2332	181	26	"	"	PUNCT
issue-2332	181	27	no	no	INTJ
issue-2332	181	28	.	.	PUNCT
issue-2332	182	1	280/97	280/97	NUM
issue-2332	182	2	.	.	PUNCT
issue-2332	183	1	available	available	ADJ
issue-2332	183	2	at	at	ADP
issue-2332	183	3	:	:	PUNCT
issue-2332	183	4	https://zakon.rada.gov.ua/	https://zakon.rada.gov.ua/	PROPN
issue-2332	183	5	laws	law	NOUN
issue-2332	183	6	/	/	SYM
issue-2332	183	7	show/280/97-%d0%b2%d1%80	show/280/97-%d0%b2%d1%80	PROPN
issue-2332	183	8	/	/	SYM
issue-2332	183	9	ed20200301#text	ed20200301#text	NOUN
issue-2332	183	10	european	european	ADJ
issue-2332	183	11	charter	charter	NOUN
issue-2332	183	12	of	of	ADP
issue-2332	183	13	local	local	ADJ
issue-2332	183	14	self	self	NOUN
issue-2332	183	15	-	-	PUNCT
issue-2332	183	16	government	government	NOUN
issue-2332	183	17	(	(	PUNCT
issue-2332	183	18	ets	et	NOUN
issue-2332	183	19	no	no	INTJ
issue-2332	183	20	.	.	NOUN
issue-2332	183	21	122	122	NUM
issue-2332	183	22	)	)	PUNCT
issue-2332	183	23	.	.	PUNCT
issue-2332	184	1	strasbourg	strasbourg	PROPN
issue-2332	184	2	15/10/1985	15/10/1985	NUM
issue-2332	184	3	.	.	PUNCT
issue-2332	185	1	available	available	ADJ
issue-2332	185	2	at	at	ADP
issue-2332	185	3	:	:	PUNCT
issue-2332	185	4	https://www.coe.int/en/web/conventions/full-list?module=treaty-detail&treatynum=122	https://www.coe.int/en/web/conventions/full-list?module=treaty-detail&treatynum=122	NOUN
issue-2332	185	5	the	the	DET
issue-2332	185	6	order	order	NOUN
issue-2332	185	7	of	of	ADP
issue-2332	185	8	the	the	DET
issue-2332	185	9	cabinet	cabinet	NOUN
issue-2332	185	10	of	of	ADP
issue-2332	185	11	ministers	minister	NOUN
issue-2332	185	12	of	of	ADP
issue-2332	185	13	ukraine	ukraine	NOUN
issue-2332	185	14	"	"	PUNCT
issue-2332	185	15	on	on	ADP
issue-2332	185	16	approval	approval	NOUN
issue-2332	185	17	of	of	ADP
issue-2332	185	18	the	the	DET
issue-2332	185	19	concept	concept	NOUN
issue-2332	185	20	of	of	ADP
issue-2332	185	21	reforming	reform	VERB
issue-2332	185	22	local	local	ADJ
issue-2332	185	23	selfgovernment	selfgovernment	NOUN
issue-2332	185	24	and	and	CCONJ
issue-2332	185	25	territorial	territorial	ADJ
issue-2332	185	26	organisation	organisation	NOUN
issue-2332	185	27	of	of	ADP
issue-2332	185	28	power	power	NOUN
issue-2332	185	29	in	in	ADP
issue-2332	185	30	ukraine	ukraine	NOUN
issue-2332	185	31	"	"	PUNCT
issue-2332	185	32	(	(	PUNCT
issue-2332	185	33	prescription	prescription	VERB
issue-2332	185	34	no	no	INTJ
issue-2332	185	35	.	.	NOUN
issue-2332	186	1	333	333	NUM
issue-2332	186	2	-	-	SYM
issue-2332	186	3	р	р	NOUN
issue-2332	186	4	)	)	PUNCT
issue-2332	186	5	.	.	PUNCT
issue-2332	187	1	kyiv	kyiv	PROPN
issue-2332	187	2	,	,	PUNCT
issue-2332	187	3	01.04.2014	01.04.2014	PRON
issue-2332	187	4	.	.	PUNCT
issue-2332	187	5	available	available	ADJ
issue-2332	187	6	at	at	ADP
issue-2332	187	7	:	:	PUNCT
issue-2332	187	8	https://zakon.rada.gov.ua/laws/show/333-2014-%d1%80#text	https://zakon.rada.gov.ua/laws/show/333-2014-%d1%80#text	PROPN
issue-2332	187	9	the	the	DET
issue-2332	187	10	law	law	NOUN
issue-2332	187	11	of	of	ADP
issue-2332	187	12	ukraine	ukraine	NOUN
issue-2332	187	13	"	"	PUNCT
issue-2332	187	14	on	on	ADP
issue-2332	187	15	voluntary	voluntary	ADJ
issue-2332	187	16	amalgamation	amalgamation	NOUN
issue-2332	187	17	of	of	ADP
issue-2332	187	18	hromadas	hromadas	PROPN
issue-2332	187	19	"	"	PUNCT
issue-2332	187	20	no	no	NOUN
issue-2332	187	21	.	.	PUNCT
issue-2332	188	1	157/2015	157/2015	NUM
issue-2332	188	2	.	.	PUNCT
issue-2332	189	1	available	available	ADJ
issue-2332	189	2	at	at	ADP
issue-2332	189	3	:	:	PUNCT
issue-2332	189	4	https://zakon.rada.gov.ua/laws/show/157-19	https://zakon.rada.gov.ua/laws/show/157-19	PROPN
issue-2332	189	5	the	the	DET
issue-2332	189	6	decree	decree	NOUN
issue-2332	189	7	of	of	ADP
issue-2332	189	8	the	the	DET
issue-2332	189	9	cabinet	cabinet	NOUN
issue-2332	189	10	of	of	ADP
issue-2332	189	11	ministers	minister	NOUN
issue-2332	189	12	of	of	ADP
issue-2332	189	13	ukraine	ukraine	NOUN
issue-2332	189	14	"	"	PUNCT
issue-2332	189	15	on	on	ADP
issue-2332	189	16	amendments	amendment	NOUN
issue-2332	189	17	to	to	ADP
issue-2332	189	18	the	the	DET
issue-2332	189	19	methodology	methodology	NOUN
issue-2332	189	20	for	for	ADP
issue-2332	189	21	the	the	DET
issue-2332	189	22	formation	formation	NOUN
issue-2332	189	23	of	of	ADP
issue-2332	189	24	capable	capable	ADJ
issue-2332	189	25	hromadas	hromada	NOUN
issue-2332	189	26	"	"	PUNCT
issue-2332	189	27	(	(	PUNCT
issue-2332	189	28	decree	decree	NOUN
issue-2332	189	29	no	no	NOUN
issue-2332	189	30	.	.	PROPN
issue-2332	189	31	214	214	NUM
issue-2332	189	32	)	)	PUNCT
issue-2332	189	33	dated	date	VERB
issue-2332	189	34	08.04.2015	08.04.2015	NOUN
issue-2332	189	35	(	(	PUNCT
issue-2332	189	36	as	as	SCONJ
issue-2332	189	37	amended	amend	VERB
issue-2332	189	38	by	by	ADP
issue-2332	189	39	decree	decree	NOUN
issue-2332	189	40	no	no	NOUN
issue-2332	189	41	.	.	NOUN
issue-2332	189	42	3	3	NUM
issue-2332	189	43	24/12020	24/12020	NUM
issue-2332	189	44	)	)	PUNCT
issue-2332	189	45	.	.	PUNCT
issue-2332	190	1	available	available	ADJ
issue-2332	190	2	at	at	ADP
issue-2332	190	3	:	:	PUNCT
issue-2332	190	4	https://zakon.rada.gov.ua/laws/show/34-2020-%d0%bf	https://zakon.rada.gov.ua/laws/show/34-2020-%d0%bf	PROPN
issue-2332	190	5	ebinger	ebinger	PROPN
issue-2332	190	6	,	,	PUNCT
issue-2332	190	7	f.	f.	PROPN
issue-2332	190	8	,	,	PUNCT
issue-2332	190	9	kuhlmann	kuhlmann	PROPN
issue-2332	190	10	,	,	PUNCT
issue-2332	190	11	s.	s.	PROPN
issue-2332	190	12	,	,	PUNCT
issue-2332	190	13	&	&	CCONJ
issue-2332	190	14	bogumil	bogumil	PROPN
issue-2332	190	15	,	,	PUNCT
issue-2332	190	16	j.	j.	PROPN
issue-2332	190	17	(	(	PUNCT
issue-2332	190	18	2019	2019	NUM
issue-2332	190	19	)	)	PUNCT
issue-2332	190	20	.	.	PUNCT
issue-2332	191	1	territorial	territorial	ADJ
issue-2332	191	2	reforms	reform	NOUN
issue-2332	191	3	in	in	ADP
issue-2332	191	4	europe	europe	PROPN
issue-2332	191	5	:	:	PUNCT
issue-2332	191	6	effects	effect	NOUN
issue-2332	191	7	on	on	ADP
issue-2332	191	8	administrative	administrative	ADJ
issue-2332	191	9	performance	performance	NOUN
issue-2332	191	10	and	and	CCONJ
issue-2332	191	11	democratic	democratic	ADJ
issue-2332	191	12	participation	participation	NOUN
issue-2332	191	13	.	.	PUNCT
issue-2332	192	1	local	local	ADJ
issue-2332	192	2	government	government	NOUN
issue-2332	192	3	studies	study	NOUN
issue-2332	192	4	,	,	PUNCT
issue-2332	192	5	vol	vol	NOUN
issue-2332	192	6	.	.	PUNCT
issue-2332	192	7	45(1	45(1	PROPN
issue-2332	192	8	)	)	PUNCT
issue-2332	192	9	,	,	PUNCT
issue-2332	192	10	no	no	INTJ
issue-2332	192	11	.	.	NOUN
issue-2332	192	12	3	3	X
issue-2332	192	13	.	.	X
issue-2332	192	14	monitoring	monitor	VERB
issue-2332	192	15	the	the	DET
issue-2332	192	16	process	process	NOUN
issue-2332	192	17	of	of	ADP
issue-2332	192	18	power	power	NOUN
issue-2332	192	19	decentralization	decentralization	NOUN
issue-2332	192	20	and	and	CCONJ
issue-2332	192	21	local	local	ADJ
issue-2332	192	22	self	self	NOUN
issue-2332	192	23	-	-	PUNCT
issue-2332	192	24	government	government	NOUN
issue-2332	192	25	reform	reform	NOUN
issue-2332	192	26	(	(	PUNCT
issue-2332	192	27	2022	2022	NUM
issue-2332	192	28	)	)	PUNCT
issue-2332	192	29	.	.	PUNCT
issue-2332	193	1	available	available	ADJ
issue-2332	193	2	at	at	ADP
issue-2332	193	3	:	:	PUNCT
issue-2332	193	4	https://decentralization.gov.ua/mainmonitoring	https://decentralization.gov.ua/mainmonitore	VERB
issue-2332	193	5	baltic	baltic	ADJ
issue-2332	193	6	journal	journal	PROPN
issue-2332	193	7	of	of	ADP
issue-2332	193	8	economic	economic	ADJ
issue-2332	193	9	studies	study	NOUN
issue-2332	193	10	255	255	NUM
issue-2332	193	11	vol	vol	NOUN
issue-2332	193	12	.	.	PUNCT
issue-2332	194	1	10	10	NUM
issue-2332	194	2	no	no	NOUN
issue-2332	194	3	.	.	NOUN
issue-2332	195	1	1	1	NUM
issue-2332	195	2	,	,	PUNCT
issue-2332	195	3	2024	2024	NUM
issue-2332	195	4	budgets	budget	NOUN
issue-2332	195	5	of	of	ADP
issue-2332	195	6	hromadas	hromada	NOUN
issue-2332	195	7	of	of	ADP
issue-2332	195	8	ukraine	ukraine	NOUN
issue-2332	195	9	(	(	PUNCT
issue-2332	195	10	2023	2023	NUM
issue-2332	195	11	)	)	PUNCT
issue-2332	195	12	.	.	PUNCT
issue-2332	196	1	available	available	ADJ
issue-2332	196	2	at	at	ADP
issue-2332	196	3	:	:	PUNCT
issue-2332	196	4	https://public.tableau.com/app/profile/ulead/viz/	https://public.tableau.com/app/profile/ulead/viz/	NOUN
issue-2332	196	5	_	_	NOUN
issue-2332	196	6	16360623127390	16360623127390	NUM
issue-2332	196	7	/	/	SYM
issue-2332	196	8	sheet0	sheet0	NOUN
issue-2332	196	9	analysis	analysis	NOUN
issue-2332	196	10	of	of	ADP
issue-2332	196	11	the	the	DET
issue-2332	196	12	implementation	implementation	NOUN
issue-2332	196	13	of	of	ADP
issue-2332	196	14	local	local	ADJ
issue-2332	196	15	budgets	budget	NOUN
issue-2332	196	16	for	for	ADP
issue-2332	196	17	2022	2022	NUM
issue-2332	196	18	.	.	PUNCT
issue-2332	197	1	available	available	ADJ
issue-2332	197	2	at	at	ADP
issue-2332	197	3	:	:	PUNCT
issue-2332	197	4	https://decentralization.gov.ua/news/16105	https://decentralization.gov.ua/news/16105	NUM
issue-2332	197	5	the	the	DET
issue-2332	197	6	financial	financial	ADJ
issue-2332	197	7	capacity	capacity	NOUN
issue-2332	197	8	of	of	ADP
issue-2332	197	9	the	the	DET
issue-2332	197	10	budgets	budget	NOUN
issue-2332	197	11	of	of	ADP
issue-2332	197	12	the	the	DET
issue-2332	197	13	otg	otg	NOUN
issue-2332	197	14	.	.	PUNCT
issue-2332	198	1	calculation	calculation	NOUN
issue-2332	198	2	procedure	procedure	NOUN
issue-2332	198	3	/	/	SYM
issue-2332	198	4	decentralization	decentralization	NOUN
issue-2332	198	5	makes	make	VERB
issue-2332	198	6	it	it	PRON
issue-2332	198	7	possible	possible	ADJ
issue-2332	198	8	.	.	PUNCT
issue-2332	199	1	available	available	ADJ
issue-2332	199	2	at	at	ADP
issue-2332	199	3	:	:	PUNCT
issue-2332	199	4	https://decentralization.gov.ua/uploads/library/file/290/finance.pdf	https://decentralization.gov.ua/uploads/library/file/290/finance.pdf	PRON
issue-2332	199	5	reference	reference	NOUN
issue-2332	199	6	on	on	ADP
issue-2332	199	7	the	the	DET
issue-2332	199	8	implementation	implementation	NOUN
issue-2332	199	9	of	of	ADP
issue-2332	199	10	revenues	revenue	NOUN
issue-2332	199	11	from	from	ADP
issue-2332	199	12	the	the	DET
issue-2332	199	13	general	general	ADJ
issue-2332	199	14	fund	fund	NOUN
issue-2332	199	15	of	of	ADP
issue-2332	199	16	local	local	ADJ
issue-2332	199	17	budgets	budget	NOUN
issue-2332	199	18	for	for	ADP
issue-2332	199	19	2023	2023	NUM
issue-2332	199	20	.	.	PUNCT
issue-2332	200	1	available	available	ADJ
issue-2332	200	2	at	at	ADP
issue-2332	200	3	:	:	PUNCT
issue-2332	200	4	https://www.mof.gov.ua/storage/	https://www.mof.gov.ua/storage/	VERB
issue-2332	200	5	the	the	DET
issue-2332	200	6	law	law	NOUN
issue-2332	200	7	of	of	ADP
issue-2332	200	8	ukraine	ukraine	NOUN
issue-2332	200	9	"	"	PUNCT
issue-2332	200	10	on	on	ADP
issue-2332	200	11	the	the	DET
issue-2332	200	12	state	state	NOUN
issue-2332	200	13	budget	budget	NOUN
issue-2332	200	14	of	of	ADP
issue-2332	200	15	ukraine	ukraine	NOUN
issue-2332	200	16	for	for	ADP
issue-2332	200	17	2024	2024	NUM
issue-2332	200	18	"	"	PUNCT
issue-2332	200	19	no	no	NOUN
issue-2332	200	20	.	.	PROPN
issue-2332	200	21	3460/2023	3460/2023	NUM
issue-2332	200	22	.	.	PUNCT
issue-2332	201	1	available	available	ADJ
issue-2332	201	2	at	at	ADP
issue-2332	201	3	:	:	PUNCT
issue-2332	202	1	https://zakon.rada.gov.ua/laws/show/3460-20#text	https://zakon.rada.gov.ua/laws/show/3460-20#text	NOUN
issue-2332	202	2	the	the	DET
issue-2332	202	3	budget	budget	PROPN
issue-2332	202	4	code	code	NOUN
issue-2332	202	5	of	of	ADP
issue-2332	202	6	ukraine	ukraine	PROPN
issue-2332	202	7	.	.	PUNCT
issue-2332	203	1	no	no	INTJ
issue-2332	203	2	.	.	PUNCT
issue-2332	204	1	2456/2010	2456/2010	NUM
issue-2332	204	2	.	.	PUNCT
issue-2332	205	1	available	available	ADJ
issue-2332	205	2	at	at	ADP
issue-2332	205	3	:	:	PUNCT
issue-2332	205	4	https://zakon.rada.gov.ua/laws/show/2456-17#text	https://zakon.rada.gov.ua/laws/show/2456-17#text	NOUN
issue-2332	205	5	state	state	NOUN
issue-2332	205	6	budget	budget	NOUN
issue-2332	205	7	web	web	NOUN
issue-2332	205	8	portal	portal	NOUN
issue-2332	205	9	for	for	ADP
issue-2332	205	10	citizens	citizen	NOUN
issue-2332	205	11	.	.	PUNCT
issue-2332	206	1	available	available	ADJ
issue-2332	206	2	at	at	ADP
issue-2332	206	3	:	:	PUNCT
issue-2332	206	4	https://openbudget.gov.ua/	https://openbudget.gov.ua/	PROPN
issue-2332	206	5	fiscal	fiscal	ADJ
issue-2332	206	6	federalism	federalism	NOUN
issue-2332	206	7	2022	2022	NUM
issue-2332	206	8	:	:	PUNCT
issue-2332	206	9	making	make	VERB
issue-2332	206	10	decentralisation	decentralisation	NOUN
issue-2332	206	11	work	work	VERB
issue-2332	206	12	.	.	PUNCT
issue-2332	207	1	available	available	ADJ
issue-2332	207	2	at	at	ADP
issue-2332	207	3	:	:	PUNCT
issue-2332	207	4	https://www.oecd-ilibrary.org/sites/	https://www.oecd-ilibrary.org/sites/	PROPN
issue-2332	207	5	bce2e3e4	bce2e3e4	PROPN
issue-2332	207	6	-	-	PUNCT
issue-2332	207	7	en	en	NOUN
issue-2332	207	8	/	/	SYM
issue-2332	207	9	index.html?itemid=/content	index.html?itemid=/content	NOUN
issue-2332	207	10	/	/	SYM
issue-2332	207	11	component	component	NOUN
issue-2332	207	12	/	/	SYM
issue-2332	207	13	bce2e3e4	bce2e3e4	NOUN
issue-2332	207	14	-	-	PUNCT
issue-2332	207	15	en	en	NOUN
issue-2332	207	16	blankart	blankart	ADJ
issue-2332	207	17	,	,	PUNCT
issue-2332	207	18	c.	c.	PROPN
issue-2332	207	19	,	,	PUNCT
issue-2332	207	20	&	&	CCONJ
issue-2332	207	21	klaiber	klaiber	PROPN
issue-2332	207	22	,	,	PUNCT
issue-2332	207	23	a.	a.	NOUN
issue-2332	207	24	(	(	PUNCT
issue-2332	207	25	2006	2006	NUM
issue-2332	207	26	)	)	PUNCT
issue-2332	207	27	.	.	PUNCT
issue-2332	208	1	subnational	subnational	ADJ
issue-2332	208	2	government	government	NOUN
issue-2332	208	3	organization	organization	NOUN
issue-2332	208	4	and	and	CCONJ
issue-2332	208	5	the	the	DET
issue-2332	208	6	sovereign	sovereign	ADJ
issue-2332	208	7	debt	debt	NOUN
issue-2332	208	8	crisis	crisis	NOUN
issue-2332	208	9	.	.	PUNCT
issue-2332	209	1	economic	economic	ADJ
issue-2332	209	2	affairs	affairs	PROPN
issue-2332	209	3	,	,	PUNCT
issue-2332	209	4	vol	vol	NOUN
issue-2332	209	5	.	.	PUNCT
issue-2332	210	1	26/3	26/3	NOUN
issue-2332	210	2	,	,	PUNCT
issue-2332	210	3	p.	p.	NOUN
issue-2332	210	4	48–54	48–54	NUM
issue-2332	210	5	.	.	PUNCT
issue-2332	211	1	blöchliger	blöchliger	PROPN
issue-2332	211	2	,	,	PUNCT
issue-2332	211	3	h.	h.	PROPN
issue-2332	211	4	,	,	PUNCT
issue-2332	211	5	&	&	CCONJ
issue-2332	211	6	charbit	charbit	NOUN
issue-2332	211	7	,	,	PUNCT
issue-2332	211	8	c.	c.	NOUN
issue-2332	211	9	(	(	PUNCT
issue-2332	211	10	2008	2008	NUM
issue-2332	211	11	)	)	PUNCT
issue-2332	211	12	.	.	PUNCT
issue-2332	212	1	fiscal	fiscal	ADJ
issue-2332	212	2	equalisation	equalisation	NOUN
issue-2332	212	3	.	.	PUNCT
issue-2332	213	1	oecd	oecd	PROPN
issue-2332	213	2	journal	journal	PROPN
issue-2332	213	3	:	:	PUNCT
issue-2332	213	4	economic	economic	ADJ
issue-2332	213	5	studies	study	NOUN
issue-2332	213	6	.	.	PUNCT
issue-2332	214	1	2008	2008	NUM
issue-2332	214	2	.	.	PUNCT
issue-2332	215	1	oecd	oecd	PROPN
issue-2332	215	2	publishing	publishing	PROPN
issue-2332	215	3	.	.	PUNCT
issue-2332	216	1	paris	paris	PROPN
issue-2332	216	2	,	,	PUNCT
issue-2332	216	3	france	france	PROPN
issue-2332	216	4	.	.	PUNCT
issue-2332	217	1	dougherty	dougherty	PROPN
issue-2332	217	2	,	,	PUNCT
issue-2332	217	3	s.	s.	PROPN
issue-2332	217	4	,	,	PUNCT
issue-2332	217	5	&	&	CCONJ
issue-2332	217	6	k.	k.	PROPN
issue-2332	217	7	forman	forman	PROPN
issue-2332	217	8	(	(	PUNCT
issue-2332	217	9	2021	2021	NUM
issue-2332	217	10	)	)	PUNCT
issue-2332	217	11	.	.	PUNCT
issue-2332	218	1	evaluating	evaluate	VERB
issue-2332	218	2	fiscal	fiscal	ADJ
issue-2332	218	3	equalisation	equalisation	NOUN
issue-2332	218	4	:	:	PUNCT
issue-2332	218	5	finding	find	VERB
issue-2332	218	6	the	the	DET
issue-2332	218	7	right	right	ADJ
issue-2332	218	8	balance	balance	NOUN
issue-2332	218	9	.	.	PUNCT
issue-2332	219	1	oecd	oecd	PROPN
issue-2332	219	2	working	work	VERB
issue-2332	219	3	papers	paper	NOUN
issue-2332	219	4	on	on	ADP
issue-2332	219	5	fiscal	fiscal	ADJ
issue-2332	219	6	federalism	federalism	NOUN
issue-2332	219	7	,	,	PUNCT
issue-2332	219	8	36	36	NUM
issue-2332	219	9	.	.	PUNCT
issue-2332	220	1	oecd	oecd	PROPN
issue-2332	220	2	publishing	publishing	PROPN
issue-2332	220	3	,	,	PUNCT
issue-2332	220	4	paris	paris	PROPN
issue-2332	220	5	.	.	PUNCT
issue-2332	221	1	doi	doi	PROPN
issue-2332	221	2	:	:	PUNCT
issue-2332	221	3	https://dx.doi.org/10.1787/253da2b8-en	https://dx.doi.org/10.1787/253da2b8-en	PROPN
issue-2332	221	4	received	receive	VERB
issue-2332	221	5	on	on	ADP
issue-2332	221	6	:	:	PUNCT
issue-2332	221	7	25th	25th	NOUN
issue-2332	221	8	of	of	ADP
issue-2332	221	9	january	january	PROPN
issue-2332	221	10	,	,	PUNCT
issue-2332	221	11	2024	2024	NUM
issue-2332	221	12	accepted	accept	VERB
issue-2332	221	13	on	on	ADP
issue-2332	221	14	:	:	PUNCT
issue-2332	221	15	09th	09th	ADJ
issue-2332	221	16	of	of	ADP
issue-2332	221	17	march	march	PROPN
issue-2332	221	18	,	,	PUNCT
issue-2332	221	19	2024	2024	NUM
issue-2332	221	20	published	publish	VERB
issue-2332	221	21	on	on	ADP
issue-2332	221	22	:	:	PUNCT
issue-2332	221	23	05th	05th	ADJ
issue-2332	221	24	of	of	ADP
issue-2332	221	25	april	april	PROPN
issue-2332	221	26	,	,	PUNCT
issue-2332	221	27	2024	2024	NUM