id	sid	tid	token	lemma	pos
issue-2505	1	1	baltic	baltic	PROPN
issue-2505	1	2	journal	journal	PROPN
issue-2505	1	3	of	of	ADP
issue-2505	1	4	economic	economic	ADJ
issue-2505	1	5	studies	study	NOUN
issue-2505	1	6	268	268	NUM
issue-2505	1	7	vol	vol	NOUN
issue-2505	1	8	.	.	PUNCT
issue-2505	2	1	10	10	NUM
issue-2505	2	2	no	no	NOUN
issue-2505	2	3	.	.	NOUN
issue-2505	3	1	3	3	NUM
issue-2505	3	2	,	,	PUNCT
issue-2505	3	3	2024	2024	NUM
issue-2505	3	4	this	this	PRON
issue-2505	3	5	is	be	AUX
issue-2505	3	6	an	an	DET
issue-2505	3	7	open	open	ADJ
issue-2505	3	8	access	access	NOUN
issue-2505	3	9	article	article	NOUN
issue-2505	3	10	,	,	PUNCT
issue-2505	3	11	distributed	distribute	VERB
issue-2505	3	12	under	under	ADP
issue-2505	3	13	the	the	DET
issue-2505	3	14	terms	term	NOUN
issue-2505	3	15	of	of	ADP
issue-2505	3	16	the	the	DET
issue-2505	3	17	creative	creative	ADJ
issue-2505	3	18	commons	common	NOUN
issue-2505	3	19	attribution	attribution	NOUN
issue-2505	3	20	cc	cc	VERB
issue-2505	3	21	by	by	ADP
issue-2505	3	22	4.0	4.0	NUM
issue-2505	3	23	1	1	NUM
issue-2505	3	24	state	state	NOUN
issue-2505	3	25	university	university	NOUN
issue-2505	3	26	"	"	PUNCT
issue-2505	3	27	uzhhorod	uzhhorod	PROPN
issue-2505	3	28	national	national	PROPN
issue-2505	3	29	university	university	PROPN
issue-2505	3	30	"	"	PUNCT
issue-2505	3	31	,	,	PUNCT
issue-2505	3	32	ukraine	ukraine	NOUN
issue-2505	3	33	(	(	PUNCT
issue-2505	3	34	corresponding	correspond	VERB
issue-2505	3	35	author	author	NOUN
issue-2505	3	36	)	)	PUNCT
issue-2505	3	37	e	e	NOUN
issue-2505	3	38	-	-	NOUN
issue-2505	3	39	mail	mail	NOUN
issue-2505	3	40	:	:	PUNCT
issue-2505	4	1	patskan7007@gmail.com	patskan7007@gmail.com	X
issue-2505	4	2	orcid	orcid	NOUN
issue-2505	4	3	:	:	PUNCT
issue-2505	4	4	https://orcid.org/0000-0002-9219-5380	https://orcid.org/0000-0002-9219-5380	PROPN
issue-2505	4	5	2	2	NUM
issue-2505	4	6	state	state	NOUN
issue-2505	4	7	university	university	NOUN
issue-2505	4	8	"	"	PUNCT
issue-2505	4	9	uzhhorod	uzhhorod	PROPN
issue-2505	4	10	national	national	PROPN
issue-2505	4	11	university	university	PROPN
issue-2505	4	12	"	"	PUNCT
issue-2505	4	13	,	,	PUNCT
issue-2505	4	14	ukraine	ukraine	ADJ
issue-2505	4	15	e	e	NOUN
issue-2505	4	16	-	-	NOUN
issue-2505	4	17	mail	mail	NOUN
issue-2505	4	18	:	:	PUNCT
issue-2505	4	19	ihor.pyroha@uzhnu.edu.ua	ihor.pyroha@uzhnu.edu.ua	NOUN
issue-2505	4	20	orcid	orcid	PROPN
issue-2505	4	21	:	:	PUNCT
issue-2505	4	22	https://orcid.org/0000-0002-2798-7795	https://orcid.org/0000-0002-2798-7795	NOUN
issue-2505	4	23	3	3	NUM
issue-2505	4	24	the	the	DET
issue-2505	4	25	academician	academician	PROPN
issue-2505	4	26	f.h	f.h	PROPN
issue-2505	4	27	.	.	PROPN
issue-2505	4	28	burchak	burchak	PROPN
issue-2505	4	29	scientific	scientific	ADJ
issue-2505	4	30	-	-	PUNCT
issue-2505	4	31	research	research	NOUN
issue-2505	4	32	institute	institute	NOUN
issue-2505	4	33	of	of	ADP
issue-2505	4	34	private	private	ADJ
issue-2505	4	35	law	law	NOUN
issue-2505	4	36	and	and	CCONJ
issue-2505	4	37	entrepreneurship	entrepreneurship	NOUN
issue-2505	4	38	of	of	ADP
issue-2505	4	39	national	national	PROPN
issue-2505	4	40	academy	academy	PROPN
issue-2505	4	41	of	of	ADP
issue-2505	4	42	law	law	PROPN
issue-2505	4	43	sciences	sciences	PROPN
issue-2505	4	44	of	of	ADP
issue-2505	4	45	ukraine	ukraine	NOUN
issue-2505	4	46	,	,	PUNCT
issue-2505	5	1	ukraine	ukraine	ADJ
issue-2505	5	2	e	e	NOUN
issue-2505	5	3	-	-	NOUN
issue-2505	5	4	mail	mail	NOUN
issue-2505	5	5	:	:	PUNCT
issue-2505	5	6	e.iv@ukr.net	e.iv@ukr.net	PROPN
issue-2505	5	7	orcid	orcid	NOUN
issue-2505	5	8	:	:	PUNCT
issue-2505	5	9	https://orcid.org/0009-0006-2669-8592	https://orcid.org/0009-0006-2669-8592	PROPN
issue-2505	5	10	doi	doi	PROPN
issue-2505	5	11	:	:	PUNCT
issue-2505	5	12	https://doi.org/10.30525/2256-0742/2024-10-3-268-275	https://doi.org/10.30525/2256-0742/2024-10-3-268-275	PROPN
issue-2505	5	13	"	"	PUNCT
issue-2505	5	14	tax	tax	NOUN
issue-2505	5	15	free	free	ADJ
issue-2505	5	16	"	"	PUNCT
issue-2505	5	17	in	in	ADP
issue-2505	5	18	customs	custom	NOUN
issue-2505	5	19	law	law	NOUN
issue-2505	5	20	:	:	PUNCT
issue-2505	5	21	international	international	ADJ
issue-2505	5	22	legal	legal	ADJ
issue-2505	5	23	experience	experience	NOUN
issue-2505	5	24	and	and	CCONJ
issue-2505	5	25	economic	economic	ADJ
issue-2505	5	26	consequences	consequence	NOUN
issue-2505	5	27	valeriy	valeriy	NOUN
issue-2505	5	28	patskan1	patskan1	NOUN
issue-2505	5	29	,	,	PUNCT
issue-2505	5	30	ihor	ihor	NOUN
issue-2505	5	31	pyroha2	pyroha2	PROPN
issue-2505	5	32	,	,	PUNCT
issue-2505	5	33	eduard	eduard	PROPN
issue-2505	5	34	ivanchenko3	ivanchenko3	PROPN
issue-2505	5	35	abstract	abstract	PROPN
issue-2505	5	36	.	.	PUNCT
issue-2505	6	1	relevance	relevance	NOUN
issue-2505	6	2	.	.	PUNCT
issue-2505	7	1	global	global	ADJ
issue-2505	7	2	processes	process	NOUN
issue-2505	7	3	of	of	ADP
issue-2505	7	4	internationalisation	internationalisation	NOUN
issue-2505	7	5	of	of	ADP
issue-2505	7	6	the	the	DET
issue-2505	7	7	world	world	NOUN
issue-2505	7	8	economy	economy	NOUN
issue-2505	7	9	lead	lead	VERB
issue-2505	7	10	to	to	ADP
issue-2505	7	11	increased	increase	VERB
issue-2505	7	12	interdependence	interdependence	NOUN
issue-2505	7	13	of	of	ADP
issue-2505	7	14	national	national	ADJ
issue-2505	7	15	economies	economy	NOUN
issue-2505	7	16	and	and	CCONJ
issue-2505	7	17	convergence	convergence	NOUN
issue-2505	7	18	of	of	ADP
issue-2505	7	19	mechanisms	mechanism	NOUN
issue-2505	7	20	and	and	CCONJ
issue-2505	7	21	instruments	instrument	NOUN
issue-2505	7	22	used	use	VERB
issue-2505	7	23	to	to	PART
issue-2505	7	24	achieve	achieve	VERB
issue-2505	7	25	various	various	ADJ
issue-2505	7	26	economic	economic	ADJ
issue-2505	7	27	goals	goal	NOUN
issue-2505	7	28	.	.	PUNCT
issue-2505	8	1	these	these	DET
issue-2505	8	2	goals	goal	NOUN
issue-2505	8	3	include	include	VERB
issue-2505	8	4	sustainable	sustainable	ADJ
issue-2505	8	5	and	and	CCONJ
issue-2505	8	6	uniform	uniform	ADJ
issue-2505	8	7	economic	economic	ADJ
issue-2505	8	8	growth	growth	NOUN
issue-2505	8	9	,	,	PUNCT
issue-2505	8	10	increased	increase	VERB
issue-2505	8	11	employment	employment	NOUN
issue-2505	8	12	,	,	PUNCT
issue-2505	8	13	stabilisation	stabilisation	NOUN
issue-2505	8	14	of	of	ADP
issue-2505	8	15	monetary	monetary	ADJ
issue-2505	8	16	circulation	circulation	NOUN
issue-2505	8	17	and	and	CCONJ
issue-2505	8	18	exchange	exchange	NOUN
issue-2505	8	19	rates	rate	NOUN
issue-2505	8	20	,	,	PUNCT
issue-2505	8	21	improvement	improvement	NOUN
issue-2505	8	22	of	of	ADP
issue-2505	8	23	the	the	DET
issue-2505	8	24	welfare	welfare	NOUN
issue-2505	8	25	and	and	CCONJ
issue-2505	8	26	quality	quality	NOUN
issue-2505	8	27	of	of	ADP
issue-2505	8	28	life	life	NOUN
issue-2505	8	29	of	of	ADP
issue-2505	8	30	citizens	citizen	NOUN
issue-2505	8	31	,	,	PUNCT
issue-2505	8	32	intensification	intensification	NOUN
issue-2505	8	33	of	of	ADP
issue-2505	8	34	ukraine	ukraine	NOUN
issue-2505	8	35	's	's	PART
issue-2505	8	36	participation	participation	NOUN
issue-2505	8	37	in	in	ADP
issue-2505	8	38	international	international	ADJ
issue-2505	8	39	integration	integration	NOUN
issue-2505	8	40	processes	process	NOUN
issue-2505	8	41	,	,	PUNCT
issue-2505	8	42	strengthening	strengthen	VERB
issue-2505	8	43	cooperation	cooperation	NOUN
issue-2505	8	44	with	with	ADP
issue-2505	8	45	foreign	foreign	ADJ
issue-2505	8	46	strategic	strategic	ADJ
issue-2505	8	47	partners	partner	NOUN
issue-2505	8	48	,	,	PUNCT
issue-2505	8	49	attraction	attraction	NOUN
issue-2505	8	50	of	of	ADP
issue-2505	8	51	foreign	foreign	ADJ
issue-2505	8	52	investments	investment	NOUN
issue-2505	8	53	into	into	ADP
issue-2505	8	54	ukraine	ukraine	PROPN
issue-2505	8	55	’s	’s	PART
issue-2505	8	56	economy	economy	NOUN
issue-2505	8	57	,	,	PUNCT
issue-2505	8	58	and	and	CCONJ
issue-2505	8	59	ensuring	ensure	VERB
issue-2505	8	60	national	national	ADJ
issue-2505	8	61	security	security	NOUN
issue-2505	8	62	in	in	ADP
issue-2505	8	63	the	the	DET
issue-2505	8	64	context	context	NOUN
issue-2505	8	65	of	of	ADP
issue-2505	8	66	military	military	ADJ
issue-2505	8	67	aggression	aggression	NOUN
issue-2505	8	68	.	.	PUNCT
issue-2505	9	1	therefore	therefore	ADV
issue-2505	9	2	,	,	PUNCT
issue-2505	9	3	this	this	DET
issue-2505	9	4	study	study	NOUN
issue-2505	9	5	focuses	focus	VERB
issue-2505	9	6	on	on	ADP
issue-2505	9	7	the	the	DET
issue-2505	9	8	analysis	analysis	NOUN
issue-2505	9	9	of	of	ADP
issue-2505	9	10	international	international	ADJ
issue-2505	9	11	experience	experience	NOUN
issue-2505	9	12	of	of	ADP
issue-2505	9	13	using	use	VERB
issue-2505	9	14	the	the	DET
issue-2505	9	15	concept	concept	NOUN
issue-2505	9	16	of	of	ADP
issue-2505	9	17	"	"	PUNCT
issue-2505	9	18	tax	tax	NOUN
issue-2505	9	19	free	free	ADJ
issue-2505	9	20	"	"	PUNCT
issue-2505	9	21	in	in	ADP
issue-2505	9	22	customs	custom	NOUN
issue-2505	9	23	law	law	NOUN
issue-2505	9	24	.	.	PUNCT
issue-2505	10	1	the	the	DET
issue-2505	10	2	article	article	NOUN
issue-2505	10	3	analyses	analyse	VERB
issue-2505	10	4	the	the	DET
issue-2505	10	5	functioning	functioning	NOUN
issue-2505	10	6	of	of	ADP
issue-2505	10	7	duty	duty	NOUN
issue-2505	10	8	-	-	PUNCT
issue-2505	10	9	free	free	ADJ
issue-2505	10	10	and	and	CCONJ
issue-2505	10	11	tax	tax	NOUN
issue-2505	10	12	-	-	PUNCT
issue-2505	10	13	free	free	ADJ
issue-2505	10	14	zones	zone	NOUN
issue-2505	10	15	in	in	ADP
issue-2505	10	16	ukraine	ukraine	NOUN
issue-2505	10	17	,	,	PUNCT
issue-2505	10	18	compares	compare	VERB
issue-2505	10	19	them	they	PRON
issue-2505	10	20	with	with	ADP
issue-2505	10	21	other	other	ADJ
issue-2505	10	22	countries	country	NOUN
issue-2505	10	23	of	of	ADP
issue-2505	10	24	the	the	DET
issue-2505	10	25	world	world	NOUN
issue-2505	10	26	,	,	PUNCT
issue-2505	10	27	and	and	CCONJ
issue-2505	10	28	studies	study	VERB
issue-2505	10	29	the	the	DET
issue-2505	10	30	impact	impact	NOUN
issue-2505	10	31	of	of	ADP
issue-2505	10	32	these	these	DET
issue-2505	10	33	processes	process	NOUN
issue-2505	10	34	on	on	ADP
issue-2505	10	35	international	international	ADJ
issue-2505	10	36	security	security	NOUN
issue-2505	10	37	and	and	CCONJ
issue-2505	10	38	economic	economic	ADJ
issue-2505	10	39	growth	growth	NOUN
issue-2505	10	40	.	.	PUNCT
issue-2505	11	1	the	the	DET
issue-2505	11	2	purpose	purpose	NOUN
issue-2505	11	3	of	of	ADP
issue-2505	11	4	the	the	DET
issue-2505	11	5	study	study	NOUN
issue-2505	11	6	is	be	AUX
issue-2505	11	7	to	to	PART
issue-2505	11	8	analyse	analyse	VERB
issue-2505	11	9	the	the	DET
issue-2505	11	10	international	international	ADJ
issue-2505	11	11	experience	experience	NOUN
issue-2505	11	12	of	of	ADP
issue-2505	11	13	"	"	PUNCT
issue-2505	11	14	tax	tax	NOUN
issue-2505	11	15	free	free	ADJ
issue-2505	11	16	"	"	PUNCT
issue-2505	11	17	regulation	regulation	NOUN
issue-2505	11	18	in	in	ADP
issue-2505	11	19	customs	custom	NOUN
issue-2505	11	20	law	law	NOUN
issue-2505	11	21	and	and	CCONJ
issue-2505	11	22	its	its	PRON
issue-2505	11	23	impact	impact	NOUN
issue-2505	11	24	on	on	ADP
issue-2505	11	25	the	the	DET
issue-2505	11	26	economic	economic	ADJ
issue-2505	11	27	situation	situation	NOUN
issue-2505	11	28	in	in	ADP
issue-2505	11	29	the	the	DET
issue-2505	11	30	country	country	NOUN
issue-2505	11	31	.	.	PUNCT
issue-2505	12	1	the	the	DET
issue-2505	12	2	research	research	NOUN
issue-2505	12	3	methodology	methodology	NOUN
issue-2505	12	4	includes	include	VERB
issue-2505	12	5	such	such	ADJ
issue-2505	12	6	methods	method	NOUN
issue-2505	12	7	as	as	ADP
issue-2505	12	8	comparative	comparative	ADJ
issue-2505	12	9	analysis	analysis	NOUN
issue-2505	12	10	,	,	PUNCT
issue-2505	12	11	forecasting	forecasting	NOUN
issue-2505	12	12	methods	method	NOUN
issue-2505	12	13	,	,	PUNCT
issue-2505	12	14	logical	logical	ADJ
issue-2505	12	15	methods	method	NOUN
issue-2505	12	16	and	and	CCONJ
issue-2505	12	17	the	the	DET
issue-2505	12	18	case	case	NOUN
issue-2505	12	19	study	study	NOUN
issue-2505	12	20	method	method	NOUN
issue-2505	12	21	.	.	PUNCT
issue-2505	13	1	conclusions	conclusion	NOUN
issue-2505	13	2	.	.	PUNCT
issue-2505	14	1	the	the	DET
issue-2505	14	2	paper	paper	NOUN
issue-2505	14	3	examines	examine	VERB
issue-2505	14	4	various	various	ADJ
issue-2505	14	5	aspects	aspect	NOUN
issue-2505	14	6	of	of	ADP
issue-2505	14	7	their	their	PRON
issue-2505	14	8	activities	activity	NOUN
issue-2505	14	9	,	,	PUNCT
issue-2505	14	10	differences	difference	NOUN
issue-2505	14	11	in	in	ADP
issue-2505	14	12	status	status	NOUN
issue-2505	14	13	depending	depend	VERB
issue-2505	14	14	on	on	ADP
issue-2505	14	15	the	the	DET
issue-2505	14	16	location	location	NOUN
issue-2505	14	17	,	,	PUNCT
issue-2505	14	18	and	and	CCONJ
issue-2505	14	19	regulation	regulation	NOUN
issue-2505	14	20	through	through	ADP
issue-2505	14	21	a	a	DET
issue-2505	14	22	number	number	NOUN
issue-2505	14	23	of	of	ADP
issue-2505	14	24	documents	document	NOUN
issue-2505	14	25	.	.	PUNCT
issue-2505	15	1	the	the	DET
issue-2505	15	2	authors	author	NOUN
issue-2505	15	3	consider	consider	VERB
issue-2505	15	4	the	the	DET
issue-2505	15	5	problems	problem	NOUN
issue-2505	15	6	faced	face	VERB
issue-2505	15	7	by	by	ADP
issue-2505	15	8	such	such	ADJ
issue-2505	15	9	stores	store	NOUN
issue-2505	15	10	in	in	ADP
issue-2505	15	11	the	the	DET
issue-2505	15	12	international	international	ADJ
issue-2505	15	13	travel	travel	NOUN
issue-2505	15	14	retail	retail	ADJ
issue-2505	15	15	system	system	NOUN
issue-2505	15	16	,	,	PUNCT
issue-2505	15	17	security	security	NOUN
issue-2505	15	18	and	and	CCONJ
issue-2505	15	19	sanctions	sanction	NOUN
issue-2505	15	20	issues	issue	NOUN
issue-2505	15	21	,	,	PUNCT
issue-2505	15	22	their	their	PRON
issue-2505	15	23	impact	impact	NOUN
issue-2505	15	24	on	on	ADP
issue-2505	15	25	the	the	DET
issue-2505	15	26	economy	economy	NOUN
issue-2505	15	27	,	,	PUNCT
issue-2505	15	28	and	and	CCONJ
issue-2505	15	29	propose	propose	VERB
issue-2505	15	30	specific	specific	ADJ
issue-2505	15	31	ways	way	NOUN
issue-2505	15	32	to	to	PART
issue-2505	15	33	solve	solve	VERB
issue-2505	15	34	them	they	PRON
issue-2505	15	35	.	.	PUNCT
issue-2505	16	1	the	the	DET
issue-2505	16	2	article	article	NOUN
issue-2505	16	3	also	also	ADV
issue-2505	16	4	analyses	analyse	VERB
issue-2505	16	5	the	the	DET
issue-2505	16	6	effectiveness	effectiveness	NOUN
issue-2505	16	7	of	of	ADP
issue-2505	16	8	"	"	PUNCT
issue-2505	16	9	tax	tax	NOUN
issue-2505	16	10	free	free	ADJ
issue-2505	16	11	"	"	PUNCT
issue-2505	16	12	programmes	programme	NOUN
issue-2505	16	13	and	and	CCONJ
issue-2505	16	14	their	their	PRON
issue-2505	16	15	impact	impact	NOUN
issue-2505	16	16	on	on	ADP
issue-2505	16	17	the	the	DET
issue-2505	16	18	economy	economy	NOUN
issue-2505	16	19	and	and	CCONJ
issue-2505	16	20	international	international	ADJ
issue-2505	16	21	trade	trade	NOUN
issue-2505	16	22	.	.	PUNCT
issue-2505	17	1	particular	particular	ADJ
issue-2505	17	2	attention	attention	NOUN
issue-2505	17	3	is	be	AUX
issue-2505	17	4	paid	pay	VERB
issue-2505	17	5	to	to	ADP
issue-2505	17	6	the	the	DET
issue-2505	17	7	aspects	aspect	NOUN
issue-2505	17	8	of	of	ADP
issue-2505	17	9	security	security	NOUN
issue-2505	17	10	,	,	PUNCT
issue-2505	17	11	national	national	ADJ
issue-2505	17	12	and	and	CCONJ
issue-2505	17	13	environmental	environmental	ADJ
issue-2505	17	14	safety	safety	NOUN
issue-2505	17	15	,	,	PUNCT
issue-2505	17	16	as	as	ADV
issue-2505	17	17	well	well	ADV
issue-2505	17	18	as	as	ADP
issue-2505	17	19	sanctions	sanction	NOUN
issue-2505	17	20	and	and	CCONJ
issue-2505	17	21	international	international	ADJ
issue-2505	17	22	legal	legal	ADJ
issue-2505	17	23	liability	liability	NOUN
issue-2505	17	24	.	.	PUNCT
issue-2505	18	1	the	the	DET
issue-2505	18	2	analysis	analysis	NOUN
issue-2505	18	3	of	of	ADP
issue-2505	18	4	international	international	ADJ
issue-2505	18	5	experience	experience	NOUN
issue-2505	18	6	in	in	ADP
issue-2505	18	7	the	the	DET
issue-2505	18	8	use	use	NOUN
issue-2505	18	9	of	of	ADP
issue-2505	18	10	"	"	PUNCT
issue-2505	18	11	tax	tax	NOUN
issue-2505	18	12	free	free	ADJ
issue-2505	18	13	"	"	PUNCT
issue-2505	18	14	in	in	ADP
issue-2505	18	15	customs	custom	NOUN
issue-2505	18	16	law	law	NOUN
issue-2505	18	17	shows	show	VERB
issue-2505	18	18	that	that	SCONJ
issue-2505	18	19	this	this	DET
issue-2505	18	20	tool	tool	NOUN
issue-2505	18	21	has	have	VERB
issue-2505	18	22	significant	significant	ADJ
issue-2505	18	23	potential	potential	NOUN
issue-2505	18	24	to	to	PART
issue-2505	18	25	stimulate	stimulate	VERB
issue-2505	18	26	international	international	ADJ
issue-2505	18	27	trade	trade	NOUN
issue-2505	18	28	and	and	CCONJ
issue-2505	18	29	economic	economic	ADJ
issue-2505	18	30	development	development	NOUN
issue-2505	18	31	.	.	PUNCT
issue-2505	19	1	the	the	DET
issue-2505	19	2	"	"	PUNCT
issue-2505	19	3	tax	tax	NOUN
issue-2505	19	4	free	free	ADJ
issue-2505	19	5	"	"	PUNCT
issue-2505	19	6	programmes	programme	NOUN
issue-2505	19	7	in	in	ADP
issue-2505	19	8	different	different	ADJ
issue-2505	19	9	countries	country	NOUN
issue-2505	19	10	help	help	VERB
issue-2505	19	11	to	to	PART
issue-2505	19	12	attract	attract	VERB
issue-2505	19	13	foreign	foreign	ADJ
issue-2505	19	14	tourists	tourist	NOUN
issue-2505	19	15	,	,	PUNCT
issue-2505	19	16	stimulate	stimulate	VERB
issue-2505	19	17	exports	export	NOUN
issue-2505	19	18	of	of	ADP
issue-2505	19	19	goods	good	NOUN
issue-2505	19	20	,	,	PUNCT
issue-2505	19	21	and	and	CCONJ
issue-2505	19	22	increase	increase	VERB
issue-2505	19	23	consumer	consumer	NOUN
issue-2505	19	24	spending	spending	NOUN
issue-2505	19	25	.	.	PUNCT
issue-2505	20	1	however	however	ADV
issue-2505	20	2	,	,	PUNCT
issue-2505	20	3	there	there	PRON
issue-2505	20	4	are	be	VERB
issue-2505	20	5	also	also	ADV
issue-2505	20	6	certain	certain	ADJ
issue-2505	20	7	problems	problem	NOUN
issue-2505	20	8	associated	associate	VERB
issue-2505	20	9	with	with	ADP
issue-2505	20	10	the	the	DET
issue-2505	20	11	use	use	NOUN
issue-2505	20	12	of	of	ADP
issue-2505	20	13	"	"	PUNCT
issue-2505	20	14	tax	tax	NOUN
issue-2505	20	15	free	free	ADJ
issue-2505	20	16	"	"	PUNCT
issue-2505	20	17	,	,	PUNCT
issue-2505	20	18	such	such	ADJ
issue-2505	20	19	as	as	ADP
issue-2505	20	20	loss	loss	NOUN
issue-2505	20	21	of	of	ADP
issue-2505	20	22	revenue	revenue	NOUN
issue-2505	20	23	for	for	ADP
issue-2505	20	24	the	the	DET
issue-2505	20	25	budget	budget	NOUN
issue-2505	20	26	and	and	CCONJ
issue-2505	20	27	the	the	DET
issue-2505	20	28	potential	potential	NOUN
issue-2505	20	29	for	for	ADP
issue-2505	20	30	abuse	abuse	NOUN
issue-2505	20	31	of	of	ADP
issue-2505	20	32	the	the	DET
issue-2505	20	33	system	system	NOUN
issue-2505	20	34	.	.	PUNCT
issue-2505	21	1	solving	solve	VERB
issue-2505	21	2	these	these	DET
issue-2505	21	3	problems	problem	NOUN
issue-2505	21	4	requires	require	VERB
issue-2505	21	5	careful	careful	ADJ
issue-2505	21	6	analysis	analysis	NOUN
issue-2505	21	7	and	and	CCONJ
issue-2505	21	8	implementation	implementation	NOUN
issue-2505	21	9	of	of	ADP
issue-2505	21	10	effective	effective	ADJ
issue-2505	21	11	control	control	NOUN
issue-2505	21	12	and	and	CCONJ
issue-2505	21	13	regulation	regulation	NOUN
issue-2505	21	14	measures	measure	NOUN
issue-2505	21	15	.	.	PUNCT
issue-2505	22	1	keywords	keyword	NOUN
issue-2505	22	2	:	:	PUNCT
issue-2505	22	3	security	security	NOUN
issue-2505	22	4	,	,	PUNCT
issue-2505	22	5	national	national	ADJ
issue-2505	22	6	security	security	NOUN
issue-2505	22	7	,	,	PUNCT
issue-2505	22	8	environmental	environmental	ADJ
issue-2505	22	9	security	security	NOUN
issue-2505	22	10	,	,	PUNCT
issue-2505	22	11	sanctions	sanction	NOUN
issue-2505	22	12	,	,	PUNCT
issue-2505	22	13	international	international	ADJ
issue-2505	22	14	legal	legal	ADJ
issue-2505	22	15	responsibility	responsibility	NOUN
issue-2505	22	16	.	.	PUNCT
issue-2505	23	1	jel	jel	PROPN
issue-2505	23	2	classification	classification	NOUN
issue-2505	23	3	:	:	PUNCT
issue-2505	23	4	f52	f52	NUM
issue-2505	23	5	,	,	PUNCT
issue-2505	23	6	h55	h55	PROPN
issue-2505	23	7	,	,	PUNCT
issue-2505	23	8	q50	q50	NOUN
issue-2505	23	9	,	,	PUNCT
issue-2505	23	10	f51	f51	X
issue-2505	23	11	1	1	NUM
issue-2505	23	12	.	.	PUNCT
issue-2505	23	13	introduction	introduction	NOUN
issue-2505	23	14	in	in	ADP
issue-2505	23	15	light	light	NOUN
issue-2505	23	16	of	of	ADP
issue-2505	23	17	the	the	DET
issue-2505	23	18	growing	grow	VERB
issue-2505	23	19	international	international	ADJ
issue-2505	23	20	trade	trade	NOUN
issue-2505	23	21	and	and	CCONJ
issue-2505	23	22	tourism	tourism	NOUN
issue-2505	23	23	,	,	PUNCT
issue-2505	23	24	understanding	understand	VERB
issue-2505	23	25	the	the	DET
issue-2505	23	26	effectiveness	effectiveness	NOUN
issue-2505	23	27	of	of	ADP
issue-2505	23	28	such	such	ADJ
issue-2505	23	29	systems	system	NOUN
issue-2505	23	30	and	and	CCONJ
issue-2505	23	31	their	their	PRON
issue-2505	23	32	impact	impact	NOUN
issue-2505	23	33	on	on	ADP
issue-2505	23	34	the	the	DET
issue-2505	23	35	economic	economic	ADJ
issue-2505	23	36	development	development	NOUN
issue-2505	23	37	of	of	ADP
issue-2505	23	38	countries	country	NOUN
issue-2505	23	39	is	be	AUX
issue-2505	23	40	an	an	DET
issue-2505	23	41	important	important	ADJ
issue-2505	23	42	task	task	NOUN
issue-2505	23	43	for	for	ADP
issue-2505	23	44	scientific	scientific	ADJ
issue-2505	23	45	research	research	NOUN
issue-2505	23	46	and	and	CCONJ
issue-2505	23	47	customs	custom	NOUN
issue-2505	23	48	policy	policy	NOUN
issue-2505	23	49	development	development	NOUN
issue-2505	23	50	.	.	PUNCT
issue-2505	24	1	in	in	ADP
issue-2505	24	2	this	this	DET
issue-2505	24	3	context	context	NOUN
issue-2505	24	4	,	,	PUNCT
issue-2505	24	5	the	the	DET
issue-2505	24	6	analysis	analysis	NOUN
issue-2505	24	7	of	of	ADP
issue-2505	24	8	international	international	ADJ
issue-2505	24	9	experience	experience	NOUN
issue-2505	24	10	in	in	ADP
issue-2505	24	11	the	the	DET
issue-2505	24	12	field	field	NOUN
issue-2505	24	13	of	of	ADP
issue-2505	24	14	"	"	PUNCT
issue-2505	24	15	tax	tax	NOUN
issue-2505	24	16	free	free	ADJ
issue-2505	24	17	"	"	PUNCT
issue-2505	24	18	in	in	ADP
issue-2505	24	19	customs	custom	NOUN
issue-2505	24	20	law	law	NOUN
issue-2505	24	21	,	,	PUNCT
issue-2505	24	22	as	as	ADV
issue-2505	24	23	well	well	ADV
issue-2505	24	24	as	as	ADP
issue-2505	24	25	the	the	DET
issue-2505	24	26	economic	economic	ADJ
issue-2505	24	27	consequences	consequence	NOUN
issue-2505	24	28	of	of	ADP
issue-2505	24	29	this	this	DET
issue-2505	24	30	phenomenon	phenomenon	NOUN
issue-2505	24	31	is	be	AUX
issue-2505	24	32	necessary	necessary	ADJ
issue-2505	24	33	to	to	PART
issue-2505	24	34	understand	understand	VERB
issue-2505	24	35	the	the	DET
issue-2505	24	36	best	good	ADJ
issue-2505	24	37	practices	practice	NOUN
issue-2505	24	38	and	and	CCONJ
issue-2505	24	39	opportunities	opportunity	NOUN
issue-2505	24	40	for	for	ADP
issue-2505	24	41	improvement	improvement	NOUN
issue-2505	24	42	of	of	ADP
issue-2505	24	43	domestic	domestic	ADJ
issue-2505	24	44	legislation	legislation	NOUN
issue-2505	24	45	and	and	CCONJ
issue-2505	24	46	practice	practice	NOUN
issue-2505	24	47	.	.	PUNCT
issue-2505	25	1	in	in	ADP
issue-2505	25	2	the	the	DET
issue-2505	25	3	european	european	PROPN
issue-2505	25	4	union	union	PROPN
issue-2505	25	5	,	,	PUNCT
issue-2505	25	6	the	the	DET
issue-2505	25	7	tax	tax	NOUN
issue-2505	25	8	free	free	ADJ
issue-2505	25	9	service	service	NOUN
issue-2505	25	10	allows	allow	VERB
issue-2505	25	11	foreign	foreign	ADJ
issue-2505	25	12	nationals	national	NOUN
issue-2505	25	13	to	to	PART
issue-2505	25	14	receive	receive	VERB
issue-2505	25	15	a	a	DET
issue-2505	25	16	vat	vat	NOUN
issue-2505	25	17	refund	refund	NOUN
issue-2505	25	18	on	on	ADP
issue-2505	25	19	the	the	DET
issue-2505	25	20	goods	good	NOUN
issue-2505	25	21	they	they	PRON
issue-2505	25	22	purchase	purchase	VERB
issue-2505	25	23	.	.	PUNCT
issue-2505	26	1	this	this	DET
issue-2505	26	2	service	service	NOUN
issue-2505	26	3	is	be	AUX
issue-2505	26	4	also	also	ADV
issue-2505	26	5	available	available	ADJ
issue-2505	26	6	in	in	ADP
issue-2505	26	7	many	many	ADJ
issue-2505	26	8	baltic	baltic	ADJ
issue-2505	26	9	journal	journal	NOUN
issue-2505	26	10	of	of	ADP
issue-2505	26	11	economic	economic	ADJ
issue-2505	26	12	studies	study	NOUN
issue-2505	26	13	269	269	NUM
issue-2505	26	14	vol	vol	NOUN
issue-2505	26	15	.	.	PUNCT
issue-2505	27	1	10	10	NUM
issue-2505	27	2	no	no	NOUN
issue-2505	27	3	.	.	NOUN
issue-2505	28	1	3	3	NUM
issue-2505	28	2	,	,	PUNCT
issue-2505	28	3	2024	2024	NUM
issue-2505	28	4	other	other	ADJ
issue-2505	28	5	countries	country	NOUN
issue-2505	28	6	around	around	ADP
issue-2505	28	7	the	the	DET
issue-2505	28	8	world	world	NOUN
issue-2505	28	9	,	,	PUNCT
issue-2505	28	10	and	and	CCONJ
issue-2505	28	11	the	the	DET
issue-2505	28	12	refund	refund	NOUN
issue-2505	28	13	can	can	AUX
issue-2505	28	14	range	range	VERB
issue-2505	28	15	from	from	ADP
issue-2505	28	16	4	4	NUM
issue-2505	28	17	%	%	NOUN
issue-2505	28	18	to	to	PART
issue-2505	28	19	27	27	NUM
issue-2505	28	20	%	%	NOUN
issue-2505	28	21	of	of	ADP
issue-2505	28	22	the	the	DET
issue-2505	28	23	purchase	purchase	NOUN
issue-2505	28	24	price	price	NOUN
issue-2505	28	25	,	,	PUNCT
issue-2505	28	26	depending	depend	VERB
issue-2505	28	27	on	on	ADP
issue-2505	28	28	the	the	DET
issue-2505	28	29	vat	vat	NOUN
issue-2505	28	30	level	level	NOUN
issue-2505	28	31	in	in	ADP
issue-2505	28	32	the	the	DET
issue-2505	28	33	country	country	NOUN
issue-2505	28	34	where	where	SCONJ
issue-2505	28	35	the	the	DET
issue-2505	28	36	purchase	purchase	NOUN
issue-2505	28	37	was	be	AUX
issue-2505	28	38	made	make	VERB
issue-2505	28	39	.	.	PUNCT
issue-2505	29	1	however	however	ADV
issue-2505	29	2	,	,	PUNCT
issue-2505	29	3	the	the	DET
issue-2505	29	4	use	use	NOUN
issue-2505	29	5	of	of	ADP
issue-2505	29	6	this	this	DET
issue-2505	29	7	service	service	NOUN
issue-2505	29	8	is	be	AUX
issue-2505	29	9	still	still	ADV
issue-2505	29	10	avoided	avoid	VERB
issue-2505	29	11	due	due	ADP
issue-2505	29	12	to	to	ADP
issue-2505	29	13	its	its	PRON
issue-2505	29	14	complexity	complexity	NOUN
issue-2505	29	15	and	and	CCONJ
issue-2505	29	16	length	length	NOUN
issue-2505	29	17	.	.	PUNCT
issue-2505	30	1	it	it	PRON
issue-2505	30	2	is	be	AUX
issue-2505	30	3	important	important	ADJ
issue-2505	30	4	to	to	PART
issue-2505	30	5	note	note	VERB
issue-2505	30	6	that	that	SCONJ
issue-2505	30	7	there	there	PRON
issue-2505	30	8	is	be	VERB
issue-2505	30	9	currently	currently	ADV
issue-2505	30	10	no	no	DET
issue-2505	30	11	comprehensive	comprehensive	ADJ
issue-2505	30	12	research	research	NOUN
issue-2505	30	13	on	on	ADP
issue-2505	30	14	the	the	DET
issue-2505	30	15	specifics	specific	NOUN
issue-2505	30	16	of	of	ADP
issue-2505	30	17	vat	vat	NOUN
issue-2505	30	18	refunds	refund	NOUN
issue-2505	30	19	through	through	ADP
issue-2505	30	20	the	the	DET
issue-2505	30	21	tax	tax	NOUN
issue-2505	30	22	free	free	ADJ
issue-2505	30	23	service	service	NOUN
issue-2505	30	24	in	in	ADP
issue-2505	30	25	the	the	DET
issue-2505	30	26	leading	lead	VERB
issue-2505	30	27	countries	country	NOUN
issue-2505	30	28	of	of	ADP
issue-2505	30	29	the	the	DET
issue-2505	30	30	world	world	NOUN
issue-2505	30	31	and	and	CCONJ
issue-2505	30	32	in	in	ADP
issue-2505	30	33	ukraine	ukraine	NOUN
issue-2505	30	34	,	,	PUNCT
issue-2505	30	35	which	which	PRON
issue-2505	30	36	necessitates	necessitate	VERB
issue-2505	30	37	this	this	DET
issue-2505	30	38	study	study	NOUN
issue-2505	30	39	.	.	PUNCT
issue-2505	31	1	research	research	NOUN
issue-2505	31	2	object	object	NOUN
issue-2505	31	3	.	.	PUNCT
issue-2505	32	1	the	the	DET
issue-2505	32	2	object	object	NOUN
issue-2505	32	3	of	of	ADP
issue-2505	32	4	the	the	DET
issue-2505	32	5	study	study	NOUN
issue-2505	32	6	is	be	AUX
issue-2505	32	7	the	the	DET
issue-2505	32	8	system	system	NOUN
issue-2505	32	9	of	of	ADP
issue-2505	32	10	value	value	NOUN
issue-2505	32	11	added	add	VERB
issue-2505	32	12	tax	tax	NOUN
issue-2505	32	13	(	(	PUNCT
issue-2505	32	14	vat	vat	NOUN
issue-2505	32	15	)	)	PUNCT
issue-2505	32	16	refunds	refund	NOUN
issue-2505	32	17	to	to	ADP
issue-2505	32	18	foreign	foreign	ADJ
issue-2505	32	19	citizens	citizen	NOUN
issue-2505	32	20	who	who	PRON
issue-2505	32	21	purchase	purchase	VERB
issue-2505	32	22	goods	good	NOUN
issue-2505	32	23	in	in	ADP
issue-2505	32	24	the	the	DET
issue-2505	32	25	country	country	NOUN
issue-2505	32	26	and	and	CCONJ
issue-2505	32	27	subsequently	subsequently	ADV
issue-2505	32	28	export	export	VERB
issue-2505	32	29	them	they	PRON
issue-2505	32	30	abroad	abroad	ADV
issue-2505	32	31	.	.	PUNCT
issue-2505	33	1	research	research	NOUN
issue-2505	33	2	subject	subject	NOUN
issue-2505	33	3	.	.	PUNCT
issue-2505	34	1	the	the	DET
issue-2505	34	2	subject	subject	NOUN
issue-2505	34	3	of	of	ADP
issue-2505	34	4	the	the	DET
issue-2505	34	5	study	study	NOUN
issue-2505	34	6	is	be	AUX
issue-2505	34	7	the	the	DET
issue-2505	34	8	international	international	ADJ
issue-2505	34	9	experience	experience	NOUN
issue-2505	34	10	of	of	ADP
issue-2505	34	11	using	use	VERB
issue-2505	34	12	such	such	DET
issue-2505	34	13	a	a	DET
issue-2505	34	14	system	system	NOUN
issue-2505	34	15	,	,	PUNCT
issue-2505	34	16	including	include	VERB
issue-2505	34	17	different	different	ADJ
issue-2505	34	18	approaches	approach	NOUN
issue-2505	34	19	,	,	PUNCT
issue-2505	34	20	legal	legal	ADJ
issue-2505	34	21	norms	norm	NOUN
issue-2505	34	22	,	,	PUNCT
issue-2505	34	23	application	application	NOUN
issue-2505	34	24	practices	practice	NOUN
issue-2505	34	25	and	and	CCONJ
issue-2505	34	26	effectiveness	effectiveness	NOUN
issue-2505	34	27	of	of	ADP
issue-2505	34	28	such	such	ADJ
issue-2505	34	29	programmes	programme	NOUN
issue-2505	34	30	in	in	ADP
issue-2505	34	31	different	different	ADJ
issue-2505	34	32	countries	country	NOUN
issue-2505	34	33	,	,	PUNCT
issue-2505	34	34	as	as	ADV
issue-2505	34	35	well	well	ADV
issue-2505	34	36	as	as	ADP
issue-2505	34	37	an	an	DET
issue-2505	34	38	analysis	analysis	NOUN
issue-2505	34	39	of	of	ADP
issue-2505	34	40	the	the	DET
issue-2505	34	41	economic	economic	ADJ
issue-2505	34	42	consequences	consequence	NOUN
issue-2505	34	43	.	.	PUNCT
issue-2505	35	1	the	the	DET
issue-2505	35	2	analysis	analysis	NOUN
issue-2505	35	3	also	also	ADV
issue-2505	35	4	includes	include	VERB
issue-2505	35	5	opportunities	opportunity	NOUN
issue-2505	35	6	to	to	PART
issue-2505	35	7	improve	improve	VERB
issue-2505	35	8	domestic	domestic	ADJ
issue-2505	35	9	legislation	legislation	NOUN
issue-2505	35	10	and	and	CCONJ
issue-2505	35	11	practice	practice	NOUN
issue-2505	35	12	based	base	VERB
issue-2505	35	13	on	on	ADP
issue-2505	35	14	international	international	ADJ
issue-2505	35	15	experience	experience	NOUN
issue-2505	35	16	.	.	PUNCT
issue-2505	36	1	the	the	DET
issue-2505	36	2	main	main	ADJ
issue-2505	36	3	objective	objective	NOUN
issue-2505	36	4	of	of	ADP
issue-2505	36	5	the	the	DET
issue-2505	36	6	study	study	NOUN
issue-2505	36	7	is	be	AUX
issue-2505	36	8	to	to	PART
issue-2505	36	9	analyse	analyse	VERB
issue-2505	36	10	the	the	DET
issue-2505	36	11	international	international	ADJ
issue-2505	36	12	experience	experience	NOUN
issue-2505	36	13	of	of	ADP
issue-2505	36	14	applying	apply	VERB
issue-2505	36	15	the	the	DET
issue-2505	36	16	vat	vat	NOUN
issue-2505	36	17	refund	refund	NOUN
issue-2505	36	18	system	system	NOUN
issue-2505	36	19	for	for	ADP
issue-2505	36	20	foreign	foreign	ADJ
issue-2505	36	21	citizens	citizen	NOUN
issue-2505	36	22	,	,	PUNCT
issue-2505	36	23	known	know	VERB
issue-2505	36	24	as	as	ADP
issue-2505	36	25	"	"	PUNCT
issue-2505	36	26	tax	tax	NOUN
issue-2505	36	27	free	free	ADJ
issue-2505	36	28	"	"	PUNCT
issue-2505	36	29	,	,	PUNCT
issue-2505	36	30	in	in	ADP
issue-2505	36	31	different	different	ADJ
issue-2505	36	32	countries	country	NOUN
issue-2505	36	33	.	.	PUNCT
issue-2505	37	1	specifically	specifically	ADV
issue-2505	37	2	:	:	PUNCT
issue-2505	37	3	–	–	PUNCT
issue-2505	37	4	review	review	NOUN
issue-2505	37	5	and	and	CCONJ
issue-2505	37	6	analyse	analyse	VERB
issue-2505	37	7	the	the	DET
issue-2505	37	8	regulatory	regulatory	ADJ
issue-2505	37	9	framework	framework	NOUN
issue-2505	37	10	related	relate	VERB
issue-2505	37	11	to	to	ADP
issue-2505	37	12	tax	tax	NOUN
issue-2505	37	13	free	free	ADJ
issue-2505	37	14	programmes	programme	NOUN
issue-2505	37	15	in	in	ADP
issue-2505	37	16	different	different	ADJ
issue-2505	37	17	countries	country	NOUN
issue-2505	37	18	and	and	CCONJ
issue-2505	37	19	determine	determine	VERB
issue-2505	37	20	the	the	DET
issue-2505	37	21	effectiveness	effectiveness	NOUN
issue-2505	37	22	of	of	ADP
issue-2505	37	23	such	such	ADJ
issue-2505	37	24	programmes	programme	NOUN
issue-2505	37	25	.	.	PUNCT
issue-2505	38	1	–	–	PUNCT
issue-2505	38	2	identification	identification	NOUN
issue-2505	38	3	of	of	ADP
issue-2505	38	4	the	the	DET
issue-2505	38	5	advantages	advantage	NOUN
issue-2505	38	6	and	and	CCONJ
issue-2505	38	7	disadvantages	disadvantage	NOUN
issue-2505	38	8	of	of	ADP
issue-2505	38	9	the	the	DET
issue-2505	38	10	"	"	PUNCT
issue-2505	38	11	tax	tax	NOUN
issue-2505	38	12	free	free	ADJ
issue-2505	38	13	"	"	PUNCT
issue-2505	38	14	system	system	NOUN
issue-2505	38	15	for	for	ADP
issue-2505	38	16	foreign	foreign	ADJ
issue-2505	38	17	citizens	citizen	NOUN
issue-2505	38	18	and	and	CCONJ
issue-2505	38	19	the	the	DET
issue-2505	38	20	country	country	NOUN
issue-2505	38	21	's	's	PART
issue-2505	38	22	economy	economy	NOUN
issue-2505	38	23	(	(	PUNCT
issue-2505	38	24	determination	determination	NOUN
issue-2505	38	25	of	of	ADP
issue-2505	38	26	economic	economic	ADJ
issue-2505	38	27	consequences	consequence	NOUN
issue-2505	38	28	)	)	PUNCT
issue-2505	38	29	.	.	PUNCT
issue-2505	39	1	–	–	PUNCT
issue-2505	39	2	identify	identify	VERB
issue-2505	39	3	the	the	DET
issue-2505	39	4	prospects	prospect	NOUN
issue-2505	39	5	for	for	ADP
issue-2505	39	6	the	the	DET
issue-2505	39	7	development	development	NOUN
issue-2505	39	8	of	of	ADP
issue-2505	39	9	the	the	DET
issue-2505	39	10	"	"	PUNCT
issue-2505	39	11	tax	tax	NOUN
issue-2505	39	12	free	free	ADJ
issue-2505	39	13	"	"	PUNCT
issue-2505	39	14	system	system	NOUN
issue-2505	39	15	in	in	ADP
issue-2505	39	16	ukraine	ukraine	NOUN
issue-2505	39	17	and	and	CCONJ
issue-2505	39	18	provide	provide	VERB
issue-2505	39	19	recommendations	recommendation	NOUN
issue-2505	39	20	for	for	ADP
issue-2505	39	21	its	its	PRON
issue-2505	39	22	further	further	ADJ
issue-2505	39	23	improvement	improvement	NOUN
issue-2505	39	24	.	.	PUNCT
issue-2505	40	1	with	with	ADP
issue-2505	40	2	regard	regard	NOUN
issue-2505	40	3	to	to	ADP
issue-2505	40	4	specialised	specialise	VERB
issue-2505	40	5	terminology	terminology	NOUN
issue-2505	40	6	,	,	PUNCT
issue-2505	40	7	the	the	DET
issue-2505	40	8	following	follow	VERB
issue-2505	40	9	definitions	definition	NOUN
issue-2505	40	10	of	of	ADP
issue-2505	40	11	key	key	ADJ
issue-2505	40	12	concepts	concept	NOUN
issue-2505	40	13	should	should	AUX
issue-2505	40	14	be	be	AUX
issue-2505	40	15	noted	note	VERB
issue-2505	40	16	:	:	PUNCT
issue-2505	40	17	in	in	ADP
issue-2505	40	18	the	the	DET
issue-2505	40	19	context	context	NOUN
issue-2505	40	20	of	of	ADP
issue-2505	40	21	customs	custom	NOUN
issue-2505	40	22	law	law	NOUN
issue-2505	40	23	,	,	PUNCT
issue-2505	40	24	the	the	DET
issue-2505	40	25	term	term	NOUN
issue-2505	40	26	"	"	PUNCT
issue-2505	40	27	tax	tax	NOUN
issue-2505	40	28	free	free	ADJ
issue-2505	40	29	"	"	PUNCT
issue-2505	40	30	is	be	AUX
issue-2505	40	31	of	of	ADP
issue-2505	40	32	significant	significant	ADJ
issue-2505	40	33	importance	importance	NOUN
issue-2505	40	34	,	,	PUNCT
issue-2505	40	35	as	as	SCONJ
issue-2505	40	36	it	it	PRON
issue-2505	40	37	denotes	denote	VERB
issue-2505	40	38	exemption	exemption	NOUN
issue-2505	40	39	from	from	ADP
issue-2505	40	40	customs	custom	NOUN
issue-2505	40	41	duty	duty	NOUN
issue-2505	40	42	on	on	ADP
issue-2505	40	43	specific	specific	ADJ
issue-2505	40	44	goods	good	NOUN
issue-2505	40	45	that	that	PRON
issue-2505	40	46	are	be	AUX
issue-2505	40	47	imported	import	VERB
issue-2505	40	48	or	or	CCONJ
issue-2505	40	49	exported	export	VERB
issue-2505	40	50	across	across	ADP
issue-2505	40	51	the	the	DET
issue-2505	40	52	customs	custom	NOUN
issue-2505	40	53	border	border	NOUN
issue-2505	40	54	.	.	PUNCT
issue-2505	41	1	this	this	DET
issue-2505	41	2	mechanism	mechanism	NOUN
issue-2505	41	3	is	be	AUX
issue-2505	41	4	employed	employ	VERB
issue-2505	41	5	to	to	PART
issue-2505	41	6	facilitate	facilitate	VERB
issue-2505	41	7	international	international	ADJ
issue-2505	41	8	trade	trade	NOUN
issue-2505	41	9	,	,	PUNCT
issue-2505	41	10	tourism	tourism	NOUN
issue-2505	41	11	,	,	PUNCT
issue-2505	41	12	and	and	CCONJ
issue-2505	41	13	investment	investment	NOUN
issue-2505	41	14	,	,	PUNCT
issue-2505	41	15	as	as	ADV
issue-2505	41	16	well	well	ADV
issue-2505	41	17	as	as	ADP
issue-2505	41	18	to	to	PART
issue-2505	41	19	bolster	bolster	VERB
issue-2505	41	20	specific	specific	ADJ
issue-2505	41	21	economic	economic	ADJ
issue-2505	41	22	sectors	sector	NOUN
issue-2505	41	23	(	(	PUNCT
issue-2505	41	24	jakobsson	jakobsson	PROPN
issue-2505	41	25	,	,	PUNCT
issue-2505	41	26	stepanenko	stepanenko	PROPN
issue-2505	41	27	,	,	PUNCT
issue-2505	41	28	&	&	CCONJ
issue-2505	41	29	verovkin	verovkin	PROPN
issue-2505	41	30	,	,	PUNCT
issue-2505	41	31	2021	2021	NUM
issue-2505	41	32	)	)	PUNCT
issue-2505	41	33	.	.	PUNCT
issue-2505	42	1	the	the	DET
issue-2505	42	2	concept	concept	NOUN
issue-2505	42	3	of	of	ADP
issue-2505	42	4	national	national	ADJ
issue-2505	42	5	security	security	NOUN
issue-2505	42	6	is	be	AUX
issue-2505	42	7	defined	define	VERB
issue-2505	42	8	as	as	ADP
issue-2505	42	9	the	the	DET
issue-2505	42	10	stability	stability	NOUN
issue-2505	42	11	,	,	PUNCT
issue-2505	42	12	safety	safety	NOUN
issue-2505	42	13	,	,	PUNCT
issue-2505	42	14	and	and	CCONJ
issue-2505	42	15	protection	protection	NOUN
issue-2505	42	16	of	of	ADP
issue-2505	42	17	a	a	DET
issue-2505	42	18	country	country	NOUN
issue-2505	42	19	from	from	ADP
issue-2505	42	20	potential	potential	ADJ
issue-2505	42	21	threats	threat	NOUN
issue-2505	42	22	,	,	PUNCT
issue-2505	42	23	both	both	CCONJ
issue-2505	42	24	internal	internal	ADJ
issue-2505	42	25	and	and	CCONJ
issue-2505	42	26	external	external	ADJ
issue-2505	42	27	.	.	PUNCT
issue-2505	43	1	such	such	ADJ
issue-2505	43	2	measures	measure	NOUN
issue-2505	43	3	are	be	AUX
issue-2505	43	4	implemented	implement	VERB
issue-2505	43	5	across	across	ADP
issue-2505	43	6	a	a	DET
issue-2505	43	7	range	range	NOUN
issue-2505	43	8	of	of	ADP
issue-2505	43	9	domains	domain	NOUN
issue-2505	43	10	,	,	PUNCT
issue-2505	43	11	including	include	VERB
issue-2505	43	12	the	the	DET
issue-2505	43	13	economic	economic	ADJ
issue-2505	43	14	,	,	PUNCT
issue-2505	43	15	political	political	ADJ
issue-2505	43	16	,	,	PUNCT
issue-2505	43	17	social	social	ADJ
issue-2505	43	18	,	,	PUNCT
issue-2505	43	19	and	and	CCONJ
issue-2505	43	20	military	military	ADJ
issue-2505	43	21	spheres	sphere	NOUN
issue-2505	43	22	,	,	PUNCT
issue-2505	43	23	with	with	ADP
issue-2505	43	24	the	the	DET
issue-2505	43	25	objective	objective	NOUN
issue-2505	43	26	of	of	ADP
issue-2505	43	27	preventing	prevent	VERB
issue-2505	43	28	and	and	CCONJ
issue-2505	43	29	countering	counter	VERB
issue-2505	43	30	threats	threat	NOUN
issue-2505	43	31	to	to	ADP
issue-2505	43	32	national	national	ADJ
issue-2505	43	33	security	security	NOUN
issue-2505	43	34	(	(	PUNCT
issue-2505	43	35	jakobsson	jakobsson	PROPN
issue-2505	43	36	,	,	PUNCT
issue-2505	43	37	stepanenko	stepanenko	PROPN
issue-2505	43	38	,	,	PUNCT
issue-2505	43	39	&	&	CCONJ
issue-2505	43	40	verovkin	verovkin	PROPN
issue-2505	43	41	,	,	PUNCT
issue-2505	43	42	2021	2021	NUM
issue-2505	43	43	)	)	PUNCT
issue-2505	43	44	.	.	PUNCT
issue-2505	44	1	environmental	environmental	ADJ
issue-2505	44	2	security	security	NOUN
issue-2505	44	3	can	can	AUX
issue-2505	44	4	be	be	AUX
issue-2505	44	5	defined	define	VERB
issue-2505	44	6	as	as	ADP
issue-2505	44	7	a	a	DET
issue-2505	44	8	state	state	NOUN
issue-2505	44	9	in	in	ADP
issue-2505	44	10	which	which	PRON
issue-2505	44	11	natural	natural	ADJ
issue-2505	44	12	resources	resource	NOUN
issue-2505	44	13	and	and	CCONJ
issue-2505	44	14	ecosystems	ecosystem	NOUN
issue-2505	44	15	are	be	AUX
issue-2505	44	16	provided	provide	VERB
issue-2505	44	17	with	with	ADP
issue-2505	44	18	measures	measure	NOUN
issue-2505	44	19	aimed	aim	VERB
issue-2505	44	20	at	at	ADP
issue-2505	44	21	their	their	PRON
issue-2505	44	22	preservation	preservation	NOUN
issue-2505	44	23	and	and	CCONJ
issue-2505	44	24	restoration	restoration	NOUN
issue-2505	44	25	.	.	PUNCT
issue-2505	45	1	the	the	DET
issue-2505	45	2	concept	concept	NOUN
issue-2505	45	3	of	of	ADP
issue-2505	45	4	environmental	environmental	ADJ
issue-2505	45	5	security	security	NOUN
issue-2505	45	6	entails	entail	VERB
issue-2505	45	7	the	the	DET
issue-2505	45	8	balanced	balanced	ADJ
issue-2505	45	9	utilisation	utilisation	NOUN
issue-2505	45	10	of	of	ADP
issue-2505	45	11	resources	resource	NOUN
issue-2505	45	12	and	and	CCONJ
issue-2505	45	13	the	the	DET
issue-2505	45	14	minimisation	minimisation	NOUN
issue-2505	45	15	of	of	ADP
issue-2505	45	16	detrimental	detrimental	ADJ
issue-2505	45	17	effects	effect	NOUN
issue-2505	45	18	on	on	ADP
issue-2505	45	19	the	the	DET
issue-2505	45	20	natural	natural	ADJ
issue-2505	45	21	environment	environment	NOUN
issue-2505	45	22	(	(	PUNCT
issue-2505	45	23	jakobsson	jakobsson	NOUN
issue-2505	45	24	,	,	PUNCT
issue-2505	45	25	stepanenko	stepanenko	PROPN
issue-2505	45	26	&	&	CCONJ
issue-2505	45	27	verovkin	verovkin	PROPN
issue-2505	45	28	,	,	PUNCT
issue-2505	45	29	2021	2021	NUM
issue-2505	45	30	)	)	PUNCT
issue-2505	45	31	.	.	PUNCT
issue-2505	46	1	sanctions	sanction	NOUN
issue-2505	46	2	are	be	AUX
issue-2505	46	3	measures	measure	NOUN
issue-2505	46	4	taken	take	VERB
issue-2505	46	5	by	by	ADP
issue-2505	46	6	one	one	NUM
issue-2505	46	7	country	country	NOUN
issue-2505	46	8	or	or	CCONJ
issue-2505	46	9	international	international	ADJ
issue-2505	46	10	organisation	organisation	NOUN
issue-2505	46	11	that	that	PRON
issue-2505	46	12	involve	involve	VERB
issue-2505	46	13	restrictions	restriction	NOUN
issue-2505	46	14	or	or	CCONJ
issue-2505	46	15	bans	ban	NOUN
issue-2505	46	16	on	on	ADP
issue-2505	46	17	trade	trade	NOUN
issue-2505	46	18	,	,	PUNCT
issue-2505	46	19	financial	financial	ADJ
issue-2505	46	20	transactions	transaction	NOUN
issue-2505	46	21	,	,	PUNCT
issue-2505	46	22	or	or	CCONJ
issue-2505	46	23	other	other	ADJ
issue-2505	46	24	interactions	interaction	NOUN
issue-2505	46	25	with	with	ADP
issue-2505	46	26	other	other	ADJ
issue-2505	46	27	countries	country	NOUN
issue-2505	46	28	or	or	CCONJ
issue-2505	46	29	their	their	PRON
issue-2505	46	30	citizens	citizen	NOUN
issue-2505	46	31	(	(	PUNCT
issue-2505	46	32	jakobsson	jakobsson	PROPN
issue-2505	46	33	,	,	PUNCT
issue-2505	46	34	stepanenko	stepanenko	PROPN
issue-2505	46	35	,	,	PUNCT
issue-2505	46	36	&	&	CCONJ
issue-2505	46	37	verovkin	verovkin	PROPN
issue-2505	46	38	,	,	PUNCT
issue-2505	46	39	2021	2021	NUM
issue-2505	46	40	)	)	PUNCT
issue-2505	46	41	.	.	PUNCT
issue-2505	47	1	the	the	DET
issue-2505	47	2	principle	principle	NOUN
issue-2505	47	3	of	of	ADP
issue-2505	47	4	international	international	ADJ
issue-2505	47	5	legal	legal	ADJ
issue-2505	47	6	responsibility	responsibility	NOUN
issue-2505	47	7	establishes	establish	VERB
issue-2505	47	8	the	the	DET
issue-2505	47	9	obligation	obligation	NOUN
issue-2505	47	10	of	of	ADP
issue-2505	47	11	states	state	NOUN
issue-2505	47	12	to	to	PART
issue-2505	47	13	adhere	adhere	VERB
issue-2505	47	14	to	to	ADP
issue-2505	47	15	international	international	ADJ
issue-2505	47	16	law	law	NOUN
issue-2505	47	17	and	and	CCONJ
issue-2505	47	18	to	to	PART
issue-2505	47	19	be	be	AUX
issue-2505	47	20	held	hold	VERB
issue-2505	47	21	accountable	accountable	ADJ
issue-2505	47	22	for	for	ADP
issue-2505	47	23	violations	violation	NOUN
issue-2505	47	24	of	of	ADP
issue-2505	47	25	these	these	DET
issue-2505	47	26	norms	norm	NOUN
issue-2505	47	27	.	.	PUNCT
issue-2505	48	1	this	this	PRON
issue-2505	48	2	implies	imply	VERB
issue-2505	48	3	that	that	SCONJ
issue-2505	48	4	states	state	NOUN
issue-2505	48	5	can	can	AUX
issue-2505	48	6	be	be	AUX
issue-2505	48	7	held	hold	VERB
issue-2505	48	8	accountable	accountable	ADJ
issue-2505	48	9	for	for	ADP
issue-2505	48	10	their	their	PRON
issue-2505	48	11	actions	action	NOUN
issue-2505	48	12	or	or	CCONJ
issue-2505	48	13	inactions	inaction	NOUN
issue-2505	48	14	in	in	ADP
issue-2505	48	15	the	the	DET
issue-2505	48	16	event	event	NOUN
issue-2505	48	17	of	of	ADP
issue-2505	48	18	a	a	DET
issue-2505	48	19	violation	violation	NOUN
issue-2505	48	20	of	of	ADP
issue-2505	48	21	international	international	ADJ
issue-2505	48	22	law	law	NOUN
issue-2505	48	23	(	(	PUNCT
issue-2505	48	24	jakobsson	jakobsson	PROPN
issue-2505	48	25	,	,	PUNCT
issue-2505	48	26	stepanenko	stepanenko	PROPN
issue-2505	48	27	,	,	PUNCT
issue-2505	48	28	verovkin	verovkin	NOUN
issue-2505	48	29	,	,	PUNCT
issue-2505	48	30	2021	2021	NUM
issue-2505	48	31	)	)	PUNCT
issue-2505	48	32	.	.	PUNCT
issue-2505	49	1	the	the	DET
issue-2505	49	2	vat	vat	NOUN
issue-2505	49	3	(	(	PUNCT
issue-2505	49	4	value	value	NOUN
issue-2505	49	5	added	add	VERB
issue-2505	49	6	tax	tax	NOUN
issue-2505	49	7	)	)	PUNCT
issue-2505	49	8	is	be	AUX
issue-2505	49	9	a	a	DET
issue-2505	49	10	mandatory	mandatory	ADJ
issue-2505	49	11	tax	tax	NOUN
issue-2505	49	12	levied	levy	VERB
issue-2505	49	13	on	on	ADP
issue-2505	49	14	the	the	DET
issue-2505	49	15	turnover	turnover	NOUN
issue-2505	49	16	of	of	ADP
issue-2505	49	17	goods	good	NOUN
issue-2505	49	18	and	and	CCONJ
issue-2505	49	19	services	service	NOUN
issue-2505	49	20	in	in	ADP
issue-2505	49	21	ukraine	ukraine	PROPN
issue-2505	49	22	(	(	PUNCT
issue-2505	49	23	the	the	DET
issue-2505	49	24	law	law	NOUN
issue-2505	49	25	no	no	NOUN
issue-2505	49	26	.	.	PUNCT
issue-2505	50	1	2755	2755	NUM
issue-2505	50	2	-	-	SYM
issue-2505	50	3	vi	vi	NOUN
issue-2505	50	4	,	,	PUNCT
issue-2505	50	5	2010	2010	NUM
issue-2505	50	6	)	)	PUNCT
issue-2505	50	7	.	.	PUNCT
issue-2505	51	1	2	2	X
issue-2505	51	2	.	.	X
issue-2505	51	3	methodology	methodology	NOUN
issue-2505	51	4	in	in	ADP
issue-2505	51	5	the	the	DET
issue-2505	51	6	course	course	NOUN
issue-2505	51	7	of	of	ADP
issue-2505	51	8	the	the	DET
issue-2505	51	9	study	study	NOUN
issue-2505	51	10	of	of	ADP
issue-2505	51	11	the	the	DET
issue-2505	51	12	international	international	ADJ
issue-2505	51	13	experience	experience	NOUN
issue-2505	51	14	of	of	ADP
issue-2505	51	15	applying	apply	VERB
issue-2505	51	16	"	"	PUNCT
issue-2505	51	17	tax	tax	NOUN
issue-2505	51	18	free	free	ADJ
issue-2505	51	19	"	"	PUNCT
issue-2505	51	20	in	in	ADP
issue-2505	51	21	customs	custom	NOUN
issue-2505	51	22	law	law	NOUN
issue-2505	51	23	,	,	PUNCT
issue-2505	51	24	the	the	DET
issue-2505	51	25	authors	author	NOUN
issue-2505	51	26	used	use	VERB
issue-2505	51	27	such	such	ADJ
issue-2505	51	28	methods	method	NOUN
issue-2505	51	29	as	as	ADP
issue-2505	51	30	comparative	comparative	ADJ
issue-2505	51	31	analysis	analysis	NOUN
issue-2505	51	32	,	,	PUNCT
issue-2505	51	33	forecasting	forecasting	NOUN
issue-2505	51	34	,	,	PUNCT
issue-2505	51	35	logical	logical	ADJ
issue-2505	51	36	methods	method	NOUN
issue-2505	51	37	and	and	CCONJ
issue-2505	51	38	case	case	NOUN
issue-2505	51	39	studies	study	NOUN
issue-2505	51	40	.	.	PUNCT
issue-2505	52	1	the	the	DET
issue-2505	52	2	comparative	comparative	ADJ
issue-2505	52	3	analysis	analysis	NOUN
issue-2505	52	4	method	method	NOUN
issue-2505	52	5	,	,	PUNCT
issue-2505	52	6	as	as	SCONJ
issue-2505	52	7	employed	employ	VERB
issue-2505	52	8	in	in	ADP
issue-2505	52	9	the	the	DET
issue-2505	52	10	context	context	NOUN
issue-2505	52	11	of	of	ADP
issue-2505	52	12	the	the	DET
issue-2505	52	13	"	"	PUNCT
issue-2505	52	14	tax	tax	NOUN
issue-2505	52	15	free	free	ADJ
issue-2505	52	16	"	"	PUNCT
issue-2505	52	17	study	study	NOUN
issue-2505	52	18	in	in	ADP
issue-2505	52	19	customs	custom	NOUN
issue-2505	52	20	law	law	NOUN
issue-2505	52	21	,	,	PUNCT
issue-2505	52	22	permits	permit	VERB
issue-2505	52	23	the	the	DET
issue-2505	52	24	comparison	comparison	NOUN
issue-2505	52	25	of	of	ADP
issue-2505	52	26	the	the	DET
issue-2505	52	27	approaches	approach	NOUN
issue-2505	52	28	of	of	ADP
issue-2505	52	29	different	different	ADJ
issue-2505	52	30	countries	country	NOUN
issue-2505	52	31	to	to	ADP
issue-2505	52	32	this	this	DET
issue-2505	52	33	concept	concept	NOUN
issue-2505	52	34	.	.	PUNCT
issue-2505	53	1	specifically	specifically	ADV
issue-2505	53	2	,	,	PUNCT
issue-2505	53	3	this	this	DET
issue-2505	53	4	method	method	NOUN
issue-2505	53	5	was	be	AUX
issue-2505	53	6	employed	employ	VERB
issue-2505	53	7	to	to	PART
issue-2505	53	8	identify	identify	VERB
issue-2505	53	9	countries	country	NOUN
issue-2505	53	10	that	that	PRON
issue-2505	53	11	apply	apply	VERB
issue-2505	53	12	the	the	DET
issue-2505	53	13	"	"	PUNCT
issue-2505	53	14	tax	tax	NOUN
issue-2505	53	15	free	free	ADJ
issue-2505	53	16	"	"	PUNCT
issue-2505	53	17	concept	concept	NOUN
issue-2505	53	18	in	in	ADP
issue-2505	53	19	customs	custom	NOUN
issue-2505	53	20	law	law	NOUN
issue-2505	53	21	.	.	PUNCT
issue-2505	54	1	the	the	DET
issue-2505	54	2	parameters	parameter	NOUN
issue-2505	54	3	for	for	ADP
issue-2505	54	4	comparison	comparison	NOUN
issue-2505	54	5	were	be	AUX
issue-2505	54	6	then	then	ADV
issue-2505	54	7	determined	determine	VERB
issue-2505	54	8	,	,	PUNCT
issue-2505	54	9	namely	namely	ADV
issue-2505	54	10	the	the	DET
issue-2505	54	11	legal	legal	ADJ
issue-2505	54	12	norms	norm	NOUN
issue-2505	54	13	regulating	regulate	VERB
issue-2505	54	14	"	"	PUNCT
issue-2505	54	15	tax	tax	NOUN
issue-2505	54	16	free	free	ADJ
issue-2505	54	17	"	"	PUNCT
issue-2505	54	18	and	and	CCONJ
issue-2505	54	19	the	the	DET
issue-2505	54	20	procedures	procedure	NOUN
issue-2505	54	21	for	for	ADP
issue-2505	54	22	obtaining	obtain	VERB
issue-2505	54	23	tax	tax	NOUN
issue-2505	54	24	benefits	benefit	NOUN
issue-2505	54	25	.	.	PUNCT
issue-2505	55	1	the	the	DET
issue-2505	55	2	selected	select	VERB
issue-2505	55	3	countries	country	NOUN
issue-2505	55	4	were	be	AUX
issue-2505	55	5	then	then	ADV
issue-2505	55	6	analysed	analyse	VERB
issue-2505	55	7	,	,	PUNCT
issue-2505	55	8	and	and	CCONJ
issue-2505	55	9	the	the	DET
issue-2505	55	10	collected	collect	VERB
issue-2505	55	11	data	datum	NOUN
issue-2505	55	12	were	be	AUX
issue-2505	55	13	compared	compare	VERB
issue-2505	55	14	based	base	VERB
issue-2505	55	15	on	on	ADP
issue-2505	55	16	the	the	DET
issue-2505	55	17	selected	select	VERB
issue-2505	55	18	parameters	parameter	NOUN
issue-2505	55	19	between	between	ADP
issue-2505	55	20	different	different	ADJ
issue-2505	55	21	countries	country	NOUN
issue-2505	55	22	.	.	PUNCT
issue-2505	56	1	this	this	PRON
issue-2505	56	2	allowed	allow	VERB
issue-2505	56	3	for	for	ADP
issue-2505	56	4	the	the	DET
issue-2505	56	5	identification	identification	NOUN
issue-2505	56	6	of	of	ADP
issue-2505	56	7	common	common	ADJ
issue-2505	56	8	aspects	aspect	NOUN
issue-2505	56	9	and	and	CCONJ
issue-2505	56	10	differences	difference	NOUN
issue-2505	56	11	in	in	ADP
issue-2505	56	12	their	their	PRON
issue-2505	56	13	"	"	PUNCT
issue-2505	56	14	tax	tax	NOUN
issue-2505	56	15	free	free	ADJ
issue-2505	56	16	"	"	PUNCT
issue-2505	56	17	systems	system	NOUN
issue-2505	56	18	.	.	PUNCT
issue-2505	57	1	the	the	DET
issue-2505	57	2	method	method	NOUN
issue-2505	57	3	of	of	ADP
issue-2505	57	4	comparative	comparative	ADJ
issue-2505	57	5	analysis	analysis	NOUN
issue-2505	57	6	allowed	allow	VERB
issue-2505	57	7	to	to	PART
issue-2505	57	8	understand	understand	VERB
issue-2505	57	9	how	how	SCONJ
issue-2505	57	10	different	different	ADJ
issue-2505	57	11	countries	country	NOUN
issue-2505	57	12	deal	deal	VERB
issue-2505	57	13	with	with	ADP
issue-2505	57	14	taxation	taxation	NOUN
issue-2505	57	15	issues	issue	NOUN
issue-2505	57	16	within	within	ADP
issue-2505	57	17	the	the	DET
issue-2505	57	18	framework	framework	NOUN
issue-2505	57	19	of	of	ADP
issue-2505	57	20	customs	custom	NOUN
issue-2505	57	21	law	law	NOUN
issue-2505	57	22	and	and	CCONJ
issue-2505	57	23	identify	identify	VERB
issue-2505	57	24	the	the	DET
issue-2505	57	25	most	most	ADV
issue-2505	57	26	effective	effective	ADJ
issue-2505	57	27	approaches	approach	NOUN
issue-2505	57	28	to	to	ADP
issue-2505	57	29	applying	apply	VERB
issue-2505	57	30	the	the	DET
issue-2505	57	31	"	"	PUNCT
issue-2505	57	32	tax	tax	NOUN
issue-2505	57	33	free	free	ADJ
issue-2505	57	34	"	"	PUNCT
issue-2505	57	35	concept	concept	NOUN
issue-2505	57	36	,	,	PUNCT
issue-2505	57	37	as	as	ADV
issue-2505	57	38	well	well	ADV
issue-2505	57	39	as	as	ADP
issue-2505	57	40	to	to	PART
issue-2505	57	41	trace	trace	VERB
issue-2505	57	42	the	the	DET
issue-2505	57	43	relationship	relationship	NOUN
issue-2505	57	44	between	between	ADP
issue-2505	57	45	"	"	PUNCT
issue-2505	57	46	tax	tax	NOUN
issue-2505	57	47	free	free	ADJ
issue-2505	57	48	"	"	PUNCT
issue-2505	57	49	and	and	CCONJ
issue-2505	57	50	the	the	DET
issue-2505	57	51	country	country	NOUN
issue-2505	57	52	's	's	PART
issue-2505	57	53	economic	economic	ADJ
issue-2505	57	54	capabilities	capability	NOUN
issue-2505	57	55	.	.	PUNCT
issue-2505	58	1	using	use	VERB
issue-2505	58	2	the	the	DET
issue-2505	58	3	forecasting	forecasting	NOUN
issue-2505	58	4	method	method	NOUN
issue-2505	58	5	,	,	PUNCT
issue-2505	58	6	the	the	DET
issue-2505	58	7	authors	author	NOUN
issue-2505	58	8	analyses	analyse	VERB
issue-2505	58	9	the	the	DET
issue-2505	58	10	future	future	ADJ
issue-2505	58	11	development	development	NOUN
issue-2505	58	12	of	of	ADP
issue-2505	58	13	the	the	DET
issue-2505	58	14	"	"	PUNCT
issue-2505	58	15	tax	tax	NOUN
issue-2505	58	16	free	free	ADJ
issue-2505	58	17	"	"	PUNCT
issue-2505	58	18	concept	concept	NOUN
issue-2505	58	19	in	in	ADP
issue-2505	58	20	customs	custom	NOUN
issue-2505	58	21	law	law	NOUN
issue-2505	58	22	at	at	ADP
issue-2505	58	23	the	the	DET
issue-2505	58	24	international	international	ADJ
issue-2505	58	25	level	level	NOUN
issue-2505	58	26	.	.	PUNCT
issue-2505	59	1	in	in	ADP
issue-2505	59	2	particular	particular	ADJ
issue-2505	59	3	,	,	PUNCT
issue-2505	59	4	the	the	DET
issue-2505	59	5	key	key	ADJ
issue-2505	59	6	factors	factor	NOUN
issue-2505	59	7	that	that	PRON
issue-2505	59	8	may	may	AUX
issue-2505	59	9	affect	affect	VERB
issue-2505	59	10	the	the	DET
issue-2505	59	11	future	future	ADJ
issue-2505	59	12	development	development	NOUN
issue-2505	59	13	of	of	ADP
issue-2505	59	14	the	the	DET
issue-2505	59	15	"	"	PUNCT
issue-2505	59	16	tax	tax	NOUN
issue-2505	59	17	free	free	ADJ
issue-2505	59	18	"	"	PUNCT
issue-2505	59	19	concept	concept	NOUN
issue-2505	59	20	in	in	ADP
issue-2505	59	21	customs	custom	NOUN
issue-2505	59	22	law	law	NOUN
issue-2505	59	23	were	be	AUX
issue-2505	59	24	identified	identify	VERB
issue-2505	59	25	.	.	PUNCT
issue-2505	60	1	in	in	ADP
issue-2505	60	2	addition	addition	NOUN
issue-2505	60	3	,	,	PUNCT
issue-2505	60	4	the	the	DET
issue-2505	60	5	forecasting	forecasting	NOUN
issue-2505	60	6	method	method	NOUN
issue-2505	60	7	allowed	allow	VERB
issue-2505	60	8	the	the	DET
issue-2505	60	9	authors	author	NOUN
issue-2505	60	10	to	to	PART
issue-2505	60	11	identify	identify	VERB
issue-2505	60	12	the	the	DET
issue-2505	60	13	potential	potential	ADJ
issue-2505	60	14	risks	risk	NOUN
issue-2505	60	15	and	and	CCONJ
issue-2505	60	16	benefits	benefit	NOUN
issue-2505	60	17	of	of	ADP
issue-2505	60	18	implementing	implement	VERB
issue-2505	60	19	various	various	ADJ
issue-2505	60	20	strategies	strategy	NOUN
issue-2505	60	21	in	in	ADP
issue-2505	60	22	the	the	DET
issue-2505	60	23	field	field	NOUN
issue-2505	60	24	of	of	ADP
issue-2505	60	25	"	"	PUNCT
issue-2505	60	26	tax	tax	NOUN
issue-2505	60	27	free	free	ADJ
issue-2505	60	28	"	"	PUNCT
issue-2505	60	29	in	in	ADP
issue-2505	60	30	customs	custom	NOUN
issue-2505	60	31	law	law	NOUN
issue-2505	60	32	at	at	ADP
issue-2505	60	33	the	the	DET
issue-2505	60	34	international	international	ADJ
issue-2505	60	35	level	level	NOUN
issue-2505	60	36	.	.	PUNCT
issue-2505	61	1	the	the	DET
issue-2505	61	2	use	use	NOUN
issue-2505	61	3	of	of	ADP
issue-2505	61	4	logical	logical	ADJ
issue-2505	61	5	methods	method	NOUN
issue-2505	61	6	allowed	allow	VERB
issue-2505	61	7	formulating	formulate	VERB
issue-2505	61	8	the	the	DET
issue-2505	61	9	research	research	NOUN
issue-2505	61	10	hypothesis	hypothesis	NOUN
issue-2505	61	11	that	that	SCONJ
issue-2505	61	12	the	the	DET
issue-2505	61	13	application	application	NOUN
issue-2505	61	14	of	of	ADP
issue-2505	61	15	the	the	DET
issue-2505	61	16	"	"	PUNCT
issue-2505	61	17	tax	tax	NOUN
issue-2505	61	18	free	free	ADJ
issue-2505	61	19	"	"	PUNCT
issue-2505	61	20	mechanism	mechanism	NOUN
issue-2505	61	21	contributes	contribute	VERB
issue-2505	61	22	to	to	ADP
issue-2505	61	23	stimulating	stimulate	VERB
issue-2505	61	24	baltic	baltic	ADJ
issue-2505	61	25	journal	journal	NOUN
issue-2505	61	26	of	of	ADP
issue-2505	61	27	economic	economic	ADJ
issue-2505	61	28	studies	study	NOUN
issue-2505	61	29	270	270	NUM
issue-2505	61	30	vol	vol	NOUN
issue-2505	61	31	.	.	PUNCT
issue-2505	62	1	10	10	NUM
issue-2505	62	2	no	no	NOUN
issue-2505	62	3	.	.	NOUN
issue-2505	63	1	3	3	NUM
issue-2505	63	2	,	,	PUNCT
issue-2505	63	3	2024	2024	NUM
issue-2505	63	4	international	international	ADJ
issue-2505	63	5	trade	trade	NOUN
issue-2505	63	6	and	and	CCONJ
issue-2505	63	7	economic	economic	ADJ
issue-2505	63	8	development	development	NOUN
issue-2505	63	9	.	.	PUNCT
issue-2505	64	1	in	in	ADP
issue-2505	64	2	addition	addition	NOUN
issue-2505	64	3	,	,	PUNCT
issue-2505	64	4	the	the	DET
issue-2505	64	5	method	method	NOUN
issue-2505	64	6	of	of	ADP
issue-2505	64	7	analysis	analysis	NOUN
issue-2505	64	8	was	be	AUX
issue-2505	64	9	used	use	VERB
issue-2505	64	10	to	to	PART
issue-2505	64	11	analyse	analyse	VERB
issue-2505	64	12	scientific	scientific	ADJ
issue-2505	64	13	papers	paper	NOUN
issue-2505	64	14	,	,	PUNCT
issue-2505	64	15	legislation	legislation	NOUN
issue-2505	64	16	and	and	CCONJ
issue-2505	64	17	international	international	ADJ
issue-2505	64	18	experience	experience	NOUN
issue-2505	64	19	on	on	ADP
issue-2505	64	20	the	the	DET
issue-2505	64	21	application	application	NOUN
issue-2505	64	22	of	of	ADP
issue-2505	64	23	"	"	PUNCT
issue-2505	64	24	tax	tax	NOUN
issue-2505	64	25	free	free	ADJ
issue-2505	64	26	"	"	PUNCT
issue-2505	64	27	in	in	ADP
issue-2505	64	28	customs	custom	NOUN
issue-2505	64	29	law	law	NOUN
issue-2505	64	30	,	,	PUNCT
issue-2505	64	31	and	and	CCONJ
issue-2505	64	32	to	to	PART
issue-2505	64	33	identify	identify	VERB
issue-2505	64	34	key	key	ADJ
issue-2505	64	35	concepts	concept	NOUN
issue-2505	64	36	,	,	PUNCT
issue-2505	64	37	problems	problem	NOUN
issue-2505	64	38	and	and	CCONJ
issue-2505	64	39	trends	trend	NOUN
issue-2505	64	40	in	in	ADP
issue-2505	64	41	this	this	DET
issue-2505	64	42	area	area	NOUN
issue-2505	64	43	.	.	PUNCT
issue-2505	65	1	this	this	DET
issue-2505	65	2	method	method	NOUN
issue-2505	65	3	also	also	ADV
issue-2505	65	4	helped	help	VERB
issue-2505	65	5	to	to	PART
issue-2505	65	6	formulate	formulate	VERB
issue-2505	65	7	conclusions	conclusion	NOUN
issue-2505	65	8	on	on	ADP
issue-2505	65	9	the	the	DET
issue-2505	65	10	effectiveness	effectiveness	NOUN
issue-2505	65	11	of	of	ADP
issue-2505	65	12	the	the	DET
issue-2505	65	13	"	"	PUNCT
issue-2505	65	14	tax	tax	NOUN
issue-2505	65	15	free	free	ADJ
issue-2505	65	16	"	"	PUNCT
issue-2505	65	17	system	system	NOUN
issue-2505	65	18	in	in	ADP
issue-2505	65	19	customs	custom	NOUN
issue-2505	65	20	law	law	NOUN
issue-2505	65	21	and	and	CCONJ
issue-2505	65	22	its	its	PRON
issue-2505	65	23	impact	impact	NOUN
issue-2505	65	24	on	on	ADP
issue-2505	65	25	international	international	ADJ
issue-2505	65	26	trade	trade	NOUN
issue-2505	65	27	and	and	CCONJ
issue-2505	65	28	economic	economic	ADJ
issue-2505	65	29	development	development	NOUN
issue-2505	65	30	.	.	PUNCT
issue-2505	66	1	thus	thus	ADV
issue-2505	66	2	,	,	PUNCT
issue-2505	66	3	the	the	DET
issue-2505	66	4	use	use	NOUN
issue-2505	66	5	of	of	ADP
issue-2505	66	6	logical	logical	ADJ
issue-2505	66	7	research	research	NOUN
issue-2505	66	8	methods	method	NOUN
issue-2505	66	9	made	make	VERB
issue-2505	66	10	it	it	PRON
issue-2505	66	11	possible	possible	ADJ
issue-2505	66	12	to	to	PART
issue-2505	66	13	systematise	systematise	VERB
issue-2505	66	14	and	and	CCONJ
issue-2505	66	15	analyse	analyse	VERB
issue-2505	66	16	information	information	NOUN
issue-2505	66	17	on	on	ADP
issue-2505	66	18	the	the	DET
issue-2505	66	19	"	"	PUNCT
issue-2505	66	20	tax	tax	NOUN
issue-2505	66	21	free	free	ADJ
issue-2505	66	22	"	"	PUNCT
issue-2505	66	23	system	system	NOUN
issue-2505	66	24	in	in	ADP
issue-2505	66	25	customs	custom	NOUN
issue-2505	66	26	law	law	NOUN
issue-2505	66	27	and	and	CCONJ
issue-2505	66	28	draw	draw	VERB
issue-2505	66	29	reasonable	reasonable	ADJ
issue-2505	66	30	conclusions	conclusion	NOUN
issue-2505	66	31	about	about	ADP
issue-2505	66	32	its	its	PRON
issue-2505	66	33	effectiveness	effectiveness	NOUN
issue-2505	66	34	and	and	CCONJ
issue-2505	66	35	potential	potential	ADJ
issue-2505	66	36	benefits	benefit	NOUN
issue-2505	66	37	.	.	PUNCT
issue-2505	67	1	through	through	ADP
issue-2505	67	2	the	the	DET
issue-2505	67	3	application	application	NOUN
issue-2505	67	4	of	of	ADP
issue-2505	67	5	the	the	DET
issue-2505	67	6	case	case	NOUN
issue-2505	67	7	study	study	NOUN
issue-2505	67	8	method	method	NOUN
issue-2505	67	9	,	,	PUNCT
issue-2505	67	10	international	international	ADJ
issue-2505	67	11	experience	experience	NOUN
issue-2505	67	12	regarding	regard	VERB
issue-2505	67	13	the	the	DET
issue-2505	67	14	tax	tax	NOUN
issue-2505	67	15	free	free	ADJ
issue-2505	67	16	"	"	PUNCT
issue-2505	67	17	concept	concept	NOUN
issue-2505	67	18	in	in	ADP
issue-2505	67	19	customs	custom	NOUN
issue-2505	67	20	law	law	NOUN
issue-2505	67	21	was	be	AUX
issue-2505	67	22	examined	examine	VERB
issue-2505	67	23	.	.	PUNCT
issue-2505	68	1	specifically	specifically	ADV
issue-2505	68	2	,	,	PUNCT
issue-2505	68	3	countries	country	NOUN
issue-2505	68	4	where	where	SCONJ
issue-2505	68	5	the	the	DET
issue-2505	68	6	"	"	PUNCT
issue-2505	68	7	tax	tax	NOUN
issue-2505	68	8	free	free	ADJ
issue-2505	68	9	"	"	PUNCT
issue-2505	68	10	concept	concept	NOUN
issue-2505	68	11	is	be	AUX
issue-2505	68	12	already	already	ADV
issue-2505	68	13	successfully	successfully	ADV
issue-2505	68	14	applied	apply	VERB
issue-2505	68	15	were	be	AUX
issue-2505	68	16	chosen	choose	VERB
issue-2505	68	17	,	,	PUNCT
issue-2505	68	18	detailed	detailed	ADJ
issue-2505	68	19	research	research	NOUN
issue-2505	68	20	of	of	ADP
issue-2505	68	21	each	each	DET
issue-2505	68	22	selected	select	VERB
issue-2505	68	23	case	case	NOUN
issue-2505	68	24	was	be	AUX
issue-2505	68	25	conducted	conduct	VERB
issue-2505	68	26	,	,	PUNCT
issue-2505	68	27	and	and	CCONJ
issue-2505	68	28	based	base	VERB
issue-2505	68	29	on	on	ADP
issue-2505	68	30	the	the	DET
issue-2505	68	31	analysis	analysis	NOUN
issue-2505	68	32	of	of	ADP
issue-2505	68	33	the	the	DET
issue-2505	68	34	cases	case	NOUN
issue-2505	68	35	,	,	PUNCT
issue-2505	68	36	recommendations	recommendation	NOUN
issue-2505	68	37	for	for	ADP
issue-2505	68	38	the	the	DET
issue-2505	68	39	possible	possible	ADJ
issue-2505	68	40	implementation	implementation	NOUN
issue-2505	68	41	of	of	ADP
issue-2505	68	42	the	the	DET
issue-2505	68	43	"	"	PUNCT
issue-2505	68	44	tax	tax	NOUN
issue-2505	68	45	free	free	ADJ
issue-2505	68	46	"	"	PUNCT
issue-2505	68	47	concept	concept	NOUN
issue-2505	68	48	in	in	ADP
issue-2505	68	49	customs	custom	NOUN
issue-2505	68	50	law	law	NOUN
issue-2505	68	51	in	in	ADP
issue-2505	68	52	ukraine	ukraine	PROPN
issue-2505	68	53	were	be	AUX
issue-2505	68	54	developed	develop	VERB
issue-2505	68	55	.	.	PUNCT
issue-2505	69	1	the	the	DET
issue-2505	69	2	mentioned	mention	VERB
issue-2505	69	3	research	research	NOUN
issue-2505	69	4	methodology	methodology	NOUN
issue-2505	69	5	allowed	allow	VERB
issue-2505	69	6	obtaining	obtain	VERB
issue-2505	69	7	a	a	DET
issue-2505	69	8	deep	deep	ADJ
issue-2505	69	9	understanding	understanding	NOUN
issue-2505	69	10	of	of	ADP
issue-2505	69	11	the	the	DET
issue-2505	69	12	essence	essence	NOUN
issue-2505	69	13	and	and	CCONJ
issue-2505	69	14	effectiveness	effectiveness	NOUN
issue-2505	69	15	of	of	ADP
issue-2505	69	16	"	"	PUNCT
issue-2505	69	17	tax	tax	NOUN
issue-2505	69	18	free	free	ADJ
issue-2505	69	19	"	"	PUNCT
issue-2505	69	20	in	in	ADP
issue-2505	69	21	customs	custom	NOUN
issue-2505	69	22	law	law	NOUN
issue-2505	69	23	and	and	CCONJ
issue-2505	69	24	developing	develop	VERB
issue-2505	69	25	practical	practical	ADJ
issue-2505	69	26	recommendations	recommendation	NOUN
issue-2505	69	27	for	for	ADP
issue-2505	69	28	its	its	PRON
issue-2505	69	29	improvement	improvement	NOUN
issue-2505	69	30	.	.	PUNCT
issue-2505	70	1	3	3	X
issue-2505	70	2	.	.	X
issue-2505	70	3	analysis	analysis	NOUN
issue-2505	70	4	of	of	ADP
issue-2505	70	5	recent	recent	ADJ
issue-2505	70	6	research	research	NOUN
issue-2505	70	7	and	and	CCONJ
issue-2505	70	8	publications	publication	NOUN
issue-2505	70	9	in	in	ADP
issue-2505	70	10	the	the	DET
issue-2505	70	11	study	study	NOUN
issue-2505	70	12	of	of	ADP
issue-2505	70	13	international	international	ADJ
issue-2505	70	14	experience	experience	NOUN
issue-2505	70	15	in	in	ADP
issue-2505	70	16	the	the	DET
issue-2505	70	17	regulation	regulation	NOUN
issue-2505	70	18	of	of	ADP
issue-2505	70	19	"	"	PUNCT
issue-2505	70	20	tax	tax	NOUN
issue-2505	70	21	free	free	ADJ
issue-2505	70	22	"	"	PUNCT
issue-2505	70	23	in	in	ADP
issue-2505	70	24	customs	custom	NOUN
issue-2505	70	25	law	law	NOUN
issue-2505	70	26	,	,	PUNCT
issue-2505	70	27	special	special	ADJ
issue-2505	70	28	attention	attention	NOUN
issue-2505	70	29	should	should	AUX
issue-2505	70	30	be	be	AUX
issue-2505	70	31	paid	pay	VERB
issue-2505	70	32	to	to	ADP
issue-2505	70	33	the	the	DET
issue-2505	70	34	works	work	NOUN
issue-2505	70	35	of	of	ADP
issue-2505	70	36	such	such	ADJ
issue-2505	70	37	scholars	scholar	NOUN
issue-2505	70	38	as	as	ADP
issue-2505	70	39	:	:	PUNCT
issue-2505	70	40	i.	i.	PROPN
issue-2505	70	41	hutsul	hutsul	PROPN
issue-2505	70	42	,	,	PUNCT
issue-2505	70	43	i.	i.	PROPN
issue-2505	70	44	chunitska	chunitska	PROPN
issue-2505	70	45	,	,	PUNCT
issue-2505	70	46	o.	o.	PROPN
issue-2505	70	47	klyuchka	klyuchka	PROPN
issue-2505	70	48	,	,	PUNCT
issue-2505	70	49	m.	m.	PROPN
issue-2505	70	50	kovalchuk	kovalchuk	PROPN
issue-2505	70	51	,	,	PUNCT
issue-2505	70	52	i.	i.	PROPN
issue-2505	70	53	litvinova	litvinova	PROPN
issue-2505	70	54	,	,	PUNCT
issue-2505	70	55	yu	yu	PROPN
issue-2505	70	56	.	.	PROPN
issue-2505	70	57	solomyanyi	solomyanyi	PROPN
issue-2505	70	58	,	,	PUNCT
issue-2505	70	59	n.	n.	PROPN
issue-2505	70	60	proskuryakova	proskuryakova	PROPN
issue-2505	70	61	,	,	PUNCT
issue-2505	70	62	n.	n.	PROPN
issue-2505	70	63	podolchak	podolchak	PROPN
issue-2505	70	64	,	,	PUNCT
issue-2505	70	65	yu	yu	PROPN
issue-2505	70	66	.	.	PROPN
issue-2505	70	67	dzyurah	dzyurah	PROPN
issue-2505	70	68	,	,	PUNCT
issue-2505	70	69	v.	v.	ADP
issue-2505	70	70	halanets	halanet	NOUN
issue-2505	70	71	,	,	PUNCT
issue-2505	70	72	f.	f.	PROPN
issue-2505	70	73	tkachyk	tkachyk	PROPN
issue-2505	70	74	,	,	PUNCT
issue-2505	70	75	v.	v.	ADP
issue-2505	70	76	ostapchuk	ostapchuk	NOUN
issue-2505	70	77	,	,	PUNCT
issue-2505	70	78	o.	o.	PROPN
issue-2505	70	79	sazonets	sazonet	NOUN
issue-2505	70	80	,	,	PUNCT
issue-2505	70	81	l.	l.	PROPN
issue-2505	70	82	barabash	barabash	PROPN
issue-2505	70	83	,	,	PUNCT
issue-2505	70	84	a.	a.	PROPN
issue-2505	70	85	r.	r.	PROPN
issue-2505	70	86	e.	e.	PROPN
issue-2505	70	87	jakobsson	jakobsson	PROPN
issue-2505	70	88	,	,	PUNCT
issue-2505	70	89	o.	o.	PROPN
issue-2505	70	90	stepanenko	stepanenko	PROPN
issue-2505	70	91	,	,	PUNCT
issue-2505	70	92	v.	v.	ADP
issue-2505	70	93	verovkin	verovkin	PROPN
issue-2505	70	94	,	,	PUNCT
issue-2505	70	95	d.	d.	PROPN
issue-2505	70	96	saha	saha	PROPN
issue-2505	70	97	,	,	PUNCT
issue-2505	70	98	o.	o.	PROPN
issue-2505	70	99	betliy	betliy	PROPN
issue-2505	70	100	,	,	PUNCT
issue-2505	70	101	a.	a.	NOUN
issue-2505	70	102	gaverdovsky	gaverdovsky	NOUN
issue-2505	70	103	,	,	PUNCT
issue-2505	70	104	y.	y.	PROPN
issue-2505	70	105	chyrkova	chyrkova	PROPN
issue-2505	70	106	,	,	PUNCT
issue-2505	70	107	o.	o.	PROPN
issue-2505	70	108	zuzak	zuzak	PROPN
issue-2505	70	109	.	.	PUNCT
issue-2505	71	1	in	in	ADP
issue-2505	71	2	the	the	DET
issue-2505	71	3	work	work	NOUN
issue-2505	71	4	of	of	ADP
issue-2505	71	5	i.	i.	PROPN
issue-2505	71	6	hutsul	hutsul	PROPN
issue-2505	71	7	(	(	PUNCT
issue-2505	71	8	2018	2018	NUM
issue-2505	71	9	)	)	PUNCT
issue-2505	71	10	,	,	PUNCT
issue-2505	71	11	the	the	DET
issue-2505	71	12	customs	custom	NOUN
issue-2505	71	13	policy	policy	NOUN
issue-2505	71	14	of	of	ADP
issue-2505	71	15	foreign	foreign	ADJ
issue-2505	71	16	countries	country	NOUN
issue-2505	71	17	is	be	AUX
issue-2505	71	18	considered	consider	VERB
issue-2505	71	19	.	.	PUNCT
issue-2505	72	1	the	the	DET
issue-2505	72	2	main	main	ADJ
issue-2505	72	3	points	point	NOUN
issue-2505	72	4	of	of	ADP
issue-2505	72	5	the	the	DET
issue-2505	72	6	study	study	NOUN
issue-2505	72	7	include	include	VERB
issue-2505	72	8	the	the	DET
issue-2505	72	9	analysis	analysis	NOUN
issue-2505	72	10	of	of	ADP
issue-2505	72	11	customs	custom	NOUN
issue-2505	72	12	policy	policy	NOUN
issue-2505	72	13	(	(	PUNCT
issue-2505	72	14	the	the	DET
issue-2505	72	15	study	study	NOUN
issue-2505	72	16	examines	examine	VERB
issue-2505	72	17	various	various	ADJ
issue-2505	72	18	aspects	aspect	NOUN
issue-2505	72	19	of	of	ADP
issue-2505	72	20	customs	custom	NOUN
issue-2505	72	21	policy	policy	NOUN
issue-2505	72	22	in	in	ADP
issue-2505	72	23	different	different	ADJ
issue-2505	72	24	countries	country	NOUN
issue-2505	72	25	,	,	PUNCT
issue-2505	72	26	including	include	VERB
issue-2505	72	27	its	its	PRON
issue-2505	72	28	effectiveness	effectiveness	NOUN
issue-2505	72	29	,	,	PUNCT
issue-2505	72	30	goals	goal	NOUN
issue-2505	72	31	and	and	CCONJ
issue-2505	72	32	tools	tool	NOUN
issue-2505	72	33	)	)	PUNCT
issue-2505	72	34	and	and	CCONJ
issue-2505	72	35	international	international	ADJ
issue-2505	72	36	experience	experience	NOUN
issue-2505	72	37	(	(	PUNCT
issue-2505	72	38	the	the	DET
issue-2505	72	39	work	work	NOUN
issue-2505	72	40	is	be	AUX
issue-2505	72	41	based	base	VERB
issue-2505	72	42	on	on	ADP
issue-2505	72	43	the	the	DET
issue-2505	72	44	study	study	NOUN
issue-2505	72	45	of	of	ADP
issue-2505	72	46	other	other	ADJ
issue-2505	72	47	countries	country	NOUN
issue-2505	72	48	'	'	PART
issue-2505	72	49	practice	practice	NOUN
issue-2505	72	50	and	and	CCONJ
issue-2505	72	51	experience	experience	NOUN
issue-2505	72	52	in	in	ADP
issue-2505	72	53	customs	custom	NOUN
issue-2505	72	54	policy	policy	NOUN
issue-2505	72	55	and	and	CCONJ
issue-2505	72	56	comparative	comparative	ADJ
issue-2505	72	57	analysis	analysis	NOUN
issue-2505	72	58	of	of	ADP
issue-2505	72	59	these	these	DET
issue-2505	72	60	approaches	approach	NOUN
issue-2505	72	61	)	)	PUNCT
issue-2505	72	62	.	.	PUNCT
issue-2505	73	1	in	in	ADP
issue-2505	73	2	addition	addition	NOUN
issue-2505	73	3	,	,	PUNCT
issue-2505	73	4	i.	i.	PROPN
issue-2505	73	5	chunitska	chunitska	PROPN
issue-2505	73	6	,	,	PUNCT
issue-2505	73	7	o.	o.	PROPN
issue-2505	73	8	klyuchka	klyuchka	PROPN
issue-2505	73	9	,	,	PUNCT
issue-2505	73	10	m.	m.	NOUN
issue-2505	73	11	kovalchuk	kovalchuk	PROPN
issue-2505	73	12	(	(	PUNCT
issue-2505	73	13	2020	2020	NUM
issue-2505	73	14	)	)	PUNCT
issue-2505	73	15	reviewed	review	VERB
issue-2505	73	16	global	global	ADJ
issue-2505	73	17	experiences	experience	NOUN
issue-2505	73	18	and	and	CCONJ
issue-2505	73	19	domestic	domestic	ADJ
issue-2505	73	20	practices	practice	NOUN
issue-2505	73	21	regarding	regard	VERB
issue-2505	73	22	tax	tax	NOUN
issue-2505	73	23	free	free	ADJ
issue-2505	73	24	.	.	PUNCT
issue-2505	74	1	the	the	DET
issue-2505	74	2	paper	paper	NOUN
issue-2505	74	3	concludes	conclude	VERB
issue-2505	74	4	that	that	SCONJ
issue-2505	74	5	the	the	DET
issue-2505	74	6	service	service	NOUN
issue-2505	74	7	of	of	ADP
issue-2505	74	8	vat	vat	NOUN
issue-2505	74	9	refund	refund	NOUN
issue-2505	74	10	on	on	ADP
issue-2505	74	11	purchases	purchase	NOUN
issue-2505	74	12	,	,	PUNCT
issue-2505	74	13	known	know	VERB
issue-2505	74	14	as	as	ADP
issue-2505	74	15	tax	tax	NOUN
issue-2505	74	16	free	free	ADJ
issue-2505	74	17	,	,	PUNCT
issue-2505	74	18	is	be	AUX
issue-2505	74	19	becoming	become	VERB
issue-2505	74	20	increasingly	increasingly	ADV
issue-2505	74	21	popular	popular	ADJ
issue-2505	74	22	among	among	ADP
issue-2505	74	23	various	various	ADJ
issue-2505	74	24	social	social	ADJ
issue-2505	74	25	groups	group	NOUN
issue-2505	74	26	,	,	PUNCT
issue-2505	74	27	including	include	VERB
issue-2505	74	28	wealthy	wealthy	ADJ
issue-2505	74	29	individuals	individual	NOUN
issue-2505	74	30	and	and	CCONJ
issue-2505	74	31	the	the	DET
issue-2505	74	32	middle	middle	ADJ
issue-2505	74	33	class	class	NOUN
issue-2505	74	34	.	.	PUNCT
issue-2505	75	1	this	this	DET
issue-2505	75	2	service	service	NOUN
issue-2505	75	3	is	be	AUX
issue-2505	75	4	actively	actively	ADV
issue-2505	75	5	used	use	VERB
issue-2505	75	6	not	not	PART
issue-2505	75	7	only	only	ADV
issue-2505	75	8	by	by	ADP
issue-2505	75	9	students	student	NOUN
issue-2505	75	10	studying	study	VERB
issue-2505	75	11	in	in	ADP
issue-2505	75	12	european	european	ADJ
issue-2505	75	13	countries	country	NOUN
issue-2505	75	14	,	,	PUNCT
issue-2505	75	15	but	but	CCONJ
issue-2505	75	16	also	also	ADV
issue-2505	75	17	by	by	ADP
issue-2505	75	18	regular	regular	ADJ
issue-2505	75	19	travellers	traveller	NOUN
issue-2505	75	20	.	.	PUNCT
issue-2505	76	1	when	when	SCONJ
issue-2505	76	2	making	make	VERB
issue-2505	76	3	purchases	purchase	NOUN
issue-2505	76	4	abroad	abroad	ADV
issue-2505	76	5	,	,	PUNCT
issue-2505	76	6	the	the	DET
issue-2505	76	7	buyer	buyer	NOUN
issue-2505	76	8	can	can	AUX
issue-2505	76	9	receive	receive	VERB
issue-2505	76	10	a	a	DET
issue-2505	76	11	partial	partial	ADJ
issue-2505	76	12	vat	vat	NOUN
issue-2505	76	13	refund	refund	NOUN
issue-2505	76	14	,	,	PUNCT
issue-2505	76	15	usually	usually	ADV
issue-2505	76	16	up	up	ADP
issue-2505	76	17	to	to	PART
issue-2505	76	18	10	10	NUM
issue-2505	76	19	%	%	NOUN
issue-2505	76	20	of	of	ADP
issue-2505	76	21	the	the	DET
issue-2505	76	22	purchase	purchase	NOUN
issue-2505	76	23	amount	amount	NOUN
issue-2505	76	24	.	.	PUNCT
issue-2505	77	1	this	this	PRON
issue-2505	77	2	is	be	AUX
issue-2505	77	3	made	make	VERB
issue-2505	77	4	possible	possible	ADJ
issue-2505	77	5	by	by	ADP
issue-2505	77	6	working	work	VERB
issue-2505	77	7	with	with	ADP
issue-2505	77	8	companies	company	NOUN
issue-2505	77	9	that	that	PRON
issue-2505	77	10	specialise	specialise	VERB
issue-2505	77	11	in	in	ADP
issue-2505	77	12	providing	provide	VERB
issue-2505	77	13	this	this	DET
issue-2505	77	14	service	service	NOUN
issue-2505	77	15	and	and	CCONJ
issue-2505	77	16	receive	receive	VERB
issue-2505	77	17	part	part	NOUN
issue-2505	77	18	of	of	ADP
issue-2505	77	19	the	the	DET
issue-2505	77	20	payment	payment	NOUN
issue-2505	77	21	for	for	ADP
issue-2505	77	22	their	their	PRON
issue-2505	77	23	services	service	NOUN
issue-2505	77	24	.	.	PUNCT
issue-2505	78	1	this	this	DET
issue-2505	78	2	practice	practice	NOUN
issue-2505	78	3	is	be	AUX
issue-2505	78	4	beneficial	beneficial	ADJ
issue-2505	78	5	both	both	ADV
issue-2505	78	6	to	to	ADP
issue-2505	78	7	the	the	DET
issue-2505	78	8	purchaser	purchaser	NOUN
issue-2505	78	9	and	and	CCONJ
issue-2505	78	10	to	to	ADP
issue-2505	78	11	the	the	DET
issue-2505	78	12	companies	company	NOUN
issue-2505	78	13	providing	provide	VERB
issue-2505	78	14	the	the	DET
issue-2505	78	15	tax	tax	NOUN
issue-2505	78	16	free	free	ADJ
issue-2505	78	17	service	service	NOUN
issue-2505	78	18	.	.	PUNCT
issue-2505	79	1	in	in	ADP
issue-2505	79	2	addition	addition	NOUN
issue-2505	79	3	,	,	PUNCT
issue-2505	79	4	i.	i.	PROPN
issue-2505	79	5	litvinova	litvinova	PROPN
issue-2505	79	6	,	,	PUNCT
issue-2505	79	7	yu	yu	PROPN
issue-2505	79	8	.	.	PROPN
issue-2505	79	9	solomyanyi	solomyanyi	PROPN
issue-2505	79	10	(	(	PUNCT
issue-2505	79	11	2020	2020	NUM
issue-2505	79	12	)	)	PUNCT
issue-2505	79	13	studied	study	VERB
issue-2505	79	14	international	international	ADJ
issue-2505	79	15	experience	experience	NOUN
issue-2505	79	16	and	and	CCONJ
issue-2505	79	17	priority	priority	NOUN
issue-2505	79	18	areas	area	NOUN
issue-2505	79	19	of	of	ADP
issue-2505	79	20	combating	combat	VERB
issue-2505	79	21	tax	tax	NOUN
issue-2505	79	22	evasion	evasion	NOUN
issue-2505	79	23	,	,	PUNCT
issue-2505	79	24	fees	fee	NOUN
issue-2505	79	25	and	and	CCONJ
issue-2505	79	26	other	other	ADJ
issue-2505	79	27	mandatory	mandatory	ADJ
issue-2505	79	28	payments	payment	NOUN
issue-2505	79	29	in	in	ADP
issue-2505	79	30	ukraine	ukraine	NOUN
issue-2505	79	31	.	.	PUNCT
issue-2505	80	1	the	the	DET
issue-2505	80	2	authors	author	NOUN
issue-2505	80	3	conclude	conclude	VERB
issue-2505	80	4	that	that	SCONJ
issue-2505	80	5	there	there	PRON
issue-2505	80	6	is	be	VERB
issue-2505	80	7	a	a	DET
issue-2505	80	8	tendency	tendency	NOUN
issue-2505	80	9	in	in	ADP
issue-2505	80	10	ukraine	ukraine	NOUN
issue-2505	80	11	to	to	PART
issue-2505	80	12	bring	bring	VERB
issue-2505	80	13	the	the	DET
issue-2505	80	14	tax	tax	NOUN
issue-2505	80	15	control	control	NOUN
issue-2505	80	16	system	system	NOUN
issue-2505	80	17	closer	close	ADV
issue-2505	80	18	to	to	ADP
issue-2505	80	19	european	european	ADJ
issue-2505	80	20	standards	standard	NOUN
issue-2505	80	21	,	,	PUNCT
issue-2505	80	22	although	although	SCONJ
issue-2505	80	23	the	the	DET
issue-2505	80	24	process	process	NOUN
issue-2505	80	25	of	of	ADP
issue-2505	80	26	reforming	reform	VERB
issue-2505	80	27	the	the	DET
issue-2505	80	28	tax	tax	NOUN
issue-2505	80	29	administration	administration	NOUN
issue-2505	80	30	system	system	NOUN
issue-2505	80	31	is	be	AUX
issue-2505	80	32	very	very	ADV
issue-2505	80	33	slow	slow	ADJ
issue-2505	80	34	.	.	PUNCT
issue-2505	81	1	to	to	PART
issue-2505	81	2	address	address	VERB
issue-2505	81	3	this	this	DET
issue-2505	81	4	problem	problem	NOUN
issue-2505	81	5	,	,	PUNCT
issue-2505	81	6	the	the	DET
issue-2505	81	7	authors	author	NOUN
issue-2505	81	8	propose	propose	VERB
issue-2505	81	9	to	to	PART
issue-2505	81	10	make	make	VERB
issue-2505	81	11	financial	financial	ADJ
issue-2505	81	12	sanctions	sanction	NOUN
issue-2505	81	13	dependent	dependent	ADJ
issue-2505	81	14	on	on	ADP
issue-2505	81	15	the	the	DET
issue-2505	81	16	characteristics	characteristic	NOUN
issue-2505	81	17	of	of	ADP
issue-2505	81	18	the	the	DET
issue-2505	81	19	tax	tax	NOUN
issue-2505	81	20	law	law	NOUN
issue-2505	81	21	violation	violation	NOUN
issue-2505	81	22	,	,	PUNCT
issue-2505	81	23	its	its	PRON
issue-2505	81	24	monetary	monetary	ADJ
issue-2505	81	25	value	value	NOUN
issue-2505	81	26	,	,	PUNCT
issue-2505	81	27	the	the	DET
issue-2505	81	28	presence	presence	NOUN
issue-2505	81	29	of	of	ADP
issue-2505	81	30	intent	intent	NOUN
issue-2505	81	31	to	to	PART
issue-2505	81	32	evade	evade	VERB
issue-2505	81	33	taxes	taxis	NOUN
issue-2505	81	34	,	,	PUNCT
issue-2505	81	35	etc	etc	X
issue-2505	81	36	.	.	X
issue-2505	82	1	in	in	ADP
issue-2505	82	2	addition	addition	NOUN
issue-2505	82	3	,	,	PUNCT
issue-2505	82	4	it	it	PRON
issue-2505	82	5	is	be	AUX
issue-2505	82	6	proposed	propose	VERB
issue-2505	82	7	to	to	PART
issue-2505	82	8	link	link	VERB
issue-2505	82	9	the	the	DET
issue-2505	82	10	amount	amount	NOUN
issue-2505	82	11	of	of	ADP
issue-2505	82	12	financial	financial	ADJ
issue-2505	82	13	sanctions	sanction	NOUN
issue-2505	82	14	to	to	ADP
issue-2505	82	15	the	the	DET
issue-2505	82	16	economic	economic	ADJ
issue-2505	82	17	consequences	consequence	NOUN
issue-2505	82	18	,	,	PUNCT
issue-2505	82	19	as	as	ADV
issue-2505	82	20	well	well	ADV
issue-2505	82	21	as	as	ADP
issue-2505	82	22	to	to	PART
issue-2505	82	23	extend	extend	VERB
issue-2505	82	24	financial	financial	ADJ
issue-2505	82	25	liability	liability	NOUN
issue-2505	82	26	to	to	ADP
issue-2505	82	27	legal	legal	ADJ
issue-2505	82	28	entities	entity	NOUN
issue-2505	82	29	for	for	ADP
issue-2505	82	30	violations	violation	NOUN
issue-2505	82	31	of	of	ADP
issue-2505	82	32	accounting	accounting	NOUN
issue-2505	82	33	and	and	CCONJ
issue-2505	82	34	tax	tax	NOUN
issue-2505	82	35	accounting	accounting	NOUN
issue-2505	82	36	,	,	PUNCT
issue-2505	82	37	not	not	PART
issue-2505	82	38	limited	limit	VERB
issue-2505	82	39	to	to	ADP
issue-2505	82	40	taxpayer	taxpayer	NOUN
issue-2505	82	41	officials	official	NOUN
issue-2505	82	42	.	.	PUNCT
issue-2505	83	1	the	the	DET
issue-2505	83	2	issue	issue	NOUN
issue-2505	83	3	of	of	ADP
issue-2505	83	4	combating	combat	VERB
issue-2505	83	5	corruption	corruption	NOUN
issue-2505	83	6	in	in	ADP
issue-2505	83	7	the	the	DET
issue-2505	83	8	customs	custom	NOUN
issue-2505	83	9	sector	sector	NOUN
issue-2505	83	10	was	be	AUX
issue-2505	83	11	considered	consider	VERB
issue-2505	83	12	by	by	ADP
issue-2505	83	13	n.	n.	PROPN
issue-2505	83	14	proskuryakova	proskuryakova	PROPN
issue-2505	83	15	(	(	PUNCT
issue-2505	83	16	2019	2019	NUM
issue-2505	83	17	)	)	PUNCT
issue-2505	83	18	.	.	PUNCT
issue-2505	84	1	the	the	DET
issue-2505	84	2	popular	popular	ADJ
issue-2505	84	3	methods	method	NOUN
issue-2505	84	4	of	of	ADP
issue-2505	84	5	corruption	corruption	NOUN
issue-2505	84	6	are	be	AUX
issue-2505	84	7	distinguished	distinguish	VERB
issue-2505	84	8	as	as	SCONJ
issue-2505	84	9	follows	follow	VERB
issue-2505	84	10	:	:	PUNCT
issue-2505	84	11	–	–	PUNCT
issue-2505	84	12	illegal	illegal	ADJ
issue-2505	84	13	import	import	NOUN
issue-2505	84	14	or	or	CCONJ
issue-2505	84	15	export	export	NOUN
issue-2505	84	16	of	of	ADP
issue-2505	84	17	goods	good	NOUN
issue-2505	84	18	such	such	ADJ
issue-2505	84	19	as	as	ADP
issue-2505	84	20	tobacco	tobacco	NOUN
issue-2505	84	21	products	product	NOUN
issue-2505	84	22	,	,	PUNCT
issue-2505	84	23	computer	computer	NOUN
issue-2505	84	24	equipment	equipment	NOUN
issue-2505	84	25	and	and	CCONJ
issue-2505	84	26	cars	car	NOUN
issue-2505	84	27	with	with	ADP
issue-2505	84	28	foreign	foreign	ADJ
issue-2505	84	29	registration	registration	NOUN
issue-2505	84	30	,	,	PUNCT
issue-2505	84	31	which	which	PRON
issue-2505	84	32	make	make	VERB
issue-2505	84	33	up	up	ADP
issue-2505	84	34	the	the	DET
issue-2505	84	35	bulk	bulk	NOUN
issue-2505	84	36	of	of	ADP
issue-2505	84	37	illegal	illegal	ADJ
issue-2505	84	38	customs	custom	NOUN
issue-2505	84	39	movements	movement	NOUN
issue-2505	84	40	in	in	ADP
issue-2505	84	41	ukraine	ukraine	NOUN
issue-2505	84	42	.	.	PUNCT
issue-2505	85	1	–	–	PUNCT
issue-2505	85	2	similar	similar	ADJ
issue-2505	85	3	actions	action	NOUN
issue-2505	85	4	are	be	AUX
issue-2505	85	5	carried	carry	VERB
issue-2505	85	6	out	out	ADP
issue-2505	85	7	by	by	ADP
issue-2505	85	8	individuals	individual	NOUN
issue-2505	85	9	without	without	ADP
issue-2505	85	10	customs	custom	NOUN
issue-2505	85	11	clearance	clearance	NOUN
issue-2505	85	12	,	,	PUNCT
issue-2505	85	13	i.e.	i.e.	X
issue-2505	85	14	,	,	PUNCT
issue-2505	85	15	outside	outside	ADV
issue-2505	85	16	of	of	ADP
issue-2505	85	17	customs	custom	NOUN
issue-2505	85	18	control	control	NOUN
issue-2505	85	19	,	,	PUNCT
issue-2505	85	20	as	as	ADV
issue-2505	85	21	well	well	ADV
issue-2505	85	22	as	as	ADP
issue-2505	85	23	abuse	abuse	NOUN
issue-2505	85	24	of	of	ADP
issue-2505	85	25	the	the	DET
issue-2505	85	26	right	right	NOUN
issue-2505	85	27	to	to	ADP
issue-2505	85	28	a	a	DET
issue-2505	85	29	vat	vat	NOUN
issue-2505	85	30	refund	refund	NOUN
issue-2505	85	31	under	under	ADP
issue-2505	85	32	the	the	DET
issue-2505	85	33	tax	tax	NOUN
issue-2505	85	34	free	free	ADJ
issue-2505	85	35	system	system	NOUN
issue-2505	85	36	.	.	PUNCT
issue-2505	86	1	–	–	PUNCT
issue-2505	86	2	importation	importation	NOUN
issue-2505	86	3	of	of	ADP
issue-2505	86	4	cars	car	NOUN
issue-2505	86	5	by	by	ADP
issue-2505	86	6	legal	legal	ADJ
issue-2505	86	7	entities	entity	NOUN
issue-2505	86	8	for	for	ADP
issue-2505	86	9	use	use	NOUN
issue-2505	86	10	in	in	ADP
issue-2505	86	11	business	business	NOUN
issue-2505	86	12	activities	activity	NOUN
issue-2505	86	13	and	and	CCONJ
issue-2505	86	14	then	then	ADV
issue-2505	86	15	their	their	PRON
issue-2505	86	16	use	use	NOUN
issue-2505	86	17	in	in	ADP
issue-2505	86	18	private	private	ADJ
issue-2505	86	19	life	life	NOUN
issue-2505	86	20	by	by	ADP
issue-2505	86	21	individuals	individual	NOUN
issue-2505	86	22	for	for	ADP
issue-2505	86	23	remuneration	remuneration	NOUN
issue-2505	86	24	,	,	PUNCT
issue-2505	86	25	which	which	PRON
issue-2505	86	26	allows	allow	VERB
issue-2505	86	27	avoiding	avoid	VERB
issue-2505	86	28	taxation	taxation	NOUN
issue-2505	86	29	,	,	PUNCT
issue-2505	86	30	as	as	SCONJ
issue-2505	86	31	such	such	ADJ
issue-2505	86	32	transactions	transaction	NOUN
issue-2505	86	33	are	be	AUX
issue-2505	86	34	exempt	exempt	ADJ
issue-2505	86	35	from	from	ADP
issue-2505	86	36	tax	tax	NOUN
issue-2505	86	37	.	.	PUNCT
issue-2505	87	1	in	in	ADP
issue-2505	87	2	addition	addition	NOUN
issue-2505	87	3	,	,	PUNCT
issue-2505	87	4	n.	n.	NOUN
issue-2505	87	5	podolchak	podolchak	NOUN
issue-2505	87	6	,	,	PUNCT
issue-2505	87	7	yu	yu	PROPN
issue-2505	87	8	.	.	PROPN
issue-2505	87	9	dzyurah	dzyurah	PROPN
issue-2505	87	10	,	,	PUNCT
issue-2505	87	11	v.	v.	ADP
issue-2505	87	12	halanets	halanet	NOUN
issue-2505	87	13	(	(	PUNCT
issue-2505	87	14	2023	2023	NUM
issue-2505	87	15	)	)	PUNCT
issue-2505	87	16	examined	examine	VERB
issue-2505	87	17	the	the	DET
issue-2505	87	18	development	development	NOUN
issue-2505	87	19	of	of	ADP
issue-2505	87	20	ukraine	ukraine	NOUN
issue-2505	87	21	's	's	PART
issue-2505	87	22	customs	customs	NOUN
issue-2505	87	23	policy	policy	NOUN
issue-2505	87	24	in	in	ADP
issue-2505	87	25	the	the	DET
issue-2505	87	26	context	context	NOUN
issue-2505	87	27	of	of	ADP
issue-2505	87	28	european	european	ADJ
issue-2505	87	29	integration	integration	NOUN
issue-2505	87	30	,	,	PUNCT
issue-2505	87	31	taking	take	VERB
issue-2505	87	32	into	into	ADP
issue-2505	87	33	account	account	NOUN
issue-2505	87	34	the	the	DET
issue-2505	87	35	need	need	NOUN
issue-2505	87	36	to	to	PART
issue-2505	87	37	counter	counter	VERB
issue-2505	87	38	global	global	ADJ
issue-2505	87	39	threats	threat	NOUN
issue-2505	87	40	to	to	PART
issue-2505	87	41	food	food	NOUN
issue-2505	87	42	security	security	NOUN
issue-2505	87	43	.	.	PUNCT
issue-2505	88	1	the	the	DET
issue-2505	88	2	authors	author	NOUN
issue-2505	88	3	came	come	VERB
issue-2505	88	4	to	to	ADP
issue-2505	88	5	the	the	DET
issue-2505	88	6	following	following	ADJ
issue-2505	88	7	conclusions	conclusion	NOUN
issue-2505	88	8	:	:	PUNCT
issue-2505	88	9	due	due	ADP
issue-2505	88	10	to	to	ADP
issue-2505	88	11	ukraine	ukraine	PROPN
issue-2505	88	12	's	's	PART
issue-2505	88	13	active	active	ADJ
issue-2505	88	14	participation	participation	NOUN
issue-2505	88	15	in	in	ADP
issue-2505	88	16	international	international	ADJ
issue-2505	88	17	cooperation	cooperation	NOUN
issue-2505	88	18	and	and	CCONJ
issue-2505	88	19	the	the	DET
issue-2505	88	20	growth	growth	NOUN
issue-2505	88	21	of	of	ADP
issue-2505	88	22	european	european	ADJ
issue-2505	88	23	integration	integration	NOUN
issue-2505	88	24	processes	process	NOUN
issue-2505	88	25	,	,	PUNCT
issue-2505	88	26	there	there	PRON
issue-2505	88	27	is	be	VERB
issue-2505	88	28	a	a	DET
issue-2505	88	29	need	need	NOUN
issue-2505	88	30	to	to	PART
issue-2505	88	31	create	create	VERB
issue-2505	88	32	a	a	DET
issue-2505	88	33	unified	unified	ADJ
issue-2505	88	34	,	,	PUNCT
issue-2505	88	35	transparent	transparent	ADJ
issue-2505	88	36	and	and	CCONJ
issue-2505	88	37	understandable	understandable	ADJ
issue-2505	88	38	legal	legal	ADJ
issue-2505	88	39	framework	framework	NOUN
issue-2505	88	40	for	for	ADP
issue-2505	88	41	all	all	DET
issue-2505	88	42	participants	participant	NOUN
issue-2505	88	43	in	in	ADP
issue-2505	88	44	customs	custom	NOUN
issue-2505	88	45	relations	relation	NOUN
issue-2505	88	46	.	.	PUNCT
issue-2505	89	1	currently	currently	ADV
issue-2505	89	2	,	,	PUNCT
issue-2505	89	3	several	several	ADJ
issue-2505	89	4	unsystematised	unsystematised	ADJ
issue-2505	89	5	sources	source	NOUN
issue-2505	89	6	of	of	ADP
issue-2505	89	7	law	law	NOUN
issue-2505	89	8	,	,	PUNCT
issue-2505	89	9	although	although	SCONJ
issue-2505	89	10	ratified	ratify	VERB
issue-2505	89	11	by	by	ADP
issue-2505	89	12	ukraine	ukraine	PROPN
issue-2505	89	13	's	's	PART
issue-2505	89	14	international	international	ADJ
issue-2505	89	15	agreements	agreement	NOUN
issue-2505	89	16	,	,	PUNCT
issue-2505	89	17	have	have	AUX
issue-2505	89	18	limited	limit	VERB
issue-2505	89	19	practical	practical	ADJ
issue-2505	89	20	impact	impact	NOUN
issue-2505	89	21	on	on	ADP
issue-2505	89	22	the	the	DET
issue-2505	89	23	activities	activity	NOUN
issue-2505	89	24	of	of	ADP
issue-2505	89	25	customs	custom	NOUN
issue-2505	89	26	and	and	CCONJ
issue-2505	89	27	other	other	ADJ
issue-2505	89	28	control	control	NOUN
issue-2505	89	29	bodies	body	NOUN
issue-2505	89	30	and	and	CCONJ
issue-2505	89	31	society	society	NOUN
issue-2505	89	32	.	.	PUNCT
issue-2505	90	1	baltic	baltic	PROPN
issue-2505	90	2	journal	journal	PROPN
issue-2505	90	3	of	of	ADP
issue-2505	90	4	economic	economic	ADJ
issue-2505	90	5	studies	study	NOUN
issue-2505	90	6	271	271	NUM
issue-2505	90	7	vol	vol	NOUN
issue-2505	90	8	.	.	PUNCT
issue-2505	91	1	10	10	NUM
issue-2505	91	2	no	no	NOUN
issue-2505	91	3	.	.	NOUN
issue-2505	92	1	3	3	NUM
issue-2505	92	2	,	,	PUNCT
issue-2505	92	3	2024	2024	NUM
issue-2505	92	4	ratification	ratification	NOUN
issue-2505	92	5	of	of	ADP
issue-2505	92	6	international	international	ADJ
issue-2505	92	7	agreements	agreement	NOUN
issue-2505	92	8	is	be	AUX
issue-2505	92	9	becoming	become	VERB
issue-2505	92	10	a	a	DET
issue-2505	92	11	norm	norm	NOUN
issue-2505	92	12	of	of	ADP
issue-2505	92	13	national	national	ADJ
issue-2505	92	14	legislation	legislation	NOUN
issue-2505	92	15	,	,	PUNCT
issue-2505	92	16	and	and	CCONJ
issue-2505	92	17	efforts	effort	NOUN
issue-2505	92	18	to	to	PART
issue-2505	92	19	deepen	deepen	VERB
issue-2505	92	20	european	european	ADJ
issue-2505	92	21	integration	integration	NOUN
issue-2505	92	22	require	require	VERB
issue-2505	92	23	the	the	DET
issue-2505	92	24	government	government	NOUN
issue-2505	92	25	to	to	PART
issue-2505	92	26	bring	bring	VERB
issue-2505	92	27	federal	federal	ADJ
issue-2505	92	28	legislation	legislation	NOUN
issue-2505	92	29	in	in	ADP
issue-2505	92	30	line	line	NOUN
issue-2505	92	31	with	with	ADP
issue-2505	92	32	international	international	ADJ
issue-2505	92	33	standards	standard	NOUN
issue-2505	92	34	.	.	PUNCT
issue-2505	93	1	an	an	DET
issue-2505	93	2	important	important	ADJ
issue-2505	93	3	step	step	NOUN
issue-2505	93	4	in	in	ADP
issue-2505	93	5	this	this	DET
issue-2505	93	6	direction	direction	NOUN
issue-2505	93	7	was	be	AUX
issue-2505	93	8	the	the	DET
issue-2505	93	9	implementation	implementation	NOUN
issue-2505	93	10	of	of	ADP
issue-2505	93	11	the	the	DET
issue-2505	93	12	international	international	ADJ
issue-2505	93	13	standards	standard	NOUN
issue-2505	93	14	of	of	ADP
issue-2505	93	15	the	the	DET
issue-2505	93	16	kyoto	kyoto	PROPN
issue-2505	93	17	convention	convention	PROPN
issue-2505	93	18	on	on	ADP
issue-2505	93	19	the	the	DET
issue-2505	93	20	simplification	simplification	NOUN
issue-2505	93	21	and	and	CCONJ
issue-2505	93	22	harmonisation	harmonisation	NOUN
issue-2505	93	23	of	of	ADP
issue-2505	93	24	customs	custom	NOUN
issue-2505	93	25	procedures	procedure	NOUN
issue-2505	93	26	through	through	ADP
issue-2505	93	27	the	the	DET
issue-2505	93	28	adoption	adoption	NOUN
issue-2505	93	29	of	of	ADP
issue-2505	93	30	a	a	DET
issue-2505	93	31	new	new	ADJ
issue-2505	93	32	version	version	NOUN
issue-2505	93	33	of	of	ADP
issue-2505	93	34	the	the	DET
issue-2505	93	35	customs	customs	PROPN
issue-2505	93	36	code	code	NOUN
issue-2505	93	37	of	of	ADP
issue-2505	93	38	ukraine	ukraine	NOUN
issue-2505	93	39	in	in	ADP
issue-2505	93	40	2012	2012	NUM
issue-2505	93	41	.	.	PUNCT
issue-2505	94	1	the	the	DET
issue-2505	94	2	change	change	NOUN
issue-2505	94	3	in	in	ADP
issue-2505	94	4	priorities	priority	NOUN
issue-2505	94	5	in	in	ADP
issue-2505	94	6	customs	custom	NOUN
issue-2505	94	7	policy	policy	NOUN
issue-2505	94	8	is	be	AUX
issue-2505	94	9	of	of	ADP
issue-2505	94	10	some	some	DET
issue-2505	94	11	concern	concern	NOUN
issue-2505	94	12	:	:	PUNCT
issue-2505	94	13	while	while	SCONJ
issue-2505	94	14	previously	previously	ADV
issue-2505	94	15	the	the	DET
issue-2505	94	16	emphasis	emphasis	NOUN
issue-2505	94	17	was	be	AUX
issue-2505	94	18	on	on	ADP
issue-2505	94	19	the	the	DET
issue-2505	94	20	regulatory	regulatory	ADJ
issue-2505	94	21	function	function	NOUN
issue-2505	94	22	,	,	PUNCT
issue-2505	94	23	it	it	PRON
issue-2505	94	24	has	have	AUX
issue-2505	94	25	recently	recently	ADV
issue-2505	94	26	begun	begin	VERB
issue-2505	94	27	to	to	PART
issue-2505	94	28	give	give	VERB
issue-2505	94	29	way	way	NOUN
issue-2505	94	30	to	to	ADP
issue-2505	94	31	the	the	DET
issue-2505	94	32	tax	tax	NOUN
issue-2505	94	33	function	function	NOUN
issue-2505	94	34	.	.	PUNCT
issue-2505	95	1	experts	expert	NOUN
issue-2505	95	2	see	see	VERB
issue-2505	95	3	the	the	DET
issue-2505	95	4	need	need	NOUN
issue-2505	95	5	to	to	PART
issue-2505	95	6	prioritise	prioritise	VERB
issue-2505	95	7	the	the	DET
issue-2505	95	8	removal	removal	NOUN
issue-2505	95	9	of	of	ADP
issue-2505	95	10	tax	tax	NOUN
issue-2505	95	11	obstacles	obstacle	NOUN
issue-2505	95	12	,	,	PUNCT
issue-2505	95	13	as	as	SCONJ
issue-2505	95	14	the	the	DET
issue-2505	95	15	key	key	NOUN
issue-2505	95	16	should	should	AUX
issue-2505	95	17	not	not	PART
issue-2505	95	18	be	be	AUX
issue-2505	95	19	the	the	DET
issue-2505	95	20	amount	amount	NOUN
issue-2505	95	21	of	of	ADP
issue-2505	95	22	taxes	taxis	NOUN
issue-2505	95	23	collected	collect	VERB
issue-2505	95	24	,	,	PUNCT
issue-2505	95	25	but	but	CCONJ
issue-2505	95	26	their	their	PRON
issue-2505	95	27	accurate	accurate	ADJ
issue-2505	95	28	and	and	CCONJ
issue-2505	95	29	complete	complete	ADJ
issue-2505	95	30	calculation	calculation	NOUN
issue-2505	95	31	,	,	PUNCT
issue-2505	95	32	as	as	ADV
issue-2505	95	33	well	well	ADV
issue-2505	95	34	as	as	ADP
issue-2505	95	35	the	the	DET
issue-2505	95	36	number	number	NOUN
issue-2505	95	37	of	of	ADP
issue-2505	95	38	smuggling	smuggling	NOUN
issue-2505	95	39	or	or	CCONJ
issue-2505	95	40	customs	customs	NOUN
issue-2505	95	41	violation	violation	NOUN
issue-2505	95	42	cases	case	NOUN
issue-2505	95	43	,	,	PUNCT
issue-2505	95	44	but	but	CCONJ
issue-2505	95	45	the	the	DET
issue-2505	95	46	detection	detection	NOUN
issue-2505	95	47	and	and	CCONJ
issue-2505	95	48	punishment	punishment	NOUN
issue-2505	95	49	of	of	ADP
issue-2505	95	50	undetected	undetected	ADJ
issue-2505	95	51	customs	custom	NOUN
issue-2505	95	52	offences	offence	NOUN
issue-2505	95	53	.	.	PUNCT
issue-2505	96	1	in	in	ADP
issue-2505	96	2	addition	addition	NOUN
issue-2505	96	3	,	,	PUNCT
issue-2505	96	4	f.	f.	PROPN
issue-2505	96	5	tkachyk	tkachyk	PROPN
issue-2505	96	6	,	,	PUNCT
issue-2505	96	7	v.	v.	ADP
issue-2505	96	8	ostapchuk	ostapchuk	NOUN
issue-2505	96	9	(	(	PUNCT
issue-2505	96	10	2020	2020	NUM
issue-2505	96	11	)	)	PUNCT
issue-2505	96	12	examined	examine	VERB
issue-2505	96	13	european	european	ADJ
issue-2505	96	14	priorities	priority	NOUN
issue-2505	96	15	in	in	ADP
issue-2505	96	16	personal	personal	ADJ
issue-2505	96	17	income	income	NOUN
issue-2505	96	18	taxation	taxation	NOUN
issue-2505	96	19	.	.	PUNCT
issue-2505	97	1	these	these	DET
issue-2505	97	2	priorities	priority	NOUN
issue-2505	97	3	include	include	VERB
issue-2505	97	4	not	not	PART
issue-2505	97	5	only	only	ADV
issue-2505	97	6	increasing	increase	VERB
issue-2505	97	7	the	the	DET
issue-2505	97	8	transparency	transparency	NOUN
issue-2505	97	9	and	and	CCONJ
issue-2505	97	10	efficiency	efficiency	NOUN
issue-2505	97	11	of	of	ADP
issue-2505	97	12	the	the	DET
issue-2505	97	13	tax	tax	NOUN
issue-2505	97	14	system	system	NOUN
issue-2505	97	15	,	,	PUNCT
issue-2505	97	16	but	but	CCONJ
issue-2505	97	17	also	also	ADV
issue-2505	97	18	simplifying	simplify	VERB
issue-2505	97	19	tax	tax	NOUN
issue-2505	97	20	payment	payment	NOUN
issue-2505	97	21	procedures	procedure	NOUN
issue-2505	97	22	and	and	CCONJ
issue-2505	97	23	improving	improve	VERB
issue-2505	97	24	social	social	ADJ
issue-2505	97	25	justice	justice	NOUN
issue-2505	97	26	.	.	PUNCT
issue-2505	98	1	the	the	DET
issue-2505	98	2	authors	author	NOUN
issue-2505	98	3	emphasise	emphasise	VERB
issue-2505	98	4	the	the	DET
issue-2505	98	5	importance	importance	NOUN
issue-2505	98	6	of	of	ADP
issue-2505	98	7	encouraging	encourage	VERB
issue-2505	98	8	compliance	compliance	NOUN
issue-2505	98	9	and	and	CCONJ
issue-2505	98	10	combating	combat	VERB
issue-2505	98	11	tax	tax	NOUN
issue-2505	98	12	evasion	evasion	NOUN
issue-2505	98	13	,	,	PUNCT
issue-2505	98	14	as	as	ADV
issue-2505	98	15	well	well	ADV
issue-2505	98	16	as	as	ADP
issue-2505	98	17	providing	provide	VERB
issue-2505	98	18	incentives	incentive	NOUN
issue-2505	98	19	to	to	PART
issue-2505	98	20	stimulate	stimulate	VERB
issue-2505	98	21	economic	economic	ADJ
issue-2505	98	22	activity	activity	NOUN
issue-2505	98	23	and	and	CCONJ
issue-2505	98	24	increase	increase	VERB
issue-2505	98	25	tax	tax	NOUN
issue-2505	98	26	revenues	revenue	NOUN
issue-2505	98	27	.	.	PUNCT
issue-2505	99	1	they	they	PRON
issue-2505	99	2	also	also	ADV
issue-2505	99	3	offer	offer	VERB
issue-2505	99	4	recommendations	recommendation	NOUN
issue-2505	99	5	for	for	ADP
issue-2505	99	6	improving	improve	VERB
issue-2505	99	7	the	the	DET
issue-2505	99	8	personal	personal	ADJ
issue-2505	99	9	income	income	NOUN
issue-2505	99	10	tax	tax	NOUN
issue-2505	99	11	system	system	NOUN
issue-2505	99	12	,	,	PUNCT
issue-2505	99	13	based	base	VERB
issue-2505	99	14	on	on	ADP
issue-2505	99	15	european	european	ADJ
issue-2505	99	16	experience	experience	NOUN
issue-2505	99	17	,	,	PUNCT
issue-2505	99	18	to	to	PART
issue-2505	99	19	achieve	achieve	VERB
issue-2505	99	20	greater	great	ADJ
issue-2505	99	21	efficiency	efficiency	NOUN
issue-2505	99	22	and	and	CCONJ
issue-2505	99	23	fairness	fairness	NOUN
issue-2505	99	24	in	in	ADP
issue-2505	99	25	taxation	taxation	NOUN
issue-2505	99	26	.	.	PUNCT
issue-2505	100	1	the	the	DET
issue-2505	100	2	conclusions	conclusion	NOUN
issue-2505	100	3	of	of	ADP
issue-2505	100	4	the	the	DET
issue-2505	100	5	article	article	NOUN
issue-2505	100	6	by	by	ADP
issue-2505	100	7	l.	l.	PROPN
issue-2505	100	8	barabash	barabash	PROPN
issue-2505	100	9	(	(	PUNCT
issue-2505	100	10	2021	2021	NUM
issue-2505	100	11	)	)	PUNCT
issue-2505	100	12	highlight	highlight	VERB
issue-2505	100	13	the	the	DET
issue-2505	100	14	importance	importance	NOUN
issue-2505	100	15	of	of	ADP
issue-2505	100	16	harmonising	harmonise	VERB
issue-2505	100	17	the	the	DET
issue-2505	100	18	tax	tax	NOUN
issue-2505	100	19	system	system	NOUN
issue-2505	100	20	in	in	ADP
issue-2505	100	21	conditions	condition	NOUN
issue-2505	100	22	of	of	ADP
issue-2505	100	23	economic	economic	ADJ
issue-2505	100	24	crisis	crisis	NOUN
issue-2505	100	25	.	.	PUNCT
issue-2505	101	1	it	it	PRON
issue-2505	101	2	is	be	AUX
issue-2505	101	3	noted	note	VERB
issue-2505	101	4	that	that	SCONJ
issue-2505	101	5	in	in	ADP
issue-2505	101	6	times	time	NOUN
issue-2505	101	7	of	of	ADP
issue-2505	101	8	crisis	crisis	NOUN
issue-2505	101	9	it	it	PRON
issue-2505	101	10	is	be	AUX
issue-2505	101	11	important	important	ADJ
issue-2505	101	12	to	to	PART
issue-2505	101	13	implement	implement	VERB
issue-2505	101	14	measures	measure	NOUN
issue-2505	101	15	aimed	aim	VERB
issue-2505	101	16	at	at	ADP
issue-2505	101	17	improving	improve	VERB
issue-2505	101	18	fiscal	fiscal	ADJ
issue-2505	101	19	policy	policy	NOUN
issue-2505	101	20	in	in	ADP
issue-2505	101	21	order	order	NOUN
issue-2505	101	22	to	to	PART
issue-2505	101	23	ensure	ensure	VERB
issue-2505	101	24	the	the	DET
issue-2505	101	25	stability	stability	NOUN
issue-2505	101	26	and	and	CCONJ
issue-2505	101	27	sustainable	sustainable	ADJ
issue-2505	101	28	development	development	NOUN
issue-2505	101	29	of	of	ADP
issue-2505	101	30	the	the	DET
issue-2505	101	31	economy	economy	NOUN
issue-2505	101	32	.	.	PUNCT
issue-2505	102	1	the	the	DET
issue-2505	102	2	author	author	NOUN
issue-2505	102	3	justifies	justify	VERB
issue-2505	102	4	the	the	DET
issue-2505	102	5	need	need	NOUN
issue-2505	102	6	to	to	PART
issue-2505	102	7	adapt	adapt	VERB
issue-2505	102	8	the	the	DET
issue-2505	102	9	tax	tax	NOUN
issue-2505	102	10	system	system	NOUN
issue-2505	102	11	to	to	ADP
issue-2505	102	12	new	new	ADJ
issue-2505	102	13	conditions	condition	NOUN
issue-2505	102	14	and	and	CCONJ
issue-2505	102	15	provides	provide	VERB
issue-2505	102	16	recommendations	recommendation	NOUN
issue-2505	102	17	for	for	ADP
issue-2505	102	18	optimising	optimise	VERB
issue-2505	102	19	the	the	DET
issue-2505	102	20	tax	tax	NOUN
issue-2505	102	21	burden	burden	NOUN
issue-2505	102	22	,	,	PUNCT
issue-2505	102	23	increasing	increase	VERB
issue-2505	102	24	the	the	DET
issue-2505	102	25	efficiency	efficiency	NOUN
issue-2505	102	26	of	of	ADP
issue-2505	102	27	tax	tax	NOUN
issue-2505	102	28	administration	administration	NOUN
issue-2505	102	29	and	and	CCONJ
issue-2505	102	30	stimulating	stimulate	VERB
issue-2505	102	31	economic	economic	ADJ
issue-2505	102	32	growth	growth	NOUN
issue-2505	102	33	.	.	PUNCT
issue-2505	103	1	it	it	PRON
issue-2505	103	2	also	also	ADV
issue-2505	103	3	considers	consider	VERB
issue-2505	103	4	the	the	DET
issue-2505	103	5	importance	importance	NOUN
issue-2505	103	6	of	of	ADP
issue-2505	103	7	improving	improve	VERB
issue-2505	103	8	mechanisms	mechanism	NOUN
issue-2505	103	9	for	for	ADP
issue-2505	103	10	controlling	control	VERB
issue-2505	103	11	and	and	CCONJ
issue-2505	103	12	monitoring	monitor	VERB
issue-2505	103	13	tax	tax	NOUN
issue-2505	103	14	processes	process	NOUN
issue-2505	103	15	in	in	ADP
issue-2505	103	16	order	order	NOUN
issue-2505	103	17	to	to	PART
issue-2505	103	18	prevent	prevent	VERB
issue-2505	103	19	tax	tax	NOUN
issue-2505	103	20	evasion	evasion	NOUN
issue-2505	103	21	and	and	CCONJ
issue-2505	103	22	increase	increase	VERB
issue-2505	103	23	revenues	revenue	NOUN
issue-2505	103	24	to	to	ADP
issue-2505	103	25	the	the	DET
issue-2505	103	26	state	state	NOUN
issue-2505	103	27	budget	budget	NOUN
issue-2505	103	28	.	.	PUNCT
issue-2505	104	1	definitions	definition	NOUN
issue-2505	104	2	of	of	ADP
issue-2505	104	3	terms	term	NOUN
issue-2505	104	4	were	be	AUX
issue-2505	104	5	taken	take	VERB
issue-2505	104	6	from	from	ADP
issue-2505	104	7	the	the	DET
issue-2505	104	8	dictionary	dictionary	NOUN
issue-2505	104	9	edited	edit	VERB
issue-2505	104	10	by	by	ADP
issue-2505	104	11	a.	a.	PROPN
issue-2505	104	12	r.	r.	PROPN
issue-2505	104	13	e.	e.	PROPN
issue-2505	104	14	jakobsson	jakobsson	PROPN
issue-2505	104	15	,	,	PUNCT
issue-2505	104	16	o.	o.	PROPN
issue-2505	104	17	stepanenko	stepanenko	PROPN
issue-2505	104	18	,	,	PUNCT
issue-2505	104	19	v.	v.	ADP
issue-2505	104	20	verovkin	verovkin	X
issue-2505	104	21	(	(	PUNCT
issue-2505	104	22	2021	2021	NUM
issue-2505	104	23	)	)	PUNCT
issue-2505	104	24	and	and	CCONJ
issue-2505	104	25	o.	o.	ADJ
issue-2505	104	26	sazonets	sazonet	NOUN
issue-2505	104	27	,	,	PUNCT
issue-2505	104	28	i.	i.	NOUN
issue-2505	104	29	sazonets	sazonet	NOUN
issue-2505	104	30	(	(	PUNCT
issue-2505	104	31	2021	2021	NUM
issue-2505	104	32	)	)	PUNCT
issue-2505	104	33	.	.	PUNCT
issue-2505	105	1	in	in	ADP
issue-2505	105	2	the	the	DET
issue-2505	105	3	paper	paper	NOUN
issue-2505	105	4	"	"	PUNCT
issue-2505	105	5	taxation	taxation	NOUN
issue-2505	105	6	of	of	ADP
issue-2505	105	7	distributed	distributed	ADJ
issue-2505	105	8	profits	profit	NOUN
issue-2505	105	9	:	:	PUNCT
issue-2505	105	10	international	international	ADJ
issue-2505	105	11	experience	experience	NOUN
issue-2505	105	12	"	"	PUNCT
issue-2505	105	13	,	,	PUNCT
issue-2505	105	14	prepared	prepare	VERB
issue-2505	105	15	by	by	ADP
issue-2505	105	16	d.	d.	PROPN
issue-2505	105	17	saha	saha	PROPN
issue-2505	105	18	,	,	PUNCT
issue-2505	105	19	o.	o.	PROPN
issue-2505	105	20	betliy	betliy	PROPN
issue-2505	105	21	(	(	PUNCT
issue-2505	105	22	2017	2017	NUM
issue-2505	105	23	)	)	PUNCT
issue-2505	105	24	,	,	PUNCT
issue-2505	105	25	international	international	ADJ
issue-2505	105	26	experience	experience	NOUN
issue-2505	105	27	in	in	ADP
issue-2505	105	28	the	the	DET
issue-2505	105	29	taxation	taxation	NOUN
issue-2505	105	30	of	of	ADP
issue-2505	105	31	distributed	distribute	VERB
issue-2505	105	32	profits	profit	NOUN
issue-2505	105	33	is	be	AUX
issue-2505	105	34	reviewed	review	VERB
issue-2505	105	35	.	.	PUNCT
issue-2505	106	1	it	it	PRON
issue-2505	106	2	discusses	discuss	VERB
issue-2505	106	3	different	different	ADJ
issue-2505	106	4	approaches	approach	NOUN
issue-2505	106	5	to	to	ADP
issue-2505	106	6	taxation	taxation	NOUN
issue-2505	106	7	of	of	ADP
issue-2505	106	8	distributed	distribute	VERB
issue-2505	106	9	profit	profit	NOUN
issue-2505	106	10	in	in	ADP
issue-2505	106	11	different	different	ADJ
issue-2505	106	12	countries	country	NOUN
issue-2505	106	13	,	,	PUNCT
issue-2505	106	14	provides	provide	VERB
issue-2505	106	15	examples	example	NOUN
issue-2505	106	16	of	of	ADP
issue-2505	106	17	international	international	ADJ
issue-2505	106	18	best	good	ADJ
issue-2505	106	19	practices	practice	NOUN
issue-2505	106	20	and	and	CCONJ
issue-2505	106	21	recommendations	recommendation	NOUN
issue-2505	106	22	that	that	PRON
issue-2505	106	23	ukraine	ukraine	NOUN
issue-2505	106	24	can	can	AUX
issue-2505	106	25	consider	consider	VERB
issue-2505	106	26	when	when	SCONJ
issue-2505	106	27	developing	develop	VERB
issue-2505	106	28	its	its	PRON
issue-2505	106	29	tax	tax	NOUN
issue-2505	106	30	policy	policy	NOUN
issue-2505	106	31	.	.	PUNCT
issue-2505	107	1	in	in	ADP
issue-2505	107	2	addition	addition	NOUN
issue-2505	107	3	,	,	PUNCT
issue-2505	107	4	problematic	problematic	ADJ
issue-2505	107	5	issues	issue	NOUN
issue-2505	107	6	of	of	ADP
issue-2505	107	7	tax	tax	NOUN
issue-2505	107	8	exemption	exemption	NOUN
issue-2505	107	9	are	be	AUX
issue-2505	107	10	examined	examine	VERB
issue-2505	107	11	using	use	VERB
issue-2505	107	12	estonia	estonia	PROPN
issue-2505	107	13	as	as	ADP
issue-2505	107	14	an	an	DET
issue-2505	107	15	example	example	NOUN
issue-2505	107	16	.	.	PUNCT
issue-2505	108	1	it	it	PRON
issue-2505	108	2	is	be	AUX
issue-2505	108	3	noted	note	VERB
issue-2505	108	4	that	that	SCONJ
issue-2505	108	5	estonia	estonia	PROPN
issue-2505	108	6	has	have	AUX
issue-2505	108	7	effectively	effectively	ADV
issue-2505	108	8	become	become	VERB
issue-2505	108	9	a	a	DET
issue-2505	108	10	"	"	PUNCT
issue-2505	108	11	corporate	corporate	ADJ
issue-2505	108	12	bank	bank	NOUN
issue-2505	108	13	"	"	PUNCT
issue-2505	108	14	for	for	ADP
issue-2505	108	15	the	the	DET
issue-2505	108	16	profits	profit	NOUN
issue-2505	108	17	of	of	ADP
issue-2505	108	18	transnational	transnational	ADJ
issue-2505	108	19	companies	company	NOUN
issue-2505	108	20	,	,	PUNCT
issue-2505	108	21	with	with	ADP
issue-2505	108	22	profits	profit	NOUN
issue-2505	108	23	remaining	remain	VERB
issue-2505	108	24	in	in	ADP
issue-2505	108	25	estonia	estonia	PROPN
issue-2505	108	26	without	without	ADP
issue-2505	108	27	taxation	taxation	NOUN
issue-2505	108	28	and	and	CCONJ
issue-2505	108	29	without	without	ADP
issue-2505	108	30	tax	tax	NOUN
issue-2505	108	31	on	on	ADP
issue-2505	108	32	interest	interest	NOUN
issue-2505	108	33	.	.	PUNCT
issue-2505	109	1	a	a	DET
issue-2505	109	2	study	study	NOUN
issue-2505	109	3	by	by	ADP
issue-2505	109	4	a.	a.	PROPN
issue-2505	109	5	gaverdovsky	gaverdovsky	PROPN
issue-2505	109	6	(	(	PUNCT
issue-2505	109	7	2023	2023	NUM
issue-2505	109	8	)	)	PUNCT
issue-2505	109	9	notes	note	VERB
issue-2505	109	10	that	that	SCONJ
issue-2505	109	11	vat	vat	NOUN
issue-2505	109	12	fraud	fraud	NOUN
issue-2505	109	13	using	use	VERB
issue-2505	109	14	the	the	DET
issue-2505	109	15	"	"	PUNCT
issue-2505	109	16	missing	missing	ADJ
issue-2505	109	17	trader	trader	NOUN
issue-2505	109	18	within	within	ADP
issue-2505	109	19	the	the	DET
issue-2505	109	20	community	community	NOUN
issue-2505	109	21	"	"	PUNCT
issue-2505	109	22	is	be	AUX
issue-2505	109	23	widespread	widespread	ADJ
issue-2505	109	24	in	in	ADP
issue-2505	109	25	the	the	DET
issue-2505	109	26	eu	eu	PROPN
issue-2505	109	27	,	,	PUNCT
issue-2505	109	28	the	the	DET
issue-2505	109	29	uk	uk	PROPN
issue-2505	109	30	,	,	PUNCT
issue-2505	109	31	and	and	CCONJ
issue-2505	109	32	singapore	singapore	PROPN
issue-2505	109	33	.	.	PUNCT
issue-2505	110	1	the	the	DET
issue-2505	110	2	attention	attention	NOUN
issue-2505	110	3	is	be	AUX
issue-2505	110	4	paid	pay	VERB
issue-2505	110	5	to	to	ADP
issue-2505	110	6	a	a	DET
issue-2505	110	7	study	study	NOUN
issue-2505	110	8	conducted	conduct	VERB
issue-2505	110	9	by	by	ADP
issue-2505	110	10	the	the	DET
issue-2505	110	11	european	european	PROPN
issue-2505	110	12	parliament	parliament	NOUN
issue-2505	110	13	in	in	ADP
issue-2505	110	14	october	october	PROPN
issue-2505	110	15	2018	2018	NUM
issue-2505	110	16	,	,	PUNCT
issue-2505	110	17	which	which	PRON
issue-2505	110	18	showed	show	VERB
issue-2505	110	19	that	that	SCONJ
issue-2505	110	20	carousel	carousel	NOUN
issue-2505	110	21	schemes	scheme	NOUN
issue-2505	110	22	are	be	AUX
issue-2505	110	23	the	the	DET
issue-2505	110	24	most	most	ADV
issue-2505	110	25	dangerous	dangerous	ADJ
issue-2505	110	26	type	type	NOUN
issue-2505	110	27	of	of	ADP
issue-2505	110	28	cross	cross	ADJ
issue-2505	110	29	-	-	ADJ
issue-2505	110	30	border	border	ADJ
issue-2505	110	31	vat	vat	NOUN
issue-2505	110	32	fraud	fraud	NOUN
issue-2505	110	33	,	,	PUNCT
issue-2505	110	34	with	with	ADP
issue-2505	110	35	losses	loss	NOUN
issue-2505	110	36	estimated	estimate	VERB
issue-2505	110	37	at	at	ADP
issue-2505	110	38	an	an	DET
issue-2505	110	39	average	average	NOUN
issue-2505	110	40	of	of	ADP
issue-2505	110	41	50	50	NUM
issue-2505	110	42	billion	billion	NUM
issue-2505	110	43	eur	eur	NOUN
issue-2505	110	44	annually	annually	ADV
issue-2505	110	45	.	.	PUNCT
issue-2505	111	1	based	base	VERB
issue-2505	111	2	on	on	ADP
issue-2505	111	3	the	the	DET
issue-2505	111	4	results	result	NOUN
issue-2505	111	5	of	of	ADP
issue-2505	111	6	the	the	DET
issue-2505	111	7	study	study	NOUN
issue-2505	111	8	by	by	ADP
issue-2505	111	9	y.	y.	PROPN
issue-2505	111	10	chyrkova	chyrkova	PROPN
issue-2505	111	11	,	,	PUNCT
issue-2505	111	12	o.	o.	PROPN
issue-2505	111	13	zuzak	zuzak	PROPN
issue-2505	111	14	(	(	PUNCT
issue-2505	111	15	2022	2022	NUM
issue-2505	111	16	)	)	PUNCT
issue-2505	111	17	,	,	PUNCT
issue-2505	111	18	the	the	DET
issue-2505	111	19	authors	author	NOUN
issue-2505	111	20	believe	believe	VERB
issue-2505	111	21	it	it	PRON
issue-2505	111	22	is	be	AUX
issue-2505	111	23	important	important	ADJ
issue-2505	111	24	to	to	PART
issue-2505	111	25	emphasise	emphasise	VERB
issue-2505	111	26	the	the	DET
issue-2505	111	27	importance	importance	NOUN
issue-2505	111	28	of	of	ADP
issue-2505	111	29	introducing	introduce	VERB
issue-2505	111	30	automated	automate	VERB
issue-2505	111	31	and	and	CCONJ
issue-2505	111	32	transparent	transparent	ADJ
issue-2505	111	33	vat	vat	NOUN
issue-2505	111	34	refund	refund	NOUN
issue-2505	111	35	procedures	procedure	NOUN
issue-2505	111	36	similar	similar	ADJ
issue-2505	111	37	to	to	ADP
issue-2505	111	38	those	those	PRON
issue-2505	111	39	used	use	VERB
issue-2505	111	40	in	in	ADP
issue-2505	111	41	eu	eu	PROPN
issue-2505	111	42	countries	country	NOUN
issue-2505	111	43	.	.	PUNCT
issue-2505	112	1	they	they	PRON
issue-2505	112	2	also	also	ADV
issue-2505	112	3	argue	argue	VERB
issue-2505	112	4	for	for	ADP
issue-2505	112	5	the	the	DET
issue-2505	112	6	need	need	NOUN
issue-2505	112	7	to	to	PART
issue-2505	112	8	amend	amend	VERB
issue-2505	112	9	the	the	DET
issue-2505	112	10	tax	tax	NOUN
issue-2505	112	11	code	code	NOUN
issue-2505	112	12	of	of	ADP
issue-2505	112	13	ukraine	ukraine	PROPN
issue-2505	112	14	to	to	PART
issue-2505	112	15	include	include	VERB
issue-2505	112	16	new	new	ADJ
issue-2505	112	17	provisions	provision	NOUN
issue-2505	112	18	defining	define	VERB
issue-2505	112	19	the	the	DET
issue-2505	112	20	specifics	specific	NOUN
issue-2505	112	21	of	of	ADP
issue-2505	112	22	vat	vat	NOUN
issue-2505	112	23	collection	collection	NOUN
issue-2505	112	24	on	on	ADP
issue-2505	112	25	goods	good	NOUN
issue-2505	112	26	supplied	supply	VERB
issue-2505	112	27	to	to	ADP
issue-2505	112	28	duty	duty	NOUN
issue-2505	112	29	-	-	PUNCT
issue-2505	112	30	free	free	ADJ
issue-2505	112	31	shops	shop	NOUN
issue-2505	112	32	.	.	PUNCT
issue-2505	113	1	another	another	DET
issue-2505	113	2	priority	priority	NOUN
issue-2505	113	3	is	be	AUX
issue-2505	113	4	the	the	DET
issue-2505	113	5	fight	fight	NOUN
issue-2505	113	6	against	against	ADP
issue-2505	113	7	smuggling	smuggling	NOUN
issue-2505	113	8	and	and	CCONJ
issue-2505	113	9	the	the	DET
issue-2505	113	10	continuation	continuation	NOUN
issue-2505	113	11	of	of	ADP
issue-2505	113	12	negotiations	negotiation	NOUN
issue-2505	113	13	to	to	PART
issue-2505	113	14	improve	improve	VERB
issue-2505	113	15	the	the	DET
issue-2505	113	16	existing	exist	VERB
issue-2505	113	17	free	free	ADJ
issue-2505	113	18	trade	trade	NOUN
issue-2505	113	19	agreements	agreement	NOUN
issue-2505	113	20	between	between	ADP
issue-2505	113	21	ukraine	ukraine	NOUN
issue-2505	113	22	and	and	CCONJ
issue-2505	113	23	the	the	DET
issue-2505	113	24	eu	eu	PROPN
issue-2505	113	25	,	,	PUNCT
issue-2505	113	26	in	in	ADP
issue-2505	113	27	particular	particular	ADJ
issue-2505	113	28	as	as	SCONJ
issue-2505	113	29	regards	regard	VERB
issue-2505	113	30	the	the	DET
issue-2505	113	31	rules	rule	NOUN
issue-2505	113	32	of	of	ADP
issue-2505	113	33	origin	origin	NOUN
issue-2505	113	34	of	of	ADP
issue-2505	113	35	goods	good	NOUN
issue-2505	113	36	.	.	PUNCT
issue-2505	114	1	research	research	NOUN
issue-2505	114	2	on	on	ADP
issue-2505	114	3	"	"	PUNCT
issue-2505	114	4	tax	tax	NOUN
issue-2505	114	5	free	free	ADJ
issue-2505	114	6	"	"	PUNCT
issue-2505	114	7	in	in	ADP
issue-2505	114	8	the	the	DET
issue-2505	114	9	context	context	NOUN
issue-2505	114	10	of	of	ADP
issue-2505	114	11	customs	custom	NOUN
issue-2505	114	12	law	law	NOUN
issue-2505	114	13	and	and	CCONJ
issue-2505	114	14	its	its	PRON
issue-2505	114	15	international	international	ADJ
issue-2505	114	16	experience	experience	NOUN
issue-2505	114	17	reflects	reflect	VERB
issue-2505	114	18	several	several	ADJ
issue-2505	114	19	important	important	ADJ
issue-2505	114	20	trends	trend	NOUN
issue-2505	114	21	.	.	PUNCT
issue-2505	115	1	scientific	scientific	ADJ
issue-2505	115	2	studies	study	NOUN
issue-2505	115	3	in	in	ADP
issue-2505	115	4	this	this	DET
issue-2505	115	5	area	area	NOUN
issue-2505	115	6	aim	aim	VERB
issue-2505	115	7	to	to	PART
issue-2505	115	8	understand	understand	VERB
issue-2505	115	9	the	the	DET
issue-2505	115	10	effectiveness	effectiveness	NOUN
issue-2505	115	11	and	and	CCONJ
issue-2505	115	12	impact	impact	NOUN
issue-2505	115	13	of	of	ADP
issue-2505	115	14	such	such	ADJ
issue-2505	115	15	schemes	scheme	NOUN
issue-2505	115	16	on	on	ADP
issue-2505	115	17	the	the	DET
issue-2505	115	18	economy	economy	NOUN
issue-2505	115	19	and	and	CCONJ
issue-2505	115	20	tax	tax	NOUN
issue-2505	115	21	policy	policy	NOUN
issue-2505	115	22	of	of	ADP
issue-2505	115	23	countries	country	NOUN
issue-2505	115	24	.	.	PUNCT
issue-2505	116	1	in	in	ADP
issue-2505	116	2	particular	particular	ADJ
issue-2505	116	3	,	,	PUNCT
issue-2505	116	4	the	the	DET
issue-2505	116	5	research	research	NOUN
issue-2505	116	6	focuses	focus	VERB
issue-2505	116	7	on	on	ADP
issue-2505	116	8	studying	study	VERB
issue-2505	116	9	the	the	DET
issue-2505	116	10	impact	impact	NOUN
issue-2505	116	11	of	of	ADP
issue-2505	116	12	"	"	PUNCT
issue-2505	116	13	tax	tax	NOUN
issue-2505	116	14	free	free	ADJ
issue-2505	116	15	"	"	PUNCT
issue-2505	116	16	on	on	ADP
issue-2505	116	17	consumer	consumer	NOUN
issue-2505	116	18	activity	activity	NOUN
issue-2505	116	19	,	,	PUNCT
issue-2505	116	20	trade	trade	NOUN
issue-2505	116	21	turnover	turnover	NOUN
issue-2505	116	22	and	and	CCONJ
issue-2505	116	23	the	the	DET
issue-2505	116	24	investment	investment	NOUN
issue-2505	116	25	climate	climate	NOUN
issue-2505	116	26	of	of	ADP
issue-2505	116	27	countries	country	NOUN
issue-2505	116	28	;	;	PUNCT
issue-2505	116	29	analysing	analyse	VERB
issue-2505	116	30	legislation	legislation	NOUN
issue-2505	116	31	,	,	PUNCT
issue-2505	116	32	rules	rule	NOUN
issue-2505	116	33	and	and	CCONJ
issue-2505	116	34	regulations	regulation	NOUN
issue-2505	116	35	related	relate	VERB
issue-2505	116	36	to	to	ADP
issue-2505	116	37	"	"	PUNCT
issue-2505	116	38	tax	tax	VERB
issue-2505	116	39	free	free	ADJ
issue-2505	116	40	"	"	PUNCT
issue-2505	116	41	in	in	ADP
issue-2505	116	42	different	different	ADJ
issue-2505	116	43	countries	country	NOUN
issue-2505	116	44	and	and	CCONJ
issue-2505	116	45	their	their	PRON
issue-2505	116	46	compliance	compliance	NOUN
issue-2505	116	47	with	with	ADP
issue-2505	116	48	international	international	ADJ
issue-2505	116	49	standards	standard	NOUN
issue-2505	116	50	;	;	PUNCT
issue-2505	116	51	studying	study	VERB
issue-2505	116	52	the	the	DET
issue-2505	116	53	impact	impact	NOUN
issue-2505	116	54	of	of	ADP
issue-2505	116	55	the	the	DET
issue-2505	116	56	"	"	PUNCT
issue-2505	116	57	tax	tax	NOUN
issue-2505	116	58	free	free	ADJ
issue-2505	116	59	"	"	PUNCT
issue-2505	116	60	system	system	NOUN
issue-2505	116	61	on	on	ADP
issue-2505	116	62	tax	tax	NOUN
issue-2505	116	63	revenues	revenue	NOUN
issue-2505	116	64	and	and	CCONJ
issue-2505	116	65	budgetary	budgetary	ADJ
issue-2505	116	66	processes	process	NOUN
issue-2505	116	67	,	,	PUNCT
issue-2505	116	68	as	as	ADV
issue-2505	116	69	well	well	ADV
issue-2505	116	70	as	as	ADP
issue-2505	116	71	developing	develop	VERB
issue-2505	116	72	proposals	proposal	NOUN
issue-2505	116	73	for	for	ADP
issue-2505	116	74	optimising	optimise	VERB
issue-2505	116	75	the	the	DET
issue-2505	116	76	tax	tax	NOUN
issue-2505	116	77	system	system	NOUN
issue-2505	116	78	;	;	PUNCT
issue-2505	116	79	and	and	CCONJ
issue-2505	116	80	exploring	explore	VERB
issue-2505	116	81	new	new	ADJ
issue-2505	116	82	technologies	technology	NOUN
issue-2505	116	83	and	and	CCONJ
issue-2505	116	84	innovative	innovative	ADJ
issue-2505	116	85	approaches	approach	NOUN
issue-2505	116	86	to	to	ADP
issue-2505	116	87	the	the	DET
issue-2505	116	88	implementation	implementation	NOUN
issue-2505	116	89	of	of	ADP
issue-2505	116	90	the	the	DET
issue-2505	116	91	"	"	PUNCT
issue-2505	116	92	tax	tax	NOUN
issue-2505	116	93	free	free	ADJ
issue-2505	116	94	"	"	PUNCT
issue-2505	116	95	system	system	NOUN
issue-2505	116	96	,	,	PUNCT
issue-2505	116	97	which	which	PRON
issue-2505	116	98	contribute	contribute	VERB
issue-2505	116	99	to	to	ADP
issue-2505	116	100	finding	find	VERB
issue-2505	116	101	effective	effective	ADJ
issue-2505	116	102	solutions	solution	NOUN
issue-2505	116	103	for	for	ADP
issue-2505	116	104	all	all	DET
issue-2505	116	105	parties	party	NOUN
issue-2505	116	106	involved	involve	VERB
issue-2505	116	107	.	.	PUNCT
issue-2505	117	1	4	4	X
issue-2505	117	2	.	.	X
issue-2505	117	3	the	the	DET
issue-2505	117	4	main	main	ADJ
issue-2505	117	5	research	research	NOUN
issue-2505	117	6	material	material	NOUN
issue-2505	117	7	the	the	DET
issue-2505	117	8	"	"	PUNCT
issue-2505	117	9	tax	tax	NOUN
issue-2505	117	10	free	free	ADJ
issue-2505	117	11	"	"	PUNCT
issue-2505	117	12	system	system	NOUN
issue-2505	117	13	allows	allow	VERB
issue-2505	117	14	foreign	foreign	ADJ
issue-2505	117	15	nationals	national	NOUN
issue-2505	117	16	to	to	PART
issue-2505	117	17	receive	receive	VERB
issue-2505	117	18	a	a	DET
issue-2505	117	19	refund	refund	NOUN
issue-2505	117	20	of	of	ADP
issue-2505	117	21	value	value	NOUN
issue-2505	117	22	added	add	VERB
issue-2505	117	23	tax	tax	NOUN
issue-2505	117	24	(	(	PUNCT
issue-2505	117	25	vat	vat	NOUN
issue-2505	117	26	)	)	PUNCT
issue-2505	117	27	on	on	ADP
issue-2505	117	28	goods	good	NOUN
issue-2505	117	29	purchased	purchase	VERB
issue-2505	117	30	during	during	ADP
issue-2505	117	31	their	their	PRON
issue-2505	117	32	stay	stay	NOUN
issue-2505	117	33	in	in	ADP
issue-2505	117	34	the	the	DET
issue-2505	117	35	country	country	NOUN
issue-2505	117	36	,	,	PUNCT
issue-2505	117	37	provided	provide	VERB
issue-2505	117	38	they	they	PRON
issue-2505	117	39	do	do	AUX
issue-2505	117	40	not	not	PART
issue-2505	117	41	reside	reside	VERB
issue-2505	117	42	there	there	ADV
issue-2505	117	43	permanently	permanently	ADV
issue-2505	117	44	.	.	PUNCT
issue-2505	118	1	the	the	DET
issue-2505	118	2	tax	tax	NOUN
issue-2505	118	3	refund	refund	NOUN
issue-2505	118	4	is	be	AUX
issue-2505	118	5	possible	possible	ADJ
issue-2505	118	6	only	only	ADV
issue-2505	118	7	after	after	ADP
issue-2505	118	8	leaving	leave	VERB
issue-2505	118	9	the	the	DET
issue-2505	118	10	country	country	NOUN
issue-2505	118	11	where	where	SCONJ
issue-2505	118	12	the	the	DET
issue-2505	118	13	purchases	purchase	NOUN
issue-2505	118	14	were	be	AUX
issue-2505	118	15	made	make	VERB
issue-2505	118	16	.	.	PUNCT
issue-2505	119	1	the	the	DET
issue-2505	119	2	vat	vat	NOUN
issue-2505	119	3	refund	refund	NOUN
issue-2505	119	4	percentage	percentage	NOUN
issue-2505	119	5	is	be	AUX
issue-2505	119	6	determined	determine	VERB
issue-2505	119	7	in	in	ADP
issue-2505	119	8	accordance	accordance	NOUN
issue-2505	119	9	with	with	ADP
issue-2505	119	10	the	the	DET
issue-2505	119	11	rules	rule	NOUN
issue-2505	119	12	of	of	ADP
issue-2505	119	13	each	each	DET
issue-2505	119	14	country	country	NOUN
issue-2505	119	15	and	and	CCONJ
issue-2505	119	16	can	can	AUX
issue-2505	119	17	be	be	AUX
issue-2505	119	18	up	up	ADV
issue-2505	119	19	to	to	PART
issue-2505	119	20	20	20	NUM
issue-2505	119	21	%	%	NOUN
issue-2505	119	22	of	of	ADP
issue-2505	119	23	the	the	DET
issue-2505	119	24	total	total	ADJ
issue-2505	119	25	purchase	purchase	NOUN
issue-2505	119	26	amount	amount	NOUN
issue-2505	119	27	.	.	PUNCT
issue-2505	120	1	in	in	ADP
issue-2505	120	2	addition	addition	NOUN
issue-2505	120	3	,	,	PUNCT
issue-2505	120	4	there	there	PRON
issue-2505	120	5	is	be	VERB
issue-2505	120	6	a	a	DET
issue-2505	120	7	minimum	minimum	ADJ
issue-2505	120	8	purchase	purchase	NOUN
issue-2505	120	9	amount	amount	NOUN
issue-2505	120	10	required	require	VERB
issue-2505	120	11	to	to	PART
issue-2505	120	12	qualify	qualify	VERB
issue-2505	120	13	for	for	ADP
issue-2505	120	14	a	a	DET
issue-2505	120	15	refund	refund	NOUN
issue-2505	120	16	,	,	PUNCT
issue-2505	120	17	which	which	PRON
issue-2505	120	18	is	be	AUX
issue-2505	120	19	set	set	VERB
issue-2505	120	20	by	by	ADP
issue-2505	120	21	each	each	DET
issue-2505	120	22	country	country	NOUN
issue-2505	120	23	separately	separately	ADV
issue-2505	120	24	.	.	PUNCT
issue-2505	121	1	baltic	baltic	PROPN
issue-2505	121	2	journal	journal	PROPN
issue-2505	121	3	of	of	ADP
issue-2505	121	4	economic	economic	ADJ
issue-2505	121	5	studies	study	NOUN
issue-2505	121	6	272	272	NUM
issue-2505	121	7	vol	vol	NOUN
issue-2505	121	8	.	.	PUNCT
issue-2505	122	1	10	10	NUM
issue-2505	122	2	no	no	NOUN
issue-2505	122	3	.	.	NOUN
issue-2505	123	1	3	3	NUM
issue-2505	123	2	,	,	PUNCT
issue-2505	123	3	2024	2024	NUM
issue-2505	123	4	as	as	ADP
issue-2505	123	5	a	a	DET
issue-2505	123	6	general	general	ADJ
issue-2505	123	7	rule	rule	NOUN
issue-2505	123	8	,	,	PUNCT
issue-2505	123	9	foreign	foreign	ADJ
issue-2505	123	10	nationals	national	NOUN
issue-2505	123	11	are	be	AUX
issue-2505	123	12	eligible	eligible	ADJ
issue-2505	123	13	for	for	ADP
issue-2505	123	14	"	"	PUNCT
issue-2505	123	15	tax	tax	NOUN
issue-2505	123	16	free	free	ADJ
issue-2505	123	17	"	"	PUNCT
issue-2505	123	18	if	if	SCONJ
issue-2505	123	19	they	they	PRON
issue-2505	123	20	:	:	PUNCT
issue-2505	123	21	–	–	PUNCT
issue-2505	123	22	stay	stay	VERB
issue-2505	123	23	in	in	ADP
issue-2505	123	24	the	the	DET
issue-2505	123	25	country	country	NOUN
issue-2505	123	26	where	where	SCONJ
issue-2505	123	27	the	the	DET
issue-2505	123	28	purchases	purchase	NOUN
issue-2505	123	29	were	be	AUX
issue-2505	123	30	made	make	VERB
issue-2505	123	31	for	for	ADP
issue-2505	123	32	no	no	DET
issue-2505	123	33	more	more	ADJ
issue-2505	123	34	than	than	ADP
issue-2505	123	35	three	three	NUM
issue-2505	123	36	months	month	NOUN
issue-2505	123	37	.	.	PUNCT
issue-2505	124	1	–	–	PUNCT
issue-2505	124	2	do	do	AUX
issue-2505	124	3	not	not	PART
issue-2505	124	4	have	have	VERB
issue-2505	124	5	a	a	DET
issue-2505	124	6	permanent	permanent	ADJ
issue-2505	124	7	residence	residence	NOUN
issue-2505	124	8	in	in	ADP
issue-2505	124	9	the	the	DET
issue-2505	124	10	country	country	NOUN
issue-2505	124	11	where	where	SCONJ
issue-2505	124	12	the	the	DET
issue-2505	124	13	purchases	purchase	NOUN
issue-2505	124	14	were	be	AUX
issue-2505	124	15	made	make	VERB
issue-2505	124	16	.	.	PUNCT
issue-2505	125	1	–	–	PUNCT
issue-2505	125	2	do	do	AUX
issue-2505	125	3	not	not	PART
issue-2505	125	4	have	have	VERB
issue-2505	125	5	the	the	DET
issue-2505	125	6	right	right	NOUN
issue-2505	125	7	to	to	PART
issue-2505	125	8	work	work	VERB
issue-2505	125	9	in	in	ADP
issue-2505	125	10	the	the	DET
issue-2505	125	11	country	country	NOUN
issue-2505	125	12	where	where	SCONJ
issue-2505	125	13	the	the	DET
issue-2505	125	14	purchases	purchase	NOUN
issue-2505	125	15	were	be	AUX
issue-2505	125	16	made	make	VERB
issue-2505	125	17	.	.	PUNCT
issue-2505	126	1	–	–	PUNCT
issue-2505	126	2	are	be	AUX
issue-2505	126	3	not	not	PART
issue-2505	126	4	refugees	refugee	NOUN
issue-2505	126	5	in	in	ADP
issue-2505	126	6	the	the	DET
issue-2505	126	7	country	country	NOUN
issue-2505	126	8	.	.	PUNCT
issue-2505	127	1	–	–	PUNCT
issue-2505	127	2	are	be	AUX
issue-2505	127	3	not	not	PART
issue-2505	127	4	citizens	citizen	NOUN
issue-2505	127	5	of	of	ADP
issue-2505	127	6	the	the	DET
issue-2505	127	7	european	european	PROPN
issue-2505	127	8	union	union	PROPN
issue-2505	127	9	if	if	SCONJ
issue-2505	127	10	the	the	DET
issue-2505	127	11	purchase	purchase	NOUN
issue-2505	127	12	was	be	AUX
issue-2505	127	13	made	make	VERB
issue-2505	127	14	within	within	ADP
issue-2505	127	15	the	the	DET
issue-2505	127	16	eu	eu	PROPN
issue-2505	127	17	.	.	PUNCT
issue-2505	128	1	the	the	DET
issue-2505	128	2	process	process	NOUN
issue-2505	128	3	of	of	ADP
issue-2505	128	4	obtaining	obtain	VERB
issue-2505	128	5	a	a	DET
issue-2505	128	6	"	"	PUNCT
issue-2505	128	7	tax	tax	NOUN
issue-2505	128	8	free	free	ADJ
issue-2505	128	9	"	"	PUNCT
issue-2505	128	10	refund	refund	NOUN
issue-2505	128	11	can	can	AUX
issue-2505	128	12	be	be	AUX
issue-2505	128	13	divided	divide	VERB
issue-2505	128	14	into	into	ADP
issue-2505	128	15	three	three	NUM
issue-2505	128	16	stages	stage	NOUN
issue-2505	128	17	:	:	PUNCT
issue-2505	128	18	1	1	X
issue-2505	128	19	.	.	X
issue-2505	128	20	making	make	VERB
issue-2505	128	21	a	a	DET
issue-2505	128	22	purchase	purchase	NOUN
issue-2505	128	23	.	.	PUNCT
issue-2505	129	1	one	one	PRON
issue-2505	129	2	need	need	VERB
issue-2505	129	3	to	to	PART
issue-2505	129	4	do	do	VERB
issue-2505	129	5	this	this	PRON
issue-2505	129	6	in	in	ADP
issue-2505	129	7	a	a	DET
issue-2505	129	8	store	store	NOUN
issue-2505	129	9	that	that	PRON
issue-2505	129	10	operates	operate	VERB
issue-2505	129	11	under	under	ADP
issue-2505	129	12	the	the	DET
issue-2505	129	13	"	"	PUNCT
issue-2505	129	14	tax	tax	NOUN
issue-2505	129	15	free	free	ADJ
issue-2505	129	16	"	"	PUNCT
issue-2505	129	17	system	system	NOUN
issue-2505	129	18	.	.	PUNCT
issue-2505	130	1	this	this	PRON
issue-2505	130	2	may	may	AUX
issue-2505	130	3	be	be	AUX
issue-2505	130	4	indicated	indicate	VERB
issue-2505	130	5	by	by	ADP
issue-2505	130	6	a	a	DET
issue-2505	130	7	sign	sign	NOUN
issue-2505	130	8	at	at	ADP
issue-2505	130	9	the	the	DET
issue-2505	130	10	entrance	entrance	NOUN
issue-2505	130	11	(	(	PUNCT
issue-2505	130	12	global	global	ADJ
issue-2505	130	13	refund	refund	NOUN
issue-2505	130	14	or	or	CCONJ
issue-2505	130	15	tax	tax	NOUN
issue-2505	130	16	free	free	ADJ
issue-2505	130	17	)	)	PUNCT
issue-2505	130	18	,	,	PUNCT
issue-2505	130	19	or	or	CCONJ
issue-2505	130	20	alternatively	alternatively	ADV
issue-2505	130	21	,	,	PUNCT
issue-2505	130	22	one	one	PRON
issue-2505	130	23	can	can	AUX
issue-2505	130	24	simply	simply	ADV
issue-2505	130	25	ask	ask	VERB
issue-2505	130	26	a	a	DET
issue-2505	130	27	sales	sale	NOUN
issue-2505	130	28	assistant	assistant	NOUN
issue-2505	130	29	.	.	PUNCT
issue-2505	131	1	after	after	ADP
issue-2505	131	2	making	make	VERB
issue-2505	131	3	a	a	DET
issue-2505	131	4	purchase	purchase	NOUN
issue-2505	131	5	at	at	ADP
issue-2505	131	6	the	the	DET
issue-2505	131	7	checkout	checkout	NOUN
issue-2505	131	8	,	,	PUNCT
issue-2505	131	9	one	one	NUM
issue-2505	131	10	needs	need	VERB
issue-2505	131	11	to	to	PART
issue-2505	131	12	fill	fill	VERB
issue-2505	131	13	out	out	ADP
issue-2505	131	14	the	the	DET
issue-2505	131	15	documents	document	NOUN
issue-2505	131	16	to	to	PART
issue-2505	131	17	get	get	VERB
issue-2505	131	18	"	"	PUNCT
issue-2505	131	19	tax	tax	NOUN
issue-2505	131	20	free	free	ADJ
issue-2505	131	21	"	"	PUNCT
issue-2505	131	22	.	.	PUNCT
issue-2505	132	1	to	to	PART
issue-2505	132	2	do	do	VERB
issue-2505	132	3	this	this	PRON
issue-2505	132	4	,	,	PUNCT
issue-2505	132	5	a	a	DET
issue-2505	132	6	passport	passport	NOUN
issue-2505	132	7	is	be	AUX
issue-2505	132	8	required	require	VERB
issue-2505	132	9	.	.	PUNCT
issue-2505	133	1	2	2	X
issue-2505	133	2	.	.	X
issue-2505	133	3	leaving	leave	VERB
issue-2505	133	4	the	the	DET
issue-2505	133	5	country	country	NOUN
issue-2505	133	6	where	where	SCONJ
issue-2505	133	7	the	the	DET
issue-2505	133	8	purchase	purchase	NOUN
issue-2505	133	9	was	be	AUX
issue-2505	133	10	made	make	VERB
issue-2505	133	11	.	.	PUNCT
issue-2505	134	1	before	before	ADP
issue-2505	134	2	passing	pass	VERB
issue-2505	134	3	through	through	ADP
issue-2505	134	4	customs	custom	NOUN
issue-2505	134	5	control	control	NOUN
issue-2505	134	6	,	,	PUNCT
issue-2505	134	7	it	it	PRON
issue-2505	134	8	is	be	AUX
issue-2505	134	9	necessary	necessary	ADJ
issue-2505	134	10	to	to	PART
issue-2505	134	11	stamp	stamp	VERB
issue-2505	134	12	the	the	DET
issue-2505	134	13	receipts	receipt	NOUN
issue-2505	134	14	at	at	ADP
issue-2505	134	15	a	a	DET
issue-2505	134	16	special	special	ADJ
issue-2505	134	17	"	"	PUNCT
issue-2505	134	18	tax	tax	NOUN
issue-2505	134	19	free	free	ADJ
issue-2505	134	20	"	"	PUNCT
issue-2505	134	21	point	point	NOUN
issue-2505	134	22	.	.	PUNCT
issue-2505	135	1	to	to	PART
issue-2505	135	2	do	do	VERB
issue-2505	135	3	this	this	PRON
issue-2505	135	4	,	,	PUNCT
issue-2505	135	5	one	one	PRON
issue-2505	135	6	needs	need	VERB
issue-2505	135	7	the	the	DET
issue-2505	135	8	receipts	receipt	NOUN
issue-2505	135	9	,	,	PUNCT
issue-2505	135	10	a	a	DET
issue-2505	135	11	passport	passport	NOUN
issue-2505	135	12	and	and	CCONJ
issue-2505	135	13	possibly	possibly	ADV
issue-2505	135	14	the	the	DET
issue-2505	135	15	goods	good	NOUN
issue-2505	135	16	in	in	ADP
issue-2505	135	17	their	their	PRON
issue-2505	135	18	original	original	ADJ
issue-2505	135	19	,	,	PUNCT
issue-2505	135	20	unopened	unopened	ADJ
issue-2505	135	21	packaging	packaging	NOUN
issue-2505	135	22	sealed	seal	VERB
issue-2505	135	23	in	in	ADP
issue-2505	135	24	the	the	DET
issue-2505	135	25	store	store	NOUN
issue-2505	135	26	.	.	PUNCT
issue-2505	136	1	if	if	SCONJ
issue-2505	136	2	one	one	PRON
issue-2505	136	3	has	have	AUX
issue-2505	136	4	made	make	VERB
issue-2505	136	5	a	a	DET
issue-2505	136	6	purchase	purchase	NOUN
issue-2505	136	7	within	within	ADP
issue-2505	136	8	the	the	DET
issue-2505	136	9	eu	eu	PROPN
issue-2505	136	10	,	,	PUNCT
issue-2505	136	11	the	the	DET
issue-2505	136	12	receipts	receipt	NOUN
issue-2505	136	13	will	will	AUX
issue-2505	136	14	be	be	AUX
issue-2505	136	15	stamped	stamp	VERB
issue-2505	136	16	in	in	ADP
issue-2505	136	17	the	the	DET
issue-2505	136	18	country	country	NOUN
issue-2505	136	19	through	through	ADP
issue-2505	136	20	which	which	PRON
issue-2505	136	21	one	one	PRON
issue-2505	136	22	are	be	AUX
issue-2505	136	23	leaving	leave	VERB
issue-2505	136	24	the	the	DET
issue-2505	136	25	schengen	schengen	NOUN
issue-2505	136	26	area	area	NOUN
issue-2505	136	27	.	.	PUNCT
issue-2505	137	1	3	3	X
issue-2505	137	2	.	.	X
issue-2505	137	3	receiving	receive	VERB
issue-2505	137	4	the	the	DET
issue-2505	137	5	refund	refund	NOUN
issue-2505	137	6	.	.	PUNCT
issue-2505	138	1	after	after	ADP
issue-2505	138	2	passing	pass	VERB
issue-2505	138	3	customs	custom	NOUN
issue-2505	138	4	control	control	NOUN
issue-2505	138	5	,	,	PUNCT
issue-2505	138	6	one	one	PRON
issue-2505	138	7	can	can	AUX
issue-2505	138	8	immediately	immediately	ADV
issue-2505	138	9	receive	receive	VERB
issue-2505	138	10	a	a	DET
issue-2505	138	11	"	"	PUNCT
issue-2505	138	12	tax	tax	NOUN
issue-2505	138	13	free	free	ADJ
issue-2505	138	14	"	"	PUNCT
issue-2505	138	15	refund	refund	NOUN
issue-2505	138	16	in	in	ADP
issue-2505	138	17	the	the	DET
issue-2505	138	18	duty	duty	NOUN
issue-2505	138	19	-	-	PUNCT
issue-2505	138	20	free	free	ADJ
issue-2505	138	21	zone	zone	NOUN
issue-2505	138	22	at	at	ADP
issue-2505	138	23	a	a	DET
issue-2505	138	24	special	special	ADJ
issue-2505	138	25	point	point	NOUN
issue-2505	138	26	.	.	PUNCT
issue-2505	139	1	if	if	SCONJ
issue-2505	139	2	for	for	ADP
issue-2505	139	3	some	some	DET
issue-2505	139	4	reason	reason	NOUN
issue-2505	139	5	this	this	PRON
issue-2505	139	6	is	be	AUX
issue-2505	139	7	not	not	PART
issue-2505	139	8	possible	possible	ADJ
issue-2505	139	9	,	,	PUNCT
issue-2505	139	10	it	it	PRON
issue-2505	139	11	can	can	AUX
issue-2505	139	12	be	be	AUX
issue-2505	139	13	done	do	VERB
issue-2505	139	14	upon	upon	SCONJ
issue-2505	139	15	returning	return	VERB
issue-2505	139	16	home	home	ADV
issue-2505	139	17	at	at	ADP
issue-2505	139	18	one	one	NUM
issue-2505	139	19	of	of	ADP
issue-2505	139	20	the	the	DET
issue-2505	139	21	global	global	ADJ
issue-2505	139	22	refund	refund	NOUN
issue-2505	139	23	offices	office	NOUN
issue-2505	139	24	(	(	PUNCT
issue-2505	139	25	globalrefund.com	globalrefund.com	X
issue-2505	139	26	)	)	PUNCT
issue-2505	139	27	or	or	CCONJ
issue-2505	139	28	to	to	ADP
issue-2505	139	29	a	a	DET
issue-2505	139	30	bank	bank	NOUN
issue-2505	139	31	account	account	NOUN
issue-2505	139	32	by	by	ADP
issue-2505	139	33	sending	send	VERB
issue-2505	139	34	receipts	receipt	NOUN
issue-2505	139	35	with	with	ADP
issue-2505	139	36	bank	bank	NOUN
issue-2505	139	37	details	detail	NOUN
issue-2505	139	38	to	to	ADP
issue-2505	139	39	global	global	ADJ
issue-2505	139	40	refund	refund	NOUN
issue-2505	139	41	.	.	PUNCT
issue-2505	140	1	starting	start	VERB
issue-2505	140	2	from	from	ADP
issue-2505	140	3	january	january	PROPN
issue-2505	140	4	1	1	NUM
issue-2505	140	5	,	,	PUNCT
issue-2505	140	6	2020	2020	NUM
issue-2505	140	7	,	,	PUNCT
issue-2505	140	8	only	only	ADV
issue-2505	140	9	purchases	purchase	NOUN
issue-2505	140	10	with	with	ADP
issue-2505	140	11	an	an	DET
issue-2505	140	12	invoice	invoice	NOUN
issue-2505	140	13	amount	amount	NOUN
issue-2505	140	14	of	of	ADP
issue-2505	140	15	50.01	50.01	NUM
issue-2505	140	16	eur	eur	NOUN
issue-2505	140	17	or	or	CCONJ
issue-2505	140	18	more	more	ADJ
issue-2505	140	19	can	can	AUX
issue-2505	140	20	qualify	qualify	VERB
issue-2505	140	21	for	for	ADP
issue-2505	140	22	the	the	DET
issue-2505	140	23	sales	sale	NOUN
issue-2505	140	24	tax	tax	NOUN
issue-2505	140	25	exemption	exemption	NOUN
issue-2505	140	26	for	for	ADP
issue-2505	140	27	export	export	NOUN
issue-2505	140	28	on	on	ADP
issue-2505	140	29	non	non	ADJ
issue-2505	140	30	-	-	ADJ
issue-2505	140	31	commercial	commercial	ADJ
issue-2505	140	32	trips	trip	NOUN
issue-2505	140	33	for	for	ADP
issue-2505	140	34	the	the	DET
issue-2505	140	35	supplying	supply	VERB
issue-2505	140	36	dealer	dealer	NOUN
issue-2505	140	37	.	.	PUNCT
issue-2505	141	1	even	even	ADV
issue-2505	141	2	if	if	SCONJ
issue-2505	141	3	they	they	PRON
issue-2505	141	4	qualify	qualify	VERB
issue-2505	141	5	for	for	ADP
issue-2505	141	6	an	an	DET
issue-2505	141	7	exemption	exemption	NOUN
issue-2505	141	8	,	,	PUNCT
issue-2505	141	9	the	the	DET
issue-2505	141	10	full	full	ADJ
issue-2505	141	11	purchase	purchase	NOUN
issue-2505	141	12	price	price	NOUN
issue-2505	141	13	,	,	PUNCT
issue-2505	141	14	including	include	VERB
issue-2505	141	15	sales	sale	NOUN
issue-2505	141	16	tax	tax	NOUN
issue-2505	141	17	,	,	PUNCT
issue-2505	141	18	must	must	AUX
issue-2505	141	19	be	be	AUX
issue-2505	141	20	paid	pay	VERB
issue-2505	141	21	first	first	ADV
issue-2505	141	22	.	.	PUNCT
issue-2505	142	1	the	the	DET
issue-2505	142	2	seller	seller	NOUN
issue-2505	142	3	can	can	AUX
issue-2505	142	4	reimburse	reimburse	VERB
issue-2505	142	5	the	the	DET
issue-2505	142	6	vat	vat	NOUN
issue-2505	142	7	after	after	ADP
issue-2505	142	8	receiving	receive	VERB
issue-2505	142	9	confirmation	confirmation	NOUN
issue-2505	142	10	that	that	SCONJ
issue-2505	142	11	the	the	DET
issue-2505	142	12	goods	good	NOUN
issue-2505	142	13	have	have	AUX
issue-2505	142	14	been	be	AUX
issue-2505	142	15	properly	properly	ADV
issue-2505	142	16	exported	export	VERB
issue-2505	142	17	(	(	PUNCT
issue-2505	142	18	citizens	citizen	NOUN
issue-2505	142	19	information	information	NOUN
issue-2505	142	20	,	,	PUNCT
issue-2505	142	21	2024	2024	NUM
issue-2505	142	22	)	)	PUNCT
issue-2505	142	23	.	.	PUNCT
issue-2505	143	1	however	however	ADV
issue-2505	143	2	,	,	PUNCT
issue-2505	143	3	the	the	DET
issue-2505	143	4	same	same	ADJ
issue-2505	143	5	vendor	vendor	NOUN
issue-2505	143	6	can	can	AUX
issue-2505	143	7	also	also	ADV
issue-2505	143	8	use	use	VERB
issue-2505	143	9	a	a	DET
issue-2505	143	10	service	service	NOUN
issue-2505	143	11	company	company	NOUN
issue-2505	143	12	operating	operate	VERB
issue-2505	143	13	at	at	ADP
issue-2505	143	14	the	the	DET
issue-2505	143	15	border	border	NOUN
issue-2505	143	16	or	or	CCONJ
issue-2505	143	17	airport	airport	NOUN
issue-2505	143	18	.	.	PUNCT
issue-2505	144	1	this	this	DET
issue-2505	144	2	company	company	NOUN
issue-2505	144	3	pays	pay	VERB
issue-2505	144	4	the	the	DET
issue-2505	144	5	tax	tax	NOUN
issue-2505	144	6	amount	amount	NOUN
issue-2505	144	7	,	,	PUNCT
issue-2505	144	8	after	after	ADP
issue-2505	144	9	deducting	deduct	VERB
issue-2505	144	10	a	a	DET
issue-2505	144	11	handling	handling	NOUN
issue-2505	144	12	fee	fee	NOUN
issue-2505	144	13	,	,	PUNCT
issue-2505	144	14	in	in	ADP
issue-2505	144	15	exchange	exchange	NOUN
issue-2505	144	16	for	for	ADP
issue-2505	144	17	the	the	DET
issue-2505	144	18	delivery	delivery	NOUN
issue-2505	144	19	of	of	ADP
issue-2505	144	20	the	the	DET
issue-2505	144	21	export	export	NOUN
issue-2505	144	22	documents	document	NOUN
issue-2505	144	23	certified	certify	VERB
issue-2505	144	24	by	by	ADP
issue-2505	144	25	the	the	DET
issue-2505	144	26	customs	custom	NOUN
issue-2505	144	27	authorities	authority	NOUN
issue-2505	144	28	.	.	PUNCT
issue-2505	145	1	the	the	DET
issue-2505	145	2	service	service	NOUN
issue-2505	145	3	company	company	NOUN
issue-2505	145	4	,	,	PUNCT
issue-2505	145	5	which	which	PRON
issue-2505	145	6	has	have	VERB
issue-2505	145	7	a	a	DET
issue-2505	145	8	contractual	contractual	ADJ
issue-2505	145	9	relationship	relationship	NOUN
issue-2505	145	10	with	with	ADP
issue-2505	145	11	the	the	DET
issue-2505	145	12	seller	seller	NOUN
issue-2505	145	13	,	,	PUNCT
issue-2505	145	14	can	can	AUX
issue-2505	145	15	obtain	obtain	VERB
issue-2505	145	16	a	a	DET
issue-2505	145	17	refund	refund	NOUN
issue-2505	145	18	of	of	ADP
issue-2505	145	19	the	the	DET
issue-2505	145	20	tax	tax	NOUN
issue-2505	145	21	paid	pay	VERB
issue-2505	145	22	from	from	ADP
issue-2505	145	23	the	the	DET
issue-2505	145	24	domestic	domestic	ADJ
issue-2505	145	25	seller	seller	NOUN
issue-2505	145	26	upon	upon	SCONJ
issue-2505	145	27	presentation	presentation	NOUN
issue-2505	145	28	of	of	ADP
issue-2505	145	29	the	the	DET
issue-2505	145	30	export	export	NOUN
issue-2505	145	31	documents	document	NOUN
issue-2505	145	32	(	(	PUNCT
issue-2505	145	33	european	european	PROPN
issue-2505	145	34	commission	commission	PROPN
issue-2505	145	35	,	,	PUNCT
issue-2505	145	36	2024	2024	NUM
issue-2505	145	37	)	)	PUNCT
issue-2505	145	38	.	.	PUNCT
issue-2505	146	1	under	under	ADP
issue-2505	146	2	eu	eu	PROPN
issue-2505	146	3	law	law	NOUN
issue-2505	146	4	,	,	PUNCT
issue-2505	146	5	if	if	SCONJ
issue-2505	146	6	goods	good	NOUN
issue-2505	146	7	are	be	AUX
issue-2505	146	8	bought	buy	VERB
issue-2505	146	9	in	in	ADP
issue-2505	146	10	an	an	DET
issue-2505	146	11	eu	eu	PROPN
issue-2505	146	12	country	country	NOUN
issue-2505	146	13	and	and	CCONJ
issue-2505	146	14	exported	export	VERB
issue-2505	146	15	outside	outside	ADP
issue-2505	146	16	its	its	PRON
issue-2505	146	17	territory	territory	NOUN
issue-2505	146	18	,	,	PUNCT
issue-2505	146	19	the	the	DET
issue-2505	146	20	buyer	buyer	NOUN
issue-2505	146	21	is	be	AUX
issue-2505	146	22	entitled	entitle	VERB
issue-2505	146	23	to	to	ADP
issue-2505	146	24	a	a	DET
issue-2505	146	25	vat	vat	NOUN
issue-2505	146	26	refund	refund	NOUN
issue-2505	146	27	.	.	PUNCT
issue-2505	147	1	this	this	PRON
issue-2505	147	2	is	be	AUX
issue-2505	147	3	standard	standard	ADJ
issue-2505	147	4	practice	practice	NOUN
issue-2505	147	5	in	in	ADP
issue-2505	147	6	each	each	DET
issue-2505	147	7	country	country	NOUN
issue-2505	147	8	,	,	PUNCT
issue-2505	147	9	as	as	SCONJ
issue-2505	147	10	vat	vat	NOUN
issue-2505	147	11	is	be	AUX
issue-2505	147	12	usually	usually	ADV
issue-2505	147	13	charged	charge	VERB
issue-2505	147	14	domestically	domestically	ADV
issue-2505	147	15	and	and	CCONJ
issue-2505	147	16	net	net	ADJ
issue-2505	147	17	prices	price	NOUN
issue-2505	147	18	,	,	PUNCT
issue-2505	147	19	excluding	exclude	VERB
issue-2505	147	20	vat	vat	NOUN
issue-2505	147	21	,	,	PUNCT
issue-2505	147	22	apply	apply	VERB
issue-2505	147	23	to	to	ADP
issue-2505	147	24	goods	good	NOUN
issue-2505	147	25	sold	sell	VERB
issue-2505	147	26	outside	outside	ADP
issue-2505	147	27	the	the	DET
issue-2505	147	28	country	country	NOUN
issue-2505	147	29	.	.	PUNCT
issue-2505	148	1	at	at	ADP
issue-2505	148	2	the	the	DET
issue-2505	148	3	same	same	ADJ
issue-2505	148	4	time	time	NOUN
issue-2505	148	5	,	,	PUNCT
issue-2505	148	6	the	the	DET
issue-2505	148	7	goods	good	NOUN
issue-2505	148	8	must	must	AUX
issue-2505	148	9	be	be	AUX
issue-2505	148	10	in	in	ADP
issue-2505	148	11	the	the	DET
issue-2505	148	12	same	same	ADJ
issue-2505	148	13	condition	condition	NOUN
issue-2505	148	14	at	at	ADP
issue-2505	148	15	the	the	DET
issue-2505	148	16	border	border	NOUN
issue-2505	148	17	as	as	ADP
issue-2505	148	18	when	when	SCONJ
issue-2505	148	19	they	they	PRON
issue-2505	148	20	were	be	AUX
issue-2505	148	21	bought	buy	VERB
issue-2505	148	22	in	in	ADP
issue-2505	148	23	the	the	DET
issue-2505	148	24	shop	shop	NOUN
issue-2505	148	25	,	,	PUNCT
issue-2505	148	26	i.e.	i.e.	X
issue-2505	148	27	,	,	PUNCT
issue-2505	148	28	in	in	ADP
issue-2505	148	29	their	their	PRON
issue-2505	148	30	original	original	ADJ
issue-2505	148	31	,	,	PUNCT
issue-2505	148	32	unopened	unopened	ADJ
issue-2505	148	33	and	and	CCONJ
issue-2505	148	34	undamaged	undamaged	ADJ
issue-2505	148	35	packaging	packaging	NOUN
issue-2505	148	36	(	(	PUNCT
issue-2505	148	37	global	global	ADJ
issue-2505	148	38	blue	blue	NOUN
issue-2505	148	39	,	,	PUNCT
issue-2505	148	40	2024	2024	NUM
issue-2505	148	41	)	)	PUNCT
issue-2505	148	42	.	.	PUNCT
issue-2505	149	1	ukraine	ukraine	PROPN
issue-2505	149	2	is	be	AUX
issue-2505	149	3	the	the	DET
issue-2505	149	4	only	only	ADJ
issue-2505	149	5	european	european	ADJ
issue-2505	149	6	country	country	NOUN
issue-2505	149	7	that	that	PRON
issue-2505	149	8	does	do	AUX
issue-2505	149	9	not	not	PART
issue-2505	149	10	offer	offer	VERB
issue-2505	149	11	a	a	DET
issue-2505	149	12	tax	tax	NOUN
issue-2505	149	13	-	-	PUNCT
issue-2505	149	14	free	free	ADJ
issue-2505	149	15	option	option	NOUN
issue-2505	149	16	for	for	ADP
issue-2505	149	17	tourists	tourist	NOUN
issue-2505	149	18	.	.	PUNCT
issue-2505	150	1	ukrainian	ukrainian	ADJ
issue-2505	150	2	legislation	legislation	NOUN
issue-2505	150	3	provides	provide	VERB
issue-2505	150	4	for	for	ADP
issue-2505	150	5	vat	vat	NOUN
issue-2505	150	6	refunds	refund	NOUN
issue-2505	150	7	for	for	ADP
issue-2505	150	8	exports	export	NOUN
issue-2505	150	9	,	,	PUNCT
issue-2505	150	10	but	but	CCONJ
issue-2505	150	11	this	this	DET
issue-2505	150	12	procedure	procedure	NOUN
issue-2505	150	13	in	in	ADP
issue-2505	150	14	ukraine	ukraine	PROPN
issue-2505	150	15	applies	apply	VERB
issue-2505	150	16	mainly	mainly	ADV
issue-2505	150	17	to	to	ADP
issue-2505	150	18	legal	legal	ADJ
issue-2505	150	19	entities	entity	NOUN
issue-2505	150	20	and	and	CCONJ
issue-2505	150	21	remains	remain	VERB
issue-2505	150	22	quite	quite	ADV
issue-2505	150	23	bureaucratic	bureaucratic	ADJ
issue-2505	150	24	(	(	PUNCT
issue-2505	150	25	the	the	DET
issue-2505	150	26	law	law	NOUN
issue-2505	150	27	no	no	INTJ
issue-2505	150	28	.	.	PUNCT
issue-2505	151	1	4495	4495	NUM
issue-2505	151	2	-	-	PUNCT
issue-2505	151	3	vi	vi	NOUN
issue-2505	151	4	,	,	PUNCT
issue-2505	151	5	2012	2012	NUM
issue-2505	151	6	)	)	PUNCT
issue-2505	151	7	.	.	PUNCT
issue-2505	152	1	consider	consider	VERB
issue-2505	152	2	the	the	DET
issue-2505	152	3	issue	issue	NOUN
issue-2505	152	4	of	of	ADP
issue-2505	152	5	tax	tax	NOUN
issue-2505	152	6	-	-	PUNCT
issue-2505	152	7	free	free	ADJ
issue-2505	152	8	trade	trade	NOUN
issue-2505	152	9	in	in	ADP
issue-2505	152	10	the	the	DET
issue-2505	152	11	customs	custom	NOUN
issue-2505	152	12	legislation	legislation	NOUN
issue-2505	152	13	of	of	ADP
issue-2505	152	14	foreign	foreign	ADJ
issue-2505	152	15	countries	country	NOUN
issue-2505	152	16	in	in	ADP
issue-2505	152	17	more	more	ADJ
issue-2505	152	18	detail	detail	NOUN
issue-2505	152	19	(	(	PUNCT
issue-2505	152	20	table	table	NOUN
issue-2505	152	21	1	1	NUM
issue-2505	152	22	)	)	PUNCT
issue-2505	152	23	.	.	PUNCT
issue-2505	153	1	as	as	SCONJ
issue-2505	153	2	shown	show	VERB
issue-2505	153	3	in	in	ADP
issue-2505	153	4	table	table	NOUN
issue-2505	153	5	1	1	NUM
issue-2505	153	6	,	,	PUNCT
issue-2505	153	7	vat	vat	NOUN
issue-2505	153	8	refund	refund	NOUN
issue-2505	153	9	requirements	requirement	NOUN
issue-2505	153	10	differ	differ	VERB
issue-2505	153	11	from	from	ADP
issue-2505	153	12	country	country	NOUN
issue-2505	153	13	to	to	ADP
issue-2505	153	14	country	country	NOUN
issue-2505	153	15	.	.	PUNCT
issue-2505	154	1	at	at	ADP
issue-2505	154	2	the	the	DET
issue-2505	154	3	same	same	ADJ
issue-2505	154	4	time	time	NOUN
issue-2505	154	5	,	,	PUNCT
issue-2505	154	6	in	in	ADP
issue-2505	154	7	today	today	NOUN
issue-2505	154	8	's	's	PART
issue-2505	154	9	reality	reality	NOUN
issue-2505	154	10	,	,	PUNCT
issue-2505	154	11	there	there	PRON
issue-2505	154	12	are	be	VERB
issue-2505	154	13	restrictions	restriction	NOUN
issue-2505	154	14	on	on	ADP
issue-2505	154	15	tax	tax	NOUN
issue-2505	154	16	-	-	PUNCT
issue-2505	154	17	free	free	ADJ
issue-2505	154	18	shopping	shopping	NOUN
issue-2505	154	19	for	for	ADP
issue-2505	154	20	countries	country	NOUN
issue-2505	154	21	under	under	ADP
issue-2505	154	22	sanctions	sanction	NOUN
issue-2505	154	23	.	.	PUNCT
issue-2505	155	1	the	the	DET
issue-2505	155	2	eu	eu	PROPN
issue-2505	155	3	list	list	NOUN
issue-2505	155	4	is	be	AUX
issue-2505	155	5	part	part	NOUN
issue-2505	155	6	of	of	ADP
issue-2505	155	7	the	the	DET
issue-2505	155	8	eu	eu	PROPN
issue-2505	155	9	's	's	PART
issue-2505	155	10	strategy	strategy	NOUN
issue-2505	155	11	to	to	PART
issue-2505	155	12	combat	combat	VERB
issue-2505	155	13	tax	tax	NOUN
issue-2505	155	14	evasion	evasion	NOUN
issue-2505	155	15	and	and	CCONJ
issue-2505	155	16	avoidance	avoidance	NOUN
issue-2505	155	17	.	.	PUNCT
issue-2505	156	1	it	it	PRON
issue-2505	156	2	includes	include	VERB
issue-2505	156	3	jurisdictions	jurisdiction	NOUN
issue-2505	156	4	that	that	PRON
issue-2505	156	5	,	,	PUNCT
issue-2505	156	6	in	in	ADP
issue-2505	156	7	the	the	DET
issue-2505	156	8	eu	eu	PROPN
issue-2505	156	9	's	's	PART
issue-2505	156	10	view	view	NOUN
issue-2505	156	11	,	,	PUNCT
issue-2505	156	12	do	do	AUX
issue-2505	156	13	not	not	PART
issue-2505	156	14	meet	meet	VERB
issue-2505	156	15	the	the	DET
issue-2505	156	16	standards	standard	NOUN
issue-2505	156	17	of	of	ADP
issue-2505	156	18	good	good	ADJ
issue-2505	156	19	tax	tax	NOUN
issue-2505	156	20	governance	governance	NOUN
issue-2505	156	21	and	and	CCONJ
issue-2505	156	22	have	have	AUX
issue-2505	156	23	either	either	CCONJ
issue-2505	156	24	failed	fail	VERB
issue-2505	156	25	or	or	CCONJ
issue-2505	156	26	refused	refuse	VERB
issue-2505	156	27	to	to	PART
issue-2505	156	28	comply	comply	VERB
issue-2505	156	29	with	with	ADP
issue-2505	156	30	their	their	PRON
issue-2505	156	31	remedial	remedial	ADJ
issue-2505	156	32	obligations	obligation	NOUN
issue-2505	156	33	within	within	ADP
issue-2505	156	34	a	a	DET
issue-2505	156	35	specified	specified	ADJ
issue-2505	156	36	timeframe	timeframe	NOUN
issue-2505	156	37	(	(	PUNCT
issue-2505	156	38	so	so	ADV
issue-2505	156	39	-	-	PUNCT
issue-2505	156	40	called	call	VERB
issue-2505	156	41	"	"	PUNCT
issue-2505	156	42	non	non	ADJ
issue-2505	156	43	-	-	ADJ
issue-2505	156	44	cooperative	cooperative	ADJ
issue-2505	156	45	jurisdictions	jurisdiction	NOUN
issue-2505	156	46	"	"	PUNCT
issue-2505	156	47	)	)	PUNCT
issue-2505	156	48	.	.	PUNCT
issue-2505	157	1	russia	russia	PROPN
issue-2505	157	2	was	be	AUX
issue-2505	157	3	included	include	VERB
issue-2505	157	4	in	in	ADP
issue-2505	157	5	the	the	DET
issue-2505	157	6	eu	eu	PROPN
issue-2505	157	7	list	list	NOUN
issue-2505	157	8	because	because	SCONJ
issue-2505	157	9	its	its	PRON
issue-2505	157	10	tax	tax	NOUN
issue-2505	157	11	regime	regime	NOUN
issue-2505	157	12	for	for	ADP
issue-2505	157	13	"	"	PUNCT
issue-2505	157	14	international	international	ADJ
issue-2505	157	15	holding	hold	VERB
issue-2505	157	16	companies	company	NOUN
issue-2505	157	17	"	"	PUNCT
issue-2505	157	18	moving	move	VERB
issue-2505	157	19	outside	outside	ADP
issue-2505	157	20	russia	russia	NOUN
issue-2505	157	21	to	to	ADP
issue-2505	157	22	one	one	NUM
issue-2505	157	23	of	of	ADP
issue-2505	157	24	its	its	PRON
issue-2505	157	25	special	special	ADJ
issue-2505	157	26	administrative	administrative	ADJ
issue-2505	157	27	regions	region	NOUN
issue-2505	157	28	was	be	AUX
issue-2505	157	29	found	find	VERB
issue-2505	157	30	to	to	PART
issue-2505	157	31	be	be	AUX
issue-2505	157	32	a	a	DET
issue-2505	157	33	harmful	harmful	ADJ
issue-2505	157	34	preferential	preferential	ADJ
issue-2505	157	35	tax	tax	NOUN
issue-2505	157	36	regime	regime	NOUN
issue-2505	157	37	and	and	CCONJ
issue-2505	157	38	russia	russia	PROPN
issue-2505	157	39	has	have	AUX
issue-2505	157	40	not	not	PART
issue-2505	157	41	fulfilled	fulfil	VERB
issue-2505	157	42	its	its	PRON
issue-2505	157	43	obligations	obligation	NOUN
issue-2505	157	44	to	to	PART
issue-2505	157	45	amend	amend	VERB
issue-2505	157	46	this	this	DET
issue-2505	157	47	regime	regime	NOUN
issue-2505	157	48	.	.	PUNCT
issue-2505	158	1	inclusion	inclusion	NOUN
issue-2505	158	2	in	in	ADP
issue-2505	158	3	the	the	DET
issue-2505	158	4	eu	eu	PROPN
issue-2505	158	5	list	list	NOUN
issue-2505	158	6	requires	require	VERB
issue-2505	158	7	disclosure	disclosure	NOUN
issue-2505	158	8	of	of	ADP
issue-2505	158	9	transactions	transaction	NOUN
issue-2505	158	10	by	by	ADP
issue-2505	158	11	eu	eu	PROPN
issue-2505	158	12	resident	resident	PROPN
issue-2505	158	13	companies	company	NOUN
issue-2505	158	14	with	with	ADP
issue-2505	158	15	noncooperative	noncooperative	ADJ
issue-2505	158	16	jurisdictions	jurisdiction	NOUN
issue-2505	158	17	in	in	ADP
issue-2505	158	18	accordance	accordance	NOUN
issue-2505	158	19	with	with	ADP
issue-2505	158	20	eu	eu	PROPN
issue-2505	158	21	directives	directive	NOUN
issue-2505	158	22	transposed	transpose	VERB
issue-2505	158	23	into	into	ADP
issue-2505	158	24	national	national	ADJ
issue-2505	158	25	law	law	NOUN
issue-2505	158	26	.	.	PUNCT
issue-2505	159	1	this	this	PRON
issue-2505	159	2	includes	include	VERB
issue-2505	159	3	cross	cross	ADJ
issue-2505	159	4	-	-	ADJ
issue-2505	159	5	border	border	ADJ
issue-2505	159	6	payments	payment	NOUN
issue-2505	159	7	to	to	ADP
issue-2505	159	8	associated	associate	VERB
issue-2505	159	9	enterprises	enterprise	NOUN
issue-2505	159	10	that	that	PRON
issue-2505	159	11	pay	pay	VERB
issue-2505	159	12	corporate	corporate	ADJ
issue-2505	159	13	tax	tax	NOUN
issue-2505	159	14	in	in	ADP
issue-2505	159	15	russia	russia	PROPN
issue-2505	159	16	and	and	CCONJ
issue-2505	159	17	requires	require	VERB
issue-2505	159	18	public	public	ADJ
issue-2505	159	19	information	information	NOUN
issue-2505	159	20	on	on	ADP
issue-2505	159	21	corporate	corporate	ADJ
issue-2505	159	22	tax	tax	NOUN
issue-2505	159	23	for	for	ADP
issue-2505	159	24	each	each	DET
issue-2505	159	25	eu	eu	PROPN
issue-2505	159	26	member	member	NOUN
issue-2505	159	27	state	state	NOUN
issue-2505	159	28	and	and	CCONJ
issue-2505	159	29	for	for	ADP
issue-2505	159	30	each	each	DET
issue-2505	159	31	non	non	ADJ
issue-2505	159	32	-	-	ADJ
issue-2505	159	33	cooperative	cooperative	ADJ
issue-2505	159	34	jurisdiction	jurisdiction	NOUN
issue-2505	159	35	,	,	PUNCT
issue-2505	159	36	including	include	VERB
issue-2505	159	37	russia	russia	PROPN
issue-2505	159	38	(	(	PUNCT
issue-2505	159	39	white&case	white&case	PROPN
issue-2505	159	40	,	,	PUNCT
issue-2505	159	41	2023	2023	NUM
issue-2505	159	42	)	)	PUNCT
issue-2505	159	43	.	.	PUNCT
issue-2505	160	1	an	an	DET
issue-2505	160	2	additional	additional	ADJ
issue-2505	160	3	consequence	consequence	NOUN
issue-2505	160	4	of	of	ADP
issue-2505	160	5	being	be	AUX
issue-2505	160	6	included	include	VERB
issue-2505	160	7	in	in	ADP
issue-2505	160	8	the	the	DET
issue-2505	160	9	eu	eu	PROPN
issue-2505	160	10	list	list	NOUN
issue-2505	160	11	is	be	AUX
issue-2505	160	12	the	the	DET
issue-2505	160	13	introduction	introduction	NOUN
issue-2505	160	14	of	of	ADP
issue-2505	160	15	restrictive	restrictive	ADJ
issue-2505	160	16	tax	tax	NOUN
issue-2505	160	17	measures	measure	NOUN
issue-2505	160	18	and	and	CCONJ
issue-2505	160	19	stricter	strict	ADJ
issue-2505	160	20	tax	tax	NOUN
issue-2505	160	21	disclosure	disclosure	NOUN
issue-2505	160	22	requirements	requirement	NOUN
issue-2505	160	23	under	under	ADP
issue-2505	160	24	the	the	DET
issue-2505	160	25	national	national	ADJ
issue-2505	160	26	tax	tax	NOUN
issue-2505	160	27	laws	law	NOUN
issue-2505	160	28	of	of	ADP
issue-2505	160	29	eu	eu	PROPN
issue-2505	160	30	member	member	PROPN
issue-2505	160	31	states	state	NOUN
issue-2505	160	32	.	.	PUNCT
issue-2505	161	1	in	in	ADP
issue-2505	161	2	some	some	PRON
issue-2505	161	3	of	of	ADP
issue-2505	161	4	these	these	DET
issue-2505	161	5	countries	country	NOUN
issue-2505	161	6	,	,	PUNCT
issue-2505	161	7	such	such	ADJ
issue-2505	161	8	restrictions	restriction	NOUN
issue-2505	161	9	will	will	AUX
issue-2505	161	10	be	be	AUX
issue-2505	161	11	applied	apply	VERB
issue-2505	161	12	only	only	ADV
issue-2505	161	13	after	after	SCONJ
issue-2505	161	14	the	the	DET
issue-2505	161	15	national	national	ADJ
issue-2505	161	16	lists	list	NOUN
issue-2505	161	17	of	of	ADP
issue-2505	161	18	non	non	ADJ
issue-2505	161	19	-	-	ADJ
issue-2505	161	20	cooperative	cooperative	ADJ
issue-2505	161	21	jurisdictions	jurisdiction	NOUN
issue-2505	161	22	are	be	AUX
issue-2505	161	23	amended	amend	VERB
issue-2505	161	24	.	.	PUNCT
issue-2505	162	1	it	it	PRON
issue-2505	162	2	is	be	AUX
issue-2505	162	3	important	important	ADJ
issue-2505	162	4	to	to	PART
issue-2505	162	5	note	note	VERB
issue-2505	162	6	that	that	SCONJ
issue-2505	162	7	these	these	DET
issue-2505	162	8	national	national	ADJ
issue-2505	162	9	tax	tax	NOUN
issue-2505	162	10	measures	measure	NOUN
issue-2505	162	11	are	be	AUX
issue-2505	162	12	generally	generally	ADV
issue-2505	162	13	targeted	target	VERB
issue-2505	162	14	at	at	ADP
issue-2505	162	15	transactions	transaction	NOUN
issue-2505	162	16	with	with	ADP
issue-2505	162	17	"	"	PUNCT
issue-2505	162	18	tax	tax	NOUN
issue-2505	162	19	havens	haven	NOUN
issue-2505	162	20	"	"	PUNCT
issue-2505	162	21	,	,	PUNCT
issue-2505	162	22	which	which	PRON
issue-2505	162	23	may	may	AUX
issue-2505	162	24	create	create	VERB
issue-2505	162	25	uncertainty	uncertainty	NOUN
issue-2505	162	26	in	in	ADP
issue-2505	162	27	their	their	PRON
issue-2505	162	28	application	application	NOUN
issue-2505	162	29	to	to	ADP
issue-2505	162	30	russia	russia	PROPN
issue-2505	162	31	.	.	PUNCT
issue-2505	163	1	in	in	ADP
issue-2505	163	2	addition	addition	NOUN
issue-2505	163	3	,	,	PUNCT
issue-2505	163	4	national	national	ADJ
issue-2505	163	5	measures	measure	NOUN
issue-2505	163	6	and	and	CCONJ
issue-2505	163	7	their	their	PRON
issue-2505	163	8	impact	impact	NOUN
issue-2505	163	9	on	on	ADP
issue-2505	163	10	the	the	DET
issue-2505	163	11	scope	scope	NOUN
issue-2505	163	12	of	of	ADP
issue-2505	163	13	existing	exist	VERB
issue-2505	163	14	double	double	ADJ
issue-2505	163	15	taxation	taxation	NOUN
issue-2505	163	16	treaties	treaty	NOUN
issue-2505	163	17	are	be	AUX
issue-2505	163	18	not	not	PART
issue-2505	163	19	harmonised	harmonise	VERB
issue-2505	163	20	between	between	ADP
issue-2505	163	21	eu	eu	PROPN
issue-2505	163	22	member	member	NOUN
issue-2505	163	23	states	state	NOUN
issue-2505	163	24	and	and	CCONJ
issue-2505	163	25	are	be	AUX
issue-2505	163	26	not	not	PART
issue-2505	163	27	always	always	ADV
issue-2505	163	28	clear	clear	ADJ
issue-2505	163	29	(	(	PUNCT
issue-2505	163	30	council	council	NOUN
issue-2505	163	31	directive	directive	NOUN
issue-2505	163	32	(	(	PUNCT
issue-2505	163	33	eu	eu	PROPN
issue-2505	163	34	)	)	PUNCT
issue-2505	163	35	2018/822	2018/822	NOUN
issue-2505	163	36	,	,	PUNCT
issue-2505	163	37	2018	2018	NUM
issue-2505	163	38	;	;	PUNCT
issue-2505	163	39	directive	directive	NOUN
issue-2505	163	40	(	(	PUNCT
issue-2505	163	41	eu	eu	NOUN
issue-2505	163	42	)	)	PUNCT
issue-2505	163	43	2021/2101	2021/2101	NUM
issue-2505	163	44	,	,	PUNCT
issue-2505	163	45	2021	2021	NUM
issue-2505	163	46	)	)	PUNCT
issue-2505	163	47	.	.	PUNCT
issue-2505	164	1	in	in	ADP
issue-2505	164	2	particular	particular	ADJ
issue-2505	164	3	,	,	PUNCT
issue-2505	164	4	in	in	ADP
issue-2505	164	5	terms	term	NOUN
issue-2505	164	6	of	of	ADP
issue-2505	164	7	sanctions	sanction	NOUN
issue-2505	164	8	violations	violation	NOUN
issue-2505	164	9	,	,	PUNCT
issue-2505	164	10	russian	russian	ADJ
issue-2505	164	11	women	woman	NOUN
issue-2505	164	12	are	be	AUX
issue-2505	164	13	being	be	AUX
issue-2505	164	14	deprived	deprive	VERB
issue-2505	164	15	of	of	ADP
issue-2505	164	16	luxury	luxury	NOUN
issue-2505	164	17	purchases	purchase	NOUN
issue-2505	164	18	when	when	SCONJ
issue-2505	164	19	they	they	PRON
issue-2505	164	20	try	try	VERB
issue-2505	164	21	to	to	PART
issue-2505	164	22	take	take	VERB
issue-2505	164	23	them	they	PRON
issue-2505	164	24	out	out	ADP
issue-2505	164	25	of	of	ADP
issue-2505	164	26	the	the	DET
issue-2505	164	27	eu	eu	PROPN
issue-2505	164	28	baltic	baltic	PROPN
issue-2505	164	29	journal	journal	PROPN
issue-2505	164	30	of	of	ADP
issue-2505	164	31	economic	economic	ADJ
issue-2505	164	32	studies	study	NOUN
issue-2505	164	33	273	273	NUM
issue-2505	164	34	vol	vol	NOUN
issue-2505	164	35	.	.	PUNCT
issue-2505	165	1	10	10	NUM
issue-2505	165	2	no	no	NOUN
issue-2505	165	3	.	.	NOUN
issue-2505	166	1	3	3	NUM
issue-2505	166	2	,	,	PUNCT
issue-2505	166	3	2024	2024	NUM
issue-2505	166	4	(	(	PUNCT
issue-2505	166	5	berest	ber	ADJ
issue-2505	166	6	,	,	PUNCT
issue-2505	166	7	2023	2023	NUM
issue-2505	166	8	)	)	PUNCT
issue-2505	166	9	.	.	PUNCT
issue-2505	167	1	in	in	ADP
issue-2505	167	2	addition	addition	NOUN
issue-2505	167	3	,	,	PUNCT
issue-2505	167	4	in	in	ADP
issue-2505	167	5	germany	germany	PROPN
issue-2505	167	6	,	,	PUNCT
issue-2505	167	7	cases	case	NOUN
issue-2505	167	8	were	be	AUX
issue-2505	167	9	brought	bring	VERB
issue-2505	167	10	against	against	ADP
issue-2505	167	11	russians	russians	PROPN
issue-2505	167	12	for	for	ADP
issue-2505	167	13	violating	violate	VERB
issue-2505	167	14	sanctions	sanction	NOUN
issue-2505	167	15	during	during	ADP
issue-2505	167	16	the	the	DET
issue-2505	167	17	consideration	consideration	NOUN
issue-2505	167	18	of	of	ADP
issue-2505	167	19	tax	tax	NOUN
issue-2505	167	20	exemption	exemption	NOUN
issue-2505	167	21	applications	application	NOUN
issue-2505	167	22	(	(	PUNCT
issue-2505	167	23	2022	2022	NUM
issue-2505	167	24	)	)	PUNCT
issue-2505	167	25	.	.	PUNCT
issue-2505	168	1	these	these	DET
issue-2505	168	2	cases	case	NOUN
issue-2505	168	3	demonstrate	demonstrate	VERB
issue-2505	168	4	that	that	SCONJ
issue-2505	168	5	there	there	PRON
issue-2505	168	6	are	be	VERB
issue-2505	168	7	incidents	incident	NOUN
issue-2505	168	8	of	of	ADP
issue-2505	168	9	sanctions	sanction	NOUN
issue-2505	168	10	violations	violation	NOUN
issue-2505	168	11	during	during	ADP
issue-2505	168	12	tax	tax	NOUN
issue-2505	168	13	-	-	PUNCT
issue-2505	168	14	free	free	ADJ
issue-2505	168	15	trade	trade	NOUN
issue-2505	168	16	processing	processing	NOUN
issue-2505	168	17	,	,	PUNCT
issue-2505	168	18	especially	especially	ADV
issue-2505	168	19	in	in	ADP
issue-2505	168	20	germany	germany	PROPN
issue-2505	168	21	.	.	PUNCT
issue-2505	169	1	this	this	DET
issue-2505	169	2	highlights	highlight	NOUN
issue-2505	169	3	the	the	DET
issue-2505	169	4	need	need	NOUN
issue-2505	169	5	to	to	PART
issue-2505	169	6	strengthen	strengthen	VERB
issue-2505	169	7	control	control	NOUN
issue-2505	169	8	over	over	ADP
issue-2505	169	9	this	this	DET
issue-2505	169	10	process	process	NOUN
issue-2505	169	11	and	and	CCONJ
issue-2505	169	12	develop	develop	VERB
issue-2505	169	13	effective	effective	ADJ
issue-2505	169	14	mechanisms	mechanism	NOUN
issue-2505	169	15	to	to	PART
issue-2505	169	16	detect	detect	VERB
issue-2505	169	17	and	and	CCONJ
issue-2505	169	18	prevent	prevent	VERB
issue-2505	169	19	such	such	ADJ
issue-2505	169	20	violations	violation	NOUN
issue-2505	169	21	.	.	PUNCT
issue-2505	170	1	in	in	ADP
issue-2505	170	2	order	order	NOUN
issue-2505	170	3	to	to	PART
issue-2505	170	4	prevent	prevent	VERB
issue-2505	170	5	sanctions	sanction	NOUN
issue-2505	170	6	violations	violation	NOUN
issue-2505	170	7	in	in	ADP
issue-2505	170	8	tax	tax	NOUN
issue-2505	170	9	-	-	PUNCT
issue-2505	170	10	free	free	ADJ
issue-2505	170	11	processing	processing	NOUN
issue-2505	170	12	,	,	PUNCT
issue-2505	170	13	it	it	PRON
issue-2505	170	14	is	be	AUX
issue-2505	170	15	necessary	necessary	ADJ
issue-2505	170	16	to	to	PART
issue-2505	170	17	raise	raise	VERB
issue-2505	170	18	awareness	awareness	NOUN
issue-2505	170	19	and	and	CCONJ
issue-2505	170	20	educate	educate	VERB
issue-2505	170	21	purchasers	purchaser	NOUN
issue-2505	170	22	,	,	PUNCT
issue-2505	170	23	especially	especially	ADV
issue-2505	170	24	in	in	ADP
issue-2505	170	25	countries	country	NOUN
issue-2505	170	26	with	with	ADP
issue-2505	170	27	strict	strict	ADJ
issue-2505	170	28	sanctions	sanction	NOUN
issue-2505	170	29	regulations	regulation	NOUN
issue-2505	170	30	.	.	PUNCT
issue-2505	171	1	effective	effective	ADJ
issue-2505	171	2	control	control	NOUN
issue-2505	171	3	of	of	ADP
issue-2505	171	4	tax	tax	NOUN
issue-2505	171	5	-	-	PUNCT
issue-2505	171	6	free	free	ADJ
issue-2505	171	7	processing	processing	NOUN
issue-2505	171	8	and	and	CCONJ
issue-2505	171	9	the	the	DET
issue-2505	171	10	prevention	prevention	NOUN
issue-2505	171	11	of	of	ADP
issue-2505	171	12	sanctions	sanction	NOUN
issue-2505	171	13	violations	violation	NOUN
issue-2505	171	14	requires	require	VERB
issue-2505	171	15	cooperation	cooperation	NOUN
issue-2505	171	16	between	between	ADP
issue-2505	171	17	countries	country	NOUN
issue-2505	171	18	,	,	PUNCT
issue-2505	171	19	the	the	DET
issue-2505	171	20	exchange	exchange	NOUN
issue-2505	171	21	of	of	ADP
issue-2505	171	22	information	information	NOUN
issue-2505	171	23	and	and	CCONJ
issue-2505	171	24	the	the	DET
issue-2505	171	25	implementation	implementation	NOUN
issue-2505	171	26	of	of	ADP
issue-2505	171	27	joint	joint	ADJ
issue-2505	171	28	measures	measure	NOUN
issue-2505	171	29	.	.	PUNCT
issue-2505	172	1	ensuring	ensure	VERB
issue-2505	172	2	the	the	DET
issue-2505	172	3	effective	effective	ADJ
issue-2505	172	4	functioning	functioning	NOUN
issue-2505	172	5	of	of	ADP
issue-2505	172	6	the	the	DET
issue-2505	172	7	"	"	PUNCT
issue-2505	172	8	tax	tax	NOUN
issue-2505	172	9	free	free	ADJ
issue-2505	172	10	"	"	PUNCT
issue-2505	172	11	system	system	NOUN
issue-2505	172	12	and	and	CCONJ
issue-2505	172	13	preventing	prevent	VERB
issue-2505	172	14	sanctions	sanction	NOUN
issue-2505	172	15	violations	violation	NOUN
issue-2505	172	16	requires	require	VERB
issue-2505	172	17	continuous	continuous	ADJ
issue-2505	172	18	improvement	improvement	NOUN
issue-2505	172	19	of	of	ADP
issue-2505	172	20	relevant	relevant	ADJ
issue-2505	172	21	legislation	legislation	NOUN
issue-2505	172	22	and	and	CCONJ
issue-2505	172	23	procedures	procedure	NOUN
issue-2505	172	24	,	,	PUNCT
issue-2505	172	25	in	in	ADP
issue-2505	172	26	particular	particular	ADJ
issue-2505	172	27	with	with	ADP
issue-2505	172	28	regard	regard	NOUN
issue-2505	172	29	to	to	ADP
issue-2505	172	30	the	the	DET
issue-2505	172	31	control	control	NOUN
issue-2505	172	32	of	of	ADP
issue-2505	172	33	processing	processing	NOUN
issue-2505	172	34	and	and	CCONJ
issue-2505	172	35	export	export	NOUN
issue-2505	172	36	purchases	purchase	NOUN
issue-2505	172	37	.	.	PUNCT
issue-2505	173	1	the	the	DET
issue-2505	173	2	economic	economic	ADJ
issue-2505	173	3	consequences	consequence	NOUN
issue-2505	173	4	of	of	ADP
issue-2505	173	5	the	the	DET
issue-2505	173	6	"	"	PUNCT
issue-2505	173	7	tax	tax	NOUN
issue-2505	173	8	free	free	ADJ
issue-2505	173	9	"	"	PUNCT
issue-2505	173	10	system	system	NOUN
issue-2505	173	11	can	can	AUX
issue-2505	173	12	be	be	AUX
issue-2505	173	13	as	as	SCONJ
issue-2505	173	14	follows	follow	VERB
issue-2505	173	15	:	:	PUNCT
issue-2505	173	16	increase	increase	VERB
issue-2505	173	17	in	in	ADP
issue-2505	173	18	trade	trade	NOUN
issue-2505	173	19	volume	volume	NOUN
issue-2505	173	20	.	.	PUNCT
issue-2505	174	1	the	the	DET
issue-2505	174	2	"	"	PUNCT
issue-2505	174	3	tax	tax	NOUN
issue-2505	174	4	free	free	ADJ
issue-2505	174	5	"	"	PUNCT
issue-2505	174	6	system	system	NOUN
issue-2505	174	7	encourages	encourage	VERB
issue-2505	174	8	foreigners	foreigner	NOUN
issue-2505	174	9	to	to	PART
issue-2505	174	10	make	make	VERB
issue-2505	174	11	more	more	ADJ
issue-2505	174	12	purchases	purchase	NOUN
issue-2505	174	13	in	in	ADP
issue-2505	174	14	the	the	DET
issue-2505	174	15	country	country	NOUN
issue-2505	174	16	,	,	PUNCT
issue-2505	174	17	which	which	PRON
issue-2505	174	18	directly	directly	ADV
issue-2505	174	19	increases	increase	VERB
issue-2505	174	20	the	the	DET
issue-2505	174	21	volume	volume	NOUN
issue-2505	174	22	of	of	ADP
issue-2505	174	23	sales	sale	NOUN
issue-2505	174	24	in	in	ADP
issue-2505	174	25	the	the	DET
issue-2505	174	26	retail	retail	ADJ
issue-2505	174	27	networks	network	NOUN
issue-2505	174	28	.	.	PUNCT
issue-2505	175	1	tourists	tourist	NOUN
issue-2505	175	2	are	be	AUX
issue-2505	175	3	more	more	ADV
issue-2505	175	4	likely	likely	ADJ
issue-2505	175	5	to	to	PART
issue-2505	175	6	visit	visit	VERB
issue-2505	175	7	countries	country	NOUN
issue-2505	175	8	with	with	ADP
issue-2505	175	9	a	a	DET
issue-2505	175	10	"	"	PUNCT
issue-2505	175	11	tax	tax	NOUN
issue-2505	175	12	free	free	ADJ
issue-2505	175	13	"	"	PUNCT
issue-2505	175	14	system	system	NOUN
issue-2505	175	15	,	,	PUNCT
issue-2505	175	16	increasing	increase	VERB
issue-2505	175	17	tourism	tourism	NOUN
issue-2505	175	18	revenues	revenue	NOUN
issue-2505	175	19	(	(	PUNCT
issue-2505	175	20	italy	italy	PROPN
issue-2505	175	21	)	)	PUNCT
issue-2505	175	22	.	.	PUNCT
issue-2505	176	1	fiscal	fiscal	ADJ
issue-2505	176	2	consequences	consequence	NOUN
issue-2505	176	3	.	.	PUNCT
issue-2505	177	1	on	on	ADP
issue-2505	177	2	the	the	DET
issue-2505	177	3	one	one	NUM
issue-2505	177	4	hand	hand	NOUN
issue-2505	177	5	,	,	PUNCT
issue-2505	177	6	the	the	DET
issue-2505	177	7	government	government	NOUN
issue-2505	177	8	loses	lose	VERB
issue-2505	177	9	part	part	NOUN
issue-2505	177	10	of	of	ADP
issue-2505	177	11	its	its	PRON
issue-2505	177	12	vat	vat	NOUN
issue-2505	177	13	revenues	revenue	NOUN
issue-2505	177	14	by	by	ADP
issue-2505	177	15	refunding	refund	VERB
issue-2505	177	16	them	they	PRON
issue-2505	177	17	to	to	ADP
issue-2505	177	18	foreign	foreign	ADJ
issue-2505	177	19	buyers	buyer	NOUN
issue-2505	177	20	.	.	PUNCT
issue-2505	178	1	this	this	PRON
issue-2505	178	2	can	can	AUX
issue-2505	178	3	be	be	AUX
issue-2505	178	4	a	a	DET
issue-2505	178	5	significant	significant	ADJ
issue-2505	178	6	factor	factor	NOUN
issue-2505	178	7	for	for	ADP
issue-2505	178	8	countries	country	NOUN
issue-2505	178	9	with	with	ADP
issue-2505	178	10	high	high	ADJ
issue-2505	178	11	vat	vat	NOUN
issue-2505	178	12	rates	rate	NOUN
issue-2505	178	13	.	.	PUNCT
issue-2505	179	1	on	on	ADP
issue-2505	179	2	the	the	DET
issue-2505	179	3	other	other	ADJ
issue-2505	179	4	hand	hand	NOUN
issue-2505	179	5	,	,	PUNCT
issue-2505	179	6	an	an	DET
issue-2505	179	7	increase	increase	NOUN
issue-2505	179	8	in	in	ADP
issue-2505	179	9	sales	sale	NOUN
issue-2505	179	10	and	and	CCONJ
issue-2505	179	11	tourism	tourism	NOUN
issue-2505	179	12	may	may	AUX
issue-2505	179	13	compensate	compensate	VERB
issue-2505	179	14	for	for	ADP
issue-2505	179	15	the	the	DET
issue-2505	179	16	loss	loss	NOUN
issue-2505	179	17	of	of	ADP
issue-2505	179	18	vat	vat	NOUN
issue-2505	179	19	refunds	refund	NOUN
issue-2505	179	20	by	by	ADP
issue-2505	179	21	increasing	increase	VERB
issue-2505	179	22	revenues	revenue	NOUN
issue-2505	179	23	from	from	ADP
issue-2505	179	24	other	other	ADJ
issue-2505	179	25	taxes	taxis	NOUN
issue-2505	179	26	(	(	PUNCT
issue-2505	179	27	e.g.	e.g.	ADV
issue-2505	179	28	,	,	PUNCT
issue-2505	179	29	corporate	corporate	ADJ
issue-2505	179	30	income	income	NOUN
issue-2505	179	31	tax	tax	NOUN
issue-2505	179	32	)	)	PUNCT
issue-2505	179	33	.	.	PUNCT
issue-2505	180	1	competitiveness	competitiveness	NOUN
issue-2505	180	2	.	.	PUNCT
issue-2505	181	1	the	the	DET
issue-2505	181	2	presence	presence	NOUN
issue-2505	181	3	of	of	ADP
issue-2505	181	4	the	the	DET
issue-2505	181	5	"	"	PUNCT
issue-2505	181	6	tax	tax	NOUN
issue-2505	181	7	free	free	ADJ
issue-2505	181	8	"	"	PUNCT
issue-2505	181	9	system	system	NOUN
issue-2505	181	10	makes	make	VERB
issue-2505	181	11	the	the	DET
issue-2505	181	12	country	country	NOUN
issue-2505	181	13	more	more	ADV
issue-2505	181	14	attractive	attractive	ADJ
issue-2505	181	15	to	to	ADP
issue-2505	181	16	foreign	foreign	ADJ
issue-2505	181	17	investors	investor	NOUN
issue-2505	181	18	and	and	CCONJ
issue-2505	181	19	retail	retail	ADJ
issue-2505	181	20	chains	chain	NOUN
issue-2505	181	21	,	,	PUNCT
issue-2505	181	22	potentially	potentially	ADV
issue-2505	181	23	leading	lead	VERB
issue-2505	181	24	to	to	ADP
issue-2505	181	25	increased	increase	VERB
issue-2505	181	26	investment	investment	NOUN
issue-2505	181	27	.	.	PUNCT
issue-2505	182	1	the	the	DET
issue-2505	182	2	interest	interest	NOUN
issue-2505	182	3	of	of	ADP
issue-2505	182	4	foreigners	foreigner	NOUN
issue-2505	182	5	in	in	ADP
issue-2505	182	6	shopping	shop	VERB
issue-2505	182	7	in	in	ADP
issue-2505	182	8	the	the	DET
issue-2505	182	9	country	country	NOUN
issue-2505	182	10	contributes	contribute	VERB
issue-2505	182	11	to	to	ADP
issue-2505	182	12	the	the	DET
issue-2505	182	13	expansion	expansion	NOUN
issue-2505	182	14	of	of	ADP
issue-2505	182	15	the	the	DET
issue-2505	182	16	range	range	NOUN
issue-2505	182	17	of	of	ADP
issue-2505	182	18	goods	good	NOUN
issue-2505	182	19	available	available	ADJ
issue-2505	182	20	on	on	ADP
issue-2505	182	21	the	the	DET
issue-2505	182	22	domestic	domestic	ADJ
issue-2505	182	23	market	market	NOUN
issue-2505	182	24	.	.	PUNCT
issue-2505	183	1	thus	thus	ADV
issue-2505	183	2	,	,	PUNCT
issue-2505	183	3	the	the	DET
issue-2505	183	4	"	"	PUNCT
issue-2505	183	5	tax	tax	NOUN
issue-2505	183	6	free	free	ADJ
issue-2505	183	7	"	"	PUNCT
issue-2505	183	8	system	system	NOUN
issue-2505	183	9	has	have	VERB
issue-2505	183	10	significant	significant	ADJ
issue-2505	183	11	economic	economic	ADJ
issue-2505	183	12	consequences	consequence	NOUN
issue-2505	183	13	,	,	PUNCT
issue-2505	183	14	both	both	CCONJ
issue-2505	183	15	positive	positive	ADJ
issue-2505	183	16	and	and	CCONJ
issue-2505	183	17	negative	negative	ADJ
issue-2505	183	18	.	.	PUNCT
issue-2505	184	1	it	it	PRON
issue-2505	184	2	promotes	promote	VERB
issue-2505	184	3	trade	trade	NOUN
issue-2505	184	4	and	and	CCONJ
issue-2505	184	5	tourism	tourism	NOUN
issue-2505	184	6	,	,	PUNCT
issue-2505	184	7	which	which	PRON
issue-2505	184	8	has	have	VERB
issue-2505	184	9	a	a	DET
issue-2505	184	10	positive	positive	ADJ
issue-2505	184	11	impact	impact	NOUN
issue-2505	184	12	on	on	ADP
issue-2505	184	13	the	the	DET
issue-2505	184	14	country	country	NOUN
issue-2505	184	15	's	's	PART
issue-2505	184	16	economy	economy	NOUN
issue-2505	184	17	.	.	PUNCT
issue-2505	185	1	at	at	ADP
issue-2505	185	2	the	the	DET
issue-2505	185	3	same	same	ADJ
issue-2505	185	4	time	time	NOUN
issue-2505	185	5	,	,	PUNCT
issue-2505	185	6	the	the	DET
issue-2505	185	7	state	state	NOUN
issue-2505	185	8	suffers	suffer	VERB
issue-2505	185	9	losses	loss	NOUN
issue-2505	185	10	from	from	ADP
issue-2505	185	11	vat	vat	NOUN
issue-2505	185	12	refunds	refund	NOUN
issue-2505	185	13	,	,	PUNCT
issue-2505	185	14	but	but	CCONJ
issue-2505	185	15	these	these	DET
issue-2505	185	16	losses	loss	NOUN
issue-2505	185	17	can	can	AUX
issue-2505	185	18	be	be	AUX
issue-2505	185	19	offset	offset	VERB
issue-2505	185	20	by	by	ADP
issue-2505	185	21	other	other	ADJ
issue-2505	185	22	tax	tax	NOUN
issue-2505	185	23	revenues	revenue	NOUN
issue-2505	185	24	and	and	CCONJ
issue-2505	185	25	infrastructure	infrastructure	NOUN
issue-2505	185	26	development	development	NOUN
issue-2505	185	27	.	.	PUNCT
issue-2505	186	1	effective	effective	ADJ
issue-2505	186	2	management	management	NOUN
issue-2505	186	3	and	and	CCONJ
issue-2505	186	4	administration	administration	NOUN
issue-2505	186	5	of	of	ADP
issue-2505	186	6	the	the	DET
issue-2505	186	7	system	system	NOUN
issue-2505	186	8	is	be	AUX
issue-2505	186	9	crucial	crucial	ADJ
issue-2505	186	10	to	to	PART
issue-2505	186	11	maximise	maximise	VERB
issue-2505	186	12	its	its	PRON
issue-2505	186	13	benefits	benefit	NOUN
issue-2505	186	14	and	and	CCONJ
issue-2505	186	15	minimise	minimise	VERB
issue-2505	186	16	its	its	PRON
issue-2505	186	17	costs	cost	NOUN
issue-2505	186	18	.	.	PUNCT
issue-2505	187	1	the	the	DET
issue-2505	187	2	scientific	scientific	ADJ
issue-2505	187	3	issues	issue	NOUN
issue-2505	187	4	in	in	ADP
issue-2505	187	5	the	the	DET
issue-2505	187	6	context	context	NOUN
issue-2505	187	7	of	of	ADP
issue-2505	187	8	the	the	DET
issue-2505	187	9	study	study	NOUN
issue-2505	187	10	of	of	ADP
issue-2505	187	11	"	"	PUNCT
issue-2505	187	12	tax	tax	NOUN
issue-2505	187	13	free	free	ADJ
issue-2505	187	14	"	"	PUNCT
issue-2505	187	15	in	in	ADP
issue-2505	187	16	customs	custom	NOUN
issue-2505	187	17	law	law	NOUN
issue-2505	187	18	include	include	VERB
issue-2505	187	19	the	the	DET
issue-2505	187	20	following	follow	VERB
issue-2505	187	21	aspects	aspect	NOUN
issue-2505	187	22	:	:	PUNCT
issue-2505	187	23	insufficiency	insufficiency	NOUN
issue-2505	187	24	of	of	ADP
issue-2505	187	25	scientific	scientific	ADJ
issue-2505	187	26	research	research	NOUN
issue-2505	187	27	.	.	PUNCT
issue-2505	188	1	existing	exist	VERB
issue-2505	188	2	research	research	NOUN
issue-2505	188	3	may	may	AUX
issue-2505	188	4	be	be	AUX
issue-2505	188	5	limited	limit	VERB
issue-2505	188	6	or	or	CCONJ
issue-2505	188	7	insufficient	insufficient	ADJ
issue-2505	188	8	,	,	PUNCT
issue-2505	188	9	making	make	VERB
issue-2505	188	10	it	it	PRON
issue-2505	188	11	difficult	difficult	ADJ
issue-2505	188	12	to	to	PART
issue-2505	188	13	generalise	generalise	VERB
issue-2505	188	14	the	the	DET
issue-2505	188	15	results	result	NOUN
issue-2505	188	16	or	or	CCONJ
issue-2505	188	17	analyse	analyse	VERB
issue-2505	188	18	international	international	ADJ
issue-2505	188	19	experience	experience	NOUN
issue-2505	188	20	in	in	ADP
issue-2505	188	21	this	this	DET
issue-2505	188	22	area	area	NOUN
issue-2505	188	23	in	in	ADP
issue-2505	188	24	detail	detail	NOUN
issue-2505	188	25	.	.	PUNCT
issue-2505	189	1	lack	lack	NOUN
issue-2505	189	2	of	of	ADP
issue-2505	189	3	standardised	standardised	ADJ
issue-2505	189	4	research	research	NOUN
issue-2505	189	5	methods	method	NOUN
issue-2505	189	6	.	.	PUNCT
issue-2505	190	1	the	the	DET
issue-2505	190	2	lack	lack	NOUN
issue-2505	190	3	of	of	ADP
issue-2505	190	4	consistent	consistent	ADJ
issue-2505	190	5	research	research	NOUN
issue-2505	190	6	methods	method	NOUN
issue-2505	190	7	can	can	AUX
issue-2505	190	8	lead	lead	VERB
issue-2505	190	9	to	to	ADP
issue-2505	190	10	different	different	ADJ
issue-2505	190	11	approaches	approach	NOUN
issue-2505	190	12	and	and	CCONJ
issue-2505	190	13	the	the	DET
issue-2505	190	14	importance	importance	NOUN
issue-2505	190	15	of	of	ADP
issue-2505	190	16	certain	certain	ADJ
issue-2505	190	17	factors	factor	NOUN
issue-2505	190	18	in	in	ADP
issue-2505	190	19	different	different	ADJ
issue-2505	190	20	studies	study	NOUN
issue-2505	190	21	,	,	PUNCT
issue-2505	190	22	making	make	VERB
issue-2505	190	23	it	it	PRON
issue-2505	190	24	difficult	difficult	ADJ
issue-2505	190	25	to	to	PART
issue-2505	190	26	compare	compare	VERB
issue-2505	190	27	results	result	NOUN
issue-2505	190	28	.	.	PUNCT
issue-2505	191	1	difficulty	difficulty	NOUN
issue-2505	191	2	accessing	access	VERB
issue-2505	191	3	data	datum	NOUN
issue-2505	191	4	.	.	PUNCT
issue-2505	192	1	some	some	DET
issue-2505	192	2	countries	country	NOUN
issue-2505	192	3	may	may	AUX
issue-2505	192	4	have	have	VERB
issue-2505	192	5	limited	limit	VERB
issue-2505	192	6	access	access	NOUN
issue-2505	192	7	to	to	ADP
issue-2505	192	8	data	datum	NOUN
issue-2505	192	9	on	on	ADP
issue-2505	192	10	their	their	PRON
issue-2505	192	11	"	"	PUNCT
issue-2505	192	12	tax	tax	NOUN
issue-2505	192	13	free	free	ADJ
issue-2505	192	14	"	"	PUNCT
issue-2505	192	15	programme	programme	NOUN
issue-2505	192	16	,	,	PUNCT
issue-2505	192	17	making	make	VERB
issue-2505	192	18	it	it	PRON
issue-2505	192	19	difficult	difficult	ADJ
issue-2505	192	20	to	to	PART
issue-2505	192	21	analyse	analyse	VERB
issue-2505	192	22	and	and	CCONJ
issue-2505	192	23	compare	compare	VERB
issue-2505	192	24	with	with	ADP
issue-2505	192	25	other	other	ADJ
issue-2505	192	26	countries	country	NOUN
issue-2505	192	27	.	.	PUNCT
issue-2505	193	1	specificity	specificity	NOUN
issue-2505	193	2	of	of	ADP
issue-2505	193	3	customs	custom	NOUN
issue-2505	193	4	legislation	legislation	NOUN
issue-2505	193	5	in	in	ADP
issue-2505	193	6	each	each	DET
issue-2505	193	7	country	country	NOUN
issue-2505	193	8	.	.	PUNCT
issue-2505	194	1	the	the	DET
issue-2505	194	2	diversity	diversity	NOUN
issue-2505	194	3	of	of	ADP
issue-2505	194	4	customs	custom	NOUN
issue-2505	194	5	laws	law	NOUN
issue-2505	194	6	and	and	CCONJ
issue-2505	194	7	regulations	regulation	NOUN
issue-2505	194	8	in	in	ADP
issue-2505	194	9	each	each	DET
issue-2505	194	10	country	country	NOUN
issue-2505	194	11	can	can	AUX
issue-2505	194	12	make	make	VERB
issue-2505	194	13	it	it	PRON
issue-2505	194	14	difficult	difficult	ADJ
issue-2505	194	15	to	to	PART
issue-2505	194	16	compare	compare	VERB
issue-2505	194	17	international	international	ADJ
issue-2505	194	18	experience	experience	NOUN
issue-2505	194	19	and	and	CCONJ
issue-2505	194	20	identify	identify	VERB
issue-2505	194	21	common	common	ADJ
issue-2505	194	22	trends	trend	NOUN
issue-2505	194	23	.	.	PUNCT
issue-2505	195	1	dynamics	dynamic	NOUN
issue-2505	195	2	of	of	ADP
issue-2505	195	3	markets	market	NOUN
issue-2505	195	4	and	and	CCONJ
issue-2505	195	5	legislative	legislative	ADJ
issue-2505	195	6	changes	change	NOUN
issue-2505	195	7	.	.	PUNCT
issue-2505	196	1	changes	change	NOUN
issue-2505	196	2	in	in	ADP
issue-2505	196	3	economic	economic	ADJ
issue-2505	196	4	conditions	condition	NOUN
issue-2505	196	5	,	,	PUNCT
issue-2505	196	6	including	include	VERB
issue-2505	196	7	changes	change	NOUN
issue-2505	196	8	in	in	ADP
issue-2505	196	9	tax	tax	NOUN
issue-2505	196	10	legislation	legislation	NOUN
issue-2505	196	11	and	and	CCONJ
issue-2505	196	12	customs	custom	NOUN
issue-2505	196	13	regulations	regulation	NOUN
issue-2505	196	14	,	,	PUNCT
issue-2505	196	15	may	may	AUX
issue-2505	196	16	affect	affect	VERB
issue-2505	196	17	the	the	DET
issue-2505	196	18	effectiveness	effectiveness	NOUN
issue-2505	196	19	of	of	ADP
issue-2505	196	20	the	the	DET
issue-2505	196	21	"	"	PUNCT
issue-2505	196	22	tax	tax	NOUN
issue-2505	196	23	free	free	ADJ
issue-2505	196	24	"	"	PUNCT
issue-2505	196	25	programme	programme	NOUN
issue-2505	196	26	and	and	CCONJ
issue-2505	196	27	require	require	VERB
issue-2505	196	28	constant	constant	ADJ
issue-2505	196	29	updating	updating	NOUN
issue-2505	196	30	of	of	ADP
issue-2505	196	31	research	research	NOUN
issue-2505	196	32	.	.	PUNCT
issue-2505	197	1	understanding	understanding	NOUN
issue-2505	197	2	and	and	CCONJ
issue-2505	197	3	studying	study	VERB
issue-2505	197	4	these	these	DET
issue-2505	197	5	issues	issue	NOUN
issue-2505	197	6	can	can	AUX
issue-2505	197	7	help	help	VERB
issue-2505	197	8	researchers	researcher	NOUN
issue-2505	197	9	avoid	avoid	VERB
issue-2505	197	10	methodological	methodological	ADJ
issue-2505	197	11	errors	error	NOUN
issue-2505	197	12	and	and	CCONJ
issue-2505	197	13	provide	provide	VERB
issue-2505	197	14	table	table	NOUN
issue-2505	197	15	1	1	NUM
issue-2505	197	16	tax	tax	NOUN
issue-2505	197	17	free	free	ADJ
issue-2505	197	18	regulation	regulation	NOUN
issue-2505	197	19	according	accord	VERB
issue-2505	197	20	to	to	ADP
issue-2505	197	21	the	the	DET
issue-2505	197	22	legislation	legislation	NOUN
issue-2505	197	23	of	of	ADP
issue-2505	197	24	foreign	foreign	ADJ
issue-2505	197	25	countries	country	NOUN
issue-2505	197	26	country	country	VERB
issue-2505	197	27	the	the	DET
issue-2505	197	28	tax	tax	NOUN
issue-2505	197	29	free	free	ADJ
issue-2505	197	30	form	form	NOUN
issue-2505	197	31	is	be	AUX
issue-2505	197	32	valid	valid	ADJ
issue-2505	197	33	(	(	PUNCT
issue-2505	197	34	if	if	SCONJ
issue-2505	197	35	there	there	PRON
issue-2505	197	36	is	be	VERB
issue-2505	197	37	a	a	DET
issue-2505	197	38	customs	customs	NOUN
issue-2505	197	39	stamp	stamp	NOUN
issue-2505	197	40	)	)	PUNCT
issue-2505	197	41	minimum	minimum	NOUN
issue-2505	197	42	purchase	purchase	NOUN
issue-2505	197	43	amount	amount	NOUN
issue-2505	197	44	and	and	CCONJ
issue-2505	197	45	tax	tax	NOUN
issue-2505	197	46	amount	amount	NOUN
issue-2505	197	47	poland	poland	NOUN
issue-2505	197	48	8	8	NUM
issue-2505	197	49	months	month	NOUN
issue-2505	197	50	from	from	ADP
issue-2505	197	51	the	the	DET
issue-2505	197	52	date	date	NOUN
issue-2505	197	53	of	of	ADP
issue-2505	197	54	purchase	purchase	NOUN
issue-2505	197	55	200	200	NUM
issue-2505	197	56	pln	pln	NOUN
issue-2505	197	57	5	5	NUM
issue-2505	197	58	%	%	NOUN
issue-2505	197	59	(	(	PUNCT
issue-2505	197	60	agricultural	agricultural	ADJ
issue-2505	197	61	products	product	NOUN
issue-2505	197	62	,	,	PUNCT
issue-2505	197	63	handicraft	handicraft	NOUN
issue-2505	197	64	products	product	NOUN
issue-2505	197	65	)	)	PUNCT
issue-2505	197	66	,	,	PUNCT
issue-2505	197	67	8	8	NUM
issue-2505	197	68	%	%	NOUN
issue-2505	197	69	(	(	PUNCT
issue-2505	197	70	some	some	DET
issue-2505	197	71	food	food	NOUN
issue-2505	197	72	products	product	NOUN
issue-2505	197	73	)	)	PUNCT
issue-2505	197	74	,	,	PUNCT
issue-2505	198	1	23	23	NUM
issue-2505	198	2	%	%	NOUN
issue-2505	198	3	(	(	PUNCT
issue-2505	198	4	other	other	ADJ
issue-2505	198	5	products	product	NOUN
issue-2505	198	6	)	)	PUNCT
issue-2505	198	7	germany	germany	NOUN
issue-2505	198	8	4	4	NUM
issue-2505	198	9	years	year	NOUN
issue-2505	198	10	from	from	ADP
issue-2505	198	11	the	the	DET
issue-2505	198	12	date	date	NOUN
issue-2505	198	13	of	of	ADP
issue-2505	198	14	issue	issue	NOUN
issue-2505	198	15	50,01	50,01	NUM
issue-2505	198	16	eur	eur	NOUN
issue-2505	198	17	7	7	NUM
issue-2505	198	18	%	%	NOUN
issue-2505	198	19	(	(	PUNCT
issue-2505	198	20	food	food	NOUN
issue-2505	198	21	,	,	PUNCT
issue-2505	198	22	books	book	NOUN
issue-2505	198	23	,	,	PUNCT
issue-2505	198	24	maps	map	NOUN
issue-2505	198	25	,	,	PUNCT
issue-2505	198	26	antiques	antique	NOUN
issue-2505	198	27	,	,	PUNCT
issue-2505	198	28	hearing	hearing	NOUN
issue-2505	198	29	aids	aids	PROPN
issue-2505	198	30	)	)	PUNCT
issue-2505	198	31	,	,	PUNCT
issue-2505	198	32	19	19	NUM
issue-2505	198	33	%	%	NOUN
issue-2505	198	34	(	(	PUNCT
issue-2505	198	35	general	general	ADJ
issue-2505	198	36	purpose	purpose	NOUN
issue-2505	198	37	goods	good	NOUN
issue-2505	198	38	)	)	PUNCT
issue-2505	198	39	malta	malta	PROPN
issue-2505	198	40	3	3	NUM
issue-2505	198	41	years	year	NOUN
issue-2505	198	42	from	from	ADP
issue-2505	198	43	the	the	DET
issue-2505	198	44	date	date	NOUN
issue-2505	198	45	of	of	ADP
issue-2505	198	46	issuance	issuance	NOUN
issue-2505	198	47	of	of	ADP
issue-2505	198	48	the	the	DET
issue-2505	198	49	tax	tax	NOUN
issue-2505	198	50	free	free	ADJ
issue-2505	198	51	form	form	NOUN
issue-2505	198	52	50	50	NUM
issue-2505	198	53	eur	eur	NOUN
issue-2505	198	54	18	18	NUM
issue-2505	198	55	%	%	NOUN
issue-2505	198	56	(	(	PUNCT
issue-2505	198	57	general	general	ADJ
issue-2505	198	58	purpose	purpose	NOUN
issue-2505	198	59	goods	good	NOUN
issue-2505	198	60	)	)	PUNCT
issue-2505	198	61	,	,	PUNCT
issue-2505	198	62	5	5	NUM
issue-2505	198	63	%	%	NOUN
issue-2505	198	64	–	–	PUNCT
issue-2505	198	65	books	book	NOUN
issue-2505	198	66	,	,	PUNCT
issue-2505	198	67	medicines	medicine	NOUN
issue-2505	198	68	,	,	PUNCT
issue-2505	198	69	glasses	glass	NOUN
issue-2505	198	70	or	or	CCONJ
issue-2505	198	71	prescription	prescription	NOUN
issue-2505	198	72	lenses	lense	NOUN
issue-2505	198	73	)	)	PUNCT
issue-2505	198	74	france	france	PROPN
issue-2505	198	75	with	with	ADP
issue-2505	198	76	the	the	DET
issue-2505	198	77	pablo	pablo	NOUN
issue-2505	198	78	e	e	NOUN
issue-2505	198	79	-	-	NOUN
issue-2505	198	80	stamp	stamp	NOUN
issue-2505	198	81	,	,	PUNCT
issue-2505	198	82	there	there	PRON
issue-2505	198	83	is	be	VERB
issue-2505	198	84	no	no	DET
issue-2505	198	85	term	term	NOUN
issue-2505	198	86	limit	limit	NOUN
issue-2505	198	87	;	;	PUNCT
issue-2505	198	88	with	with	ADP
issue-2505	198	89	a	a	DET
issue-2505	198	90	physical	physical	ADJ
issue-2505	198	91	customs	customs	NOUN
issue-2505	198	92	stamp	stamp	NOUN
issue-2505	198	93	,	,	PUNCT
issue-2505	198	94	the	the	DET
issue-2505	198	95	term	term	NOUN
issue-2505	198	96	is	be	AUX
issue-2505	198	97	6	6	NUM
issue-2505	198	98	months	month	NOUN
issue-2505	198	99	from	from	ADP
issue-2505	198	100	the	the	DET
issue-2505	198	101	date	date	NOUN
issue-2505	198	102	of	of	ADP
issue-2505	198	103	issuance	issuance	NOUN
issue-2505	198	104	of	of	ADP
issue-2505	198	105	the	the	DET
issue-2505	198	106	form	form	NOUN
issue-2505	198	107	175,01	175,01	PROPN
issue-2505	198	108	eur	eur	PROPN
issue-2505	198	109	20	20	NUM
issue-2505	198	110	%	%	NOUN
issue-2505	198	111	,	,	PUNCT
issue-2505	198	112	10	10	NUM
issue-2505	198	113	%	%	NOUN
issue-2505	198	114	(	(	PUNCT
issue-2505	198	115	food	food	NOUN
issue-2505	198	116	,	,	PUNCT
issue-2505	198	117	multimedia	multimedia	NOUN
issue-2505	198	118	,	,	PUNCT
issue-2505	198	119	books	book	NOUN
issue-2505	198	120	)	)	PUNCT
issue-2505	198	121	,	,	PUNCT
issue-2505	198	122	5.5	5.5	NUM
issue-2505	198	123	%	%	NOUN
issue-2505	198	124	(	(	PUNCT
issue-2505	198	125	food	food	NOUN
issue-2505	198	126	)	)	PUNCT
issue-2505	198	127	source	source	NOUN
issue-2505	198	128	:	:	PUNCT
issue-2505	198	129	(	(	PUNCT
issue-2505	198	130	planet	planet	NOUN
issue-2505	198	131	,	,	PUNCT
issue-2505	198	132	2024b	2024b	NUM
issue-2505	198	133	;	;	PUNCT
issue-2505	198	134	gide	gide	NOUN
issue-2505	198	135	,	,	PUNCT
issue-2505	198	136	2023	2023	NUM
issue-2505	198	137	;	;	PUNCT
issue-2505	198	138	n26	n26	PROPN
issue-2505	198	139	,	,	PUNCT
issue-2505	198	140	2023	2023	NUM
issue-2505	198	141	;	;	PUNCT
issue-2505	198	142	office	office	NOUN
issue-2505	198	143	of	of	ADP
issue-2505	198	144	commissioner	commissioner	NOUN
issue-2505	198	145	for	for	ADP
issue-2505	198	146	revenue	revenue	NOUN
issue-2505	198	147	,	,	PUNCT
issue-2505	198	148	2022	2022	NUM
issue-2505	198	149	;	;	PUNCT
issue-2505	198	150	planet	planet	NOUN
issue-2505	198	151	,	,	PUNCT
issue-2505	198	152	2024b	2024b	NUM
issue-2505	198	153	;	;	PUNCT
issue-2505	198	154	citizens	citizen	NOUN
issue-2505	198	155	information	information	NOUN
issue-2505	198	156	,	,	PUNCT
issue-2505	198	157	2024	2024	NUM
issue-2505	198	158	)	)	PUNCT
issue-2505	198	159	baltic	baltic	ADJ
issue-2505	198	160	journal	journal	NOUN
issue-2505	198	161	of	of	ADP
issue-2505	198	162	economic	economic	ADJ
issue-2505	198	163	studies	study	NOUN
issue-2505	198	164	274	274	NUM
issue-2505	198	165	vol	vol	NOUN
issue-2505	198	166	.	.	PUNCT
issue-2505	199	1	10	10	NUM
issue-2505	199	2	no	no	NOUN
issue-2505	199	3	.	.	NOUN
issue-2505	200	1	3	3	NUM
issue-2505	200	2	,	,	PUNCT
issue-2505	200	3	2024	2024	NUM
issue-2505	200	4	a	a	DET
issue-2505	200	5	more	more	ADV
issue-2505	200	6	objective	objective	ADJ
issue-2505	200	7	and	and	CCONJ
issue-2505	200	8	comprehensive	comprehensive	ADJ
issue-2505	200	9	study	study	NOUN
issue-2505	200	10	of	of	ADP
issue-2505	200	11	the	the	DET
issue-2505	200	12	international	international	ADJ
issue-2505	200	13	experience	experience	NOUN
issue-2505	200	14	of	of	ADP
issue-2505	200	15	applying	apply	VERB
issue-2505	200	16	the	the	DET
issue-2505	200	17	"	"	PUNCT
issue-2505	200	18	tax	tax	NOUN
issue-2505	200	19	free	free	ADJ
issue-2505	200	20	"	"	PUNCT
issue-2505	200	21	programme	programme	NOUN
issue-2505	200	22	in	in	ADP
issue-2505	200	23	customs	custom	NOUN
issue-2505	200	24	law	law	NOUN
issue-2505	200	25	.	.	PUNCT
issue-2505	201	1	5	5	X
issue-2505	201	2	.	.	X
issue-2505	201	3	conclusions	conclusion	NOUN
issue-2505	201	4	with	with	ADP
issue-2505	201	5	regard	regard	NOUN
issue-2505	201	6	to	to	ADP
issue-2505	201	7	the	the	DET
issue-2505	201	8	first	first	ADJ
issue-2505	201	9	task	task	NOUN
issue-2505	201	10	,	,	PUNCT
issue-2505	201	11	the	the	DET
issue-2505	201	12	international	international	ADJ
issue-2505	201	13	experience	experience	NOUN
issue-2505	201	14	of	of	ADP
issue-2505	201	15	the	the	DET
issue-2505	201	16	use	use	NOUN
issue-2505	201	17	of	of	ADP
issue-2505	201	18	tax	tax	NOUN
issue-2505	201	19	exemptions	exemption	NOUN
issue-2505	201	20	in	in	ADP
issue-2505	201	21	international	international	ADJ
issue-2505	201	22	law	law	NOUN
issue-2505	201	23	and	and	CCONJ
issue-2505	201	24	the	the	DET
issue-2505	201	25	economic	economic	ADJ
issue-2505	201	26	consequences	consequence	NOUN
issue-2505	201	27	of	of	ADP
issue-2505	201	28	such	such	ADJ
issue-2505	201	29	use	use	NOUN
issue-2505	201	30	were	be	AUX
issue-2505	201	31	analysed	analyse	VERB
issue-2505	201	32	using	use	VERB
issue-2505	201	33	the	the	DET
issue-2505	201	34	method	method	NOUN
issue-2505	201	35	of	of	ADP
issue-2505	201	36	comparison	comparison	NOUN
issue-2505	201	37	and	and	CCONJ
issue-2505	201	38	case	case	NOUN
issue-2505	201	39	analysis	analysis	NOUN
issue-2505	201	40	.	.	PUNCT
issue-2505	202	1	it	it	PRON
issue-2505	202	2	was	be	AUX
issue-2505	202	3	found	find	VERB
issue-2505	202	4	that	that	SCONJ
issue-2505	202	5	there	there	PRON
issue-2505	202	6	is	be	VERB
issue-2505	202	7	a	a	DET
issue-2505	202	8	need	need	NOUN
issue-2505	202	9	to	to	PART
issue-2505	202	10	improve	improve	VERB
issue-2505	202	11	the	the	DET
issue-2505	202	12	legal	legal	ADJ
issue-2505	202	13	regulation	regulation	NOUN
issue-2505	202	14	.	.	PUNCT
issue-2505	203	1	it	it	PRON
issue-2505	203	2	was	be	AUX
issue-2505	203	3	found	find	VERB
issue-2505	203	4	that	that	SCONJ
issue-2505	203	5	the	the	DET
issue-2505	203	6	"	"	PUNCT
issue-2505	203	7	tax	tax	NOUN
issue-2505	203	8	free	free	ADJ
issue-2505	203	9	"	"	PUNCT
issue-2505	203	10	programme	programme	NOUN
issue-2505	203	11	can	can	AUX
issue-2505	203	12	be	be	AUX
issue-2505	203	13	an	an	DET
issue-2505	203	14	effective	effective	ADJ
issue-2505	203	15	tool	tool	NOUN
issue-2505	203	16	for	for	ADP
issue-2505	203	17	stimulating	stimulate	VERB
issue-2505	203	18	economic	economic	ADJ
issue-2505	203	19	growth	growth	NOUN
issue-2505	203	20	.	.	PUNCT
issue-2505	204	1	however	however	ADV
issue-2505	204	2	,	,	PUNCT
issue-2505	204	3	in	in	ADP
issue-2505	204	4	order	order	NOUN
issue-2505	204	5	to	to	PART
issue-2505	204	6	ensure	ensure	VERB
issue-2505	204	7	its	its	PRON
issue-2505	204	8	effectiveness	effectiveness	NOUN
issue-2505	204	9	and	and	CCONJ
issue-2505	204	10	transparency	transparency	NOUN
issue-2505	204	11	,	,	PUNCT
issue-2505	204	12	it	it	PRON
issue-2505	204	13	is	be	AUX
issue-2505	204	14	necessary	necessary	ADJ
issue-2505	204	15	to	to	PART
issue-2505	204	16	strengthen	strengthen	VERB
issue-2505	204	17	legal	legal	ADJ
issue-2505	204	18	regulation	regulation	NOUN
issue-2505	204	19	and	and	CCONJ
issue-2505	204	20	improve	improve	VERB
issue-2505	204	21	vat	vat	NOUN
issue-2505	204	22	refund	refund	NOUN
issue-2505	204	23	procedures	procedure	NOUN
issue-2505	204	24	without	without	ADP
issue-2505	204	25	endangering	endanger	VERB
issue-2505	204	26	national	national	ADJ
issue-2505	204	27	and	and	CCONJ
issue-2505	204	28	environmental	environmental	ADJ
issue-2505	204	29	security	security	NOUN
issue-2505	204	30	.	.	PUNCT
issue-2505	205	1	it	it	PRON
issue-2505	205	2	has	have	AUX
issue-2505	205	3	been	be	AUX
issue-2505	205	4	established	establish	VERB
issue-2505	205	5	that	that	SCONJ
issue-2505	205	6	the	the	DET
issue-2505	205	7	tax	tax	NOUN
issue-2505	205	8	-	-	PUNCT
issue-2505	205	9	free	free	ADJ
issue-2505	205	10	area	area	NOUN
issue-2505	205	11	is	be	AUX
issue-2505	205	12	vulnerable	vulnerable	ADJ
issue-2505	205	13	to	to	ADP
issue-2505	205	14	abuse	abuse	NOUN
issue-2505	205	15	,	,	PUNCT
issue-2505	205	16	especially	especially	ADV
issue-2505	205	17	to	to	ADP
issue-2505	205	18	violations	violation	NOUN
issue-2505	205	19	of	of	ADP
issue-2505	205	20	customs	custom	NOUN
issue-2505	205	21	rules	rule	NOUN
issue-2505	205	22	.	.	PUNCT
issue-2505	206	1	therefore	therefore	ADV
issue-2505	206	2	,	,	PUNCT
issue-2505	206	3	it	it	PRON
issue-2505	206	4	is	be	AUX
issue-2505	206	5	important	important	ADJ
issue-2505	206	6	to	to	PART
issue-2505	206	7	take	take	VERB
issue-2505	206	8	measures	measure	NOUN
issue-2505	206	9	to	to	PART
issue-2505	206	10	prevent	prevent	VERB
issue-2505	206	11	abuse	abuse	NOUN
issue-2505	206	12	and	and	CCONJ
issue-2505	206	13	fraud	fraud	NOUN
issue-2505	206	14	within	within	ADP
issue-2505	206	15	the	the	DET
issue-2505	206	16	"	"	PUNCT
issue-2505	206	17	tax	tax	NOUN
issue-2505	206	18	free	free	ADJ
issue-2505	206	19	"	"	PUNCT
issue-2505	206	20	programme	programme	NOUN
issue-2505	206	21	,	,	PUNCT
issue-2505	206	22	in	in	ADP
issue-2505	206	23	particular	particular	ADJ
issue-2505	206	24	,	,	PUNCT
issue-2505	206	25	to	to	PART
issue-2505	206	26	strengthen	strengthen	VERB
issue-2505	206	27	control	control	NOUN
issue-2505	206	28	and	and	CCONJ
issue-2505	206	29	supervision	supervision	NOUN
issue-2505	206	30	over	over	ADP
issue-2505	206	31	the	the	DET
issue-2505	206	32	tax	tax	NOUN
issue-2505	206	33	refund	refund	NOUN
issue-2505	206	34	process	process	NOUN
issue-2505	206	35	.	.	PUNCT
issue-2505	207	1	in	in	ADP
issue-2505	207	2	addition	addition	NOUN
issue-2505	207	3	,	,	PUNCT
issue-2505	207	4	the	the	DET
issue-2505	207	5	effective	effective	ADJ
issue-2505	207	6	functioning	functioning	NOUN
issue-2505	207	7	of	of	ADP
issue-2505	207	8	the	the	DET
issue-2505	207	9	"	"	PUNCT
issue-2505	207	10	tax	tax	NOUN
issue-2505	207	11	free	free	ADJ
issue-2505	207	12	"	"	PUNCT
issue-2505	207	13	programme	programme	NOUN
issue-2505	207	14	can	can	AUX
issue-2505	207	15	be	be	AUX
issue-2505	207	16	achieved	achieve	VERB
issue-2505	207	17	through	through	ADP
issue-2505	207	18	the	the	DET
issue-2505	207	19	cooperation	cooperation	NOUN
issue-2505	207	20	of	of	ADP
issue-2505	207	21	international	international	ADJ
issue-2505	207	22	organisations	organisation	NOUN
issue-2505	207	23	,	,	PUNCT
issue-2505	207	24	exchange	exchange	NOUN
issue-2505	207	25	of	of	ADP
issue-2505	207	26	experience	experience	NOUN
issue-2505	207	27	and	and	CCONJ
issue-2505	207	28	best	good	ADJ
issue-2505	207	29	practices	practice	NOUN
issue-2505	207	30	between	between	ADP
issue-2505	207	31	countries	country	NOUN
issue-2505	207	32	.	.	PUNCT
issue-2505	208	1	regarding	regard	VERB
issue-2505	208	2	the	the	DET
issue-2505	208	3	ways	way	NOUN
issue-2505	208	4	to	to	PART
issue-2505	208	5	improve	improve	VERB
issue-2505	208	6	and	and	CCONJ
issue-2505	208	7	develop	develop	VERB
issue-2505	208	8	the	the	DET
issue-2505	208	9	"	"	PUNCT
issue-2505	208	10	tax	tax	NOUN
issue-2505	208	11	free	free	ADJ
issue-2505	208	12	"	"	PUNCT
issue-2505	208	13	programme	programme	NOUN
issue-2505	208	14	,	,	PUNCT
issue-2505	208	15	it	it	PRON
issue-2505	208	16	is	be	AUX
issue-2505	208	17	worth	worth	ADJ
issue-2505	208	18	noting	note	VERB
issue-2505	208	19	that	that	SCONJ
issue-2505	208	20	this	this	DET
issue-2505	208	21	programme	programme	NOUN
issue-2505	208	22	may	may	AUX
issue-2505	208	23	affect	affect	VERB
issue-2505	208	24	national	national	ADJ
issue-2505	208	25	security	security	NOUN
issue-2505	208	26	by	by	ADP
issue-2505	208	27	reducing	reduce	VERB
issue-2505	208	28	tax	tax	NOUN
issue-2505	208	29	revenues	revenue	NOUN
issue-2505	208	30	and	and	CCONJ
issue-2505	208	31	potentially	potentially	ADV
issue-2505	208	32	being	be	AUX
issue-2505	208	33	used	use	VERB
issue-2505	208	34	to	to	PART
issue-2505	208	35	legalise	legalise	VERB
issue-2505	208	36	illicit	illicit	ADJ
issue-2505	208	37	income	income	NOUN
issue-2505	208	38	.	.	PUNCT
issue-2505	209	1	therefore	therefore	ADV
issue-2505	209	2	,	,	PUNCT
issue-2505	209	3	it	it	PRON
issue-2505	209	4	is	be	AUX
issue-2505	209	5	necessary	necessary	ADJ
issue-2505	209	6	to	to	PART
issue-2505	209	7	strike	strike	VERB
issue-2505	209	8	a	a	DET
issue-2505	209	9	balance	balance	NOUN
issue-2505	209	10	between	between	ADP
issue-2505	209	11	stimulating	stimulate	VERB
issue-2505	209	12	the	the	DET
issue-2505	209	13	economy	economy	NOUN
issue-2505	209	14	and	and	CCONJ
issue-2505	209	15	ensuring	ensure	VERB
issue-2505	209	16	national	national	ADJ
issue-2505	209	17	security	security	NOUN
issue-2505	209	18	.	.	PUNCT
issue-2505	210	1	a	a	DET
issue-2505	210	2	study	study	NOUN
issue-2505	210	3	of	of	ADP
issue-2505	210	4	the	the	DET
issue-2505	210	5	international	international	ADJ
issue-2505	210	6	experience	experience	NOUN
issue-2505	210	7	of	of	ADP
issue-2505	210	8	"	"	PUNCT
issue-2505	210	9	tax	tax	NOUN
issue-2505	210	10	free	free	ADJ
issue-2505	210	11	"	"	PUNCT
issue-2505	210	12	regulation	regulation	NOUN
issue-2505	210	13	in	in	ADP
issue-2505	210	14	customs	custom	NOUN
issue-2505	210	15	law	law	NOUN
issue-2505	210	16	has	have	AUX
issue-2505	210	17	revealed	reveal	VERB
issue-2505	210	18	the	the	DET
issue-2505	210	19	following	following	ADJ
issue-2505	210	20	problematic	problematic	ADJ
issue-2505	210	21	issues	issue	NOUN
issue-2505	210	22	:	:	PUNCT
issue-2505	210	23	–	–	PUNCT
issue-2505	210	24	legislative	legislative	ADJ
issue-2505	210	25	shortcomings	shortcoming	NOUN
issue-2505	210	26	.	.	PUNCT
issue-2505	211	1	different	different	ADJ
issue-2505	211	2	legal	legal	ADJ
issue-2505	211	3	acts	act	NOUN
issue-2505	211	4	and	and	CCONJ
issue-2505	211	5	shortcomings	shortcoming	NOUN
issue-2505	211	6	in	in	ADP
issue-2505	211	7	their	their	PRON
issue-2505	211	8	coordination	coordination	NOUN
issue-2505	211	9	lead	lead	NOUN
issue-2505	211	10	to	to	ADP
issue-2505	211	11	ambiguous	ambiguous	ADJ
issue-2505	211	12	interpretation	interpretation	NOUN
issue-2505	211	13	of	of	ADP
issue-2505	211	14	the	the	DET
issue-2505	211	15	rules	rule	NOUN
issue-2505	211	16	of	of	ADP
issue-2505	211	17	the	the	DET
issue-2505	211	18	"	"	PUNCT
issue-2505	211	19	tax	tax	NOUN
issue-2505	211	20	free	free	ADJ
issue-2505	211	21	"	"	PUNCT
issue-2505	211	22	programme	programme	NOUN
issue-2505	211	23	.	.	PUNCT
issue-2505	212	1	–	–	PUNCT
issue-2505	212	2	administrative	administrative	ADJ
issue-2505	212	3	and	and	CCONJ
issue-2505	212	4	procedural	procedural	ADJ
issue-2505	212	5	obstacles	obstacle	NOUN
issue-2505	212	6	.	.	PUNCT
issue-2505	213	1	complex	complex	ADJ
issue-2505	213	2	procedures	procedure	NOUN
issue-2505	213	3	for	for	ADP
issue-2505	213	4	obtaining	obtain	VERB
issue-2505	213	5	tax	tax	NOUN
issue-2505	213	6	refunds	refund	NOUN
issue-2505	213	7	may	may	AUX
issue-2505	213	8	seem	seem	VERB
issue-2505	213	9	confusing	confusing	ADJ
issue-2505	213	10	and	and	CCONJ
issue-2505	213	11	require	require	VERB
issue-2505	213	12	significant	significant	ADJ
issue-2505	213	13	effort	effort	NOUN
issue-2505	213	14	to	to	PART
issue-2505	213	15	follow	follow	VERB
issue-2505	213	16	.	.	PUNCT
issue-2505	214	1	–	–	PUNCT
issue-2505	214	2	problems	problem	NOUN
issue-2505	214	3	with	with	ADP
issue-2505	214	4	vat	vat	NOUN
issue-2505	214	5	accrual	accrual	ADJ
issue-2505	214	6	and	and	CCONJ
issue-2505	214	7	refund	refund	NOUN
issue-2505	214	8	.	.	PUNCT
issue-2505	215	1	different	different	ADJ
issue-2505	215	2	rules	rule	NOUN
issue-2505	215	3	and	and	CCONJ
issue-2505	215	4	restrictions	restriction	NOUN
issue-2505	215	5	in	in	ADP
issue-2505	215	6	different	different	ADJ
issue-2505	215	7	countries	country	NOUN
issue-2505	215	8	can	can	AUX
issue-2505	215	9	make	make	VERB
issue-2505	215	10	it	it	PRON
issue-2505	215	11	difficult	difficult	ADJ
issue-2505	215	12	to	to	PART
issue-2505	215	13	calculate	calculate	VERB
issue-2505	215	14	and	and	CCONJ
issue-2505	215	15	refund	refund	VERB
issue-2505	215	16	the	the	DET
issue-2505	215	17	tax	tax	NOUN
issue-2505	215	18	.	.	PUNCT
issue-2505	216	1	–	–	PUNCT
issue-2505	216	2	combating	combat	VERB
issue-2505	216	3	abuse	abuse	NOUN
issue-2505	216	4	and	and	CCONJ
issue-2505	216	5	fraud	fraud	NOUN
issue-2505	216	6	.	.	PUNCT
issue-2505	217	1	the	the	DET
issue-2505	217	2	possibility	possibility	NOUN
issue-2505	217	3	of	of	ADP
issue-2505	217	4	using	use	VERB
issue-2505	217	5	the	the	DET
issue-2505	217	6	"	"	PUNCT
issue-2505	217	7	tax	tax	NOUN
issue-2505	217	8	free	free	ADJ
issue-2505	217	9	"	"	PUNCT
issue-2505	217	10	programme	programme	NOUN
issue-2505	217	11	for	for	ADP
issue-2505	217	12	abuse	abuse	NOUN
issue-2505	217	13	,	,	PUNCT
issue-2505	217	14	including	include	VERB
issue-2505	217	15	the	the	DET
issue-2505	217	16	submission	submission	NOUN
issue-2505	217	17	of	of	ADP
issue-2505	217	18	false	false	ADJ
issue-2505	217	19	claims	claim	NOUN
issue-2505	217	20	,	,	PUNCT
issue-2505	217	21	could	could	AUX
issue-2505	217	22	undermine	undermine	VERB
issue-2505	217	23	confidence	confidence	NOUN
issue-2505	217	24	in	in	ADP
issue-2505	217	25	the	the	DET
issue-2505	217	26	system	system	NOUN
issue-2505	217	27	.	.	PUNCT
issue-2505	218	1	–	–	PUNCT
issue-2505	218	2	the	the	DET
issue-2505	218	3	need	need	NOUN
issue-2505	218	4	for	for	ADP
issue-2505	218	5	harmonisation	harmonisation	NOUN
issue-2505	218	6	of	of	ADP
issue-2505	218	7	rules	rule	NOUN
issue-2505	218	8	.	.	PUNCT
issue-2505	219	1	a	a	DET
issue-2505	219	2	lack	lack	NOUN
issue-2505	219	3	of	of	ADP
issue-2505	219	4	standardised	standardised	ADJ
issue-2505	219	5	rules	rule	NOUN
issue-2505	219	6	between	between	ADP
issue-2505	219	7	countries	country	NOUN
issue-2505	219	8	can	can	AUX
issue-2505	219	9	lead	lead	VERB
issue-2505	219	10	to	to	ADP
issue-2505	219	11	complications	complication	NOUN
issue-2505	219	12	for	for	ADP
issue-2505	219	13	international	international	ADJ
issue-2505	219	14	travellers	traveller	NOUN
issue-2505	219	15	and	and	CCONJ
issue-2505	219	16	undermine	undermine	VERB
issue-2505	219	17	a	a	DET
issue-2505	219	18	country	country	NOUN
issue-2505	219	19	's	's	PART
issue-2505	219	20	competitiveness	competitiveness	NOUN
issue-2505	219	21	.	.	PUNCT
issue-2505	220	1	these	these	DET
issue-2505	220	2	challenges	challenge	NOUN
issue-2505	220	3	can	can	AUX
issue-2505	220	4	be	be	AUX
issue-2505	220	5	addressed	address	VERB
issue-2505	220	6	by	by	ADP
issue-2505	220	7	improving	improve	VERB
issue-2505	220	8	and	and	CCONJ
issue-2505	220	9	coordinating	coordinate	VERB
issue-2505	220	10	the	the	DET
issue-2505	220	11	legal	legal	ADJ
issue-2505	220	12	and	and	CCONJ
issue-2505	220	13	regulatory	regulatory	ADJ
issue-2505	220	14	framework	framework	NOUN
issue-2505	220	15	to	to	PART
issue-2505	220	16	ensure	ensure	VERB
issue-2505	220	17	clarity	clarity	NOUN
issue-2505	220	18	and	and	CCONJ
issue-2505	220	19	unambiguity	unambiguity	NOUN
issue-2505	220	20	of	of	ADP
issue-2505	220	21	rules	rule	NOUN
issue-2505	220	22	;	;	PUNCT
issue-2505	220	23	introducing	introduce	VERB
issue-2505	220	24	simpler	simple	ADJ
issue-2505	220	25	and	and	CCONJ
issue-2505	220	26	more	more	ADV
issue-2505	220	27	straightforward	straightforward	ADJ
issue-2505	220	28	procedures	procedure	NOUN
issue-2505	220	29	for	for	ADP
issue-2505	220	30	obtaining	obtain	VERB
issue-2505	220	31	tax	tax	NOUN
issue-2505	220	32	refunds	refund	NOUN
issue-2505	220	33	;	;	PUNCT
issue-2505	220	34	developing	develop	VERB
issue-2505	220	35	a	a	DET
issue-2505	220	36	control	control	NOUN
issue-2505	220	37	and	and	CCONJ
issue-2505	220	38	monitoring	monitor	VERB
issue-2505	220	39	system	system	NOUN
issue-2505	220	40	to	to	PART
issue-2505	220	41	prevent	prevent	VERB
issue-2505	220	42	abuse	abuse	NOUN
issue-2505	220	43	and	and	CCONJ
issue-2505	220	44	fraud	fraud	NOUN
issue-2505	220	45	;	;	PUNCT
issue-2505	220	46	and	and	CCONJ
issue-2505	220	47	cooperating	cooperate	VERB
issue-2505	220	48	between	between	ADP
issue-2505	220	49	countries	country	NOUN
issue-2505	220	50	to	to	PART
issue-2505	220	51	create	create	VERB
issue-2505	220	52	standards	standard	NOUN
issue-2505	220	53	and	and	CCONJ
issue-2505	220	54	rules	rule	NOUN
issue-2505	220	55	that	that	PRON
issue-2505	220	56	will	will	AUX
issue-2505	220	57	promote	promote	VERB
issue-2505	220	58	transparency	transparency	NOUN
issue-2505	220	59	and	and	CCONJ
issue-2505	220	60	efficiency	efficiency	NOUN
issue-2505	220	61	of	of	ADP
issue-2505	220	62	the	the	DET
issue-2505	220	63	"	"	PUNCT
issue-2505	220	64	tax	tax	NOUN
issue-2505	220	65	free	free	ADJ
issue-2505	220	66	"	"	PUNCT
issue-2505	220	67	programme	programme	NOUN
issue-2505	220	68	.	.	PUNCT
issue-2505	221	1	as	as	ADP
issue-2505	221	2	for	for	ADP
issue-2505	221	3	further	further	ADJ
issue-2505	221	4	research	research	NOUN
issue-2505	221	5	,	,	PUNCT
issue-2505	221	6	it	it	PRON
issue-2505	221	7	is	be	AUX
issue-2505	221	8	necessary	necessary	ADJ
issue-2505	221	9	to	to	PART
issue-2505	221	10	study	study	VERB
issue-2505	221	11	the	the	DET
issue-2505	221	12	various	various	ADJ
issue-2505	221	13	legal	legal	ADJ
issue-2505	221	14	norms	norm	NOUN
issue-2505	221	15	and	and	CCONJ
issue-2505	221	16	rules	rule	NOUN
issue-2505	221	17	related	relate	VERB
issue-2505	221	18	to	to	ADP
issue-2505	221	19	the	the	DET
issue-2505	221	20	"	"	PUNCT
issue-2505	221	21	tax	tax	NOUN
issue-2505	221	22	free	free	ADJ
issue-2505	221	23	"	"	PUNCT
issue-2505	221	24	programme	programme	NOUN
issue-2505	221	25	in	in	ADP
issue-2505	221	26	different	different	ADJ
issue-2505	221	27	countries	country	NOUN
issue-2505	221	28	in	in	ADP
issue-2505	221	29	order	order	NOUN
issue-2505	221	30	to	to	PART
issue-2505	221	31	identify	identify	VERB
issue-2505	221	32	the	the	DET
issue-2505	221	33	most	most	ADV
issue-2505	221	34	effective	effective	ADJ
issue-2505	221	35	approaches	approach	NOUN
issue-2505	221	36	and	and	CCONJ
issue-2505	221	37	transfer	transfer	VERB
issue-2505	221	38	this	this	DET
issue-2505	221	39	experience	experience	NOUN
issue-2505	221	40	.	.	PUNCT
issue-2505	222	1	references	reference	NOUN
issue-2505	222	2	:	:	PUNCT
issue-2505	222	3	the	the	DET
issue-2505	222	4	law	law	NOUN
issue-2505	222	5	no	no	INTJ
issue-2505	222	6	.	.	PUNCT
issue-2505	223	1	4495	4495	NUM
issue-2505	223	2	-	-	PUNCT
issue-2505	223	3	vi	vi	NOUN
issue-2505	223	4	.	.	PUNCT
issue-2505	224	1	the	the	DET
issue-2505	224	2	customs	customs	PROPN
issue-2505	224	3	code	code	NOUN
issue-2505	224	4	of	of	ADP
issue-2505	224	5	ukraine	ukraine	PROPN
issue-2505	224	6	.	.	PUNCT
issue-2505	225	1	the	the	DET
issue-2505	225	2	verkhovna	verkhovna	NOUN
issue-2505	225	3	rada	rada	PROPN
issue-2505	225	4	of	of	ADP
issue-2505	225	5	ukraine	ukraine	PROPN
issue-2505	225	6	,	,	PUNCT
issue-2505	225	7	2012	2012	NUM
issue-2505	225	8	.	.	PUNCT
issue-2505	225	9	available	available	ADJ
issue-2505	225	10	at	at	ADP
issue-2505	225	11	:	:	PUNCT
issue-2505	225	12	https://zakon.rada.gov.ua/laws/show/4495-17#text	https://zakon.rada.gov.ua/laws/show/4495-17#text	ADP
issue-2505	225	13	the	the	DET
issue-2505	225	14	law	law	NOUN
issue-2505	225	15	no	no	NOUN
issue-2505	225	16	.	.	PUNCT
issue-2505	225	17	2755	2755	NUM
issue-2505	225	18	-	-	SYM
issue-2505	225	19	vi	vi	NOUN
issue-2505	225	20	.	.	PUNCT
issue-2505	226	1	the	the	DET
issue-2505	226	2	tax	tax	NOUN
issue-2505	226	3	code	code	NOUN
issue-2505	226	4	of	of	ADP
issue-2505	226	5	ukraine	ukraine	PROPN
issue-2505	226	6	.	.	PUNCT
issue-2505	227	1	the	the	DET
issue-2505	227	2	verkhovna	verkhovna	NOUN
issue-2505	227	3	rada	rada	PROPN
issue-2505	227	4	of	of	ADP
issue-2505	227	5	ukraine	ukraine	PROPN
issue-2505	227	6	,	,	PUNCT
issue-2505	227	7	2010	2010	NUM
issue-2505	227	8	.	.	PUNCT
issue-2505	227	9	available	available	ADJ
issue-2505	227	10	at	at	ADP
issue-2505	227	11	:	:	PUNCT
issue-2505	227	12	https://zakon.rada.gov.ua/laws/show/2755-17	https://zakon.rada.gov.ua/laws/show/2755-17	PROPN
issue-2505	227	13	council	council	NOUN
issue-2505	227	14	directive	directive	NOUN
issue-2505	227	15	(	(	PUNCT
issue-2505	227	16	eu	eu	PROPN
issue-2505	227	17	)	)	PUNCT
issue-2505	227	18	2018/822	2018/822	NOUN
issue-2505	227	19	,	,	PUNCT
issue-2505	227	20	amending	amend	VERB
issue-2505	227	21	directive	directive	NOUN
issue-2505	227	22	2011/16	2011/16	NUM
issue-2505	227	23	/	/	SYM
issue-2505	227	24	eu	eu	PROPN
issue-2505	227	25	as	as	SCONJ
issue-2505	227	26	regards	regard	VERB
issue-2505	227	27	mandatory	mandatory	ADJ
issue-2505	227	28	automatic	automatic	ADJ
issue-2505	227	29	exchange	exchange	NOUN
issue-2505	227	30	of	of	ADP
issue-2505	227	31	information	information	NOUN
issue-2505	227	32	in	in	ADP
issue-2505	227	33	the	the	DET
issue-2505	227	34	field	field	NOUN
issue-2505	227	35	of	of	ADP
issue-2505	227	36	taxation	taxation	NOUN
issue-2505	227	37	in	in	ADP
issue-2505	227	38	relation	relation	NOUN
issue-2505	227	39	to	to	PART
issue-2505	227	40	reportable	reportable	VERB
issue-2505	227	41	cross	cross	ADJ
issue-2505	227	42	-	-	ADJ
issue-2505	227	43	border	border	ADJ
issue-2505	227	44	arrangements	arrangement	NOUN
issue-2505	227	45	.	.	PUNCT
issue-2505	228	1	european	european	ADJ
issue-2505	228	2	parliament	parliament	NOUN
issue-2505	228	3	,	,	PUNCT
issue-2505	228	4	2018	2018	NUM
issue-2505	228	5	.	.	PUNCT
issue-2505	229	1	available	available	ADJ
issue-2505	229	2	at	at	ADP
issue-2505	229	3	:	:	PUNCT
issue-2505	229	4	https://eur-lex.europa.eu/legal-content/en/txt/?uri=celex%3a32018l0822	https://eur-lex.europa.eu/legal-content/en/txt/?uri=celex%3a32018l0822	ADJ
issue-2505	229	5	directive	directive	NOUN
issue-2505	229	6	(	(	PUNCT
issue-2505	229	7	eu	eu	NOUN
issue-2505	229	8	)	)	PUNCT
issue-2505	229	9	2021/2101	2021/2101	NUM
issue-2505	229	10	,	,	PUNCT
issue-2505	229	11	amending	amend	VERB
issue-2505	229	12	directive	directive	NOUN
issue-2505	229	13	2013/34	2013/34	NUM
issue-2505	229	14	/	/	SYM
issue-2505	229	15	eu	eu	PROPN
issue-2505	229	16	as	as	SCONJ
issue-2505	229	17	regards	regard	VERB
issue-2505	229	18	disclosure	disclosure	NOUN
issue-2505	229	19	of	of	ADP
issue-2505	229	20	income	income	NOUN
issue-2505	229	21	tax	tax	NOUN
issue-2505	229	22	information	information	NOUN
issue-2505	229	23	by	by	ADP
issue-2505	229	24	certain	certain	ADJ
issue-2505	229	25	undertakings	undertaking	NOUN
issue-2505	229	26	and	and	CCONJ
issue-2505	229	27	branches	branch	NOUN
issue-2505	229	28	.	.	PUNCT
issue-2505	230	1	european	european	ADJ
issue-2505	230	2	parliament	parliament	NOUN
issue-2505	230	3	and	and	CCONJ
issue-2505	230	4	of	of	ADP
issue-2505	230	5	the	the	DET
issue-2505	230	6	council	council	NOUN
issue-2505	230	7	,	,	PUNCT
issue-2505	230	8	2021	2021	NUM
issue-2505	230	9	.	.	PUNCT
issue-2505	231	1	available	available	ADJ
issue-2505	231	2	at	at	ADP
issue-2505	231	3	:	:	PUNCT
issue-2505	231	4	https://eur-lex.europa.eu/legal-content/en/txt/?uri=celex%3a32021l2101	https://eur-lex.europa.eu/legal-content/en/txt/?uri=celex%3a32021l2101	PROPN
issue-2505	231	5	berest	berest	NOUN
issue-2505	231	6	,	,	PUNCT
issue-2505	231	7	m.	m.	NOUN
issue-2505	231	8	(	(	PUNCT
issue-2505	231	9	2023	2023	NUM
issue-2505	231	10	)	)	PUNCT
issue-2505	231	11	.	.	PUNCT
issue-2505	232	1	russians	russians	PROPN
issue-2505	232	2	'	'	PART
issue-2505	232	3	luxury	luxury	NOUN
issue-2505	232	4	purchases	purchase	NOUN
issue-2505	232	5	are	be	AUX
issue-2505	232	6	confiscated	confiscate	VERB
issue-2505	232	7	when	when	SCONJ
issue-2505	232	8	attempting	attempt	VERB
issue-2505	232	9	to	to	PART
issue-2505	232	10	take	take	VERB
issue-2505	232	11	them	they	PRON
issue-2505	232	12	out	out	ADP
issue-2505	232	13	of	of	ADP
issue-2505	232	14	the	the	DET
issue-2505	232	15	eu	eu	PROPN
issue-2505	232	16	:	:	PUNCT
issue-2505	232	17	fashionistas	fashionista	NOUN
issue-2505	232	18	face	face	VERB
issue-2505	232	19	court	court	NOUN
issue-2505	232	20	.	.	PUNCT
issue-2505	233	1	available	available	ADJ
issue-2505	233	2	at	at	ADP
issue-2505	233	3	:	:	PUNCT
issue-2505	233	4	https://meta.ua/uk/news/kurezi/49128-u-rosiyanok-zabirayut-lyuksovipokupki-pri-sprobi-vivezti-yih-iz-es-modnitsyam-zagrozhue-sud/	https://meta.ua/uk/news/kurezi/49128-u-rosiyanok-zabirayut-lyuksovipokupki-pri-sprobi-vivezti-yih-iz-es-modnitsyam-zagrozhue-sud/	PROPN
issue-2505	233	5	hutsul	hutsul	PROPN
issue-2505	233	6	,	,	PUNCT
issue-2505	233	7	i.	i.	PROPN
issue-2505	233	8	a.	a.	PROPN
issue-2505	233	9	(	(	PUNCT
issue-2505	233	10	2018	2018	NUM
issue-2505	233	11	)	)	PUNCT
issue-2505	233	12	.	.	PUNCT
issue-2505	234	1	customs	custom	NOUN
issue-2505	234	2	policy	policy	NOUN
issue-2505	234	3	of	of	ADP
issue-2505	234	4	foreign	foreign	ADJ
issue-2505	234	5	countries	country	NOUN
issue-2505	234	6	.	.	PUNCT
issue-2505	235	1	ternopil	ternopil	PROPN
issue-2505	235	2	:	:	PUNCT
issue-2505	235	3	tneu	tneu	PROPN
issue-2505	235	4	.	.	PUNCT
issue-2505	236	1	available	available	ADJ
issue-2505	236	2	at	at	ADP
issue-2505	236	3	:	:	PUNCT
issue-2505	236	4	http://dspace.wunu.edu.ua/	http://dspace.wunu.edu.ua/	PROPN
issue-2505	236	5	bitstream/316497/33183/1/%d0%9f%d0%be%d1%81%d1%96%d0%b1%d0%bd%d0%b8%d0%ba%20	bitstream/316497/33183/1/%d0%9f%d0%be%d1%81%d1%96%d0%b1%d0%bd%d0%b8%d0%ba%20	CCONJ
issue-2505	236	6	%	%	ADJ
issue-2505	236	7	d0%93%d1%83%d1%86%d1%83%d0%bb.pdf	d0%93%d1%83%d1%86%d1%83%d0%bb.pdf	PROPN
issue-2505	236	8	chunitska	chunitska	PROPN
issue-2505	236	9	,	,	PUNCT
issue-2505	236	10	i.	i.	PROPN
issue-2505	236	11	i.	i.	PROPN
issue-2505	236	12	,	,	PUNCT
issue-2505	236	13	klyuchka	klyuchka	NOUN
issue-2505	236	14	,	,	PUNCT
issue-2505	236	15	o.	o.	PROPN
issue-2505	236	16	v.	v.	PROPN
issue-2505	236	17	,	,	PUNCT
issue-2505	236	18	&	&	CCONJ
issue-2505	236	19	kovalchuk	kovalchuk	PROPN
issue-2505	236	20	,	,	PUNCT
issue-2505	236	21	m.	m.	NOUN
issue-2505	236	22	v.	v.	PROPN
issue-2505	236	23	(	(	PUNCT
issue-2505	236	24	2020	2020	NUM
issue-2505	236	25	)	)	PUNCT
issue-2505	236	26	.	.	PUNCT
issue-2505	237	1	tax	tax	NOUN
issue-2505	237	2	free	free	ADJ
issue-2505	237	3	:	:	PUNCT
issue-2505	237	4	world	world	NOUN
issue-2505	237	5	experience	experience	NOUN
issue-2505	237	6	and	and	CCONJ
issue-2505	237	7	domestic	domestic	ADJ
issue-2505	237	8	practice	practice	NOUN
issue-2505	237	9	.	.	PUNCT
issue-2505	238	1	black	black	ADJ
issue-2505	238	2	sea	sea	PROPN
issue-2505	238	3	economic	economic	ADJ
issue-2505	238	4	studies	study	NOUN
issue-2505	238	5	,	,	PUNCT
issue-2505	238	6	vol	vol	NOUN
issue-2505	238	7	.	.	PUNCT
issue-2505	239	1	55	55	NUM
issue-2505	239	2	-	-	SYM
issue-2505	239	3	2	2	NUM
issue-2505	239	4	,	,	PUNCT
issue-2505	239	5	p.	p.	NOUN
issue-2505	239	6	62–66	62–66	PROPN
issue-2505	239	7	.	.	PUNCT
issue-2505	240	1	available	available	ADJ
issue-2505	240	2	at	at	ADP
issue-2505	240	3	:	:	PUNCT
issue-2505	240	4	http://bses.in.ua/journals/2020/55_2_2020/11.pdf	http://bses.in.ua/journals/2020/55_2_2020/11.pdf	PROPN
issue-2505	240	5	litvinova	litvinova	PROPN
issue-2505	240	6	,	,	PUNCT
issue-2505	240	7	i.f	i.f	PROPN
issue-2505	240	8	.	.	PROPN
issue-2505	240	9	,	,	PUNCT
issue-2505	240	10	&	&	CCONJ
issue-2505	240	11	solomyanyi	solomyanyi	PROPN
issue-2505	240	12	,	,	PUNCT
issue-2505	240	13	yu.v	yu.v	X
issue-2505	240	14	.	.	PUNCT
issue-2505	241	1	(	(	PUNCT
issue-2505	241	2	2020	2020	NUM
issue-2505	241	3	)	)	PUNCT
issue-2505	241	4	.	.	PUNCT
issue-2505	242	1	international	international	ADJ
issue-2505	242	2	experience	experience	NOUN
issue-2505	242	3	and	and	CCONJ
issue-2505	242	4	priority	priority	NOUN
issue-2505	242	5	directions	direction	NOUN
issue-2505	242	6	for	for	ADP
issue-2505	242	7	combating	combat	VERB
issue-2505	242	8	tax	tax	NOUN
issue-2505	242	9	evasion	evasion	NOUN
issue-2505	242	10	,	,	PUNCT
issue-2505	242	11	taxes	taxis	NOUN
issue-2505	242	12	,	,	PUNCT
issue-2505	242	13	and	and	CCONJ
issue-2505	242	14	other	other	ADJ
issue-2505	242	15	mandatory	mandatory	ADJ
issue-2505	242	16	payments	payment	NOUN
issue-2505	242	17	in	in	ADP
issue-2505	242	18	ukraine	ukraine	NOUN
issue-2505	242	19	.	.	PUNCT
issue-2505	243	1	economics	economic	NOUN
issue-2505	243	2	,	,	PUNCT
issue-2505	243	3	finance	finance	NOUN
issue-2505	243	4	,	,	PUNCT
issue-2505	243	5	law	law	NOUN
issue-2505	243	6	,	,	PUNCT
issue-2505	243	7	vol	vol	NOUN
issue-2505	243	8	.	.	PROPN
issue-2505	243	9	5	5	NUM
issue-2505	243	10	,	,	PUNCT
issue-2505	243	11	p.	p.	NOUN
issue-2505	243	12	26–31	26–31	PROPN
issue-2505	243	13	.	.	PUNCT
issue-2505	243	14	available	available	ADJ
issue-2505	243	15	at	at	ADP
issue-2505	243	16	:	:	PUNCT
issue-2505	243	17	baltic	baltic	ADJ
issue-2505	243	18	journal	journal	PROPN
issue-2505	243	19	of	of	ADP
issue-2505	243	20	economic	economic	ADJ
issue-2505	243	21	studies	study	NOUN
issue-2505	243	22	275	275	NUM
issue-2505	243	23	vol	vol	NOUN
issue-2505	243	24	.	.	PUNCT
issue-2505	244	1	10	10	NUM
issue-2505	244	2	no	no	NOUN
issue-2505	244	3	.	.	NOUN
issue-2505	245	1	3	3	NUM
issue-2505	245	2	,	,	PUNCT
issue-2505	245	3	2024	2024	NUM
issue-2505	245	4	https://www.researchgate.net/publication/342007311_international_experience_and_priority_directions_of	https://www.researchgate.net/publication/342007311_international_experience_and_priority_directions_of	NUM
issue-2505	245	5	_	_	PRON
issue-2505	245	6	combating_tax_evasion_taxes_and_other_mandatory_payments_in_ukraine	combating_tax_evasion_taxes_and_other_mandatory_payments_in_ukraine	ADJ
issue-2505	245	7	global	global	ADJ
issue-2505	245	8	blue	blue	NOUN
issue-2505	245	9	(	(	PUNCT
issue-2505	245	10	2024	2024	NUM
issue-2505	245	11	)	)	PUNCT
issue-2505	245	12	.	.	PUNCT
issue-2505	246	1	rules	rule	NOUN
issue-2505	246	2	for	for	ADP
issue-2505	246	3	purchases	purchase	NOUN
issue-2505	246	4	and	and	CCONJ
issue-2505	246	5	vat	vat	NOUN
issue-2505	246	6	refunds	refund	NOUN
issue-2505	246	7	from	from	ADP
issue-2505	246	8	the	the	DET
issue-2505	246	9	official	official	ADJ
issue-2505	246	10	website	website	NOUN
issue-2505	246	11	of	of	ADP
issue-2505	246	12	global	global	ADJ
issue-2505	246	13	blue	blue	NOUN
issue-2505	246	14	.	.	PUNCT
issue-2505	247	1	available	available	ADJ
issue-2505	247	2	at	at	ADP
issue-2505	247	3	:	:	PUNCT
issue-2505	247	4	https://www.globalblue.com/en	https://www.globalblue.com/en	PROPN
issue-2505	247	5	proskuryakova	proskuryakova	PROPN
issue-2505	247	6	,	,	PUNCT
issue-2505	247	7	n.	n.	PROPN
issue-2505	247	8	o.	o.	PROPN
issue-2505	247	9	(	(	PUNCT
issue-2505	247	10	2019	2019	NUM
issue-2505	247	11	)	)	PUNCT
issue-2505	247	12	.	.	PUNCT
issue-2505	248	1	combating	combat	VERB
issue-2505	248	2	corruption	corruption	NOUN
issue-2505	248	3	in	in	ADP
issue-2505	248	4	the	the	DET
issue-2505	248	5	customs	custom	NOUN
issue-2505	248	6	sphere	sphere	ADV
issue-2505	248	7	.	.	PUNCT
issue-2505	249	1	counteraction	counteraction	NOUN
issue-2505	249	2	to	to	ADP
issue-2505	249	3	organized	organize	VERB
issue-2505	249	4	crime	crime	NOUN
issue-2505	249	5	and	and	CCONJ
issue-2505	249	6	corruption	corruption	NOUN
issue-2505	249	7	.	.	PUNCT
issue-2505	250	1	kharkiv	kharkiv	NOUN
issue-2505	250	2	:	:	PUNCT
issue-2505	250	3	pravo	pravo	PROPN
issue-2505	250	4	.	.	PUNCT
issue-2505	251	1	available	available	ADJ
issue-2505	251	2	at	at	ADP
issue-2505	251	3	:	:	PUNCT
issue-2505	251	4	https://r.donnu.edu.ua/bitstream/123456789/	https://r.donnu.edu.ua/bitstream/123456789/	NOUN
issue-2505	251	5	2705/1/%d0%9f%d0	2705/1/%d0%9f%d0	NUM
issue-2505	251	6	%	%	NOUN
issue-2505	251	7	a0%d0%9e%d0%a2%d0%98%d0%94%d0%86%d0%af.pdf	a0%d0%9e%d0%a2%d0%98%d0%94%d0%86%d0%af.pdf	ADJ
issue-2505	251	8	podolchak	podolchak	NOUN
issue-2505	251	9	,	,	PUNCT
issue-2505	251	10	n.	n.	PROPN
issue-2505	251	11	yu	yu	PROPN
issue-2505	251	12	.	.	PROPN
issue-2505	251	13	,	,	PUNCT
issue-2505	251	14	dzyurah	dzyurah	PROPN
issue-2505	251	15	,	,	PUNCT
issue-2505	251	16	yu	yu	PROPN
issue-2505	251	17	.	.	PROPN
issue-2505	251	18	m.	m.	PROPN
issue-2505	251	19	,	,	PUNCT
issue-2505	251	20	&	&	CCONJ
issue-2505	251	21	halanets	halanet	NOUN
issue-2505	251	22	,	,	PUNCT
issue-2505	251	23	v.	v.	ADP
issue-2505	252	1	v.	v.	CCONJ
issue-2505	252	2	(	(	PUNCT
issue-2505	252	3	2023	2023	NUM
issue-2505	252	4	)	)	PUNCT
issue-2505	252	5	.	.	PUNCT
issue-2505	253	1	development	development	NOUN
issue-2505	253	2	of	of	ADP
issue-2505	253	3	ukraine	ukraine	PROPN
issue-2505	253	4	's	's	PART
issue-2505	253	5	customs	customs	NOUN
issue-2505	253	6	policy	policy	NOUN
issue-2505	253	7	in	in	ADP
issue-2505	253	8	the	the	DET
issue-2505	253	9	context	context	NOUN
issue-2505	253	10	of	of	ADP
issue-2505	253	11	european	european	ADJ
issue-2505	253	12	integration	integration	NOUN
issue-2505	253	13	considering	consider	VERB
issue-2505	253	14	the	the	DET
issue-2505	253	15	need	need	NOUN
issue-2505	253	16	to	to	PART
issue-2505	253	17	counter	counter	VERB
issue-2505	253	18	threats	threat	NOUN
issue-2505	253	19	to	to	ADP
issue-2505	253	20	global	global	ADJ
issue-2505	253	21	food	food	NOUN
issue-2505	253	22	security	security	NOUN
issue-2505	253	23	.	.	PUNCT
issue-2505	254	1	economic	economic	ADJ
issue-2505	254	2	journal	journal	PROPN
issue-2505	254	3	odessa	odessa	PROPN
issue-2505	254	4	polytechnic	polytechnic	PROPN
issue-2505	254	5	university	university	PROPN
issue-2505	254	6	,	,	PUNCT
issue-2505	254	7	vol	vol	NOUN
issue-2505	254	8	.	.	PROPN
issue-2505	254	9	2	2	NUM
issue-2505	254	10	,	,	PUNCT
issue-2505	254	11	p.	p.	NOUN
issue-2505	254	12	75–82	75–82	NUM
issue-2505	254	13	.	.	PUNCT
issue-2505	254	14	available	available	ADJ
issue-2505	254	15	at	at	ADP
issue-2505	254	16	:	:	PUNCT
issue-2505	254	17	https://economics.net.ua/ejopu/2023/no2/75.pdf	https://economics.net.ua/ejopu/2023/no2/75.pdf	NOUN
issue-2505	254	18	tkachyk	tkachyk	PROPN
issue-2505	254	19	,	,	PUNCT
issue-2505	254	20	f.	f.	PROPN
issue-2505	254	21	,	,	PUNCT
issue-2505	254	22	&	&	CCONJ
issue-2505	254	23	ostapchuk	ostapchuk	PROPN
issue-2505	254	24	,	,	PUNCT
issue-2505	254	25	v.	v.	PROPN
issue-2505	254	26	(	(	PUNCT
issue-2505	254	27	2020	2020	NUM
issue-2505	254	28	)	)	PUNCT
issue-2505	254	29	.	.	PUNCT
issue-2505	255	1	european	european	ADJ
issue-2505	255	2	priorities	priority	NOUN
issue-2505	255	3	for	for	ADP
issue-2505	255	4	income	income	NOUN
issue-2505	255	5	taxation	taxation	NOUN
issue-2505	255	6	.	.	PUNCT
issue-2505	256	1	world	world	NOUN
issue-2505	256	2	of	of	ADP
issue-2505	256	3	finance	finance	NOUN
issue-2505	256	4	,	,	PUNCT
issue-2505	256	5	vol	vol	NOUN
issue-2505	256	6	.	.	PROPN
issue-2505	256	7	2	2	NUM
issue-2505	256	8	,	,	PUNCT
issue-2505	256	9	p.	p.	NOUN
issue-2505	256	10	77–87	77–87	NUM
issue-2505	256	11	.	.	PUNCT
issue-2505	256	12	available	available	ADJ
issue-2505	256	13	at	at	ADP
issue-2505	256	14	:	:	PUNCT
issue-2505	256	15	http://sf.wunu.edu.ua/index.php/sf/article/download/1321/1325	http://sf.wunu.edu.ua/index.php/sf/article/download/1321/1325	PROPN
issue-2505	256	16	sazonets	sazonet	NOUN
issue-2505	256	17	,	,	PUNCT
issue-2505	256	18	o.	o.	NOUN
issue-2505	256	19	m.	m.	NOUN
issue-2505	256	20	,	,	PUNCT
issue-2505	256	21	&	&	CCONJ
issue-2505	256	22	sazonets	sazonet	NOUN
issue-2505	256	23	,	,	PUNCT
issue-2505	256	24	i.	i.	PROPN
issue-2505	256	25	l.	l.	PROPN
issue-2505	256	26	(	(	PUNCT
issue-2505	256	27	2021	2021	NUM
issue-2505	256	28	)	)	PUNCT
issue-2505	256	29	.	.	PUNCT
issue-2505	257	1	international	international	ADJ
issue-2505	257	2	business	business	NOUN
issue-2505	257	3	and	and	CCONJ
issue-2505	257	4	logistics	logistic	NOUN
issue-2505	257	5	:	:	PUNCT
issue-2505	257	6	conceptual	conceptual	ADJ
issue-2505	257	7	-	-	PUNCT
issue-2505	257	8	terminological	terminological	ADJ
issue-2505	257	9	dictionary	dictionary	NOUN
issue-2505	257	10	.	.	PUNCT
issue-2505	258	1	kyiv	kyiv	ADJ
issue-2505	258	2	:	:	PUNCT
issue-2505	258	3	"	"	PUNCT
issue-2505	258	4	center	center	NOUN
issue-2505	258	5	of	of	ADP
issue-2505	258	6	educational	educational	ADJ
issue-2505	258	7	literature	literature	NOUN
issue-2505	258	8	"	"	PUNCT
issue-2505	258	9	.	.	PUNCT
issue-2505	259	1	available	available	ADJ
issue-2505	259	2	at	at	ADP
issue-2505	259	3	:	:	PUNCT
issue-2505	259	4	http://surl.li/ypcoyo	http://surl.li/ypcoyo	PROPN
issue-2505	259	5	zn.ua	zn.ua	PROPN
issue-2505	259	6	.	.	PUNCT
issue-2505	260	1	(	(	PUNCT
issue-2505	260	2	2022	2022	NUM
issue-2505	260	3	)	)	PUNCT
issue-2505	260	4	.	.	PUNCT
issue-2505	261	1	in	in	ADP
issue-2505	261	2	germany	germany	PROPN
issue-2505	261	3	,	,	PUNCT
issue-2505	261	4	russians	russians	PROPN
issue-2505	261	5	are	be	AUX
issue-2505	261	6	being	be	AUX
issue-2505	261	7	prosecuted	prosecute	VERB
issue-2505	261	8	for	for	ADP
issue-2505	261	9	sanctions	sanction	NOUN
issue-2505	261	10	violations	violation	NOUN
issue-2505	261	11	when	when	SCONJ
issue-2505	261	12	processing	process	VERB
issue-2505	261	13	tax	tax	NOUN
issue-2505	261	14	-	-	PUNCT
issue-2505	261	15	free	free	ADJ
issue-2505	261	16	.	.	PUNCT
issue-2505	262	1	available	available	ADJ
issue-2505	262	2	at	at	ADP
issue-2505	262	3	:	:	PUNCT
issue-2505	262	4	https://zn.ua/ukr/ukraine/u-nimechchini-na-rosijan-zavodjat-spravi-pro-porushennja-sanktsijpri-oformlenni-tax-free.html	https://zn.ua/ukr/ukraine/u-nimechchini-na-rosijan-zavodjat-spravi-pro-porushennja-sanktsijpri-oformlenni-tax-free.html	NUM
issue-2505	262	5	barabash	barabash	NOUN
issue-2505	262	6	,	,	PUNCT
issue-2505	262	7	l.	l.	PROPN
issue-2505	262	8	(	(	PUNCT
issue-2505	262	9	2021	2021	NUM
issue-2505	262	10	)	)	PUNCT
issue-2505	262	11	.	.	PUNCT
issue-2505	263	1	current	current	ADJ
issue-2505	263	2	markers	marker	NOUN
issue-2505	263	3	of	of	ADP
issue-2505	263	4	tax	tax	NOUN
issue-2505	263	5	system	system	NOUN
issue-2505	263	6	harmonisation	harmonisation	NOUN
issue-2505	263	7	in	in	ADP
issue-2505	263	8	the	the	DET
issue-2505	263	9	context	context	NOUN
issue-2505	263	10	of	of	ADP
issue-2505	263	11	economic	economic	ADJ
issue-2505	263	12	crisis	crisis	NOUN
issue-2505	263	13	.	.	PUNCT
issue-2505	264	1	transformation	transformation	NOUN
issue-2505	264	2	of	of	ADP
issue-2505	264	3	the	the	DET
issue-2505	264	4	fiscal	fiscal	ADJ
issue-2505	264	5	policy	policy	NOUN
issue-2505	264	6	of	of	ADP
issue-2505	264	7	ukraine	ukraine	NOUN
issue-2505	264	8	in	in	ADP
issue-2505	264	9	the	the	DET
issue-2505	264	10	context	context	NOUN
issue-2505	264	11	of	of	ADP
issue-2505	264	12	the	the	DET
issue-2505	264	13	manifestation	manifestation	NOUN
issue-2505	264	14	of	of	ADP
issue-2505	264	15	crisis	crisis	NOUN
issue-2505	264	16	phenomena	phenomenon	NOUN
issue-2505	264	17	in	in	ADP
issue-2505	264	18	the	the	DET
issue-2505	264	19	economy	economy	NOUN
issue-2505	264	20	.	.	PUNCT
issue-2505	265	1	available	available	ADJ
issue-2505	265	2	at	at	ADP
issue-2505	265	3	:	:	PUNCT
issue-2505	265	4	http://chtei-knteu.cv.ua/ua/content/download/subsection/nayka/konf_20_05_2021.pdf	http://chtei-knteu.cv.ua/ua/content/download/subsection/nayka/konf_20_05_2021.pdf	PROPN
issue-2505	265	5	jakobsson	jakobsson	PROPN
issue-2505	265	6	,	,	PUNCT
issue-2505	265	7	a.	a.	PROPN
issue-2505	265	8	r.	r.	PROPN
issue-2505	265	9	e.	e.	PROPN
issue-2505	265	10	,	,	PUNCT
issue-2505	265	11	stepanenko	stepanenko	PROPN
issue-2505	265	12	,	,	PUNCT
issue-2505	265	13	o.	o.	PROPN
issue-2505	265	14	r.	r.	PROPN
issue-2505	265	15	,	,	PUNCT
issue-2505	265	16	&	&	CCONJ
issue-2505	265	17	verovkin	verovkin	PROPN
issue-2505	265	18	,	,	PUNCT
issue-2505	265	19	v.	v.	ADP
issue-2505	265	20	v.	v.	CCONJ
issue-2505	265	21	(	(	PUNCT
issue-2505	265	22	2021	2021	NUM
issue-2505	265	23	)	)	PUNCT
issue-2505	265	24	.	.	PUNCT
issue-2505	266	1	english	english	ADJ
issue-2505	266	2	-	-	PUNCT
issue-2505	266	3	ukrainian	ukrainian	ADJ
issue-2505	266	4	lexicon	lexicon	NOUN
issue-2505	266	5	of	of	ADP
issue-2505	266	6	international	international	ADJ
issue-2505	266	7	tax	tax	NOUN
issue-2505	266	8	terms	term	NOUN
issue-2505	266	9	.	.	PUNCT
issue-2505	267	1	warsaw	warsaw	PROPN
issue-2505	267	2	:	:	PUNCT
issue-2505	267	3	global	global	ADJ
issue-2505	267	4	.	.	PUNCT
issue-2505	267	5	available	available	ADJ
issue-2505	267	6	at	at	ADP
issue-2505	267	7	:	:	PUNCT
issue-2505	267	8	https://enpuir.npu.edu.ua/bitstream/handle/123456789/33409/jakobsson	https://enpuir.npu.edu.ua/bitstream/handle/123456789/33409/jakobsson	PROPN
issue-2505	267	9	.	.	PUNCT
issue-2505	268	1	pdf?sequence=1	pdf?sequence=1	PROPN
issue-2505	268	2	saha	saha	PROPN
issue-2505	268	3	,	,	PUNCT
issue-2505	268	4	d.	d.	PROPN
issue-2505	268	5	,	,	PUNCT
issue-2505	268	6	&	&	CCONJ
issue-2505	268	7	betliy	betliy	PROPN
issue-2505	268	8	,	,	PUNCT
issue-2505	268	9	o.	o.	INTJ
issue-2505	268	10	(	(	PUNCT
issue-2505	268	11	2017	2017	NUM
issue-2505	268	12	)	)	PUNCT
issue-2505	268	13	.	.	PUNCT
issue-2505	269	1	taxation	taxation	NOUN
issue-2505	269	2	of	of	ADP
issue-2505	269	3	distributed	distribute	VERB
issue-2505	269	4	profits	profit	NOUN
issue-2505	269	5	:	:	PUNCT
issue-2505	269	6	international	international	ADJ
issue-2505	269	7	experience	experience	NOUN
issue-2505	269	8	.	.	PUNCT
issue-2505	270	1	german	german	ADJ
issue-2505	270	2	advisory	advisory	ADJ
issue-2505	270	3	group	group	NOUN
issue-2505	270	4	ukraine	ukraine	PROPN
issue-2505	270	5	.	.	PUNCT
issue-2505	271	1	available	available	ADJ
issue-2505	271	2	at	at	ADP
issue-2505	271	3	:	:	PUNCT
issue-2505	271	4	http://www.beratergruppe-ukraine.de/wordpress/wp-content/uploads/2017/05/	http://www.beratergruppe-ukraine.de/wordpress/wp-content/uploads/2017/05/	PROPN
issue-2505	271	5	pb_03_2017_en.pdf	pb_03_2017_en.pdf	PROPN
issue-2505	271	6	european	european	PROPN
issue-2505	271	7	commission	commission	PROPN
issue-2505	271	8	(	(	PUNCT
issue-2505	271	9	2024	2024	NUM
issue-2505	271	10	)	)	PUNCT
issue-2505	271	11	.	.	PUNCT
issue-2505	272	1	guide	guide	VERB
issue-2505	272	2	to	to	PART
issue-2505	272	3	vat	vat	VERB
issue-2505	272	4	refund	refund	NOUN
issue-2505	272	5	for	for	ADP
issue-2505	272	6	visitors	visitor	NOUN
issue-2505	272	7	to	to	ADP
issue-2505	272	8	the	the	DET
issue-2505	272	9	eu	eu	PROPN
issue-2505	272	10	.	.	PROPN
issue-2505	272	11	available	available	ADJ
issue-2505	272	12	at	at	ADP
issue-2505	272	13	:	:	PUNCT
issue-2505	272	14	https://taxation-customs.ec.europa.eu/guide-vat-refund-visitors-eu_en	https://taxation-customs.ec.europa.eu/guide-vat-refund-visitors-eu_en	PROPN
issue-2505	272	15	gaverdovsky	gaverdovsky	PROPN
issue-2505	272	16	,	,	PUNCT
issue-2505	272	17	a.	a.	NOUN
issue-2505	272	18	(	(	PUNCT
issue-2505	272	19	2023	2023	NUM
issue-2505	272	20	)	)	PUNCT
issue-2505	272	21	.	.	PUNCT
issue-2505	273	1	global	global	ADJ
issue-2505	273	2	experience	experience	NOUN
issue-2505	273	3	and	and	CCONJ
issue-2505	273	4	best	good	ADJ
issue-2505	273	5	practices	practice	NOUN
issue-2505	273	6	in	in	ADP
issue-2505	273	7	reducing	reduce	VERB
issue-2505	273	8	the	the	DET
issue-2505	273	9	tax	tax	NOUN
issue-2505	273	10	gap	gap	NOUN
issue-2505	273	11	.	.	PUNCT
issue-2505	274	1	digital	digital	ADJ
issue-2505	274	2	tax	tax	NOUN
issue-2505	274	3	technologies	technology	NOUN
issue-2505	274	4	.	.	PUNCT
issue-2505	275	1	available	available	ADJ
issue-2505	275	2	at	at	ADP
issue-2505	275	3	:	:	PUNCT
issue-2505	275	4	https://www.linkedin.com/pulse/global-experience-best-practices-reducing-tax/	https://www.linkedin.com/pulse/global-experience-best-practices-reducing-tax/	PROPN
issue-2505	275	5	citizens	citizen	NOUN
issue-2505	275	6	information	information	NOUN
issue-2505	275	7	(	(	PUNCT
issue-2505	275	8	2024	2024	NUM
issue-2505	275	9	)	)	PUNCT
issue-2505	275	10	.	.	PUNCT
issue-2505	276	1	tax	tax	NOUN
issue-2505	276	2	-	-	PUNCT
issue-2505	276	3	free	free	ADJ
issue-2505	276	4	purchases	purchase	NOUN
issue-2505	276	5	for	for	ADP
issue-2505	276	6	non	non	ADJ
issue-2505	276	7	-	-	ADJ
issue-2505	276	8	eu	eu	ADJ
issue-2505	276	9	travellers	traveller	NOUN
issue-2505	276	10	.	.	PUNCT
issue-2505	277	1	available	available	ADJ
issue-2505	277	2	at	at	ADP
issue-2505	277	3	:	:	PUNCT
issue-2505	277	4	https://www.citizensinformation.ie/en/travel-and-recreation/travel-to-ireland/tax-free-purchases-for-non-eutravellers/	https://www.citizensinformation.ie/en/travel-and-recreation/travel-to-ireland/tax-free-purchases-for-non-eutravellers/	ADJ
issue-2505	277	5	planet	planet	NOUN
issue-2505	277	6	(	(	PUNCT
issue-2505	277	7	2024a	2024a	NUM
issue-2505	277	8	)	)	PUNCT
issue-2505	277	9	.	.	PUNCT
issue-2505	278	1	guide	guide	VERB
issue-2505	278	2	to	to	AUX
issue-2505	278	3	tax	tax	VERB
issue-2505	278	4	free	free	ADJ
issue-2505	278	5	shopping	shopping	NOUN
issue-2505	278	6	in	in	ADP
issue-2505	278	7	malta	malta	PROPN
issue-2505	278	8	.	.	PUNCT
issue-2505	279	1	available	available	ADJ
issue-2505	279	2	at	at	ADP
issue-2505	279	3	:	:	PUNCT
issue-2505	279	4	https://www.planetpayment.com/countries/	https://www.planetpayment.com/countries/	PROPN
issue-2505	279	5	malta	malta	PROPN
issue-2505	279	6	office	office	PROPN
issue-2505	279	7	of	of	ADP
issue-2505	279	8	commissioner	commissioner	NOUN
issue-2505	279	9	for	for	ADP
issue-2505	279	10	revenue	revenue	NOUN
issue-2505	279	11	(	(	PUNCT
issue-2505	279	12	2022	2022	NUM
issue-2505	279	13	)	)	PUNCT
issue-2505	279	14	.	.	PUNCT
issue-2505	280	1	vat	vat	NOUN
issue-2505	280	2	refunds	refund	NOUN
issue-2505	280	3	to	to	ADP
issue-2505	280	4	non	non	NOUN
issue-2505	280	5	-	-	NOUN
issue-2505	280	6	residents	resident	NOUN
issue-2505	280	7	.	.	PUNCT
issue-2505	281	1	available	available	ADJ
issue-2505	281	2	at	at	ADP
issue-2505	281	3	:	:	PUNCT
issue-2505	281	4	https://cfr.gov.mt/en/	https://cfr.gov.mt/en/	PUNCT
issue-2505	281	5	vat	vat	NOUN
issue-2505	281	6	/	/	SYM
issue-2505	281	7	guidelines_to_certain_vat_procedures	guidelines_to_certain_vat_procedure	NOUN
issue-2505	281	8	/	/	SYM
issue-2505	281	9	documents	document	NOUN
issue-2505	281	10	/	/	SYM
issue-2505	281	11	guidelines%20-%20refunds%20to%20non	guidelines%20-%20refunds%20to%20non	NOUN
issue-2505	281	12	-	-	PUNCT
issue-2505	281	13	eu%20	eu%20	PROPN
issue-2505	281	14	travelers%20(final%20-%20cfr%20approved).pdf	travelers%20(final%20-%20cfr%20approved).pdf	PROPN
issue-2505	281	15	planet	planet	NOUN
issue-2505	281	16	(	(	PUNCT
issue-2505	281	17	2024b	2024b	NUM
issue-2505	281	18	)	)	PUNCT
issue-2505	281	19	.	.	PUNCT
issue-2505	282	1	guide	guide	VERB
issue-2505	282	2	to	to	AUX
issue-2505	282	3	tax	tax	VERB
issue-2505	282	4	free	free	ADJ
issue-2505	282	5	shopping	shopping	NOUN
issue-2505	282	6	in	in	ADP
issue-2505	282	7	poland	poland	PROPN
issue-2505	282	8	.	.	PUNCT
issue-2505	283	1	available	available	ADJ
issue-2505	283	2	at	at	ADP
issue-2505	283	3	:	:	PUNCT
issue-2505	283	4	https://www.planetpayment.com/countries/	https://www.planetpayment.com/countries/	PROPN
issue-2505	283	5	poland	poland	PROPN
issue-2505	283	6	gide	gide	NOUN
issue-2505	283	7	(	(	PUNCT
issue-2505	283	8	2023	2023	NUM
issue-2505	283	9	)	)	PUNCT
issue-2505	283	10	.	.	PUNCT
issue-2505	284	1	polish	polish	PROPN
issue-2505	284	2	update	update	NOUN
issue-2505	284	3	:	:	PUNCT
issue-2505	284	4	russia	russia	PROPN
issue-2505	284	5	sanctions	sanction	NOUN
issue-2505	284	6	.	.	PUNCT
issue-2505	285	1	available	available	ADJ
issue-2505	285	2	at	at	ADP
issue-2505	285	3	:	:	PUNCT
issue-2505	285	4	https://www.gide.com/communications/0-2023/	https://www.gide.com/communications/0-2023/	PROPN
issue-2505	285	5	gide_clientalert_war_sanctions_russia-ukraine_15_may_2023_clean.pdf	gide_clientalert_war_sanctions_russia-ukraine_15_may_2023_clean.pdf	PROPN
issue-2505	285	6	n26	n26	PROPN
issue-2505	285	7	(	(	PUNCT
issue-2505	285	8	2023	2023	NUM
issue-2505	285	9	)	)	PUNCT
issue-2505	285	10	.	.	PUNCT
issue-2505	286	1	how	how	SCONJ
issue-2505	286	2	to	to	PART
issue-2505	286	3	benefit	benefit	VERB
issue-2505	286	4	from	from	ADP
issue-2505	286	5	tax	tax	NOUN
issue-2505	286	6	-	-	PUNCT
issue-2505	286	7	free	free	ADJ
issue-2505	286	8	allowances	allowance	NOUN
issue-2505	286	9	in	in	ADP
issue-2505	286	10	germany	germany	PROPN
issue-2505	286	11	.	.	PUNCT
issue-2505	287	1	available	available	ADJ
issue-2505	287	2	at	at	ADP
issue-2505	287	3	:	:	PUNCT
issue-2505	287	4	https://n26.com/en-de/blog/	https://n26.com/en-de/blog/	ADJ
issue-2505	287	5	tax	tax	NOUN
issue-2505	287	6	-	-	PUNCT
issue-2505	287	7	free	free	ADJ
issue-2505	287	8	-	-	PUNCT
issue-2505	287	9	allowances	allowance	NOUN
issue-2505	287	10	-	-	PUNCT
issue-2505	287	11	in	in	ADP
issue-2505	287	12	-	-	PUNCT
issue-2505	287	13	germany	germany	NOUN
issue-2505	287	14	white&case	white&case	PROPN
issue-2505	287	15	(	(	PUNCT
issue-2505	287	16	2023	2023	NUM
issue-2505	287	17	)	)	PUNCT
issue-2505	287	18	.	.	PUNCT
issue-2505	288	1	russia	russia	PROPN
issue-2505	288	2	and	and	CCONJ
issue-2505	288	3	tax	tax	NOUN
issue-2505	288	4	"	"	PUNCT
issue-2505	288	5	black	black	ADJ
issue-2505	288	6	-	-	PUNCT
issue-2505	288	7	lists	list	NOUN
issue-2505	288	8	"	"	PUNCT
issue-2505	288	9	.	.	PUNCT
issue-2505	288	10	available	available	ADJ
issue-2505	288	11	at	at	ADP
issue-2505	288	12	:	:	PUNCT
issue-2505	288	13	https://www.whitecase.com/insight-alert/russiaand-tax-black-lists	https://www.whitecase.com/insight-alert/russiaand-tax-black-list	NOUN
issue-2505	288	14	chyrkova	chyrkova	PROPN
issue-2505	288	15	,	,	PUNCT
issue-2505	288	16	y.	y.	PROPN
issue-2505	288	17	,	,	PUNCT
issue-2505	288	18	&	&	CCONJ
issue-2505	288	19	zuzak	zuzak	PROPN
issue-2505	288	20	,	,	PUNCT
issue-2505	288	21	o.	o.	PROPN
issue-2505	288	22	(	(	PUNCT
issue-2505	288	23	2022	2022	NUM
issue-2505	288	24	)	)	PUNCT
issue-2505	288	25	.	.	PUNCT
issue-2505	289	1	features	feature	NOUN
issue-2505	289	2	of	of	ADP
issue-2505	289	3	the	the	DET
issue-2505	289	4	functioning	functioning	NOUN
issue-2505	289	5	of	of	ADP
issue-2505	289	6	duty	duty	NOUN
issue-2505	289	7	free	free	ADJ
issue-2505	289	8	and	and	CCONJ
issue-2505	289	9	tax	tax	NOUN
issue-2505	289	10	free	free	ADJ
issue-2505	289	11	areas	area	NOUN
issue-2505	289	12	in	in	ADP
issue-2505	289	13	ukraine	ukraine	NOUN
issue-2505	289	14	and	and	CCONJ
issue-2505	289	15	the	the	DET
issue-2505	289	16	european	european	PROPN
issue-2505	289	17	union	union	PROPN
issue-2505	289	18	.	.	PUNCT
issue-2505	290	1	economics	economic	NOUN
issue-2505	290	2	.	.	PUNCT
issue-2505	291	1	finances	finance	NOUN
issue-2505	291	2	.	.	PUNCT
issue-2505	292	1	law	law	NOUN
issue-2505	292	2	,	,	PUNCT
issue-2505	292	3	vol	vol	NOUN
issue-2505	292	4	.	.	PROPN
issue-2505	292	5	9	9	NUM
issue-2505	292	6	,	,	PUNCT
issue-2505	292	7	p.	p.	NOUN
issue-2505	292	8	25–30	25–30	NUM
issue-2505	292	9	.	.	PUNCT
issue-2505	292	10	available	available	ADJ
issue-2505	292	11	at	at	ADP
issue-2505	292	12	:	:	PUNCT
issue-2505	292	13	https://www.researchgate.net/	https://www.researchgate.net/	NOUN
issue-2505	293	1	publication/366388367_features_of_the_functioning_of_duty_free_and_tax_free_areas_in_ukraine_and	publication/366388367_features_of_the_functioning_of_duty_free_and_tax_free_areas_in_ukraine_and	X
issue-2505	293	2	_	_	PUNCT
issue-2505	293	3	the_european_union	the_european_union	NOUN
issue-2505	293	4	received	receive	VERB
issue-2505	293	5	on	on	ADP
issue-2505	293	6	:	:	PUNCT
issue-2505	293	7	24th	24th	NOUN
issue-2505	293	8	of	of	ADP
issue-2505	293	9	june	june	PROPN
issue-2505	293	10	,	,	PUNCT
issue-2505	293	11	2024	2024	NUM
issue-2505	293	12	accepted	accept	VERB
issue-2505	293	13	on	on	ADP
issue-2505	293	14	:	:	PUNCT
issue-2505	293	15	27th	27th	NOUN
issue-2505	293	16	of	of	ADP
issue-2505	293	17	august	august	PROPN
issue-2505	293	18	,	,	PUNCT
issue-2505	293	19	2024	2024	NUM
issue-2505	293	20	published	publish	VERB
issue-2505	293	21	on	on	ADP
issue-2505	293	22	:	:	PUNCT
issue-2505	293	23	20th	20th	NOUN
issue-2505	293	24	of	of	ADP
issue-2505	293	25	september	september	PROPN
issue-2505	293	26	,	,	PUNCT
issue-2505	293	27	2024	2024	NUM