id	sid	tid	token	lemma	pos
issue-2649	1	1	baltic	baltic	PROPN
issue-2649	1	2	journal	journal	PROPN
issue-2649	1	3	of	of	ADP
issue-2649	1	4	economic	economic	ADJ
issue-2649	1	5	studies	study	NOUN
issue-2649	1	6	266	266	NUM
issue-2649	1	7	vol	vol	NOUN
issue-2649	1	8	.	.	PUNCT
issue-2649	2	1	10	10	NUM
issue-2649	2	2	no	no	NOUN
issue-2649	2	3	.	.	NOUN
issue-2649	2	4	5	5	NUM
issue-2649	2	5	,	,	PUNCT
issue-2649	2	6	2024	2024	NUM
issue-2649	2	7	this	this	PRON
issue-2649	2	8	is	be	AUX
issue-2649	2	9	an	an	DET
issue-2649	2	10	open	open	ADJ
issue-2649	2	11	access	access	NOUN
issue-2649	2	12	article	article	NOUN
issue-2649	2	13	,	,	PUNCT
issue-2649	2	14	distributed	distribute	VERB
issue-2649	2	15	under	under	ADP
issue-2649	2	16	the	the	DET
issue-2649	2	17	terms	term	NOUN
issue-2649	2	18	of	of	ADP
issue-2649	2	19	the	the	DET
issue-2649	2	20	creative	creative	ADJ
issue-2649	2	21	commons	common	NOUN
issue-2649	2	22	attribution	attribution	NOUN
issue-2649	2	23	cc	cc	VERB
issue-2649	2	24	by	by	ADP
issue-2649	2	25	4.0	4.0	NUM
issue-2649	2	26	1	1	NUM
issue-2649	2	27	classic	classic	ADJ
issue-2649	2	28	private	private	ADJ
issue-2649	2	29	university	university	NOUN
issue-2649	2	30	,	,	PUNCT
issue-2649	2	31	ukraine	ukraine	NOUN
issue-2649	2	32	(	(	PUNCT
issue-2649	2	33	corresponding	correspond	VERB
issue-2649	2	34	author	author	NOUN
issue-2649	2	35	)	)	PUNCT
issue-2649	2	36	e	e	NOUN
issue-2649	2	37	-	-	NOUN
issue-2649	2	38	mail	mail	NOUN
issue-2649	2	39	:	:	PUNCT
issue-2649	2	40	pokataeva.olga1978@gmail.com	pokataeva.olga1978@gmail.com	NUM
issue-2649	2	41	orcid	orcid	NOUN
issue-2649	2	42	:	:	PUNCT
issue-2649	2	43	https://orcid.org/0000-0003-3897-6845	https://orcid.org/0000-0003-3897-6845	NOUN
issue-2649	2	44	2	2	NUM
issue-2649	2	45	classic	classic	ADJ
issue-2649	2	46	private	private	ADJ
issue-2649	2	47	university	university	NOUN
issue-2649	2	48	,	,	PUNCT
issue-2649	2	49	ukraine	ukraine	NOUN
issue-2649	2	50	e	e	NOUN
issue-2649	2	51	-	-	NOUN
issue-2649	2	52	mail	mail	NOUN
issue-2649	2	53	:	:	PUNCT
issue-2649	2	54	anastasiiahodus@gmail.com	anastasiiahodus@gmail.com	X
issue-2649	3	1	orcid	orcid	NOUN
issue-2649	3	2	:	:	PUNCT
issue-2649	3	3	https://orcid.org/0009-0005-6019-8391	https://orcid.org/0009-0005-6019-8391	PROPN
issue-2649	3	4	web	web	NOUN
issue-2649	3	5	of	of	ADP
issue-2649	3	6	science	science	NOUN
issue-2649	3	7	researcherid	researcherid	NOUN
issue-2649	3	8	:	:	PUNCT
issue-2649	3	9	lru-4850	lru-4850	X
issue-2649	3	10	-	-	PUNCT
issue-2649	3	11	2024	2024	NUM
issue-2649	3	12	doi	doi	NOUN
issue-2649	3	13	:	:	PUNCT
issue-2649	3	14	https://doi.org/10.30525/2256-0742/2024-10-5-266-272	https://doi.org/10.30525/2256-0742/2024-10-5-266-272	PROPN
issue-2649	3	15	tax	tax	NOUN
issue-2649	3	16	compliance	compliance	NOUN
issue-2649	3	17	risk	risk	NOUN
issue-2649	3	18	as	as	ADP
issue-2649	3	19	an	an	DET
issue-2649	3	20	element	element	NOUN
issue-2649	3	21	of	of	ADP
issue-2649	3	22	the	the	DET
issue-2649	3	23	tax	tax	NOUN
issue-2649	3	24	risk	risk	NOUN
issue-2649	3	25	management	management	NOUN
issue-2649	3	26	concept	concept	NOUN
issue-2649	3	27	in	in	ADP
issue-2649	3	28	an	an	DET
issue-2649	3	29	enterprise	enterprise	NOUN
issue-2649	3	30	olha	olha	NOUN
issue-2649	3	31	mashchenko1	mashchenko1	NOUN
issue-2649	3	32	,	,	PUNCT
issue-2649	3	33	anastasiia	anastasiia	PROPN
issue-2649	3	34	khodus2	khodus2	PROPN
issue-2649	3	35	abstract	abstract	PROPN
issue-2649	3	36	.	.	PUNCT
issue-2649	4	1	research	research	NOUN
issue-2649	4	2	subject	subject	NOUN
issue-2649	4	3	.	.	PUNCT
issue-2649	5	1	compliance	compliance	NOUN
issue-2649	5	2	risk	risk	NOUN
issue-2649	5	3	in	in	ADP
issue-2649	5	4	the	the	DET
issue-2649	5	5	tax	tax	NOUN
issue-2649	5	6	sphere	sphere	NOUN
issue-2649	5	7	,	,	PUNCT
issue-2649	5	8	which	which	PRON
issue-2649	5	9	is	be	AUX
issue-2649	5	10	relevant	relevant	ADJ
issue-2649	5	11	today	today	NOUN
issue-2649	5	12	and	and	CCONJ
issue-2649	5	13	provides	provide	VERB
issue-2649	5	14	for	for	ADP
issue-2649	5	15	a	a	DET
issue-2649	5	16	constant	constant	ADJ
issue-2649	5	17	increase	increase	NOUN
issue-2649	5	18	in	in	ADP
issue-2649	5	19	the	the	DET
issue-2649	5	20	level	level	NOUN
issue-2649	5	21	of	of	ADP
issue-2649	5	22	voluntary	voluntary	ADJ
issue-2649	5	23	compliance	compliance	NOUN
issue-2649	5	24	by	by	ADP
issue-2649	5	25	taxpayers	taxpayer	NOUN
issue-2649	5	26	with	with	ADP
issue-2649	5	27	the	the	DET
issue-2649	5	28	requirements	requirement	NOUN
issue-2649	5	29	of	of	ADP
issue-2649	5	30	tax	tax	NOUN
issue-2649	5	31	legislation	legislation	NOUN
issue-2649	5	32	by	by	ADP
issue-2649	5	33	identifying	identify	VERB
issue-2649	5	34	and	and	CCONJ
issue-2649	5	35	prioritising	prioritise	VERB
issue-2649	5	36	the	the	DET
issue-2649	5	37	risks	risk	NOUN
issue-2649	5	38	of	of	ADP
issue-2649	5	39	loss	loss	NOUN
issue-2649	5	40	of	of	ADP
issue-2649	5	41	tax	tax	NOUN
issue-2649	5	42	revenues	revenue	NOUN
issue-2649	5	43	and	and	CCONJ
issue-2649	5	44	implementing	implement	VERB
issue-2649	5	45	measures	measure	NOUN
issue-2649	5	46	aimed	aim	VERB
issue-2649	5	47	at	at	ADP
issue-2649	5	48	minimising	minimise	VERB
issue-2649	5	49	tax	tax	NOUN
issue-2649	5	50	risks	risk	NOUN
issue-2649	5	51	.	.	PUNCT
issue-2649	6	1	the	the	DET
issue-2649	6	2	study	study	NOUN
issue-2649	6	3	is	be	AUX
issue-2649	6	4	based	base	VERB
issue-2649	6	5	on	on	ADP
issue-2649	6	6	changes	change	NOUN
issue-2649	6	7	in	in	ADP
issue-2649	6	8	tax	tax	NOUN
issue-2649	6	9	legislation	legislation	NOUN
issue-2649	6	10	,	,	PUNCT
issue-2649	6	11	the	the	DET
issue-2649	6	12	introduction	introduction	NOUN
issue-2649	6	13	of	of	ADP
issue-2649	6	14	a	a	DET
issue-2649	6	15	tax	tax	NOUN
issue-2649	6	16	risk	risk	NOUN
issue-2649	6	17	management	management	NOUN
issue-2649	6	18	system	system	NOUN
issue-2649	6	19	and	and	CCONJ
issue-2649	6	20	indicators	indicator	NOUN
issue-2649	6	21	of	of	ADP
issue-2649	6	22	tax	tax	NOUN
issue-2649	6	23	efficiency	efficiency	NOUN
issue-2649	6	24	of	of	ADP
issue-2649	6	25	business	business	NOUN
issue-2649	6	26	entities	entity	NOUN
issue-2649	6	27	at	at	ADP
issue-2649	6	28	the	the	DET
issue-2649	6	29	legislative	legislative	ADJ
issue-2649	6	30	level	level	NOUN
issue-2649	6	31	.	.	PUNCT
issue-2649	7	1	methodology	methodology	NOUN
issue-2649	7	2	.	.	PUNCT
issue-2649	8	1	determination	determination	NOUN
issue-2649	8	2	of	of	ADP
issue-2649	8	3	the	the	DET
issue-2649	8	4	theoretical	theoretical	ADJ
issue-2649	8	5	and	and	CCONJ
issue-2649	8	6	methodological	methodological	ADJ
issue-2649	8	7	foundations	foundation	NOUN
issue-2649	8	8	of	of	ADP
issue-2649	8	9	the	the	DET
issue-2649	8	10	tax	tax	NOUN
issue-2649	8	11	compliance	compliance	NOUN
issue-2649	8	12	risk	risk	NOUN
issue-2649	8	13	management	management	NOUN
issue-2649	8	14	system	system	NOUN
issue-2649	8	15	in	in	ADP
issue-2649	8	16	the	the	DET
issue-2649	8	17	activities	activity	NOUN
issue-2649	8	18	of	of	ADP
issue-2649	8	19	enterprises	enterprise	NOUN
issue-2649	8	20	together	together	ADV
issue-2649	8	21	with	with	ADP
issue-2649	8	22	innovations	innovation	NOUN
issue-2649	8	23	in	in	ADP
issue-2649	8	24	the	the	DET
issue-2649	8	25	relevant	relevant	ADJ
issue-2649	8	26	legislative	legislative	ADJ
issue-2649	8	27	framework	framework	NOUN
issue-2649	8	28	.	.	PUNCT
issue-2649	9	1	identification	identification	NOUN
issue-2649	9	2	of	of	ADP
issue-2649	9	3	the	the	DET
issue-2649	9	4	main	main	ADJ
issue-2649	9	5	risks	risk	NOUN
issue-2649	9	6	,	,	PUNCT
issue-2649	9	7	principles	principle	NOUN
issue-2649	9	8	,	,	PUNCT
issue-2649	9	9	segments	segment	NOUN
issue-2649	9	10	of	of	ADP
issue-2649	9	11	the	the	DET
issue-2649	9	12	tax	tax	NOUN
issue-2649	9	13	compliance	compliance	NOUN
issue-2649	9	14	risk	risk	NOUN
issue-2649	9	15	management	management	NOUN
issue-2649	9	16	system	system	NOUN
issue-2649	9	17	.	.	PUNCT
issue-2649	10	1	study	study	NOUN
issue-2649	10	2	of	of	ADP
issue-2649	10	3	compliance	compliance	NOUN
issue-2649	10	4	risk	risk	NOUN
issue-2649	10	5	indicators	indicator	NOUN
issue-2649	10	6	as	as	ADP
issue-2649	10	7	one	one	NUM
issue-2649	10	8	of	of	ADP
issue-2649	10	9	the	the	DET
issue-2649	10	10	elements	element	NOUN
issue-2649	10	11	of	of	ADP
issue-2649	10	12	improving	improve	VERB
issue-2649	10	13	the	the	DET
issue-2649	10	14	efficiency	efficiency	NOUN
issue-2649	10	15	of	of	ADP
issue-2649	10	16	tax	tax	NOUN
issue-2649	10	17	risk	risk	NOUN
issue-2649	10	18	management	management	NOUN
issue-2649	10	19	at	at	ADP
issue-2649	10	20	the	the	DET
issue-2649	10	21	enterprise	enterprise	NOUN
issue-2649	10	22	.	.	PUNCT
issue-2649	11	1	the	the	DET
issue-2649	11	2	purpose	purpose	NOUN
issue-2649	11	3	of	of	ADP
issue-2649	11	4	the	the	DET
issue-2649	11	5	study	study	NOUN
issue-2649	11	6	is	be	AUX
issue-2649	11	7	to	to	PART
issue-2649	11	8	confirm	confirm	VERB
issue-2649	11	9	the	the	DET
issue-2649	11	10	need	need	NOUN
issue-2649	11	11	to	to	PART
issue-2649	11	12	apply	apply	VERB
issue-2649	11	13	a	a	DET
issue-2649	11	14	tax	tax	NOUN
issue-2649	11	15	compliance	compliance	NOUN
issue-2649	11	16	risk	risk	NOUN
issue-2649	11	17	management	management	NOUN
issue-2649	11	18	system	system	NOUN
issue-2649	11	19	in	in	ADP
issue-2649	11	20	the	the	DET
issue-2649	11	21	activities	activity	NOUN
issue-2649	11	22	of	of	ADP
issue-2649	11	23	business	business	NOUN
issue-2649	11	24	entities	entity	NOUN
issue-2649	11	25	in	in	ADP
issue-2649	11	26	the	the	DET
issue-2649	11	27	context	context	NOUN
issue-2649	11	28	of	of	ADP
issue-2649	11	29	integration	integration	NOUN
issue-2649	11	30	of	of	ADP
issue-2649	11	31	domestic	domestic	ADJ
issue-2649	11	32	legislation	legislation	NOUN
issue-2649	11	33	and	and	CCONJ
issue-2649	11	34	the	the	DET
issue-2649	11	35	modern	modern	ADJ
issue-2649	11	36	economy	economy	NOUN
issue-2649	11	37	in	in	ADP
issue-2649	11	38	accordance	accordance	NOUN
issue-2649	11	39	with	with	ADP
issue-2649	11	40	international	international	ADJ
issue-2649	11	41	standards	standard	NOUN
issue-2649	11	42	.	.	PUNCT
issue-2649	12	1	determine	determine	VERB
issue-2649	12	2	the	the	DET
issue-2649	12	3	principles	principle	NOUN
issue-2649	12	4	,	,	PUNCT
issue-2649	12	5	segments	segment	NOUN
issue-2649	12	6	and	and	CCONJ
issue-2649	12	7	criteria	criterion	NOUN
issue-2649	12	8	of	of	ADP
issue-2649	12	9	compliance	compliance	NOUN
issue-2649	12	10	risk	risk	NOUN
issue-2649	12	11	introduced	introduce	VERB
issue-2649	12	12	by	by	ADP
issue-2649	12	13	the	the	DET
issue-2649	12	14	legislation	legislation	NOUN
issue-2649	12	15	.	.	PUNCT
issue-2649	13	1	determine	determine	VERB
issue-2649	13	2	the	the	DET
issue-2649	13	3	tax	tax	NOUN
issue-2649	13	4	compliance	compliance	NOUN
issue-2649	13	5	risk	risk	NOUN
issue-2649	13	6	indicators	indicator	NOUN
issue-2649	13	7	in	in	ADP
issue-2649	13	8	accordance	accordance	NOUN
issue-2649	13	9	with	with	ADP
issue-2649	13	10	the	the	DET
issue-2649	13	11	industry	industry	NOUN
issue-2649	13	12	and	and	CCONJ
issue-2649	13	13	class	class	NOUN
issue-2649	13	14	of	of	ADP
issue-2649	13	15	business	business	NOUN
issue-2649	13	16	activity	activity	NOUN
issue-2649	13	17	to	to	PART
issue-2649	13	18	ensure	ensure	VERB
issue-2649	13	19	the	the	DET
issue-2649	13	20	appropriate	appropriate	ADJ
issue-2649	13	21	level	level	NOUN
issue-2649	13	22	,	,	PUNCT
issue-2649	13	23	which	which	PRON
issue-2649	13	24	further	far	ADV
issue-2649	13	25	ensures	ensure	VERB
issue-2649	13	26	a	a	DET
issue-2649	13	27	reduction	reduction	NOUN
issue-2649	13	28	in	in	ADP
issue-2649	13	29	the	the	DET
issue-2649	13	30	level	level	NOUN
issue-2649	13	31	of	of	ADP
issue-2649	13	32	tax	tax	NOUN
issue-2649	13	33	control	control	NOUN
issue-2649	13	34	over	over	ADP
issue-2649	13	35	the	the	DET
issue-2649	13	36	entity	entity	NOUN
issue-2649	13	37	's	's	PART
issue-2649	13	38	activities	activity	NOUN
issue-2649	13	39	.	.	PUNCT
issue-2649	14	1	conclusion	conclusion	NOUN
issue-2649	14	2	.	.	PUNCT
issue-2649	15	1	the	the	DET
issue-2649	15	2	paper	paper	NOUN
issue-2649	15	3	investigates	investigate	VERB
issue-2649	15	4	the	the	DET
issue-2649	15	5	interpretation	interpretation	NOUN
issue-2649	15	6	of	of	ADP
issue-2649	15	7	compliance	compliance	NOUN
issue-2649	15	8	risk	risk	NOUN
issue-2649	15	9	in	in	ADP
issue-2649	15	10	the	the	DET
issue-2649	15	11	tax	tax	NOUN
issue-2649	15	12	area	area	NOUN
issue-2649	15	13	as	as	ADP
issue-2649	15	14	a	a	DET
issue-2649	15	15	set	set	NOUN
issue-2649	15	16	of	of	ADP
issue-2649	15	17	measures	measure	NOUN
issue-2649	15	18	for	for	ADP
issue-2649	15	19	voluntary	voluntary	ADJ
issue-2649	15	20	compliance	compliance	NOUN
issue-2649	15	21	with	with	ADP
issue-2649	15	22	tax	tax	NOUN
issue-2649	15	23	legislation	legislation	NOUN
issue-2649	15	24	.	.	PUNCT
issue-2649	16	1	implementation	implementation	NOUN
issue-2649	16	2	of	of	ADP
issue-2649	16	3	a	a	DET
issue-2649	16	4	tax	tax	NOUN
issue-2649	16	5	risk	risk	NOUN
issue-2649	16	6	management	management	NOUN
issue-2649	16	7	system	system	NOUN
issue-2649	16	8	(	(	PUNCT
issue-2649	16	9	compliance	compliance	NOUN
issue-2649	16	10	risk	risk	NOUN
issue-2649	16	11	management	management	NOUN
issue-2649	16	12	)	)	PUNCT
issue-2649	16	13	will	will	AUX
issue-2649	16	14	ensure	ensure	VERB
issue-2649	16	15	consistency	consistency	NOUN
issue-2649	16	16	and	and	CCONJ
issue-2649	16	17	a	a	DET
issue-2649	16	18	unified	unified	ADJ
issue-2649	16	19	approach	approach	NOUN
issue-2649	16	20	to	to	ADP
issue-2649	16	21	managing	manage	VERB
issue-2649	16	22	tax	tax	NOUN
issue-2649	16	23	compliance	compliance	NOUN
issue-2649	16	24	risks	risk	NOUN
issue-2649	16	25	for	for	ADP
issue-2649	16	26	the	the	DET
issue-2649	16	27	state	state	NOUN
issue-2649	16	28	and	and	CCONJ
issue-2649	16	29	business	business	NOUN
issue-2649	16	30	entities	entity	NOUN
issue-2649	16	31	.	.	PUNCT
issue-2649	17	1	the	the	DET
issue-2649	17	2	main	main	ADJ
issue-2649	17	3	compliance	compliance	NOUN
issue-2649	17	4	risks	risk	NOUN
issue-2649	17	5	cover	cover	VERB
issue-2649	17	6	the	the	DET
issue-2649	17	7	processes	process	NOUN
issue-2649	17	8	from	from	ADP
issue-2649	17	9	state	state	NOUN
issue-2649	17	10	registration	registration	NOUN
issue-2649	17	11	of	of	ADP
issue-2649	17	12	business	business	NOUN
issue-2649	17	13	entities	entity	NOUN
issue-2649	17	14	to	to	ADP
issue-2649	17	15	the	the	DET
issue-2649	17	16	final	final	ADJ
issue-2649	17	17	result	result	NOUN
issue-2649	17	18	payment	payment	NOUN
issue-2649	17	19	of	of	ADP
issue-2649	17	20	taxes	taxis	NOUN
issue-2649	17	21	and	and	CCONJ
issue-2649	17	22	fees	fee	NOUN
issue-2649	17	23	to	to	ADP
issue-2649	17	24	the	the	DET
issue-2649	17	25	budgets	budget	NOUN
issue-2649	17	26	of	of	ADP
issue-2649	17	27	all	all	DET
issue-2649	17	28	levels	level	NOUN
issue-2649	17	29	,	,	PUNCT
issue-2649	17	30	which	which	PRON
issue-2649	17	31	covers	cover	VERB
issue-2649	17	32	the	the	DET
issue-2649	17	33	process	process	NOUN
issue-2649	17	34	of	of	ADP
issue-2649	17	35	administering	administer	VERB
issue-2649	17	36	taxes	taxis	NOUN
issue-2649	17	37	of	of	ADP
issue-2649	17	38	business	business	NOUN
issue-2649	17	39	entities	entity	NOUN
issue-2649	17	40	and	and	CCONJ
issue-2649	17	41	is	be	AUX
issue-2649	17	42	an	an	DET
issue-2649	17	43	integral	integral	ADJ
issue-2649	17	44	part	part	NOUN
issue-2649	17	45	of	of	ADP
issue-2649	17	46	business	business	NOUN
issue-2649	17	47	activities	activity	NOUN
issue-2649	17	48	.	.	PUNCT
issue-2649	18	1	the	the	DET
issue-2649	18	2	studied	study	VERB
issue-2649	18	3	legislative	legislative	ADJ
issue-2649	18	4	principles	principle	NOUN
issue-2649	18	5	of	of	ADP
issue-2649	18	6	compliance	compliance	NOUN
issue-2649	18	7	risk	risk	NOUN
issue-2649	18	8	based	base	VERB
issue-2649	18	9	on	on	ADP
issue-2649	18	10	international	international	ADJ
issue-2649	18	11	risk	risk	NOUN
issue-2649	18	12	management	management	NOUN
issue-2649	18	13	standards	standard	NOUN
issue-2649	18	14	provide	provide	VERB
issue-2649	18	15	for	for	ADP
issue-2649	18	16	a	a	DET
issue-2649	18	17	comprehensive	comprehensive	ADJ
issue-2649	18	18	,	,	PUNCT
issue-2649	18	19	flexible	flexible	ADJ
issue-2649	18	20	,	,	PUNCT
issue-2649	18	21	focused	focused	ADJ
issue-2649	18	22	and	and	CCONJ
issue-2649	18	23	integrated	integrated	ADJ
issue-2649	18	24	tax	tax	NOUN
issue-2649	18	25	risk	risk	NOUN
issue-2649	18	26	management	management	NOUN
issue-2649	18	27	system	system	NOUN
issue-2649	18	28	,	,	PUNCT
issue-2649	18	29	which	which	PRON
issue-2649	18	30	at	at	ADP
issue-2649	18	31	the	the	DET
issue-2649	18	32	same	same	ADJ
issue-2649	18	33	time	time	NOUN
issue-2649	18	34	is	be	AUX
issue-2649	18	35	easy	easy	ADJ
issue-2649	18	36	to	to	PART
issue-2649	18	37	adapt	adapt	VERB
issue-2649	18	38	to	to	ADP
issue-2649	18	39	the	the	DET
issue-2649	18	40	domestic	domestic	ADJ
issue-2649	18	41	economy	economy	NOUN
issue-2649	18	42	.	.	PUNCT
issue-2649	19	1	a	a	DET
issue-2649	19	2	new	new	ADJ
issue-2649	19	3	vector	vector	NOUN
issue-2649	19	4	in	in	ADP
issue-2649	19	5	the	the	DET
issue-2649	19	6	tax	tax	NOUN
issue-2649	19	7	risk	risk	NOUN
issue-2649	19	8	management	management	NOUN
issue-2649	19	9	system	system	NOUN
issue-2649	19	10	is	be	AUX
issue-2649	19	11	the	the	DET
issue-2649	19	12	use	use	NOUN
issue-2649	19	13	of	of	ADP
issue-2649	19	14	compliance	compliance	NOUN
issue-2649	19	15	risk	risk	NOUN
issue-2649	19	16	indicators	indicator	NOUN
issue-2649	19	17	in	in	ADP
issue-2649	19	18	the	the	DET
issue-2649	19	19	form	form	NOUN
issue-2649	19	20	of	of	ADP
issue-2649	19	21	indicators	indicator	NOUN
issue-2649	19	22	of	of	ADP
issue-2649	19	23	tax	tax	NOUN
issue-2649	19	24	efficiency	efficiency	NOUN
issue-2649	19	25	of	of	ADP
issue-2649	19	26	business	business	NOUN
issue-2649	19	27	entities	entity	NOUN
issue-2649	19	28	by	by	ADP
issue-2649	19	29	industry	industry	NOUN
issue-2649	19	30	and	and	CCONJ
issue-2649	19	31	class	class	NOUN
issue-2649	19	32	of	of	ADP
issue-2649	19	33	business	business	NOUN
issue-2649	19	34	,	,	PUNCT
issue-2649	19	35	which	which	PRON
issue-2649	19	36	will	will	AUX
issue-2649	19	37	become	become	VERB
issue-2649	19	38	the	the	DET
issue-2649	19	39	basis	basis	NOUN
issue-2649	19	40	of	of	ADP
issue-2649	19	41	a	a	DET
issue-2649	19	42	risk	risk	NOUN
issue-2649	19	43	-	-	PUNCT
issue-2649	19	44	oriented	orient	VERB
issue-2649	19	45	system	system	NOUN
issue-2649	19	46	in	in	ADP
issue-2649	19	47	the	the	DET
issue-2649	19	48	future	future	NOUN
issue-2649	19	49	.	.	PUNCT
issue-2649	20	1	business	business	NOUN
issue-2649	20	2	entities	entity	NOUN
issue-2649	20	3	,	,	PUNCT
issue-2649	20	4	in	in	ADP
issue-2649	20	5	turn	turn	NOUN
issue-2649	20	6	,	,	PUNCT
issue-2649	20	7	now	now	ADV
issue-2649	20	8	have	have	VERB
issue-2649	20	9	the	the	DET
issue-2649	20	10	opportunity	opportunity	NOUN
issue-2649	20	11	to	to	PART
issue-2649	20	12	analyse	analyse	VERB
issue-2649	20	13	these	these	DET
issue-2649	20	14	indicators	indicator	NOUN
issue-2649	20	15	to	to	PART
issue-2649	20	16	prevent	prevent	VERB
issue-2649	20	17	and	and	CCONJ
issue-2649	20	18	minimise	minimise	NOUN
issue-2649	20	19	tax	tax	NOUN
issue-2649	20	20	compliance	compliance	NOUN
issue-2649	20	21	risks	risk	NOUN
issue-2649	20	22	on	on	ADP
issue-2649	20	23	their	their	PRON
issue-2649	20	24	own	own	ADJ
issue-2649	20	25	using	use	VERB
issue-2649	20	26	open	open	ADJ
issue-2649	20	27	data	datum	NOUN
issue-2649	20	28	from	from	ADP
issue-2649	20	29	tax	tax	NOUN
issue-2649	20	30	authorities	authority	NOUN
issue-2649	20	31	.	.	PUNCT
issue-2649	21	1	the	the	DET
issue-2649	21	2	above	above	ADV
issue-2649	21	3	-	-	PUNCT
issue-2649	21	4	mentioned	mention	VERB
issue-2649	21	5	indicators	indicator	NOUN
issue-2649	21	6	and	and	CCONJ
issue-2649	21	7	principles	principle	NOUN
issue-2649	21	8	of	of	ADP
issue-2649	21	9	compliance	compliance	NOUN
issue-2649	21	10	risk	risk	NOUN
issue-2649	21	11	are	be	AUX
issue-2649	21	12	an	an	DET
issue-2649	21	13	integral	integral	ADJ
issue-2649	21	14	part	part	NOUN
issue-2649	21	15	of	of	ADP
issue-2649	21	16	the	the	DET
issue-2649	21	17	tax	tax	NOUN
issue-2649	21	18	risk	risk	NOUN
issue-2649	21	19	management	management	NOUN
issue-2649	21	20	system	system	NOUN
issue-2649	21	21	(	(	PUNCT
issue-2649	21	22	compliance	compliance	NOUN
issue-2649	21	23	risk	risk	NOUN
issue-2649	21	24	)	)	PUNCT
issue-2649	21	25	and	and	CCONJ
issue-2649	21	26	their	their	PRON
issue-2649	21	27	effectiveness	effectiveness	NOUN
issue-2649	21	28	depends	depend	VERB
issue-2649	21	29	on	on	ADP
issue-2649	21	30	their	their	PRON
issue-2649	21	31	comprehensive	comprehensive	ADJ
issue-2649	21	32	application	application	NOUN
issue-2649	21	33	in	in	ADP
issue-2649	21	34	the	the	DET
issue-2649	21	35	activities	activity	NOUN
issue-2649	21	36	of	of	ADP
issue-2649	21	37	business	business	NOUN
issue-2649	21	38	entities	entity	NOUN
issue-2649	21	39	and	and	CCONJ
issue-2649	21	40	open	open	ADJ
issue-2649	21	41	co	co	NOUN
issue-2649	21	42	-	-	NOUN
issue-2649	21	43	operation	operation	NOUN
issue-2649	21	44	with	with	ADP
issue-2649	21	45	the	the	DET
issue-2649	21	46	tax	tax	NOUN
issue-2649	21	47	authorities	authority	NOUN
issue-2649	21	48	.	.	PUNCT
issue-2649	22	1	keywords	keyword	NOUN
issue-2649	22	2	:	:	PUNCT
issue-2649	22	3	compliance	compliance	NOUN
issue-2649	22	4	risk	risk	NOUN
issue-2649	22	5	,	,	PUNCT
issue-2649	22	6	tax	tax	NOUN
issue-2649	22	7	risk	risk	NOUN
issue-2649	22	8	at	at	ADP
issue-2649	22	9	the	the	DET
issue-2649	22	10	enterprise	enterprise	NOUN
issue-2649	22	11	,	,	PUNCT
issue-2649	22	12	tax	tax	NOUN
issue-2649	22	13	compliance	compliance	NOUN
issue-2649	22	14	,	,	PUNCT
issue-2649	22	15	risk	risk	NOUN
issue-2649	22	16	management	management	NOUN
issue-2649	22	17	systems	system	NOUN
issue-2649	22	18	.	.	PUNCT
issue-2649	23	1	jel	jel	PROPN
issue-2649	23	2	classification	classification	NOUN
issue-2649	23	3	:	:	PUNCT
issue-2649	24	1	d8	d8	PROPN
issue-2649	24	2	,	,	PUNCT
issue-2649	24	3	g3	g3	NOUN
issue-2649	24	4	,	,	PUNCT
issue-2649	24	5	g32	g32	NOUN
issue-2649	24	6	1	1	NUM
issue-2649	24	7	.	.	PUNCT
issue-2649	25	1	introduction	introduction	NOUN
issue-2649	25	2	international	international	ADJ
issue-2649	25	3	risk	risk	NOUN
issue-2649	25	4	management	management	NOUN
issue-2649	25	5	principles	principle	NOUN
issue-2649	25	6	are	be	AUX
issue-2649	25	7	gradually	gradually	ADV
issue-2649	25	8	being	be	AUX
issue-2649	25	9	introduced	introduce	VERB
issue-2649	25	10	into	into	ADP
issue-2649	25	11	ukrainian	ukrainian	ADJ
issue-2649	25	12	tax	tax	NOUN
issue-2649	25	13	legislation	legislation	NOUN
issue-2649	25	14	.	.	PUNCT
issue-2649	26	1	the	the	DET
issue-2649	26	2	introduction	introduction	NOUN
issue-2649	26	3	of	of	ADP
issue-2649	26	4	tax	tax	NOUN
issue-2649	26	5	compliance	compliance	NOUN
issue-2649	26	6	risk	risk	NOUN
issue-2649	26	7	into	into	ADP
issue-2649	26	8	the	the	DET
issue-2649	26	9	activities	activity	NOUN
issue-2649	26	10	of	of	ADP
issue-2649	26	11	enterprises	enterprise	NOUN
issue-2649	26	12	,	,	PUNCT
issue-2649	26	13	together	together	ADV
issue-2649	26	14	with	with	ADP
issue-2649	26	15	innovations	innovation	NOUN
issue-2649	26	16	in	in	ADP
issue-2649	26	17	the	the	DET
issue-2649	26	18	relevant	relevant	ADJ
issue-2649	26	19	legislative	legislative	ADJ
issue-2649	26	20	framework	framework	NOUN
issue-2649	26	21	,	,	PUNCT
issue-2649	26	22	is	be	AUX
issue-2649	26	23	one	one	NUM
issue-2649	26	24	of	of	ADP
issue-2649	26	25	the	the	DET
issue-2649	26	26	stages	stage	NOUN
issue-2649	26	27	of	of	ADP
issue-2649	26	28	improving	improve	VERB
issue-2649	26	29	the	the	DET
issue-2649	26	30	efficiency	efficiency	NOUN
issue-2649	26	31	of	of	ADP
issue-2649	26	32	tax	tax	NOUN
issue-2649	26	33	risk	risk	NOUN
issue-2649	26	34	management	management	NOUN
issue-2649	26	35	at	at	ADP
issue-2649	26	36	an	an	DET
issue-2649	26	37	enterprise	enterprise	NOUN
issue-2649	26	38	.	.	PUNCT
issue-2649	27	1	baltic	baltic	ADJ
issue-2649	27	2	journal	journal	PROPN
issue-2649	27	3	of	of	ADP
issue-2649	27	4	economic	economic	ADJ
issue-2649	27	5	studies	study	NOUN
issue-2649	27	6	267	267	NUM
issue-2649	27	7	vol	vol	NOUN
issue-2649	27	8	.	.	PUNCT
issue-2649	28	1	10	10	NUM
issue-2649	28	2	no	no	NOUN
issue-2649	28	3	.	.	NOUN
issue-2649	28	4	5	5	NUM
issue-2649	28	5	,	,	PUNCT
issue-2649	28	6	2024	2024	NUM
issue-2649	28	7	at	at	ADP
issue-2649	28	8	the	the	DET
issue-2649	28	9	legislative	legislative	ADJ
issue-2649	28	10	level	level	NOUN
issue-2649	28	11	,	,	PUNCT
issue-2649	28	12	the	the	DET
issue-2649	28	13	cabinet	cabinet	NOUN
issue-2649	28	14	of	of	ADP
issue-2649	28	15	ministers	minister	NOUN
issue-2649	28	16	of	of	ADP
issue-2649	28	17	ukraine	ukraine	PROPN
issue-2649	28	18	approved	approve	VERB
issue-2649	28	19	resolution	resolution	NOUN
issue-2649	28	20	no	no	INTJ
issue-2649	28	21	.	.	PUNCT
issue-2649	29	1	1218	1218	NUM
issue-2649	29	2	-	-	PUNCT
issue-2649	29	3	р	р	PRON
issue-2649	29	4	"	"	PUNCT
issue-2649	29	5	on	on	ADP
issue-2649	29	6	the	the	DET
issue-2649	29	7	implementation	implementation	NOUN
issue-2649	29	8	of	of	ADP
issue-2649	29	9	the	the	DET
issue-2649	29	10	pilot	pilot	NOUN
issue-2649	29	11	project	project	NOUN
issue-2649	29	12	on	on	ADP
issue-2649	29	13	the	the	DET
issue-2649	29	14	functioning	functioning	NOUN
issue-2649	29	15	of	of	ADP
issue-2649	29	16	the	the	DET
issue-2649	29	17	tax	tax	NOUN
issue-2649	29	18	risk	risk	NOUN
issue-2649	29	19	management	management	NOUN
issue-2649	29	20	system	system	NOUN
issue-2649	29	21	(	(	PUNCT
issue-2649	29	22	compliance	compliance	NOUN
issue-2649	29	23	risks	risk	NOUN
issue-2649	29	24	)	)	PUNCT
issue-2649	29	25	in	in	ADP
issue-2649	29	26	the	the	DET
issue-2649	29	27	state	state	NOUN
issue-2649	29	28	tax	tax	NOUN
issue-2649	29	29	service	service	NOUN
issue-2649	29	30	"	"	PUNCT
issue-2649	29	31	dated	date	VERB
issue-2649	29	32	december	december	PROPN
issue-2649	29	33	27	27	NUM
issue-2649	29	34	,	,	PUNCT
issue-2649	29	35	2023	2023	NUM
issue-2649	29	36	to	to	PART
issue-2649	29	37	develop	develop	VERB
issue-2649	29	38	modern	modern	ADJ
issue-2649	29	39	practices	practice	NOUN
issue-2649	29	40	of	of	ADP
issue-2649	29	41	compliance	compliance	NOUN
issue-2649	29	42	risk	risk	NOUN
issue-2649	29	43	management	management	NOUN
issue-2649	29	44	(	(	PUNCT
issue-2649	29	45	tax	tax	NOUN
issue-2649	29	46	compliance	compliance	NOUN
issue-2649	29	47	risks	risk	NOUN
issue-2649	29	48	)	)	PUNCT
issue-2649	30	1	in	in	ADP
issue-2649	30	2	accordance	accordance	NOUN
issue-2649	30	3	with	with	ADP
issue-2649	30	4	the	the	DET
issue-2649	30	5	requirements	requirement	NOUN
issue-2649	30	6	of	of	ADP
issue-2649	30	7	the	the	DET
issue-2649	30	8	national	national	PROPN
issue-2649	30	9	revenue	revenue	NOUN
issue-2649	30	10	strategy	strategy	NOUN
issue-2649	30	11	2030	2030	NUM
issue-2649	30	12	,	,	PUNCT
issue-2649	30	13	approved	approve	VERB
issue-2649	30	14	by	by	ADP
issue-2649	30	15	resolution	resolution	NOUN
issue-2649	30	16	no	no	PROPN
issue-2649	30	17	.	.	PROPN
issue-2649	30	18	854	854	NUM
issue-2649	30	19	,	,	PUNCT
issue-2649	30	20	which	which	PRON
issue-2649	30	21	defines	define	VERB
issue-2649	30	22	the	the	DET
issue-2649	30	23	mechanism	mechanism	NOUN
issue-2649	30	24	for	for	ADP
issue-2649	30	25	the	the	DET
issue-2649	30	26	implementation	implementation	NOUN
issue-2649	30	27	and	and	CCONJ
issue-2649	30	28	functioning	functioning	NOUN
issue-2649	30	29	of	of	ADP
issue-2649	30	30	the	the	DET
issue-2649	30	31	tax	tax	NOUN
issue-2649	30	32	risk	risk	NOUN
issue-2649	30	33	management	management	NOUN
issue-2649	30	34	system	system	NOUN
issue-2649	30	35	(	(	PUNCT
issue-2649	30	36	compliance	compliance	NOUN
issue-2649	30	37	risks	risk	NOUN
issue-2649	30	38	)	)	PUNCT
issue-2649	30	39	in	in	ADP
issue-2649	30	40	the	the	DET
issue-2649	30	41	state	state	NOUN
issue-2649	30	42	tax	tax	NOUN
issue-2649	30	43	service	service	NOUN
issue-2649	30	44	,	,	PUNCT
issue-2649	30	45	which	which	PRON
issue-2649	30	46	is	be	AUX
issue-2649	30	47	the	the	DET
issue-2649	30	48	methodological	methodological	ADJ
issue-2649	30	49	basis	basis	NOUN
issue-2649	30	50	and	and	CCONJ
issue-2649	30	51	basic	basic	ADJ
issue-2649	30	52	document	document	NOUN
issue-2649	30	53	for	for	ADP
issue-2649	30	54	the	the	DET
issue-2649	30	55	practical	practical	ADJ
issue-2649	30	56	implementation	implementation	NOUN
issue-2649	30	57	of	of	ADP
issue-2649	30	58	the	the	DET
issue-2649	30	59	tax	tax	NOUN
issue-2649	30	60	reform	reform	NOUN
issue-2649	30	61	.	.	PUNCT
issue-2649	31	1	the	the	DET
issue-2649	31	2	implementation	implementation	NOUN
issue-2649	31	3	of	of	ADP
issue-2649	31	4	the	the	DET
issue-2649	31	5	tax	tax	NOUN
issue-2649	31	6	risk	risk	NOUN
issue-2649	31	7	management	management	NOUN
issue-2649	31	8	system	system	NOUN
issue-2649	31	9	(	(	PUNCT
issue-2649	31	10	compliance	compliance	NOUN
issue-2649	31	11	risk	risk	NOUN
issue-2649	31	12	management	management	NOUN
issue-2649	31	13	)	)	PUNCT
issue-2649	31	14	will	will	AUX
issue-2649	31	15	ensure	ensure	VERB
issue-2649	31	16	a	a	DET
issue-2649	31	17	systematic	systematic	ADJ
issue-2649	31	18	and	and	CCONJ
issue-2649	31	19	unified	unified	ADJ
issue-2649	31	20	approach	approach	NOUN
issue-2649	31	21	to	to	ADP
issue-2649	31	22	managing	manage	VERB
issue-2649	31	23	tax	tax	NOUN
issue-2649	31	24	compliance	compliance	NOUN
issue-2649	31	25	risks	risk	NOUN
issue-2649	31	26	for	for	ADP
issue-2649	31	27	both	both	CCONJ
issue-2649	31	28	the	the	DET
issue-2649	31	29	state	state	NOUN
issue-2649	31	30	tax	tax	NOUN
issue-2649	31	31	service	service	NOUN
issue-2649	31	32	of	of	ADP
issue-2649	31	33	ukraine	ukraine	NOUN
issue-2649	31	34	and	and	CCONJ
issue-2649	31	35	business	business	NOUN
issue-2649	31	36	entities	entity	NOUN
issue-2649	31	37	,	,	PUNCT
issue-2649	31	38	which	which	PRON
issue-2649	31	39	will	will	AUX
issue-2649	31	40	help	help	VERB
issue-2649	31	41	minimise	minimise	VERB
issue-2649	31	42	tax	tax	NOUN
issue-2649	31	43	risks	risk	NOUN
issue-2649	31	44	and	and	CCONJ
issue-2649	31	45	improve	improve	VERB
issue-2649	31	46	tax	tax	NOUN
issue-2649	31	47	discipline	discipline	NOUN
issue-2649	31	48	.	.	PUNCT
issue-2649	32	1	the	the	DET
issue-2649	32	2	tax	tax	NOUN
issue-2649	32	3	risk	risk	NOUN
issue-2649	32	4	management	management	NOUN
issue-2649	32	5	system	system	NOUN
issue-2649	32	6	(	(	PUNCT
issue-2649	32	7	compliance	compliance	NOUN
issue-2649	32	8	risk	risk	NOUN
issue-2649	32	9	management	management	NOUN
issue-2649	32	10	)	)	PUNCT
issue-2649	32	11	is	be	AUX
issue-2649	32	12	designed	design	VERB
issue-2649	32	13	to	to	PART
issue-2649	32	14	simplify	simplify	VERB
issue-2649	32	15	the	the	DET
issue-2649	32	16	fulfilment	fulfilment	NOUN
issue-2649	32	17	of	of	ADP
issue-2649	32	18	tax	tax	NOUN
issue-2649	32	19	obligations	obligation	NOUN
issue-2649	32	20	for	for	ADP
issue-2649	32	21	business	business	NOUN
issue-2649	32	22	entities	entity	NOUN
issue-2649	32	23	by	by	ADP
issue-2649	32	24	defining	define	VERB
issue-2649	32	25	compliance	compliance	NOUN
issue-2649	32	26	risk	risk	NOUN
issue-2649	32	27	standards	standard	NOUN
issue-2649	32	28	,	,	PUNCT
issue-2649	32	29	implementing	implement	VERB
issue-2649	32	30	a	a	DET
issue-2649	32	31	set	set	NOUN
issue-2649	32	32	of	of	ADP
issue-2649	32	33	compliance	compliance	NOUN
issue-2649	32	34	control	control	NOUN
issue-2649	32	35	measures	measure	NOUN
issue-2649	32	36	,	,	PUNCT
issue-2649	32	37	and	and	CCONJ
issue-2649	32	38	counteracting	counteract	VERB
issue-2649	32	39	violations	violation	NOUN
issue-2649	32	40	of	of	ADP
issue-2649	32	41	tax	tax	NOUN
issue-2649	32	42	legislation	legislation	NOUN
issue-2649	32	43	and	and	CCONJ
issue-2649	32	44	tax	tax	NOUN
issue-2649	32	45	behaviour	behaviour	NOUN
issue-2649	32	46	standards	standard	NOUN
issue-2649	32	47	.	.	PUNCT
issue-2649	33	1	the	the	DET
issue-2649	33	2	objective	objective	NOUN
issue-2649	33	3	of	of	ADP
issue-2649	33	4	the	the	DET
issue-2649	33	5	study	study	NOUN
issue-2649	33	6	is	be	AUX
issue-2649	33	7	to	to	PART
issue-2649	33	8	provide	provide	VERB
issue-2649	33	9	an	an	DET
issue-2649	33	10	organisational	organisational	ADJ
issue-2649	33	11	and	and	CCONJ
issue-2649	33	12	methodological	methodological	ADJ
issue-2649	33	13	framework	framework	NOUN
issue-2649	33	14	for	for	ADP
issue-2649	33	15	implementing	implement	VERB
issue-2649	33	16	a	a	DET
issue-2649	33	17	tax	tax	NOUN
issue-2649	33	18	compliance	compliance	NOUN
issue-2649	33	19	risk	risk	NOUN
issue-2649	33	20	management	management	NOUN
issue-2649	33	21	system	system	NOUN
issue-2649	33	22	at	at	ADP
issue-2649	33	23	the	the	DET
issue-2649	33	24	state	state	NOUN
issue-2649	33	25	level	level	NOUN
issue-2649	33	26	,	,	PUNCT
issue-2649	33	27	taking	take	VERB
issue-2649	33	28	into	into	ADP
issue-2649	33	29	account	account	NOUN
issue-2649	33	30	the	the	DET
issue-2649	33	31	current	current	ADJ
issue-2649	33	32	legislation	legislation	NOUN
issue-2649	33	33	,	,	PUNCT
issue-2649	33	34	and	and	CCONJ
issue-2649	33	35	to	to	PART
issue-2649	33	36	analyse	analyse	VERB
issue-2649	33	37	the	the	DET
issue-2649	33	38	relevant	relevant	ADJ
issue-2649	33	39	indicators	indicator	NOUN
issue-2649	33	40	of	of	ADP
issue-2649	33	41	tax	tax	NOUN
issue-2649	33	42	compliance	compliance	NOUN
issue-2649	33	43	risk	risk	NOUN
issue-2649	33	44	.	.	PUNCT
issue-2649	34	1	the	the	DET
issue-2649	34	2	tax	tax	NOUN
issue-2649	34	3	compliance	compliance	NOUN
issue-2649	34	4	risk	risk	NOUN
issue-2649	34	5	for	for	ADP
issue-2649	34	6	business	business	NOUN
issue-2649	34	7	entities	entity	NOUN
issue-2649	34	8	and	and	CCONJ
issue-2649	34	9	the	the	DET
issue-2649	34	10	state	state	NOUN
issue-2649	34	11	is	be	AUX
issue-2649	34	12	a	a	DET
issue-2649	34	13	new	new	ADJ
issue-2649	34	14	level	level	NOUN
issue-2649	34	15	of	of	ADP
issue-2649	34	16	compliance	compliance	NOUN
issue-2649	34	17	with	with	ADP
issue-2649	34	18	tax	tax	NOUN
issue-2649	34	19	legislation	legislation	NOUN
issue-2649	34	20	,	,	PUNCT
issue-2649	34	21	new	new	ADJ
issue-2649	34	22	requirements	requirement	NOUN
issue-2649	34	23	in	in	ADP
issue-2649	34	24	the	the	DET
issue-2649	34	25	form	form	NOUN
issue-2649	34	26	of	of	ADP
issue-2649	34	27	tax	tax	NOUN
issue-2649	34	28	efficiency	efficiency	NOUN
issue-2649	34	29	indicators	indicator	NOUN
issue-2649	34	30	,	,	PUNCT
issue-2649	34	31	a	a	DET
issue-2649	34	32	new	new	ADJ
issue-2649	34	33	attitude	attitude	NOUN
issue-2649	34	34	to	to	ADP
issue-2649	34	35	tax	tax	NOUN
issue-2649	34	36	control	control	NOUN
issue-2649	34	37	and	and	CCONJ
issue-2649	34	38	the	the	DET
issue-2649	34	39	image	image	NOUN
issue-2649	34	40	of	of	ADP
issue-2649	34	41	business	business	NOUN
issue-2649	34	42	entities	entity	NOUN
issue-2649	34	43	.	.	PUNCT
issue-2649	35	1	accordingly	accordingly	ADV
issue-2649	35	2	,	,	PUNCT
issue-2649	35	3	a	a	DET
issue-2649	35	4	new	new	ADJ
issue-2649	35	5	era	era	NOUN
issue-2649	35	6	of	of	ADP
issue-2649	35	7	tax	tax	NOUN
issue-2649	35	8	risk	risk	NOUN
issue-2649	35	9	management	management	NOUN
issue-2649	35	10	in	in	ADP
issue-2649	35	11	ukraine	ukraine	PROPN
issue-2649	35	12	is	be	AUX
issue-2649	35	13	being	be	AUX
issue-2649	35	14	built	build	VERB
issue-2649	35	15	,	,	PUNCT
issue-2649	35	16	with	with	ADP
issue-2649	35	17	clear	clear	ADJ
issue-2649	35	18	boundaries	boundary	NOUN
issue-2649	35	19	and	and	CCONJ
issue-2649	35	20	requirements	requirement	NOUN
issue-2649	35	21	for	for	ADP
issue-2649	35	22	businesses	business	NOUN
issue-2649	35	23	and	and	CCONJ
issue-2649	35	24	their	their	PRON
issue-2649	35	25	tax	tax	NOUN
issue-2649	35	26	behaviour	behaviour	NOUN
issue-2649	35	27	(	(	PUNCT
issue-2649	35	28	with	with	ADP
issue-2649	35	29	a	a	DET
issue-2649	35	30	focus	focus	NOUN
issue-2649	35	31	on	on	ADP
issue-2649	35	32	the	the	DET
issue-2649	35	33	appropriate	appropriate	ADJ
issue-2649	35	34	level	level	NOUN
issue-2649	35	35	of	of	ADP
issue-2649	35	36	tax	tax	NOUN
issue-2649	35	37	payment	payment	NOUN
issue-2649	35	38	)	)	PUNCT
issue-2649	35	39	.	.	PUNCT
issue-2649	36	1	2	2	X
issue-2649	36	2	.	.	X
issue-2649	36	3	tax	tax	NOUN
issue-2649	36	4	compliance	compliance	NOUN
issue-2649	36	5	risk	risk	NOUN
issue-2649	36	6	analysis	analysis	NOUN
issue-2649	36	7	the	the	DET
issue-2649	36	8	topic	topic	NOUN
issue-2649	36	9	of	of	ADP
issue-2649	36	10	tax	tax	NOUN
issue-2649	36	11	compliance	compliance	NOUN
issue-2649	36	12	and	and	CCONJ
issue-2649	36	13	compliance	compliance	NOUN
issue-2649	36	14	risk	risk	NOUN
issue-2649	36	15	has	have	AUX
issue-2649	36	16	become	become	VERB
issue-2649	36	17	a	a	DET
issue-2649	36	18	focus	focus	NOUN
issue-2649	36	19	of	of	ADP
issue-2649	36	20	scientific	scientific	ADJ
issue-2649	36	21	research	research	NOUN
issue-2649	36	22	.	.	PUNCT
issue-2649	37	1	in	in	ADP
issue-2649	37	2	particular	particular	ADJ
issue-2649	37	3	,	,	PUNCT
issue-2649	37	4	research	research	NOUN
issue-2649	37	5	works	work	NOUN
issue-2649	37	6	are	be	AUX
issue-2649	37	7	aimed	aim	VERB
issue-2649	37	8	at	at	ADP
issue-2649	37	9	studying	study	VERB
issue-2649	37	10	the	the	DET
issue-2649	37	11	tax	tax	NOUN
issue-2649	37	12	risk	risk	NOUN
issue-2649	37	13	management	management	NOUN
issue-2649	37	14	system	system	NOUN
issue-2649	37	15	,	,	PUNCT
issue-2649	37	16	the	the	DET
issue-2649	37	17	impact	impact	NOUN
issue-2649	37	18	of	of	ADP
issue-2649	37	19	legislative	legislative	ADJ
issue-2649	37	20	changes	change	NOUN
issue-2649	37	21	on	on	ADP
issue-2649	37	22	tax	tax	NOUN
issue-2649	37	23	compliance	compliance	NOUN
issue-2649	37	24	and	and	CCONJ
issue-2649	37	25	the	the	DET
issue-2649	37	26	application	application	NOUN
issue-2649	37	27	of	of	ADP
issue-2649	37	28	tax	tax	NOUN
issue-2649	37	29	compliance	compliance	NOUN
issue-2649	37	30	in	in	ADP
issue-2649	37	31	the	the	DET
issue-2649	37	32	activities	activity	NOUN
issue-2649	37	33	of	of	ADP
issue-2649	37	34	enterprises	enterprise	NOUN
issue-2649	37	35	.	.	PUNCT
issue-2649	38	1	according	accord	VERB
issue-2649	38	2	to	to	ADP
issue-2649	38	3	the	the	DET
issue-2649	38	4	research	research	NOUN
issue-2649	38	5	of	of	ADP
issue-2649	38	6	scientist	scientist	PROPN
issue-2649	38	7	v.	v.	PROPN
issue-2649	38	8	kozlova	kozlova	PROPN
issue-2649	38	9	,	,	PUNCT
issue-2649	38	10	tax	tax	NOUN
issue-2649	38	11	compliance	compliance	NOUN
issue-2649	38	12	is	be	AUX
issue-2649	38	13	regulatory	regulatory	ADJ
issue-2649	38	14	,	,	PUNCT
issue-2649	38	15	i.e.	i.e.	X
issue-2649	38	16	,	,	PUNCT
issue-2649	38	17	characterised	characterise	VERB
issue-2649	38	18	by	by	ADP
issue-2649	38	19	significant	significant	ADJ
issue-2649	38	20	regulation	regulation	NOUN
issue-2649	38	21	by	by	ADP
issue-2649	38	22	the	the	DET
issue-2649	38	23	state	state	NOUN
issue-2649	38	24	,	,	PUNCT
issue-2649	38	25	and	and	CCONJ
issue-2649	38	26	the	the	DET
issue-2649	38	27	main	main	ADJ
issue-2649	38	28	purpose	purpose	NOUN
issue-2649	38	29	of	of	ADP
issue-2649	38	30	tax	tax	NOUN
issue-2649	38	31	compliance	compliance	NOUN
issue-2649	38	32	is	be	AUX
issue-2649	38	33	to	to	PART
issue-2649	38	34	minimise	minimise	VERB
issue-2649	38	35	financial	financial	ADJ
issue-2649	38	36	,	,	PUNCT
issue-2649	38	37	economic	economic	ADJ
issue-2649	38	38	,	,	PUNCT
issue-2649	38	39	legal	legal	ADJ
issue-2649	38	40	and	and	CCONJ
issue-2649	38	41	tax	tax	NOUN
issue-2649	38	42	costs	cost	NOUN
issue-2649	38	43	arising	arise	VERB
issue-2649	38	44	from	from	ADP
issue-2649	38	45	violations	violation	NOUN
issue-2649	38	46	of	of	ADP
issue-2649	38	47	tax	tax	NOUN
issue-2649	38	48	legislation	legislation	NOUN
issue-2649	38	49	.	.	PUNCT
issue-2649	39	1	in	in	ADP
issue-2649	39	2	addition	addition	NOUN
issue-2649	39	3	,	,	PUNCT
issue-2649	39	4	tax	tax	NOUN
issue-2649	39	5	compliance	compliance	NOUN
issue-2649	39	6	ensures	ensure	VERB
issue-2649	39	7	compliance	compliance	NOUN
issue-2649	39	8	with	with	ADP
issue-2649	39	9	other	other	ADJ
issue-2649	39	10	regulatory	regulatory	ADJ
issue-2649	39	11	requirements	requirement	NOUN
issue-2649	39	12	(	(	PUNCT
issue-2649	39	13	ifrs	ifrs	PROPN
issue-2649	39	14	,	,	PUNCT
issue-2649	39	15	isas	isa	NOUN
issue-2649	39	16	and	and	CCONJ
issue-2649	39	17	other	other	ADJ
issue-2649	39	18	standards	standard	NOUN
issue-2649	39	19	)	)	PUNCT
issue-2649	39	20	that	that	PRON
issue-2649	39	21	apply	apply	VERB
issue-2649	39	22	to	to	ADP
issue-2649	39	23	the	the	DET
issue-2649	39	24	taxation	taxation	NOUN
issue-2649	39	25	process	process	NOUN
issue-2649	39	26	in	in	ADP
issue-2649	39	27	the	the	DET
issue-2649	39	28	organisation	organisation	NOUN
issue-2649	39	29	(	(	PUNCT
issue-2649	39	30	kozlova	kozlova	NOUN
issue-2649	39	31	,	,	PUNCT
issue-2649	39	32	2021	2021	NUM
issue-2649	39	33	)	)	PUNCT
issue-2649	39	34	.	.	PUNCT
issue-2649	40	1	p.	p.	NOUN
issue-2649	40	2	v.	v.	ADP
issue-2649	41	1	kolomiiets	kolomiiet	NOUN
issue-2649	41	2	'	'	PART
issue-2649	41	3	statements	statement	NOUN
issue-2649	41	4	are	be	AUX
issue-2649	41	5	aimed	aim	VERB
issue-2649	41	6	at	at	ADP
issue-2649	41	7	the	the	DET
issue-2649	41	8	fact	fact	NOUN
issue-2649	41	9	that	that	SCONJ
issue-2649	41	10	tax	tax	NOUN
issue-2649	41	11	compliance	compliance	NOUN
issue-2649	41	12	is	be	AUX
issue-2649	41	13	a	a	DET
issue-2649	41	14	set	set	NOUN
issue-2649	41	15	of	of	ADP
issue-2649	41	16	motives	motive	NOUN
issue-2649	41	17	and	and	CCONJ
issue-2649	41	18	incentives	incentive	NOUN
issue-2649	41	19	for	for	ADP
issue-2649	41	20	business	business	NOUN
issue-2649	41	21	entities	entity	NOUN
issue-2649	41	22	that	that	PRON
issue-2649	41	23	encourage	encourage	VERB
issue-2649	41	24	them	they	PRON
issue-2649	41	25	to	to	PART
issue-2649	41	26	know	know	VERB
issue-2649	41	27	,	,	PUNCT
issue-2649	41	28	understand	understand	VERB
issue-2649	41	29	and	and	CCONJ
issue-2649	41	30	comply	comply	VERB
issue-2649	41	31	with	with	ADP
issue-2649	41	32	the	the	DET
issue-2649	41	33	requirements	requirement	NOUN
issue-2649	41	34	of	of	ADP
issue-2649	41	35	tax	tax	NOUN
issue-2649	41	36	legislation	legislation	NOUN
issue-2649	41	37	,	,	PUNCT
issue-2649	41	38	legislation	legislation	NOUN
issue-2649	41	39	on	on	ADP
issue-2649	41	40	the	the	DET
issue-2649	41	41	payment	payment	NOUN
issue-2649	41	42	of	of	ADP
issue-2649	41	43	a	a	DET
issue-2649	41	44	single	single	ADJ
issue-2649	41	45	contribution	contribution	NOUN
issue-2649	41	46	to	to	ADP
issue-2649	41	47	the	the	DET
issue-2649	41	48	obligatory	obligatory	ADJ
issue-2649	41	49	state	state	NOUN
issue-2649	41	50	social	social	ADJ
issue-2649	41	51	insurance	insurance	NOUN
issue-2649	41	52	and	and	CCONJ
issue-2649	41	53	to	to	PART
issue-2649	41	54	pay	pay	VERB
issue-2649	41	55	taxes	taxis	NOUN
issue-2649	41	56	,	,	PUNCT
issue-2649	41	57	fees	fee	NOUN
issue-2649	41	58	and	and	CCONJ
issue-2649	41	59	charges	charge	NOUN
issue-2649	41	60	(	(	PUNCT
issue-2649	41	61	kolomiiets	kolomiiet	NOUN
issue-2649	41	62	,	,	PUNCT
issue-2649	41	63	2020	2020	NUM
issue-2649	41	64	)	)	PUNCT
issue-2649	41	65	.	.	PUNCT
issue-2649	42	1	in	in	ADP
issue-2649	42	2	turn	turn	NOUN
issue-2649	42	3	,	,	PUNCT
issue-2649	42	4	o.	o.	PROPN
issue-2649	42	5	ye	ye	PROPN
issue-2649	42	6	.	.	PROPN
issue-2649	42	7	vlasova	vlasova	PROPN
issue-2649	42	8	notes	note	VERB
issue-2649	42	9	that	that	SCONJ
issue-2649	42	10	there	there	PRON
issue-2649	42	11	are	be	VERB
issue-2649	42	12	five	five	NUM
issue-2649	42	13	areas	area	NOUN
issue-2649	42	14	of	of	ADP
issue-2649	42	15	tax	tax	NOUN
issue-2649	42	16	risk	risk	NOUN
issue-2649	42	17	within	within	ADP
issue-2649	42	18	tax	tax	NOUN
issue-2649	42	19	compliance	compliance	NOUN
issue-2649	42	20	:	:	PUNCT
issue-2649	42	21	risk	risk	NOUN
issue-2649	42	22	-	-	PUNCT
issue-2649	42	23	free	free	ADJ
issue-2649	42	24	area	area	NOUN
issue-2649	42	25	(	(	PUNCT
issue-2649	42	26	if	if	SCONJ
issue-2649	42	27	taxes	taxis	NOUN
issue-2649	42	28	are	be	AUX
issue-2649	42	29	legally	legally	ADV
issue-2649	42	30	accrued	accrue	VERB
issue-2649	42	31	and	and	CCONJ
issue-2649	42	32	paid	pay	VERB
issue-2649	42	33	,	,	PUNCT
issue-2649	42	34	there	there	PRON
issue-2649	42	35	are	be	VERB
issue-2649	42	36	almost	almost	ADV
issue-2649	42	37	no	no	PRON
issue-2649	42	38	risks	risk	NOUN
issue-2649	42	39	)	)	PUNCT
issue-2649	42	40	;	;	PUNCT
issue-2649	42	41	minimal	minimal	ADJ
issue-2649	42	42	risks	risk	NOUN
issue-2649	42	43	(	(	PUNCT
issue-2649	42	44	minor	minor	ADJ
issue-2649	42	45	violations	violation	NOUN
issue-2649	42	46	of	of	ADP
issue-2649	42	47	tax	tax	NOUN
issue-2649	42	48	discipline	discipline	NOUN
issue-2649	42	49	,	,	PUNCT
issue-2649	42	50	which	which	PRON
issue-2649	42	51	entails	entail	VERB
issue-2649	42	52	the	the	DET
issue-2649	42	53	payment	payment	NOUN
issue-2649	42	54	of	of	ADP
issue-2649	42	55	fines	fine	NOUN
issue-2649	42	56	or	or	CCONJ
issue-2649	42	57	penalties	penalty	NOUN
issue-2649	42	58	)	)	PUNCT
issue-2649	42	59	;	;	PUNCT
issue-2649	42	60	high	high	ADJ
issue-2649	42	61	-	-	PUNCT
issue-2649	42	62	risk	risk	NOUN
issue-2649	42	63	area	area	NOUN
issue-2649	42	64	(	(	PUNCT
issue-2649	42	65	when	when	SCONJ
issue-2649	42	66	a	a	DET
issue-2649	42	67	violation	violation	NOUN
issue-2649	42	68	of	of	ADP
issue-2649	42	69	contractual	contractual	ADJ
issue-2649	42	70	discipline	discipline	NOUN
issue-2649	42	71	is	be	AUX
issue-2649	42	72	recorded	record	VERB
issue-2649	42	73	,	,	PUNCT
issue-2649	42	74	the	the	DET
issue-2649	42	75	company	company	NOUN
issue-2649	42	76	risks	risk	VERB
issue-2649	42	77	only	only	ADV
issue-2649	42	78	that	that	SCONJ
issue-2649	42	79	it	it	PRON
issue-2649	42	80	will	will	AUX
issue-2649	42	81	either	either	CCONJ
issue-2649	42	82	cover	cover	VERB
issue-2649	42	83	all	all	DET
issue-2649	42	84	the	the	DET
issue-2649	42	85	costs	cost	NOUN
issue-2649	42	86	associated	associate	VERB
issue-2649	42	87	with	with	ADP
issue-2649	42	88	such	such	ADJ
issue-2649	42	89	contracts	contract	NOUN
issue-2649	42	90	or	or	CCONJ
issue-2649	42	91	simply	simply	ADV
issue-2649	42	92	receive	receive	VERB
issue-2649	42	93	a	a	DET
issue-2649	42	94	profit	profit	NOUN
issue-2649	42	95	much	much	ADV
issue-2649	42	96	lower	low	ADJ
issue-2649	42	97	than	than	SCONJ
issue-2649	42	98	expected	expect	VERB
issue-2649	42	99	;	;	PUNCT
issue-2649	42	100	critical	critical	ADJ
issue-2649	42	101	risk	risk	NOUN
issue-2649	42	102	area	area	NOUN
issue-2649	42	103	(	(	PUNCT
issue-2649	42	104	the	the	DET
issue-2649	42	105	risk	risk	NOUN
issue-2649	42	106	of	of	ADP
issue-2649	42	107	losing	lose	VERB
issue-2649	42	108	not	not	PART
issue-2649	42	109	only	only	ADV
issue-2649	42	110	profit	profit	NOUN
issue-2649	42	111	but	but	CCONJ
issue-2649	42	112	also	also	ADV
issue-2649	42	113	failing	fail	VERB
issue-2649	42	114	to	to	PART
issue-2649	42	115	receive	receive	VERB
issue-2649	42	116	planned	planned	ADJ
issue-2649	42	117	sales	sale	NOUN
issue-2649	42	118	revenues	revenue	NOUN
issue-2649	42	119	)	)	PUNCT
issue-2649	42	120	;	;	PUNCT
issue-2649	42	121	unacceptable	unacceptable	ADJ
issue-2649	42	122	risk	risk	NOUN
issue-2649	42	123	area	area	NOUN
issue-2649	42	124	(	(	PUNCT
issue-2649	42	125	the	the	DET
issue-2649	42	126	risk	risk	NOUN
issue-2649	42	127	of	of	ADP
issue-2649	42	128	going	go	VERB
issue-2649	42	129	bankrupt	bankrupt	ADJ
issue-2649	42	130	by	by	ADP
issue-2649	42	131	paying	pay	VERB
issue-2649	42	132	excessively	excessively	ADV
issue-2649	42	133	high	high	ADJ
issue-2649	42	134	tax	tax	NOUN
issue-2649	42	135	penalties	penalty	NOUN
issue-2649	42	136	)	)	PUNCT
issue-2649	42	137	(	(	PUNCT
issue-2649	42	138	vlasova	vlasova	NOUN
issue-2649	42	139	,	,	PUNCT
issue-2649	42	140	2019	2019	NUM
issue-2649	42	141	)	)	PUNCT
issue-2649	42	142	.	.	PUNCT
issue-2649	43	1	in	in	ADP
issue-2649	43	2	its	its	PRON
issue-2649	43	3	conclusions	conclusion	NOUN
issue-2649	43	4	,	,	PUNCT
issue-2649	43	5	o.	o.	PROPN
issue-2649	43	6	o.	o.	PROPN
issue-2649	43	7	osavoliuk	osavoliuk	PROPN
issue-2649	43	8	defines	define	VERB
issue-2649	43	9	tax	tax	NOUN
issue-2649	43	10	compliance	compliance	NOUN
issue-2649	43	11	as	as	ADP
issue-2649	43	12	the	the	DET
issue-2649	43	13	fulfilment	fulfilment	NOUN
issue-2649	43	14	of	of	ADP
issue-2649	43	15	all	all	DET
issue-2649	43	16	requirements	requirement	NOUN
issue-2649	43	17	of	of	ADP
issue-2649	43	18	tax	tax	NOUN
issue-2649	43	19	legislation	legislation	NOUN
issue-2649	43	20	,	,	PUNCT
issue-2649	43	21	rules	rule	NOUN
issue-2649	43	22	and	and	CCONJ
issue-2649	43	23	procedures	procedure	NOUN
issue-2649	43	24	related	relate	VERB
issue-2649	43	25	to	to	ADP
issue-2649	43	26	taxation	taxation	NOUN
issue-2649	43	27	(	(	PUNCT
issue-2649	43	28	correct	correct	ADJ
issue-2649	43	29	and	and	CCONJ
issue-2649	43	30	accurate	accurate	ADJ
issue-2649	43	31	preparation	preparation	NOUN
issue-2649	43	32	and	and	CCONJ
issue-2649	43	33	submission	submission	NOUN
issue-2649	43	34	of	of	ADP
issue-2649	43	35	tax	tax	NOUN
issue-2649	43	36	reports	report	NOUN
issue-2649	43	37	,	,	PUNCT
issue-2649	43	38	timely	timely	ADJ
issue-2649	43	39	payment	payment	NOUN
issue-2649	43	40	of	of	ADP
issue-2649	43	41	taxes	taxis	NOUN
issue-2649	43	42	,	,	PUNCT
issue-2649	43	43	compliance	compliance	NOUN
issue-2649	43	44	with	with	ADP
issue-2649	43	45	the	the	DET
issue-2649	43	46	requirements	requirement	NOUN
issue-2649	43	47	for	for	ADP
issue-2649	43	48	registration	registration	NOUN
issue-2649	43	49	and	and	CCONJ
issue-2649	43	50	identification	identification	NOUN
issue-2649	43	51	of	of	ADP
issue-2649	43	52	taxpayers	taxpayer	NOUN
issue-2649	43	53	,	,	PUNCT
issue-2649	43	54	as	as	ADV
issue-2649	43	55	well	well	ADV
issue-2649	43	56	as	as	ADP
issue-2649	43	57	fulfilment	fulfilment	NOUN
issue-2649	43	58	of	of	ADP
issue-2649	43	59	all	all	DET
issue-2649	43	60	other	other	ADJ
issue-2649	43	61	tax	tax	NOUN
issue-2649	43	62	obligations	obligation	NOUN
issue-2649	43	63	)	)	PUNCT
issue-2649	43	64	(	(	PUNCT
issue-2649	43	65	osavoliuk	osavoliuk	ADJ
issue-2649	43	66	,	,	PUNCT
issue-2649	43	67	2023	2023	NUM
issue-2649	43	68	)	)	PUNCT
issue-2649	43	69	.	.	PUNCT
issue-2649	44	1	at	at	ADP
issue-2649	44	2	the	the	DET
issue-2649	44	3	state	state	NOUN
issue-2649	44	4	level	level	NOUN
issue-2649	44	5	,	,	PUNCT
issue-2649	44	6	in	in	ADP
issue-2649	44	7	pursuance	pursuance	NOUN
issue-2649	44	8	of	of	ADP
issue-2649	44	9	the	the	DET
issue-2649	44	10	national	national	ADJ
issue-2649	44	11	revenue	revenue	NOUN
issue-2649	44	12	strategy	strategy	NOUN
issue-2649	44	13	until	until	ADP
issue-2649	44	14	2030	2030	NUM
issue-2649	44	15	,	,	PUNCT
issue-2649	44	16	the	the	DET
issue-2649	44	17	cabinet	cabinet	NOUN
issue-2649	44	18	of	of	ADP
issue-2649	44	19	ministers	minister	NOUN
issue-2649	44	20	of	of	ADP
issue-2649	44	21	ukraine	ukraine	PROPN
issue-2649	44	22	adopted	adopt	VERB
issue-2649	44	23	a	a	DET
issue-2649	44	24	resolution	resolution	NOUN
issue-2649	44	25	on	on	ADP
issue-2649	44	26	the	the	DET
issue-2649	44	27	implementation	implementation	NOUN
issue-2649	44	28	of	of	ADP
issue-2649	44	29	a	a	DET
issue-2649	44	30	pilot	pilot	NOUN
issue-2649	44	31	project	project	NOUN
issue-2649	44	32	on	on	ADP
issue-2649	44	33	the	the	DET
issue-2649	44	34	functioning	functioning	NOUN
issue-2649	44	35	of	of	ADP
issue-2649	44	36	the	the	DET
issue-2649	44	37	tax	tax	NOUN
issue-2649	44	38	risk	risk	NOUN
issue-2649	44	39	management	management	NOUN
issue-2649	44	40	system	system	NOUN
issue-2649	44	41	(	(	PUNCT
issue-2649	44	42	compliance	compliance	NOUN
issue-2649	44	43	risk	risk	NOUN
issue-2649	44	44	)	)	PUNCT
issue-2649	44	45	in	in	ADP
issue-2649	44	46	the	the	DET
issue-2649	44	47	state	state	NOUN
issue-2649	44	48	tax	tax	NOUN
issue-2649	44	49	service	service	NOUN
issue-2649	44	50	(	(	PUNCT
issue-2649	44	51	the	the	DET
issue-2649	44	52	government	government	NOUN
issue-2649	44	53	approved	approve	VERB
issue-2649	44	54	the	the	DET
issue-2649	44	55	implementation	implementation	NOUN
issue-2649	44	56	of	of	ADP
issue-2649	44	57	a	a	DET
issue-2649	44	58	pilot	pilot	NOUN
issue-2649	44	59	project	project	NOUN
issue-2649	44	60	on	on	ADP
issue-2649	44	61	the	the	DET
issue-2649	44	62	functioning	functioning	NOUN
issue-2649	44	63	of	of	ADP
issue-2649	44	64	the	the	DET
issue-2649	44	65	tax	tax	NOUN
issue-2649	44	66	risk	risk	NOUN
issue-2649	44	67	management	management	NOUN
issue-2649	44	68	system	system	NOUN
issue-2649	44	69	,	,	PUNCT
issue-2649	44	70	1	1	NUM
issue-2649	44	71	)	)	PUNCT
issue-2649	44	72	.	.	PUNCT
issue-2649	45	1	the	the	DET
issue-2649	45	2	resolution	resolution	NOUN
issue-2649	45	3	of	of	ADP
issue-2649	45	4	the	the	DET
issue-2649	45	5	cabinet	cabinet	NOUN
issue-2649	45	6	of	of	ADP
issue-2649	45	7	ministers	minister	NOUN
issue-2649	45	8	of	of	ADP
issue-2649	45	9	ukraine	ukraine	PROPN
issue-2649	45	10	no	no	INTJ
issue-2649	45	11	.	.	PUNCT
issue-2649	45	12	1805	1805	NUM
issue-2649	45	13	-	-	PUNCT
issue-2649	45	14	r	r	NOUN
issue-2649	45	15	dated	date	VERB
issue-2649	45	16	29	29	NUM
issue-2649	45	17	december	december	PROPN
issue-2649	45	18	2021	2021	NUM
issue-2649	45	19	approved	approve	VERB
issue-2649	45	20	the	the	DET
issue-2649	45	21	action	action	NOUN
issue-2649	45	22	plan	plan	NOUN
issue-2649	45	23	for	for	ADP
issue-2649	45	24	the	the	DET
issue-2649	45	25	implementation	implementation	NOUN
issue-2649	45	26	of	of	ADP
issue-2649	45	27	the	the	DET
issue-2649	45	28	strategy	strategy	NOUN
issue-2649	45	29	for	for	ADP
issue-2649	45	30	reforming	reform	VERB
issue-2649	45	31	the	the	DET
issue-2649	45	32	public	public	ADJ
issue-2649	45	33	finance	finance	NOUN
issue-2649	45	34	management	management	NOUN
issue-2649	45	35	system	system	NOUN
issue-2649	45	36	for	for	ADP
issue-2649	45	37	2022	2022	NUM
issue-2649	45	38	-	-	SYM
issue-2649	45	39	2025	2025	NUM
issue-2649	45	40	,	,	PUNCT
issue-2649	45	41	one	one	NUM
issue-2649	45	42	of	of	ADP
issue-2649	45	43	the	the	DET
issue-2649	45	44	points	point	NOUN
issue-2649	45	45	of	of	ADP
issue-2649	45	46	which	which	PRON
issue-2649	45	47	is	be	AUX
issue-2649	45	48	to	to	PART
issue-2649	45	49	develop	develop	VERB
issue-2649	45	50	a	a	DET
issue-2649	45	51	management	management	NOUN
issue-2649	45	52	strategy	strategy	NOUN
issue-2649	45	53	for	for	ADP
issue-2649	45	54	tax	tax	NOUN
issue-2649	45	55	compliance	compliance	NOUN
issue-2649	45	56	with	with	ADP
issue-2649	45	57	the	the	DET
issue-2649	45	58	identification	identification	NOUN
issue-2649	45	59	of	of	ADP
issue-2649	45	60	taxpayer	taxpayer	NOUN
issue-2649	45	61	segments	segment	NOUN
issue-2649	45	62	and	and	CCONJ
issue-2649	45	63	risks	risk	NOUN
issue-2649	45	64	for	for	ADP
issue-2649	45	65	each	each	DET
issue-2649	45	66	segment	segment	NOUN
issue-2649	45	67	,	,	PUNCT
issue-2649	45	68	approaches	approach	VERB
issue-2649	45	69	to	to	ADP
issue-2649	45	70	mitigating	mitigate	VERB
issue-2649	45	71	risks	risk	NOUN
issue-2649	45	72	and	and	CCONJ
issue-2649	45	73	preparing	prepare	VERB
issue-2649	45	74	appropriate	appropriate	ADJ
issue-2649	45	75	action	action	NOUN
issue-2649	45	76	plans	plan	NOUN
issue-2649	45	77	.	.	PUNCT
issue-2649	46	1	the	the	DET
issue-2649	46	2	resolution	resolution	NOUN
issue-2649	46	3	of	of	ADP
issue-2649	46	4	the	the	DET
issue-2649	46	5	cabinet	cabinet	NOUN
issue-2649	46	6	of	of	ADP
issue-2649	46	7	ministers	minister	NOUN
issue-2649	46	8	of	of	ADP
issue-2649	46	9	ukraine	ukraine	PROPN
issue-2649	46	10	dated	date	VERB
issue-2649	46	11	25	25	NUM
issue-2649	46	12	july	july	PROPN
issue-2649	46	13	2024	2024	NUM
issue-2649	46	14	no	no	NOUN
issue-2649	46	15	.	.	NOUN
issue-2649	46	16	854	854	NUM
issue-2649	46	17	"	"	PUNCT
issue-2649	46	18	on	on	ADP
issue-2649	46	19	the	the	DET
issue-2649	46	20	implementation	implementation	NOUN
issue-2649	46	21	of	of	ADP
issue-2649	46	22	the	the	DET
issue-2649	46	23	pilot	pilot	NOUN
issue-2649	46	24	project	project	NOUN
issue-2649	46	25	on	on	ADP
issue-2649	46	26	the	the	DET
issue-2649	46	27	functioning	functioning	NOUN
issue-2649	46	28	of	of	ADP
issue-2649	46	29	the	the	DET
issue-2649	46	30	tax	tax	NOUN
issue-2649	46	31	risk	risk	NOUN
issue-2649	46	32	management	management	NOUN
issue-2649	46	33	system	system	NOUN
issue-2649	46	34	(	(	PUNCT
issue-2649	46	35	compliance	compliance	NOUN
issue-2649	46	36	risks	risk	NOUN
issue-2649	46	37	)	)	PUNCT
issue-2649	46	38	in	in	ADP
issue-2649	46	39	the	the	DET
issue-2649	46	40	state	state	NOUN
issue-2649	46	41	tax	tax	NOUN
issue-2649	46	42	service	service	NOUN
issue-2649	46	43	"	"	PUNCT
issue-2649	46	44	(	(	PUNCT
issue-2649	46	45	the	the	DET
issue-2649	46	46	resolution	resolution	NOUN
issue-2649	46	47	of	of	ADP
issue-2649	46	48	the	the	DET
issue-2649	46	49	cabinet	cabinet	NOUN
issue-2649	46	50	of	of	ADP
issue-2649	46	51	ministers	minister	NOUN
issue-2649	46	52	of	of	ADP
issue-2649	46	53	ukraine	ukraine	NOUN
issue-2649	46	54	"	"	PUNCT
issue-2649	46	55	on	on	ADP
issue-2649	46	56	the	the	DET
issue-2649	46	57	implementation	implementation	NOUN
issue-2649	46	58	of	of	ADP
issue-2649	46	59	the	the	DET
issue-2649	46	60	pilot	pilot	NOUN
issue-2649	46	61	project	project	NOUN
issue-2649	46	62	on	on	ADP
issue-2649	46	63	the	the	DET
issue-2649	46	64	functioning	functioning	NOUN
issue-2649	46	65	of	of	ADP
issue-2649	46	66	the	the	DET
issue-2649	46	67	tax	tax	NOUN
issue-2649	46	68	risk	risk	NOUN
issue-2649	46	69	management	management	NOUN
issue-2649	46	70	system	system	NOUN
issue-2649	46	71	(	(	PUNCT
issue-2649	46	72	compliance	compliance	NOUN
issue-2649	46	73	baltic	baltic	ADJ
issue-2649	46	74	journal	journal	PROPN
issue-2649	46	75	of	of	ADP
issue-2649	46	76	economic	economic	ADJ
issue-2649	46	77	studies	study	NOUN
issue-2649	46	78	268	268	NUM
issue-2649	46	79	vol	vol	NOUN
issue-2649	46	80	.	.	PUNCT
issue-2649	47	1	10	10	NUM
issue-2649	47	2	no	no	NOUN
issue-2649	47	3	.	.	NOUN
issue-2649	48	1	5	5	NUM
issue-2649	48	2	,	,	PUNCT
issue-2649	48	3	2024	2024	NUM
issue-2649	48	4	risks	risk	NOUN
issue-2649	48	5	)	)	PUNCT
issue-2649	48	6	in	in	ADP
issue-2649	48	7	the	the	DET
issue-2649	48	8	state	state	NOUN
issue-2649	48	9	tax	tax	NOUN
issue-2649	48	10	service	service	NOUN
issue-2649	48	11	"	"	PUNCT
issue-2649	48	12	,	,	PUNCT
issue-2649	48	13	2	2	X
issue-2649	48	14	)	)	PUNCT
issue-2649	48	15	is	be	AUX
issue-2649	48	16	fully	fully	ADV
issue-2649	48	17	based	base	VERB
issue-2649	48	18	on	on	ADP
issue-2649	48	19	the	the	DET
issue-2649	48	20	international	international	ADJ
issue-2649	48	21	standard	standard	ADJ
issue-2649	48	22	iso	iso	NOUN
issue-2649	48	23	31000:2018	31000:2018	NUM
issue-2649	48	24	"	"	PUNCT
issue-2649	48	25	risk	risk	NOUN
issue-2649	48	26	management	management	NOUN
issue-2649	48	27	.	.	PUNCT
issue-2649	49	1	principles	principle	NOUN
issue-2649	49	2	and	and	CCONJ
issue-2649	49	3	guidelines	guideline	NOUN
issue-2649	49	4	"	"	PUNCT
issue-2649	49	5	and	and	CCONJ
issue-2649	49	6	is	be	AUX
issue-2649	49	7	in	in	ADP
issue-2649	49	8	line	line	NOUN
issue-2649	49	9	with	with	ADP
issue-2649	49	10	the	the	DET
issue-2649	49	11	recommendations	recommendation	NOUN
issue-2649	49	12	of	of	ADP
issue-2649	49	13	the	the	DET
issue-2649	49	14	organisation	organisation	NOUN
issue-2649	49	15	for	for	ADP
issue-2649	49	16	economic	economic	ADJ
issue-2649	49	17	co	co	NOUN
issue-2649	49	18	-	-	NOUN
issue-2649	49	19	operation	operation	NOUN
issue-2649	49	20	and	and	CCONJ
issue-2649	49	21	development	development	NOUN
issue-2649	49	22	.	.	PUNCT
issue-2649	50	1	the	the	DET
issue-2649	50	2	resolution	resolution	NOUN
issue-2649	50	3	defines	define	VERB
issue-2649	50	4	the	the	DET
issue-2649	50	5	term	term	NOUN
issue-2649	50	6	"	"	PUNCT
issue-2649	50	7	tax	tax	NOUN
issue-2649	50	8	compliance	compliance	NOUN
issue-2649	50	9	"	"	PUNCT
issue-2649	50	10	as	as	ADP
issue-2649	50	11	a	a	DET
issue-2649	50	12	set	set	NOUN
issue-2649	50	13	of	of	ADP
issue-2649	50	14	measures	measure	NOUN
issue-2649	50	15	taken	take	VERB
issue-2649	50	16	by	by	ADP
issue-2649	50	17	a	a	DET
issue-2649	50	18	tax	tax	NOUN
issue-2649	50	19	authority	authority	NOUN
issue-2649	50	20	within	within	ADP
issue-2649	50	21	the	the	DET
issue-2649	50	22	framework	framework	NOUN
issue-2649	50	23	of	of	ADP
issue-2649	50	24	a	a	DET
issue-2649	50	25	pilot	pilot	NOUN
issue-2649	50	26	project	project	NOUN
issue-2649	50	27	to	to	PART
issue-2649	50	28	promote	promote	VERB
issue-2649	50	29	voluntary	voluntary	ADJ
issue-2649	50	30	compliance	compliance	NOUN
issue-2649	50	31	by	by	ADP
issue-2649	50	32	taxpayers	taxpayer	NOUN
issue-2649	50	33	with	with	ADP
issue-2649	50	34	the	the	DET
issue-2649	50	35	requirements	requirement	NOUN
issue-2649	50	36	of	of	ADP
issue-2649	50	37	tax	tax	NOUN
issue-2649	50	38	legislation	legislation	NOUN
issue-2649	50	39	and	and	CCONJ
issue-2649	50	40	other	other	ADJ
issue-2649	50	41	legislation	legislation	NOUN
issue-2649	50	42	,	,	PUNCT
issue-2649	50	43	control	control	NOUN
issue-2649	50	44	over	over	ADP
issue-2649	50	45	which	which	PRON
issue-2649	50	46	is	be	AUX
issue-2649	50	47	vested	vest	VERB
issue-2649	50	48	in	in	ADP
issue-2649	50	49	tax	tax	NOUN
issue-2649	50	50	authorities	authority	NOUN
issue-2649	50	51	,	,	PUNCT
issue-2649	50	52	if	if	SCONJ
issue-2649	50	53	there	there	PRON
issue-2649	50	54	are	be	VERB
issue-2649	50	55	grounds	ground	NOUN
issue-2649	50	56	,	,	PUNCT
issue-2649	50	57	within	within	ADP
issue-2649	50	58	the	the	DET
issue-2649	50	59	limits	limit	NOUN
issue-2649	50	60	and	and	CCONJ
issue-2649	50	61	in	in	ADP
issue-2649	50	62	the	the	DET
issue-2649	50	63	manner	manner	NOUN
issue-2649	50	64	prescribed	prescribe	VERB
issue-2649	50	65	by	by	ADP
issue-2649	50	66	such	such	ADJ
issue-2649	50	67	legislation	legislation	NOUN
issue-2649	50	68	,	,	PUNCT
issue-2649	50	69	by	by	ADP
issue-2649	50	70	managing	manage	VERB
issue-2649	50	71	tax	tax	NOUN
issue-2649	50	72	risks	risk	NOUN
issue-2649	50	73	(	(	PUNCT
issue-2649	50	74	the	the	DET
issue-2649	50	75	resolution	resolution	NOUN
issue-2649	50	76	of	of	ADP
issue-2649	50	77	the	the	DET
issue-2649	50	78	cabinet	cabinet	NOUN
issue-2649	50	79	of	of	ADP
issue-2649	50	80	ministers	minister	NOUN
issue-2649	50	81	of	of	ADP
issue-2649	50	82	ukraine	ukraine	NOUN
issue-2649	50	83	"	"	PUNCT
issue-2649	50	84	on	on	ADP
issue-2649	50	85	the	the	DET
issue-2649	50	86	implementation	implementation	NOUN
issue-2649	50	87	of	of	ADP
issue-2649	50	88	the	the	DET
issue-2649	50	89	pilot	pilot	NOUN
issue-2649	50	90	project	project	NOUN
issue-2649	50	91	on	on	ADP
issue-2649	50	92	the	the	DET
issue-2649	50	93	functioning	functioning	NOUN
issue-2649	50	94	of	of	ADP
issue-2649	50	95	the	the	DET
issue-2649	50	96	tax	tax	NOUN
issue-2649	50	97	risk	risk	NOUN
issue-2649	50	98	management	management	NOUN
issue-2649	50	99	system	system	NOUN
issue-2649	50	100	(	(	PUNCT
issue-2649	50	101	compliance	compliance	NOUN
issue-2649	50	102	risks	risk	NOUN
issue-2649	50	103	)	)	PUNCT
issue-2649	50	104	in	in	ADP
issue-2649	50	105	the	the	DET
issue-2649	50	106	state	state	NOUN
issue-2649	50	107	tax	tax	NOUN
issue-2649	50	108	service	service	NOUN
issue-2649	50	109	"	"	PUNCT
issue-2649	50	110	,	,	PUNCT
issue-2649	50	111	2	2	NUM
issue-2649	50	112	)	)	PUNCT
issue-2649	50	113	.	.	PUNCT
issue-2649	51	1	accordingly	accordingly	ADV
issue-2649	51	2	,	,	PUNCT
issue-2649	51	3	for	for	ADP
issue-2649	51	4	companies	company	NOUN
issue-2649	51	5	,	,	PUNCT
issue-2649	51	6	compliance	compliance	NOUN
issue-2649	51	7	risk	risk	NOUN
issue-2649	51	8	in	in	ADP
issue-2649	51	9	the	the	DET
issue-2649	51	10	tax	tax	NOUN
issue-2649	51	11	area	area	NOUN
issue-2649	51	12	means	mean	VERB
issue-2649	51	13	a	a	DET
issue-2649	51	14	set	set	NOUN
issue-2649	51	15	of	of	ADP
issue-2649	51	16	measures	measure	NOUN
issue-2649	51	17	for	for	ADP
issue-2649	51	18	voluntary	voluntary	ADJ
issue-2649	51	19	compliance	compliance	NOUN
issue-2649	51	20	with	with	ADP
issue-2649	51	21	tax	tax	NOUN
issue-2649	51	22	legislation	legislation	NOUN
issue-2649	51	23	,	,	PUNCT
issue-2649	51	24	which	which	PRON
issue-2649	51	25	requires	require	VERB
issue-2649	51	26	clarification	clarification	NOUN
issue-2649	51	27	.	.	PUNCT
issue-2649	52	1	the	the	DET
issue-2649	52	2	main	main	ADJ
issue-2649	52	3	types	type	NOUN
issue-2649	52	4	of	of	ADP
issue-2649	52	5	risks	risk	NOUN
issue-2649	52	6	associated	associate	VERB
issue-2649	52	7	with	with	ADP
issue-2649	52	8	taxpayers	taxpayer	NOUN
issue-2649	52	9	'	'	PART
issue-2649	52	10	noncompliance	noncompliance	NOUN
issue-2649	52	11	with	with	ADP
issue-2649	52	12	tax	tax	NOUN
issue-2649	52	13	legislation	legislation	NOUN
issue-2649	52	14	have	have	AUX
issue-2649	52	15	been	be	AUX
issue-2649	52	16	identified	identify	VERB
issue-2649	52	17	:	:	PUNCT
issue-2649	52	18	–	–	PUNCT
issue-2649	52	19	registration	registration	NOUN
issue-2649	52	20	risk	risk	NOUN
issue-2649	52	21	is	be	AUX
issue-2649	52	22	a	a	DET
issue-2649	52	23	case	case	NOUN
issue-2649	52	24	when	when	SCONJ
issue-2649	52	25	persons	person	NOUN
issue-2649	52	26	who	who	PRON
issue-2649	52	27	are	be	AUX
issue-2649	52	28	obliged	oblige	VERB
issue-2649	52	29	to	to	PART
issue-2649	52	30	register	register	VERB
issue-2649	52	31	with	with	ADP
issue-2649	52	32	a	a	DET
issue-2649	52	33	tax	tax	NOUN
issue-2649	52	34	authority	authority	NOUN
issue-2649	52	35	or	or	CCONJ
issue-2649	52	36	register	register	VERB
issue-2649	52	37	as	as	SCONJ
issue-2649	52	38	payers	payer	NOUN
issue-2649	52	39	of	of	ADP
issue-2649	52	40	certain	certain	ADJ
issue-2649	52	41	types	type	NOUN
issue-2649	52	42	of	of	ADP
issue-2649	52	43	taxes	taxis	NOUN
issue-2649	52	44	are	be	AUX
issue-2649	52	45	not	not	PART
issue-2649	52	46	registered	register	VERB
issue-2649	52	47	with	with	ADP
issue-2649	52	48	a	a	DET
issue-2649	52	49	supervisory	supervisory	ADJ
issue-2649	52	50	authority	authority	NOUN
issue-2649	52	51	or	or	CCONJ
issue-2649	52	52	are	be	AUX
issue-2649	52	53	not	not	PART
issue-2649	52	54	registered	register	VERB
issue-2649	52	55	as	as	ADP
issue-2649	52	56	payers	payer	NOUN
issue-2649	52	57	of	of	ADP
issue-2649	52	58	the	the	DET
issue-2649	52	59	relevant	relevant	ADJ
issue-2649	52	60	taxes	taxis	NOUN
issue-2649	52	61	;	;	PUNCT
issue-2649	52	62	–	–	PUNCT
issue-2649	52	63	reporting	report	VERB
issue-2649	52	64	risk	risk	NOUN
issue-2649	52	65	is	be	AUX
issue-2649	52	66	the	the	DET
issue-2649	52	67	case	case	NOUN
issue-2649	52	68	when	when	SCONJ
issue-2649	52	69	taxpayers	taxpayer	NOUN
issue-2649	52	70	submit	submit	VERB
issue-2649	52	71	tax	tax	NOUN
issue-2649	52	72	reports	report	NOUN
issue-2649	52	73	late	late	ADV
issue-2649	52	74	or	or	CCONJ
issue-2649	52	75	do	do	AUX
issue-2649	52	76	not	not	PART
issue-2649	52	77	submit	submit	VERB
issue-2649	52	78	them	they	PRON
issue-2649	52	79	at	at	ADV
issue-2649	52	80	all	all	ADV
issue-2649	52	81	;	;	PUNCT
issue-2649	52	82	–	–	PUNCT
issue-2649	52	83	payment	payment	NOUN
issue-2649	52	84	risk	risk	NOUN
issue-2649	52	85	is	be	AUX
issue-2649	52	86	the	the	DET
issue-2649	52	87	case	case	NOUN
issue-2649	52	88	when	when	SCONJ
issue-2649	52	89	taxpayers	taxpayer	NOUN
issue-2649	52	90	pay	pay	VERB
issue-2649	52	91	taxes	taxis	NOUN
issue-2649	52	92	,	,	PUNCT
issue-2649	52	93	duties	duty	NOUN
issue-2649	52	94	,	,	PUNCT
issue-2649	52	95	fees	fee	NOUN
issue-2649	52	96	late	late	ADV
issue-2649	52	97	or	or	CCONJ
issue-2649	52	98	incompletely	incompletely	ADV
issue-2649	52	99	or	or	CCONJ
issue-2649	52	100	not	not	PART
issue-2649	52	101	at	at	ADV
issue-2649	52	102	all	all	ADV
issue-2649	52	103	,	,	PUNCT
issue-2649	52	104	which	which	PRON
issue-2649	52	105	leads	lead	VERB
issue-2649	52	106	to	to	ADP
issue-2649	52	107	the	the	DET
issue-2649	52	108	emergence	emergence	NOUN
issue-2649	52	109	or	or	CCONJ
issue-2649	52	110	accumulation	accumulation	NOUN
issue-2649	52	111	of	of	ADP
issue-2649	52	112	tax	tax	NOUN
issue-2649	52	113	debt	debt	NOUN
issue-2649	52	114	;	;	PUNCT
issue-2649	52	115	–	–	PUNCT
issue-2649	52	116	declaration	declaration	NOUN
issue-2649	52	117	risk	risk	NOUN
issue-2649	52	118	is	be	AUX
issue-2649	52	119	a	a	DET
issue-2649	52	120	case	case	NOUN
issue-2649	52	121	when	when	SCONJ
issue-2649	52	122	tax	tax	NOUN
issue-2649	52	123	revenues	revenue	NOUN
issue-2649	52	124	are	be	AUX
issue-2649	52	125	reduced	reduce	VERB
issue-2649	52	126	or	or	CCONJ
issue-2649	52	127	may	may	AUX
issue-2649	52	128	be	be	AUX
issue-2649	52	129	reduced	reduce	VERB
issue-2649	52	130	as	as	ADP
issue-2649	52	131	a	a	DET
issue-2649	52	132	result	result	NOUN
issue-2649	52	133	of	of	ADP
issue-2649	52	134	incorrect	incorrect	ADJ
issue-2649	52	135	reporting	reporting	NOUN
issue-2649	52	136	(	(	PUNCT
issue-2649	52	137	either	either	CCONJ
issue-2649	52	138	by	by	ADP
issue-2649	52	139	mistake	mistake	NOUN
issue-2649	52	140	or	or	CCONJ
issue-2649	52	141	intentionally	intentionally	ADV
issue-2649	52	142	)	)	PUNCT
issue-2649	52	143	(	(	PUNCT
issue-2649	52	144	the	the	DET
issue-2649	52	145	resolution	resolution	NOUN
issue-2649	52	146	of	of	ADP
issue-2649	52	147	the	the	DET
issue-2649	52	148	cabinet	cabinet	NOUN
issue-2649	52	149	of	of	ADP
issue-2649	52	150	ministers	minister	NOUN
issue-2649	52	151	of	of	ADP
issue-2649	52	152	ukraine	ukraine	NOUN
issue-2649	52	153	"	"	PUNCT
issue-2649	52	154	on	on	ADP
issue-2649	52	155	the	the	DET
issue-2649	52	156	implementation	implementation	NOUN
issue-2649	52	157	of	of	ADP
issue-2649	52	158	the	the	DET
issue-2649	52	159	pilot	pilot	NOUN
issue-2649	52	160	project	project	NOUN
issue-2649	52	161	on	on	ADP
issue-2649	52	162	the	the	DET
issue-2649	52	163	functioning	functioning	NOUN
issue-2649	52	164	of	of	ADP
issue-2649	52	165	the	the	DET
issue-2649	52	166	tax	tax	NOUN
issue-2649	52	167	risk	risk	NOUN
issue-2649	52	168	management	management	NOUN
issue-2649	52	169	system	system	NOUN
issue-2649	52	170	(	(	PUNCT
issue-2649	52	171	compliance	compliance	NOUN
issue-2649	52	172	risks	risk	NOUN
issue-2649	52	173	)	)	PUNCT
issue-2649	52	174	in	in	ADP
issue-2649	52	175	the	the	DET
issue-2649	52	176	state	state	NOUN
issue-2649	52	177	tax	tax	NOUN
issue-2649	52	178	service	service	NOUN
issue-2649	52	179	"	"	PUNCT
issue-2649	52	180	,	,	PUNCT
issue-2649	52	181	2	2	NUM
issue-2649	52	182	)	)	PUNCT
issue-2649	52	183	.	.	PUNCT
issue-2649	53	1	these	these	DET
issue-2649	53	2	types	type	NOUN
issue-2649	53	3	of	of	ADP
issue-2649	53	4	tax	tax	NOUN
issue-2649	53	5	risks	risk	NOUN
issue-2649	53	6	are	be	AUX
issue-2649	53	7	the	the	DET
issue-2649	53	8	foundation	foundation	NOUN
issue-2649	53	9	of	of	ADP
issue-2649	53	10	the	the	DET
issue-2649	53	11	tax	tax	NOUN
issue-2649	53	12	compliance	compliance	NOUN
issue-2649	53	13	risk	risk	NOUN
issue-2649	53	14	for	for	ADP
issue-2649	53	15	taxpayers	taxpayer	NOUN
issue-2649	53	16	within	within	ADP
issue-2649	53	17	the	the	DET
issue-2649	53	18	framework	framework	NOUN
issue-2649	53	19	of	of	ADP
issue-2649	53	20	prevention	prevention	NOUN
issue-2649	53	21	,	,	PUNCT
issue-2649	53	22	minimisation	minimisation	NOUN
issue-2649	53	23	and	and	CCONJ
issue-2649	53	24	acceptance	acceptance	NOUN
issue-2649	53	25	of	of	ADP
issue-2649	53	26	tax	tax	NOUN
issue-2649	53	27	risks	risk	NOUN
issue-2649	53	28	at	at	ADP
issue-2649	53	29	the	the	DET
issue-2649	53	30	enterprise	enterprise	NOUN
issue-2649	53	31	.	.	PUNCT
issue-2649	54	1	it	it	PRON
issue-2649	54	2	is	be	AUX
issue-2649	54	3	the	the	DET
issue-2649	54	4	legally	legally	ADV
issue-2649	54	5	established	establish	VERB
issue-2649	54	6	risks	risk	NOUN
issue-2649	54	7	that	that	PRON
issue-2649	54	8	build	build	VERB
issue-2649	54	9	the	the	DET
issue-2649	54	10	tax	tax	NOUN
issue-2649	54	11	risk	risk	NOUN
issue-2649	54	12	management	management	NOUN
issue-2649	54	13	system	system	NOUN
issue-2649	54	14	at	at	ADP
issue-2649	54	15	the	the	DET
issue-2649	54	16	enterprise	enterprise	NOUN
issue-2649	54	17	.	.	PUNCT
issue-2649	55	1	the	the	DET
issue-2649	55	2	article	article	NOUN
issue-2649	55	3	defines	define	VERB
issue-2649	55	4	the	the	DET
issue-2649	55	5	main	main	ADJ
issue-2649	55	6	principles	principle	NOUN
issue-2649	55	7	of	of	ADP
issue-2649	55	8	the	the	DET
issue-2649	55	9	taxpayer	taxpayer	NOUN
issue-2649	55	10	management	management	NOUN
issue-2649	55	11	system	system	NOUN
issue-2649	55	12	introduced	introduce	VERB
issue-2649	55	13	into	into	ADP
issue-2649	55	14	the	the	DET
issue-2649	55	15	risk	risk	NOUN
issue-2649	55	16	management	management	NOUN
issue-2649	55	17	system	system	NOUN
issue-2649	55	18	of	of	ADP
issue-2649	55	19	the	the	DET
issue-2649	55	20	state	state	NOUN
issue-2649	55	21	tax	tax	NOUN
issue-2649	55	22	service	service	NOUN
issue-2649	55	23	at	at	ADP
issue-2649	55	24	the	the	DET
issue-2649	55	25	time	time	NOUN
issue-2649	55	26	of	of	ADP
issue-2649	55	27	implementation	implementation	NOUN
issue-2649	55	28	of	of	ADP
issue-2649	55	29	the	the	DET
issue-2649	55	30	pilot	pilot	NOUN
issue-2649	55	31	project	project	NOUN
issue-2649	55	32	,	,	PUNCT
issue-2649	55	33	and	and	CCONJ
issue-2649	55	34	accordingly	accordingly	ADV
issue-2649	55	35	offers	offer	VERB
issue-2649	55	36	an	an	DET
issue-2649	55	37	interpretation	interpretation	NOUN
issue-2649	55	38	of	of	ADP
issue-2649	55	39	these	these	DET
issue-2649	55	40	principles	principle	NOUN
issue-2649	55	41	for	for	ADP
issue-2649	55	42	business	business	NOUN
issue-2649	55	43	entities	entity	NOUN
issue-2649	55	44	(	(	PUNCT
issue-2649	55	45	table	table	NOUN
issue-2649	55	46	1	1	NUM
issue-2649	55	47	)	)	PUNCT
issue-2649	55	48	.	.	PUNCT
issue-2649	56	1	table	table	NOUN
issue-2649	56	2	1	1	NUM
issue-2649	56	3	importance	importance	NOUN
issue-2649	56	4	of	of	ADP
issue-2649	56	5	the	the	DET
issue-2649	56	6	basic	basic	ADJ
issue-2649	56	7	principles	principle	NOUN
issue-2649	56	8	of	of	ADP
issue-2649	56	9	the	the	DET
issue-2649	56	10	risk	risk	NOUN
issue-2649	56	11	management	management	NOUN
issue-2649	56	12	system	system	NOUN
issue-2649	56	13	principle	principle	ADJ
issue-2649	56	14	legislative	legislative	ADJ
issue-2649	56	15	definition	definition	NOUN
issue-2649	56	16	definitions	definition	NOUN
issue-2649	56	17	for	for	ADP
issue-2649	56	18	enterprises	enterprise	NOUN
issue-2649	56	19	integrated	integrate	VERB
issue-2649	56	20	tax	tax	NOUN
issue-2649	56	21	risk	risk	NOUN
issue-2649	56	22	management	management	NOUN
issue-2649	56	23	the	the	DET
issue-2649	56	24	principle	principle	NOUN
issue-2649	56	25	of	of	ADP
issue-2649	56	26	tax	tax	NOUN
issue-2649	56	27	risk	risk	NOUN
issue-2649	56	28	management	management	NOUN
issue-2649	56	29	,	,	PUNCT
issue-2649	56	30	which	which	PRON
issue-2649	56	31	provides	provide	VERB
issue-2649	56	32	for	for	ADP
issue-2649	56	33	the	the	DET
issue-2649	56	34	experimental	experimental	ADJ
issue-2649	56	35	integration	integration	NOUN
issue-2649	56	36	of	of	ADP
issue-2649	56	37	approaches	approach	NOUN
issue-2649	56	38	to	to	ADP
issue-2649	56	39	its	its	PRON
issue-2649	56	40	management	management	NOUN
issue-2649	56	41	into	into	ADP
issue-2649	56	42	the	the	DET
issue-2649	56	43	activities	activity	NOUN
issue-2649	56	44	of	of	ADP
issue-2649	56	45	structural	structural	ADJ
issue-2649	56	46	units	unit	NOUN
issue-2649	56	47	.	.	PUNCT
issue-2649	57	1	the	the	DET
issue-2649	57	2	activities	activity	NOUN
issue-2649	57	3	of	of	ADP
issue-2649	57	4	the	the	DET
issue-2649	57	5	business	business	NOUN
issue-2649	57	6	entity	entity	NOUN
issue-2649	57	7	are	be	AUX
issue-2649	57	8	controlled	control	VERB
issue-2649	57	9	by	by	ADP
issue-2649	57	10	all	all	DET
issue-2649	57	11	levels	level	NOUN
issue-2649	57	12	of	of	ADP
issue-2649	57	13	the	the	DET
issue-2649	57	14	state	state	NOUN
issue-2649	57	15	tax	tax	NOUN
issue-2649	57	16	service	service	NOUN
issue-2649	57	17	and	and	CCONJ
issue-2649	57	18	are	be	AUX
issue-2649	57	19	concentrated	concentrate	VERB
issue-2649	57	20	directly	directly	ADV
issue-2649	57	21	in	in	ADP
issue-2649	57	22	the	the	DET
issue-2649	57	23	territorial	territorial	ADJ
issue-2649	57	24	divisions	division	NOUN
issue-2649	57	25	,	,	PUNCT
issue-2649	57	26	with	with	ADP
issue-2649	57	27	the	the	DET
issue-2649	57	28	possible	possible	ADJ
issue-2649	57	29	involvement	involvement	NOUN
issue-2649	57	30	of	of	ADP
issue-2649	57	31	compliance	compliance	NOUN
issue-2649	57	32	managers	manager	NOUN
issue-2649	57	33	of	of	ADP
issue-2649	57	34	the	the	DET
issue-2649	57	35	tax	tax	NOUN
issue-2649	57	36	service	service	NOUN
issue-2649	57	37	directly	directly	ADV
issue-2649	57	38	working	work	VERB
issue-2649	57	39	with	with	ADP
issue-2649	57	40	the	the	DET
issue-2649	57	41	company	company	NOUN
issue-2649	57	42	.	.	PUNCT
issue-2649	58	1	structuring	structuring	NOUN
issue-2649	58	2	and	and	CCONJ
issue-2649	58	3	comprehensive	comprehensive	ADJ
issue-2649	58	4	management	management	NOUN
issue-2649	58	5	of	of	ADP
issue-2649	58	6	tax	tax	NOUN
issue-2649	58	7	risk	risk	NOUN
issue-2649	58	8	the	the	DET
issue-2649	58	9	principle	principle	NOUN
issue-2649	58	10	of	of	ADP
issue-2649	58	11	tax	tax	NOUN
issue-2649	58	12	risk	risk	NOUN
issue-2649	58	13	management	management	NOUN
issue-2649	58	14	,	,	PUNCT
issue-2649	58	15	which	which	PRON
issue-2649	58	16	provides	provide	VERB
issue-2649	58	17	for	for	ADP
issue-2649	58	18	a	a	DET
issue-2649	58	19	systematic	systematic	ADJ
issue-2649	58	20	and	and	CCONJ
issue-2649	58	21	comprehensive	comprehensive	ADJ
issue-2649	58	22	study	study	NOUN
issue-2649	58	23	of	of	ADP
issue-2649	58	24	all	all	DET
issue-2649	58	25	aspects	aspect	NOUN
issue-2649	58	26	of	of	ADP
issue-2649	58	27	a	a	DET
issue-2649	58	28	taxpayer	taxpayer	NOUN
issue-2649	58	29	's	's	PART
issue-2649	58	30	activities	activity	NOUN
issue-2649	58	31	in	in	ADP
issue-2649	58	32	fulfilling	fulfil	VERB
issue-2649	58	33	tax	tax	NOUN
issue-2649	58	34	obligations	obligation	NOUN
issue-2649	58	35	.	.	PUNCT
issue-2649	59	1	the	the	DET
issue-2649	59	2	main	main	ADJ
issue-2649	59	3	focus	focus	NOUN
issue-2649	59	4	is	be	AUX
issue-2649	59	5	on	on	ADP
issue-2649	59	6	the	the	DET
issue-2649	59	7	"	"	PUNCT
issue-2649	59	8	appropriate	appropriate	ADJ
issue-2649	59	9	"	"	PUNCT
issue-2649	59	10	fulfilment	fulfilment	NOUN
issue-2649	59	11	of	of	ADP
issue-2649	59	12	tax	tax	NOUN
issue-2649	59	13	obligations	obligation	NOUN
issue-2649	59	14	by	by	ADP
issue-2649	59	15	the	the	DET
issue-2649	59	16	enterprise	enterprise	NOUN
issue-2649	59	17	,	,	PUNCT
issue-2649	59	18	achieving	achieve	VERB
issue-2649	59	19	the	the	DET
issue-2649	59	20	level	level	NOUN
issue-2649	59	21	of	of	ADP
issue-2649	59	22	industry	industry	NOUN
issue-2649	59	23	average	average	ADJ
issue-2649	59	24	"	"	PUNCT
issue-2649	59	25	tax	tax	NOUN
issue-2649	59	26	efficiency	efficiency	NOUN
issue-2649	59	27	"	"	PUNCT
issue-2649	59	28	–	–	PUNCT
issue-2649	59	29	paying	pay	VERB
issue-2649	59	30	taxes	taxis	NOUN
issue-2649	59	31	at	at	ADP
issue-2649	59	32	the	the	DET
issue-2649	59	33	prescribed	prescribed	ADJ
issue-2649	59	34	level	level	NOUN
issue-2649	59	35	.	.	PUNCT
issue-2649	60	1	adapted	adapt	VERB
issue-2649	60	2	tax	tax	NOUN
issue-2649	60	3	risk	risk	NOUN
issue-2649	60	4	management	management	NOUN
issue-2649	60	5	the	the	DET
issue-2649	60	6	principle	principle	NOUN
issue-2649	60	7	of	of	ADP
issue-2649	60	8	tax	tax	NOUN
issue-2649	60	9	risk	risk	NOUN
issue-2649	60	10	management	management	NOUN
issue-2649	60	11	,	,	PUNCT
issue-2649	60	12	which	which	PRON
issue-2649	60	13	provides	provide	VERB
issue-2649	60	14	for	for	ADP
issue-2649	60	15	the	the	DET
issue-2649	60	16	continuous	continuous	ADJ
issue-2649	60	17	adaptation	adaptation	NOUN
issue-2649	60	18	and	and	CCONJ
issue-2649	60	19	optimisation	optimisation	NOUN
issue-2649	60	20	of	of	ADP
issue-2649	60	21	risk	risk	NOUN
issue-2649	60	22	management	management	NOUN
issue-2649	60	23	processes	process	NOUN
issue-2649	60	24	in	in	ADP
issue-2649	60	25	accordance	accordance	NOUN
issue-2649	60	26	with	with	ADP
issue-2649	60	27	changes	change	NOUN
issue-2649	60	28	in	in	ADP
issue-2649	60	29	the	the	DET
issue-2649	60	30	external	external	ADJ
issue-2649	60	31	and	and	CCONJ
issue-2649	60	32	internal	internal	ADJ
issue-2649	60	33	environment	environment	NOUN
issue-2649	60	34	.	.	PUNCT
issue-2649	61	1	constant	constant	ADJ
issue-2649	61	2	updating	updating	NOUN
issue-2649	61	3	of	of	ADP
issue-2649	61	4	tax	tax	NOUN
issue-2649	61	5	risk	risk	NOUN
issue-2649	61	6	indicators	indicator	NOUN
issue-2649	61	7	(	(	PUNCT
issue-2649	61	8	monthly	monthly	ADJ
issue-2649	61	9	changes	change	NOUN
issue-2649	61	10	in	in	ADP
issue-2649	61	11	the	the	DET
issue-2649	61	12	level	level	NOUN
issue-2649	61	13	of	of	ADP
issue-2649	61	14	industry	industry	NOUN
issue-2649	61	15	average	average	ADJ
issue-2649	61	16	"	"	PUNCT
issue-2649	61	17	tax	tax	NOUN
issue-2649	61	18	efficiency	efficiency	NOUN
issue-2649	61	19	"	"	PUNCT
issue-2649	61	20	)	)	PUNCT
issue-2649	61	21	.	.	PUNCT
issue-2649	62	1	іnclusive	іnclusive	NOUN
issue-2649	62	2	(	(	PUNCT
issue-2649	62	3	comprehensive	comprehensive	ADJ
issue-2649	62	4	)	)	PUNCT
issue-2649	62	5	tax	tax	NOUN
issue-2649	62	6	risk	risk	NOUN
issue-2649	62	7	management	management	NOUN
issue-2649	62	8	the	the	DET
issue-2649	62	9	principle	principle	NOUN
issue-2649	62	10	of	of	ADP
issue-2649	62	11	tax	tax	NOUN
issue-2649	62	12	risk	risk	NOUN
issue-2649	62	13	management	management	NOUN
issue-2649	62	14	,	,	PUNCT
issue-2649	62	15	which	which	PRON
issue-2649	62	16	provides	provide	VERB
issue-2649	62	17	for	for	ADP
issue-2649	62	18	the	the	DET
issue-2649	62	19	comprehensive	comprehensive	ADJ
issue-2649	62	20	and	and	CCONJ
issue-2649	62	21	timely	timely	ADJ
issue-2649	62	22	involvement	involvement	NOUN
issue-2649	62	23	of	of	ADP
issue-2649	62	24	stakeholders	stakeholder	NOUN
issue-2649	62	25	in	in	ADP
issue-2649	62	26	the	the	DET
issue-2649	62	27	implementation	implementation	NOUN
issue-2649	62	28	of	of	ADP
issue-2649	62	29	the	the	DET
issue-2649	62	30	pilot	pilot	NOUN
issue-2649	62	31	project	project	NOUN
issue-2649	62	32	,	,	PUNCT
issue-2649	62	33	which	which	PRON
issue-2649	62	34	helps	help	VERB
issue-2649	62	35	to	to	PART
issue-2649	62	36	increase	increase	VERB
issue-2649	62	37	the	the	DET
issue-2649	62	38	level	level	NOUN
issue-2649	62	39	of	of	ADP
issue-2649	62	40	awareness	awareness	NOUN
issue-2649	62	41	and	and	CCONJ
issue-2649	62	42	validity	validity	NOUN
issue-2649	62	43	of	of	ADP
issue-2649	62	44	tax	tax	NOUN
issue-2649	62	45	risk	risk	NOUN
issue-2649	62	46	management	management	NOUN
issue-2649	62	47	.	.	PUNCT
issue-2649	63	1	interaction	interaction	NOUN
issue-2649	63	2	with	with	ADP
issue-2649	63	3	the	the	DET
issue-2649	63	4	state	state	NOUN
issue-2649	63	5	tax	tax	NOUN
issue-2649	63	6	service	service	NOUN
issue-2649	63	7	on	on	ADP
issue-2649	63	8	an	an	DET
issue-2649	63	9	ongoing	ongoing	ADJ
issue-2649	63	10	basis	basis	NOUN
issue-2649	63	11	.	.	PUNCT
issue-2649	64	1	dynamic	dynamic	ADJ
issue-2649	64	2	tax	tax	NOUN
issue-2649	64	3	risk	risk	NOUN
issue-2649	64	4	management	management	NOUN
issue-2649	64	5	the	the	DET
issue-2649	64	6	principle	principle	NOUN
issue-2649	64	7	of	of	ADP
issue-2649	64	8	tax	tax	NOUN
issue-2649	64	9	risk	risk	NOUN
issue-2649	64	10	management	management	NOUN
issue-2649	64	11	,	,	PUNCT
issue-2649	64	12	which	which	PRON
issue-2649	64	13	allows	allow	VERB
issue-2649	64	14	timely	timely	ADJ
issue-2649	64	15	anticipation	anticipation	NOUN
issue-2649	64	16	and	and	CCONJ
issue-2649	64	17	appropriate	appropriate	ADJ
issue-2649	64	18	response	response	NOUN
issue-2649	64	19	to	to	ADP
issue-2649	64	20	changes	change	NOUN
issue-2649	64	21	and	and	CCONJ
issue-2649	64	22	events	event	NOUN
issue-2649	64	23	in	in	ADP
issue-2649	64	24	the	the	DET
issue-2649	64	25	internal	internal	ADJ
issue-2649	64	26	and	and	CCONJ
issue-2649	64	27	external	external	ADJ
issue-2649	64	28	environment	environment	NOUN
issue-2649	64	29	that	that	PRON
issue-2649	64	30	affect	affect	VERB
issue-2649	64	31	the	the	DET
issue-2649	64	32	emergence	emergence	NOUN
issue-2649	64	33	,	,	PUNCT
issue-2649	64	34	change	change	NOUN
issue-2649	64	35	or	or	CCONJ
issue-2649	64	36	disappearance	disappearance	NOUN
issue-2649	64	37	of	of	ADP
issue-2649	64	38	tax	tax	NOUN
issue-2649	64	39	risks	risk	NOUN
issue-2649	64	40	during	during	ADP
issue-2649	64	41	the	the	DET
issue-2649	64	42	implementation	implementation	NOUN
issue-2649	64	43	of	of	ADP
issue-2649	64	44	the	the	DET
issue-2649	64	45	pilot	pilot	NOUN
issue-2649	64	46	project	project	NOUN
issue-2649	64	47	.	.	PUNCT
issue-2649	65	1	the	the	DET
issue-2649	65	2	readiness	readiness	NOUN
issue-2649	65	3	of	of	ADP
issue-2649	65	4	the	the	DET
issue-2649	65	5	enterprise	enterprise	NOUN
issue-2649	65	6	to	to	PART
issue-2649	65	7	intervene	intervene	VERB
issue-2649	65	8	in	in	ADP
issue-2649	65	9	the	the	DET
issue-2649	65	10	administration	administration	NOUN
issue-2649	65	11	processes	process	NOUN
issue-2649	65	12	in	in	ADP
issue-2649	65	13	the	the	DET
issue-2649	65	14	course	course	NOUN
issue-2649	65	15	of	of	ADP
issue-2649	65	16	business	business	NOUN
issue-2649	65	17	activities	activity	NOUN
issue-2649	65	18	to	to	PART
issue-2649	65	19	adjust	adjust	VERB
issue-2649	65	20	the	the	DET
issue-2649	65	21	"	"	PUNCT
issue-2649	65	22	tax	tax	NOUN
issue-2649	65	23	efficiency	efficiency	NOUN
issue-2649	65	24	"	"	PUNCT
issue-2649	65	25	indicators	indicator	NOUN
issue-2649	65	26	.	.	PUNCT
issue-2649	66	1	continuous	continuous	ADJ
issue-2649	66	2	improvement	improvement	NOUN
issue-2649	66	3	of	of	ADP
issue-2649	66	4	tax	tax	NOUN
issue-2649	66	5	risk	risk	NOUN
issue-2649	66	6	management	management	NOUN
issue-2649	66	7	continuous	continuous	ADJ
issue-2649	66	8	improvement	improvement	NOUN
issue-2649	66	9	through	through	ADP
issue-2649	66	10	training	training	NOUN
issue-2649	66	11	and	and	CCONJ
issue-2649	66	12	experience	experience	NOUN
issue-2649	66	13	gained	gain	VERB
issue-2649	66	14	during	during	ADP
issue-2649	66	15	the	the	DET
issue-2649	66	16	pilot	pilot	NOUN
issue-2649	66	17	project	project	NOUN
issue-2649	66	18	.	.	PUNCT
issue-2649	67	1	continuous	continuous	ADJ
issue-2649	67	2	improvement	improvement	NOUN
issue-2649	67	3	through	through	ADP
issue-2649	67	4	training	training	NOUN
issue-2649	67	5	and	and	CCONJ
issue-2649	67	6	experience	experience	NOUN
issue-2649	67	7	to	to	PART
issue-2649	67	8	meet	meet	VERB
issue-2649	67	9	the	the	DET
issue-2649	67	10	requirements	requirement	NOUN
issue-2649	67	11	of	of	ADP
issue-2649	67	12	voluntary	voluntary	ADJ
issue-2649	67	13	tax	tax	NOUN
issue-2649	67	14	compliance	compliance	NOUN
issue-2649	67	15	.	.	PUNCT
issue-2649	68	1	source	source	NOUN
issue-2649	68	2	:	:	PUNCT
issue-2649	68	3	compiled	compile	VERB
issue-2649	68	4	on	on	ADP
issue-2649	68	5	the	the	DET
issue-2649	68	6	basis	basis	NOUN
issue-2649	68	7	of	of	ADP
issue-2649	68	8	(	(	PUNCT
issue-2649	68	9	the	the	DET
issue-2649	68	10	resolution	resolution	NOUN
issue-2649	68	11	of	of	ADP
issue-2649	68	12	the	the	DET
issue-2649	68	13	cabinet	cabinet	NOUN
issue-2649	68	14	of	of	ADP
issue-2649	68	15	ministers	minister	NOUN
issue-2649	68	16	of	of	ADP
issue-2649	68	17	ukraine	ukraine	NOUN
issue-2649	68	18	"	"	PUNCT
issue-2649	68	19	on	on	ADP
issue-2649	68	20	the	the	DET
issue-2649	68	21	implementation	implementation	NOUN
issue-2649	68	22	of	of	ADP
issue-2649	68	23	the	the	DET
issue-2649	68	24	pilot	pilot	NOUN
issue-2649	68	25	project	project	NOUN
issue-2649	68	26	on	on	ADP
issue-2649	68	27	the	the	DET
issue-2649	68	28	functioning	functioning	NOUN
issue-2649	68	29	of	of	ADP
issue-2649	68	30	the	the	DET
issue-2649	68	31	tax	tax	NOUN
issue-2649	68	32	risk	risk	NOUN
issue-2649	68	33	management	management	NOUN
issue-2649	68	34	system	system	NOUN
issue-2649	68	35	(	(	PUNCT
issue-2649	68	36	compliance	compliance	NOUN
issue-2649	68	37	risks	risk	NOUN
issue-2649	68	38	)	)	PUNCT
issue-2649	68	39	in	in	ADP
issue-2649	68	40	the	the	DET
issue-2649	68	41	state	state	NOUN
issue-2649	68	42	tax	tax	NOUN
issue-2649	68	43	service	service	NOUN
issue-2649	68	44	"	"	PUNCT
issue-2649	68	45	,	,	PUNCT
issue-2649	68	46	2	2	X
issue-2649	68	47	)	)	PUNCT
issue-2649	68	48	baltic	baltic	ADJ
issue-2649	68	49	journal	journal	NOUN
issue-2649	68	50	of	of	ADP
issue-2649	68	51	economic	economic	ADJ
issue-2649	68	52	studies	study	NOUN
issue-2649	68	53	269	269	NUM
issue-2649	68	54	vol	vol	NOUN
issue-2649	68	55	.	.	PUNCT
issue-2649	69	1	10	10	NUM
issue-2649	69	2	no	no	NOUN
issue-2649	69	3	.	.	NOUN
issue-2649	69	4	5	5	NUM
issue-2649	69	5	,	,	PUNCT
issue-2649	69	6	2024	2024	NUM
issue-2649	69	7	the	the	DET
issue-2649	69	8	order	order	NOUN
issue-2649	69	9	of	of	ADP
issue-2649	69	10	the	the	DET
issue-2649	69	11	state	state	NOUN
issue-2649	69	12	tax	tax	NOUN
issue-2649	69	13	service	service	NOUN
issue-2649	69	14	of	of	ADP
issue-2649	69	15	ukraine	ukraine	PROPN
issue-2649	69	16	no	no	INTJ
issue-2649	69	17	.	.	PROPN
issue-2649	70	1	813	813	NUM
issue-2649	70	2	dated	date	VERB
issue-2649	70	3	04.10.2023	04.10.2023	NUM
issue-2649	70	4	approved	approve	VERB
issue-2649	70	5	the	the	DET
issue-2649	70	6	"	"	PUNCT
issue-2649	70	7	concept	concept	NOUN
issue-2649	70	8	of	of	ADP
issue-2649	70	9	the	the	DET
issue-2649	70	10	functioning	functioning	NOUN
issue-2649	70	11	of	of	ADP
issue-2649	70	12	the	the	DET
issue-2649	70	13	tax	tax	NOUN
issue-2649	70	14	risk	risk	NOUN
issue-2649	70	15	management	management	NOUN
issue-2649	70	16	system	system	NOUN
issue-2649	70	17	"	"	PUNCT
issue-2649	70	18	,	,	PUNCT
issue-2649	70	19	which	which	PRON
issue-2649	70	20	implements	implement	VERB
issue-2649	70	21	and	and	CCONJ
issue-2649	70	22	defines	define	VERB
issue-2649	70	23	a	a	DET
issue-2649	70	24	comprehensive	comprehensive	ADJ
issue-2649	70	25	and	and	CCONJ
issue-2649	70	26	unified	unified	ADJ
issue-2649	70	27	approach	approach	NOUN
issue-2649	70	28	to	to	ADP
issue-2649	70	29	managing	manage	VERB
issue-2649	70	30	risks	risk	NOUN
issue-2649	70	31	of	of	ADP
issue-2649	70	32	compliance	compliance	NOUN
issue-2649	70	33	with	with	ADP
issue-2649	70	34	tax	tax	NOUN
issue-2649	70	35	legislation	legislation	NOUN
issue-2649	70	36	and	and	CCONJ
issue-2649	70	37	other	other	ADJ
issue-2649	70	38	legislation	legislation	NOUN
issue-2649	70	39	for	for	ADP
issue-2649	70	40	which	which	PRON
issue-2649	70	41	the	the	DET
issue-2649	70	42	state	state	NOUN
issue-2649	70	43	tax	tax	NOUN
issue-2649	70	44	service	service	NOUN
issue-2649	70	45	is	be	AUX
issue-2649	70	46	responsible	responsible	ADJ
issue-2649	70	47	,	,	PUNCT
issue-2649	70	48	integrating	integrate	VERB
issue-2649	70	49	it	it	PRON
issue-2649	70	50	into	into	ADP
issue-2649	70	51	the	the	DET
issue-2649	70	52	structure	structure	NOUN
issue-2649	70	53	,	,	PUNCT
issue-2649	70	54	activities	activity	NOUN
issue-2649	70	55	and	and	CCONJ
issue-2649	70	56	processes	process	NOUN
issue-2649	70	57	of	of	ADP
issue-2649	70	58	the	the	DET
issue-2649	70	59	service	service	NOUN
issue-2649	70	60	organisation	organisation	NOUN
issue-2649	70	61	(	(	PUNCT
issue-2649	70	62	progress	progress	NOUN
issue-2649	70	63	report	report	NOUN
issue-2649	70	64	on	on	ADP
issue-2649	70	65	the	the	DET
issue-2649	70	66	implementation	implementation	NOUN
issue-2649	70	67	of	of	ADP
issue-2649	70	68	the	the	DET
issue-2649	70	69	action	action	NOUN
issue-2649	70	70	plan	plan	NOUN
issue-2649	70	71	for	for	ADP
issue-2649	70	72	the	the	DET
issue-2649	70	73	implementation	implementation	NOUN
issue-2649	70	74	of	of	ADP
issue-2649	70	75	the	the	DET
issue-2649	70	76	public	public	ADJ
issue-2649	70	77	finance	finance	NOUN
issue-2649	70	78	management	management	NOUN
issue-2649	70	79	system	system	NOUN
issue-2649	70	80	reform	reform	NOUN
issue-2649	70	81	strategy	strategy	NOUN
issue-2649	70	82	for	for	ADP
issue-2649	70	83	2022	2022	NUM
issue-2649	70	84	-	-	SYM
issue-2649	70	85	2025	2025	NUM
issue-2649	70	86	for	for	ADP
issue-2649	70	87	9	9	NUM
issue-2649	70	88	months	month	NOUN
issue-2649	70	89	of	of	ADP
issue-2649	70	90	2023	2023	NUM
issue-2649	70	91	,	,	PUNCT
issue-2649	70	92	3	3	NUM
issue-2649	70	93	)	)	PUNCT
issue-2649	70	94	.	.	PUNCT
issue-2649	71	1	the	the	DET
issue-2649	71	2	goal	goal	NOUN
issue-2649	71	3	of	of	ADP
issue-2649	71	4	the	the	DET
issue-2649	71	5	"	"	PUNCT
issue-2649	71	6	concept	concept	NOUN
issue-2649	71	7	of	of	ADP
issue-2649	71	8	the	the	DET
issue-2649	71	9	functioning	functioning	NOUN
issue-2649	71	10	of	of	ADP
issue-2649	71	11	the	the	DET
issue-2649	71	12	tax	tax	NOUN
issue-2649	71	13	risk	risk	NOUN
issue-2649	71	14	management	management	NOUN
issue-2649	71	15	system	system	NOUN
issue-2649	71	16	"	"	PUNCT
issue-2649	71	17	is	be	AUX
issue-2649	71	18	to	to	PART
issue-2649	71	19	enhance	enhance	VERB
issue-2649	71	20	taxpayers	taxpayer	NOUN
issue-2649	71	21	'	'	PART
issue-2649	71	22	tax	tax	NOUN
issue-2649	71	23	awareness	awareness	NOUN
issue-2649	71	24	by	by	ADP
issue-2649	71	25	warning	warn	VERB
issue-2649	71	26	them	they	PRON
issue-2649	71	27	about	about	ADP
issue-2649	71	28	risks	risk	NOUN
issue-2649	71	29	,	,	PUNCT
issue-2649	71	30	enabling	enable	VERB
issue-2649	71	31	taxpayers	taxpayer	NOUN
issue-2649	71	32	to	to	PART
issue-2649	71	33	independently	independently	ADV
issue-2649	71	34	eliminate	eliminate	VERB
issue-2649	71	35	risks	risk	NOUN
issue-2649	71	36	,	,	PUNCT
issue-2649	71	37	and	and	CCONJ
issue-2649	71	38	directing	direct	VERB
issue-2649	71	39	tax	tax	NOUN
issue-2649	71	40	control	control	NOUN
issue-2649	71	41	toward	toward	ADP
issue-2649	71	42	the	the	DET
issue-2649	71	43	activities	activity	NOUN
issue-2649	71	44	of	of	ADP
issue-2649	71	45	taxpayers	taxpayer	NOUN
issue-2649	71	46	who	who	PRON
issue-2649	71	47	systematically	systematically	ADV
issue-2649	71	48	violate	violate	VERB
issue-2649	71	49	tax	tax	NOUN
issue-2649	71	50	legislation	legislation	NOUN
issue-2649	71	51	.	.	PUNCT
issue-2649	72	1	this	this	PRON
issue-2649	72	2	is	be	AUX
issue-2649	72	3	achieved	achieve	VERB
issue-2649	72	4	through	through	ADP
issue-2649	72	5	the	the	DET
issue-2649	72	6	implementation	implementation	NOUN
issue-2649	72	7	of	of	ADP
issue-2649	72	8	a	a	DET
issue-2649	72	9	tax	tax	NOUN
issue-2649	72	10	risk	risk	NOUN
issue-2649	72	11	management	management	NOUN
issue-2649	72	12	system	system	NOUN
issue-2649	72	13	that	that	PRON
issue-2649	72	14	involves	involve	VERB
issue-2649	72	15	identifying	identify	VERB
issue-2649	72	16	,	,	PUNCT
issue-2649	72	17	assessing	assess	VERB
issue-2649	72	18	,	,	PUNCT
issue-2649	72	19	and	and	CCONJ
issue-2649	72	20	establishing	establish	VERB
issue-2649	72	21	risks	risk	NOUN
issue-2649	72	22	,	,	PUNCT
issue-2649	72	23	as	as	ADV
issue-2649	72	24	well	well	ADV
issue-2649	72	25	as	as	ADP
issue-2649	72	26	taking	take	VERB
issue-2649	72	27	timely	timely	ADJ
issue-2649	72	28	response	response	NOUN
issue-2649	72	29	measures	measure	NOUN
issue-2649	72	30	to	to	PART
issue-2649	72	31	address	address	VERB
issue-2649	72	32	or	or	CCONJ
issue-2649	72	33	minimize	minimize	VERB
issue-2649	72	34	the	the	DET
issue-2649	72	35	factors	factor	NOUN
issue-2649	72	36	that	that	PRON
issue-2649	72	37	have	have	AUX
issue-2649	72	38	caused	cause	VERB
issue-2649	72	39	or	or	CCONJ
issue-2649	72	40	may	may	AUX
issue-2649	72	41	cause	cause	VERB
issue-2649	72	42	risks	risk	NOUN
issue-2649	72	43	,	,	PUNCT
issue-2649	72	44	along	along	ADP
issue-2649	72	45	with	with	ADP
issue-2649	72	46	mitigating	mitigate	VERB
issue-2649	72	47	the	the	DET
issue-2649	72	48	consequences	consequence	NOUN
issue-2649	72	49	of	of	ADP
issue-2649	72	50	such	such	ADJ
issue-2649	72	51	risks	risk	NOUN
issue-2649	72	52	(	(	PUNCT
issue-2649	72	53	progress	progress	NOUN
issue-2649	72	54	report	report	NOUN
issue-2649	72	55	on	on	ADP
issue-2649	72	56	the	the	DET
issue-2649	72	57	implementation	implementation	NOUN
issue-2649	72	58	of	of	ADP
issue-2649	72	59	the	the	DET
issue-2649	72	60	action	action	NOUN
issue-2649	72	61	plan	plan	NOUN
issue-2649	72	62	for	for	ADP
issue-2649	72	63	the	the	DET
issue-2649	72	64	implementation	implementation	NOUN
issue-2649	72	65	of	of	ADP
issue-2649	72	66	the	the	DET
issue-2649	72	67	public	public	ADJ
issue-2649	72	68	finance	finance	NOUN
issue-2649	72	69	management	management	NOUN
issue-2649	72	70	system	system	NOUN
issue-2649	72	71	reform	reform	NOUN
issue-2649	72	72	strategy	strategy	NOUN
issue-2649	72	73	for	for	ADP
issue-2649	72	74	2022	2022	NUM
issue-2649	72	75	-	-	SYM
issue-2649	72	76	2025	2025	NUM
issue-2649	72	77	for	for	ADP
issue-2649	72	78	9	9	NUM
issue-2649	72	79	months	month	NOUN
issue-2649	72	80	of	of	ADP
issue-2649	72	81	2023	2023	NUM
issue-2649	72	82	,	,	PUNCT
issue-2649	72	83	3	3	NUM
issue-2649	72	84	)	)	PUNCT
issue-2649	72	85	.	.	PUNCT
issue-2649	73	1	the	the	DET
issue-2649	73	2	main	main	ADJ
issue-2649	73	3	advantage	advantage	NOUN
issue-2649	73	4	for	for	ADP
issue-2649	73	5	business	business	NOUN
issue-2649	73	6	entities	entity	NOUN
issue-2649	73	7	is	be	AUX
issue-2649	73	8	the	the	DET
issue-2649	73	9	establishment	establishment	NOUN
issue-2649	73	10	of	of	ADP
issue-2649	73	11	relations	relation	NOUN
issue-2649	73	12	with	with	ADP
issue-2649	73	13	tax	tax	NOUN
issue-2649	73	14	authorities	authority	NOUN
issue-2649	73	15	in	in	ADP
issue-2649	73	16	the	the	DET
issue-2649	73	17	framework	framework	NOUN
issue-2649	73	18	of	of	ADP
issue-2649	73	19	tax	tax	NOUN
issue-2649	73	20	administration	administration	NOUN
issue-2649	73	21	and	and	CCONJ
issue-2649	73	22	the	the	DET
issue-2649	73	23	availability	availability	NOUN
issue-2649	73	24	of	of	ADP
issue-2649	73	25	indicators	indicator	NOUN
issue-2649	73	26	and	and	CCONJ
issue-2649	73	27	factors	factor	NOUN
issue-2649	73	28	of	of	ADP
issue-2649	73	29	possible	possible	ADJ
issue-2649	73	30	tax	tax	NOUN
issue-2649	73	31	risks	risk	NOUN
issue-2649	73	32	that	that	PRON
issue-2649	73	33	can	can	AUX
issue-2649	73	34	be	be	AUX
issue-2649	73	35	predicted	predict	VERB
issue-2649	73	36	,	,	PUNCT
issue-2649	73	37	identified	identify	VERB
issue-2649	73	38	,	,	PUNCT
issue-2649	73	39	assessed	assess	VERB
issue-2649	73	40	and	and	CCONJ
issue-2649	73	41	eliminated	eliminate	VERB
issue-2649	73	42	independently	independently	ADV
issue-2649	73	43	in	in	ADP
issue-2649	73	44	the	the	DET
issue-2649	73	45	course	course	NOUN
issue-2649	73	46	of	of	ADP
issue-2649	73	47	business	business	NOUN
issue-2649	73	48	activities	activity	NOUN
issue-2649	73	49	.	.	PUNCT
issue-2649	74	1	in	in	ADP
issue-2649	74	2	accordance	accordance	NOUN
issue-2649	74	3	with	with	ADP
issue-2649	74	4	legislative	legislative	ADJ
issue-2649	74	5	changes	change	NOUN
issue-2649	74	6	,	,	PUNCT
issue-2649	74	7	the	the	DET
issue-2649	74	8	state	state	NOUN
issue-2649	74	9	tax	tax	NOUN
issue-2649	74	10	service	service	NOUN
issue-2649	74	11	of	of	ADP
issue-2649	74	12	ukraine	ukraine	PROPN
issue-2649	74	13	publishes	publish	VERB
issue-2649	74	14	a	a	DET
issue-2649	74	15	list	list	NOUN
issue-2649	74	16	of	of	ADP
issue-2649	74	17	tax	tax	NOUN
issue-2649	74	18	risks	risk	NOUN
issue-2649	74	19	and	and	CCONJ
issue-2649	74	20	tax	tax	NOUN
issue-2649	74	21	risk	risk	NOUN
issue-2649	74	22	management	management	NOUN
issue-2649	74	23	measures	measure	NOUN
issue-2649	74	24	on	on	ADP
issue-2649	74	25	its	its	PRON
issue-2649	74	26	web	web	NOUN
issue-2649	74	27	portal	portal	NOUN
issue-2649	74	28	for	for	ADP
issue-2649	74	29	external	external	ADJ
issue-2649	74	30	stakeholders	stakeholder	NOUN
issue-2649	74	31	,	,	PUNCT
issue-2649	74	32	including	include	VERB
issue-2649	74	33	taxpayers	taxpayer	NOUN
issue-2649	74	34	;	;	PUNCT
issue-2649	74	35	conducts	conduct	NOUN
issue-2649	74	36	targeted	target	VERB
issue-2649	74	37	communications	communication	NOUN
issue-2649	74	38	with	with	ADP
issue-2649	74	39	experts	expert	NOUN
issue-2649	74	40	,	,	PUNCT
issue-2649	74	41	business	business	NOUN
issue-2649	74	42	associations	association	NOUN
issue-2649	74	43	,	,	PUNCT
issue-2649	74	44	taxpayers	taxpayer	NOUN
issue-2649	74	45	,	,	PUNCT
issue-2649	74	46	etc	etc	X
issue-2649	74	47	.	.	X
issue-2649	75	1	(	(	PUNCT
issue-2649	75	2	progress	progress	NOUN
issue-2649	75	3	report	report	NOUN
issue-2649	75	4	on	on	ADP
issue-2649	75	5	the	the	DET
issue-2649	75	6	implementation	implementation	NOUN
issue-2649	75	7	of	of	ADP
issue-2649	75	8	the	the	DET
issue-2649	75	9	action	action	NOUN
issue-2649	75	10	plan	plan	NOUN
issue-2649	75	11	for	for	ADP
issue-2649	75	12	the	the	DET
issue-2649	75	13	implementation	implementation	NOUN
issue-2649	75	14	of	of	ADP
issue-2649	75	15	the	the	DET
issue-2649	75	16	public	public	ADJ
issue-2649	75	17	finance	finance	NOUN
issue-2649	75	18	management	management	NOUN
issue-2649	75	19	system	system	NOUN
issue-2649	75	20	reform	reform	NOUN
issue-2649	75	21	strategy	strategy	NOUN
issue-2649	75	22	for	for	ADP
issue-2649	75	23	2022	2022	NUM
issue-2649	75	24	-	-	SYM
issue-2649	75	25	2025	2025	NUM
issue-2649	75	26	for	for	ADP
issue-2649	75	27	9	9	NUM
issue-2649	75	28	months	month	NOUN
issue-2649	75	29	of	of	ADP
issue-2649	75	30	2023	2023	NUM
issue-2649	75	31	,	,	PUNCT
issue-2649	75	32	3	3	X
issue-2649	75	33	)	)	PUNCT
issue-2649	75	34	the	the	DET
issue-2649	75	35	compliance	compliance	NOUN
issue-2649	75	36	risk	risk	NOUN
issue-2649	75	37	management	management	NOUN
issue-2649	75	38	system	system	NOUN
issue-2649	75	39	can	can	AUX
issue-2649	75	40	be	be	AUX
issue-2649	75	41	used	use	VERB
issue-2649	75	42	not	not	PART
issue-2649	75	43	only	only	ADV
issue-2649	75	44	to	to	PART
issue-2649	75	45	develop	develop	VERB
issue-2649	75	46	tax	tax	NOUN
issue-2649	75	47	compliance	compliance	NOUN
issue-2649	75	48	in	in	ADP
issue-2649	75	49	the	the	DET
issue-2649	75	50	state	state	NOUN
issue-2649	75	51	tax	tax	NOUN
issue-2649	75	52	service	service	NOUN
issue-2649	75	53	of	of	ADP
issue-2649	75	54	ukraine	ukraine	NOUN
issue-2649	75	55	,	,	PUNCT
issue-2649	75	56	but	but	CCONJ
issue-2649	75	57	,	,	PUNCT
issue-2649	75	58	with	with	ADP
issue-2649	75	59	some	some	DET
issue-2649	75	60	adaptation	adaptation	NOUN
issue-2649	75	61	,	,	PUNCT
issue-2649	75	62	to	to	PART
issue-2649	75	63	develop	develop	VERB
issue-2649	75	64	tax	tax	NOUN
issue-2649	75	65	compliance	compliance	NOUN
issue-2649	75	66	as	as	ADP
issue-2649	75	67	a	a	DET
issue-2649	75	68	subsystem	subsystem	NOUN
issue-2649	75	69	of	of	ADP
issue-2649	75	70	the	the	DET
issue-2649	75	71	overall	overall	ADJ
issue-2649	75	72	compliance	compliance	NOUN
issue-2649	75	73	system	system	NOUN
issue-2649	75	74	of	of	ADP
issue-2649	75	75	taxpayers	taxpayer	NOUN
issue-2649	75	76	(	(	PUNCT
issue-2649	75	77	kurilov	kurilov	NOUN
issue-2649	75	78	,	,	PUNCT
issue-2649	75	79	2024	2024	NUM
issue-2649	75	80	)	)	PUNCT
issue-2649	75	81	.	.	PUNCT
issue-2649	76	1	the	the	DET
issue-2649	76	2	level	level	NOUN
issue-2649	76	3	of	of	ADP
issue-2649	76	4	tax	tax	NOUN
issue-2649	76	5	compliance	compliance	NOUN
issue-2649	76	6	of	of	ADP
issue-2649	76	7	businesses	business	NOUN
issue-2649	76	8	is	be	AUX
issue-2649	76	9	directly	directly	ADV
issue-2649	76	10	related	relate	VERB
issue-2649	76	11	to	to	ADP
issue-2649	76	12	the	the	DET
issue-2649	76	13	level	level	NOUN
issue-2649	76	14	of	of	ADP
issue-2649	76	15	trust	trust	NOUN
issue-2649	76	16	and	and	CCONJ
issue-2649	76	17	understanding	understanding	NOUN
issue-2649	76	18	of	of	ADP
issue-2649	76	19	the	the	DET
issue-2649	76	20	tax	tax	NOUN
issue-2649	76	21	system	system	NOUN
issue-2649	76	22	and	and	CCONJ
issue-2649	76	23	its	its	PRON
issue-2649	76	24	administration	administration	NOUN
issue-2649	76	25	.	.	PUNCT
issue-2649	77	1	the	the	DET
issue-2649	77	2	majority	majority	NOUN
issue-2649	77	3	of	of	ADP
issue-2649	77	4	taxpayers	taxpayer	NOUN
issue-2649	77	5	want	want	VERB
issue-2649	77	6	to	to	PART
issue-2649	77	7	comply	comply	VERB
issue-2649	77	8	and	and	CCONJ
issue-2649	77	9	will	will	AUX
issue-2649	77	10	do	do	VERB
issue-2649	77	11	so	so	ADV
issue-2649	77	12	if	if	SCONJ
issue-2649	77	13	they	they	PRON
issue-2649	77	14	are	be	AUX
issue-2649	77	15	provided	provide	VERB
issue-2649	77	16	with	with	ADP
issue-2649	77	17	the	the	DET
issue-2649	77	18	information	information	NOUN
issue-2649	77	19	they	they	PRON
issue-2649	77	20	need	need	VERB
issue-2649	77	21	to	to	PART
issue-2649	77	22	do	do	VERB
issue-2649	77	23	so	so	ADV
issue-2649	77	24	(	(	PUNCT
issue-2649	77	25	kurilov	kurilov	NOUN
issue-2649	77	26	,	,	PUNCT
issue-2649	77	27	2024	2024	NUM
issue-2649	77	28	)	)	PUNCT
issue-2649	77	29	.	.	PUNCT
issue-2649	78	1	the	the	DET
issue-2649	78	2	main	main	ADJ
issue-2649	78	3	part	part	NOUN
issue-2649	78	4	of	of	ADP
issue-2649	78	5	compliance	compliance	NOUN
issue-2649	78	6	risk	risk	NOUN
issue-2649	78	7	management	management	NOUN
issue-2649	78	8	at	at	ADP
issue-2649	78	9	an	an	DET
issue-2649	78	10	enterprise	enterprise	NOUN
issue-2649	78	11	is	be	AUX
issue-2649	78	12	compliance	compliance	NOUN
issue-2649	78	13	risk	risk	NOUN
issue-2649	78	14	segmentation	segmentation	NOUN
issue-2649	78	15	,	,	PUNCT
issue-2649	78	16	which	which	PRON
issue-2649	78	17	involves	involve	VERB
issue-2649	78	18	taking	take	VERB
issue-2649	78	19	into	into	ADP
issue-2649	78	20	account	account	NOUN
issue-2649	78	21	modern	modern	ADJ
issue-2649	78	22	legal	legal	ADJ
issue-2649	78	23	requirements	requirement	NOUN
issue-2649	78	24	and	and	CCONJ
issue-2649	78	25	markers	marker	NOUN
issue-2649	78	26	proposed	propose	VERB
issue-2649	78	27	by	by	ADP
issue-2649	78	28	the	the	DET
issue-2649	78	29	state	state	NOUN
issue-2649	78	30	as	as	ADP
issue-2649	78	31	compliance	compliance	NOUN
issue-2649	78	32	indicators	indicator	NOUN
issue-2649	78	33	,	,	PUNCT
issue-2649	78	34	namely	namely	ADV
issue-2649	78	35	:	:	PUNCT
issue-2649	78	36	–	–	PUNCT
issue-2649	78	37	segments	segment	NOUN
issue-2649	78	38	of	of	ADP
issue-2649	78	39	taxpayers	taxpayer	NOUN
issue-2649	78	40	(	(	PUNCT
issue-2649	78	41	individuals	individual	NOUN
issue-2649	78	42	,	,	PUNCT
issue-2649	78	43	individuals	individual	NOUN
issue-2649	78	44	with	with	ADP
issue-2649	78	45	high	high	ADJ
issue-2649	78	46	incomes	income	NOUN
issue-2649	78	47	;	;	PUNCT
issue-2649	78	48	small	small	ADJ
issue-2649	78	49	,	,	PUNCT
issue-2649	78	50	medium	medium	ADJ
issue-2649	78	51	and	and	CCONJ
issue-2649	78	52	large	large	ADJ
issue-2649	78	53	businesses	business	NOUN
issue-2649	78	54	;	;	PUNCT
issue-2649	78	55	non	non	ADJ
issue-2649	78	56	-	-	ADJ
issue-2649	78	57	profit	profit	ADJ
issue-2649	78	58	organisations	organisation	NOUN
issue-2649	78	59	,	,	PUNCT
issue-2649	78	60	and	and	CCONJ
issue-2649	78	61	so	so	ADV
issue-2649	78	62	forth	forth	ADV
issue-2649	78	63	)	)	PUNCT
issue-2649	78	64	;	;	PUNCT
issue-2649	78	65	–	–	PUNCT
issue-2649	78	66	main	main	ADJ
issue-2649	78	67	obligations	obligation	NOUN
issue-2649	78	68	(	(	PUNCT
issue-2649	78	69	registration	registration	NOUN
issue-2649	78	70	;	;	PUNCT
issue-2649	78	71	reporting	reporting	NOUN
issue-2649	78	72	;	;	PUNCT
issue-2649	78	73	filing	filing	NOUN
issue-2649	78	74	;	;	PUNCT
issue-2649	78	75	payment	payment	NOUN
issue-2649	78	76	)	)	PUNCT
issue-2649	78	77	;	;	PUNCT
issue-2649	78	78	–	–	PUNCT
issue-2649	78	79	main	main	ADJ
issue-2649	78	80	taxes	taxis	NOUN
issue-2649	78	81	(	(	PUNCT
issue-2649	78	82	value	value	NOUN
issue-2649	78	83	added	add	VERB
issue-2649	78	84	tax	tax	NOUN
issue-2649	78	85	;	;	PUNCT
issue-2649	78	86	income	income	NOUN
issue-2649	78	87	tax	tax	NOUN
issue-2649	78	88	;	;	PUNCT
issue-2649	78	89	personal	personal	ADJ
issue-2649	78	90	income	income	NOUN
issue-2649	78	91	tax	tax	NOUN
issue-2649	78	92	;	;	PUNCT
issue-2649	78	93	unified	unify	VERB
issue-2649	78	94	social	social	ADJ
issue-2649	78	95	tax	tax	NOUN
issue-2649	78	96	)	)	PUNCT
issue-2649	78	97	;	;	PUNCT
issue-2649	78	98	–	–	PUNCT
issue-2649	78	99	sectors	sector	NOUN
issue-2649	78	100	of	of	ADP
issue-2649	78	101	economic	economic	ADJ
issue-2649	78	102	activity	activity	NOUN
issue-2649	78	103	;	;	PUNCT
issue-2649	78	104	–	–	PUNCT
issue-2649	78	105	territorial	territorial	ADJ
issue-2649	78	106	location	location	NOUN
issue-2649	78	107	.	.	PUNCT
issue-2649	79	1	accordingly	accordingly	ADV
issue-2649	79	2	,	,	PUNCT
issue-2649	79	3	the	the	DET
issue-2649	79	4	above	above	ADJ
issue-2649	79	5	is	be	AUX
issue-2649	79	6	of	of	ADP
issue-2649	79	7	fundamental	fundamental	ADJ
issue-2649	79	8	importance	importance	NOUN
issue-2649	79	9	for	for	ADP
issue-2649	79	10	building	build	VERB
issue-2649	79	11	a	a	DET
issue-2649	79	12	tax	tax	NOUN
issue-2649	79	13	risk	risk	NOUN
issue-2649	79	14	management	management	NOUN
issue-2649	79	15	system	system	NOUN
issue-2649	79	16	at	at	ADP
issue-2649	79	17	an	an	DET
issue-2649	79	18	enterprise	enterprise	NOUN
issue-2649	79	19	(	(	PUNCT
issue-2649	79	20	table	table	NOUN
issue-2649	79	21	2	2	NUM
issue-2649	79	22	)	)	PUNCT
issue-2649	79	23	.	.	PUNCT
issue-2649	80	1	3	3	X
issue-2649	80	2	.	.	X
issue-2649	80	3	analysis	analysis	NOUN
issue-2649	80	4	of	of	ADP
issue-2649	80	5	compliance	compliance	NOUN
issue-2649	80	6	risk	risk	NOUN
issue-2649	80	7	indicators	indicator	NOUN
issue-2649	80	8	taking	take	VERB
issue-2649	80	9	into	into	ADP
issue-2649	80	10	account	account	NOUN
issue-2649	80	11	the	the	DET
issue-2649	80	12	above	above	ADJ
issue-2649	80	13	changes	change	NOUN
issue-2649	80	14	in	in	ADP
issue-2649	80	15	tax	tax	NOUN
issue-2649	80	16	legislation	legislation	NOUN
issue-2649	80	17	,	,	PUNCT
issue-2649	80	18	it	it	PRON
issue-2649	80	19	is	be	AUX
issue-2649	80	20	planned	plan	VERB
issue-2649	80	21	to	to	PART
issue-2649	80	22	introduce	introduce	VERB
issue-2649	80	23	relevant	relevant	ADJ
issue-2649	80	24	compliance	compliance	NOUN
issue-2649	80	25	risk	risk	NOUN
issue-2649	80	26	criteria	criterion	NOUN
issue-2649	80	27	within	within	ADP
issue-2649	80	28	each	each	DET
issue-2649	80	29	business	business	NOUN
issue-2649	80	30	area	area	NOUN
issue-2649	80	31	,	,	PUNCT
issue-2649	80	32	within	within	ADP
issue-2649	80	33	taxes	taxis	NOUN
issue-2649	80	34	and	and	CCONJ
issue-2649	80	35	fees	fee	NOUN
issue-2649	80	36	,	,	PUNCT
issue-2649	80	37	mandatory	mandatory	ADJ
issue-2649	80	38	payments	payment	NOUN
issue-2649	80	39	and	and	CCONJ
issue-2649	80	40	general	general	ADJ
issue-2649	80	41	compliance	compliance	NOUN
issue-2649	80	42	with	with	ADP
issue-2649	80	43	the	the	DET
issue-2649	80	44	requirements	requirement	NOUN
issue-2649	80	45	of	of	ADP
issue-2649	80	46	the	the	DET
issue-2649	80	47	current	current	ADJ
issue-2649	80	48	legislation	legislation	NOUN
issue-2649	80	49	.	.	PUNCT
issue-2649	81	1	it	it	PRON
issue-2649	81	2	is	be	AUX
issue-2649	81	3	envisaged	envisage	VERB
issue-2649	81	4	that	that	SCONJ
issue-2649	81	5	,	,	PUNCT
issue-2649	81	6	at	at	ADP
issue-2649	81	7	the	the	DET
issue-2649	81	8	legislative	legislative	ADJ
issue-2649	81	9	level	level	NOUN
issue-2649	81	10	,	,	PUNCT
issue-2649	81	11	the	the	DET
issue-2649	81	12	relevant	relevant	ADJ
issue-2649	81	13	indicators	indicator	NOUN
issue-2649	81	14	of	of	ADP
issue-2649	81	15	compliance	compliance	NOUN
issue-2649	81	16	table	table	NOUN
issue-2649	81	17	2	2	NUM
issue-2649	81	18	building	build	VERB
issue-2649	81	19	a	a	DET
issue-2649	81	20	tax	tax	NOUN
issue-2649	81	21	compliance	compliance	NOUN
issue-2649	81	22	risk	risk	NOUN
issue-2649	81	23	management	management	NOUN
issue-2649	81	24	system	system	NOUN
issue-2649	81	25	fundamentals	fundamental	NOUN
issue-2649	81	26	of	of	ADP
issue-2649	81	27	tax	tax	NOUN
issue-2649	81	28	risk	risk	NOUN
issue-2649	81	29	management	management	NOUN
issue-2649	81	30	actions	action	NOUN
issue-2649	81	31	of	of	ADP
issue-2649	81	32	the	the	DET
issue-2649	81	33	state	state	NOUN
issue-2649	81	34	tax	tax	NOUN
issue-2649	81	35	service	service	NOUN
issue-2649	81	36	of	of	ADP
issue-2649	81	37	ukraine	ukraine	ADJ
issue-2649	81	38	actions	action	NOUN
issue-2649	81	39	of	of	ADP
issue-2649	81	40	enterprises	enterprise	NOUN
issue-2649	81	41	allocation	allocation	NOUN
issue-2649	81	42	of	of	ADP
issue-2649	81	43	all	all	DET
issue-2649	81	44	tax	tax	NOUN
issue-2649	81	45	risks	risk	NOUN
issue-2649	81	46	by	by	ADP
issue-2649	81	47	main	main	ADJ
issue-2649	81	48	types	type	NOUN
issue-2649	81	49	registration	registration	NOUN
issue-2649	81	50	risk	risk	NOUN
issue-2649	81	51	;	;	PUNCT
issue-2649	81	52	reporting	report	VERB
issue-2649	81	53	risk	risk	NOUN
issue-2649	81	54	;	;	PUNCT
issue-2649	81	55	payment	payment	NOUN
issue-2649	81	56	risk	risk	NOUN
issue-2649	81	57	;	;	PUNCT
issue-2649	81	58	declaration	declaration	NOUN
issue-2649	81	59	risk	risk	NOUN
issue-2649	81	60	unifying	unify	VERB
issue-2649	81	61	the	the	DET
issue-2649	81	62	rules	rule	NOUN
issue-2649	81	63	for	for	ADP
issue-2649	81	64	determining	determine	VERB
issue-2649	81	65	tax	tax	NOUN
issue-2649	81	66	risk	risk	NOUN
issue-2649	81	67	creation	creation	NOUN
issue-2649	81	68	of	of	ADP
issue-2649	81	69	tax	tax	NOUN
issue-2649	81	70	risk	risk	NOUN
issue-2649	81	71	passports	passport	VERB
issue-2649	81	72	centralisation	centralisation	NOUN
issue-2649	81	73	of	of	ADP
issue-2649	81	74	tax	tax	NOUN
issue-2649	81	75	risk	risk	NOUN
issue-2649	81	76	identification	identification	NOUN
issue-2649	81	77	and	and	CCONJ
issue-2649	81	78	mitigation	mitigation	NOUN
issue-2649	81	79	measures	measure	NOUN
issue-2649	81	80	establishment	establishment	NOUN
issue-2649	81	81	of	of	ADP
issue-2649	81	82	an	an	DET
issue-2649	81	83	expert	expert	NOUN
issue-2649	81	84	commission	commission	NOUN
issue-2649	81	85	in	in	ADP
issue-2649	81	86	the	the	DET
issue-2649	81	87	state	state	NOUN
issue-2649	81	88	tax	tax	NOUN
issue-2649	81	89	service	service	NOUN
issue-2649	81	90	creation	creation	NOUN
issue-2649	81	91	of	of	ADP
issue-2649	81	92	units	unit	NOUN
issue-2649	81	93	/	/	SYM
issue-2649	81	94	departments	department	NOUN
issue-2649	81	95	/	/	SYM
issue-2649	81	96	sectors	sector	NOUN
issue-2649	81	97	/	/	SYM
issue-2649	81	98	compliance	compliance	NOUN
issue-2649	81	99	risk	risk	NOUN
issue-2649	81	100	managers	manager	NOUN
issue-2649	81	101	at	at	ADP
issue-2649	81	102	the	the	DET
issue-2649	81	103	enterprise	enterprise	NOUN
issue-2649	81	104	systematic	systematic	ADJ
issue-2649	81	105	development	development	NOUN
issue-2649	81	106	of	of	ADP
issue-2649	81	107	strategies	strategy	NOUN
issue-2649	81	108	to	to	PART
issue-2649	81	109	mitigate	mitigate	VERB
issue-2649	81	110	tax	tax	NOUN
issue-2649	81	111	risks	risk	NOUN
issue-2649	81	112	and	and	CCONJ
issue-2649	81	113	their	their	PRON
issue-2649	81	114	implementation	implementation	NOUN
issue-2649	81	115	across	across	ADP
issue-2649	81	116	the	the	DET
issue-2649	81	117	entire	entire	ADJ
issue-2649	81	118	sts	st	NOUN
issue-2649	81	119	vertical	vertical	ADJ
issue-2649	81	120	general	general	ADJ
issue-2649	81	121	plan	plan	NOUN
issue-2649	81	122	;	;	PUNCT
issue-2649	81	123	segmental	segmental	ADJ
issue-2649	81	124	(	(	PUNCT
issue-2649	81	125	sectoral	sectoral	ADJ
issue-2649	81	126	)	)	PUNCT
issue-2649	81	127	plans	plan	NOUN
issue-2649	81	128	(	(	PUNCT
issue-2649	81	129	individual	individual	ADJ
issue-2649	81	130	sectors	sector	NOUN
issue-2649	81	131	of	of	ADP
issue-2649	81	132	the	the	DET
issue-2649	81	133	economy	economy	NOUN
issue-2649	81	134	,	,	PUNCT
issue-2649	81	135	segments	segment	NOUN
issue-2649	81	136	of	of	ADP
issue-2649	81	137	taxpayers	taxpayer	NOUN
issue-2649	81	138	)	)	PUNCT
issue-2649	81	139	general	general	ADJ
issue-2649	81	140	compliance	compliance	NOUN
issue-2649	81	141	risk	risk	NOUN
issue-2649	81	142	plan	plan	NOUN
issue-2649	81	143	;	;	PUNCT
issue-2649	81	144	sectoral	sectoral	ADJ
issue-2649	81	145	plans	plan	NOUN
issue-2649	81	146	(	(	PUNCT
issue-2649	81	147	by	by	ADP
issue-2649	81	148	type	type	NOUN
issue-2649	81	149	of	of	ADP
issue-2649	81	150	tax	tax	NOUN
issue-2649	81	151	)	)	PUNCT
issue-2649	81	152	self	self	NOUN
issue-2649	81	153	-	-	PUNCT
issue-2649	81	154	evaluation	evaluation	NOUN
issue-2649	81	155	of	of	ADP
issue-2649	81	156	the	the	DET
issue-2649	81	157	effectiveness	effectiveness	NOUN
issue-2649	81	158	of	of	ADP
issue-2649	81	159	the	the	DET
issue-2649	81	160	work	work	NOUN
issue-2649	81	161	carried	carry	VERB
issue-2649	81	162	out	out	ADP
issue-2649	81	163	periodic	periodic	ADJ
issue-2649	81	164	evaluation	evaluation	NOUN
issue-2649	81	165	of	of	ADP
issue-2649	81	166	the	the	DET
issue-2649	81	167	effectiveness	effectiveness	NOUN
issue-2649	81	168	of	of	ADP
issue-2649	81	169	measures	measure	NOUN
issue-2649	81	170	is	be	AUX
issue-2649	81	171	envisaged	envisage	VERB
issue-2649	81	172	at	at	ADP
issue-2649	81	173	the	the	DET
issue-2649	81	174	end	end	NOUN
issue-2649	81	175	of	of	ADP
issue-2649	81	176	the	the	DET
issue-2649	81	177	pilot	pilot	NOUN
issue-2649	81	178	project	project	NOUN
issue-2649	81	179	,	,	PUNCT
issue-2649	81	180	its	its	PRON
issue-2649	81	181	results	result	NOUN
issue-2649	81	182	will	will	AUX
issue-2649	81	183	also	also	ADV
issue-2649	81	184	be	be	AUX
issue-2649	81	185	evaluated	evaluate	VERB
issue-2649	81	186	assessing	assess	VERB
issue-2649	81	187	the	the	DET
issue-2649	81	188	results	result	NOUN
issue-2649	81	189	of	of	ADP
issue-2649	81	190	compliance	compliance	NOUN
issue-2649	81	191	risk	risk	NOUN
issue-2649	81	192	,	,	PUNCT
issue-2649	81	193	adjusting	adjust	VERB
issue-2649	81	194	the	the	DET
issue-2649	81	195	tax	tax	NOUN
issue-2649	81	196	risk	risk	NOUN
issue-2649	81	197	management	management	NOUN
issue-2649	81	198	concept	concept	NOUN
issue-2649	81	199	according	accord	VERB
issue-2649	81	200	to	to	ADP
issue-2649	81	201	the	the	DET
issue-2649	81	202	results	result	NOUN
issue-2649	81	203	obtained	obtain	VERB
issue-2649	81	204	source	source	NOUN
issue-2649	81	205	:	:	PUNCT
issue-2649	81	206	compiled	compile	VERB
issue-2649	81	207	on	on	ADP
issue-2649	81	208	the	the	DET
issue-2649	81	209	basis	basis	NOUN
issue-2649	81	210	of	of	ADP
issue-2649	81	211	(	(	PUNCT
issue-2649	81	212	information	information	NOUN
issue-2649	81	213	letter	letter	NOUN
issue-2649	81	214	no	no	INTJ
issue-2649	81	215	.	.	PUNCT
issue-2649	82	1	6/2024	6/2024	NUM
issue-2649	82	2	:	:	PUNCT
issue-2649	82	3	the	the	DET
issue-2649	82	4	state	state	NOUN
issue-2649	82	5	tax	tax	NOUN
issue-2649	82	6	service	service	NOUN
issue-2649	82	7	is	be	AUX
issue-2649	82	8	implementing	implement	VERB
issue-2649	82	9	an	an	DET
issue-2649	82	10	experimental	experimental	ADJ
issue-2649	82	11	project	project	NOUN
issue-2649	82	12	,	,	PUNCT
issue-2649	82	13	7	7	X
issue-2649	82	14	)	)	PUNCT
issue-2649	82	15	baltic	baltic	ADJ
issue-2649	82	16	journal	journal	NOUN
issue-2649	82	17	of	of	ADP
issue-2649	82	18	economic	economic	ADJ
issue-2649	82	19	studies	study	NOUN
issue-2649	82	20	270	270	NUM
issue-2649	82	21	vol	vol	NOUN
issue-2649	82	22	.	.	PUNCT
issue-2649	83	1	10	10	NUM
issue-2649	83	2	no	no	NOUN
issue-2649	83	3	.	.	NOUN
issue-2649	83	4	5	5	NUM
issue-2649	83	5	,	,	PUNCT
issue-2649	83	6	2024	2024	NUM
issue-2649	83	7	with	with	ADP
issue-2649	83	8	tax	tax	NOUN
issue-2649	83	9	liabilities	liability	NOUN
issue-2649	83	10	will	will	AUX
issue-2649	83	11	be	be	AUX
issue-2649	83	12	available	available	ADJ
issue-2649	83	13	to	to	ADP
issue-2649	83	14	companies	company	NOUN
issue-2649	83	15	for	for	ADP
issue-2649	83	16	consideration	consideration	NOUN
issue-2649	83	17	in	in	ADP
issue-2649	83	18	their	their	PRON
issue-2649	83	19	activities	activity	NOUN
issue-2649	83	20	and	and	CCONJ
issue-2649	83	21	will	will	AUX
issue-2649	83	22	be	be	AUX
issue-2649	83	23	of	of	ADP
issue-2649	83	24	a	a	DET
issue-2649	83	25	recommendatory	recommendatory	ADJ
issue-2649	83	26	nature	nature	NOUN
issue-2649	83	27	.	.	PUNCT
issue-2649	84	1	however	however	ADV
issue-2649	84	2	,	,	PUNCT
issue-2649	84	3	given	give	VERB
issue-2649	84	4	the	the	DET
issue-2649	84	5	policy	policy	NOUN
issue-2649	84	6	direction	direction	NOUN
issue-2649	84	7	of	of	ADP
issue-2649	84	8	the	the	DET
issue-2649	84	9	national	national	PROPN
issue-2649	84	10	revenue	revenue	NOUN
issue-2649	84	11	strategy	strategy	NOUN
issue-2649	84	12	,	,	PUNCT
issue-2649	84	13	these	these	DET
issue-2649	84	14	voluntary	voluntary	ADJ
issue-2649	84	15	compliance	compliance	NOUN
issue-2649	84	16	rates	rate	NOUN
issue-2649	84	17	for	for	ADP
issue-2649	84	18	businesses	business	NOUN
issue-2649	84	19	will	will	AUX
issue-2649	84	20	become	become	VERB
issue-2649	84	21	the	the	DET
issue-2649	84	22	"	"	PUNCT
issue-2649	84	23	overall	overall	ADJ
issue-2649	84	24	average	average	ADJ
issue-2649	84	25	tax	tax	NOUN
issue-2649	84	26	liability	liability	NOUN
issue-2649	84	27	"	"	PUNCT
issue-2649	84	28	(	(	PUNCT
issue-2649	84	29	table	table	NOUN
issue-2649	84	30	3	3	NUM
issue-2649	84	31	)	)	PUNCT
issue-2649	84	32	.	.	PUNCT
issue-2649	85	1	these	these	DET
issue-2649	85	2	indicators	indicator	NOUN
issue-2649	85	3	of	of	ADP
issue-2649	85	4	tax	tax	NOUN
issue-2649	85	5	efficiency	efficiency	NOUN
issue-2649	85	6	of	of	ADP
issue-2649	85	7	business	business	NOUN
issue-2649	85	8	entities	entity	NOUN
issue-2649	85	9	are	be	AUX
issue-2649	85	10	the	the	DET
issue-2649	85	11	first	first	ADJ
issue-2649	85	12	to	to	PART
issue-2649	85	13	be	be	AUX
issue-2649	85	14	determined	determine	VERB
issue-2649	85	15	at	at	ADP
issue-2649	85	16	the	the	DET
issue-2649	85	17	state	state	NOUN
issue-2649	85	18	level	level	NOUN
issue-2649	85	19	for	for	ADP
issue-2649	85	20	the	the	DET
issue-2649	85	21	period	period	NOUN
issue-2649	85	22	july	july	PROPN
issue-2649	85	23	2023	2023	NUM
issue-2649	85	24	–	–	PUNCT
issue-2649	85	25	june	june	PROPN
issue-2649	85	26	2024	2024	NUM
issue-2649	85	27	as	as	ADP
issue-2649	85	28	indicators	indicator	NOUN
issue-2649	85	29	of	of	ADP
issue-2649	85	30	business	business	NOUN
issue-2649	85	31	entities	entity	NOUN
issue-2649	85	32	'	'	PART
issue-2649	85	33	performance	performance	NOUN
issue-2649	85	34	separately	separately	ADV
issue-2649	85	35	by	by	ADP
issue-2649	85	36	industry	industry	NOUN
issue-2649	85	37	and	and	CCONJ
issue-2649	85	38	taxation	taxation	NOUN
issue-2649	85	39	method	method	NOUN
issue-2649	85	40	without	without	ADP
issue-2649	85	41	tax	tax	NOUN
issue-2649	85	42	risks	risk	NOUN
issue-2649	85	43	.	.	PUNCT
issue-2649	86	1	accordingly	accordingly	ADV
issue-2649	86	2	,	,	PUNCT
issue-2649	86	3	business	business	NOUN
issue-2649	86	4	entities	entity	NOUN
issue-2649	86	5	that	that	PRON
issue-2649	86	6	have	have	VERB
issue-2649	86	7	different	different	ADJ
issue-2649	86	8	indicators	indicator	NOUN
issue-2649	86	9	from	from	ADP
issue-2649	86	10	the	the	DET
issue-2649	86	11	above	above	ADJ
issue-2649	86	12	have	have	VERB
issue-2649	86	13	tax	tax	NOUN
issue-2649	86	14	risks	risk	NOUN
issue-2649	86	15	of	of	ADP
issue-2649	86	16	doing	do	VERB
issue-2649	86	17	business	business	NOUN
issue-2649	86	18	from	from	ADP
issue-2649	86	19	the	the	DET
issue-2649	86	20	point	point	NOUN
issue-2649	86	21	of	of	ADP
issue-2649	86	22	view	view	NOUN
issue-2649	86	23	of	of	ADP
issue-2649	86	24	the	the	DET
issue-2649	86	25	legislation	legislation	NOUN
issue-2649	86	26	.	.	PUNCT
issue-2649	87	1	the	the	DET
issue-2649	87	2	tax	tax	NOUN
issue-2649	87	3	consequences	consequence	NOUN
issue-2649	87	4	of	of	ADP
issue-2649	87	5	not	not	PART
issue-2649	87	6	achieving	achieve	VERB
issue-2649	87	7	the	the	DET
issue-2649	87	8	tax	tax	NOUN
issue-2649	87	9	efficiency	efficiency	NOUN
issue-2649	87	10	indicators	indicator	NOUN
issue-2649	87	11	include	include	VERB
issue-2649	87	12	increased	increase	VERB
issue-2649	87	13	tax	tax	NOUN
issue-2649	87	14	control	control	NOUN
issue-2649	87	15	,	,	PUNCT
issue-2649	87	16	increased	increase	VERB
issue-2649	87	17	tax	tax	NOUN
issue-2649	87	18	burden	burden	NOUN
issue-2649	87	19	and	and	CCONJ
issue-2649	87	20	tax	tax	NOUN
issue-2649	87	21	expenses	expense	NOUN
issue-2649	87	22	.	.	PUNCT
issue-2649	88	1	at	at	ADP
issue-2649	88	2	the	the	DET
issue-2649	88	3	state	state	NOUN
issue-2649	88	4	level	level	NOUN
issue-2649	88	5	,	,	PUNCT
issue-2649	88	6	the	the	DET
issue-2649	88	7	operation	operation	NOUN
issue-2649	88	8	of	of	ADP
issue-2649	88	9	the	the	DET
issue-2649	88	10	tax	tax	NOUN
issue-2649	88	11	risk	risk	NOUN
issue-2649	88	12	management	management	NOUN
issue-2649	88	13	system	system	NOUN
issue-2649	88	14	is	be	AUX
issue-2649	88	15	determined	determine	VERB
issue-2649	88	16	for	for	ADP
issue-2649	88	17	business	business	NOUN
issue-2649	88	18	entities	entity	NOUN
issue-2649	88	19	by	by	ADP
issue-2649	88	20	the	the	DET
issue-2649	88	21	following	following	ADJ
issue-2649	88	22	principles	principle	NOUN
issue-2649	88	23	:	:	PUNCT
issue-2649	88	24	–	–	PUNCT
issue-2649	88	25	transparency	transparency	NOUN
issue-2649	88	26	.	.	PUNCT
issue-2649	89	1	unification	unification	NOUN
issue-2649	89	2	of	of	ADP
issue-2649	89	3	criteria	criterion	NOUN
issue-2649	89	4	makes	make	VERB
issue-2649	89	5	the	the	DET
issue-2649	89	6	process	process	NOUN
issue-2649	89	7	of	of	ADP
issue-2649	89	8	tax	tax	NOUN
issue-2649	89	9	risk	risk	NOUN
issue-2649	89	10	assessment	assessment	NOUN
issue-2649	89	11	clear	clear	ADJ
issue-2649	89	12	to	to	ADP
issue-2649	89	13	all	all	DET
issue-2649	89	14	market	market	NOUN
issue-2649	89	15	participants	participant	NOUN
issue-2649	89	16	.	.	PUNCT
issue-2649	90	1	this	this	PRON
issue-2649	90	2	enables	enable	VERB
issue-2649	90	3	businesses	business	NOUN
issue-2649	90	4	to	to	PART
issue-2649	90	5	identify	identify	VERB
issue-2649	90	6	possible	possible	ADJ
issue-2649	90	7	problems	problem	NOUN
issue-2649	90	8	in	in	ADP
issue-2649	90	9	advance	advance	NOUN
issue-2649	90	10	and	and	CCONJ
issue-2649	90	11	avoid	avoid	VERB
issue-2649	90	12	them	they	PRON
issue-2649	90	13	.	.	PUNCT
issue-2649	91	1	–	–	PUNCT
issue-2649	91	2	minimising	minimise	VERB
issue-2649	91	3	interference	interference	NOUN
issue-2649	91	4	.	.	PUNCT
issue-2649	92	1	automated	automate	VERB
issue-2649	92	2	tax	tax	NOUN
issue-2649	92	3	risk	risk	NOUN
issue-2649	92	4	assessment	assessment	NOUN
issue-2649	92	5	reduces	reduce	VERB
issue-2649	92	6	the	the	DET
issue-2649	92	7	number	number	NOUN
issue-2649	92	8	of	of	ADP
issue-2649	92	9	audits	audits	NOUN
issue-2649	92	10	.	.	PUNCT
issue-2649	93	1	the	the	DET
issue-2649	93	2	tax	tax	NOUN
issue-2649	93	3	authorities	authority	NOUN
issue-2649	93	4	will	will	AUX
issue-2649	93	5	only	only	ADV
issue-2649	93	6	interact	interact	VERB
issue-2649	93	7	with	with	ADP
issue-2649	93	8	taxpayers	taxpayer	NOUN
issue-2649	93	9	if	if	SCONJ
issue-2649	93	10	significant	significant	ADJ
issue-2649	93	11	violations	violation	NOUN
issue-2649	93	12	are	be	AUX
issue-2649	93	13	detected	detect	VERB
issue-2649	93	14	.	.	PUNCT
issue-2649	94	1	–	–	PUNCT
issue-2649	94	2	efficiency	efficiency	NOUN
issue-2649	94	3	.	.	PUNCT
issue-2649	95	1	the	the	DET
issue-2649	95	2	system	system	NOUN
issue-2649	95	3	allows	allow	VERB
issue-2649	95	4	to	to	PART
issue-2649	95	5	quickly	quickly	ADV
issue-2649	95	6	identify	identify	VERB
issue-2649	95	7	risks	risk	NOUN
issue-2649	95	8	through	through	ADP
issue-2649	95	9	automated	automate	VERB
issue-2649	95	10	algorithms	algorithm	NOUN
issue-2649	95	11	,	,	PUNCT
issue-2649	95	12	which	which	PRON
issue-2649	95	13	speeds	speed	VERB
issue-2649	95	14	up	up	ADP
issue-2649	95	15	the	the	DET
issue-2649	95	16	monitoring	monitoring	NOUN
issue-2649	95	17	and	and	CCONJ
issue-2649	95	18	response	response	NOUN
issue-2649	95	19	process	process	NOUN
issue-2649	95	20	.	.	PUNCT
issue-2649	96	1	–	–	PUNCT
issue-2649	96	2	unified	unify	VERB
issue-2649	96	3	approach	approach	NOUN
issue-2649	96	4	.	.	PUNCT
issue-2649	97	1	unification	unification	NOUN
issue-2649	97	2	of	of	ADP
issue-2649	97	3	the	the	DET
issue-2649	97	4	rules	rule	NOUN
issue-2649	97	5	ensures	ensure	VERB
issue-2649	97	6	equal	equal	ADJ
issue-2649	97	7	conditions	condition	NOUN
issue-2649	97	8	for	for	ADP
issue-2649	97	9	all	all	DET
issue-2649	97	10	payers	payer	NOUN
issue-2649	97	11	,	,	PUNCT
issue-2649	97	12	regardless	regardless	ADV
issue-2649	97	13	of	of	ADP
issue-2649	97	14	industry	industry	NOUN
issue-2649	97	15	or	or	CCONJ
issue-2649	97	16	business	business	NOUN
issue-2649	97	17	size	size	NOUN
issue-2649	97	18	,	,	PUNCT
issue-2649	97	19	which	which	PRON
issue-2649	97	20	creates	create	VERB
issue-2649	97	21	a	a	DET
issue-2649	97	22	fair	fair	ADJ
issue-2649	97	23	market	market	NOUN
issue-2649	97	24	environment	environment	NOUN
issue-2649	97	25	(	(	PUNCT
issue-2649	97	26	unification	unification	NOUN
issue-2649	97	27	of	of	ADP
issue-2649	97	28	rules	rule	NOUN
issue-2649	97	29	for	for	ADP
issue-2649	97	30	tax	tax	NOUN
issue-2649	97	31	risk	risk	NOUN
issue-2649	97	32	assessment	assessment	NOUN
issue-2649	97	33	,	,	PUNCT
issue-2649	97	34	6	6	NUM
issue-2649	97	35	)	)	PUNCT
issue-2649	97	36	.	.	PUNCT
issue-2649	98	1	taking	take	VERB
issue-2649	98	2	into	into	ADP
issue-2649	98	3	account	account	NOUN
issue-2649	98	4	the	the	DET
issue-2649	98	5	published	publish	VERB
issue-2649	98	6	official	official	ADJ
issue-2649	98	7	information	information	NOUN
issue-2649	98	8	on	on	ADP
issue-2649	98	9	the	the	DET
issue-2649	98	10	compliance	compliance	NOUN
issue-2649	98	11	risk	risk	NOUN
issue-2649	98	12	norms	norm	NOUN
issue-2649	98	13	,	,	PUNCT
issue-2649	98	14	business	business	NOUN
issue-2649	98	15	entities	entity	NOUN
issue-2649	98	16	can	can	AUX
issue-2649	98	17	independently	independently	ADV
issue-2649	98	18	pay	pay	VERB
issue-2649	98	19	,	,	PUNCT
issue-2649	98	20	adjust	adjust	VERB
issue-2649	98	21	and	and	CCONJ
issue-2649	98	22	redirect	redirect	VERB
issue-2649	98	23	tax	tax	NOUN
issue-2649	98	24	liabilities	liability	NOUN
issue-2649	98	25	in	in	ADP
issue-2649	98	26	accordance	accordance	NOUN
issue-2649	98	27	with	with	ADP
issue-2649	98	28	the	the	DET
issue-2649	98	29	defined	define	VERB
issue-2649	98	30	norms	norm	NOUN
issue-2649	98	31	.	.	PUNCT
issue-2649	99	1	table	table	NOUN
issue-2649	99	2	3	3	NUM
issue-2649	99	3	average	average	ADJ
issue-2649	99	4	indicators	indicator	NOUN
issue-2649	99	5	of	of	ADP
issue-2649	99	6	tax	tax	NOUN
issue-2649	99	7	efficiency	efficiency	NOUN
issue-2649	99	8	of	of	ADP
issue-2649	99	9	business	business	NOUN
issue-2649	99	10	entities	entity	NOUN
issue-2649	99	11	by	by	ADP
issue-2649	99	12	type	type	NOUN
issue-2649	99	13	of	of	ADP
issue-2649	99	14	economic	economic	ADJ
issue-2649	99	15	activity	activity	NOUN
issue-2649	99	16	class	class	NOUN
issue-2649	99	17	of	of	ADP
issue-2649	99	18	economic	economic	ADJ
issue-2649	99	19	activity	activity	NOUN
issue-2649	99	20	tax	tax	NOUN
issue-2649	99	21	efficiency	efficiency	NOUN
issue-2649	99	22	payment	payment	NOUN
issue-2649	99	23	level	level	NOUN
issue-2649	99	24	average	average	ADJ
issue-2649	99	25	monthly	monthly	ADJ
issue-2649	99	26	salaryvat	salaryvat	NOUN
issue-2649	99	27	,	,	PUNCT
issue-2649	99	28	%	%	NOUN
issue-2649	99	29	cit	cit	ADJ
issue-2649	99	30	,	,	PUNCT
issue-2649	99	31	%	%	NOUN
issue-2649	99	32	st	st	PROPN
issue-2649	99	33	(	(	PUNCT
issue-2649	99	34	group	group	NOUN
issue-2649	99	35	iii	iii	PROPN
issue-2649	99	36	)	)	PUNCT
issue-2649	99	37	pit	pit	NOUN
issue-2649	99	38	07.2023	07.2023	NUM
issue-2649	99	39	–	–	PUNCT
issue-2649	99	40	06.2024	06.2024	NUM
issue-2649	99	41	2023	2023	NUM
issue-2649	99	42	07.2023	07.2023	NUM
issue-2649	99	43	–	–	PUNCT
issue-2649	99	44	06.2024	06.2024	NUM
issue-2649	99	45	07.2023	07.2023	NUM
issue-2649	99	46	–	–	PUNCT
issue-2649	99	47	06.2024	06.2024	NUM
issue-2649	99	48	2023	2023	NUM
issue-2649	99	49	q2	q2	NOUN
issue-2649	99	50	2024	2024	NUM
issue-2649	99	51	,	,	PUNCT
issue-2649	99	52	uah	uah	ADJ
issue-2649	99	53	cultivation	cultivation	NOUN
issue-2649	99	54	of	of	ADP
issue-2649	99	55	cereals	cereal	NOUN
issue-2649	99	56	(	(	PUNCT
issue-2649	99	57	except	except	SCONJ
issue-2649	99	58	rice	rice	NOUN
issue-2649	99	59	)	)	PUNCT
issue-2649	99	60	,	,	PUNCT
issue-2649	99	61	legumes	legume	NOUN
issue-2649	99	62	and	and	CCONJ
issue-2649	99	63	oilseeds	oilseed	NOUN
issue-2649	99	64	(	(	PUNCT
issue-2649	99	65	section	section	NOUN
issue-2649	99	66	a	a	PRON
issue-2649	99	67	,	,	PUNCT
issue-2649	99	68	class	class	NOUN
issue-2649	99	69	01.11	01.11	NUM
issue-2649	99	70	)	)	PUNCT
issue-2649	99	71	1,87	1,87	NOUN
issue-2649	100	1	2,27	2,27	NUM
issue-2649	100	2	0,84	0,84	NUM
issue-2649	100	3	8,09	8,09	NUM
issue-2649	100	4	 	 	SPACE
issue-2649	100	5	11	11	NUM
issue-2649	100	6	057	057	NUM
issue-2649	100	7	hard	hard	ADJ
issue-2649	100	8	coal	coal	NOUN
issue-2649	100	9	mining	mining	NOUN
issue-2649	100	10	(	(	PUNCT
issue-2649	100	11	section	section	NOUN
issue-2649	100	12	b	b	PROPN
issue-2649	100	13	,	,	PUNCT
issue-2649	100	14	class	class	NOUN
issue-2649	100	15	05.10	05.10	NUM
issue-2649	100	16	)	)	PUNCT
issue-2649	101	1	7,82	7,82	NUM
issue-2649	101	2	0,18	0,18	NUM
issue-2649	102	1	2,52	2,52	NUM
issue-2649	102	2	10	10	NUM
issue-2649	102	3	702	702	NUM
issue-2649	102	4	meat	meat	NOUN
issue-2649	102	5	production	production	NOUN
issue-2649	102	6	(	(	PUNCT
issue-2649	102	7	section	section	NOUN
issue-2649	102	8	c	c	NOUN
issue-2649	102	9	,	,	PUNCT
issue-2649	102	10	class	class	NOUN
issue-2649	102	11	10.11	10.11	NUM
issue-2649	102	12	)	)	PUNCT
issue-2649	102	13	2,02	2,02	NUM
issue-2649	102	14	0,35	0,35	NOUN
issue-2649	102	15	0,86	0,86	NOUN
issue-2649	103	1	5,29	5,29	NUM
issue-2649	103	2	0,67	0,67	NUM
issue-2649	103	3	8	8	NUM
issue-2649	103	4	751	751	NUM
issue-2649	103	5	electricity	electricity	NOUN
issue-2649	103	6	generation	generation	NOUN
issue-2649	103	7	(	(	PUNCT
issue-2649	103	8	section	section	NOUN
issue-2649	103	9	d	d	PROPN
issue-2649	103	10	,	,	PUNCT
issue-2649	103	11	class	class	NOUN
issue-2649	103	12	35.11	35.11	NUM
issue-2649	103	13	)	)	PUNCT
issue-2649	103	14	4,34	4,34	NUM
issue-2649	103	15	1,41	1,41	NUM
issue-2649	103	16	1,58	1,58	NUM
issue-2649	103	17	13,29	13,29	NUM
issue-2649	103	18	13,4	13,4	NUM
issue-2649	103	19	15	15	NUM
issue-2649	103	20	384	384	NUM
issue-2649	103	21	collection	collection	NOUN
issue-2649	103	22	of	of	ADP
issue-2649	103	23	hazardous	hazardous	ADJ
issue-2649	103	24	waste	waste	NOUN
issue-2649	103	25	(	(	PUNCT
issue-2649	103	26	section	section	NOUN
issue-2649	103	27	e	e	NOUN
issue-2649	103	28	,	,	PUNCT
issue-2649	103	29	class	class	NOUN
issue-2649	103	30	38.12	38.12	NUM
issue-2649	103	31	)	)	PUNCT
issue-2649	103	32	7,77	7,77	NUM
issue-2649	103	33	0,92	0,92	NUM
issue-2649	104	1	0,13	0,13	NOUN
issue-2649	104	2	10,55	10,55	NOUN
issue-2649	104	3	18	18	NUM
issue-2649	104	4	456	456	NUM
issue-2649	104	5	construction	construction	NOUN
issue-2649	104	6	of	of	ADP
issue-2649	104	7	residential	residential	ADJ
issue-2649	104	8	and	and	CCONJ
issue-2649	104	9	non	non	ADJ
issue-2649	104	10	-	-	ADJ
issue-2649	104	11	residential	residential	ADJ
issue-2649	104	12	buildings	building	NOUN
issue-2649	104	13	(	(	PUNCT
issue-2649	104	14	section	section	NOUN
issue-2649	104	15	f	f	PROPN
issue-2649	104	16	,	,	PUNCT
issue-2649	104	17	class	class	NOUN
issue-2649	104	18	41.20	41.20	NUM
issue-2649	104	19	)	)	PUNCT
issue-2649	104	20	2,88	2,88	NUM
issue-2649	104	21	0,5	0,5	NUM
issue-2649	104	22	0,63	0,63	SYM
issue-2649	105	1	4,33	4,33	PRON
issue-2649	106	1	0,96	0,96	NUM
issue-2649	106	2	8	8	NUM
issue-2649	106	3	655	655	NUM
issue-2649	106	4	trade	trade	NOUN
issue-2649	106	5	in	in	ADP
issue-2649	106	6	cars	car	NOUN
issue-2649	106	7	and	and	CCONJ
issue-2649	106	8	motor	motor	NOUN
issue-2649	106	9	vehicles	vehicle	NOUN
issue-2649	106	10	(	(	PUNCT
issue-2649	106	11	section	section	NOUN
issue-2649	106	12	g	g	NOUN
issue-2649	106	13	,	,	PUNCT
issue-2649	106	14	class	class	NOUN
issue-2649	106	15	45.11	45.11	NUM
issue-2649	106	16	)	)	PUNCT
issue-2649	107	1	1,37	1,37	NOUN
issue-2649	107	2	0,49	0,49	NUM
issue-2649	108	1	1,1	1,1	NUM
issue-2649	108	2	4,64	4,64	NUM
issue-2649	109	1	0,35	0,35	NOUN
issue-2649	109	2	22	22	NUM
issue-2649	109	3	911	911	NUM
issue-2649	109	4	freight	freight	NOUN
issue-2649	109	5	road	road	NOUN
issue-2649	109	6	transport	transport	NOUN
issue-2649	109	7	(	(	PUNCT
issue-2649	109	8	section	section	NOUN
issue-2649	109	9	h	h	NOUN
issue-2649	109	10	,	,	PUNCT
issue-2649	109	11	class	class	NOUN
issue-2649	109	12	49.41	49.41	NUM
issue-2649	109	13	)	)	PUNCT
issue-2649	109	14	3,06	3,06	PROPN
issue-2649	110	1	0,71	0,71	NUM
issue-2649	110	2	0,92	0,92	NUM
issue-2649	111	1	1,28	1,28	NUM
issue-2649	111	2	0,82	0,82	NOUN
issue-2649	111	3	9	9	NUM
issue-2649	111	4	714	714	NUM
issue-2649	111	5	operation	operation	NOUN
issue-2649	111	6	of	of	ADP
issue-2649	111	7	hotels	hotel	NOUN
issue-2649	111	8	and	and	CCONJ
issue-2649	111	9	similar	similar	ADJ
issue-2649	111	10	temporary	temporary	ADJ
issue-2649	111	11	accommodation	accommodation	NOUN
issue-2649	111	12	facilities	facility	NOUN
issue-2649	111	13	(	(	PUNCT
issue-2649	111	14	section	section	NOUN
issue-2649	111	15	i	i	PRON
issue-2649	111	16	,	,	PUNCT
issue-2649	111	17	class	class	NOUN
issue-2649	111	18	55.10	55.10	NUM
issue-2649	111	19	)	)	PUNCT
issue-2649	111	20	2,71	2,71	NUM
issue-2649	111	21	0,68	0,68	NUM
issue-2649	111	22	0,93	0,93	NUM
issue-2649	112	1	3,69	3,69	NUM
issue-2649	112	2	1,73	1,73	NUM
issue-2649	112	3	8	8	NUM
issue-2649	112	4	180	180	NUM
issue-2649	112	5	other	other	ADJ
issue-2649	112	6	activities	activity	NOUN
issue-2649	112	7	in	in	ADP
issue-2649	112	8	the	the	DET
issue-2649	112	9	field	field	NOUN
issue-2649	112	10	of	of	ADP
issue-2649	112	11	information	information	NOUN
issue-2649	112	12	technology	technology	NOUN
issue-2649	112	13	and	and	CCONJ
issue-2649	112	14	computer	computer	NOUN
issue-2649	112	15	systems	system	NOUN
issue-2649	112	16	(	(	PUNCT
issue-2649	112	17	section	section	PROPN
issue-2649	112	18	j	j	PROPN
issue-2649	112	19	,	,	PUNCT
issue-2649	112	20	class	class	NOUN
issue-2649	112	21	62.09	62.09	NUM
issue-2649	112	22	)	)	PUNCT
issue-2649	112	23	11,2	11,2	NUM
issue-2649	112	24	1,94	1,94	NUM
issue-2649	112	25	1,06	1,06	NUM
issue-2649	112	26	0,62	0,62	SYM
issue-2649	112	27	3,13	3,13	NUM
issue-2649	112	28	10	10	NUM
issue-2649	112	29	090	090	NUM
issue-2649	112	30	financial	financial	ADJ
issue-2649	112	31	leasing	leasing	NOUN
issue-2649	112	32	(	(	PUNCT
issue-2649	112	33	section	section	NOUN
issue-2649	112	34	k	k	PROPN
issue-2649	112	35	,	,	PUNCT
issue-2649	112	36	class	class	NOUN
issue-2649	112	37	64.91	64.91	NUM
issue-2649	112	38	)	)	PUNCT
issue-2649	112	39	0,82	0,82	ADP
issue-2649	112	40	0,7	0,7	NUM
issue-2649	112	41	1,42	1,42	NUM
issue-2649	112	42	42	42	NUM
issue-2649	112	43	984	984	NUM
issue-2649	112	44	leasing	leasing	NOUN
issue-2649	112	45	and	and	CCONJ
issue-2649	112	46	operation	operation	NOUN
issue-2649	112	47	of	of	ADP
issue-2649	112	48	own	own	ADJ
issue-2649	112	49	or	or	CCONJ
issue-2649	112	50	leased	lease	VERB
issue-2649	112	51	real	real	ADJ
issue-2649	112	52	estate	estate	NOUN
issue-2649	112	53	(	(	PUNCT
issue-2649	112	54	section	section	NOUN
issue-2649	112	55	l	l	NOUN
issue-2649	112	56	,	,	PUNCT
issue-2649	112	57	class	class	NOUN
issue-2649	112	58	68.20	68.20	NUM
issue-2649	112	59	)	)	PUNCT
issue-2649	112	60	6,54	6,54	NUM
issue-2649	112	61	0,95	0,95	NUM
issue-2649	112	62	1,67	1,67	NUM
issue-2649	113	1	7,29	7,29	NUM
issue-2649	113	2	3,87	3,87	NUM
issue-2649	113	3	9	9	NUM
issue-2649	113	4	680	680	NUM
issue-2649	113	5	activities	activity	NOUN
issue-2649	113	6	in	in	ADP
issue-2649	113	7	the	the	DET
issue-2649	113	8	field	field	NOUN
issue-2649	113	9	of	of	ADP
issue-2649	113	10	engineering	engineering	NOUN
issue-2649	113	11	,	,	PUNCT
issue-2649	113	12	geology	geology	NOUN
issue-2649	113	13	and	and	CCONJ
issue-2649	113	14	geodesy	geodesy	NOUN
issue-2649	113	15	,	,	PUNCT
issue-2649	113	16	provision	provision	NOUN
issue-2649	113	17	of	of	ADP
issue-2649	113	18	technical	technical	ADJ
issue-2649	113	19	consulting	consulting	NOUN
issue-2649	113	20	services	service	NOUN
issue-2649	113	21	in	in	ADP
issue-2649	113	22	these	these	DET
issue-2649	113	23	areas	area	NOUN
issue-2649	113	24	(	(	PUNCT
issue-2649	113	25	section	section	NOUN
issue-2649	113	26	m	m	PROPN
issue-2649	113	27	,	,	PUNCT
issue-2649	113	28	class	class	NOUN
issue-2649	113	29	71.12	71.12	NUM
issue-2649	113	30	)	)	PUNCT
issue-2649	113	31	7,5	7,5	NUM
issue-2649	113	32	1,27	1,27	NUM
issue-2649	113	33	1,97	1,97	NUM
issue-2649	113	34	2,58	2,58	NUM
issue-2649	113	35	5,17	5,17	NUM
issue-2649	113	36	9	9	NUM
issue-2649	113	37	239	239	NUM
issue-2649	113	38	market	market	NOUN
issue-2649	113	39	research	research	NOUN
issue-2649	113	40	and	and	CCONJ
issue-2649	113	41	public	public	ADJ
issue-2649	113	42	opinion	opinion	NOUN
issue-2649	113	43	polling	polling	NOUN
issue-2649	113	44	(	(	PUNCT
issue-2649	113	45	section	section	NOUN
issue-2649	113	46	m	m	PROPN
issue-2649	113	47	,	,	PUNCT
issue-2649	113	48	class	class	NOUN
issue-2649	113	49	73.20	73.20	NUM
issue-2649	113	50	)	)	PUNCT
issue-2649	113	51	11,52	11,52	NUM
issue-2649	113	52	1,6	1,6	NUM
issue-2649	113	53	0,98	0,98	ADP
issue-2649	113	54	0,82	0,82	NOUN
issue-2649	113	55	2,31	2,31	NUM
issue-2649	113	56	24	24	NUM
issue-2649	113	57	854	854	NUM
issue-2649	113	58	defence	defence	NOUN
issue-2649	113	59	activities	activity	NOUN
issue-2649	113	60	(	(	PUNCT
issue-2649	113	61	section	section	NOUN
issue-2649	113	62	o	o	NOUN
issue-2649	113	63	,	,	PUNCT
issue-2649	113	64	class	class	NOUN
issue-2649	113	65	84.22	84.22	NUM
issue-2649	113	66	)	)	PUNCT
issue-2649	113	67	5,62	5,62	NUM
issue-2649	113	68	0,77	0,77	NOUN
issue-2649	113	69	0,39	0,39	NOUN
issue-2649	113	70	0,73	0,73	NUM
issue-2649	114	1	16	16	NUM
issue-2649	114	2	474	474	NUM
issue-2649	114	3	higher	high	ADJ
issue-2649	114	4	education	education	NOUN
issue-2649	114	5	(	(	PUNCT
issue-2649	114	6	section	section	NOUN
issue-2649	114	7	p	p	NOUN
issue-2649	114	8	,	,	PUNCT
issue-2649	114	9	class	class	NOUN
issue-2649	114	10	85.42	85.42	NUM
issue-2649	114	11	)	)	PUNCT
issue-2649	114	12	13,46	13,46	NUM
issue-2649	114	13	1,28	1,28	NUM
issue-2649	115	1	1,88	1,88	NUM
issue-2649	116	1	5,98	5,98	NUM
issue-2649	116	2	15	15	NUM
issue-2649	116	3	270	270	NUM
issue-2649	116	4	general	general	ADJ
issue-2649	116	5	medical	medical	ADJ
issue-2649	116	6	practice	practice	NOUN
issue-2649	116	7	(	(	PUNCT
issue-2649	116	8	section	section	NOUN
issue-2649	116	9	q	q	PROPN
issue-2649	116	10	,	,	PUNCT
issue-2649	116	11	class	class	NOUN
issue-2649	116	12	86.21	86.21	NUM
issue-2649	116	13	)	)	PUNCT
issue-2649	117	1	5,66	5,66	NUM
issue-2649	117	2	0,83	0,83	NUM
issue-2649	117	3	1,35	1,35	NUM
issue-2649	117	4	6,98	6,98	NUM
issue-2649	117	5	4,59	4,59	NUM
issue-2649	117	6	10	10	NUM
issue-2649	117	7	145	145	NUM
issue-2649	117	8	activities	activity	NOUN
issue-2649	117	9	of	of	ADP
issue-2649	117	10	sports	sport	NOUN
issue-2649	117	11	clubs	club	NOUN
issue-2649	117	12	(	(	PUNCT
issue-2649	117	13	section	section	NOUN
issue-2649	117	14	r	r	NOUN
issue-2649	117	15	,	,	PUNCT
issue-2649	117	16	class	class	NOUN
issue-2649	117	17	93.12	93.12	NUM
issue-2649	117	18	)	)	PUNCT
issue-2649	117	19	2,24	2,24	NUM
issue-2649	118	1	0,33	0,33	PROPN
issue-2649	118	2	1,76	1,76	NUM
issue-2649	119	1	3,76	3,76	NUM
issue-2649	119	2	2,11	2,11	NUM
issue-2649	119	3	35	35	NUM
issue-2649	119	4	310	310	NUM
issue-2649	119	5	repair	repair	NOUN
issue-2649	119	6	of	of	ADP
issue-2649	119	7	communication	communication	NOUN
issue-2649	119	8	equipment	equipment	NOUN
issue-2649	119	9	(	(	PUNCT
issue-2649	119	10	section	section	NOUN
issue-2649	119	11	s	s	PROPN
issue-2649	119	12	,	,	PUNCT
issue-2649	119	13	class	class	NOUN
issue-2649	119	14	95.12	95.12	NUM
issue-2649	119	15	)	)	PUNCT
issue-2649	119	16	1,66	1,66	NUM
issue-2649	119	17	7,54	7,54	NUM
issue-2649	119	18	5,89	5,89	ADJ
issue-2649	119	19	1,38	1,38	NUM
issue-2649	119	20	2,89	2,89	NUM
issue-2649	119	21	8	8	NUM
issue-2649	119	22	046	046	NUM
issue-2649	119	23	source	source	NOUN
issue-2649	119	24	:	:	PUNCT
issue-2649	119	25	compiled	compile	VERB
issue-2649	119	26	on	on	ADP
issue-2649	119	27	the	the	DET
issue-2649	119	28	basis	basis	NOUN
issue-2649	119	29	of	of	ADP
issue-2649	119	30	(	(	PUNCT
issue-2649	119	31	territory	territory	NOUN
issue-2649	119	32	of	of	ADP
issue-2649	119	33	high	high	ADJ
issue-2649	119	34	tax	tax	NOUN
issue-2649	119	35	confidence	confidence	NOUN
issue-2649	119	36	,	,	PUNCT
issue-2649	119	37	5	5	NUM
issue-2649	119	38	)	)	PUNCT
issue-2649	119	39	baltic	baltic	ADJ
issue-2649	119	40	journal	journal	NOUN
issue-2649	119	41	of	of	ADP
issue-2649	119	42	economic	economic	ADJ
issue-2649	119	43	studies	study	NOUN
issue-2649	119	44	271	271	NUM
issue-2649	119	45	vol	vol	NOUN
issue-2649	119	46	.	.	PUNCT
issue-2649	119	47	10	10	NUM
issue-2649	119	48	no	no	NOUN
issue-2649	119	49	.	.	NOUN
issue-2649	119	50	5	5	NUM
issue-2649	119	51	,	,	PUNCT
issue-2649	119	52	2024	2024	NUM
issue-2649	119	53	4	4	NUM
issue-2649	119	54	.	.	PUNCT
issue-2649	119	55	conclusions	conclusion	NOUN
issue-2649	119	56	the	the	DET
issue-2649	119	57	implementation	implementation	NOUN
issue-2649	119	58	of	of	ADP
issue-2649	119	59	international	international	ADJ
issue-2649	119	60	standards	standard	NOUN
issue-2649	119	61	in	in	ADP
issue-2649	119	62	ukraine	ukraine	NOUN
issue-2649	119	63	took	take	VERB
issue-2649	119	64	a	a	DET
issue-2649	119	65	long	long	ADJ
issue-2649	119	66	time	time	NOUN
issue-2649	119	67	,	,	PUNCT
issue-2649	119	68	but	but	CCONJ
issue-2649	119	69	it	it	PRON
issue-2649	119	70	contributed	contribute	VERB
issue-2649	119	71	to	to	ADP
issue-2649	119	72	the	the	DET
issue-2649	119	73	adoption	adoption	NOUN
issue-2649	119	74	of	of	ADP
issue-2649	119	75	the	the	DET
issue-2649	119	76	most	most	ADV
issue-2649	119	77	relevant	relevant	ADJ
issue-2649	119	78	legislative	legislative	ADJ
issue-2649	119	79	changes	change	NOUN
issue-2649	119	80	at	at	ADP
issue-2649	119	81	the	the	DET
issue-2649	119	82	time	time	NOUN
issue-2649	119	83	.	.	PUNCT
issue-2649	120	1	the	the	DET
issue-2649	120	2	tax	tax	NOUN
issue-2649	120	3	risk	risk	NOUN
issue-2649	120	4	management	management	NOUN
issue-2649	120	5	system	system	NOUN
issue-2649	120	6	,	,	PUNCT
issue-2649	120	7	which	which	PRON
issue-2649	120	8	includes	include	VERB
issue-2649	120	9	compliance	compliance	NOUN
issue-2649	120	10	risks	risk	NOUN
issue-2649	120	11	,	,	PUNCT
issue-2649	120	12	plays	play	VERB
issue-2649	120	13	an	an	DET
issue-2649	120	14	important	important	ADJ
issue-2649	120	15	role	role	NOUN
issue-2649	120	16	for	for	ADP
issue-2649	120	17	business	business	NOUN
issue-2649	120	18	entities	entity	NOUN
issue-2649	120	19	in	in	ADP
issue-2649	120	20	ensuring	ensure	VERB
issue-2649	120	21	compliance	compliance	NOUN
issue-2649	120	22	with	with	ADP
issue-2649	120	23	the	the	DET
issue-2649	120	24	laws	law	NOUN
issue-2649	120	25	and	and	CCONJ
issue-2649	120	26	standards	standard	NOUN
issue-2649	120	27	of	of	ADP
issue-2649	120	28	international	international	ADJ
issue-2649	120	29	co	co	NOUN
issue-2649	120	30	-	-	NOUN
issue-2649	120	31	operation	operation	NOUN
issue-2649	120	32	,	,	PUNCT
issue-2649	120	33	social	social	ADJ
issue-2649	120	34	behaviour	behaviour	NOUN
issue-2649	120	35	and	and	CCONJ
issue-2649	120	36	,	,	PUNCT
issue-2649	120	37	as	as	ADP
issue-2649	120	38	a	a	DET
issue-2649	120	39	result	result	NOUN
issue-2649	120	40	,	,	PUNCT
issue-2649	120	41	makes	make	VERB
issue-2649	120	42	a	a	DET
issue-2649	120	43	significant	significant	ADJ
issue-2649	120	44	contribution	contribution	NOUN
issue-2649	120	45	to	to	ADP
issue-2649	120	46	the	the	DET
issue-2649	120	47	economic	economic	ADJ
issue-2649	120	48	and	and	CCONJ
issue-2649	120	49	financial	financial	ADJ
issue-2649	120	50	stability	stability	NOUN
issue-2649	120	51	of	of	ADP
issue-2649	120	52	business	business	NOUN
issue-2649	120	53	entities	entity	NOUN
issue-2649	120	54	.	.	PUNCT
issue-2649	121	1	thus	thus	ADV
issue-2649	121	2	,	,	PUNCT
issue-2649	121	3	the	the	DET
issue-2649	121	4	newly	newly	ADV
issue-2649	121	5	developed	develop	VERB
issue-2649	121	6	tax	tax	NOUN
issue-2649	121	7	risk	risk	NOUN
issue-2649	121	8	management	management	NOUN
issue-2649	121	9	system	system	NOUN
issue-2649	121	10	for	for	ADP
issue-2649	121	11	business	business	NOUN
issue-2649	121	12	entities	entity	NOUN
issue-2649	121	13	helps	help	VERB
issue-2649	121	14	to	to	PART
issue-2649	121	15	increase	increase	VERB
issue-2649	121	16	the	the	DET
issue-2649	121	17	level	level	NOUN
issue-2649	121	18	of	of	ADP
issue-2649	121	19	compliance	compliance	NOUN
issue-2649	121	20	,	,	PUNCT
issue-2649	121	21	is	be	AUX
issue-2649	121	22	able	able	ADJ
issue-2649	121	23	to	to	PART
issue-2649	121	24	prevent	prevent	VERB
issue-2649	121	25	and	and	CCONJ
issue-2649	121	26	minimise	minimise	NOUN
issue-2649	121	27	violations	violation	NOUN
issue-2649	121	28	of	of	ADP
issue-2649	121	29	tax	tax	NOUN
issue-2649	121	30	legislation	legislation	NOUN
issue-2649	121	31	,	,	PUNCT
issue-2649	121	32	and	and	CCONJ
issue-2649	121	33	reduces	reduce	VERB
issue-2649	121	34	the	the	DET
issue-2649	121	35	burden	burden	NOUN
issue-2649	121	36	on	on	ADP
issue-2649	121	37	tax	tax	NOUN
issue-2649	121	38	administration	administration	NOUN
issue-2649	121	39	for	for	ADP
issue-2649	121	40	business	business	NOUN
issue-2649	121	41	entities	entity	NOUN
issue-2649	121	42	.	.	PUNCT
issue-2649	122	1	it	it	PRON
issue-2649	122	2	is	be	AUX
issue-2649	122	3	determined	determine	VERB
issue-2649	122	4	that	that	SCONJ
issue-2649	122	5	for	for	ADP
issue-2649	122	6	enterprises	enterprise	NOUN
issue-2649	122	7	,	,	PUNCT
issue-2649	122	8	tax	tax	NOUN
issue-2649	122	9	compliance	compliance	NOUN
issue-2649	122	10	means	mean	VERB
issue-2649	122	11	a	a	DET
issue-2649	122	12	set	set	NOUN
issue-2649	122	13	of	of	ADP
issue-2649	122	14	measures	measure	NOUN
issue-2649	122	15	for	for	ADP
issue-2649	122	16	voluntary	voluntary	ADJ
issue-2649	122	17	compliance	compliance	NOUN
issue-2649	122	18	with	with	ADP
issue-2649	122	19	tax	tax	NOUN
issue-2649	122	20	legislation	legislation	NOUN
issue-2649	122	21	.	.	PUNCT
issue-2649	123	1	the	the	DET
issue-2649	123	2	tax	tax	NOUN
issue-2649	123	3	risk	risk	NOUN
issue-2649	123	4	management	management	NOUN
issue-2649	123	5	system	system	NOUN
issue-2649	123	6	(	(	PUNCT
issue-2649	123	7	compliance	compliance	NOUN
issue-2649	123	8	risk	risk	NOUN
issue-2649	123	9	management	management	NOUN
issue-2649	123	10	)	)	PUNCT
issue-2649	123	11	is	be	AUX
issue-2649	123	12	designed	design	VERB
issue-2649	123	13	to	to	PART
issue-2649	123	14	simplify	simplify	VERB
issue-2649	123	15	the	the	DET
issue-2649	123	16	fulfilment	fulfilment	NOUN
issue-2649	123	17	of	of	ADP
issue-2649	123	18	tax	tax	NOUN
issue-2649	123	19	obligations	obligation	NOUN
issue-2649	123	20	for	for	ADP
issue-2649	123	21	business	business	NOUN
issue-2649	123	22	entities	entity	NOUN
issue-2649	123	23	by	by	ADP
issue-2649	123	24	defining	define	VERB
issue-2649	123	25	compliance	compliance	NOUN
issue-2649	123	26	risk	risk	NOUN
issue-2649	123	27	standards	standard	NOUN
issue-2649	123	28	,	,	PUNCT
issue-2649	123	29	implementing	implement	VERB
issue-2649	123	30	a	a	DET
issue-2649	123	31	set	set	NOUN
issue-2649	123	32	of	of	ADP
issue-2649	123	33	compliance	compliance	NOUN
issue-2649	123	34	control	control	NOUN
issue-2649	123	35	measures	measure	NOUN
issue-2649	123	36	,	,	PUNCT
issue-2649	123	37	and	and	CCONJ
issue-2649	123	38	counteracting	counteract	VERB
issue-2649	123	39	violations	violation	NOUN
issue-2649	123	40	of	of	ADP
issue-2649	123	41	tax	tax	NOUN
issue-2649	123	42	legislation	legislation	NOUN
issue-2649	123	43	and	and	CCONJ
issue-2649	123	44	tax	tax	NOUN
issue-2649	123	45	behaviour	behaviour	NOUN
issue-2649	123	46	standards	standard	NOUN
issue-2649	123	47	.	.	PUNCT
issue-2649	124	1	the	the	DET
issue-2649	124	2	study	study	NOUN
issue-2649	124	3	conducted	conduct	VERB
issue-2649	124	4	on	on	ADP
issue-2649	124	5	the	the	DET
issue-2649	124	6	introduction	introduction	NOUN
issue-2649	124	7	of	of	ADP
issue-2649	124	8	unified	unified	ADJ
issue-2649	124	9	standards	standard	NOUN
issue-2649	124	10	for	for	ADP
issue-2649	124	11	determining	determine	VERB
issue-2649	124	12	tax	tax	NOUN
issue-2649	124	13	risks	risk	NOUN
issue-2649	124	14	provides	provide	VERB
issue-2649	124	15	for	for	ADP
issue-2649	124	16	the	the	DET
issue-2649	124	17	same	same	ADJ
issue-2649	124	18	risk	risk	NOUN
issue-2649	124	19	assessment	assessment	NOUN
issue-2649	124	20	criteria	criterion	NOUN
issue-2649	124	21	for	for	ADP
issue-2649	124	22	all	all	DET
issue-2649	124	23	business	business	NOUN
issue-2649	124	24	entities	entity	NOUN
issue-2649	124	25	,	,	PUNCT
issue-2649	124	26	regardless	regardless	ADV
issue-2649	124	27	of	of	ADP
issue-2649	124	28	size	size	NOUN
issue-2649	124	29	and	and	CCONJ
issue-2649	124	30	industry	industry	NOUN
issue-2649	124	31	.	.	PUNCT
issue-2649	125	1	the	the	DET
issue-2649	125	2	risks	risk	NOUN
issue-2649	125	3	will	will	AUX
issue-2649	125	4	be	be	AUX
issue-2649	125	5	assessed	assess	VERB
issue-2649	125	6	in	in	ADP
issue-2649	125	7	four	four	NUM
issue-2649	125	8	main	main	ADJ
issue-2649	125	9	areas	area	NOUN
issue-2649	125	10	:	:	PUNCT
issue-2649	125	11	registration	registration	NOUN
issue-2649	125	12	,	,	PUNCT
issue-2649	125	13	reporting	reporting	NOUN
issue-2649	125	14	,	,	PUNCT
issue-2649	125	15	declaration	declaration	NOUN
issue-2649	125	16	and	and	CCONJ
issue-2649	125	17	payment	payment	NOUN
issue-2649	125	18	of	of	ADP
issue-2649	125	19	taxes	taxis	NOUN
issue-2649	125	20	.	.	PUNCT
issue-2649	126	1	the	the	DET
issue-2649	126	2	tax	tax	NOUN
issue-2649	126	3	efficiency	efficiency	NOUN
issue-2649	126	4	of	of	ADP
issue-2649	126	5	business	business	NOUN
issue-2649	126	6	entities	entity	NOUN
issue-2649	126	7	is	be	AUX
issue-2649	126	8	becoming	become	VERB
issue-2649	126	9	a	a	DET
issue-2649	126	10	key	key	ADJ
issue-2649	126	11	element	element	NOUN
issue-2649	126	12	in	in	ADP
issue-2649	126	13	the	the	DET
issue-2649	126	14	analysis	analysis	NOUN
issue-2649	126	15	of	of	ADP
issue-2649	126	16	tax	tax	NOUN
issue-2649	126	17	risks	risk	NOUN
issue-2649	126	18	in	in	ADP
issue-2649	126	19	terms	term	NOUN
issue-2649	126	20	of	of	ADP
issue-2649	126	21	tax	tax	NOUN
issue-2649	126	22	evasion	evasion	NOUN
issue-2649	126	23	,	,	PUNCT
issue-2649	126	24	understatement	understatement	NOUN
issue-2649	126	25	of	of	ADP
issue-2649	126	26	tax	tax	NOUN
issue-2649	126	27	liabilities	liability	NOUN
issue-2649	126	28	and	and	CCONJ
issue-2649	126	29	the	the	DET
issue-2649	126	30	use	use	NOUN
issue-2649	126	31	and	and	CCONJ
issue-2649	126	32	spread	spread	VERB
issue-2649	126	33	of	of	ADP
issue-2649	126	34	tax	tax	NOUN
issue-2649	126	35	avoidance	avoidance	NOUN
issue-2649	126	36	schemes	scheme	NOUN
issue-2649	126	37	.	.	PUNCT
issue-2649	127	1	the	the	DET
issue-2649	127	2	use	use	NOUN
issue-2649	127	3	of	of	ADP
issue-2649	127	4	the	the	DET
issue-2649	127	5	tax	tax	NOUN
issue-2649	127	6	sphere	sphere	NOUN
issue-2649	127	7	in	in	ADP
issue-2649	127	8	the	the	DET
issue-2649	127	9	administration	administration	NOUN
issue-2649	127	10	of	of	ADP
issue-2649	127	11	compliance	compliance	NOUN
issue-2649	127	12	risk	risk	NOUN
issue-2649	127	13	by	by	ADP
issue-2649	127	14	business	business	NOUN
issue-2649	127	15	entities	entity	NOUN
issue-2649	127	16	will	will	AUX
issue-2649	127	17	become	become	VERB
issue-2649	127	18	both	both	CCONJ
issue-2649	127	19	a	a	DET
issue-2649	127	20	new	new	ADJ
issue-2649	127	21	challenge	challenge	NOUN
issue-2649	127	22	and	and	CCONJ
issue-2649	127	23	an	an	DET
issue-2649	127	24	effective	effective	ADJ
issue-2649	127	25	tool	tool	NOUN
issue-2649	127	26	for	for	ADP
issue-2649	127	27	taxation	taxation	NOUN
issue-2649	127	28	,	,	PUNCT
issue-2649	127	29	planning	planning	NOUN
issue-2649	127	30	and	and	CCONJ
issue-2649	127	31	forecasting	forecasting	NOUN
issue-2649	127	32	in	in	ADP
issue-2649	127	33	the	the	DET
issue-2649	127	34	overall	overall	ADJ
issue-2649	127	35	tax	tax	NOUN
issue-2649	127	36	risk	risk	NOUN
issue-2649	127	37	management	management	NOUN
issue-2649	127	38	system	system	NOUN
issue-2649	127	39	.	.	PUNCT
issue-2649	128	1	the	the	DET
issue-2649	128	2	first	first	ADJ
issue-2649	128	3	list	list	NOUN
issue-2649	128	4	of	of	ADP
issue-2649	128	5	business	business	NOUN
issue-2649	128	6	entities	entity	NOUN
issue-2649	128	7	that	that	PRON
issue-2649	128	8	meet	meet	VERB
issue-2649	128	9	the	the	DET
issue-2649	128	10	compliance	compliance	NOUN
issue-2649	128	11	risk	risk	NOUN
issue-2649	128	12	assessment	assessment	NOUN
issue-2649	128	13	criteria	criterion	NOUN
issue-2649	128	14	will	will	AUX
issue-2649	128	15	be	be	AUX
issue-2649	128	16	approved	approve	VERB
issue-2649	128	17	no	no	ADV
issue-2649	128	18	later	later	ADV
issue-2649	128	19	than	than	ADP
issue-2649	128	20	the	the	DET
issue-2649	128	21	last	last	ADJ
issue-2649	128	22	business	business	NOUN
issue-2649	128	23	day	day	NOUN
issue-2649	128	24	of	of	ADP
issue-2649	128	25	november	november	PROPN
issue-2649	128	26	and	and	CCONJ
issue-2649	128	27	published	publish	VERB
issue-2649	128	28	on	on	ADP
issue-2649	128	29	the	the	DET
issue-2649	128	30	fifteenth	fifteenth	NOUN
issue-2649	128	31	business	business	NOUN
issue-2649	128	32	day	day	NOUN
issue-2649	128	33	after	after	ADP
issue-2649	128	34	its	its	PRON
issue-2649	128	35	approval	approval	NOUN
issue-2649	128	36	(	(	PUNCT
issue-2649	128	37	december	december	PROPN
issue-2649	128	38	19	19	NUM
issue-2649	128	39	,	,	PUNCT
issue-2649	128	40	2024	2024	NUM
issue-2649	128	41	)	)	PUNCT
issue-2649	128	42	(	(	PUNCT
issue-2649	128	43	territory	territory	NOUN
issue-2649	128	44	of	of	ADP
issue-2649	128	45	high	high	ADJ
issue-2649	128	46	tax	tax	NOUN
issue-2649	128	47	confidence	confidence	NOUN
issue-2649	128	48	,	,	PUNCT
issue-2649	128	49	5	5	NUM
issue-2649	128	50	)	)	PUNCT
issue-2649	128	51	.	.	PUNCT
issue-2649	129	1	consequently	consequently	ADV
issue-2649	129	2	,	,	PUNCT
issue-2649	129	3	further	further	ADJ
issue-2649	129	4	research	research	NOUN
issue-2649	129	5	prospects	prospect	NOUN
issue-2649	129	6	are	be	AUX
issue-2649	129	7	to	to	PART
issue-2649	129	8	analyse	analyse	VERB
issue-2649	129	9	the	the	DET
issue-2649	129	10	effectiveness	effectiveness	NOUN
issue-2649	129	11	of	of	ADP
issue-2649	129	12	the	the	DET
issue-2649	129	13	tax	tax	NOUN
issue-2649	129	14	risk	risk	NOUN
issue-2649	129	15	management	management	NOUN
issue-2649	129	16	system	system	NOUN
issue-2649	129	17	,	,	PUNCT
issue-2649	129	18	taking	take	VERB
issue-2649	129	19	into	into	ADP
issue-2649	129	20	account	account	NOUN
issue-2649	129	21	the	the	DET
issue-2649	129	22	quarterly	quarterly	ADJ
issue-2649	129	23	recalculation	recalculation	NOUN
issue-2649	129	24	of	of	ADP
issue-2649	129	25	tax	tax	NOUN
issue-2649	129	26	compliance	compliance	NOUN
issue-2649	129	27	risk	risk	NOUN
issue-2649	129	28	indicators	indicator	NOUN
issue-2649	129	29	.	.	PUNCT
issue-2649	130	1	the	the	DET
issue-2649	130	2	issue	issue	NOUN
issue-2649	130	3	of	of	ADP
issue-2649	130	4	the	the	DET
issue-2649	130	5	objectivity	objectivity	NOUN
issue-2649	130	6	of	of	ADP
issue-2649	130	7	calculating	calculate	VERB
issue-2649	130	8	the	the	DET
issue-2649	130	9	criteria	criterion	NOUN
issue-2649	130	10	for	for	ADP
issue-2649	130	11	assessing	assess	VERB
issue-2649	130	12	compliance	compliance	NOUN
issue-2649	130	13	risks	risk	NOUN
issue-2649	130	14	and	and	CCONJ
issue-2649	130	15	individual	individual	ADJ
issue-2649	130	16	tax	tax	NOUN
issue-2649	130	17	efficiency	efficiency	NOUN
issue-2649	130	18	indicators	indicator	NOUN
issue-2649	130	19	remains	remain	VERB
issue-2649	130	20	open	open	ADJ
issue-2649	130	21	and	and	CCONJ
issue-2649	130	22	requires	require	VERB
issue-2649	130	23	further	further	ADJ
issue-2649	130	24	research	research	NOUN
issue-2649	130	25	.	.	PUNCT
issue-2649	131	1	tax	tax	NOUN
issue-2649	131	2	compliance	compliance	NOUN
issue-2649	131	3	risk	risk	NOUN
issue-2649	131	4	is	be	AUX
issue-2649	131	5	a	a	DET
issue-2649	131	6	modern	modern	ADJ
issue-2649	131	7	approach	approach	NOUN
issue-2649	131	8	to	to	ADP
issue-2649	131	9	monitoring	monitor	VERB
issue-2649	131	10	and	and	CCONJ
issue-2649	131	11	assessing	assess	VERB
issue-2649	131	12	tax	tax	NOUN
issue-2649	131	13	risks	risk	NOUN
issue-2649	131	14	,	,	PUNCT
issue-2649	131	15	in	in	ADP
issue-2649	131	16	particular	particular	ADJ
issue-2649	131	17	through	through	ADP
issue-2649	131	18	the	the	DET
issue-2649	131	19	automation	automation	NOUN
issue-2649	131	20	and	and	CCONJ
issue-2649	131	21	unification	unification	NOUN
issue-2649	131	22	of	of	ADP
issue-2649	131	23	risk	risk	NOUN
issue-2649	131	24	assessment	assessment	NOUN
issue-2649	131	25	indicators	indicator	NOUN
issue-2649	131	26	.	.	PUNCT
issue-2649	132	1	for	for	ADP
issue-2649	132	2	the	the	DET
issue-2649	132	3	state	state	NOUN
issue-2649	132	4	,	,	PUNCT
issue-2649	132	5	it	it	PRON
issue-2649	132	6	means	mean	VERB
issue-2649	132	7	increasing	increase	VERB
issue-2649	132	8	the	the	DET
issue-2649	132	9	level	level	NOUN
issue-2649	132	10	of	of	ADP
issue-2649	132	11	compliance	compliance	NOUN
issue-2649	132	12	with	with	ADP
issue-2649	132	13	tax	tax	NOUN
issue-2649	132	14	obligations	obligation	NOUN
issue-2649	132	15	by	by	ADP
issue-2649	132	16	taxpayers	taxpayer	NOUN
issue-2649	132	17	,	,	PUNCT
issue-2649	132	18	and	and	CCONJ
issue-2649	132	19	for	for	ADP
issue-2649	132	20	business	business	NOUN
issue-2649	132	21	entities	entity	NOUN
issue-2649	132	22	,	,	PUNCT
issue-2649	132	23	it	it	PRON
issue-2649	132	24	means	mean	VERB
issue-2649	132	25	reducing	reduce	VERB
issue-2649	132	26	interference	interference	NOUN
issue-2649	132	27	by	by	ADP
issue-2649	132	28	tax	tax	NOUN
issue-2649	132	29	authorities	authority	NOUN
issue-2649	132	30	in	in	ADP
issue-2649	132	31	the	the	DET
issue-2649	132	32	process	process	NOUN
issue-2649	132	33	of	of	ADP
issue-2649	132	34	conducting	conduct	VERB
issue-2649	132	35	business	business	NOUN
issue-2649	132	36	.	.	PUNCT
issue-2649	133	1	references	reference	NOUN
issue-2649	133	2	:	:	PUNCT
issue-2649	133	3	the	the	DET
issue-2649	133	4	government	government	NOUN
issue-2649	133	5	approved	approve	VERB
issue-2649	133	6	the	the	DET
issue-2649	133	7	implementation	implementation	NOUN
issue-2649	133	8	of	of	ADP
issue-2649	133	9	a	a	DET
issue-2649	133	10	pilot	pilot	NOUN
issue-2649	133	11	project	project	NOUN
issue-2649	133	12	on	on	ADP
issue-2649	133	13	the	the	DET
issue-2649	133	14	functioning	functioning	NOUN
issue-2649	133	15	of	of	ADP
issue-2649	133	16	the	the	DET
issue-2649	133	17	tax	tax	NOUN
issue-2649	133	18	risk	risk	NOUN
issue-2649	133	19	management	management	NOUN
issue-2649	133	20	system	system	NOUN
issue-2649	133	21	.	.	PUNCT
issue-2649	134	1	the	the	DET
issue-2649	134	2	state	state	NOUN
issue-2649	134	3	tax	tax	NOUN
issue-2649	134	4	service	service	NOUN
issue-2649	134	5	of	of	ADP
issue-2649	134	6	ukraine	ukraine	NOUN
issue-2649	134	7	.	.	PUNCT
issue-2649	135	1	available	available	ADJ
issue-2649	135	2	at	at	ADP
issue-2649	135	3	:	:	PUNCT
issue-2649	135	4	https://tax.gov.ua/media-tsentr/novini/806957.html	https://tax.gov.ua/media-tsentr/novini/806957.html	PROPN
issue-2649	135	5	the	the	DET
issue-2649	135	6	resolution	resolution	NOUN
issue-2649	135	7	of	of	ADP
issue-2649	135	8	the	the	DET
issue-2649	135	9	cabinet	cabinet	NOUN
issue-2649	135	10	of	of	ADP
issue-2649	135	11	ministers	minister	NOUN
issue-2649	135	12	of	of	ADP
issue-2649	135	13	ukraine	ukraine	NOUN
issue-2649	135	14	"	"	PUNCT
issue-2649	135	15	on	on	ADP
issue-2649	135	16	the	the	DET
issue-2649	135	17	implementation	implementation	NOUN
issue-2649	135	18	of	of	ADP
issue-2649	135	19	the	the	DET
issue-2649	135	20	pilot	pilot	NOUN
issue-2649	135	21	project	project	NOUN
issue-2649	135	22	on	on	ADP
issue-2649	135	23	the	the	DET
issue-2649	135	24	functioning	functioning	NOUN
issue-2649	135	25	of	of	ADP
issue-2649	135	26	the	the	DET
issue-2649	135	27	tax	tax	NOUN
issue-2649	135	28	risk	risk	NOUN
issue-2649	135	29	management	management	NOUN
issue-2649	135	30	system	system	NOUN
issue-2649	135	31	(	(	PUNCT
issue-2649	135	32	compliance	compliance	NOUN
issue-2649	135	33	risks	risk	NOUN
issue-2649	135	34	)	)	PUNCT
issue-2649	135	35	in	in	ADP
issue-2649	135	36	the	the	DET
issue-2649	135	37	state	state	NOUN
issue-2649	135	38	tax	tax	NOUN
issue-2649	135	39	service	service	NOUN
issue-2649	135	40	"	"	PUNCT
issue-2649	135	41	of	of	ADP
issue-2649	135	42	july	july	PROPN
issue-2649	135	43	25	25	NUM
issue-2649	135	44	,	,	PUNCT
issue-2649	135	45	2024	2024	NUM
issue-2649	135	46	,	,	PUNCT
issue-2649	135	47	no	no	INTJ
issue-2649	135	48	.	.	NOUN
issue-2649	135	49	854	854	NUM
issue-2649	135	50	.	.	PUNCT
issue-2649	136	1	the	the	DET
issue-2649	136	2	government	government	NOUN
issue-2649	136	3	portal	portal	PROPN
issue-2649	136	4	.	.	PUNCT
issue-2649	137	1	available	available	ADJ
issue-2649	137	2	at	at	ADP
issue-2649	137	3	:	:	PUNCT
issue-2649	137	4	https://www.kmu.gov.ua/npas/pro-realizatsiiu-eksperymentalnohoproektu-shchodo-funktsionuvannia-systemy-upravlinnia-podatkovymy-ryzykamy-komplaiens-ryzykamy-vderzhavnii-podatkovii-sluzhbi-854-250724	https://www.kmu.gov.ua/npas/pro-realizatsiiu-eksperymentalnohoproektu-shchodo-funktsionuvannia-systemy-upravlinnia-podatkovymy-ryzykamy-komplaiens-ryzykamy-vderzhavnii-podatkovii-sluzhbi-854-250724	VERB
issue-2649	137	5	progress	progress	NOUN
issue-2649	137	6	report	report	NOUN
issue-2649	137	7	on	on	ADP
issue-2649	137	8	the	the	DET
issue-2649	137	9	implementation	implementation	NOUN
issue-2649	137	10	of	of	ADP
issue-2649	137	11	the	the	DET
issue-2649	137	12	action	action	NOUN
issue-2649	137	13	plan	plan	NOUN
issue-2649	137	14	for	for	ADP
issue-2649	137	15	the	the	DET
issue-2649	137	16	implementation	implementation	NOUN
issue-2649	137	17	of	of	ADP
issue-2649	137	18	the	the	DET
issue-2649	137	19	public	public	ADJ
issue-2649	137	20	finance	finance	NOUN
issue-2649	137	21	management	management	NOUN
issue-2649	137	22	system	system	NOUN
issue-2649	137	23	reform	reform	NOUN
issue-2649	137	24	strategy	strategy	NOUN
issue-2649	137	25	for	for	ADP
issue-2649	137	26	2022	2022	NUM
issue-2649	137	27	-	-	SYM
issue-2649	137	28	2025	2025	NUM
issue-2649	137	29	for	for	ADP
issue-2649	137	30	9	9	NUM
issue-2649	137	31	months	month	NOUN
issue-2649	137	32	of	of	ADP
issue-2649	137	33	2023	2023	NUM
issue-2649	137	34	.	.	PUNCT
issue-2649	138	1	the	the	DET
issue-2649	138	2	ministry	ministry	PROPN
issue-2649	138	3	of	of	ADP
issue-2649	138	4	finance	finance	PROPN
issue-2649	138	5	of	of	ADP
issue-2649	138	6	ukraine	ukraine	PROPN
issue-2649	138	7	.	.	PUNCT
issue-2649	139	1	available	available	ADJ
issue-2649	139	2	at	at	ADP
issue-2649	139	3	:	:	PUNCT
issue-2649	139	4	https://mof.gov.ua/storage/files/звіт_про_хід_виконання_плану_заходів_з_реалізації	https://mof.gov.ua/storage/files/звіт_про_хід_виконання_плану_заходів_з_реалізації	X
issue-2649	139	5	_	_	NOUN
issue-2649	139	6	стратегії_реформування_судф_2022_–_2025_9_міс_2023.pdf	стратегії_реформування_судф_2022_–_2025_9_міс_2023.pdf	NOUN
issue-2649	139	7	kurilov	kurilov	VERB
issue-2649	139	8	,	,	PUNCT
issue-2649	139	9	ye	ye	PRON
issue-2649	139	10	.	.	PUNCT
issue-2649	139	11	(	(	PUNCT
issue-2649	139	12	2024	2024	NUM
issue-2649	139	13	)	)	PUNCT
issue-2649	139	14	.	.	PUNCT
issue-2649	140	1	tax	tax	NOUN
issue-2649	140	2	compliance	compliance	NOUN
issue-2649	140	3	and	and	CCONJ
issue-2649	140	4	key	key	ADJ
issue-2649	140	5	elements	element	NOUN
issue-2649	140	6	of	of	ADP
issue-2649	140	7	compliance	compliance	NOUN
issue-2649	140	8	risk	risk	NOUN
issue-2649	140	9	management	management	NOUN
issue-2649	140	10	:	:	PUNCT
issue-2649	141	1	oecd	oecd	PROPN
issue-2649	141	2	and	and	CCONJ
issue-2649	141	3	imf	imf	PROPN
issue-2649	141	4	vision	vision	PROPN
issue-2649	141	5	.	.	PUNCT
issue-2649	142	1	available	available	ADJ
issue-2649	142	2	at	at	ADP
issue-2649	142	3	:	:	PUNCT
issue-2649	142	4	https://biz.ligazakon.net/analitycs/228168_podatkoviy-komplans-ta-osnovn-elementi-upravlnnyakomplans-rizikami-bachennya-oesr-ta-mvf#:~:text	https://biz.ligazakon.net/analitycs/228168_podatkoviy-komplans-ta-osnovn-elementi-upravlnnyakomplans-rizikami-bachennya-oesr-ta-mvf#:~:text	NOUN
issue-2649	142	5	territory	territory	NOUN
issue-2649	142	6	of	of	ADP
issue-2649	142	7	high	high	ADJ
issue-2649	142	8	tax	tax	NOUN
issue-2649	142	9	confidence	confidence	NOUN
issue-2649	142	10	.	.	PUNCT
issue-2649	143	1	the	the	DET
issue-2649	143	2	state	state	NOUN
issue-2649	143	3	tax	tax	NOUN
issue-2649	143	4	service	service	NOUN
issue-2649	143	5	of	of	ADP
issue-2649	143	6	ukraine	ukraine	NOUN
issue-2649	143	7	.	.	PUNCT
issue-2649	144	1	available	available	ADJ
issue-2649	144	2	at	at	ADP
issue-2649	144	3	:	:	PUNCT
issue-2649	144	4	https://tpd.tax.gov.ua	https://tpd.tax.gov.ua	ADJ
issue-2649	144	5	unification	unification	NOUN
issue-2649	144	6	of	of	ADP
issue-2649	144	7	rules	rule	NOUN
issue-2649	144	8	for	for	ADP
issue-2649	144	9	tax	tax	NOUN
issue-2649	144	10	risk	risk	NOUN
issue-2649	144	11	assessment	assessment	NOUN
issue-2649	144	12	.	.	PUNCT
issue-2649	145	1	southern	southern	ADJ
issue-2649	145	2	interregional	interregional	ADJ
issue-2649	145	3	department	department	NOUN
issue-2649	145	4	of	of	ADP
issue-2649	145	5	the	the	DET
issue-2649	145	6	state	state	NOUN
issue-2649	145	7	tax	tax	NOUN
issue-2649	145	8	service	service	NOUN
issue-2649	145	9	for	for	ADP
issue-2649	145	10	work	work	NOUN
issue-2649	145	11	with	with	ADP
issue-2649	145	12	large	large	ADJ
issue-2649	145	13	taxpayers	taxpayer	NOUN
issue-2649	145	14	.	.	PUNCT
issue-2649	146	1	the	the	DET
issue-2649	146	2	state	state	NOUN
issue-2649	146	3	tax	tax	NOUN
issue-2649	146	4	service	service	NOUN
issue-2649	146	5	of	of	ADP
issue-2649	146	6	ukraine	ukraine	NOUN
issue-2649	146	7	.	.	PUNCT
issue-2649	147	1	available	available	ADJ
issue-2649	147	2	at	at	ADP
issue-2649	147	3	:	:	PUNCT
issue-2649	147	4	https://svp.tax.gov.ua/media-ark/	https://svp.tax.gov.ua/media-ark/	ADP
issue-2649	147	5	news	news	NOUN
issue-2649	147	6	-	-	PUNCT
issue-2649	147	7	ark/838296.html	ark/838296.html	PROPN
issue-2649	147	8	information	information	NOUN
issue-2649	147	9	letter	letter	NOUN
issue-2649	147	10	no	no	INTJ
issue-2649	147	11	.	.	PUNCT
issue-2649	148	1	6/2024	6/2024	NUM
issue-2649	148	2	:	:	PUNCT
issue-2649	148	3	the	the	DET
issue-2649	148	4	state	state	NOUN
issue-2649	148	5	tax	tax	NOUN
issue-2649	148	6	service	service	NOUN
issue-2649	148	7	is	be	AUX
issue-2649	148	8	implementing	implement	VERB
issue-2649	148	9	an	an	DET
issue-2649	148	10	experimental	experimental	ADJ
issue-2649	148	11	project	project	NOUN
issue-2649	148	12	.	.	PUNCT
issue-2649	149	1	the	the	DET
issue-2649	149	2	state	state	NOUN
issue-2649	149	3	tax	tax	NOUN
issue-2649	149	4	service	service	NOUN
issue-2649	149	5	of	of	ADP
issue-2649	149	6	ukraine	ukraine	NOUN
issue-2649	149	7	.	.	PUNCT
issue-2649	150	1	available	available	ADJ
issue-2649	150	2	at	at	ADP
issue-2649	150	3	:	:	PUNCT
issue-2649	150	4	https://tax.gov.ua/baneryi/sistema-upravlinnya-podatkovimi-rizikami/	https://tax.gov.ua/baneryi/sistema-upravlinnya-podatkovimi-rizikami/	NOUN
issue-2649	150	5	povidomlennya/829957.html/	povidomlennya/829957.html/	VERB
issue-2649	150	6	vlasova	vlasova	NOUN
issue-2649	150	7	o.	o.	PROPN
issue-2649	150	8	ye	ye	PRON
issue-2649	150	9	.	.	PUNCT
issue-2649	151	1	(	(	PUNCT
issue-2649	151	2	2019	2019	NUM
issue-2649	151	3	)	)	PUNCT
issue-2649	151	4	.	.	PUNCT
issue-2649	152	1	tax	tax	NOUN
issue-2649	152	2	compliance	compliance	NOUN
issue-2649	152	3	as	as	ADP
issue-2649	152	4	a	a	DET
issue-2649	152	5	way	way	NOUN
issue-2649	152	6	to	to	PART
issue-2649	152	7	ensure	ensure	VERB
issue-2649	152	8	tax	tax	NOUN
issue-2649	152	9	security	security	NOUN
issue-2649	152	10	of	of	ADP
issue-2649	152	11	an	an	DET
issue-2649	152	12	enterprise	enterprise	NOUN
issue-2649	152	13	.	.	PUNCT
issue-2649	153	1	accounting	accounting	NOUN
issue-2649	153	2	and	and	CCONJ
issue-2649	153	3	analytical	analytical	ADJ
issue-2649	153	4	support	support	NOUN
issue-2649	153	5	of	of	ADP
issue-2649	153	6	the	the	DET
issue-2649	153	7	financial	financial	ADJ
issue-2649	153	8	and	and	CCONJ
issue-2649	153	9	economic	economic	ADJ
issue-2649	153	10	security	security	NOUN
issue-2649	153	11	system	system	NOUN
issue-2649	153	12	:	:	PUNCT
issue-2649	153	13	information	information	NOUN
issue-2649	153	14	and	and	CCONJ
issue-2649	153	15	communication	communication	NOUN
issue-2649	153	16	technologies	technology	NOUN
issue-2649	153	17	and	and	CCONJ
issue-2649	153	18	anti	anti	ADJ
issue-2649	153	19	-	-	ADJ
issue-2649	153	20	corruption	corruption	ADJ
issue-2649	153	21	management	management	NOUN
issue-2649	153	22	:	:	PUNCT
issue-2649	153	23	proceedings	proceeding	NOUN
issue-2649	153	24	of	of	ADP
issue-2649	153	25	the	the	DET
issue-2649	153	26	viii	viii	ADJ
issue-2649	153	27	international	international	ADJ
issue-2649	153	28	scientific	scientific	ADJ
issue-2649	153	29	and	and	CCONJ
issue-2649	153	30	practical	practical	ADJ
issue-2649	153	31	internet	internet	NOUN
issue-2649	153	32	conference	conference	NOUN
issue-2649	153	33	for	for	ADP
issue-2649	153	34	higher	high	ADJ
issue-2649	153	35	education	education	NOUN
issue-2649	153	36	applicants	applicant	NOUN
issue-2649	153	37	and	and	CCONJ
issue-2649	153	38	young	young	ADJ
issue-2649	153	39	scientists	scientist	NOUN
issue-2649	153	40	of	of	ADP
issue-2649	153	41	the	the	DET
issue-2649	153	42	o.m	o.m	PROPN
issue-2649	153	43	.	.	PUNCT
issue-2649	154	1	beketov	beketov	PROPN
issue-2649	154	2	national	national	PROPN
issue-2649	154	3	university	university	PROPN
issue-2649	154	4	of	of	ADP
issue-2649	154	5	urban	urban	ADJ
issue-2649	154	6	economy	economy	NOUN
issue-2649	154	7	in	in	ADP
issue-2649	154	8	kharkiv	kharkiv	PROPN
issue-2649	154	9	(	(	PUNCT
issue-2649	154	10	kharkiv	kharkiv	PROPN
issue-2649	154	11	,	,	PUNCT
issue-2649	154	12	november	november	PROPN
issue-2649	154	13	13	13	NUM
issue-2649	154	14	)	)	PUNCT
issue-2649	154	15	.	.	PUNCT
issue-2649	155	1	kharkiv	kharkiv	PROPN
issue-2649	155	2	,	,	PUNCT
issue-2649	155	3	p.	p.	NOUN
issue-2649	155	4	36–39	36–39	NUM
issue-2649	155	5	.	.	PUNCT
issue-2649	156	1	baltic	baltic	PROPN
issue-2649	156	2	journal	journal	PROPN
issue-2649	156	3	of	of	ADP
issue-2649	156	4	economic	economic	ADJ
issue-2649	156	5	studies	study	NOUN
issue-2649	156	6	272	272	NUM
issue-2649	156	7	vol	vol	NOUN
issue-2649	156	8	.	.	PUNCT
issue-2649	157	1	10	10	NUM
issue-2649	157	2	no	no	NOUN
issue-2649	157	3	.	.	NOUN
issue-2649	157	4	5	5	NUM
issue-2649	157	5	,	,	PUNCT
issue-2649	157	6	2024	2024	NUM
issue-2649	157	7	kozlova	kozlova	NOUN
issue-2649	157	8	,	,	PUNCT
issue-2649	157	9	v.	v.	PROPN
issue-2649	157	10	(	(	PUNCT
issue-2649	157	11	2021	2021	NUM
issue-2649	157	12	)	)	PUNCT
issue-2649	157	13	.	.	PUNCT
issue-2649	158	1	tax	tax	NOUN
issue-2649	158	2	compliance	compliance	NOUN
issue-2649	158	3	as	as	ADP
issue-2649	158	4	a	a	DET
issue-2649	158	5	tool	tool	NOUN
issue-2649	158	6	of	of	ADP
issue-2649	158	7	the	the	DET
issue-2649	158	8	enterprise	enterprise	NOUN
issue-2649	158	9	security	security	NOUN
issue-2649	158	10	system	system	NOUN
issue-2649	158	11	.	.	PUNCT
issue-2649	159	1	actual	actual	ADJ
issue-2649	159	2	aspects	aspect	NOUN
issue-2649	159	3	of	of	ADP
issue-2649	159	4	the	the	DET
issue-2649	159	5	development	development	NOUN
issue-2649	159	6	of	of	ADP
issue-2649	159	7	business	business	NOUN
issue-2649	159	8	entities	entity	NOUN
issue-2649	159	9	in	in	ADP
issue-2649	159	10	the	the	DET
issue-2649	159	11	global	global	ADJ
issue-2649	159	12	economy	economy	NOUN
issue-2649	159	13	:	:	PUNCT
issue-2649	159	14	monograph	monograph	NOUN
issue-2649	159	15	.	.	PUNCT
issue-2649	160	1	dnipro	dnipro	PROPN
issue-2649	160	2	,	,	PUNCT
issue-2649	160	3	p.	p.	PROPN
issue-2649	160	4	359–367	359–367	NUM
issue-2649	160	5	.	.	PUNCT
issue-2649	161	1	kolomiiets	kolomiiet	NOUN
issue-2649	161	2	p.	p.	PROPN
issue-2649	161	3	v.	v.	PROPN
issue-2649	162	1	(	(	PUNCT
issue-2649	162	2	2020	2020	NUM
issue-2649	162	3	)	)	PUNCT
issue-2649	162	4	.	.	PUNCT
issue-2649	163	1	compliance	compliance	NOUN
issue-2649	163	2	system	system	NOUN
issue-2649	163	3	as	as	ADP
issue-2649	163	4	an	an	DET
issue-2649	163	5	element	element	NOUN
issue-2649	163	6	of	of	ADP
issue-2649	163	7	tax	tax	NOUN
issue-2649	163	8	security	security	NOUN
issue-2649	163	9	in	in	ADP
issue-2649	163	10	ukraine	ukraine	NOUN
issue-2649	163	11	.	.	PUNCT
issue-2649	164	1	modern	modern	ADJ
issue-2649	164	2	researches	research	NOUN
issue-2649	164	3	:	:	PUNCT
issue-2649	164	4	progress	progress	NOUN
issue-2649	164	5	of	of	ADP
issue-2649	164	6	the	the	DET
issue-2649	164	7	legislation	legislation	NOUN
issue-2649	164	8	of	of	ADP
issue-2649	164	9	ukrainean	ukrainean	ADJ
issue-2649	164	10	experience	experience	NOUN
issue-2649	164	11	of	of	ADP
issue-2649	164	12	the	the	DET
issue-2649	164	13	european	european	PROPN
issue-2649	164	14	union	union	PROPN
issue-2649	164	15	:	:	PUNCT
issue-2649	164	16	collective	collective	ADJ
issue-2649	164	17	monograph	monograph	NOUN
issue-2649	164	18	.	.	PUNCT
issue-2649	165	1	riga	riga	PROPN
issue-2649	165	2	:	:	PUNCT
issue-2649	165	3	izdevniecība	izdevniecība	ADJ
issue-2649	165	4	“	"	PUNCT
issue-2649	165	5	baltija	baltija	NOUN
issue-2649	165	6	publishing	publishing	NOUN
issue-2649	165	7	”	"	PUNCT
issue-2649	165	8	.	.	PUNCT
issue-2649	166	1	p.	p.	NOUN
issue-2649	166	2	735–750	735–750	NUM
issue-2649	166	3	.	.	PUNCT
issue-2649	167	1	osavoliuk	osavoliuk	ADJ
issue-2649	167	2	,	,	PUNCT
issue-2649	167	3	o.	o.	NOUN
issue-2649	167	4	o.	o.	PROPN
issue-2649	167	5	(	(	PUNCT
issue-2649	167	6	2023	2023	NUM
issue-2649	167	7	)	)	PUNCT
issue-2649	167	8	.	.	PUNCT
issue-2649	168	1	tax	tax	NOUN
issue-2649	168	2	compliance	compliance	NOUN
issue-2649	168	3	:	:	PUNCT
issue-2649	168	4	theoretical	theoretical	ADJ
issue-2649	168	5	aspects	aspect	NOUN
issue-2649	168	6	and	and	CCONJ
issue-2649	168	7	legislative	legislative	ADJ
issue-2649	168	8	consolidation	consolidation	NOUN
issue-2649	168	9	.	.	PUNCT
issue-2649	169	1	juris	juris	PROPN
issue-2649	169	2	europensis	europensis	PROPN
issue-2649	169	3	scientia	scientia	PROPN
issue-2649	169	4	,	,	PUNCT
issue-2649	169	5	vol	vol	NOUN
issue-2649	169	6	.	.	PROPN
issue-2649	169	7	3	3	NUM
issue-2649	169	8	,	,	PUNCT
issue-2649	169	9	p.	p.	NOUN
issue-2649	169	10	58–62	58–62	NUM
issue-2649	169	11	.	.	PUNCT
issue-2649	170	1	doi	doi	NOUN
issue-2649	170	2	:	:	PUNCT
issue-2649	170	3	https://doi.org/10.32782/chern.v3.2023.13	https://doi.org/10.32782/chern.v3.2023.13	PRON
issue-2649	170	4	received	receive	VERB
issue-2649	170	5	on	on	ADP
issue-2649	170	6	:	:	PUNCT
issue-2649	170	7	07th	07th	PROPN
issue-2649	170	8	of	of	ADP
issue-2649	170	9	october	october	PROPN
issue-2649	170	10	,	,	PUNCT
issue-2649	170	11	2024	2024	NUM
issue-2649	170	12	accepted	accept	VERB
issue-2649	170	13	on	on	ADP
issue-2649	170	14	:	:	PUNCT
issue-2649	170	15	28th	28th	NOUN
issue-2649	170	16	of	of	ADP
issue-2649	170	17	november	november	PROPN
issue-2649	170	18	,	,	PUNCT
issue-2649	170	19	2024	2024	NUM
issue-2649	170	20	published	publish	VERB
issue-2649	170	21	on	on	ADP
issue-2649	170	22	:	:	PUNCT
issue-2649	170	23	30th	30th	NOUN
issue-2649	170	24	of	of	ADP
issue-2649	170	25	december	december	PROPN
issue-2649	170	26	,	,	PUNCT
issue-2649	170	27	2024	2024	NUM