id	sid	tid	token	lemma	pos
issue-2488	1	1	baltic	baltic	PROPN
issue-2488	1	2	journal	journal	PROPN
issue-2488	1	3	of	of	ADP
issue-2488	1	4	economic	economic	ADJ
issue-2488	1	5	studies	study	NOUN
issue-2488	1	6	111	111	NUM
issue-2488	1	7	vol	vol	NOUN
issue-2488	1	8	.	.	PUNCT
issue-2488	2	1	10	10	NUM
issue-2488	2	2	no	no	NOUN
issue-2488	2	3	.	.	NOUN
issue-2488	3	1	3	3	NUM
issue-2488	3	2	,	,	PUNCT
issue-2488	3	3	2024	2024	NUM
issue-2488	3	4	this	this	PRON
issue-2488	3	5	is	be	AUX
issue-2488	3	6	an	an	DET
issue-2488	3	7	open	open	ADJ
issue-2488	3	8	access	access	NOUN
issue-2488	3	9	article	article	NOUN
issue-2488	3	10	,	,	PUNCT
issue-2488	3	11	distributed	distribute	VERB
issue-2488	3	12	under	under	ADP
issue-2488	3	13	the	the	DET
issue-2488	3	14	terms	term	NOUN
issue-2488	3	15	of	of	ADP
issue-2488	3	16	the	the	DET
issue-2488	3	17	creative	creative	ADJ
issue-2488	3	18	commons	common	NOUN
issue-2488	3	19	attribution	attribution	NOUN
issue-2488	3	20	cc	cc	VERB
issue-2488	3	21	by	by	ADP
issue-2488	3	22	4.0	4.0	NUM
issue-2488	3	23	1	1	NUM
issue-2488	3	24	national	national	ADJ
issue-2488	3	25	university	university	NOUN
issue-2488	3	26	of	of	ADP
issue-2488	3	27	life	life	NOUN
issue-2488	3	28	and	and	CCONJ
issue-2488	3	29	environmental	environmental	ADJ
issue-2488	3	30	sciences	science	NOUN
issue-2488	3	31	of	of	ADP
issue-2488	3	32	ukraine	ukraine	PROPN
issue-2488	3	33	,	,	PUNCT
issue-2488	3	34	ukraine	ukraine	PROPN
issue-2488	3	35	(	(	PUNCT
issue-2488	3	36	corresponding	correspond	VERB
issue-2488	3	37	author	author	NOUN
issue-2488	3	38	)	)	PUNCT
issue-2488	3	39	e	e	NOUN
issue-2488	3	40	-	-	NOUN
issue-2488	3	41	mail	mail	NOUN
issue-2488	3	42	:	:	PUNCT
issue-2488	3	43	gafurova.olena@gmail.com	gafurova.olena@gmail.com	X
issue-2488	3	44	orcid	orcid	NOUN
issue-2488	3	45	:	:	PUNCT
issue-2488	3	46	https://orcid.org/0000-0002-1986-826x	https://orcid.org/0000-0002-1986-826x	PROPN
issue-2488	3	47	2	2	NUM
issue-2488	3	48	national	national	ADJ
issue-2488	3	49	university	university	NOUN
issue-2488	3	50	of	of	ADP
issue-2488	3	51	life	life	NOUN
issue-2488	3	52	and	and	CCONJ
issue-2488	3	53	environmental	environmental	ADJ
issue-2488	3	54	sciences	science	NOUN
issue-2488	3	55	of	of	ADP
issue-2488	3	56	ukraine	ukraine	NOUN
issue-2488	3	57	,	,	PUNCT
issue-2488	3	58	ukraine	ukraine	ADJ
issue-2488	3	59	e	e	NOUN
issue-2488	3	60	-	-	NOUN
issue-2488	3	61	mail	mail	NOUN
issue-2488	3	62	:	:	PUNCT
issue-2488	3	63	ermolenko@nubip.edu.ua	ermolenko@nubip.edu.ua	NOUN
issue-2488	3	64	orcid	orcid	NOUN
issue-2488	3	65	:	:	PUNCT
issue-2488	3	66	https://orcid.org/0000-0002-4295-4158	https://orcid.org/0000-0002-4295-4158	PROPN
issue-2488	3	67	3	3	NUM
issue-2488	3	68	national	national	PROPN
issue-2488	3	69	university	university	PROPN
issue-2488	3	70	of	of	ADP
issue-2488	3	71	life	life	NOUN
issue-2488	3	72	and	and	CCONJ
issue-2488	3	73	environmental	environmental	ADJ
issue-2488	3	74	sciences	science	NOUN
issue-2488	3	75	of	of	ADP
issue-2488	3	76	ukraine	ukraine	NOUN
issue-2488	3	77	,	,	PUNCT
issue-2488	3	78	ukraine	ukraine	ADJ
issue-2488	3	79	e	e	NOUN
issue-2488	3	80	-	-	NOUN
issue-2488	3	81	mail	mail	NOUN
issue-2488	3	82	:	:	PUNCT
issue-2488	3	83	tomanovak1980@gmail.com	tomanovak1980@gmail.com	X
issue-2488	4	1	orcid	orcid	NOUN
issue-2488	4	2	:	:	PUNCT
issue-2488	4	3	https://orcid.org/0000-0003-2371-3014	https://orcid.org/0000-0003-2371-3014	NOUN
issue-2488	4	4	doi	doi	NOUN
issue-2488	4	5	:	:	PUNCT
issue-2488	4	6	https://doi.org/10.30525/2256-0742/2024-10-3-111-118	https://doi.org/10.30525/2256-0742/2024-10-3-111-118	PROPN
issue-2488	4	7	the	the	DET
issue-2488	4	8	economic	economic	ADJ
issue-2488	4	9	and	and	CCONJ
issue-2488	4	10	legal	legal	ADJ
issue-2488	4	11	nature	nature	NOUN
issue-2488	4	12	of	of	ADP
issue-2488	4	13	the	the	DET
issue-2488	4	14	minimum	minimum	ADJ
issue-2488	4	15	tax	tax	NOUN
issue-2488	4	16	liability	liability	NOUN
issue-2488	4	17	olena	olena	PROPN
issue-2488	4	18	hafurova1	hafurova1	PROPN
issue-2488	4	19	,	,	PUNCT
issue-2488	4	20	volodymyr	volodymyr	PROPN
issue-2488	4	21	yermolenko2	yermolenko2	PROPN
issue-2488	4	22	,	,	PUNCT
issue-2488	4	23	tamara	tamara	PROPN
issue-2488	4	24	novak3	novak3	NOUN
issue-2488	4	25	abstract	abstract	PROPN
issue-2488	4	26	.	.	PUNCT
issue-2488	5	1	the	the	DET
issue-2488	5	2	relevance	relevance	NOUN
issue-2488	5	3	of	of	ADP
issue-2488	5	4	the	the	DET
issue-2488	5	5	study	study	NOUN
issue-2488	5	6	of	of	ADP
issue-2488	5	7	the	the	DET
issue-2488	5	8	economic	economic	ADJ
issue-2488	5	9	and	and	CCONJ
issue-2488	5	10	legal	legal	ADJ
issue-2488	5	11	nature	nature	NOUN
issue-2488	5	12	of	of	ADP
issue-2488	5	13	the	the	DET
issue-2488	5	14	minimum	minimum	ADJ
issue-2488	5	15	tax	tax	NOUN
issue-2488	5	16	liability	liability	NOUN
issue-2488	5	17	is	be	AUX
issue-2488	5	18	due	due	ADJ
issue-2488	5	19	to	to	ADP
issue-2488	5	20	several	several	ADJ
issue-2488	5	21	factors	factor	NOUN
issue-2488	5	22	.	.	PUNCT
issue-2488	6	1	firstly	firstly	ADV
issue-2488	6	2	,	,	PUNCT
issue-2488	6	3	being	be	AUX
issue-2488	6	4	relatively	relatively	ADV
issue-2488	6	5	new	new	ADJ
issue-2488	6	6	for	for	ADP
issue-2488	6	7	ukraine	ukraine	NOUN
issue-2488	6	8	,	,	PUNCT
issue-2488	6	9	this	this	DET
issue-2488	6	10	type	type	NOUN
issue-2488	6	11	of	of	ADP
issue-2488	6	12	tax	tax	NOUN
issue-2488	6	13	has	have	AUX
issue-2488	6	14	not	not	PART
issue-2488	6	15	yet	yet	ADV
issue-2488	6	16	been	be	AUX
issue-2488	6	17	sufficiently	sufficiently	ADV
issue-2488	6	18	studied	study	VERB
issue-2488	6	19	by	by	ADP
issue-2488	6	20	scholars	scholar	NOUN
issue-2488	6	21	.	.	PUNCT
issue-2488	7	1	secondly	secondly	ADV
issue-2488	7	2	,	,	PUNCT
issue-2488	7	3	due	due	ADP
issue-2488	7	4	to	to	ADP
issue-2488	7	5	the	the	DET
issue-2488	7	6	specifics	specific	NOUN
issue-2488	7	7	of	of	ADP
issue-2488	7	8	the	the	DET
issue-2488	7	9	object	object	NOUN
issue-2488	7	10	of	of	ADP
issue-2488	7	11	taxation	taxation	NOUN
issue-2488	7	12	,	,	PUNCT
issue-2488	7	13	the	the	DET
issue-2488	7	14	introduction	introduction	NOUN
issue-2488	7	15	of	of	ADP
issue-2488	7	16	the	the	DET
issue-2488	7	17	minimum	minimum	ADJ
issue-2488	7	18	tax	tax	NOUN
issue-2488	7	19	liability	liability	NOUN
issue-2488	7	20	significantly	significantly	ADV
issue-2488	7	21	affects	affect	VERB
issue-2488	7	22	the	the	DET
issue-2488	7	23	taxation	taxation	NOUN
issue-2488	7	24	of	of	ADP
issue-2488	7	25	farmers	farmer	NOUN
issue-2488	7	26	–	–	PUNCT
issue-2488	7	27	owners	owner	NOUN
issue-2488	7	28	of	of	ADP
issue-2488	7	29	agricultural	agricultural	ADJ
issue-2488	7	30	land	land	NOUN
issue-2488	7	31	and	and	CCONJ
issue-2488	7	32	land	land	NOUN
issue-2488	7	33	users	user	NOUN
issue-2488	7	34	,	,	PUNCT
issue-2488	7	35	producers	producer	NOUN
issue-2488	7	36	of	of	ADP
issue-2488	7	37	agricultural	agricultural	ADJ
issue-2488	7	38	products	product	NOUN
issue-2488	7	39	,	,	PUNCT
issue-2488	7	40	who	who	PRON
issue-2488	7	41	are	be	AUX
issue-2488	7	42	among	among	ADP
issue-2488	7	43	the	the	DET
issue-2488	7	44	most	most	ADV
issue-2488	7	45	vulnerable	vulnerable	ADJ
issue-2488	7	46	segments	segment	NOUN
issue-2488	7	47	of	of	ADP
issue-2488	7	48	the	the	DET
issue-2488	7	49	population	population	NOUN
issue-2488	7	50	.	.	PUNCT
issue-2488	8	1	thirdly	thirdly	ADV
issue-2488	8	2	,	,	PUNCT
issue-2488	8	3	such	such	DET
issue-2488	8	4	a	a	DET
issue-2488	8	5	reform	reform	NOUN
issue-2488	8	6	of	of	ADP
issue-2488	8	7	the	the	DET
issue-2488	8	8	tax	tax	NOUN
issue-2488	8	9	burden	burden	NOUN
issue-2488	8	10	on	on	ADP
issue-2488	8	11	business	business	NOUN
issue-2488	8	12	entities	entity	NOUN
issue-2488	8	13	in	in	ADP
issue-2488	8	14	agriculture	agriculture	NOUN
issue-2488	8	15	,	,	PUNCT
issue-2488	8	16	as	as	ADP
issue-2488	8	17	one	one	NUM
issue-2488	8	18	of	of	ADP
issue-2488	8	19	the	the	DET
issue-2488	8	20	sectors	sector	NOUN
issue-2488	8	21	most	most	ADV
issue-2488	8	22	affected	affect	VERB
issue-2488	8	23	by	by	ADP
issue-2488	8	24	russia	russia	PROPN
issue-2488	8	25	's	's	PART
issue-2488	8	26	armed	armed	ADJ
issue-2488	8	27	aggression	aggression	NOUN
issue-2488	8	28	,	,	PUNCT
issue-2488	8	29	requires	require	VERB
issue-2488	8	30	a	a	DET
issue-2488	8	31	thorough	thorough	ADJ
issue-2488	8	32	analysis	analysis	NOUN
issue-2488	8	33	of	of	ADP
issue-2488	8	34	its	its	PRON
issue-2488	8	35	timeliness	timeliness	NOUN
issue-2488	8	36	and	and	CCONJ
issue-2488	8	37	appropriateness	appropriateness	NOUN
issue-2488	8	38	.	.	PUNCT
issue-2488	9	1	this	this	PRON
issue-2488	9	2	necessitates	necessitate	VERB
issue-2488	9	3	a	a	DET
issue-2488	9	4	study	study	NOUN
issue-2488	9	5	of	of	ADP
issue-2488	9	6	theoretical	theoretical	ADJ
issue-2488	9	7	and	and	CCONJ
issue-2488	9	8	practical	practical	ADJ
issue-2488	9	9	aspects	aspect	NOUN
issue-2488	9	10	,	,	PUNCT
issue-2488	9	11	potential	potential	ADJ
issue-2488	9	12	risks	risk	NOUN
issue-2488	9	13	of	of	ADP
issue-2488	9	14	introducing	introduce	VERB
issue-2488	9	15	the	the	DET
issue-2488	9	16	minimum	minimum	ADJ
issue-2488	9	17	tax	tax	NOUN
issue-2488	9	18	liability	liability	NOUN
issue-2488	9	19	,	,	PUNCT
issue-2488	9	20	as	as	ADV
issue-2488	9	21	well	well	ADV
issue-2488	9	22	as	as	ADP
issue-2488	9	23	the	the	DET
issue-2488	9	24	formulation	formulation	NOUN
issue-2488	9	25	of	of	ADP
issue-2488	9	26	proposals	proposal	NOUN
issue-2488	9	27	for	for	ADP
issue-2488	9	28	solving	solve	VERB
issue-2488	9	29	problematic	problematic	ADJ
issue-2488	9	30	issues	issue	NOUN
issue-2488	9	31	in	in	ADP
issue-2488	9	32	this	this	DET
issue-2488	9	33	area	area	NOUN
issue-2488	9	34	,	,	PUNCT
issue-2488	9	35	which	which	PRON
issue-2488	9	36	is	be	AUX
issue-2488	9	37	the	the	DET
issue-2488	9	38	purpose	purpose	NOUN
issue-2488	9	39	of	of	ADP
issue-2488	9	40	the	the	DET
issue-2488	9	41	study	study	NOUN
issue-2488	9	42	.	.	PUNCT
issue-2488	10	1	the	the	DET
issue-2488	10	2	research	research	NOUN
issue-2488	10	3	methodology	methodology	NOUN
issue-2488	10	4	includes	include	VERB
issue-2488	10	5	a	a	DET
issue-2488	10	6	number	number	NOUN
issue-2488	10	7	of	of	ADP
issue-2488	10	8	methods	method	NOUN
issue-2488	10	9	of	of	ADP
issue-2488	10	10	scientific	scientific	ADJ
issue-2488	10	11	knowledge	knowledge	NOUN
issue-2488	10	12	:	:	PUNCT
issue-2488	10	13	the	the	DET
issue-2488	10	14	philosophical	philosophical	ADJ
issue-2488	10	15	(	(	PUNCT
issue-2488	10	16	dialectical	dialectical	ADJ
issue-2488	10	17	)	)	PUNCT
issue-2488	10	18	method	method	NOUN
issue-2488	10	19	,	,	PUNCT
issue-2488	10	20	general	general	ADJ
issue-2488	10	21	scientific	scientific	ADJ
issue-2488	10	22	methods	method	NOUN
issue-2488	10	23	(	(	PUNCT
issue-2488	10	24	the	the	DET
issue-2488	10	25	method	method	NOUN
issue-2488	10	26	of	of	ADP
issue-2488	10	27	analysis	analysis	NOUN
issue-2488	10	28	and	and	CCONJ
issue-2488	10	29	the	the	DET
issue-2488	10	30	formal	formal	ADJ
issue-2488	10	31	logical	logical	ADJ
issue-2488	10	32	method	method	NOUN
issue-2488	10	33	)	)	PUNCT
issue-2488	10	34	,	,	PUNCT
issue-2488	10	35	as	as	ADV
issue-2488	10	36	well	well	ADV
issue-2488	10	37	as	as	ADP
issue-2488	10	38	methods	method	NOUN
issue-2488	10	39	related	relate	VERB
issue-2488	10	40	to	to	ADP
issue-2488	10	41	special	special	ADJ
issue-2488	10	42	scientific	scientific	ADJ
issue-2488	10	43	methods	method	NOUN
issue-2488	10	44	(	(	PUNCT
issue-2488	10	45	formal	formal	ADJ
issue-2488	10	46	legal	legal	ADJ
issue-2488	10	47	and	and	CCONJ
issue-2488	10	48	comparative	comparative	ADJ
issue-2488	10	49	legal	legal	ADJ
issue-2488	10	50	)	)	PUNCT
issue-2488	10	51	.	.	PUNCT
issue-2488	11	1	results	result	NOUN
issue-2488	11	2	.	.	PUNCT
issue-2488	12	1	the	the	DET
issue-2488	12	2	study	study	NOUN
issue-2488	12	3	of	of	ADP
issue-2488	12	4	the	the	DET
issue-2488	12	5	economic	economic	ADJ
issue-2488	12	6	and	and	CCONJ
issue-2488	12	7	legal	legal	ADJ
issue-2488	12	8	nature	nature	NOUN
issue-2488	12	9	of	of	ADP
issue-2488	12	10	the	the	DET
issue-2488	12	11	minimum	minimum	ADJ
issue-2488	12	12	tax	tax	NOUN
issue-2488	12	13	liability	liability	NOUN
issue-2488	12	14	concluded	conclude	VERB
issue-2488	12	15	that	that	SCONJ
issue-2488	12	16	there	there	PRON
issue-2488	12	17	is	be	VERB
issue-2488	12	18	a	a	DET
issue-2488	12	19	tendency	tendency	NOUN
issue-2488	12	20	to	to	PART
issue-2488	12	21	expand	expand	VERB
issue-2488	12	22	the	the	DET
issue-2488	12	23	range	range	NOUN
issue-2488	12	24	of	of	ADP
issue-2488	12	25	taxpayers	taxpayer	NOUN
issue-2488	12	26	.	.	PUNCT
issue-2488	13	1	in	in	ADP
issue-2488	13	2	particular	particular	ADJ
issue-2488	13	3	,	,	PUNCT
issue-2488	13	4	at	at	ADP
issue-2488	13	5	the	the	DET
issue-2488	13	6	expense	expense	NOUN
issue-2488	13	7	of	of	ADP
issue-2488	13	8	individuals	individual	NOUN
issue-2488	13	9	–	–	PUNCT
issue-2488	13	10	members	member	NOUN
issue-2488	13	11	of	of	ADP
issue-2488	13	12	private	private	ADJ
issue-2488	13	13	farms	farm	NOUN
issue-2488	13	14	.	.	PUNCT
issue-2488	14	1	the	the	DET
issue-2488	14	2	article	article	NOUN
issue-2488	14	3	proves	prove	VERB
issue-2488	14	4	that	that	SCONJ
issue-2488	14	5	such	such	ADJ
issue-2488	14	6	innovations	innovation	NOUN
issue-2488	14	7	lead	lead	VERB
issue-2488	14	8	to	to	ADP
issue-2488	14	9	the	the	DET
issue-2488	14	10	loss	loss	NOUN
issue-2488	14	11	of	of	ADP
issue-2488	14	12	existing	exist	VERB
issue-2488	14	13	tax	tax	NOUN
issue-2488	14	14	privileges	privilege	NOUN
issue-2488	14	15	for	for	ADP
issue-2488	14	16	farms	farm	NOUN
issue-2488	14	17	and	and	CCONJ
issue-2488	14	18	increase	increase	VERB
issue-2488	14	19	the	the	DET
issue-2488	14	20	tax	tax	NOUN
issue-2488	14	21	burden	burden	NOUN
issue-2488	14	22	for	for	ADP
issue-2488	14	23	these	these	DET
issue-2488	14	24	entities	entity	NOUN
issue-2488	14	25	.	.	PUNCT
issue-2488	15	1	the	the	DET
issue-2488	15	2	authors	author	NOUN
issue-2488	15	3	identify	identify	VERB
issue-2488	15	4	the	the	DET
issue-2488	15	5	risks	risk	NOUN
issue-2488	15	6	of	of	ADP
issue-2488	15	7	introducing	introduce	VERB
issue-2488	15	8	a	a	DET
issue-2488	15	9	minimum	minimum	ADJ
issue-2488	15	10	tax	tax	NOUN
issue-2488	15	11	liability	liability	NOUN
issue-2488	15	12	,	,	PUNCT
issue-2488	15	13	including	include	VERB
issue-2488	15	14	incentives	incentive	NOUN
issue-2488	15	15	for	for	SCONJ
issue-2488	15	16	farmers	farmer	NOUN
issue-2488	15	17	to	to	PART
issue-2488	15	18	alienate	alienate	VERB
issue-2488	15	19	agricultural	agricultural	ADJ
issue-2488	15	20	land	land	NOUN
issue-2488	15	21	or	or	CCONJ
issue-2488	15	22	transfer	transfer	VERB
issue-2488	15	23	it	it	PRON
issue-2488	15	24	to	to	ADP
issue-2488	15	25	other	other	ADJ
issue-2488	15	26	persons	person	NOUN
issue-2488	15	27	,	,	PUNCT
issue-2488	15	28	alienation	alienation	NOUN
issue-2488	15	29	of	of	ADP
issue-2488	15	30	farmers	farmer	NOUN
issue-2488	15	31	from	from	ADP
issue-2488	15	32	the	the	DET
issue-2488	15	33	main	main	ADJ
issue-2488	15	34	means	mean	NOUN
issue-2488	15	35	of	of	ADP
issue-2488	15	36	production	production	NOUN
issue-2488	15	37	,	,	PUNCT
issue-2488	15	38	and	and	CCONJ
issue-2488	15	39	increased	increase	VERB
issue-2488	15	40	unemployment	unemployment	NOUN
issue-2488	15	41	.	.	PUNCT
issue-2488	16	1	it	it	PRON
issue-2488	16	2	is	be	AUX
issue-2488	16	3	established	establish	VERB
issue-2488	16	4	that	that	SCONJ
issue-2488	16	5	the	the	DET
issue-2488	16	6	introduction	introduction	NOUN
issue-2488	16	7	of	of	ADP
issue-2488	16	8	the	the	DET
issue-2488	16	9	minimum	minimum	ADJ
issue-2488	16	10	tax	tax	NOUN
issue-2488	16	11	liability	liability	NOUN
issue-2488	16	12	under	under	ADP
issue-2488	16	13	the	the	DET
issue-2488	16	14	existing	exist	VERB
issue-2488	16	15	conditions	condition	NOUN
issue-2488	16	16	is	be	AUX
issue-2488	16	17	a	a	DET
issue-2488	16	18	violation	violation	NOUN
issue-2488	16	19	of	of	ADP
issue-2488	16	20	the	the	DET
issue-2488	16	21	fundamental	fundamental	ADJ
issue-2488	16	22	principles	principle	NOUN
issue-2488	16	23	of	of	ADP
issue-2488	16	24	tax	tax	NOUN
issue-2488	16	25	legislation	legislation	NOUN
issue-2488	16	26	of	of	ADP
issue-2488	16	27	ukraine	ukraine	NOUN
issue-2488	16	28	.	.	PUNCT
issue-2488	17	1	the	the	DET
issue-2488	17	2	generalisations	generalisation	NOUN
issue-2488	17	3	obtained	obtain	VERB
issue-2488	17	4	can	can	AUX
issue-2488	17	5	be	be	AUX
issue-2488	17	6	used	use	VERB
issue-2488	17	7	to	to	PART
issue-2488	17	8	amend	amend	VERB
issue-2488	17	9	the	the	DET
issue-2488	17	10	tax	tax	NOUN
issue-2488	17	11	legislation	legislation	NOUN
issue-2488	17	12	and	and	CCONJ
issue-2488	17	13	will	will	AUX
issue-2488	17	14	be	be	AUX
issue-2488	17	15	useful	useful	ADJ
issue-2488	17	16	in	in	ADP
issue-2488	17	17	conducting	conduct	VERB
issue-2488	17	18	scientific	scientific	ADJ
issue-2488	17	19	research	research	NOUN
issue-2488	17	20	on	on	ADP
issue-2488	17	21	tax	tax	NOUN
issue-2488	17	22	and	and	CCONJ
issue-2488	17	23	agricultural	agricultural	ADJ
issue-2488	17	24	legal	legal	ADJ
issue-2488	17	25	relations	relation	NOUN
issue-2488	17	26	.	.	PUNCT
issue-2488	18	1	keywords	keyword	NOUN
issue-2488	18	2	:	:	PUNCT
issue-2488	18	3	agricultural	agricultural	ADJ
issue-2488	18	4	producers	producer	NOUN
issue-2488	18	5	,	,	PUNCT
issue-2488	18	6	taxation	taxation	NOUN
issue-2488	18	7	,	,	PUNCT
issue-2488	18	8	land	land	NOUN
issue-2488	18	9	payment	payment	NOUN
issue-2488	18	10	,	,	PUNCT
issue-2488	18	11	private	private	ADJ
issue-2488	18	12	households	household	NOUN
issue-2488	18	13	,	,	PUNCT
issue-2488	18	14	farmers	farmer	NOUN
issue-2488	18	15	'	'	PART
issue-2488	18	16	rights	right	NOUN
issue-2488	18	17	,	,	PUNCT
issue-2488	18	18	agricultural	agricultural	ADJ
issue-2488	18	19	land	land	NOUN
issue-2488	18	20	,	,	PUNCT
issue-2488	18	21	tax	tax	NOUN
issue-2488	18	22	policy	policy	NOUN
issue-2488	18	23	.	.	PUNCT
issue-2488	19	1	jel	jel	PROPN
issue-2488	19	2	classification	classification	NOUN
issue-2488	19	3	:	:	PUNCT
issue-2488	19	4	k34	k34	PROPN
issue-2488	19	5	,	,	PUNCT
issue-2488	19	6	k38	k38	PROPN
issue-2488	19	7	,	,	PUNCT
issue-2488	19	8	q15	q15	NUM
issue-2488	19	9	,	,	PUNCT
issue-2488	19	10	q24	q24	NOUN
issue-2488	19	11	,	,	PUNCT
issue-2488	19	12	r14	r14	PROPN
issue-2488	19	13	,	,	PUNCT
issue-2488	19	14	r52	r52	PROPN
issue-2488	19	15	1	1	NUM
issue-2488	19	16	.	.	PUNCT
issue-2488	19	17	introduction	introduction	NOUN
issue-2488	19	18	the	the	DET
issue-2488	19	19	full	full	ADJ
issue-2488	19	20	-	-	PUNCT
issue-2488	19	21	scale	scale	NOUN
issue-2488	19	22	russia	russia	PROPN
issue-2488	19	23	's	's	PART
issue-2488	19	24	invasion	invasion	NOUN
issue-2488	19	25	of	of	ADP
issue-2488	19	26	ukraine	ukraine	PROPN
issue-2488	19	27	has	have	AUX
issue-2488	19	28	had	have	VERB
issue-2488	19	29	a	a	DET
issue-2488	19	30	negative	negative	ADJ
issue-2488	19	31	impact	impact	NOUN
issue-2488	19	32	on	on	ADP
issue-2488	19	33	absolutely	absolutely	ADV
issue-2488	19	34	all	all	PRON
issue-2488	19	35	spheres	sphere	NOUN
issue-2488	19	36	of	of	ADP
issue-2488	19	37	public	public	ADJ
issue-2488	19	38	life	life	NOUN
issue-2488	19	39	and	and	CCONJ
issue-2488	19	40	economic	economic	ADJ
issue-2488	19	41	activity	activity	NOUN
issue-2488	19	42	.	.	PUNCT
issue-2488	20	1	one	one	NUM
issue-2488	20	2	of	of	ADP
issue-2488	20	3	the	the	DET
issue-2488	20	4	sectors	sector	NOUN
issue-2488	20	5	most	most	ADV
issue-2488	20	6	affected	affect	VERB
issue-2488	20	7	by	by	ADP
issue-2488	20	8	the	the	DET
issue-2488	20	9	war	war	NOUN
issue-2488	20	10	was	be	AUX
issue-2488	20	11	agriculture	agriculture	NOUN
issue-2488	20	12	,	,	PUNCT
issue-2488	20	13	which	which	PRON
issue-2488	20	14	suffered	suffer	VERB
issue-2488	20	15	huge	huge	ADJ
issue-2488	20	16	losses	loss	NOUN
issue-2488	20	17	and	and	CCONJ
issue-2488	20	18	damage	damage	NOUN
issue-2488	20	19	.	.	PUNCT
issue-2488	21	1	according	accord	VERB
issue-2488	21	2	to	to	ADP
issue-2488	21	3	the	the	DET
issue-2488	21	4	latest	late	ADJ
issue-2488	21	5	data	datum	NOUN
issue-2488	21	6	published	publish	VERB
issue-2488	21	7	by	by	ADP
issue-2488	21	8	the	the	DET
issue-2488	21	9	kyiv	kyiv	PROPN
issue-2488	21	10	school	school	NOUN
issue-2488	21	11	of	of	ADP
issue-2488	21	12	economics	economic	NOUN
issue-2488	21	13	,	,	PUNCT
issue-2488	21	14	the	the	DET
issue-2488	21	15	damage	damage	NOUN
issue-2488	21	16	caused	cause	VERB
issue-2488	21	17	to	to	ADP
issue-2488	21	18	the	the	DET
issue-2488	21	19	physical	physical	ADJ
issue-2488	21	20	assets	asset	NOUN
issue-2488	21	21	of	of	ADP
issue-2488	21	22	agriculture	agriculture	NOUN
issue-2488	21	23	alone	alone	ADV
issue-2488	21	24	is	be	AUX
issue-2488	21	25	about	about	ADV
issue-2488	21	26	10.3	10.3	NUM
issue-2488	21	27	billion	billion	NUM
issue-2488	21	28	usd	usd	NOUN
issue-2488	21	29	,	,	PUNCT
issue-2488	21	30	and	and	CCONJ
issue-2488	21	31	the	the	DET
issue-2488	21	32	economic	economic	ADJ
issue-2488	21	33	costs	cost	NOUN
issue-2488	21	34	are	be	AUX
issue-2488	21	35	about	about	ADV
issue-2488	21	36	70	70	NUM
issue-2488	21	37	billion	billion	NUM
issue-2488	21	38	usd	usd	NOUN
issue-2488	21	39	.	.	PUNCT
issue-2488	22	1	additionally	additionally	ADV
issue-2488	22	2	,	,	PUNCT
issue-2488	22	3	between	between	ADP
issue-2488	22	4	12.8	12.8	NUM
issue-2488	22	5	and	and	CCONJ
issue-2488	22	6	26.6	26.6	NUM
issue-2488	22	7	billion	billion	NUM
issue-2488	22	8	usd	usd	NOUN
issue-2488	22	9	is	be	AUX
issue-2488	22	10	needed	need	VERB
issue-2488	22	11	to	to	PART
issue-2488	22	12	finance	finance	VERB
issue-2488	22	13	the	the	DET
issue-2488	22	14	demining	demining	NOUN
issue-2488	22	15	of	of	ADP
issue-2488	22	16	agricultural	agricultural	ADJ
issue-2488	22	17	land	land	NOUN
issue-2488	22	18	.	.	PUNCT
issue-2488	23	1	ukraine	ukraine	PROPN
issue-2488	23	2	's	's	PART
issue-2488	23	3	agricultural	agricultural	ADJ
issue-2488	23	4	sector	sector	NOUN
issue-2488	23	5	needs	need	VERB
issue-2488	23	6	an	an	DET
issue-2488	23	7	estimated	estimate	VERB
issue-2488	23	8	56.3	56.3	NUM
issue-2488	23	9	billion	billion	NUM
issue-2488	23	10	usd	usd	NOUN
issue-2488	23	11	for	for	ADP
issue-2488	23	12	reconstruction	reconstruction	NOUN
issue-2488	23	13	and	and	CCONJ
issue-2488	23	14	rehabilitation	rehabilitation	NOUN
issue-2488	23	15	(	(	PUNCT
issue-2488	23	16	nivievskyi	nivievskyi	NOUN
issue-2488	23	17	&	&	CCONJ
issue-2488	23	18	neyter	neyter	NOUN
issue-2488	23	19	,	,	PUNCT
issue-2488	23	20	2024	2024	NUM
issue-2488	23	21	)	)	PUNCT
issue-2488	23	22	.	.	PUNCT
issue-2488	24	1	and	and	CCONJ
issue-2488	24	2	these	these	DET
issue-2488	24	3	figures	figure	NOUN
issue-2488	24	4	are	be	AUX
issue-2488	24	5	obviously	obviously	ADV
issue-2488	24	6	not	not	PART
issue-2488	24	7	final	final	ADJ
issue-2488	24	8	,	,	PUNCT
issue-2488	24	9	as	as	SCONJ
issue-2488	24	10	the	the	DET
issue-2488	24	11	war	war	NOUN
issue-2488	24	12	continues	continue	VERB
issue-2488	24	13	and	and	CCONJ
issue-2488	24	14	brings	bring	VERB
issue-2488	24	15	new	new	ADJ
issue-2488	24	16	destruction	destruction	NOUN
issue-2488	24	17	and	and	CCONJ
issue-2488	24	18	losses	loss	NOUN
issue-2488	24	19	every	every	DET
issue-2488	24	20	day	day	NOUN
issue-2488	24	21	.	.	PUNCT
issue-2488	25	1	studies	study	NOUN
issue-2488	25	2	show	show	VERB
issue-2488	25	3	that	that	SCONJ
issue-2488	25	4	the	the	DET
issue-2488	25	5	total	total	ADJ
issue-2488	25	6	losses	loss	NOUN
issue-2488	25	7	incurred	incur	VERB
issue-2488	25	8	by	by	ADP
issue-2488	25	9	ukrainian	ukrainian	ADJ
issue-2488	25	10	agriculture	agriculture	NOUN
issue-2488	25	11	as	as	ADP
issue-2488	25	12	of	of	ADP
issue-2488	25	13	december	december	PROPN
issue-2488	25	14	2023	2023	NUM
issue-2488	25	15	already	already	ADV
issue-2488	25	16	amounted	amount	VERB
issue-2488	25	17	to	to	ADP
issue-2488	25	18	more	more	ADJ
issue-2488	25	19	than	than	ADP
issue-2488	25	20	a	a	DET
issue-2488	25	21	third	third	NOUN
issue-2488	25	22	of	of	ADP
issue-2488	25	23	the	the	DET
issue-2488	25	24	total	total	ADJ
issue-2488	25	25	fixed	fix	VERB
issue-2488	25	26	capital	capital	NOUN
issue-2488	25	27	accumulated	accumulate	VERB
issue-2488	25	28	by	by	ADP
issue-2488	25	29	the	the	DET
issue-2488	25	30	sector	sector	NOUN
issue-2488	25	31	by	by	ADP
issue-2488	25	32	february	february	PROPN
issue-2488	25	33	2022	2022	NUM
issue-2488	25	34	.	.	PUNCT
issue-2488	26	1	to	to	PART
issue-2488	26	2	put	put	VERB
issue-2488	26	3	it	it	PRON
issue-2488	26	4	another	another	DET
issue-2488	26	5	way	way	NOUN
issue-2488	26	6	,	,	PUNCT
issue-2488	26	7	in	in	ADP
issue-2488	26	8	fact	fact	NOUN
issue-2488	26	9	,	,	PUNCT
issue-2488	26	10	a	a	DET
issue-2488	26	11	third	third	NOUN
issue-2488	26	12	of	of	ADP
issue-2488	26	13	ukraine	ukraine	NOUN
issue-2488	26	14	's	's	PART
issue-2488	26	15	agriculture	agriculture	NOUN
issue-2488	26	16	has	have	AUX
issue-2488	26	17	already	already	ADV
issue-2488	26	18	been	be	AUX
issue-2488	26	19	destroyed	destroy	VERB
issue-2488	26	20	baltic	baltic	ADJ
issue-2488	26	21	journal	journal	PROPN
issue-2488	26	22	of	of	ADP
issue-2488	26	23	economic	economic	ADJ
issue-2488	26	24	studies	study	NOUN
issue-2488	26	25	112	112	NUM
issue-2488	26	26	vol	vol	NOUN
issue-2488	26	27	.	.	PUNCT
issue-2488	27	1	10	10	NUM
issue-2488	27	2	no	no	NOUN
issue-2488	27	3	.	.	NOUN
issue-2488	28	1	3	3	NUM
issue-2488	28	2	,	,	PUNCT
issue-2488	28	3	2024	2024	NUM
issue-2488	28	4	in	in	ADP
issue-2488	28	5	the	the	DET
issue-2488	28	6	more	more	ADJ
issue-2488	28	7	than	than	ADP
issue-2488	28	8	two	two	NUM
issue-2488	28	9	years	year	NOUN
issue-2488	28	10	of	of	ADP
issue-2488	28	11	war	war	NOUN
issue-2488	28	12	.	.	PUNCT
issue-2488	29	1	the	the	DET
issue-2488	29	2	distribution	distribution	NOUN
issue-2488	29	3	of	of	ADP
issue-2488	29	4	losses	loss	NOUN
issue-2488	29	5	by	by	ADP
issue-2488	29	6	category	category	NOUN
issue-2488	29	7	is	be	AUX
issue-2488	29	8	shown	show	VERB
issue-2488	29	9	in	in	ADP
issue-2488	29	10	figure	figure	NOUN
issue-2488	29	11	1	1	NUM
issue-2488	29	12	.	.	PUNCT
issue-2488	30	1	it	it	PRON
issue-2488	30	2	is	be	AUX
issue-2488	30	3	clear	clear	ADJ
issue-2488	30	4	from	from	ADP
issue-2488	30	5	the	the	DET
issue-2488	30	6	above	above	ADP
issue-2488	30	7	that	that	DET
issue-2488	30	8	agricultural	agricultural	ADJ
issue-2488	30	9	business	business	NOUN
issue-2488	30	10	entities	entity	NOUN
issue-2488	30	11	are	be	AUX
issue-2488	30	12	currently	currently	ADV
issue-2488	30	13	in	in	ADP
issue-2488	30	14	a	a	DET
issue-2488	30	15	difficult	difficult	ADJ
issue-2488	30	16	situation	situation	NOUN
issue-2488	30	17	,	,	PUNCT
issue-2488	30	18	when	when	SCONJ
issue-2488	30	19	the	the	DET
issue-2488	30	20	risks	risk	NOUN
issue-2488	30	21	associated	associate	VERB
issue-2488	30	22	with	with	ADP
issue-2488	30	23	the	the	DET
issue-2488	30	24	war	war	NOUN
issue-2488	30	25	have	have	AUX
issue-2488	30	26	been	be	AUX
issue-2488	30	27	added	add	VERB
issue-2488	30	28	to	to	ADP
issue-2488	30	29	the	the	DET
issue-2488	30	30	already	already	ADV
issue-2488	30	31	"	"	PUNCT
issue-2488	30	32	traditional	traditional	ADJ
issue-2488	30	33	"	"	PUNCT
issue-2488	30	34	difficulties	difficulty	NOUN
issue-2488	30	35	of	of	ADP
issue-2488	30	36	agricultural	agricultural	ADJ
issue-2488	30	37	production	production	NOUN
issue-2488	30	38	.	.	PUNCT
issue-2488	31	1	in	in	ADP
issue-2488	31	2	this	this	DET
issue-2488	31	3	situation	situation	NOUN
issue-2488	31	4	,	,	PUNCT
issue-2488	31	5	the	the	DET
issue-2488	31	6	state	state	NOUN
issue-2488	31	7	plays	play	VERB
issue-2488	31	8	an	an	DET
issue-2488	31	9	important	important	ADJ
issue-2488	31	10	role	role	NOUN
issue-2488	31	11	in	in	ADP
issue-2488	31	12	improving	improve	VERB
issue-2488	31	13	the	the	DET
issue-2488	31	14	situation	situation	NOUN
issue-2488	31	15	,	,	PUNCT
issue-2488	31	16	as	as	SCONJ
issue-2488	31	17	it	it	PRON
issue-2488	31	18	should	should	AUX
issue-2488	31	19	formulate	formulate	VERB
issue-2488	31	20	a	a	DET
issue-2488	31	21	balanced	balanced	ADJ
issue-2488	31	22	policy	policy	NOUN
issue-2488	31	23	of	of	ADP
issue-2488	31	24	supporting	support	VERB
issue-2488	31	25	agriculture	agriculture	NOUN
issue-2488	31	26	and	and	CCONJ
issue-2488	31	27	facilitating	facilitate	VERB
issue-2488	31	28	the	the	DET
issue-2488	31	29	conditions	condition	NOUN
issue-2488	31	30	for	for	ADP
issue-2488	31	31	carrying	carry	VERB
issue-2488	31	32	out	out	ADP
issue-2488	31	33	relevant	relevant	ADJ
issue-2488	31	34	activities	activity	NOUN
issue-2488	31	35	.	.	PUNCT
issue-2488	32	1	in	in	ADP
issue-2488	32	2	this	this	DET
issue-2488	32	3	context	context	NOUN
issue-2488	32	4	,	,	PUNCT
issue-2488	32	5	the	the	DET
issue-2488	32	6	optimal	optimal	ADJ
issue-2488	32	7	tax	tax	NOUN
issue-2488	32	8	burden	burden	NOUN
issue-2488	32	9	on	on	ADP
issue-2488	32	10	agricultural	agricultural	ADJ
issue-2488	32	11	producers	producer	NOUN
issue-2488	32	12	is	be	AUX
issue-2488	32	13	of	of	ADP
issue-2488	32	14	great	great	ADJ
issue-2488	32	15	importance	importance	NOUN
issue-2488	32	16	.	.	PUNCT
issue-2488	33	1	this	this	PRON
issue-2488	33	2	increases	increase	VERB
issue-2488	33	3	the	the	DET
issue-2488	33	4	relevance	relevance	NOUN
issue-2488	33	5	of	of	ADP
issue-2488	33	6	research	research	NOUN
issue-2488	33	7	into	into	ADP
issue-2488	33	8	the	the	DET
issue-2488	33	9	state	state	NOUN
issue-2488	33	10	of	of	ADP
issue-2488	33	11	legal	legal	ADJ
issue-2488	33	12	regulation	regulation	NOUN
issue-2488	33	13	of	of	ADP
issue-2488	33	14	taxation	taxation	NOUN
issue-2488	33	15	in	in	ADP
issue-2488	33	16	agriculture	agriculture	NOUN
issue-2488	33	17	,	,	PUNCT
issue-2488	33	18	analysis	analysis	NOUN
issue-2488	33	19	of	of	ADP
issue-2488	33	20	legislative	legislative	ADJ
issue-2488	33	21	innovations	innovation	NOUN
issue-2488	33	22	in	in	ADP
issue-2488	33	23	this	this	DET
issue-2488	33	24	area	area	NOUN
issue-2488	33	25	to	to	PART
issue-2488	33	26	identify	identify	VERB
issue-2488	33	27	problematic	problematic	ADJ
issue-2488	33	28	aspects	aspect	NOUN
issue-2488	33	29	and	and	CCONJ
issue-2488	33	30	develop	develop	VERB
issue-2488	33	31	proposals	proposal	NOUN
issue-2488	33	32	for	for	ADP
issue-2488	33	33	overcoming	overcome	VERB
issue-2488	33	34	them	they	PRON
issue-2488	33	35	,	,	PUNCT
issue-2488	33	36	which	which	PRON
issue-2488	33	37	is	be	AUX
issue-2488	33	38	the	the	DET
issue-2488	33	39	purpose	purpose	NOUN
issue-2488	33	40	of	of	ADP
issue-2488	33	41	this	this	DET
issue-2488	33	42	article	article	NOUN
issue-2488	33	43	.	.	PUNCT
issue-2488	34	1	the	the	DET
issue-2488	34	2	main	main	ADJ
issue-2488	34	3	objective	objective	NOUN
issue-2488	34	4	of	of	ADP
issue-2488	34	5	the	the	DET
issue-2488	34	6	paper	paper	NOUN
issue-2488	34	7	is	be	AUX
issue-2488	34	8	to	to	PART
issue-2488	34	9	study	study	VERB
issue-2488	34	10	the	the	DET
issue-2488	34	11	new	new	ADJ
issue-2488	34	12	procedure	procedure	NOUN
issue-2488	34	13	for	for	ADP
issue-2488	34	14	collecting	collect	VERB
issue-2488	34	15	a	a	DET
issue-2488	34	16	number	number	NOUN
issue-2488	34	17	of	of	ADP
issue-2488	34	18	taxes	taxis	NOUN
issue-2488	34	19	–	–	PUNCT
issue-2488	34	20	the	the	DET
issue-2488	34	21	minimum	minimum	ADJ
issue-2488	34	22	tax	tax	NOUN
issue-2488	34	23	liability	liability	NOUN
issue-2488	34	24	and	and	CCONJ
issue-2488	34	25	the	the	DET
issue-2488	34	26	potential	potential	ADJ
issue-2488	34	27	consequences	consequence	NOUN
issue-2488	34	28	of	of	ADP
issue-2488	34	29	its	its	PRON
issue-2488	34	30	introduction	introduction	NOUN
issue-2488	34	31	for	for	ADP
issue-2488	34	32	the	the	DET
issue-2488	34	33	most	most	ADV
issue-2488	34	34	vulnerable	vulnerable	ADJ
issue-2488	34	35	categories	category	NOUN
issue-2488	34	36	of	of	ADP
issue-2488	34	37	agricultural	agricultural	ADJ
issue-2488	34	38	producers	producer	NOUN
issue-2488	34	39	,	,	PUNCT
issue-2488	34	40	owners	owner	NOUN
issue-2488	34	41	/	/	SYM
issue-2488	34	42	users	user	NOUN
issue-2488	34	43	of	of	ADP
issue-2488	34	44	agricultural	agricultural	ADJ
issue-2488	34	45	land	land	NOUN
issue-2488	34	46	,	,	PUNCT
issue-2488	34	47	in	in	ADP
issue-2488	34	48	particular	particular	ADJ
issue-2488	34	49	private	private	ADJ
issue-2488	34	50	farms	farm	NOUN
issue-2488	34	51	.	.	PUNCT
issue-2488	35	1	2	2	X
issue-2488	35	2	.	.	X
issue-2488	35	3	analysis	analysis	NOUN
issue-2488	35	4	of	of	ADP
issue-2488	35	5	recent	recent	ADJ
issue-2488	35	6	researches	research	NOUN
issue-2488	35	7	and	and	CCONJ
issue-2488	35	8	publications	publication	VERB
issue-2488	35	9	the	the	DET
issue-2488	35	10	issue	issue	NOUN
issue-2488	35	11	of	of	ADP
issue-2488	35	12	agricultural	agricultural	ADJ
issue-2488	35	13	taxation	taxation	NOUN
issue-2488	35	14	has	have	AUX
issue-2488	35	15	always	always	ADV
issue-2488	35	16	been	be	AUX
issue-2488	35	17	in	in	ADP
issue-2488	35	18	the	the	DET
issue-2488	35	19	field	field	NOUN
issue-2488	35	20	of	of	ADP
issue-2488	35	21	view	view	NOUN
issue-2488	35	22	of	of	ADP
issue-2488	35	23	scientists	scientist	NOUN
issue-2488	35	24	of	of	ADP
issue-2488	35	25	various	various	ADJ
issue-2488	35	26	industries	industry	NOUN
issue-2488	35	27	,	,	PUNCT
issue-2488	35	28	including	include	VERB
issue-2488	35	29	legal	legal	ADJ
issue-2488	35	30	experts	expert	NOUN
issue-2488	35	31	.	.	PUNCT
issue-2488	36	1	given	give	VERB
issue-2488	36	2	the	the	DET
issue-2488	36	3	dynamics	dynamic	NOUN
issue-2488	36	4	of	of	ADP
issue-2488	36	5	economic	economic	ADJ
issue-2488	36	6	,	,	PUNCT
issue-2488	36	7	social	social	ADJ
issue-2488	36	8	,	,	PUNCT
issue-2488	36	9	and	and	CCONJ
issue-2488	36	10	legal	legal	ADJ
issue-2488	36	11	changes	change	NOUN
issue-2488	36	12	,	,	PUNCT
issue-2488	36	13	which	which	PRON
issue-2488	36	14	largely	largely	ADV
issue-2488	36	15	negate	negate	VERB
issue-2488	36	16	the	the	DET
issue-2488	36	17	results	result	NOUN
issue-2488	36	18	of	of	ADP
issue-2488	36	19	scientific	scientific	ADJ
issue-2488	36	20	research	research	NOUN
issue-2488	36	21	over	over	ADP
issue-2488	36	22	time	time	NOUN
issue-2488	36	23	,	,	PUNCT
issue-2488	36	24	the	the	DET
issue-2488	36	25	focus	focus	NOUN
issue-2488	36	26	will	will	AUX
issue-2488	36	27	be	be	AUX
issue-2488	36	28	on	on	ADP
issue-2488	36	29	the	the	DET
issue-2488	36	30	achievements	achievement	NOUN
issue-2488	36	31	of	of	ADP
issue-2488	36	32	scientists	scientist	NOUN
issue-2488	36	33	in	in	ADP
issue-2488	36	34	recent	recent	ADJ
issue-2488	36	35	years	year	NOUN
issue-2488	36	36	.	.	PUNCT
issue-2488	37	1	in	in	ADP
issue-2488	37	2	particular	particular	ADJ
issue-2488	37	3	,	,	PUNCT
issue-2488	37	4	kovalchuk	kovalchuk	PROPN
issue-2488	37	5	i.	i.	PROPN
issue-2488	37	6	,	,	PUNCT
issue-2488	37	7	melnyk	melnyk	ADV
issue-2488	37	8	v.	v.	ADV
issue-2488	37	9	,	,	PUNCT
issue-2488	37	10	novak	novak	PROPN
issue-2488	37	11	t.	t.	PROPN
issue-2488	37	12	,	,	PUNCT
issue-2488	37	13	pakhomova	pakhomova	PROPN
issue-2488	37	14	a.	a.	NOUN
issue-2488	37	15	,	,	PUNCT
issue-2488	37	16	studying	study	VERB
issue-2488	37	17	the	the	DET
issue-2488	37	18	ukrainian	ukrainian	ADJ
issue-2488	37	19	and	and	CCONJ
issue-2488	37	20	world	world	NOUN
issue-2488	37	21	experience	experience	NOUN
issue-2488	37	22	of	of	ADP
issue-2488	37	23	legal	legal	ADJ
issue-2488	37	24	regulation	regulation	NOUN
issue-2488	37	25	of	of	ADP
issue-2488	37	26	agricultural	agricultural	ADJ
issue-2488	37	27	taxation	taxation	NOUN
issue-2488	37	28	,	,	PUNCT
issue-2488	37	29	believe	believe	VERB
issue-2488	37	30	that	that	SCONJ
issue-2488	37	31	the	the	DET
issue-2488	37	32	system	system	NOUN
issue-2488	37	33	of	of	ADP
issue-2488	37	34	preferential	preferential	ADJ
issue-2488	37	35	taxation	taxation	NOUN
issue-2488	37	36	in	in	ADP
issue-2488	37	37	agriculture	agriculture	NOUN
issue-2488	37	38	is	be	AUX
issue-2488	37	39	one	one	NUM
issue-2488	37	40	of	of	ADP
issue-2488	37	41	the	the	DET
issue-2488	37	42	main	main	ADJ
issue-2488	37	43	instruments	instrument	NOUN
issue-2488	37	44	of	of	ADP
issue-2488	37	45	state	state	NOUN
issue-2488	37	46	support	support	NOUN
issue-2488	37	47	for	for	ADP
issue-2488	37	48	agribusiness	agribusiness	NOUN
issue-2488	37	49	.	.	PUNCT
issue-2488	38	1	the	the	DET
issue-2488	38	2	authors	author	NOUN
issue-2488	38	3	substantiate	substantiate	VERB
issue-2488	38	4	the	the	DET
issue-2488	38	5	need	need	NOUN
issue-2488	38	6	for	for	ADP
issue-2488	38	7	a	a	DET
issue-2488	38	8	differentiated	differentiated	ADJ
issue-2488	38	9	approach	approach	NOUN
issue-2488	38	10	to	to	ADP
issue-2488	38	11	taxation	taxation	NOUN
issue-2488	38	12	of	of	ADP
issue-2488	38	13	agricultural	agricultural	ADJ
issue-2488	38	14	producers	producer	NOUN
issue-2488	38	15	.	.	PUNCT
issue-2488	39	1	according	accord	VERB
issue-2488	39	2	to	to	ADP
issue-2488	39	3	the	the	DET
issue-2488	39	4	authors	author	NOUN
issue-2488	39	5	,	,	PUNCT
issue-2488	39	6	it	it	PRON
issue-2488	39	7	consists	consist	VERB
issue-2488	39	8	in	in	ADP
issue-2488	39	9	the	the	DET
issue-2488	39	10	introduction	introduction	NOUN
issue-2488	39	11	of	of	ADP
issue-2488	39	12	the	the	DET
issue-2488	39	13	inclusion	inclusion	NOUN
issue-2488	39	14	of	of	ADP
issue-2488	39	15	income	income	NOUN
issue-2488	39	16	from	from	ADP
issue-2488	39	17	the	the	DET
issue-2488	39	18	sale	sale	NOUN
issue-2488	39	19	of	of	ADP
issue-2488	39	20	agricultural	agricultural	ADJ
issue-2488	39	21	products	product	NOUN
issue-2488	39	22	as	as	ADP
issue-2488	39	23	an	an	DET
issue-2488	39	24	object	object	NOUN
issue-2488	39	25	of	of	ADP
issue-2488	39	26	taxation	taxation	NOUN
issue-2488	39	27	of	of	ADP
issue-2488	39	28	tax	tax	NOUN
issue-2488	39	29	privileges	privilege	NOUN
issue-2488	39	30	for	for	ADP
issue-2488	39	31	those	those	DET
issue-2488	39	32	entities	entity	NOUN
issue-2488	39	33	engaged	engage	VERB
issue-2488	39	34	in	in	ADP
issue-2488	39	35	the	the	DET
issue-2488	39	36	cultivation	cultivation	NOUN
issue-2488	39	37	of	of	ADP
issue-2488	39	38	grain	grain	NOUN
issue-2488	39	39	crops	crop	NOUN
issue-2488	39	40	(	(	PUNCT
issue-2488	39	41	kovalchuk	kovalchuk	PROPN
issue-2488	39	42	et	et	PROPN
issue-2488	39	43	al	al	PROPN
issue-2488	39	44	.	.	PROPN
issue-2488	39	45	,	,	PUNCT
issue-2488	39	46	2021	2021	NUM
issue-2488	39	47	)	)	PUNCT
issue-2488	39	48	.	.	PUNCT
issue-2488	40	1	from	from	ADP
issue-2488	40	2	the	the	DET
issue-2488	40	3	point	point	NOUN
issue-2488	40	4	of	of	ADP
issue-2488	40	5	view	view	NOUN
issue-2488	40	6	of	of	ADP
issue-2488	40	7	other	other	ADJ
issue-2488	40	8	researchers	researcher	NOUN
issue-2488	40	9	,	,	PUNCT
issue-2488	40	10	the	the	DET
issue-2488	40	11	optimal	optimal	ADJ
issue-2488	40	12	level	level	NOUN
issue-2488	40	13	of	of	ADP
issue-2488	40	14	tax	tax	NOUN
issue-2488	40	15	burden	burden	NOUN
issue-2488	40	16	on	on	ADP
issue-2488	40	17	agricultural	agricultural	ADJ
issue-2488	40	18	enterprises	enterprise	NOUN
issue-2488	40	19	is	be	AUX
issue-2488	40	20	not	not	PART
issue-2488	40	21	only	only	ADV
issue-2488	40	22	a	a	DET
issue-2488	40	23	direction	direction	NOUN
issue-2488	40	24	of	of	ADP
issue-2488	40	25	state	state	NOUN
issue-2488	40	26	support	support	NOUN
issue-2488	40	27	,	,	PUNCT
issue-2488	40	28	but	but	CCONJ
issue-2488	40	29	also	also	ADV
issue-2488	40	30	ensures	ensure	VERB
issue-2488	40	31	positive	positive	ADJ
issue-2488	40	32	dynamics	dynamic	NOUN
issue-2488	40	33	of	of	ADP
issue-2488	40	34	business	business	NOUN
issue-2488	40	35	activity	activity	NOUN
issue-2488	40	36	and	and	CCONJ
issue-2488	40	37	contributes	contribute	VERB
issue-2488	40	38	to	to	ADP
issue-2488	40	39	the	the	DET
issue-2488	40	40	achievement	achievement	NOUN
issue-2488	40	41	of	of	ADP
issue-2488	40	42	socio	socio	NOUN
issue-2488	40	43	-	-	PUNCT
issue-2488	40	44	political	political	ADJ
issue-2488	40	45	stability	stability	NOUN
issue-2488	40	46	(	(	PUNCT
issue-2488	40	47	kostornoi	kostornoi	PROPN
issue-2488	40	48	et	et	PROPN
issue-2488	40	49	al	al	PROPN
issue-2488	40	50	.	.	PROPN
issue-2488	40	51	,	,	PUNCT
issue-2488	40	52	2021	2021	NUM
issue-2488	40	53	)	)	PUNCT
issue-2488	40	54	.	.	PUNCT
issue-2488	41	1	sarapina	sarapina	PROPN
issue-2488	41	2	o.	o.	PROPN
issue-2488	41	3	and	and	CCONJ
issue-2488	41	4	yeremian	yeremian	PROPN
issue-2488	41	5	o.	o.	PROPN
issue-2488	41	6	emphasise	emphasise	VERB
issue-2488	41	7	the	the	DET
issue-2488	41	8	need	need	NOUN
issue-2488	41	9	to	to	PART
issue-2488	41	10	reform	reform	VERB
issue-2488	41	11	the	the	DET
issue-2488	41	12	taxation	taxation	NOUN
issue-2488	41	13	system	system	NOUN
issue-2488	41	14	of	of	ADP
issue-2488	41	15	agricultural	agricultural	ADJ
issue-2488	41	16	enterprises	enterprise	NOUN
issue-2488	41	17	.	.	PUNCT
issue-2488	42	1	the	the	DET
issue-2488	42	2	main	main	ADJ
issue-2488	42	3	argument	argument	NOUN
issue-2488	42	4	for	for	ADP
issue-2488	42	5	this	this	DET
issue-2488	42	6	position	position	NOUN
issue-2488	42	7	is	be	AUX
issue-2488	42	8	levelling	level	VERB
issue-2488	42	9	the	the	DET
issue-2488	42	10	competitive	competitive	ADJ
issue-2488	42	11	environment	environment	NOUN
issue-2488	42	12	,	,	PUNCT
issue-2488	42	13	overcoming	overcome	VERB
issue-2488	42	14	imbalances	imbalance	NOUN
issue-2488	42	15	in	in	ADP
issue-2488	42	16	the	the	DET
issue-2488	42	17	structure	structure	NOUN
issue-2488	42	18	of	of	ADP
issue-2488	42	19	agricultural	agricultural	ADJ
issue-2488	42	20	production	production	NOUN
issue-2488	42	21	in	in	ADP
issue-2488	42	22	favour	favour	NOUN
issue-2488	42	23	of	of	ADP
issue-2488	42	24	small	small	ADJ
issue-2488	42	25	and	and	CCONJ
issue-2488	42	26	medium	medium	ADJ
issue-2488	42	27	-	-	PUNCT
issue-2488	42	28	sized	sized	ADJ
issue-2488	42	29	enterprises	enterprise	NOUN
issue-2488	42	30	that	that	PRON
issue-2488	42	31	are	be	AUX
issue-2488	42	32	socially	socially	ADV
issue-2488	42	33	oriented	orient	VERB
issue-2488	42	34	(	(	PUNCT
issue-2488	42	35	sarapina	sarapina	PROPN
issue-2488	42	36	&	&	CCONJ
issue-2488	42	37	yeremіan	yeremіan	PROPN
issue-2488	42	38	,	,	PUNCT
issue-2488	42	39	2021	2021	NUM
issue-2488	42	40	)	)	PUNCT
issue-2488	42	41	.	.	PUNCT
issue-2488	43	1	the	the	DET
issue-2488	43	2	issues	issue	NOUN
issue-2488	43	3	of	of	ADP
issue-2488	43	4	optimising	optimise	VERB
issue-2488	43	5	the	the	DET
issue-2488	43	6	taxation	taxation	NOUN
issue-2488	43	7	of	of	ADP
issue-2488	43	8	small	small	ADJ
issue-2488	43	9	agricultural	agricultural	ADJ
issue-2488	43	10	producers	producer	NOUN
issue-2488	43	11	as	as	ADP
issue-2488	43	12	those	those	PRON
issue-2488	43	13	with	with	ADP
issue-2488	43	14	significant	significant	ADJ
issue-2488	43	15	problems	problem	NOUN
issue-2488	43	16	with	with	ADP
issue-2488	43	17	material	material	NOUN
issue-2488	43	18	and	and	CCONJ
issue-2488	43	19	technical	technical	ADJ
issue-2488	43	20	resources	resource	NOUN
issue-2488	43	21	,	,	PUNCT
issue-2488	43	22	staffing	staffing	NOUN
issue-2488	43	23	,	,	PUNCT
issue-2488	43	24	high	high	ADJ
issue-2488	43	25	production	production	NOUN
issue-2488	43	26	costs	cost	NOUN
issue-2488	43	27	,	,	PUNCT
issue-2488	43	28	and	and	CCONJ
issue-2488	43	29	difficulties	difficulty	NOUN
issue-2488	43	30	in	in	ADP
issue-2488	43	31	accessing	access	VERB
issue-2488	43	32	markets	market	NOUN
issue-2488	43	33	have	have	AUX
issue-2488	43	34	also	also	ADV
issue-2488	43	35	been	be	AUX
issue-2488	43	36	the	the	DET
issue-2488	43	37	subject	subject	NOUN
issue-2488	43	38	of	of	ADP
issue-2488	43	39	scientific	scientific	ADJ
issue-2488	43	40	research	research	NOUN
issue-2488	43	41	.	.	PUNCT
issue-2488	44	1	for	for	ADP
issue-2488	44	2	example	example	NOUN
issue-2488	44	3	,	,	PUNCT
issue-2488	44	4	kononenko	kononenko	PROPN
issue-2488	44	5	l.	l.	PROPN
issue-2488	44	6	,	,	PUNCT
issue-2488	44	7	atamas	atamas	PROPN
issue-2488	44	8	o.	o.	PROPN
issue-2488	44	9	,	,	PUNCT
issue-2488	44	10	nazarova	nazarova	PROPN
issue-2488	44	11	h.	h.	PROPN
issue-2488	44	12	,	,	PUNCT
issue-2488	44	13	selishcheva	selishcheva	PROPN
issue-2488	44	14	e.	e.	PROPN
issue-2488	44	15	,	,	PUNCT
issue-2488	44	16	kononenko	kononenko	PROPN
issue-2488	44	17	s.	s.	PROPN
issue-2488	44	18	,	,	PUNCT
issue-2488	44	19	supporting	support	VERB
issue-2488	44	20	the	the	DET
issue-2488	44	21	approach	approach	NOUN
issue-2488	44	22	to	to	ADP
issue-2488	44	23	taking	take	VERB
issue-2488	44	24	into	into	ADP
issue-2488	44	25	account	account	NOUN
issue-2488	44	26	the	the	DET
issue-2488	44	27	specifics	specific	NOUN
issue-2488	44	28	of	of	ADP
issue-2488	44	29	agricultural	agricultural	ADJ
issue-2488	44	30	activities	activity	NOUN
issue-2488	44	31	,	,	PUNCT
issue-2488	44	32	substantiated	substantiate	VERB
issue-2488	44	33	the	the	DET
issue-2488	44	34	need	need	NOUN
issue-2488	44	35	to	to	PART
issue-2488	44	36	create	create	VERB
issue-2488	44	37	innovative	innovative	ADJ
issue-2488	44	38	and	and	CCONJ
issue-2488	44	39	integrated	integrate	VERB
issue-2488	44	40	structures	structure	NOUN
issue-2488	44	41	to	to	PART
issue-2488	44	42	assist	assist	VERB
issue-2488	44	43	small	small	ADJ
issue-2488	44	44	agricultural	agricultural	ADJ
issue-2488	44	45	producers	producer	NOUN
issue-2488	44	46	in	in	ADP
issue-2488	44	47	choosing	choose	VERB
issue-2488	44	48	the	the	DET
issue-2488	44	49	optimal	optimal	ADJ
issue-2488	44	50	taxation	taxation	NOUN
issue-2488	44	51	system	system	NOUN
issue-2488	44	52	for	for	ADP
issue-2488	44	53	them	they	PRON
issue-2488	44	54	and	and	CCONJ
issue-2488	44	55	conducting	conduct	VERB
issue-2488	44	56	the	the	DET
issue-2488	44	57	taxation	taxation	NOUN
issue-2488	44	58	procedure	procedure	NOUN
issue-2488	44	59	itself	itself	PRON
issue-2488	44	60	(	(	PUNCT
issue-2488	44	61	kononenko	kononenko	PROPN
issue-2488	44	62	et	et	PROPN
issue-2488	44	63	al	al	PROPN
issue-2488	44	64	.	.	PROPN
issue-2488	44	65	,	,	PUNCT
issue-2488	44	66	2022	2022	NUM
issue-2488	44	67	)	)	PUNCT
issue-2488	44	68	.	.	PUNCT
issue-2488	45	1	interesting	interesting	ADJ
issue-2488	45	2	from	from	ADP
issue-2488	45	3	the	the	DET
issue-2488	45	4	point	point	NOUN
issue-2488	45	5	of	of	ADP
issue-2488	45	6	view	view	NOUN
issue-2488	45	7	of	of	ADP
issue-2488	45	8	the	the	DET
issue-2488	45	9	subject	subject	NOUN
issue-2488	45	10	of	of	ADP
issue-2488	45	11	this	this	DET
issue-2488	45	12	study	study	NOUN
issue-2488	45	13	is	be	AUX
issue-2488	45	14	the	the	DET
issue-2488	45	15	work	work	NOUN
issue-2488	45	16	of	of	ADP
issue-2488	45	17	yushko	yushko	ADJ
issue-2488	45	18	s.	s.	PROPN
issue-2488	45	19	,	,	PUNCT
issue-2488	45	20	who	who	PRON
issue-2488	45	21	studies	study	VERB
issue-2488	45	22	the	the	DET
issue-2488	45	23	special	special	ADJ
issue-2488	45	24	taxation	taxation	NOUN
issue-2488	45	25	regime	regime	NOUN
issue-2488	45	26	for	for	ADP
issue-2488	45	27	agricultural	agricultural	ADJ
issue-2488	45	28	enterprises	enterprise	NOUN
issue-2488	45	29	from	from	ADP
issue-2488	45	30	the	the	DET
issue-2488	45	31	beginning	beginning	NOUN
issue-2488	45	32	of	of	ADP
issue-2488	45	33	its	its	PRON
issue-2488	45	34	introduction	introduction	NOUN
issue-2488	45	35	in	in	ADP
issue-2488	45	36	1999	1999	NUM
issue-2488	45	37	to	to	ADP
issue-2488	45	38	2022	2022	NUM
issue-2488	45	39	.	.	PUNCT
issue-2488	46	1	as	as	ADP
issue-2488	46	2	a	a	DET
issue-2488	46	3	result	result	NOUN
issue-2488	46	4	,	,	PUNCT
issue-2488	46	5	the	the	DET
issue-2488	46	6	author	author	NOUN
issue-2488	46	7	concludes	conclude	VERB
issue-2488	46	8	that	that	SCONJ
issue-2488	46	9	the	the	DET
issue-2488	46	10	special	special	ADJ
issue-2488	46	11	taxation	taxation	NOUN
issue-2488	46	12	regime	regime	NOUN
issue-2488	46	13	still	still	ADV
issue-2488	46	14	figure	figure	VERB
issue-2488	46	15	1	1	NUM
issue-2488	46	16	.	.	PUNCT
issue-2488	46	17	losses	loss	NOUN
issue-2488	46	18	in	in	ADP
issue-2488	46	19	ukrainian	ukrainian	ADJ
issue-2488	46	20	agriculture	agriculture	NOUN
issue-2488	46	21	caused	cause	VERB
issue-2488	46	22	by	by	ADP
issue-2488	46	23	the	the	DET
issue-2488	46	24	war	war	NOUN
issue-2488	46	25	(	(	PUNCT
issue-2488	46	26	as	as	ADP
issue-2488	46	27	of	of	ADP
issue-2488	46	28	december	december	PROPN
issue-2488	46	29	2023	2023	NUM
issue-2488	46	30	)	)	PUNCT
issue-2488	46	31	source	source	NOUN
issue-2488	46	32	:	:	PUNCT
issue-2488	46	33	neyter	neyter	PROPN
issue-2488	46	34	r.	r.	PROPN
issue-2488	46	35	,	,	PUNCT
issue-2488	46	36	zorya	zorya	PROPN
issue-2488	46	37	s.	s.	PROPN
issue-2488	46	38	,	,	PUNCT
issue-2488	46	39	muliar	muliar	PROPN
issue-2488	46	40	о	о	PROPN
issue-2488	46	41	.	.	PUNCT
issue-2488	47	1	(	(	PUNCT
issue-2488	47	2	2024	2024	NUM
issue-2488	47	3	)	)	PUNCT
issue-2488	47	4	agricultural	agricultural	ADJ
issue-2488	47	5	war	war	NOUN
issue-2488	47	6	damages	damage	NOUN
issue-2488	47	7	,	,	PUNCT
issue-2488	47	8	losses	loss	NOUN
issue-2488	47	9	,	,	PUNCT
issue-2488	47	10	and	and	CCONJ
issue-2488	47	11	needs	need	VERB
issue-2488	47	12	review	review	NOUN
issue-2488	47	13	.	.	PUNCT
issue-2488	48	1	url	url	PROPN
issue-2488	48	2	:	:	PUNCT
issue-2488	48	3	https://kse.ua/wp-content/uploads/2024/02/rdna3_eng.pdf	https://kse.ua/wp-content/uploads/2024/02/rdna3_eng.pdf	PROPN
issue-2488	48	4	outputs	output	NOUN
issue-2488	48	5	18,2	18,2	NUM
issue-2488	48	6	%	%	NOUN
issue-2488	48	7	inputs	input	NOUN
issue-2488	48	8	0,9	0,9	NUM
issue-2488	48	9	%	%	NOUN
issue-2488	48	10	perennial	perennial	ADJ
issue-2488	48	11	crops	crop	NOUN
issue-2488	48	12	3,9	3,9	NUM
issue-2488	48	13	%	%	NOUN
issue-2488	48	14	aquaculture	aquaculture	NOUN
issue-2488	48	15	and	and	CCONJ
issue-2488	48	16	fisheries	fishery	NOUN
issue-2488	48	17	0,3	0,3	NUM
issue-2488	48	18	%	%	NOUN
issue-2488	48	19	livestock	livestock	NOUN
issue-2488	48	20	2,5	2,5	NUM
issue-2488	48	21	%	%	NOUN
issue-2488	48	22	storage	storage	NOUN
issue-2488	48	23	facilities	facility	NOUN
issue-2488	48	24	17,5	17,5	NUM
issue-2488	48	25	agricultural	agricultural	ADJ
issue-2488	48	26	machinery	machinery	NOUN
issue-2488	48	27	56,7	56,7	NUM
issue-2488	48	28	%	%	NOUN
issue-2488	48	29	baltic	baltic	PROPN
issue-2488	48	30	journal	journal	PROPN
issue-2488	48	31	of	of	ADP
issue-2488	48	32	economic	economic	ADJ
issue-2488	48	33	studies	study	NOUN
issue-2488	48	34	113	113	NUM
issue-2488	48	35	vol	vol	NOUN
issue-2488	48	36	.	.	PUNCT
issue-2488	49	1	10	10	NUM
issue-2488	49	2	no	no	NOUN
issue-2488	49	3	.	.	NOUN
issue-2488	50	1	3	3	NUM
issue-2488	50	2	,	,	PUNCT
issue-2488	50	3	2024	2024	NUM
issue-2488	50	4	remains	remain	VERB
issue-2488	50	5	a	a	DET
issue-2488	50	6	priority	priority	NOUN
issue-2488	50	7	for	for	ADP
issue-2488	50	8	most	most	ADJ
issue-2488	50	9	agricultural	agricultural	ADJ
issue-2488	50	10	enterprises	enterprise	NOUN
issue-2488	50	11	,	,	PUNCT
issue-2488	50	12	despite	despite	SCONJ
issue-2488	50	13	changes	change	NOUN
issue-2488	50	14	in	in	ADP
issue-2488	50	15	the	the	DET
issue-2488	50	16	conditions	condition	NOUN
issue-2488	50	17	/	/	SYM
issue-2488	50	18	rules	rule	NOUN
issue-2488	50	19	of	of	ADP
issue-2488	50	20	taxation	taxation	NOUN
issue-2488	50	21	and	and	CCONJ
issue-2488	50	22	the	the	DET
issue-2488	50	23	gradual	gradual	ADJ
issue-2488	50	24	reduction	reduction	NOUN
issue-2488	50	25	of	of	ADP
issue-2488	50	26	the	the	DET
issue-2488	50	27	benefits	benefit	NOUN
issue-2488	50	28	and	and	CCONJ
issue-2488	50	29	advantages	advantage	NOUN
issue-2488	50	30	of	of	ADP
issue-2488	50	31	such	such	DET
issue-2488	50	32	a	a	DET
issue-2488	50	33	regime	regime	NOUN
issue-2488	50	34	.	.	PUNCT
issue-2488	51	1	s.	s.	PROPN
issue-2488	51	2	yushko	yushko	PROPN
issue-2488	51	3	also	also	ADV
issue-2488	51	4	points	point	VERB
issue-2488	51	5	to	to	ADP
issue-2488	51	6	an	an	DET
issue-2488	51	7	increase	increase	NOUN
issue-2488	51	8	in	in	ADP
issue-2488	51	9	tax	tax	NOUN
issue-2488	51	10	pressure	pressure	NOUN
issue-2488	51	11	on	on	ADP
issue-2488	51	12	agricultural	agricultural	ADJ
issue-2488	51	13	producers	producer	NOUN
issue-2488	51	14	due	due	ADP
issue-2488	51	15	to	to	ADP
issue-2488	51	16	the	the	DET
issue-2488	51	17	increase	increase	NOUN
issue-2488	51	18	in	in	ADP
issue-2488	51	19	tax	tax	NOUN
issue-2488	51	20	rates	rate	NOUN
issue-2488	51	21	by	by	ADP
issue-2488	51	22	several	several	ADJ
issue-2488	51	23	times	time	NOUN
issue-2488	51	24	,	,	PUNCT
issue-2488	51	25	the	the	DET
issue-2488	51	26	introduction	introduction	NOUN
issue-2488	51	27	of	of	ADP
issue-2488	51	28	land	land	NOUN
issue-2488	51	29	taxation	taxation	NOUN
issue-2488	51	30	based	base	VERB
issue-2488	51	31	on	on	ADP
issue-2488	51	32	indexed	indexed	ADJ
issue-2488	51	33	valuation	valuation	NOUN
issue-2488	51	34	,	,	PUNCT
issue-2488	51	35	and	and	CCONJ
issue-2488	51	36	the	the	DET
issue-2488	51	37	introduction	introduction	NOUN
issue-2488	51	38	of	of	ADP
issue-2488	51	39	a	a	DET
issue-2488	51	40	minimum	minimum	ADJ
issue-2488	51	41	tax	tax	NOUN
issue-2488	51	42	liability	liability	NOUN
issue-2488	51	43	(	(	PUNCT
issue-2488	51	44	yushko	yushko	ADJ
issue-2488	51	45	,	,	PUNCT
issue-2488	51	46	2022	2022	NUM
issue-2488	51	47	)	)	PUNCT
issue-2488	51	48	.	.	PUNCT
issue-2488	52	1	thus	thus	ADV
issue-2488	52	2	,	,	PUNCT
issue-2488	52	3	experts	expert	NOUN
issue-2488	52	4	are	be	AUX
issue-2488	52	5	virtually	virtually	ADV
issue-2488	52	6	unanimous	unanimous	ADJ
issue-2488	52	7	in	in	ADP
issue-2488	52	8	their	their	PRON
issue-2488	52	9	opinion	opinion	NOUN
issue-2488	52	10	that	that	SCONJ
issue-2488	52	11	it	it	PRON
issue-2488	52	12	is	be	AUX
issue-2488	52	13	advisable	advisable	ADJ
issue-2488	52	14	to	to	PART
issue-2488	52	15	maintain	maintain	VERB
issue-2488	52	16	special	special	ADJ
issue-2488	52	17	preferential	preferential	ADJ
issue-2488	52	18	taxation	taxation	NOUN
issue-2488	52	19	of	of	ADP
issue-2488	52	20	agribusiness	agribusiness	NOUN
issue-2488	52	21	,	,	PUNCT
issue-2488	52	22	which	which	PRON
issue-2488	52	23	would	would	AUX
issue-2488	52	24	take	take	VERB
issue-2488	52	25	into	into	ADP
issue-2488	52	26	account	account	NOUN
issue-2488	52	27	sectoral	sectoral	ADJ
issue-2488	52	28	specifics	specific	NOUN
issue-2488	52	29	,	,	PUNCT
issue-2488	52	30	including	include	VERB
issue-2488	52	31	the	the	DET
issue-2488	52	32	interests	interest	NOUN
issue-2488	52	33	of	of	ADP
issue-2488	52	34	small	small	ADJ
issue-2488	52	35	agricultural	agricultural	ADJ
issue-2488	52	36	producers	producer	NOUN
issue-2488	52	37	,	,	PUNCT
issue-2488	52	38	smalland	smalland	CCONJ
issue-2488	52	39	micro	micro	NOUN
issue-2488	52	40	-	-	NOUN
issue-2488	52	41	enterprises	enterprise	NOUN
issue-2488	52	42	.	.	PUNCT
issue-2488	53	1	3	3	X
issue-2488	53	2	.	.	X
issue-2488	53	3	methodology	methodology	NOUN
issue-2488	53	4	achievement	achievement	NOUN
issue-2488	53	5	of	of	ADP
issue-2488	53	6	the	the	DET
issue-2488	53	7	goal	goal	NOUN
issue-2488	53	8	and	and	CCONJ
issue-2488	53	9	solution	solution	NOUN
issue-2488	53	10	of	of	ADP
issue-2488	53	11	the	the	DET
issue-2488	53	12	tasks	task	NOUN
issue-2488	53	13	set	set	VERB
issue-2488	53	14	by	by	ADP
issue-2488	53	15	the	the	DET
issue-2488	53	16	authors	author	NOUN
issue-2488	53	17	of	of	ADP
issue-2488	53	18	the	the	DET
issue-2488	53	19	article	article	NOUN
issue-2488	53	20	was	be	AUX
issue-2488	53	21	made	make	VERB
issue-2488	53	22	possible	possible	ADJ
issue-2488	53	23	by	by	ADP
issue-2488	53	24	using	use	VERB
issue-2488	53	25	a	a	DET
issue-2488	53	26	combination	combination	NOUN
issue-2488	53	27	of	of	ADP
issue-2488	53	28	methods	method	NOUN
issue-2488	53	29	of	of	ADP
issue-2488	53	30	scientific	scientific	ADJ
issue-2488	53	31	knowledge	knowledge	NOUN
issue-2488	53	32	.	.	PUNCT
issue-2488	54	1	the	the	DET
issue-2488	54	2	research	research	NOUN
issue-2488	54	3	methodology	methodology	NOUN
issue-2488	54	4	included	include	VERB
issue-2488	54	5	the	the	DET
issue-2488	54	6	philosophical	philosophical	ADJ
issue-2488	54	7	(	(	PUNCT
issue-2488	54	8	dialectical	dialectical	ADJ
issue-2488	54	9	method	method	NOUN
issue-2488	54	10	)	)	PUNCT
issue-2488	54	11	,	,	PUNCT
issue-2488	54	12	general	general	ADJ
issue-2488	54	13	scientific	scientific	ADJ
issue-2488	54	14	methods	method	NOUN
issue-2488	54	15	–	–	PUNCT
issue-2488	54	16	formal	formal	ADJ
issue-2488	54	17	and	and	CCONJ
issue-2488	54	18	logical	logical	ADJ
issue-2488	54	19	,	,	PUNCT
issue-2488	54	20	and	and	CCONJ
issue-2488	54	21	analysis	analysis	NOUN
issue-2488	54	22	.	.	PUNCT
issue-2488	55	1	given	give	VERB
issue-2488	55	2	the	the	DET
issue-2488	55	3	subject	subject	NOUN
issue-2488	55	4	and	and	CCONJ
issue-2488	55	5	object	object	NOUN
issue-2488	55	6	of	of	ADP
issue-2488	55	7	the	the	DET
issue-2488	55	8	study	study	NOUN
issue-2488	55	9	,	,	PUNCT
issue-2488	55	10	the	the	DET
issue-2488	55	11	authors	author	NOUN
issue-2488	55	12	also	also	ADV
issue-2488	55	13	used	use	VERB
issue-2488	55	14	special	special	ADJ
issue-2488	55	15	scientific	scientific	ADJ
issue-2488	55	16	methods	method	NOUN
issue-2488	55	17	–	–	PUNCT
issue-2488	55	18	formal	formal	ADJ
issue-2488	55	19	legal	legal	ADJ
issue-2488	55	20	and	and	CCONJ
issue-2488	55	21	comparative	comparative	ADJ
issue-2488	55	22	legal	legal	ADJ
issue-2488	55	23	methods	method	NOUN
issue-2488	55	24	.	.	PUNCT
issue-2488	56	1	the	the	DET
issue-2488	56	2	use	use	NOUN
issue-2488	56	3	of	of	ADP
issue-2488	56	4	the	the	DET
issue-2488	56	5	dialectical	dialectical	ADJ
issue-2488	56	6	method	method	NOUN
issue-2488	56	7	made	make	VERB
issue-2488	56	8	it	it	PRON
issue-2488	56	9	possible	possible	ADJ
issue-2488	56	10	to	to	PART
issue-2488	56	11	identify	identify	VERB
issue-2488	56	12	the	the	DET
issue-2488	56	13	trends	trend	NOUN
issue-2488	56	14	in	in	ADP
issue-2488	56	15	the	the	DET
issue-2488	56	16	development	development	NOUN
issue-2488	56	17	of	of	ADP
issue-2488	56	18	legal	legal	ADJ
issue-2488	56	19	regulation	regulation	NOUN
issue-2488	56	20	of	of	ADP
issue-2488	56	21	taxation	taxation	NOUN
issue-2488	56	22	of	of	ADP
issue-2488	56	23	owners	owner	NOUN
issue-2488	56	24	and	and	CCONJ
issue-2488	56	25	users	user	NOUN
issue-2488	56	26	of	of	ADP
issue-2488	56	27	agricultural	agricultural	ADJ
issue-2488	56	28	land	land	NOUN
issue-2488	56	29	plots	plot	NOUN
issue-2488	56	30	in	in	ADP
issue-2488	56	31	its	its	PRON
issue-2488	56	32	interconnection	interconnection	NOUN
issue-2488	56	33	with	with	ADP
issue-2488	56	34	economic	economic	ADJ
issue-2488	56	35	and	and	CCONJ
issue-2488	56	36	social	social	ADJ
issue-2488	56	37	factors	factor	NOUN
issue-2488	56	38	of	of	ADP
issue-2488	56	39	agricultural	agricultural	ADJ
issue-2488	56	40	development	development	NOUN
issue-2488	56	41	.	.	PUNCT
issue-2488	57	1	the	the	DET
issue-2488	57	2	formal	formal	ADJ
issue-2488	57	3	and	and	CCONJ
issue-2488	57	4	logical	logical	ADJ
issue-2488	57	5	method	method	NOUN
issue-2488	57	6	contributed	contribute	VERB
issue-2488	57	7	to	to	ADP
issue-2488	57	8	the	the	DET
issue-2488	57	9	formulation	formulation	NOUN
issue-2488	57	10	of	of	ADP
issue-2488	57	11	the	the	DET
issue-2488	57	12	conclusions	conclusion	NOUN
issue-2488	57	13	of	of	ADP
issue-2488	57	14	the	the	DET
issue-2488	57	15	work	work	NOUN
issue-2488	57	16	and	and	CCONJ
issue-2488	57	17	also	also	ADV
issue-2488	57	18	allowed	allow	VERB
issue-2488	57	19	to	to	PART
issue-2488	57	20	reveal	reveal	VERB
issue-2488	57	21	the	the	DET
issue-2488	57	22	content	content	NOUN
issue-2488	57	23	of	of	ADP
issue-2488	57	24	violations	violation	NOUN
issue-2488	57	25	of	of	ADP
issue-2488	57	26	the	the	DET
issue-2488	57	27	basic	basic	ADJ
issue-2488	57	28	principles	principle	NOUN
issue-2488	57	29	of	of	ADP
issue-2488	57	30	tax	tax	NOUN
issue-2488	57	31	legislation	legislation	NOUN
issue-2488	57	32	when	when	SCONJ
issue-2488	57	33	introducing	introduce	VERB
issue-2488	57	34	the	the	DET
issue-2488	57	35	minimum	minimum	ADJ
issue-2488	57	36	tax	tax	NOUN
issue-2488	57	37	liability	liability	NOUN
issue-2488	57	38	.	.	PUNCT
issue-2488	58	1	the	the	DET
issue-2488	58	2	method	method	NOUN
issue-2488	58	3	of	of	ADP
issue-2488	58	4	analysis	analysis	NOUN
issue-2488	58	5	is	be	AUX
issue-2488	58	6	applied	apply	VERB
issue-2488	58	7	to	to	PART
issue-2488	58	8	review	review	VERB
issue-2488	58	9	the	the	DET
issue-2488	58	10	developments	development	NOUN
issue-2488	58	11	of	of	ADP
issue-2488	58	12	scientific	scientific	ADJ
issue-2488	58	13	doctrine	doctrine	NOUN
issue-2488	58	14	on	on	ADP
issue-2488	58	15	taxation	taxation	NOUN
issue-2488	58	16	in	in	ADP
issue-2488	58	17	agriculture	agriculture	NOUN
issue-2488	58	18	,	,	PUNCT
issue-2488	58	19	as	as	ADV
issue-2488	58	20	well	well	ADV
issue-2488	58	21	as	as	ADP
issue-2488	58	22	to	to	PART
issue-2488	58	23	identify	identify	VERB
issue-2488	58	24	contradictory	contradictory	ADJ
issue-2488	58	25	provisions	provision	NOUN
issue-2488	58	26	of	of	ADP
issue-2488	58	27	legal	legal	ADJ
issue-2488	58	28	acts	act	NOUN
issue-2488	58	29	regulating	regulate	VERB
issue-2488	58	30	relations	relation	NOUN
issue-2488	58	31	in	in	ADP
issue-2488	58	32	the	the	DET
issue-2488	58	33	field	field	NOUN
issue-2488	58	34	of	of	ADP
issue-2488	58	35	taxation	taxation	NOUN
issue-2488	58	36	(	(	PUNCT
issue-2488	58	37	in	in	ADP
issue-2488	58	38	particular	particular	ADJ
issue-2488	58	39	,	,	PUNCT
issue-2488	58	40	in	in	ADP
issue-2488	58	41	terms	term	NOUN
issue-2488	58	42	of	of	ADP
issue-2488	58	43	the	the	DET
issue-2488	58	44	minimum	minimum	ADJ
issue-2488	58	45	tax	tax	NOUN
issue-2488	58	46	liability	liability	NOUN
issue-2488	58	47	)	)	PUNCT
issue-2488	58	48	.	.	PUNCT
issue-2488	59	1	the	the	DET
issue-2488	59	2	formal	formal	ADJ
issue-2488	59	3	legal	legal	ADJ
issue-2488	59	4	method	method	NOUN
issue-2488	59	5	was	be	AUX
issue-2488	59	6	used	use	VERB
issue-2488	59	7	to	to	PART
issue-2488	59	8	clarify	clarify	VERB
issue-2488	59	9	the	the	DET
issue-2488	59	10	content	content	NOUN
issue-2488	59	11	of	of	ADP
issue-2488	59	12	the	the	DET
issue-2488	59	13	legal	legal	ADJ
issue-2488	59	14	provisions	provision	NOUN
issue-2488	59	15	of	of	ADP
issue-2488	59	16	the	the	DET
issue-2488	59	17	relevant	relevant	ADJ
issue-2488	59	18	regulatory	regulatory	ADJ
issue-2488	59	19	legal	legal	ADJ
issue-2488	59	20	acts	act	NOUN
issue-2488	59	21	.	.	PUNCT
issue-2488	60	1	the	the	DET
issue-2488	60	2	comparative	comparative	ADJ
issue-2488	60	3	legal	legal	ADJ
issue-2488	60	4	method	method	NOUN
issue-2488	60	5	was	be	AUX
issue-2488	60	6	adopted	adopt	VERB
issue-2488	60	7	to	to	PART
issue-2488	60	8	compare	compare	VERB
issue-2488	60	9	legislative	legislative	ADJ
issue-2488	60	10	approaches	approach	NOUN
issue-2488	60	11	to	to	ADP
issue-2488	60	12	taxation	taxation	NOUN
issue-2488	60	13	in	in	ADP
issue-2488	60	14	agriculture	agriculture	NOUN
issue-2488	60	15	.	.	PUNCT
issue-2488	61	1	4	4	X
issue-2488	61	2	.	.	NOUN
issue-2488	61	3	results	result	NOUN
issue-2488	61	4	and	and	CCONJ
issue-2488	61	5	discussions	discussion	NOUN
issue-2488	61	6	4.1	4.1	NUM
issue-2488	61	7	the	the	DET
issue-2488	61	8	concept	concept	NOUN
issue-2488	61	9	of	of	ADP
issue-2488	61	10	minimum	minimum	ADJ
issue-2488	61	11	tax	tax	NOUN
issue-2488	61	12	liability	liability	NOUN
issue-2488	61	13	in	in	ADP
issue-2488	61	14	2021	2021	NUM
issue-2488	61	15	,	,	PUNCT
issue-2488	61	16	with	with	ADP
issue-2488	61	17	the	the	DET
issue-2488	61	18	adoption	adoption	NOUN
issue-2488	61	19	of	of	ADP
issue-2488	61	20	the	the	DET
issue-2488	61	21	law	law	NOUN
issue-2488	61	22	of	of	ADP
issue-2488	61	23	ukraine	ukraine	NOUN
issue-2488	61	24	"	"	PUNCT
issue-2488	61	25	on	on	ADP
issue-2488	61	26	amendments	amendment	NOUN
issue-2488	61	27	to	to	ADP
issue-2488	61	28	the	the	DET
issue-2488	61	29	tax	tax	NOUN
issue-2488	61	30	code	code	NOUN
issue-2488	61	31	of	of	ADP
issue-2488	61	32	ukraine	ukraine	NOUN
issue-2488	61	33	and	and	CCONJ
issue-2488	61	34	certain	certain	ADJ
issue-2488	61	35	legislative	legislative	ADJ
issue-2488	61	36	acts	act	NOUN
issue-2488	61	37	of	of	ADP
issue-2488	61	38	ukraine	ukraine	NOUN
issue-2488	61	39	on	on	ADP
issue-2488	61	40	ensuring	ensure	VERB
issue-2488	61	41	the	the	DET
issue-2488	61	42	balance	balance	NOUN
issue-2488	61	43	of	of	ADP
issue-2488	61	44	budget	budget	NOUN
issue-2488	61	45	revenues	revenue	NOUN
issue-2488	61	46	"	"	PUNCT
issue-2488	61	47	on	on	ADP
issue-2488	61	48	november	november	PROPN
issue-2488	61	49	30	30	NUM
issue-2488	61	50	(	(	PUNCT
issue-2488	61	51	the	the	DET
issue-2488	61	52	law	law	NOUN
issue-2488	61	53	of	of	ADP
issue-2488	61	54	ukraine	ukraine	NOUN
issue-2488	61	55	"	"	PUNCT
issue-2488	61	56	on	on	ADP
issue-2488	61	57	amendments	amendment	NOUN
issue-2488	61	58	to	to	ADP
issue-2488	61	59	the	the	DET
issue-2488	61	60	tax	tax	NOUN
issue-2488	61	61	code	code	NOUN
issue-2488	61	62	of	of	ADP
issue-2488	61	63	ukraine	ukraine	PROPN
issue-2488	61	64	and	and	CCONJ
issue-2488	61	65	other	other	ADJ
issue-2488	61	66	legislative	legislative	ADJ
issue-2488	61	67	acts	act	NOUN
issue-2488	61	68	of	of	ADP
issue-2488	61	69	ukraine	ukraine	NOUN
issue-2488	61	70	to	to	PART
issue-2488	61	71	ensure	ensure	VERB
issue-2488	61	72	the	the	DET
issue-2488	61	73	balance	balance	NOUN
issue-2488	61	74	of	of	ADP
issue-2488	61	75	budget	budget	NOUN
issue-2488	61	76	revenues	revenue	NOUN
issue-2488	61	77	"	"	PUNCT
issue-2488	61	78	no	no	NOUN
issue-2488	61	79	.	.	PUNCT
issue-2488	62	1	1914	1914	NUM
issue-2488	62	2	-	-	SYM
issue-2488	62	3	іх	іх	NOUN
issue-2488	62	4	of	of	ADP
issue-2488	62	5	2021	2021	NUM
issue-2488	62	6	)	)	PUNCT
issue-2488	62	7	,	,	PUNCT
issue-2488	62	8	the	the	DET
issue-2488	62	9	tax	tax	NOUN
issue-2488	62	10	system	system	NOUN
issue-2488	62	11	of	of	ADP
issue-2488	62	12	ukraine	ukraine	PROPN
issue-2488	62	13	underwent	undergo	VERB
issue-2488	62	14	significant	significant	ADJ
issue-2488	62	15	changes	change	NOUN
issue-2488	62	16	due	due	ADP
issue-2488	62	17	to	to	ADP
issue-2488	62	18	the	the	DET
issue-2488	62	19	introduction	introduction	NOUN
issue-2488	62	20	of	of	ADP
issue-2488	62	21	a	a	DET
issue-2488	62	22	new	new	ADJ
issue-2488	62	23	procedure	procedure	NOUN
issue-2488	62	24	for	for	ADP
issue-2488	62	25	the	the	DET
issue-2488	62	26	collection	collection	NOUN
issue-2488	62	27	of	of	ADP
issue-2488	62	28	taxes	taxis	NOUN
issue-2488	62	29	such	such	ADJ
issue-2488	62	30	as	as	ADP
issue-2488	62	31	income	income	NOUN
issue-2488	62	32	tax	tax	NOUN
issue-2488	62	33	,	,	PUNCT
issue-2488	62	34	single	single	ADJ
issue-2488	62	35	tax	tax	NOUN
issue-2488	62	36	(	(	PUNCT
issue-2488	62	37	st	st	NOUN
issue-2488	62	38	)	)	PUNCT
issue-2488	62	39	and	and	CCONJ
issue-2488	62	40	personal	personal	ADJ
issue-2488	62	41	income	income	NOUN
issue-2488	62	42	tax	tax	NOUN
issue-2488	62	43	(	(	PUNCT
issue-2488	62	44	pit	pit	NOUN
issue-2488	62	45	)	)	PUNCT
issue-2488	62	46	by	by	ADP
issue-2488	62	47	calculating	calculate	VERB
issue-2488	62	48	(	(	PUNCT
issue-2488	62	49	in	in	ADP
issue-2488	62	50	certain	certain	ADJ
issue-2488	62	51	cases	case	NOUN
issue-2488	62	52	)	)	PUNCT
issue-2488	62	53	the	the	DET
issue-2488	62	54	minimum	minimum	ADJ
issue-2488	62	55	tax	tax	NOUN
issue-2488	62	56	liability	liability	NOUN
issue-2488	62	57	(	(	PUNCT
issue-2488	62	58	mtl	mtl	PROPN
issue-2488	62	59	)	)	PUNCT
issue-2488	62	60	.	.	PUNCT
issue-2488	63	1	the	the	DET
issue-2488	63	2	legislator	legislator	NOUN
issue-2488	63	3	understands	understand	VERB
issue-2488	63	4	the	the	DET
issue-2488	63	5	mtl	mtl	PROPN
issue-2488	63	6	as	as	ADP
issue-2488	63	7	"	"	PUNCT
issue-2488	63	8	the	the	DET
issue-2488	63	9	minimum	minimum	NOUN
issue-2488	63	10	amount	amount	NOUN
issue-2488	63	11	of	of	ADP
issue-2488	63	12	tax	tax	NOUN
issue-2488	63	13	liability	liability	NOUN
issue-2488	63	14	for	for	ADP
issue-2488	63	15	the	the	DET
issue-2488	63	16	payment	payment	NOUN
issue-2488	63	17	of	of	ADP
issue-2488	63	18	taxes	taxis	NOUN
issue-2488	63	19	,	,	PUNCT
issue-2488	63	20	duties	duty	NOUN
issue-2488	63	21	,	,	PUNCT
issue-2488	63	22	payments	payment	NOUN
issue-2488	63	23	,	,	PUNCT
issue-2488	63	24	the	the	DET
issue-2488	63	25	control	control	NOUN
issue-2488	63	26	over	over	ADP
issue-2488	63	27	the	the	DET
issue-2488	63	28	collection	collection	NOUN
issue-2488	63	29	of	of	ADP
issue-2488	63	30	which	which	PRON
issue-2488	63	31	is	be	AUX
issue-2488	63	32	vested	vest	VERB
issue-2488	63	33	in	in	ADP
issue-2488	63	34	the	the	DET
issue-2488	63	35	controlling	control	VERB
issue-2488	63	36	authorities	authority	NOUN
issue-2488	63	37	,	,	PUNCT
issue-2488	63	38	related	relate	VERB
issue-2488	63	39	to	to	ADP
issue-2488	63	40	the	the	DET
issue-2488	63	41	production	production	NOUN
issue-2488	63	42	and	and	CCONJ
issue-2488	63	43	sale	sale	NOUN
issue-2488	63	44	of	of	ADP
issue-2488	63	45	own	own	ADJ
issue-2488	63	46	agricultural	agricultural	ADJ
issue-2488	63	47	products	product	NOUN
issue-2488	63	48	and/or	and/or	CCONJ
issue-2488	63	49	ownership	ownership	NOUN
issue-2488	63	50	and/or	and/or	CCONJ
issue-2488	63	51	use	use	NOUN
issue-2488	63	52	(	(	PUNCT
issue-2488	63	53	lease	lease	NOUN
issue-2488	63	54	,	,	PUNCT
issue-2488	63	55	sublease	sublease	NOUN
issue-2488	63	56	,	,	PUNCT
issue-2488	63	57	emphyteusis	emphyteusis	NOUN
issue-2488	63	58	,	,	PUNCT
issue-2488	63	59	permanent	permanent	ADJ
issue-2488	63	60	use	use	NOUN
issue-2488	63	61	)	)	PUNCT
issue-2488	63	62	of	of	ADP
issue-2488	63	63	land	land	NOUN
issue-2488	63	64	plots	plot	NOUN
issue-2488	63	65	classified	classify	VERB
issue-2488	63	66	as	as	ADP
issue-2488	63	67	agricultural	agricultural	ADJ
issue-2488	63	68	land	land	NOUN
issue-2488	63	69	(	(	PUNCT
issue-2488	63	70	sub	sub	NOUN
issue-2488	63	71	-	-	NOUN
issue-2488	63	72	cl	cl	NOUN
issue-2488	63	73	.	.	PUNCT
issue-2488	64	1	14.1.114	14.1.114	NUM
issue-2488	64	2	-	-	SYM
issue-2488	64	3	2	2	NUM
issue-2488	64	4	of	of	ADP
issue-2488	64	5	clause	clause	NOUN
issue-2488	64	6	14.1	14.1	NUM
issue-2488	64	7	of	of	ADP
issue-2488	64	8	article	article	NOUN
issue-2488	64	9	14	14	NUM
issue-2488	64	10	of	of	ADP
issue-2488	64	11	the	the	DET
issue-2488	64	12	tax	tax	NOUN
issue-2488	64	13	code	code	NOUN
issue-2488	64	14	of	of	ADP
issue-2488	64	15	ukraine	ukraine	PROPN
issue-2488	64	16	)	)	PUNCT
issue-2488	64	17	,	,	PUNCT
issue-2488	64	18	which	which	PRON
issue-2488	64	19	are	be	AUX
issue-2488	64	20	located	locate	VERB
issue-2488	64	21	outside	outside	ADP
issue-2488	64	22	settlements	settlement	NOUN
issue-2488	64	23	"	"	PUNCT
issue-2488	64	24	.	.	PUNCT
issue-2488	65	1	despite	despite	SCONJ
issue-2488	65	2	the	the	DET
issue-2488	65	3	fact	fact	NOUN
issue-2488	65	4	that	that	SCONJ
issue-2488	65	5	the	the	DET
issue-2488	65	6	legislation	legislation	NOUN
issue-2488	65	7	establishes	establish	VERB
issue-2488	65	8	a	a	DET
issue-2488	65	9	number	number	NOUN
issue-2488	65	10	of	of	ADP
issue-2488	65	11	grounds	ground	NOUN
issue-2488	65	12	when	when	SCONJ
issue-2488	65	13	the	the	DET
issue-2488	65	14	minimum	minimum	ADJ
issue-2488	65	15	tax	tax	NOUN
issue-2488	65	16	liability	liability	NOUN
issue-2488	65	17	is	be	AUX
issue-2488	65	18	not	not	PART
issue-2488	65	19	charged	charge	VERB
issue-2488	65	20	(	(	PUNCT
issue-2488	65	21	clause	clause	NOUN
issue-2488	65	22	38	38	NUM
issue-2488	65	23	-	-	SYM
issue-2488	65	24	1.2	1.2	NUM
issue-2488	65	25	of	of	ADP
issue-2488	65	26	article	article	NOUN
issue-2488	65	27	38	38	NUM
issue-2488	65	28	-	-	SYM
issue-2488	65	29	1	1	NUM
issue-2488	65	30	)	)	PUNCT
issue-2488	65	31	,	,	PUNCT
issue-2488	65	32	the	the	DET
issue-2488	65	33	majority	majority	NOUN
issue-2488	65	34	of	of	ADP
issue-2488	65	35	land	land	NOUN
issue-2488	65	36	of	of	ADP
issue-2488	65	37	private	private	ADJ
issue-2488	65	38	farms	farm	NOUN
issue-2488	65	39	,	,	PUNCT
issue-2488	65	40	commercial	commercial	ADJ
issue-2488	65	41	agricultural	agricultural	ADJ
issue-2488	65	42	production	production	NOUN
issue-2488	65	43	,	,	PUNCT
issue-2488	65	44	and	and	CCONJ
issue-2488	65	45	land	land	NOUN
issue-2488	65	46	shares	share	NOUN
issue-2488	65	47	(	(	PUNCT
issue-2488	65	48	units	unit	NOUN
issue-2488	65	49	)	)	PUNCT
issue-2488	65	50	are	be	AUX
issue-2488	65	51	subject	subject	ADJ
issue-2488	65	52	to	to	ADP
issue-2488	65	53	taxation	taxation	NOUN
issue-2488	65	54	.	.	PUNCT
issue-2488	66	1	the	the	DET
issue-2488	66	2	procedure	procedure	NOUN
issue-2488	66	3	for	for	ADP
issue-2488	66	4	determining	determine	VERB
issue-2488	66	5	the	the	DET
issue-2488	66	6	minimum	minimum	ADJ
issue-2488	66	7	tax	tax	NOUN
issue-2488	66	8	liability	liability	NOUN
issue-2488	66	9	is	be	AUX
issue-2488	66	10	set	set	VERB
issue-2488	66	11	out	out	ADP
issue-2488	66	12	in	in	ADP
issue-2488	66	13	article	article	NOUN
issue-2488	66	14	38	38	NUM
issue-2488	66	15	-	-	SYM
issue-2488	66	16	1	1	NUM
issue-2488	66	17	of	of	ADP
issue-2488	66	18	the	the	DET
issue-2488	66	19	tax	tax	NOUN
issue-2488	66	20	code	code	NOUN
issue-2488	66	21	of	of	ADP
issue-2488	66	22	ukraine	ukraine	NOUN
issue-2488	66	23	(	(	PUNCT
issue-2488	66	24	the	the	DET
issue-2488	66	25	tax	tax	NOUN
issue-2488	66	26	code	code	NOUN
issue-2488	66	27	of	of	ADP
issue-2488	66	28	ukraine	ukraine	NOUN
issue-2488	66	29	,	,	PUNCT
issue-2488	66	30	2011	2011	NUM
issue-2488	66	31	)	)	PUNCT
issue-2488	66	32	.	.	PUNCT
issue-2488	67	1	its	its	PRON
issue-2488	67	2	amount	amount	NOUN
issue-2488	67	3	depends	depend	VERB
issue-2488	67	4	on	on	ADP
issue-2488	67	5	the	the	DET
issue-2488	67	6	normative	normative	ADJ
issue-2488	67	7	monetary	monetary	ADJ
issue-2488	67	8	valuation	valuation	NOUN
issue-2488	67	9	of	of	ADP
issue-2488	67	10	the	the	DET
issue-2488	67	11	land	land	NOUN
issue-2488	67	12	plot	plot	NOUN
issue-2488	67	13	,	,	PUNCT
issue-2488	67	14	the	the	DET
issue-2488	67	15	number	number	NOUN
issue-2488	67	16	of	of	ADP
issue-2488	67	17	calendar	calendar	NOUN
issue-2488	67	18	months	month	NOUN
issue-2488	67	19	during	during	ADP
issue-2488	67	20	which	which	PRON
issue-2488	67	21	the	the	DET
issue-2488	67	22	land	land	NOUN
issue-2488	67	23	plot	plot	NOUN
issue-2488	67	24	is	be	AUX
issue-2488	67	25	owned	own	VERB
issue-2488	67	26	,	,	PUNCT
issue-2488	67	27	leased	lease	VERB
issue-2488	67	28	,	,	PUNCT
issue-2488	67	29	or	or	CCONJ
issue-2488	67	30	used	use	VERB
issue-2488	67	31	on	on	ADP
issue-2488	67	32	other	other	ADJ
issue-2488	67	33	terms	term	NOUN
issue-2488	67	34	(	(	PUNCT
issue-2488	67	35	including	include	VERB
issue-2488	67	36	emphyteusis	emphyteusis	NOUN
issue-2488	67	37	)	)	PUNCT
issue-2488	67	38	by	by	ADP
issue-2488	67	39	the	the	DET
issue-2488	67	40	taxpayer	taxpayer	NOUN
issue-2488	67	41	,	,	PUNCT
issue-2488	67	42	as	as	ADV
issue-2488	67	43	well	well	ADV
issue-2488	67	44	as	as	ADP
issue-2488	67	45	the	the	DET
issue-2488	67	46	coefficient	coefficient	NOUN
issue-2488	67	47	"	"	PUNCT
issue-2488	67	48	k	k	NOUN
issue-2488	67	49	"	"	PUNCT
issue-2488	67	50	,	,	PUNCT
issue-2488	67	51	which	which	PRON
issue-2488	67	52	may	may	AUX
issue-2488	67	53	be	be	AUX
issue-2488	67	54	set	set	VERB
issue-2488	67	55	at	at	ADP
issue-2488	67	56	different	different	ADJ
issue-2488	67	57	levels	level	NOUN
issue-2488	67	58	for	for	ADP
issue-2488	67	59	different	different	ADJ
issue-2488	67	60	years	year	NOUN
issue-2488	67	61	.	.	PUNCT
issue-2488	68	1	for	for	ADP
issue-2488	68	2	2024	2024	NUM
issue-2488	68	3	,	,	PUNCT
issue-2488	68	4	this	this	DET
issue-2488	68	5	coefficient	coefficient	NOUN
issue-2488	68	6	is	be	AUX
issue-2488	68	7	0.05	0.05	NUM
issue-2488	68	8	.	.	PUNCT
issue-2488	69	1	moreover	moreover	ADV
issue-2488	69	2	,	,	PUNCT
issue-2488	69	3	in	in	ADP
issue-2488	69	4	2022	2022	NUM
issue-2488	69	5	and	and	CCONJ
issue-2488	69	6	2023	2023	NUM
issue-2488	69	7	,	,	PUNCT
issue-2488	69	8	this	this	DET
issue-2488	69	9	coefficient	coefficient	NOUN
issue-2488	69	10	was	be	AUX
issue-2488	69	11	0.04	0.04	NUM
issue-2488	69	12	,	,	PUNCT
issue-2488	69	13	according	accord	VERB
issue-2488	69	14	to	to	ADP
issue-2488	69	15	clause	clause	NOUN
issue-2488	69	16	67	67	NUM
issue-2488	69	17	of	of	ADP
issue-2488	69	18	subsection	subsection	NOUN
issue-2488	69	19	10	10	NUM
issue-2488	69	20	of	of	ADP
issue-2488	69	21	section	section	NOUN
issue-2488	69	22	xx	xx	NUM
issue-2488	69	23	of	of	ADP
issue-2488	69	24	the	the	DET
issue-2488	69	25	tax	tax	NOUN
issue-2488	69	26	code	code	NOUN
issue-2488	69	27	of	of	ADP
issue-2488	69	28	ukraine	ukraine	PROPN
issue-2488	69	29	.	.	PUNCT
issue-2488	70	1	this	this	PRON
issue-2488	70	2	means	mean	VERB
issue-2488	70	3	that	that	SCONJ
issue-2488	70	4	there	there	PRON
issue-2488	70	5	is	be	VERB
issue-2488	70	6	a	a	DET
issue-2488	70	7	tendency	tendency	NOUN
issue-2488	70	8	to	to	PART
issue-2488	70	9	increase	increase	VERB
issue-2488	70	10	the	the	DET
issue-2488	70	11	amount	amount	NOUN
issue-2488	70	12	of	of	ADP
issue-2488	70	13	the	the	DET
issue-2488	70	14	minimum	minimum	ADJ
issue-2488	70	15	tax	tax	NOUN
issue-2488	70	16	liability	liability	NOUN
issue-2488	70	17	.	.	PUNCT
issue-2488	71	1	the	the	DET
issue-2488	71	2	preferential	preferential	ADJ
issue-2488	71	3	coefficient	coefficient	NOUN
issue-2488	71	4	"	"	PUNCT
issue-2488	71	5	k	k	NOUN
issue-2488	71	6	"	"	PUNCT
issue-2488	71	7	in	in	ADP
issue-2488	71	8	the	the	DET
issue-2488	71	9	amount	amount	NOUN
issue-2488	71	10	of	of	ADP
issue-2488	71	11	0.025	0.025	NUM
issue-2488	71	12	for	for	ADP
issue-2488	71	13	2024	2024	NUM
issue-2488	71	14	is	be	AUX
issue-2488	71	15	established	establish	VERB
issue-2488	71	16	only	only	ADV
issue-2488	71	17	for	for	ADP
issue-2488	71	18	single	single	ADJ
issue-2488	71	19	tax	tax	NOUN
issue-2488	71	20	payers	payer	NOUN
issue-2488	71	21	of	of	ADP
issue-2488	71	22	the	the	DET
issue-2488	71	23	fourth	fourth	ADJ
issue-2488	71	24	group	group	NOUN
issue-2488	71	25	–	–	PUNCT
issue-2488	71	26	individual	individual	ADJ
issue-2488	71	27	entrepreneurs	entrepreneur	NOUN
issue-2488	71	28	who	who	PRON
issue-2488	71	29	operate	operate	VERB
issue-2488	71	30	exclusively	exclusively	ADV
issue-2488	71	31	within	within	ADP
issue-2488	71	32	the	the	DET
issue-2488	71	33	framework	framework	NOUN
issue-2488	71	34	of	of	ADP
issue-2488	71	35	a	a	DET
issue-2488	71	36	farm	farm	NOUN
issue-2488	71	37	(	(	PUNCT
issue-2488	71	38	clause	clause	NOUN
issue-2488	71	39	38	38	NUM
issue-2488	71	40	-	-	SYM
issue-2488	71	41	1.1.3	1.1.3	NUM
issue-2488	71	42	of	of	ADP
issue-2488	71	43	article	article	NOUN
issue-2488	71	44	38	38	NUM
issue-2488	71	45	-	-	SYM
issue-2488	71	46	1	1	NUM
issue-2488	71	47	of	of	ADP
issue-2488	71	48	the	the	DET
issue-2488	71	49	tax	tax	NOUN
issue-2488	71	50	code	code	NOUN
issue-2488	71	51	of	of	ADP
issue-2488	71	52	ukraine	ukraine	PROPN
issue-2488	71	53	)	)	PUNCT
issue-2488	71	54	.	.	PUNCT
issue-2488	72	1	the	the	DET
issue-2488	72	2	introduction	introduction	NOUN
issue-2488	72	3	of	of	ADP
issue-2488	72	4	the	the	DET
issue-2488	72	5	innovation	innovation	NOUN
issue-2488	72	6	in	in	ADP
issue-2488	72	7	the	the	DET
issue-2488	72	8	form	form	NOUN
issue-2488	72	9	of	of	ADP
issue-2488	72	10	a	a	DET
issue-2488	72	11	minimum	minimum	ADJ
issue-2488	72	12	tax	tax	NOUN
issue-2488	72	13	liability	liability	NOUN
issue-2488	72	14	was	be	AUX
issue-2488	72	15	justified	justify	VERB
issue-2488	72	16	by	by	ADP
issue-2488	72	17	two	two	NUM
issue-2488	72	18	main	main	ADJ
issue-2488	72	19	factors	factor	NOUN
issue-2488	72	20	.	.	PUNCT
issue-2488	73	1	the	the	DET
issue-2488	73	2	first	first	ADJ
issue-2488	73	3	was	be	AUX
issue-2488	73	4	the	the	DET
issue-2488	73	5	need	need	NOUN
issue-2488	73	6	to	to	PART
issue-2488	73	7	de	de	VERB
issue-2488	73	8	-	-	VERB
issue-2488	73	9	shadow	shadow	VERB
issue-2488	73	10	the	the	DET
issue-2488	73	11	land	land	NOUN
issue-2488	73	12	lease	lease	NOUN
issue-2488	73	13	market	market	NOUN
issue-2488	73	14	,	,	PUNCT
issue-2488	73	15	as	as	SCONJ
issue-2488	73	16	about	about	ADP
issue-2488	73	17	30	30	NUM
issue-2488	73	18	%	%	NOUN
issue-2488	73	19	of	of	ADP
issue-2488	73	20	leased	lease	VERB
issue-2488	73	21	land	land	NOUN
issue-2488	73	22	in	in	ADP
issue-2488	73	23	ukraine	ukraine	NOUN
issue-2488	73	24	is	be	AUX
issue-2488	73	25	in	in	ADP
issue-2488	73	26	"	"	PUNCT
issue-2488	73	27	grey	grey	ADJ
issue-2488	73	28	"	"	PUNCT
issue-2488	73	29	lease	lease	NOUN
issue-2488	73	30	–	–	PUNCT
issue-2488	73	31	used	use	VERB
issue-2488	73	32	by	by	ADP
issue-2488	73	33	farmers	farmer	NOUN
issue-2488	73	34	unofficially	unofficially	ADV
issue-2488	73	35	,	,	PUNCT
issue-2488	73	36	and	and	CCONJ
issue-2488	73	37	payments	payment	NOUN
issue-2488	73	38	to	to	ADP
issue-2488	73	39	the	the	DET
issue-2488	73	40	land	land	NOUN
issue-2488	73	41	share	share	NOUN
issue-2488	73	42	owner	owner	NOUN
issue-2488	73	43	are	be	AUX
issue-2488	73	44	made	make	VERB
issue-2488	73	45	in	in	ADP
issue-2488	73	46	cash	cash	NOUN
issue-2488	73	47	or	or	CCONJ
issue-2488	73	48	in	in	ADP
issue-2488	73	49	kind	kind	NOUN
issue-2488	73	50	(	(	PUNCT
issue-2488	73	51	e.g.	e.g.	ADV
issue-2488	73	52	,	,	PUNCT
issue-2488	73	53	grain	grain	NOUN
issue-2488	73	54	)	)	PUNCT
issue-2488	73	55	(	(	PUNCT
issue-2488	73	56	how	how	SCONJ
issue-2488	73	57	will	will	AUX
issue-2488	73	58	unit	unit	NOUN
issue-2488	73	59	owners	owner	NOUN
issue-2488	73	60	pay	pay	VERB
issue-2488	73	61	the	the	DET
issue-2488	73	62	minimum	minimum	ADJ
issue-2488	73	63	land	land	NOUN
issue-2488	73	64	tax	tax	NOUN
issue-2488	73	65	liability	liability	NOUN
issue-2488	73	66	?	?	PUNCT
issue-2488	73	67	)	)	PUNCT
issue-2488	73	68	.	.	PUNCT
issue-2488	74	1	the	the	DET
issue-2488	74	2	second	second	NOUN
issue-2488	74	3	is	be	AUX
issue-2488	74	4	to	to	PART
issue-2488	74	5	bring	bring	VERB
issue-2488	74	6	the	the	DET
issue-2488	74	7	income	income	NOUN
issue-2488	74	8	of	of	ADP
issue-2488	74	9	hired	hire	VERB
issue-2488	74	10	employees	employee	NOUN
issue-2488	74	11	of	of	ADP
issue-2488	74	12	agricultural	agricultural	ADJ
issue-2488	74	13	enterprises	enterprise	NOUN
issue-2488	74	14	out	out	ADP
issue-2488	74	15	of	of	ADP
issue-2488	74	16	the	the	DET
issue-2488	74	17	"	"	PUNCT
issue-2488	74	18	shadow	shadow	NOUN
issue-2488	74	19	"	"	PUNCT
issue-2488	74	20	.	.	PUNCT
issue-2488	75	1	this	this	DET
issue-2488	75	2	result	result	NOUN
issue-2488	75	3	was	be	AUX
issue-2488	75	4	expected	expect	VERB
issue-2488	75	5	,	,	PUNCT
issue-2488	75	6	since	since	SCONJ
issue-2488	75	7	the	the	DET
issue-2488	75	8	amount	amount	NOUN
issue-2488	75	9	of	of	ADP
issue-2488	75	10	the	the	DET
issue-2488	75	11	minimum	minimum	ADJ
issue-2488	75	12	tax	tax	NOUN
issue-2488	75	13	liability	liability	NOUN
issue-2488	75	14	is	be	AUX
issue-2488	75	15	payable	payable	ADJ
issue-2488	75	16	,	,	PUNCT
issue-2488	75	17	reduced	reduce	VERB
issue-2488	75	18	by	by	ADP
issue-2488	75	19	the	the	DET
issue-2488	75	20	amount	amount	NOUN
issue-2488	75	21	of	of	ADP
issue-2488	75	22	personal	personal	ADJ
issue-2488	75	23	income	income	NOUN
issue-2488	75	24	taxes	taxis	NOUN
issue-2488	75	25	and	and	CCONJ
issue-2488	75	26	military	military	ADJ
issue-2488	75	27	duty	duty	NOUN
issue-2488	75	28	paid	pay	VERB
issue-2488	75	29	on	on	ADP
issue-2488	75	30	income	income	NOUN
issue-2488	75	31	from	from	ADP
issue-2488	75	32	the	the	DET
issue-2488	75	33	sale	sale	NOUN
issue-2488	75	34	of	of	ADP
issue-2488	75	35	agricultural	agricultural	ADJ
issue-2488	75	36	products	product	NOUN
issue-2488	75	37	grown	grow	VERB
issue-2488	75	38	on	on	ADP
issue-2488	75	39	the	the	DET
issue-2488	75	40	land	land	NOUN
issue-2488	75	41	plot	plot	NOUN
issue-2488	75	42	for	for	ADP
issue-2488	75	43	which	which	PRON
issue-2488	75	44	the	the	DET
issue-2488	75	45	amount	amount	NOUN
issue-2488	75	46	of	of	ADP
issue-2488	75	47	the	the	DET
issue-2488	75	48	minimum	minimum	ADJ
issue-2488	75	49	tax	tax	NOUN
issue-2488	75	50	liability	liability	NOUN
issue-2488	75	51	was	be	AUX
issue-2488	75	52	calculated	calculate	VERB
issue-2488	75	53	,	,	PUNCT
issue-2488	75	54	as	as	ADV
issue-2488	75	55	well	well	ADV
issue-2488	75	56	as	as	ADP
issue-2488	75	57	the	the	DET
issue-2488	75	58	land	land	NOUN
issue-2488	75	59	tax	tax	NOUN
issue-2488	75	60	and	and	CCONJ
issue-2488	75	61	baltic	baltic	ADJ
issue-2488	75	62	journal	journal	NOUN
issue-2488	75	63	of	of	ADP
issue-2488	75	64	economic	economic	ADJ
issue-2488	75	65	studies	study	NOUN
issue-2488	75	66	114	114	NUM
issue-2488	75	67	vol	vol	NOUN
issue-2488	75	68	.	.	PUNCT
issue-2488	76	1	10	10	NUM
issue-2488	76	2	no	no	NOUN
issue-2488	76	3	.	.	NOUN
issue-2488	77	1	3	3	NUM
issue-2488	77	2	,	,	PUNCT
issue-2488	77	3	2024	2024	NUM
issue-2488	77	4	the	the	DET
issue-2488	77	5	group	group	NOUN
issue-2488	77	6	iv	iv	NUM
issue-2488	77	7	single	single	ADJ
issue-2488	77	8	tax	tax	NOUN
issue-2488	77	9	paid	pay	VERB
issue-2488	77	10	from	from	ADP
issue-2488	77	11	such	such	ADJ
issue-2488	77	12	land	land	NOUN
issue-2488	77	13	plot	plot	NOUN
issue-2488	77	14	.	.	PUNCT
issue-2488	78	1	on	on	ADP
issue-2488	78	2	the	the	DET
issue-2488	78	3	other	other	ADJ
issue-2488	78	4	hand	hand	NOUN
issue-2488	78	5	,	,	PUNCT
issue-2488	78	6	under	under	ADP
issue-2488	78	7	such	such	ADJ
issue-2488	78	8	conditions	condition	NOUN
issue-2488	78	9	,	,	PUNCT
issue-2488	78	10	all	all	DET
issue-2488	78	11	benefits	benefit	NOUN
issue-2488	78	12	from	from	ADP
issue-2488	78	13	concealing	conceal	VERB
issue-2488	78	14	hired	hire	VERB
issue-2488	78	15	labour	labour	NOUN
issue-2488	78	16	relations	relation	NOUN
issue-2488	78	17	and	and	CCONJ
issue-2488	78	18	improper	improper	ADJ
issue-2488	78	19	registration	registration	NOUN
issue-2488	78	20	of	of	ADP
issue-2488	78	21	relations	relation	NOUN
issue-2488	78	22	on	on	ADP
issue-2488	78	23	the	the	DET
issue-2488	78	24	use	use	NOUN
issue-2488	78	25	of	of	ADP
issue-2488	78	26	agricultural	agricultural	ADJ
issue-2488	78	27	land	land	NOUN
issue-2488	78	28	plots	plot	NOUN
issue-2488	78	29	are	be	AUX
issue-2488	78	30	lost	lose	VERB
issue-2488	78	31	.	.	PUNCT
issue-2488	79	1	this	this	DET
issue-2488	79	2	approach	approach	NOUN
issue-2488	79	3	has	have	AUX
issue-2488	79	4	been	be	AUX
issue-2488	79	5	criticised	criticise	VERB
issue-2488	79	6	by	by	ADP
issue-2488	79	7	scholars	scholar	NOUN
issue-2488	79	8	.	.	PUNCT
issue-2488	80	1	in	in	ADP
issue-2488	80	2	particular	particular	ADJ
issue-2488	80	3	,	,	PUNCT
issue-2488	80	4	yushko	yushko	PROPN
issue-2488	80	5	s.	s.	PROPN
issue-2488	80	6	points	point	VERB
issue-2488	80	7	out	out	ADP
issue-2488	80	8	that	that	SCONJ
issue-2488	80	9	the	the	DET
issue-2488	80	10	calculation	calculation	NOUN
issue-2488	80	11	of	of	ADP
issue-2488	80	12	the	the	DET
issue-2488	80	13	minimum	minimum	ADJ
issue-2488	80	14	tax	tax	NOUN
issue-2488	80	15	liability	liability	NOUN
issue-2488	80	16	does	do	AUX
issue-2488	80	17	not	not	PART
issue-2488	80	18	take	take	VERB
issue-2488	80	19	into	into	ADP
issue-2488	80	20	account	account	NOUN
issue-2488	80	21	the	the	DET
issue-2488	80	22	benefits	benefit	NOUN
issue-2488	80	23	granted	grant	VERB
issue-2488	80	24	to	to	ADP
issue-2488	80	25	single	single	ADJ
issue-2488	80	26	tax	tax	NOUN
issue-2488	80	27	payers	payer	NOUN
issue-2488	80	28	(	(	PUNCT
issue-2488	80	29	article	article	NOUN
issue-2488	80	30	293	293	NUM
issue-2488	80	31	of	of	ADP
issue-2488	80	32	the	the	DET
issue-2488	80	33	tax	tax	NOUN
issue-2488	80	34	code	code	NOUN
issue-2488	80	35	of	of	ADP
issue-2488	80	36	ukraine	ukraine	NOUN
issue-2488	80	37	)	)	PUNCT
issue-2488	80	38	,	,	PUNCT
issue-2488	80	39	but	but	CCONJ
issue-2488	80	40	rather	rather	ADV
issue-2488	80	41	calculates	calculate	VERB
issue-2488	80	42	it	it	PRON
issue-2488	80	43	on	on	ADP
issue-2488	80	44	a	a	DET
issue-2488	80	45	general	general	ADJ
issue-2488	80	46	basis	basis	NOUN
issue-2488	80	47	.	.	PUNCT
issue-2488	81	1	the	the	DET
issue-2488	81	2	authors	author	NOUN
issue-2488	81	3	also	also	ADV
issue-2488	81	4	agree	agree	VERB
issue-2488	81	5	with	with	ADP
issue-2488	81	6	yushko	yushko	ADJ
issue-2488	81	7	s.	s.	PROPN
issue-2488	81	8	that	that	SCONJ
issue-2488	81	9	there	there	PRON
issue-2488	81	10	is	be	VERB
issue-2488	81	11	no	no	DET
issue-2488	81	12	direct	direct	ADJ
issue-2488	81	13	link	link	NOUN
issue-2488	81	14	between	between	ADP
issue-2488	81	15	lower	low	ADJ
issue-2488	81	16	labour	labour	NOUN
issue-2488	81	17	costs	cost	NOUN
issue-2488	81	18	(	(	PUNCT
issue-2488	81	19	which	which	PRON
issue-2488	81	20	will	will	AUX
issue-2488	81	21	usually	usually	ADV
issue-2488	81	22	lead	lead	VERB
issue-2488	81	23	to	to	ADP
issue-2488	81	24	the	the	DET
issue-2488	81	25	need	need	NOUN
issue-2488	81	26	to	to	PART
issue-2488	81	27	pay	pay	VERB
issue-2488	81	28	additional	additional	ADJ
issue-2488	81	29	taxes	taxis	NOUN
issue-2488	81	30	up	up	ADP
issue-2488	81	31	to	to	ADP
issue-2488	81	32	the	the	DET
issue-2488	81	33	minimum	minimum	ADJ
issue-2488	81	34	tax	tax	NOUN
issue-2488	81	35	liability	liability	NOUN
issue-2488	81	36	)	)	PUNCT
issue-2488	81	37	and	and	CCONJ
issue-2488	81	38	the	the	DET
issue-2488	81	39	concealment	concealment	NOUN
issue-2488	81	40	of	of	ADP
issue-2488	81	41	the	the	DET
issue-2488	81	42	real	real	ADJ
issue-2488	81	43	number	number	NOUN
issue-2488	81	44	of	of	ADP
issue-2488	81	45	employees	employee	NOUN
issue-2488	81	46	.	.	PUNCT
issue-2488	82	1	as	as	ADP
issue-2488	82	2	a	a	DET
issue-2488	82	3	lower	low	ADJ
issue-2488	82	4	level	level	NOUN
issue-2488	82	5	of	of	ADP
issue-2488	82	6	labour	labour	ADJ
issue-2488	82	7	intensity	intensity	NOUN
issue-2488	82	8	can	can	AUX
issue-2488	82	9	occur	occur	VERB
issue-2488	82	10	with	with	ADP
issue-2488	82	11	a	a	DET
issue-2488	82	12	higher	high	ADJ
issue-2488	82	13	level	level	NOUN
issue-2488	82	14	of	of	ADP
issue-2488	82	15	technological	technological	ADJ
issue-2488	82	16	sophistication	sophistication	NOUN
issue-2488	82	17	of	of	ADP
issue-2488	82	18	the	the	DET
issue-2488	82	19	enterprise	enterprise	NOUN
issue-2488	82	20	,	,	PUNCT
issue-2488	82	21	the	the	DET
issue-2488	82	22	use	use	NOUN
issue-2488	82	23	of	of	ADP
issue-2488	82	24	more	more	ADV
issue-2488	82	25	productive	productive	ADJ
issue-2488	82	26	modern	modern	ADJ
issue-2488	82	27	machinery	machinery	NOUN
issue-2488	82	28	,	,	PUNCT
issue-2488	82	29	equipment	equipment	NOUN
issue-2488	82	30	,	,	PUNCT
issue-2488	82	31	technologies	technology	NOUN
issue-2488	82	32	,	,	PUNCT
issue-2488	82	33	etc	etc	X
issue-2488	82	34	.	.	X
issue-2488	82	35	(	(	PUNCT
issue-2488	82	36	yushko	yushko	ADJ
issue-2488	82	37	,	,	PUNCT
issue-2488	82	38	2022	2022	NUM
issue-2488	82	39	)	)	PUNCT
issue-2488	82	40	4.2	4.2	NUM
issue-2488	82	41	potential	potential	ADJ
issue-2488	82	42	risks	risk	NOUN
issue-2488	82	43	of	of	ADP
issue-2488	82	44	introducing	introduce	VERB
issue-2488	82	45	a	a	DET
issue-2488	82	46	minimum	minimum	ADJ
issue-2488	82	47	tax	tax	NOUN
issue-2488	82	48	liability	liability	NOUN
issue-2488	82	49	the	the	DET
issue-2488	82	50	need	need	NOUN
issue-2488	82	51	to	to	PART
issue-2488	82	52	pay	pay	VERB
issue-2488	82	53	the	the	DET
issue-2488	82	54	mtl	mtl	PROPN
issue-2488	82	55	is	be	AUX
issue-2488	82	56	established	establish	VERB
issue-2488	82	57	for	for	ADP
issue-2488	82	58	persons	person	NOUN
issue-2488	82	59	whose	whose	DET
issue-2488	82	60	activities	activity	NOUN
issue-2488	82	61	are	be	AUX
issue-2488	82	62	directly	directly	ADV
issue-2488	82	63	related	relate	VERB
issue-2488	82	64	to	to	ADP
issue-2488	82	65	the	the	DET
issue-2488	82	66	production	production	NOUN
issue-2488	82	67	and	and	CCONJ
issue-2488	82	68	sale	sale	NOUN
issue-2488	82	69	of	of	ADP
issue-2488	82	70	agricultural	agricultural	ADJ
issue-2488	82	71	products	product	NOUN
issue-2488	82	72	grown	grow	VERB
issue-2488	82	73	on	on	ADP
issue-2488	82	74	agricultural	agricultural	ADJ
issue-2488	82	75	land	land	NOUN
issue-2488	82	76	.	.	PUNCT
issue-2488	83	1	these	these	PRON
issue-2488	83	2	include	include	VERB
issue-2488	83	3	:	:	PUNCT
issue-2488	83	4	owners	owner	NOUN
issue-2488	83	5	,	,	PUNCT
issue-2488	83	6	tenants	tenant	NOUN
issue-2488	83	7	,	,	PUNCT
issue-2488	83	8	users	user	NOUN
issue-2488	83	9	on	on	ADP
issue-2488	83	10	other	other	ADJ
issue-2488	83	11	terms	term	NOUN
issue-2488	83	12	(	(	PUNCT
issue-2488	83	13	including	include	VERB
issue-2488	83	14	emphyteusis	emphyteusis	NOUN
issue-2488	83	15	)	)	PUNCT
issue-2488	83	16	of	of	ADP
issue-2488	83	17	the	the	DET
issue-2488	83	18	relevant	relevant	ADJ
issue-2488	83	19	land	land	NOUN
issue-2488	83	20	plots	plot	NOUN
issue-2488	83	21	.	.	PUNCT
issue-2488	84	1	in	in	ADP
issue-2488	84	2	other	other	ADJ
issue-2488	84	3	words	word	NOUN
issue-2488	84	4	,	,	PUNCT
issue-2488	84	5	the	the	DET
issue-2488	84	6	tax	tax	NOUN
issue-2488	84	7	burden	burden	NOUN
issue-2488	84	8	on	on	ADP
issue-2488	84	9	individuals	individual	NOUN
issue-2488	84	10	who	who	PRON
issue-2488	84	11	cultivate	cultivate	VERB
issue-2488	84	12	their	their	PRON
issue-2488	84	13	land	land	NOUN
issue-2488	84	14	plots	plot	NOUN
issue-2488	84	15	on	on	ADP
issue-2488	84	16	their	their	PRON
issue-2488	84	17	own	own	ADJ
issue-2488	84	18	(	(	PUNCT
issue-2488	84	19	primarily	primarily	ADV
issue-2488	84	20	members	member	NOUN
issue-2488	84	21	of	of	ADP
issue-2488	84	22	private	private	ADJ
issue-2488	84	23	farms	farm	NOUN
issue-2488	84	24	)	)	PUNCT
issue-2488	84	25	is	be	AUX
issue-2488	84	26	increasing	increase	VERB
issue-2488	84	27	.	.	PUNCT
issue-2488	85	1	this	this	PRON
issue-2488	85	2	,	,	PUNCT
issue-2488	85	3	in	in	ADP
issue-2488	85	4	turn	turn	NOUN
issue-2488	85	5	,	,	PUNCT
issue-2488	85	6	will	will	AUX
issue-2488	85	7	encourage	encourage	VERB
issue-2488	85	8	farmers	farmer	NOUN
issue-2488	85	9	to	to	PART
issue-2488	85	10	sell	sell	VERB
issue-2488	85	11	or	or	CCONJ
issue-2488	85	12	lease	lease	VERB
issue-2488	85	13	their	their	PRON
issue-2488	85	14	land	land	NOUN
issue-2488	85	15	.	.	PUNCT
issue-2488	86	1	moreover	moreover	ADV
issue-2488	86	2	,	,	PUNCT
issue-2488	86	3	in	in	ADP
issue-2488	86	4	the	the	DET
issue-2488	86	5	latter	latter	ADJ
issue-2488	86	6	case	case	NOUN
issue-2488	86	7	,	,	PUNCT
issue-2488	86	8	the	the	DET
issue-2488	86	9	minimum	minimum	ADJ
issue-2488	86	10	tax	tax	NOUN
issue-2488	86	11	liability	liability	NOUN
issue-2488	86	12	should	should	AUX
issue-2488	86	13	be	be	AUX
issue-2488	86	14	paid	pay	VERB
issue-2488	86	15	by	by	ADP
issue-2488	86	16	the	the	DET
issue-2488	86	17	lessees	lessee	NOUN
issue-2488	86	18	(	(	PUNCT
issue-2488	86	19	users	user	NOUN
issue-2488	86	20	)	)	PUNCT
issue-2488	86	21	(	(	PUNCT
issue-2488	86	22	clause	clause	NOUN
issue-2488	86	23	38	38	NUM
issue-2488	86	24	-	-	SYM
issue-2488	86	25	1.3	1.3	NUM
issue-2488	86	26	of	of	ADP
issue-2488	86	27	article	article	NOUN
issue-2488	86	28	38	38	NUM
issue-2488	86	29	-	-	SYM
issue-2488	86	30	1	1	NUM
issue-2488	86	31	of	of	ADP
issue-2488	86	32	the	the	DET
issue-2488	86	33	tax	tax	NOUN
issue-2488	86	34	code	code	NOUN
issue-2488	86	35	of	of	ADP
issue-2488	86	36	ukraine	ukraine	PROPN
issue-2488	86	37	)	)	PUNCT
issue-2488	86	38	.	.	PUNCT
issue-2488	87	1	this	this	DET
issue-2488	87	2	trend	trend	NOUN
issue-2488	87	3	is	be	AUX
issue-2488	87	4	confirmed	confirm	VERB
issue-2488	87	5	by	by	ADP
issue-2488	87	6	the	the	DET
issue-2488	87	7	facts	fact	NOUN
issue-2488	87	8	:	:	PUNCT
issue-2488	87	9	according	accord	VERB
issue-2488	87	10	to	to	ADP
issue-2488	87	11	a	a	DET
issue-2488	87	12	study	study	NOUN
issue-2488	87	13	of	of	ADP
issue-2488	87	14	the	the	DET
issue-2488	87	15	land	land	NOUN
issue-2488	87	16	market	market	NOUN
issue-2488	87	17	in	in	ADP
issue-2488	87	18	ukraine	ukraine	NOUN
issue-2488	87	19	conducted	conduct	VERB
issue-2488	87	20	under	under	ADP
issue-2488	87	21	the	the	DET
issue-2488	87	22	usaid	usaid	PROPN
issue-2488	87	23	rural	rural	ADJ
issue-2488	87	24	and	and	CCONJ
issue-2488	87	25	agricultural	agricultural	ADJ
issue-2488	87	26	development	development	NOUN
issue-2488	87	27	programme	programme	NOUN
issue-2488	87	28	,	,	PUNCT
issue-2488	87	29	in	in	ADP
issue-2488	87	30	the	the	DET
issue-2488	87	31	fourth	fourth	ADJ
issue-2488	87	32	quarter	quarter	NOUN
issue-2488	87	33	of	of	ADP
issue-2488	87	34	2023	2023	NUM
issue-2488	87	35	,	,	PUNCT
issue-2488	87	36	the	the	DET
issue-2488	87	37	vast	vast	ADJ
issue-2488	87	38	majority	majority	NOUN
issue-2488	87	39	of	of	ADP
issue-2488	87	40	agricultural	agricultural	ADJ
issue-2488	87	41	land	land	NOUN
issue-2488	87	42	sale	sale	NOUN
issue-2488	87	43	and	and	CCONJ
issue-2488	87	44	purchase	purchase	NOUN
issue-2488	87	45	transactions	transaction	NOUN
issue-2488	87	46	(	(	PUNCT
issue-2488	87	47	94	94	NUM
issue-2488	87	48	%	%	NOUN
issue-2488	87	49	)	)	PUNCT
issue-2488	87	50	were	be	AUX
issue-2488	87	51	concluded	conclude	VERB
issue-2488	87	52	in	in	ADP
issue-2488	87	53	relation	relation	NOUN
issue-2488	87	54	to	to	PART
issue-2488	87	55	land	land	VERB
issue-2488	87	56	for	for	ADP
issue-2488	87	57	commercial	commercial	ADJ
issue-2488	87	58	agricultural	agricultural	ADJ
issue-2488	87	59	production	production	NOUN
issue-2488	87	60	,	,	PUNCT
issue-2488	87	61	which	which	PRON
issue-2488	87	62	is	be	AUX
issue-2488	87	63	subject	subject	ADJ
issue-2488	87	64	to	to	ADP
issue-2488	87	65	a	a	DET
issue-2488	87	66	moratorium	moratorium	NOUN
issue-2488	87	67	(	(	PUNCT
issue-2488	87	68	48	48	NUM
issue-2488	87	69	%	%	NOUN
issue-2488	87	70	of	of	ADP
issue-2488	87	71	transactions	transaction	NOUN
issue-2488	87	72	)	)	PUNCT
issue-2488	87	73	and	and	CCONJ
issue-2488	87	74	land	land	NOUN
issue-2488	87	75	for	for	ADP
issue-2488	87	76	private	private	ADJ
issue-2488	87	77	farming	farming	NOUN
issue-2488	87	78	(	(	PUNCT
issue-2488	87	79	47	47	NUM
issue-2488	87	80	%	%	NOUN
issue-2488	87	81	of	of	ADP
issue-2488	87	82	transactions	transaction	NOUN
issue-2488	87	83	)	)	PUNCT
issue-2488	87	84	.	.	PUNCT
issue-2488	88	1	as	as	ADP
issue-2488	88	2	for	for	ADP
issue-2488	88	3	the	the	DET
issue-2488	88	4	total	total	ADJ
issue-2488	88	5	volume	volume	NOUN
issue-2488	88	6	of	of	ADP
issue-2488	88	7	land	land	NOUN
issue-2488	88	8	lease	lease	NOUN
issue-2488	88	9	transactions	transaction	NOUN
issue-2488	88	10	,	,	PUNCT
issue-2488	88	11	in	in	ADP
issue-2488	88	12	the	the	DET
issue-2488	88	13	q4	q4	PROPN
issue-2488	88	14	of	of	ADP
issue-2488	88	15	2023	2023	NUM
issue-2488	88	16	,	,	PUNCT
issue-2488	88	17	it	it	PRON
issue-2488	88	18	exceeded	exceed	VERB
issue-2488	88	19	the	the	DET
issue-2488	88	20	volume	volume	NOUN
issue-2488	88	21	of	of	ADP
issue-2488	88	22	purchase	purchase	NOUN
issue-2488	88	23	and	and	CCONJ
issue-2488	88	24	sale	sale	NOUN
issue-2488	88	25	transactions	transaction	NOUN
issue-2488	88	26	by	by	ADP
issue-2488	88	27	3.5	3.5	NUM
issue-2488	88	28	times	time	NOUN
issue-2488	88	29	(	(	PUNCT
issue-2488	88	30	land	land	NOUN
issue-2488	88	31	market	market	NOUN
issue-2488	88	32	in	in	ADP
issue-2488	88	33	ukraine	ukraine	NOUN
issue-2488	88	34	,	,	PUNCT
issue-2488	88	35	2023	2023	NUM
issue-2488	88	36	)	)	PUNCT
issue-2488	88	37	.	.	PUNCT
issue-2488	89	1	in	in	ADP
issue-2488	89	2	addition	addition	NOUN
issue-2488	89	3	,	,	PUNCT
issue-2488	89	4	in	in	ADP
issue-2488	89	5	the	the	DET
issue-2488	89	6	authors	author	NOUN
issue-2488	89	7	'	'	PART
issue-2488	89	8	opinion	opinion	NOUN
issue-2488	89	9	,	,	PUNCT
issue-2488	89	10	the	the	DET
issue-2488	89	11	application	application	NOUN
issue-2488	89	12	of	of	ADP
issue-2488	89	13	the	the	DET
issue-2488	89	14	minimum	minimum	ADJ
issue-2488	89	15	tax	tax	NOUN
issue-2488	89	16	provision	provision	NOUN
issue-2488	89	17	in	in	ADP
issue-2488	89	18	the	the	DET
issue-2488	89	19	process	process	NOUN
issue-2488	89	20	of	of	ADP
issue-2488	89	21	calculating	calculate	VERB
issue-2488	89	22	the	the	DET
issue-2488	89	23	amount	amount	NOUN
issue-2488	89	24	of	of	ADP
issue-2488	89	25	a	a	DET
issue-2488	89	26	number	number	NOUN
issue-2488	89	27	of	of	ADP
issue-2488	89	28	taxes	taxis	NOUN
issue-2488	89	29	(	(	PUNCT
issue-2488	89	30	as	as	SCONJ
issue-2488	89	31	mentioned	mention	VERB
issue-2488	89	32	above	above	ADV
issue-2488	89	33	)	)	PUNCT
issue-2488	89	34	violates	violate	VERB
issue-2488	89	35	at	at	ADV
issue-2488	89	36	least	least	ADV
issue-2488	89	37	four	four	NUM
issue-2488	89	38	principles	principle	NOUN
issue-2488	89	39	on	on	ADP
issue-2488	89	40	which	which	PRON
issue-2488	89	41	the	the	DET
issue-2488	89	42	tax	tax	NOUN
issue-2488	89	43	legislation	legislation	NOUN
issue-2488	89	44	of	of	ADP
issue-2488	89	45	ukraine	ukraine	NOUN
issue-2488	89	46	is	be	AUX
issue-2488	89	47	based	base	VERB
issue-2488	89	48	.	.	PUNCT
issue-2488	90	1	firstly	firstly	ADV
issue-2488	90	2	,	,	PUNCT
issue-2488	90	3	it	it	PRON
issue-2488	90	4	concerns	concern	VERB
issue-2488	90	5	the	the	DET
issue-2488	90	6	principle	principle	NOUN
issue-2488	90	7	of	of	ADP
issue-2488	90	8	equality	equality	NOUN
issue-2488	90	9	of	of	ADP
issue-2488	90	10	all	all	DET
issue-2488	90	11	taxpayers	taxpayer	NOUN
issue-2488	90	12	before	before	ADP
issue-2488	90	13	the	the	DET
issue-2488	90	14	law	law	NOUN
issue-2488	90	15	,	,	PUNCT
issue-2488	90	16	prevention	prevention	NOUN
issue-2488	90	17	of	of	ADP
issue-2488	90	18	any	any	DET
issue-2488	90	19	manifestations	manifestation	NOUN
issue-2488	90	20	of	of	ADP
issue-2488	90	21	tax	tax	NOUN
issue-2488	90	22	discrimination	discrimination	NOUN
issue-2488	90	23	–	–	PUNCT
issue-2488	90	24	ensuring	ensure	VERB
issue-2488	90	25	equal	equal	ADJ
issue-2488	90	26	treatment	treatment	NOUN
issue-2488	90	27	of	of	ADP
issue-2488	90	28	all	all	DET
issue-2488	90	29	taxpayers	taxpayer	NOUN
issue-2488	90	30	regardless	regardless	ADV
issue-2488	90	31	of	of	ADP
issue-2488	90	32	social	social	ADJ
issue-2488	90	33	,	,	PUNCT
issue-2488	90	34	racial	racial	ADJ
issue-2488	90	35	,	,	PUNCT
issue-2488	90	36	national	national	ADJ
issue-2488	90	37	,	,	PUNCT
issue-2488	90	38	religious	religious	ADJ
issue-2488	90	39	affiliation	affiliation	NOUN
issue-2488	90	40	,	,	PUNCT
issue-2488	90	41	form	form	NOUN
issue-2488	90	42	of	of	ADP
issue-2488	90	43	ownership	ownership	NOUN
issue-2488	90	44	of	of	ADP
issue-2488	90	45	a	a	DET
issue-2488	90	46	legal	legal	ADJ
issue-2488	90	47	entity	entity	NOUN
issue-2488	90	48	,	,	PUNCT
issue-2488	90	49	citizenship	citizenship	NOUN
issue-2488	90	50	of	of	ADP
issue-2488	90	51	an	an	DET
issue-2488	90	52	individual	individual	ADJ
issue-2488	90	53	,	,	PUNCT
issue-2488	90	54	place	place	NOUN
issue-2488	90	55	of	of	ADP
issue-2488	90	56	origin	origin	NOUN
issue-2488	90	57	of	of	ADP
issue-2488	90	58	capital	capital	NOUN
issue-2488	90	59	(	(	PUNCT
issue-2488	90	60	sub	sub	NOUN
issue-2488	90	61	-	-	NOUN
issue-2488	90	62	clause	clause	NOUN
issue-2488	90	63	4.1.2	4.1.2	NUM
issue-2488	90	64	of	of	ADP
issue-2488	90	65	clause	clause	NOUN
issue-2488	90	66	4.1	4.1	NUM
issue-2488	90	67	of	of	ADP
issue-2488	90	68	article	article	NOUN
issue-2488	90	69	4	4	NUM
issue-2488	90	70	of	of	ADP
issue-2488	90	71	the	the	DET
issue-2488	90	72	tax	tax	NOUN
issue-2488	90	73	code	code	NOUN
issue-2488	90	74	of	of	ADP
issue-2488	90	75	ukraine	ukraine	NOUN
issue-2488	90	76	)	)	PUNCT
issue-2488	90	77	.	.	PUNCT
issue-2488	91	1	as	as	SCONJ
issue-2488	91	2	mentioned	mention	VERB
issue-2488	91	3	above	above	ADV
issue-2488	91	4	,	,	PUNCT
issue-2488	91	5	a	a	DET
issue-2488	91	6	significant	significant	ADJ
issue-2488	91	7	part	part	NOUN
issue-2488	91	8	of	of	ADP
issue-2488	91	9	owners	owner	NOUN
issue-2488	91	10	and	and	CCONJ
issue-2488	91	11	lessees	lessee	NOUN
issue-2488	91	12	of	of	ADP
issue-2488	91	13	agricultural	agricultural	ADJ
issue-2488	91	14	land	land	NOUN
issue-2488	91	15	(	(	PUNCT
issue-2488	91	16	including	include	VERB
issue-2488	91	17	agricultural	agricultural	ADJ
issue-2488	91	18	land	land	NOUN
issue-2488	91	19	)	)	PUNCT
issue-2488	91	20	is	be	AUX
issue-2488	91	21	made	make	VERB
issue-2488	91	22	up	up	ADP
issue-2488	91	23	of	of	ADP
issue-2488	91	24	such	such	ADJ
issue-2488	91	25	social	social	ADJ
issue-2488	91	26	group	group	NOUN
issue-2488	91	27	as	as	ADP
issue-2488	91	28	farmers	farmer	NOUN
issue-2488	91	29	,	,	PUNCT
issue-2488	91	30	in	in	ADP
issue-2488	91	31	particular	particular	ADJ
issue-2488	91	32	,	,	PUNCT
issue-2488	91	33	persons	person	NOUN
issue-2488	91	34	running	run	VERB
issue-2488	91	35	private	private	ADJ
issue-2488	91	36	farms	farm	NOUN
issue-2488	91	37	.	.	PUNCT
issue-2488	92	1	they	they	PRON
issue-2488	92	2	are	be	AUX
issue-2488	92	3	among	among	ADP
issue-2488	92	4	the	the	DET
issue-2488	92	5	main	main	ADJ
issue-2488	92	6	producers	producer	NOUN
issue-2488	92	7	of	of	ADP
issue-2488	92	8	agricultural	agricultural	ADJ
issue-2488	92	9	crop	crop	NOUN
issue-2488	92	10	products	product	NOUN
issue-2488	92	11	and	and	CCONJ
issue-2488	92	12	thus	thus	ADV
issue-2488	92	13	make	make	VERB
issue-2488	92	14	a	a	DET
issue-2488	92	15	significant	significant	ADJ
issue-2488	92	16	contribution	contribution	NOUN
issue-2488	92	17	to	to	ADP
issue-2488	92	18	the	the	DET
issue-2488	92	19	country	country	NOUN
issue-2488	92	20	's	's	PART
issue-2488	92	21	food	food	NOUN
issue-2488	92	22	security	security	NOUN
issue-2488	92	23	.	.	PUNCT
issue-2488	93	1	as	as	ADP
issue-2488	93	2	of	of	ADP
issue-2488	93	3	2020	2020	NUM
issue-2488	93	4	,	,	PUNCT
issue-2488	93	5	these	these	DET
issue-2488	93	6	farms	farm	NOUN
issue-2488	93	7	produced	produce	VERB
issue-2488	93	8	almost	almost	ADV
issue-2488	93	9	98	98	NUM
issue-2488	93	10	%	%	NOUN
issue-2488	93	11	of	of	ADP
issue-2488	93	12	potatoes	potato	NOUN
issue-2488	93	13	,	,	PUNCT
issue-2488	93	14	84.5	84.5	NUM
issue-2488	93	15	%	%	NOUN
issue-2488	93	16	of	of	ADP
issue-2488	93	17	vegetables	vegetable	NOUN
issue-2488	93	18	,	,	PUNCT
issue-2488	93	19	83	83	NUM
issue-2488	93	20	%	%	NOUN
issue-2488	93	21	of	of	ADP
issue-2488	93	22	fruit	fruit	NOUN
issue-2488	93	23	and	and	CCONJ
issue-2488	93	24	berry	berry	VERB
issue-2488	93	25	crops	crop	NOUN
issue-2488	93	26	,	,	PUNCT
issue-2488	93	27	20	20	NUM
issue-2488	93	28	%	%	NOUN
issue-2488	93	29	of	of	ADP
issue-2488	93	30	cereals	cereal	NOUN
issue-2488	93	31	and	and	CCONJ
issue-2488	93	32	legumes	legume	NOUN
issue-2488	93	33	,	,	PUNCT
issue-2488	93	34	and	and	CCONJ
issue-2488	93	35	64.7	64.7	NUM
issue-2488	93	36	%	%	NOUN
issue-2488	93	37	of	of	ADP
issue-2488	93	38	grapes	grape	NOUN
issue-2488	93	39	(	(	PUNCT
issue-2488	93	40	crop	crop	NOUN
issue-2488	93	41	production	production	NOUN
issue-2488	93	42	of	of	ADP
issue-2488	93	43	ukraine	ukraine	NOUN
issue-2488	93	44	,	,	PUNCT
issue-2488	93	45	2020	2020	NUM
issue-2488	93	46	)	)	PUNCT
issue-2488	93	47	.	.	PUNCT
issue-2488	94	1	according	accord	VERB
issue-2488	94	2	to	to	ADP
issue-2488	94	3	statistical	statistical	ADJ
issue-2488	94	4	data	datum	NOUN
issue-2488	94	5	,	,	PUNCT
issue-2488	94	6	the	the	DET
issue-2488	94	7	number	number	NOUN
issue-2488	94	8	of	of	ADP
issue-2488	94	9	private	private	ADJ
issue-2488	94	10	farms	farm	NOUN
issue-2488	94	11	has	have	AUX
issue-2488	94	12	been	be	AUX
issue-2488	94	13	declining	decline	VERB
issue-2488	94	14	in	in	ADP
issue-2488	94	15	recent	recent	ADJ
issue-2488	94	16	years	year	NOUN
issue-2488	94	17	(	(	PUNCT
issue-2488	94	18	figure	figure	NOUN
issue-2488	94	19	2	2	NUM
issue-2488	94	20	)	)	PUNCT
issue-2488	94	21	.	.	PUNCT
issue-2488	95	1	the	the	DET
issue-2488	95	2	dynamics	dynamic	NOUN
issue-2488	95	3	of	of	ADP
issue-2488	95	4	changes	change	NOUN
issue-2488	95	5	in	in	ADP
issue-2488	95	6	the	the	DET
issue-2488	95	7	area	area	NOUN
issue-2488	95	8	of	of	ADP
issue-2488	95	9	land	land	NOUN
issue-2488	95	10	held	hold	VERB
issue-2488	95	11	by	by	ADP
issue-2488	95	12	private	private	ADJ
issue-2488	95	13	farms	farm	NOUN
issue-2488	95	14	is	be	AUX
issue-2488	95	15	shown	show	VERB
issue-2488	95	16	in	in	ADP
issue-2488	95	17	figure	figure	NOUN
issue-2488	95	18	3	3	NUM
issue-2488	95	19	.	.	PUNCT
issue-2488	96	1	this	this	PRON
issue-2488	96	2	means	mean	VERB
issue-2488	96	3	that	that	SCONJ
issue-2488	96	4	people	people	NOUN
issue-2488	96	5	are	be	AUX
issue-2488	96	6	already	already	ADV
issue-2488	96	7	uninterested	uninterested	ADJ
issue-2488	96	8	in	in	ADP
issue-2488	96	9	establishing	establish	VERB
issue-2488	96	10	new	new	ADJ
issue-2488	96	11	private	private	ADJ
issue-2488	96	12	households	household	NOUN
issue-2488	96	13	.	.	PUNCT
issue-2488	97	1	with	with	ADP
issue-2488	97	2	the	the	DET
issue-2488	97	3	introduction	introduction	NOUN
issue-2488	97	4	of	of	ADP
issue-2488	97	5	the	the	DET
issue-2488	97	6	minimum	minimum	ADJ
issue-2488	97	7	tax	tax	NOUN
issue-2488	97	8	burden	burden	NOUN
issue-2488	97	9	,	,	PUNCT
issue-2488	97	10	this	this	DET
issue-2488	97	11	situation	situation	NOUN
issue-2488	97	12	may	may	AUX
issue-2488	97	13	become	become	VERB
issue-2488	97	14	even	even	ADV
issue-2488	97	15	worse	bad	ADJ
issue-2488	97	16	,	,	PUNCT
issue-2488	97	17	based	base	VERB
issue-2488	97	18	on	on	ADP
issue-2488	97	19	the	the	DET
issue-2488	97	20	following	following	NOUN
issue-2488	97	21	.	.	PUNCT
issue-2488	98	1	prior	prior	ADV
issue-2488	98	2	to	to	ADP
issue-2488	98	3	the	the	DET
issue-2488	98	4	introduction	introduction	NOUN
issue-2488	98	5	of	of	ADP
issue-2488	98	6	the	the	DET
issue-2488	98	7	minimum	minimum	ADJ
issue-2488	98	8	tax	tax	NOUN
issue-2488	98	9	liability	liability	NOUN
issue-2488	98	10	,	,	PUNCT
issue-2488	98	11	private	private	ADJ
issue-2488	98	12	farms	farm	NOUN
issue-2488	98	13	that	that	PRON
issue-2488	98	14	did	do	AUX
issue-2488	98	15	not	not	PART
issue-2488	98	16	sell	sell	VERB
issue-2488	98	17	their	their	PRON
issue-2488	98	18	own	own	ADJ
issue-2488	98	19	agricultural	agricultural	ADJ
issue-2488	98	20	products	product	NOUN
issue-2488	98	21	were	be	AUX
issue-2488	98	22	limited	limit	VERB
issue-2488	98	23	to	to	ADP
issue-2488	98	24	paying	pay	VERB
issue-2488	98	25	land	land	NOUN
issue-2488	98	26	tax	tax	NOUN
issue-2488	98	27	.	.	PUNCT
issue-2488	99	1	instead	instead	ADV
issue-2488	99	2	,	,	PUNCT
issue-2488	99	3	they	they	PRON
issue-2488	99	4	now	now	ADV
issue-2488	99	5	have	have	VERB
issue-2488	99	6	to	to	PART
issue-2488	99	7	pay	pay	VERB
issue-2488	99	8	(	(	PUNCT
issue-2488	99	9	under	under	ADP
issue-2488	99	10	the	the	DET
issue-2488	99	11	conditions	condition	NOUN
issue-2488	99	12	set	set	VERB
issue-2488	99	13	out	out	ADP
issue-2488	99	14	in	in	ADP
issue-2488	99	15	the	the	DET
issue-2488	99	16	tax	tax	NOUN
issue-2488	99	17	code	code	NOUN
issue-2488	99	18	)	)	PUNCT
issue-2488	99	19	the	the	DET
issue-2488	99	20	minimum	minimum	ADJ
issue-2488	99	21	tax	tax	NOUN
issue-2488	99	22	liability	liability	NOUN
issue-2488	99	23	,	,	PUNCT
issue-2488	99	24	which	which	PRON
issue-2488	99	25	is	be	AUX
issue-2488	99	26	many	many	ADJ
issue-2488	99	27	times	time	NOUN
issue-2488	99	28	higher	high	ADJ
issue-2488	99	29	,	,	PUNCT
issue-2488	99	30	as	as	SCONJ
issue-2488	99	31	such	such	ADJ
issue-2488	99	32	private	private	ADJ
issue-2488	99	33	farms	farm	NOUN
issue-2488	99	34	are	be	AUX
issue-2488	99	35	not	not	PART
issue-2488	99	36	taxpayers	taxpayer	NOUN
issue-2488	99	37	of	of	ADP
issue-2488	99	38	the	the	DET
issue-2488	99	39	taxes	taxis	NOUN
issue-2488	99	40	by	by	ADP
issue-2488	99	41	which	which	PRON
issue-2488	99	42	the	the	DET
issue-2488	99	43	minimum	minimum	ADJ
issue-2488	99	44	tax	tax	NOUN
issue-2488	99	45	liability	liability	NOUN
issue-2488	99	46	is	be	AUX
issue-2488	99	47	reduced	reduce	VERB
issue-2488	99	48	.	.	PUNCT
issue-2488	100	1	table	table	NOUN
issue-2488	100	2	1	1	NUM
issue-2488	100	3	shows	show	VERB
issue-2488	100	4	the	the	DET
issue-2488	100	5	amount	amount	NOUN
issue-2488	100	6	of	of	ADP
issue-2488	100	7	the	the	DET
issue-2488	100	8	minimum	minimum	ADJ
issue-2488	100	9	tax	tax	NOUN
issue-2488	100	10	liability	liability	NOUN
issue-2488	100	11	per	per	ADP
issue-2488	100	12	hectare	hectare	NOUN
issue-2488	100	13	of	of	ADP
issue-2488	100	14	agricultural	agricultural	ADJ
issue-2488	100	15	land	land	NOUN
issue-2488	100	16	.	.	PUNCT
issue-2488	101	1	table	table	NOUN
issue-2488	101	2	2	2	NUM
issue-2488	101	3	shows	show	VERB
issue-2488	101	4	a	a	DET
issue-2488	101	5	selective	selective	ADJ
issue-2488	101	6	comparison	comparison	NOUN
issue-2488	101	7	of	of	ADP
issue-2488	101	8	the	the	DET
issue-2488	101	9	land	land	NOUN
issue-2488	101	10	tax	tax	NOUN
issue-2488	101	11	and	and	CCONJ
issue-2488	101	12	the	the	DET
issue-2488	101	13	minimum	minimum	ADJ
issue-2488	101	14	tax	tax	NOUN
issue-2488	101	15	liability	liability	NOUN
issue-2488	101	16	per	per	ADP
issue-2488	101	17	hectare	hectare	NOUN
issue-2488	101	18	of	of	ADP
issue-2488	101	19	arable	arable	ADJ
issue-2488	101	20	land	land	NOUN
issue-2488	101	21	.	.	PUNCT
issue-2488	102	1	in	in	ADP
issue-2488	102	2	addition	addition	NOUN
issue-2488	102	3	,	,	PUNCT
issue-2488	102	4	an	an	DET
issue-2488	102	5	additional	additional	ADJ
issue-2488	102	6	evidence	evidence	NOUN
issue-2488	102	7	of	of	ADP
issue-2488	102	8	violation	violation	NOUN
issue-2488	102	9	of	of	ADP
issue-2488	102	10	this	this	DET
issue-2488	102	11	principle	principle	NOUN
issue-2488	102	12	is	be	AUX
issue-2488	102	13	the	the	DET
issue-2488	102	14	establishment	establishment	NOUN
issue-2488	102	15	of	of	ADP
issue-2488	102	16	an	an	DET
issue-2488	102	17	unequal	unequal	ADJ
issue-2488	102	18	coefficient	coefficient	NOUN
issue-2488	102	19	"	"	PUNCT
issue-2488	102	20	k	k	NOUN
issue-2488	102	21	"	"	PUNCT
issue-2488	102	22	for	for	ADP
issue-2488	102	23	different	different	ADJ
issue-2488	102	24	categories	category	NOUN
issue-2488	102	25	of	of	ADP
issue-2488	102	26	persons	person	NOUN
issue-2488	102	27	whose	whose	DET
issue-2488	102	28	main	main	ADJ
issue-2488	102	29	activity	activity	NOUN
issue-2488	102	30	is	be	AUX
issue-2488	102	31	the	the	DET
issue-2488	102	32	production	production	NOUN
issue-2488	102	33	of	of	ADP
issue-2488	102	34	agricultural	agricultural	ADJ
issue-2488	102	35	products	product	NOUN
issue-2488	102	36	.	.	PUNCT
issue-2488	103	1	as	as	SCONJ
issue-2488	103	2	noted	note	VERB
issue-2488	103	3	above	above	ADV
issue-2488	103	4	,	,	PUNCT
issue-2488	103	5	for	for	ADP
issue-2488	103	6	individuals	individual	NOUN
issue-2488	103	7	who	who	PRON
issue-2488	103	8	run	run	VERB
issue-2488	103	9	a	a	DET
issue-2488	103	10	private	private	ADJ
issue-2488	103	11	farm	farm	NOUN
issue-2488	103	12	,	,	PUNCT
issue-2488	103	13	it	it	PRON
issue-2488	103	14	is	be	AUX
issue-2488	103	15	0.05	0.05	NUM
issue-2488	103	16	,	,	PUNCT
issue-2488	103	17	and	and	CCONJ
issue-2488	103	18	for	for	ADP
issue-2488	103	19	single	single	ADJ
issue-2488	103	20	tax	tax	NOUN
issue-2488	103	21	payers	payer	NOUN
issue-2488	103	22	of	of	ADP
issue-2488	103	23	the	the	DET
issue-2488	103	24	fourth	fourth	ADJ
issue-2488	103	25	group	group	NOUN
issue-2488	103	26	–	–	PUNCT
issue-2488	103	27	individual	individual	ADJ
issue-2488	103	28	entrepreneurs	entrepreneur	NOUN
issue-2488	103	29	who	who	PRON
issue-2488	103	30	operate	operate	VERB
issue-2488	103	31	exclusively	exclusively	ADV
issue-2488	103	32	within	within	ADP
issue-2488	103	33	a	a	DET
issue-2488	103	34	farm	farm	NOUN
issue-2488	103	35	–	–	PUNCT
issue-2488	103	36	0.025	0.025	NUM
issue-2488	103	37	(	(	PUNCT
issue-2488	103	38	clause	clause	NOUN
issue-2488	103	39	38	38	NUM
issue-2488	103	40	-	-	SYM
issue-2488	103	41	1.1.3	1.1.3	NUM
issue-2488	103	42	of	of	ADP
issue-2488	103	43	article	article	NOUN
issue-2488	103	44	38	38	NUM
issue-2488	103	45	-	-	SYM
issue-2488	103	46	1	1	NUM
issue-2488	103	47	of	of	ADP
issue-2488	103	48	the	the	DET
issue-2488	103	49	tax	tax	NOUN
issue-2488	103	50	code	code	NOUN
issue-2488	103	51	of	of	ADP
issue-2488	103	52	ukraine	ukraine	NOUN
issue-2488	103	53	)	)	PUNCT
issue-2488	103	54	.	.	PUNCT
issue-2488	104	1	moreover	moreover	ADV
issue-2488	104	2	,	,	PUNCT
issue-2488	104	3	it	it	PRON
issue-2488	104	4	is	be	AUX
issue-2488	104	5	reasonable	reasonable	ADJ
issue-2488	104	6	to	to	PART
issue-2488	104	7	talk	talk	VERB
issue-2488	104	8	about	about	ADP
issue-2488	104	9	the	the	DET
issue-2488	104	10	violation	violation	NOUN
issue-2488	104	11	of	of	ADP
issue-2488	104	12	the	the	DET
issue-2488	104	13	principle	principle	NOUN
issue-2488	104	14	of	of	ADP
issue-2488	104	15	a	a	DET
issue-2488	104	16	unified	unified	ADJ
issue-2488	104	17	approach	approach	NOUN
issue-2488	104	18	to	to	ADP
issue-2488	104	19	the	the	DET
issue-2488	104	20	establishment	establishment	NOUN
issue-2488	104	21	of	of	ADP
issue-2488	104	22	taxes	taxis	NOUN
issue-2488	104	23	and	and	CCONJ
issue-2488	104	24	fees	fee	NOUN
issue-2488	104	25	,	,	PUNCT
issue-2488	104	26	which	which	PRON
issue-2488	104	27	provides	provide	VERB
issue-2488	104	28	for	for	ADP
issue-2488	104	29	the	the	DET
issue-2488	104	30	definition	definition	NOUN
issue-2488	104	31	of	of	ADP
issue-2488	104	32	all	all	DET
issue-2488	104	33	mandatory	mandatory	ADJ
issue-2488	104	34	elements	element	NOUN
issue-2488	104	35	of	of	ADP
issue-2488	104	36	the	the	DET
issue-2488	104	37	tax	tax	NOUN
issue-2488	104	38	at	at	ADP
issue-2488	104	39	the	the	DET
issue-2488	104	40	legislative	legislative	ADJ
issue-2488	104	41	level	level	NOUN
issue-2488	104	42	(	(	PUNCT
issue-2488	104	43	article	article	NOUN
issue-2488	104	44	7	7	NUM
issue-2488	104	45	of	of	ADP
issue-2488	104	46	the	the	DET
issue-2488	104	47	tax	tax	NOUN
issue-2488	104	48	code	code	NOUN
issue-2488	104	49	of	of	ADP
issue-2488	104	50	ukraine	ukraine	PROPN
issue-2488	104	51	)	)	PUNCT
issue-2488	104	52	(	(	PUNCT
issue-2488	104	53	sub	sub	NOUN
issue-2488	104	54	-	-	NOUN
issue-2488	104	55	clause	clause	ADJ
issue-2488	104	56	4.1.11	4.1.11	NUM
issue-2488	104	57	of	of	ADP
issue-2488	104	58	clause	clause	NOUN
issue-2488	104	59	4.1	4.1	NUM
issue-2488	104	60	of	of	ADP
issue-2488	104	61	article	article	NOUN
issue-2488	104	62	4	4	NUM
issue-2488	104	63	of	of	ADP
issue-2488	104	64	the	the	DET
issue-2488	104	65	tcu	tcu	NOUN
issue-2488	104	66	)	)	PUNCT
issue-2488	104	67	.	.	PUNCT
issue-2488	105	1	in	in	ADP
issue-2488	105	2	this	this	DET
issue-2488	105	3	context	context	NOUN
issue-2488	105	4	,	,	PUNCT
issue-2488	105	5	there	there	PRON
issue-2488	105	6	are	be	VERB
issue-2488	105	7	two	two	NUM
issue-2488	105	8	possible	possible	ADJ
issue-2488	105	9	approaches	approach	NOUN
issue-2488	105	10	to	to	ADP
issue-2488	105	11	understanding	understand	VERB
issue-2488	105	12	mtl	mtl	PROPN
issue-2488	105	13	:	:	PUNCT
issue-2488	105	14	1	1	NUM
issue-2488	105	15	)	)	PUNCT
issue-2488	105	16	as	as	ADP
issue-2488	105	17	a	a	DET
issue-2488	105	18	separate	separate	ADJ
issue-2488	105	19	mandatory	mandatory	ADJ
issue-2488	105	20	tax	tax	NOUN
issue-2488	105	21	element	element	NOUN
issue-2488	105	22	;	;	PUNCT
issue-2488	105	23	2	2	X
issue-2488	105	24	)	)	PUNCT
issue-2488	105	25	as	as	ADP
issue-2488	105	26	a	a	DET
issue-2488	105	27	component	component	NOUN
issue-2488	105	28	of	of	ADP
issue-2488	105	29	the	the	DET
issue-2488	105	30	tax	tax	NOUN
issue-2488	105	31	calculation	calculation	NOUN
issue-2488	105	32	procedure	procedure	NOUN
issue-2488	105	33	.	.	PUNCT
issue-2488	106	1	in	in	ADP
issue-2488	106	2	the	the	DET
issue-2488	106	3	first	first	ADJ
issue-2488	106	4	case	case	NOUN
issue-2488	106	5	,	,	PUNCT
issue-2488	106	6	the	the	DET
issue-2488	106	7	tcu	tcu	NOUN
issue-2488	106	8	does	do	AUX
issue-2488	106	9	not	not	PART
issue-2488	106	10	mention	mention	VERB
issue-2488	106	11	mtl	mtl	PROPN
issue-2488	106	12	among	among	ADP
issue-2488	106	13	such	such	ADJ
issue-2488	106	14	elements	element	NOUN
issue-2488	106	15	.	.	PUNCT
issue-2488	107	1	regarding	regard	VERB
issue-2488	107	2	the	the	DET
issue-2488	107	3	second	second	ADJ
issue-2488	107	4	point	point	NOUN
issue-2488	107	5	,	,	PUNCT
issue-2488	107	6	the	the	DET
issue-2488	107	7	legislator	legislator	NOUN
issue-2488	107	8	develops	develop	VERB
issue-2488	107	9	baltic	baltic	ADJ
issue-2488	107	10	journal	journal	PROPN
issue-2488	107	11	of	of	ADP
issue-2488	107	12	economic	economic	ADJ
issue-2488	107	13	studies	study	NOUN
issue-2488	107	14	115	115	NUM
issue-2488	107	15	vol	vol	NOUN
issue-2488	107	16	.	.	PUNCT
issue-2488	108	1	10	10	NUM
issue-2488	108	2	no	no	NOUN
issue-2488	108	3	.	.	NOUN
issue-2488	109	1	3	3	NUM
issue-2488	109	2	,	,	PUNCT
issue-2488	109	3	2024	2024	NUM
issue-2488	109	4	a	a	DET
issue-2488	109	5	general	general	ADJ
issue-2488	109	6	procedure	procedure	NOUN
issue-2488	109	7	for	for	ADP
issue-2488	109	8	calculating	calculate	VERB
issue-2488	109	9	the	the	DET
issue-2488	109	10	relevant	relevant	ADJ
issue-2488	109	11	taxes	taxis	NOUN
issue-2488	109	12	,	,	PUNCT
issue-2488	109	13	as	as	SCONJ
issue-2488	109	14	outlined	outline	VERB
issue-2488	109	15	in	in	ADP
issue-2488	109	16	article	article	NOUN
issue-2488	109	17	137	137	NUM
issue-2488	109	18	of	of	ADP
issue-2488	109	19	the	the	DET
issue-2488	109	20	tax	tax	NOUN
issue-2488	109	21	code	code	NOUN
issue-2488	109	22	of	of	ADP
issue-2488	109	23	ukraine	ukraine	NOUN
issue-2488	109	24	for	for	ADP
issue-2488	109	25	corporate	corporate	ADJ
issue-2488	109	26	income	income	NOUN
issue-2488	109	27	taxpayers	taxpayer	NOUN
issue-2488	109	28	,	,	PUNCT
issue-2488	109	29	article	article	NOUN
issue-2488	109	30	297	297	NUM
issue-2488	109	31	for	for	ADP
issue-2488	109	32	single	single	ADJ
issue-2488	109	33	tax	tax	NOUN
issue-2488	109	34	payers	payer	NOUN
issue-2488	109	35	,	,	PUNCT
issue-2488	109	36	and	and	CCONJ
issue-2488	109	37	article	article	NOUN
issue-2488	109	38	168	168	NUM
issue-2488	109	39	for	for	ADP
issue-2488	109	40	personal	personal	ADJ
issue-2488	109	41	income	income	NOUN
issue-2488	109	42	taxpayers	taxpayer	NOUN
issue-2488	109	43	.	.	PUNCT
issue-2488	110	1	additionally	additionally	ADV
issue-2488	110	2	,	,	PUNCT
issue-2488	110	3	specific	specific	ADJ
issue-2488	110	4	requirements	requirement	NOUN
issue-2488	110	5	are	be	AUX
issue-2488	110	6	established	establish	VERB
issue-2488	110	7	for	for	ADP
issue-2488	110	8	calculating	calculate	VERB
issue-2488	110	9	the	the	DET
issue-2488	110	10	amount	amount	NOUN
issue-2488	110	11	of	of	ADP
issue-2488	110	12	the	the	DET
issue-2488	110	13	minimum	minimum	ADJ
issue-2488	110	14	tax	tax	NOUN
issue-2488	110	15	liability	liability	NOUN
issue-2488	110	16	(	(	PUNCT
issue-2488	110	17	mtl	mtl	PROPN
issue-2488	110	18	)	)	PUNCT
issue-2488	110	19	.	.	PUNCT
issue-2488	111	1	it	it	PRON
issue-2488	111	2	is	be	AUX
issue-2488	111	3	indicated	indicate	VERB
issue-2488	111	4	that	that	SCONJ
issue-2488	111	5	the	the	DET
issue-2488	111	6	positive	positive	ADJ
issue-2488	111	7	difference	difference	NOUN
issue-2488	111	8	between	between	ADP
issue-2488	111	9	the	the	DET
issue-2488	111	10	total	total	ADJ
issue-2488	111	11	mtl	mtl	PROPN
issue-2488	111	12	and	and	CCONJ
issue-2488	111	13	the	the	DET
issue-2488	111	14	total	total	ADJ
issue-2488	111	15	amount	amount	NOUN
issue-2488	111	16	of	of	ADP
issue-2488	111	17	taxes	taxis	NOUN
issue-2488	111	18	,	,	PUNCT
issue-2488	111	19	fees	fee	NOUN
issue-2488	111	20	,	,	PUNCT
issue-2488	111	21	payments	payment	NOUN
issue-2488	111	22	,	,	PUNCT
issue-2488	111	23	and	and	CCONJ
issue-2488	111	24	land	land	NOUN
issue-2488	111	25	lease	lease	NOUN
issue-2488	111	26	expenses	expense	NOUN
issue-2488	111	27	is	be	AUX
issue-2488	111	28	included	include	VERB
issue-2488	111	29	as	as	ADP
issue-2488	111	30	part	part	NOUN
issue-2488	111	31	of	of	ADP
issue-2488	111	32	the	the	DET
issue-2488	111	33	liabilities	liability	NOUN
issue-2488	111	34	for	for	ADP
issue-2488	111	35	the	the	DET
issue-2488	111	36	respective	respective	ADJ
issue-2488	111	37	taxes	taxis	NOUN
issue-2488	111	38	,	,	PUNCT
issue-2488	111	39	as	as	ADP
issue-2488	111	40	per	per	ADP
issue-2488	111	41	sub	sub	NOUN
issue-2488	111	42	-	-	NOUN
issue-2488	111	43	clause	clause	NOUN
issue-2488	111	44	141.9.5	141.9.5	NOUN
issue-2488	111	45	of	of	ADP
issue-2488	111	46	clause	clause	NOUN
issue-2488	111	47	141.9	141.9	NUM
issue-2488	111	48	of	of	ADP
issue-2488	111	49	article	article	NOUN
issue-2488	111	50	141	141	NUM
issue-2488	111	51	of	of	ADP
issue-2488	111	52	the	the	DET
issue-2488	111	53	tax	tax	NOUN
issue-2488	111	54	code	code	NOUN
issue-2488	111	55	of	of	ADP
issue-2488	111	56	ukraine	ukraine	NOUN
issue-2488	111	57	for	for	ADP
issue-2488	111	58	income	income	NOUN
issue-2488	111	59	tax	tax	NOUN
issue-2488	111	60	,	,	PUNCT
issue-2488	111	61	specifically	specifically	ADV
issue-2488	111	62	for	for	ADP
issue-2488	111	63	agricultural	agricultural	ADJ
issue-2488	111	64	producers	producer	NOUN
issue-2488	111	65	whose	whose	DET
issue-2488	111	66	share	share	NOUN
issue-2488	111	67	of	of	ADP
issue-2488	111	68	agricultural	agricultural	ADJ
issue-2488	111	69	production	production	NOUN
issue-2488	111	70	for	for	ADP
issue-2488	111	71	the	the	DET
issue-2488	111	72	tax	tax	NOUN
issue-2488	111	73	(	(	PUNCT
issue-2488	111	74	reporting	reporting	NOUN
issue-2488	111	75	)	)	PUNCT
issue-2488	111	76	year	year	NOUN
issue-2488	111	77	is	be	AUX
issue-2488	111	78	equal	equal	ADJ
issue-2488	111	79	to	to	ADP
issue-2488	111	80	,	,	PUNCT
issue-2488	111	81	exceeds	exceed	NOUN
issue-2488	111	82	,	,	PUNCT
issue-2488	111	83	or	or	CCONJ
issue-2488	111	84	is	be	AUX
issue-2488	111	85	less	less	ADJ
issue-2488	111	86	than	than	ADP
issue-2488	111	87	75	75	NUM
issue-2488	111	88	%	%	NOUN
issue-2488	111	89	;	;	PUNCT
issue-2488	111	90	(	(	PUNCT
issue-2488	111	91	clause	clause	NOUN
issue-2488	111	92	297	297	NUM
issue-2488	111	93	-	-	SYM
issue-2488	111	94	1.1	1.1	NUM
issue-2488	111	95	of	of	ADP
issue-2488	111	96	article	article	NOUN
issue-2488	111	97	297	297	NUM
issue-2488	111	98	-	-	SYM
issue-2488	111	99	1	1	NUM
issue-2488	111	100	of	of	ADP
issue-2488	111	101	the	the	DET
issue-2488	111	102	tax	tax	NOUN
issue-2488	111	103	code	code	NOUN
issue-2488	111	104	of	of	ADP
issue-2488	111	105	ukraine	ukraine	NOUN
issue-2488	111	106	–	–	PUNCT
issue-2488	111	107	with	with	ADP
issue-2488	111	108	the	the	DET
issue-2488	111	109	st	st	PROPN
issue-2488	111	110	(	(	PUNCT
issue-2488	111	111	for	for	ADP
issue-2488	111	112	owners	owner	NOUN
issue-2488	111	113	,	,	PUNCT
issue-2488	111	114	lessees	lessee	NOUN
issue-2488	111	115	,	,	PUNCT
issue-2488	111	116	users	user	NOUN
issue-2488	111	117	on	on	ADP
issue-2488	111	118	other	other	ADJ
issue-2488	111	119	terms	term	NOUN
issue-2488	111	120	(	(	PUNCT
issue-2488	111	121	including	include	VERB
issue-2488	111	122	emphyteusis	emphyteusis	NOUN
issue-2488	111	123	)	)	PUNCT
issue-2488	111	124	of	of	ADP
issue-2488	111	125	land	land	NOUN
issue-2488	111	126	plots	plot	NOUN
issue-2488	111	127	classified	classify	VERB
issue-2488	111	128	as	as	ADP
issue-2488	111	129	agricultural	agricultural	ADJ
issue-2488	111	130	land	land	NOUN
issue-2488	111	131	,	,	PUNCT
issue-2488	111	132	as	as	ADV
issue-2488	111	133	well	well	ADV
issue-2488	111	134	as	as	ADP
issue-2488	111	135	heads	head	NOUN
issue-2488	111	136	of	of	ADP
issue-2488	111	137	family	family	NOUN
issue-2488	111	138	farms	farm	NOUN
issue-2488	111	139	)	)	PUNCT
issue-2488	111	140	)	)	PUNCT
issue-2488	111	141	;	;	PUNCT
issue-2488	111	142	(	(	PUNCT
issue-2488	111	143	clause	clause	NOUN
issue-2488	111	144	170.14	170.14	NUM
issue-2488	111	145	of	of	ADP
issue-2488	111	146	article	article	NOUN
issue-2488	111	147	170	170	NUM
issue-2488	111	148	of	of	ADP
issue-2488	111	149	the	the	DET
issue-2488	111	150	tax	tax	NOUN
issue-2488	111	151	code	code	NOUN
issue-2488	111	152	of	of	ADP
issue-2488	111	153	ukraine	ukraine	NOUN
issue-2488	111	154	–	–	PUNCT
issue-2488	111	155	for	for	ADP
issue-2488	111	156	personal	personal	ADJ
issue-2488	111	157	income	income	NOUN
issue-2488	111	158	tax	tax	NOUN
issue-2488	111	159	(	(	PUNCT
issue-2488	111	160	for	for	ADP
issue-2488	111	161	individualsowners	individualsowner	NOUN
issue-2488	111	162	,	,	PUNCT
issue-2488	111	163	lessees	lessee	NOUN
issue-2488	111	164	,	,	PUNCT
issue-2488	111	165	users	user	NOUN
issue-2488	111	166	on	on	ADP
issue-2488	111	167	other	other	ADJ
issue-2488	111	168	terms	term	NOUN
issue-2488	111	169	(	(	PUNCT
issue-2488	111	170	including	include	VERB
issue-2488	111	171	emphyteusis	emphyteusis	NOUN
issue-2488	111	172	)	)	PUNCT
issue-2488	111	173	of	of	ADP
issue-2488	111	174	land	land	NOUN
issue-2488	111	175	plots	plot	NOUN
issue-2488	111	176	classified	classify	VERB
issue-2488	111	177	as	as	ADP
issue-2488	111	178	agricultural	agricultural	ADJ
issue-2488	111	179	land	land	NOUN
issue-2488	111	180	)	)	PUNCT
issue-2488	111	181	)	)	PUNCT
issue-2488	111	182	.	.	PUNCT
issue-2488	112	1	this	this	PRON
issue-2488	112	2	creates	create	VERB
issue-2488	112	3	a	a	DET
issue-2488	112	4	situation	situation	NOUN
issue-2488	112	5	where	where	SCONJ
issue-2488	112	6	the	the	DET
issue-2488	112	7	procedure	procedure	NOUN
issue-2488	112	8	for	for	ADP
issue-2488	112	9	calculating	calculate	VERB
issue-2488	112	10	the	the	DET
issue-2488	112	11	same	same	ADJ
issue-2488	112	12	tax	tax	NOUN
issue-2488	112	13	is	be	AUX
issue-2488	112	14	different	different	ADJ
issue-2488	112	15	for	for	ADP
issue-2488	112	16	different	different	ADJ
issue-2488	112	17	categories	category	NOUN
issue-2488	112	18	of	of	ADP
issue-2488	112	19	taxpayers	taxpayer	NOUN
issue-2488	112	20	.	.	PUNCT
issue-2488	113	1	moreover	moreover	ADV
issue-2488	113	2	,	,	PUNCT
issue-2488	113	3	requirements	requirement	NOUN
issue-2488	113	4	are	be	AUX
issue-2488	113	5	set	set	VERB
issue-2488	113	6	for	for	ADP
issue-2488	113	7	the	the	DET
issue-2488	113	8	amount	amount	NOUN
issue-2488	113	9	of	of	ADP
issue-2488	113	10	these	these	DET
issue-2488	113	11	taxes	taxis	NOUN
issue-2488	113	12	,	,	PUNCT
issue-2488	113	13	which	which	PRON
issue-2488	113	14	can	can	AUX
issue-2488	113	15	not	not	PART
issue-2488	113	16	be	be	AUX
issue-2488	113	17	lower	low	ADJ
issue-2488	113	18	than	than	ADP
issue-2488	113	19	the	the	DET
issue-2488	113	20	minimum	minimum	ADJ
issue-2488	113	21	wage	wage	NOUN
issue-2488	113	22	.	.	PUNCT
issue-2488	114	1	the	the	DET
issue-2488	114	2	minimum	minimum	ADJ
issue-2488	114	3	taxable	taxable	ADJ
issue-2488	114	4	income	income	NOUN
issue-2488	114	5	is	be	AUX
issue-2488	114	6	not	not	PART
issue-2488	114	7	determined	determine	VERB
issue-2488	114	8	only	only	ADV
issue-2488	114	9	for	for	ADP
issue-2488	114	10	the	the	DET
issue-2488	114	11	period	period	NOUN
issue-2488	114	12	for	for	ADP
issue-2488	114	13	which	which	PRON
issue-2488	114	14	no	no	DET
issue-2488	114	15	payment	payment	NOUN
issue-2488	114	16	is	be	AUX
issue-2488	114	17	made	make	VERB
issue-2488	114	18	for	for	ADP
issue-2488	114	19	land	land	NOUN
issue-2488	114	20	or	or	CCONJ
issue-2488	114	21	the	the	DET
issue-2488	114	22	4th	4th	ADJ
issue-2488	114	23	group	group	NOUN
issue-2488	114	24	of	of	ADP
issue-2488	114	25	the	the	DET
issue-2488	114	26	single	single	ADJ
issue-2488	114	27	tax	tax	NOUN
issue-2488	114	28	(	(	PUNCT
issue-2488	114	29	clause	clause	NOUN
issue-2488	114	30	38	38	NUM
issue-2488	114	31	-	-	SYM
issue-2488	114	32	1.2	1.2	NUM
issue-2488	114	33	of	of	ADP
issue-2488	114	34	article	article	NOUN
issue-2488	114	35	38	38	NUM
issue-2488	114	36	-	-	SYM
issue-2488	114	37	1	1	NUM
issue-2488	114	38	)	)	PUNCT
issue-2488	114	39	.	.	PUNCT
issue-2488	115	1	finally	finally	ADV
issue-2488	115	2	,	,	PUNCT
issue-2488	115	3	it	it	PRON
issue-2488	115	4	should	should	AUX
issue-2488	115	5	be	be	AUX
issue-2488	115	6	noted	note	VERB
issue-2488	115	7	that	that	SCONJ
issue-2488	115	8	two	two	NUM
issue-2488	115	9	more	more	ADJ
issue-2488	115	10	principles	principle	NOUN
issue-2488	115	11	of	of	ADP
issue-2488	115	12	social	social	ADJ
issue-2488	115	13	justice	justice	NOUN
issue-2488	115	14	have	have	AUX
issue-2488	115	15	been	be	AUX
issue-2488	115	16	violated	violate	VERB
issue-2488	115	17	,	,	PUNCT
issue-2488	115	18	namely	namely	ADV
issue-2488	115	19	,	,	PUNCT
issue-2488	115	20	the	the	DET
issue-2488	115	21	establishment	establishment	NOUN
issue-2488	115	22	of	of	ADP
issue-2488	115	23	taxes	taxis	NOUN
issue-2488	115	24	and	and	CCONJ
issue-2488	115	25	fees	fee	NOUN
issue-2488	115	26	in	in	ADP
issue-2488	115	27	accordance	accordance	NOUN
issue-2488	115	28	with	with	ADP
issue-2488	115	29	the	the	DET
issue-2488	115	30	ability	ability	NOUN
issue-2488	115	31	of	of	ADP
issue-2488	115	32	taxpayers	taxpayer	NOUN
issue-2488	115	33	to	to	PART
issue-2488	115	34	pay	pay	VERB
issue-2488	115	35	(	(	PUNCT
issue-2488	115	36	sub	sub	NOUN
issue-2488	115	37	-	-	NOUN
issue-2488	115	38	cl	cl	NOUN
issue-2488	115	39	.	.	PUNCT
issue-2488	116	1	4.1.6	4.1.6	NUM
issue-2488	116	2	of	of	ADP
issue-2488	116	3	clause	clause	NOUN
issue-2488	116	4	4.1	4.1	NUM
issue-2488	116	5	of	of	ADP
issue-2488	116	6	article	article	NOUN
issue-2488	116	7	4	4	NUM
issue-2488	116	8	of	of	ADP
issue-2488	116	9	the	the	DET
issue-2488	116	10	tax	tax	NOUN
issue-2488	116	11	code	code	NOUN
issue-2488	116	12	of	of	ADP
issue-2488	116	13	ukraine	ukraine	PROPN
issue-2488	116	14	)	)	PUNCT
issue-2488	116	15	and	and	CCONJ
issue-2488	116	16	tax	tax	NOUN
issue-2488	116	17	neutrality	neutrality	NOUN
issue-2488	116	18	–	–	PUNCT
issue-2488	116	19	the	the	DET
issue-2488	116	20	establishment	establishment	NOUN
issue-2488	116	21	of	of	ADP
issue-2488	116	22	taxes	taxis	NOUN
issue-2488	116	23	and	and	CCONJ
issue-2488	116	24	fees	fee	NOUN
issue-2488	116	25	in	in	ADP
issue-2488	116	26	a	a	DET
issue-2488	116	27	manner	manner	NOUN
issue-2488	116	28	that	that	PRON
issue-2488	116	29	does	do	AUX
issue-2488	116	30	not	not	PART
issue-2488	116	31	affect	affect	VERB
issue-2488	116	32	the	the	DET
issue-2488	116	33	increase	increase	NOUN
issue-2488	116	34	or	or	CCONJ
issue-2488	116	35	figure	figure	VERB
issue-2488	116	36	2	2	NUM
issue-2488	116	37	.	.	NOUN
issue-2488	116	38	number	number	NOUN
issue-2488	116	39	of	of	ADP
issue-2488	116	40	private	private	ADJ
issue-2488	116	41	households	household	NOUN
issue-2488	116	42	source	source	NOUN
issue-2488	116	43	:	:	PUNCT
issue-2488	116	44	created	create	VERB
issue-2488	116	45	by	by	ADP
issue-2488	116	46	the	the	DET
issue-2488	116	47	authors	author	NOUN
issue-2488	116	48	based	base	VERB
issue-2488	116	49	on	on	ADP
issue-2488	116	50	data	datum	NOUN
issue-2488	116	51	from	from	ADP
issue-2488	116	52	the	the	DET
issue-2488	116	53	state	state	NOUN
issue-2488	116	54	statistics	statistic	NOUN
issue-2488	116	55	service	service	NOUN
issue-2488	116	56	of	of	ADP
issue-2488	116	57	ukraine	ukraine	PROPN
issue-2488	116	58	  	  	SPACE
issue-2488	116	59	3780	3780	NUM
issue-2488	116	60	3800	3800	NUM
issue-2488	116	61	3820	3820	NUM
issue-2488	116	62	3840	3840	NUM
issue-2488	116	63	3860	3860	NUM
issue-2488	116	64	3880	3880	NUM
issue-2488	116	65	3900	3900	NUM
issue-2488	116	66	3920	3920	NUM
issue-2488	116	67	3940	3940	NUM
issue-2488	116	68	3960	3960	NUM
issue-2488	116	69	3980	3980	NUM
issue-2488	116	70	number	number	NOUN
issue-2488	116	71	of	of	ADP
issue-2488	116	72	households	household	NOUN
issue-2488	116	73	2020	2020	NUM
issue-2488	116	74	2021	2021	NUM
issue-2488	116	75	2022	2022	NUM
issue-2488	116	76	2023	2023	NUM
issue-2488	116	77	figure	figure	NOUN
issue-2488	116	78	3	3	NUM
issue-2488	116	79	.	.	NOUN
issue-2488	116	80	area	area	NOUN
issue-2488	116	81	of	of	ADP
issue-2488	116	82	land	land	NOUN
issue-2488	116	83	plots	plot	NOUN
issue-2488	116	84	of	of	ADP
issue-2488	116	85	private	private	ADJ
issue-2488	116	86	households	household	NOUN
issue-2488	116	87	source	source	NOUN
issue-2488	116	88	:	:	PUNCT
issue-2488	116	89	created	create	VERB
issue-2488	116	90	by	by	ADP
issue-2488	116	91	the	the	DET
issue-2488	116	92	authors	author	NOUN
issue-2488	116	93	based	base	VERB
issue-2488	116	94	on	on	ADP
issue-2488	116	95	data	datum	NOUN
issue-2488	116	96	from	from	ADP
issue-2488	116	97	the	the	DET
issue-2488	116	98	state	state	NOUN
issue-2488	116	99	statistics	statistic	NOUN
issue-2488	116	100	service	service	NOUN
issue-2488	116	101	of	of	ADP
issue-2488	116	102	ukraine	ukraine	NOUN
issue-2488	116	103	5950	5950	NUM
issue-2488	116	104	6000	6000	NUM
issue-2488	116	105	6050	6050	NUM
issue-2488	116	106	6100	6100	NUM
issue-2488	116	107	6150	6150	NUM
issue-2488	116	108	land	land	NOUN
issue-2488	116	109	area	area	NOUN
issue-2488	116	110	,	,	PUNCT
issue-2488	116	111	thousand	thousand	NUM
issue-2488	116	112	ha	ha	NOUN
issue-2488	116	113	2020	2020	NUM
issue-2488	116	114	2021	2021	NUM
issue-2488	116	115	2022	2022	NUM
issue-2488	116	116	2023	2023	NUM
issue-2488	116	117	baltic	baltic	ADJ
issue-2488	116	118	journal	journal	NOUN
issue-2488	116	119	of	of	ADP
issue-2488	116	120	economic	economic	ADJ
issue-2488	116	121	studies	study	NOUN
issue-2488	116	122	116	116	NUM
issue-2488	116	123	vol	vol	NOUN
issue-2488	116	124	.	.	PUNCT
issue-2488	117	1	10	10	NUM
issue-2488	117	2	no	no	NOUN
issue-2488	117	3	.	.	NOUN
issue-2488	118	1	3	3	NUM
issue-2488	118	2	,	,	PUNCT
issue-2488	118	3	2024	2024	NUM
issue-2488	118	4	decrease	decrease	NOUN
issue-2488	118	5	of	of	ADP
issue-2488	118	6	the	the	DET
issue-2488	118	7	taxpayer	taxpayer	NOUN
issue-2488	118	8	's	's	PART
issue-2488	118	9	competitiveness	competitiveness	NOUN
issue-2488	118	10	(	(	PUNCT
issue-2488	118	11	sub	sub	NOUN
issue-2488	118	12	-	-	NOUN
issue-2488	118	13	clause	clause	NOUN
issue-2488	118	14	4.1.8	4.1.8	NUM
issue-2488	118	15	of	of	ADP
issue-2488	118	16	clause	clause	NOUN
issue-2488	118	17	4.1	4.1	NUM
issue-2488	118	18	of	of	ADP
issue-2488	118	19	article	article	NOUN
issue-2488	118	20	4	4	NUM
issue-2488	118	21	of	of	ADP
issue-2488	118	22	the	the	DET
issue-2488	118	23	tax	tax	NOUN
issue-2488	118	24	code	code	NOUN
issue-2488	118	25	of	of	ADP
issue-2488	118	26	ukraine	ukraine	NOUN
issue-2488	118	27	)	)	PUNCT
issue-2488	118	28	)	)	PUNCT
issue-2488	118	29	.	.	PUNCT
issue-2488	119	1	however	however	ADV
issue-2488	119	2	,	,	PUNCT
issue-2488	119	3	as	as	SCONJ
issue-2488	119	4	rightly	rightly	ADV
issue-2488	119	5	noted	note	VERB
issue-2488	119	6	in	in	ADP
issue-2488	119	7	the	the	DET
issue-2488	119	8	conclusion	conclusion	NOUN
issue-2488	119	9	of	of	ADP
issue-2488	119	10	the	the	DET
issue-2488	119	11	main	main	ADJ
issue-2488	119	12	scientific	scientific	ADJ
issue-2488	119	13	and	and	CCONJ
issue-2488	119	14	expert	expert	NOUN
issue-2488	119	15	department	department	NOUN
issue-2488	119	16	of	of	ADP
issue-2488	119	17	the	the	DET
issue-2488	119	18	verkhovna	verkhovna	NOUN
issue-2488	119	19	rada	rada	PROPN
issue-2488	119	20	of	of	ADP
issue-2488	119	21	ukraine	ukraine	PROPN
issue-2488	119	22	,	,	PUNCT
issue-2488	119	23	when	when	SCONJ
issue-2488	119	24	calculating	calculate	VERB
issue-2488	119	25	the	the	DET
issue-2488	119	26	mtl	mtl	PROPN
issue-2488	119	27	for	for	ADP
issue-2488	119	28	individuals	individual	NOUN
issue-2488	119	29	(	(	PUNCT
issue-2488	119	30	except	except	SCONJ
issue-2488	119	31	for	for	ADP
issue-2488	119	32	those	those	PRON
issue-2488	119	33	registered	register	VERB
issue-2488	119	34	as	as	ADP
issue-2488	119	35	entrepreneurs	entrepreneur	NOUN
issue-2488	119	36	)	)	PUNCT
issue-2488	119	37	,	,	PUNCT
issue-2488	119	38	the	the	DET
issue-2488	119	39	highest	high	ADJ
issue-2488	119	40	coefficient	coefficient	NOUN
issue-2488	119	41	is	be	AUX
issue-2488	119	42	set	set	VERB
issue-2488	119	43	,	,	PUNCT
issue-2488	119	44	in	in	ADP
issue-2488	119	45	fact	fact	NOUN
issue-2488	119	46	,	,	PUNCT
issue-2488	119	47	on	on	ADP
issue-2488	119	48	a	a	DET
issue-2488	119	49	par	par	NOUN
issue-2488	119	50	with	with	ADP
issue-2488	119	51	legal	legal	ADJ
issue-2488	119	52	entities	entity	NOUN
issue-2488	119	53	,	,	PUNCT
issue-2488	119	54	which	which	PRON
issue-2488	119	55	may	may	AUX
issue-2488	119	56	be	be	AUX
issue-2488	119	57	considered	consider	VERB
issue-2488	119	58	as	as	ADP
issue-2488	119	59	a	a	DET
issue-2488	119	60	discriminatory	discriminatory	ADJ
issue-2488	119	61	approach	approach	NOUN
issue-2488	119	62	to	to	ADP
issue-2488	119	63	individuals	individual	NOUN
issue-2488	119	64	(	(	PUNCT
issue-2488	119	65	opinion	opinion	NOUN
issue-2488	119	66	of	of	ADP
issue-2488	119	67	the	the	DET
issue-2488	119	68	main	main	ADJ
issue-2488	119	69	scientific	scientific	ADJ
issue-2488	119	70	expert	expert	NOUN
issue-2488	119	71	department	department	NOUN
issue-2488	119	72	of	of	ADP
issue-2488	119	73	the	the	DET
issue-2488	119	74	verkhovna	verkhovna	NOUN
issue-2488	119	75	rada	rada	PROPN
issue-2488	119	76	of	of	ADP
issue-2488	119	77	ukraine	ukraine	PROPN
issue-2488	119	78	on	on	ADP
issue-2488	119	79	the	the	DET
issue-2488	119	80	draft	draft	NOUN
issue-2488	119	81	law	law	NOUN
issue-2488	119	82	of	of	ADP
issue-2488	119	83	ukraine	ukraine	NOUN
issue-2488	119	84	"	"	PUNCT
issue-2488	119	85	on	on	ADP
issue-2488	119	86	amendments	amendment	NOUN
issue-2488	119	87	to	to	ADP
issue-2488	119	88	the	the	DET
issue-2488	119	89	tax	tax	NOUN
issue-2488	119	90	code	code	NOUN
issue-2488	119	91	of	of	ADP
issue-2488	119	92	ukraine	ukraine	PROPN
issue-2488	119	93	and	and	CCONJ
issue-2488	119	94	other	other	ADJ
issue-2488	119	95	legislative	legislative	ADJ
issue-2488	119	96	acts	act	NOUN
issue-2488	119	97	of	of	ADP
issue-2488	119	98	ukraine	ukraine	NOUN
issue-2488	119	99	to	to	PART
issue-2488	119	100	ensure	ensure	VERB
issue-2488	119	101	the	the	DET
issue-2488	119	102	balance	balance	NOUN
issue-2488	119	103	of	of	ADP
issue-2488	119	104	budget	budget	NOUN
issue-2488	119	105	revenues	revenue	NOUN
issue-2488	119	106	"	"	PUNCT
issue-2488	119	107	)	)	PUNCT
issue-2488	119	108	.	.	PUNCT
issue-2488	120	1	indeed	indeed	ADV
issue-2488	120	2	,	,	PUNCT
issue-2488	120	3	the	the	DET
issue-2488	120	4	size	size	NOUN
issue-2488	120	5	of	of	ADP
issue-2488	120	6	this	this	DET
issue-2488	120	7	coefficient	coefficient	NOUN
issue-2488	120	8	is	be	AUX
issue-2488	120	9	0.05	0.05	NUM
issue-2488	120	10	for	for	ADP
issue-2488	120	11	all	all	DET
issue-2488	120	12	taxpayers	taxpayer	NOUN
issue-2488	120	13	.	.	PUNCT
issue-2488	121	1	the	the	DET
issue-2488	121	2	only	only	ADJ
issue-2488	121	3	exception	exception	NOUN
issue-2488	121	4	,	,	PUNCT
issue-2488	121	5	as	as	SCONJ
issue-2488	121	6	mentioned	mention	VERB
issue-2488	121	7	above	above	ADV
issue-2488	121	8	,	,	PUNCT
issue-2488	121	9	is	be	AUX
issue-2488	121	10	for	for	ADP
issue-2488	121	11	the	the	DET
issue-2488	121	12	payers	payer	NOUN
issue-2488	121	13	of	of	ADP
issue-2488	121	14	the	the	DET
issue-2488	121	15	st	st	PROPN
issue-2488	121	16	of	of	ADP
issue-2488	121	17	the	the	DET
issue-2488	121	18	4th	4th	ADJ
issue-2488	121	19	group	group	NOUN
issue-2488	121	20	–	–	PUNCT
issue-2488	121	21	individual	individual	ADJ
issue-2488	121	22	entrepreneurs	entrepreneur	NOUN
issue-2488	121	23	who	who	PRON
issue-2488	121	24	operate	operate	VERB
issue-2488	121	25	exclusively	exclusively	ADV
issue-2488	121	26	within	within	ADP
issue-2488	121	27	the	the	DET
issue-2488	121	28	farm	farm	NOUN
issue-2488	121	29	.	.	PUNCT
issue-2488	122	1	they	they	PRON
issue-2488	122	2	apply	apply	VERB
issue-2488	122	3	this	this	DET
issue-2488	122	4	coefficient	coefficient	NOUN
issue-2488	122	5	in	in	ADP
issue-2488	122	6	half	half	DET
issue-2488	122	7	the	the	DET
issue-2488	122	8	amount	amount	NOUN
issue-2488	122	9	(	(	PUNCT
issue-2488	122	10	sub	sub	NOUN
issue-2488	122	11	-	-	NOUN
issue-2488	122	12	clause	clause	NOUN
issue-2488	122	13	38	38	NUM
issue-2488	122	14	-	-	SYM
issue-2488	122	15	1.1.3	1.1.3	NUM
issue-2488	122	16	of	of	ADP
issue-2488	122	17	clause	clause	NOUN
issue-2488	122	18	38	38	NUM
issue-2488	122	19	-	-	SYM
issue-2488	122	20	1.1	1.1	NUM
issue-2488	122	21	of	of	ADP
issue-2488	122	22	article	article	NOUN
issue-2488	122	23	38	38	NUM
issue-2488	122	24	-	-	SYM
issue-2488	122	25	1	1	NUM
issue-2488	122	26	of	of	ADP
issue-2488	122	27	the	the	DET
issue-2488	122	28	tax	tax	NOUN
issue-2488	122	29	code	code	NOUN
issue-2488	122	30	of	of	ADP
issue-2488	122	31	ukraine	ukraine	NOUN
issue-2488	122	32	)	)	PUNCT
issue-2488	122	33	.	.	PUNCT
issue-2488	123	1	it	it	PRON
issue-2488	123	2	is	be	AUX
issue-2488	123	3	impossible	impossible	ADJ
issue-2488	123	4	to	to	PART
issue-2488	123	5	disagree	disagree	VERB
issue-2488	123	6	with	with	ADP
issue-2488	123	7	the	the	DET
issue-2488	123	8	opinion	opinion	NOUN
issue-2488	123	9	of	of	ADP
issue-2488	123	10	a.m.	a.m.	PROPN
issue-2488	123	11	pakholiuk	pakholiuk	PROPN
issue-2488	123	12	that	that	PRON
issue-2488	123	13	today	today	NOUN
issue-2488	123	14	,	,	PUNCT
issue-2488	123	15	private	private	ADJ
issue-2488	123	16	peasant	peasant	NOUN
issue-2488	123	17	farms	farm	NOUN
issue-2488	123	18	,	,	PUNCT
issue-2488	123	19	having	have	VERB
issue-2488	123	20	the	the	DET
issue-2488	123	21	highest	high	ADJ
issue-2488	123	22	tax	tax	NOUN
issue-2488	123	23	burden	burden	NOUN
issue-2488	123	24	,	,	PUNCT
issue-2488	123	25	can	can	AUX
issue-2488	123	26	not	not	PART
issue-2488	123	27	take	take	VERB
issue-2488	123	28	advantage	advantage	NOUN
issue-2488	123	29	table	table	NOUN
issue-2488	123	30	1	1	NUM
issue-2488	123	31	the	the	DET
issue-2488	123	32	amount	amount	NOUN
issue-2488	123	33	of	of	ADP
issue-2488	123	34	the	the	DET
issue-2488	123	35	minimum	minimum	ADJ
issue-2488	123	36	tax	tax	NOUN
issue-2488	123	37	liability	liability	NOUN
issue-2488	123	38	(	(	PUNCT
issue-2488	123	39	based	base	VERB
issue-2488	123	40	on	on	ADP
issue-2488	123	41	the	the	DET
issue-2488	123	42	normative	normative	ADJ
issue-2488	123	43	monetary	monetary	ADJ
issue-2488	123	44	value	value	NOUN
issue-2488	123	45	of	of	ADP
issue-2488	123	46	agricultural	agricultural	ADJ
issue-2488	123	47	land	land	NOUN
issue-2488	123	48	in	in	ADP
issue-2488	123	49	ukraine	ukraine	NOUN
issue-2488	123	50	as	as	ADP
issue-2488	123	51	of	of	ADP
issue-2488	123	52	january	january	PROPN
issue-2488	123	53	1	1	NUM
issue-2488	123	54	,	,	PUNCT
issue-2488	123	55	2023	2023	NUM
issue-2488	123	56	,	,	PUNCT
issue-2488	123	57	uah	uah	NOUN
issue-2488	123	58	/	/	SYM
issue-2488	123	59	ha	ha	INTJ
issue-2488	123	60	)	)	PUNCT
issue-2488	123	61	no	no	NOUN
issue-2488	123	62	.	.	PUNCT
issue-2488	124	1	region	region	NOUN
issue-2488	124	2	arable	arable	ADJ
issue-2488	124	3	land	land	NOUN
issue-2488	124	4	,	,	PUNCT
issue-2488	124	5	fallow	fallow	NOUN
issue-2488	124	6	land	land	NOUN
issue-2488	124	7	mtl	mtl	PROPN
issue-2488	124	8	perennial	perennial	ADJ
issue-2488	124	9	plantings	planting	NOUN
issue-2488	124	10	mtl	mtl	PROPN
issue-2488	124	11	hayfields	hayfield	VERB
issue-2488	124	12	mtl	mtl	PROPN
issue-2488	124	13	pastures	pasture	NOUN
issue-2488	124	14	mtl	mtl	PROPN
issue-2488	124	15	1	1	NUM
issue-2488	124	16	ar	ar	PROPN
issue-2488	124	17	of	of	ADP
issue-2488	124	18	crimea	crimea	PROPN
issue-2488	124	19	26	26	NUM
issue-2488	124	20	005,00	005,00	NOUN
issue-2488	124	21	1	1	NUM
issue-2488	124	22	300,25	300,25	NUM
issue-2488	124	23	58	58	NUM
issue-2488	124	24	459,98	459,98	NOUN
issue-2488	124	25	2	2	NUM
issue-2488	124	26	923,00	923,00	NOUN
issue-2488	124	27	10	10	NUM
issue-2488	124	28	145,85	145,85	NUM
issue-2488	124	29	507,29	507,29	NUM
issue-2488	125	1	4284,71	4284,71	NUM
issue-2488	125	2	214,24	214,24	NUM
issue-2488	125	3	2	2	NUM
issue-2488	125	4	vinnytsia	vinnytsia	NOUN
issue-2488	125	5	oblast	oblast	NOUN
issue-2488	125	6	27	27	NUM
issue-2488	125	7	184,00	184,00	NUM
issue-2488	125	8	1	1	NUM
issue-2488	125	9	359,20	359,20	NUM
issue-2488	125	10	47	47	NUM
issue-2488	125	11	053,16	053,16	NOUN
issue-2488	125	12	2	2	NUM
issue-2488	125	13	352,66	352,66	NOUN
issue-2488	125	14	3	3	NUM
issue-2488	125	15	140,38	140,38	NUM
issue-2488	125	16	157,02	157,02	NOUN
issue-2488	125	17	1	1	NUM
issue-2488	125	18	558,08	558,08	NOUN
issue-2488	125	19	77,904	77,904	NUM
issue-2488	125	20	3	3	NUM
issue-2488	125	21	volyn	volyn	NOUN
issue-2488	125	22	oblast	oblast	NOUN
issue-2488	125	23	21	21	NUM
issue-2488	125	24	806,00	806,00	NUM
issue-2488	125	25	1	1	NUM
issue-2488	126	1	090,30	090,30	NOUN
issue-2488	127	1	41	41	NUM
issue-2488	127	2	349,74	349,74	NUM
issue-2488	127	3	2	2	NUM
issue-2488	127	4	067,49	067,49	NUM
issue-2488	127	5	6	6	NUM
issue-2488	127	6	039,19	039,19	NUM
issue-2488	127	7	301,96	301,96	NUM
issue-2488	127	8	4	4	NUM
issue-2488	127	9	479,47	479,47	NUM
issue-2488	127	10	223,97	223,97	NUM
issue-2488	127	11	4	4	NUM
issue-2488	127	12	dnipropetrovsk	dnipropetrovsk	NOUN
issue-2488	127	13	oblast	oblast	VERB
issue-2488	127	14	30	30	NUM
issue-2488	127	15	251,00	251,00	NUM
issue-2488	127	16	1	1	NUM
issue-2488	127	17	512,55	512,55	NUM
issue-2488	127	18	55	55	NUM
issue-2488	127	19	608,28	608,28	NUM
issue-2488	127	20	2	2	NUM
issue-2488	127	21	780,41	780,41	NUM
issue-2488	127	22	7	7	NUM
issue-2488	127	23	971,74	971,74	NOUN
issue-2488	127	24	398,59	398,59	NOUN
issue-2488	127	25	6	6	NUM
issue-2488	127	26	232,31	232,31	NUM
issue-2488	127	27	311,62	311,62	NUM
issue-2488	127	28	5	5	NUM
issue-2488	127	29	donetsk	donetsk	NOUN
issue-2488	127	30	oblast	oblast	NOUN
issue-2488	127	31	31	31	NUM
issue-2488	127	32	111,00	111,00	NOUN
issue-2488	127	33	1	1	NUM
issue-2488	127	34	555,55	555,55	NOUN
issue-2488	127	35	58	58	NUM
issue-2488	127	36	459,98	459,98	NOUN
issue-2488	127	37	2	2	NUM
issue-2488	127	38	923,00	923,00	NOUN
issue-2488	127	39	7	7	NUM
issue-2488	127	40	247,03	247,03	NUM
issue-2488	127	41	362,35	362,35	NUM
issue-2488	127	42	6	6	NUM
issue-2488	127	43	037,55	037,55	NOUN
issue-2488	127	44	301,88	301,88	NUM
issue-2488	127	45	6	6	NUM
issue-2488	127	46	zhytomyr	zhytomyr	NOUN
issue-2488	127	47	oblast	oblast	NOUN
issue-2488	127	48	21	21	NUM
issue-2488	127	49	411,00	411,00	NUM
issue-2488	127	50	1	1	NUM
issue-2488	127	51	070,55	070,55	NOUN
issue-2488	127	52	35	35	NUM
issue-2488	127	53	646,33	646,33	NUM
issue-2488	127	54	1	1	NUM
issue-2488	127	55	782,32	782,32	NUM
issue-2488	128	1	5	5	NUM
issue-2488	128	2	072,92	072,92	NOUN
issue-2488	128	3	253,65	253,65	NUM
issue-2488	128	4	4	4	NUM
issue-2488	128	5	089,95	089,95	NOUN
issue-2488	128	6	204,5	204,5	VERB
issue-2488	128	7	7	7	NUM
issue-2488	128	8	zakarpattia	zakarpattia	PROPN
issue-2488	128	9	oblast	oblast	NOUN
issue-2488	128	10	27	27	NUM
issue-2488	128	11	268,00	268,00	NUM
issue-2488	128	12	1	1	NUM
issue-2488	128	13	363,40	363,40	NUM
issue-2488	128	14	37	37	NUM
issue-2488	128	15	072,18	072,18	NOUN
issue-2488	128	16	1	1	NUM
issue-2488	128	17	853,61	853,61	NUM
issue-2488	128	18	6	6	NUM
issue-2488	128	19	522,33	522,33	NOUN
issue-2488	128	20	326,12	326,12	NUM
issue-2488	128	21	5	5	NUM
issue-2488	128	22	258,51	258,51	NUM
issue-2488	128	23	262,93	262,93	NUM
issue-2488	128	24	8	8	NUM
issue-2488	128	25	zaporizhzhia	zaporizhzhia	X
issue-2488	128	26	oblast	oblast	NOUN
issue-2488	128	27	24	24	NUM
issue-2488	128	28	984,00	984,00	NUM
issue-2488	128	29	1	1	NUM
issue-2488	128	30	249,20	249,20	NUM
issue-2488	128	31	41	41	NUM
issue-2488	128	32	349,74	349,74	NUM
issue-2488	128	33	2	2	NUM
issue-2488	128	34	067,49	067,49	NUM
issue-2488	128	35	6	6	NUM
issue-2488	128	36	039,19	039,19	NUM
issue-2488	128	37	301,96	301,96	NUM
issue-2488	128	38	4	4	NUM
issue-2488	128	39	868,99	868,99	NUM
issue-2488	128	40	243,45	243,45	NOUN
issue-2488	128	41	9	9	NUM
issue-2488	128	42	ivano	ivano	NOUN
issue-2488	128	43	-	-	PUNCT
issue-2488	128	44	frankivsk	frankivsk	NOUN
issue-2488	128	45	oblast	oblast	VERB
issue-2488	128	46	26	26	NUM
issue-2488	128	47	087,00	087,00	NOUN
issue-2488	128	48	1	1	NUM
issue-2488	128	49	304,35	304,35	NUM
issue-2488	128	50	37	37	NUM
issue-2488	128	51	072,18	072,18	NOUN
issue-2488	128	52	1	1	NUM
issue-2488	128	53	853,61	853,61	NUM
issue-2488	128	54	4	4	NUM
issue-2488	128	55	831,36	831,36	NUM
issue-2488	128	56	241,57	241,57	NUM
issue-2488	129	1	4	4	NUM
issue-2488	129	2	479,47	479,47	NUM
issue-2488	129	3	223,97	223,97	NUM
issue-2488	129	4	10	10	NUM
issue-2488	129	5	kyiv	kyiv	ADJ
issue-2488	129	6	oblast	oblast	NOUN
issue-2488	129	7	26	26	NUM
issue-2488	129	8	531,00	531,00	NUM
issue-2488	129	9	1	1	NUM
issue-2488	129	10	326,55	326,55	NUM
issue-2488	129	11	42	42	NUM
issue-2488	129	12	775,60	775,60	ADJ
issue-2488	129	13	2	2	NUM
issue-2488	129	14	138,78	138,78	NUM
issue-2488	129	15	6	6	NUM
issue-2488	129	16	280,76	280,76	NOUN
issue-2488	129	17	314,04	314,04	NUM
issue-2488	129	18	4	4	NUM
issue-2488	129	19	479,47	479,47	NUM
issue-2488	129	20	223,97	223,97	NUM
issue-2488	129	21	11	11	NUM
issue-2488	129	22	kirovohrad	kirovohrad	NOUN
issue-2488	129	23	oblast	oblast	NOUN
issue-2488	129	24	31	31	NUM
issue-2488	129	25	888,00	888,00	NOUN
issue-2488	129	26	1	1	NUM
issue-2488	129	27	594,40	594,40	NOUN
issue-2488	129	28	67	67	NUM
issue-2488	129	29	015,10	015,10	NOUN
issue-2488	129	30	3	3	NUM
issue-2488	129	31	350,76	350,76	NUM
issue-2488	129	32	8	8	NUM
issue-2488	129	33	696,44	696,44	NUM
issue-2488	129	34	434,82	434,82	NUM
issue-2488	129	35	6	6	NUM
issue-2488	129	36	037,55	037,55	NOUN
issue-2488	129	37	301,88	301,88	NUM
issue-2488	129	38	12	12	NUM
issue-2488	129	39	luhansk	luhansk	NOUN
issue-2488	129	40	oblast	oblast	ADJ
issue-2488	129	41	27	27	NUM
issue-2488	129	42	125,00	125,00	NUM
issue-2488	129	43	1	1	NUM
issue-2488	129	44	356,25	356,25	NUM
issue-2488	129	45	47	47	NUM
issue-2488	129	46	053,16	053,16	NOUN
issue-2488	129	47	2	2	NUM
issue-2488	129	48	352,66	352,66	NOUN
issue-2488	129	49	8	8	NUM
issue-2488	129	50	213,30	213,30	ADJ
issue-2488	129	51	410,67	410,67	NOUN
issue-2488	129	52	5	5	NUM
issue-2488	129	53	842,79	842,79	NUM
issue-2488	129	54	292,14	292,14	NOUN
issue-2488	129	55	13	13	NUM
issue-2488	129	56	lviv	lviv	PROPN
issue-2488	129	57	oblast	oblast	NOUN
issue-2488	129	58	21	21	NUM
issue-2488	129	59	492,00	492,00	NOUN
issue-2488	129	60	1	1	NUM
issue-2488	129	61	074,60	074,60	NOUN
issue-2488	129	62	27	27	NUM
issue-2488	129	63	091,21	091,21	NOUN
issue-2488	129	64	1	1	NUM
issue-2488	129	65	354,56	354,56	NOUN
issue-2488	129	66	5	5	NUM
issue-2488	129	67	797,63	797,63	NUM
issue-2488	129	68	289,88	289,88	NOUN
issue-2488	129	69	4	4	NUM
issue-2488	129	70	089,95	089,95	NOUN
issue-2488	129	71	204,5	204,5	NOUN
issue-2488	129	72	14	14	NUM
issue-2488	129	73	mykolaiv	mykolaiv	NOUN
issue-2488	129	74	oblast	oblast	NOUN
issue-2488	129	75	27	27	NUM
issue-2488	129	76	038,00	038,00	NOUN
issue-2488	129	77	1	1	NUM
issue-2488	129	78	351,90	351,90	NUM
issue-2488	129	79	47	47	NUM
issue-2488	129	80	053,16	053,16	NOUN
issue-2488	129	81	2	2	NUM
issue-2488	129	82	352,66	352,66	NOUN
issue-2488	129	83	8	8	NUM
issue-2488	129	84	213,30	213,30	ADJ
issue-2488	129	85	410,67	410,67	NOUN
issue-2488	129	86	5	5	NUM
issue-2488	129	87	842,79	842,79	NUM
issue-2488	129	88	292,14	292,14	NOUN
issue-2488	129	89	15	15	NUM
issue-2488	129	90	odesa	odesa	NOUN
issue-2488	129	91	oblast	oblast	NOUN
issue-2488	129	92	31	31	NUM
issue-2488	129	93	017,00	017,00	NOUN
issue-2488	129	94	1	1	NUM
issue-2488	129	95	550,85	550,85	NUM
issue-2488	129	96	62	62	NUM
issue-2488	129	97	737,54	737,54	NUM
issue-2488	129	98	3	3	NUM
issue-2488	129	99	136,88	136,88	NOUN
issue-2488	129	100	8	8	NUM
issue-2488	129	101	938,01	938,01	NOUN
issue-2488	129	102	446,90	446,90	NOUN
issue-2488	129	103	7	7	NUM
issue-2488	129	104	011,35	011,35	NOUN
issue-2488	129	105	350,57	350,57	NOUN
issue-2488	129	106	16	16	NUM
issue-2488	129	107	poltava	poltava	PROPN
issue-2488	129	108	oblast	oblast	NOUN
issue-2488	129	109	30	30	NUM
issue-2488	129	110	390,00	390,00	NOUN
issue-2488	129	111	1	1	NUM
issue-2488	129	112	519,50	519,50	NUM
issue-2488	129	113	64	64	NUM
issue-2488	129	114	163,40	163,40	NUM
issue-2488	129	115	3	3	NUM
issue-2488	129	116	208,17	208,17	NUM
issue-2488	129	117	5	5	NUM
issue-2488	129	118	556,06	556,06	NUM
issue-2488	129	119	277,80	277,80	NOUN
issue-2488	129	120	4	4	NUM
issue-2488	129	121	284,71	284,71	NUM
issue-2488	129	122	214,24	214,24	X
issue-2488	129	123	17	17	NUM
issue-2488	129	124	rivne	rivne	ADJ
issue-2488	129	125	oblast	oblast	ADJ
issue-2488	129	126	21	21	NUM
issue-2488	129	127	938,00	938,00	NOUN
issue-2488	129	128	1	1	NUM
issue-2488	129	129	096,90	096,90	NOUN
issue-2488	129	130	37	37	NUM
issue-2488	129	131	072,18	072,18	NOUN
issue-2488	129	132	1	1	NUM
issue-2488	129	133	853,61	853,61	NUM
issue-2488	129	134	5	5	NUM
issue-2488	129	135	072,92	072,92	NOUN
issue-2488	129	136	253,65	253,65	NOUN
issue-2488	129	137	3	3	NUM
issue-2488	129	138	700,43	700,43	NOUN
issue-2488	129	139	185,02	185,02	NOUN
issue-2488	129	140	18	18	NUM
issue-2488	129	141	sumy	sumy	PROPN
issue-2488	129	142	oblast	oblast	NOUN
issue-2488	129	143	26	26	NUM
issue-2488	129	144	793,00	793,00	NUM
issue-2488	129	145	1	1	NUM
issue-2488	129	146	339,65	339,65	NOUN
issue-2488	129	147	49	49	NUM
issue-2488	129	148	904,86	904,86	NOUN
issue-2488	129	149	2	2	NUM
issue-2488	129	150	495,24	495,24	NOUN
issue-2488	129	151	6	6	NUM
issue-2488	129	152	522,33	522,33	NOUN
issue-2488	129	153	326,12	326,12	NUM
issue-2488	129	154	4	4	NUM
issue-2488	129	155	674,23	674,23	NUM
issue-2488	129	156	233,71	233,71	NUM
issue-2488	129	157	19	19	NUM
issue-2488	129	158	ternopil	ternopil	ADJ
issue-2488	129	159	oblast	oblast	ADJ
issue-2488	129	160	29	29	NUM
issue-2488	129	161	035,00	035,00	NOUN
issue-2488	129	162	1	1	NUM
issue-2488	129	163	451,75	451,75	NOUN
issue-2488	129	164	57	57	NUM
issue-2488	129	165	034,13	034,13	NOUN
issue-2488	129	166	2	2	NUM
issue-2488	129	167	851,71	851,71	NUM
issue-2488	129	168	6	6	NUM
issue-2488	129	169	280,76	280,76	NOUN
issue-2488	129	170	314,04	314,04	NUM
issue-2488	129	171	5	5	NUM
issue-2488	129	172	648,03	648,03	NOUN
issue-2488	129	173	282,4	282,4	ADJ
issue-2488	129	174	20	20	NUM
issue-2488	129	175	kharkiv	kharkiv	NOUN
issue-2488	129	176	oblast	oblast	NOUN
issue-2488	129	177	32	32	NUM
issue-2488	129	178	237,00	237,00	NUM
issue-2488	129	179	1	1	NUM
issue-2488	129	180	611,85	611,85	NUM
issue-2488	129	181	67	67	NUM
issue-2488	129	182	015,10	015,10	NOUN
issue-2488	129	183	3	3	NUM
issue-2488	129	184	350,76	350,76	NUM
issue-2488	129	185	6	6	NUM
issue-2488	129	186	280,76	280,76	NOUN
issue-2488	129	187	314,04	314,04	NUM
issue-2488	129	188	6	6	NUM
issue-2488	129	189	427,07	427,07	NUM
issue-2488	129	190	321,35	321,35	NOUN
issue-2488	129	191	21	21	NUM
issue-2488	129	192	kherson	kherson	PROPN
issue-2488	129	193	oblast	oblast	NOUN
issue-2488	129	194	24	24	NUM
issue-2488	129	195	450,00	450,00	NUM
issue-2488	129	196	1	1	NUM
issue-2488	129	197	222,50	222,50	NUM
issue-2488	129	198	37	37	NUM
issue-2488	129	199	072,18	072,18	NOUN
issue-2488	129	200	1	1	NUM
issue-2488	129	201	853,61	853,61	NUM
issue-2488	129	202	5	5	NUM
issue-2488	129	203	314,49	314,49	NOUN
issue-2488	129	204	265,72	265,72	NUM
issue-2488	129	205	4	4	NUM
issue-2488	129	206	284,71	284,71	NUM
issue-2488	129	207	214,24	214,24	X
issue-2488	129	208	22	22	NUM
issue-2488	129	209	khmelnytskyi	khmelnytskyi	PROPN
issue-2488	129	210	oblast	oblast	NOUN
issue-2488	129	211	30	30	NUM
issue-2488	129	212	477,00	477,00	NOUN
issue-2488	129	213	1	1	NUM
issue-2488	129	214	523,85	523,85	NUM
issue-2488	129	215	52	52	NUM
issue-2488	129	216	756,57	756,57	NOUN
issue-2488	129	217	2	2	NUM
issue-2488	129	218	637,83	637,83	NUM
issue-2488	129	219	6	6	NUM
issue-2488	129	220	763,90	763,90	NOUN
issue-2488	129	221	338,20	338,20	NUM
issue-2488	129	222	5	5	NUM
issue-2488	129	223	258,51	258,51	NUM
issue-2488	129	224	262,93	262,93	NUM
issue-2488	129	225	23	23	NUM
issue-2488	129	226	cherkasy	cherkasy	NOUN
issue-2488	129	227	oblast	oblast	NOUN
issue-2488	129	228	33	33	NUM
issue-2488	129	229	646,00	646,00	NOUN
issue-2488	129	230	1	1	NUM
issue-2488	129	231	682,30	682,30	NOUN
issue-2488	129	232	74	74	NUM
issue-2488	129	233	144,37	144,37	NUM
issue-2488	129	234	3	3	NUM
issue-2488	129	235	707,22	707,22	SYM
issue-2488	129	236	8	8	NUM
issue-2488	129	237	454,87	454,87	NUM
issue-2488	129	238	422,74	422,74	NOUN
issue-2488	129	239	5	5	NUM
issue-2488	129	240	648,03	648,03	NOUN
issue-2488	129	241	282,4	282,4	ADJ
issue-2488	129	242	24	24	NUM
issue-2488	129	243	chernivtsi	chernivtsi	NOUN
issue-2488	129	244	oblast	oblast	NOUN
issue-2488	129	245	33	33	NUM
issue-2488	129	246	264,00	264,00	NUM
issue-2488	129	247	1	1	NUM
issue-2488	129	248	663,20	663,20	NOUN
issue-2488	129	249	62	62	NUM
issue-2488	129	250	737,54	737,54	NUM
issue-2488	129	251	3	3	NUM
issue-2488	129	252	136,88	136,88	NOUN
issue-2488	129	253	5	5	NUM
issue-2488	129	254	556,06	556,06	NUM
issue-2488	129	255	277,80	277,80	NOUN
issue-2488	129	256	5	5	NUM
issue-2488	129	257	063,75	063,75	NOUN
issue-2488	129	258	253,19	253,19	NOUN
issue-2488	129	259	25	25	NUM
issue-2488	129	260	chernihiv	chernihiv	NOUN
issue-2488	129	261	oblast	oblast	NOUN
issue-2488	129	262	24	24	NUM
issue-2488	129	263	065,00	065,00	NOUN
issue-2488	129	264	1	1	NUM
issue-2488	129	265	203,25	203,25	NUM
issue-2488	129	266	55	55	NUM
issue-2488	129	267	608,28	608,28	NUM
issue-2488	129	268	2	2	NUM
issue-2488	129	269	780,41	780,41	NUM
issue-2488	129	270	8	8	NUM
issue-2488	129	271	696,44	696,44	NUM
issue-2488	129	272	434,82	434,82	NUM
issue-2488	129	273	5	5	NUM
issue-2488	129	274	063,75	063,75	NOUN
issue-2488	129	275	253,19	253,19	NUM
issue-2488	129	276	source	source	NOUN
issue-2488	129	277	:	:	PUNCT
issue-2488	129	278	created	create	VERB
issue-2488	129	279	by	by	ADP
issue-2488	129	280	the	the	DET
issue-2488	129	281	authors	author	NOUN
issue-2488	129	282	based	base	VERB
issue-2488	129	283	on	on	ADP
issue-2488	129	284	data	datum	NOUN
issue-2488	129	285	from	from	ADP
issue-2488	129	286	the	the	DET
issue-2488	129	287	state	state	NOUN
issue-2488	129	288	land	land	NOUN
issue-2488	129	289	cadastre	cadastre	NOUN
issue-2488	129	290	table	table	NOUN
issue-2488	129	291	2	2	NUM
issue-2488	129	292	comparison	comparison	NOUN
issue-2488	129	293	of	of	ADP
issue-2488	129	294	land	land	NOUN
issue-2488	129	295	tax	tax	NOUN
issue-2488	129	296	rates	rate	NOUN
issue-2488	129	297	and	and	CCONJ
issue-2488	129	298	minimum	minimum	ADJ
issue-2488	129	299	tax	tax	NOUN
issue-2488	129	300	liability	liability	NOUN
issue-2488	129	301	per	per	ADP
issue-2488	129	302	hectare	hectare	NOUN
issue-2488	129	303	of	of	ADP
issue-2488	129	304	arable	arable	ADJ
issue-2488	129	305	land	land	NOUN
issue-2488	129	306	,	,	PUNCT
issue-2488	129	307	thousand	thousand	NUM
issue-2488	129	308	uah	uah	NOUN
issue-2488	129	309	/	/	PUNCT
issue-2488	129	310	ha	ha	INTJ
issue-2488	129	311	no	no	INTJ
issue-2488	129	312	.	.	PUNCT
issue-2488	130	1	region	region	NOUN
issue-2488	130	2	,	,	PUNCT
issue-2488	130	3	raion	raion	PROPN
issue-2488	130	4	mtl	mtl	PROPN
issue-2488	130	5	land	land	NOUN
issue-2488	130	6	tax	tax	NOUN
issue-2488	130	7	1	1	NUM
issue-2488	130	8	dnipro	dnipro	ADJ
issue-2488	130	9	raion	raion	NOUN
issue-2488	130	10	,	,	PUNCT
issue-2488	130	11	liáshkivka	liáshkivka	PROPN
issue-2488	130	12	hromada	hromada	PROPN
issue-2488	130	13	,	,	PUNCT
issue-2488	130	14	dnipropetrovsk	dnipropetrovsk	NOUN
issue-2488	130	15	oblast	oblast	VERB
issue-2488	130	16	1	1	NUM
issue-2488	131	1	512,55	512,55	NUM
issue-2488	131	2	302,51	302,51	NOUN
issue-2488	131	3	2	2	NUM
issue-2488	131	4	kalush	kalush	NOUN
issue-2488	131	5	raion	raion	NOUN
issue-2488	131	6	,	,	PUNCT
issue-2488	131	7	dolyna	dolyna	PROPN
issue-2488	131	8	hromada	hromada	PROPN
issue-2488	131	9	,	,	PUNCT
issue-2488	131	10	ivano	ivano	PROPN
issue-2488	131	11	-	-	PUNCT
issue-2488	131	12	frankivsk	frankivsk	NOUN
issue-2488	131	13	oblast	oblast	VERB
issue-2488	131	14	1	1	NUM
issue-2488	131	15	304,35	304,35	NUM
issue-2488	131	16	130,44	130,44	NUM
issue-2488	131	17	3	3	NUM
issue-2488	131	18	obukhiv	obukhiv	PROPN
issue-2488	131	19	raion	raion	NOUN
issue-2488	131	20	,	,	PUNCT
issue-2488	131	21	myronivka	myronivka	PROPN
issue-2488	131	22	hromada	hromada	PROPN
issue-2488	131	23	,	,	PUNCT
issue-2488	131	24	kyiv	kyiv	ADJ
issue-2488	131	25	oblast	oblast	NOUN
issue-2488	131	26	1	1	NUM
issue-2488	131	27	326,55	326,55	NUM
issue-2488	131	28	132,66	132,66	NUM
issue-2488	131	29	4	4	NUM
issue-2488	131	30	dubno	dubno	NOUN
issue-2488	131	31	raion	raion	NOUN
issue-2488	131	32	,	,	PUNCT
issue-2488	131	33	mlyniv	mlyniv	PROPN
issue-2488	131	34	hromada	hromada	PROPN
issue-2488	131	35	,	,	PUNCT
issue-2488	131	36	rivne	rivne	ADV
issue-2488	131	37	oblast	oblast	ADJ
issue-2488	131	38	1	1	NUM
issue-2488	131	39	096,90	096,90	NOUN
issue-2488	131	40	219,38	219,38	NUM
issue-2488	131	41	5	5	NUM
issue-2488	131	42	zvenyhorodka	zvenyhorodka	NOUN
issue-2488	131	43	raion	raion	PROPN
issue-2488	131	44	,	,	PUNCT
issue-2488	131	45	zvenyhorodka	zvenyhorodka	PROPN
issue-2488	131	46	hromada	hromada	PROPN
issue-2488	131	47	,	,	PUNCT
issue-2488	131	48	cherkasy	cherkasy	PROPN
issue-2488	131	49	oblast	oblast	NOUN
issue-2488	131	50	1	1	NUM
issue-2488	131	51	682,30	682,30	PROPN
issue-2488	131	52	336,46	336,46	NUM
issue-2488	131	53	source	source	NOUN
issue-2488	131	54	:	:	PUNCT
issue-2488	131	55	created	create	VERB
issue-2488	131	56	by	by	ADP
issue-2488	131	57	the	the	DET
issue-2488	131	58	authors	author	NOUN
issue-2488	131	59	based	base	VERB
issue-2488	131	60	on	on	ADP
issue-2488	131	61	data	datum	NOUN
issue-2488	131	62	from	from	ADP
issue-2488	131	63	the	the	DET
issue-2488	131	64	state	state	NOUN
issue-2488	131	65	land	land	NOUN
issue-2488	131	66	cadastre	cadastre	PROPN
issue-2488	131	67	baltic	baltic	PROPN
issue-2488	131	68	journal	journal	PROPN
issue-2488	131	69	of	of	ADP
issue-2488	131	70	economic	economic	ADJ
issue-2488	131	71	studies	study	NOUN
issue-2488	131	72	117	117	NUM
issue-2488	131	73	vol	vol	NOUN
issue-2488	131	74	.	.	PUNCT
issue-2488	132	1	10	10	NUM
issue-2488	132	2	no	no	NOUN
issue-2488	132	3	.	.	NOUN
issue-2488	133	1	3	3	NUM
issue-2488	133	2	,	,	PUNCT
issue-2488	133	3	2024	2024	NUM
issue-2488	133	4	of	of	ADP
issue-2488	133	5	the	the	DET
issue-2488	133	6	preferential	preferential	ADJ
issue-2488	133	7	tax	tax	NOUN
issue-2488	133	8	regime	regime	NOUN
issue-2488	133	9	,	,	PUNCT
issue-2488	133	10	which	which	PRON
issue-2488	133	11	indicates	indicate	VERB
issue-2488	133	12	their	their	PRON
issue-2488	133	13	discrimination	discrimination	NOUN
issue-2488	133	14	(	(	PUNCT
issue-2488	133	15	pakholiuk	pakholiuk	NOUN
issue-2488	133	16	,	,	PUNCT
issue-2488	133	17	2023	2023	NUM
issue-2488	133	18	)	)	PUNCT
issue-2488	133	19	.	.	PUNCT
issue-2488	134	1	thus	thus	ADV
issue-2488	134	2	,	,	PUNCT
issue-2488	134	3	the	the	DET
issue-2488	134	4	legislator	legislator	NOUN
issue-2488	134	5	virtually	virtually	ADV
issue-2488	134	6	cancels	cancel	VERB
issue-2488	134	7	the	the	DET
issue-2488	134	8	personal	personal	ADJ
issue-2488	134	9	income	income	NOUN
issue-2488	134	10	tax	tax	NOUN
issue-2488	134	11	exemptions	exemption	NOUN
issue-2488	134	12	for	for	ADP
issue-2488	134	13	individuals	individual	NOUN
issue-2488	134	14	who	who	PRON
issue-2488	134	15	receive	receive	VERB
issue-2488	134	16	income	income	NOUN
issue-2488	134	17	from	from	ADP
issue-2488	134	18	the	the	DET
issue-2488	134	19	sale	sale	NOUN
issue-2488	134	20	of	of	ADP
issue-2488	134	21	agricultural	agricultural	ADJ
issue-2488	134	22	products	product	NOUN
issue-2488	134	23	(	(	PUNCT
issue-2488	134	24	other	other	ADJ
issue-2488	134	25	than	than	ADP
issue-2488	134	26	livestock	livestock	NOUN
issue-2488	134	27	)	)	PUNCT
issue-2488	134	28	grown	grow	VERB
issue-2488	134	29	,	,	PUNCT
issue-2488	134	30	harvested	harvest	VERB
issue-2488	134	31	,	,	PUNCT
issue-2488	134	32	manufactured	manufacture	VERB
issue-2488	134	33	,	,	PUNCT
issue-2488	134	34	produced	produce	VERB
issue-2488	134	35	,	,	PUNCT
issue-2488	134	36	processed	process	VERB
issue-2488	134	37	and/	and/	NOUN
issue-2488	134	38	or	or	CCONJ
issue-2488	134	39	processed	process	VERB
issue-2488	134	40	on	on	ADP
issue-2488	134	41	land	land	NOUN
issue-2488	134	42	plots	plot	NOUN
issue-2488	134	43	for	for	ADP
issue-2488	134	44	the	the	DET
issue-2488	134	45	purpose	purpose	NOUN
issue-2488	134	46	of	of	ADP
issue-2488	134	47	running	run	VERB
issue-2488	134	48	a	a	DET
issue-2488	134	49	private	private	ADJ
issue-2488	134	50	household	household	NOUN
issue-2488	134	51	and/or	and/or	CCONJ
issue-2488	134	52	land	land	NOUN
issue-2488	134	53	shares	share	NOUN
issue-2488	134	54	(	(	PUNCT
issue-2488	134	55	units	unit	NOUN
issue-2488	134	56	)	)	PUNCT
issue-2488	134	57	allocated	allocate	VERB
issue-2488	134	58	in	in	ADP
issue-2488	134	59	kind	kind	NOUN
issue-2488	134	60	(	(	PUNCT
issue-2488	134	61	on	on	ADP
issue-2488	134	62	the	the	DET
issue-2488	134	63	ground	ground	NOUN
issue-2488	134	64	)	)	PUNCT
issue-2488	134	65	.	.	PUNCT
issue-2488	135	1	for	for	ADP
issue-2488	135	2	example	example	NOUN
issue-2488	135	3	,	,	PUNCT
issue-2488	135	4	if	if	SCONJ
issue-2488	135	5	the	the	DET
issue-2488	135	6	amount	amount	NOUN
issue-2488	135	7	of	of	ADP
issue-2488	135	8	the	the	DET
issue-2488	135	9	said	say	VERB
issue-2488	135	10	income	income	NOUN
issue-2488	135	11	does	do	AUX
issue-2488	135	12	not	not	PART
issue-2488	135	13	exceed	exceed	VERB
issue-2488	135	14	12	12	NUM
issue-2488	135	15	minimum	minimum	ADJ
issue-2488	135	16	wages	wage	NOUN
issue-2488	135	17	established	establish	VERB
issue-2488	135	18	as	as	ADP
issue-2488	135	19	of	of	ADP
issue-2488	135	20	january	january	PROPN
issue-2488	135	21	1	1	NUM
issue-2488	135	22	of	of	ADP
issue-2488	135	23	the	the	DET
issue-2488	135	24	reporting	reporting	NOUN
issue-2488	135	25	year	year	NOUN
issue-2488	135	26	,	,	PUNCT
issue-2488	135	27	it	it	PRON
issue-2488	135	28	is	be	AUX
issue-2488	135	29	not	not	PART
issue-2488	135	30	included	include	VERB
issue-2488	135	31	in	in	ADP
issue-2488	135	32	the	the	DET
issue-2488	135	33	total	total	ADJ
issue-2488	135	34	monthly	monthly	ADJ
issue-2488	135	35	(	(	PUNCT
issue-2488	135	36	annual	annual	ADJ
issue-2488	135	37	)	)	PUNCT
issue-2488	135	38	taxable	taxable	ADJ
issue-2488	135	39	income	income	NOUN
issue-2488	135	40	of	of	ADP
issue-2488	135	41	the	the	DET
issue-2488	135	42	taxpayer	taxpayer	NOUN
issue-2488	135	43	(	(	PUNCT
issue-2488	135	44	sub	sub	ADJ
issue-2488	135	45	-	-	ADJ
issue-2488	135	46	clauses	clause	NOUN
issue-2488	135	47	165.1.24	165.1.24	NUM
issue-2488	135	48	of	of	ADP
issue-2488	135	49	clause	clause	NOUN
issue-2488	135	50	165.1	165.1	NUM
issue-2488	135	51	of	of	ADP
issue-2488	135	52	article	article	NOUN
issue-2488	135	53	165	165	NUM
issue-2488	135	54	of	of	ADP
issue-2488	135	55	the	the	DET
issue-2488	135	56	tax	tax	NOUN
issue-2488	135	57	code	code	NOUN
issue-2488	135	58	of	of	ADP
issue-2488	135	59	ukraine	ukraine	NOUN
issue-2488	135	60	)	)	PUNCT
issue-2488	135	61	.	.	PUNCT
issue-2488	136	1	in	in	ADP
issue-2488	136	2	other	other	ADJ
issue-2488	136	3	words	word	NOUN
issue-2488	136	4	,	,	PUNCT
issue-2488	136	5	no	no	DET
issue-2488	136	6	personal	personal	ADJ
issue-2488	136	7	income	income	NOUN
issue-2488	136	8	tax	tax	NOUN
issue-2488	136	9	is	be	AUX
issue-2488	136	10	paid	pay	VERB
issue-2488	136	11	.	.	PUNCT
issue-2488	137	1	with	with	ADP
issue-2488	137	2	the	the	DET
issue-2488	137	3	adoption	adoption	NOUN
issue-2488	137	4	of	of	ADP
issue-2488	137	5	the	the	DET
issue-2488	137	6	above	above	ADV
issue-2488	137	7	-	-	PUNCT
issue-2488	137	8	mentioned	mention	VERB
issue-2488	137	9	law	law	NOUN
issue-2488	137	10	,	,	PUNCT
issue-2488	137	11	the	the	DET
issue-2488	137	12	amount	amount	NOUN
issue-2488	137	13	of	of	ADP
issue-2488	137	14	personal	personal	ADJ
issue-2488	137	15	income	income	NOUN
issue-2488	137	16	tax	tax	NOUN
issue-2488	137	17	is	be	AUX
issue-2488	137	18	calculated	calculate	VERB
issue-2488	137	19	as	as	ADP
issue-2488	137	20	the	the	DET
issue-2488	137	21	difference	difference	NOUN
issue-2488	137	22	between	between	ADP
issue-2488	137	23	the	the	DET
issue-2488	137	24	taxable	taxable	ADJ
issue-2488	137	25	income	income	NOUN
issue-2488	137	26	and	and	CCONJ
issue-2488	137	27	the	the	DET
issue-2488	137	28	amount	amount	NOUN
issue-2488	137	29	of	of	ADP
issue-2488	137	30	mandatory	mandatory	ADJ
issue-2488	137	31	payments	payment	NOUN
issue-2488	137	32	paid	pay	VERB
issue-2488	137	33	during	during	ADP
issue-2488	137	34	the	the	DET
issue-2488	137	35	tax	tax	NOUN
issue-2488	137	36	(	(	PUNCT
issue-2488	137	37	reporting	reporting	NOUN
issue-2488	137	38	)	)	PUNCT
issue-2488	137	39	year	year	NOUN
issue-2488	137	40	(	(	PUNCT
issue-2488	137	41	including	include	VERB
issue-2488	137	42	:	:	PUNCT
issue-2488	137	43	pit	pit	NOUN
issue-2488	137	44	and	and	CCONJ
issue-2488	137	45	military	military	ADJ
issue-2488	137	46	duty	duty	NOUN
issue-2488	137	47	on	on	ADP
issue-2488	137	48	income	income	NOUN
issue-2488	137	49	from	from	ADP
issue-2488	137	50	the	the	DET
issue-2488	137	51	sale	sale	NOUN
issue-2488	137	52	of	of	ADP
issue-2488	137	53	own	own	ADJ
issue-2488	137	54	agricultural	agricultural	ADJ
issue-2488	137	55	products	product	NOUN
issue-2488	137	56	;	;	PUNCT
issue-2488	137	57	land	land	NOUN
issue-2488	137	58	tax	tax	NOUN
issue-2488	137	59	for	for	ADP
issue-2488	137	60	land	land	NOUN
issue-2488	137	61	plots	plot	NOUN
issue-2488	137	62	classified	classify	VERB
issue-2488	137	63	as	as	ADP
issue-2488	137	64	agricultural	agricultural	ADJ
issue-2488	137	65	land	land	NOUN
issue-2488	137	66	(	(	PUNCT
issue-2488	137	67	sub	sub	ADJ
issue-2488	137	68	-	-	NOUN
issue-2488	137	69	clause	clause	NOUN
issue-2488	137	70	170.14.5	170.14.5	NUM
issue-2488	137	71	of	of	ADP
issue-2488	137	72	clause	clause	NOUN
issue-2488	137	73	170.14	170.14	NUM
issue-2488	137	74	of	of	ADP
issue-2488	137	75	article	article	NOUN
issue-2488	137	76	170	170	NUM
issue-2488	137	77	of	of	ADP
issue-2488	137	78	the	the	DET
issue-2488	137	79	tax	tax	NOUN
issue-2488	137	80	code	code	NOUN
issue-2488	137	81	of	of	ADP
issue-2488	137	82	ukraine	ukraine	NOUN
issue-2488	137	83	)	)	PUNCT
issue-2488	137	84	)	)	PUNCT
issue-2488	137	85	.	.	PUNCT
issue-2488	138	1	accordingly	accordingly	ADV
issue-2488	138	2	,	,	PUNCT
issue-2488	138	3	if	if	SCONJ
issue-2488	138	4	an	an	DET
issue-2488	138	5	individual	individual	NOUN
issue-2488	138	6	does	do	AUX
issue-2488	138	7	not	not	PART
issue-2488	138	8	legally	legally	ADV
issue-2488	138	9	pay	pay	VERB
issue-2488	138	10	personal	personal	ADJ
issue-2488	138	11	income	income	NOUN
issue-2488	138	12	tax	tax	NOUN
issue-2488	138	13	and	and	CCONJ
issue-2488	138	14	land	land	NOUN
issue-2488	138	15	tax	tax	NOUN
issue-2488	138	16	(	(	PUNCT
issue-2488	138	17	e.g.	e.g.	ADV
issue-2488	138	18	,	,	PUNCT
issue-2488	138	19	a	a	DET
issue-2488	138	20	disabled	disabled	ADJ
issue-2488	138	21	person	person	NOUN
issue-2488	138	22	of	of	ADP
issue-2488	138	23	the	the	DET
issue-2488	138	24	first	first	ADJ
issue-2488	138	25	and	and	CCONJ
issue-2488	138	26	second	second	ADJ
issue-2488	138	27	groups	group	NOUN
issue-2488	138	28	;	;	PUNCT
issue-2488	138	29	raising	raise	VERB
issue-2488	138	30	three	three	NUM
issue-2488	138	31	or	or	CCONJ
issue-2488	138	32	more	more	ADJ
issue-2488	138	33	children	child	NOUN
issue-2488	138	34	under	under	ADP
issue-2488	138	35	the	the	DET
issue-2488	138	36	age	age	NOUN
issue-2488	138	37	of	of	ADP
issue-2488	138	38	18	18	NUM
issue-2488	138	39	;	;	PUNCT
issue-2488	138	40	retired	retire	VERB
issue-2488	138	41	(	(	PUNCT
issue-2488	138	42	by	by	ADP
issue-2488	138	43	age	age	NOUN
issue-2488	138	44	)	)	PUNCT
issue-2488	138	45	(	(	PUNCT
issue-2488	138	46	clause	clause	NOUN
issue-2488	138	47	281.1	281.1	NUM
issue-2488	138	48	of	of	ADP
issue-2488	138	49	article	article	NOUN
issue-2488	138	50	281	281	NUM
issue-2488	138	51	of	of	ADP
issue-2488	138	52	the	the	DET
issue-2488	138	53	tax	tax	NOUN
issue-2488	138	54	code	code	NOUN
issue-2488	138	55	of	of	ADP
issue-2488	138	56	ukraine	ukraine	PROPN
issue-2488	138	57	)	)	PUNCT
issue-2488	138	58	,	,	PUNCT
issue-2488	138	59	he	he	PRON
issue-2488	138	60	or	or	CCONJ
issue-2488	138	61	she	she	PRON
issue-2488	138	62	must	must	AUX
issue-2488	138	63	pay	pay	VERB
issue-2488	138	64	the	the	DET
issue-2488	138	65	minimum	minimum	NOUN
issue-2488	138	66	wage	wage	NOUN
issue-2488	138	67	minus	minus	ADP
issue-2488	138	68	the	the	DET
issue-2488	138	69	military	military	ADJ
issue-2488	138	70	fee	fee	NOUN
issue-2488	138	71	,	,	PUNCT
issue-2488	138	72	which	which	PRON
issue-2488	138	73	will	will	AUX
issue-2488	138	74	essentially	essentially	ADV
issue-2488	138	75	be	be	AUX
issue-2488	138	76	personal	personal	ADJ
issue-2488	138	77	income	income	NOUN
issue-2488	138	78	tax	tax	NOUN
issue-2488	138	79	.	.	PUNCT
issue-2488	139	1	5	5	X
issue-2488	139	2	.	.	X
issue-2488	139	3	conclusions	conclusion	NOUN
issue-2488	139	4	thus	thus	ADV
issue-2488	139	5	,	,	PUNCT
issue-2488	139	6	the	the	DET
issue-2488	139	7	newest	new	ADJ
issue-2488	139	8	tax	tax	NOUN
issue-2488	139	9	policy	policy	NOUN
issue-2488	139	10	of	of	ADP
issue-2488	139	11	the	the	DET
issue-2488	139	12	state	state	NOUN
issue-2488	139	13	is	be	AUX
issue-2488	139	14	aimed	aim	VERB
issue-2488	139	15	primarily	primarily	ADV
issue-2488	139	16	at	at	ADP
issue-2488	139	17	expanding	expand	VERB
issue-2488	139	18	the	the	DET
issue-2488	139	19	range	range	NOUN
issue-2488	139	20	of	of	ADP
issue-2488	139	21	taxpayers	taxpayer	NOUN
issue-2488	139	22	at	at	ADP
issue-2488	139	23	the	the	DET
issue-2488	139	24	expense	expense	NOUN
issue-2488	139	25	of	of	ADP
issue-2488	139	26	agricultural	agricultural	ADJ
issue-2488	139	27	producers	producer	NOUN
issue-2488	139	28	,	,	PUNCT
issue-2488	139	29	primarily	primarily	ADV
issue-2488	139	30	individuals	individual	NOUN
issue-2488	139	31	who	who	PRON
issue-2488	139	32	run	run	VERB
issue-2488	139	33	private	private	ADJ
issue-2488	139	34	farms	farm	NOUN
issue-2488	139	35	.	.	PUNCT
issue-2488	140	1	after	after	ADV
issue-2488	140	2	all	all	ADV
issue-2488	140	3	,	,	PUNCT
issue-2488	140	4	when	when	SCONJ
issue-2488	140	5	calculating	calculate	VERB
issue-2488	140	6	the	the	DET
issue-2488	140	7	mtl	mtl	PROPN
issue-2488	140	8	,	,	PUNCT
issue-2488	140	9	they	they	PRON
issue-2488	140	10	lose	lose	VERB
issue-2488	140	11	the	the	DET
issue-2488	140	12	benefits	benefit	NOUN
issue-2488	140	13	provided	provide	VERB
issue-2488	140	14	by	by	ADP
issue-2488	140	15	tax	tax	NOUN
issue-2488	140	16	legislation	legislation	NOUN
issue-2488	140	17	.	.	PUNCT
issue-2488	141	1	this	this	PRON
issue-2488	141	2	also	also	ADV
issue-2488	141	3	leads	lead	VERB
issue-2488	141	4	to	to	ADP
issue-2488	141	5	an	an	DET
issue-2488	141	6	increase	increase	NOUN
issue-2488	141	7	in	in	ADP
issue-2488	141	8	the	the	DET
issue-2488	141	9	tax	tax	NOUN
issue-2488	141	10	burden	burden	NOUN
issue-2488	141	11	,	,	PUNCT
issue-2488	141	12	not	not	PART
issue-2488	141	13	only	only	ADV
issue-2488	141	14	for	for	ADP
issue-2488	141	15	these	these	DET
issue-2488	141	16	entities	entity	NOUN
issue-2488	141	17	,	,	PUNCT
issue-2488	141	18	but	but	CCONJ
issue-2488	141	19	also	also	ADV
issue-2488	141	20	for	for	ADP
issue-2488	141	21	almost	almost	ADV
issue-2488	141	22	all	all	PRON
issue-2488	141	23	payers	payer	NOUN
issue-2488	141	24	of	of	ADP
issue-2488	141	25	the	the	DET
issue-2488	141	26	land	land	NOUN
issue-2488	141	27	tax	tax	NOUN
issue-2488	141	28	(	(	PUNCT
issue-2488	141	29	which	which	PRON
issue-2488	141	30	is	be	AUX
issue-2488	141	31	levied	levy	VERB
issue-2488	141	32	on	on	ADP
issue-2488	141	33	agricultural	agricultural	ADJ
issue-2488	141	34	land	land	NOUN
issue-2488	141	35	)	)	PUNCT
issue-2488	141	36	.	.	PUNCT
issue-2488	142	1	in	in	ADP
issue-2488	142	2	addition	addition	NOUN
issue-2488	142	3	,	,	PUNCT
issue-2488	142	4	the	the	DET
issue-2488	142	5	legislator	legislator	NOUN
issue-2488	142	6	practically	practically	ADV
issue-2488	142	7	encourages	encourage	VERB
issue-2488	142	8	farmers	farmer	NOUN
issue-2488	142	9	to	to	PART
issue-2488	142	10	sell	sell	VERB
issue-2488	142	11	or	or	CCONJ
issue-2488	142	12	transfer	transfer	VERB
issue-2488	142	13	agricultural	agricultural	ADJ
issue-2488	142	14	land	land	NOUN
issue-2488	142	15	for	for	ADP
issue-2488	142	16	use	use	NOUN
issue-2488	142	17	by	by	ADP
issue-2488	142	18	establishing	establish	VERB
issue-2488	142	19	a	a	DET
issue-2488	142	20	rule	rule	NOUN
issue-2488	142	21	according	accord	VERB
issue-2488	142	22	to	to	ADP
issue-2488	142	23	which	which	PRON
issue-2488	142	24	the	the	DET
issue-2488	142	25	minimum	minimum	ADJ
issue-2488	142	26	tax	tax	NOUN
issue-2488	142	27	liability	liability	NOUN
issue-2488	142	28	must	must	AUX
issue-2488	142	29	be	be	AUX
issue-2488	142	30	paid	pay	VERB
issue-2488	142	31	by	by	ADP
issue-2488	142	32	tenants	tenant	NOUN
issue-2488	142	33	(	(	PUNCT
issue-2488	142	34	users	user	NOUN
issue-2488	142	35	)	)	PUNCT
issue-2488	142	36	(	(	PUNCT
issue-2488	142	37	clause	clause	NOUN
issue-2488	142	38	38	38	NUM
issue-2488	142	39	-	-	SYM
issue-2488	142	40	1.3	1.3	NUM
issue-2488	142	41	of	of	ADP
issue-2488	142	42	article	article	NOUN
issue-2488	142	43	38	38	NUM
issue-2488	142	44	-	-	SYM
issue-2488	142	45	1	1	NUM
issue-2488	142	46	of	of	ADP
issue-2488	142	47	the	the	DET
issue-2488	142	48	tcu	tcu	NOUN
issue-2488	142	49	)	)	PUNCT
issue-2488	142	50	.	.	PUNCT
issue-2488	143	1	this	this	PRON
issue-2488	143	2	can	can	AUX
issue-2488	143	3	have	have	VERB
issue-2488	143	4	a	a	DET
issue-2488	143	5	number	number	NOUN
issue-2488	143	6	of	of	ADP
issue-2488	143	7	negative	negative	ADJ
issue-2488	143	8	consequences	consequence	NOUN
issue-2488	143	9	for	for	ADP
issue-2488	143	10	the	the	DET
issue-2488	143	11	country	country	NOUN
issue-2488	143	12	's	's	PART
issue-2488	143	13	agricultural	agricultural	ADJ
issue-2488	143	14	sector	sector	NOUN
issue-2488	143	15	and	and	CCONJ
issue-2488	143	16	sustainable	sustainable	ADJ
issue-2488	143	17	rural	rural	ADJ
issue-2488	143	18	development	development	NOUN
issue-2488	143	19	.	.	PUNCT
issue-2488	144	1	this	this	PRON
issue-2488	144	2	includes	include	VERB
issue-2488	144	3	,	,	PUNCT
issue-2488	144	4	in	in	ADP
issue-2488	144	5	particular	particular	ADJ
issue-2488	144	6	,	,	PUNCT
issue-2488	144	7	an	an	DET
issue-2488	144	8	increase	increase	NOUN
issue-2488	144	9	in	in	ADP
issue-2488	144	10	unemployment	unemployment	NOUN
issue-2488	144	11	,	,	PUNCT
issue-2488	144	12	redistribution	redistribution	NOUN
issue-2488	144	13	of	of	ADP
issue-2488	144	14	the	the	DET
issue-2488	144	15	agricultural	agricultural	ADJ
issue-2488	144	16	land	land	NOUN
issue-2488	144	17	market	market	NOUN
issue-2488	144	18	and	and	CCONJ
issue-2488	144	19	,	,	PUNCT
issue-2488	144	20	as	as	ADP
issue-2488	144	21	a	a	DET
issue-2488	144	22	result	result	NOUN
issue-2488	144	23	,	,	PUNCT
issue-2488	144	24	alienation	alienation	NOUN
issue-2488	144	25	of	of	ADP
issue-2488	144	26	farmers	farmer	NOUN
issue-2488	144	27	from	from	ADP
issue-2488	144	28	their	their	PRON
issue-2488	144	29	main	main	ADJ
issue-2488	144	30	means	mean	NOUN
issue-2488	144	31	of	of	ADP
issue-2488	144	32	production	production	NOUN
issue-2488	144	33	.	.	PUNCT
issue-2488	145	1	all	all	PRON
issue-2488	145	2	of	of	ADP
issue-2488	145	3	the	the	DET
issue-2488	145	4	above	above	ADJ
issue-2488	145	5	will	will	AUX
issue-2488	145	6	contribute	contribute	VERB
issue-2488	145	7	to	to	ADP
issue-2488	145	8	the	the	DET
issue-2488	145	9	growth	growth	NOUN
issue-2488	145	10	of	of	ADP
issue-2488	145	11	social	social	ADJ
issue-2488	145	12	tension	tension	NOUN
issue-2488	145	13	in	in	ADP
issue-2488	145	14	society	society	NOUN
issue-2488	145	15	,	,	PUNCT
issue-2488	145	16	which	which	PRON
issue-2488	145	17	is	be	AUX
issue-2488	145	18	especially	especially	ADV
issue-2488	145	19	dangerous	dangerous	ADJ
issue-2488	145	20	during	during	ADP
issue-2488	145	21	the	the	DET
issue-2488	145	22	ongoing	ongoing	ADJ
issue-2488	145	23	military	military	ADJ
issue-2488	145	24	operations	operation	NOUN
issue-2488	145	25	in	in	ADP
issue-2488	145	26	ukraine	ukraine	NOUN
issue-2488	145	27	.	.	PUNCT
issue-2488	146	1	it	it	PRON
issue-2488	146	2	should	should	AUX
issue-2488	146	3	also	also	ADV
issue-2488	146	4	be	be	AUX
issue-2488	146	5	noted	note	VERB
issue-2488	146	6	that	that	SCONJ
issue-2488	146	7	the	the	DET
issue-2488	146	8	introduction	introduction	NOUN
issue-2488	146	9	of	of	ADP
issue-2488	146	10	the	the	DET
issue-2488	146	11	mtl	mtl	PROPN
issue-2488	146	12	violates	violate	VERB
issue-2488	146	13	such	such	ADJ
issue-2488	146	14	fundamental	fundamental	ADJ
issue-2488	146	15	principles	principle	NOUN
issue-2488	146	16	of	of	ADP
issue-2488	146	17	ukrainian	ukrainian	ADJ
issue-2488	146	18	tax	tax	NOUN
issue-2488	146	19	legislation	legislation	NOUN
issue-2488	146	20	as	as	ADP
issue-2488	146	21	equality	equality	NOUN
issue-2488	146	22	of	of	ADP
issue-2488	146	23	all	all	DET
issue-2488	146	24	taxpayers	taxpayer	NOUN
issue-2488	146	25	before	before	ADP
issue-2488	146	26	the	the	DET
issue-2488	146	27	law	law	NOUN
issue-2488	146	28	and	and	CCONJ
issue-2488	146	29	prevention	prevention	NOUN
issue-2488	146	30	of	of	ADP
issue-2488	146	31	any	any	DET
issue-2488	146	32	form	form	NOUN
issue-2488	146	33	of	of	ADP
issue-2488	146	34	tax	tax	NOUN
issue-2488	146	35	discrimination	discrimination	NOUN
issue-2488	146	36	;	;	PUNCT
issue-2488	146	37	a	a	DET
issue-2488	146	38	unified	unified	ADJ
issue-2488	146	39	approach	approach	NOUN
issue-2488	146	40	to	to	ADP
issue-2488	146	41	the	the	DET
issue-2488	146	42	establishment	establishment	NOUN
issue-2488	146	43	of	of	ADP
issue-2488	146	44	taxes	taxis	NOUN
issue-2488	146	45	and	and	CCONJ
issue-2488	146	46	fees	fee	NOUN
issue-2488	146	47	;	;	PUNCT
issue-2488	146	48	social	social	ADJ
issue-2488	146	49	justice	justice	NOUN
issue-2488	146	50	;	;	PUNCT
issue-2488	146	51	and	and	CCONJ
issue-2488	146	52	tax	tax	NOUN
issue-2488	146	53	neutrality	neutrality	NOUN
issue-2488	146	54	.	.	PUNCT
issue-2488	147	1	this	this	PRON
issue-2488	147	2	indicates	indicate	VERB
issue-2488	147	3	the	the	DET
issue-2488	147	4	lack	lack	NOUN
issue-2488	147	5	of	of	ADP
issue-2488	147	6	reliable	reliable	ADJ
issue-2488	147	7	and	and	CCONJ
issue-2488	147	8	effective	effective	ADJ
issue-2488	147	9	safeguards	safeguard	NOUN
issue-2488	147	10	in	in	ADP
issue-2488	147	11	the	the	DET
issue-2488	147	12	legislation	legislation	NOUN
issue-2488	147	13	aimed	aim	VERB
issue-2488	147	14	at	at	ADP
issue-2488	147	15	preventing	prevent	VERB
issue-2488	147	16	violations	violation	NOUN
issue-2488	147	17	of	of	ADP
issue-2488	147	18	citizens	citizen	NOUN
issue-2488	147	19	'	'	PART
issue-2488	147	20	rights	right	NOUN
issue-2488	147	21	,	,	PUNCT
issue-2488	147	22	in	in	ADP
issue-2488	147	23	particular	particular	ADJ
issue-2488	147	24	in	in	ADP
issue-2488	147	25	the	the	DET
issue-2488	147	26	tax	tax	NOUN
issue-2488	147	27	area	area	NOUN
issue-2488	147	28	.	.	PUNCT
issue-2488	148	1	acknowledgement	acknowledgement	NOUN
issue-2488	148	2	.	.	PUNCT
issue-2488	149	1	the	the	DET
issue-2488	149	2	authors	author	NOUN
issue-2488	149	3	would	would	AUX
issue-2488	149	4	like	like	VERB
issue-2488	149	5	to	to	PART
issue-2488	149	6	thank	thank	VERB
issue-2488	149	7	the	the	DET
issue-2488	149	8	ministry	ministry	PROPN
issue-2488	149	9	of	of	ADP
issue-2488	149	10	education	education	PROPN
issue-2488	149	11	and	and	CCONJ
issue-2488	149	12	science	science	NOUN
issue-2488	149	13	of	of	ADP
issue-2488	149	14	ukraine	ukraine	NOUN
issue-2488	149	15	for	for	ADP
issue-2488	149	16	the	the	DET
issue-2488	149	17	opportunity	opportunity	NOUN
issue-2488	149	18	to	to	PART
issue-2488	149	19	publish	publish	VERB
issue-2488	149	20	the	the	DET
issue-2488	149	21	results	result	NOUN
issue-2488	149	22	of	of	ADP
issue-2488	149	23	this	this	DET
issue-2488	149	24	research	research	NOUN
issue-2488	149	25	.	.	PUNCT
issue-2488	150	1	references	reference	NOUN
issue-2488	150	2	:	:	PUNCT
issue-2488	150	3	nivievskyi	nivievskyi	NOUN
issue-2488	150	4	,	,	PUNCT
issue-2488	150	5	o.	o.	PROPN
issue-2488	150	6	,	,	PUNCT
issue-2488	150	7	&	&	CCONJ
issue-2488	150	8	neyter	neyter	PROPN
issue-2488	150	9	,	,	PUNCT
issue-2488	150	10	r.	r.	PROPN
issue-2488	150	11	(	(	PUNCT
issue-2488	150	12	2024	2024	NUM
issue-2488	150	13	)	)	PUNCT
issue-2488	150	14	.	.	PUNCT
issue-2488	151	1	an	an	DET
issue-2488	151	2	interim	interim	ADJ
issue-2488	151	3	assessment	assessment	NOUN
issue-2488	151	4	of	of	ADP
issue-2488	151	5	the	the	DET
issue-2488	151	6	war	war	NOUN
issue-2488	151	7	-	-	PUNCT
issue-2488	151	8	induced	induce	VERB
issue-2488	151	9	damages	damage	NOUN
issue-2488	151	10	and	and	CCONJ
issue-2488	151	11	losses	loss	NOUN
issue-2488	151	12	in	in	ADP
issue-2488	151	13	ukraine	ukraine	PROPN
issue-2488	151	14	’s	’s	PART
issue-2488	151	15	agriculture	agriculture	NOUN
issue-2488	151	16	.	.	PUNCT
issue-2488	152	1	ukrainian	ukrainian	ADJ
issue-2488	152	2	analytical	analytical	ADJ
issue-2488	152	3	digest	digest	NOUN
issue-2488	152	4	,	,	PUNCT
issue-2488	152	5	no	no	INTJ
issue-2488	152	6	.	.	NOUN
issue-2488	152	7	005	005	NUM
issue-2488	152	8	,	,	PUNCT
issue-2488	152	9	march	march	PROPN
issue-2488	152	10	2024	2024	NUM
issue-2488	152	11	.	.	PUNCT
issue-2488	153	1	available	available	ADJ
issue-2488	153	2	at	at	ADP
issue-2488	153	3	:	:	PUNCT
issue-2488	153	4	https://css.ethz.ch/content/dam/ethz/	https://css.ethz.ch/content/dam/ethz/	VERB
issue-2488	153	5	special	special	ADJ
issue-2488	153	6	-	-	PUNCT
issue-2488	153	7	interest	interest	NOUN
issue-2488	153	8	/	/	SYM
issue-2488	153	9	gess	gess	NOUN
issue-2488	153	10	/	/	SYM
issue-2488	153	11	cis	cis	NOUN
issue-2488	153	12	/	/	SYM
issue-2488	153	13	center	center	NOUN
issue-2488	153	14	-	-	PUNCT
issue-2488	153	15	for	for	ADP
issue-2488	153	16	-	-	PUNCT
issue-2488	153	17	securities	security	NOUN
issue-2488	153	18	-	-	PUNCT
issue-2488	153	19	studies	study	NOUN
issue-2488	153	20	/	/	SYM
issue-2488	153	21	pdfs	pdfs	NOUN
issue-2488	153	22	/	/	SYM
issue-2488	153	23	ukrainiananalyticaldigest005.pdf	ukrainiananalyticaldigest005.pdf	NUM
issue-2488	153	24	neyter	neyter	NOUN
issue-2488	153	25	,	,	PUNCT
issue-2488	153	26	r.	r.	PROPN
issue-2488	153	27	,	,	PUNCT
issue-2488	153	28	zorya	zorya	PROPN
issue-2488	153	29	,	,	PUNCT
issue-2488	153	30	s.	s.	PROPN
issue-2488	153	31	,	,	PUNCT
issue-2488	153	32	&	&	CCONJ
issue-2488	153	33	muliar	muliar	PROPN
issue-2488	153	34	,	,	PUNCT
issue-2488	153	35	о	о	PROPN
issue-2488	153	36	.	.	PUNCT
issue-2488	154	1	(	(	PUNCT
issue-2488	154	2	2024	2024	NUM
issue-2488	154	3	)	)	PUNCT
issue-2488	154	4	agricultural	agricultural	ADJ
issue-2488	154	5	war	war	NOUN
issue-2488	154	6	damages	damage	NOUN
issue-2488	154	7	,	,	PUNCT
issue-2488	154	8	losses	loss	NOUN
issue-2488	154	9	,	,	PUNCT
issue-2488	154	10	and	and	CCONJ
issue-2488	154	11	needs	need	VERB
issue-2488	154	12	review	review	NOUN
issue-2488	154	13	.	.	PUNCT
issue-2488	155	1	available	available	ADJ
issue-2488	155	2	at	at	ADP
issue-2488	155	3	:	:	PUNCT
issue-2488	155	4	https://kse.ua/wp-content/uploads/2024/02/rdna3_eng.pdf	https://kse.ua/wp-content/uploads/2024/02/rdna3_eng.pdf	PROPN
issue-2488	155	5	kovalchuk	kovalchuk	PROPN
issue-2488	155	6	,	,	PUNCT
issue-2488	155	7	i.	i.	PROPN
issue-2488	155	8	,	,	PUNCT
issue-2488	155	9	melnyk	melnyk	ADV
issue-2488	155	10	,	,	PUNCT
issue-2488	155	11	v.	v.	ADV
issue-2488	155	12	,	,	PUNCT
issue-2488	155	13	novak	novak	PROPN
issue-2488	155	14	,	,	PUNCT
issue-2488	155	15	t.	t.	PROPN
issue-2488	155	16	,	,	PUNCT
issue-2488	155	17	&	&	CCONJ
issue-2488	155	18	pakhomova	pakhomova	PROPN
issue-2488	155	19	,	,	PUNCT
issue-2488	155	20	a.	a.	NOUN
issue-2488	155	21	(	(	PUNCT
issue-2488	155	22	2021	2021	NUM
issue-2488	155	23	)	)	PUNCT
issue-2488	155	24	.	.	PUNCT
issue-2488	156	1	legal	legal	ADJ
issue-2488	156	2	regulation	regulation	NOUN
issue-2488	156	3	of	of	ADP
issue-2488	156	4	agricultural	agricultural	ADJ
issue-2488	156	5	taxation	taxation	NOUN
issue-2488	156	6	.	.	PUNCT
issue-2488	157	1	european	european	ADJ
issue-2488	157	2	journal	journal	PROPN
issue-2488	157	3	of	of	ADP
issue-2488	157	4	sustainable	sustainable	ADJ
issue-2488	157	5	development	development	NOUN
issue-2488	157	6	,	,	PUNCT
issue-2488	157	7	vol	vol	NOUN
issue-2488	157	8	.	.	PUNCT
issue-2488	157	9	10(1	10(1	NUM
issue-2488	157	10	)	)	PUNCT
issue-2488	157	11	,	,	PUNCT
issue-2488	157	12	p.	p.	NOUN
issue-2488	157	13	479	479	NUM
issue-2488	157	14	.	.	PUNCT
issue-2488	158	1	doi	doi	NOUN
issue-2488	158	2	:	:	PUNCT
issue-2488	158	3	https://doi.org/10.14207/ejsd.2021.v10n1p479	https://doi.org/10.14207/ejsd.2021.v10n1p479	PROPN
issue-2488	158	4	kostornoi	kostornoi	NOUN
issue-2488	158	5	,	,	PUNCT
issue-2488	158	6	s.	s.	PROPN
issue-2488	158	7	,	,	PUNCT
issue-2488	158	8	yatsukh	yatsukh	NOUN
issue-2488	158	9	,	,	PUNCT
issue-2488	158	10	o.	o.	PROPN
issue-2488	158	11	,	,	PUNCT
issue-2488	158	12	tsap	tsap	PROPN
issue-2488	158	13	,	,	PUNCT
issue-2488	158	14	v.	v.	ADV
issue-2488	158	15	,	,	PUNCT
issue-2488	158	16	demchenko	demchenko	ADJ
issue-2488	158	17	,	,	PUNCT
issue-2488	158	18	i.	i.	NOUN
issue-2488	158	19	,	,	PUNCT
issue-2488	158	20	zakharova	zakharova	NUM
issue-2488	158	21	,	,	PUNCT
issue-2488	158	22	n.	n.	NOUN
issue-2488	158	23	,	,	PUNCT
issue-2488	158	24	klymenko	klymenko	PROPN
issue-2488	158	25	,	,	PUNCT
issue-2488	158	26	m.	m.	NOUN
issue-2488	158	27	,	,	PUNCT
issue-2488	158	28	labenko	labenko	ADJ
issue-2488	158	29	,	,	PUNCT
issue-2488	158	30	o.	o.	NOUN
issue-2488	158	31	,	,	PUNCT
issue-2488	158	32	baranovska	baranovska	PROPN
issue-2488	158	33	,	,	PUNCT
issue-2488	158	34	v.	v.	ADV
issue-2488	158	35	,	,	PUNCT
issue-2488	158	36	zbigniew	zbigniew	PROPN
issue-2488	158	37	,	,	PUNCT
issue-2488	158	38	d.	d.	PROPN
issue-2488	158	39	,	,	PUNCT
issue-2488	158	40	&	&	CCONJ
issue-2488	158	41	tomaszewska	tomaszewska	NOUN
issue-2488	158	42	-	-	PUNCT
issue-2488	158	43	górecka	górecka	NOUN
issue-2488	158	44	,	,	PUNCT
issue-2488	158	45	v.	v.	PROPN
issue-2488	158	46	(	(	PUNCT
issue-2488	158	47	2021	2021	NUM
issue-2488	158	48	)	)	PUNCT
issue-2488	158	49	.	.	PUNCT
issue-2488	159	1	tax	tax	NOUN
issue-2488	159	2	burden	burden	NOUN
issue-2488	159	3	of	of	ADP
issue-2488	159	4	agricultural	agricultural	ADJ
issue-2488	159	5	enterprises	enterprise	NOUN
issue-2488	159	6	in	in	ADP
issue-2488	159	7	ukraine	ukraine	NOUN
issue-2488	159	8	.	.	PUNCT
issue-2488	160	1	agricultural	agricultural	ADJ
issue-2488	160	2	engineering	engineering	NOUN
issue-2488	160	3	,	,	PUNCT
issue-2488	160	4	vol	vol	NOUN
issue-2488	160	5	.	.	PROPN
issue-2488	160	6	25	25	NUM
issue-2488	160	7	,	,	PUNCT
issue-2488	160	8	no	no	INTJ
issue-2488	160	9	.	.	NOUN
issue-2488	160	10	1	1	NUM
issue-2488	160	11	,	,	PUNCT
issue-2488	160	12	p.	p.	NOUN
issue-2488	160	13	157–169	157–169	NUM
issue-2488	160	14	.	.	PUNCT
issue-2488	161	1	doi	doi	NOUN
issue-2488	161	2	:	:	PUNCT
issue-2488	161	3	https://doi.org/10.2478/agriceng-2021-0013	https://doi.org/10.2478/agriceng-2021-0013	PROPN
issue-2488	161	4	sarapina	sarapina	PROPN
issue-2488	161	5	,	,	PUNCT
issue-2488	161	6	о	о	PROPN
issue-2488	161	7	.	.	PROPN
issue-2488	161	8	,	,	PUNCT
issue-2488	161	9	&	&	CCONJ
issue-2488	161	10	yeremіan	yeremіan	PROPN
issue-2488	161	11	,	,	PUNCT
issue-2488	161	12	о	о	PROPN
issue-2488	161	13	.	.	PUNCT
issue-2488	161	14	(	(	PUNCT
issue-2488	161	15	2021	2021	NUM
issue-2488	161	16	)	)	PUNCT
issue-2488	161	17	.	.	PUNCT
issue-2488	162	1	taxation	taxation	NOUN
issue-2488	162	2	of	of	ADP
issue-2488	162	3	domestic	domestic	ADJ
issue-2488	162	4	agricultural	agricultural	ADJ
issue-2488	162	5	goods	good	NOUN
issue-2488	162	6	manufacturers	manufacturer	NOUN
issue-2488	162	7	:	:	PUNCT
issue-2488	162	8	features	feature	NOUN
issue-2488	162	9	,	,	PUNCT
issue-2488	162	10	problems	problem	NOUN
issue-2488	162	11	and	and	CCONJ
issue-2488	162	12	prospects	prospect	NOUN
issue-2488	162	13	.	.	PUNCT
issue-2488	163	1	financial	financial	ADJ
issue-2488	163	2	and	and	CCONJ
issue-2488	163	3	credit	credit	NOUN
issue-2488	163	4	activity	activity	NOUN
issue-2488	163	5	problems	problem	NOUN
issue-2488	163	6	of	of	ADP
issue-2488	163	7	theory	theory	NOUN
issue-2488	163	8	and	and	CCONJ
issue-2488	163	9	practice	practice	NOUN
issue-2488	163	10	,	,	PUNCT
issue-2488	163	11	vol	vol	NOUN
issue-2488	163	12	.	.	PUNCT
issue-2488	163	13	2(37	2(37	NUM
issue-2488	163	14	)	)	PUNCT
issue-2488	163	15	,	,	PUNCT
issue-2488	163	16	p.	p.	NOUN
issue-2488	163	17	116–122	116–122	NUM
issue-2488	163	18	.	.	PUNCT
issue-2488	164	1	doi	doi	PROPN
issue-2488	164	2	:	:	PUNCT
issue-2488	164	3	https://doi.org/10.18371/fcaptp.v2i37.229941	https://doi.org/10.18371/fcaptp.v2i37.229941	PROPN
issue-2488	164	4	kononenko	kononenko	PROPN
issue-2488	164	5	,	,	PUNCT
issue-2488	164	6	l.	l.	PROPN
issue-2488	164	7	,	,	PUNCT
issue-2488	164	8	atamas	atama	NOUN
issue-2488	164	9	,	,	PUNCT
issue-2488	164	10	o.	o.	PROPN
issue-2488	164	11	,	,	PUNCT
issue-2488	164	12	nazarova	nazarova	PROPN
issue-2488	164	13	,	,	PUNCT
issue-2488	164	14	h.	h.	PROPN
issue-2488	164	15	,	,	PUNCT
issue-2488	164	16	selishcheva	selishcheva	PROPN
issue-2488	164	17	,	,	PUNCT
issue-2488	164	18	e.	e.	PROPN
issue-2488	164	19	,	,	PUNCT
issue-2488	164	20	&	&	CCONJ
issue-2488	164	21	kononenko	kononenko	PROPN
issue-2488	164	22	,	,	PUNCT
issue-2488	164	23	s.	s.	PROPN
issue-2488	164	24	(	(	PUNCT
issue-2488	164	25	2022	2022	NUM
issue-2488	164	26	)	)	PUNCT
issue-2488	164	27	.	.	PUNCT
issue-2488	165	1	optimization	optimization	NOUN
issue-2488	165	2	of	of	ADP
issue-2488	165	3	small	small	ADJ
issue-2488	165	4	agricultural	agricultural	ADJ
issue-2488	165	5	producer	producer	NOUN
issue-2488	165	6	’s	’s	PART
issue-2488	165	7	taxation	taxation	NOUN
issue-2488	165	8	by	by	ADP
issue-2488	165	9	creating	create	VERB
issue-2488	165	10	innovative	innovative	ADJ
issue-2488	165	11	-	-	PUNCT
issue-2488	165	12	integrated	integrate	VERB
issue-2488	165	13	structures	structure	NOUN
issue-2488	165	14	.	.	PUNCT
issue-2488	166	1	scientific	scientific	ADJ
issue-2488	166	2	horizons	horizon	NOUN
issue-2488	166	3	,	,	PUNCT
issue-2488	166	4	vol	vol	NOUN
issue-2488	166	5	.	.	PUNCT
issue-2488	166	6	25(6	25(6	NUM
issue-2488	166	7	)	)	PUNCT
issue-2488	166	8	,	,	PUNCT
issue-2488	166	9	p.	p.	NOUN
issue-2488	166	10	100–110	100–110	NUM
issue-2488	166	11	.	.	PUNCT
issue-2488	167	1	yushko	yushko	PROPN
issue-2488	167	2	,	,	PUNCT
issue-2488	167	3	s.	s.	PROPN
issue-2488	167	4	(	(	PUNCT
issue-2488	167	5	2022	2022	NUM
issue-2488	167	6	)	)	PUNCT
issue-2488	167	7	.	.	PUNCT
issue-2488	168	1	special	special	ADJ
issue-2488	168	2	taxation	taxation	NOUN
issue-2488	168	3	regime	regime	NOUN
issue-2488	168	4	for	for	ADP
issue-2488	168	5	agricultural	agricultural	ADJ
issue-2488	168	6	enterprises	enterprise	NOUN
issue-2488	168	7	:	:	PUNCT
issue-2488	168	8	ukrainian	ukrainian	ADJ
issue-2488	168	9	experience	experience	NOUN
issue-2488	168	10	.	.	PUNCT
issue-2488	169	1	economics	economic	NOUN
issue-2488	169	2	of	of	ADP
issue-2488	169	3	development	development	NOUN
issue-2488	169	4	,	,	PUNCT
issue-2488	169	5	vol	vol	NOUN
issue-2488	169	6	.	.	PUNCT
issue-2488	169	7	21(4	21(4	NUM
issue-2488	169	8	)	)	PUNCT
issue-2488	169	9	,	,	PUNCT
issue-2488	169	10	p.	p.	NOUN
issue-2488	169	11	48–58	48–58	PROPN
issue-2488	169	12	.	.	PUNCT
issue-2488	170	1	the	the	DET
issue-2488	170	2	law	law	NOUN
issue-2488	170	3	of	of	ADP
issue-2488	170	4	ukraine	ukraine	NOUN
issue-2488	170	5	"	"	PUNCT
issue-2488	170	6	on	on	ADP
issue-2488	170	7	amendments	amendment	NOUN
issue-2488	170	8	to	to	ADP
issue-2488	170	9	the	the	DET
issue-2488	170	10	tax	tax	NOUN
issue-2488	170	11	code	code	NOUN
issue-2488	170	12	of	of	ADP
issue-2488	170	13	ukraine	ukraine	PROPN
issue-2488	170	14	and	and	CCONJ
issue-2488	170	15	other	other	ADJ
issue-2488	170	16	legislative	legislative	ADJ
issue-2488	170	17	acts	act	NOUN
issue-2488	170	18	of	of	ADP
issue-2488	170	19	ukraine	ukraine	NOUN
issue-2488	170	20	to	to	PART
issue-2488	170	21	ensure	ensure	VERB
issue-2488	170	22	the	the	DET
issue-2488	170	23	balance	balance	NOUN
issue-2488	170	24	of	of	ADP
issue-2488	170	25	budget	budget	NOUN
issue-2488	170	26	revenues	revenue	NOUN
issue-2488	170	27	"	"	PUNCT
issue-2488	170	28	no	no	NOUN
issue-2488	170	29	.	.	PUNCT
issue-2488	170	30	1914	1914	NUM
issue-2488	170	31	-	-	SYM
issue-2488	170	32	іх	іх	NOUN
issue-2488	170	33	of	of	ADP
issue-2488	170	34	2021	2021	NUM
issue-2488	170	35	.	.	PUNCT
issue-2488	170	36	available	available	ADJ
issue-2488	170	37	at	at	ADP
issue-2488	170	38	:	:	PUNCT
issue-2488	170	39	https://zakon.rada.gov.ua/laws/	https://zakon.rada.gov.ua/laws/	PROPN
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issue-2488	170	41	-	-	PUNCT
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issue-2488	170	43	baltic	baltic	ADJ
issue-2488	170	44	journal	journal	NOUN
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issue-2488	170	46	economic	economic	ADJ
issue-2488	170	47	studies	study	NOUN
issue-2488	170	48	118	118	NUM
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issue-2488	171	3	.	.	NOUN
issue-2488	172	1	3	3	NUM
issue-2488	172	2	,	,	PUNCT
issue-2488	172	3	2024	2024	NUM
issue-2488	172	4	the	the	DET
issue-2488	172	5	tax	tax	NOUN
issue-2488	172	6	code	code	NOUN
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issue-2488	172	8	ukraine	ukraine	NOUN
issue-2488	172	9	(	(	PUNCT
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issue-2488	172	12	.	.	PUNCT
issue-2488	173	1	the	the	DET
issue-2488	173	2	law	law	NOUN
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issue-2488	173	4	ukraine	ukraine	PROPN
issue-2488	173	5	no	no	INTJ
issue-2488	173	6	.	.	PUNCT
issue-2488	174	1	2755	2755	NUM
issue-2488	174	2	-	-	SYM
issue-2488	174	3	vi	vi	NOUN
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issue-2488	174	6	at	at	ADP
issue-2488	174	7	:	:	PUNCT
issue-2488	174	8	https://zakon.rada.gov.ua/laws/	https://zakon.rada.gov.ua/laws/	PROPN
issue-2488	174	9	show/2755	show/2755	PROPN
issue-2488	174	10	-	-	PUNCT
issue-2488	174	11	17#text	17#text	NUM
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issue-2488	174	13	will	will	AUX
issue-2488	174	14	unit	unit	NOUN
issue-2488	174	15	owners	owner	NOUN
issue-2488	174	16	pay	pay	VERB
issue-2488	174	17	the	the	DET
issue-2488	174	18	minimum	minimum	ADJ
issue-2488	174	19	land	land	NOUN
issue-2488	174	20	tax	tax	NOUN
issue-2488	174	21	liability	liability	NOUN
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issue-2488	175	1	available	available	ADJ
issue-2488	175	2	at	at	ADP
issue-2488	175	3	:	:	PUNCT
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issue-2488	175	5	land	land	NOUN
issue-2488	175	6	market	market	NOUN
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issue-2488	175	8	ukraine	ukraine	NOUN
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issue-2488	176	1	analytical	analytical	ADJ
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issue-2488	176	5	and	and	CCONJ
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issue-2488	176	7	2023	2023	NUM
issue-2488	176	8	(	(	PUNCT
issue-2488	176	9	2023	2023	NUM
issue-2488	176	10	)	)	PUNCT
issue-2488	176	11	.	.	PUNCT
issue-2488	177	1	available	available	ADJ
issue-2488	177	2	at	at	ADP
issue-2488	177	3	:	:	PUNCT
issue-2488	177	4	https://kse.ua/	https://kse.ua/	PROPN
issue-2488	177	5	wp	wp	PROPN
issue-2488	177	6	-	-	PUNCT
issue-2488	177	7	content	content	NOUN
issue-2488	177	8	/	/	SYM
issue-2488	177	9	uploads/2024/01	uploads/2024/01	NOUN
issue-2488	177	10	/	/	SYM
issue-2488	177	11	land	land	NOUN
issue-2488	177	12	-	-	PUNCT
issue-2488	177	13	market	market	NOUN
issue-2488	177	14	-	-	PUNCT
issue-2488	177	15	in	in	ADP
issue-2488	177	16	-	-	PUNCT
issue-2488	177	17	ukraine	ukraine	NOUN
issue-2488	177	18	-	-	PUNCT
issue-2488	177	19	q423.pdf	q423.pdf	NOUN
issue-2488	177	20	crop	crop	NOUN
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issue-2488	177	23	ukraine	ukraine	NOUN
issue-2488	177	24	.	.	PUNCT
issue-2488	178	1	statistical	statistical	ADJ
issue-2488	178	2	collection	collection	NOUN
issue-2488	178	3	(	(	PUNCT
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issue-2488	178	5	)	)	PUNCT
issue-2488	178	6	.	.	PUNCT
issue-2488	179	1	available	available	ADJ
issue-2488	179	2	at	at	ADP
issue-2488	179	3	:	:	PUNCT
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issue-2488	179	7	the	the	DET
issue-2488	179	8	main	main	ADJ
issue-2488	179	9	scientific	scientific	ADJ
issue-2488	179	10	expert	expert	NOUN
issue-2488	179	11	department	department	NOUN
issue-2488	179	12	of	of	ADP
issue-2488	179	13	the	the	DET
issue-2488	179	14	verkhovna	verkhovna	NOUN
issue-2488	179	15	rada	rada	PROPN
issue-2488	179	16	of	of	ADP
issue-2488	179	17	ukraine	ukraine	PROPN
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issue-2488	179	19	the	the	DET
issue-2488	179	20	draft	draft	NOUN
issue-2488	179	21	law	law	NOUN
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issue-2488	179	23	ukraine	ukraine	NOUN
issue-2488	179	24	"	"	PUNCT
issue-2488	179	25	on	on	ADP
issue-2488	179	26	amendments	amendment	NOUN
issue-2488	179	27	to	to	ADP
issue-2488	179	28	the	the	DET
issue-2488	179	29	tax	tax	NOUN
issue-2488	179	30	code	code	NOUN
issue-2488	179	31	of	of	ADP
issue-2488	179	32	ukraine	ukraine	PROPN
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issue-2488	179	35	legislative	legislative	ADJ
issue-2488	179	36	acts	act	NOUN
issue-2488	179	37	of	of	ADP
issue-2488	179	38	ukraine	ukraine	NOUN
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issue-2488	179	40	ensure	ensure	VERB
issue-2488	179	41	the	the	DET
issue-2488	179	42	balance	balance	NOUN
issue-2488	179	43	of	of	ADP
issue-2488	179	44	budget	budget	NOUN
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issue-2488	179	47	.	.	PUNCT
issue-2488	180	1	available	available	ADJ
issue-2488	180	2	at	at	ADP
issue-2488	180	3	:	:	PUNCT
issue-2488	180	4	https://w1.c1.rada.gov.ua/pls/zweb2/webproc4_1?pf3511=72106	https://w1.c1.rada.gov.ua/pls/zweb2/webproc4_1?pf3511=72106	PROPN
issue-2488	180	5	pakholiuk	pakholiuk	NOUN
issue-2488	180	6	,	,	PUNCT
issue-2488	180	7	a.	a.	NOUN
issue-2488	180	8	m.	m.	NOUN
issue-2488	180	9	(	(	PUNCT
issue-2488	180	10	2023	2023	NUM
issue-2488	180	11	)	)	PUNCT
issue-2488	180	12	.	.	PUNCT
issue-2488	181	1	agrarian	agrarian	ADJ
issue-2488	181	2	financial	financial	ADJ
issue-2488	181	3	legal	legal	ADJ
issue-2488	181	4	relations	relation	NOUN
issue-2488	181	5	:	:	PUNCT
issue-2488	181	6	dissertation	dissertation	NOUN
issue-2488	181	7	for	for	ADP
issue-2488	181	8	the	the	DET
issue-2488	181	9	philosophy	philosophy	NOUN
issue-2488	181	10	doctor	doctor	NOUN
issue-2488	181	11	degree	degree	NOUN
issue-2488	181	12	in	in	ADP
issue-2488	181	13	specialty	specialty	NOUN
issue-2488	181	14	081	081	NUM
issue-2488	181	15	"	"	PUNCT
issue-2488	181	16	law	law	NOUN
issue-2488	181	17	"	"	PUNCT
issue-2488	181	18	.	.	PUNCT
issue-2488	182	1	national	national	PROPN
issue-2488	182	2	university	university	PROPN
issue-2488	182	3	of	of	ADP
issue-2488	182	4	life	life	NOUN
issue-2488	182	5	and	and	CCONJ
issue-2488	182	6	environmental	environmental	ADJ
issue-2488	182	7	sciences	science	NOUN
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issue-2488	182	9	ukraine	ukraine	PROPN
issue-2488	182	10	.	.	PUNCT
issue-2488	183	1	kyiv	kyiv	PROPN
issue-2488	183	2	,	,	PUNCT
issue-2488	183	3	240	240	NUM
issue-2488	183	4	p.	p.	NOUN
issue-2488	183	5	received	receive	VERB
issue-2488	183	6	on	on	ADP
issue-2488	183	7	:	:	PUNCT
issue-2488	183	8	21th	21th	ADJ
issue-2488	183	9	of	of	ADP
issue-2488	183	10	june	june	PROPN
issue-2488	183	11	,	,	PUNCT
issue-2488	183	12	2024	2024	NUM
issue-2488	183	13	accepted	accept	VERB
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issue-2488	183	15	:	:	PUNCT
issue-2488	183	16	19th	19th	ADJ
issue-2488	183	17	of	of	ADP
issue-2488	183	18	august	august	PROPN
issue-2488	183	19	,	,	PUNCT
issue-2488	183	20	2024	2024	NUM
issue-2488	183	21	published	publish	VERB
issue-2488	183	22	on	on	ADP
issue-2488	183	23	:	:	PUNCT
issue-2488	183	24	20th	20th	NOUN
issue-2488	183	25	of	of	ADP
issue-2488	183	26	september	september	PROPN
issue-2488	183	27	,	,	PUNCT
issue-2488	183	28	2024	2024	NUM