id sid tid token lemma pos issue-31 1 1 baltic baltic PROPN issue-31 1 2 journal journal PROPN issue-31 1 3 of of ADP issue-31 1 4 economic economic ADJ issue-31 1 5 studies study NOUN issue-31 1 6 18 18 NUM issue-31 1 7 vol vol NOUN issue-31 1 8 . . PROPN issue-31 1 9 1 1 NUM issue-31 1 10 , , PUNCT issue-31 1 11 no no INTJ issue-31 1 12 . . NOUN issue-31 1 13 2 2 NUM issue-31 1 14 , , PUNCT issue-31 1 15 2015 2015 NUM issue-31 1 16 corresponding correspond VERB issue-31 1 17 author author NOUN issue-31 1 18 : : PUNCT issue-31 1 19 1 1 NUM issue-31 1 20 department department NOUN issue-31 1 21 of of ADP issue-31 1 22 finance finance NOUN issue-31 1 23 , , PUNCT issue-31 1 24 national national PROPN issue-31 1 25 academy academy PROPN issue-31 1 26 of of ADP issue-31 1 27 statistics statistic NOUN issue-31 1 28 , , PUNCT issue-31 1 29 accounting accounting NOUN issue-31 1 30 and and CCONJ issue-31 1 31 audit audit NOUN issue-31 1 32 . . PUNCT issue-31 2 1 e e X issue-31 2 2 - - NOUN issue-31 2 3 mail mail NOUN issue-31 2 4 : : PUNCT issue-31 2 5 chutka.oksana@mail.ru chutka.oksana@mail.ru NUM issue-31 2 6 nature nature NOUN issue-31 2 7 and and CCONJ issue-31 2 8 classification classification NOUN issue-31 2 9 aspects aspect NOUN issue-31 2 10 of of ADP issue-31 2 11 local local ADJ issue-31 2 12 budget budget NOUN issue-31 2 13 revenues revenue NOUN issue-31 2 14 oksana oksana PROPN issue-31 2 15 vinnytska1 vinnytska1 PROPN issue-31 2 16 , , PUNCT issue-31 2 17 national national PROPN issue-31 2 18 academy academy PROPN issue-31 2 19 of of ADP issue-31 2 20 statistics statistic NOUN issue-31 2 21 , , PUNCT issue-31 2 22 accounting accounting NOUN issue-31 2 23 and and CCONJ issue-31 2 24 audit audit NOUN issue-31 2 25 , , PUNCT issue-31 2 26 ukraine ukraine PROPN issue-31 2 27 abstract abstract NOUN issue-31 2 28 . . PUNCT issue-31 3 1 the the DET issue-31 3 2 purpose purpose NOUN issue-31 3 3 of of ADP issue-31 3 4 the the DET issue-31 3 5 article article NOUN issue-31 3 6 is be AUX issue-31 3 7 to to PART issue-31 3 8 determine determine VERB issue-31 3 9 the the DET issue-31 3 10 essential essential ADJ issue-31 3 11 characteristics characteristic NOUN issue-31 3 12 of of ADP issue-31 3 13 local local ADJ issue-31 3 14 budgets budget NOUN issue-31 3 15 and and CCONJ issue-31 3 16 justify justify VERB issue-31 3 17 their their PRON issue-31 3 18 classification classification NOUN issue-31 3 19 aspects aspect NOUN issue-31 3 20 . . PUNCT issue-31 4 1 methodology methodology NOUN issue-31 4 2 . . PUNCT issue-31 5 1 in in ADP issue-31 5 2 the the DET issue-31 5 3 course course NOUN issue-31 5 4 of of ADP issue-31 5 5 writing write VERB issue-31 5 6 used use VERB issue-31 5 7 general general ADJ issue-31 5 8 scientific scientific ADJ issue-31 5 9 and and CCONJ issue-31 5 10 special special ADJ issue-31 5 11 methods method NOUN issue-31 5 12 of of ADP issue-31 5 13 knowledge knowledge NOUN issue-31 5 14 : : PUNCT issue-31 5 15 dialectical dialectical ADJ issue-31 5 16 and and CCONJ issue-31 5 17 systemic systemic ADJ issue-31 5 18 - - ADJ issue-31 5 19 functional functional ADJ issue-31 5 20 – – PUNCT issue-31 5 21 to to PART issue-31 5 22 summarize summarize VERB issue-31 5 23 the the DET issue-31 5 24 theoretical theoretical ADJ issue-31 5 25 concepts concept NOUN issue-31 5 26 of of ADP issue-31 5 27 income income NOUN issue-31 5 28 of of ADP issue-31 5 29 local local ADJ issue-31 5 30 budgets budget NOUN issue-31 5 31 ; ; PUNCT issue-31 5 32 analysis analysis NOUN issue-31 5 33 and and CCONJ issue-31 5 34 synthesis synthesis NOUN issue-31 5 35 – – PUNCT issue-31 5 36 to to PART issue-31 5 37 detail detail VERB issue-31 5 38 the the DET issue-31 5 39 subject subject NOUN issue-31 5 40 of of ADP issue-31 5 41 research research NOUN issue-31 5 42 and and CCONJ issue-31 5 43 study study VERB issue-31 5 44 its its PRON issue-31 5 45 components component NOUN issue-31 5 46 ; ; PUNCT issue-31 5 47 logic logic NOUN issue-31 5 48 synthesis synthesis NOUN issue-31 5 49 – – PUNCT issue-31 5 50 to to PART issue-31 5 51 justify justify VERB issue-31 5 52 approaches approach NOUN issue-31 5 53 and and CCONJ issue-31 5 54 proposals proposal NOUN issue-31 5 55 for for ADP issue-31 5 56 the the DET issue-31 5 57 formulation formulation NOUN issue-31 5 58 of of ADP issue-31 5 59 local local ADJ issue-31 5 60 budgets budget NOUN issue-31 5 61 . . PUNCT issue-31 6 1 results result NOUN issue-31 6 2 . . PUNCT issue-31 7 1 proved prove VERB issue-31 7 2 that that SCONJ issue-31 7 3 today today NOUN issue-31 7 4 there there PRON issue-31 7 5 is be VERB issue-31 7 6 no no DET issue-31 7 7 single single ADJ issue-31 7 8 view view NOUN issue-31 7 9 on on ADP issue-31 7 10 the the DET issue-31 7 11 interpretation interpretation NOUN issue-31 7 12 of of ADP issue-31 7 13 economic economic ADJ issue-31 7 14 categories category NOUN issue-31 7 15 “ " PUNCT issue-31 7 16 revenues revenue NOUN issue-31 7 17 of of ADP issue-31 7 18 local local ADJ issue-31 7 19 budgets budget NOUN issue-31 7 20 . . PUNCT issue-31 7 21 ” " PUNCT issue-31 8 1 a a DET issue-31 8 2 refined refined ADJ issue-31 8 3 concept concept NOUN issue-31 8 4 of of ADP issue-31 8 5 “ " PUNCT issue-31 8 6 local local ADJ issue-31 8 7 budget budget NOUN issue-31 8 8 revenues revenue NOUN issue-31 8 9 ” " PUNCT issue-31 8 10 from from ADP issue-31 8 11 the the DET issue-31 8 12 standpoint standpoint NOUN issue-31 8 13 of of ADP issue-31 8 14 material material NOUN issue-31 8 15 content content NOUN issue-31 8 16 , , PUNCT issue-31 8 17 form form NOUN issue-31 8 18 , , PUNCT issue-31 8 19 organizational organizational ADJ issue-31 8 20 structure structure NOUN issue-31 8 21 and and CCONJ issue-31 8 22 nature nature NOUN issue-31 8 23 of of ADP issue-31 8 24 local local ADJ issue-31 8 25 budgets budget NOUN issue-31 8 26 . . PUNCT issue-31 9 1 local local ADJ issue-31 9 2 budget budget NOUN issue-31 9 3 revenues revenue NOUN issue-31 9 4 determined determine VERB issue-31 9 5 as as ADP issue-31 9 6 part part NOUN issue-31 9 7 of of ADP issue-31 9 8 the the DET issue-31 9 9 financial financial ADJ issue-31 9 10 resources resource NOUN issue-31 9 11 of of ADP issue-31 9 12 society society NOUN issue-31 9 13 , , PUNCT issue-31 9 14 which which PRON issue-31 9 15 is be AUX issue-31 9 16 accumulated accumulate VERB issue-31 9 17 by by ADP issue-31 9 18 local local ADJ issue-31 9 19 authorities authority NOUN issue-31 9 20 to to PART issue-31 9 21 enforce enforce VERB issue-31 9 22 their their PRON issue-31 9 23 tasks task NOUN issue-31 9 24 and and CCONJ issue-31 9 25 functions function NOUN issue-31 9 26 to to PART issue-31 9 27 implement implement VERB issue-31 9 28 current current ADJ issue-31 9 29 and and CCONJ issue-31 9 30 future future ADJ issue-31 9 31 challenges challenge NOUN issue-31 9 32 of of ADP issue-31 9 33 social social ADJ issue-31 9 34 infrastructure infrastructure NOUN issue-31 9 35 in in ADP issue-31 9 36 the the DET issue-31 9 37 regions region NOUN issue-31 9 38 . . PUNCT issue-31 10 1 proved prove VERB issue-31 10 2 that that SCONJ issue-31 10 3 the the DET issue-31 10 4 revenues revenue NOUN issue-31 10 5 of of ADP issue-31 10 6 local local ADJ issue-31 10 7 budgets budget NOUN issue-31 10 8 are be AUX issue-31 10 9 derived derive VERB issue-31 10 10 from from ADP issue-31 10 11 their their PRON issue-31 10 12 own own ADJ issue-31 10 13 , , PUNCT issue-31 10 14 and and CCONJ issue-31 10 15 assigned assign VERB issue-31 10 16 to to ADP issue-31 10 17 the the DET issue-31 10 18 established establish VERB issue-31 10 19 order order NOUN issue-31 10 20 of of ADP issue-31 10 21 state state NOUN issue-31 10 22 taxes taxis NOUN issue-31 10 23 , , PUNCT issue-31 10 24 fees fee NOUN issue-31 10 25 and and CCONJ issue-31 10 26 other other ADJ issue-31 10 27 mandatory mandatory ADJ issue-31 10 28 payments payment NOUN issue-31 10 29 . . PUNCT issue-31 11 1 the the DET issue-31 11 2 main main ADJ issue-31 11 3 feature feature NOUN issue-31 11 4 of of ADP issue-31 11 5 their their PRON issue-31 11 6 own own ADJ issue-31 11 7 revenues revenue NOUN issue-31 11 8 is be AUX issue-31 11 9 the the DET issue-31 11 10 direct direct ADJ issue-31 11 11 subordination subordination NOUN issue-31 11 12 of of ADP issue-31 11 13 local local ADJ issue-31 11 14 government government NOUN issue-31 11 15 . . PUNCT issue-31 12 1 the the DET issue-31 12 2 main main ADJ issue-31 12 3 feature feature NOUN issue-31 12 4 is be AUX issue-31 12 5 the the DET issue-31 12 6 fixed fix VERB issue-31 12 7 income income NOUN issue-31 12 8 long long ADJ issue-31 12 9 - - PUNCT issue-31 12 10 term term NOUN issue-31 12 11 nature nature NOUN issue-31 12 12 of of ADP issue-31 12 13 their their PRON issue-31 12 14 attachment attachment NOUN issue-31 12 15 to to ADP issue-31 12 16 the the DET issue-31 12 17 appropriate appropriate ADJ issue-31 12 18 budget budget NOUN issue-31 12 19 . . PUNCT issue-31 13 1 value value NOUN issue-31 13 2 / / SYM issue-31 13 3 originality originality NOUN issue-31 13 4 . . PUNCT issue-31 14 1 proved prove VERB issue-31 14 2 that that SCONJ issue-31 14 3 the the DET issue-31 14 4 presence presence NOUN issue-31 14 5 in in ADP issue-31 14 6 the the DET issue-31 14 7 economic economic ADJ issue-31 14 8 literature literature NOUN issue-31 14 9 of of ADP issue-31 14 10 different different ADJ issue-31 14 11 classification classification NOUN issue-31 14 12 criteria criterion NOUN issue-31 14 13 of of ADP issue-31 14 14 local local ADJ issue-31 14 15 budget budget NOUN issue-31 14 16 on on ADP issue-31 14 17 various various ADJ issue-31 14 18 grounds ground NOUN issue-31 14 19 provides provide VERB issue-31 14 20 multi multi ADJ issue-31 14 21 classification classification NOUN issue-31 14 22 that that PRON issue-31 14 23 reflects reflect VERB issue-31 14 24 all all DET issue-31 14 25 the the DET issue-31 14 26 features feature NOUN issue-31 14 27 of of ADP issue-31 14 28 the the DET issue-31 14 29 formation formation NOUN issue-31 14 30 , , PUNCT issue-31 14 31 use use NOUN issue-31 14 32 and and CCONJ issue-31 14 33 functional functional ADJ issue-31 14 34 differences difference NOUN issue-31 14 35 revenues revenue NOUN issue-31 14 36 of of ADP issue-31 14 37 local local ADJ issue-31 14 38 budgets budget NOUN issue-31 14 39 . . PUNCT issue-31 15 1 this this DET issue-31 15 2 approach approach NOUN issue-31 15 3 provides provide VERB issue-31 15 4 the the DET issue-31 15 5 basis basis NOUN issue-31 15 6 for for ADP issue-31 15 7 improving improve VERB issue-31 15 8 the the DET issue-31 15 9 functioning functioning NOUN issue-31 15 10 of of ADP issue-31 15 11 the the DET issue-31 15 12 theoretical theoretical ADJ issue-31 15 13 foundations foundation NOUN issue-31 15 14 of of ADP issue-31 15 15 the the DET issue-31 15 16 budget budget NOUN issue-31 15 17 process process NOUN issue-31 15 18 in in ADP issue-31 15 19 ukraine ukraine NOUN issue-31 15 20 at at ADP issue-31 15 21 the the DET issue-31 15 22 level level NOUN issue-31 15 23 of of ADP issue-31 15 24 local local ADJ issue-31 15 25 authorities authority NOUN issue-31 15 26 . . PUNCT issue-31 16 1 key key ADJ issue-31 16 2 words word NOUN issue-31 16 3 : : PUNCT issue-31 16 4 fiscal fiscal ADJ issue-31 16 5 policy policy NOUN issue-31 16 6 , , PUNCT issue-31 16 7 government government NOUN issue-31 16 8 revenues revenue NOUN issue-31 16 9 , , PUNCT issue-31 16 10 budget budget NOUN issue-31 16 11 revenues revenue NOUN issue-31 16 12 , , PUNCT issue-31 16 13 revenues revenue NOUN issue-31 16 14 of of ADP issue-31 16 15 local local ADJ issue-31 16 16 budgets budget NOUN issue-31 16 17 , , PUNCT issue-31 16 18 tax tax NOUN issue-31 16 19 revenues revenue NOUN issue-31 16 20 , , PUNCT issue-31 16 21 types type NOUN issue-31 16 22 of of ADP issue-31 16 23 income income NOUN issue-31 16 24 , , PUNCT issue-31 16 25 classification classification NOUN issue-31 16 26 of of ADP issue-31 16 27 incomes income NOUN issue-31 16 28 . . PUNCT issue-31 17 1 jel jel PROPN issue-31 17 2 classification classification NOUN issue-31 17 3 : : PUNCT issue-31 17 4 e62 e62 NUM issue-31 17 5 , , PUNCT issue-31 17 6 e64 e64 PROPN issue-31 17 7 , , PUNCT issue-31 17 8 e63 e63 PROPN issue-31 17 9 1 1 NUM issue-31 17 10 . . PUNCT issue-31 18 1 introduction introduction NOUN issue-31 18 2 studies study NOUN issue-31 18 3 of of ADP issue-31 18 4 the the DET issue-31 18 5 revenue revenue NOUN issue-31 18 6 of of ADP issue-31 18 7 local local ADJ issue-31 18 8 budgets budget NOUN issue-31 18 9 ukraine ukraine PROPN issue-31 18 10 is be AUX issue-31 18 11 of of ADP issue-31 18 12 particular particular ADJ issue-31 18 13 relevance relevance NOUN issue-31 18 14 , , PUNCT issue-31 18 15 especially especially ADV issue-31 18 16 because because SCONJ issue-31 18 17 it it PRON issue-31 18 18 is be AUX issue-31 18 19 local local ADJ issue-31 18 20 governments government NOUN issue-31 18 21 characterize characterize VERB issue-31 18 22 the the DET issue-31 18 23 level level NOUN issue-31 18 24 of of ADP issue-31 18 25 economic economic ADJ issue-31 18 26 development development NOUN issue-31 18 27 , , PUNCT issue-31 18 28 arid arid VERB issue-31 18 29 through through ADP issue-31 18 30 the the DET issue-31 18 31 proper proper ADJ issue-31 18 32 implementation implementation NOUN issue-31 18 33 of of ADP issue-31 18 34 the the DET issue-31 18 35 budgetary budgetary ADJ issue-31 18 36 process process NOUN issue-31 18 37 ensure ensure VERB issue-31 18 38 economic economic ADJ issue-31 18 39 and and CCONJ issue-31 18 40 social social ADJ issue-31 18 41 stability stability NOUN issue-31 18 42 and and CCONJ issue-31 18 43 adequate adequate ADJ issue-31 18 44 standard standard NOUN issue-31 18 45 of of ADP issue-31 18 46 living living NOUN issue-31 18 47 . . PUNCT issue-31 19 1 strengthening strengthen VERB issue-31 19 2 financial financial ADJ issue-31 19 3 , , PUNCT issue-31 19 4 budgetary budgetary ADJ issue-31 19 5 systems system NOUN issue-31 19 6 in in ADP issue-31 19 7 the the DET issue-31 19 8 context context NOUN issue-31 19 9 of of ADP issue-31 19 10 european european ADJ issue-31 19 11 integration integration NOUN issue-31 19 12 processes process NOUN issue-31 19 13 require require VERB issue-31 19 14 a a DET issue-31 19 15 rethinking rethinking NOUN issue-31 19 16 of of ADP issue-31 19 17 social social ADJ issue-31 19 18 and and CCONJ issue-31 19 19 economic economic ADJ issue-31 19 20 nature nature NOUN issue-31 19 21 and and CCONJ issue-31 19 22 the the DET issue-31 19 23 place place NOUN issue-31 19 24 and and CCONJ issue-31 19 25 role role NOUN issue-31 19 26 of of ADP issue-31 19 27 the the DET issue-31 19 28 budget budget NOUN issue-31 19 29 in in ADP issue-31 19 30 the the DET issue-31 19 31 economic economic ADJ issue-31 19 32 system system NOUN issue-31 19 33 of of ADP issue-31 19 34 the the DET issue-31 19 35 state state NOUN issue-31 19 36 , , PUNCT issue-31 19 37 the the DET issue-31 19 38 theoretical theoretical ADJ issue-31 19 39 study study NOUN issue-31 19 40 of of ADP issue-31 19 41 the the DET issue-31 19 42 formation formation NOUN issue-31 19 43 of of ADP issue-31 19 44 the the DET issue-31 19 45 revenue revenue NOUN issue-31 19 46 base base NOUN issue-31 19 47 and and CCONJ issue-31 19 48 use use NOUN issue-31 19 49 of of ADP issue-31 19 50 proceeds proceed NOUN issue-31 19 51 budgets budget NOUN issue-31 19 52 nature nature NOUN issue-31 19 53 of of ADP issue-31 19 54 the the DET issue-31 19 55 budget budget NOUN issue-31 19 56 and and CCONJ issue-31 19 57 its its PRON issue-31 19 58 importance importance NOUN issue-31 19 59 in in ADP issue-31 19 60 creating create VERB issue-31 19 61 an an DET issue-31 19 62 effective effective ADJ issue-31 19 63 system system NOUN issue-31 19 64 of of ADP issue-31 19 65 intergovernmental intergovernmental ADJ issue-31 19 66 relations relation NOUN issue-31 19 67 and and CCONJ issue-31 19 68 territorial territorial ADJ issue-31 19 69 financial financial ADJ issue-31 19 70 equalization equalization NOUN issue-31 19 71 . . PUNCT issue-31 20 1 in in ADP issue-31 20 2 view view NOUN issue-31 20 3 of of ADP issue-31 20 4 this this DET issue-31 20 5 exceptional exceptional ADJ issue-31 20 6 urgency urgency NOUN issue-31 20 7 acquire acquire VERB issue-31 20 8 theoretical theoretical ADJ issue-31 20 9 , , PUNCT issue-31 20 10 methodological methodological ADJ issue-31 20 11 and and CCONJ issue-31 20 12 applied apply VERB issue-31 20 13 research research NOUN issue-31 20 14 questions question NOUN issue-31 20 15 the the DET issue-31 20 16 role role NOUN issue-31 20 17 and and CCONJ issue-31 20 18 importance importance NOUN issue-31 20 19 of of ADP issue-31 20 20 the the DET issue-31 20 21 budget budget NOUN issue-31 20 22 , , PUNCT issue-31 20 23 its its PRON issue-31 20 24 adaptation adaptation NOUN issue-31 20 25 to to ADP issue-31 20 26 the the DET issue-31 20 27 requirements requirement NOUN issue-31 20 28 of of ADP issue-31 20 29 market market NOUN issue-31 20 30 economic economic ADJ issue-31 20 31 environment environment NOUN issue-31 20 32 . . PUNCT issue-31 21 1 in in ADP issue-31 21 2 conditions condition NOUN issue-31 21 3 of of ADP issue-31 21 4 deepening deepen VERB issue-31 21 5 disparities disparity NOUN issue-31 21 6 in in ADP issue-31 21 7 development development NOUN issue-31 21 8 of of ADP issue-31 21 9 different different ADJ issue-31 21 10 regions region NOUN issue-31 21 11 of of ADP issue-31 21 12 ukraine ukraine ADJ issue-31 21 13 revenues revenue NOUN issue-31 21 14 are be AUX issue-31 21 15 problems problem NOUN issue-31 21 16 in in ADP issue-31 21 17 the the DET issue-31 21 18 circle circle NOUN issue-31 21 19 of of ADP issue-31 21 20 interests interest NOUN issue-31 21 21 of of ADP issue-31 21 22 research research NOUN issue-31 21 23 scientists scientist NOUN issue-31 21 24 , , PUNCT issue-31 21 25 practitioners practitioner NOUN issue-31 21 26 and and CCONJ issue-31 21 27 the the DET issue-31 21 28 public public NOUN issue-31 21 29 . . PUNCT issue-31 22 1 so so ADV issue-31 22 2 a a DET issue-31 22 3 priority priority NOUN issue-31 22 4 in in ADP issue-31 22 5 the the DET issue-31 22 6 financial financial ADJ issue-31 22 7 science science NOUN issue-31 22 8 . . PUNCT issue-31 23 1 the the DET issue-31 23 2 need need NOUN issue-31 23 3 to to PART issue-31 23 4 address address VERB issue-31 23 5 these these DET issue-31 23 6 problems problem NOUN issue-31 23 7 causes cause VERB issue-31 23 8 relevance relevance NOUN issue-31 23 9 of of ADP issue-31 23 10 the the DET issue-31 23 11 chosen choose VERB issue-31 23 12 research research NOUN issue-31 23 13 topic topic NOUN issue-31 23 14 . . PUNCT issue-31 24 1 2 2 X issue-31 24 2 . . X issue-31 24 3 analysis analysis NOUN issue-31 24 4 of of ADP issue-31 24 5 recent recent ADJ issue-31 24 6 research research NOUN issue-31 24 7 and and CCONJ issue-31 24 8 publications publication NOUN issue-31 24 9 introduction introduction NOUN issue-31 24 10 of of ADP issue-31 24 11 scientific scientific ADJ issue-31 24 12 publications publication NOUN issue-31 24 13 made make VERB issue-31 24 14 it it PRON issue-31 24 15 possible possible ADJ issue-31 24 16 to to PART issue-31 24 17 estimate estimate VERB issue-31 24 18 the the DET issue-31 24 19 theoretical theoretical ADJ issue-31 24 20 and and CCONJ issue-31 24 21 practical practical ADJ issue-31 24 22 level level NOUN issue-31 24 23 of of ADP issue-31 24 24 development development NOUN issue-31 24 25 problems problem NOUN issue-31 24 26 of of ADP issue-31 24 27 formation formation NOUN issue-31 24 28 of of ADP issue-31 24 29 revenues revenue NOUN issue-31 24 30 of of ADP issue-31 24 31 local local ADJ issue-31 24 32 budgets budget NOUN issue-31 24 33 ukraine ukraine PROPN issue-31 24 34 . . PUNCT issue-31 25 1 an an DET issue-31 25 2 important important ADJ issue-31 25 3 contribution contribution NOUN issue-31 25 4 to to ADP issue-31 25 5 research research NOUN issue-31 25 6 features feature NOUN issue-31 25 7 of of ADP issue-31 25 8 formation formation NOUN issue-31 25 9 of of ADP issue-31 25 10 local local ADJ issue-31 25 11 budgets budget NOUN issue-31 25 12 made make VERB issue-31 25 13 by by ADP issue-31 25 14 such such ADJ issue-31 25 15 scholars scholar NOUN issue-31 25 16 as as ADP issue-31 25 17 bondaruk bondaruk DET issue-31 25 18 t.g t.g PROPN issue-31 25 19 . . PROPN issue-31 25 20 , , PUNCT issue-31 25 21 a.p a.p PROPN issue-31 25 22 . . PROPN issue-31 25 23 kirilenko kirilenko PROPN issue-31 25 24 , , PUNCT issue-31 25 25 yury yury PROPN issue-31 25 26 s. s. PROPN issue-31 25 27 and and CCONJ issue-31 25 28 others other NOUN issue-31 25 29 . . PUNCT issue-31 26 1 most most ADJ issue-31 26 2 sources source NOUN issue-31 26 3 , , PUNCT issue-31 26 4 special special ADJ issue-31 26 5 attention attention NOUN issue-31 26 6 is be AUX issue-31 26 7 paid pay VERB issue-31 26 8 to to ADP issue-31 26 9 the the DET issue-31 26 10 theoretical theoretical ADJ issue-31 26 11 aspects aspect NOUN issue-31 26 12 of of ADP issue-31 26 13 the the DET issue-31 26 14 nature nature NOUN issue-31 26 15 and and CCONJ issue-31 26 16 structure structure NOUN issue-31 26 17 of of ADP issue-31 26 18 local local ADJ issue-31 26 19 revenues revenue NOUN issue-31 26 20 and and CCONJ issue-31 26 21 underestimated underestimate VERB issue-31 26 22 the the DET issue-31 26 23 role role NOUN issue-31 26 24 of of ADP issue-31 26 25 fiscal fiscal ADJ issue-31 26 26 adjustment adjustment NOUN issue-31 26 27 . . PUNCT issue-31 27 1 this this DET issue-31 27 2 study study NOUN issue-31 27 3 aims aim VERB issue-31 27 4 to to PART issue-31 27 5 determine determine VERB issue-31 27 6 the the DET issue-31 27 7 essential essential ADJ issue-31 27 8 characteristics characteristic NOUN issue-31 27 9 of of ADP issue-31 27 10 local local ADJ issue-31 27 11 budgets budget NOUN issue-31 27 12 and and CCONJ issue-31 27 13 justify justify VERB issue-31 27 14 their their PRON issue-31 27 15 classification classification NOUN issue-31 27 16 aspects aspect NOUN issue-31 27 17 . . PUNCT issue-31 28 1 in in ADP issue-31 28 2 the the DET issue-31 28 3 course course NOUN issue-31 28 4 of of ADP issue-31 28 5 writing write VERB issue-31 28 6 used use VERB issue-31 28 7 general general ADJ issue-31 28 8 scientific scientific ADJ issue-31 28 9 and and CCONJ issue-31 28 10 special special ADJ issue-31 28 11 methods method NOUN issue-31 28 12 of of ADP issue-31 28 13 knowledge knowledge NOUN issue-31 28 14 : : PUNCT issue-31 28 15 dialectical dialectical ADJ issue-31 28 16 and and CCONJ issue-31 28 17 systemicfunctional systemicfunctional ADJ issue-31 28 18 – – PUNCT issue-31 28 19 to to PART issue-31 28 20 summarize summarize VERB issue-31 28 21 the the DET issue-31 28 22 theoretical theoretical ADJ issue-31 28 23 concepts concept NOUN issue-31 28 24 of of ADP issue-31 28 25 income income NOUN issue-31 28 26 of of ADP issue-31 28 27 local local ADJ issue-31 28 28 budgets budget NOUN issue-31 28 29 ; ; PUNCT issue-31 28 30 analysis analysis NOUN issue-31 28 31 and and CCONJ issue-31 28 32 synthesis synthesis NOUN issue-31 28 33 – – PUNCT issue-31 28 34 to to PART issue-31 28 35 detail detail VERB issue-31 28 36 baltic baltic PROPN issue-31 28 37 journal journal PROPN issue-31 28 38 of of ADP issue-31 28 39 economic economic ADJ issue-31 28 40 studies study NOUN issue-31 28 41 19 19 NUM issue-31 28 42 vol vol NOUN issue-31 28 43 . . PROPN issue-31 29 1 1 1 NUM issue-31 29 2 , , PUNCT issue-31 29 3 no no INTJ issue-31 29 4 . . NOUN issue-31 29 5 2 2 NUM issue-31 29 6 , , PUNCT issue-31 29 7 2015 2015 NUM issue-31 29 8 the the DET issue-31 29 9 subject subject NOUN issue-31 29 10 of of ADP issue-31 29 11 research research NOUN issue-31 29 12 and and CCONJ issue-31 29 13 study study VERB issue-31 29 14 its its PRON issue-31 29 15 components component NOUN issue-31 29 16 ; ; PUNCT issue-31 29 17 logic logic NOUN issue-31 29 18 synthesis synthesis NOUN issue-31 29 19 – – PUNCT issue-31 29 20 to to PART issue-31 29 21 justify justify VERB issue-31 29 22 approaches approach NOUN issue-31 29 23 and and CCONJ issue-31 29 24 proposals proposal NOUN issue-31 29 25 for for ADP issue-31 29 26 the the DET issue-31 29 27 formulation formulation NOUN issue-31 29 28 of of ADP issue-31 29 29 local local ADJ issue-31 29 30 budgets budget NOUN issue-31 29 31 . . PUNCT issue-31 30 1 3 3 X issue-31 30 2 . . X issue-31 30 3 the the DET issue-31 30 4 main main ADJ issue-31 30 5 material material NOUN issue-31 30 6 . . PUNCT issue-31 31 1 research research NOUN issue-31 31 2 essence essence NOUN issue-31 31 3 revenue revenue NOUN issue-31 31 4 exploring explore VERB issue-31 31 5 the the DET issue-31 31 6 nature nature NOUN issue-31 31 7 of of ADP issue-31 31 8 budget budget NOUN issue-31 31 9 revenues revenue NOUN issue-31 31 10 , , PUNCT issue-31 31 11 to to PART issue-31 31 12 distinguish distinguish VERB issue-31 31 13 between between ADP issue-31 31 14 the the DET issue-31 31 15 definition definition NOUN issue-31 31 16 of of ADP issue-31 31 17 “ " PUNCT issue-31 31 18 public public ADJ issue-31 31 19 revenue revenue NOUN issue-31 31 20 ” " PUNCT issue-31 31 21 and and CCONJ issue-31 31 22 “ " PUNCT issue-31 31 23 budget budget NOUN issue-31 31 24 revenue revenue NOUN issue-31 31 25 ” " PUNCT issue-31 31 26 , , PUNCT issue-31 31 27 which which PRON issue-31 31 28 are be AUX issue-31 31 29 components component NOUN issue-31 31 30 of of ADP issue-31 31 31 conceptual conceptual ADJ issue-31 31 32 apparatus apparatus NOUN issue-31 31 33 of of ADP issue-31 31 34 financial financial ADJ issue-31 31 35 science science NOUN issue-31 31 36 . . PUNCT issue-31 32 1 revenues revenue NOUN issue-31 32 2 – – PUNCT issue-31 32 3 an an DET issue-31 32 4 economic economic ADJ issue-31 32 5 ( ( PUNCT issue-31 32 6 financial financial ADJ issue-31 32 7 ) ) PUNCT issue-31 32 8 category category NOUN issue-31 32 9 , , PUNCT issue-31 32 10 objective objective ADJ issue-31 32 11 phenomenon phenomenon NOUN issue-31 32 12 , , PUNCT issue-31 32 13 and and CCONJ issue-31 32 14 budget budget NOUN issue-31 32 15 revenues revenue NOUN issue-31 32 16     SPACE issue-31 32 17 – – PUNCT issue-31 32 18 financial financial ADJ issue-31 32 19 concepts concept NOUN issue-31 32 20 are be AUX issue-31 32 21 associated associate VERB issue-31 32 22 with with ADP issue-31 32 23 the the DET issue-31 32 24 activities activity NOUN issue-31 32 25 of of ADP issue-31 32 26 the the DET issue-31 32 27 state state NOUN issue-31 32 28 , , PUNCT issue-31 32 29 subjective subjective ADJ issue-31 32 30 actions action NOUN issue-31 32 31 of of ADP issue-31 32 32 people people NOUN issue-31 32 33 . . PUNCT issue-31 33 1 revenues revenue NOUN issue-31 33 2 – – PUNCT issue-31 33 3 broader broad ADJ issue-31 33 4 definition definition NOUN issue-31 33 5 than than ADP issue-31 33 6 budget budget NOUN issue-31 33 7 revenues revenue NOUN issue-31 33 8 ( ( PUNCT issue-31 33 9 fedosov fedosov PROPN issue-31 33 10 , , PUNCT issue-31 33 11 yurii yurii NOUN issue-31 33 12 , , PUNCT issue-31 33 13 2012 2012 NUM issue-31 33 14 ) ) PUNCT issue-31 33 15 . . PUNCT issue-31 34 1 they they PRON issue-31 34 2 include include VERB issue-31 34 3 both both DET issue-31 34 4 budget budget NOUN issue-31 34 5 revenues revenue NOUN issue-31 34 6 and and CCONJ issue-31 34 7 net net ADJ issue-31 34 8 income income NOUN issue-31 34 9 of of ADP issue-31 34 10 state state NOUN issue-31 34 11 enterprises enterprise NOUN issue-31 34 12 . . PUNCT issue-31 35 1 revenues revenue NOUN issue-31 35 2 cover cover VERB issue-31 35 3 the the DET issue-31 35 4 part part NOUN issue-31 35 5 of of ADP issue-31 35 6 financial financial ADJ issue-31 35 7 relations relation NOUN issue-31 35 8 , , PUNCT issue-31 35 9 which which PRON issue-31 35 10 is be AUX issue-31 35 11 associated associate VERB issue-31 35 12 with with ADP issue-31 35 13 the the DET issue-31 35 14 formation formation NOUN issue-31 35 15 of of ADP issue-31 35 16 financial financial ADJ issue-31 35 17 resources resource NOUN issue-31 35 18 at at ADP issue-31 35 19 the the DET issue-31 35 20 disposal disposal NOUN issue-31 35 21 of of ADP issue-31 35 22 the the DET issue-31 35 23 state state NOUN issue-31 35 24 and and CCONJ issue-31 35 25 state state NOUN issue-31 35 26 enterprises enterprise NOUN issue-31 35 27 . . PUNCT issue-31 36 1 this this DET issue-31 36 2 accumulated accumulate VERB issue-31 36 3 financial financial ADJ issue-31 36 4 resources resource NOUN issue-31 36 5 of of ADP issue-31 36 6 the the DET issue-31 36 7 state state NOUN issue-31 36 8 belong belong VERB issue-31 36 9 to to ADP issue-31 36 10 the the DET issue-31 36 11 central central ADJ issue-31 36 12 ( ( PUNCT issue-31 36 13 concentrated concentrate VERB issue-31 36 14 in in ADP issue-31 36 15 the the DET issue-31 36 16 state state NOUN issue-31 36 17 budget budget NOUN issue-31 36 18 funds fund NOUN issue-31 36 19 and and CCONJ issue-31 36 20 purpose purpose NOUN issue-31 36 21 ) ) PUNCT issue-31 36 22 , , PUNCT issue-31 36 23 and and CCONJ issue-31 36 24 those those PRON issue-31 36 25 that that PRON issue-31 36 26 remain remain VERB issue-31 36 27 at at ADP issue-31 36 28 the the DET issue-31 36 29 disposal disposal NOUN issue-31 36 30 of of ADP issue-31 36 31 state state NOUN issue-31 36 32 - - PUNCT issue-31 36 33 owned own VERB issue-31 36 34 enterprises enterprise NOUN issue-31 36 35 is be AUX issue-31 36 36 decentralized decentralize VERB issue-31 36 37 ( ( PUNCT issue-31 36 38 venger venger NOUN issue-31 36 39 , , PUNCT issue-31 36 40 2009 2009 NUM issue-31 36 41 ; ; PUNCT issue-31 36 42 romanenko romanenko PROPN issue-31 36 43 , , PUNCT issue-31 36 44 ogorodnyk ogorodnyk NOUN issue-31 36 45 , , PUNCT issue-31 36 46 2003 2003 NUM issue-31 36 47 ) ) PUNCT issue-31 36 48 . . PUNCT issue-31 37 1 overall overall ADV issue-31 37 2 , , PUNCT issue-31 37 3 budget budget NOUN issue-31 37 4 revenues revenue NOUN issue-31 37 5 are be AUX issue-31 37 6 treated treat VERB issue-31 37 7 as as ADP issue-31 37 8 a a DET issue-31 37 9 collection collection NOUN issue-31 37 10 of of ADP issue-31 37 11 local local ADJ issue-31 37 12 revenues revenue NOUN issue-31 37 13 on on ADP issue-31 37 14 the the DET issue-31 37 15 irrevocable irrevocable ADJ issue-31 37 16 basis basis NOUN issue-31 37 17 , , PUNCT issue-31 37 18 charged charge VERB issue-31 37 19 under under ADP issue-31 37 20 the the DET issue-31 37 21 laws law NOUN issue-31 37 22 of of ADP issue-31 37 23 ukraine ukraine NOUN issue-31 37 24 . . PUNCT issue-31 38 1 thus thus ADV issue-31 38 2 , , PUNCT issue-31 38 3 the the DET issue-31 38 4 concept concept NOUN issue-31 38 5 of of ADP issue-31 38 6 budget budget NOUN issue-31 38 7 revenues revenue NOUN issue-31 38 8 is be AUX issue-31 38 9 a a DET issue-31 38 10 narrower narrow ADJ issue-31 38 11 concept concept NOUN issue-31 38 12 of of ADP issue-31 38 13 public public ADJ issue-31 38 14 revenues revenue NOUN issue-31 38 15 . . PUNCT issue-31 39 1 it it PRON issue-31 39 2 should should AUX issue-31 39 3 also also ADV issue-31 39 4 be be AUX issue-31 39 5 borne bear VERB issue-31 39 6 in in ADP issue-31 39 7 mind mind NOUN issue-31 39 8 that that SCONJ issue-31 39 9 some some PRON issue-31 39 10 of of ADP issue-31 39 11 the the DET issue-31 39 12 financial financial ADJ issue-31 39 13 resources resource NOUN issue-31 39 14 available available ADJ issue-31 39 15 to to ADP issue-31 39 16 the the DET issue-31 39 17 state state NOUN issue-31 39 18 comes come VERB issue-31 39 19 out out ADP issue-31 39 20 of of ADP issue-31 39 21 the the DET issue-31 39 22 budget budget NOUN issue-31 39 23 , , PUNCT issue-31 39 24 with with ADP issue-31 39 25 other other ADJ issue-31 39 26 financial financial ADJ issue-31 39 27 institutions institution NOUN issue-31 39 28 , , PUNCT issue-31 39 29 such such ADJ issue-31 39 30 as as ADP issue-31 39 31 public public ADJ issue-31 39 32 credit credit NOUN issue-31 39 33 , , PUNCT issue-31 39 34 public public ADJ issue-31 39 35 insurance insurance NOUN issue-31 39 36 , , PUNCT issue-31 39 37 etc etc X issue-31 39 38 . . X issue-31 40 1 ( ( PUNCT issue-31 40 2 tripak tripak NOUN issue-31 40 3 , , PUNCT issue-31 40 4 2011 2011 NUM issue-31 40 5 ) ) PUNCT issue-31 40 6 . . PUNCT issue-31 41 1 thus thus ADV issue-31 41 2 , , PUNCT issue-31 41 3 budget budget NOUN issue-31 41 4 revenues revenue NOUN issue-31 41 5 are be AUX issue-31 41 6 defined define VERB issue-31 41 7 as as ADP issue-31 41 8 revenues revenue NOUN issue-31 41 9 for for ADP issue-31 41 10 the the DET issue-31 41 11 main main ADJ issue-31 41 12 national national ADJ issue-31 41 13 fund fund NOUN issue-31 41 14 required require VERB issue-31 41 15 for for ADP issue-31 41 16 the the DET issue-31 41 17 smooth smooth ADJ issue-31 41 18 development development NOUN issue-31 41 19 of of ADP issue-31 41 20 all all DET issue-31 41 21 sectors sector NOUN issue-31 41 22 to to PART issue-31 41 23 improve improve VERB issue-31 41 24 welfare welfare NOUN issue-31 41 25 and and CCONJ issue-31 41 26 cultural cultural ADJ issue-31 41 27 level level NOUN issue-31 41 28 of of ADP issue-31 41 29 the the DET issue-31 41 30 people people NOUN issue-31 41 31 , , PUNCT issue-31 41 32 defense defense NOUN issue-31 41 33 , , PUNCT issue-31 41 34 maintenance maintenance NOUN issue-31 41 35 of of ADP issue-31 41 36 public public ADJ issue-31 41 37 bodies body NOUN issue-31 41 38 and and CCONJ issue-31 41 39 local local ADJ issue-31 41 40 authorities authority NOUN issue-31 41 41 . . PUNCT issue-31 42 1 exploring explore VERB issue-31 42 2 the the DET issue-31 42 3 notion notion NOUN issue-31 42 4 of of ADP issue-31 42 5 retrospective retrospective ADJ issue-31 42 6 incomes income NOUN issue-31 42 7 of of ADP issue-31 42 8 local local ADJ issue-31 42 9 budgets budget NOUN issue-31 42 10 , , PUNCT issue-31 42 11 we we PRON issue-31 42 12 note note VERB issue-31 42 13 that that SCONJ issue-31 42 14 to to ADP issue-31 42 15 the the DET issue-31 42 16 19th 19th ADJ issue-31 42 17 century century NOUN issue-31 42 18 , , PUNCT issue-31 42 19 term term NOUN issue-31 42 20 revenues revenue NOUN issue-31 42 21 of of ADP issue-31 42 22 local local ADJ issue-31 42 23 budgets budget NOUN issue-31 42 24 has have AUX issue-31 42 25 not not PART issue-31 42 26 been be AUX issue-31 42 27 used use VERB issue-31 42 28 and and CCONJ issue-31 42 29 the the DET issue-31 42 30 revenue revenue NOUN issue-31 42 31 of of ADP issue-31 42 32 local local ADJ issue-31 42 33 government government NOUN issue-31 42 34 with with ADP issue-31 42 35 central central ADJ issue-31 42 36 government government NOUN issue-31 42 37 revenues revenue NOUN issue-31 42 38 were be AUX issue-31 42 39 interpreted interpret VERB issue-31 42 40 as as ADP issue-31 42 41 state state NOUN issue-31 42 42 or or CCONJ issue-31 42 43 public public ADJ issue-31 42 44 . . PUNCT issue-31 43 1 in in ADP issue-31 43 2 his his PRON issue-31 43 3 fundamental fundamental ADJ issue-31 43 4 work work NOUN issue-31 43 5 “ " PUNCT issue-31 43 6 the the DET issue-31 43 7 wealth wealth NOUN issue-31 43 8 of of ADP issue-31 43 9 nations nation NOUN issue-31 43 10 . . PUNCT issue-31 44 1 the the DET issue-31 44 2 study study NOUN issue-31 44 3 of of ADP issue-31 44 4 the the DET issue-31 44 5 nature nature NOUN issue-31 44 6 and and CCONJ issue-31 44 7 cause cause NOUN issue-31 44 8 of of ADP issue-31 44 9 the the DET issue-31 44 10 welfare welfare NOUN issue-31 44 11 of of ADP issue-31 44 12 nations nation NOUN issue-31 44 13 “ " PUNCT issue-31 44 14 ( ( PUNCT issue-31 44 15 1776 1776 NUM issue-31 44 16 ) ) PUNCT issue-31 44 17 adam adam PROPN issue-31 44 18 smith smith PROPN issue-31 44 19 first first ADV issue-31 44 20 expressed express VERB issue-31 44 21 feasibility feasibility NOUN issue-31 44 22 of of ADP issue-31 44 23 delimitation delimitation NOUN issue-31 44 24 of of ADP issue-31 44 25 state state NOUN issue-31 44 26 and and CCONJ issue-31 44 27 local local ADJ issue-31 44 28 budgets budget NOUN issue-31 44 29 and and CCONJ issue-31 44 30 , , PUNCT issue-31 44 31 therefore therefore ADV issue-31 44 32 , , PUNCT issue-31 44 33 their their PRON issue-31 44 34 income income NOUN issue-31 44 35 ( ( PUNCT issue-31 44 36 a. a. NOUN issue-31 44 37 smith smith PROPN issue-31 44 38 , , PUNCT issue-31 44 39 1776 1776 NUM issue-31 44 40 ) ) PUNCT issue-31 44 41 . . PUNCT issue-31 45 1 he he PRON issue-31 45 2 stressed stress VERB issue-31 45 3 that that SCONJ issue-31 45 4 in in ADP issue-31 45 5 addition addition NOUN issue-31 45 6 to to ADP issue-31 45 7 public public ADJ issue-31 45 8 financial financial ADJ issue-31 45 9 management management NOUN issue-31 45 10 , , PUNCT issue-31 45 11 there there PRON issue-31 45 12 is be VERB issue-31 45 13 also also ADV issue-31 45 14 the the DET issue-31 45 15 local local ADJ issue-31 45 16 financial financial ADJ issue-31 45 17 sector sector NOUN issue-31 45 18 , , PUNCT issue-31 45 19 highlighting highlight VERB issue-31 45 20 the the DET issue-31 45 21 types type NOUN issue-31 45 22 of of ADP issue-31 45 23 income income NOUN issue-31 45 24 such such ADJ issue-31 45 25 as as ADP issue-31 45 26 non non ADJ issue-31 45 27 - - NOUN issue-31 45 28 tax tax ADJ issue-31 45 29 ( ( PUNCT issue-31 45 30 income income NOUN issue-31 45 31 from from ADP issue-31 45 32 capital capital NOUN issue-31 45 33 , , PUNCT issue-31 45 34 enterprises enterprise NOUN issue-31 45 35 , , PUNCT issue-31 45 36 state state NOUN issue-31 45 37 assets asset NOUN issue-31 45 38 ) ) PUNCT issue-31 45 39 and and CCONJ issue-31 45 40 taxes taxis NOUN issue-31 45 41 . . PUNCT issue-31 46 1 in in ADP issue-31 46 2 soviet soviet PROPN issue-31 46 3 times time NOUN issue-31 46 4 the the DET issue-31 46 5 revenues revenue NOUN issue-31 46 6 of of ADP issue-31 46 7 budgets budget NOUN issue-31 46 8 categories category NOUN issue-31 46 9 examined examine VERB issue-31 46 10 by by ADP issue-31 46 11 such such ADJ issue-31 46 12 scientists scientist NOUN issue-31 46 13 as as ADP issue-31 46 14 n.rovenskyi n.rovenskyi PROPN issue-31 46 15 and and CCONJ issue-31 46 16 d. d. PROPN issue-31 46 17     SPACE issue-31 46 18 butakov butakov PROPN issue-31 46 19 . . PUNCT issue-31 47 1 the the DET issue-31 47 2 scientist scientist PROPN issue-31 47 3 n. n. PROPN issue-31 47 4 rovenskyi rovenskyi PROPN issue-31 47 5 in in ADP issue-31 47 6 1944 1944 NUM issue-31 47 7 ( ( PUNCT issue-31 47 8 lehkostup lehkostup NOUN issue-31 47 9 , , PUNCT issue-31 47 10 2010;rovenskyi 2010;rovenskyi NUM issue-31 47 11 , , PUNCT issue-31 47 12 1944 1944 NUM issue-31 47 13 ) ) PUNCT issue-31 47 14 indicates indicate VERB issue-31 47 15 the the DET issue-31 47 16 proper proper ADJ issue-31 47 17 use use NOUN issue-31 47 18 of of ADP issue-31 47 19 revenues revenue NOUN issue-31 47 20 , , PUNCT issue-31 47 21 income income NOUN issue-31 47 22 and and CCONJ issue-31 47 23 grouping group VERB issue-31 47 24 on on ADP issue-31 47 25 the the DET issue-31 47 26 basis basis NOUN issue-31 47 27 of of ADP issue-31 47 28 the the DET issue-31 47 29 recovery recovery NOUN issue-31 47 30 , , PUNCT issue-31 47 31 it it PRON issue-31 47 32 distinguishes distinguish VERB issue-31 47 33 between between ADP issue-31 47 34 tax tax NOUN issue-31 47 35 revenues revenue NOUN issue-31 47 36 and and CCONJ issue-31 47 37 revenues revenue NOUN issue-31 47 38 arising arise VERB issue-31 47 39 economic economic ADJ issue-31 47 40 activities activity NOUN issue-31 47 41 of of ADP issue-31 47 42 local local ADJ issue-31 47 43 authorities authority NOUN issue-31 47 44 . . PUNCT issue-31 48 1 the the DET issue-31 48 2 category category NOUN issue-31 48 3 of of ADP issue-31 48 4 revenues revenue NOUN issue-31 48 5 of of ADP issue-31 48 6 local local ADJ issue-31 48 7 budgets budget NOUN issue-31 48 8 and and CCONJ issue-31 48 9 consider consider VERB issue-31 48 10 as as ADP issue-31 48 11 a a DET issue-31 48 12 set set NOUN issue-31 48 13 of of ADP issue-31 48 14 economic economic ADJ issue-31 48 15 relations relation NOUN issue-31 48 16 that that PRON issue-31 48 17 contribute contribute VERB issue-31 48 18 to to ADP issue-31 48 19 the the DET issue-31 48 20 territorial territorial ADJ issue-31 48 21 distribution distribution NOUN issue-31 48 22 of of ADP issue-31 48 23 gross gross ADJ issue-31 48 24 domestic domestic ADJ issue-31 48 25 product product NOUN issue-31 48 26 ( ( PUNCT issue-31 48 27 gdp gdp NOUN issue-31 48 28 ) ) PUNCT issue-31 48 29 of of ADP issue-31 48 30 the the DET issue-31 48 31 state state NOUN issue-31 48 32 and and CCONJ issue-31 48 33 ensure ensure VERB issue-31 48 34 the the DET issue-31 48 35 development development NOUN issue-31 48 36 of of ADP issue-31 48 37 financial financial ADJ issue-31 48 38 base base NOUN issue-31 48 39 of of ADP issue-31 48 40 local local ADJ issue-31 48 41 authorities authority NOUN issue-31 48 42 ( ( PUNCT issue-31 48 43 lehkostup lehkostup PROPN issue-31 48 44 , , PUNCT issue-31 48 45 2010 2010 NUM issue-31 48 46 ) ) PUNCT issue-31 48 47 . . PUNCT issue-31 49 1 the the DET issue-31 49 2 biggest big ADJ issue-31 49 3 question question NOUN issue-31 49 4 of of ADP issue-31 49 5 the the DET issue-31 49 6 nature nature NOUN issue-31 49 7 and and CCONJ issue-31 49 8 formation formation NOUN issue-31 49 9 of of ADP issue-31 49 10 local local ADJ issue-31 49 11 budgets budget NOUN issue-31 49 12 in in ADP issue-31 49 13 the the DET issue-31 49 14 financial financial ADJ issue-31 49 15 science science NOUN issue-31 49 16 is be AUX issue-31 49 17 acquired acquire VERB issue-31 49 18 at at ADP issue-31 49 19 the the DET issue-31 49 20 time time NOUN issue-31 49 21 of of ADP issue-31 49 22 independence independence NOUN issue-31 49 23 of of ADP issue-31 49 24 ukraine ukraine PROPN issue-31 49 25 . . PUNCT issue-31 50 1 development development NOUN issue-31 50 2 of of ADP issue-31 50 3 conceptual conceptual ADJ issue-31 50 4 bases basis NOUN issue-31 50 5 of of ADP issue-31 50 6 local local ADJ issue-31 50 7 budgets budget NOUN issue-31 50 8 in in ADP issue-31 50 9 this this DET issue-31 50 10 time time NOUN issue-31 50 11 closely closely ADV issue-31 50 12 associated associate VERB issue-31 50 13 with with ADP issue-31 50 14 the the DET issue-31 50 15 recognition recognition NOUN issue-31 50 16 of of ADP issue-31 50 17 local local ADJ issue-31 50 18 government government NOUN issue-31 50 19 and and CCONJ issue-31 50 20 the the DET issue-31 50 21 expansion expansion NOUN issue-31 50 22 of of ADP issue-31 50 23 financial financial ADJ issue-31 50 24 independence independence NOUN issue-31 50 25 of of ADP issue-31 50 26 heal heal NOUN issue-31 50 27 authorities authority NOUN issue-31 50 28 . . PUNCT issue-31 51 1 however however ADV issue-31 51 2 , , PUNCT issue-31 51 3 many many ADJ issue-31 51 4 researchers researcher NOUN issue-31 51 5 do do AUX issue-31 51 6 not not PART issue-31 51 7 distinguish distinguish VERB issue-31 51 8 the the DET issue-31 51 9 concept concept NOUN issue-31 51 10 of of ADP issue-31 51 11 focal focal ADJ issue-31 51 12 budgets budget NOUN issue-31 51 13 , , PUNCT issue-31 51 14 giving give VERB issue-31 51 15 the the DET issue-31 51 16 definition definition NOUN issue-31 51 17 of of ADP issue-31 51 18 budget budget NOUN issue-31 51 19 revenues revenue NOUN issue-31 51 20 as as ADP issue-31 51 21 a a DET issue-31 51 22 whole whole NOUN issue-31 51 23 , , PUNCT issue-31 51 24 both both CCONJ issue-31 51 25 at at ADP issue-31 51 26 national national ADJ issue-31 51 27 and and CCONJ issue-31 51 28 local local ADJ issue-31 51 29 levels level NOUN issue-31 51 30 . . PUNCT issue-31 52 1 under under ADP issue-31 52 2 budget budget NOUN issue-31 52 3 revenues revenue NOUN issue-31 52 4 authors author NOUN issue-31 52 5 of of ADP issue-31 52 6 “ " PUNCT issue-31 52 7 budget budget NOUN issue-31 52 8 system system NOUN issue-31 52 9 of of ADP issue-31 52 10 ukraine ukraine NOUN issue-31 52 11 ” " PUNCT issue-31 52 12 s.l s.l PROPN issue-31 52 13 . . PROPN issue-31 52 14 yurii yurii PROPN issue-31 52 15 and and CCONJ issue-31 52 16 j. j. PROPN issue-31 52 17 m. m. PROPN issue-31 52 18 beskyd beskyd PROPN issue-31 52 19 ( ( PUNCT issue-31 52 20 yurii yurii NOUN issue-31 52 21 , , PUNCT issue-31 52 22 beskyd beskyd PROPN issue-31 52 23 , , PUNCT issue-31 52 24 2000 2000 NUM issue-31 52 25 ) ) PUNCT issue-31 52 26 to to PART issue-31 52 27 understand understand VERB issue-31 52 28 the the DET issue-31 52 29 state state NOUN issue-31 52 30 of of ADP issue-31 52 31 centralized centralized ADJ issue-31 52 32 resources resource NOUN issue-31 52 33 that that PRON issue-31 52 34 are be AUX issue-31 52 35 necessary necessary ADJ issue-31 52 36 for for ADP issue-31 52 37 the the DET issue-31 52 38 performance performance NOUN issue-31 52 39 of of ADP issue-31 52 40 the the DET issue-31 52 41 functions function NOUN issue-31 52 42 , , PUNCT issue-31 52 43 the the DET issue-31 52 44 main main ADJ issue-31 52 45 activities activity NOUN issue-31 52 46 of of ADP issue-31 52 47 the the DET issue-31 52 48 state state NOUN issue-31 52 49 , , PUNCT issue-31 52 50 due due ADP issue-31 52 51 to to ADP issue-31 52 52 the the DET issue-31 52 53 goals goal NOUN issue-31 52 54 and and CCONJ issue-31 52 55 objectives objective NOUN issue-31 52 56 that that PRON issue-31 52 57 characterize characterize VERB issue-31 52 58 its its PRON issue-31 52 59 essence essence NOUN issue-31 52 60 . . PUNCT issue-31 53 1 such such ADJ issue-31 53 2 revenues revenue NOUN issue-31 53 3 express express VERB issue-31 53 4 the the DET issue-31 53 5 economic economic ADJ issue-31 53 6 relations relation NOUN issue-31 53 7 arising arise VERB issue-31 53 8 in in ADP issue-31 53 9 the the DET issue-31 53 10 process process NOUN issue-31 53 11 of of ADP issue-31 53 12 formation formation NOUN issue-31 53 13 of of ADP issue-31 53 14 funds fund NOUN issue-31 53 15 of of ADP issue-31 53 16 funds fund NOUN issue-31 53 17 and and CCONJ issue-31 53 18 at at ADP issue-31 53 19 the the DET issue-31 53 20 disposal disposal NOUN issue-31 53 21 of of ADP issue-31 53 22 the the DET issue-31 53 23 government government NOUN issue-31 53 24 and and CCONJ issue-31 53 25 management management NOUN issue-31 53 26 ( ( PUNCT issue-31 53 27 s.v.savchuk s.v.savchuk NOUN issue-31 53 28 , , PUNCT issue-31 53 29 2012 2012 NUM issue-31 53 30 ) ) PUNCT issue-31 53 31 . . PUNCT issue-31 54 1 in in ADP issue-31 54 2 this this DET issue-31 54 3 definition definition NOUN issue-31 54 4 reveals reveal VERB issue-31 54 5 valuable valuable ADJ issue-31 54 6 , , PUNCT issue-31 54 7 distribution distribution NOUN issue-31 54 8 character character NOUN issue-31 54 9 concept concept NOUN issue-31 54 10 , , PUNCT issue-31 54 11 but but CCONJ issue-31 54 12 not not PART issue-31 54 13 set set VERB issue-31 54 14 specific specific ADJ issue-31 54 15 local local ADJ issue-31 54 16 budget budget NOUN issue-31 54 17 revenues revenue NOUN issue-31 54 18 . . PUNCT issue-31 55 1 v.v v.v PROPN issue-31 55 2 . . PROPN issue-31 55 3 asauf asauf PROPN issue-31 55 4 , , PUNCT issue-31 55 5 a.v a.v NOUN issue-31 55 6 .dementiev .dementiev ADP issue-31 55 7 budget budget NOUN issue-31 55 8 revenues revenue NOUN issue-31 55 9 interpreted interpret VERB issue-31 55 10 as as ADP issue-31 55 11 funds fund NOUN issue-31 55 12 received receive VERB issue-31 55 13 under under ADP issue-31 55 14 the the DET issue-31 55 15 legislation legislation NOUN issue-31 55 16 available available ADJ issue-31 55 17 to to ADP issue-31 55 18 the the DET issue-31 55 19 appropriate appropriate ADJ issue-31 55 20 level level NOUN issue-31 55 21 of of ADP issue-31 55 22 government government NOUN issue-31 55 23 ( ( PUNCT issue-31 55 24 asaul asaul NOUN issue-31 55 25 , , PUNCT issue-31 55 26 dementiev dementiev PROPN issue-31 55 27 , , PUNCT issue-31 55 28 2010 2010 NUM issue-31 55 29 ) ) PUNCT issue-31 55 30 . . PUNCT issue-31 56 1 budget budget NOUN issue-31 56 2 revenues revenue NOUN issue-31 56 3 are be AUX issue-31 56 4 divided divide VERB issue-31 56 5 into into ADP issue-31 56 6 tax tax NOUN issue-31 56 7 and and CCONJ issue-31 56 8 non non ADJ issue-31 56 9 - - ADJ issue-31 56 10 tax tax ADJ issue-31 56 11 sources source NOUN issue-31 56 12 and and CCONJ issue-31 56 13 gratuitous gratuitous ADJ issue-31 56 14 transfer transfer NOUN issue-31 56 15 . . PUNCT issue-31 57 1 in in ADP issue-31 57 2 the the DET issue-31 57 3 current current ADJ issue-31 57 4 year year NOUN issue-31 57 5 budget budget NOUN issue-31 57 6 revenue revenue NOUN issue-31 57 7 is be AUX issue-31 57 8 credited credit VERB issue-31 57 9 as as ADP issue-31 57 10 the the DET issue-31 57 11 balance balance NOUN issue-31 57 12 that that PRON issue-31 57 13 formed form VERB issue-31 57 14 at at ADP issue-31 57 15 the the DET issue-31 57 16 end end NOUN issue-31 57 17 of of ADP issue-31 57 18 the the DET issue-31 57 19 previous previous ADJ issue-31 57 20 year year NOUN issue-31 57 21 . . PUNCT issue-31 58 1 o.r o.r PROPN issue-31 58 2 . . PROPN issue-31 58 3 romanenko romanenko PROPN issue-31 58 4 in in ADP issue-31 58 5 the the DET issue-31 58 6 manual manual ADJ issue-31 58 7 “ " PUNCT issue-31 58 8 finance finance NOUN issue-31 58 9 ” " PUNCT issue-31 58 10 ( ( PUNCT issue-31 58 11 romanenko romanenko PROPN issue-31 58 12 , , PUNCT issue-31 58 13 2004 2004 NUM issue-31 58 14 ) ) PUNCT issue-31 58 15 revealed reveal VERB issue-31 58 16 the the DET issue-31 58 17 economic economic ADJ issue-31 58 18 nature nature NOUN issue-31 58 19 of of ADP issue-31 58 20 this this DET issue-31 58 21 concept concept NOUN issue-31 58 22 . . PUNCT issue-31 59 1 the the DET issue-31 59 2 national national PROPN issue-31 59 3 budget budget PROPN issue-31 59 4 revenues revenue NOUN issue-31 59 5 scientist scientist NOUN issue-31 59 6 calls call VERB issue-31 59 7 the the DET issue-31 59 8 economic economic ADJ issue-31 59 9 relations relation NOUN issue-31 59 10 arising arise VERB issue-31 59 11 from from ADP issue-31 59 12 state state NOUN issue-31 59 13 entities entity NOUN issue-31 59 14 and and CCONJ issue-31 59 15 individuals individual NOUN issue-31 59 16 in in ADP issue-31 59 17 the the DET issue-31 59 18 formation formation NOUN issue-31 59 19 of of ADP issue-31 59 20 the the DET issue-31 59 21 country country NOUN issue-31 59 22 ’s ’s PART issue-31 59 23 budget budget NOUN issue-31 59 24 . . PUNCT issue-31 60 1 however however ADV issue-31 60 2 , , PUNCT issue-31 60 3 scholars scholar NOUN issue-31 60 4 such such ADJ issue-31 60 5 as as ADP issue-31 60 6 v.d v.d PROPN issue-31 60 7 . . PROPN issue-31 60 8 bazylevych bazylevych PROPN issue-31 60 9 , , PUNCT issue-31 60 10 o.d o.d PROPN issue-31 60 11 . . PROPN issue-31 60 12     SPACE issue-31 60 13 vasylyk vasylyk ADV issue-31 60 14 , , PUNCT issue-31 60 15 o.p o.p PROPN issue-31 60 16 . . PROPN issue-31 60 17 kyrylenko kyrylenko PROPN issue-31 60 18 , , PUNCT issue-31 60 19 u.v u.v PROPN issue-31 60 20 . . PROPN issue-31 60 21 pasichnyk pasichnyk PROPN issue-31 60 22 , , PUNCT issue-31 60 23 v.v v.v PROPN issue-31 60 24 . . PROPN issue-31 60 25 pysmennyi pysmennyi PROPN issue-31 60 26 , , PUNCT issue-31 60 27 s.i s.i PROPN issue-31 60 28 . . PROPN issue-31 60 29 yurii yurii PROPN issue-31 60 30 delimiting delimit VERB issue-31 60 31 the the DET issue-31 60 32 notion notion NOUN issue-31 60 33 of of ADP issue-31 60 34 state state NOUN issue-31 60 35 and and CCONJ issue-31 60 36 local local ADJ issue-31 60 37 budgets budget NOUN issue-31 60 38 . . PUNCT issue-31 61 1 v. v. ADP issue-31 61 2 literate literate ADJ issue-31 61 3 ( ( PUNCT issue-31 61 4 literate literate ADJ issue-31 61 5 , , PUNCT issue-31 61 6 2012 2012 NUM issue-31 61 7 ) ) PUNCT issue-31 62 1 defines define VERB issue-31 62 2 the the DET issue-31 62 3 revenues revenue NOUN issue-31 62 4 of of ADP issue-31 62 5 focal focal ADJ issue-31 62 6 budgets budget NOUN issue-31 62 7 as as ADP issue-31 62 8 part part NOUN issue-31 62 9 of of ADP issue-31 62 10 the the DET issue-31 62 11 financial financial ADJ issue-31 62 12 resources resource NOUN issue-31 62 13 of of ADP issue-31 62 14 local local ADJ issue-31 62 15 authorities authority NOUN issue-31 62 16 with with ADP issue-31 62 17 which which PRON issue-31 62 18 to to PART issue-31 62 19 create create VERB issue-31 62 20 a a DET issue-31 62 21 financial financial ADJ issue-31 62 22 base base NOUN issue-31 62 23 to to PART issue-31 62 24 meet meet VERB issue-31 62 25 socîal socîal NOUN issue-31 62 26 needs need NOUN issue-31 62 27 . . PUNCT issue-31 63 1 manifestations manifestation NOUN issue-31 63 2 of of ADP issue-31 63 3 relations relation NOUN issue-31 63 4 arising arise VERB issue-31 63 5 in in ADP issue-31 63 6 the the DET issue-31 63 7 process process NOUN issue-31 63 8 of of ADP issue-31 63 9 lotai lotai PROPN issue-31 63 10 budget budget NOUN issue-31 63 11 revenues revenue NOUN issue-31 63 12 are be AUX issue-31 63 13 the the DET issue-31 63 14 revenues revenue NOUN issue-31 63 15 of of ADP issue-31 63 16 various various ADJ issue-31 63 17 kinds kind NOUN issue-31 63 18 , , PUNCT issue-31 63 19 and and CCONJ issue-31 63 20 the the DET issue-31 63 21 material material NOUN issue-31 63 22 and and CCONJ issue-31 63 23 the the DET issue-31 63 24 material material NOUN issue-31 63 25 embodiment embodiment NOUN issue-31 63 26 – – PUNCT issue-31 63 27 cash cash NOUN issue-31 63 28 funds fund NOUN issue-31 63 29 raised raise VERB issue-31 63 30 in in ADP issue-31 63 31 the the DET issue-31 63 32 capital capital NOUN issue-31 63 33 budget budget NOUN issue-31 63 34 and and CCONJ issue-31 63 35 used use VERB issue-31 63 36 for for ADP issue-31 63 37 the the DET issue-31 63 38 intended intended ADJ issue-31 63 39 purpose purpose NOUN issue-31 63 40 . . PUNCT issue-31 64 1 professor professor PROPN issue-31 64 2 u.v u.v PROPN issue-31 64 3 . . PROPN issue-31 64 4 pasichnyk pasichnyk PROPN issue-31 64 5 ( ( PUNCT issue-31 64 6 pasichnyk pasichnyk ADV issue-31 64 7 , , PUNCT issue-31 64 8 2008 2008 NUM issue-31 64 9 ) ) PUNCT issue-31 64 10 focuses focus VERB issue-31 64 11 on on ADP issue-31 64 12 identifying identify VERB issue-31 64 13 the the DET issue-31 64 14 economic economic ADJ issue-31 64 15 substance substance NOUN issue-31 64 16 of of ADP issue-31 64 17 revenues revenue NOUN issue-31 64 18 , , PUNCT issue-31 64 19 considered consider VERB issue-31 64 20 as as ADP issue-31 64 21 a a DET issue-31 64 22 separate separate ADJ issue-31 64 23 economic economic ADJ issue-31 64 24 category category NOUN issue-31 64 25 expressing express VERB issue-31 64 26 the the DET issue-31 64 27 scope scope NOUN issue-31 64 28 of of ADP issue-31 64 29 economic economic ADJ issue-31 64 30 relations relation NOUN issue-31 64 31 of of ADP issue-31 64 32 society society NOUN issue-31 64 33 , , PUNCT issue-31 64 34 which which PRON issue-31 64 35 is be AUX issue-31 64 36 associated associate VERB issue-31 64 37 with with ADP issue-31 64 38 the the DET issue-31 64 39 formation formation NOUN issue-31 64 40 , , PUNCT issue-31 64 41 distribution distribution NOUN issue-31 64 42 and and CCONJ issue-31 64 43 use use VERB issue-31 64 44 financial financial ADJ issue-31 64 45 resources resource NOUN issue-31 64 46 of of ADP issue-31 64 47 regional regional ADJ issue-31 64 48 and and CCONJ issue-31 64 49 local local ADJ issue-31 64 50 governments government NOUN issue-31 64 51 used use VERB issue-31 64 52 to to PART issue-31 64 53 provide provide VERB issue-31 64 54 current current ADJ issue-31 64 55 and and CCONJ issue-31 64 56 future future ADJ issue-31 64 57 challenges challenge NOUN issue-31 64 58 of of ADP issue-31 64 59 the the DET issue-31 64 60 region region NOUN issue-31 64 61 . . PUNCT issue-31 65 1 professor professor NOUN issue-31 65 2 o.p o.p PROPN issue-31 65 3 . . PROPN issue-31 65 4 kyrylenko kyrylenko PROPN issue-31 65 5 considers consider VERB issue-31 65 6 local local ADJ issue-31 65 7 budget budget NOUN issue-31 65 8 revenues revenue NOUN issue-31 65 9 as as ADP issue-31 65 10 revenues revenue NOUN issue-31 65 11 , , PUNCT issue-31 65 12 consisting consist VERB issue-31 65 13 of of ADP issue-31 65 14 equity equity NOUN issue-31 65 15 and and CCONJ issue-31 65 16 fixed fix VERB issue-31 65 17 baltic baltic PROPN issue-31 65 18 journal journal PROPN issue-31 65 19 of of ADP issue-31 65 20 economic economic ADJ issue-31 65 21 studies study NOUN issue-31 65 22 20 20 NUM issue-31 65 23 vol vol NOUN issue-31 65 24 . . PROPN issue-31 66 1 1 1 NUM issue-31 66 2 , , PUNCT issue-31 66 3 no no INTJ issue-31 66 4 . . NOUN issue-31 66 5 2 2 NUM issue-31 66 6 , , PUNCT issue-31 66 7 2015 2015 NUM issue-31 66 8 income income NOUN issue-31 66 9 , , PUNCT issue-31 66 10 which which PRON issue-31 66 11 is be AUX issue-31 66 12 defined define VERB issue-31 66 13 for for ADP issue-31 66 14 the the DET issue-31 66 15 long long ADJ issue-31 66 16 term term NOUN issue-31 66 17 , , PUNCT issue-31 66 18 which which PRON issue-31 66 19 should should AUX issue-31 66 20 create create VERB issue-31 66 21 the the DET issue-31 66 22 necessary necessary ADJ issue-31 66 23 conditions condition NOUN issue-31 66 24 for for ADP issue-31 66 25 the the DET issue-31 66 26 implementation implementation NOUN issue-31 66 27 of of ADP issue-31 66 28 strategic strategic ADJ issue-31 66 29 planning planning NOUN issue-31 66 30 ( ( PUNCT issue-31 66 31 kyrylenko kyrylenko NOUN issue-31 66 32 , , PUNCT issue-31 66 33 2004 2004 NUM issue-31 66 34 ) ) PUNCT issue-31 66 35 . . PUNCT issue-31 67 1 the the DET issue-31 67 2 scientist scientist NOUN issue-31 67 3 stressed stress VERB issue-31 67 4 that that SCONJ issue-31 67 5 own own ADJ issue-31 67 6 revenue revenue NOUN issue-31 67 7 receipts receipt NOUN issue-31 67 8 not not PART issue-31 67 9 included include VERB issue-31 67 10 in in ADP issue-31 67 11 the the DET issue-31 67 12 calculation calculation NOUN issue-31 67 13 of of ADP issue-31 67 14 intergovernmental intergovernmental ADJ issue-31 67 15 transfers transfer NOUN issue-31 67 16 to to ADP issue-31 67 17 local local ADJ issue-31 67 18 budgets budget NOUN issue-31 67 19 . . PUNCT issue-31 68 1 as as ADP issue-31 68 2 a a DET issue-31 68 3 result result NOUN issue-31 68 4 , , PUNCT issue-31 68 5 this this DET issue-31 68 6 procedure procedure NOUN issue-31 68 7 provides provide VERB issue-31 68 8 a a DET issue-31 68 9 direct direct ADJ issue-31 68 10 interest interest NOUN issue-31 68 11 of of ADP issue-31 68 12 local local ADJ issue-31 68 13 governments government NOUN issue-31 68 14 in in ADP issue-31 68 15 increasing increase VERB issue-31 68 16 the the DET issue-31 68 17 revenue revenue NOUN issue-31 68 18 side side NOUN issue-31 68 19 . . PUNCT issue-31 69 1 professor professor NOUN issue-31 69 2 s s PART issue-31 69 3 „ „ PUNCT issue-31 69 4 george george PROPN issue-31 69 5 shared share VERB issue-31 69 6 revenues revenue NOUN issue-31 69 7 of of ADP issue-31 69 8 local local ADJ issue-31 69 9 budgets budget NOUN issue-31 69 10 are be AUX issue-31 69 11 fixed fix VERB issue-31 69 12 and and CCONJ issue-31 69 13 control control NOUN issue-31 69 14 ( ( PUNCT issue-31 69 15 yurii yurii NOUN issue-31 69 16 , , PUNCT issue-31 69 17 2003 2003 NUM issue-31 69 18 ) ) PUNCT issue-31 69 19 . . PUNCT issue-31 70 1 from from ADP issue-31 70 2 the the DET issue-31 70 3 standpoint standpoint NOUN issue-31 70 4 of of ADP issue-31 70 5 the the DET issue-31 70 6 scientist scientist NOUN issue-31 70 7 , , PUNCT issue-31 70 8 considered consider VERB issue-31 70 9 as as SCONJ issue-31 70 10 fixed fix VERB issue-31 70 11 income income NOUN issue-31 70 12 , , PUNCT issue-31 70 13 which which PRON issue-31 70 14 by by ADP issue-31 70 15 law law NOUN issue-31 70 16 is be AUX issue-31 70 17 fully fully ADV issue-31 70 18 reserved reserve VERB issue-31 70 19 for for ADP issue-31 70 20 certain certain ADJ issue-31 70 21 budget budget NOUN issue-31 70 22 and and CCONJ issue-31 70 23 not not PART issue-31 70 24 be be AUX issue-31 70 25 transferred transfer VERB issue-31 70 26 to to ADP issue-31 70 27 lower low ADJ issue-31 70 28 level level NOUN issue-31 70 29 budgets budget NOUN issue-31 70 30 or or CCONJ issue-31 70 31 partially partially ADV issue-31 70 32 fixed fix VERB issue-31 70 33 budgets budget NOUN issue-31 70 34 higher high ADJ issue-31 70 35 level level NOUN issue-31 70 36 and and CCONJ issue-31 70 37 to to ADP issue-31 70 38 a a DET issue-31 70 39 certain certain ADJ issue-31 70 40 extent extent NOUN issue-31 70 41 be be AUX issue-31 70 42 transferred transfer VERB issue-31 70 43 to to ADP issue-31 70 44 the the DET issue-31 70 45 budgets budget NOUN issue-31 70 46 of of ADP issue-31 70 47 lower low ADJ issue-31 70 48 level level NOUN issue-31 70 49 . . PUNCT issue-31 71 1 however however ADV issue-31 71 2 , , PUNCT issue-31 71 3 the the DET issue-31 71 4 budget budget NOUN issue-31 71 5 revenues revenue NOUN issue-31 71 6 is be AUX issue-31 71 7 based base VERB issue-31 71 8 not not PART issue-31 71 9 only only ADV issue-31 71 10 on on ADP issue-31 71 11 the the DET issue-31 71 12 fixed fixed ADJ issue-31 71 13 revenue revenue NOUN issue-31 71 14 sources source NOUN issue-31 71 15 . . PUNCT issue-31 72 1 a a DET issue-31 72 2 separate separate ADJ issue-31 72 3 administrative administrative ADJ issue-31 72 4 - - PUNCT issue-31 72 5 territorial territorial ADJ issue-31 72 6 units unit NOUN issue-31 72 7 assigned assign VERB issue-31 72 8 revenue revenue NOUN issue-31 72 9 sources source NOUN issue-31 72 10 may may AUX issue-31 72 11 not not PART issue-31 72 12 suffice suffice VERB issue-31 72 13 to to PART issue-31 72 14 cover cover VERB issue-31 72 15 the the DET issue-31 72 16 costs cost NOUN issue-31 72 17 of of ADP issue-31 72 18 the the DET issue-31 72 19 program program NOUN issue-31 72 20 of of ADP issue-31 72 21 economic economic ADJ issue-31 72 22 and and CCONJ issue-31 72 23 social social ADJ issue-31 72 24 development development NOUN issue-31 72 25 . . PUNCT issue-31 73 1 in in ADP issue-31 73 2 such such ADJ issue-31 73 3 cases case NOUN issue-31 73 4 the the DET issue-31 73 5 regulatory regulatory ADJ issue-31 73 6 returns return NOUN issue-31 73 7 . . PUNCT issue-31 74 1 the the DET issue-31 74 2 above above ADJ issue-31 74 3 income income NOUN issue-31 74 4 characterized characterize VERB issue-31 74 5 in in ADP issue-31 74 6 that that PRON issue-31 74 7 transmitted transmit VERB issue-31 74 8 in in ADP issue-31 74 9 the the DET issue-31 74 10 form form NOUN issue-31 74 11 of of ADP issue-31 74 12 deductions deduction NOUN issue-31 74 13 from from ADP issue-31 74 14 state state NOUN issue-31 74 15 taxes taxis NOUN issue-31 74 16 and and CCONJ issue-31 74 17 fees fee NOUN issue-31 74 18 from from ADP issue-31 74 19 the the DET issue-31 74 20 budget budget NOUN issue-31 74 21 to to ADP issue-31 74 22 the the DET issue-31 74 23 budgets budget NOUN issue-31 74 24 of of ADP issue-31 74 25 higher high ADJ issue-31 74 26 level level NOUN issue-31 74 27 to to ADP issue-31 74 28 lower low ADJ issue-31 74 29 level level NOUN issue-31 74 30 of of ADP issue-31 74 31 rebalancing rebalancing NOUN issue-31 74 32 . . PUNCT issue-31 75 1 v.d v.d PROPN issue-31 75 2 . . PROPN issue-31 75 3 bazylevych bazylevych PROPN issue-31 75 4 stresses stress VERB issue-31 75 5 that that SCONJ issue-31 75 6 local local ADJ issue-31 75 7 budget budget NOUN issue-31 75 8 revenues revenue NOUN issue-31 75 9 are be AUX issue-31 75 10 derived derive VERB issue-31 75 11 from from ADP issue-31 75 12 its its PRON issue-31 75 13 own own ADJ issue-31 75 14 sources source NOUN issue-31 75 15 and and CCONJ issue-31 75 16 assigned assign VERB issue-31 75 17 national national ADJ issue-31 75 18 taxes taxis NOUN issue-31 75 19 , , PUNCT issue-31 75 20 fees fee NOUN issue-31 75 21 and and CCONJ issue-31 75 22 other other ADJ issue-31 75 23 mandatory mandatory ADJ issue-31 75 24 payments payment NOUN issue-31 75 25 ( ( PUNCT issue-31 75 26 bazylevych bazylevych NOUN issue-31 75 27 , , PUNCT issue-31 75 28 2002 2002 NUM issue-31 75 29 ) ) PUNCT issue-31 75 30 . . PUNCT issue-31 76 1 k.m k.m PROPN issue-31 76 2 . . PROPN issue-31 76 3 vladimirov vladimirov PROPN issue-31 76 4 , , PUNCT issue-31 76 5 n.h n.h PROPN issue-31 76 6 . . PROPN issue-31 76 7 chuiko chuiko PROPN issue-31 76 8 and and CCONJ issue-31 76 9 o.f o.f PROPN issue-31 76 10 . . PROPN issue-31 76 11 rogalskyi rogalskyi PROPN issue-31 76 12 ( ( PUNCT issue-31 76 13 vladimirov vladimirov PROPN issue-31 76 14 , , PUNCT issue-31 76 15 chuiko chuiko NOUN issue-31 76 16 , , PUNCT issue-31 76 17 rogalskyi rogalskyi NOUN issue-31 76 18 , , PUNCT issue-31 76 19 2007 2007 NUM issue-31 76 20 ) ) PUNCT issue-31 76 21 noted note VERB issue-31 76 22 only only ADV issue-31 76 23 that that SCONJ issue-31 76 24 the the DET issue-31 76 25 revenues revenue NOUN issue-31 76 26 of of ADP issue-31 76 27 local local ADJ issue-31 76 28 budgets budget NOUN issue-31 76 29 is be AUX issue-31 76 30 the the DET issue-31 76 31 financial financial ADJ issue-31 76 32 basis basis NOUN issue-31 76 33 of of ADP issue-31 76 34 local local ADJ issue-31 76 35 government government NOUN issue-31 76 36 and and CCONJ issue-31 76 37 the the DET issue-31 76 38 state state NOUN issue-31 76 39 is be AUX issue-31 76 40 actively actively ADV issue-31 76 41 involved involve VERB issue-31 76 42 in in ADP issue-31 76 43 the the DET issue-31 76 44 formation formation NOUN issue-31 76 45 of of ADP issue-31 76 46 revenues revenue NOUN issue-31 76 47 of of ADP issue-31 76 48 local local ADJ issue-31 76 49 budgets budget NOUN issue-31 76 50 , , PUNCT issue-31 76 51 financially financially ADV issue-31 76 52 support support VERB issue-31 76 53 it it PRON issue-31 76 54 . . PUNCT issue-31 77 1 they they PRON issue-31 77 2 , , PUNCT issue-31 77 3 like like ADP issue-31 77 4 most most ADJ issue-31 77 5 authors author NOUN issue-31 77 6 , , PUNCT issue-31 77 7 immediately immediately ADV issue-31 77 8 begin begin VERB issue-31 77 9 to to PART issue-31 77 10 disclose disclose VERB issue-31 77 11 the the DET issue-31 77 12 composition composition NOUN issue-31 77 13 of of ADP issue-31 77 14 local local ADJ issue-31 77 15 budgets budget NOUN issue-31 77 16 and and CCONJ issue-31 77 17 sources source NOUN issue-31 77 18 of of ADP issue-31 77 19 their their PRON issue-31 77 20 formation formation NOUN issue-31 77 21 , , PUNCT issue-31 77 22 not not PART issue-31 77 23 focusing focus VERB issue-31 77 24 on on ADP issue-31 77 25 the the DET issue-31 77 26 concept concept NOUN issue-31 77 27 . . PUNCT issue-31 78 1 o.d o.d INTJ issue-31 78 2 . . PROPN issue-31 78 3 vasylyk vasylyk PROPN issue-31 78 4 and and CCONJ issue-31 79 1 k.v k.v PROPN issue-31 79 2 . . PROPN issue-31 79 3 pavliuk pavliuk NOUN issue-31 79 4 ( ( PUNCT issue-31 79 5 vasylyk vasylyk ADV issue-31 79 6 , , PUNCT issue-31 79 7 pavliuk pavliuk NOUN issue-31 79 8 , , PUNCT issue-31 79 9 2004 2004 NUM issue-31 79 10 ) ) PUNCT issue-31 79 11 believe believe VERB issue-31 79 12 that that SCONJ issue-31 79 13 the the DET issue-31 79 14 economic economic ADJ issue-31 79 15 substance substance NOUN issue-31 79 16 of of ADP issue-31 79 17 local local ADJ issue-31 79 18 budgets budget NOUN issue-31 79 19 manifested manifest VERB issue-31 79 20 in in ADP issue-31 79 21 the the DET issue-31 79 22 formation formation NOUN issue-31 79 23 of of ADP issue-31 79 24 funds fund NOUN issue-31 79 25 which which PRON issue-31 79 26 are be AUX issue-31 79 27 financial financial ADJ issue-31 79 28 support support NOUN issue-31 79 29 of of ADP issue-31 79 30 local local ADJ issue-31 79 31 councils council NOUN issue-31 79 32 and and CCONJ issue-31 79 33 local local ADJ issue-31 79 34 government government NOUN issue-31 79 35 administration administration NOUN issue-31 79 36 , , PUNCT issue-31 79 37 and and CCONJ issue-31 79 38 use use VERB issue-31 79 39 these these DET issue-31 79 40 funds fund NOUN issue-31 79 41 to to PART issue-31 79 42 finance finance VERB issue-31 79 43 the the DET issue-31 79 44 maintenance maintenance NOUN issue-31 79 45 and and CCONJ issue-31 79 46 development development NOUN issue-31 79 47 of of ADP issue-31 79 48 social social ADJ issue-31 79 49 infrastructure infrastructure NOUN issue-31 79 50 , , PUNCT issue-31 79 51 local local ADJ issue-31 79 52 economy economy NOUN issue-31 79 53 and and CCONJ issue-31 79 54 more more ADJ issue-31 79 55 . . PUNCT issue-31 80 1 thus thus ADV issue-31 80 2 , , PUNCT issue-31 80 3 the the DET issue-31 80 4 study study NOUN issue-31 80 5 of of ADP issue-31 80 6 scientific scientific ADJ issue-31 80 7 papers paper NOUN issue-31 80 8 on on ADP issue-31 80 9 the the DET issue-31 80 10 problems problem NOUN issue-31 80 11 of of ADP issue-31 80 12 formation formation NOUN issue-31 80 13 of of ADP issue-31 80 14 local local ADJ issue-31 80 15 budgets budget NOUN issue-31 80 16 give give VERB issue-31 80 17 reason reason NOUN issue-31 80 18 to to PART issue-31 80 19 formulate formulate VERB issue-31 80 20 their their PRON issue-31 80 21 own own ADJ issue-31 80 22 definition definition NOUN issue-31 80 23 of of ADP issue-31 80 24 “ " PUNCT issue-31 80 25 local local ADJ issue-31 80 26 budget budget NOUN issue-31 80 27 revenues revenue NOUN issue-31 80 28 ” " PUNCT issue-31 80 29 – – PUNCT issue-31 80 30 a a DET issue-31 80 31 combination combination NOUN issue-31 80 32 of of ADP issue-31 80 33 monetary monetary ADJ issue-31 80 34 and and CCONJ issue-31 80 35 economic economic ADJ issue-31 80 36 relations relation NOUN issue-31 80 37 of of ADP issue-31 80 38 society society NOUN issue-31 80 39 to to PART issue-31 80 40 ensure ensure VERB issue-31 80 41 the the DET issue-31 80 42 formation formation NOUN issue-31 80 43 , , PUNCT issue-31 80 44 distribution distribution NOUN issue-31 80 45 of of ADP issue-31 80 46 financial financial ADJ issue-31 80 47 resources resource NOUN issue-31 80 48 at at ADP issue-31 80 49 the the DET issue-31 80 50 regional regional ADJ issue-31 80 51 level level NOUN issue-31 80 52 and and CCONJ issue-31 80 53 optimal optimal ADJ issue-31 80 54 , , PUNCT issue-31 80 55 efficient efficient ADJ issue-31 80 56 regional regional ADJ issue-31 80 57 development development NOUN issue-31 80 58 with with ADP issue-31 80 59 decentralized decentralized ADJ issue-31 80 60 management management NOUN issue-31 80 61 in in ADP issue-31 80 62 the the DET issue-31 80 63 face face NOUN issue-31 80 64 of of ADP issue-31 80 65 local local ADJ issue-31 80 66 authorities authority NOUN issue-31 80 67 . . PUNCT issue-31 81 1 that that PRON issue-31 81 2 is be AUX issue-31 81 3 , , PUNCT issue-31 81 4 the the DET issue-31 81 5 incomes income NOUN issue-31 81 6 of of ADP issue-31 81 7 local local ADJ issue-31 81 8 budgets budget NOUN issue-31 81 9 – – PUNCT issue-31 81 10 are be AUX issue-31 81 11 financial financial ADJ issue-31 81 12 resources resource NOUN issue-31 81 13 of of ADP issue-31 81 14 local local ADJ issue-31 81 15 authorities authority NOUN issue-31 81 16 , , PUNCT issue-31 81 17 which which PRON issue-31 81 18 are be AUX issue-31 81 19 used use VERB issue-31 81 20 for for ADP issue-31 81 21 the the DET issue-31 81 22 development development NOUN issue-31 81 23 of of ADP issue-31 81 24 a a DET issue-31 81 25 particular particular ADJ issue-31 81 26 region region NOUN issue-31 81 27 and and CCONJ issue-31 81 28 which which PRON issue-31 81 29 should should AUX issue-31 81 30 meet meet VERB issue-31 81 31 the the DET issue-31 81 32 scope scope NOUN issue-31 81 33 of of ADP issue-31 81 34 authority authority NOUN issue-31 81 35 established establish VERB issue-31 81 36 by by ADP issue-31 81 37 law law NOUN issue-31 81 38 . . PUNCT issue-31 82 1 4 4 X issue-31 82 2 . . X issue-31 82 3 classification classification NOUN issue-31 82 4 aspects aspect NOUN issue-31 82 5 revenues revenue NOUN issue-31 82 6 and and CCONJ issue-31 82 7 expenditures expenditure NOUN issue-31 82 8 of of ADP issue-31 82 9 local local ADJ issue-31 82 10 budgets budget NOUN issue-31 82 11 the the DET issue-31 82 12 study study NOUN issue-31 82 13 of of ADP issue-31 82 14 literature literature NOUN issue-31 82 15 ( ( PUNCT issue-31 82 16 bondaruk bondaruk PROPN issue-31 82 17 , , PUNCT issue-31 82 18 2013 2013 NUM issue-31 82 19 ) ) PUNCT issue-31 82 20 suggests suggest VERB issue-31 82 21 that that SCONJ issue-31 82 22 aspects aspect NOUN issue-31 82 23 of of ADP issue-31 82 24 the the DET issue-31 82 25 issue issue NOUN issue-31 82 26 of of ADP issue-31 82 27 classification classification NOUN issue-31 82 28 of of ADP issue-31 82 29 revenues revenue NOUN issue-31 82 30 and and CCONJ issue-31 82 31 expenditures expenditure NOUN issue-31 82 32 of of ADP issue-31 82 33 local local ADJ issue-31 82 34 budgets budget NOUN issue-31 82 35 is be AUX issue-31 82 36 quite quite ADV issue-31 82 37 controversial controversial ADJ issue-31 82 38 , , PUNCT issue-31 82 39 because because SCONJ issue-31 82 40 each each PRON issue-31 82 41 of of ADP issue-31 82 42 scholars scholar NOUN issue-31 82 43 considers consider VERB issue-31 82 44 and and CCONJ issue-31 82 45 distinguishes distinguish VERB issue-31 82 46 between between ADP issue-31 82 47 types type NOUN issue-31 82 48 of of ADP issue-31 82 49 classifications classification NOUN issue-31 82 50 of of ADP issue-31 82 51 income income NOUN issue-31 82 52 and and CCONJ issue-31 82 53 expenditure expenditure NOUN issue-31 82 54 from from ADP issue-31 82 55 different different ADJ issue-31 82 56 perspectives perspective NOUN issue-31 82 57 . . PUNCT issue-31 83 1 in in ADP issue-31 83 2 that that DET issue-31 83 3 reason reason NOUN issue-31 83 4 , , PUNCT issue-31 83 5 there there PRON issue-31 83 6 is be VERB issue-31 83 7 no no DET issue-31 83 8 one one NUM issue-31 83 9 universal universal ADJ issue-31 83 10 classification classification NOUN issue-31 83 11 of of ADP issue-31 83 12 revenues revenue NOUN issue-31 83 13 and and CCONJ issue-31 83 14 expenditures expenditure NOUN issue-31 83 15 of of ADP issue-31 83 16 the the DET issue-31 83 17 local local ADJ issue-31 83 18 budget budget NOUN issue-31 83 19 . . PUNCT issue-31 84 1 classification classification NOUN issue-31 84 2 analysis analysis NOUN issue-31 84 3 of of ADP issue-31 84 4 local local ADJ issue-31 84 5 budgets budget NOUN issue-31 84 6 in in ADP issue-31 84 7 the the DET issue-31 84 8 current current ADJ issue-31 84 9 conditions condition NOUN issue-31 84 10 is be AUX issue-31 84 11 of of ADP issue-31 84 12 particular particular ADJ issue-31 84 13 relevance relevance NOUN issue-31 84 14 . . PUNCT issue-31 85 1 the the DET issue-31 85 2 scientific scientific ADJ issue-31 85 3 literature literature NOUN issue-31 85 4 presents present VERB issue-31 85 5 various various ADJ issue-31 85 6 criteria criterion NOUN issue-31 85 7 for for ADP issue-31 85 8 the the DET issue-31 85 9 classification classification NOUN issue-31 85 10 of of ADP issue-31 85 11 local local ADJ issue-31 85 12 budgets budget NOUN issue-31 85 13 , , PUNCT issue-31 85 14 indicating indicate VERB issue-31 85 15 that that SCONJ issue-31 85 16 the the DET issue-31 85 17 multifaceted multifaceted ADJ issue-31 85 18 problems problem NOUN issue-31 85 19 of of ADP issue-31 85 20 coverage coverage NOUN issue-31 85 21 sources source NOUN issue-31 85 22 of of ADP issue-31 85 23 local local ADJ issue-31 85 24 revenues revenue NOUN issue-31 85 25 and and CCONJ issue-31 85 26 functional functional ADJ issue-31 85 27 areas area NOUN issue-31 85 28 table table VERB issue-31 85 29 multi multi ADJ issue-31 85 30 classification classification NOUN issue-31 85 31 of of ADP issue-31 85 32 local local ADJ issue-31 85 33 budget budget NOUN issue-31 85 34 revenues revenue NOUN issue-31 85 35 the the DET issue-31 85 36 criteria criterion NOUN issue-31 85 37 for for ADP issue-31 85 38 classification classification NOUN issue-31 85 39 items item NOUN issue-31 85 40 of of ADP issue-31 85 41 income income NOUN issue-31 85 42 according accord VERB issue-31 85 43 to to ADP issue-31 85 44 the the DET issue-31 85 45 budget budget NOUN issue-31 85 46 code code NOUN issue-31 85 47 – – PUNCT issue-31 85 48 own own ADJ issue-31 85 49 ; ; PUNCT issue-31 85 50 – – PUNCT issue-31 85 51 mounted mount VERB issue-31 85 52 . . PUNCT issue-31 86 1 by by ADP issue-31 86 2 section section NOUN issue-31 86 3 according accord VERB issue-31 86 4 to to ADP issue-31 86 5 budget budget NOUN issue-31 86 6 classification classification NOUN issue-31 86 7 – – PUNCT issue-31 86 8 tax tax NOUN issue-31 86 9 revenues revenue NOUN issue-31 86 10 ( ( PUNCT issue-31 86 11 taxes taxis NOUN issue-31 86 12 , , PUNCT issue-31 86 13 fees fee NOUN issue-31 86 14 and and CCONJ issue-31 86 15 charges charge NOUN issue-31 86 16 ) ) PUNCT issue-31 86 17 ; ; PUNCT issue-31 86 18 – – PUNCT issue-31 86 19 non non ADJ issue-31 86 20 - - ADJ issue-31 86 21 tax tax ADJ issue-31 86 22 revenues revenue NOUN issue-31 86 23 ( ( PUNCT issue-31 86 24 revenues revenue NOUN issue-31 86 25 from from ADP issue-31 86 26 property property NOUN issue-31 86 27 and and CCONJ issue-31 86 28 business business NOUN issue-31 86 29 activity activity NOUN issue-31 86 30 , , PUNCT issue-31 86 31 revenues revenue NOUN issue-31 86 32 from from ADP issue-31 86 33 fines fine NOUN issue-31 86 34 , , PUNCT issue-31 86 35 etc etc X issue-31 86 36 . . X issue-31 86 37 ) ) PUNCT issue-31 86 38 – – PUNCT issue-31 86 39 revenues revenue NOUN issue-31 86 40 from from ADP issue-31 86 41 capital capital NOUN issue-31 86 42 transactions transaction NOUN issue-31 86 43 ( ( PUNCT issue-31 86 44 cash cash NOUN issue-31 86 45 flow flow NOUN issue-31 86 46 from from ADP issue-31 86 47 the the DET issue-31 86 48 sale sale NOUN issue-31 86 49 of of ADP issue-31 86 50 ownerless ownerless NOUN issue-31 86 51 property property NOUN issue-31 86 52 , , PUNCT issue-31 86 53 property property NOUN issue-31 86 54 that that PRON issue-31 86 55 the the DET issue-31 86 56 law law NOUN issue-31 86 57 passed pass VERB issue-31 86 58 heir heir NOUN issue-31 86 59 to to ADP issue-31 86 60 the the DET issue-31 86 61 state state NOUN issue-31 86 62 , , PUNCT issue-31 86 63 and and CCONJ issue-31 86 64 treasures treasure NOUN issue-31 86 65 ) ) PUNCT issue-31 86 66 – – PUNCT issue-31 86 67 official official ADJ issue-31 86 68 transfers transfer NOUN issue-31 86 69 ( ( PUNCT issue-31 86 70 subventions subvention NOUN issue-31 86 71 , , PUNCT issue-31 86 72 grants grant NOUN issue-31 86 73 , , PUNCT issue-31 86 74 subsidies subsidy NOUN issue-31 86 75 ) ) PUNCT issue-31 86 76 for for ADP issue-31 86 77 localization localization NOUN issue-31 86 78 – – PUNCT issue-31 86 79 territorial territorial ADJ issue-31 86 80 income income NOUN issue-31 86 81 received receive VERB issue-31 86 82 in in ADP issue-31 86 83 the the DET issue-31 86 84 territory territory NOUN issue-31 86 85 of of ADP issue-31 86 86 local local ADJ issue-31 86 87 government government NOUN issue-31 86 88 – – PUNCT issue-31 86 89 income income NOUN issue-31 86 90 derived derive VERB issue-31 86 91 in in ADP issue-31 86 92 other other ADJ issue-31 86 93 areas area NOUN issue-31 86 94 for for ADP issue-31 86 95 socio socio NOUN issue-31 86 96 - - PUNCT issue-31 86 97 economic economic ADJ issue-31 86 98 content content NOUN issue-31 86 99 – – PUNCT issue-31 86 100 revenues revenue NOUN issue-31 86 101 from from ADP issue-31 86 102 public public ADJ issue-31 86 103 entities entity NOUN issue-31 86 104 , , PUNCT issue-31 86 105 municipal municipal ADJ issue-31 86 106 , , PUNCT issue-31 86 107 private private ADJ issue-31 86 108 , , PUNCT issue-31 86 109 collective collective ADJ issue-31 86 110 ownership ownership NOUN issue-31 86 111 ; ; PUNCT issue-31 86 112 – – PUNCT issue-31 86 113 funds fund NOUN issue-31 86 114 received receive VERB issue-31 86 115 from from ADP issue-31 86 116 the the DET issue-31 86 117 public public NOUN issue-31 86 118 under under ADP issue-31 86 119 the the DET issue-31 86 120 terms term NOUN issue-31 86 121 of of ADP issue-31 86 122 repayment repayment NOUN issue-31 86 123 – – PUNCT issue-31 86 124 inverse inverse ADJ issue-31 86 125 income income NOUN issue-31 86 126 – – PUNCT issue-31 86 127 placing place VERB issue-31 86 128 local local ADJ issue-31 86 129 loans loan NOUN issue-31 86 130 – – PUNCT issue-31 86 131 irreversible irreversible ADJ issue-31 86 132 revenues revenue NOUN issue-31 86 133 – – PUNCT issue-31 86 134 payments payment NOUN issue-31 86 135 and and CCONJ issue-31 86 136 payments payment NOUN issue-31 86 137 of of ADP issue-31 86 138 businesses business NOUN issue-31 86 139 and and CCONJ issue-31 86 140 individuals individual NOUN issue-31 86 141 the the DET issue-31 86 142 level level NOUN issue-31 86 143 of of ADP issue-31 86 144 centralization centralization NOUN issue-31 86 145 – – PUNCT issue-31 86 146 decentralized decentralize VERB issue-31 86 147 – – PUNCT issue-31 86 148 revenue revenue NOUN issue-31 86 149 used use VERB issue-31 86 150 at at ADP issue-31 86 151 the the DET issue-31 86 152 place place NOUN issue-31 86 153 of of ADP issue-31 86 154 education education NOUN issue-31 86 155 – – PUNCT issue-31 86 156 centralized centralized ADJ issue-31 86 157 – – PUNCT issue-31 86 158 revenues revenue NOUN issue-31 86 159 that that PRON issue-31 86 160 are be AUX issue-31 86 161 concentrated concentrate VERB issue-31 86 162 in in ADP issue-31 86 163 the the DET issue-31 86 164 state state NOUN issue-31 86 165 budget budget NOUN issue-31 86 166 and and CCONJ issue-31 86 167 other other ADJ issue-31 86 168 target target NOUN issue-31 86 169 funds fund NOUN issue-31 86 170 centralized centralize VERB issue-31 86 171 cash cash NOUN issue-31 86 172 by by ADP issue-31 86 173 means mean NOUN issue-31 86 174 of of ADP issue-31 86 175 attracting attract VERB issue-31 86 176 – – PUNCT issue-31 86 177 taxes taxis NOUN issue-31 86 178 – – PUNCT issue-31 86 179 fees fee NOUN issue-31 86 180 – – PUNCT issue-31 86 181 mandatory mandatory ADJ issue-31 86 182 payments payment NOUN issue-31 86 183 – – PUNCT issue-31 86 184 other other ADJ issue-31 86 185 revenues revenue NOUN issue-31 86 186 by by ADP issue-31 86 187 the the DET issue-31 86 188 method method NOUN issue-31 86 189 of of ADP issue-31 86 190 mobilization mobilization NOUN issue-31 86 191 – – PUNCT issue-31 86 192 mandatory mandatory ADJ issue-31 86 193 – – PUNCT issue-31 86 194 voluntary voluntary ADJ issue-31 86 195 the the DET issue-31 86 196 frequency frequency NOUN issue-31 86 197 of of ADP issue-31 86 198 occurrence occurrence NOUN issue-31 86 199 – – PUNCT issue-31 86 200 ordinary ordinary ADJ issue-31 86 201 – – PUNCT issue-31 86 202 regularly regularly ADV issue-31 86 203 included include VERB issue-31 86 204 in in ADP issue-31 86 205 income income NOUN issue-31 86 206 – – PUNCT issue-31 86 207 emergency emergency NOUN issue-31 86 208 – – PUNCT issue-31 86 209 included include VERB issue-31 86 210 in in ADP issue-31 86 211 income income NOUN issue-31 86 212 on on ADP issue-31 86 213 exceptional exceptional ADJ issue-31 86 214 but but CCONJ issue-31 86 215 justified justify VERB issue-31 86 216 circumstances circumstance NOUN issue-31 86 217 according accord VERB issue-31 86 218 to to ADP issue-31 86 219 sources source NOUN issue-31 86 220 of of ADP issue-31 86 221 formation formation NOUN issue-31 86 222 and and CCONJ issue-31 86 223 use use NOUN issue-31 86 224 of of ADP issue-31 86 225 the the DET issue-31 86 226 form form NOUN issue-31 86 227 – – PUNCT issue-31 86 228 income income NOUN issue-31 86 229 from from ADP issue-31 86 230 property property NOUN issue-31 86 231 – – PUNCT issue-31 86 232 revenues revenue NOUN issue-31 86 233 of of ADP issue-31 86 234 local local ADJ issue-31 86 235 budgets budget NOUN issue-31 86 236 , , PUNCT issue-31 86 237 which which PRON issue-31 86 238 are be AUX issue-31 86 239 a a DET issue-31 86 240 source source NOUN issue-31 86 241 of of ADP issue-31 86 242 revenue revenue NOUN issue-31 86 243 , , PUNCT issue-31 86 244 cost cost NOUN issue-31 86 245 – – PUNCT issue-31 86 246 the the DET issue-31 86 247 sale sale NOUN issue-31 86 248 of of ADP issue-31 86 249 land land NOUN issue-31 86 250 – – PUNCT issue-31 86 251 different different ADJ issue-31 86 252 types type NOUN issue-31 86 253 of of ADP issue-31 86 254 payments payment NOUN issue-31 86 255 by by ADP issue-31 86 256 way way NOUN issue-31 86 257 of of ADP issue-31 86 258 enrollment enrollment NOUN issue-31 86 259 – – PUNCT issue-31 86 260 income income NOUN issue-31 86 261 of of ADP issue-31 86 262 the the DET issue-31 86 263 general general ADJ issue-31 86 264 fund fund NOUN issue-31 86 265 – – PUNCT issue-31 86 266 special special ADJ issue-31 86 267 fund fund NOUN issue-31 86 268 revenues revenue NOUN issue-31 86 269 baltic baltic PROPN issue-31 86 270 journal journal PROPN issue-31 86 271 of of ADP issue-31 86 272 economic economic ADJ issue-31 86 273 studies study NOUN issue-31 86 274 21 21 NUM issue-31 86 275 vol vol NOUN issue-31 86 276 . . PROPN issue-31 87 1 1 1 NUM issue-31 87 2 , , PUNCT issue-31 87 3 no no INTJ issue-31 87 4 . . NOUN issue-31 87 5 2 2 NUM issue-31 87 6 , , PUNCT issue-31 87 7 2015 2015 NUM issue-31 87 8 of of ADP issue-31 87 9 use use NOUN issue-31 87 10 . . PUNCT issue-31 88 1 multi multi ADJ issue-31 88 2 classification classification NOUN issue-31 88 3 of of ADP issue-31 88 4 local local ADJ issue-31 88 5 budget budget NOUN issue-31 88 6 revenues revenue NOUN issue-31 88 7 in in ADP issue-31 88 8 the the DET issue-31 88 9 table table NOUN issue-31 88 10 . . PUNCT issue-31 89 1 according accord VERB issue-31 89 2 to to ADP issue-31 89 3 the the DET issue-31 89 4 code code NOUN issue-31 89 5 of of ADP issue-31 89 6 budget budget NOUN issue-31 89 7 classification classification NOUN issue-31 89 8 , , PUNCT issue-31 89 9 budget budget NOUN issue-31 89 10 revenues revenue NOUN issue-31 89 11 are be AUX issue-31 89 12 distributed distribute VERB issue-31 89 13 in in ADP issue-31 89 14 the the DET issue-31 89 15 following follow VERB issue-31 89 16 sections section NOUN issue-31 89 17 : : PUNCT issue-31 89 18 tax tax NOUN issue-31 89 19 revenues revenue NOUN issue-31 89 20 , , PUNCT issue-31 89 21 non non ADJ issue-31 89 22 - - ADJ issue-31 89 23 tax tax ADJ issue-31 89 24 revenues revenue NOUN issue-31 89 25 , , PUNCT issue-31 89 26 revenues revenue NOUN issue-31 89 27 from from ADP issue-31 89 28 capital capital NOUN issue-31 89 29 transactions transaction NOUN issue-31 89 30 and and CCONJ issue-31 89 31 transfers transfer NOUN issue-31 89 32 . . PUNCT issue-31 90 1 depending depend VERB issue-31 90 2 on on ADP issue-31 90 3 the the DET issue-31 90 4 location location NOUN issue-31 90 5 of of ADP issue-31 90 6 the the DET issue-31 90 7 territorial territorial ADJ issue-31 90 8 local local ADJ issue-31 90 9 revenues revenue NOUN issue-31 90 10 advisable advisable ADJ issue-31 90 11 to to PART issue-31 90 12 separate separate VERB issue-31 90 13 : : PUNCT issue-31 90 14 income income NOUN issue-31 90 15 received receive VERB issue-31 90 16 in in ADP issue-31 90 17 the the DET issue-31 90 18 territory territory NOUN issue-31 90 19 of of ADP issue-31 90 20 local local ADJ issue-31 90 21 government government NOUN issue-31 90 22 , , PUNCT issue-31 90 23 and and CCONJ issue-31 90 24 the the DET issue-31 90 25 income income NOUN issue-31 90 26 derived derive VERB issue-31 90 27 in in ADP issue-31 90 28 other other ADJ issue-31 90 29 areas area NOUN issue-31 90 30 , , PUNCT issue-31 90 31 which which PRON issue-31 90 32 are be AUX issue-31 90 33 directed direct VERB issue-31 90 34 at at ADP issue-31 90 35 a a DET issue-31 90 36 particular particular ADJ issue-31 90 37 local local ADJ issue-31 90 38 budget budget NOUN issue-31 90 39 . . PUNCT issue-31 91 1 in in ADP issue-31 91 2 the the DET issue-31 91 3 classification classification NOUN issue-31 91 4 of of ADP issue-31 91 5 income income NOUN issue-31 91 6 socioeconomic socioeconomic ADJ issue-31 91 7 taken take VERB issue-31 91 8 into into ADP issue-31 91 9 account account NOUN issue-31 91 10 the the DET issue-31 91 11 existence existence NOUN issue-31 91 12 of of ADP issue-31 91 13 different different ADJ issue-31 91 14 forms form NOUN issue-31 91 15 of of ADP issue-31 91 16 ownership ownership NOUN issue-31 91 17 . . PUNCT issue-31 92 1 the the DET issue-31 92 2 most most ADV issue-31 92 3 commonly commonly ADV issue-31 92 4 used use VERB issue-31 92 5 classification classification NOUN issue-31 92 6 division division NOUN issue-31 92 7 revenues revenue NOUN issue-31 92 8 for for ADP issue-31 92 9 tax tax NOUN issue-31 92 10 and and CCONJ issue-31 92 11 non non ADJ issue-31 92 12 - - NOUN issue-31 92 13 tax tax NOUN issue-31 92 14 . . PUNCT issue-31 93 1 also also ADV issue-31 93 2 , , PUNCT issue-31 93 3 budget budget NOUN issue-31 93 4 revenues revenue NOUN issue-31 93 5 can can AUX issue-31 93 6 be be AUX issue-31 93 7 both both ADV issue-31 93 8 mandatory mandatory ADJ issue-31 93 9 and and CCONJ issue-31 93 10 voluntary voluntary ADJ issue-31 93 11 revenue revenue NOUN issue-31 93 12 . . PUNCT issue-31 94 1 based base VERB issue-31 94 2 on on ADP issue-31 94 3 the the DET issue-31 94 4 sources source NOUN issue-31 94 5 of of ADP issue-31 94 6 division division NOUN issue-31 94 7 formation formation NOUN issue-31 94 8 , , PUNCT issue-31 94 9 laid lay VERB issue-31 94 10 criterion criterion NOUN issue-31 94 11 , , PUNCT issue-31 94 12 thereby thereby ADV issue-31 94 13 be be AUX issue-31 94 14 obtained obtain VERB issue-31 94 15 revenues revenue NOUN issue-31 94 16 : : PUNCT issue-31 94 17 income income NOUN issue-31 94 18 , , PUNCT issue-31 94 19 personal personal ADJ issue-31 94 20 income income NOUN issue-31 94 21 , , PUNCT issue-31 94 22 other other ADJ issue-31 94 23 budgets budget NOUN issue-31 94 24 funds fund NOUN issue-31 94 25 and and CCONJ issue-31 94 26 others other NOUN issue-31 94 27 . . PUNCT issue-31 95 1 some some DET issue-31 95 2 authors author NOUN issue-31 95 3 share share VERB issue-31 95 4 income income NOUN issue-31 95 5 on on ADP issue-31 95 6 ordinary ordinary ADJ issue-31 95 7 and and CCONJ issue-31 95 8 extraordinary extraordinary ADJ issue-31 95 9 ( ( PUNCT issue-31 95 10 momot momot NOUN issue-31 95 11 , , PUNCT issue-31 95 12 2012 2012 NUM issue-31 95 13 ) ) PUNCT issue-31 95 14 . . PUNCT issue-31 96 1 also also ADV issue-31 96 2 , , PUNCT issue-31 96 3 revenues revenue NOUN issue-31 96 4 are be AUX issue-31 96 5 allocated allocate VERB issue-31 96 6 general general ADJ issue-31 96 7 and and CCONJ issue-31 96 8 special special ADJ issue-31 96 9 funds fund NOUN issue-31 96 10 of of ADP issue-31 96 11 the the DET issue-31 96 12 local local ADJ issue-31 96 13 budget budget NOUN issue-31 96 14 . . PUNCT issue-31 97 1 that that PRON issue-31 97 2 is be AUX issue-31 97 3 , , PUNCT issue-31 97 4 there there PRON issue-31 97 5 are be VERB issue-31 97 6 different different ADJ issue-31 97 7 criteria criterion NOUN issue-31 97 8 for for ADP issue-31 97 9 the the DET issue-31 97 10 classification classification NOUN issue-31 97 11 of of ADP issue-31 97 12 local local ADJ issue-31 97 13 budgets budget NOUN issue-31 97 14 . . PUNCT issue-31 98 1 the the DET issue-31 98 2 following follow VERB issue-31 98 3 multicriterial multicriterial ADJ issue-31 98 4 classification classification NOUN issue-31 98 5 of of ADP issue-31 98 6 local local ADJ issue-31 98 7 budget budget NOUN issue-31 98 8 is be AUX issue-31 98 9 characterized characterize VERB issue-31 98 10 by by ADP issue-31 98 11 complexity complexity NOUN issue-31 98 12 , , PUNCT issue-31 98 13 logic logic NOUN issue-31 98 14 and and CCONJ issue-31 98 15 allows allow VERB issue-31 98 16 for for ADP issue-31 98 17 more more ADJ issue-31 98 18 in in ADP issue-31 98 19 - - PUNCT issue-31 98 20 depth depth NOUN issue-31 98 21 and and CCONJ issue-31 98 22 comprehensive comprehensive ADJ issue-31 98 23 analysis analysis NOUN issue-31 98 24 of of ADP issue-31 98 25 the the DET issue-31 98 26 composition composition NOUN issue-31 98 27 and and CCONJ issue-31 98 28 sources source NOUN issue-31 98 29 of of ADP issue-31 98 30 income income NOUN issue-31 98 31 of of ADP issue-31 98 32 local local ADJ issue-31 98 33 budgets budget NOUN issue-31 98 34 . . PUNCT issue-31 99 1 5 5 X issue-31 99 2 . . X issue-31 99 3 conclusions conclusion NOUN issue-31 99 4 in in ADP issue-31 99 5 the the DET issue-31 99 6 context context NOUN issue-31 99 7 of of ADP issue-31 99 8 the the DET issue-31 99 9 above above ADJ issue-31 99 10 study study VERB issue-31 99 11 the the DET issue-31 99 12 nature nature NOUN issue-31 99 13 and and CCONJ issue-31 99 14 classification classification NOUN issue-31 99 15 aspects aspect NOUN issue-31 99 16 of of ADP issue-31 99 17 local local ADJ issue-31 99 18 budgets budget NOUN issue-31 99 19 ukraine ukraine PROPN issue-31 99 20 makes make VERB issue-31 99 21 it it PRON issue-31 99 22 possible possible ADJ issue-31 99 23 to to PART issue-31 99 24 reach reach VERB issue-31 99 25 such such ADJ issue-31 99 26 conclusions conclusion NOUN issue-31 99 27 . . PUNCT issue-31 100 1 today today NOUN issue-31 100 2 there there PRON issue-31 100 3 is be VERB issue-31 100 4 no no DET issue-31 100 5 single single ADJ issue-31 100 6 view view NOUN issue-31 100 7 on on ADP issue-31 100 8 the the DET issue-31 100 9 interpretation interpretation NOUN issue-31 100 10 of of ADP issue-31 100 11 economic economic ADJ issue-31 100 12 categories category NOUN issue-31 100 13 “ " PUNCT issue-31 100 14 revenues revenue NOUN issue-31 100 15 of of ADP issue-31 100 16 local local ADJ issue-31 100 17 budgets budget NOUN issue-31 100 18 . . PUNCT issue-31 100 19 ” " PUNCT issue-31 101 1 a a DET issue-31 101 2 refined refined ADJ issue-31 101 3 concept concept NOUN issue-31 101 4 of of ADP issue-31 101 5 “ " PUNCT issue-31 101 6 local local ADJ issue-31 101 7 budget budget NOUN issue-31 101 8 revenues revenue NOUN issue-31 101 9 ” " PUNCT issue-31 101 10 from from ADP issue-31 101 11 the the DET issue-31 101 12 standpoint standpoint NOUN issue-31 101 13 of of ADP issue-31 101 14 material material NOUN issue-31 101 15 content content NOUN issue-31 101 16 , , PUNCT issue-31 101 17 form form NOUN issue-31 101 18 , , PUNCT issue-31 101 19 organizational organizational ADJ issue-31 101 20 structure structure NOUN issue-31 101 21 and and CCONJ issue-31 101 22 nature nature NOUN issue-31 101 23 of of ADP issue-31 101 24 local local ADJ issue-31 101 25 budgets budget NOUN issue-31 101 26 . . PUNCT issue-31 102 1 local local ADJ issue-31 102 2 budget budget NOUN issue-31 102 3 revenues revenue NOUN issue-31 102 4 determined determine VERB issue-31 102 5 as as ADP issue-31 102 6 part part NOUN issue-31 102 7 of of ADP issue-31 102 8 the the DET issue-31 102 9 financial financial ADJ issue-31 102 10 resources resource NOUN issue-31 102 11 of of ADP issue-31 102 12 society society NOUN issue-31 102 13 , , PUNCT issue-31 102 14 which which PRON issue-31 102 15 is be AUX issue-31 102 16 accumulated accumulate VERB issue-31 102 17 by by ADP issue-31 102 18 local local ADJ issue-31 102 19 authorities authority NOUN issue-31 102 20 to to PART issue-31 102 21 enforce enforce VERB issue-31 102 22 their their PRON issue-31 102 23 tasks task NOUN issue-31 102 24 and and CCONJ issue-31 102 25 functions function NOUN issue-31 102 26 to to PART issue-31 102 27 implement implement VERB issue-31 102 28 current current ADJ issue-31 102 29 and and CCONJ issue-31 102 30 future future ADJ issue-31 102 31 challenges challenge NOUN issue-31 102 32 of of ADP issue-31 102 33 social social ADJ issue-31 102 34 infrastructure infrastructure NOUN issue-31 102 35 in in ADP issue-31 102 36 the the DET issue-31 102 37 regions region NOUN issue-31 102 38 . . PUNCT issue-31 103 1 it it PRON issue-31 103 2 is be AUX issue-31 103 3 proved prove VERB issue-31 103 4 that that SCONJ issue-31 103 5 the the DET issue-31 103 6 revenues revenue NOUN issue-31 103 7 of of ADP issue-31 103 8 local local ADJ issue-31 103 9 budgets budget NOUN issue-31 103 10 are be AUX issue-31 103 11 derived derive VERB issue-31 103 12 from from ADP issue-31 103 13 their their PRON issue-31 103 14 own own ADJ issue-31 103 15 , , PUNCT issue-31 103 16 and and CCONJ issue-31 103 17 assigned assign VERB issue-31 103 18 to to ADP issue-31 103 19 the the DET issue-31 103 20 established establish VERB issue-31 103 21 order order NOUN issue-31 103 22 of of ADP issue-31 103 23 state state NOUN issue-31 103 24 taxes taxis NOUN issue-31 103 25 , , PUNCT issue-31 103 26 fees fee NOUN issue-31 103 27 and and CCONJ issue-31 103 28 other other ADJ issue-31 103 29 mandatory mandatory ADJ issue-31 103 30 payments payment NOUN issue-31 103 31 . . PUNCT issue-31 104 1 the the DET issue-31 104 2 main main ADJ issue-31 104 3 feature feature NOUN issue-31 104 4 of of ADP issue-31 104 5 their their PRON issue-31 104 6 own own ADJ issue-31 104 7 revenues revenue NOUN issue-31 104 8 is be AUX issue-31 104 9 the the DET issue-31 104 10 direct direct ADJ issue-31 104 11 subordination subordination NOUN issue-31 104 12 of of ADP issue-31 104 13 local local ADJ issue-31 104 14 government government NOUN issue-31 104 15 . . PUNCT issue-31 105 1 the the DET issue-31 105 2 main main ADJ issue-31 105 3 feature feature NOUN issue-31 105 4 is be AUX issue-31 105 5 the the DET issue-31 105 6 fixed fix VERB issue-31 105 7 income income NOUN issue-31 105 8 of of ADP issue-31 105 9 longterm longterm ADJ issue-31 105 10 nature nature NOUN issue-31 105 11 of of ADP issue-31 105 12 their their PRON issue-31 105 13 attachment attachment NOUN issue-31 105 14 to to ADP issue-31 105 15 the the DET issue-31 105 16 appropriate appropriate ADJ issue-31 105 17 budget budget NOUN issue-31 105 18 . . PUNCT issue-31 106 1 the the DET issue-31 106 2 presence presence NOUN issue-31 106 3 in in ADP issue-31 106 4 the the DET issue-31 106 5 economic economic ADJ issue-31 106 6 literature literature NOUN issue-31 106 7 of of ADP issue-31 106 8 different different ADJ issue-31 106 9 classification classification NOUN issue-31 106 10 criteria criterion NOUN issue-31 106 11 of of ADP issue-31 106 12 local local ADJ issue-31 106 13 budget budget NOUN issue-31 106 14 on on ADP issue-31 106 15 various various ADJ issue-31 106 16 grounds ground NOUN issue-31 106 17 provides provide VERB issue-31 106 18 multi multi ADJ issue-31 106 19 classification classification NOUN issue-31 106 20 that that PRON issue-31 106 21 reflects reflect VERB issue-31 106 22 all all DET issue-31 106 23 the the DET issue-31 106 24 features feature NOUN issue-31 106 25 of of ADP issue-31 106 26 the the DET issue-31 106 27 formation formation NOUN issue-31 106 28 , , PUNCT issue-31 106 29 use use NOUN issue-31 106 30 and and CCONJ issue-31 106 31 functional functional ADJ issue-31 106 32 differences difference NOUN issue-31 106 33 revenues revenue NOUN issue-31 106 34 of of ADP issue-31 106 35 local local ADJ issue-31 106 36 budgets budget NOUN issue-31 106 37 . . PUNCT issue-31 107 1 this this DET issue-31 107 2 approach approach NOUN issue-31 107 3 provides provide VERB issue-31 107 4 the the DET issue-31 107 5 basis basis NOUN issue-31 107 6 for for ADP issue-31 107 7 improving improve VERB issue-31 107 8 the the DET issue-31 107 9 functioning functioning NOUN issue-31 107 10 of of ADP issue-31 107 11 the the DET issue-31 107 12 theoretical theoretical ADJ issue-31 107 13 foundations foundation NOUN issue-31 107 14 of of ADP issue-31 107 15 the the DET issue-31 107 16 budget budget NOUN issue-31 107 17 process process NOUN issue-31 107 18 in in ADP issue-31 107 19 ukraine ukraine NOUN issue-31 107 20 at at ADP issue-31 107 21 the the DET issue-31 107 22 level level NOUN issue-31 107 23 of of ADP issue-31 107 24 local local ADJ issue-31 107 25 authorities authority NOUN issue-31 107 26 . . PUNCT issue-31 108 1 references reference NOUN issue-31 108 2 asaul asaul VERB issue-31 108 3 v. v. ADV issue-31 108 4 , , PUNCT issue-31 108 5 dementev dementev PROPN issue-31 108 6 a. a. PROPN issue-31 108 7 & & CCONJ issue-31 108 8 molchanov molchanov PROPN issue-31 108 9 d. d. PROPN issue-31 108 10 ( ( PUNCT issue-31 108 11 2010 2010 NUM issue-31 108 12 ) ) PUNCT issue-31 108 13 . . PUNCT issue-31 109 1 finance finance NOUN issue-31 109 2 , , PUNCT issue-31 109 3 credit credit NOUN issue-31 109 4 and and CCONJ issue-31 109 5 money money NOUN issue-31 109 6 . . PUNCT issue-31 110 1 – – PUNCT issue-31 110 2 appeal appeal NOUN issue-31 110 3 : : PUNCT issue-31 110 4 textbook textbook NOUN issue-31 110 5 . . PUNCT issue-31 111 1 allowance allowance NOUN issue-31 111 2 . . PUNCT issue-31 112 1 – – PUNCT issue-31 112 2 322 322 NUM issue-31 112 3 p. p. NOUN issue-31 112 4 bazylevych bazylevych PROPN issue-31 112 5 v. v. PROPN issue-31 112 6 & & CCONJ issue-31 112 7 balastryk balastryk PROPN issue-31 112 8 l. l. PROPN issue-31 112 9 ( ( PUNCT issue-31 112 10 2002 2002 NUM issue-31 112 11 ) ) PUNCT issue-31 112 12 , , PUNCT issue-31 112 13 public public ADJ issue-31 112 14 finances finance NOUN issue-31 112 15 : : PUNCT issue-31 112 16 teach teach VERB issue-31 112 17 . . PUNCT issue-31 113 1 manual manual NOUN issue-31 113 2 . . PUNCT issue-31 114 1 society society NOUN issue-31 114 2 . . PUNCT issue-31 115 1 – – PUNCT issue-31 115 2 atika atika NOUN issue-31 115 3 . . PUNCT issue-31 116 1 – – PUNCT issue-31 116 2 368 368 NUM issue-31 116 3 p. p. NOUN issue-31 116 4 bondaruk bondaruk PROPN issue-31 117 1 t.g t.g PROPN issue-31 117 2 . . PROPN issue-31 117 3 ( ( PUNCT issue-31 117 4 2013 2013 NUM issue-31 117 5 ) ) PUNCT issue-31 117 6 economic economic ADJ issue-31 117 7 and and CCONJ issue-31 117 8 statistical statistical ADJ issue-31 117 9 analysis analysis NOUN issue-31 117 10 of of ADP issue-31 117 11 formation formation NOUN issue-31 117 12 of of ADP issue-31 117 13 local local ADJ issue-31 117 14 budgets budget NOUN issue-31 117 15 . . PUNCT issue-31 118 1 statistics statistic NOUN issue-31 118 2 , , PUNCT issue-31 118 3 № № ADV issue-31 118 4 4 4 NUM issue-31 118 5 , , PUNCT issue-31 118 6 p. p. NOUN issue-31 118 7 7 7 NUM issue-31 118 8 - - SYM issue-31 118 9 15 15 NUM issue-31 118 10 . . PUNCT issue-31 119 1 fedosova fedosova PROPN issue-31 119 2 b. b. PROPN issue-31 119 3 & & CCONJ issue-31 119 4 yuriia yuriia PROPN issue-31 119 5 s. s. PROPN issue-31 119 6 ( ( PUNCT issue-31 119 7 2012 2012 NUM issue-31 119 8 ) ) PUNCT issue-31 119 9 the the DET issue-31 119 10 budget budget NOUN issue-31 119 11 system system NOUN issue-31 119 12 : : PUNCT issue-31 119 13 textbook textbook NOUN issue-31 119 14 under under ADP issue-31 119 15 sciences science NOUN issue-31 119 16 . . PUNCT issue-31 120 1 ed ed NOUN issue-31 120 2 . . PUNCT issue-31 120 3 publication publication NOUN issue-31 120 4 . . PUNCT issue-31 121 1 – – PUNCT issue-31 121 2 k. k. PROPN issue-31 121 3 ternopil ternopil PROPN issue-31 121 4 : : PUNCT issue-31 121 5 tsul tsul ADJ issue-31 121 6 - - PUNCT issue-31 121 7 economic economic ADJ issue-31 121 8 thought thought NOUN issue-31 121 9 . . PUNCT issue-31 122 1 – – PUNCT issue-31 122 2 871 871 NUM issue-31 122 3 p. p. NOUN issue-31 122 4 kirilenko kirilenko PROPN issue-31 122 5 a. a. PROPN issue-31 122 6 ( ( PUNCT issue-31 122 7 2004 2004 NUM issue-31 122 8 ) ) PUNCT issue-31 122 9 . . PUNCT issue-31 123 1 local local ADJ issue-31 123 2 finance finance NOUN issue-31 123 3 : : PUNCT issue-31 123 4 textbook textbook NOUN issue-31 123 5 . . PUNCT issue-31 124 1 – – PUNCT issue-31 124 2 ternopol ternopol NOUN issue-31 124 3 : : PUNCT issue-31 124 4 acton acton PROPN issue-31 124 5 . . PUNCT issue-31 125 1 – – PUNCT issue-31 125 2 140 140 NUM issue-31 125 3 p. p. NOUN issue-31 125 4 legkostup legkostup ADP issue-31 125 5 i. i. PROPN issue-31 125 6 ( ( PUNCT issue-31 125 7 2010 2010 NUM issue-31 125 8 ) ) PUNCT issue-31 125 9 . . PUNCT issue-31 126 1 features feature NOUN issue-31 126 2 of of ADP issue-31 126 3 local local ADJ issue-31 126 4 budgets budget NOUN issue-31 126 5 ukraine ukraine NOUN issue-31 126 6 and and CCONJ issue-31 126 7 ways way NOUN issue-31 126 8 to to PART issue-31 126 9 strengthen strengthen VERB issue-31 126 10 their their PRON issue-31 126 11 revenue revenue NOUN issue-31 126 12 base base NOUN issue-31 126 13 . . PUNCT issue-31 127 1 formation formation NOUN issue-31 127 2 of of ADP issue-31 127 3 market market NOUN issue-31 127 4 relations relation NOUN issue-31 127 5 in in ADP issue-31 127 6 ukraine ukraine NOUN issue-31 127 7 , , PUNCT issue-31 127 8 № № ADP issue-31 127 9 3 3 NUM issue-31 127 10 , , PUNCT issue-31 127 11 p. p. NOUN issue-31 127 12 165 165 NUM issue-31 127 13 - - SYM issue-31 127 14 170 170 NUM issue-31 127 15 . . PUNCT issue-31 128 1 literate literate ADJ issue-31 128 2 v. v. ADP issue-31 128 3 ( ( PUNCT issue-31 128 4 2012 2012 NUM issue-31 128 5 ) ) PUNCT issue-31 128 6 . . PUNCT issue-31 129 1 local local ADJ issue-31 129 2 finance finance NOUN issue-31 129 3 : : PUNCT issue-31 129 4 teach teach VERB issue-31 129 5 . . PUNCT issue-31 130 1 guidances guidance NOUN issue-31 130 2 . . PUNCT issue-31 131 1 – – PUNCT issue-31 131 2 ternopol ternopol NOUN issue-31 131 3 : : PUNCT issue-31 131 4 economic economic ADJ issue-31 131 5 thought think VERB issue-31 131 6 tneu tneu PROPN issue-31 131 7 . . PUNCT issue-31 132 1 – – PUNCT issue-31 132 2 200 200 NUM issue-31 132 3 p. p. NOUN issue-31 132 4 momot momot NOUN issue-31 133 1 a.o a.o PROPN issue-31 133 2 . . PROPN issue-31 133 3 ( ( PUNCT issue-31 133 4 2012 2012 NUM issue-31 133 5 ) ) PUNCT issue-31 133 6 , , PUNCT issue-31 133 7 methodological methodological ADJ issue-31 133 8 approaches approach NOUN issue-31 133 9 to to ADP issue-31 133 10 classification classification NOUN issue-31 133 11 of of ADP issue-31 133 12 local local ADJ issue-31 133 13 budget budget NOUN issue-31 133 14 . . PUNCT issue-31 134 1 development development NOUN issue-31 134 2 management management PROPN issue-31 134 3 , , PUNCT issue-31 134 4 № № NOUN issue-31 134 5     SPACE issue-31 134 6 8 8 NUM issue-31 134 7 , , PUNCT issue-31 134 8 p. p. NOUN issue-31 134 9 125 125 NUM issue-31 134 10 - - SYM issue-31 134 11 126 126 NUM issue-31 134 12 . . PUNCT issue-31 135 1 pasichnyk pasichnyk VERB issue-31 135 2 y.v y.v PROPN issue-31 135 3 . . PUNCT issue-31 136 1 ( ( PUNCT issue-31 136 2 2008 2008 NUM issue-31 136 3 ) ) PUNCT issue-31 136 4 budget budget NOUN issue-31 136 5 system system NOUN issue-31 136 6 of of ADP issue-31 136 7 ukraine ukraine NOUN issue-31 136 8 . . PUNCT issue-31 137 1 textbook textbook NOUN issue-31 137 2 . . PUNCT issue-31 138 1 2nd 2nd ADJ issue-31 138 2 ed ed NOUN issue-31 138 3 . . PROPN issue-31 138 4 , , PUNCT issue-31 138 5 revised revise VERB issue-31 138 6 . . PUNCT issue-31 139 1 and and CCONJ issue-31 139 2 add add VERB issue-31 139 3 . . PUNCT issue-31 139 4 – – PUNCT issue-31 139 5 k. k. PROPN issue-31 139 6 knowledge knowledge PROPN issue-31 139 7 . . PUNCT issue-31 140 1 – – PUNCT issue-31 140 2 670 670 NUM issue-31 140 3 p. p. NOUN issue-31 140 4 romanenko romanenko PROPN issue-31 140 5 o.r o.r PROPN issue-31 140 6 . . PUNCT issue-31 141 1 ( ( PUNCT issue-31 141 2 2004 2004 NUM issue-31 141 3 ) ) PUNCT issue-31 141 4 finance finance NOUN issue-31 141 5 . . PUNCT issue-31 142 1 – – PUNCT issue-31 142 2 k k X issue-31 142 3 . . PUNCT issue-31 142 4 : : PUNCT issue-31 142 5 centre centre NOUN issue-31 142 6 textbooks textbook NOUN issue-31 142 7 . . PUNCT issue-31 143 1 – – PUNCT issue-31 143 2 312 312 NUM issue-31 143 3 p. p. NOUN issue-31 143 4 romanenko romanenko PROPN issue-31 143 5 o. o. PROPN issue-31 143 6 , , PUNCT issue-31 143 7 ohorodnyk ohorodnyk NOUN issue-31 143 8 , , PUNCT issue-31 143 9 ziaziun ziaziun PROPN issue-31 143 10 s. s. PROPN issue-31 143 11 & & CCONJ issue-31 143 12 slavkova slavkova PROPN issue-31 143 13 a. a. PROPN issue-31 143 14 ( ( PUNCT issue-31 143 15 2013 2013 NUM issue-31 143 16 ) ) PUNCT issue-31 143 17 . . PUNCT issue-31 144 1 finance finance NOUN issue-31 144 2 : : PUNCT issue-31 144 3 teach teach VERB issue-31 144 4 method method NOUN issue-31 144 5 , , PUNCT issue-31 144 6 to to ADP issue-31 144 7 self self NOUN issue-31 144 8 . . PUNCT issue-31 145 1 explore explore VERB issue-31 145 2 , , PUNCT issue-31 145 3 discipline discipline NOUN issue-31 145 4 . . PUNCT issue-31 146 1 2nd 2nd ADJ issue-31 146 2 ed ed NOUN issue-31 146 3 . . PROPN issue-31 146 4 , , PUNCT issue-31 146 5 revised revise VERB issue-31 146 6 , , PUNCT issue-31 146 7 and and CCONJ issue-31 146 8 add add VERB issue-31 146 9 . . PUNCT issue-31 147 1 kneu kneu PROPN issue-31 147 2 , , PUNCT issue-31 147 3 387 387 NUM issue-31 147 4 p. p. NOUN issue-31 147 5 rovinskii rovinskii ADJ issue-31 147 6 n.n n.n PROPN issue-31 147 7 ( ( PUNCT issue-31 147 8 1944 1944 NUM issue-31 147 9 ) ) PUNCT issue-31 147 10 . . PUNCT issue-31 148 1 ussr ussr ADJ issue-31 148 2 state state NOUN issue-31 148 3 budget budget NOUN issue-31 148 4 . . PUNCT issue-31 149 1 textbook textbook NOUN issue-31 149 2 for for ADP issue-31 149 3 financial financial ADJ issue-31 149 4 and and CCONJ issue-31 149 5 economic economic ADJ issue-31 149 6 institutions institution NOUN issue-31 149 7 . . PUNCT issue-31 150 1 – – PUNCT issue-31 150 2 m. m. NOUN issue-31 150 3 : : PUNCT issue-31 150 4 gosfinizdat gosfinizdat NOUN issue-31 150 5 . . PUNCT issue-31 151 1 – – PUNCT issue-31 151 2 385 385 NUM issue-31 151 3     SPACE issue-31 151 4 p. p. NOUN issue-31 152 1 [ [ X issue-31 152 2 electronic electronic ADJ issue-31 152 3 resource resource NOUN issue-31 152 4 ] ] PUNCT issue-31 152 5 . . PUNCT issue-31 153 1 – – PUNCT issue-31 153 2 retrieved retrieve VERB issue-31 153 3 from from ADP issue-31 153 4 : : PUNCT issue-31 153 5 http://istmat.info/node/39283 http://istmat.info/node/39283 PROPN issue-31 153 6 savchuk savchuk PROPN issue-31 153 7 s. s. PROPN issue-31 153 8 ( ( PUNCT issue-31 153 9 2012 2012 NUM issue-31 153 10 ) ) PUNCT issue-31 153 11 the the DET issue-31 153 12 oretical oretical ADJ issue-31 153 13 and and CCONJ issue-31 153 14 conceptual conceptual ADJ issue-31 153 15 foundations foundation NOUN issue-31 153 16 defining define VERB issue-31 153 17 revenue revenue NOUN issue-31 153 18 as as ADP issue-31 153 19 the the DET issue-31 153 20 object object NOUN issue-31 153 21 budgeting budgeting NOUN issue-31 153 22 . . PUNCT issue-31 154 1 science science NOUN issue-31 154 2 and and CCONJ issue-31 154 3 economics economic NOUN issue-31 154 4 . . PUNCT issue-31 155 1 № № NOUN issue-31 155 2 1(25 1(25 NUM issue-31 155 3 ) ) PUNCT issue-31 155 4 , , PUNCT issue-31 155 5 p. p. NOUN issue-31 155 6 81 81 NUM issue-31 155 7 - - SYM issue-31 155 8 89 89 NUM issue-31 155 9 . . PUNCT issue-31 156 1 smith smith PROPN issue-31 156 2 a. a. PROPN issue-31 156 3 ( ( PUNCT issue-31 156 4 1776 1776 NUM issue-31 156 5 ) ) PUNCT issue-31 156 6 wealth wealth NOUN issue-31 156 7 of of ADP issue-31 156 8 nations nation NOUN issue-31 156 9 . . PUNCT issue-31 157 1 the the DET issue-31 157 2 study study NOUN issue-31 157 3 of of ADP issue-31 157 4 the the DET issue-31 157 5 nature nature NOUN issue-31 157 6 and and CCONJ issue-31 157 7 cause cause NOUN issue-31 157 8 of of ADP issue-31 157 9 the the DET issue-31 157 10 welfare welfare NOUN issue-31 157 11 of of ADP issue-31 157 12 nations nation NOUN issue-31 157 13 . . PUNCT issue-31 158 1 [ [ X issue-31 158 2 electronic electronic ADJ issue-31 158 3 resource resource NOUN issue-31 158 4 ] ] PUNCT issue-31 158 5 . . PUNCT issue-31 158 6 – – PUNCT issue-31 158 7 retrieved retrieve VERB issue-31 158 8 from from ADP issue-31 158 9 : : PUNCT issue-31 158 10 http://www.kbuapa.kharkov.ua/e-book/tpdu/13 http://www.kbuapa.kharkov.ua/e-book/tpdu/13 VERB issue-31 158 11 tripak tripak PROPN issue-31 158 12 m. m. NOUN issue-31 158 13 revenues revenue NOUN issue-31 158 14 of of ADP issue-31 158 15 local local ADJ issue-31 158 16 budgets budget NOUN issue-31 158 17 ukraine ukraine NOUN issue-31 158 18 : : PUNCT issue-31 158 19 pragmatic pragmatic ADJ issue-31 158 20 and and CCONJ issue-31 158 21 fiscal fiscal ADJ issue-31 158 22 regulation regulation NOUN issue-31 158 23 / / PUNCT issue-31 158 24 [ [ X issue-31 158 25 electronic electronic ADJ issue-31 158 26 resource resource NOUN issue-31 158 27 ] ] PUNCT issue-31 158 28 . . PUNCT issue-31 159 1 – – PUNCT issue-31 159 2 retrieved retrieve VERB issue-31 159 3 from from ADP issue-31 159 4 : : PUNCT issue-31 159 5 http://library.tneu.edu.ua/index.php/nmkd/64-resursy-biblioteky/pratsi-vykladachivtneu/t/94-2011-09-05-09-52-41 http://library.tneu.edu.ua/index.php/nmkd/64-resursy-biblioteky/pratsi-vykladachivtneu/t/94-2011-09-05-09-52-41 PROPN issue-31 159 6 vasiliko vasiliko PROPN issue-31 159 7 o. o. PROPN issue-31 159 8 & & CCONJ issue-31 159 9 pavlyuk pavlyuk PROPN issue-31 159 10 k. k. PROPN issue-31 159 11 ( ( PUNCT issue-31 159 12 2004 2004 NUM issue-31 159 13 ) ) PUNCT issue-31 159 14 . . PUNCT issue-31 160 1 the the DET issue-31 160 2 budget budget NOUN issue-31 160 3 system system NOUN issue-31 160 4 of of ADP issue-31 160 5 ukraine ukraine NOUN issue-31 160 6 : : PUNCT issue-31 160 7 the the DET issue-31 160 8 textbook textbook NOUN issue-31 160 9 . . PUNCT issue-31 161 1 – – PUNCT issue-31 161 2 k. k. NOUN issue-31 161 3 : : PUNCT issue-31 161 4 centre centre NOUN issue-31 161 5 teach teach VERB issue-31 161 6 . . PUNCT issue-31 162 1 years year NOUN issue-31 162 2 . . PUNCT issue-31 163 1 – – PUNCT issue-31 163 2 544 544 NUM issue-31 163 3 p. p. NOUN issue-31 163 4 venher venher PROPN issue-31 163 5 v.v v.v PROPN issue-31 163 6 . . PROPN issue-31 163 7 ( ( PUNCT issue-31 163 8 2009 2009 NUM issue-31 163 9 ) ) PUNCT issue-31 163 10 finance finance NOUN issue-31 163 11 : : PUNCT issue-31 163 12 teach teach VERB issue-31 163 13 . . PUNCT issue-31 164 1 ref ref VERB issue-31 164 2 . . PUNCT issue-31 165 1 for for ADP issue-31 165 2 students student NOUN issue-31 165 3 . . PUNCT issue-31 166 1 hi hi INTJ issue-31 166 2 . . PROPN issue-31 167 1 teach teach VERB issue-31 167 2 , , PUNCT issue-31 167 3 bookmark bookmark NOUN issue-31 167 4 . . PUNCT issue-31 168 1 – – PUNCT issue-31 168 2 kcenter kcenter NOUN issue-31 168 3 of of ADP issue-31 168 4 educational educational ADJ issue-31 168 5 literature literature NOUN issue-31 168 6 . . PUNCT issue-31 169 1 – – PUNCT issue-31 169 2 432 432 NUM issue-31 169 3 p. p. NOUN issue-31 169 4 vladimirov vladimirov PROPN issue-31 170 1 k.m k.m PROPN issue-31 170 2 . . PROPN issue-31 170 3 , , PUNCT issue-31 170 4 chuiko chuiko PROPN issue-31 170 5 n. n. PROPN issue-31 170 6 & & CCONJ issue-31 170 7 rogalskyy rogalskyy PROPN issue-31 170 8 a. a. NOUN issue-31 170 9 ( ( PUNCT issue-31 170 10 2007 2007 NUM issue-31 170 11 ) ) PUNCT issue-31 170 12 local local ADJ issue-31 170 13 finance finance NOUN issue-31 171 1 [ [ X issue-31 171 2 text text X issue-31 171 3 ] ] X issue-31 171 4 : : PUNCT issue-31 171 5 tutorial tutorial NOUN issue-31 171 6 . . PUNCT issue-31 172 1 – – PUNCT issue-31 172 2 kherson kherson NOUN issue-31 172 3 : : PUNCT issue-31 172 4 oldie oldie ADJ issue-31 172 5 – – PUNCT issue-31 172 6 plus plus CCONJ issue-31 172 7 . . PUNCT issue-31 173 1 – – PUNCT issue-31 173 2 352 352 NUM issue-31 173 3 p. p. NOUN issue-31 173 4 yurii yurii PROPN issue-31 173 5 s. s. PROPN issue-31 173 6 & & CCONJ issue-31 173 7 beskyd beskyd PROPN issue-31 173 8 j. j. PROPN issue-31 173 9 ( ( PUNCT issue-31 173 10 2000 2000 NUM issue-31 173 11 ) ) PUNCT issue-31 173 12 . . PUNCT issue-31 174 1 the the DET issue-31 174 2 budget budget NOUN issue-31 174 3 system system NOUN issue-31 174 4 of of ADP issue-31 174 5 ukraine ukraine NOUN issue-31 174 6 : : PUNCT issue-31 174 7 training training NOUN issue-31 174 8 , , PUNCT issue-31 174 9 guidances guidance NOUN issue-31 174 10 , , PUNCT issue-31 174 11 for for ADP issue-31 174 12 the the DET issue-31 174 13 studio studio NOUN issue-31 174 14 . . PUNCT issue-31 175 1 econ econ PROPN issue-31 175 2 . . PUNCT issue-31 176 1 spec spec PROPN issue-31 176 2 . . PUNCT issue-31 177 1 hi hi INTJ issue-31 177 2 . . PROPN issue-31 178 1 teach teach VERB issue-31 178 2 , , PUNCT issue-31 178 3 bookmark bookmark NOUN issue-31 178 4 . . PUNCT issue-31 179 1 – – PUNCT issue-31 179 2 k k X issue-31 179 3 . . PUNCT issue-31 179 4 : : PUNCT issue-31 180 1 nios nios PROPN issue-31 180 2 . . PUNCT issue-31 181 1 – – PUNCT issue-31 181 2 400 400 NUM issue-31 181 3 p. p. NOUN issue-31 181 4 yuri yuri PROPN issue-31 181 5 s. s. PROPN issue-31 181 6 , , PUNCT issue-31 181 7 ivanuh ivanuh PROPN issue-31 181 8 r. r. PROPN issue-31 181 9 & & CCONJ issue-31 181 10 dusanovskyy dusanovskyy PROPN issue-31 181 11 s. s. PROPN issue-31 181 12 ( ( PUNCT issue-31 181 13 2003 2003 NUM issue-31 181 14 ) ) PUNCT issue-31 181 15 economic economic ADJ issue-31 181 16 and and CCONJ issue-31 181 17 social social ADJ issue-31 181 18 aspects aspect NOUN issue-31 181 19 of of ADP issue-31 181 20 economic economic ADJ issue-31 181 21 complex complex NOUN issue-31 181 22 of of ADP issue-31 181 23 ukraine ukraine NOUN issue-31 181 24 : : PUNCT issue-31 181 25 monograph monograph NOUN issue-31 181 26 . . PUNCT issue-31 182 1 – – PUNCT issue-31 182 2 ternopol ternopol NOUN issue-31 182 3 : : PUNCT issue-31 182 4 zbruch zbruch PROPN issue-31 182 5 . . PUNCT issue-31 183 1 – – PUNCT issue-31 183 2 468 468 NUM issue-31 183 3 p. p. PROPN issue-31 183 4 baltic baltic PROPN issue-31 183 5 journal journal PROPN issue-31 183 6 of of ADP issue-31 183 7 economic economic ADJ issue-31 183 8 studies study NOUN issue-31 183 9 22 22 NUM issue-31 183 10 vol vol NOUN issue-31 183 11 . . PROPN issue-31 184 1 1 1 NUM issue-31 184 2 , , PUNCT issue-31 184 3 no no INTJ issue-31 184 4 . . NOUN issue-31 184 5 2 2 NUM issue-31 184 6 , , PUNCT issue-31 184 7 2015 2015 NUM issue-31 184 8 оксана оксана PROPN issue-31 184 9 винницкая винницкая PROPN issue-31 184 10 сущность сущность PROPN issue-31 184 11 и и PROPN issue-31 184 12 классификационные классификационные NOUN issue-31 184 13 аспекты аспекты ADJ issue-31 184 14 доходов доходов ADJ issue-31 184 15 местных местных ADJ issue-31 184 16 бюджетов бюджетов ADJ issue-31 184 17 аннотация аннотация NOUN issue-31 184 18 . . PUNCT issue-31 185 1 целью целью PROPN issue-31 185 2 статьи статьи PROPN issue-31 185 3 является является ADJ issue-31 185 4 определение определение PROPN issue-31 185 5 сущностных сущностных PROPN issue-31 185 6 характеристик характеристик PROPN issue-31 185 7 доходов доходов PROPN issue-31 185 8 местных местных PROPN issue-31 185 9 бюджетов бюджетов NOUN issue-31 185 10 и и PROPN issue-31 185 11 обоснование обоснование ADJ issue-31 185 12 их их PROPN issue-31 185 13 классификационных классификационных PROPN issue-31 185 14 аспектов аспектов PROPN issue-31 185 15 . . PUNCT issue-31 186 1 методы методы PROPN issue-31 186 2 исследования исследования PROPN issue-31 186 3 . . PUNCT issue-31 187 1 в в PROPN issue-31 187 2 ходе ходе PROPN issue-31 187 3 написания написания PROPN issue-31 187 4 статьи статьи VERB issue-31 187 5 использованы использованы PROPN issue-31 187 6 общенаучные общенаучные PROPN issue-31 187 7 и и PROPN issue-31 187 8 специальные специальные NOUN issue-31 187 9 методы методы NOUN issue-31 187 10 исследования исследования NOUN issue-31 187 11 : : PUNCT issue-31 187 12 диалектический диалектический PROPN issue-31 187 13 и и PROPN issue-31 187 14 системно системно NOUN issue-31 187 15 - - PUNCT issue-31 187 16 функциональный функциональный NOUN issue-31 187 17     SPACE issue-31 187 18 – – PUNCT issue-31 187 19 для для PROPN issue-31 187 20 обобщения обобщения PROPN issue-31 187 21 теоретических теоретических PROPN issue-31 187 22 концепций концепций AUX issue-31 187 23 формирования формирования ADJ issue-31 187 24 доходов доходов ADJ issue-31 187 25 местных местных PROPN issue-31 187 26 бюджетов бюджетов NOUN issue-31 187 27 ; ; PUNCT issue-31 187 28 анализа анализа VERB issue-31 187 29 и и PROPN issue-31 187 30 синтеза синтеза NOUN issue-31 187 31     SPACE issue-31 187 32 – – PUNCT issue-31 187 33 для для PROPN issue-31 187 34 детализации детализации PROPN issue-31 187 35 предмета предмета PROPN issue-31 187 36 исследования исследования PROPN issue-31 187 37 и и PROPN issue-31 187 38 изучения изучения ADJ issue-31 187 39 его его NOUN issue-31 187 40 составляющих составляющих PROPN issue-31 187 41 ; ; PUNCT issue-31 187 42 логического логического NOUN issue-31 187 43 обобщения обобщения NOUN issue-31 187 44 – – PUNCT issue-31 187 45 для для PROPN issue-31 187 46 обоснования обоснования ADV issue-31 187 47 подходов подходов VERB issue-31 187 48 и и PROPN issue-31 187 49 предложений предложений PROPN issue-31 187 50 относительно относительно PROPN issue-31 187 51 формулировки формулировки PROPN issue-31 187 52 доходов доходов VERB issue-31 187 53 местных местных PROPN issue-31 187 54 бюджетов бюджетов NOUN issue-31 187 55 . . PUNCT issue-31 187 56 результаты результаты PROPN issue-31 187 57 . . PUNCT issue-31 188 1 обосновано обосновано NOUN issue-31 188 2 , , PUNCT issue-31 188 3 что что PROPN issue-31 188 4 на на PROPN issue-31 188 5 сегодняшний сегодняшний PROPN issue-31 188 6 день день PROPN issue-31 188 7 не не PROPN issue-31 188 8 существует существует PROPN issue-31 188 9 единого единого PROPN issue-31 188 10 мнения мнения PROPN issue-31 188 11 о о PROPN issue-31 188 12 трактовке трактовке PROPN issue-31 188 13 экономической экономической PROPN issue-31 188 14 категории категории VERB issue-31 188 15 « « PUNCT issue-31 188 16 доходы доходы ADJ issue-31 188 17 местных местных ADJ issue-31 188 18 бюджетов бюджетов NOUN issue-31 188 19 » » PUNCT issue-31 188 20 . . PUNCT issue-31 189 1 предложено предложено NOUN issue-31 189 2 толкование толкование PROPN issue-31 189 3 понятия понятия NOUN issue-31 189 4 « « PUNCT issue-31 189 5 доходы доходы ADJ issue-31 189 6 местных местных ADJ issue-31 189 7 бюджетов бюджетов NOUN issue-31 189 8 » » PUNCT issue-31 189 9 с с PROPN issue-31 189 10 позиций позиций PROPN issue-31 189 11 материального материального NOUN issue-31 189 12 содержания содержания NOUN issue-31 189 13 , , PUNCT issue-31 189 14 формы формы ADJ issue-31 189 15 , , PUNCT issue-31 189 16 организационной организационной NOUN issue-31 189 17 структуры структуры PROPN issue-31 189 18 и и PROPN issue-31 189 19 характера характера NOUN issue-31 189 20 местных местных PROPN issue-31 189 21 бюджетов бюджетов NOUN issue-31 189 22 . . PUNCT issue-31 190 1 доходы доходы PROPN issue-31 190 2 местных местных PROPN issue-31 190 3 бюджетов бюджетов PROPN issue-31 190 4 определены определены NOUN issue-31 190 5 как как VERB issue-31 190 6 часть часть NOUN issue-31 190 7 финансовых финансовых ADP issue-31 190 8 ресурсов ресурсов NOUN issue-31 190 9 общества общества NOUN issue-31 190 10 , , PUNCT issue-31 190 11 которые которые NOUN issue-31 190 12 аккумулируются аккумулируются VERB issue-31 190 13 местными местными ADJ issue-31 190 14 органами органами PROPN issue-31 190 15 власти власти PROPN issue-31 190 16 для для PROPN issue-31 190 17 обеспечения обеспечения PROPN issue-31 190 18 выполнения выполнения PROPN issue-31 190 19 возложенных возложенных PROPN issue-31 190 20 на на PROPN issue-31 190 21 них них PROPN issue-31 190 22 задач задач PROPN issue-31 190 23 и и PROPN issue-31 190 24 функций функций PROPN issue-31 190 25 с с PROPN issue-31 190 26 целью целью PROPN issue-31 190 27 реализации реализации VERB issue-31 190 28 текущих текущих NOUN issue-31 190 29 и и PROPN issue-31 190 30 перспективных перспективных NOUN issue-31 190 31 задач задач ADJ issue-31 190 32 развития развития NOUN issue-31 190 33 социальной социальной ADJ issue-31 190 34 инфраструктуры инфраструктуры ADJ issue-31 190 35 регионов регионов NOUN issue-31 190 36 . . PUNCT issue-31 191 1 обосновано обосновано NOUN issue-31 191 2 , , PUNCT issue-31 191 3 что что NOUN issue-31 191 4 доходы доходы PROPN issue-31 191 5 местных местных PROPN issue-31 191 6 бюджетов бюджетов PROPN issue-31 191 7 формируются формируются PROPN issue-31 191 8 за за ADP issue-31 191 9 счет счет PROPN issue-31 191 10 собственных собственных PROPN issue-31 191 11 и и PROPN issue-31 191 12 закрепленных закрепленных NOUN issue-31 191 13 в в PROPN issue-31 191 14 установленном установленном PROPN issue-31 191 15 порядке порядке VERB issue-31 191 16 общегосударственных общегосударственных NOUN issue-31 191 17 налогов налогов NOUN issue-31 191 18 , , PUNCT issue-31 191 19 сборов сборов PROPN issue-31 191 20 и и PROPN issue-31 191 21 других других ADJ issue-31 191 22 обязательных обязательных NOUN issue-31 191 23 платежей платежей PROPN issue-31 191 24 . . PUNCT issue-31 192 1 главным главным PROPN issue-31 192 2 признаком признаком PROPN issue-31 192 3 собственных собственных PROPN issue-31 192 4 доходов доходов PROPN issue-31 192 5 является является PROPN issue-31 192 6 непосредственная непосредственная PROPN issue-31 192 7 их их PROPN issue-31 192 8 подчиненность подчиненность PROPN issue-31 192 9 местному местному PROPN issue-31 192 10 самоуправлению самоуправлению PROPN issue-31 192 11 . . PUNCT issue-31 193 1 главный главный PROPN issue-31 193 2 признак признак PROPN issue-31 193 3 закрепленных закрепленных PROPN issue-31 193 4 доходов доходов PROPN issue-31 193 5 заключается заключается NOUN issue-31 193 6 в в PROPN issue-31 193 7 долгосрочном долгосрочном PROPN issue-31 193 8 характере характере PROPN issue-31 193 9 их их PROPN issue-31 193 10 закрепление закрепление NOUN issue-31 193 11 за за ADP issue-31 193 12 соответствующим соответствующим NOUN issue-31 193 13 бюджетом бюджетом NOUN issue-31 193 14 . . PUNCT issue-31 194 1 значение значение PROPN issue-31 194 2 . . PUNCT issue-31 195 1 обосновано обосновано NOUN issue-31 195 2 , , PUNCT issue-31 195 3 что что NOUN issue-31 195 4 наличие наличие PROPN issue-31 195 5 в в PROPN issue-31 195 6 экономической экономической PROPN issue-31 195 7 литературе литературе PROPN issue-31 195 8 разных разных PROPN issue-31 195 9 критериев критериев PROPN issue-31 195 10 классификации классификации PROPN issue-31 195 11 доходов доходов PROPN issue-31 195 12 местных местных PROPN issue-31 195 13 бюджетов бюджетов NOUN issue-31 195 14 по по PROPN issue-31 195 15 различным различным ADJ issue-31 195 16 признакам признакам PROPN issue-31 195 17 обеспечивает обеспечивает PROPN issue-31 195 18 многокритериальную многокритериальную PROPN issue-31 195 19 их их PROPN issue-31 195 20 классификацию классификацию NOUN issue-31 195 21 , , PUNCT issue-31 195 22 отражает отражает ADJ issue-31 195 23 все все NOUN issue-31 195 24 особенности особенности PROPN issue-31 195 25 формирования формирования NOUN issue-31 195 26 , , PUNCT issue-31 195 27 использования использования NOUN issue-31 195 28 и и PROPN issue-31 195 29 функциональные функциональные NOUN issue-31 195 30 различия различия NOUN issue-31 195 31 доходов доходов VERB issue-31 195 32 местных местных ADJ issue-31 195 33 бюджетов бюджетов NOUN issue-31 195 34 . . PUNCT issue-31 196 1 такой такой ADJ issue-31 196 2 подход подход PROPN issue-31 196 3 создает создает PROPN issue-31 196 4 базу базу PROPN issue-31 196 5 для для PROPN issue-31 196 6 совершенствования совершенствования PROPN issue-31 196 7 теоретических теоретических VERB issue-31 196 8 основ основ PROPN issue-31 196 9 функционирования функционирования PROPN issue-31 196 10 бюджетного бюджетного ADJ issue-31 196 11 процесса процесса PROPN issue-31 196 12 в в PROPN issue-31 196 13 украине украине PROPN issue-31 196 14 на на PROPN issue-31 196 15 уровне уровне PROPN issue-31 196 16 местных местных PROPN issue-31 196 17 органов органов ADJ issue-31 196 18 власти власти NOUN issue-31 196 19 . . PUNCT