id sid tid token lemma pos issue-301 1 1 baltic baltic PROPN issue-301 1 2 journal journal PROPN issue-301 1 3 of of ADP issue-301 1 4 economic economic ADJ issue-301 1 5 studies study NOUN issue-301 1 6 311 311 NUM issue-301 1 7 vol vol NOUN issue-301 1 8 . . PUNCT issue-301 2 1 3 3 NUM issue-301 2 2 , , PUNCT issue-301 2 3 no no INTJ issue-301 2 4 . . NOUN issue-301 2 5 5 5 NUM issue-301 2 6 , , PUNCT issue-301 2 7 2017 2017 NUM issue-301 2 8 corresponding correspond VERB issue-301 2 9 author author NOUN issue-301 2 10 : : PUNCT issue-301 2 11 1 1 NUM issue-301 2 12 kharkiv kharkiv PROPN issue-301 2 13 national national PROPN issue-301 2 14 university university PROPN issue-301 2 15 of of ADP issue-301 2 16 internal internal ADJ issue-301 2 17 affairs affair NOUN issue-301 2 18 . . PUNCT issue-301 3 1 2 2 NUM issue-301 3 2 institute institute NOUN issue-301 3 3 of of ADP issue-301 3 4 criminal criminal ADJ issue-301 3 5 execution execution NOUN issue-301 3 6 service service NOUN issue-301 3 7 . . PUNCT issue-301 4 1 3 3 NUM issue-301 4 2 educational educational ADJ issue-301 4 3 and and CCONJ issue-301 4 4 scientific scientific ADJ issue-301 4 5 institute institute NOUN issue-301 4 6 № № ADP issue-301 4 7 2 2 NUM issue-301 4 8 of of ADP issue-301 4 9 the the DET issue-301 4 10 national national PROPN issue-301 4 11 academy academy PROPN issue-301 4 12 of of ADP issue-301 4 13 internal internal PROPN issue-301 4 14 affairs affair NOUN issue-301 4 15 of of ADP issue-301 4 16 ukraine ukraine PROPN issue-301 4 17 doi doi PROPN issue-301 4 18 : : PUNCT issue-301 4 19 http://dx.doi.org/10.30525/2256-0742/2017-3-5-311-318 http://dx.doi.org/10.30525/2256-0742/2017-3-5-311-318 VERB issue-301 4 20 comparative comparative ADJ issue-301 4 21 analysis analysis NOUN issue-301 4 22 of of ADP issue-301 4 23 administrative administrative ADJ issue-301 4 24 and and CCONJ issue-301 4 25 legal legal ADJ issue-301 4 26 principles principle NOUN issue-301 4 27 of of ADP issue-301 4 28 tax tax NOUN issue-301 4 29 administration administration NOUN issue-301 4 30 in in ADP issue-301 4 31 the the DET issue-301 4 32 conditions condition NOUN issue-301 4 33 of of ADP issue-301 4 34 decentralization decentralization NOUN issue-301 4 35 in in ADP issue-301 4 36 europe europe PROPN issue-301 4 37 and and CCONJ issue-301 4 38 ukraine ukraine PROPN issue-301 4 39 leonid leonid PROPN issue-301 4 40 mogilevskyi1 mogilevskyi1 PROPN issue-301 4 41 secretariat secretariat PROPN issue-301 4 42 of of ADP issue-301 4 43 the the DET issue-301 4 44 academic academic ADJ issue-301 4 45 council council PROPN issue-301 4 46 , , PUNCT issue-301 4 47 kharkiv kharkiv PROPN issue-301 4 48 national national PROPN issue-301 4 49 university university PROPN issue-301 4 50 of of ADP issue-301 4 51 internal internal PROPN issue-301 4 52 affairs affairs PROPN issue-301 4 53 , , PUNCT issue-301 4 54 ukraine ukraine PROPN issue-301 4 55 eugene eugene PROPN issue-301 4 56 barash2 barash2 PROPN issue-301 4 57 institute institute PROPN issue-301 4 58 of of ADP issue-301 4 59 criminal criminal ADJ issue-301 4 60 execution execution NOUN issue-301 4 61 service service NOUN issue-301 4 62 , , PUNCT issue-301 4 63 ukraine ukraine PROPN issue-301 4 64 andrew andrew PROPN issue-301 4 65 sakovskyi3 sakovskyi3 PROPN issue-301 4 66 educational educational ADJ issue-301 4 67 and and CCONJ issue-301 4 68 scientific scientific ADJ issue-301 4 69 institute institute NOUN issue-301 4 70 № № ADP issue-301 4 71 2 2 NUM issue-301 4 72 of of ADP issue-301 4 73 the the DET issue-301 4 74 national national PROPN issue-301 4 75 academy academy PROPN issue-301 4 76 of of ADP issue-301 4 77 internal internal PROPN issue-301 4 78 affairs affair NOUN issue-301 4 79 of of ADP issue-301 4 80 ukraine ukraine PROPN issue-301 4 81 , , PUNCT issue-301 4 82 ukraine ukraine PROPN issue-301 4 83 abstract abstract NOUN issue-301 4 84 . . PUNCT issue-301 5 1 the the DET issue-301 5 2 aim aim NOUN issue-301 5 3 of of ADP issue-301 5 4 the the DET issue-301 5 5 article article NOUN issue-301 5 6 is be AUX issue-301 5 7 a a DET issue-301 5 8 comparative comparative ADJ issue-301 5 9 analysis analysis NOUN issue-301 5 10 of of ADP issue-301 5 11 the the DET issue-301 5 12 administrative administrative ADJ issue-301 5 13 and and CCONJ issue-301 5 14 legal legal ADJ issue-301 5 15 regulation regulation NOUN issue-301 5 16 of of ADP issue-301 5 17 tax tax NOUN issue-301 5 18 administration administration NOUN issue-301 5 19 in in ADP issue-301 5 20 european european ADJ issue-301 5 21 countries country NOUN issue-301 5 22 and and CCONJ issue-301 5 23 in in ADP issue-301 5 24 ukraine ukraine NOUN issue-301 5 25 and and CCONJ issue-301 5 26 the the DET issue-301 5 27 definition definition NOUN issue-301 5 28 of of ADP issue-301 5 29 ways way NOUN issue-301 5 30 to to PART issue-301 5 31 improve improve VERB issue-301 5 32 domestic domestic ADJ issue-301 5 33 legislation legislation NOUN issue-301 5 34 in in ADP issue-301 5 35 this this DET issue-301 5 36 field field NOUN issue-301 5 37 on on ADP issue-301 5 38 this this DET issue-301 5 39 basis basis NOUN issue-301 5 40 . . PUNCT issue-301 6 1 the the DET issue-301 6 2 subject subject NOUN issue-301 6 3 of of ADP issue-301 6 4 the the DET issue-301 6 5 study study NOUN issue-301 6 6 is be AUX issue-301 6 7 the the DET issue-301 6 8 administrative administrative ADJ issue-301 6 9 and and CCONJ issue-301 6 10 legal legal ADJ issue-301 6 11 principles principle NOUN issue-301 6 12 of of ADP issue-301 6 13 tax tax NOUN issue-301 6 14 administration administration NOUN issue-301 6 15 in in ADP issue-301 6 16 the the DET issue-301 6 17 conditions condition NOUN issue-301 6 18 of of ADP issue-301 6 19 decentralization decentralization NOUN issue-301 6 20 of of ADP issue-301 6 21 state state NOUN issue-301 6 22 power power NOUN issue-301 6 23 . . PUNCT issue-301 7 1 methodology methodology NOUN issue-301 7 2 . . PUNCT issue-301 8 1 the the DET issue-301 8 2 study study NOUN issue-301 8 3 is be AUX issue-301 8 4 based base VERB issue-301 8 5 on on ADP issue-301 8 6 a a DET issue-301 8 7 comparison comparison NOUN issue-301 8 8 of of ADP issue-301 8 9 the the DET issue-301 8 10 foreign foreign ADJ issue-301 8 11 experience experience NOUN issue-301 8 12 of of ADP issue-301 8 13 legal legal ADJ issue-301 8 14 regulation regulation NOUN issue-301 8 15 and and CCONJ issue-301 8 16 collection collection NOUN issue-301 8 17 of of ADP issue-301 8 18 local local ADJ issue-301 8 19 taxes taxis NOUN issue-301 8 20 by by ADP issue-301 8 21 using use VERB issue-301 8 22 the the DET issue-301 8 23 example example NOUN issue-301 8 24 of of ADP issue-301 8 25 european european ADJ issue-301 8 26 states state NOUN issue-301 8 27 with with ADP issue-301 8 28 the the DET issue-301 8 29 current current ADJ issue-301 8 30 state state NOUN issue-301 8 31 of of ADP issue-301 8 32 the the DET issue-301 8 33 process process NOUN issue-301 8 34 of of ADP issue-301 8 35 introducing introduce VERB issue-301 8 36 tax tax NOUN issue-301 8 37 decentralization decentralization NOUN issue-301 8 38 in in ADP issue-301 8 39 ukraine ukraine NOUN issue-301 8 40 . . PUNCT issue-301 9 1 due due ADP issue-301 9 2 to to ADP issue-301 9 3 the the DET issue-301 9 4 use use NOUN issue-301 9 5 of of ADP issue-301 9 6 this this DET issue-301 9 7 amount amount NOUN issue-301 9 8 of of ADP issue-301 9 9 general general ADJ issue-301 9 10 scientific scientific ADJ issue-301 9 11 and and CCONJ issue-301 9 12 specialscientific specialscientific ADJ issue-301 9 13 methods method NOUN issue-301 9 14 and and CCONJ issue-301 9 15 methods method NOUN issue-301 9 16 of of ADP issue-301 9 17 scientific scientific ADJ issue-301 9 18 knowledge knowledge NOUN issue-301 9 19 , , PUNCT issue-301 9 20 the the DET issue-301 9 21 content content NOUN issue-301 9 22 of of ADP issue-301 9 23 the the DET issue-301 9 24 administrative administrative ADJ issue-301 9 25 and and CCONJ issue-301 9 26 legal legal ADJ issue-301 9 27 foundations foundation NOUN issue-301 9 28 of of ADP issue-301 9 29 tax tax NOUN issue-301 9 30 administration administration NOUN issue-301 9 31 , , PUNCT issue-301 9 32 as as ADV issue-301 9 33 well well ADV issue-301 9 34 as as ADP issue-301 9 35 legal legal ADJ issue-301 9 36 phenomena phenomenon NOUN issue-301 9 37 such such ADJ issue-301 9 38 as as ADP issue-301 9 39 tax tax NOUN issue-301 9 40 decentralization decentralization NOUN issue-301 9 41 , , PUNCT issue-301 9 42 were be AUX issue-301 9 43 characterized characterize VERB issue-301 9 44 and and CCONJ issue-301 9 45 defined define VERB issue-301 9 46 . . PUNCT issue-301 10 1 the the DET issue-301 10 2 conclusions conclusion NOUN issue-301 10 3 that that PRON issue-301 10 4 we we PRON issue-301 10 5 made make VERB issue-301 10 6 helped help VERB issue-301 10 7 us we PRON issue-301 10 8 to to PART issue-301 10 9 determine determine VERB issue-301 10 10 the the DET issue-301 10 11 specifics specific NOUN issue-301 10 12 of of ADP issue-301 10 13 their their PRON issue-301 10 14 administrative administrative ADJ issue-301 10 15 - - PUNCT issue-301 10 16 legal legal ADJ issue-301 10 17 regulation regulation NOUN issue-301 10 18 in in ADP issue-301 10 19 some some DET issue-301 10 20 countries country NOUN issue-301 10 21 of of ADP issue-301 10 22 europe europe PROPN issue-301 10 23 and and CCONJ issue-301 10 24 in in ADP issue-301 10 25 ukraine ukraine NOUN issue-301 10 26 . . PUNCT issue-301 11 1 the the DET issue-301 11 2 results result NOUN issue-301 11 3 of of ADP issue-301 11 4 the the DET issue-301 11 5 conducted conduct VERB issue-301 11 6 comparative comparative ADJ issue-301 11 7 legal legal ADJ issue-301 11 8 study study NOUN issue-301 11 9 made make VERB issue-301 11 10 it it PRON issue-301 11 11 possible possible ADJ issue-301 11 12 to to PART issue-301 11 13 prove prove VERB issue-301 11 14 the the DET issue-301 11 15 direct direct ADJ issue-301 11 16 impact impact NOUN issue-301 11 17 of of ADP issue-301 11 18 tax tax NOUN issue-301 11 19 decentralization decentralization NOUN issue-301 11 20 on on ADP issue-301 11 21 the the DET issue-301 11 22 mechanism mechanism NOUN issue-301 11 23 of of ADP issue-301 11 24 tax tax NOUN issue-301 11 25 administration administration NOUN issue-301 11 26 and and CCONJ issue-301 11 27 the the DET issue-301 11 28 systematic systematic ADJ issue-301 11 29 organization organization NOUN issue-301 11 30 of of ADP issue-301 11 31 tax tax NOUN issue-301 11 32 authorities authority NOUN issue-301 11 33 . . PUNCT issue-301 12 1 these these DET issue-301 12 2 processes process NOUN issue-301 12 3 have have VERB issue-301 12 4 a a DET issue-301 12 5 predominantly predominantly ADV issue-301 12 6 positive positive ADJ issue-301 12 7 impact impact NOUN issue-301 12 8 on on ADP issue-301 12 9 macroeconomic macroeconomic ADJ issue-301 12 10 processes process NOUN issue-301 12 11 , , PUNCT issue-301 12 12 they they PRON issue-301 12 13 broaden broaden VERB issue-301 12 14 the the DET issue-301 12 15 rights right NOUN issue-301 12 16 and and CCONJ issue-301 12 17 opportunities opportunity NOUN issue-301 12 18 of of ADP issue-301 12 19 local local ADJ issue-301 12 20 authorities authority NOUN issue-301 12 21 regarding regard VERB issue-301 12 22 the the DET issue-301 12 23 use use NOUN issue-301 12 24 of of ADP issue-301 12 25 funds fund NOUN issue-301 12 26 by by ADP issue-301 12 27 local local ADJ issue-301 12 28 governments government NOUN issue-301 12 29 , , PUNCT issue-301 12 30 forecasting forecasting NOUN issue-301 12 31 and and CCONJ issue-301 12 32 approving approve VERB issue-301 12 33 regional regional ADJ issue-301 12 34 budgets budget NOUN issue-301 12 35 , , PUNCT issue-301 12 36 and and CCONJ issue-301 12 37 managing manage VERB issue-301 12 38 taxes taxis NOUN issue-301 12 39 and and CCONJ issue-301 12 40 fees fee NOUN issue-301 12 41 . . PUNCT issue-301 13 1 practical practical ADJ issue-301 13 2 impact impact NOUN issue-301 13 3 . . PUNCT issue-301 14 1 the the DET issue-301 14 2 administration administration NOUN issue-301 14 3 of of ADP issue-301 14 4 taxes taxis NOUN issue-301 14 5 in in ADP issue-301 14 6 the the DET issue-301 14 7 conditions condition NOUN issue-301 14 8 of of ADP issue-301 14 9 decentralization decentralization NOUN issue-301 14 10 in in ADP issue-301 14 11 europe europe PROPN issue-301 14 12 can can AUX issue-301 14 13 be be AUX issue-301 14 14 characterized characterize VERB issue-301 14 15 by by ADP issue-301 14 16 a a DET issue-301 14 17 high high ADJ issue-301 14 18 level level NOUN issue-301 14 19 of of ADP issue-301 14 20 efficiency efficiency NOUN issue-301 14 21 and and CCONJ issue-301 14 22 functionality functionality NOUN issue-301 14 23 of of ADP issue-301 14 24 the the DET issue-301 14 25 work work NOUN issue-301 14 26 of of ADP issue-301 14 27 the the DET issue-301 14 28 territorial territorial ADJ issue-301 14 29 tax tax NOUN issue-301 14 30 - - PUNCT issue-301 14 31 control control NOUN issue-301 14 32 bodies body NOUN issue-301 14 33 . . PUNCT issue-301 15 1 this this DET issue-301 15 2 experience experience NOUN issue-301 15 3 is be AUX issue-301 15 4 really really ADV issue-301 15 5 necessary necessary ADJ issue-301 15 6 for for ADP issue-301 15 7 ukraine ukraine NOUN issue-301 15 8 , , PUNCT issue-301 15 9 where where SCONJ issue-301 15 10 the the DET issue-301 15 11 activities activity NOUN issue-301 15 12 of of ADP issue-301 15 13 local local ADJ issue-301 15 14 self self NOUN issue-301 15 15 - - PUNCT issue-301 15 16 government government NOUN issue-301 15 17 in in ADP issue-301 15 18 some some DET issue-301 15 19 areas area NOUN issue-301 15 20 are be AUX issue-301 15 21 limited limit VERB issue-301 15 22 by by ADP issue-301 15 23 the the DET issue-301 15 24 central central ADJ issue-301 15 25 apparatus apparatus NOUN issue-301 15 26 . . PUNCT issue-301 16 1 value value NOUN issue-301 16 2 / / SYM issue-301 16 3 originality originality NOUN issue-301 16 4 . . PUNCT issue-301 17 1 a a DET issue-301 17 2 comparative comparative ADJ issue-301 17 3 legal legal ADJ issue-301 17 4 study study NOUN issue-301 17 5 of of ADP issue-301 17 6 world world NOUN issue-301 17 7 experience experience NOUN issue-301 17 8 in in ADP issue-301 17 9 the the DET issue-301 17 10 legal legal ADJ issue-301 17 11 regulation regulation NOUN issue-301 17 12 of of ADP issue-301 17 13 tax tax NOUN issue-301 17 14 administration administration NOUN issue-301 17 15 under under ADP issue-301 17 16 conditions condition NOUN issue-301 17 17 of of ADP issue-301 17 18 financial financial ADJ issue-301 17 19 decentralization decentralization NOUN issue-301 17 20 , , PUNCT issue-301 17 21 which which PRON issue-301 17 22 consists consist VERB issue-301 17 23 of of ADP issue-301 17 24 a a DET issue-301 17 25 whole whole ADJ issue-301 17 26 complex complex NOUN issue-301 17 27 of of ADP issue-301 17 28 individual individual ADJ issue-301 17 29 normative normative ADJ issue-301 17 30 structures structure NOUN issue-301 17 31 and and CCONJ issue-301 17 32 procedures procedure NOUN issue-301 17 33 , , PUNCT issue-301 17 34 gives give VERB issue-301 17 35 us we PRON issue-301 17 36 a a DET issue-301 17 37 better well ADJ issue-301 17 38 understanding understanding NOUN issue-301 17 39 of of ADP issue-301 17 40 the the DET issue-301 17 41 prospects prospect NOUN issue-301 17 42 for for ADP issue-301 17 43 the the DET issue-301 17 44 development development NOUN issue-301 17 45 of of ADP issue-301 17 46 national national ADJ issue-301 17 47 administrative administrative ADJ issue-301 17 48 legislation legislation NOUN issue-301 17 49 in in ADP issue-301 17 50 this this DET issue-301 17 51 area area NOUN issue-301 17 52 . . PUNCT issue-301 18 1 key key ADJ issue-301 18 2 words word NOUN issue-301 18 3 : : PUNCT issue-301 18 4 administration administration NOUN issue-301 18 5 of of ADP issue-301 18 6 taxes taxis NOUN issue-301 18 7 , , PUNCT issue-301 18 8 decentralization decentralization NOUN issue-301 18 9 , , PUNCT issue-301 18 10 administrative administrative ADJ issue-301 18 11 and and CCONJ issue-301 18 12 legal legal ADJ issue-301 18 13 principles principle NOUN issue-301 18 14 . . PUNCT issue-301 19 1 jel jel PROPN issue-301 19 2 classification classification NOUN issue-301 19 3 : : PUNCT issue-301 19 4 m11 m11 NOUN issue-301 19 5 , , PUNCT issue-301 19 6 e42 e42 PRON issue-301 19 7 1 1 NUM issue-301 19 8 . . PUNCT issue-301 19 9 topicality topicality NOUN issue-301 19 10 the the DET issue-301 19 11 effective effective ADJ issue-301 19 12 and and CCONJ issue-301 19 13 high high ADJ issue-301 19 14 - - PUNCT issue-301 19 15 quality quality NOUN issue-301 19 16 taxation taxation NOUN issue-301 19 17 system system NOUN issue-301 19 18 , , PUNCT issue-301 19 19 which which PRON issue-301 19 20 supports support VERB issue-301 19 21 the the DET issue-301 19 22 economic economic ADJ issue-301 19 23 situation situation NOUN issue-301 19 24 of of ADP issue-301 19 25 the the DET issue-301 19 26 country country NOUN issue-301 19 27 and and CCONJ issue-301 19 28 the the DET issue-301 19 29 filling filling NOUN issue-301 19 30 of of ADP issue-301 19 31 the the DET issue-301 19 32 budget budget NOUN issue-301 19 33 , , PUNCT issue-301 19 34 is be AUX issue-301 19 35 an an DET issue-301 19 36 important important ADJ issue-301 19 37 factor factor NOUN issue-301 19 38 in in ADP issue-301 19 39 the the DET issue-301 19 40 functioning functioning NOUN issue-301 19 41 of of ADP issue-301 19 42 any any DET issue-301 19 43 modern modern ADJ issue-301 19 44 state state NOUN issue-301 19 45 with with ADP issue-301 19 46 a a DET issue-301 19 47 market market NOUN issue-301 19 48 economy economy NOUN issue-301 19 49 . . PUNCT issue-301 20 1 the the DET issue-301 20 2 process process NOUN issue-301 20 3 of of ADP issue-301 20 4 collecting collect VERB issue-301 20 5 taxes taxis NOUN issue-301 20 6 is be AUX issue-301 20 7 a a DET issue-301 20 8 rather rather ADV issue-301 20 9 complex complex ADJ issue-301 20 10 phenomenon phenomenon NOUN issue-301 20 11 , , PUNCT issue-301 20 12 which which PRON issue-301 20 13 has have VERB issue-301 20 14 its its PRON issue-301 20 15 own own ADJ issue-301 20 16 normativelegal normativelegal ADJ issue-301 20 17 consolidation consolidation NOUN issue-301 20 18 , , PUNCT issue-301 20 19 as as ADV issue-301 20 20 well well ADV issue-301 20 21 as as ADP issue-301 20 22 the the DET issue-301 20 23 corresponding corresponding ADJ issue-301 20 24 implementation implementation NOUN issue-301 20 25 principles principle NOUN issue-301 20 26 . . PUNCT issue-301 21 1 the the DET issue-301 21 2 administrative administrative ADJ issue-301 21 3 and and CCONJ issue-301 21 4 legal legal ADJ issue-301 21 5 provisions provision NOUN issue-301 21 6 occupy occupy VERB issue-301 21 7 the the DET issue-301 21 8 prominent prominent ADJ issue-301 21 9 place place NOUN issue-301 21 10 among among ADP issue-301 21 11 them they PRON issue-301 21 12 . . PUNCT issue-301 22 1 on on ADP issue-301 22 2 the the DET issue-301 22 3 bases basis NOUN issue-301 22 4 of of ADP issue-301 22 5 these these DET issue-301 22 6 principles principle NOUN issue-301 22 7 , , PUNCT issue-301 22 8 the the DET issue-301 22 9 system system NOUN issue-301 22 10 of of ADP issue-301 22 11 regulation regulation NOUN issue-301 22 12 and and CCONJ issue-301 22 13 direct direct ADJ issue-301 22 14 collection collection NOUN issue-301 22 15 of of ADP issue-301 22 16 mandatory mandatory ADJ issue-301 22 17 , , PUNCT issue-301 22 18 legally legally ADV issue-301 22 19 determined determine VERB issue-301 22 20 payments payment NOUN issue-301 22 21 is be AUX issue-301 22 22 based base VERB issue-301 22 23 . . PUNCT issue-301 23 1 at at ADP issue-301 23 2 the the DET issue-301 23 3 same same ADJ issue-301 23 4 time time NOUN issue-301 23 5 , , PUNCT issue-301 23 6 administration administration NOUN issue-301 23 7 of of ADP issue-301 23 8 taxes taxis NOUN issue-301 23 9 serves serve VERB issue-301 23 10 today today NOUN issue-301 23 11 as as ADP issue-301 23 12 the the DET issue-301 23 13 purpose purpose NOUN issue-301 23 14 of of ADP issue-301 23 15 many many ADJ issue-301 23 16 reform reform NOUN issue-301 23 17 processes process NOUN issue-301 23 18 , , PUNCT issue-301 23 19 along along ADP issue-301 23 20 with with ADP issue-301 23 21 other other ADJ issue-301 23 22 fields field NOUN issue-301 23 23 of of ADP issue-301 23 24 legal legal ADJ issue-301 23 25 activity activity NOUN issue-301 23 26 of of ADP issue-301 23 27 society society NOUN issue-301 23 28 in in ADP issue-301 23 29 ukraine ukraine NOUN issue-301 23 30 . . PUNCT issue-301 24 1 the the DET issue-301 24 2 financial financial ADJ issue-301 24 3 baltic baltic PROPN issue-301 24 4 journal journal PROPN issue-301 24 5 of of ADP issue-301 24 6 economic economic ADJ issue-301 24 7 studies study NOUN issue-301 24 8 312 312 NUM issue-301 24 9 vol vol NOUN issue-301 24 10 . . PUNCT issue-301 25 1 3 3 NUM issue-301 25 2 , , PUNCT issue-301 25 3 no no INTJ issue-301 25 4 . . NOUN issue-301 25 5 5 5 NUM issue-301 25 6 , , PUNCT issue-301 25 7 2017 2017 NUM issue-301 25 8 decentralization decentralization NOUN issue-301 25 9 is be AUX issue-301 25 10 one one NUM issue-301 25 11 of of ADP issue-301 25 12 them they PRON issue-301 25 13 . . PUNCT issue-301 26 1 this this DET issue-301 26 2 aspect aspect NOUN issue-301 26 3 is be AUX issue-301 26 4 primarily primarily ADV issue-301 26 5 connected connect VERB issue-301 26 6 with with ADP issue-301 26 7 the the DET issue-301 26 8 integration integration NOUN issue-301 26 9 of of ADP issue-301 26 10 our our PRON issue-301 26 11 state state NOUN issue-301 26 12 into into ADP issue-301 26 13 the the DET issue-301 26 14 european european PROPN issue-301 26 15 community community NOUN issue-301 26 16 , , PUNCT issue-301 26 17 which which PRON issue-301 26 18 requires require VERB issue-301 26 19 a a DET issue-301 26 20 number number NOUN issue-301 26 21 of of ADP issue-301 26 22 changes change NOUN issue-301 26 23 in in ADP issue-301 26 24 the the DET issue-301 26 25 legal legal ADJ issue-301 26 26 , , PUNCT issue-301 26 27 economic economic ADJ issue-301 26 28 , , PUNCT issue-301 26 29 political political ADJ issue-301 26 30 , , PUNCT issue-301 26 31 and and CCONJ issue-301 26 32 other other ADJ issue-301 26 33 fields field NOUN issue-301 26 34 . . PUNCT issue-301 27 1 that that PRON issue-301 27 2 is be AUX issue-301 27 3 why why SCONJ issue-301 27 4 the the DET issue-301 27 5 problem problem NOUN issue-301 27 6 of of ADP issue-301 27 7 tax tax NOUN issue-301 27 8 administration administration NOUN issue-301 27 9 in in ADP issue-301 27 10 the the DET issue-301 27 11 conditions condition NOUN issue-301 27 12 of of ADP issue-301 27 13 financial financial ADJ issue-301 27 14 decentralization decentralization NOUN issue-301 27 15 , , PUNCT issue-301 27 16 which which PRON issue-301 27 17 consists consist VERB issue-301 27 18 of of ADP issue-301 27 19 a a DET issue-301 27 20 complex complex NOUN issue-301 27 21 of of ADP issue-301 27 22 separate separate ADJ issue-301 27 23 normative normative ADJ issue-301 27 24 structures structure NOUN issue-301 27 25 and and CCONJ issue-301 27 26 procedures procedure NOUN issue-301 27 27 , , PUNCT issue-301 27 28 is be AUX issue-301 27 29 a a DET issue-301 27 30 priority priority NOUN issue-301 27 31 area area NOUN issue-301 27 32 of of ADP issue-301 27 33 scientific scientific ADJ issue-301 27 34 and and CCONJ issue-301 27 35 practical practical ADJ issue-301 27 36 research research NOUN issue-301 27 37 . . PUNCT issue-301 28 1 however however ADV issue-301 28 2 , , PUNCT issue-301 28 3 considering consider VERB issue-301 28 4 that that SCONJ issue-301 28 5 the the DET issue-301 28 6 mentioned mention VERB issue-301 28 7 issue issue NOUN issue-301 28 8 is be AUX issue-301 28 9 the the DET issue-301 28 10 novelty novelty NOUN issue-301 28 11 of of ADP issue-301 28 12 the the DET issue-301 28 13 modern modern ADJ issue-301 28 14 economic economic ADJ issue-301 28 15 and and CCONJ issue-301 28 16 legal legal ADJ issue-301 28 17 sphere sphere NOUN issue-301 28 18 of of ADP issue-301 28 19 ukraine ukraine NOUN issue-301 28 20 , , PUNCT issue-301 28 21 we we PRON issue-301 28 22 consider consider VERB issue-301 28 23 it it PRON issue-301 28 24 necessary necessary ADJ issue-301 28 25 to to PART issue-301 28 26 conduct conduct VERB issue-301 28 27 a a DET issue-301 28 28 comparative comparative ADJ issue-301 28 29 analysis analysis NOUN issue-301 28 30 of of ADP issue-301 28 31 the the DET issue-301 28 32 latter latter ADJ issue-301 28 33 , , PUNCT issue-301 28 34 taking take VERB issue-301 28 35 into into ADP issue-301 28 36 account account NOUN issue-301 28 37 the the DET issue-301 28 38 foreign foreign ADJ issue-301 28 39 experience experience NOUN issue-301 28 40 of of ADP issue-301 28 41 european european ADJ issue-301 28 42 countries country NOUN issue-301 28 43 , , PUNCT issue-301 28 44 in in ADP issue-301 28 45 order order NOUN issue-301 28 46 to to PART issue-301 28 47 determine determine VERB issue-301 28 48 the the DET issue-301 28 49 perspectives perspective NOUN issue-301 28 50 for for ADP issue-301 28 51 the the DET issue-301 28 52 development development NOUN issue-301 28 53 of of ADP issue-301 28 54 tax tax NOUN issue-301 28 55 administration administration NOUN issue-301 28 56 and and CCONJ issue-301 28 57 the the DET issue-301 28 58 place place NOUN issue-301 28 59 in in ADP issue-301 28 60 this this DET issue-301 28 61 process process NOUN issue-301 28 62 of of ADP issue-301 28 63 administrative administrative ADJ issue-301 28 64 and and CCONJ issue-301 28 65 legal legal ADJ issue-301 28 66 principles principle NOUN issue-301 28 67 . . PUNCT issue-301 29 1 2 2 X issue-301 29 2 . . X issue-301 29 3 the the DET issue-301 29 4 level level NOUN issue-301 29 5 of of ADP issue-301 29 6 the the DET issue-301 29 7 development development NOUN issue-301 29 8 the the DET issue-301 29 9 analysis analysis NOUN issue-301 29 10 of of ADP issue-301 29 11 scientific scientific ADJ issue-301 29 12 literature literature NOUN issue-301 29 13 has have AUX issue-301 29 14 shown show VERB issue-301 29 15 that that SCONJ issue-301 29 16 many many ADJ issue-301 29 17 scholars scholar NOUN issue-301 29 18 have have AUX issue-301 29 19 raised raise VERB issue-301 29 20 issues issue NOUN issue-301 29 21 , , PUNCT issue-301 29 22 which which PRON issue-301 29 23 are be AUX issue-301 29 24 connected connect VERB issue-301 29 25 with with ADP issue-301 29 26 the the DET issue-301 29 27 functioning functioning NOUN issue-301 29 28 of of ADP issue-301 29 29 the the DET issue-301 29 30 tax tax NOUN issue-301 29 31 system system NOUN issue-301 29 32 , , PUNCT issue-301 29 33 in in ADP issue-301 29 34 their their PRON issue-301 29 35 researches research NOUN issue-301 29 36 . . PUNCT issue-301 30 1 particularly particularly ADV issue-301 30 2 , , PUNCT issue-301 30 3 the the DET issue-301 30 4 analysis analysis NOUN issue-301 30 5 of of ADP issue-301 30 6 the the DET issue-301 30 7 peculiarities peculiarity NOUN issue-301 30 8 of of ADP issue-301 30 9 national national ADJ issue-301 30 10 taxation taxation NOUN issue-301 30 11 was be AUX issue-301 30 12 carried carry VERB issue-301 30 13 out out ADP issue-301 30 14 by by ADP issue-301 30 15 such such ADJ issue-301 30 16 scientists scientist NOUN issue-301 30 17 as as ADP issue-301 30 18 : : PUNCT issue-301 30 19 daudova daudova PROPN issue-301 31 1 v.h v.h PROPN issue-301 31 2 . . PROPN issue-301 31 3 , , PUNCT issue-301 31 4 barannyk barannyk PROPN issue-301 31 5 l.b l.b PROPN issue-301 31 6 . . PROPN issue-301 31 7 , , PUNCT issue-301 31 8 heiets heiets AUX issue-301 31 9 v.m v.m PROPN issue-301 31 10 . . PROPN issue-301 31 11 , , PUNCT issue-301 31 12 andrushchenko andrushchenko VERB issue-301 31 13 v.l v.l PROPN issue-301 31 14 . . PROPN issue-301 31 15 , , PUNCT issue-301 31 16 kyrylenko kyrylenko PROPN issue-301 31 17 o.p o.p PROPN issue-301 31 18 . . PROPN issue-301 31 19 , , PUNCT issue-301 31 20 kravchenko kravchenko PROPN issue-301 31 21 v.i v.i PROPN issue-301 31 22 . . PROPN issue-301 31 23 , , PUNCT issue-301 31 24 lunina lunina PROPN issue-301 31 25 i.o i.o PROPN issue-301 31 26 . . PROPN issue-301 31 27 , , PUNCT issue-301 31 28 sokolovska sokolovska PROPN issue-301 31 29 n.v n.v PROPN issue-301 31 30 . . PROPN issue-301 31 31 , , PUNCT issue-301 31 32 and and CCONJ issue-301 31 33 others other NOUN issue-301 31 34 . . PUNCT issue-301 32 1 proskura proskura PROPN issue-301 32 2 k.p k.p PROPN issue-301 32 3 . . PROPN issue-301 32 4 , , PUNCT issue-301 32 5 zakharchenko zakharchenko PROPN issue-301 33 1 v.yu v.yu PROPN issue-301 33 2 . . PROPN issue-301 33 3 , , PUNCT issue-301 33 4 ivanova ivanova PROPN issue-301 33 5 yu.b yu.b PROPN issue-301 33 6 . . PUNCT issue-301 33 7 , , PUNCT issue-301 33 8 krysovatyi krysovatyi PROPN issue-301 33 9 a.i a.i PROPN issue-301 33 10 . . PROPN issue-301 33 11 , , PUNCT issue-301 33 12 and and CCONJ issue-301 33 13 others other NOUN issue-301 33 14 studied study VERB issue-301 33 15 practical practical ADJ issue-301 33 16 and and CCONJ issue-301 33 17 theoretical theoretical ADJ issue-301 33 18 aspects aspect NOUN issue-301 33 19 of of ADP issue-301 33 20 tax tax NOUN issue-301 33 21 administration administration NOUN issue-301 33 22 . . PUNCT issue-301 34 1 in in ADP issue-301 34 2 its its PRON issue-301 34 3 turn turn NOUN issue-301 34 4 , , PUNCT issue-301 34 5 various various ADJ issue-301 34 6 taxation taxation NOUN issue-301 34 7 issues issue NOUN issue-301 34 8 in in ADP issue-301 34 9 other other ADJ issue-301 34 10 countries country NOUN issue-301 34 11 were be AUX issue-301 34 12 highlighted highlight VERB issue-301 34 13 in in ADP issue-301 34 14 the the DET issue-301 34 15 works work NOUN issue-301 34 16 of of ADP issue-301 34 17 such such ADJ issue-301 34 18 foreign foreign ADJ issue-301 34 19 scholars scholar NOUN issue-301 34 20 as as ADP issue-301 34 21 : : PUNCT issue-301 34 22 devero devero ADJ issue-301 34 23 m. m. NOUN issue-301 34 24 , , PUNCT issue-301 34 25 wilson wilson PROPN issue-301 34 26 d. d. PROPN issue-301 34 27 , , PUNCT issue-301 34 28 tabellini tabellini NOUN issue-301 34 29     SPACE issue-301 34 30 g. g. PROPN issue-301 34 31 , , PUNCT issue-301 34 32 diamond diamond PROPN issue-301 34 33 d. d. PROPN issue-301 34 34 , , PUNCT issue-301 34 35 white white ADJ issue-301 34 36 m. m. NOUN issue-301 34 37 , , PUNCT issue-301 34 38 perrotti perrotti PROPN issue-301 34 39 r. r. PROPN issue-301 34 40 et et PROPN issue-301 34 41 al al PROPN issue-301 34 42 . . PROPN issue-301 35 1 despite despite SCONJ issue-301 35 2 the the DET issue-301 35 3 existence existence NOUN issue-301 35 4 of of ADP issue-301 35 5 a a DET issue-301 35 6 large large ADJ issue-301 35 7 number number NOUN issue-301 35 8 of of ADP issue-301 35 9 doctrinal doctrinal ADJ issue-301 35 10 views view NOUN issue-301 35 11 on on ADP issue-301 35 12 different different ADJ issue-301 35 13 aspects aspect NOUN issue-301 35 14 of of ADP issue-301 35 15 tax tax NOUN issue-301 35 16 administration administration NOUN issue-301 35 17 , , PUNCT issue-301 35 18 a a DET issue-301 35 19 comparative comparative ADJ issue-301 35 20 analysis analysis NOUN issue-301 35 21 of of ADP issue-301 35 22 the the DET issue-301 35 23 administrative administrative ADJ issue-301 35 24 and and CCONJ issue-301 35 25 legal legal ADJ issue-301 35 26 principles principle NOUN issue-301 35 27 of of ADP issue-301 35 28 this this DET issue-301 35 29 phenomenon phenomenon NOUN issue-301 35 30 in in ADP issue-301 35 31 the the DET issue-301 35 32 conditions condition NOUN issue-301 35 33 of of ADP issue-301 35 34 decentralization decentralization NOUN issue-301 35 35 in in ADP issue-301 35 36 ukraine ukraine NOUN issue-301 35 37 and and CCONJ issue-301 35 38 in in ADP issue-301 35 39 the the DET issue-301 35 40 territory territory NOUN issue-301 35 41 of of ADP issue-301 35 42 foreign foreign ADJ issue-301 35 43 states state NOUN issue-301 35 44 was be AUX issue-301 35 45 not not PART issue-301 35 46 carried carry VERB issue-301 35 47 out out ADP issue-301 35 48 . . PUNCT issue-301 36 1 the the DET issue-301 36 2 aim aim NOUN issue-301 36 3 of of ADP issue-301 36 4 the the DET issue-301 36 5 article article NOUN issue-301 36 6 is be AUX issue-301 36 7 a a DET issue-301 36 8 comparative comparative ADJ issue-301 36 9 analysis analysis NOUN issue-301 36 10 of of ADP issue-301 36 11 the the DET issue-301 36 12 administrative administrative ADJ issue-301 36 13 and and CCONJ issue-301 36 14 legal legal ADJ issue-301 36 15 principles principle NOUN issue-301 36 16 of of ADP issue-301 36 17 tax tax NOUN issue-301 36 18 administration administration NOUN issue-301 36 19 in in ADP issue-301 36 20 the the DET issue-301 36 21 conditions condition NOUN issue-301 36 22 of of ADP issue-301 36 23 decentralization decentralization NOUN issue-301 36 24 in in ADP issue-301 36 25 europe europe PROPN issue-301 36 26 and and CCONJ issue-301 36 27 ukraine ukraine NOUN issue-301 36 28 . . PUNCT issue-301 37 1 3 3 X issue-301 37 2 . . X issue-301 37 3 statement statement NOUN issue-301 37 4 of of ADP issue-301 37 5 the the DET issue-301 37 6 basic basic ADJ issue-301 37 7 material material NOUN issue-301 37 8 the the DET issue-301 37 9 scientific scientific ADJ issue-301 37 10 development development NOUN issue-301 37 11 of of ADP issue-301 37 12 this this DET issue-301 37 13 problem problem NOUN issue-301 37 14 we we PRON issue-301 37 15 should should AUX issue-301 37 16 begin begin VERB issue-301 37 17 with with ADP issue-301 37 18 the the DET issue-301 37 19 definition definition NOUN issue-301 37 20 of of ADP issue-301 37 21 the the DET issue-301 37 22 content content NOUN issue-301 37 23 of of ADP issue-301 37 24 such such ADJ issue-301 37 25 terms term NOUN issue-301 37 26 as as ADP issue-301 37 27 “ " PUNCT issue-301 37 28 administrative administrative ADJ issue-301 37 29 and and CCONJ issue-301 37 30 legal legal ADJ issue-301 37 31 principles principle NOUN issue-301 37 32 of of ADP issue-301 37 33 tax tax NOUN issue-301 37 34 administration administration NOUN issue-301 37 35 ” " PUNCT issue-301 37 36 and and CCONJ issue-301 37 37 “ " PUNCT issue-301 37 38 decentralization decentralization NOUN issue-301 37 39 ” " PUNCT issue-301 37 40 . . PUNCT issue-301 38 1 it it PRON issue-301 38 2 should should AUX issue-301 38 3 be be AUX issue-301 38 4 noted note VERB issue-301 38 5 that that SCONJ issue-301 38 6 such such ADJ issue-301 38 7 term term NOUN issue-301 38 8 as as ADP issue-301 38 9 “ " PUNCT issue-301 38 10 administrative administrative ADJ issue-301 38 11 and and CCONJ issue-301 38 12 legal legal ADJ issue-301 38 13 principles principle NOUN issue-301 38 14 of of ADP issue-301 38 15 tax tax NOUN issue-301 38 16 administration administration NOUN issue-301 38 17 ” " PUNCT issue-301 38 18 comes come VERB issue-301 38 19 from from ADP issue-301 38 20 the the DET issue-301 38 21 classical classical ADJ issue-301 38 22 category category NOUN issue-301 38 23 of of ADP issue-301 38 24 legal legal ADJ issue-301 38 25 principles principle NOUN issue-301 38 26 , , PUNCT issue-301 38 27 that that ADV issue-301 38 28 is is ADV issue-301 38 29 , , PUNCT issue-301 38 30 from from ADP issue-301 38 31 the the DET issue-301 38 32 key key ADJ issue-301 38 33 principles principle NOUN issue-301 38 34 of of ADP issue-301 38 35 legal legal ADJ issue-301 38 36 reality reality NOUN issue-301 38 37 . . PUNCT issue-301 39 1 in in ADP issue-301 39 2 this this DET issue-301 39 3 case case NOUN issue-301 39 4 , , PUNCT issue-301 39 5 the the DET issue-301 39 6 principles principle NOUN issue-301 39 7 and and CCONJ issue-301 39 8 bases basis NOUN issue-301 39 9 should should AUX issue-301 39 10 be be AUX issue-301 39 11 considered consider VERB issue-301 39 12 as as ADP issue-301 39 13 synonyms synonym NOUN issue-301 39 14 , , PUNCT issue-301 39 15 since since SCONJ issue-301 39 16 the the DET issue-301 39 17 meaning meaning NOUN issue-301 39 18 of of ADP issue-301 39 19 both both DET issue-301 39 20 words word NOUN issue-301 39 21 is be AUX issue-301 39 22 identical identical ADJ issue-301 39 23 . . PUNCT issue-301 40 1 regarding regard VERB issue-301 40 2 the the DET issue-301 40 3 definition definition NOUN issue-301 40 4 of of ADP issue-301 40 5 the the DET issue-301 40 6 latter latter ADJ issue-301 40 7 , , PUNCT issue-301 40 8 there there PRON issue-301 40 9 are be VERB issue-301 40 10 several several ADJ issue-301 40 11 views view NOUN issue-301 40 12 in in ADP issue-301 40 13 the the DET issue-301 40 14 scientific scientific ADJ issue-301 40 15 environment environment NOUN issue-301 40 16 . . PUNCT issue-301 41 1 for for ADP issue-301 41 2 example example NOUN issue-301 41 3 , , PUNCT issue-301 41 4 according accord VERB issue-301 41 5 to to ADP issue-301 41 6 prokopenko prokopenko NOUN issue-301 41 7 v.i v.i PROPN issue-301 41 8 . . PROPN issue-301 41 9 , , PUNCT issue-301 41 10 legal legal ADJ issue-301 41 11 principles principle NOUN issue-301 41 12 are be AUX issue-301 41 13 the the DET issue-301 41 14 main main ADJ issue-301 41 15 subjective subjective ADJ issue-301 41 16 rights right NOUN issue-301 41 17 and and CCONJ issue-301 41 18 responsibilities responsibility NOUN issue-301 41 19 ( ( PUNCT issue-301 41 20 prokopenko prokopenko NOUN issue-301 41 21 , , PUNCT issue-301 41 22 1969 1969 NUM issue-301 41 23 ; ; PUNCT issue-301 41 24 strachuk strachuk NOUN issue-301 41 25 , , PUNCT issue-301 41 26 2012 2012 NUM issue-301 41 27 ) ) PUNCT issue-301 41 28 . . PUNCT issue-301 42 1 a a DET issue-301 42 2 broader broad ADJ issue-301 42 3 and and CCONJ issue-301 42 4 more more ADV issue-301 42 5 comprehensible comprehensible ADJ issue-301 42 6 understanding understanding NOUN issue-301 42 7 of of ADP issue-301 42 8 legal legal ADJ issue-301 42 9 principles principle NOUN issue-301 42 10 is be AUX issue-301 42 11 proposed propose VERB issue-301 42 12 in in ADP issue-301 42 13 the the DET issue-301 42 14 works work NOUN issue-301 42 15 of of ADP issue-301 42 16 o.f o.f PROPN issue-301 42 17 . . PROPN issue-301 42 18 skakun skakun PROPN issue-301 42 19 , , PUNCT issue-301 42 20 p.m. p.m. NOUN issue-301 42 21 rabinovich rabinovich PROPN issue-301 42 22 , , PUNCT issue-301 42 23 k.e k.e PROPN issue-301 42 24 . . PROPN issue-301 42 25 livantseva livantseva PROPN issue-301 42 26 , , PUNCT issue-301 42 27 yu.a yu.a PROPN issue-301 42 28 . . PUNCT issue-301 43 1 vedernikova vedernikova PROPN issue-301 43 2 , , PUNCT issue-301 43 3 and and CCONJ issue-301 43 4 others other NOUN issue-301 43 5 . . PUNCT issue-301 44 1 according accord VERB issue-301 44 2 to to ADP issue-301 44 3 their their PRON issue-301 44 4 concept concept NOUN issue-301 44 5 , , PUNCT issue-301 44 6 the the DET issue-301 44 7 principles principle NOUN issue-301 44 8 of of ADP issue-301 44 9 law law NOUN issue-301 44 10 are be AUX issue-301 44 11 the the DET issue-301 44 12 guiding guide VERB issue-301 44 13 ideas idea NOUN issue-301 44 14 , , PUNCT issue-301 44 15 which which PRON issue-301 44 16 are be AUX issue-301 44 17 objectively objectively ADV issue-301 44 18 inherent inherent ADJ issue-301 44 19 bases basis NOUN issue-301 44 20 of of ADP issue-301 44 21 the the DET issue-301 44 22 law law NOUN issue-301 44 23 , , PUNCT issue-301 44 24 and and CCONJ issue-301 44 25 the the DET issue-301 44 26 indisputable indisputable ADJ issue-301 44 27 requirements requirement NOUN issue-301 44 28 ( ( PUNCT issue-301 44 29 positive positive ADJ issue-301 44 30 obligations obligation NOUN issue-301 44 31 ) ) PUNCT issue-301 44 32 . . PUNCT issue-301 45 1 they they PRON issue-301 45 2 are be AUX issue-301 45 3 put put VERB issue-301 45 4 to to ADP issue-301 45 5 the the DET issue-301 45 6 participants participant NOUN issue-301 45 7 of of ADP issue-301 45 8 social social ADJ issue-301 45 9 relations relation NOUN issue-301 45 10 in in ADP issue-301 45 11 order order NOUN issue-301 45 12 to to PART issue-301 45 13 harmonize harmonize VERB issue-301 45 14 the the DET issue-301 45 15 combination combination NOUN issue-301 45 16 of of ADP issue-301 45 17 individual individual ADJ issue-301 45 18 , , PUNCT issue-301 45 19 group group NOUN issue-301 45 20 , , PUNCT issue-301 45 21 and and CCONJ issue-301 45 22 public public ADJ issue-301 45 23 interests interest NOUN issue-301 45 24 and and CCONJ issue-301 45 25 they they PRON issue-301 45 26 determine determine VERB issue-301 45 27 the the DET issue-301 45 28 content content NOUN issue-301 45 29 and and CCONJ issue-301 45 30 direction direction NOUN issue-301 45 31 of of ADP issue-301 45 32 legal legal ADJ issue-301 45 33 regulation regulation NOUN issue-301 45 34 , , PUNCT issue-301 45 35 they they PRON issue-301 45 36 reflect reflect VERB issue-301 45 37 the the DET issue-301 45 38 most most ADV issue-301 45 39 important important ADJ issue-301 45 40 patterns pattern NOUN issue-301 45 41 of of ADP issue-301 45 42 socio socio NOUN issue-301 45 43 - - PUNCT issue-301 45 44 economic economic ADJ issue-301 45 45 formation formation NOUN issue-301 45 46 ( ( PUNCT issue-301 45 47 strachuk strachuk NOUN issue-301 45 48 , , PUNCT issue-301 45 49 2012 2012 NUM issue-301 45 50 ; ; PUNCT issue-301 45 51 skakun skakun ADJ issue-301 45 52 , , PUNCT issue-301 45 53 2009 2009 NUM issue-301 45 54 ; ; PUNCT issue-301 45 55 rabinovych rabinovych NOUN issue-301 45 56 , , PUNCT issue-301 45 57 1995 1995 NUM issue-301 45 58 ; ; PUNCT issue-301 45 59 vedyernikov vedyernikov NUM issue-301 45 60 , , PUNCT issue-301 45 61 hrekul hrekul PROPN issue-301 45 62 2005 2005 NUM issue-301 45 63 ) ) PUNCT issue-301 45 64 . . PUNCT issue-301 46 1 if if SCONJ issue-301 46 2 we we PRON issue-301 46 3 will will AUX issue-301 46 4 use use VERB issue-301 46 5 this this DET issue-301 46 6 theoretical theoretical ADJ issue-301 46 7 concept concept NOUN issue-301 46 8 regarding regard VERB issue-301 46 9 the the DET issue-301 46 10 definition definition NOUN issue-301 46 11 of of ADP issue-301 46 12 administrative administrative ADJ issue-301 46 13 and and CCONJ issue-301 46 14 legal legal ADJ issue-301 46 15 principles principle NOUN issue-301 46 16 , , PUNCT issue-301 46 17 separately separately ADV issue-301 46 18 from from ADP issue-301 46 19 the the DET issue-301 46 20 sphere sphere NOUN issue-301 46 21 of of ADP issue-301 46 22 tax tax NOUN issue-301 46 23 administration administration NOUN issue-301 46 24 , , PUNCT issue-301 46 25 then then ADV issue-301 46 26 its its PRON issue-301 46 27 content content NOUN issue-301 46 28 is be AUX issue-301 46 29 most most ADV issue-301 46 30 closely closely ADV issue-301 46 31 matched match VERB issue-301 46 32 with with ADP issue-301 46 33 the the DET issue-301 46 34 scientific scientific ADJ issue-301 46 35 view view NOUN issue-301 46 36 of of ADP issue-301 46 37 panova panova NOUN issue-301 46 38 n.s n.s PROPN issue-301 46 39 . . PROPN issue-301 47 1 the the DET issue-301 47 2 scientists scientist NOUN issue-301 47 3 point point VERB issue-301 47 4 out out ADP issue-301 47 5 that that SCONJ issue-301 47 6 the the DET issue-301 47 7 administrative administrative ADJ issue-301 47 8 and and CCONJ issue-301 47 9 legal legal ADJ issue-301 47 10 principles principle NOUN issue-301 47 11 are be AUX issue-301 47 12 a a DET issue-301 47 13 set set NOUN issue-301 47 14 of of ADP issue-301 47 15 administrative administrative ADJ issue-301 47 16 and and CCONJ issue-301 47 17 legal legal ADJ issue-301 47 18 norms norm NOUN issue-301 47 19 , , PUNCT issue-301 47 20 which which PRON issue-301 47 21 define define VERB issue-301 47 22 the the DET issue-301 47 23 main main ADJ issue-301 47 24 values value NOUN issue-301 47 25 , , PUNCT issue-301 47 26 tasks task NOUN issue-301 47 27 , , PUNCT issue-301 47 28 forms form NOUN issue-301 47 29 , , PUNCT issue-301 47 30 and and CCONJ issue-301 47 31 methods method NOUN issue-301 47 32 of of ADP issue-301 47 33 development development NOUN issue-301 47 34 of of ADP issue-301 47 35 normative normative ADJ issue-301 47 36 and and CCONJ issue-301 47 37 regulatory regulatory ADJ issue-301 47 38 activities activity NOUN issue-301 47 39 of of ADP issue-301 47 40 executive executive ADJ issue-301 47 41 bodies body NOUN issue-301 47 42 ( ( PUNCT issue-301 47 43 zabroda zabroda PROPN issue-301 47 44 , , PUNCT issue-301 47 45 2013 2013 NUM issue-301 47 46 ; ; PUNCT issue-301 47 47 panova panova NOUN issue-301 47 48 , , PUNCT issue-301 47 49 2008 2008 NUM issue-301 47 50 ) ) PUNCT issue-301 47 51 . . PUNCT issue-301 48 1 the the DET issue-301 48 2 second second ADJ issue-301 48 3 part part NOUN issue-301 48 4 of of ADP issue-301 48 5 the the DET issue-301 48 6 concept concept NOUN issue-301 48 7 of of ADP issue-301 48 8 “ " PUNCT issue-301 48 9 administrative administrative ADJ issue-301 48 10 and and CCONJ issue-301 48 11 legal legal ADJ issue-301 48 12 principles principle NOUN issue-301 48 13 of of ADP issue-301 48 14 tax tax NOUN issue-301 48 15 administration administration NOUN issue-301 48 16 ” " PUNCT issue-301 48 17 also also ADV issue-301 48 18 has have VERB issue-301 48 19 its its PRON issue-301 48 20 own own ADJ issue-301 48 21 content content NOUN issue-301 48 22 load load NOUN issue-301 48 23 . . PUNCT issue-301 49 1 it it PRON issue-301 49 2 is be AUX issue-301 49 3 logical logical ADJ issue-301 49 4 to to PART issue-301 49 5 assume assume VERB issue-301 49 6 that that SCONJ issue-301 49 7 administration administration NOUN issue-301 49 8 is be AUX issue-301 49 9 a a DET issue-301 49 10 cumulative cumulative ADJ issue-301 49 11 process process NOUN issue-301 49 12 , , PUNCT issue-301 49 13 which which PRON issue-301 49 14 is be AUX issue-301 49 15 aimed aim VERB issue-301 49 16 at at ADP issue-301 49 17 achieving achieve VERB issue-301 49 18 a a DET issue-301 49 19 certain certain ADJ issue-301 49 20 goal goal NOUN issue-301 49 21 . . PUNCT issue-301 50 1 in in ADP issue-301 50 2 our our PRON issue-301 50 3 case case NOUN issue-301 50 4 , , PUNCT issue-301 50 5 it it PRON issue-301 50 6 is be AUX issue-301 50 7 the the DET issue-301 50 8 collection collection NOUN issue-301 50 9 of of ADP issue-301 50 10 legally legally ADV issue-301 50 11 established establish VERB issue-301 50 12 , , PUNCT issue-301 50 13 mandatory mandatory ADJ issue-301 50 14 taxes taxis NOUN issue-301 50 15 and and CCONJ issue-301 50 16 fees fee NOUN issue-301 50 17 . . PUNCT issue-301 51 1 confirmation confirmation NOUN issue-301 51 2 of of ADP issue-301 51 3 this this DET issue-301 51 4 definition definition NOUN issue-301 51 5 can can AUX issue-301 51 6 be be AUX issue-301 51 7 found find VERB issue-301 51 8 in in ADP issue-301 51 9 the the DET issue-301 51 10 scientific scientific ADJ issue-301 51 11 concepts concept NOUN issue-301 51 12 of of ADP issue-301 51 13 many many ADJ issue-301 51 14 scholars scholar NOUN issue-301 51 15 . . PUNCT issue-301 52 1 for for ADP issue-301 52 2 example example NOUN issue-301 52 3 , , PUNCT issue-301 52 4 khavkina khavkina PROPN issue-301 52 5 o.g o.g AUX issue-301 52 6 . . PROPN issue-301 52 7 considers consider VERB issue-301 52 8 administration administration NOUN issue-301 52 9 of of ADP issue-301 52 10 taxes taxis NOUN issue-301 52 11 as as ADP issue-301 52 12 a a DET issue-301 52 13 management management NOUN issue-301 52 14 activity activity NOUN issue-301 52 15 of of ADP issue-301 52 16 state state NOUN issue-301 52 17 authorities authority NOUN issue-301 52 18 , , PUNCT issue-301 52 19 which which PRON issue-301 52 20 is be AUX issue-301 52 21 associated associate VERB issue-301 52 22 with with ADP issue-301 52 23 the the DET issue-301 52 24 organization organization NOUN issue-301 52 25 of of ADP issue-301 52 26 the the DET issue-301 52 27 tax tax NOUN issue-301 52 28 process process NOUN issue-301 52 29 and and CCONJ issue-301 52 30 which which PRON issue-301 52 31 is be AUX issue-301 52 32 built build VERB issue-301 52 33 on on ADP issue-301 52 34 state state NOUN issue-301 52 35 legislative legislative ADJ issue-301 52 36 and and CCONJ issue-301 52 37 regulatory regulatory ADJ issue-301 52 38 acts act NOUN issue-301 52 39 ( ( PUNCT issue-301 52 40 kravtsova kravtsova PROPN issue-301 52 41 , , PUNCT issue-301 52 42 2017 2017 NUM issue-301 52 43 ; ; PUNCT issue-301 52 44 khavkina khavkina PROPN issue-301 52 45 , , PUNCT issue-301 52 46 2005 2005 NUM issue-301 52 47 ) ) PUNCT issue-301 52 48 . . PUNCT issue-301 53 1 melnyk melnyk PROPN issue-301 53 2 v.m v.m PROPN issue-301 53 3 . . PROPN issue-301 53 4 provides provide VERB issue-301 53 5 a a DET issue-301 53 6 more more ADV issue-301 53 7 detailed detailed ADJ issue-301 53 8 definition definition NOUN issue-301 53 9 in in ADP issue-301 53 10 his his PRON issue-301 53 11 works work NOUN issue-301 53 12 . . PUNCT issue-301 54 1 in in ADP issue-301 54 2 his his PRON issue-301 54 3 view view NOUN issue-301 54 4 , , PUNCT issue-301 54 5 tax tax NOUN issue-301 54 6 administration administration NOUN issue-301 54 7 is be AUX issue-301 54 8 an an DET issue-301 54 9 activity activity NOUN issue-301 54 10 of of ADP issue-301 54 11 executive executive ADJ issue-301 54 12 authorities authority NOUN issue-301 54 13 , , PUNCT issue-301 54 14 it it PRON issue-301 54 15 has have VERB issue-301 54 16 managerial managerial ADJ issue-301 54 17 nature nature NOUN issue-301 54 18 , , PUNCT issue-301 54 19 and and CCONJ issue-301 54 20 it it PRON issue-301 54 21 is be AUX issue-301 54 22 based base VERB issue-301 54 23 on on ADP issue-301 54 24 state state NOUN issue-301 54 25 legislative legislative ADJ issue-301 54 26 and and CCONJ issue-301 54 27 regulatory regulatory ADJ issue-301 54 28 acts act NOUN issue-301 54 29 , , PUNCT issue-301 54 30 and and CCONJ issue-301 54 31 it it PRON issue-301 54 32 uses use VERB issue-301 54 33 socially socially ADV issue-301 54 34 determined determined ADJ issue-301 54 35 and and CCONJ issue-301 54 36 accepted accepted ADJ issue-301 54 37 rules rule NOUN issue-301 54 38 . . PUNCT issue-301 55 1 besides besides SCONJ issue-301 55 2 , , PUNCT issue-301 55 3 administration administration NOUN issue-301 55 4 , , PUNCT issue-301 55 5 as as ADP issue-301 55 6 a a DET issue-301 55 7 direction direction NOUN issue-301 55 8 of of ADP issue-301 55 9 activity activity NOUN issue-301 55 10 , , PUNCT issue-301 55 11 consists consist VERB issue-301 55 12 of of ADP issue-301 55 13 accounting accounting NOUN issue-301 55 14 , , PUNCT issue-301 55 15 mass mass ADJ issue-301 55 16 - - PUNCT issue-301 55 17 explanatory explanatory ADJ issue-301 55 18 and and CCONJ issue-301 55 19 advisory advisory ADJ issue-301 55 20 work work NOUN issue-301 55 21 , , PUNCT issue-301 55 22 forecast forecast VERB issue-301 55 23 analytical analytical ADJ issue-301 55 24 work work NOUN issue-301 55 25 and and CCONJ issue-301 55 26 control control NOUN issue-301 55 27 and and CCONJ issue-301 55 28 analytical analytical ADJ issue-301 55 29 work work NOUN issue-301 55 30 ( ( PUNCT issue-301 55 31 kravtsova kravtsova PROPN issue-301 55 32 , , PUNCT issue-301 55 33 2017 2017 NUM issue-301 55 34 ; ; PUNCT issue-301 55 35 melnyk melnyk ADV issue-301 55 36 , , PUNCT issue-301 55 37 2006 2006 NUM issue-301 55 38 ) ) PUNCT issue-301 55 39 . . PUNCT issue-301 56 1 the the DET issue-301 56 2 view view NOUN issue-301 56 3 of of ADP issue-301 56 4 barabanova barabanova PROPN issue-301 56 5 v.v v.v PROPN issue-301 56 6 . . PROPN issue-301 56 7 is be AUX issue-301 56 8 rather rather ADV issue-301 56 9 interesting interesting ADJ issue-301 56 10 also also ADV issue-301 56 11 . . PUNCT issue-301 57 1 she she PRON issue-301 57 2 understands understand VERB issue-301 57 3 under under ADP issue-301 57 4 the the DET issue-301 57 5 administration administration NOUN issue-301 57 6 of of ADP issue-301 57 7 taxes taxis NOUN issue-301 57 8 not not PART issue-301 57 9 only only ADV issue-301 57 10 the the DET issue-301 57 11 administrative administrative ADJ issue-301 57 12 activity activity NOUN issue-301 57 13 of of ADP issue-301 57 14 the the DET issue-301 57 15 public public ADJ issue-301 57 16 - - PUNCT issue-301 57 17 law law NOUN issue-301 57 18 nature nature NOUN issue-301 57 19 of of ADP issue-301 57 20 the the DET issue-301 57 21 tax tax NOUN issue-301 57 22 authorities authority NOUN issue-301 57 23 regarding regard VERB issue-301 57 24 the the DET issue-301 57 25 formation formation NOUN issue-301 57 26 of of ADP issue-301 57 27 state state NOUN issue-301 57 28 revenues revenue NOUN issue-301 57 29 but but CCONJ issue-301 57 30 also also ADV issue-301 57 31 business business NOUN issue-301 57 32 entities entity NOUN issue-301 57 33 in in ADP issue-301 57 34 order order NOUN issue-301 57 35 to to PART issue-301 57 36 implement implement VERB issue-301 57 37 the the DET issue-301 57 38 provisions provision NOUN issue-301 57 39 of of ADP issue-301 57 40 the the DET issue-301 57 41 tax tax NOUN issue-301 57 42 code code NOUN issue-301 57 43 ( ( PUNCT issue-301 57 44 khomutenko khomutenko PROPN issue-301 57 45 , , PUNCT issue-301 57 46 lutsenko lutsenko PROPN issue-301 57 47 , , PUNCT issue-301 57 48 khomutenko khomutenko NOUN issue-301 57 49 , , PUNCT issue-301 57 50 2015 2015 NUM issue-301 57 51 ; ; PUNCT issue-301 57 52 barabanova barabanova X issue-301 57 53 ) ) PUNCT issue-301 57 54 . . PUNCT issue-301 58 1 however however ADV issue-301 58 2 , , PUNCT issue-301 58 3 despite despite SCONJ issue-301 58 4 a a DET issue-301 58 5 large large ADJ issue-301 58 6 number number NOUN issue-301 58 7 of of ADP issue-301 58 8 doctrinal doctrinal ADJ issue-301 58 9 definitions definition NOUN issue-301 58 10 , , PUNCT issue-301 58 11 the the DET issue-301 58 12 legislative legislative ADJ issue-301 58 13 , , PUNCT issue-301 58 14 legal legal ADJ issue-301 58 15 justification justification NOUN issue-301 58 16 of of ADP issue-301 58 17 tax tax NOUN issue-301 58 18 administration administration NOUN issue-301 58 19 takes take VERB issue-301 58 20 the the DET issue-301 58 21 main main ADJ issue-301 58 22 place place NOUN issue-301 58 23 . . PUNCT issue-301 59 1 according accord VERB issue-301 59 2 to to ADP issue-301 59 3 the the DET issue-301 59 4 current current ADJ issue-301 59 5 tax tax NOUN issue-301 59 6 code code NOUN issue-301 59 7 , , PUNCT issue-301 59 8 the the DET issue-301 59 9 latter latter ADJ issue-301 59 10 is be AUX issue-301 59 11 a a DET issue-301 59 12 set set NOUN issue-301 59 13 of of ADP issue-301 59 14 decisions decision NOUN issue-301 59 15 and and CCONJ issue-301 59 16 procedures procedure NOUN issue-301 59 17 of of ADP issue-301 59 18 the the DET issue-301 59 19 controlling control VERB issue-301 59 20 baltic baltic ADJ issue-301 59 21 journal journal NOUN issue-301 59 22 of of ADP issue-301 59 23 economic economic ADJ issue-301 59 24 studies study NOUN issue-301 59 25 313 313 NUM issue-301 59 26 vol vol NOUN issue-301 59 27 . . PUNCT issue-301 60 1 3 3 NUM issue-301 60 2 , , PUNCT issue-301 60 3 no no INTJ issue-301 60 4 . . NOUN issue-301 60 5 5 5 NUM issue-301 60 6 , , PUNCT issue-301 60 7 2017 2017 NUM issue-301 60 8 bodies body NOUN issue-301 60 9 and and CCONJ issue-301 60 10 the the DET issue-301 60 11 actions action NOUN issue-301 60 12 of of ADP issue-301 60 13 their their PRON issue-301 60 14 officials official NOUN issue-301 60 15 that that PRON issue-301 60 16 determine determine VERB issue-301 60 17 the the DET issue-301 60 18 institutional institutional ADJ issue-301 60 19 structure structure NOUN issue-301 60 20 of of ADP issue-301 60 21 tax tax NOUN issue-301 60 22 and and CCONJ issue-301 60 23 customs custom NOUN issue-301 60 24 relations relation NOUN issue-301 60 25 , , PUNCT issue-301 60 26 organize organize VERB issue-301 60 27 the the DET issue-301 60 28 identification identification NOUN issue-301 60 29 , , PUNCT issue-301 60 30 registration registration NOUN issue-301 60 31 of of ADP issue-301 60 32 taxpayers taxpayer NOUN issue-301 60 33 and and CCONJ issue-301 60 34 payers payer NOUN issue-301 60 35 of of ADP issue-301 60 36 the the DET issue-301 60 37 single single ADJ issue-301 60 38 payment payment NOUN issue-301 60 39 and and CCONJ issue-301 60 40 objects object NOUN issue-301 60 41 of of ADP issue-301 60 42 taxation taxation NOUN issue-301 60 43 , , PUNCT issue-301 60 44 provide provide VERB issue-301 60 45 service service NOUN issue-301 60 46 to to ADP issue-301 60 47 taxpayers taxpayer NOUN issue-301 60 48 , , PUNCT issue-301 60 49 organization organization NOUN issue-301 60 50 and and CCONJ issue-301 60 51 control control NOUN issue-301 60 52 over over ADP issue-301 60 53 the the DET issue-301 60 54 payment payment NOUN issue-301 60 55 of of ADP issue-301 60 56 taxes taxis NOUN issue-301 60 57 , , PUNCT issue-301 60 58 fees fee NOUN issue-301 60 59 , , PUNCT issue-301 60 60 payments payment NOUN issue-301 60 61 in in ADP issue-301 60 62 accordance accordance NOUN issue-301 60 63 with with ADP issue-301 60 64 the the DET issue-301 60 65 procedure procedure NOUN issue-301 60 66 established establish VERB issue-301 60 67 by by ADP issue-301 60 68 law law NOUN issue-301 60 69 ( ( PUNCT issue-301 60 70 podatkovyy podatkovyy NOUN issue-301 60 71 kodeks kodek NOUN issue-301 60 72 ukrayiny ukrayiny ADJ issue-301 60 73 , , PUNCT issue-301 60 74 2011 2011 NUM issue-301 60 75 ) ) PUNCT issue-301 60 76 . . PUNCT issue-301 61 1 thus thus ADV issue-301 61 2 , , PUNCT issue-301 61 3 summarizing summarize VERB issue-301 61 4 all all DET issue-301 61 5 the the DET issue-301 61 6 mentioned mention VERB issue-301 61 7 , , PUNCT issue-301 61 8 the the DET issue-301 61 9 administrative administrative ADJ issue-301 61 10 and and CCONJ issue-301 61 11 legal legal ADJ issue-301 61 12 principles principle NOUN issue-301 61 13 of of ADP issue-301 61 14 tax tax NOUN issue-301 61 15 administration administration NOUN issue-301 61 16 can can AUX issue-301 61 17 be be AUX issue-301 61 18 defined define VERB issue-301 61 19 as as ADP issue-301 61 20 the the DET issue-301 61 21 initial initial ADJ issue-301 61 22 provisions provision NOUN issue-301 61 23 of of ADP issue-301 61 24 normative normative ADJ issue-301 61 25 and and CCONJ issue-301 61 26 managerial managerial ADJ issue-301 61 27 activities activity NOUN issue-301 61 28 of of ADP issue-301 61 29 the the DET issue-301 61 30 authorized authorize VERB issue-301 61 31 bodies body NOUN issue-301 61 32 in in ADP issue-301 61 33 the the DET issue-301 61 34 area area NOUN issue-301 61 35 of of ADP issue-301 61 36 implementation implementation NOUN issue-301 61 37 of of ADP issue-301 61 38 relevant relevant ADJ issue-301 61 39 decisions decision NOUN issue-301 61 40 and and CCONJ issue-301 61 41 procedures procedure NOUN issue-301 61 42 , , PUNCT issue-301 61 43 which which PRON issue-301 61 44 are be AUX issue-301 61 45 aimed aim VERB issue-301 61 46 at at ADP issue-301 61 47 the the DET issue-301 61 48 organization organization NOUN issue-301 61 49 and and CCONJ issue-301 61 50 regulation regulation NOUN issue-301 61 51 of of ADP issue-301 61 52 relations relation NOUN issue-301 61 53 related relate VERB issue-301 61 54 to to ADP issue-301 61 55 the the DET issue-301 61 56 collection collection NOUN issue-301 61 57 of of ADP issue-301 61 58 official official ADJ issue-301 61 59 payments payment NOUN issue-301 61 60 , , PUNCT issue-301 61 61 fees fee NOUN issue-301 61 62 , , PUNCT issue-301 61 63 and and CCONJ issue-301 61 64 taxes taxis NOUN issue-301 61 65 . . PUNCT issue-301 62 1 their their PRON issue-301 62 2 expression expression NOUN issue-301 62 3 can can AUX issue-301 62 4 be be AUX issue-301 62 5 traced trace VERB issue-301 62 6 in in ADP issue-301 62 7 the the DET issue-301 62 8 provisions provision NOUN issue-301 62 9 of of ADP issue-301 62 10 the the DET issue-301 62 11 legislative legislative ADJ issue-301 62 12 and and CCONJ issue-301 62 13 bylaws bylaw NOUN issue-301 62 14 acts act VERB issue-301 62 15 , , PUNCT issue-301 62 16 which which PRON issue-301 62 17 establish establish VERB issue-301 62 18 the the DET issue-301 62 19 scope scope NOUN issue-301 62 20 of of ADP issue-301 62 21 application application NOUN issue-301 62 22 , , PUNCT issue-301 62 23 powers power NOUN issue-301 62 24 and and CCONJ issue-301 62 25 functions function NOUN issue-301 62 26 of of ADP issue-301 62 27 the the DET issue-301 62 28 relevant relevant ADJ issue-301 62 29 state state NOUN issue-301 62 30 bodies body NOUN issue-301 62 31 involved involve VERB issue-301 62 32 in in ADP issue-301 62 33 the the DET issue-301 62 34 organization organization NOUN issue-301 62 35 of of ADP issue-301 62 36 the the DET issue-301 62 37 taxation taxation NOUN issue-301 62 38 process process NOUN issue-301 62 39 in in ADP issue-301 62 40 ukraine ukraine NOUN issue-301 62 41 . . PUNCT issue-301 63 1 it it PRON issue-301 63 2 is be AUX issue-301 63 3 also also ADV issue-301 63 4 expedient expedient ADJ issue-301 63 5 to to PART issue-301 63 6 consider consider VERB issue-301 63 7 separately separately ADV issue-301 63 8 the the DET issue-301 63 9 meaning meaning NOUN issue-301 63 10 of of ADP issue-301 63 11 the the DET issue-301 63 12 term term NOUN issue-301 63 13 “ " PUNCT issue-301 63 14 decentralization decentralization NOUN issue-301 63 15 ” " PUNCT issue-301 63 16 , , PUNCT issue-301 63 17 considering consider VERB issue-301 63 18 the the DET issue-301 63 19 complexity complexity NOUN issue-301 63 20 of of ADP issue-301 63 21 the the DET issue-301 63 22 phenomenon phenomenon NOUN issue-301 63 23 that that PRON issue-301 63 24 is be AUX issue-301 63 25 described describe VERB issue-301 63 26 . . PUNCT issue-301 64 1 according accord VERB issue-301 64 2 to to ADP issue-301 64 3 the the DET issue-301 64 4 explanatory explanatory ADJ issue-301 64 5 dictionary dictionary NOUN issue-301 64 6 , , PUNCT issue-301 64 7 decentralization decentralization NOUN issue-301 64 8 is be AUX issue-301 64 9 a a DET issue-301 64 10 management management NOUN issue-301 64 11 system system NOUN issue-301 64 12 , , PUNCT issue-301 64 13 in in ADP issue-301 64 14 which which PRON issue-301 64 15 a a DET issue-301 64 16 part part NOUN issue-301 64 17 of of ADP issue-301 64 18 the the DET issue-301 64 19 functions function NOUN issue-301 64 20 of of ADP issue-301 64 21 central central ADJ issue-301 64 22 government government NOUN issue-301 64 23 passes pass VERB issue-301 64 24 into into ADP issue-301 64 25 local local ADJ issue-301 64 26 self self NOUN issue-301 64 27 - - PUNCT issue-301 64 28 government government NOUN issue-301 64 29 bodies body NOUN issue-301 64 30 . . PUNCT issue-301 65 1 in in ADP issue-301 65 2 other other ADJ issue-301 65 3 words word NOUN issue-301 65 4 , , PUNCT issue-301 65 5 the the DET issue-301 65 6 extension extension NOUN issue-301 65 7 of of ADP issue-301 65 8 rights right NOUN issue-301 65 9 of of ADP issue-301 65 10 local local ADJ issue-301 65 11 governing govern VERB issue-301 65 12 bodies body NOUN issue-301 65 13 is be AUX issue-301 65 14 carried carry VERB issue-301 65 15 out out ADP issue-301 65 16 ( ( PUNCT issue-301 65 17 busel busel NOUN issue-301 65 18 , , PUNCT issue-301 65 19 2005 2005 NUM issue-301 65 20 ) ) PUNCT issue-301 65 21 . . PUNCT issue-301 66 1 according accord VERB issue-301 66 2 to to ADP issue-301 66 3 borislavska borislavska PROPN issue-301 66 4 a.n a.n PROPN issue-301 66 5 . . PROPN issue-301 66 6 , , PUNCT issue-301 66 7 decentralization decentralization NOUN issue-301 66 8 is be AUX issue-301 66 9 a a DET issue-301 66 10 quite quite ADV issue-301 66 11 complex complex ADJ issue-301 66 12 concept concept NOUN issue-301 66 13 , , PUNCT issue-301 66 14 which which PRON issue-301 66 15 can can AUX issue-301 66 16 be be AUX issue-301 66 17 revealed reveal VERB issue-301 66 18 through through ADP issue-301 66 19 its its PRON issue-301 66 20 influence influence NOUN issue-301 66 21 on on ADP issue-301 66 22 : : PUNCT issue-301 66 23 administrative administrative ADJ issue-301 66 24 - - PUNCT issue-301 66 25 territorial territorial ADJ issue-301 66 26 structure structure NOUN issue-301 66 27 of of ADP issue-301 66 28 the the DET issue-301 66 29 state state NOUN issue-301 66 30 , , PUNCT issue-301 66 31 the the DET issue-301 66 32 system system NOUN issue-301 66 33 of of ADP issue-301 66 34 bodies body NOUN issue-301 66 35 of of ADP issue-301 66 36 public public ADJ issue-301 66 37 administration administration NOUN issue-301 66 38 , , PUNCT issue-301 66 39 distribution distribution NOUN issue-301 66 40 between between ADP issue-301 66 41 them they PRON issue-301 66 42 of of ADP issue-301 66 43 functions function NOUN issue-301 66 44 , , PUNCT issue-301 66 45 powers power NOUN issue-301 66 46 , , PUNCT issue-301 66 47 and and CCONJ issue-301 66 48 financial financial ADJ issue-301 66 49 resources resource NOUN issue-301 66 50 . . PUNCT issue-301 67 1 in in ADP issue-301 67 2 fact fact NOUN issue-301 67 3 , , PUNCT issue-301 67 4 it it PRON issue-301 67 5 is be AUX issue-301 67 6 such such DET issue-301 67 7 a a DET issue-301 67 8 way way NOUN issue-301 67 9 of of ADP issue-301 67 10 defining define VERB issue-301 67 11 and and CCONJ issue-301 67 12 demarcating demarcate VERB issue-301 67 13 tasks task NOUN issue-301 67 14 and and CCONJ issue-301 67 15 functions function NOUN issue-301 67 16 , , PUNCT issue-301 67 17 in in ADP issue-301 67 18 which which PRON issue-301 67 19 most most ADJ issue-301 67 20 of of ADP issue-301 67 21 them they PRON issue-301 67 22 pass pass VERB issue-301 67 23 from from ADP issue-301 67 24 the the DET issue-301 67 25 level level NOUN issue-301 67 26 of of ADP issue-301 67 27 central central ADJ issue-301 67 28 bodies body NOUN issue-301 67 29 to to ADP issue-301 67 30 a a DET issue-301 67 31 lower low ADJ issue-301 67 32 level level NOUN issue-301 67 33 and and CCONJ issue-301 67 34 become become VERB issue-301 67 35 their their PRON issue-301 67 36 own own ADJ issue-301 67 37 tasks task NOUN issue-301 67 38 and and CCONJ issue-301 67 39 powers power NOUN issue-301 67 40 of of ADP issue-301 67 41 the the DET issue-301 67 42 bodies body NOUN issue-301 67 43 of of ADP issue-301 67 44 the the DET issue-301 67 45 lowest low ADJ issue-301 67 46 level level NOUN issue-301 67 47 ( ( PUNCT issue-301 67 48 boryslavska boryslavska ADJ issue-301 67 49 , , PUNCT issue-301 67 50 zaverukha zaverukha ADJ issue-301 67 51 , , PUNCT issue-301 67 52 zakharchenko zakharchenko NOUN issue-301 67 53 , , PUNCT issue-301 67 54 2012 2012 NUM issue-301 67 55 ) ) PUNCT issue-301 67 56 . . PUNCT issue-301 68 1 however however ADV issue-301 68 2 , , PUNCT issue-301 68 3 in in ADP issue-301 68 4 our our PRON issue-301 68 5 case case NOUN issue-301 68 6 , , PUNCT issue-301 68 7 we we PRON issue-301 68 8 are be AUX issue-301 68 9 talking talk VERB issue-301 68 10 about about ADP issue-301 68 11 decentralization decentralization NOUN issue-301 68 12 of of ADP issue-301 68 13 the the DET issue-301 68 14 taxation taxation NOUN issue-301 68 15 system system NOUN issue-301 68 16 . . PUNCT issue-301 69 1 it it PRON issue-301 69 2 forms form VERB issue-301 69 3 a a DET issue-301 69 4 large large ADJ issue-301 69 5 array array NOUN issue-301 69 6 of of ADP issue-301 69 7 individual individual ADJ issue-301 69 8 institutes institute NOUN issue-301 69 9 that that PRON issue-301 69 10 are be AUX issue-301 69 11 organically organically ADV issue-301 69 12 combined combine VERB issue-301 69 13 with with ADP issue-301 69 14 classical classical ADJ issue-301 69 15 phenomena phenomenon NOUN issue-301 69 16 . . PUNCT issue-301 70 1 it it PRON issue-301 70 2 is be AUX issue-301 70 3 necessary necessary ADJ issue-301 70 4 to to PART issue-301 70 5 present present VERB issue-301 70 6 the the DET issue-301 70 7 scientific scientific ADJ issue-301 70 8 view view NOUN issue-301 70 9 of of ADP issue-301 70 10 ostrovetskyi ostrovetskyi PROPN issue-301 70 11 v.i v.i PROPN issue-301 70 12 . . PROPN issue-301 70 13 on on ADP issue-301 70 14 this this DET issue-301 70 15 issue issue NOUN issue-301 70 16 . . PUNCT issue-301 71 1 the the DET issue-301 71 2 scientist scientist NOUN issue-301 71 3 points point VERB issue-301 71 4 out out ADP issue-301 71 5 that that SCONJ issue-301 71 6 decentralization decentralization NOUN issue-301 71 7 means mean VERB issue-301 71 8 the the DET issue-301 71 9 transfer transfer NOUN issue-301 71 10 of of ADP issue-301 71 11 responsibility responsibility NOUN issue-301 71 12 for for ADP issue-301 71 13 increasing increase VERB issue-301 71 14 the the DET issue-301 71 15 expenditure expenditure NOUN issue-301 71 16 and and CCONJ issue-301 71 17 revenue revenue NOUN issue-301 71 18 parts part NOUN issue-301 71 19 of of ADP issue-301 71 20 the the DET issue-301 71 21 budget budget NOUN issue-301 71 22 to to ADP issue-301 71 23 the the DET issue-301 71 24 local local ADJ issue-301 71 25 level level NOUN issue-301 71 26 . . PUNCT issue-301 72 1 a a DET issue-301 72 2 decentralized decentralize VERB issue-301 72 3 system system NOUN issue-301 72 4 should should AUX issue-301 72 5 ensure ensure VERB issue-301 72 6 the the DET issue-301 72 7 level level NOUN issue-301 72 8 , , PUNCT issue-301 72 9 quality quality NOUN issue-301 72 10 , , PUNCT issue-301 72 11 and and CCONJ issue-301 72 12 content content NOUN issue-301 72 13 of of ADP issue-301 72 14 public public ADJ issue-301 72 15 services service NOUN issue-301 72 16 and and CCONJ issue-301 72 17 it it PRON issue-301 72 18 should should AUX issue-301 72 19 be be AUX issue-301 72 20 coordinated coordinate VERB issue-301 72 21 with with ADP issue-301 72 22 the the DET issue-301 72 23 preferences preference NOUN issue-301 72 24 of of ADP issue-301 72 25 voters voter NOUN issue-301 72 26 , , PUNCT issue-301 72 27 providing provide VERB issue-301 72 28 incentives incentive NOUN issue-301 72 29 for for ADP issue-301 72 30 the the DET issue-301 72 31 efficiency efficiency NOUN issue-301 72 32 of of ADP issue-301 72 33 such such ADJ issue-301 72 34 services service NOUN issue-301 72 35 ( ( PUNCT issue-301 72 36 ostrovetsky ostrovetsky ADJ issue-301 72 37 , , PUNCT issue-301 72 38 ( ( PUNCT issue-301 72 39 2016 2016 NUM issue-301 72 40 ) ) PUNCT issue-301 72 41 . . PUNCT issue-301 73 1 therefore therefore ADV issue-301 73 2 , , PUNCT issue-301 73 3 taking take VERB issue-301 73 4 into into ADP issue-301 73 5 account account NOUN issue-301 73 6 the the DET issue-301 73 7 presented present VERB issue-301 73 8 scientific scientific ADJ issue-301 73 9 views view NOUN issue-301 73 10 , , PUNCT issue-301 73 11 it it PRON issue-301 73 12 can can AUX issue-301 73 13 be be AUX issue-301 73 14 concluded conclude VERB issue-301 73 15 that that SCONJ issue-301 73 16 tax tax NOUN issue-301 73 17 decentralization decentralization NOUN issue-301 73 18 is be AUX issue-301 73 19 a a DET issue-301 73 20 redistribution redistribution NOUN issue-301 73 21 of of ADP issue-301 73 22 the the DET issue-301 73 23 rights right NOUN issue-301 73 24 and and CCONJ issue-301 73 25 functions function NOUN issue-301 73 26 of of ADP issue-301 73 27 the the DET issue-301 73 28 central central ADJ issue-301 73 29 government government NOUN issue-301 73 30 , , PUNCT issue-301 73 31 according accord VERB issue-301 73 32 to to ADP issue-301 73 33 which which PRON issue-301 73 34 the the DET issue-301 73 35 territorial territorial ADJ issue-301 73 36 authorities authority NOUN issue-301 73 37 are be AUX issue-301 73 38 given give VERB issue-301 73 39 more more ADJ issue-301 73 40 powers power NOUN issue-301 73 41 in in ADP issue-301 73 42 the the DET issue-301 73 43 field field NOUN issue-301 73 44 of of ADP issue-301 73 45 taxation taxation NOUN issue-301 73 46 and and CCONJ issue-301 73 47 regulation regulation NOUN issue-301 73 48 of of ADP issue-301 73 49 financial financial ADJ issue-301 73 50 and and CCONJ issue-301 73 51 budgetary budgetary ADJ issue-301 73 52 relations relation NOUN issue-301 73 53 . . PUNCT issue-301 74 1 so so ADV issue-301 74 2 , , PUNCT issue-301 74 3 by by ADP issue-301 74 4 characterizing characterize VERB issue-301 74 5 and and CCONJ issue-301 74 6 defining define VERB issue-301 74 7 the the DET issue-301 74 8 content content NOUN issue-301 74 9 of of ADP issue-301 74 10 the the DET issue-301 74 11 administrative administrative ADJ issue-301 74 12 and and CCONJ issue-301 74 13 legal legal ADJ issue-301 74 14 principles principle NOUN issue-301 74 15 of of ADP issue-301 74 16 tax tax NOUN issue-301 74 17 administration administration NOUN issue-301 74 18 and and CCONJ issue-301 74 19 the the DET issue-301 74 20 phenomenon phenomenon NOUN issue-301 74 21 of of ADP issue-301 74 22 tax tax NOUN issue-301 74 23 decentralization decentralization NOUN issue-301 74 24 , , PUNCT issue-301 74 25 we we PRON issue-301 74 26 can can AUX issue-301 74 27 analyse analyse VERB issue-301 74 28 the the DET issue-301 74 29 current current ADJ issue-301 74 30 state state NOUN issue-301 74 31 of of ADP issue-301 74 32 these these DET issue-301 74 33 categories category NOUN issue-301 74 34 on on ADP issue-301 74 35 the the DET issue-301 74 36 territory territory NOUN issue-301 74 37 of of ADP issue-301 74 38 ukraine ukraine ADJ issue-301 74 39 and and CCONJ issue-301 74 40 european european ADJ issue-301 74 41 states state NOUN issue-301 74 42 . . PUNCT issue-301 75 1 it it PRON issue-301 75 2 should should AUX issue-301 75 3 be be AUX issue-301 75 4 noted note VERB issue-301 75 5 that that SCONJ issue-301 75 6 tax tax NOUN issue-301 75 7 decentralization decentralization NOUN issue-301 75 8 is be AUX issue-301 75 9 a a DET issue-301 75 10 novelty novelty NOUN issue-301 75 11 in in ADP issue-301 75 12 our our PRON issue-301 75 13 country country NOUN issue-301 75 14 today today NOUN issue-301 75 15 because because SCONJ issue-301 75 16 it it PRON issue-301 75 17 is be AUX issue-301 75 18 connected connect VERB issue-301 75 19 with with ADP issue-301 75 20 the the DET issue-301 75 21 provision provision NOUN issue-301 75 22 of of ADP issue-301 75 23 local local ADJ issue-301 75 24 authorities authority NOUN issue-301 75 25 with with ADP issue-301 75 26 extended extended ADJ issue-301 75 27 rights right NOUN issue-301 75 28 in in ADP issue-301 75 29 the the DET issue-301 75 30 field field NOUN issue-301 75 31 of of ADP issue-301 75 32 local local ADJ issue-301 75 33 budgets budget NOUN issue-301 75 34 formation formation NOUN issue-301 75 35 . . PUNCT issue-301 76 1 the the DET issue-301 76 2 corresponding corresponding ADJ issue-301 76 3 changes change NOUN issue-301 76 4 in in ADP issue-301 76 5 the the DET issue-301 76 6 legislation legislation NOUN issue-301 76 7 began begin VERB issue-301 76 8 only only ADV issue-301 76 9 in in ADP issue-301 76 10 2014 2014 NUM issue-301 76 11 in in ADP issue-301 76 12 order order NOUN issue-301 76 13 to to PART issue-301 76 14 build build VERB issue-301 76 15 such such ADJ issue-301 76 16 internal internal ADJ issue-301 76 17 financial financial ADJ issue-301 76 18 relations relation NOUN issue-301 76 19 . . PUNCT issue-301 77 1 by by ADP issue-301 77 2 this this DET issue-301 77 3 time time NOUN issue-301 77 4 , , PUNCT issue-301 77 5 local local ADJ issue-301 77 6 budgets budget NOUN issue-301 77 7 entirely entirely ADV issue-301 77 8 depended depend VERB issue-301 77 9 on on ADP issue-301 77 10 the the DET issue-301 77 11 general general ADJ issue-301 77 12 state state PROPN issue-301 77 13 treasury treasury PROPN issue-301 77 14 . . PUNCT issue-301 78 1 the the DET issue-301 78 2 following follow VERB issue-301 78 3 legal legal ADJ issue-301 78 4 documents document NOUN issue-301 78 5 became become VERB issue-301 78 6 the the DET issue-301 78 7 regulatory regulatory ADJ issue-301 78 8 basis basis NOUN issue-301 78 9 for for ADP issue-301 78 10 tax tax NOUN issue-301 78 11 decentralization decentralization NOUN issue-301 78 12 : : PUNCT issue-301 78 13 the the DET issue-301 78 14 law law NOUN issue-301 78 15 of of ADP issue-301 78 16 ukraine ukraine NOUN issue-301 78 17 “ " PUNCT issue-301 78 18 on on ADP issue-301 78 19 amendments amendment NOUN issue-301 78 20 to to ADP issue-301 78 21 the the DET issue-301 78 22 tax tax NOUN issue-301 78 23 code code NOUN issue-301 78 24 of of ADP issue-301 78 25 ukraine ukraine NOUN issue-301 78 26 and and CCONJ issue-301 78 27 certain certain ADJ issue-301 78 28 legislative legislative ADJ issue-301 78 29 acts act NOUN issue-301 78 30 of of ADP issue-301 78 31 ukraine ukraine NOUN issue-301 78 32 on on ADP issue-301 78 33 tax tax NOUN issue-301 78 34 reform reform NOUN issue-301 78 35 ” " PUNCT issue-301 78 36 on on ADP issue-301 78 37 28.12.2014 28.12.2014 PROPN issue-301 78 38 ( ( PUNCT issue-301 78 39 pro pro X issue-301 78 40 vnesennya vnesennya NOUN issue-301 78 41 zmin zmin NOUN issue-301 78 42 do do AUX issue-301 78 43 podatkovoho podatkovoho NOUN issue-301 78 44 kodeksu kodeksu VERB issue-301 78 45 ukrayiny ukrayiny ADJ issue-301 78 46 , , PUNCT issue-301 78 47 2015 2015 NUM issue-301 78 48 ) ) PUNCT issue-301 78 49 ; ; PUNCT issue-301 78 50 the the DET issue-301 78 51 law law NOUN issue-301 78 52 of of ADP issue-301 78 53 ukraine ukraine NOUN issue-301 78 54 “ " PUNCT issue-301 78 55 on on ADP issue-301 78 56 amendments amendment NOUN issue-301 78 57 to to ADP issue-301 78 58 the the DET issue-301 78 59 budget budget NOUN issue-301 78 60 code code NOUN issue-301 78 61 of of ADP issue-301 78 62 ukraine ukraine NOUN issue-301 78 63 on on ADP issue-301 78 64 the the DET issue-301 78 65 reform reform NOUN issue-301 78 66 of of ADP issue-301 78 67 the the DET issue-301 78 68 intergovernmental intergovernmental ADJ issue-301 78 69 fiscal fiscal ADJ issue-301 78 70 relations relation NOUN issue-301 78 71 ” " PUNCT issue-301 78 72 on on ADP issue-301 78 73 28.12.2014 28.12.2014 PROPN issue-301 78 74 ( ( PUNCT issue-301 78 75 pro pro X issue-301 78 76 vnesennya vnesennya NOUN issue-301 78 77 zmin zmin NOUN issue-301 78 78 do do AUX issue-301 78 79 byudzhetnoho byudzhetnoho NOUN issue-301 78 80 kodeksu kodeksu VERB issue-301 78 81 ukrayiny ukrayiny ADJ issue-301 78 82 , , PUNCT issue-301 78 83 2015 2015 NUM issue-301 78 84 ) ) PUNCT issue-301 78 85 ; ; PUNCT issue-301 78 86 the the DET issue-301 78 87 law law NOUN issue-301 78 88 of of ADP issue-301 78 89 ukraine ukraine NOUN issue-301 78 90 “ " PUNCT issue-301 78 91 on on ADP issue-301 78 92 amendments amendment NOUN issue-301 78 93 to to ADP issue-301 78 94 the the DET issue-301 78 95 budget budget NOUN issue-301 78 96 code code NOUN issue-301 78 97 of of ADP issue-301 78 98 ukraine ukraine NOUN issue-301 78 99 regarding regard VERB issue-301 78 100 the the DET issue-301 78 101 peculiarities peculiarity NOUN issue-301 78 102 of of ADP issue-301 78 103 the the DET issue-301 78 104 implementation implementation NOUN issue-301 78 105 of of ADP issue-301 78 106 budgets budget NOUN issue-301 78 107 of of ADP issue-301 78 108 the the DET issue-301 78 109 united united PROPN issue-301 78 110 territorial territorial PROPN issue-301 78 111 communities communities PROPN issue-301 78 112 ” " PUNCT issue-301 78 113 dated date VERB issue-301 78 114 november november PROPN issue-301 78 115 26 26 NUM issue-301 78 116 , , PUNCT issue-301 78 117 2015 2015 NUM issue-301 78 118 ( ( PUNCT issue-301 78 119 pro pro X issue-301 78 120 vnesennya vnesennya NOUN issue-301 78 121 zmin zmin NOUN issue-301 78 122 do do AUX issue-301 78 123 byudzhetnoho byudzhetnoho NOUN issue-301 78 124 kodeksu kodeksu VERB issue-301 78 125 ukrayiny ukrayiny ADJ issue-301 78 126 , , PUNCT issue-301 78 127 2016 2016 NUM issue-301 78 128 ) ) PUNCT issue-301 78 129 ; ; PUNCT issue-301 78 130 the the DET issue-301 78 131 law law NOUN issue-301 78 132 of of ADP issue-301 78 133 ukraine ukraine NOUN issue-301 78 134 “ " PUNCT issue-301 78 135 on on ADP issue-301 78 136 amendments amendment NOUN issue-301 78 137 to to ADP issue-301 78 138 the the DET issue-301 78 139 tax tax NOUN issue-301 78 140 code code NOUN issue-301 78 141 of of ADP issue-301 78 142 ukraine ukraine NOUN issue-301 78 143 and and CCONJ issue-301 78 144 certain certain ADJ issue-301 78 145 legislative legislative ADJ issue-301 78 146 acts act NOUN issue-301 78 147 of of ADP issue-301 78 148 ukraine ukraine NOUN issue-301 78 149 regarding regard VERB issue-301 78 150 the the DET issue-301 78 151 balance balance NOUN issue-301 78 152 of of ADP issue-301 78 153 budget budget NOUN issue-301 78 154 revenues revenue NOUN issue-301 78 155 in in ADP issue-301 78 156 2016 2016 NUM issue-301 78 157 ” " PUNCT issue-301 78 158 of of ADP issue-301 78 159 24.12.2015 24.12.2015 PROPN issue-301 78 160 , , PUNCT issue-301 78 161 etc etc X issue-301 78 162 . . X issue-301 78 163 ( ( PUNCT issue-301 78 164 pro pro X issue-301 78 165 vnesennya vnesennya NOUN issue-301 78 166 zmin zmin NOUN issue-301 78 167 do do AUX issue-301 78 168 podatkovoho podatkovoho NOUN issue-301 78 169 kodeksu kodeksu VERB issue-301 78 170 ukrayiny ukrayiny ADJ issue-301 78 171 , , PUNCT issue-301 78 172 2016 2016 NUM issue-301 78 173 ) ) PUNCT issue-301 78 174 . . PUNCT issue-301 79 1 these these DET issue-301 79 2 normative normative ADJ issue-301 79 3 legal legal ADJ issue-301 79 4 acts act NOUN issue-301 79 5 clearly clearly ADV issue-301 79 6 divided divide VERB issue-301 79 7 the the DET issue-301 79 8 national national ADJ issue-301 79 9 and and CCONJ issue-301 79 10 local local ADJ issue-301 79 11 taxes taxis NOUN issue-301 79 12 and and CCONJ issue-301 79 13 fees fee NOUN issue-301 79 14 . . PUNCT issue-301 80 1 so so ADV issue-301 80 2 , , PUNCT issue-301 80 3 in in ADP issue-301 80 4 the the DET issue-301 80 5 structure structure NOUN issue-301 80 6 of of ADP issue-301 80 7 the the DET issue-301 80 8 local local ADJ issue-301 80 9 obligatory obligatory ADJ issue-301 80 10 , , PUNCT issue-301 80 11 legislatively legislatively ADV issue-301 80 12 established establish VERB issue-301 80 13 payments payment NOUN issue-301 80 14 according accord VERB issue-301 80 15 to to ADP issue-301 80 16 changes change NOUN issue-301 80 17 are be AUX issue-301 80 18 included include VERB issue-301 80 19 : : PUNCT issue-301 80 20 property property NOUN issue-301 80 21 tax tax NOUN issue-301 80 22 ; ; PUNCT issue-301 80 23 single single ADJ issue-301 80 24 tax tax NOUN issue-301 80 25 . . PUNCT issue-301 81 1 parking parking NOUN issue-301 81 2 fee fee NOUN issue-301 81 3 for for ADP issue-301 81 4 vehicles vehicle NOUN issue-301 81 5 ; ; PUNCT issue-301 81 6 tourist tourist NOUN issue-301 81 7 tax tax NOUN issue-301 81 8 ( ( PUNCT issue-301 81 9 podatkovyy podatkovyy NOUN issue-301 81 10 kodeks kodek NOUN issue-301 81 11 ukrayiny ukrayiny ADJ issue-301 81 12 , , PUNCT issue-301 81 13 2011 2011 NUM issue-301 81 14 ) ) PUNCT issue-301 81 15 . . PUNCT issue-301 82 1 as as SCONJ issue-301 82 2 we we PRON issue-301 82 3 can can AUX issue-301 82 4 see see VERB issue-301 82 5 , , PUNCT issue-301 82 6 the the DET issue-301 82 7 legislator legislator NOUN issue-301 82 8 has have AUX issue-301 82 9 substantially substantially ADV issue-301 82 10 limited limit VERB issue-301 82 11 the the DET issue-301 82 12 number number NOUN issue-301 82 13 of of ADP issue-301 82 14 taxes taxis NOUN issue-301 82 15 and and CCONJ issue-301 82 16 fees fee NOUN issue-301 82 17 that that PRON issue-301 82 18 form form VERB issue-301 82 19 local local ADJ issue-301 82 20 budgets budget NOUN issue-301 82 21 of of ADP issue-301 82 22 territorial territorial ADJ issue-301 82 23 units unit NOUN issue-301 82 24 . . PUNCT issue-301 83 1 it it PRON issue-301 83 2 should should AUX issue-301 83 3 be be AUX issue-301 83 4 noted note VERB issue-301 83 5 that that SCONJ issue-301 83 6 before before SCONJ issue-301 83 7 carrying carry VERB issue-301 83 8 out out ADP issue-301 83 9 the the DET issue-301 83 10 corresponding corresponding ADJ issue-301 83 11 reforms reform NOUN issue-301 83 12 and and CCONJ issue-301 83 13 adoption adoption NOUN issue-301 83 14 of of ADP issue-301 83 15 the the DET issue-301 83 16 new new ADJ issue-301 83 17 tax tax NOUN issue-301 83 18 code code NOUN issue-301 83 19 of of ADP issue-301 83 20 ukraine ukraine NOUN issue-301 83 21 , , PUNCT issue-301 83 22 sixteen sixteen NUM issue-301 83 23 separate separate ADJ issue-301 83 24 taxes taxis NOUN issue-301 83 25 and and CCONJ issue-301 83 26 fees fee NOUN issue-301 83 27 have have AUX issue-301 83 28 been be AUX issue-301 83 29 carried carry VERB issue-301 83 30 into into ADP issue-301 83 31 the the DET issue-301 83 32 number number NOUN issue-301 83 33 of of ADP issue-301 83 34 local local ADJ issue-301 83 35 taxes taxis NOUN issue-301 83 36 ( ( PUNCT issue-301 83 37 on on ADP issue-301 83 38 local local ADJ issue-301 83 39 taxes taxis NOUN issue-301 83 40 and and CCONJ issue-301 83 41 duties duty NOUN issue-301 83 42 : : PUNCT issue-301 83 43 decree decree NOUN issue-301 83 44 of of ADP issue-301 83 45 may may PROPN issue-301 83 46 20 20 NUM issue-301 83 47 , , PUNCT issue-301 83 48 1993 1993 NUM issue-301 83 49 ) ) PUNCT issue-301 83 50 . . PUNCT issue-301 84 1 at at ADP issue-301 84 2 first first ADJ issue-301 84 3 glance glance NOUN issue-301 84 4 , , PUNCT issue-301 84 5 such such ADJ issue-301 84 6 changes change NOUN issue-301 84 7 seem seem VERB issue-301 84 8 very very ADV issue-301 84 9 negative negative ADJ issue-301 84 10 because because SCONJ issue-301 84 11 the the DET issue-301 84 12 local local ADJ issue-301 84 13 budgets budget NOUN issue-301 84 14 were be AUX issue-301 84 15 actually actually ADV issue-301 84 16 “ " PUNCT issue-301 84 17 cut cut VERB issue-301 84 18 ” " PUNCT issue-301 84 19 sources source NOUN issue-301 84 20 . . PUNCT issue-301 85 1 however however ADV issue-301 85 2 , , PUNCT issue-301 85 3 tax tax NOUN issue-301 85 4 decentralization decentralization NOUN issue-301 85 5 has have AUX issue-301 85 6 changed change VERB issue-301 85 7 not not PART issue-301 85 8 only only ADV issue-301 85 9 the the DET issue-301 85 10 list list NOUN issue-301 85 11 of of ADP issue-301 85 12 taxes taxis NOUN issue-301 85 13 and and CCONJ issue-301 85 14 fees fee NOUN issue-301 85 15 , , PUNCT issue-301 85 16 which which PRON issue-301 85 17 go go VERB issue-301 85 18 exclusively exclusively ADV issue-301 85 19 to to ADP issue-301 85 20 local local ADJ issue-301 85 21 budgets budget NOUN issue-301 85 22 but but CCONJ issue-301 85 23 also also ADV issue-301 85 24 redistributed redistribute VERB issue-301 85 25 nationwide nationwide ADJ issue-301 85 26 mandatory mandatory ADJ issue-301 85 27 payments payment NOUN issue-301 85 28 . . PUNCT issue-301 86 1 thus thus ADV issue-301 86 2 , , PUNCT issue-301 86 3 the the DET issue-301 86 4 filling filling NOUN issue-301 86 5 of of ADP issue-301 86 6 the the DET issue-301 86 7 state state NOUN issue-301 86 8 treasury treasury NOUN issue-301 86 9 and and CCONJ issue-301 86 10 budgets budget NOUN issue-301 86 11 of of ADP issue-301 86 12 urban urban ADJ issue-301 86 13 significance significance NOUN issue-301 86 14 is be AUX issue-301 86 15 carried carry VERB issue-301 86 16 out out ADP issue-301 86 17 in in ADP issue-301 86 18 a a DET issue-301 86 19 percentage percentage NOUN issue-301 86 20 ratio ratio NOUN issue-301 86 21 . . PUNCT issue-301 87 1 for for ADP issue-301 87 2 example example NOUN issue-301 87 3 , , PUNCT issue-301 87 4 according accord VERB issue-301 87 5 to to ADP issue-301 87 6 the the DET issue-301 87 7 budget budget NOUN issue-301 87 8 code code NOUN issue-301 87 9 of of ADP issue-301 87 10 ukraine ukraine NOUN issue-301 87 11 , , PUNCT issue-301 87 12 60 60 NUM issue-301 87 13 percent percent NOUN issue-301 87 14 of of ADP issue-301 87 15 the the DET issue-301 87 16 personal personal ADJ issue-301 87 17 income income NOUN issue-301 87 18 tax tax NOUN issue-301 87 19 is be AUX issue-301 87 20 attributed attribute VERB issue-301 87 21 to to ADP issue-301 87 22 territorial territorial ADJ issue-301 87 23 revenues revenue NOUN issue-301 87 24 ; ; PUNCT issue-301 87 25 10 10 NUM issue-301 87 26 percent percent NOUN issue-301 87 27 of of ADP issue-301 87 28 corporate corporate ADJ issue-301 87 29 income income NOUN issue-301 87 30 tax tax NOUN issue-301 87 31 , , PUNCT issue-301 87 32 etc etc X issue-301 87 33 . . X issue-301 87 34 ( ( PUNCT issue-301 87 35 byudzhetnyy byudzhetnyy NOUN issue-301 87 36 kodeks kodek VERB issue-301 87 37 ukrayiny ukrayiny ADJ issue-301 87 38 ) ) PUNCT issue-301 87 39 . . PUNCT issue-301 88 1 baltic baltic PROPN issue-301 88 2 journal journal PROPN issue-301 88 3 of of ADP issue-301 88 4 economic economic ADJ issue-301 88 5 studies study NOUN issue-301 88 6 314 314 NUM issue-301 88 7 vol vol NOUN issue-301 88 8 . . PUNCT issue-301 89 1 3 3 NUM issue-301 89 2 , , PUNCT issue-301 89 3 no no INTJ issue-301 89 4 . . NOUN issue-301 89 5 5 5 NUM issue-301 89 6 , , PUNCT issue-301 89 7 2017 2017 NUM issue-301 89 8 in in ADP issue-301 89 9 general general ADJ issue-301 89 10 , , PUNCT issue-301 89 11 according accord VERB issue-301 89 12 to to ADP issue-301 89 13 daudova daudova PROPN issue-301 89 14 h.v h.v PROPN issue-301 89 15 . . PROPN issue-301 89 16 introduction introduction NOUN issue-301 89 17 of of ADP issue-301 89 18 budget budget NOUN issue-301 89 19 decentralization decentralization NOUN issue-301 89 20 has have AUX issue-301 89 21 fundamentally fundamentally ADV issue-301 89 22 changed change VERB issue-301 89 23 the the DET issue-301 89 24 quality quality NOUN issue-301 89 25 of of ADP issue-301 89 26 financial financial ADJ issue-301 89 27 support support NOUN issue-301 89 28 of of ADP issue-301 89 29 local local ADJ issue-301 89 30 budgets budget NOUN issue-301 89 31 . . PUNCT issue-301 90 1 changes change NOUN issue-301 90 2 to to ADP issue-301 90 3 the the DET issue-301 90 4 budget budget NOUN issue-301 90 5 and and CCONJ issue-301 90 6 tax tax NOUN issue-301 90 7 legislation legislation NOUN issue-301 90 8 have have AUX issue-301 90 9 defined define VERB issue-301 90 10 new new ADJ issue-301 90 11 approaches approach NOUN issue-301 90 12 to to ADP issue-301 90 13 the the DET issue-301 90 14 formation formation NOUN issue-301 90 15 of of ADP issue-301 90 16 the the DET issue-301 90 17 revenue revenue NOUN issue-301 90 18 side side NOUN issue-301 90 19 of of ADP issue-301 90 20 local local ADJ issue-301 90 21 budgets budget NOUN issue-301 90 22 , , PUNCT issue-301 90 23 which which PRON issue-301 90 24 has have AUX issue-301 90 25 resulted result VERB issue-301 90 26 in in ADP issue-301 90 27 the the DET issue-301 90 28 increase increase NOUN issue-301 90 29 of of ADP issue-301 90 30 the the DET issue-301 90 31 own own ADJ issue-301 90 32 resources resource NOUN issue-301 90 33 of of ADP issue-301 90 34 the the DET issue-301 90 35 territorial territorial ADJ issue-301 90 36 communities community NOUN issue-301 90 37 . . PUNCT issue-301 91 1 the the DET issue-301 91 2 growth growth NOUN issue-301 91 3 of of ADP issue-301 91 4 financial financial ADJ issue-301 91 5 resources resource NOUN issue-301 91 6 is be AUX issue-301 91 7 connected connect VERB issue-301 91 8 with with ADP issue-301 91 9 the the PRON issue-301 91 10 : : PUNCT issue-301 91 11 with with ADP issue-301 91 12 the the DET issue-301 91 13 introduction introduction NOUN issue-301 91 14 of of ADP issue-301 91 15 new new ADJ issue-301 91 16 taxes taxis NOUN issue-301 91 17 and and CCONJ issue-301 91 18 fees fee NOUN issue-301 91 19 charged charge VERB issue-301 91 20 to to ADP issue-301 91 21 local local ADJ issue-301 91 22 budgets budget NOUN issue-301 91 23 ; ; PUNCT issue-301 91 24 with with ADP issue-301 91 25 the the DET issue-301 91 26 redistribution redistribution NOUN issue-301 91 27 of of ADP issue-301 91 28 revenues revenue NOUN issue-301 91 29 from from ADP issue-301 91 30 state state NOUN issue-301 91 31 and and CCONJ issue-301 91 32 local local ADJ issue-301 91 33 budgets budget NOUN issue-301 91 34 ( ( PUNCT issue-301 91 35 the the DET issue-301 91 36 state state NOUN issue-301 91 37 fee fee NOUN issue-301 91 38 for for ADP issue-301 91 39 the the DET issue-301 91 40 issuance issuance NOUN issue-301 91 41 of of ADP issue-301 91 42 passports passport NOUN issue-301 91 43 and and CCONJ issue-301 91 44 fees fee NOUN issue-301 91 45 for for ADP issue-301 91 46 the the DET issue-301 91 47 provision provision NOUN issue-301 91 48 of of ADP issue-301 91 49 other other ADJ issue-301 91 50 administrative administrative ADJ issue-301 91 51 services service NOUN issue-301 91 52 ) ) PUNCT issue-301 91 53 ; ; PUNCT issue-301 91 54 with with ADP issue-301 91 55 the the DET issue-301 91 56 optimization optimization NOUN issue-301 91 57 of of ADP issue-301 91 58 the the DET issue-301 91 59 system system NOUN issue-301 91 60 of of ADP issue-301 91 61 intergovernmental intergovernmental ADJ issue-301 91 62 transfers transfer NOUN issue-301 91 63 ( ( PUNCT issue-301 91 64 daudova daudova PROPN issue-301 91 65 , , PUNCT issue-301 91 66 2015 2015 NUM issue-301 91 67 ) ) PUNCT issue-301 91 68 . . PUNCT issue-301 92 1 besides besides SCONJ issue-301 92 2 , , PUNCT issue-301 92 3 according accord VERB issue-301 92 4 to to ADP issue-301 92 5 the the DET issue-301 92 6 analysis analysis NOUN issue-301 92 7 of of ADP issue-301 92 8 the the DET issue-301 92 9 centre centre NOUN issue-301 92 10 for for ADP issue-301 92 11 the the DET issue-301 92 12 preparation preparation NOUN issue-301 92 13 of of ADP issue-301 92 14 reforms reform NOUN issue-301 92 15 , , PUNCT issue-301 92 16 tax tax NOUN issue-301 92 17 decentralization decentralization NOUN issue-301 92 18 can can AUX issue-301 92 19 also also ADV issue-301 92 20 be be AUX issue-301 92 21 characterized characterize VERB issue-301 92 22 by by ADP issue-301 92 23 a a DET issue-301 92 24 number number NOUN issue-301 92 25 of of ADP issue-301 92 26 other other ADJ issue-301 92 27 features feature NOUN issue-301 92 28 . . PUNCT issue-301 93 1 of of ADP issue-301 93 2 course course NOUN issue-301 93 3 , , PUNCT issue-301 93 4 the the DET issue-301 93 5 most most ADV issue-301 93 6 positive positive ADJ issue-301 93 7 of of ADP issue-301 93 8 them they PRON issue-301 93 9 is be AUX issue-301 93 10 the the DET issue-301 93 11 acquisition acquisition NOUN issue-301 93 12 of of ADP issue-301 93 13 the the DET issue-301 93 14 financial financial ADJ issue-301 93 15 independence independence NOUN issue-301 93 16 by by ADP issue-301 93 17 the the DET issue-301 93 18 local local ADJ issue-301 93 19 budgets budget NOUN issue-301 93 20 . . PUNCT issue-301 94 1 therefore therefore ADV issue-301 94 2 , , PUNCT issue-301 94 3 cities city NOUN issue-301 94 4 , , PUNCT issue-301 94 5 big big ADJ issue-301 94 6 and and CCONJ issue-301 94 7 small small ADJ issue-301 94 8 villages village NOUN issue-301 94 9 can can AUX issue-301 94 10 plan plan VERB issue-301 94 11 their their PRON issue-301 94 12 development development NOUN issue-301 94 13 under under ADP issue-301 94 14 any any DET issue-301 94 15 conditions condition NOUN issue-301 94 16 , , PUNCT issue-301 94 17 having having AUX issue-301 94 18 already already ADV issue-301 94 19 got get VERB issue-301 94 20 their their PRON issue-301 94 21 own own ADJ issue-301 94 22 funds fund NOUN issue-301 94 23 for for ADP issue-301 94 24 this this PRON issue-301 94 25 . . PUNCT issue-301 95 1 under under ADP issue-301 95 2 such such ADJ issue-301 95 3 conditions condition NOUN issue-301 95 4 , , PUNCT issue-301 95 5 a a DET issue-301 95 6 part part NOUN issue-301 95 7 of of ADP issue-301 95 8 the the DET issue-301 95 9 funds fund NOUN issue-301 95 10 coming come VERB issue-301 95 11 to to ADP issue-301 95 12 local local ADJ issue-301 95 13 budgets budget NOUN issue-301 95 14 in in ADP issue-301 95 15 the the DET issue-301 95 16 form form NOUN issue-301 95 17 of of ADP issue-301 95 18 subventions subvention NOUN issue-301 95 19 and and CCONJ issue-301 95 20 subsidies subsidy NOUN issue-301 95 21 is be AUX issue-301 95 22 not not PART issue-301 95 23 so so ADV issue-301 95 24 urgent urgent ADJ issue-301 95 25 because because SCONJ issue-301 95 26 there there PRON issue-301 95 27 is be VERB issue-301 95 28 already already ADV issue-301 95 29 a a DET issue-301 95 30 “ " PUNCT issue-301 95 31 financial financial ADJ issue-301 95 32 pillow pillow NOUN issue-301 95 33 ” " PUNCT issue-301 95 34 . . PUNCT issue-301 96 1 another another DET issue-301 96 2 positive positive ADJ issue-301 96 3 factor factor NOUN issue-301 96 4 is be AUX issue-301 96 5 the the DET issue-301 96 6 fact fact NOUN issue-301 96 7 that that SCONJ issue-301 96 8 local local ADJ issue-301 96 9 authorities authority NOUN issue-301 96 10 , , PUNCT issue-301 96 11 in in ADP issue-301 96 12 a a DET issue-301 96 13 context context NOUN issue-301 96 14 of of ADP issue-301 96 15 tax tax NOUN issue-301 96 16 decentralization decentralization NOUN issue-301 96 17 , , PUNCT issue-301 96 18 can can AUX issue-301 96 19 , , PUNCT issue-301 96 20 through through ADP issue-301 96 21 a a DET issue-301 96 22 simplified simplified ADJ issue-301 96 23 procedure procedure NOUN issue-301 96 24 , , PUNCT issue-301 96 25 provide provide VERB issue-301 96 26 local local ADJ issue-301 96 27 guarantees guarantee NOUN issue-301 96 28 and and CCONJ issue-301 96 29 borrowings borrowing NOUN issue-301 96 30 from from ADP issue-301 96 31 international international ADJ issue-301 96 32 financial financial ADJ issue-301 96 33 institutions institution NOUN issue-301 96 34 ( ( PUNCT issue-301 96 35 herus herus NOUN issue-301 96 36 ) ) PUNCT issue-301 96 37 . . PUNCT issue-301 97 1 it it PRON issue-301 97 2 should should AUX issue-301 97 3 be be AUX issue-301 97 4 noted note VERB issue-301 97 5 that that SCONJ issue-301 97 6 the the DET issue-301 97 7 introduction introduction NOUN issue-301 97 8 of of ADP issue-301 97 9 tax tax NOUN issue-301 97 10 decentralization decentralization NOUN issue-301 97 11 undoubtedly undoubtedly ADV issue-301 97 12 affects affect VERB issue-301 97 13 the the DET issue-301 97 14 mechanism mechanism NOUN issue-301 97 15 of of ADP issue-301 97 16 tax tax NOUN issue-301 97 17 administration administration NOUN issue-301 97 18 . . PUNCT issue-301 98 1 in in ADP issue-301 98 2 accordance accordance NOUN issue-301 98 3 with with ADP issue-301 98 4 the the DET issue-301 98 5 provisions provision NOUN issue-301 98 6 of of ADP issue-301 98 7 the the DET issue-301 98 8 tax tax NOUN issue-301 98 9 code code NOUN issue-301 98 10 of of ADP issue-301 98 11 ukraine ukraine NOUN issue-301 98 12 , , PUNCT issue-301 98 13 this this DET issue-301 98 14 mechanism mechanism NOUN issue-301 98 15 is be AUX issue-301 98 16 implemented implement VERB issue-301 98 17 by by ADP issue-301 98 18 the the DET issue-301 98 19 corresponding corresponding ADJ issue-301 98 20 executive executive ADJ issue-301 98 21 body body NOUN issue-301 98 22 . . PUNCT issue-301 99 1 so so ADV issue-301 99 2 , , PUNCT issue-301 99 3 such such ADJ issue-301 99 4 body body NOUN issue-301 99 5 for for ADP issue-301 99 6 today today NOUN issue-301 99 7 is be AUX issue-301 99 8 the the DET issue-301 99 9 state state NOUN issue-301 99 10 fiscal fiscal ADJ issue-301 99 11 service service NOUN issue-301 99 12 of of ADP issue-301 99 13 ukraine ukraine NOUN issue-301 99 14 . . PUNCT issue-301 100 1 its its PRON issue-301 100 2 activities activity NOUN issue-301 100 3 are be AUX issue-301 100 4 directed direct VERB issue-301 100 5 and and CCONJ issue-301 100 6 coordinated coordinate VERB issue-301 100 7 by by ADP issue-301 100 8 the the DET issue-301 100 9 cabinet cabinet NOUN issue-301 100 10 of of ADP issue-301 100 11 ministers minister NOUN issue-301 100 12 of of ADP issue-301 100 13 ukraine ukraine NOUN issue-301 100 14 through through ADP issue-301 100 15 the the DET issue-301 100 16 minister minister PROPN issue-301 100 17 of of ADP issue-301 100 18 finance finance NOUN issue-301 100 19 , , PUNCT issue-301 100 20 which which PRON issue-301 100 21 implements implement VERB issue-301 100 22 state state NOUN issue-301 100 23 tax tax NOUN issue-301 100 24 policy policy NOUN issue-301 100 25 , , PUNCT issue-301 100 26 state state NOUN issue-301 100 27 policy policy NOUN issue-301 100 28 in in ADP issue-301 100 29 the the DET issue-301 100 30 field field NOUN issue-301 100 31 of of ADP issue-301 100 32 state state NOUN issue-301 100 33 customs custom NOUN issue-301 100 34 , , PUNCT issue-301 100 35 state state NOUN issue-301 100 36 policy policy NOUN issue-301 100 37 on on ADP issue-301 100 38 administering administer VERB issue-301 100 39 a a DET issue-301 100 40 single single ADJ issue-301 100 41 contribution contribution NOUN issue-301 100 42 to to ADP issue-301 100 43 compulsory compulsory ADJ issue-301 100 44 state state NOUN issue-301 100 45 social social ADJ issue-301 100 46 insurance insurance NOUN issue-301 100 47 , , PUNCT issue-301 100 48 state state NOUN issue-301 100 49 policy policy NOUN issue-301 100 50 in in ADP issue-301 100 51 the the DET issue-301 100 52 field field NOUN issue-301 100 53 of of ADP issue-301 100 54 fighting fight VERB issue-301 100 55 offenses offense NOUN issue-301 100 56 during during ADP issue-301 100 57 application application NOUN issue-301 100 58 tax tax NOUN issue-301 100 59 , , PUNCT issue-301 100 60 customs custom NOUN issue-301 100 61 legislation legislation NOUN issue-301 100 62 , , PUNCT issue-301 100 63 as as ADV issue-301 100 64 well well ADV issue-301 100 65 as as ADP issue-301 100 66 legislation legislation NOUN issue-301 100 67 on on ADP issue-301 100 68 payment payment NOUN issue-301 100 69 of of ADP issue-301 100 70 single single ADJ issue-301 100 71 payment payment NOUN issue-301 100 72 ( ( PUNCT issue-301 100 73 pro pro X issue-301 100 74 derzhavnu derzhavnu PROPN issue-301 100 75 fiskalnu fiskalnu PROPN issue-301 100 76 sluzhbu sluzhbu PROPN issue-301 100 77 ) ) PUNCT issue-301 100 78 . . PUNCT issue-301 101 1 the the DET issue-301 101 2 influence influence NOUN issue-301 101 3 of of ADP issue-301 101 4 tax tax NOUN issue-301 101 5 decentralization decentralization NOUN issue-301 101 6 on on ADP issue-301 101 7 the the DET issue-301 101 8 administration administration NOUN issue-301 101 9 mechanism mechanism NOUN issue-301 101 10 , , PUNCT issue-301 101 11 of of ADP issue-301 101 12 course course NOUN issue-301 101 13 , , PUNCT issue-301 101 14 in in ADP issue-301 101 15 no no DET issue-301 101 16 way way NOUN issue-301 101 17 left leave VERB issue-301 101 18 a a DET issue-301 101 19 reflection reflection NOUN issue-301 101 20 on on ADP issue-301 101 21 the the DET issue-301 101 22 system system NOUN issue-301 101 23 organization organization NOUN issue-301 101 24 of of ADP issue-301 101 25 the the DET issue-301 101 26 tax tax NOUN issue-301 101 27 authorities authority NOUN issue-301 101 28 , , PUNCT issue-301 101 29 which which PRON issue-301 101 30 represent represent VERB issue-301 101 31 a a DET issue-301 101 32 hierarchical hierarchical ADJ issue-301 101 33 structure structure NOUN issue-301 101 34 . . PUNCT issue-301 102 1 however however ADV issue-301 102 2 , , PUNCT issue-301 102 3 with with ADP issue-301 102 4 the the DET issue-301 102 5 expansion expansion NOUN issue-301 102 6 of of ADP issue-301 102 7 financial financial ADJ issue-301 102 8 and and CCONJ issue-301 102 9 budgetary budgetary ADJ issue-301 102 10 autonomy autonomy NOUN issue-301 102 11 of of ADP issue-301 102 12 local local ADJ issue-301 102 13 self self NOUN issue-301 102 14 - - PUNCT issue-301 102 15 government government NOUN issue-301 102 16 , , PUNCT issue-301 102 17 there there PRON issue-301 102 18 appeared appear VERB issue-301 102 19 an an DET issue-301 102 20 urgent urgent ADJ issue-301 102 21 issue issue NOUN issue-301 102 22 of of ADP issue-301 102 23 assessing assess VERB issue-301 102 24 the the DET issue-301 102 25 effectiveness effectiveness NOUN issue-301 102 26 of of ADP issue-301 102 27 administering administer VERB issue-301 102 28 compulsory compulsory ADJ issue-301 102 29 payments payment NOUN issue-301 102 30 and and CCONJ issue-301 102 31 fees fee NOUN issue-301 102 32 . . PUNCT issue-301 103 1 the the DET issue-301 103 2 concept concept NOUN issue-301 103 3 “ " PUNCT issue-301 103 4 efficiency efficiency NOUN issue-301 103 5 ” " PUNCT issue-301 103 6 in in ADP issue-301 103 7 this this DET issue-301 103 8 case case NOUN issue-301 103 9 should should AUX issue-301 103 10 be be AUX issue-301 103 11 defined define VERB issue-301 103 12 as as ADP issue-301 103 13 the the DET issue-301 103 14 ratio ratio NOUN issue-301 103 15 of of ADP issue-301 103 16 the the DET issue-301 103 17 received receive VERB issue-301 103 18 result result NOUN issue-301 103 19 and and CCONJ issue-301 103 20 the the DET issue-301 103 21 expenditures expenditure NOUN issue-301 103 22 that that PRON issue-301 103 23 were be AUX issue-301 103 24 used use VERB issue-301 103 25 to to PART issue-301 103 26 achieve achieve VERB issue-301 103 27 it it PRON issue-301 103 28 ( ( PUNCT issue-301 103 29 litvinova litvinova PROPN issue-301 103 30 , , PUNCT issue-301 103 31 2014 2014 NUM issue-301 103 32 ) ) PUNCT issue-301 103 33 . . PUNCT issue-301 104 1 in in ADP issue-301 104 2 our our PRON issue-301 104 3 opinion opinion NOUN issue-301 104 4 , , PUNCT issue-301 104 5 in in ADP issue-301 104 6 the the DET issue-301 104 7 context context NOUN issue-301 104 8 of of ADP issue-301 104 9 the the DET issue-301 104 10 administration administration NOUN issue-301 104 11 of of ADP issue-301 104 12 local local ADJ issue-301 104 13 taxes taxis NOUN issue-301 104 14 , , PUNCT issue-301 104 15 effectiveness effectiveness NOUN issue-301 104 16 demonstrates demonstrate VERB issue-301 104 17 the the DET issue-301 104 18 significance significance NOUN issue-301 104 19 and and CCONJ issue-301 104 20 efficiency efficiency NOUN issue-301 104 21 of of ADP issue-301 104 22 tax tax NOUN issue-301 104 23 decentralization decentralization NOUN issue-301 104 24 , , PUNCT issue-301 104 25 as as ADV issue-301 104 26 well well ADV issue-301 104 27 as as ADP issue-301 104 28 the the DET issue-301 104 29 feasibility feasibility NOUN issue-301 104 30 of of ADP issue-301 104 31 implementing implement VERB issue-301 104 32 certain certain ADJ issue-301 104 33 normative normative ADJ issue-301 104 34 or or CCONJ issue-301 104 35 practical practical ADJ issue-301 104 36 actions action NOUN issue-301 104 37 whose whose DET issue-301 104 38 purpose purpose NOUN issue-301 104 39 is be AUX issue-301 104 40 to to PART issue-301 104 41 fill fill VERB issue-301 104 42 the the DET issue-301 104 43 local local ADJ issue-301 104 44 treasury treasury NOUN issue-301 104 45 . . PUNCT issue-301 105 1 viktorchuk viktorchuk PROPN issue-301 105 2 m.v m.v PROPN issue-301 105 3 . . PROPN issue-301 105 4 also also ADV issue-301 105 5 expresses express VERB issue-301 105 6 the the DET issue-301 105 7 following follow VERB issue-301 105 8 opinion opinion NOUN issue-301 105 9 in in ADP issue-301 105 10 his his PRON issue-301 105 11 dissertation dissertation NOUN issue-301 105 12 research research NOUN issue-301 105 13 . . PUNCT issue-301 106 1 the the DET issue-301 106 2 latter latter ADJ issue-301 106 3 outlines outline VERB issue-301 106 4 the the DET issue-301 106 5 criteria criterion NOUN issue-301 106 6 for for ADP issue-301 106 7 determining determine VERB issue-301 106 8 the the DET issue-301 106 9 effectiveness effectiveness NOUN issue-301 106 10 of of ADP issue-301 106 11 administering administer VERB issue-301 106 12 local local ADJ issue-301 106 13 taxes taxis NOUN issue-301 106 14 and and CCONJ issue-301 106 15 fees fee NOUN issue-301 106 16 , , PUNCT issue-301 106 17 which which PRON issue-301 106 18 include include VERB issue-301 106 19 : : PUNCT issue-301 106 20 indicator indicator NOUN issue-301 106 21 of of ADP issue-301 106 22 the the DET issue-301 106 23 appeal appeal NOUN issue-301 106 24 of of ADP issue-301 106 25 the the DET issue-301 106 26 effectiveness effectiveness NOUN issue-301 106 27 of of ADP issue-301 106 28 administering administer VERB issue-301 106 29 local local ADJ issue-301 106 30 taxes taxis NOUN issue-301 106 31 and and CCONJ issue-301 106 32 fee fee NOUN issue-301 106 33 ; ; PUNCT issue-301 106 34 the the DET issue-301 106 35 level level NOUN issue-301 106 36 of of ADP issue-301 106 37 achievement achievement NOUN issue-301 106 38 of of ADP issue-301 106 39 goals goal NOUN issue-301 106 40 and and CCONJ issue-301 106 41 fulfilment fulfilment NOUN issue-301 106 42 of of ADP issue-301 106 43 tasks task NOUN issue-301 106 44 of of ADP issue-301 106 45 tax tax NOUN issue-301 106 46 decentralization decentralization NOUN issue-301 106 47 ; ; PUNCT issue-301 106 48 the the DET issue-301 106 49 level level NOUN issue-301 106 50 of of ADP issue-301 106 51 collection collection NOUN issue-301 106 52 of of ADP issue-301 106 53 local local ADJ issue-301 106 54 taxes taxis NOUN issue-301 106 55 and and CCONJ issue-301 106 56 fees fee NOUN issue-301 106 57 ; ; PUNCT issue-301 106 58 the the DET issue-301 106 59 level level NOUN issue-301 106 60 of of ADP issue-301 106 61 adaptation adaptation NOUN issue-301 106 62 of of ADP issue-301 106 63 the the DET issue-301 106 64 system system NOUN issue-301 106 65 of of ADP issue-301 106 66 taxation taxation NOUN issue-301 106 67 of of ADP issue-301 106 68 local local ADJ issue-301 106 69 taxes taxis NOUN issue-301 106 70 and and CCONJ issue-301 106 71 charges charge NOUN issue-301 106 72 for for ADP issue-301 106 73 changes change NOUN issue-301 106 74 in in ADP issue-301 106 75 the the DET issue-301 106 76 environment environment NOUN issue-301 106 77 ( ( PUNCT issue-301 106 78 particularly particularly ADV issue-301 106 79 , , PUNCT issue-301 106 80 to to ADP issue-301 106 81 changes change NOUN issue-301 106 82 in in ADP issue-301 106 83 legislation legislation NOUN issue-301 106 84 ) ) PUNCT issue-301 106 85 ; ; PUNCT issue-301 106 86 the the DET issue-301 106 87 ratio ratio NOUN issue-301 106 88 of of ADP issue-301 106 89 the the DET issue-301 106 90 number number NOUN issue-301 106 91 of of ADP issue-301 106 92 monetary monetary ADJ issue-301 106 93 claims claim NOUN issue-301 106 94 in in ADP issue-301 106 95 disputes dispute NOUN issue-301 106 96 between between ADP issue-301 106 97 tax tax NOUN issue-301 106 98 authorities authority NOUN issue-301 106 99 and and CCONJ issue-301 106 100 taxpayers taxpayer NOUN issue-301 106 101 , , PUNCT issue-301 106 102 which which PRON issue-301 106 103 are be AUX issue-301 106 104 considered consider VERB issue-301 106 105 by by ADP issue-301 106 106 the the DET issue-301 106 107 courts court NOUN issue-301 106 108 in in ADP issue-301 106 109 favour favour NOUN issue-301 106 110 of of ADP issue-301 106 111 tax tax NOUN issue-301 106 112 authorities authority NOUN issue-301 106 113 ; ; PUNCT issue-301 106 114 decrease decrease NOUN issue-301 106 115 in in ADP issue-301 106 116 debt debt NOUN issue-301 106 117 on on ADP issue-301 106 118 taxes taxis NOUN issue-301 106 119 ; ; PUNCT issue-301 106 120 increase increase VERB issue-301 106 121 in in ADP issue-301 106 122 a a DET issue-301 106 123 share share NOUN issue-301 106 124 of of ADP issue-301 106 125 payers payer NOUN issue-301 106 126 who who PRON issue-301 106 127 appraise appraise VERB issue-301 106 128 work work NOUN issue-301 106 129 of of ADP issue-301 106 130 tax tax NOUN issue-301 106 131 bodies body NOUN issue-301 106 132 positively positively ADV issue-301 106 133 according accord VERB issue-301 106 134 to to ADP issue-301 106 135 sociological sociological ADJ issue-301 106 136 researches research NOUN issue-301 106 137 ; ; PUNCT issue-301 106 138 increase increase VERB issue-301 106 139 in in ADP issue-301 106 140 a a DET issue-301 106 141 share share NOUN issue-301 106 142 of of ADP issue-301 106 143 the the DET issue-301 106 144 payers payer NOUN issue-301 106 145 , , PUNCT issue-301 106 146 who who PRON issue-301 106 147 have have VERB issue-301 106 148 a a DET issue-301 106 149 possibility possibility NOUN issue-301 106 150 of of ADP issue-301 106 151 access access NOUN issue-301 106 152 with with ADP issue-301 106 153 the the DET issue-301 106 154 help help NOUN issue-301 106 155 of of ADP issue-301 106 156 communication communication NOUN issue-301 106 157 channels channel NOUN issue-301 106 158 and and CCONJ issue-301 106 159 the the DET issue-301 106 160 internet internet NOUN issue-301 106 161 to to ADP issue-301 106 162 the the DET issue-301 106 163 personified personified ADJ issue-301 106 164 information information NOUN issue-301 106 165 about about ADP issue-301 106 166 the the DET issue-301 106 167 condition condition NOUN issue-301 106 168 of of ADP issue-301 106 169 calculations calculation NOUN issue-301 106 170 with with ADP issue-301 106 171 the the DET issue-301 106 172 budget budget NOUN issue-301 106 173 , , PUNCT issue-301 106 174 etc etc X issue-301 106 175 . . X issue-301 106 176 ( ( PUNCT issue-301 106 177 viktorchuk viktorchuk ADJ issue-301 106 178 , , PUNCT issue-301 106 179 2016 2016 NUM issue-301 106 180 ) ) PUNCT issue-301 106 181 . . PUNCT issue-301 107 1 besides besides SCONJ issue-301 107 2 , , PUNCT issue-301 107 3 in in ADP issue-301 107 4 our our PRON issue-301 107 5 opinion opinion NOUN issue-301 107 6 , , PUNCT issue-301 107 7 an an DET issue-301 107 8 effective effective ADJ issue-301 107 9 factor factor NOUN issue-301 107 10 in in ADP issue-301 107 11 ensuring ensure VERB issue-301 107 12 the the DET issue-301 107 13 effective effective ADJ issue-301 107 14 implementation implementation NOUN issue-301 107 15 of of ADP issue-301 107 16 the the DET issue-301 107 17 tax tax NOUN issue-301 107 18 administration administration NOUN issue-301 107 19 mechanism mechanism NOUN issue-301 107 20 under under ADP issue-301 107 21 the the DET issue-301 107 22 conditions condition NOUN issue-301 107 23 of of ADP issue-301 107 24 tax tax NOUN issue-301 107 25 decentralization decentralization NOUN issue-301 107 26 at at ADP issue-301 107 27 the the DET issue-301 107 28 local local ADJ issue-301 107 29 level level NOUN issue-301 107 30 is be AUX issue-301 107 31 the the DET issue-301 107 32 competent competent ADJ issue-301 107 33 system system NOUN issue-301 107 34 of of ADP issue-301 107 35 informing inform VERB issue-301 107 36 the the DET issue-301 107 37 population population NOUN issue-301 107 38 of of ADP issue-301 107 39 the the DET issue-301 107 40 corresponding corresponding ADJ issue-301 107 41 territory territory NOUN issue-301 107 42 . . PUNCT issue-301 108 1 today today NOUN issue-301 108 2 ’s ’s PART issue-301 108 3 lack lack NOUN issue-301 108 4 of of ADP issue-301 108 5 knowledge knowledge NOUN issue-301 108 6 about about ADP issue-301 108 7 the the DET issue-301 108 8 content content NOUN issue-301 108 9 of of ADP issue-301 108 10 legal legal ADJ issue-301 108 11 phenomena phenomenon NOUN issue-301 108 12 that that PRON issue-301 108 13 exist exist VERB issue-301 108 14 in in ADP issue-301 108 15 our our PRON issue-301 108 16 state state NOUN issue-301 108 17 and and CCONJ issue-301 108 18 peculiarities peculiarity NOUN issue-301 108 19 of of ADP issue-301 108 20 their their PRON issue-301 108 21 functioning functioning NOUN issue-301 108 22 is be AUX issue-301 108 23 a a DET issue-301 108 24 major major ADJ issue-301 108 25 problem problem NOUN issue-301 108 26 for for ADP issue-301 108 27 ukrainian ukrainian ADJ issue-301 108 28 society society NOUN issue-301 108 29 . . PUNCT issue-301 109 1 this this DET issue-301 109 2 negative negative ADJ issue-301 109 3 factor factor NOUN issue-301 109 4 also also ADV issue-301 109 5 has have VERB issue-301 109 6 its its PRON issue-301 109 7 manifestation manifestation NOUN issue-301 109 8 in in ADP issue-301 109 9 the the DET issue-301 109 10 field field NOUN issue-301 109 11 of of ADP issue-301 109 12 taxation taxation NOUN issue-301 109 13 . . PUNCT issue-301 110 1 lack lack NOUN issue-301 110 2 of of ADP issue-301 110 3 proper proper ADJ issue-301 110 4 awareness awareness NOUN issue-301 110 5 leads lead VERB issue-301 110 6 to to ADP issue-301 110 7 the the DET issue-301 110 8 wrong wrong ADJ issue-301 110 9 perception perception NOUN issue-301 110 10 of of ADP issue-301 110 11 legal legal ADJ issue-301 110 12 reality reality NOUN issue-301 110 13 by by ADP issue-301 110 14 citizens citizen NOUN issue-301 110 15 and and CCONJ issue-301 110 16 , , PUNCT issue-301 110 17 as as ADP issue-301 110 18 a a DET issue-301 110 19 consequence consequence NOUN issue-301 110 20 , , PUNCT issue-301 110 21 it it PRON issue-301 110 22 leads lead VERB issue-301 110 23 to to ADP issue-301 110 24 the the DET issue-301 110 25 commission commission NOUN issue-301 110 26 of of ADP issue-301 110 27 offenses offense NOUN issue-301 110 28 . . PUNCT issue-301 111 1 increase increase VERB issue-301 111 2 in in ADP issue-301 111 3 level level NOUN issue-301 111 4 of of ADP issue-301 111 5 informing inform VERB issue-301 111 6 local local ADJ issue-301 111 7 population population NOUN issue-301 111 8 by by ADP issue-301 111 9 tax tax NOUN issue-301 111 10 authorities authority NOUN issue-301 111 11 will will AUX issue-301 111 12 become become VERB issue-301 111 13 a a DET issue-301 111 14 functional functional ADJ issue-301 111 15 preventive preventive ADJ issue-301 111 16 factor factor NOUN issue-301 111 17 , , PUNCT issue-301 111 18 which which PRON issue-301 111 19 will will AUX issue-301 111 20 increase increase VERB issue-301 111 21 the the DET issue-301 111 22 efficiency efficiency NOUN issue-301 111 23 of of ADP issue-301 111 24 administration administration NOUN issue-301 111 25 of of ADP issue-301 111 26 taxes taxis NOUN issue-301 111 27 and and CCONJ issue-301 111 28 fees fee NOUN issue-301 111 29 on on ADP issue-301 111 30 places place NOUN issue-301 111 31 in in ADP issue-301 111 32 the the DET issue-301 111 33 conditions condition NOUN issue-301 111 34 of of ADP issue-301 111 35 decentralization decentralization NOUN issue-301 111 36 . . PUNCT issue-301 112 1 so so ADV issue-301 112 2 , , PUNCT issue-301 112 3 having have VERB issue-301 112 4 analysed analyse VERB issue-301 112 5 features feature NOUN issue-301 112 6 of of ADP issue-301 112 7 the the DET issue-301 112 8 taxation taxation NOUN issue-301 112 9 at at ADP issue-301 112 10 the the DET issue-301 112 11 local local ADJ issue-301 112 12 level level NOUN issue-301 112 13 , , PUNCT issue-301 112 14 we we PRON issue-301 112 15 have have AUX issue-301 112 16 defined define VERB issue-301 112 17 that that SCONJ issue-301 112 18 the the DET issue-301 112 19 presented present VERB issue-301 112 20 mechanism mechanism NOUN issue-301 112 21 has have VERB issue-301 112 22 ways way NOUN issue-301 112 23 of of ADP issue-301 112 24 improvement improvement NOUN issue-301 112 25 in in ADP issue-301 112 26 the the DET issue-301 112 27 conditions condition NOUN issue-301 112 28 of of ADP issue-301 112 29 tax tax NOUN issue-301 112 30 decentralization decentralization NOUN issue-301 112 31 because because SCONJ issue-301 112 32 tax tax NOUN issue-301 112 33 decentralization decentralization NOUN issue-301 112 34 is be AUX issue-301 112 35 at at ADP issue-301 112 36 a a DET issue-301 112 37 development development NOUN issue-301 112 38 stage stage NOUN issue-301 112 39 today today NOUN issue-301 112 40 . . PUNCT issue-301 113 1 considering consider VERB issue-301 113 2 this this DET issue-301 113 3 fact fact NOUN issue-301 113 4 , , PUNCT issue-301 113 5 it it PRON issue-301 113 6 is be AUX issue-301 113 7 necessary necessary ADJ issue-301 113 8 to to PART issue-301 113 9 analyse analyse VERB issue-301 113 10 the the DET issue-301 113 11 foreign foreign ADJ issue-301 113 12 provision provision NOUN issue-301 113 13 of of ADP issue-301 113 14 administrative administrative ADJ issue-301 113 15 and and CCONJ issue-301 113 16 legal legal ADJ issue-301 113 17 bases basis NOUN issue-301 113 18 of of ADP issue-301 113 19 administration administration NOUN issue-301 113 20 of of ADP issue-301 113 21 taxes taxis NOUN issue-301 113 22 in in ADP issue-301 113 23 the the DET issue-301 113 24 conditions condition NOUN issue-301 113 25 of of ADP issue-301 113 26 decentralization decentralization NOUN issue-301 113 27 on on ADP issue-301 113 28 the the DET issue-301 113 29 example example NOUN issue-301 113 30 of of ADP issue-301 113 31 the the DET issue-301 113 32 european european ADJ issue-301 113 33 countries country NOUN issue-301 113 34 . . PUNCT issue-301 114 1 this this DET issue-301 114 2 approach approach NOUN issue-301 114 3 will will AUX issue-301 114 4 allow allow VERB issue-301 114 5 us we PRON issue-301 114 6 to to PART issue-301 114 7 learn learn VERB issue-301 114 8 the the DET issue-301 114 9 most most ADV issue-301 114 10 relevant relevant ADJ issue-301 114 11 and and CCONJ issue-301 114 12 positive positive ADJ issue-301 114 13 points point NOUN issue-301 114 14 of of ADP issue-301 114 15 view view NOUN issue-301 114 16 of of ADP issue-301 114 17 the the DET issue-301 114 18 effectiveness effectiveness NOUN issue-301 114 19 of of ADP issue-301 114 20 taxation taxation NOUN issue-301 114 21 , , PUNCT issue-301 114 22 and and CCONJ issue-301 114 23 , , PUNCT issue-301 114 24 besides besides ADV issue-301 114 25 , , PUNCT issue-301 114 26 it it PRON issue-301 114 27 will will AUX issue-301 114 28 help help VERB issue-301 114 29 to to PART issue-301 114 30 abandon abandon VERB issue-301 114 31 the the DET issue-301 114 32 negative negative ADJ issue-301 114 33 , , PUNCT issue-301 114 34 inhibiting inhibit VERB issue-301 114 35 mechanism mechanism NOUN issue-301 114 36 of of ADP issue-301 114 37 the the DET issue-301 114 38 administration administration NOUN issue-301 114 39 of of ADP issue-301 114 40 factors factor NOUN issue-301 114 41 . . PUNCT issue-301 115 1 baltic baltic PROPN issue-301 115 2 journal journal PROPN issue-301 115 3 of of ADP issue-301 115 4 economic economic ADJ issue-301 115 5 studies study NOUN issue-301 115 6 315 315 NUM issue-301 115 7 vol vol NOUN issue-301 115 8 . . PUNCT issue-301 116 1 3 3 NUM issue-301 116 2 , , PUNCT issue-301 116 3 no no INTJ issue-301 116 4 . . NOUN issue-301 116 5 5 5 NUM issue-301 116 6 , , PUNCT issue-301 116 7 2017 2017 NUM issue-301 116 8 in in ADP issue-301 116 9 europe europe PROPN issue-301 116 10 , , PUNCT issue-301 116 11 decentralization decentralization NOUN issue-301 116 12 , , PUNCT issue-301 116 13 as as ADP issue-301 116 14 an an DET issue-301 116 15 economic economic ADJ issue-301 116 16 and and CCONJ issue-301 116 17 legal legal ADJ issue-301 116 18 phenomenon phenomenon NOUN issue-301 116 19 , , PUNCT issue-301 116 20 is be AUX issue-301 116 21 not not PART issue-301 116 22 a a DET issue-301 116 23 novelty novelty NOUN issue-301 116 24 , , PUNCT issue-301 116 25 unlike unlike ADP issue-301 116 26 in in ADP issue-301 116 27 ukraine ukraine NOUN issue-301 116 28 . . PUNCT issue-301 117 1 particularly particularly ADV issue-301 117 2 , , PUNCT issue-301 117 3 the the DET issue-301 117 4 first first ADJ issue-301 117 5 signs sign NOUN issue-301 117 6 of of ADP issue-301 117 7 decentralization decentralization NOUN issue-301 117 8 processes process NOUN issue-301 117 9 have have AUX issue-301 117 10 already already ADV issue-301 117 11 been be AUX issue-301 117 12 observed observe VERB issue-301 117 13 in in ADP issue-301 117 14 the the DET issue-301 117 15 11th–12th 11th–12th NUM issue-301 117 16 centuries century NOUN issue-301 117 17 in in ADP issue-301 117 18 england england PROPN issue-301 117 19 . . PUNCT issue-301 118 1 thus thus ADV issue-301 118 2 , , PUNCT issue-301 118 3 richard richard PROPN issue-301 118 4 i i PRON issue-301 118 5 ( ( PUNCT issue-301 118 6 1157–1199 1157–1199 NUM issue-301 118 7 ) ) PUNCT issue-301 118 8 , , PUNCT issue-301 118 9 when when SCONJ issue-301 118 10 he he PRON issue-301 118 11 needed need VERB issue-301 118 12 money money NOUN issue-301 118 13 for for ADP issue-301 118 14 the the DET issue-301 118 15 financing financing NOUN issue-301 118 16 of of ADP issue-301 118 17 the the DET issue-301 118 18 crusades crusade NOUN issue-301 118 19 , , PUNCT issue-301 118 20 began begin VERB issue-301 118 21 to to PART issue-301 118 22 use use VERB issue-301 118 23 actively actively ADV issue-301 118 24 the the DET issue-301 118 25 fast fast ADJ issue-301 118 26 and and CCONJ issue-301 118 27 efficient efficient ADJ issue-301 118 28 ways way NOUN issue-301 118 29 of of ADP issue-301 118 30 replenishing replenish VERB issue-301 118 31 the the DET issue-301 118 32 state state NOUN issue-301 118 33 treasury treasury NOUN issue-301 118 34 – – PUNCT issue-301 118 35 the the DET issue-301 118 36 sale sale NOUN issue-301 118 37 to to ADP issue-301 118 38 the the DET issue-301 118 39 city city NOUN issue-301 118 40 of of ADP issue-301 118 41 the the DET issue-301 118 42 charter charter NOUN issue-301 118 43 , , PUNCT issue-301 118 44 which which PRON issue-301 118 45 guaranteed guarantee VERB issue-301 118 46 them they PRON issue-301 118 47 certain certain ADJ issue-301 118 48 privileges privilege NOUN issue-301 118 49 . . PUNCT issue-301 119 1 particularly particularly ADV issue-301 119 2 , , PUNCT issue-301 119 3 the the DET issue-301 119 4 cities city NOUN issue-301 119 5 , , PUNCT issue-301 119 6 with with ADP issue-301 119 7 the the DET issue-301 119 8 consent consent NOUN issue-301 119 9 of of ADP issue-301 119 10 the the DET issue-301 119 11 crown crown NOUN issue-301 119 12 , , PUNCT issue-301 119 13 were be AUX issue-301 119 14 granted grant VERB issue-301 119 15 the the DET issue-301 119 16 right right NOUN issue-301 119 17 to to PART issue-301 119 18 self self NOUN issue-301 119 19 - - PUNCT issue-301 119 20 government government NOUN issue-301 119 21 , , PUNCT issue-301 119 22 legal legal ADJ issue-301 119 23 proceedings proceeding NOUN issue-301 119 24 , , PUNCT issue-301 119 25 consolidation consolidation NOUN issue-301 119 26 of of ADP issue-301 119 27 fortifications fortification NOUN issue-301 119 28 , , PUNCT issue-301 119 29 and and CCONJ issue-301 119 30 the the DET issue-301 119 31 creation creation NOUN issue-301 119 32 of of ADP issue-301 119 33 armed armed ADJ issue-301 119 34 units unit NOUN issue-301 119 35 for for ADP issue-301 119 36 the the DET issue-301 119 37 maintenance maintenance NOUN issue-301 119 38 of of ADP issue-301 119 39 law law NOUN issue-301 119 40 and and CCONJ issue-301 119 41 order order NOUN issue-301 119 42 . . PUNCT issue-301 120 1 but but CCONJ issue-301 120 2 the the DET issue-301 120 3 most most ADV issue-301 120 4 important important ADJ issue-301 120 5 thing thing NOUN issue-301 120 6 is be AUX issue-301 120 7 that that SCONJ issue-301 120 8 their their PRON issue-301 120 9 tax tax NOUN issue-301 120 10 status status NOUN issue-301 120 11 has have AUX issue-301 120 12 changed change VERB issue-301 120 13 . . PUNCT issue-301 121 1 after after SCONJ issue-301 121 2 the the DET issue-301 121 3 charter charter NOUN issue-301 121 4 was be AUX issue-301 121 5 donated donate VERB issue-301 121 6 , , PUNCT issue-301 121 7 certain certain ADJ issue-301 121 8 administrativeterritorial administrativeterritorial ADJ issue-301 121 9 entities entity NOUN issue-301 121 10 in in ADP issue-301 121 11 the the DET issue-301 121 12 property property NOUN issue-301 121 13 and and CCONJ issue-301 121 14 legal legal ADJ issue-301 121 15 aspects aspect NOUN issue-301 121 16 acquired acquire VERB issue-301 121 17 such such ADJ issue-301 121 18 force force NOUN issue-301 121 19 and and CCONJ issue-301 121 20 significance significance NOUN issue-301 121 21 that that SCONJ issue-301 121 22 the the DET issue-301 121 23 king king NOUN issue-301 121 24 could could AUX issue-301 121 25 not not PART issue-301 121 26 withhold withhold VERB issue-301 121 27 anymore anymore ADV issue-301 121 28 from from ADP issue-301 121 29 them they PRON issue-301 121 30 any any DET issue-301 121 31 taxes taxis NOUN issue-301 121 32 , , PUNCT issue-301 121 33 except except SCONJ issue-301 121 34 for for ADP issue-301 121 35 the the DET issue-301 121 36 collection collection NOUN issue-301 121 37 from from ADP issue-301 121 38 the the DET issue-301 121 39 city city NOUN issue-301 121 40 ( ( PUNCT issue-301 121 41 hrechakivskyy hrechakivskyy NOUN issue-301 121 42 , , PUNCT issue-301 121 43 kabash kabash NOUN issue-301 121 44 , , PUNCT issue-301 121 45 2009 2009 NUM issue-301 121 46 ; ; PUNCT issue-301 121 47 smyt smyt NOUN issue-301 121 48 , , PUNCT issue-301 121 49 1992 1992 NUM issue-301 121 50 ) ) PUNCT issue-301 121 51 . . PUNCT issue-301 122 1 later later ADV issue-301 122 2 , , PUNCT issue-301 122 3 the the DET issue-301 122 4 theory theory NOUN issue-301 122 5 of of ADP issue-301 122 6 decentralization decentralization NOUN issue-301 122 7 of of ADP issue-301 122 8 power power NOUN issue-301 122 9 in in ADP issue-301 122 10 all all DET issue-301 122 11 spheres sphere NOUN issue-301 122 12 of of ADP issue-301 122 13 social social ADJ issue-301 122 14 life life NOUN issue-301 122 15 and and CCONJ issue-301 122 16 the the DET issue-301 122 17 acquisition acquisition NOUN issue-301 122 18 of of ADP issue-301 122 19 a a DET issue-301 122 20 wide wide ADJ issue-301 122 21 range range NOUN issue-301 122 22 of of ADP issue-301 122 23 rights right NOUN issue-301 122 24 for for ADP issue-301 122 25 local local ADJ issue-301 122 26 self self NOUN issue-301 122 27 - - PUNCT issue-301 122 28 government government NOUN issue-301 122 29 developed develop VERB issue-301 122 30 under under ADP issue-301 122 31 the the DET issue-301 122 32 influence influence NOUN issue-301 122 33 of of ADP issue-301 122 34 the the DET issue-301 122 35 reform reform NOUN issue-301 122 36 processes process NOUN issue-301 122 37 in in ADP issue-301 122 38 europe europe PROPN issue-301 122 39 . . PUNCT issue-301 123 1 some some DET issue-301 123 2 concepts concept NOUN issue-301 123 3 of of ADP issue-301 123 4 decentralization decentralization NOUN issue-301 123 5 have have AUX issue-301 123 6 been be AUX issue-301 123 7 reflected reflect VERB issue-301 123 8 in in ADP issue-301 123 9 modern modern ADJ issue-301 123 10 international international ADJ issue-301 123 11 legal legal ADJ issue-301 123 12 documents document NOUN issue-301 123 13 , , PUNCT issue-301 123 14 such such ADJ issue-301 123 15 as as ADP issue-301 123 16 the the DET issue-301 123 17 european european ADJ issue-301 123 18 charter charter NOUN issue-301 123 19 of of ADP issue-301 123 20 local local ADJ issue-301 123 21 self self NOUN issue-301 123 22 - - PUNCT issue-301 123 23 government government NOUN issue-301 123 24 ( ( PUNCT issue-301 123 25 hrechakivskyy hrechakivskyy NOUN issue-301 123 26 , , PUNCT issue-301 123 27 kabash kabash NOUN issue-301 123 28 , , PUNCT issue-301 123 29 2009 2009 NUM issue-301 123 30 ) ) PUNCT issue-301 123 31 . . PUNCT issue-301 124 1 at at ADP issue-301 124 2 t0he t0he X issue-301 124 3 modern modern ADJ issue-301 124 4 historical historical ADJ issue-301 124 5 stage stage NOUN issue-301 124 6 , , PUNCT issue-301 124 7 the the DET issue-301 124 8 peculiarities peculiarity NOUN issue-301 124 9 of of ADP issue-301 124 10 the the DET issue-301 124 11 influence influence NOUN issue-301 124 12 of of ADP issue-301 124 13 decentralization decentralization NOUN issue-301 124 14 on on ADP issue-301 124 15 the the DET issue-301 124 16 taxation taxation NOUN issue-301 124 17 mechanism mechanism NOUN issue-301 124 18 can can AUX issue-301 124 19 be be AUX issue-301 124 20 analysed analyse VERB issue-301 124 21 using use VERB issue-301 124 22 the the DET issue-301 124 23 example example NOUN issue-301 124 24 of of ADP issue-301 124 25 many many ADJ issue-301 124 26 european european ADJ issue-301 124 27 states state NOUN issue-301 124 28 . . PUNCT issue-301 125 1 it it PRON issue-301 125 2 should should AUX issue-301 125 3 be be AUX issue-301 125 4 noted note VERB issue-301 125 5 that that SCONJ issue-301 125 6 the the DET issue-301 125 7 approach approach NOUN issue-301 125 8 to to ADP issue-301 125 9 the the DET issue-301 125 10 organization organization NOUN issue-301 125 11 of of ADP issue-301 125 12 local local ADJ issue-301 125 13 government government NOUN issue-301 125 14 in in ADP issue-301 125 15 europe europe PROPN issue-301 125 16 differs differ VERB issue-301 125 17 from from ADP issue-301 125 18 the the DET issue-301 125 19 ukrainian ukrainian ADJ issue-301 125 20 one one NOUN issue-301 125 21 , , PUNCT issue-301 125 22 which which PRON issue-301 125 23 significantly significantly ADV issue-301 125 24 affects affect VERB issue-301 125 25 the the DET issue-301 125 26 tax tax NOUN issue-301 125 27 system system NOUN issue-301 125 28 and and CCONJ issue-301 125 29 the the DET issue-301 125 30 mechanism mechanism NOUN issue-301 125 31 of of ADP issue-301 125 32 its its PRON issue-301 125 33 administration administration NOUN issue-301 125 34 . . PUNCT issue-301 126 1 for for ADP issue-301 126 2 example example NOUN issue-301 126 3 , , PUNCT issue-301 126 4 in in ADP issue-301 126 5 poland poland PROPN issue-301 126 6 , , PUNCT issue-301 126 7 for for ADP issue-301 126 8 many many ADJ issue-301 126 9 years year NOUN issue-301 126 10 , , PUNCT issue-301 126 11 a a DET issue-301 126 12 concept concept NOUN issue-301 126 13 has have AUX issue-301 126 14 been be AUX issue-301 126 15 built build VERB issue-301 126 16 in in ADP issue-301 126 17 which which PRON issue-301 126 18 the the DET issue-301 126 19 development development NOUN issue-301 126 20 of of ADP issue-301 126 21 regions region NOUN issue-301 126 22 can can AUX issue-301 126 23 be be AUX issue-301 126 24 possible possible ADJ issue-301 126 25 only only ADV issue-301 126 26 on on ADP issue-301 126 27 condition condition NOUN issue-301 126 28 of of ADP issue-301 126 29 stable stable ADJ issue-301 126 30 financial financial ADJ issue-301 126 31 income income NOUN issue-301 126 32 . . PUNCT issue-301 127 1 it it PRON issue-301 127 2 is be AUX issue-301 127 3 this this DET issue-301 127 4 factor factor NOUN issue-301 127 5 that that PRON issue-301 127 6 allows allow VERB issue-301 127 7 planning planning NOUN issue-301 127 8 of of ADP issue-301 127 9 the the DET issue-301 127 10 development development NOUN issue-301 127 11 of of ADP issue-301 127 12 social social ADJ issue-301 127 13 infrastructure infrastructure NOUN issue-301 127 14 and and CCONJ issue-301 127 15 introducing introduce VERB issue-301 127 16 economic economic ADJ issue-301 127 17 incentives incentive NOUN issue-301 127 18 for for ADP issue-301 127 19 business business NOUN issue-301 127 20 development development NOUN issue-301 127 21 in in ADP issue-301 127 22 the the DET issue-301 127 23 long long ADJ issue-301 127 24 term term NOUN issue-301 127 25 . . PUNCT issue-301 128 1 in in ADP issue-301 128 2 poland poland PROPN issue-301 128 3 , , PUNCT issue-301 128 4 such such DET issue-301 128 5 a a DET issue-301 128 6 stable stable ADJ issue-301 128 7 income income NOUN issue-301 128 8 is be AUX issue-301 128 9 local local ADJ issue-301 128 10 taxes taxis NOUN issue-301 128 11 . . PUNCT issue-301 129 1 direct direct ADJ issue-301 129 2 local local ADJ issue-301 129 3 taxes taxis NOUN issue-301 129 4 are be AUX issue-301 129 5 : : PUNCT issue-301 129 6 inheritance inheritance NOUN issue-301 129 7 tax tax NOUN issue-301 129 8 and and CCONJ issue-301 129 9 gift gift NOUN issue-301 129 10 , , PUNCT issue-301 129 11 agricultural agricultural ADJ issue-301 129 12 tax tax NOUN issue-301 129 13 , , PUNCT issue-301 129 14 forest forest NOUN issue-301 129 15 taxes taxis NOUN issue-301 129 16 , , PUNCT issue-301 129 17 real real ADJ issue-301 129 18 estate estate NOUN issue-301 129 19 , , PUNCT issue-301 129 20 transport transport NOUN issue-301 129 21 tax tax NOUN issue-301 129 22 and and CCONJ issue-301 129 23 dog dog NOUN issue-301 129 24 owners owner NOUN issue-301 129 25 ’ ' PUNCT issue-301 129 26 tax tax NOUN issue-301 129 27 . . PUNCT issue-301 130 1 besides besides SCONJ issue-301 130 2 , , PUNCT issue-301 130 3 there there PRON issue-301 130 4 are be VERB issue-301 130 5 so so ADV issue-301 130 6 - - PUNCT issue-301 130 7 called call VERB issue-301 130 8 fees fee NOUN issue-301 130 9 as as ADP issue-301 130 10 : : PUNCT issue-301 130 11 market market NOUN issue-301 130 12 ( ( PUNCT issue-301 130 13 in in ADP issue-301 130 14 fact fact NOUN issue-301 130 15 , , PUNCT issue-301 130 16 payment payment NOUN issue-301 130 17 for for ADP issue-301 130 18 a a DET issue-301 130 19 place place NOUN issue-301 130 20 on on ADP issue-301 130 21 the the DET issue-301 130 22 market market NOUN issue-301 130 23 ) ) PUNCT issue-301 130 24 , , PUNCT issue-301 130 25 local local ADJ issue-301 130 26 , , PUNCT issue-301 130 27 and and CCONJ issue-301 130 28 administrative administrative ADJ issue-301 130 29 fees fee NOUN issue-301 130 30 . . PUNCT issue-301 131 1 also also ADV issue-301 131 2 , , PUNCT issue-301 131 3 at at ADP issue-301 131 4 the the DET issue-301 131 5 territorial territorial ADJ issue-301 131 6 level level NOUN issue-301 131 7 , , PUNCT issue-301 131 8 there there PRON issue-301 131 9 is be VERB issue-301 131 10 a a DET issue-301 131 11 tax tax NOUN issue-301 131 12 that that PRON issue-301 131 13 is be AUX issue-301 131 14 paid pay VERB issue-301 131 15 in in ADP issue-301 131 16 the the DET issue-301 131 17 form form NOUN issue-301 131 18 of of ADP issue-301 131 19 a a DET issue-301 131 20 “ " PUNCT issue-301 131 21 tax tax NOUN issue-301 131 22 card card NOUN issue-301 131 23 ” " PUNCT issue-301 131 24 , , PUNCT issue-301 131 25 which which PRON issue-301 131 26 in in ADP issue-301 131 27 fact fact NOUN issue-301 131 28 corresponds correspond VERB issue-301 131 29 to to ADP issue-301 131 30 our our PRON issue-301 131 31 single single ADJ issue-301 131 32 tax tax NOUN issue-301 131 33 . . PUNCT issue-301 132 1 in in ADP issue-301 132 2 a a DET issue-301 132 3 certain certain ADJ issue-301 132 4 percentage percentage NOUN issue-301 132 5 ratio ratio NOUN issue-301 132 6 , , PUNCT issue-301 132 7 the the DET issue-301 132 8 share share NOUN issue-301 132 9 of of ADP issue-301 132 10 the the DET issue-301 132 11 personal personal ADJ issue-301 132 12 income income NOUN issue-301 132 13 tax tax NOUN issue-301 132 14 ( ( PUNCT issue-301 132 15 pit pit NOUN issue-301 132 16 ) ) PUNCT issue-301 132 17 and and CCONJ issue-301 132 18 the the DET issue-301 132 19 profit profit NOUN issue-301 132 20 of of ADP issue-301 132 21 enterprises enterprise NOUN issue-301 132 22 are be AUX issue-301 132 23 counted count VERB issue-301 132 24 to to ADP issue-301 132 25 the the DET issue-301 132 26 local local ADJ issue-301 132 27 budget budget NOUN issue-301 132 28 of of ADP issue-301 132 29 territorial territorial ADJ issue-301 132 30 units unit NOUN issue-301 132 31 ( ( PUNCT issue-301 132 32 rosolyak rosolyak NOUN issue-301 132 33 , , PUNCT issue-301 132 34 martsiyas martsiyas ADJ issue-301 132 35 , , PUNCT issue-301 132 36 2016 2016 NUM issue-301 132 37 ) ) PUNCT issue-301 132 38 . . PUNCT issue-301 133 1 we we PRON issue-301 133 2 should should AUX issue-301 133 3 note note VERB issue-301 133 4 that that SCONJ issue-301 133 5 the the DET issue-301 133 6 administration administration NOUN issue-301 133 7 of of ADP issue-301 133 8 taxes taxis NOUN issue-301 133 9 in in ADP issue-301 133 10 poland poland PROPN issue-301 133 11 can can AUX issue-301 133 12 be be AUX issue-301 133 13 characterized characterize VERB issue-301 133 14 by by ADP issue-301 133 15 high high ADJ issue-301 133 16 level level NOUN issue-301 133 17 of of ADP issue-301 133 18 control control NOUN issue-301 133 19 over over ADP issue-301 133 20 financial financial ADJ issue-301 133 21 expenditures expenditure NOUN issue-301 133 22 from from ADP issue-301 133 23 the the DET issue-301 133 24 budgets budget NOUN issue-301 133 25 of of ADP issue-301 133 26 local local ADJ issue-301 133 27 self self NOUN issue-301 133 28 - - PUNCT issue-301 133 29 government government NOUN issue-301 133 30 bodies body NOUN issue-301 133 31 . . PUNCT issue-301 134 1 particularly particularly ADV issue-301 134 2 , , PUNCT issue-301 134 3 the the DET issue-301 134 4 network network NOUN issue-301 134 5 of of ADP issue-301 134 6 regional regional ADJ issue-301 134 7 accounts account NOUN issue-301 134 8 chambers chamber NOUN issue-301 134 9 is be AUX issue-301 134 10 very very ADV issue-301 134 11 close close ADJ issue-301 134 12 to to ADP issue-301 134 13 local local ADJ issue-301 134 14 budgets budget NOUN issue-301 134 15 , , PUNCT issue-301 134 16 and and CCONJ issue-301 134 17 it it PRON issue-301 134 18 is be AUX issue-301 134 19 easy easy ADJ issue-301 134 20 to to PART issue-301 134 21 see see VERB issue-301 134 22 abuse abuse NOUN issue-301 134 23 . . PUNCT issue-301 135 1 this this DET issue-301 135 2 body body NOUN issue-301 135 3 is be AUX issue-301 135 4 a a DET issue-301 135 5 rough rough ADJ issue-301 135 6 , , PUNCT issue-301 135 7 non non ADJ issue-301 135 8 - - ADJ issue-301 135 9 emotional emotional ADJ issue-301 135 10 financial financial ADJ issue-301 135 11 audit audit NOUN issue-301 135 12 and and CCONJ issue-301 135 13 control control NOUN issue-301 135 14 . . PUNCT issue-301 136 1 in in ADP issue-301 136 2 turn turn NOUN issue-301 136 3 , , PUNCT issue-301 136 4 the the DET issue-301 136 5 ministry ministry PROPN issue-301 136 6 of of ADP issue-301 136 7 finance finance PROPN issue-301 136 8 of of ADP issue-301 136 9 poland poland PROPN issue-301 136 10 does do AUX issue-301 136 11 not not PART issue-301 136 12 have have VERB issue-301 136 13 access access NOUN issue-301 136 14 to to ADP issue-301 136 15 many many ADJ issue-301 136 16 registries registry NOUN issue-301 136 17 ; ; PUNCT issue-301 136 18 it it PRON issue-301 136 19 does do AUX issue-301 136 20 not not PART issue-301 136 21 participate participate VERB issue-301 136 22 in in ADP issue-301 136 23 the the DET issue-301 136 24 collection collection NOUN issue-301 136 25 and and CCONJ issue-301 136 26 payment payment NOUN issue-301 136 27 of of ADP issue-301 136 28 local local ADJ issue-301 136 29 taxes taxis NOUN issue-301 136 30 the the DET issue-301 136 31 register register NOUN issue-301 136 32 of of ADP issue-301 136 33 real real ADJ issue-301 136 34 estate estate NOUN issue-301 136 35 for for ADP issue-301 136 36 payment payment NOUN issue-301 136 37 of of ADP issue-301 136 38 taxes taxis NOUN issue-301 136 39 is be AUX issue-301 136 40 led lead VERB issue-301 136 41 by by ADP issue-301 136 42 the the DET issue-301 136 43 head head NOUN issue-301 136 44 of of ADP issue-301 136 45 the the DET issue-301 136 46 gmina gmina NOUN issue-301 136 47 ( ( PUNCT issue-301 136 48 an an DET issue-301 136 49 administrative administrative ADJ issue-301 136 50 - - PUNCT issue-301 136 51 territorial territorial ADJ issue-301 136 52 unit unit NOUN issue-301 136 53 in in ADP issue-301 136 54 poland poland PROPN issue-301 136 55 ) ) PUNCT issue-301 136 56 , , PUNCT issue-301 136 57 who who PRON issue-301 136 58 is be AUX issue-301 136 59 interested interested ADJ issue-301 136 60 in in ADP issue-301 136 61 ensuring ensure VERB issue-301 136 62 that that SCONJ issue-301 136 63 the the DET issue-301 136 64 register register NOUN issue-301 136 65 is be AUX issue-301 136 66 as as ADV issue-301 136 67 clear clear ADJ issue-301 136 68 as as ADP issue-301 136 69 possible possible ADJ issue-301 136 70 , , PUNCT issue-301 136 71 because because SCONJ issue-301 136 72 the the DET issue-301 136 73 revenues revenue NOUN issue-301 136 74 to to ADP issue-301 136 75 the the DET issue-301 136 76 budget budget NOUN issue-301 136 77 , , PUNCT issue-301 136 78 which which PRON issue-301 136 79 is be AUX issue-301 136 80 administered administer VERB issue-301 136 81 by by ADP issue-301 136 82 the the DET issue-301 136 83 gmina gmina NOUN issue-301 136 84 , , PUNCT issue-301 136 85 depend depend VERB issue-301 136 86 on on ADP issue-301 136 87 it it PRON issue-301 136 88 . . PUNCT issue-301 137 1 it it PRON issue-301 137 2 is be AUX issue-301 137 3 at at ADP issue-301 137 4 the the DET issue-301 137 5 level level NOUN issue-301 137 6 of of ADP issue-301 137 7 the the DET issue-301 137 8 gmina gmina NOUN issue-301 137 9 , , PUNCT issue-301 137 10 where where SCONJ issue-301 137 11 the the DET issue-301 137 12 control control NOUN issue-301 137 13 is be AUX issue-301 137 14 provided provide VERB issue-301 137 15 over over ADP issue-301 137 16 the the DET issue-301 137 17 charge charge NOUN issue-301 137 18 and and CCONJ issue-301 137 19 payment payment NOUN issue-301 137 20 of of ADP issue-301 137 21 tax tax NOUN issue-301 137 22 . . PUNCT issue-301 138 1 and and CCONJ issue-301 138 2 the the DET issue-301 138 3 verification verification NOUN issue-301 138 4 of of ADP issue-301 138 5 these these DET issue-301 138 6 processes process NOUN issue-301 138 7 is be AUX issue-301 138 8 carried carry VERB issue-301 138 9 out out ADP issue-301 138 10 by by ADP issue-301 138 11 regional regional ADJ issue-301 138 12 audit audit NOUN issue-301 138 13 chambers chamber NOUN issue-301 138 14 ( ( PUNCT issue-301 138 15 rosolyak rosolyak NOUN issue-301 138 16 , , PUNCT issue-301 138 17 martsiyas martsiyas ADJ issue-301 138 18 , , PUNCT issue-301 138 19 2016 2016 NUM issue-301 138 20 ) ) PUNCT issue-301 138 21 . . PUNCT issue-301 139 1 the the DET issue-301 139 2 example example NOUN issue-301 139 3 of of ADP issue-301 139 4 tax tax NOUN issue-301 139 5 administration administration NOUN issue-301 139 6 in in ADP issue-301 139 7 the the DET issue-301 139 8 context context NOUN issue-301 139 9 of of ADP issue-301 139 10 decentralization decentralization NOUN issue-301 139 11 in in ADP issue-301 139 12 romania romania PROPN issue-301 139 13 is be AUX issue-301 139 14 quite quite ADV issue-301 139 15 informative informative ADJ issue-301 139 16 and and CCONJ issue-301 139 17 interesting interesting ADJ issue-301 139 18 . . PUNCT issue-301 140 1 tax tax NOUN issue-301 140 2 decentralization decentralization NOUN issue-301 140 3 in in ADP issue-301 140 4 the the DET issue-301 140 5 territory territory NOUN issue-301 140 6 of of ADP issue-301 140 7 this this DET issue-301 140 8 country country NOUN issue-301 140 9 has have AUX issue-301 140 10 greatly greatly ADV issue-301 140 11 expanded expand VERB issue-301 140 12 the the DET issue-301 140 13 rights right NOUN issue-301 140 14 and and CCONJ issue-301 140 15 opportunities opportunity NOUN issue-301 140 16 of of ADP issue-301 140 17 local local ADJ issue-301 140 18 authorities authority NOUN issue-301 140 19 regarding regard VERB issue-301 140 20 the the DET issue-301 140 21 use use NOUN issue-301 140 22 of of ADP issue-301 140 23 funds fund NOUN issue-301 140 24 by by ADP issue-301 140 25 local local ADJ issue-301 140 26 self self NOUN issue-301 140 27 - - PUNCT issue-301 140 28 government government NOUN issue-301 140 29 bodies body NOUN issue-301 140 30 , , PUNCT issue-301 140 31 forecasting forecasting NOUN issue-301 140 32 and and CCONJ issue-301 140 33 approval approval NOUN issue-301 140 34 of of ADP issue-301 140 35 regional regional ADJ issue-301 140 36 budgets budget NOUN issue-301 140 37 , , PUNCT issue-301 140 38 management management NOUN issue-301 140 39 of of ADP issue-301 140 40 taxes taxis NOUN issue-301 140 41 and and CCONJ issue-301 140 42 fees fee NOUN issue-301 140 43 . . PUNCT issue-301 141 1 the the DET issue-301 141 2 main main ADJ issue-301 141 3 state state NOUN issue-301 141 4 bodies body NOUN issue-301 141 5 that that PRON issue-301 141 6 support support VERB issue-301 141 7 the the DET issue-301 141 8 decentralization decentralization NOUN issue-301 141 9 reform reform NOUN issue-301 141 10 are be AUX issue-301 141 11 the the DET issue-301 141 12 ministry ministry PROPN issue-301 141 13 of of ADP issue-301 141 14 the the DET issue-301 141 15 interior interior ADJ issue-301 141 16 and and CCONJ issue-301 141 17 administrative administrative ADJ issue-301 141 18 reform reform NOUN issue-301 141 19 , , PUNCT issue-301 141 20 which which PRON issue-301 141 21 are be AUX issue-301 141 22 involved involve VERB issue-301 141 23 in in ADP issue-301 141 24 the the DET issue-301 141 25 special special ADJ issue-301 141 26 programs program NOUN issue-301 141 27 of of ADP issue-301 141 28 financing finance VERB issue-301 141 29 the the DET issue-301 141 30 european european PROPN issue-301 141 31 union union PROPN issue-301 141 32 . . PUNCT issue-301 142 1 the the DET issue-301 142 2 legislation legislation NOUN issue-301 142 3 of of ADP issue-301 142 4 romania romania PROPN issue-301 142 5 specifies specifie NOUN issue-301 142 6 sources source NOUN issue-301 142 7 of of ADP issue-301 142 8 financing finance VERB issue-301 142 9 local local ADJ issue-301 142 10 budgets budget NOUN issue-301 142 11 , , PUNCT issue-301 142 12 for for ADP issue-301 142 13 example example NOUN issue-301 142 14 : : PUNCT issue-301 142 15 state state NOUN issue-301 142 16 transfers transfer NOUN issue-301 142 17 , , PUNCT issue-301 142 18 the the DET issue-301 142 19 share share NOUN issue-301 142 20 of of ADP issue-301 142 21 national national ADJ issue-301 142 22 taxes taxis NOUN issue-301 142 23 , , PUNCT issue-301 142 24 grants grant NOUN issue-301 142 25 and and CCONJ issue-301 142 26 subsidies subsidy NOUN issue-301 142 27 ; ; PUNCT issue-301 142 28 the the DET issue-301 142 29 property property NOUN issue-301 142 30 of of ADP issue-301 142 31 state state NOUN issue-301 142 32 authorities authority NOUN issue-301 142 33 , , PUNCT issue-301 142 34 local local ADJ issue-301 142 35 taxes taxis NOUN issue-301 142 36 , , PUNCT issue-301 142 37 fees fee NOUN issue-301 142 38 , , PUNCT issue-301 142 39 and and CCONJ issue-301 142 40 borrowings borrowing NOUN issue-301 142 41 . . PUNCT issue-301 143 1 the the DET issue-301 143 2 regulatory regulatory ADJ issue-301 143 3 base base NOUN issue-301 143 4 also also ADV issue-301 143 5 regulates regulate VERB issue-301 143 6 an an DET issue-301 143 7 order order NOUN issue-301 143 8 of of ADP issue-301 143 9 formation formation NOUN issue-301 143 10 , , PUNCT issue-301 143 11 acceptance acceptance NOUN issue-301 143 12 , , PUNCT issue-301 143 13 and and CCONJ issue-301 143 14 execution execution NOUN issue-301 143 15 of of ADP issue-301 143 16 local local ADJ issue-301 143 17 budgets budget NOUN issue-301 143 18 and and CCONJ issue-301 143 19 an an DET issue-301 143 20 order order NOUN issue-301 143 21 of of ADP issue-301 143 22 financing financing NOUN issue-301 143 23 of of ADP issue-301 143 24 utilities utility NOUN issue-301 143 25 and and CCONJ issue-301 143 26 the the DET issue-301 143 27 organizations organization NOUN issue-301 143 28 of of ADP issue-301 143 29 the the DET issue-301 143 30 municipal municipal ADJ issue-301 143 31 sector sector NOUN issue-301 143 32 . . PUNCT issue-301 144 1 some some PRON issue-301 144 2 of of ADP issue-301 144 3 the the DET issue-301 144 4 latest late ADJ issue-301 144 5 amendments amendment NOUN issue-301 144 6 to to ADP issue-301 144 7 the the DET issue-301 144 8 local local ADJ issue-301 144 9 finance finance NOUN issue-301 144 10 act act NOUN issue-301 144 11 provide provide VERB issue-301 144 12 additional additional ADJ issue-301 144 13 rights right NOUN issue-301 144 14 to to PART issue-301 144 15 introduce introduce VERB issue-301 144 16 local local ADJ issue-301 144 17 taxes taxis NOUN issue-301 144 18 and and CCONJ issue-301 144 19 fees fee NOUN issue-301 144 20 to to ADP issue-301 144 21 the the DET issue-301 144 22 local local ADJ issue-301 144 23 governments government NOUN issue-301 144 24 . . PUNCT issue-301 145 1 besides besides SCONJ issue-301 145 2 , , PUNCT issue-301 145 3 according accord VERB issue-301 145 4 to to ADP issue-301 145 5 the the DET issue-301 145 6 provisions provision NOUN issue-301 145 7 of of ADP issue-301 145 8 romanian romanian ADJ issue-301 145 9 law law NOUN issue-301 145 10 , , PUNCT issue-301 145 11 the the DET issue-301 145 12 main main ADJ issue-301 145 13 principles principle NOUN issue-301 145 14 of of ADP issue-301 145 15 tax tax NOUN issue-301 145 16 decentralization decentralization NOUN issue-301 145 17 and and CCONJ issue-301 145 18 tax tax NOUN issue-301 145 19 administration administration NOUN issue-301 145 20 are be AUX issue-301 145 21 : : PUNCT issue-301 145 22 a a DET issue-301 145 23 uniform uniform ADJ issue-301 145 24 income income NOUN issue-301 145 25 level level NOUN issue-301 145 26 ; ; PUNCT issue-301 145 27 proportionality proportionality NOUN issue-301 145 28 ; ; PUNCT issue-301 145 29 completeness completeness NOUN issue-301 145 30 ; ; PUNCT issue-301 145 31 the the DET issue-301 145 32 local local ADJ issue-301 145 33 character character NOUN issue-301 145 34 of of ADP issue-301 145 35 the the DET issue-301 145 36 financial financial ADJ issue-301 145 37 system system NOUN issue-301 145 38 , , PUNCT issue-301 145 39 etc etc X issue-301 145 40 . . X issue-301 146 1 ( ( PUNCT issue-301 146 2 detsentralizatsiya detsentralizatsiya PROPN issue-301 146 3 vlady vlady PROPN issue-301 146 4 , , PUNCT issue-301 146 5 2015 2015 NUM issue-301 146 6 ) ) PUNCT issue-301 146 7 . . PUNCT issue-301 147 1 in in ADP issue-301 147 2 spain spain PROPN issue-301 147 3 , , PUNCT issue-301 147 4 there there PRON issue-301 147 5 is be VERB issue-301 147 6 a a DET issue-301 147 7 special special ADJ issue-301 147 8 form form NOUN issue-301 147 9 of of ADP issue-301 147 10 tax tax NOUN issue-301 147 11 decentralization decentralization NOUN issue-301 147 12 . . PUNCT issue-301 148 1 in in ADP issue-301 148 2 the the DET issue-301 148 3 territory territory NOUN issue-301 148 4 of of ADP issue-301 148 5 this this DET issue-301 148 6 country country NOUN issue-301 148 7 , , PUNCT issue-301 148 8 this this DET issue-301 148 9 process process NOUN issue-301 148 10 is be AUX issue-301 148 11 connected connect VERB issue-301 148 12 with with ADP issue-301 148 13 democratization democratization NOUN issue-301 148 14 . . PUNCT issue-301 149 1 therefore therefore ADV issue-301 149 2 , , PUNCT issue-301 149 3 the the DET issue-301 149 4 spanish spanish ADJ issue-301 149 5 constitution constitution NOUN issue-301 149 6 of of ADP issue-301 149 7 1978 1978 NUM issue-301 149 8 fixes fix NOUN issue-301 149 9 the the DET issue-301 149 10 concept concept NOUN issue-301 149 11 of of ADP issue-301 149 12 asymmetry asymmetry NOUN issue-301 149 13 . . PUNCT issue-301 150 1 its its PRON issue-301 150 2 essence essence NOUN issue-301 150 3 lies lie VERB issue-301 150 4 in in ADP issue-301 150 5 the the DET issue-301 150 6 fact fact NOUN issue-301 150 7 that that SCONJ issue-301 150 8 decentralization decentralization NOUN issue-301 150 9 is be AUX issue-301 150 10 divided divide VERB issue-301 150 11 into into ADP issue-301 150 12 several several ADJ issue-301 150 13 modes mode NOUN issue-301 150 14 – – PUNCT issue-301 150 15 special special ADJ issue-301 150 16 , , PUNCT issue-301 150 17 exclusive exclusive ADJ issue-301 150 18 , , PUNCT issue-301 150 19 and and CCONJ issue-301 150 20 general general ADJ issue-301 150 21 . . PUNCT issue-301 151 1 it it PRON issue-301 151 2 should should AUX issue-301 151 3 be be AUX issue-301 151 4 noted note VERB issue-301 151 5 that that SCONJ issue-301 151 6 the the DET issue-301 151 7 exclusive exclusive ADJ issue-301 151 8 regime regime NOUN issue-301 151 9 applies apply VERB issue-301 151 10 only only ADV issue-301 151 11 to to ADP issue-301 151 12 the the DET issue-301 151 13 basque basque ADJ issue-301 151 14 country country NOUN issue-301 151 15 and and CCONJ issue-301 151 16 navarre navarre NOUN issue-301 151 17 , , PUNCT issue-301 151 18 while while SCONJ issue-301 151 19 the the DET issue-301 151 20 general general ADJ issue-301 151 21 regime regime NOUN issue-301 151 22 extends extend VERB issue-301 151 23 to to ADP issue-301 151 24 the the DET issue-301 151 25 other other ADJ issue-301 151 26 15 15 NUM issue-301 151 27 autonomous autonomous ADJ issue-301 151 28 territories territory NOUN issue-301 151 29 . . PUNCT issue-301 152 1 the the DET issue-301 152 2 main main ADJ issue-301 152 3 difference difference NOUN issue-301 152 4 between between ADP issue-301 152 5 these these DET issue-301 152 6 regimes regime NOUN issue-301 152 7 is be AUX issue-301 152 8 that that SCONJ issue-301 152 9 the the DET issue-301 152 10 special special ADJ issue-301 152 11 regime regime NOUN issue-301 152 12 regions region NOUN issue-301 152 13 have have VERB issue-301 152 14 powers power NOUN issue-301 152 15 to to PART issue-301 152 16 collect collect VERB issue-301 152 17 taxes taxis NOUN issue-301 152 18 at at ADP issue-301 152 19 the the DET issue-301 152 20 regional regional ADJ issue-301 152 21 level level NOUN issue-301 152 22 , , PUNCT issue-301 152 23 while while SCONJ issue-301 152 24 in in ADP issue-301 152 25 the the DET issue-301 152 26 general general ADJ issue-301 152 27 - - PUNCT issue-301 152 28 mode mode NOUN issue-301 152 29 regions region NOUN issue-301 152 30 such such DET issue-301 152 31 a a DET issue-301 152 32 possibility possibility NOUN issue-301 152 33 is be AUX issue-301 152 34 significantly significantly ADV issue-301 152 35 restricted restrict VERB issue-301 152 36 . . PUNCT issue-301 153 1 under under ADP issue-301 153 2 the the DET issue-301 153 3 special special ADJ issue-301 153 4 regime regime NOUN issue-301 153 5 , , PUNCT issue-301 153 6 most most ADJ issue-301 153 7 of of ADP issue-301 153 8 the the DET issue-301 153 9 taxes taxis NOUN issue-301 153 10 are be AUX issue-301 153 11 transferred transfer VERB issue-301 153 12 to to ADP issue-301 153 13 the the DET issue-301 153 14 autonomous autonomous ADJ issue-301 153 15 government government NOUN issue-301 153 16 , , PUNCT issue-301 153 17 together together ADV issue-301 153 18 with with ADP issue-301 153 19 the the DET issue-301 153 20 baltic baltic ADJ issue-301 153 21 journal journal PROPN issue-301 153 22 of of ADP issue-301 153 23 economic economic ADJ issue-301 153 24 studies study NOUN issue-301 153 25 316 316 NUM issue-301 153 26 vol vol NOUN issue-301 153 27 . . PUNCT issue-301 154 1 3 3 NUM issue-301 154 2 , , PUNCT issue-301 154 3 no no INTJ issue-301 154 4 . . NOUN issue-301 154 5 5 5 NUM issue-301 154 6 , , PUNCT issue-301 154 7 2017 2017 NUM issue-301 154 8 responsibility responsibility NOUN issue-301 154 9 for for ADP issue-301 154 10 tax tax NOUN issue-301 154 11 administration administration NOUN issue-301 154 12 ; ; PUNCT issue-301 154 13 and and CCONJ issue-301 154 14 that that PRON issue-301 154 15 means mean VERB issue-301 154 16 , , PUNCT issue-301 154 17 consequently consequently ADV issue-301 154 18 , , PUNCT issue-301 154 19 that that SCONJ issue-301 154 20 this this DET issue-301 154 21 government government NOUN issue-301 154 22 can can AUX issue-301 154 23 establish establish VERB issue-301 154 24 an an DET issue-301 154 25 appropriate appropriate ADJ issue-301 154 26 level level NOUN issue-301 154 27 and and CCONJ issue-301 154 28 base base NOUN issue-301 154 29 of of ADP issue-301 154 30 taxation taxation NOUN issue-301 154 31 . . PUNCT issue-301 155 1 all all DET issue-301 155 2 main main ADJ issue-301 155 3 types type NOUN issue-301 155 4 of of ADP issue-301 155 5 taxes taxis NOUN issue-301 155 6 – – PUNCT issue-301 155 7 from from ADP issue-301 155 8 income income NOUN issue-301 155 9 , , PUNCT issue-301 155 10 corporate corporate ADJ issue-301 155 11 taxes taxis NOUN issue-301 155 12 , , PUNCT issue-301 155 13 to to ADP issue-301 155 14 wealth wealth NOUN issue-301 155 15 , , PUNCT issue-301 155 16 inheritance inheritance NOUN issue-301 155 17 and and CCONJ issue-301 155 18 the the DET issue-301 155 19 transfer transfer NOUN issue-301 155 20 of of ADP issue-301 155 21 wealth wealth NOUN issue-301 155 22 – – PUNCT issue-301 155 23 are be AUX issue-301 155 24 completely completely ADV issue-301 155 25 under under ADP issue-301 155 26 the the DET issue-301 155 27 administration administration NOUN issue-301 155 28 of of ADP issue-301 155 29 regional regional ADJ issue-301 155 30 authorities authority NOUN issue-301 155 31 . . PUNCT issue-301 156 1 in in ADP issue-301 156 2 regions region NOUN issue-301 156 3 with with ADP issue-301 156 4 a a DET issue-301 156 5 special special ADJ issue-301 156 6 regime regime NOUN issue-301 156 7 , , PUNCT issue-301 156 8 citizens citizen NOUN issue-301 156 9 do do AUX issue-301 156 10 not not PART issue-301 156 11 pay pay VERB issue-301 156 12 any any DET issue-301 156 13 part part NOUN issue-301 156 14 of of ADP issue-301 156 15 these these DET issue-301 156 16 taxes taxis NOUN issue-301 156 17 to to ADP issue-301 156 18 the the DET issue-301 156 19 central central ADJ issue-301 156 20 government government NOUN issue-301 156 21 . . PUNCT issue-301 157 1 the the DET issue-301 157 2 reform reform NOUN issue-301 157 3 in in ADP issue-301 157 4 1997 1997 NUM issue-301 157 5 increased increase VERB issue-301 157 6 the the DET issue-301 157 7 powers power NOUN issue-301 157 8 of of ADP issue-301 157 9 the the DET issue-301 157 10 tax tax NOUN issue-301 157 11 authorities authority NOUN issue-301 157 12 of of ADP issue-301 157 13 the the DET issue-301 157 14 named name VERB issue-301 157 15 regions region NOUN issue-301 157 16 , , PUNCT issue-301 157 17 and and CCONJ issue-301 157 18 the the DET issue-301 157 19 value value NOUN issue-301 157 20 - - PUNCT issue-301 157 21 added add VERB issue-301 157 22 tax tax NOUN issue-301 157 23 was be AUX issue-301 157 24 also also ADV issue-301 157 25 transferred transfer VERB issue-301 157 26 to to ADP issue-301 157 27 the the DET issue-301 157 28 regional regional ADJ issue-301 157 29 authorities authority NOUN issue-301 157 30 , , PUNCT issue-301 157 31 however however ADV issue-301 157 32 , , PUNCT issue-301 157 33 without without SCONJ issue-301 157 34 any any DET issue-301 157 35 powers power NOUN issue-301 157 36 to to PART issue-301 157 37 establish establish VERB issue-301 157 38 its its PRON issue-301 157 39 rates rate NOUN issue-301 157 40 or or CCONJ issue-301 157 41 to to PART issue-301 157 42 define define VERB issue-301 157 43 the the DET issue-301 157 44 base base NOUN issue-301 157 45 of of ADP issue-301 157 46 taxation taxation NOUN issue-301 157 47 . . PUNCT issue-301 158 1 but but CCONJ issue-301 158 2 , , PUNCT issue-301 158 3 with with ADP issue-301 158 4 the the DET issue-301 158 5 aim aim NOUN issue-301 158 6 of of ADP issue-301 158 7 compensation compensation NOUN issue-301 158 8 for for ADP issue-301 158 9 services service NOUN issue-301 158 10 that that PRON issue-301 158 11 were be AUX issue-301 158 12 provided provide VERB issue-301 158 13 by by ADP issue-301 158 14 the the DET issue-301 158 15 central central ADJ issue-301 158 16 government government NOUN issue-301 158 17 to to ADP issue-301 158 18 the the DET issue-301 158 19 region region NOUN issue-301 158 20 , , PUNCT issue-301 158 21 the the DET issue-301 158 22 regional regional ADJ issue-301 158 23 government government NOUN issue-301 158 24 pays pay VERB issue-301 158 25 to to ADP issue-301 158 26 the the DET issue-301 158 27 central central ADJ issue-301 158 28 power power NOUN issue-301 158 29 a a DET issue-301 158 30 certain certain ADJ issue-301 158 31 sum sum NOUN issue-301 158 32 , , PUNCT issue-301 158 33 which which PRON issue-301 158 34 look look VERB issue-301 158 35 like like ADP issue-301 158 36 a a DET issue-301 158 37 transfer transfer NOUN issue-301 158 38 or or CCONJ issue-301 158 39 grant grant NOUN issue-301 158 40 ( ( PUNCT issue-301 158 41 boryslavska boryslavska ADJ issue-301 158 42 , , PUNCT issue-301 158 43 zaverukha zaverukha ADJ issue-301 158 44 , , PUNCT issue-301 158 45 zakharchenko zakharchenko NOUN issue-301 158 46 , , PUNCT issue-301 158 47 2012 2012 NUM issue-301 158 48 ) ) PUNCT issue-301 158 49 . . PUNCT issue-301 159 1 4 4 X issue-301 159 2 . . X issue-301 159 3 conclusions conclusion NOUN issue-301 159 4 by by ADP issue-301 159 5 conducting conduct VERB issue-301 159 6 a a DET issue-301 159 7 scientific scientific ADJ issue-301 159 8 analysis analysis NOUN issue-301 159 9 of of ADP issue-301 159 10 the the DET issue-301 159 11 all all DET issue-301 159 12 mentioned mention VERB issue-301 159 13 information information NOUN issue-301 159 14 , , PUNCT issue-301 159 15 we we PRON issue-301 159 16 have have AUX issue-301 159 17 come come VERB issue-301 159 18 to to ADP issue-301 159 19 a a DET issue-301 159 20 number number NOUN issue-301 159 21 of of ADP issue-301 159 22 corresponding correspond VERB issue-301 159 23 conclusions conclusion NOUN issue-301 159 24 . . PUNCT issue-301 160 1 1 1 X issue-301 160 2 . . X issue-301 160 3 tax tax NOUN issue-301 160 4 decentralization decentralization NOUN issue-301 160 5 in in ADP issue-301 160 6 ukraine ukraine PROPN issue-301 160 7 is be AUX issue-301 160 8 a a DET issue-301 160 9 positive positive ADJ issue-301 160 10 phenomenon phenomenon NOUN issue-301 160 11 in in ADP issue-301 160 12 general general ADJ issue-301 160 13 . . PUNCT issue-301 161 1 it it PRON issue-301 161 2 allows allow VERB issue-301 161 3 significantly significantly ADV issue-301 161 4 expanding expand VERB issue-301 161 5 the the DET issue-301 161 6 capacity capacity NOUN issue-301 161 7 of of ADP issue-301 161 8 local local ADJ issue-301 161 9 self self NOUN issue-301 161 10 - - PUNCT issue-301 161 11 government government NOUN issue-301 161 12 bodies body NOUN issue-301 161 13 in in ADP issue-301 161 14 the the DET issue-301 161 15 area area NOUN issue-301 161 16 of of ADP issue-301 161 17 the the DET issue-301 161 18 formation formation NOUN issue-301 161 19 of of ADP issue-301 161 20 a a DET issue-301 161 21 territorial territorial ADJ issue-301 161 22 basis basis NOUN issue-301 161 23 , , PUNCT issue-301 161 24 which which PRON issue-301 161 25 , , PUNCT issue-301 161 26 in in ADP issue-301 161 27 turn turn NOUN issue-301 161 28 , , PUNCT issue-301 161 29 allows allow VERB issue-301 161 30 regions region NOUN issue-301 161 31 to to PART issue-301 161 32 develop develop VERB issue-301 161 33 independently independently ADV issue-301 161 34 and and CCONJ issue-301 161 35 to to PART issue-301 161 36 use use VERB issue-301 161 37 their their PRON issue-301 161 38 own own ADJ issue-301 161 39 money money NOUN issue-301 161 40 for for ADP issue-301 161 41 their their PRON issue-301 161 42 own own ADJ issue-301 161 43 needs need NOUN issue-301 161 44 , , PUNCT issue-301 161 45 regardless regardless ADV issue-301 161 46 of of ADP issue-301 161 47 the the DET issue-301 161 48 power power NOUN issue-301 161 49 centre centre NOUN issue-301 161 50 . . PUNCT issue-301 162 1 instead instead ADV issue-301 162 2 , , PUNCT issue-301 162 3 tax tax NOUN issue-301 162 4 decentralization decentralization NOUN issue-301 162 5 is be AUX issue-301 162 6 also also ADV issue-301 162 7 characterized characterize VERB issue-301 162 8 by by ADP issue-301 162 9 some some DET issue-301 162 10 negative negative ADJ issue-301 162 11 features feature NOUN issue-301 162 12 . . PUNCT issue-301 163 1 particularly particularly ADV issue-301 163 2 , , PUNCT issue-301 163 3 its its PRON issue-301 163 4 introduction introduction NOUN issue-301 163 5 is be AUX issue-301 163 6 a a DET issue-301 163 7 positive positive ADJ issue-301 163 8 factor factor NOUN issue-301 163 9 for for ADP issue-301 163 10 the the DET issue-301 163 11 developed develop VERB issue-301 163 12 , , PUNCT issue-301 163 13 economically economically ADV issue-301 163 14 and and CCONJ issue-301 163 15 politically politically ADV issue-301 163 16 stable stable ADJ issue-301 163 17 regions region NOUN issue-301 163 18 . . PUNCT issue-301 164 1 on on ADP issue-301 164 2 the the DET issue-301 164 3 territory territory NOUN issue-301 164 4 of of ADP issue-301 164 5 other other ADJ issue-301 164 6 administrative administrative ADJ issue-301 164 7 - - PUNCT issue-301 164 8 territorial territorial ADJ issue-301 164 9 units unit NOUN issue-301 164 10 , , PUNCT issue-301 164 11 where where SCONJ issue-301 164 12 such such ADJ issue-301 164 13 stability stability NOUN issue-301 164 14 does do AUX issue-301 164 15 not not PART issue-301 164 16 exist exist VERB issue-301 164 17 , , PUNCT issue-301 164 18 the the DET issue-301 164 19 crisis crisis NOUN issue-301 164 20 events event NOUN issue-301 164 21 may may AUX issue-301 164 22 deepen deepen VERB issue-301 164 23 and and CCONJ issue-301 164 24 gradually gradually ADV issue-301 164 25 increase increase VERB issue-301 164 26 its its PRON issue-301 164 27 effect effect NOUN issue-301 164 28 . . PUNCT issue-301 165 1 2 2 X issue-301 165 2 . . X issue-301 165 3 decentralization decentralization NOUN issue-301 165 4 does do AUX issue-301 165 5 not not PART issue-301 165 6 have have VERB issue-301 165 7 a a DET issue-301 165 8 qualitative qualitative ADJ issue-301 165 9 effect effect NOUN issue-301 165 10 on on ADP issue-301 165 11 the the DET issue-301 165 12 mechanism mechanism NOUN issue-301 165 13 of of ADP issue-301 165 14 tax tax NOUN issue-301 165 15 administration administration NOUN issue-301 165 16 , , PUNCT issue-301 165 17 which which PRON issue-301 165 18 is be AUX issue-301 165 19 carried carry VERB issue-301 165 20 out out ADP issue-301 165 21 by by ADP issue-301 165 22 special special ADJ issue-301 165 23 tax tax NOUN issue-301 165 24 bodies body NOUN issue-301 165 25 , , PUNCT issue-301 165 26 the the DET issue-301 165 27 system system NOUN issue-301 165 28 of of ADP issue-301 165 29 which which PRON issue-301 165 30 is be AUX issue-301 165 31 hierarchical hierarchical ADJ issue-301 165 32 and and CCONJ issue-301 165 33 centralized centralized ADJ issue-301 165 34 . . PUNCT issue-301 166 1 this this DET issue-301 166 2 aspect aspect NOUN issue-301 166 3 needs need VERB issue-301 166 4 to to PART issue-301 166 5 be be AUX issue-301 166 6 changed change VERB issue-301 166 7 , , PUNCT issue-301 166 8 according accord VERB issue-301 166 9 to to ADP issue-301 166 10 the the DET issue-301 166 11 model model NOUN issue-301 166 12 of of ADP issue-301 166 13 the the DET issue-301 166 14 republic republic NOUN issue-301 166 15 of of ADP issue-301 166 16 poland poland PROPN issue-301 166 17 , , PUNCT issue-301 166 18 where where SCONJ issue-301 166 19 special special ADJ issue-301 166 20 control control NOUN issue-301 166 21 agencies agency NOUN issue-301 166 22 are be AUX issue-301 166 23 close close ADJ issue-301 166 24 to to ADP issue-301 166 25 local local ADJ issue-301 166 26 budgets budget NOUN issue-301 166 27 of of ADP issue-301 166 28 territorial territorial ADJ issue-301 166 29 units unit NOUN issue-301 166 30 3 3 NUM issue-301 166 31 . . NOUN issue-301 166 32 positive positive ADJ issue-301 166 33 and and CCONJ issue-301 166 34 interesting interesting ADJ issue-301 166 35 in in ADP issue-301 166 36 the the DET issue-301 166 37 long long ADJ issue-301 166 38 term term NOUN issue-301 166 39 for for ADP issue-301 166 40 ukraine ukraine NOUN issue-301 166 41 is be AUX issue-301 166 42 spain spain PROPN issue-301 166 43 ’s ’s PART issue-301 166 44 experience experience NOUN issue-301 166 45 in in ADP issue-301 166 46 tax tax NOUN issue-301 166 47 administration administration NOUN issue-301 166 48 in in ADP issue-301 166 49 the the DET issue-301 166 50 context context NOUN issue-301 166 51 of of ADP issue-301 166 52 decentralization decentralization NOUN issue-301 166 53 . . PUNCT issue-301 167 1 on on ADP issue-301 167 2 the the DET issue-301 167 3 territory territory NOUN issue-301 167 4 of of ADP issue-301 167 5 this this DET issue-301 167 6 european european ADJ issue-301 167 7 state state NOUN issue-301 167 8 , , PUNCT issue-301 167 9 the the DET issue-301 167 10 regulation regulation NOUN issue-301 167 11 of of ADP issue-301 167 12 fees fee NOUN issue-301 167 13 and and CCONJ issue-301 167 14 charges charge NOUN issue-301 167 15 is be AUX issue-301 167 16 fully fully ADV issue-301 167 17 ensured ensure VERB issue-301 167 18 by by ADP issue-301 167 19 the the DET issue-301 167 20 local local ADJ issue-301 167 21 authorities authority NOUN issue-301 167 22 . . PUNCT issue-301 168 1 this this PRON issue-301 168 2 is be AUX issue-301 168 3 primarily primarily ADV issue-301 168 4 due due ADJ issue-301 168 5 to to ADP issue-301 168 6 the the DET issue-301 168 7 tax tax NOUN issue-301 168 8 policy policy NOUN issue-301 168 9 of of ADP issue-301 168 10 spain spain PROPN issue-301 168 11 . . PUNCT issue-301 169 1 most most ADJ issue-301 169 2 taxes taxis NOUN issue-301 169 3 and and CCONJ issue-301 169 4 fees fee NOUN issue-301 169 5 remain remain VERB issue-301 169 6 at at ADP issue-301 169 7 the the DET issue-301 169 8 territorial territorial ADJ issue-301 169 9 level level NOUN issue-301 169 10 . . PUNCT issue-301 170 1 in in ADP issue-301 170 2 compensation compensation NOUN issue-301 170 3 for for ADP issue-301 170 4 a a DET issue-301 170 5 high high ADJ issue-301 170 6 level level NOUN issue-301 170 7 of of ADP issue-301 170 8 autonomy autonomy NOUN issue-301 170 9 , , PUNCT issue-301 170 10 the the DET issue-301 170 11 local local ADJ issue-301 170 12 government government NOUN issue-301 170 13 pays pay VERB issue-301 170 14 to to ADP issue-301 170 15 the the DET issue-301 170 16 central central ADJ issue-301 170 17 government government NOUN issue-301 170 18 some some DET issue-301 170 19 amount amount NOUN issue-301 170 20 , , PUNCT issue-301 170 21 which which PRON issue-301 170 22 is be AUX issue-301 170 23 determined determine VERB issue-301 170 24 by by ADP issue-301 170 25 the the DET issue-301 170 26 law law NOUN issue-301 170 27 . . PUNCT issue-301 171 1 4 4 X issue-301 171 2 . . X issue-301 171 3 in in ADP issue-301 171 4 general general ADJ issue-301 171 5 , , PUNCT issue-301 171 6 the the DET issue-301 171 7 administration administration NOUN issue-301 171 8 of of ADP issue-301 171 9 taxes taxis NOUN issue-301 171 10 in in ADP issue-301 171 11 the the DET issue-301 171 12 conditions condition NOUN issue-301 171 13 of of ADP issue-301 171 14 decentralization decentralization NOUN issue-301 171 15 in in ADP issue-301 171 16 the the DET issue-301 171 17 territory territory NOUN issue-301 171 18 of of ADP issue-301 171 19 europe europe PROPN issue-301 171 20 can can AUX issue-301 171 21 be be AUX issue-301 171 22 characterized characterize VERB issue-301 171 23 by by ADP issue-301 171 24 the the DET issue-301 171 25 high high ADJ issue-301 171 26 level level NOUN issue-301 171 27 of of ADP issue-301 171 28 efficiency efficiency NOUN issue-301 171 29 and and CCONJ issue-301 171 30 functionality functionality NOUN issue-301 171 31 of of ADP issue-301 171 32 operation operation NOUN issue-301 171 33 of of ADP issue-301 171 34 territorial territorial ADJ issue-301 171 35 tax tax NOUN issue-301 171 36 supervisory supervisory ADJ issue-301 171 37 authorities authority NOUN issue-301 171 38 . . PUNCT issue-301 172 1 besides besides SCONJ issue-301 172 2 , , PUNCT issue-301 172 3 the the DET issue-301 172 4 european european ADJ issue-301 172 5 local local ADJ issue-301 172 6 government government NOUN issue-301 172 7 has have VERB issue-301 172 8 a a DET issue-301 172 9 wide wide ADJ issue-301 172 10 range range NOUN issue-301 172 11 of of ADP issue-301 172 12 the the DET issue-301 172 13 rights right NOUN issue-301 172 14 which which PRON issue-301 172 15 give give VERB issue-301 172 16 a a DET issue-301 172 17 certain certain ADJ issue-301 172 18 “ " PUNCT issue-301 172 19 freedom freedom NOUN issue-301 172 20 ” " PUNCT issue-301 172 21 in in ADP issue-301 172 22 all all DET issue-301 172 23 questions question NOUN issue-301 172 24 , , PUNCT issue-301 172 25 which which PRON issue-301 172 26 are be AUX issue-301 172 27 connected connect VERB issue-301 172 28 with with ADP issue-301 172 29 coordination coordination NOUN issue-301 172 30 of of ADP issue-301 172 31 the the DET issue-301 172 32 taxation taxation NOUN issue-301 172 33 and and CCONJ issue-301 172 34 work work NOUN issue-301 172 35 of of ADP issue-301 172 36 the the DET issue-301 172 37 subjects subject NOUN issue-301 172 38 involved involve VERB issue-301 172 39 in in ADP issue-301 172 40 this this DET issue-301 172 41 sphere sphere NOUN issue-301 172 42 . . PUNCT issue-301 173 1 this this DET issue-301 173 2 experience experience NOUN issue-301 173 3 is be AUX issue-301 173 4 rather rather ADV issue-301 173 5 necessary necessary ADJ issue-301 173 6 for for ADP issue-301 173 7 ukraine ukraine NOUN issue-301 173 8 where where SCONJ issue-301 173 9 activity activity NOUN issue-301 173 10 of of ADP issue-301 173 11 local local ADJ issue-301 173 12 government government NOUN issue-301 173 13 in in ADP issue-301 173 14 some some DET issue-301 173 15 spheres sphere NOUN issue-301 173 16 is be AUX issue-301 173 17 limited limit VERB issue-301 173 18 by by ADP issue-301 173 19 the the DET issue-301 173 20 central central ADJ issue-301 173 21 office office NOUN issue-301 173 22 . . PUNCT issue-301 174 1 references reference NOUN issue-301 174 2 : : PUNCT issue-301 174 3 prokopenko prokopenko NOUN issue-301 174 4 , , PUNCT issue-301 174 5 v. v. PROPN issue-301 174 6 i. i. PROPN issue-301 174 7 ( ( PUNCT issue-301 174 8 1969 1969 NUM issue-301 174 9 ) ) PUNCT issue-301 174 10 . . PUNCT issue-301 175 1 osnovnyye osnovnyye NOUN issue-301 175 2 printsipy printsipy PROPN issue-301 175 3 trudovogo trudovogo PROPN issue-301 175 4 prava prava NOUN issue-301 175 5 [ [ X issue-301 175 6 main main ADJ issue-301 175 7 principles principle NOUN issue-301 175 8 of of ADP issue-301 175 9 labor labor NOUN issue-301 175 10 law law NOUN issue-301 175 11 ] ] PUNCT issue-301 175 12 . . PUNCT issue-301 176 1 kyiv kyiv PROPN issue-301 176 2 , , PUNCT issue-301 176 3 12 12 NUM issue-301 176 4 ( ( PUNCT issue-301 176 5 in in ADP issue-301 176 6 russian russian ADJ issue-301 176 7 ) ) PUNCT issue-301 176 8 strachuk strachuk PROPN issue-301 176 9 , , PUNCT issue-301 176 10 o. o. PROPN issue-301 176 11 v. v. PROPN issue-301 176 12 ( ( PUNCT issue-301 176 13 2012 2012 NUM issue-301 176 14 ) ) PUNCT issue-301 176 15 . . PUNCT issue-301 177 1 shchodo shchodo PROPN issue-301 177 2 ponyattya ponyattya PROPN issue-301 177 3 pryntsypiv pryntsypiv PROPN issue-301 177 4 prava prava NOUN issue-301 178 1 [ [ X issue-301 178 2 concerning concern VERB issue-301 178 3 the the DET issue-301 178 4 concept concept NOUN issue-301 178 5 of of ADP issue-301 178 6 the the DET issue-301 178 7 principles principle NOUN issue-301 178 8 of of ADP issue-301 178 9 law law NOUN issue-301 178 10 ] ] PUNCT issue-301 178 11 . . PUNCT issue-301 179 1 chasopys chasopys PROPN issue-301 179 2 kyyivskoho kyyivskoho PROPN issue-301 179 3 universytetu universytetu PROPN issue-301 179 4 prava prava PROPN issue-301 179 5 . . PROPN issue-301 180 1 journal journal PROPN issue-301 180 2 of of ADP issue-301 180 3 the the DET issue-301 180 4 kyiv kyiv PROPN issue-301 180 5 university university PROPN issue-301 180 6 of of ADP issue-301 180 7 law law NOUN issue-301 180 8 . . PUNCT issue-301 181 1 40 40 NUM issue-301 181 2 - - SYM issue-301 181 3 43 43 NUM issue-301 181 4 . . PUNCT issue-301 182 1 ( ( PUNCT issue-301 182 2 in in ADP issue-301 182 3 ukrainian ukrainian ADJ issue-301 182 4 ) ) PUNCT issue-301 182 5 skakun skakun NOUN issue-301 182 6 , , PUNCT issue-301 182 7 o. o. PROPN issue-301 182 8 f. f. PROPN issue-301 182 9 ( ( PUNCT issue-301 182 10 2009 2009 NUM issue-301 182 11 ) ) PUNCT issue-301 182 12 . . PUNCT issue-301 183 1 teoriya teoriya PROPN issue-301 183 2 derzhavy derzhavy PROPN issue-301 184 1 i i PRON issue-301 184 2 prava prava VERB issue-301 184 3 : : PUNCT issue-301 184 4 pidruchnyk pidruchnyk PROPN issue-301 185 1 [ [ X issue-301 185 2 theory theory NOUN issue-301 185 3 of of ADP issue-301 185 4 state state NOUN issue-301 185 5 and and CCONJ issue-301 185 6 law law NOUN issue-301 185 7 : : PUNCT issue-301 185 8 a a DET issue-301 185 9 textbook textbook NOUN issue-301 185 10 ] ] PUNCT issue-301 185 11 . . PUNCT issue-301 186 1 kharkiv kharkiv PROPN issue-301 186 2 : : PUNCT issue-301 186 3 konsyl konsyl NOUN issue-301 186 4 . . PUNCT issue-301 187 1 221 221 NUM issue-301 187 2 . . PUNCT issue-301 188 1 ( ( PUNCT issue-301 188 2 in in ADP issue-301 188 3 ukrainian ukrainian ADJ issue-301 188 4 ) ) PUNCT issue-301 188 5 . . PUNCT issue-301 189 1 rabinovych rabinovych NOUN issue-301 189 2 , , PUNCT issue-301 189 3 p. p. NOUN issue-301 189 4 m. m. NOUN issue-301 189 5 ( ( PUNCT issue-301 189 6 1995 1995 NUM issue-301 189 7 ) ) PUNCT issue-301 189 8 . . PUNCT issue-301 190 1 osnovy osnovy PROPN issue-301 190 2 zahalnoyi zahalnoyi PROPN issue-301 190 3 teoriyi teoriyi PROPN issue-301 190 4 prava prava PROPN issue-301 190 5 i i PRON issue-301 190 6 derzhavy derzhavy VERB issue-301 190 7 : : PUNCT issue-301 190 8 navchalnyy navchalnyy PROPN issue-301 190 9 posibnyk posibnyk VERB issue-301 190 10 [ [ PRON issue-301 190 11 the the DET issue-301 190 12 bases basis NOUN issue-301 190 13 of of ADP issue-301 190 14 the the DET issue-301 190 15 general general ADJ issue-301 190 16 theory theory NOUN issue-301 190 17 of of ADP issue-301 190 18 law law NOUN issue-301 190 19 and and CCONJ issue-301 190 20 state state NOUN issue-301 190 21 : : PUNCT issue-301 190 22 a a DET issue-301 190 23 manual manual NOUN issue-301 190 24 ] ] PUNCT issue-301 190 25 . . PUNCT issue-301 191 1 kyiv kyiv ADJ issue-301 191 2 : : PUNCT issue-301 191 3 isdo isdo ADJ issue-301 191 4 . . PUNCT issue-301 192 1 93 93 NUM issue-301 192 2 ( ( PUNCT issue-301 192 3 in in ADP issue-301 192 4 ukrainian ukrainian ADJ issue-301 192 5 ) ) PUNCT issue-301 192 6 vedyernikov vedyernikov PROPN issue-301 192 7 , , PUNCT issue-301 192 8 yu yu PROPN issue-301 192 9 . . PUNCT issue-301 192 10 a. a. PROPN issue-301 192 11 , , PUNCT issue-301 192 12 hrekul hrekul PROPN issue-301 192 13 v. v. ADP issue-301 192 14 s. s. PROPN issue-301 192 15 ( ( PUNCT issue-301 192 16 2005 2005 NUM issue-301 192 17 ) ) PUNCT issue-301 192 18 . . PUNCT issue-301 193 1 teoriya teoriya PROPN issue-301 193 2 derzhavy derzhavy PROPN issue-301 194 1 i i PRON issue-301 194 2 prava prava VERB issue-301 194 3 : : PUNCT issue-301 194 4 navch navch ADJ issue-301 194 5 . . PUNCT issue-301 195 1 posib posib ADJ issue-301 195 2 . . PUNCT issue-301 196 1 [ [ X issue-301 196 2 theory theory NOUN issue-301 196 3 of of ADP issue-301 196 4 state state NOUN issue-301 196 5 and and CCONJ issue-301 196 6 law law NOUN issue-301 196 7 : : PUNCT issue-301 196 8 teach teach VERB issue-301 196 9 . . PUNCT issue-301 196 10 manual manual NOUN issue-301 196 11 ] ] PUNCT issue-301 196 12 . . PUNCT issue-301 197 1 kyiv kyiv ADJ issue-301 197 2 : : PUNCT issue-301 197 3 tsentr tsentr VERB issue-301 197 4 navch navch ADJ issue-301 197 5 . . PUNCT issue-301 198 1 l l NOUN issue-301 198 2 - - PUNCT issue-301 198 3 ry ry NOUN issue-301 198 4 . . PROPN issue-301 198 5 79 79 NUM issue-301 198 6 . . PUNCT issue-301 199 1 ( ( PUNCT issue-301 199 2 in in ADP issue-301 199 3 ukrainian ukrainian ADJ issue-301 199 4 ) ) PUNCT issue-301 199 5 zabroda zabroda PROPN issue-301 199 6 , , PUNCT issue-301 199 7 d. d. PROPN issue-301 199 8 h. h. PROPN issue-301 199 9 ( ( PUNCT issue-301 199 10 2013 2013 NUM issue-301 199 11 ) ) PUNCT issue-301 199 12 . . PUNCT issue-301 200 1 administratyvno administratyvno NOUN issue-301 200 2 - - PUNCT issue-301 200 3 pravovi pravovi PROPN issue-301 200 4 zasady zasady NOUN issue-301 200 5 : : PUNCT issue-301 200 6 sutnist sutnist NOUN issue-301 200 7 ta ta ADP issue-301 200 8 zmist zmist PROPN issue-301 200 9 katehoriyi katehoriyi PROPN issue-301 200 10 : : PUNCT issue-301 200 11 sutnist sutnist NOUN issue-301 200 12 ta ta ADP issue-301 200 13 zmist zmist PROPN issue-301 200 14 katehoriyi katehoriyi PROPN issue-301 201 1 [ [ X issue-301 201 2 administrative administrative ADJ issue-301 201 3 and and CCONJ issue-301 201 4 legal legal ADJ issue-301 201 5 principles principle NOUN issue-301 201 6 : : PUNCT issue-301 201 7 the the DET issue-301 201 8 nature nature NOUN issue-301 201 9 and and CCONJ issue-301 201 10 content content NOUN issue-301 201 11 of of ADP issue-301 201 12 the the DET issue-301 201 13 category category NOUN issue-301 201 14 : : PUNCT issue-301 201 15 the the DET issue-301 201 16 nature nature NOUN issue-301 201 17 and and CCONJ issue-301 201 18 content content NOUN issue-301 201 19 of of ADP issue-301 201 20 the the DET issue-301 201 21 category category NOUN issue-301 201 22 ] ] PUNCT issue-301 201 23 . . PUNCT issue-301 202 1 administratyvne administratyvne PROPN issue-301 202 2 pravo pravo PROPN issue-301 202 3 i i PRON issue-301 202 4 protses protse VERB issue-301 202 5 – – PUNCT issue-301 202 6 administrative administrative ADJ issue-301 202 7 law law NOUN issue-301 202 8 and and CCONJ issue-301 202 9 process process NOUN issue-301 202 10 . . PUNCT issue-301 203 1 45 45 NUM issue-301 203 2 - - SYM issue-301 203 3 51 51 NUM issue-301 203 4 . . PUNCT issue-301 204 1 ( ( PUNCT issue-301 204 2 in in ADP issue-301 204 3 ukrainian ukrainian ADJ issue-301 204 4 ) ) PUNCT issue-301 204 5 panova panova NOUN issue-301 204 6 , , PUNCT issue-301 204 7 n. n. PROPN issue-301 204 8 s. s. PROPN issue-301 204 9 ( ( PUNCT issue-301 204 10 2008 2008 NUM issue-301 204 11 ) ) PUNCT issue-301 204 12 . . PUNCT issue-301 205 1 administratyvno administratyvno NOUN issue-301 205 2 - - PUNCT issue-301 205 3 pravovi pravovi PROPN issue-301 205 4 zasady zasady PROPN issue-301 205 5 rozvytku rozvytku PROPN issue-301 205 6 derzhavnoho derzhavnoho PROPN issue-301 205 7 upravlinnya upravlinnya PROPN issue-301 205 8 v v PROPN issue-301 205 9 suchasniy suchasniy ADJ issue-301 205 10 ukrayini ukrayini ADJ issue-301 205 11 : : PUNCT issue-301 206 1 avtoref avtoref PROPN issue-301 206 2 . . PUNCT issue-301 207 1 dys dys PROPN issue-301 207 2 . . PUNCT issue-301 208 1 kand kand PROPN issue-301 208 2 . . PUNCT issue-301 209 1 yuryd yuryd PROPN issue-301 209 2 . . PUNCT issue-301 210 1 nauk nauk NOUN issue-301 210 2 : : PUNCT issue-301 210 3 spets spet NOUN issue-301 210 4 . . PUNCT issue-301 211 1 12.00.07 12.00.07 NUM issue-301 211 2 « « PUNCT issue-301 211 3 administratyvne administratyvne ADJ issue-301 211 4 pravo pravo NOUN issue-301 211 5 i i PRON issue-301 211 6 protses protse NOUN issue-301 211 7 ; ; PUNCT issue-301 211 8 finansove finansove NOUN issue-301 211 9 pravo pravo NOUN issue-301 211 10 ; ; PUNCT issue-301 211 11 informatsiyne informatsiyne NOUN issue-301 211 12 pravo pravo NOUN issue-301 211 13 » » X issue-301 212 1 [ [ X issue-301 212 2 administrative administrative ADJ issue-301 212 3 and and CCONJ issue-301 212 4 legal legal ADJ issue-301 212 5 principles principle NOUN issue-301 212 6 of of ADP issue-301 212 7 development development NOUN issue-301 212 8 of of ADP issue-301 212 9 public public ADJ issue-301 212 10 administration administration NOUN issue-301 212 11 in in ADP issue-301 212 12 modern modern ADJ issue-301 212 13 ukraine ukraine NOUN issue-301 212 14 : : PUNCT issue-301 212 15 author author PROPN issue-301 212 16 's 's PART issue-301 212 17 abstract abstract ADJ issue-301 212 18 . . PUNCT issue-301 213 1 dis dis PROPN issue-301 213 2 cand cand PROPN issue-301 213 3 . . PUNCT issue-301 214 1 lawyer lawyer NOUN issue-301 214 2 sciences sciences PROPN issue-301 214 3 : : PUNCT issue-301 214 4 special special ADJ issue-301 214 5 12.00.07 12.00.07 ADJ issue-301 214 6 « « PUNCT issue-301 214 7 administrative administrative ADJ issue-301 214 8 law law NOUN issue-301 214 9 and and CCONJ issue-301 214 10 process process NOUN issue-301 214 11 ; ; PUNCT issue-301 214 12 finance finance NOUN issue-301 214 13 law law NOUN issue-301 214 14 ; ; PUNCT issue-301 214 15 information information NOUN issue-301 214 16 law law NOUN issue-301 214 17 » » NOUN issue-301 214 18 ] ] X issue-301 214 19 . . PUNCT issue-301 215 1 19 19 NUM issue-301 215 2 . . PUNCT issue-301 216 1 ( ( PUNCT issue-301 216 2 in in ADP issue-301 216 3 ukrainian ukrainian ADJ issue-301 216 4 ) ) PUNCT issue-301 216 5 kravtsova kravtsova PROPN issue-301 216 6 , , PUNCT issue-301 216 7 t. t. NOUN issue-301 216 8 m. m. NOUN issue-301 216 9 ( ( PUNCT issue-301 216 10 2017 2017 NUM issue-301 216 11 ) ) PUNCT issue-301 216 12 . . PUNCT issue-301 217 1 administruvannya administruvannya PROPN issue-301 217 2 podatkiv podatkiv PROPN issue-301 217 3 yak yak PROPN issue-301 217 4 systemoutvoryuyuchyy systemoutvoryuyuchyy PROPN issue-301 217 5 pravovyy pravovyy NOUN issue-301 217 6 instrument instrument PROPN issue-301 217 7 opodatkuvannya opodatkuvannya PROPN issue-301 217 8 v v PROPN issue-301 217 9 ukrayini ukrayini PROPN issue-301 218 1 [ [ X issue-301 218 2 administration administration NOUN issue-301 218 3 of of ADP issue-301 218 4 taxes taxis NOUN issue-301 218 5 as as ADP issue-301 218 6 a a DET issue-301 218 7 system system NOUN issue-301 218 8 - - PUNCT issue-301 218 9 generating generate VERB issue-301 218 10 legal legal ADJ issue-301 218 11 instrument instrument NOUN issue-301 218 12 of of ADP issue-301 218 13 taxation taxation NOUN issue-301 218 14 in in ADP issue-301 218 15 ukraine ukraine NOUN issue-301 218 16 ] ] PUNCT issue-301 218 17 . . PUNCT issue-301 219 1 pryvatne pryvatne PROPN issue-301 219 2 ta ta ADP issue-301 219 3 publichne publichne NOUN issue-301 219 4 pravo pravo NOUN issue-301 219 5 – – PUNCT issue-301 219 6 private private ADJ issue-301 219 7 and and CCONJ issue-301 219 8 public public ADJ issue-301 219 9 law law NOUN issue-301 219 10 . . PUNCT issue-301 220 1 № № ADP issue-301 220 2 1 1 NUM issue-301 220 3 . . PUNCT issue-301 220 4 64–67 64–67 NUM issue-301 220 5 . . PUNCT issue-301 221 1 ( ( PUNCT issue-301 221 2 in in ADP issue-301 221 3 ukrainian ukrainian ADJ issue-301 221 4 ) ) PUNCT issue-301 221 5 khavkina khavkina PROPN issue-301 221 6 , , PUNCT issue-301 221 7 o. o. PROPN issue-301 221 8 ( ( PUNCT issue-301 221 9 2005 2005 NUM issue-301 221 10 ) ) PUNCT issue-301 221 11 . . PUNCT issue-301 222 1 administruvannya administruvannya PROPN issue-301 222 2 podatkiv podatkiv PROPN issue-301 222 3 ta ta AUX issue-301 222 4 napryamy napryamy PROPN issue-301 222 5 upravlinskoyi upravlinskoyi PROPN issue-301 222 6 diyalnosti diyalnosti PROPN issue-301 223 1 [ [ X issue-301 223 2 administration administration NOUN issue-301 223 3 of of ADP issue-301 223 4 taxes taxis NOUN issue-301 223 5 and and CCONJ issue-301 223 6 directions direction NOUN issue-301 223 7 of of ADP issue-301 223 8 management management NOUN issue-301 223 9 activity activity NOUN issue-301 223 10 ] ] PUNCT issue-301 223 11 . . PUNCT issue-301 224 1 opodatkuvannya opodatkuvannya PROPN issue-301 224 2 v v PROPN issue-301 224 3 noviy noviy ADV issue-301 224 4 systemi systemi ADV issue-301 224 5 ekonomichnykh ekonomichnykh ADJ issue-301 224 6 vidnosyn vidnosyn NOUN issue-301 224 7 ukrayiny ukrayiny ADJ issue-301 224 8 : : PUNCT issue-301 224 9 materialy materialy PROPN issue-301 224 10 mizhvuz mizhvuz PROPN issue-301 224 11 . . PUNCT issue-301 225 1 student student NOUN issue-301 225 2 . . PUNCT issue-301 226 1 konf konf NOUN issue-301 226 2 - - PUNCT issue-301 226 3 taxation taxation NOUN issue-301 226 4 in in ADP issue-301 226 5 the the DET issue-301 226 6 new new ADJ issue-301 226 7 system system NOUN issue-301 226 8 of of ADP issue-301 226 9 economic economic ADJ issue-301 226 10 relations relation NOUN issue-301 226 11 of of ADP issue-301 226 12 ukraine ukraine NOUN issue-301 226 13 : : PUNCT issue-301 226 14 intermediate intermediate ADJ issue-301 226 15 baltic baltic ADJ issue-301 226 16 journal journal PROPN issue-301 226 17 of of ADP issue-301 226 18 economic economic ADJ issue-301 226 19 studies study NOUN issue-301 226 20 317 317 NUM issue-301 226 21 vol vol NOUN issue-301 226 22 . . PUNCT issue-301 227 1 3 3 NUM issue-301 227 2 , , PUNCT issue-301 227 3 no no INTJ issue-301 227 4 . . NOUN issue-301 227 5 5 5 NUM issue-301 227 6 , , PUNCT issue-301 227 7 2017 2017 NUM issue-301 227 8 materials material NOUN issue-301 227 9 . . PUNCT issue-301 228 1 student student NOUN issue-301 228 2 . . PUNCT issue-301 229 1 conf conf PROPN issue-301 229 2 . . PUNCT issue-301 230 1 irpin irpin PROPN issue-301 230 2 : : PUNCT issue-301 230 3 nats nat NOUN issue-301 230 4 . . PUNCT issue-301 230 5 akad akad NOUN issue-301 230 6 . . PUNCT issue-301 231 1 derzhavnoyi derzhavnoyi PROPN issue-301 231 2 podatkovoyi podatkovoyi PROPN issue-301 231 3 sluzhby sluzhby PROPN issue-301 231 4 ukrayiny ukrayiny PROPN issue-301 231 5 . . PUNCT issue-301 232 1 – – PUNCT issue-301 232 2 irpin irpin NOUN issue-301 232 3 : : PUNCT issue-301 232 4 national national PROPN issue-301 232 5 acad acad PROPN issue-301 232 6 . . PUNCT issue-301 233 1 the the DET issue-301 233 2 state state NOUN issue-301 233 3 tax tax NOUN issue-301 233 4 service service NOUN issue-301 233 5 of of ADP issue-301 233 6 ukraine ukraine NOUN issue-301 233 7 . . PUNCT issue-301 234 1 236 236 NUM issue-301 234 2 . . PUNCT issue-301 235 1 ( ( PUNCT issue-301 235 2 in in ADP issue-301 235 3 ukrainian ukrainian ADJ issue-301 235 4 ) ) PUNCT issue-301 235 5 melnyk melnyk ADV issue-301 235 6 , , PUNCT issue-301 235 7 v. v. PROPN issue-301 235 8 ( ( PUNCT issue-301 235 9 2006 2006 NUM issue-301 235 10 ) ) PUNCT issue-301 235 11 . . PUNCT issue-301 236 1 opodatkuvannya opodatkuvannya NOUN issue-301 236 2 : : PUNCT issue-301 237 1 naukove naukove PROPN issue-301 237 2 obgruntuvannya obgruntuvannya NOUN issue-301 237 3 ta ta PROPN issue-301 237 4 orhanizatsiya orhanizatsiya PROPN issue-301 237 5 protsesu protsesu NOUN issue-301 237 6 : : PUNCT issue-301 237 7 monohrafiya monohrafiya PROPN issue-301 238 1 [ [ X issue-301 238 2 taxation taxation NOUN issue-301 238 3 : : PUNCT issue-301 238 4 scientific scientific ADJ issue-301 238 5 substantiation substantiation NOUN issue-301 238 6 and and CCONJ issue-301 238 7 process process NOUN issue-301 238 8 organization organization NOUN issue-301 238 9 : : PUNCT issue-301 238 10 monograph monograph NOUN issue-301 238 11 ] ] PUNCT issue-301 238 12 . . PUNCT issue-301 239 1 k. k. PROPN issue-301 239 2 : : PUNCT issue-301 240 1 « « PUNCT issue-301 240 2 kompyuterpres kompyuterpre NOUN issue-301 240 3 » » NOUN issue-301 240 4 . . PUNCT issue-301 241 1 277 277 NUM issue-301 241 2 . . PUNCT issue-301 242 1 ( ( PUNCT issue-301 242 2 in in ADP issue-301 242 3 ukrainian ukrainian ADJ issue-301 242 4 ) ) PUNCT issue-301 242 5 khomutenko khomutenko PROPN issue-301 242 6 , , PUNCT issue-301 242 7 v. v. PROPN issue-301 243 1 p. p. PROPN issue-301 243 2 , , PUNCT issue-301 243 3 lutsenko lutsenko PROPN issue-301 243 4 , , PUNCT issue-301 243 5 i. i. PROPN issue-301 243 6 s. s. PROPN issue-301 243 7 , , PUNCT issue-301 243 8 khomutenko khomutenko PROPN issue-301 243 9 , , PUNCT issue-301 243 10 a.v a.v PROPN issue-301 243 11 . . PROPN issue-301 243 12 ( ( PUNCT issue-301 243 13 2015 2015 NUM issue-301 243 14 ) ) PUNCT issue-301 243 15 . . PUNCT issue-301 244 1 administruvannya administruvannya PROPN issue-301 244 2 podatkiv podatkiv PROPN issue-301 244 3 , , PUNCT issue-301 244 4 zboriv zboriv PROPN issue-301 244 5 , , PUNCT issue-301 244 6 platezhiv platezhiv PROPN issue-301 245 1 [ [ X issue-301 245 2 administration administration NOUN issue-301 245 3 of of ADP issue-301 245 4 taxes taxis NOUN issue-301 245 5 , , PUNCT issue-301 245 6 fees fee NOUN issue-301 245 7 , , PUNCT issue-301 245 8 payments payment NOUN issue-301 245 9 ] ] PUNCT issue-301 245 10 . . PUNCT issue-301 246 1 o. o. NOUN issue-301 246 2 : : PUNCT issue-301 246 3 « « PUNCT issue-301 246 4 atlant atlant PROPN issue-301 246 5 » » NOUN issue-301 246 6 . . PUNCT issue-301 247 1 314 314 NUM issue-301 247 2 . . PUNCT issue-301 248 1 ( ( PUNCT issue-301 248 2 in in ADP issue-301 248 3 ukrainian ukrainian ADJ issue-301 248 4 ) ) PUNCT issue-301 248 5 barabanova barabanova PROPN issue-301 248 6 , , PUNCT issue-301 248 7 v. v. CCONJ issue-301 248 8 v. v. ADP issue-301 248 9 suchasnyy suchasnyy PROPN issue-301 248 10 stan stan PROPN issue-301 248 11 administruvannya administruvannya PROPN issue-301 248 12 podatkiv podatkiv PROPN issue-301 249 1 [ [ X issue-301 249 2 the the DET issue-301 249 3 current current ADJ issue-301 249 4 state state NOUN issue-301 249 5 of of ADP issue-301 249 6 tax tax NOUN issue-301 249 7 administration administration NOUN issue-301 249 8 ] ] PUNCT issue-301 249 9 . . PUNCT issue-301 250 1 materialy materialy PROPN issue-301 250 2 xi xi PROPN issue-301 250 3 mizhnarodnoyi mizhnarodnoyi PROPN issue-301 250 4 naukovo naukovo PROPN issue-301 250 5 - - PUNCT issue-301 250 6 praktychnoyi praktychnoyi PROPN issue-301 250 7 konferentsiyi konferentsiyi PROPN issue-301 250 8 " " PUNCT issue-301 250 9 dynamika dynamika PROPN issue-301 250 10 evolyutsiyi evolyutsiyi PROPN issue-301 250 11 lyudskoho lyudskoho PROPN issue-301 250 12 intelektu intelektu NOUN issue-301 250 13 , , PUNCT issue-301 250 14 etykoestetychnoho etykoestetychnoho NOUN issue-301 250 15 spryynyattya spryynyattya NOUN issue-301 250 16 svitu svitu PROPN issue-301 250 17 ta ta PROPN issue-301 250 18 khudozhnoyi khudozhnoyi PROPN issue-301 250 19 tvorchosti tvorchosti PROPN issue-301 250 20 " " PUNCT issue-301 251 1 [ [ X issue-301 251 2 materials material NOUN issue-301 251 3 of of ADP issue-301 251 4 the the DET issue-301 251 5 xi xi PROPN issue-301 251 6 international international ADJ issue-301 251 7 scientific scientific ADJ issue-301 251 8 and and CCONJ issue-301 251 9 practical practical ADJ issue-301 251 10 conference conference NOUN issue-301 251 11 " " PUNCT issue-301 251 12 dynamics dynamic NOUN issue-301 251 13 of of ADP issue-301 251 14 evolution evolution NOUN issue-301 251 15 of of ADP issue-301 251 16 human human ADJ issue-301 251 17 intelligence intelligence NOUN issue-301 251 18 , , PUNCT issue-301 251 19 ethical ethical ADJ issue-301 251 20 and and CCONJ issue-301 251 21 aesthetic aesthetic ADJ issue-301 251 22 perception perception NOUN issue-301 251 23 of of ADP issue-301 251 24 the the DET issue-301 251 25 world world NOUN issue-301 251 26 and and CCONJ issue-301 251 27 artistic artistic ADJ issue-301 251 28 creativity creativity NOUN issue-301 251 29 " " PUNCT issue-301 251 30 ] ] PUNCT issue-301 251 31 . . PUNCT issue-301 252 1 retrieved retrieve VERB issue-301 252 2 from from ADP issue-301 252 3 : : PUNCT issue-301 252 4 http://icpua.com/ru/node/1059 http://icpua.com/ru/node/1059 ADJ issue-301 252 5 podatkovyy podatkovyy NOUN issue-301 252 6 kodeks kodek VERB issue-301 252 7 ukrayiny ukrayiny ADJ issue-301 252 8 : : PUNCT issue-301 252 9 zakon zakon PROPN issue-301 252 10 vid vid PROPN issue-301 252 11 02.12.2010 02.12.2010 NOUN issue-301 253 1 # # SYM issue-301 253 2 2755 2755 NUM issue-301 253 3 - - SYM issue-301 253 4 vi vi NOUN issue-301 253 5 ( ( PUNCT issue-301 253 6 2011 2011 NUM issue-301 253 7 ) ) PUNCT issue-301 253 8 . . PUNCT issue-301 254 1 [ [ X issue-301 254 2 tax tax NOUN issue-301 254 3 code code NOUN issue-301 254 4 of of ADP issue-301 254 5 ukraine ukraine NOUN issue-301 254 6 : : PUNCT issue-301 254 7 law law NOUN issue-301 254 8 dated date VERB issue-301 254 9 02.12.2010 02.12.2010 NOUN issue-301 254 10 № № ADP issue-301 254 11 2755 2755 NUM issue-301 254 12 – – PUNCT issue-301 254 13 vi vi NOUN issue-301 254 14 ] ] PUNCT issue-301 254 15 . . PUNCT issue-301 255 1 – – PUNCT issue-301 255 2 № № NOUN issue-301 255 3 13 13 NUM issue-301 255 4 . . PUNCT issue-301 256 1 – – PUNCT issue-301 256 2 art.112 art.112 NOUN issue-301 256 3 . . PUNCT issue-301 257 1 busel busel PROPN issue-301 257 2 , , PUNCT issue-301 257 3 v. v. ADP issue-301 257 4 t. t. PROPN issue-301 257 5 ( ( PUNCT issue-301 257 6 2005 2005 NUM issue-301 257 7 ) ) PUNCT issue-301 257 8 . . PUNCT issue-301 258 1 velykyy velykyy NOUN issue-301 258 2 tlumachnyy tlumachnyy NOUN issue-301 258 3 slovnyk slovnyk VERB issue-301 258 4 suchasnoyi suchasnoyi PROPN issue-301 258 5 ukrayinskoyi ukrayinskoyi NOUN issue-301 258 6 movy movy NOUN issue-301 259 1 [ [ X issue-301 259 2 great great ADJ issue-301 259 3 explanatory explanatory ADJ issue-301 259 4 dictionary dictionary NOUN issue-301 259 5 of of ADP issue-301 259 6 modern modern ADJ issue-301 259 7 ukrainian ukrainian ADJ issue-301 259 8 language language NOUN issue-301 259 9 ] ] PUNCT issue-301 259 10 . . PUNCT issue-301 260 1 k. k. PROPN issue-301 260 2 ; ; PUNCT issue-301 260 3 irpin irpin PROPN issue-301 260 4 ' ' PUNCT issue-301 260 5 : : PUNCT issue-301 260 6 vtf vtf PROPN issue-301 260 7 « « PUNCT issue-301 260 8 perun perun NOUN issue-301 260 9 » » NOUN issue-301 260 10 . . PUNCT issue-301 261 1 1728 1728 NUM issue-301 261 2 . . PUNCT issue-301 262 1 ( ( PUNCT issue-301 262 2 in in ADP issue-301 262 3 ukrainian ukrainian ADJ issue-301 262 4 ) ) PUNCT issue-301 262 5 boryslavska boryslavska PROPN issue-301 262 6 , , PUNCT issue-301 262 7 o. o. PROPN issue-301 262 8 , , PUNCT issue-301 262 9 zaverukha zaverukha NUM issue-301 262 10 , , PUNCT issue-301 262 11 i. i. NOUN issue-301 262 12 , , PUNCT issue-301 262 13 zakharchenko zakharchenko PROPN issue-301 262 14 , , PUNCT issue-301 262 15 e. e. PROPN issue-301 262 16 ( ( PUNCT issue-301 262 17 2012 2012 NUM issue-301 262 18 ) ) PUNCT issue-301 262 19 . . PUNCT issue-301 263 1 detsentralizatsiya detsentralizatsiya PROPN issue-301 263 2 publichnoyi publichnoyi PROPN issue-301 263 3 vlady vlady PROPN issue-301 263 4 : : PUNCT issue-301 263 5 dosvid dosvid PROPN issue-301 263 6 yevropeyskykh yevropeyskykh VERB issue-301 263 7 krayin krayin PROPN issue-301 263 8 ta ta PART issue-301 263 9 perspektyvy perspektyvy VERB issue-301 263 10 ukrayiny ukrayiny ADJ issue-301 264 1 [ [ X issue-301 264 2 decentralization decentralization NOUN issue-301 264 3 of of ADP issue-301 264 4 public public ADJ issue-301 264 5 authority authority NOUN issue-301 264 6 : : PUNCT issue-301 264 7 experience experience NOUN issue-301 264 8 of of ADP issue-301 264 9 european european ADJ issue-301 264 10 countries country NOUN issue-301 264 11 and and CCONJ issue-301 264 12 prospects prospect NOUN issue-301 264 13 of of ADP issue-301 264 14 ukraine ukraine NOUN issue-301 264 15 ] ] PUNCT issue-301 264 16 . . PUNCT issue-301 265 1 shveytsarsko shveytsarsko PROPN issue-301 265 2 - - PUNCT issue-301 265 3 ukrayinskyy ukrayinskyy ADJ issue-301 265 4 proekt proekt NOUN issue-301 265 5 « « PUNCT issue-301 265 6 pidtrymka pidtrymka NOUN issue-301 265 7 detsentralizatsiyi detsentralizatsiyi PROPN issue-301 265 8 v v ADP issue-301 265 9 ukrayini ukrayini ADJ issue-301 265 10 – – PUNCT issue-301 265 11 swiss swiss ADJ issue-301 265 12 - - PUNCT issue-301 265 13 ukrainian ukrainian ADJ issue-301 265 14 project project NOUN issue-301 265 15 " " PUNCT issue-301 265 16 supporting support VERB issue-301 265 17 of of ADP issue-301 265 18 the the DET issue-301 265 19 decentralization decentralization NOUN issue-301 265 20 in in ADP issue-301 265 21 ukraine ukraine ADJ issue-301 265 22 despro despro NOUN issue-301 265 23 » » NOUN issue-301 265 24 . . PUNCT issue-301 266 1 k. k. PROPN issue-301 266 2 : : PUNCT issue-301 267 1 tov tov INTJ issue-301 267 2 « « PUNCT issue-301 267 3 sofiya sofiya NOUN issue-301 267 4 » » NOUN issue-301 267 5 . . PUNCT issue-301 268 1 128 128 NUM issue-301 268 2 . . PUNCT issue-301 269 1 ( ( PUNCT issue-301 269 2 in in ADP issue-301 269 3 ukrainian ukrainian ADJ issue-301 269 4 ) ) PUNCT issue-301 269 5 ostrovetsky ostrovetsky NOUN issue-301 269 6 , , PUNCT issue-301 269 7 v. v. ADP issue-301 269 8 i. i. PROPN issue-301 269 9 ( ( PUNCT issue-301 269 10 2016 2016 NUM issue-301 269 11 ) ) PUNCT issue-301 269 12 . . PUNCT issue-301 270 1 podatkova podatkova VERB issue-301 270 2 polityka polityka ADJ issue-301 270 3 ukrayiny ukrayiny ADJ issue-301 270 4 v v PRON issue-301 270 5 umovakh umovakh ADJ issue-301 270 6 detsentralizatsiyi detsentralizatsiyi PROPN issue-301 271 1 [ [ X issue-301 271 2 tax tax NOUN issue-301 271 3 policy policy NOUN issue-301 271 4 of of ADP issue-301 271 5 ukraine ukraine NOUN issue-301 271 6 in in ADP issue-301 271 7 the the DET issue-301 271 8 conditions condition NOUN issue-301 271 9 of of ADP issue-301 271 10 decentralization decentralization NOUN issue-301 271 11 ] ] PUNCT issue-301 271 12 . . PUNCT issue-301 272 1 visnyk visnyk PROPN issue-301 272 2 ekonomichnoyi ekonomichnoyi PROPN issue-301 272 3 nauky nauky PROPN issue-301 272 4 ukrayiny ukrayiny ADJ issue-301 272 5 – – PUNCT issue-301 272 6 bulletin bulletin NOUN issue-301 272 7 of of ADP issue-301 272 8 economic economic ADJ issue-301 272 9 science science NOUN issue-301 272 10 of of ADP issue-301 272 11 ukraine ukraine NOUN issue-301 272 12 , , PUNCT issue-301 272 13 № № ADV issue-301 272 14 2 2 NUM issue-301 272 15 , , PUNCT issue-301 272 16 140–143.(in 140–143.(in NUM issue-301 272 17 ukrainian ukrainian ADJ issue-301 272 18 ) ) PUNCT issue-301 272 19 pro pro X issue-301 272 20 vnesennya vnesennya NOUN issue-301 272 21 zmin zmin NOUN issue-301 272 22 do do AUX issue-301 272 23 podatkovoho podatkovoho NOUN issue-301 272 24 kodeksu kodeksu VERB issue-301 272 25 ukrayiny ukrayiny ADJ issue-301 272 26 ta ta ADP issue-301 272 27 deyakykh deyakykh PROPN issue-301 272 28 zakonodavchykh zakonodavchykh PROPN issue-301 272 29 aktiv aktiv PROPN issue-301 272 30 ukrayiny ukrayiny ADJ issue-301 272 31 shchodo shchodo PROPN issue-301 272 32 podatkovoyi podatkovoyi PROPN issue-301 272 33 reformy reformy PROPN issue-301 272 34 : : PUNCT issue-301 272 35 zakon zakon PROPN issue-301 272 36 vid vid PROPN issue-301 272 37 28.12.2014 28.12.2014 NUM issue-301 272 38 # # SYM issue-301 272 39 71(2015 71(2015 NUM issue-301 272 40 ) ) PUNCT issue-301 272 41 – – PUNCT issue-301 272 42 viii viii VERB issue-301 273 1 [ [ X issue-301 273 2 on on ADP issue-301 273 3 amendments amendment NOUN issue-301 273 4 to to ADP issue-301 273 5 the the DET issue-301 273 6 tax tax NOUN issue-301 273 7 code code NOUN issue-301 273 8 of of ADP issue-301 273 9 ukraine ukraine NOUN issue-301 273 10 and and CCONJ issue-301 273 11 certain certain ADJ issue-301 273 12 legislative legislative ADJ issue-301 273 13 acts act NOUN issue-301 273 14 of of ADP issue-301 273 15 ukraine ukraine NOUN issue-301 273 16 on on ADP issue-301 273 17 tax tax NOUN issue-301 273 18 reform reform NOUN issue-301 273 19 : : PUNCT issue-301 273 20 law law NOUN issue-301 273 21 dated date VERB issue-301 273 22 december december PROPN issue-301 273 23 28 28 NUM issue-301 273 24 , , PUNCT issue-301 273 25 2014 2014 NUM issue-301 273 26 № № NUM issue-301 273 27 71 71 NUM issue-301 273 28 – – PUNCT issue-301 273 29 viii viii NOUN issue-301 273 30 ] ] PUNCT issue-301 273 31 . . PUNCT issue-301 274 1 ofitsiynyy ofitsiynyy NOUN issue-301 274 2 visnyk visnyk ADV issue-301 274 3 ukrayiny ukrayiny ADJ issue-301 274 4 – – PUNCT issue-301 274 5 official official ADJ issue-301 274 6 bulletin bulletin NOUN issue-301 274 7 of of ADP issue-301 274 8 ukraine ukraine NOUN issue-301 274 9 , , PUNCT issue-301 274 10 № № NOUN issue-301 274 11 3 3 NUM issue-301 274 12 , , PUNCT issue-301 274 13 art.46 art.46 NOUN issue-301 274 14 . . PUNCT issue-301 275 1 ( ( PUNCT issue-301 275 2 in in ADP issue-301 275 3 ukrainian ukrainian ADJ issue-301 275 4 ) ) PUNCT issue-301 275 5 pro pro X issue-301 275 6 vnesennya vnesennya NOUN issue-301 275 7 zmin zmin NOUN issue-301 275 8 do do AUX issue-301 275 9 byudzhetnoho byudzhetnoho NOUN issue-301 275 10 kodeksu kodeksu VERB issue-301 275 11 ukrayiny ukrayiny ADJ issue-301 275 12 shchodo shchodo NOUN issue-301 275 13 reformy reformy NOUN issue-301 275 14 mizhbyudzhetnykh mizhbyudzhetnykh ADJ issue-301 275 15 vidnosyn vidnosyn NOUN issue-301 275 16 : : PUNCT issue-301 275 17 zakon zakon PROPN issue-301 275 18 vid vid NOUN issue-301 275 19 28.12.2014 28.12.2014 NUM issue-301 275 20 # # SYM issue-301 275 21 79 79 NUM issue-301 275 22 ( ( PUNCT issue-301 275 23 2015 2015 NUM issue-301 275 24 ) ) PUNCT issue-301 275 25 – – PUNCT issue-301 276 1 viii viii VERB issue-301 277 1 [ [ X issue-301 277 2 on on ADP issue-301 277 3 amendments amendment NOUN issue-301 277 4 to to ADP issue-301 277 5 the the DET issue-301 277 6 budget budget NOUN issue-301 277 7 code code NOUN issue-301 277 8 of of ADP issue-301 277 9 ukraine ukraine NOUN issue-301 277 10 on on ADP issue-301 277 11 the the DET issue-301 277 12 reform reform NOUN issue-301 277 13 of of ADP issue-301 277 14 the the DET issue-301 277 15 intergovernmental intergovernmental ADJ issue-301 277 16 fiscal fiscal ADJ issue-301 277 17 relations relation NOUN issue-301 277 18 : : PUNCT issue-301 277 19 law law NOUN issue-301 277 20 from from ADP issue-301 277 21 december december PROPN issue-301 277 22 28 28 NUM issue-301 277 23 , , PUNCT issue-301 277 24 2014 2014 NUM issue-301 277 25 № № NUM issue-301 277 26 79 79 NUM issue-301 277 27 – – PUNCT issue-301 277 28 vii vii PROPN issue-301 277 29 ] ] PUNCT issue-301 277 30 . . PUNCT issue-301 278 1 vidomosti vidomosti PROPN issue-301 278 2 verkhovnoyi verkhovnoyi PROPN issue-301 278 3 rady rady PROPN issue-301 278 4 ukrayiny ukrayiny ADJ issue-301 278 5 – – PUNCT issue-301 278 6 news news NOUN issue-301 278 7 of of ADP issue-301 278 8 the the DET issue-301 278 9 verkhovna verkhovna NOUN issue-301 278 10 rada rada PROPN issue-301 278 11 of of ADP issue-301 278 12 ukraine ukraine PROPN issue-301 278 13 . . PUNCT issue-301 279 1 № № ADP issue-301 279 2 12 12 NUM issue-301 279 3 . . PUNCT issue-301 280 1 art art NOUN issue-301 280 2 . . PUNCT issue-301 281 1 76 76 NUM issue-301 281 2 . . PUNCT issue-301 282 1 ( ( PUNCT issue-301 282 2 in in ADP issue-301 282 3 ukrainian ukrainian ADJ issue-301 282 4 ) ) PUNCT issue-301 282 5 pro pro X issue-301 282 6 vnesennya vnesennya NOUN issue-301 282 7 zmin zmin NOUN issue-301 282 8 do do AUX issue-301 282 9 byudzhetnoho byudzhetnoho NOUN issue-301 282 10 kodeksu kodeksu VERB issue-301 282 11 ukrayiny ukrayiny ADJ issue-301 282 12 shchodo shchodo NOUN issue-301 282 13 osoblyvostey osoblyvostey PROPN issue-301 282 14 formuvannya formuvannya NOUN issue-301 282 15 ta ta AUX issue-301 282 16 vykonannya vykonannya PROPN issue-301 282 17 byudzhetiv byudzhetiv PROPN issue-301 282 18 obyednanykh obyednanykh PROPN issue-301 282 19 terytorialnykh terytorialnykh PROPN issue-301 282 20 hromad hromad NOUN issue-301 282 21 : : PUNCT issue-301 282 22 zakon zakon PROPN issue-301 282 23 vid vid NOUN issue-301 283 1 26.11.2015 26.11.2015 NUM issue-301 283 2 # # SYM issue-301 283 3 837 837 NUM issue-301 283 4 ( ( PUNCT issue-301 283 5 2016 2016 NUM issue-301 283 6 ) ) PUNCT issue-301 283 7 – – PUNCT issue-301 283 8 vii vii PROPN issue-301 284 1 [ [ X issue-301 284 2 on on ADP issue-301 284 3 amendments amendment NOUN issue-301 284 4 to to ADP issue-301 284 5 the the DET issue-301 284 6 budget budget NOUN issue-301 284 7 code code NOUN issue-301 284 8 of of ADP issue-301 284 9 ukraine ukraine NOUN issue-301 284 10 regarding regard VERB issue-301 284 11 the the DET issue-301 284 12 peculiarities peculiarity NOUN issue-301 284 13 of of ADP issue-301 284 14 the the DET issue-301 284 15 formation formation NOUN issue-301 284 16 and and CCONJ issue-301 284 17 implementation implementation NOUN issue-301 284 18 of of ADP issue-301 284 19 the the DET issue-301 284 20 budgets budget NOUN issue-301 284 21 of of ADP issue-301 284 22 the the DET issue-301 284 23 unified unified ADJ issue-301 284 24 territorial territorial ADJ issue-301 284 25 communities community NOUN issue-301 284 26 : : PUNCT issue-301 284 27 the the DET issue-301 284 28 law law NOUN issue-301 284 29 dated date VERB issue-301 284 30 november november PROPN issue-301 284 31 26 26 NUM issue-301 284 32 , , PUNCT issue-301 284 33 2015 2015 NUM issue-301 284 34 , , PUNCT issue-301 284 35 no no INTJ issue-301 284 36 . . NOUN issue-301 284 37 837 837 NUM issue-301 284 38 – – PUNCT issue-301 284 39 vii vii PROPN issue-301 284 40 ] ] X issue-301 284 41 , , PUNCT issue-301 284 42 № № ADV issue-301 284 43 1 1 NUM issue-301 284 44 , , PUNCT issue-301 284 45 art.11 art.11 VERB issue-301 284 46 . . PUNCT issue-301 285 1 ( ( PUNCT issue-301 285 2 in in ADP issue-301 285 3 ukrainian ukrainian ADJ issue-301 285 4 ) ) PUNCT issue-301 285 5 pro pro X issue-301 285 6 vnesennya vnesennya NOUN issue-301 285 7 zmin zmin NOUN issue-301 285 8 do do AUX issue-301 285 9 podatkovoho podatkovoho NOUN issue-301 285 10 kodeksu kodeksu VERB issue-301 285 11 ukrayiny ukrayiny ADJ issue-301 285 12 ta ta ADP issue-301 285 13 deyakykh deyakykh PROPN issue-301 285 14 zakonodavchykh zakonodavchykh PROPN issue-301 285 15 aktiv aktiv PROPN issue-301 285 16 ukrayiny ukrayiny ADJ issue-301 285 17 shchodo shchodo NOUN issue-301 285 18 zabezpechennya zabezpechennya PROPN issue-301 285 19 zbalansovanosti zbalansovanosti PROPN issue-301 285 20 byudzhetnykh byudzhetnykh PROPN issue-301 285 21 nadkhodzhen nadkhodzhen VERB issue-301 285 22 u u NOUN issue-301 285 23 2016 2016 NUM issue-301 285 24 rotsi rotsi NOUN issue-301 285 25 : : PUNCT issue-301 285 26 zakon zakon PROPN issue-301 285 27 vid vid NOUN issue-301 285 28 24.12.2015 24.12.2015 NUM issue-301 285 29 # # SYM issue-301 285 30 909 909 NUM issue-301 285 31 – – PUNCT issue-301 285 32 vii vii PROPN issue-301 285 33 ( ( PUNCT issue-301 285 34 2016 2016 NUM issue-301 285 35 ) ) PUNCT issue-301 286 1 [ [ X issue-301 286 2 on on ADP issue-301 286 3 amendments amendment NOUN issue-301 286 4 to to ADP issue-301 286 5 the the DET issue-301 286 6 tax tax NOUN issue-301 286 7 code code NOUN issue-301 286 8 of of ADP issue-301 286 9 ukraine ukraine NOUN issue-301 286 10 and and CCONJ issue-301 286 11 certain certain ADJ issue-301 286 12 legislative legislative ADJ issue-301 286 13 acts act NOUN issue-301 286 14 of of ADP issue-301 286 15 ukraine ukraine NOUN issue-301 286 16 on on ADP issue-301 286 17 ensuring ensure VERB issue-301 286 18 the the DET issue-301 286 19 balance balance NOUN issue-301 286 20 of of ADP issue-301 286 21 budget budget NOUN issue-301 286 22 revenues revenue NOUN issue-301 286 23 in in ADP issue-301 286 24 2016 2016 NUM issue-301 286 25 : : PUNCT issue-301 286 26 law law NOUN issue-301 286 27 dated date VERB issue-301 286 28 december december PROPN issue-301 286 29 24 24 NUM issue-301 286 30 , , PUNCT issue-301 286 31 2015 2015 NUM issue-301 286 32 no no NOUN issue-301 286 33 . . PROPN issue-301 286 34 909 909 NUM issue-301 286 35 – – PUNCT issue-301 286 36 vii vii PROPN issue-301 286 37 ] ] PUNCT issue-301 286 38 . . PUNCT issue-301 287 1 vidomosti vidomosti PROPN issue-301 287 2 verkhovnoyi verkhovnoyi PROPN issue-301 287 3 rady rady PROPN issue-301 287 4 ukrayiny ukrayiny ADJ issue-301 287 5 – – PUNCT issue-301 287 6 news news NOUN issue-301 287 7 of of ADP issue-301 287 8 the the DET issue-301 287 9 verkhovna verkhovna NOUN issue-301 287 10 rada rada PROPN issue-301 287 11 of of ADP issue-301 287 12 ukraine ukraine PROPN issue-301 287 13 , , PUNCT issue-301 287 14 № № ADV issue-301 287 15 5 5 NUM issue-301 287 16 , , PUNCT issue-301 287 17 art.47 art.47 NOUN issue-301 287 18 . . PUNCT issue-301 288 1 ( ( PUNCT issue-301 288 2 in in ADP issue-301 288 3 ukrainian ukrainian ADJ issue-301 288 4 ) ) PUNCT issue-301 288 5 on on ADP issue-301 288 6 local local ADJ issue-301 288 7 taxes taxis NOUN issue-301 288 8 and and CCONJ issue-301 288 9 duties duty NOUN issue-301 288 10 : : PUNCT issue-301 288 11 decree decree NOUN issue-301 288 12 of of ADP issue-301 288 13 may may PROPN issue-301 288 14 20 20 NUM issue-301 288 15 , , PUNCT issue-301 288 16 1993 1993 NUM issue-301 288 17 no no NOUN issue-301 288 18 . . PUNCT issue-301 289 1 56 56 NUM issue-301 289 2 - - SYM issue-301 289 3 93 93 NUM issue-301 290 1 [ [ X issue-301 290 2 pro pro X issue-301 290 3 mistsevi mistsevi ADJ issue-301 290 4 podatky podatky NOUN issue-301 290 5 i i PRON issue-301 290 6 zbory zbory NOUN issue-301 290 7 : : PUNCT issue-301 290 8 dekret dekret NOUN issue-301 290 9 vid vid NOUN issue-301 290 10 20.05.1993 20.05.1993 NUM issue-301 291 1 # # SYM issue-301 291 2 56 56 NUM issue-301 291 3 - - SYM issue-301 291 4 93 93 NUM issue-301 291 5 ] ] PUNCT issue-301 291 6 . . PUNCT issue-301 292 1 vidomosti vidomosti PROPN issue-301 292 2 verkhovnoyi verkhovnoyi PROPN issue-301 292 3 rady rady PROPN issue-301 292 4 ukrayiny ukrayiny ADJ issue-301 292 5 – – PUNCT issue-301 292 6 news news NOUN issue-301 292 7 of of ADP issue-301 292 8 the the DET issue-301 292 9 verkhovna verkhovna NOUN issue-301 292 10 rada rada PROPN issue-301 292 11 of of ADP issue-301 292 12 ukraine ukraine PROPN issue-301 292 13 , , PUNCT issue-301 292 14 № № NOUN issue-301 292 15 30 30 NUM issue-301 292 16 , , PUNCT issue-301 292 17 art.336.v art.336.v NOUN issue-301 292 18 . . PUNCT issue-301 293 1 ( ( PUNCT issue-301 293 2 in in ADP issue-301 293 3 ukrainian ukrainian ADJ issue-301 293 4 ) ) PUNCT issue-301 293 5 byudzhetnyy byudzhetnyy NOUN issue-301 293 6 kodeks kodek NOUN issue-301 293 7 ukrayiny ukrayiny ADJ issue-301 293 8 : : PUNCT issue-301 293 9 zakon zakon PROPN issue-301 293 10 vid vid PROPN issue-301 293 11 08.07.2010 08.07.2010 NOUN issue-301 293 12 # # SYM issue-301 293 13 2456 2456 NUM issue-301 293 14 – – PUNCT issue-301 293 15 vi vi X issue-301 294 1 [ [ X issue-301 294 2 budget budget NOUN issue-301 294 3 code code NOUN issue-301 294 4 of of ADP issue-301 294 5 ukraine ukraine NOUN issue-301 294 6 : : PUNCT issue-301 294 7 law law NOUN issue-301 294 8 dated date VERB issue-301 294 9 08.07.2010 08.07.2010 NOUN issue-301 294 10 № № ADP issue-301 294 11 2456 2456 NUM issue-301 294 12 – – PUNCT issue-301 294 13 vi vi NOUN issue-301 294 14 ] ] PUNCT issue-301 294 15 . . PUNCT issue-301 295 1 vidomosti vidomosti PROPN issue-301 295 2 verkhovnoyi verkhovnoyi PROPN issue-301 295 3 rady rady PROPN issue-301 295 4 ukrayiny ukrayiny ADJ issue-301 295 5 – – PUNCT issue-301 295 6 news news NOUN issue-301 295 7 of of ADP issue-301 295 8 the the DET issue-301 295 9 verkhovna verkhovna NOUN issue-301 295 10 rada rada PROPN issue-301 295 11 of of ADP issue-301 295 12 ukraine ukraine PROPN issue-301 295 13 , , PUNCT issue-301 295 14 № № ADV issue-301 295 15 50 50 NUM issue-301 295 16 , , PUNCT issue-301 295 17 № № ADV issue-301 295 18 50 50 NUM issue-301 295 19 - - SYM issue-301 295 20 51 51 NUM issue-301 295 21 , , PUNCT issue-301 295 22 art.572 art.572 NOUN issue-301 295 23 . . PUNCT issue-301 296 1 ( ( PUNCT issue-301 296 2 in in ADP issue-301 296 3 ukrainian ukrainian ADJ issue-301 296 4 ) ) PUNCT issue-301 296 5 daudova daudova PROPN issue-301 296 6 , , PUNCT issue-301 297 1 h. h. PROPN issue-301 297 2 v. v. PROPN issue-301 297 3 ( ( PUNCT issue-301 297 4 2015 2015 NUM issue-301 297 5 ) ) PUNCT issue-301 297 6 . . PUNCT issue-301 298 1 byudzhetoutvoryuyuchi byudzhetoutvoryuyuchi PROPN issue-301 298 2 podatky podatky PROPN issue-301 298 3 mistsevykh mistsevykh PROPN issue-301 298 4 byudzhetiv byudzhetiv PROPN issue-301 298 5 u u PROPN issue-301 298 6 konteksti konteksti PROPN issue-301 298 7 byudzhetnoyi byudzhetnoyi PROPN issue-301 298 8 detsentralizatsiyi detsentralizatsiyi PROPN issue-301 299 1 [ [ X issue-301 299 2 budget budget NOUN issue-301 299 3 - - PUNCT issue-301 299 4 making make VERB issue-301 299 5 local local ADJ issue-301 299 6 budget budget NOUN issue-301 299 7 taxes taxis NOUN issue-301 299 8 in in ADP issue-301 299 9 the the DET issue-301 299 10 context context NOUN issue-301 299 11 of of ADP issue-301 299 12 fiscal fiscal ADJ issue-301 299 13 decentralization decentralization NOUN issue-301 299 14 ] ] PUNCT issue-301 299 15 . . PUNCT issue-301 300 1 teoriya teoriya PROPN issue-301 300 2 ta ta PROPN issue-301 300 3 praktyka praktyka PROPN issue-301 300 4 derzhavnoho derzhavnoho PROPN issue-301 300 5 upravlinnya upravlinnya PROPN issue-301 300 6 – – PUNCT issue-301 300 7 theory theory NOUN issue-301 300 8 and and CCONJ issue-301 300 9 practice practice NOUN issue-301 300 10 of of ADP issue-301 300 11 public public ADJ issue-301 300 12 administration administration NOUN issue-301 300 13 , , PUNCT issue-301 300 14 № № NOUN issue-301 300 15 5 5 NUM issue-301 300 16 , , PUNCT issue-301 300 17 3 3 NUM issue-301 300 18 , , PUNCT issue-301 300 19 150 150 NUM issue-301 300 20 - - SYM issue-301 300 21 155 155 NUM issue-301 300 22 . . PUNCT issue-301 301 1 ( ( PUNCT issue-301 301 2 in in ADP issue-301 301 3 ukrainian ukrainian ADJ issue-301 301 4 ) ) PUNCT issue-301 301 5 herus herus NOUN issue-301 301 6 , , PUNCT issue-301 301 7 a. a. PROPN issue-301 301 8 finansova finansova PROPN issue-301 301 9 detsentralizatsiya detsentralizatsiya PROPN issue-301 301 10 , , PUNCT issue-301 301 11 abo abo ADJ issue-301 301 12 shcho shcho NOUN issue-301 301 13 robyty robyty NOUN issue-301 301 14 z z NOUN issue-301 301 15 hroshyma hroshyma NOUN issue-301 302 1 [ [ X issue-301 302 2 financial financial ADJ issue-301 302 3 decentralization decentralization NOUN issue-301 302 4 , , PUNCT issue-301 302 5 or or CCONJ issue-301 302 6 what what PRON issue-301 302 7 to to PART issue-301 302 8 do do VERB issue-301 302 9 with with ADP issue-301 302 10 money money NOUN issue-301 302 11 ] ] PUNCT issue-301 302 12 . . PUNCT issue-301 303 1 detsentralizatsiya detsentralizatsiya NOUN issue-301 303 2 . . PUNCT issue-301 304 1 decentralization decentralization NOUN issue-301 304 2 . . PUNCT issue-301 305 1 retrieved retrieve VERB issue-301 305 2 from from ADP issue-301 305 3 : : PUNCT issue-301 305 4 http://decentralization.gov.ua/news/2045 http://decentralization.gov.ua/news/2045 NUM issue-301 305 5 . . PUNCT issue-301 306 1 pro pro PROPN issue-301 306 2 derzhavnu derzhavnu PROPN issue-301 306 3 fiskalnu fiskalnu PROPN issue-301 306 4 sluzhbu sluzhbu NOUN issue-301 306 5 : : PUNCT issue-301 306 6 postanova postanova NOUN issue-301 306 7 vid vid NOUN issue-301 306 8 21.05.2014 21.05.2014 NUM issue-301 306 9 # # SYM issue-301 306 10 236 236 NUM issue-301 307 1 [ [ PUNCT issue-301 307 2 about about ADP issue-301 307 3 the the DET issue-301 307 4 state state NOUN issue-301 307 5 fiscal fiscal ADJ issue-301 307 6 service service NOUN issue-301 307 7 : : PUNCT issue-301 307 8 the the DET issue-301 307 9 resolution resolution NOUN issue-301 307 10 dated date VERB issue-301 307 11 may may PROPN issue-301 307 12 21 21 NUM issue-301 307 13 , , PUNCT issue-301 307 14 2014 2014 NUM issue-301 307 15 № № NUM issue-301 307 16 236 236 NUM issue-301 307 17 ] ] PUNCT issue-301 307 18 . . PUNCT issue-301 308 1 ofitsiynyy ofitsiynyy NOUN issue-301 308 2 visnyk visnyk ADV issue-301 308 3 ukrayiny ukrayiny ADJ issue-301 308 4 – – PUNCT issue-301 308 5 official official ADJ issue-301 308 6 bulletin bulletin NOUN issue-301 308 7 of of ADP issue-301 308 8 ukraine ukraine NOUN issue-301 308 9 , , PUNCT issue-301 308 10 № № ADV issue-301 308 11 55 55 NUM issue-301 308 12 , , PUNCT issue-301 308 13 art.1507 art.1507 X issue-301 308 14 . . PUNCT issue-301 309 1 ( ( PUNCT issue-301 309 2 in in ADP issue-301 309 3 ukrainian ukrainian ADJ issue-301 309 4 ) ) PUNCT issue-301 309 5 litvinova litvinova PROPN issue-301 309 6 , , PUNCT issue-301 309 7 v. v. CCONJ issue-301 309 8 o. o. PROPN issue-301 309 9 ( ( PUNCT issue-301 309 10 2014 2014 NUM issue-301 309 11 ) ) PUNCT issue-301 309 12 . . PUNCT issue-301 310 1 ekonomichna ekonomichna PROPN issue-301 310 2 efektyvnist efektyvnist NOUN issue-301 310 3 : : PUNCT issue-301 311 1 sutnist sutnist NOUN issue-301 311 2 ta ta PROPN issue-301 311 3 formy formy PROPN issue-301 311 4 [ [ X issue-301 311 5 economic economic ADJ issue-301 311 6 efficiency efficiency NOUN issue-301 311 7 : : PUNCT issue-301 311 8 essence essence NOUN issue-301 311 9 and and CCONJ issue-301 311 10 forms form NOUN issue-301 311 11 ] ] PUNCT issue-301 311 12 . . PUNCT issue-301 312 1 visnyk visnyk PROPN issue-301 312 2 berdyanskoho berdyanskoho PROPN issue-301 312 3 universytetu universytetu PROPN issue-301 312 4 menedzhmentu menedzhmentu VERB issue-301 312 5 i i PRON issue-301 312 6 biznesu biznesu NOUN issue-301 312 7 – – PUNCT issue-301 312 8 bulletin bulletin NOUN issue-301 312 9 of of ADP issue-301 312 10 the the DET issue-301 312 11 berdyansk berdyansk PROPN issue-301 312 12 university university PROPN issue-301 312 13 of of ADP issue-301 312 14 management management NOUN issue-301 312 15 and and CCONJ issue-301 312 16 business business NOUN issue-301 312 17 , , PUNCT issue-301 312 18 № № ADV issue-301 312 19 2(26 2(26 NUM issue-301 312 20 ) ) PUNCT issue-301 312 21 . . PUNCT issue-301 313 1 43–45 43–45 X issue-301 313 2 . . PUNCT issue-301 314 1 ( ( PUNCT issue-301 314 2 in in ADP issue-301 314 3 ukrainian ukrainian ADJ issue-301 314 4 ) ) PUNCT issue-301 314 5 viktorchuk viktorchuk ADJ issue-301 314 6 , , PUNCT issue-301 314 7 m. m. NOUN issue-301 314 8 v. v. PROPN issue-301 314 9 ( ( PUNCT issue-301 314 10 2016 2016 NUM issue-301 314 11 ) ) PUNCT issue-301 314 12 . . PUNCT issue-301 315 1 administratyvno administratyvno NOUN issue-301 315 2 - - PUNCT issue-301 315 3 pravove pravove NOUN issue-301 315 4 rehulyuvannya rehulyuvannya NOUN issue-301 315 5 mistsevykh mistsevykh PROPN issue-301 315 6 podatkiv podatkiv NOUN issue-301 316 1 i i PRON issue-301 316 2 zbriv zbriv PROPN issue-301 316 3 v v ADP issue-301 316 4 ukrayini ukrayini PROPN issue-301 316 5 v v PROPN issue-301 316 6 umovakh umovakh ADJ issue-301 316 7 yevrointehratsiyi yevrointehratsiyi NOUN issue-301 316 8 : : PUNCT issue-301 317 1 dysertatsiya dysertatsiya X issue-301 318 1 [ [ X issue-301 318 2 administrative administrative ADJ issue-301 318 3 and and CCONJ issue-301 318 4 legal legal ADJ issue-301 318 5 regulation regulation NOUN issue-301 318 6 of of ADP issue-301 318 7 local local ADJ issue-301 318 8 taxes taxis NOUN issue-301 318 9 and and CCONJ issue-301 318 10 weapons weapon NOUN issue-301 318 11 in in ADP issue-301 318 12 ukraine ukraine NOUN issue-301 318 13 in in ADP issue-301 318 14 conditions condition NOUN issue-301 318 15 of of ADP issue-301 318 16 european european ADJ issue-301 318 17 integration integration NOUN issue-301 318 18 : : PUNCT issue-301 318 19 dissertation dissertation NOUN issue-301 318 20 ] ] PUNCT issue-301 318 21 . . PUNCT issue-301 319 1 kharkiv kharkiv PROPN issue-301 319 2 , , PUNCT issue-301 319 3 219 219 NUM issue-301 319 4 . . PUNCT issue-301 320 1 ( ( PUNCT issue-301 320 2 in in ADP issue-301 320 3 ukrainian ukrainian ADJ issue-301 320 4 ) ) PUNCT issue-301 320 5 hrechakivskyy hrechakivskyy NOUN issue-301 320 6 , , PUNCT issue-301 320 7 s. s. PROPN issue-301 320 8 d. d. PROPN issue-301 320 9 , , PUNCT issue-301 320 10 kabash kabash PROPN issue-301 320 11 , , PUNCT issue-301 320 12 o. o. PROPN issue-301 320 13 r. r. PROPN issue-301 320 14 ( ( PUNCT issue-301 320 15 2009 2009 NUM issue-301 320 16 ) ) PUNCT issue-301 320 17 . . PUNCT issue-301 321 1 teoretychnyy teoretychnyy PROPN issue-301 321 2 lohos lohos PROPN issue-301 321 3 fiskalnoyi fiskalnoyi PROPN issue-301 321 4 detsentralizatsiyi detsentralizatsiyi PROPN issue-301 322 1 [ [ X issue-301 322 2 the the DET issue-301 322 3 theoretical theoretical ADJ issue-301 322 4 logos logo NOUN issue-301 322 5 of of ADP issue-301 322 6 fiscal fiscal ADJ issue-301 322 7 decentralization decentralization NOUN issue-301 322 8 ] ] PUNCT issue-301 322 9 . . PUNCT issue-301 323 1 rehionalna rehionalna ADJ issue-301 323 2 ekonomika ekonomika X issue-301 323 3 – – PUNCT issue-301 323 4 regional regional ADJ issue-301 323 5 economy economy NOUN issue-301 323 6 , , PUNCT issue-301 323 7 № № NOUN issue-301 323 8 2 2 NUM issue-301 323 9 , , PUNCT issue-301 323 10 133–143 133–143 NUM issue-301 323 11 . . PUNCT issue-301 324 1 ( ( PUNCT issue-301 324 2 in in ADP issue-301 324 3 ukrainian ukrainian ADJ issue-301 324 4 ) ) PUNCT issue-301 324 5 baltic baltic ADJ issue-301 324 6 journal journal NOUN issue-301 324 7 of of ADP issue-301 324 8 economic economic ADJ issue-301 324 9 studies study NOUN issue-301 324 10 318 318 NUM issue-301 324 11 vol vol NOUN issue-301 324 12 . . PUNCT issue-301 325 1 3 3 NUM issue-301 325 2 , , PUNCT issue-301 325 3 no no INTJ issue-301 325 4 . . NOUN issue-301 325 5 5 5 NUM issue-301 325 6 , , PUNCT issue-301 325 7 2017 2017 NUM issue-301 325 8 smyt smyt ADJ issue-301 325 9 , , PUNCT issue-301 325 10 a. a. NOUN issue-301 325 11 ( ( PUNCT issue-301 325 12 1992 1992 NUM issue-301 325 13 ) ) PUNCT issue-301 325 14 . . PUNCT issue-301 326 1 yssledovanye yssledovanye PROPN issue-301 327 1 o o PROPN issue-301 327 2 pryrode pryrode PROPN issue-301 327 3 y y PROPN issue-301 327 4 prychynakh prychynakh PROPN issue-301 327 5 bahatstva bahatstva PROPN issue-301 327 6 narodov narodov PROPN issue-301 328 1 [ [ X issue-301 328 2 study study NOUN issue-301 328 3 about about ADP issue-301 328 4 the the DET issue-301 328 5 nature nature NOUN issue-301 328 6 and and CCONJ issue-301 328 7 causes cause NOUN issue-301 328 8 of of ADP issue-301 328 9 the the DET issue-301 328 10 wealth wealth NOUN issue-301 328 11 of of ADP issue-301 328 12 nations nation NOUN issue-301 328 13 ] ] PUNCT issue-301 328 14 . . PUNCT issue-301 329 1 m m PROPN issue-301 329 2 : : PUNCT issue-301 329 3 nauka nauka PROPN issue-301 329 4 , , PUNCT issue-301 329 5 572 572 NUM issue-301 329 6 . . PUNCT issue-301 330 1 ( ( PUNCT issue-301 330 2 in in ADP issue-301 330 3 russian russian ADJ issue-301 330 4 ) ) PUNCT issue-301 330 5 rosolyak rosolyak NOUN issue-301 330 6 , , PUNCT issue-301 330 7 o. o. PROPN issue-301 330 8 , , PUNCT issue-301 330 9 martsiyas martsiyas NOUN issue-301 330 10 , , PUNCT issue-301 330 11 i. i. PROPN issue-301 330 12 ( ( PUNCT issue-301 330 13 2016 2016 NUM issue-301 330 14 ) ) PUNCT issue-301 330 15 . . PUNCT issue-301 331 1 finansova finansova PROPN issue-301 331 2 detsentralizatsiya detsentralizatsiya NOUN issue-301 331 3 : : PUNCT issue-301 331 4 dosvid dosvid PROPN issue-301 331 5 polshchi polshchi PROPN issue-301 331 6 ta ta AUX issue-301 331 7 realiyi realiyi VERB issue-301 331 8 ukrayiny ukrayiny PROPN issue-301 331 9 [ [ X issue-301 331 10 financial financial ADJ issue-301 331 11 decentralization decentralization NOUN issue-301 331 12 : : PUNCT issue-301 331 13 poland poland PROPN issue-301 331 14 's 's PART issue-301 331 15 experience experience NOUN issue-301 331 16 and and CCONJ issue-301 331 17 realities reality NOUN issue-301 331 18 of of ADP issue-301 331 19 ukraine ukraine NOUN issue-301 331 20 ] ] PUNCT issue-301 331 21 . . PUNCT issue-301 332 1 aktualni aktualni PROPN issue-301 332 2 problemy problemy PROPN issue-301 332 3 pravoznavstva pravoznavstva PROPN issue-301 332 4 – – PUNCT issue-301 332 5 actual actual ADJ issue-301 332 6 problems problem NOUN issue-301 332 7 of of ADP issue-301 332 8 law law NOUN issue-301 332 9 , , PUNCT issue-301 332 10 № № ADV issue-301 332 11 2 2 NUM issue-301 332 12 , , PUNCT issue-301 332 13 66–70 66–70 NOUN issue-301 332 14 . . PUNCT issue-301 333 1 ( ( PUNCT issue-301 333 2 in in ADP issue-301 333 3 ukrainian ukrainian ADJ issue-301 333 4 ) ) PUNCT issue-301 333 5 detsentralizatsiya detsentralizatsiya PROPN issue-301 333 6 vlady vlady PROPN issue-301 333 7 na na PROPN issue-301 333 8 osnovi osnovi PROPN issue-301 333 9 krashchykh krashchykh PROPN issue-301 333 10 inozemnyk inozemnyk PROPN issue-301 333 11 praktyk praktyk PROPN issue-301 333 12 ta ta PROPN issue-301 333 13 ukrayinskykh ukrayinskykh PROPN issue-301 333 14 zakonodavchykh zakonodavchykh PROPN issue-301 333 15 initsiatyv initsiatyv PROPN issue-301 333 16 ( ( PUNCT issue-301 333 17 2015 2015 NUM issue-301 333 18 ) ) PUNCT issue-301 333 19 . . PUNCT issue-301 334 1 [ [ X issue-301 334 2 decentralization decentralization NOUN issue-301 334 3 of of ADP issue-301 334 4 power power NOUN issue-301 334 5 based base VERB issue-301 334 6 on on ADP issue-301 334 7 best good ADJ issue-301 334 8 foreign foreign ADJ issue-301 334 9 practices practice NOUN issue-301 334 10 and and CCONJ issue-301 334 11 ukrainian ukrainian ADJ issue-301 334 12 legislative legislative ADJ issue-301 334 13 initiatives initiative NOUN issue-301 334 14 ] ] PUNCT issue-301 334 15 . . PUNCT issue-301 335 1 materialy materialy PROPN issue-301 335 2 informatsiynoho informatsiynoho NOUN issue-301 335 3 seminaru seminaru NOUN issue-301 335 4 – – PUNCT issue-301 335 5 materials material NOUN issue-301 335 6 of of ADP issue-301 335 7 the the DET issue-301 335 8 informative informative ADJ issue-301 335 9 seminar seminar NOUN issue-301 335 10 . . PUNCT issue-301 336 1 retrieved retrieve VERB issue-301 336 2 from from ADP issue-301 336 3 : : PUNCT issue-301 336 4 http://www.uiip.org.ua/ http://www.uiip.org.ua/ PROPN issue-301 336 5 wp wp PROPN issue-301 336 6 - - PUNCT issue-301 336 7 content content NOUN issue-301 336 8 / / SYM issue-301 336 9 uploads/2015/05 uploads/2015/05 ADJ issue-301 336 10 / / SYM issue-301 336 11 робочі робочі NOUN issue-301 336 12 - - PUNCT issue-301 336 13 матеріали матеріали NOUN issue-301 336 14 - - PUNCT issue-301 336 15 для для NOUN issue-301 336 16 - - PUNCT issue-301 336 17 учасників учасників NOUN issue-301 336 18 - - PUNCT issue-301 336 19 заходів.pdf заходів.pdf NOUN issue-301 336 20 . . PUNCT issue-301 337 1 ( ( PUNCT issue-301 337 2 in in ADP issue-301 337 3 ukrainian ukrainian ADJ issue-301 337 4 ) ) PUNCT